HomeMy WebLinkAbout2013 BudgetVillage of Buffalo Grove
Adopted Budget
January 1, 2013 to December 31, 2013
Jeffrey Braiman, Village President
Dane Bragg, Village Manager
Jan Sirabian, Village Clerk
Jeffrey Berman, Trustee
Steve Trilling, Trustee
Beverly Sussman, Trustee
Mike Terson, Trustee
Andrew Stein, Trustee
Lester Ottenheimer, Trustee
Table of Contents
Section 1 Transmittal Letter
Dane C. Bragg, Village Manager ................................................................................................................. 3
Section 2: Organization and Services
Village of Buffalo Grove Map.................................................................................................................... 15
List of Principal Officials ............................................................................................................................ 16
Vision and Mission Statement .................................................................................................................. 18
Strategic Priorities .................................................................................................................................... 19
Organization Chart ................................................................................................................................... 20
Village Commissions, Committees & Boards ............................................................................................ 21
Village Overview ....................................................................................................................................... 22
Section 3: Budget Process and Structure
Budget Process ......................................................................................................................................... 33
Budget Timeline ........................................................................................................................................ 34
Budget Sections ........................................................................................................................................ 35
Basis of Budgeting .................................................................................................................................... 36
Annual Budget vs. Financial Statement .................................................................................................... 36
Fund Structure .......................................................................................................................................... 36
Financial Policies and Goals ...................................................................................................................... 37
Account Numbers ..................................................................................................................................... 38
Current Village Funds ............................................................................................................................... 40
Section 4: Executive Overview
Budget in Brief .......................................................................................................................................... 43
Strategic Planning ..................................................................................................................................... 53
Revenue Trends and Projections .............................................................................................................. 56
Expenditures Trends and Projections ....................................................................................................... 66
Debt Position ............................................................................................................................................ 69
Fund Balance Projections by Fund............................................................................................................ 72
Section 5: General Fund Summary and Detail
General Fund Revenue ............................................................................................................................. 75
Office of the Village Manager ................................................................................................................... 79
Legislative
Legal Services
Information Technology/Emergency Management Agency ..................................................................... 89
Finance and General services ................................................................................................................... 96
Human Resources ................................................................................................................................... 102
Fire Services ............................................................................................................................................ 108
Police Services ........................................................................................................................................ 115
Building and Zoning ................................................................................................................................ 122
Public Works Management & Administration ........................................................................................ 128
Engineering Services
Building Services/Street Lighting
Street Operations and Maintenance
Forestry/Parkway/Landscape Maintenance
Central Garage
Drainage System
Non-Operating Transfer ......................................................................................................................... 153
Section 6: Capital Improvement Plan
Capital Improvement Summary.............................................................................................................. 157
Capital Projects Budgeted by Fund ......................................................................................................... 158
Summary Sheet ...................................................................................................................................... 159
Detailed Project Sheets .......................................................................................................................... 161
Reserve for Capital Replacement - Vehicles ........................................................................................... 182
Criteria List and Scoring Matrix .............................................................................................................. 184
Motor Fuel Tax Fund .............................................................................................................................. 185
Capital Projects – Facilities Fund ............................................................................................................ 187
Capital Projects – Streets Fund ............................................................................................................... 189
Section 7: Enterprise Funds
Golf Course Funds................................................................................................................................... 193
Water & Sewer Operating ...................................................................................................................... 204
Refuse Fund ............................................................................................................................................ 210
Section 8: Fiduciary Funds
Police Pension ......................................................................................................................................... 215
Fire Pension ............................................................................................................................................ 217
Section 9: Other Funds
Illinois Municipal Retirement Fund ........................................................................................................ 221
Parking Lot Fund ..................................................................................................................................... 223
Facility Development Debt Service ......................................................................................................... 225
Appendix A: Comprehensive Fee & Tax Schedule
Administrative Fees ................................................................................................................................ 229
Building & Development/Health Fees .................................................................................................... 232
Planning & Zoning Fees .......................................................................................................................... 237
Police Department Fees ......................................................................................................................... 238
Fire Department Fees ............................................................................................................................. 239
Engineering Fees ..................................................................................................................................... 240
Water Connection Fees .......................................................................................................................... 241
Business Taxes, Licenses and Regulations .............................................................................................. 243
Taxes Schedule ....................................................................................................................................... 244
Appendix B: Financial Policies & Projections
Fund Balance Policy ................................................................................................................................ 249
Purchasing Policy .................................................................................................................................... 250
Investment Policy ................................................................................................................................... 253
Debt Policy .............................................................................................................................................. 259
Capitalization Policy ................................................................................................................................ 262
Five Year Operating Forecast .................................................................................................................. 265
Twenty-Year Water & Sewer Utility Forecast ......................................................................................... 278
Appendix C: Human Resources
Health Plan Benefits ............................................................................................................................... 289
Employee Staffing Levels ........................................................................................................................ 291
Appendix D: Document Definitions
Glossary .................................................................................................................................................. 299
Acronyms ................................................................................................................................................ 304
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Dane C. B
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Village of Buffalo Grove 2 2013 Adopted Budget
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 12, 2012
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, 2013. Given the ongoing review
and assessment of efficiency initiatives, as well as the stated goal of the Village Board to
maintain steady property tax rates, the Village will enter 2013 with a balanced operating
budget while maintaining essential services to its residents. I would like to commend our
Village management team and staff on their efforts to create the budget document before
you, particularly in light of ongoing downward economic pressure and rising cost
structures to provide services. The accomplishment of our third consecutive balanced
budget, with the first planned capital reserve transfer to occur since 2008, is no small feat.
While the Village’s revenue profile remains stagnant in the current economy, a continued
strong 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.
The Village has benefited from a history of sound financial planning and current
initiatives focus more specifically on organizational efficiency, maintaining a stable tax
environment, rehabilitating infrastructure and stimulating new development and
redevelopment. 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
The Village will continue its commitment to strategic planning and management in 2013.
During 2012, the Village Board, management team and staff engaged in several focus
group sessions to define the strategic mission for the organization over the next three- to-
five years. The results of this effort are incorporated into the financial plan and set forth
Village of Buffalo Grove 3 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
several initiatives to be completed in the next year. 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 lay the foundation for the
development of the Village’s 2013 work plan.
At the global level, the Village is faced with resizing its core and non-core services to
meet financial targets over the next few years. As described later in this correspondence
and throughout Section 4: Executive Overview, external economic factors and local
economic indicators point to a weak revenue scenario for several years. The Five Year
Operating Financial Forecast 2013 – 2017, presented to the Village Board on August 20,
2012, shows a $1.4 million structural operating deficit expected for FY 2014 and
subsequent years. Accounting for full capital reserve transfers, the projected 2014
operating deficit exceeds $2.0 million. Given additional pressure on ad valorem tax
levies as home values remain low, the remaining financial levers available to the Village
are to reduce expenses, maintain a strong balance sheet and evaluate the priority of
services the Village provides to its residents and businesses. To that end, the Village
Board can expect additional analysis in the coming year of service delivery expectations
and corollary staffing needs, fleet resizing recommendations and possible alternate
service delivery models to deliver a sustainable and outcome-oriented local government
operation.
GENERAL OPERATIONS
The Village’s 2013 financial plan focuses specifically on maintaining current levels of
service with capital investments precisely targeted in the most needed areas, such as
backlogged street resurfacing and maintenance, Emerald Ash Borer response, storm
sewer utility maintenance and water system improvements. Within the area of general
operations, staffing levels are projected to decrease slightly due to vacancies in current
positions as well as phase-out of part-time non-core service positions in Police and Public
Works. Projected total personnel will decrease from 320 to 311 for the year, with full-
time personnel expected to decrease from 228 to 224 and part-time staff reduced from 92
to 87, year over year. Over the past three years, total staffing Village-wide has decreased
five percent through attrition, with 70 percent of the reduction occurring in full-time
positions.
For 2013, no significant service modifications are anticipated, aside from the
implementation of the Rental Inspection Program. The water and sewer utility e-services
portal is projected to go live in first quarter 2013 and credit card merchant services will
also be reviewed by the Village Board in the same period. Additional deployment of
timekeeping and payroll services in the New World Systems enterprise software will
occur in January. For 2013, the Village intends to continue its analysis of the
Community Development module available through New World Systems, which has the
potential to streamline licensing, permitting and online services related to construction,
business operations and property maintenance, reducing the frequency of disparate
databases currently used for these functions.
Village of Buffalo Grove 4 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
A significant new initiative in 2013 will be a renewed commitment to developing
Geographic Information Systems (GIS) services for use throughout the Village. It is
proposed to join the GIS Consortium, a 20-member agency comprised of area
municipalities and designed to leverage economies of scale in developing and operating
GIS assets. For 2013, the development of parcel and facility base mapping will be
planned and phased, with subsequent enhancement of utility, parcel and community asset
information to occur in subsequent years. As the Village evolves its customer service
delivery model to a customer relationship management (CRM) platform, the necessity of
real-time service data for use by both residents and technicians in the field will be critical
in maximizing efficiency, understanding the costs and value of services and managing
customer expectations.
The Village’s economic development strategy has evolved significantly since 2011, with
the proposal by CRM Properties Group to redevelop the municipal campus and a portion
of the Buffalo Grove Golf Club properties into a central business district development.
As a result, the Village and the developer will spend the better part of 2013 analyzing and
developing the concept plan for the proposed project, as well as establishing terms and
conditions for the project to advance to possible approval, subject to extensive Village
Board review. Village staff continues to coordinate with commercial property owners in
the Dundee and Milwaukee Road corridors to affect redevelopment of vacant land and
declining commercial areas. As stated in 2012, the higher-than-average asking prices for
key properties continues to be a limiting factor in initiating redevelopment projects,
exacerbated by the weak-but-improving retail climate in the area. As a function of the
Village’s strategic planning efforts, the addition of retail locations is necessary to
mitigate the impact of property taxes on residential and commercial properties in future
years. The addition of Lux Automotive at the former Prestige Auto site has been a
welcome addition to the Village in 2012, in addition to the newly constructed Noodles &
Company, Moe’s Southwest Grill and Starbuck’s restaurants at Plaza Verde East. The
Village also enjoyed the addition of several new non-retail commercial enterprises in
2012, including the expansion of Connexion, Leica Microsystems, Sysmex and LG
Electronics’ North American R&D Center.
Golf operations enjoyed a dry and warm season in 2012, contributing to significant
improvements in round play and revenue per round for the year. The golf industry
continues to lag with an oversupply of courses in the area and insufficient player demand.
An analysis of the future of the Buffalo Grove Golf Club operation will be completed as
part of the proposed downtown project and presented for Village Board consideration of
future operations. Overall, cost containment and aggressive marketing strategies will be
the primary focus at both courses for the foreseeable future.
General Fund Revenues
FY 2013 General Fund revenue is expected to increase slightly by $502,451, or 1.5
percent, over 2012 budget and to increase $562,346 or 1.7 percent from 2012 estimated
actual. Total General Fund revenues for 2013 are estimated at $34,009,551. Within the
General Fund tax revenue source profile, state and home rule sales tax returns are
projected to increase three percent from 2012 estimated actual, income tax is projected to
Village of Buffalo Grove 5 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
increase by 7.8 percent from 2012 estimated actual, and utility use taxes for natural gas
and electric are expected to remain level. Building revenues and fees are anticipated to
decrease 26 percent from 2012 budget, equating to a total of $645,000 in permit and
inspection fees. This revenue has remained stable in recent years with existing facility
expansions, relocations and residential remodeling in light of declining new home starts.
Other General Fund revenues of note include the prepared food and beverage tax, which
accounts for 2.5 percent of the operating revenue and is steadily increasing at a rate of 2.5
percent and the real estate transfer tax, which is slowly recovering from the 2008
residential housing meltdown at a projected rate of increase of five percent for 2013, for a
net revenue of $525,000. 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 2013 budget are consistent with
the five-year projections presented to the Village Board on August 20, 2012, with 1.0
percent variation from overall projection. Additional information concerning revenue
projections and trends may be reviewed in Section 4: Executive Overview.
General Fund Expenditures
The Village has been diligent in monitoring operating expenses and has budgeted its
expenses wisely. General Fund actual expenditure as a percentage of budget for 2010
and 2011 was 99.6 and 100.8 percent, respectively, and is expected to finish at 100.3
percent for 2012. The 2012 General Fund budget will increase slightly at $33.99 million
($555,265 net increase year-over-year), including planned personnel wages and benefits,
increased commodity costs and general increases in the cost of operations. The
compromised revenue scenario of recent years has necessitated an innovative approach to
balancing the budget. Village staff has instituted a series of key strategies to control
expenditures in 2013, including the following assumptions:
1. Replacement reserve contributions are approached on a pay-as-you-go basis,
excess fund balance and better-than-expected financial performance establish the
vehicle for reserve funding, reviewed on an annual cycle. For 2013, a $400,000
reserve contribution is budgeted;
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 2.0 percent wage increase is factored in to salaries for the
2013 fiscal year;
4. Golf operating deficits have decreased substantially, estimated at breakeven for
2012 and 2013. Staff will continue to monitor revenue and expense performance
in this enterprise unit to minimize reliance on general operating revenues;
5. Certain capital projects will utilize reserve funds in order to expedite project
completion; and
6. Budget compliance will be a significant issue for Village management again in
2013, ensuring that reduced or flat line-item growth can continue, if possible.
The combination of strategies employed by the management team results in a net 1.66
percent growth rate in the operating budget year-over-year. Of note, the Village’s total
Village of Buffalo Grove 6 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
corporate fund expenditures have experienced a net decrease of $1,000,000 in the four
year period ending December 31, 2013 when factoring in capital reserve and pension
transfers. During the same period, the consumer price index has increased more than
eight percent.
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 recently affirmed for existing as well as new debt issued in 2012.
For 2013, an unassigned fund balance of $7.4 million is required to maintain sufficient
operating cash within the Corporate Fund. Unassigned fund balance is projected to be
$8.9 million, or 29.9 percent of the 2013 budget, less pension transfers as of December
31, 2013. 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, including capital projects-streets, the Motor Fuel Tax Fund and the
Water and Sanitary Sewerage Fund.
ECONOMIC AND POLITICAL CLIMATE:
As stated previously, external economic factors at the national and state levels continue to
impact the Village’s revenue profile and, subsequently, its ability to manage operating
and capital resources. At the national level, U.S. employment growth remains slow, with
a 10-year projection of labor force growth of 5.93 percent, and a 2013-2014 projected
expansion of a mere 0.69 percent1. The growth in U.S. employment is severely lacking at
an average of 1.1 million positions added on an annual basis, meaning that the base
expansion of employment opportunities is not keeping pace with the growth in labor
force eligible persons, exclusive of those currently unemployed and seeking work.
The Chicago metropolitan area is projected to fare better than the national average, with a
12 percent increase in employment projected from 2011 through 20212. The Village of
Buffalo Grove’s unemployment statistics have consistently beat the national and state
averages, with a September 2012 rate of 7.2 percent, 1.5 percent better than the metro
area rate for the same period3. 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 health care and social services (20 percent), professional,
scientific and technical services (20 percent) and finance-insurance services (19 percent)
1 Source: U.S. Department of Labor, Bureau of Labor Statistics
2 Source: Workforce Boards of Metropolitan Chicago
3 Source: Illinois Department of Employment Security, Local Area Unemployment Statistics
Village of Buffalo Grove 7 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
over the ten year period4. These growth segments are of particular importance to the
northwest suburban market, with a workforce concentrated in these skilled occupations.
Currently, the Chicago metro employment market remains at 150,000 fewer jobs in the
labor force compared to its 2007 peak of 3.9 million positions.
Housing starts and sales remain similarly weak. Median home value in the Village was
$216,900 in September 2012, a 39 percent drop since the peak of $350,000 at year-end
20065. Median sale price has declined 6.1 percent year-over-year as of September 2012,
which parallels the expected decrease in the Village’s 2012 EAV. Through the third
quarter of 2012, the Village has issued nine permits for new residential construction.
The financial meltdown associated with the State of Illinois’ unfunded and growing
liabilities continues to affect statewide economic growth and resulting revenue streams.
Illinois earned the distinction of having the fifth highest debt per capita of all U.S. states
at $21,067 in October 2012. The state’s current debt and liabilities are estimated at $271
billion, with $192 billion of that total, or 71 percent, attributed to unfunded pension
liabilities6. In addition, the state’s total debt is the fourth highest in the nation, trailing
California, New York and Texas. Added to the ongoing structural deficit, the State of
Illinois General Fund Balance for FY 2010 is in deficit $9.24 billion7. With no projected
rebound in sight unless and until the General Assembly reduces liabilities or increases
revenues, Moody’s Investor Services has responded by downgrading the state’s bond
ratings to A2, its second ratings downgrade of the agency in two years. 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.
Market forces continue to plague the Village’s investment returns as well. The 2013
budget anticipates corporate investment returns of 0.5 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
expected, with the Police and Fire pensions earning 4.4 and 1.83 percent returns,
respectively, for the period ending December 31, 2011.
4 Source: Workforce Boards of Metropolitan Chicago
5 Source: Zillow.com Home Value Index
6 Source: Chicago Tribune, October 12, 2012
7 Source: State Comptroller Judy Baar Topinka, GAAP Fund Balance
Village of Buffalo Grove 8 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
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 9.33 percent, or $5,246,938, from
2012, primarily due to an increase in the volume and impact of capital projects. Capital
projects will increase $4.6 million, from 10.1 percent to 14.2 percent of the total budget
for the upcoming year, primarily due to planned street resurfacing projects and EAB tree
removal and replacement. The following table provides a summary of all funds.
Fund
12/31/13
Revenue & Other
Sources
Corporate Fund $34,009,551
Special Revenue Funds 2,947,745
Debt Service Funds 1,338,696
Capital Project Funds 1,586,197
Enterprise Funds 12,564,416
Permanent/Pension Funds 8,826,452
Total $61,273,057
Balance Sheet Considerations
The Village issued general obligation bonds totaling $6,000,000 in 2012 for street
improvement projects and plans to issue an additional taxable line of credit totaling
$6,000,000 for EAB removal and reforestation before year end. The Village continues to
take an aggressive approach to managing debt, having retired $920,000 in debt
obligations in FY 2012. For 2013, the Village will retire an additional $940,000 on the
Series 2003, Series 2010-A, Series 2010-B and Series 2012 issues. By year-end 2013,
the Village will have outstanding debt totaling $11,340,000 with all current debt maturing
no later than 2030.
The Village’s ability to fund long term depreciation for capital facilities and equipment
has been dependent on budget surpluses in recent years and will continue in 2013 with a
planned capital reserve transfer of $400,000.
CAPITAL INVESTMENTS:
Specific capital projects for 2013 include:
1. Street, Sidewalk and Bike Path Maintenance. A total of $4.85 million is
allocated for resurfacing, sidewalk repair and maintenance and bike path
maintenance projects for the year, a 140 percent increase year-over-year.
2. Dundee Road Streetscape Improvements. In accordance with the Dundee
Road Streetscape Plan, continued pedestrian accessibility and sidewalk/bike
path infill projects totaling $60,000 are planned for 2013. Grant applications
have been filed for median streetscape improvements in this corridor as well.
Village of Buffalo Grove 9 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
3. Raupp Boulevard Bridge Reconstruction. Funds are designated for design
services for the 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
$1,000,000 is allocated for FY 2013 ash tree removals and replacement. The
Village Board has approved multiple tree growing contracts in 2012 and will
consider a tree removal bid award before year-end.
5. Geographic Information System (GIS) Development. A participation fee
of $152,997 is proposed to join the GIS Consortium for development of base
mapping and data sets for use throughout Village departments.
6. Sanitary Sewer Lift Station Repairs. The Village continues to work with
the Metropolitan Water Reclamation District to affect repairs to aging lift
stations in the Cook County portion of the Village. For 2013, $780,000 is
designated for repairs and generator improvements.
7. Village-wide Storm Sewer Repair. $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.
8. Pump House Repairs/Security Improvements. Various projects totaling
$600,000 are planned at the Village’s pump houses to improve security of the
potable water supply and other improvements identified in the 2008 system
study. The completion of this project is subject to available funds in the
Water and Sewer Fund.
9. Weiland Road / Lake Cook Road Improvements. As the phase one study
is scheduled for completion in 2013, $100,452 is earmarked to complete
engineering. Funding allocations for project construction by Lake and Cook
counties are not finalized at this time.
In total, the capital projects budget is $8,548,867 for FY 2013, inclusive of Capital
Projects, Motor Fuel Tax, Water & Sewer, Line of Credit and General Fund sources. The
Public Service Center expansion project will remain deferred until at least 2014.
ENTERPRISE ACTIVITIES:
Water and Sewerage Utility
The Village Board approved a rate increase for water and sanitary sewer services on July
9, 2012. Under the new rate schedule, effective January 1, 2013, the combined rate will
increase from $3.00 per 1,000 gallons consumed to $4.05. An additional rate increase is
scheduled to take effect on January 1, 2014, increasing the combined rate to $5.26 per
1,000 gallons consumed.
It should be noted that the Lake County Department of Public Works is currently
preparing a rate analysis for the Southeast Wastewater Treatment Plant. A rate schedule
will be presented to the Village Board when it becomes available. The agreement for
wastewater treatment services provided by Lake County expired in March 2012.
Village of Buffalo Grove 10 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
The Northwest Water Commission is required to provide notice to the City of Evanston
in 2013 concerning the extension or termination of its water supply contract in 2023. As
the Commission completes its strategic planning process, a recommendation concerning
the Evanston supply agreement, as well as the Village’s member agreement with the
Commission, will be presented to the Village Board for consideration.
FEES, SALES & USE TAXES AND THE PROPERTY TAX LEVY:
The following rate/tax amendments are proposed in the FY 2013 budget:
Property Tax Levy
The 2012 tax levy includes fully funded Fire, Police and IMRF pension allocations as
well as funding for general operations and debt service, for a total corporate levy of $14.7
million. Of the total levy request, $1,321,301 will be used to service debt on the Series
2003, Series 2010-A and Series 2010-B bonds. The net property tax levy after abatements
is scheduled to increase 1.5 percent or less.
No additional fee, rate or tax amendments are proposed for the year.
PERSONNEL FACTORS:
Staffing
Personnel levels have decreased significantly since 2010 as a result of the Village’s
Voluntary Separation Incentive (VSI) program, with 224 full-time positions and 87 part-
time positions included in the 2013 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 2013 in order to
maintain a competitive environment for talented individuals. As noted in the General
Fund Expenditure strategy, a 2.0 percent general wage increase has been included in the
salaries of full-time and part-time personnel. The Village has been able to provide for
limited salary progression for those employees moving through the salary ranges since
2009, with a five percent increase granted on January 1, 2012. Further analysis of range
progression is warranted for those employees who were frozen in range in 2009,
exclusive of any pay range adjustments as a result of the 2010 Position Classification and
Compensation Plan or general wage increases. The salary progression component of the
compensation plan is important to retention efforts and has created a significant gap for
the Village’s shorter-tenured employees. As proposed in 2011 and again in 2012, the
reduction in the Village’s total personnel is the catalyst to make salary progression for all
employees possible. The Village Board has expressed an interest in revisiting the pay-
for-performance plan in 2013. Staff will develop a recommendation with options for
Board consideration.
The Village will negotiate a new collective bargaining agreement with IAFF Local 3177
in 2013. It is also expected that a new contract with the Metropolitan Alliance of Police
will be forthcoming in 2013. As the outcome of these negotiations is unknown, no
Village of Buffalo Grove 11 2013 Adopted Budget
Village Hall • Fifty Raupp Boulevard • Buffalo Grove, IL 60089-2100 • (847) 459-2500
additional funds beyond the previously approved general wage increases and currently
budgeted amounts have been included.
The budget also reflects the final phase-out of the deferred compensation program for
senior management employees. The current contribution made by the Village to
employees of up to five percent of gross earnings has been eliminated for 2013.
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 based on operational
needs. In addition, out-of-state travel has been budgeted to provide such travel where no
other options exist to obtain sufficient training. When utilizing out-of-state travel, the
Village Manager must first approve the training based on established criteria.
Employee Health & Wellness
For 2013, 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 re-association with IPBC represents a significant step to
provide balance and predictability to the Village’s self-funded health plan, with the
incorporation of a nine percent fund reserve mandated by the cooperative. For 2013,
various premium changes will take effect, including the second increase in employee
percentage of premium contribution from 11 to 12 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 challenging and 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, Assistant Finance Director
Katie Skibbe and Assistant to the Village Manager Leisa Niemotka for their contribution
in creating the budget document. Grateful appreciation is extended to Anne Marie Gaura,
Interim Deputy Village Manager, Greg Boysen, Director of Public Works, Fire Chief
Terrence Vavra, Police Chief Steve Balinski, Arthur Malinowski, Director of Human
Resources, Carmen Molinaro, Director of Golf, Bob Pfeil, Village Planner, Nidhi Vaid,
Associate Planner, LeConte Lewis, Payroll Specialist and Village Clerk Jan Sirabian 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
Village of Buffalo Grove 12 2013 Adopted Budget
Section 2
Organization and Services
Village of Buffalo Grove Map
List of Principal Officials
Vision and Mission Statement
Strategic Priorities
Organizational Chart
Village Commissions, Committees and Boards
Village Overview
Village of Buffalo Grove 13 2013 Adopted Budget
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Village of Buffalo Grove 14 2013 Adopted Budget
Village of Buffalo Grove Map
Village of Buffalo Grove 15 2013 Adopted Budget
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
Village of Buffalo Grove 16 2013 Adopted Budget
Principal Officials
Appointed Officials/Department Directors
Dane Bragg
Village Manager
Anne Marie Gaura Scott Anderson Steve Balinski
Interim Deputy Finance Director Police Chief
Village Manager
Terry Vavra Greg Boysen Art Malinowski
Fire Chief Public Works Director Human Resources Director
Village of Buffalo Grove 17 2013 Adopted Budget
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.
Village of Buffalo Grove 18 2013 Adopted Budget
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
Village of Buffalo Grove 19 2013 Adopted Budget
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
Office of the
Village
Manager
Legal
Human
Resources
Building and
Zoning
Planning
Information
Technology
Emergency
Management
Agency
Finance
General
Services
Deputy
Village Clerk
Village
Treasurer
Public Works
Admin and
Building
Maintenance
Engineering
Operations
Central
Garage
Streets,
Drainage &
Sewer
Forestry
Water
Village of Buffalo Grove 20 2013 Adopted Budget
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
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 2.44 Zoning Board of Appeals
Chapter 2.46 Plan 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
Blood Donor Commission, approved by Resolution No. 76-14 on May 3, 1976.
Bicycle Path System Ad-Hoc Committee, approved by Resolution No. 2010-37 on October
18, 2010.
* The Board of Local Improvements consists of the Village Engineer and Members of the Village Board.
Village of Buffalo Grove 21 2013 Adopted Budget
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 41,655 (2011 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.
Population: 41,655 (American Community Survey 3-Year estimates, 2009-2011)
Median age: 42.5 (American Community Survey 3-Year estimates)
Median household income: $89,992 (American Community Survey 3-Year estimates)
Per capita income: $44,067 (American Community Survey 3-Year estimates)
Village of Buffalo Grove 22 2013 Adopted Budget
Total housing units: 16,965 (2012 Village estimate)
Persons per household: 2.55
Owner occupied units, persons per household: 2.63
Renter occupied units, persons per household: 2.18
Housing Value
The following information provides the average and median residential sale price from Village Real
Estate Transfer Tax Records, January 2011 - December 2011:
Multi-family: $89,900
Single family attached: $171,250
Single family detached: $290,000
Median home value: $205,000
Village of Buffalo Grove Statistical Breakdown
Source: U.S. Bureau of Census
164 1492
11799
22,230
36427
42909 41496
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
Po
p
u
l
a
t
i
o
n
Year
Village of Buffalo Grove Population 1958-2010
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
0-4 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75+
Pe
r
c
e
n
t
o
f
P
o
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
Census 04/01/2000 Census 04/01/2010
Village of Buffalo Grove 23 2013 Adopted Budget
28.1 32.2
37.4 41.9
0
10
20
30
40
50
1980 1990 2000 2010
Ag
e
Year
Village of Buffalo Grove
Median Age 1980-2010
-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
C
l
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
C
l
a
s
s
Population Pyramid for Buffalo Grove, 2010
% Female
% Male
Village of Buffalo Grove 24 2013 Adopted Budget
$30,417
$56,011
$80,525 $88,272
$0
$20,000
$40,000
$60,000
$80,000
$100,000
1980 1990 2000 2010
In
c
o
m
e
Year
Village of Buffalo Grove Median
Household Income, 1980 to 2010
0%
20%
40%
60%
80%
100%
1980 1990 2000 2011*
Buffalo Grove Housing Distribution 1980-2011
Single Family Detached Single Family Attached Multi-Family
* Based on the Division of Planning Services Estimate as of December 31, 2011
$10,322
$23,718
$36,696
$43,806
$0
$10,000
$20,000
$30,000
$40,000
$50,000
1980 1990 2000 2010
In
c
o
m
e
Year
Village of Buffalo Grove Per
Capita Income, 1980 to 2010
Village of Buffalo Grove 25 2013 Adopted Budget
Single Family
Detached (SFD),
43.8%
Single Family
Attached (SFA),
9.2% Multiple Family
(MF), 4.2%
Commercial, 4.8%
Office, 2.4%
Industrial, 10.9%
Public/Semi-Public,
3.4%
Parks/Open Space,
13.7%
Right-of-Way
(Major)/ Utility,
6.1% Vacant, 1.4%
Village of Buffalo Grove Land Use
Village of Buffalo Grove 26 2013 Adopted Budget
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 and Lake
Counties, the assumption is that property values will decrease another 5% in 2013.
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%
TC= Triennial property assessment cycle (Cook County)
QL= Quadrennial property assessment cycle (Lake County)
Village of Buffalo Grove 27 2013 Adopted Budget
Economic Development
On an annual basis, the Village develops an Economic Development Work Plan which is an ambitious,
yet achievable strategic business development agenda for the Village of Buffalo Grove for the calendar
year. The Economic Development Work Plan can be found on the Village’s web site at www.vbg.org.
The purpose of the Plan is to articulate a set of measurable strategies and actions to facilitate economic
growth and new opportunities in the Village. Similar to neighboring communities and the nation as a
whole, the Village of Buffalo Grove continues to be challenged economically. However, the business
development approach remains aggressive as the Village is committed to business development,
business outreach, and community planning. The Plan identifies efforts to be made and strategies to
follow to work with property owners, developers, brokers, retailers, consultants and others for
continued economic prosperity and enhanced vitality of the Village. The Plan is intended to provide
guidance and direction for community development efforts within the Village. The Plan was drafted with
input from Village staff, business owners, local developers, property managers, and the Village Board.
The Plan includes Policy Strategies, Retail Activity Strategies, Residential Development Strategies,
Database Development Programs, and Relationships with other Organizations which enhances business
development activities and initiatives.
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
The Village is reviewing the proposed redevelopment of 65 acres of the Buffalo Grove Golf Course
property and the Village of Buffalo Grove municipal campus. 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.
Village of Buffalo Grove 28 2013 Adopted Budget
The proposed project is estimated to have a total construction impact of $320 million, consisting of $216
million in private investment, $42 million in public facility development and $62 million in site and
infrastructure development. In addition to the initial development impact, a significant gain in retail
sales would be achieved by the development. Within the first full year of retail build-out, the
development is anticipated to conservatively generate approximately $100 million in retail sales. By
comparison, this would represent a 22 percent increase over the Village’s total 2011 retail sales of $450
million.
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;
Busch Parkway/Milwaukee, approximately 6 acres, containing an existing industrial building
and immediately south of the Land & Lakes property;
Various Annexation, Potential Development and Redevelopment sites located between
Deerfield Parkway and Lake Cook Road, along the Milwaukee Avenue Corridor.
The Village has met several times in 2012 with the property owner and developers concerning Berenesa
Plaza to discuss site plan modifications and marketing strategies to attract high-quality retailers and
other uses that would support the commercial component of the development.
Pictured above is the approved preliminary plan for Berenesa Plaza at the north and southwest corners
of Milwaukee Avenue & Deerfield Parkway.
Pictured left is the Land & Lakes property, on the
west side of Milwaukee Avenue. Village staff
coordinates on a regular basis with the Land & Lakes
team concerning development of the property. The
certification of completion of post closure care for
the landfill operation was approved by the Illinois
Environmental Protection Agency (IEPA) on January
13, 2012.
Village of Buffalo Grove 29 2013 Adopted Budget
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.
The second designated redevelopment site is the Cambridge Commons shopping center (4.71 acres).
The Village is working with a developer on a proposed renovation of the shopping center, including a
façade improvement and new signage. The redevelopment project, including construction, will be an
investment of approximately $16 to $18 million.
The corridor also consists of several other redevelopment opportunities. At the Plaza Verde East
shopping center, located at the southwest corner of Arlington Height Road and Dundee Road, a new
commercial building is now occupied by several restaurants.
Plans have been approved for construction of a Chase Bank and improvements to a portion of the
shopping center building for the Plaza at Buffalo Grove, located on the west side of Buffalo Grove Road
north of Dundee Road. In addition, the Village is currently preparing designs for streetscape
improvements to the corridor, scheduled for construction in 2013, to improve pedestrian and bicycle
access to the commercial district.
Village of Buffalo Grove 30 2013 Adopted Budget
Se
Budg
Budget P
Budget T
Budget S
Basis of B
Annual B
Fund Stru
Account
Current V
ectio
et Proc
Process
Timeline
Sections
Budgeting
Budget vs. Fin
ucture
Numbers
Village Fund
on
cess and
nancial State
s
3
d Struct
ements
ture
Village of Buffalo Grove 31 2013 Adopted Budget
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Village of Buffalo Grove 32 2013 Adopted Budget
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.
Village of Buffalo Grove 33 2013 Adopted Budget
Budget Timeline
Date Event Requirement/Action
July 3, 2012 Fee & Fine Schedule Distributed Distribution of Existing Fee and Fine Schedule
July 9, 2012 Village Board Meeting FY 2013 Water Rate Recommendation
July 11, 2012 Building Remodeling Requests
Distributed Request Forms Distributed
July 23, 2012 Budget Instructions to Departments Budget instructions provided to Department
Directors
July 23, 2012 Committee of the Whole Meeting Overview provided by Public Works on current
year projects.
July 23, 2012 Distribute FY 2013-2017 CIP Program
Update.
Department Directors submit requests for the
next 5 year Capital Program.
July 30, 2012 Finance Staff to Distribute Budget
Worksheets
Worksheets provided to build estimated actuals
and budget requests.
July 30, 2012 Health Insurance Census HR to send out census worksheets.
August 1, 2012 Fee & Fine Schedule Review All recommendation submitted to Finance.
August 6, 2012 Building Remodeling Requests Due Requests sent to Brett Robinson
August 6, 2012 Village Board Meeting FY 2012 Six Month Financial Report presented to
the Village Board.
August 6, 2012 Village Board Meeting FY 2012 CIP Project Status Report
August 14, 2012 Health Insurance Calculations Human Resources to develop insurance budgets
and distribute.
July 16 - August 15,
2012 Revenue Development Staff develops revenue estimates
August 15, 2012 Capital Equip/Technology Worksheets
Distributed
Identify all cap. equipment/technology requests
over the next 5 years.
August 20, 2012 Committee of the Whole
Presentation of 5 Year Proforma, Fee & Fine
Recommendations, and General Wage
Recommendation.
August 21, 2012 FY 2013-2017 CIP Submittals Reports due to Engineering
August 23, 2012 Department Budgets Due Copies submitted to OVM & Finance
August 27 - August
29, 2012 Department Meetings Meet with Village Manager and Finance Director
August 27, 2012 CIP Review Village Manager/Finance/Engineering review
capital requests
September 17-
October 15 Final Budget Preparation Final document is compiled for distribution.
October 15, 2012 Village Board Meeting Presentation of the FY 2013-2017 Capital
Improvement Plan to the Village Board.
November 5, 2012 Village Board Meeting FY 2013-2017 CIP adopted by Resolution.
October 29, 2012 Draft Budget Distributed Village Board provided with budget
November 5, 2012 Village Board Meeting FY 2013 Truth in Taxation Determination
November 26, 2012 Village Board Meeting FY 2013 draft budget presentation
December 3, 2012 Village Board Meeting FY 2013 tax levy (public hearing) and FY 2013
Budget adopted by resolution
December 17, 2012 Village Board Meeting FY 2013 Appropriation Ordinance
Village of Buffalo Grove 34 2013 Adopted Budget
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. Fiduciary Funds: This section presents both of the Village’s fiduciary funds – Police and Firefighters
Pension Funds.
9. Other Funds: This section provides the budgets for the Illinois Municipal Retirement Fund, the Parking Lot
Fund and the Facilities Development Debt Service Fund.
10. Appendix A Comprehensive Fee and Tax Schedule: All fees and taxes for the Village of Buffalo Grove.
11. Appendix B Financial Policies and Projections: All codified financial management policies.
12. Appendix C Human Resources: A summary of health insurance plan benefits and an aggregate of Village
staffing levels.
13. Appendix D Document Definitions: Includes definitions of key terms and acronyms that are found
throughout the budget book.
Village of Buffalo Grove 35 2013 Adopted Budget
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 2013 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, although 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: Illinois Municipal Retirement Fund, Parking Lot Fund, and Motor Fuel Tax Fund. Other governmental funds
include the Facilities Development 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
Village of Buffalo Grove 36 2013 Adopted Budget
Projects – Streets Fund. These funds provide resources for the design and construction of capital projects, as well
as the procurement of long-term assets.
Currently the Village maintains one type of proprietary fund – an enterprise fund. 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.
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 (see Appendix B). These
policies provide and help maintain a favorable financial picture for the Village.
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 $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.
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.
Village of Buffalo Grove 37 2013 Adopted Budget
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.25 – Information Technology
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.55.05 – Building Services
XXX.55.10 – Streets
XXX.55.15 – Administration
XXX.55.20 – Forestry
XXX.55.25 – Drainage
XXX.55.30 – Central Garage
XXX.55.35 – Water
XXX.55.36 – Sewer
The first digit in the third grouping of numbers (XXX.XX.5XX.XX) indicates whether this is an income or expenditure
account.
1XX – Asset
2XX – Liability
3XX – Fund Equity
4XX – Income
5XX – Expenditure/Expense
Village of Buffalo Grove 38 2013 Adopted Budget
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
Village of Buffalo Grove 39 2013 Adopted Budget
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
Illinois Municipal
Retirement 110
Accounts for revenues derived from a separate property tax levy and
employee contributions which are subsequently paid to the Illinois
Municipal Retirement Fund and Social Security Administration.
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.
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.
Village of Buffalo Grove 40 2013 Adopted Budget
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
Village of Buffalo Grove 41 2013 Adopted Budget
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Village of Buffalo Grove 42 2013 Adopted Budget
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 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, information technology, 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,
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 2013, the Village’s proposed
budget is balanced and does not contemplate
the implementation of new taxes. There is one
new fee that will be imposed and is budgeted as
a rental inspection fee. The property tax levy
will increase by approximately 1.5 percent for
the 2012 levy, payable 2013. 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 2011,
2012 and 2013 (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 2011, 2012 and 2013 (proposed).
$0
$5,000,000
$10,000,000
$15,000,000
2011 2012 2013
Total Gross Tax Levy
Cook County Lake County
Village of Buffalo Grove 43 2013 Adopted Budget
Revenues by Category
The total revenue budget for 2013 is $61,273,057. This budget is a 4.5 percent decrease over the 2012 estimated
actual and 4.4 percent more than the 2011 actual. The spike in revenue in 2012 as compared to the 2013
estimated actual is the result of a $6 million debt issuance in 2012.
Account Category FY 2011 Actual FY 2012
Est. Actuals FY 2013 Budget
Property Taxes $14,458,248 $14,259,270 $14,365,866
Other Taxes-State $8,927,511 $9,415,493 $9,842,485
Other Taxes-Local $9,280,326 $9,117,562 $9,072,517
Business Licenses $146,903 $144,175 $144,175
Liquor Licenses $125,070 $127,100 $127,100
Animal Licenses $8,166 $8,820 $8,820
Building Revenue & Fees $849,908 $710,408 $684,307
Intergovernmental Revenue-Local $266,085 $260,775 $267,930
Sales of Water $7,733,278 $7,637,880 $9,018,250
Golf Course Fees $2,175,418 $2,326,425 $2,409,450
Investment Revenue $2,809,597 $2,568,620 $2,510,170
Fines & Fees-Police & Fire $1,562,477 $1,431,725 $1,419,750
Operating Transfers $6,478,945 $6,981,181 $6,077,790
All Other Revenue $3,812,760 $9,201,404 $5,324,447
Grand Total - All Fund Revenue $58,634,692 $64,190,838 $61,273,057
Summary of Revenues by Source - All Funds
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 rules
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.
Description General IMRF Parking
Lot Motor Fuel
Facilities
Development
Debt Service
Capital
Projects
Facilities
Capital
Projects
Streets
Property Tax $11,826,377 $1,600,793 $938,696
Other Taxes $17,915,002 $1,000,000
Licensing $280,095 Charges for
Service $913,737
Investment
Revenue $103,300 $50 $100
Fines and Fees $1,261,750 $158,000 Operating
Transfers $765,000 $400,000 $586,097
All Other
Revenue $944,290 $1,320 $187,582 $1,000,000
FY 2013 Budget $34,009,551 $1,600,843 $159,320 $1,187,582 $1,338,696 $1,586,097 $100
FY 2012 Budget $33,507,100 $1,566,918 $163,870 $1,782,032 $1,138,756 $412,013 $734,933
Village of Buffalo Grove 44 2013 Adopted Budget
Revenues by Source – All Funds
Summary of Revenues by Source - All Funds continued
Description Water &
Sewer
Arboretum
Golf
Course
Buffalo
Grove Golf
Course
Refuse Police
Pension
Firefighters
Pension All Funds
Property Tax $14,365,866
Other Taxes $18,915,002
Licensing $280,095
Charges for
Service $9,056,750 $1,198,250 $1,211,200 $12,379,937
Investment
Revenue $25,450 $1,236,000 $1,145,270 $2,510,170
Fines and
Fees $1,419,750
Operating
Transfers $24,060 $2,198,690 $2,103,943 $6,077,790
All Other
Revenue $1,048,706 $1,041,217 $589,102 $512,230 $5,324,447
FY 2013
Budget $10,130,906 $1,222,310 $1,211,200 $1,041,217 $4,023,792 $3,761,443 $61,273,057
FY 2012
Budget $8,118,786 $1,241,806 $1,259,700 $1,039,387 $4,314,314 $3,891,862 $59,171,477
Property Tax
23%
Other Taxes
31%
Licensing
1%
Charges for Service
20%
Investment Revenue
4%
Fines and Fees
2%
Operating Transfers
10%
All Other
Revenue
9%
Village of Buffalo Grove 45 2013 Adopted Budget
Revenues by Source Summarized - All Funds
Summary by
Funds General Special
Revenue
Capital
Projects
Debt
Service Enterprise Trust &
Agency Total
Property Tax $11,826,377 $1,600,793 $938,696 $14,365,866
Other Taxes $17,915,002 $1,000,000 $18,915,002
Licensing $280,095 $280,095
Charges for
Service $913,737 $11,466,200 $12,379,937
Investment
Revenue $103,300 $50 $100 $25,450 $2,381,270 $2,510,170
Fines and
Fees $1,261,750 $158,000 $1,419,750
Operating
Transfers $765,000 $586,097 $400,000 $24,060 $4,302,633 $6,077,790
All Other
Revenue $944,290 $188,902 $1,000,000 $1,048,706 $1,101,332 $5,324,447
FY 2013
Budget $34,009,551 $2,947,745 $1,586,197 $1,338,696 $12,564,416 $8,826,452 $61,273,057
FY 2012
Budget $33,507,100 $3,512,820 $1,146,946 $1,138,756 $11,659,679 $8,206,176 $59,171,477
Total Revenues by Fund
Fund Fund # FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2013
Budget
% of Prior
Year
Budget
Corporate 100 $34,409,488 $33,556,657 $33,507,100 $34,009,551 101.50%
Illinois Municipal Retirement 110 $1,586,066 $1,567,758 $1,566,918 $1,600,843 102.17%
Parking Lot 120 $151,901 $159,222 $163,870 $159,320 97.22%
Motor Fuel Tax 130 $2,280,045 $1,863,813 $1,782,032 $1,187,582 66.64%
Capital Projects - Facilities 150 $3,200,900 $388,692 $412,013 $1,586,097 384.96%
Capital Projects - Streets 160 $765 $158,481 $734,933 $100 0.01%
Facilities Dev Debt Service 140 $1,007,896 $1,318,329 $1,138,756 $1,338,696 117.56%
Police Pension 220 $6,045,090 $5,024,859 $4,314,314 $4,023,792 93.27%
Fire Pension 230 $4,915,608 $3,164,159 $3,891,862 $3,761,443 96.65%
Water & Sewer 170 $9,174,861 $7,868,903 $8,118,786 $10,130,906 124.78%
Buffalo Grove Golf Course 180 $1,375,231 $1,262,041 $1,259,700 $1,211,200 96.15%
Arboretum Golf Course 190 $1,380,562 $1,264,906 $1,241,806 $1,222,310 98.43%
Refuse Service 200 $966,537 $1,036,872 $1,039,387 $1,041,217 100.18%
Total $66,494,950 $58,634,692 $59,171,477 $61,273,057 100.18%
Village of Buffalo Grove 46 2013 Adopted Budget
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, and interfund transfers. As a service provider,
the majority of the Village’s total budget (47.8 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 2011, 2012 and 2013 (proposed).
Account Category FY 2011 Actual FY 2012 Est.
Actuals FY 2013 Budget
Personal Services 21,191,829 21,064,869 21,062,163
Personal Benefits 8,722,761 9,603,974 10,274,566
Operating Expenses 3,542,659 3,712,515 3,854,447
Insurance 702,383 603,855 660,390
Legal Services 305,331 331,031 389,650
Commission & Committees 83,029 81,049 86,550
Commodities 4,513,744 4,297,139 4,187,022
Maintenance & Repairs - Facilities 688,300 969,086 821,550
Maintenance & Repairs - Water & Sewer 63,858 79,900 96,200
Maintenance & Repairs - Other 145,391 147,775 156,242
Maintenance & Repairs - Vehicles 771,191 810,018 820,136
Capital Equipment 1,078,672 125,700 604,587
Capital Projects 3,051,675 4,119,025 8,714,549
Debt Service 1,732,508 1,580,858 1,815,464
Operating Transfer 6,478,945 6,958,664 6,079,301
All Other Expense 1,698,168 1,729,420 1,838,999
Grand Total All Fund Expense 54,770,444 56,214,878 61,461,816
The Village further analyzes and presents budgeted revenues and expenses by fund, including the general (main
operating), enterprise, fiduciary and capital funds. The net increase in spending from the 2012 estimated actual
versus the 2013 budget is due to expenditures related to the street maintenance program and Ash Tree
replacements.
Village of Buffalo Grove 47 2013 Adopted Budget
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. Operating transfers represent the next largest percentage of the total Village
budget at 9.9 percent. The transfer of property taxes accounted for within the General Fund and transferred to the
Police and Firefighter Pension Funds represent nearly 70 percent of the 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.
In 2013, it is anticipated that $9.3 million in capital projects and equipment acquisitions are scheduled. Significant
projects include the largest annual street maintenance program funded by the issuance of the 2012 General
Obligation Bonds, the first year’s efforts to remove and replace Emerald Ash Borer infested trees, and system
improvements for water, sewer, and drainage utilities. The improvements include replacing sections of water main
and storm sewer main and providing capacity and redundancy to sewer lift stations. Several technology
enhancements are budgeted that will improve enterprise document management and strengthen connectivity of
wireless delivery.
The debt service obligations paid through the Facilities Development Debt Service Fund and the Water and Sewer
Fund, for financial obligations to the Northwest Water Commission, total $1,815,464 in 2013.
Summary of Expenditures by Source - All Funds
Description Personal Services
& Benefits
Operating
Expenses
Legal
Services Commodities Maintenance &
Repairs
General Fund 23,040,085 1,852,439 389,650 285,222 1,352,976
Illinois Municipal Retirement 1,586,750
Parking Lot 13,395 135,518 16,620 2,500
Motor Fuel Tax
Total Special Revenue Funds 1,600,145 135,518 16,620 2,500
Capital Equipment
Capital Projects
Total Capital Projects Funds
Debt Service Fund
Police Pension 2,247,015
Fire Pension 1,561,069
Total Fiduciary Funds 3,808,084
Water & Sewer 1,399,397 1,544,290 3,594,680 318,652
Buffalo Grove Golf Course 735,608 144,100 130,000 127,000
Arboretum Golf Course 753,410 178,100 160,500 93,000
Refuse Service
Total Enterprise Funds 2,888,415 1,866,490 3,885,180 538,652
All Funds 31,336,729 3,854,447 389,650 4,187,022 1,894,128
Village of Buffalo Grove 48 2013 Adopted Budget
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 759,438 5,110,241 1,199,864 33,989,915
Illinois Municipal Retirement 1,586,750
Parking Lot 200 168,233
Motor Fuel Tax 4,750,000 4,750,000
Total Special Revenue Funds 4,750,000 200 6,504,983
Capital Projects - Facilities 1,586,097 1,586,097
Capital Projects - Streets 100,452 100,452
Total Capital Projects Funds 1,686,549 1,686,549
Debt Service Fund 1,342,000 1,342,000
Police Pension 142,000 2,389,015
Fire Pension 113,000 1,674,069
Total Fiduciary Funds 255,000 4,063,084
Water & Sewer 2,058,149 473,464 945,000 10,507,622
Buffalo Grove Golf Course 39,000 24,060 500 1,211,068
Arboretum Golf Course 26,000 500 1,222,310
Refuse Service 934,285 934,285
Total Enterprise Funds 2,123,149 473,464 969,060 935,285 13,875,285
All Funds 9,319,136 1,815,464 6,079,301 1,838,999 61,461,816
General
55% Enterprise
22%
Fiduciary
7%
Capital Improvement
3%
Special
Revenue
11%
Debt Service
2%
Village of Buffalo Grove 49 2013 Adopted Budget
Total Expenditures by Fund and by Category
The chart below provides expenditure summary for all thirteen Village funds and further divides those fund totals
into expenditures by category. The total budget for all Village expenditures in 2013 is $61,461,816. That total is 5.4
percent more than the 2012 budget and 12.2 percent more than what was spent in 2011. Fifty-four percent of all
expenditures support the General Fund. The General Fund is the main operating fund of the Village and accounts
for critical core services such as police, fire and public works.
By
F
u
n
d
Fund Fund
#
FY 2010
Actual
FY 2011 Actual FY 2012
Budget
FY 2013
Budget
% of Prior
Year Budget
General 100 $33,867,665 $33,878,147 $33,434,650 $33,989,915 101.66%
Illinois Municipal
Retirement
110 $1,495,882 $1,469,845 $1,530,321 $1,586,750 103.69%
Parking Lot 120 $137,910 $158,428 $163,715 $168,233 102.76%
Motor Fuel Tax 130 $1,512,379 $1,259,292 $2,300,000 $4,750,000 206.52%
Facilities Dev Debt
Service
140 $1,174,197 $1,303,255 $1,140,570 $1,342,000 117.66%
Capital Projects -
Facilities
150 $2,497,184 $376,553 $412,013 $1,586,097 384.96%
Capital Projects-
Streets
160 $319,003 $1,134,372 $1,048,247 $100,452 9.58%
Water & Sewer 170 $9,388,310 $8,661,125 $11,364,463 $10,507,622 92.46%
Buffalo Grove Golf
Course
180 $1,287,448 $1,260,112 $1,256,244 $1,211,068 96.40%
Arboretum Golf
Course
190 $1,234,474 $1,276,359 $1,241,806 $1,222,310 98.43%
Refuse Service 200 $936,197 $935,365 $969,321 $934,285 96.39%
Police Pension 220 $1,691,764 $1,967,366 $2,140,663 $2,389,015 111.60%
Firefighter Pension 230 $641,333 $1,090,225 $1,319,504 $1,674,069 126.87%
Grand Total $56,183,746 $54,770,444 $58,321,517 $61,461,816 105.38%
By
C
a
t
e
g
o
r
y
Personal Services $29,024,511 $29,914,590 $30,645,984 $31,336,729 102.25%
Operating Expenses $3,499,502 $3,542,659 $3,757,466 $3,854,447 102.58%
Commodities $5,759,731 $4,513,744 $4,833,764 $4,187,022 86.62%
Maintenance & Repairs $1,499,507 $1,668,740 $2,067,309 $1,894,128 91.62%
Capital Equipment &
Projects
$5,580,252 $4,130,347 $6,016,836 $9,319,136 154.88%
Debt Service $1,604,896 $1,732,508 $1,580,733 $1,815,464 114.85%
Operating Transfers $6,630,300 $6,478,945 $6,724,602 $6,079,301 90.40%
All Other Expenses $2,585,047 $2,788,911 $2,694,823 $2,975,589 110.42%
Grand Total $56,183,746 $54,770,444 $58,321,517 $61,461,816 105.38%
Village of Buffalo Grove 50 2013 Adopted Budget
Summary of Revenue and Expenditures by Category
Account Category FY 2011 Actual FY 2012 Est.
Actuals FY 2013 Budget
Property Taxes $14,458,248 $14,259,270 $14,365,866
Other Taxes-State $8,927,511 $9,415,493 $9,842,485
Other Taxes-Local $9,280,326 $9,117,562 $9,072,517
Business Licenses $146,903 $144,175 $144,175
Liquor Licenses $125,070 $127,100 $127,100
Animal Licenses $8,166 $8,820 $8,820
Building Revenue & Fees $849,908 $710,408 $684,307
Intergovernmental Revenue-Local $266,085 $260,775 $267,930
Sales of Water $7,733,278 $7,637,880 $9,018,250
Golf Course Fees $2,175,418 $2,326,425 $2,409,450
Investment Revenue $2,809,597 $2,568,620 $2,510,170
Fines & Fees-Police & Fire $1,562,477 $1,431,725 $1,419,750
Operating Transfers $6,478,945 $6,981,181 $6,077,790
All Other Revenue $3,812,760 $9,201,404 $5,324,447
Grand Total - All Fund Revenue $58,634,692 $64,190,838 $61,273,057
Account Category FY 2011 Actual FY 2012 Est.
Actuals FY 2013 Budget
Personal Services 21,191,829 21,064,869 21,062,163
Personal Benefits 8,722,761 9,603,974 10,274,566
Operating Expenses 3,542,659 3,712,515 3,854,447
Insurance 702,383 603,855 660,390
Legal Services 305,331 331,031 389,650
Commission & Committees 83,029 81,049 86,550
Commodities 4,513,744 4,297,139 4,187,022
Maintenance & Repairs - Facilities 688,300 969,086 821,550
Maintenance & Repairs - Water & Sewer 63,858 79,900 96,200
Maintenance & Repairs - Other 145,391 147,775 156,242
Maintenance & Repairs - Vehicles 771,191 810,018 820,136
Capital Equipment 1,078,672 125,700 604,587
Capital Projects 3,051,675 4,119,025 8,714,549
Debt Service 1,732,508 1,580,858 1,815,464
Operating Transfer 6,478,945 6,958,664 6,079,301
All Other Expense 1,698,168 1,729,420 1,838,999
Grand Total – All Fund Expense 54,770,444 56,214,878 61,461,816
Village of Buffalo Grove 51 2013 Adopted Budget
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 downward pressure on key revenue
sources.
The reduced personnel levels in recent years as well as the proposed reduced staffing for 2013 is the direct result
of targeted position reductions accomplished through attrition and the offering of the Village’s Voluntary
Separation Incentive (VSI) program to encourage reductions in force. Village administration has employed a two-
pronged approach to reduce personnel costs and benefits upon the separation of employees by 1) reprogramming
or eliminating positions where possible and 2) implementing revised pay and benefit structures for positions filled
by replacement. In terms of revising pay and benefit structures, the Village has taken aggressive steps to provide
for long-term cost reductions, including the implementation of a Tier II wage for new hires, increasing the
employee contribution to health insurance premiums from 10 to 15 percent of premiums over a five-year period
and transferring the Village’s self-funded healthcare program to the Intergovernmental Personnel Benefits
Cooperative (IPBC). Additional information concerning the healthcare benefit plan, premium structure and total
cost may be reviewed in Section C: Human Resources.
The net effect of the Village’s personnel cost containment strategy has significantly reduced the pressure on
overall operating costs by:
1. Reducing 2013 personnel expenses by approximately $610,000 from 2012; and
2. Maintaining an overall increase to medical and dental premiums of less than 5% for 2013. which is
lower level than the national long term average of 5.56%.
For 2013, the Village proposes a full-time staff complement of 224 full-time personnel and 87 part-time personnel.
Although successful in 2011 and 2012, the VSI program will not be offered in 2013, as the benefit of the program
may lose its impact if viewed as an annual offering. The following table depicts total employees by department for
2011, 2012 and 2013.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Office of the Village Manager/Administration 5 4 6 3 6 3
Building & Zoning 9 2 9 2 9 2
Finance & General Service 7 2 7 1 8 1
Fire Services 67 0 65 1 61 1
Golf Operations 8 52 8 52 8 52
Information Technology 3 1 3 1 3 1
Police Services 84 15 79 15 77 14
Public Works/Engineering 51 18 51 17 52 13
Total 234 94 228 92 224 87
Full & Part-Time Grand Total 328 320 311
Village of Buffalo Grove 52 2013 Adopted Budget
Strategic Planning
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 a consultant to assist in the facilitation of the process. The majority of the plan
coordination and development was done internally by Village staff.
The basic goal of the strategic planning process was to identify and assess organizational strengths, weaknesses,
opportunities and threats. This was achieved through holding 26 different meetings with employee groups
representative of all Village departments and staff. That input was used as a tool in identifying the strategic
priorities for the community and the organization.
Five strategic planning priorities were identified working with the Village Board. They are:
1. Service Optimization
2. Organizational Culture
3. Economic Development
4. Revenue Growth
5. Infrastructure Sustainability
A detailed description of each priority is provided. As such, the first strategic priority is service optimization.
Based on the needs and expectations of the community, core services are prioritized. Optimal services are
provided by supporting an adaptive and efficient workforce.
Organizational culture is the second strategic priority. With this priority, it is important to create and maintain an
environment that engages and empowers all employees in the mission of the Village. The development of human
capital and resources is encouraged.
The third strategic priority is economic development. The quality of life in the community is maintained and
enhanced through an on-going assessment, public and private partnerships and by leveraging resources to meet
community objectives. An inviting environment is created for doing business in the community through targeted
communication and marketing methods. These are consistent with the needs and values of the Village.
Revenue growth is the fourth strategic priority. A positive financial position is maintained with a long term
perspective by diversifying revenue sources and aligning fee structures to adequately reflect service demands. In
addition, the Village’s reliance on property and state shared taxes is reduced while ensuring revenues adequately
fund services and infrastructure needs.
The fifth and final strategic priority is infrastructure sustainability. With this priority, reliable and high quality
infrastructure is assessed and maintained. This includes Village buildings, streets, utilities, information technology,
vehicle fleet and other assets necessary to maintain service levels. The Village needs to plan for the financial
resources necessary to maintain current infrastructure, upgrade for efficiency or enhanced capabilities and identify
for the future infrastructure needs of the community.
After the strategic priorities were established, key performance indicators were identified. Strategic initiatives and
actions were also identified in order to achieve the strategic priorities.
Financial and Non-Financial Goals
The strategic goals as defined by the core values include both financial and non-financial goals. At the
organizational level, strategies are defined with respect to internal and external customers, as well as the level of
service, impact on financial resources and long-term community priorities. The following financial goals are
contemplated for 2013:
Village of Buffalo Grove 53 2013 Adopted Budget
1. Review methods for the diversification of the Village’s revenue sources.
2. Revise the Village’s fee and fine structure.
3. Implement a technology platform that reflects the input and supports the needs of the users.
4. Review Village fleet, vehicles and equipment to determine need and future replacement necessity.
5. Create a funding strategy for capital reserve funding.
The Village’s non-financial goals identified for 2013 are follows:
1. Foster an innovative culture of collaboration through the establishment of a Village-wide communication
plan.
2. Focus attention on the Village work force in the areas of leadership development and personal growth
and balance.
3. Establish a Village-wide Comprehensive Training Program.
4. Inventory and prioritize all Village services and categorize as core or non-core.
5. Implement business retention and expansion programming.
Each of these processes is driven by the need to provide or improve a level of service in accordance with Village
Board direction, customer feedback and/or long-term community priorities.
Asset Management Goals
In addition to the non-financial goals, each year the Village updates and approves its five-year Capital
Improvement Program. A copy of the plan may be reviewed in Section 6: Capital Improvement Program.
Village of Buffalo Grove 54 2013 Adopted Budget
Key Performance Indicators
The Strategic Priorities are outlined in Section Two – Organization and Services. Each of the five Village Strategic
Priorities is further defined by Key Performance Indicators (KPIs) which are listed below. In Section Five – each
department has assignment toward goals that match up with the key performance indicators. It is important to
note that each of the priorities is integrated.
A prioritization of all
Village-provided
services will be
formalized in an
adopted policy.
An enterprise-wide
strategy for
establishing an
adaptive, effective
workforce that
integrates
interdisciplinary
approaches will be
put in place.
A technology
platform is in place
that supports the
needs and reflects
the input of users.
Enhanced attention
to the Village
workforce in the
areas of leadership
development and
personal growth and
balance.
Foster an innovative
culture of
collaboration.
Diversification of
revenue sources.
Corporate fund
reserves will
increase to 30% by
January 1, 2014 and
to 35% by January 1,
2016.
Increase revenues.
Implement new
business retention
and expansion
programming.
Enhance land based
active development
and re-development
planning.
Be economic
development
friendly by
educating,
streamlining and
simplifying
administrative
processes.
Fleet and major
equipment planning
are incorporated
into capital forecasts
and the annual
budget program.
Funding strategy for
all capital reserve
programming
Enhanced, long-
term funding
strategy for utility
(water, sanitary
sewer, storm sewer)
and street systems.
Ke
y
P
e
r
f
o
r
m
a
n
c
e
I
n
d
i
c
a
t
o
r
s
Strategic Priorities
Village of Buffalo Grove 55 2013 Adopted Budget
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 factions that impact, or may impact, the collection of revenue.
Evaluating the impact of the national economy (macro) influences the local economy (micro) is an important step
in the process.
The national economy affects both state and local economies, although this impact varies by jurisdiction and may
actually have an inverse effect on a community. Some of the economic indicators the Village uses in financial
analysis include; inflation, 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, invest ment 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 2012. This is referred to as the 2012 property tax levy, payable in 2013. Property taxes account for about 24
percent of all budgeted revenues.
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 1.5 percent. The Village is sensitive to
current economic conditions and the shifting tax burden to residential properties and is recommending a
Corporate levy that will not exceed 1.5 percent.
Village of Buffalo Grove 56 2013 Adopted Budget
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 are 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 IMRF. The amount 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 2012
is $1,321,300.
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 2012 property tax
levy, 76.92 percent of all assessed valuation is located in Lake County and 23.08 percent is located in Cook County.
The following chart shows the growth of all real property in the Village over the last ten years.
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Components of Tax Levy - Truth in Taxation
Net of Debt Service
Fire Pension
Police Pension
IMRF/FICA
Corporate
0
500,000,000
1,000,000,000
1,500,000,000
2,000,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Equalized Assessed Valuation
Cook County Total EAV Lake Couty
Village of Buffalo Grove 57 2013 Adopted Budget
Falling market values as well as vigorous individual assessed value protestations, leads to an estimated tax rate of
$0.87 per $100 of equalized assessed valuation for the 2012 tax levy (extended in 2013). The chart below provided
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 realit y, property values do not
change in this manner. In Cook County, commercial property values in aggregate have dropped quicker than
residential properties resulting in a shift in tax burden.
Sales Tax
The Village receives one cent ($0.01) for each dollar of retail sales. The largest sales tax generators are grocery
stores (Dominick’s and Jewel/Osco) 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.
The impact of the recession continues to affect all retailers as revenues are down 26 percent from the pre-
recessionary peak in 2006. That year was the last year there was growth in revenue above and beyond inflation.
Largely contributing to the precipitous decline was the loss of three auto dealerships. Those parcels remain in
private ownership and Village staff continues to work closely with property representatives to regain occupancy.
These properties are significant strategic parcels along the Dundee Road corridor. Properties along Milwaukee
Avenue and Lake Cook Road represent strong opportunities to build retail square footage within the Village.
The FY 2012 budget anticipated $4.38 million in sales tax revenue. The estimated actual will be approximately .5
percent more or $4.4 million. For 2013, the budget is anticipated to be $4.53 million. Growth is based on three
percent inflation of the 2012 estimated actual amount.
0.0000
0.1000
0.2000
0.3000
0.4000
0.5000
0.6000
0.7000
0.8000
0.9000
1.0000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
VILLAGE OF BUFFALO GROVE PROPERTY TAX
EXTENSION RATES
Cook County
Lake County
Village Weighted
Village of Buffalo Grove 58 2013 Adopted Budget
The Village is still concerned about the loss of market share in the food/grocery business to other municipalities
and the continuing impact of untaxed internet sales and the disparate impact on brick and mortar businesses. The
following chart summarizes sales tax collections over the last ten years.
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 mirror
performance of the above referenced municipal 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. Due to the
infusion of bond proceeds into the Motor Fuel Tax Program the transfer was suspended for FY 2013. In 2013,
revenues are anticipated to increase by three percent from the 2012 estimated actual amount of $3.04 million to
$3.13 million. The assumptions for both the municipal and home rule sales tax do not include any new sales tax
generators to locate within the Village during 2013.
The following is a ten year review of home rule sales tax collections.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 est.2013 pro.
Sales Tax History
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 est 2013
pro.
Home Rule Sales Tax History
Village of Buffalo Grove 59 2013 Adopted Budget
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 118 restaurants/businesses that generate this tax. This revenue has held constant as a large percentage
of the dining options within the Village are value oriented. The estimated revenue for 2012 is 2.6 below the budget
target and 2013 is forecast to grow three percent to $741,600. Growth is mostly due to inflation although the
revenue will be bolstered by the addition of three new businesses near Buffalo Grove High School that should
generate significant sales volume. This tax was enacted in 2008.
Illinois Income & Use Tax
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. 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 2013 Income Tax budget is $3.4 million ($83.50
per capita) and Use is $.65 million ($15.80 per capita). Collectively, Income and Use tax are up 5.2 percent against
budget and are projected to increase by 7.8% in FY 2013.
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 8.8 percent (September 2012) compared to 10.1
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 a September
2012 rate of 7.2 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 $1.62 million for 2012 and the budget is generally unchanged for 2013. There are two
full years of data and trend information will now be used for future revenue estimates. Utility taxes for natural gas
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 est.2013 pro.
Income & Use Tax Revenue History
Village of Buffalo Grove 60 2013 Adopted Budget
are levied at a rate of $0.05 per therm. The estimated amount for 2012 is $.9 million missing budget by 12 percent.
The winter of 2011-2012 was uncharacteristically mild resulting in a significant drop in therms used. The budget
was reduced to $.9 million in 2013.
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 for
more efficient building technologies and appliances will be a constant pressure downward on the collection of this
revenue.
Telecommunications Tax
This tax 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 16 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.
There was a slight uptick in revenue in 2012 due to an accounting error caught by the Illinois Department of
Revenue that resulted in a one time additional remittance for all municipalities that levy this tax. As a result,
revenues increased 4.2 percent against the 2012 budget and then drop to $1.9 million (8 percent decrease) in
2013. Listed in the graph below is a ten year trend of telecommunications tax collections.
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 60 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 13 percent decrease over the
last year. Distressed properties such as foreclosures and short sales increased as a percentage of the total market
in October 2012. The median number of days on the market is 90 versus 112 a year ago.
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 pro.2013 est.
Telecommunication Tax History
Village of Buffalo Grove 61 2013 Adopted 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 2013, there is no anticipated new development projected. Revenue is
anticipated to be collected on improvements to existing structures. Total building revenues and fees are estimated
to be $.6 million, an increase of 13 percent over 2012 revenues but a 26.5 percent decrease from 2012. The most
significant project targeted for 2012 construction was the Riverwalk North apartment building. That project did not
move forward in 2012 and has been removed from the budget in 2013.
One new source of revenue was adopted by the Village Board in 2012, for a 2013 implementation date. Rental
inspection fees are projected to add $75,000 in revenue. This revenue is generated on the permitting and
inspections of rental properties. As more rental properties are identified this revenue should increase.
Motor Fuel Tax
For FY 2013, 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. That amount represents a one percent increase from the 2012 budget and no increase against
the estimated actual revenue for 2012. Combined with those taxes, in 2012, a home rule sales tax transfer of $.6
million and the Village’s allocation of the Illinois Jobs Now capital grant ($187,582) for MFT expenditures. In 2013,
the home rule sales tax transfer will be suspended due to the $6 million debt issue for the annual street
maintenance program. The transfer will resume in 2014.
Elevated fuel costs, alternative energy, technological advancements that allow for more employees to
telecommute, will continue to impact growth in this revenue. These revenues are used to fund the annual street
maintenance program.
Water and Sewer Fees
Total fees collected for the sale of water combined with revenue collected on behalf of Lake County Public Works
for 2013 is nine million. 35 percent of the revenue is billed by the Village and then remitted directly to Lake
County. 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 2012 is five percent less
than the budget. The lower than expected revenues are due to a drop in fees collected for Lake County sanitary
sewer service associated with the summer sewer credit program.
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 est.2013 pro.
Motor Fuel Tax Revenues
Village of Buffalo Grove 62 2013 Adopted Budget
The decline in water usage has appeared to stabilize over the last two years. The decreased demand was due both
to weather and economic decisions to irrigate, eco-friendly landscape designs, energy efficient appliances and a
decrease in average household size. It is estimated that the total amount of water consumed by the village will
remain unchanged in 2013. The chart below illustrates the average monthly water consumption of all classes of
users (residential, commercial and industrial).
A water rate increase was proposed in 2012 for water use beginning 2013. The basis behind the water rate
increase was presented in a twenty year Water Fund proforma analysis. The purpose behind the analysis was to
design a fee structure that would adequately fund a utility system with a $250 million replacement value.
The Village has struggled to offset operational expenses and fund capital improvement reserves with the current
rate structure. The Village had a twenty-three year rate freeze from 1984-2007. During those years, the Water and
Sewer Fund was able to amass a working cash balance, primarily through building fees 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
2007 the fund has spent expend approximately $6 million through 2012 to address capital maintenance and
improvement projects.
The rate increases approved are:
Combined Water/Sewer Rate per 1,000 Gallons
2012 $3
2013 $4.05
2014 $5.26
2015 4% increase thereafter
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 allocation of the proposed rate to address operating
expenses, capital, and infrastructure reserves.
0
2,000
4,000
6,000
8,000
10,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Average Monthly Water Consumption
Village of Buffalo Grove 63 2013 Adopted Budget
Lake County sanitary sewer fees have decreased 13 percent from the 2012 budget and are expected to be
unchanged entering 2013. The reason for the significant drop in revenue is due to a change in the methodology in
billing. The Village has the option to bill customers a flat rate or based on consumption. For 2011, the Village
moved to consumption billing to promote equity and water conservation.
Golf Course Fees
Total golf course fees at the Arboretum Golf Club are expected to decrease 2.3 percent in 2013 as measured
against the 2012 budget and increase less than 1 percent from the 2012 expected revenue. There is not any
anticipated growth in the number of total paid rounds in 2013. The golf industry remains challenged by the
downturn in the economy as there is much competition for discretionary income. The state of the industry is
challenging because the region is saturated with golf courses without corresponding increases in the number of
players. During this down economic period, per-round revenue is strained as customers are shopping for discounts
to play, bypassing the power carts, and not spending additional dollars in the pro shop. There are no daily rate
increases proposed in 2013.
Total golf course fees at the Buffalo Grove Golf Club are down 7.3 percent against the current budget and are
estimated to decrease by 12.1 percent against estimated actual for 2012. Similar economic conditions impact the
Buffalo Grove Golf Club in the same manner as the Arboretum, but weather factors as a more significant obstacle
for the Buffalo Grove Golf Course. A large percentage of the course is developed within a flood plain and it
performs that role well during strong rain events, although the course may be closed for a period of hours to days
due to severe rainfall. FY 2012 was an excellent year from a weather standpoint as there were few significant rain
events. GPS revenues were also eliminated in 2013 causing a 2 percent in the decline in the year-over-year
revenue.
Investment Revenues
The Village’s investments are guided by three investment policies including the portfolios of the Police Pension
Fund, Firefighter Pension Funds, and all other funds. Total revenue is expected to be $2,510,170. All funds other
than pension funds have durations less than three years with an expected yield of .5 percent. 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 Village maintains an investment policy dictating how all funds, except
for the three pension funds, are to be invested. 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.
3.02 3.75 4.15 4.16 4.46 4.58 4.70 4.82 4.95
1.03
1.52 1.03 1.53 1.04 1.56 1.05 1.59 1.32
$0
$2
$4
$6
$8
2013 2014 2015 2016 2017 2018 2019 2020 2021
Expense Components of Water Rate
FY 2013-2021
Operating & Transfers Capital Infrastructure
Village of Buffalo Grove 64 2013 Adopted Budget
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 1.8 percent and .9
percent respectively. The levy for IMRF will increase by 2.2 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. For FY 2012, the
actuarial investment return assumption was lowered (for the locally administered pension funds – Police and
Firefighters) from 7.5 percent to 7.0 percent to reflect the current investment environment. Over the last eight
years, the Police Pension Fund’s portfolio yield is 4.49 percent while the Firefighter Pension Fund’s is 4.19 percent.
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 driven trending. There is one new source of revenue
proposed in 2013 and one that is discontinued. The new source of revenue will be generated through the rental
inspection program. Para mutuel tax, collected on the OTB wagering handle, is not budgeted in 2013 as the
operator has left the Village.
Village of Buffalo Grove 65 2013 Adopted Budget
Expenditure Trends and Projections
Personnel Services
The primary mission of the Village of Buffalo Grove is to provide high quality services to the residents and those
employed within its boundaries. To accomplish that purpose in 2013, 34.2 percent of all Village expenditures are
allocated to salaries and wages, down 2.4 percent from 2012.
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 and 2012 budgets, was the first step in rebalancing a percentage of the workforce into Tier II.
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 expires May 1, 2013. The police union was certified in 2012 and the
first contract will be negotiated in 2013. The non-represented work force will receive a two percent general wage
increase. Efforts will continue in 2013 to institute a merit based performance system.
The period between 2007 and 2008 encompasses the change of the fiscal year from an April 30 year end to
December 31. To make a annualized comparison, 2007 reflects the fiscal year end ed April 30, 2007. The column
2008 represents the calendar year ended December 31, 2008. Data from May 1, 2007 to December 31, 2007 is not
part of the analysis. From a total budget perspective, resources allocated to wages have not increased (slight
decrease) since 2008. This has been accomplished through minimal general wage increases, downsizing employee
counts through attrition, and the implementation of Tier II wage structure.
Personnel Benefits
The Village of Buffalo Grove re-entered the Intergovernmental Profession Benefits Cooperative (IPBC) in 2012. The
IPBC is a pooled benefits cooperative with approximately sixty-two member communities. From 2005-2011, the
Village self insured its stand alone health program with limited success. In 2013, the total amount budgeted for
health insurance is $4 million. The average increase of all levels of coverage is five percent that closely mirrors
medical inflation but, that increase includes a 9 percent reserve funding mechanism. The year over year increase is
9.8 percent. Once the Village reestablishes an adequate reserve, a portion of that balance can be used to offset
significant increases. The impact of the Voluntary Separation Incentive, while driving down wage costs, has the
opposite effect on health insurance costs as most new employees elect family coverage. Most retirees were on a
single or one plus one basis.
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Wage Growth - All Funds
Village of Buffalo Grove 66 2013 Adopted Budget
The Village has been proactive in trying to contain medical costs. Those efforts will continue in 2013 with a 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 will increase one percent per year and conclude in 2016 with employees
covering 15 percent of the premium. The 2013 contribution level will be 12 percent of the health premium.
Commodities
Approximately seven 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. 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 last winter season was mild resulting in a large inventory of salt for 2013. The budget line item has a
corresponding decrease to reflect material on hand and not a change in levels of service. The expense in 2014 will
return to reflect historic spending amounts. The Village purchases salt and other routine equipment through the
Northwest Municipal Conference’s Joint Purchasing Cooperative. This cooperative creates economie s of scale and
leverages buying power. In 2012, the Village began experimenting with Geo-melt to try and reduce the cost of the
snow and ice control program. These efforts will continue in 2013.
Capital Projects & Equipment
Just over fifteen percent of all expenditures will address certain capital projects identified in the 2013 component
of the 2013-2017 Capital Improvement Plan as shown in Section 6: Capital Improvement Budget Summary. 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.
Capital equipment purchases are funded through the Reserve for Capital Replacement. Until 2009, all departments
budgeted a transfer into the reserve. The primary purpose of the reserve was to fund equipment depreciation to
ensure that when the asset needed to be replaced it was fully funded. By allocating a transfer to the reserve each
year, the capital spending amount is smoothed out and not subject to spikes. Since 2009 the transfer has not been
programmed due to financial constraints. The proposed 2013 budget will reinitiate this transfer (approximately $.4
million) in an effort to rebuild equipment funding levels. The Village aggressively recovers the salvage value of the
retired asset through online auctions.
-
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
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Health Insurance Costs
Village of Buffalo Grove 67 2013 Adopted Budget
Two significant projects are programmed for 2013. The first project is the annual street maintenance program. This
program has continued to be a top priority of the Village Board over the last two decades. 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. In additional to the state shared funding, $6
million in general obligation bonds were issued to advance a back log of streets that are due for a surface overlay.
The purpose of the increase in funding is to repair as many lane miles of pavement before routine maintenance
escalates to a full roadway rebuild. A rebuild carries a cost about five or six times that of an overlay.
The second significant project is the Village’s reforestation program. Over the next several years it is anticipated
that approximately 6,300 Ash Trees will succumb to the Emerald Ash Borer. In 2013, the removal and replacement
costs are estimated to be one million dollars. In anticipation of the magnitude of the project, the Village has been
working to lock in both pricing on, and availability of, nursery stock.
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 2012 along with expenditure trend information. A
reasonable estimation of expenditure is developed for 2013 and included within the line item budget.
Debt Service Expenditures
The Village currently has four bond issues outstanding as of January 1, 2013, all being General Obligation Bonds
(Series 2012, Series 2010A, Series 2010B, and Series 2003). Bond descriptions and amortization schedules are
listed within the Debt Profile of this section. The amount paid to the Northwest Water Commission to pay the
Village’s percentage of the water system debt is included. 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. Rate structures and user fees
should be set at levels that are sufficient to pay for related expenses. Property tax subsidies are not used to
balance enterprise fund operations. In 2013, there are no anticipated advances to any of the enterprise funds from
the Corporate Fund. As noted, the Water and Sewer Fund will need a series of rate increases to provide sufficient
operating revenues and capital reserves.
The largest cost within the Water and Sewer Fund is for the wholesale cost of the water ($1.7 million) through the
Northwest Water Commission and the pass through costs ($3.2 million) of Lake County sanitary sewer services.
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 for daily play.
Village of Buffalo Grove 68 2013 Adopted Budget
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 2013,
debt service consists of $330,400 for Series 2003, $718,125 for Series 2010A, $88,263 for Series 2010B, and
$184,513 for Series 2012. Total debt outstanding as of December 31, 2012 is $12.28 million. Below is a chart
depicting the future principal and interest payments of all general obligation debt.
The Village of Buffalo Grove is a home-rule community and has no legal debt limit set by the Illinois General
Assembly. The Village monitors the overlapping debt of all taxing districts and is sensitive to the burden debt
places on the taxpayer. As of December 31, 2012, the Village’s ratio of General Obligation Bonded Debt to EAV
was 0.78 percent with the addition of the $6 million issue in 2012. 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
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
20
1
3
20
1
4
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Debt Service Schedule by Fiscal Year
Series 2003
Series 2010A
Series 2010B
Series 2012
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012
Ratio of General Obligation Debt to EAV
Village of Buffalo Grove 69 2013 Adopted Budget
Debt Service Schedules
Overview
The following summarizes the debt service obligations of the Village as of December 31, 2012.
2003 General Obligation Bonds
Purpose: Proceeds used to complete street improvement projects identified in the FY
2003/2004 Capital Improvement Plan including: Dundee Road intersection
lighting, Deerfield Parkway street improvement, and Illinois Route 22 street
improvement.
Maturity Date: December 30, 2013
Original Principal Amount: $2,600,000
Investment Rating: Moody's Investors Service: AAA
Standard & Poor's AAA
Principal Outstanding: $320,000
Interest: $ 10,400
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: $3,360,000
Interest: $ 469,525
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: $2,600,000
Interest: $ 731,073
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: $1,989,638
Village of Buffalo Grove 70 2013 Adopted Budget
Debt Service Schedules
Annual Payments - General Obligation Debt
Principal
Fiscal Year Series 2003 Series 2010A Series 2010B Series 2012 Total
2013 320,000 620,000 - - 940,000
2014 - 610,000 180,000 - 790,000
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 320,000 3,360,000 2,600,000 6,000,000 12,280,000
Interest
Fiscal Year Series 2003 Series 2010A Series 2010B Series 2012 Total
2013 10,400 98,125 88,263 184,513 381,300
2014 - 85,725 88,263 137,525 311,513
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 10,400 469,525 731,073 1,989,638 3,200,635
Village of Buffalo Grove 71 2013 Adopted Budget
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.
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 2013 budget, with surplus
(deficit) shown for each fund.
Fund
Fund Balance
January 1,
2013
2013
Revenue
2013
Expenditures
Excess of
Revenue over
Expenditures
Fund Balance
December 31,
2013
General Fund 9,571,895 34,009,551 (33,989,915) 19,636 9,591,531
Special Revenue Funds
IMRF 126,316 1,600,843 (1,586,750) 14,093 140,409
Parking Lot 140,323 159,320 (168,233) (8,913) 131,410
Motor Fuel Tax 4,961,323 1,187,582 (4,750,000) (3,562,418) 1,398,905
Debt Service Fund
Facilities Dev. Debt
Service 12,543 1,338,696 (1,342,000) (3,304) 9,239
Capital Project Funds
Facilities 58,081 1,586,097 (1,586,097) 58,081
Streets 100,540 100 (100,452) (100,352) 188
Enterprise Funds
Water & Sewer 3,039,729 10,130,906 (10,507,622) (376,716) 2,663,013
Arboretum Golf Course (1,335) 1,222,310 (1,222,310) (1,335)
Buffalo Grove Golf
Course 2,066 1,211,200 (1,200,068) 132 2,198
Refuse Service 240,104 1,041,217 (934,285) 106,932 347,036
Trust & Agency Funds
Police Pension 46,484,675 4,023,792 (2,389,015) 1,634,777 48,119,452
Firefighter Pension 37,572,789 3,761,443 (1,674,069) 2,087,374 39,660,163
Total All Funds 102,309,049 61,273,057 (61,461,816) (188,759) 102,120,290
There are six funds that are budgeted to have greater than a ten percent variance in fund balance during 2013. The
first fund is IMRF. There is the potential for several retirements that will lessen the impact on the retirement
funding for the year. Motor Fuel Tax has received $6 million in fund in 2012 that will be expended in 2013. Facility
Development Debt Service Fund fund balance will decrease by 27 percent as debt service obligations are satisfied.
The fund balance amount should ultimately be zero as the expense activity is funded by the General Fund. Capital
Project Streets has a $100,352 decrease in fund balance allocated to capital improvements. Water and Sewer cash
and investments will drop by $376,716 to fund several projects in the Capital Improvement Plan. The Refuse Fund
is will generate $106,932 in surplus that will be used to moderate the next phased rate increase.
The material difference in the ending fund balance reported in the 2012 Budget for the General Fund versus the
starting balance reported in 2013 is due to the accounting of developer deposits in 2012 as fund balance. A better
representation of available funds should not include those deposits.
Village of Buffalo Grove 72 2013 Adopted Budget
Section 5
General Fund Summary and Detail
General Fund Revenue
Office of the Village Manager
Legislative
Legal Services
Information Technology/Emergency Management
Finance and General Services
Human Resources
Fire Services
Police Services
Building and Zoning
Public Works Management and Administration
Engineering Services
Building Services/Street Lighting
Street Operations and Maintenance
Non-Operating Transfers
Village of Buffalo Grove 73 2013 Adopted Budget
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Village of Buffalo Grove 74 2013 Adopted Budget
General Fund Revenue
The General Fund Revenue Budget for 2013 is $34,009,551 representing a 1.50 percent increase over 2012 and a
1.68 percent increase over the 2012 estimated actual. Eighty-seven percent of the budget is comprised of
property taxes, state shared taxes (sales tax and income tax), home-rule sales tax, telecommunications tax, and
utility use taxes. For a more detailed description on revenues and assumptions refer to Section 4 Executive
Overview.
Village of Buffalo Grove 75 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 100 ‐ General Fund
Revenues
10 ‐ Property Taxes
400.01 Corporate Levy ‐ Cook County 440,506 527,219 510,727 514,302 518,387
400.02 Corporate Levy ‐ Lake County 1,688,382 1,682,567 1,685,639 1,697,438 1,710,923
400.03 Police Protection ‐ Cook County 105,615 126,815 122,924 123,784 124,767
400.04 Police Protection ‐ Lake County 404,820 403,424 405,707 408,546 411,792
400.05 Crossing Guard Levy ‐ Cook Cty 10,306 12,396 12,019 12,103 12,199
400.06 Crossing Guard Levy ‐ Lake Cty 39,733 39,596 39,669 39,946 40,264
400.07 Fire Protection ‐ Cook County 755,231 903,623 875,657 881,786 888,791
400.08 Fire Protection ‐ Lake County 2,896,020 2,884,796 2,890,085 2,910,315 2,933,436
400.09 Street & Bridge Levy ‐ Cook Cty 140,500 168,073 162,868 164,008 165,311
400.10 Street & Bridge Levy ‐ Lake Cty 538,417 536,559 537,543 541,305 545,606
400.11 Street Lighting Levy ‐ Cook Cty 47,655 56,986 55,218 55,604 56,046
400.12 Street Lighting Levy ‐ Lake Cty 182,545 181,914 182,247 183,522 184,980
400.13 ESDA Levy ‐ Cook County 2,614 3,064 2,930 2,950 2,973
400.14 ESDA Levy ‐ Lake County 9,788 9,755 9,671 9,738 9,816
400.50 Police Pension ‐ Lake County 1,549,154 1,675,063 1,661,347 1,672,976 1,691,232
400.51 Police Pension ‐ Cook County 407,974 526,255 498,490 501,979 507,457
400.60 Fire Pension ‐ Lake County 1,473,155 1,545,583 1,541,289 1,552,078 1,555,628
400.61 Fire Pension ‐ Cook County 390,982 488,190 462,467 465,704 466,769
10 ‐ Property Taxes 11,083,397 11,771,878 11,656,497 11,738,084 11,826,377
Percent Change 2013 vs. 2012 Budget 1.46%
15 ‐ Other Taxes
410.05 Local Use Tax ‐ ‐ ‐ ‐ 655,636
410.10 State Income Tax 5,321,472 3,714,864 3,629,853 3,820,000 3,464,916
410.15 Sales Tax ‐ State 4,654,246 4,096,821 4,374,760 4,400,906 4,532,933
410.16 Sales Tax Rebate Payments (91,085) (133,336) ‐ ‐ ‐
410.20 Road & Bridge Tax Wheeling 24,447 31,199 28,000 28,000 28,000
410.25 Road & Bridge Tax Vernon 165,783 157,244 161,000 161,000 161,000
410.30 Foreign Fire Insurance Tax ‐ ‐ ‐ ‐ ‐
410.50 Replacement Tax ‐ ‐ ‐ ‐ ‐
415.05 Sales Tax ‐ Home Rule 2,838,569 3,153,985 3,044,100 3,044,973 3,136,322
415.10 Home Rule Rebate (91,930) (133,336) ‐ ‐ ‐
415.15 Real Estate Transfer Tax 545,515 629,376 500,000 500,000 525,000
415.20 Hotel/Motel Tax 129,712 131,386 121,000 121,000 121,000
415.25 Simplified Telecommunications Tx 2,183,190 2,134,462 2,055,073 2,141,711 1,971,711
415.30 Prepared Food & Beverage Tax 691,114 712,789 739,356 720,000 741,600
415.35 Electricity Use Tax 1,476,404 1,574,578 1,619,000 1,626,929 1,620,384
415.40 Natural Gas Use Tax 756,073 992,513 1,052,218 931,502 948,000
415.45 Para Mutual Tax 84,032 73,027 80,000 22,947 ‐
415.50 Auto Rental Tax 6,556 11,546 10,000 8,500 8,500
15 ‐ Other Taxes 18,694,098 17,147,118 17,414,360 17,527,468 17,915,002
Percent Change 2013 vs. 2012 Budget 2.87%
20 ‐ Intergovernmental Revenue
440.05 Local Reimb ‐ Police Training ‐ ‐ ‐ ‐ ‐
440.10 Local Reimb ‐ Fire Training ‐ ‐ ‐ ‐ ‐
440.15 Local Reimb ‐ District #214 Officer 63,346 89,388 82,414 82,414 85,717
440.20 Local Reimb ‐ Various Govts Fuel 71,606 86,421 80,000 86,500 86,500
440.25 Local Reimb ‐ D.A.R.E. Officer 85,463 80,280 82,386 81,865 85,717
Village of Buffalo Grove 76 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
440.30 Local Reimb ‐ Police Grant Program 7,500 ‐ ‐ ‐ ‐
440.35 Local Reimb ‐ Park District IT Support 14,167 9,996 9,996 9,996 9,996
20 ‐ Intergovernmental Revenue 242,082 266,085 254,796 260,775 267,930
Percent Change 2013 vs. 2012 Budget 5.15%
25 ‐ Licenses
420.05 Business Licenses 102,728 106,743 100,000 100,000 100,000
420.10 Tobacco Licenses 1,800 1,650 1,800 1,950 1,950
420.15 Vending Machine Licenses 2,185 2,350 2,200 2,200 2,200
420.20 Chauffer Licenses 2,650 2,160 2,650 2,650 2,650
420.25 Alarm Permits 28,375 26,650 28,375 28,375 28,375
420.50 All Other Licenses 9,165 7,350 9,000 9,000 9,000
425.05 Class A 52,500 52,450 52,500 60,000 60,000
425.10 Class B 21,550 19,550 18,400 23,000 23,000
425.15 Class C 26,250 34,800 37,500 30,000 30,000
425.20 Class D 7,200 5,400 5,400 600 600
425.25 Class E 10,500 7,500 7,500 9,000 9,000
425.30 Class F 2,000 2,000 2,000 2,000 2,000
425.50 Other 1,835 3,370 2,845 2,500 2,500
430.05 Animal Licenses Dogs 8,746 7,446 8,250 8,100 8,100
430.10 Animal Licenses Cats 680 720 800 720 720
25 ‐ Licenses 278,164 280,139 279,220 280,095 280,095
Percent Change 2013 vs. 2012 Budget 0.31%
30 ‐ Permits
435.05 Development Building Permits 170,737 44,013 232,800 147,000 19,500
435.10 Engineering Fees 40,163 78,225 50,081 50,081 49,557
435.15 Contractor Registration 61,770 75,794 70,000 69,925 70,000
435.20 Plan Review Fees 64,962 89,803 60,000 59,710 60,000
435.25 Filing Fees 5,200 2,600 2,500 2,475 2,500
435.30 Annexation Fees 20,300 4,900 65,800 700 ‐
435.35 Building Inspection Fees 223,612 306,990 225,000 154,060 200,000
435.40 Plumbing Inspection Fees 29,108 31,466 28,000 27,775 28,000
435.45 Electrical Inspection Fees 50,527 53,070 40,000 42,030 40,000
435.50 Mechanical Inspection Fees 17,585 20,200 15,000 17,050 15,000
435.55 Sign Inspection Fees 6,322 8,890 5,000 6,302 5,000
435.60 Elevator Inspection Fees 35,533 32,047 35,000 35,840 35,000
435.65 Fire Suppression Inspection Fees 2,639 6,745 4,150 1,250 1,250
435.70 Rental Inspection Fees ‐ ‐ ‐ ‐ 75,000
435.71 Other Non‐Business Lic & Permits 37,406 46,443 45,000 44,360 45,000
30 ‐ Permits 765,864 801,186 878,331 658,558 645,807
Percent Change 2013 vs. 2012 Budget ‐26.47%
35 ‐ Fines and Fees
455.05 Court Fines Cook 19,320 20,232 18,950 16,000 16,000
455.10 Court Fines Lake 515,524 523,454 510,000 456,000 456,000
455.15 Village Ordinance Fines 39,152 39,162 35,500 35,500 35,500
455.20 Alarm Service Calls 30,308 24,150 27,000 17,000 17,000
455.25 Accident Reports 4,560 4,357 4,450 3,725 3,725
455.35 Ambulance Transport Fees 661,904 686,687 668,000 668,000 668,000
455.40 Subpeona Fees 2,715 1,575 1,850 1,000 1,000
Village of Buffalo Grove 77 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
455.45 DUI Assessments 29,351 35,591 30,000 30,000 25,000
455.50 Impounding Fees 116,927 69,100 86,900 46,500 39,525
35 ‐ Fines and Fees 1,419,761 1,404,308 1,382,650 1,273,725 1,261,750
Percent Change 2013 vs. 2012 Budget ‐8.74%
40 ‐ Charges for Services
441.30 Sales of Water Construction Water ‐ ‐ ‐ ‐ ‐
40 ‐ Charges for Services ‐ ‐ ‐ ‐ ‐
Percent Change 2013 vs. 2012 Budget 0.00%
45 ‐ Interest Income
450.05 Savings 6,640 1,865 1,250 1,250 1,000
450.10 Investment Pool 809 254 500 400 300
450.15 Money Market 273 (68) 100 ‐ ‐
450.20 CD's 182,711 108,582 98,313 90,000 80,000
450.25 Securities 56,464 21,604 31,500 30,000 22,000
45 ‐ Interest Income 246,897 132,237 131,663 121,650 103,300
Percent Change 2013 vs. 2012 Budget ‐21.54%
50 ‐ Miscellaneous Revenue
465.05 Cable Franchise Fees 601,829 719,356 685,733 748,000 770,440
465.20 Facility Rental 3,850 4,037 3,850 3,850 3,850
465.60 Central Garage Reimbursements 87,540 110,388 75,000 90,000 90,000
465.70 Recycling Proceeds ‐ ‐ ‐ ‐ 40,000
465.75 Auction Proceeds 195,833 142,804 ‐ ‐ ‐
465.90 Miscellaneous Income 85,173 72,121 40,000 40,000 40,000
472 Capital Contributions ‐ ‐ ‐ ‐ ‐
50 ‐ Miscellaneous Revenue 974,225 1,048,706 804,583 881,850 944,290
Percent Change 2013 vs. 2012 Budget 17.36%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 705,000 705,000 705,000 705,000 765,000
55 ‐ Operating Transfers 705,000 705,000 705,000 705,000 765,000
Percent Change 2013 vs. 2012 Budget 8.51%
Revenues Total 34,409,488 33,556,657 33,507,100 33,447,205 34,009,551
Percent Change 2013 vs. 2012 Budget 1.50%
Village of Buffalo Grove 78 2013 Adopted Budget
Office of the Village Manager
The Office of Village Manager (OVM) provides general management, staff
leadership, and administrative review and oversight to all Village
departments.
Legislative
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 Village residents. Village 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, and
coordinates through the Village Manager who is responsible for carrying out the policy and overseeing the day-to-
day operations of the Village.
Members of the Board are assigned specific program or functional areas of responsibility by the Village President,
and represent the Village at meetings, workshops and public hearings related to their assigned responsibilities. The
Village Board maintains membership and participates in programs and activities in a number of organizations
including but not limited to the Northwest Municipal Conference, Illinois Municipal League, Metropolitan Mayors
Caucus, Lake County Municipal League, and Lake County Partners.
Village commissions, committees and boards are composed of residents appointed by the Village President by and
with the consent of the Board of Trustees. There are more than one-hundred volunteers serving thirteen
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
The Village Attorney provides legal service and advice to the Village staff, Village Board and Village Commissions,
Committees and Boards on a variety of legal matters pertaining to Village operations. The Village Attorney attends
Village Board meetings, Plan Commission and Zoning Board of Appeals public hearings, and is available for staff
conferences as needed. The Village Attorney receives a monthly retainer for these services. Additional funds are
budgeted for legal costs incurred by specific research, ordinance preparation, annexation agreements, contracts
and litigation. Within the Legal Division budget, a Village Prosecutor is retained to represent Village interests in
court.
Village of Buffalo Grove 79 2013 Adopted Budget
Department Structure
Village Manager
Director of Human
Resources Deputy Village Manager
Planning Information
Technology/EMA Building and Zoning
Legal
Village of Buffalo Grove 80 2013 Adopted Budget
2012 Accomplishments
1. Conducted over 25 employee focus group sessions for the purposes of writing a comprehensive strategic
plan. In addition to direct employee communication and problem solving, several integrated staffing
teams performed strength, weakness, opportunity and threat (SWOT) analysis, developed realistic
approaches to meeting stated objectives and assisted in the formulation of key performance indicators.
The strategic plan is a document that will govern decision making for the next five to eight years. The
foundation of this plan is located in Section 4: Executive Overview.
2. Passed a resolution allowing for the authorization of an electric aggregation program. Led a regional
consortium of seven municipalities for the selection of an energy provider, awarded bid and launched the
program for residents and small business owners, resulting in a 28 percent decrease in kilowatt hour
electric rates paid by residents.
3. After issuing an RFP, collecting, compiling and analyzing the results – presented for the Village Board’s
adoption a comprehensive refuse and recycling contract, with a five-year fixed rate structure and a refuse
cart program.
4. Developed and presented bond ratings reviews to Moody’s Investor Services and Standard & Poor’s,
earning affirmed AAA and Aaa bond ratings for existing debt, as well as AAA and Aaa ratings for Series
2012 debt.
5. Earned the Distinguished Budget Presentation Award from the Government Finance Officers Association,
the first ever for the Village.
6. Prepared initial development project analysis and evaluated financial projections for presentation of the
proposed Downtown Buffalo Grove project to the Village Board.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non -core.
Foster an innovative culture of collaboration through the establishment of a Village -wide
communication plan.
Review methods for diversification of the Village’s revenue sources.
Implement new business retention and expansion programming.
Create funding strategy for all capital reserve programming.
Village of Buffalo Grove 81 2013 Adopted Budget
2013 Staffing Summary
For 2013, there will be no programmed staffing changes in this department. However, the positions of Director of
Human Resources and Part-Time Secretary have been moved to a separate table within the Human Resources
section of this document.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Administrative Intern 0 0 0 0 0 0
Assistant to the Village Manager 0 1 1 0 1 0
Associate Planner 0 1 0 1 0 1
Deputy Village Manager 1 0 1 0 1 0
Director of Human Resources 1 0 1 0 0 0
Emergency Response Coordinator 0 1 0 1 0 1
Village Manager 1 0 1 0 1 0
Village Planner 1 0 1 0 1 0
Secretary 1 1 1 1 1 0
Total 5 4 6 3 5 2
Full & Part-Time Total 9 9 7
*Human Resources Director and PT Secretary positions reflected in separate Human Resources table effective
January 1, 2013.
Village of Buffalo Grove 82 2013 Adopted Budget
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Legislative
Budget Summary
Legislative
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
33,900
33,000
33,000
Personal Benefits
30,728
31,250
31,500
Operating Expenses
6,277
7,275
7,350
Commissions &
Committees
24,535
20,549
28,050
Capital Equipment
6,086 -
-
All Other Expenses
24,934
29,450
33,550
Total
126,460
121,524
133,450
Village of Buffalo Grove 83 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 100 ‐ General Fund
Expenditures
Department: 10 ‐ Legislative
10 ‐ Salaries
500.25 Elected Officials 32,600 33,900 33,000 33,000 33,000
10 ‐ Salaries 32,600 33,900 33,000 33,000 33,000
Percent Change 2013 vs. 2012 Budget 0.00%
15 ‐ Taxes and Benefits
505.10 Professional Training 600 118 500 250 500
505.15 Dues & Memberships 32,414 30,610 37,650 31,000 31,000
15 ‐ Taxes and Benefits 33,014 30,728 38,150 31,250 31,500
Percent Change 2013 vs. 2012 Budget ‐17.43%
25 ‐ Operating Expenses
510.02 Telephone 460 (1,096) 100 ‐ ‐
510.04 Travel 9 7 100 25 100
510.08 Reception & Community Affairs 3,989 7,402 7,300 7,250 7,250
510.14 Subscriptions & Publications 250 15 100 ‐ ‐
510.40 Supplies ‐ Office 102 (51) 150 ‐ ‐
25 ‐ Operating Expenses 4,810 6,277 7,750 7,275 7,350
Percent Change 2013 vs. 2012 Budget ‐5.16%
35 ‐ Other Services
525.05 Blood Commission 72 13 100 ‐ ‐
525.20 Fireworks for the Fourth 20,000 20,000 20,000 20,000 20,000
525.25 Plan Commission ‐ ‐ 100 ‐ 100
525.30 Residents with Disabilities 1,472 1,707 800 500 800
525.35 Arts Commission 1,706 4,336 7,000 3,300 5,000
525.40 Zoning Board of Appeals ‐ ‐ 50 ‐ 50
525.45 Village Board 784 2,555 1,700 1,200 1,500
525.50 Symphonic Band 7,634 3,838 ‐ ‐ ‐
525.55 Farmer's Market ‐ (7,610) 300 (4,451) 500
525.95 Other Boards/Commissions (3,602) (304) 100 ‐ 100
35 ‐ Other Services 28,066 24,535 30,150 20,549 28,050
Percent Change 2013 vs. 2012 Budget ‐6.97%
50 ‐ Other Expenses
580.05 All Other Expenses 31,315 286 500 ‐ 500
580.10 Consultant Fees 4,139 1,487 7,000 7,000 6,600
580.45 Cable Television Programming 21,999 18,856 26,000 20,000 24,000
580.50 Senior Taxi Program 3,250 4,305 2,300 2,450 2,450
50 ‐ Other Expenses 60,703 24,934 35,800 29,450 33,550
Percent Change 2013 vs. 2012 Budget ‐6.28%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ 6,086 ‐ ‐ ‐
55 ‐ Capital Outlay ‐ 6,086 ‐ ‐ ‐
Percent Change 2013 vs. 2012 Budget 0.00%
Department Total: 10 ‐ Legislative 159,193 126,460 144,850 121,524 133,450
Percent Change 2013 vs. 2012 Budget ‐7.87%
Village of Buffalo Grove 84 2013 Adopted Budget
Office of the Village Manager
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
610,257
631,197
647,400
Personal Benefits
75,497
73,184
95,250
Operating Expenses
48,044
52,650
53,750
Contractual Services
1,600
800
800
Repairs and Maintenance
1,361 -
500
Capital Equipment
1,971 -
-
All Other Expenses
10,252
1,800
1,800
Total
748,982
759,631
799,500
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Office of the Village Manager
Village of Buffalo Grove 85 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 15 ‐ Office of the Village Manager
10 ‐ Salaries
500.05 Full Time 457,901 476,740 569,700 536,000 559,000
500.10 Part Time 91,209 129,918 85,223 93,597 87,000
500.35 Overtime 700 1,999 ‐ ‐ ‐
500.40 Longevity 2,600 1,600 2,000 1,600 1,400
10 ‐ Salaries 552,410 610,257 656,923 631,197 647,400
Percent Change 2013 vs. 2012 Budget ‐1.45%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 38,710 58,941 60,500 60,500 85,000
505.10 Professional Training 464 3,517 4,500 4,500 4,500
505.15 Dues & Memberships 6,197 5,984 5,750 5,750 5,750
505.45 ICMA Deferred Compensation 10,184 7,055 3,558 2,434 ‐
15 ‐ Taxes and Benefits 55,555 75,497 74,308 73,184 95,250
Percent Change 2013 vs. 2012 Budget 28.18%
25 ‐ Operating Expenses
510.02 Telephone 3,543 2,795 3,000 3,000 3,000
510.03 Postage 68 ‐ ‐ ‐ ‐
510.04 Travel 302 479 800 1,400 800
510.06 Per Diem Allowance ‐ ‐ 800 300 800
510.08 Reception & Community Affairs 618 1,218 1,300 600 1,300
510.10 Maintenance Contracts 6,499 8,291 9,600 9,600 9,600
510.14 Subscriptions & Publications 124 1,459 1,775 1,000 1,775
510.16 Printing 536 4,015 1,250 250 1,250
510.18 Village Newsletter 28,477 27,133 33,000 34,000 33,000
510.40 Supplies ‐ Office 4,343 2,654 2,500 2,500 2,225
25 ‐ Operating Expenses 44,510 48,044 54,025 52,650 53,750
Percent Change 2013 vs. 2012 Budget ‐0.51%
30 ‐ Contractual Services
515.10 Unemployment Insurance 1,600 1,600 800 800 800
30 ‐ Contractual Services 1,600 1,600 800 800 800
Percent Change 2013 vs. 2012 Budget 0.00%
40 ‐ Repairs and Maintenance
550.05 Department Equipment ‐ 1,361 500 ‐ 500
40 ‐ Repairs and Maintenance ‐ 1,361 500 ‐ 500
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 4,924 10,252 1,800 1,800 1,800
50 ‐ Other Expenses 4,924 10,252 1,800 1,800 1,800
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 1,927 1,971 ‐ ‐ ‐
55 ‐ Capital Outlay 1,927 1,971 ‐ ‐ ‐
Percent Change 2013 vs. 2012 Budget 0.00%
Department Total: 15 ‐ Office of the Village Ma 660,926 748,982 788,356 759,631 799,500
Percent Change 2013 vs. 2012 Budget 1.41%
Village of Buffalo Grove 86 2013 Adopted Budget
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Legal Services
Legal
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Legal Services
278,583
273,175
289,650
Total
278,583
273,175
289,650
Village of Buffalo Grove 87 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 20 ‐ Legal
30 ‐ Contractual Services
520.05 Retainer Fee 50,000 50,000 50,000 50,000 50,000
520.10 Prosecutor Fee 70,120 77,370 68,000 57,000 68,000
520.15 Attorney's Fees 128,023 133,163 106,700 151,563 152,000
520.20 Recording Fees 180 254 500 132 200
520.25 Legal Notices 5,397 4,317 5,000 8,360 8,400
520.30 Litigation Reserve 6,904 9,370 6,750 4,110 4,200
520.35 Messenger Fees 473 195 700 350 350
520.40 Special Counsel 10,944 1,083 2,000 1,000 1,000
520.45 Legal Reimburseables 2,086 2,831 2,500 660 5,500
30 ‐ Contractual Services 274,127 278,583 242,150 273,175 289,650
Percent Change 2013 vs. 2012 Budget 19.62%
Department Total: 20 ‐ Legal 274,127 278,583 242,150 273,175 289,650
Percent Change 2013 vs. 2012 Budget 19.62%
Village of Buffalo Grove 88 2013 Adopted Budget
Information Technology
Emergency Management Agency
Information Technology
Information Technology provides management, review and oversight of all
Village Department’s information system needs via the following activities:
1) providing intra-departmental computer and telephone support for
network technologies and individual computers and telephones; 2) planning, evaluating and maintaining the
Village’s core technologies including all hardware, software and network choices and acquisitions; 3) project
planning and management to ensure that all technologies are compatible, state-of-the-art and effectively
deployed; and 4) guaranteeing the integrity and security of the overall system and its data, including all local and
wide area networks, from internal and external conditions.
Emergency Management Agency (EMA)
The Emergency Management Agency (EMA) oversees a comprehensive program which seeks to mitigate the
effects of various hazards, prepare for measures which will preserve life and minimize damage, respond during
emergencies and provide assistance and establish a recovery system to return the community to a normal status.
The EMA Division carries out these tasks and conducts its initiatives utilizing a committed team of volunteers,
Village staff, and federal, state or local sources available.
Department Structure
Village Manager
Director of
Information
Technology & EMA
IT Staff
Emergency
Management
Agency
Village of Buffalo Grove 89 2013 Adopted Budget
2012 Accomplishments - IT
1. New accounting software: Working with the Finance Department, the IT Department configured several new
servers and assisted with the data migration from a legacy system to a new state-of-the-art accounting
platform. This new software is empowering senior management the ability to make smarter financial business
decisions.
2. CAD Upgrade at Northwest Central Dispatch. IT worked with the Police and Fire Departments to upgrade
computers and additional communication equipment to allow for connectivity to the new CAD program.
3. Improved multi-media capabilities in conference rooms: The IT Department worked with Police, Fire, Public
Works and members of Village Hall staff to enable multi-media capabilities in the major conference rooms.
This allows staff and guests the ability to share information from their laptops or smart devices via
permanently mounted projectors.
4. Replace cell phone and land lines for improved reliability and cost savings. In 2012 staff cell phones were
migrated from Nextel to Sprint. This migration provided for a more reliable cellular infrastructure. These two
projects combined to save the Village over $18,000 in telephone charges compared to 2011.
5. Implement document management solution. Laserfiche was selected as a village wide document management
solution. This data repository allows for documents to be scanned into a centralized system and is available
for staff to easily search and retrieve documents.
6. Disaster recovery site. To reduce risk and provide additional redundancy, the IT Department has improved its
disaster recovery site. This site currently houses a subset of the Villages’ servers and a series of back-up
servers.
2012 Accomplishments - EMA
1. Updated Standard Operating Procedures manual. With the deployment of the new MobileComm in 2011,
most SOP's were re-written to reflect the new asset.
2. Recruit and train new members - In 2012 six new members were added to the EMA committee. The
Emergency Management Agency worked with the Fire Department to identify and recruit personnel that were
knowledgeable and skilled as CERT members and were able to assist in Emergency Management.
3. Train additional Duty Officers. In an effort to ensure the continuity of the agency, several members of the
group were trained in a leadership capacity. This training allows for additional members to be knowledgeable
in Incident Command to assist the first responders.
Village of Buffalo Grove 90 2013 Adopted Budget
2013 Goals - Information Technology/Emergency Management Agency
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non-core.
A technology platform is implemented that reflects the input and supports the needs of the users.
No goals have been identified for this department with this Strategic Priority.
No goals have been identified for this department with this Strategic Priority.
No goals have been identified for this department with this Strategic Priority.
2013 Staffing Summary
Information Technology Department/Emergency Management Agency – For 2013, there will be no programmed
staffing changes in this department.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Director of Information Technology/EMA Coordinator 1 0 1 0 1 0
Information Technology Analyst 1 0 1 0 1 0
Information Technology Assistant 1 0 1 0 1 0
Programmer 0 1 0 1 0 1
Total 3 1 3 1 3 1
Full & Part-Time Total 4 4 4
*Independent contractor assigned to the IT Department is not reflected in this staffing table.
Village of Buffalo Grove 91 2013 Adopted Budget
Budget Summary
Information Technology
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
344,629
357,792
361,863
Personal Benefits
74,987
80,368
82,660
Operating Expenses
219,602
199,065
254,325
Contractual Services
960
480
480
Repairs and Maintenance
-
500
480
Capital Equipment
233,843
101,400
93,400
All Other Expenses
5,148
600
600
Total
879,169
740,205
793,808
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Information Technology
Village of Buffalo Grove 92 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 25 ‐ Information Technology
10 ‐ Salaries
500.05 Full Time 287,057 288,613 290,072 290,000 296,163
500.10 Part Time 59,083 53,561 65,920 60,000 63,700
500.35 Overtime 285 655 ‐ ‐ ‐
500.40 Longevity 1,800 1,800 1,800 1,800 2,000
10 ‐ Salaries 348,225 344,629 357,792 351,800 361,863
Percent Change 2013 vs. 2012 Budget 1.14%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 59,572 68,122 67,843 67,000 71,235
505.10 Professional Training 716 3,585 10,850 7,000 11,200
505.15 Dues & Memberships 75 175 225 200 225
505.45 ICMA Deferred Compensation 4,327 3,105 1,450 1,450 ‐
15 ‐ Taxes and Benefits 64,690 74,987 80,368 75,650 82,660
Percent Change 2013 vs. 2012 Budget 2.85%
25 ‐ Operating Expenses
510.02 Telephone 12,742 13,307 14,040 21,000 23,000
510.04 Travel 676 1,368 200 150 200
510.06 Per Diem Allowance 6 190 125 100 125
510.08 Reception & Community Affairs ‐ ‐ 150 100 150
510.10 Maintenance Contracts 54,310 56,180 43,700 43,000 45,600
510.14 Subscriptions & Publications ‐ ‐ 350 ‐ ‐
510.20 Computer Services 87,716 147,950 140,000 169,000 185,000
510.40 Supplies ‐ Office 506 607 500 300 250
25 ‐ Operating Expenses 155,956 219,602 199,065 233,650 254,325
Percent Change 2013 vs. 2012 Budget 27.76%
30 ‐ Contractual Services
515 Insurance ‐ ‐ ‐ ‐ ‐
515.10 Unemployment Insurance 960 960 480 480 480
30 ‐ Contractual Services 960 960 480 480 480
Percent Change 2013 vs. 2012 Budget 0.00%
40 ‐ Repairs and Maintenance
550.05 Department Equipment ‐ ‐ 500 400 480
40 ‐ Repairs and Maintenance ‐ ‐ 500 400 480
Percent Change 2013 vs. 2012 Budget ‐4.00%
50 ‐ Other Expenses
580.05 All Other Expenses 194 5,148 600 500 600
50 ‐ Other Expenses 194 5,148 600 500 600
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 43,706 42,973 71,400 70,000 73,400
555.40 Reserve for Technology 726 190,870 30,000 ‐ 20,000
55 ‐ Capital Outlay 44,432 233,843 101,400 70,000 93,400
Percent Change 2013 vs. 2012 Budget ‐7.89%
Department Total: 25 ‐ Information Technolog 614,457 879,169 740,205 732,480 793,808
Percent Change 2013 vs. 2012 Budget 7.24%
Village of Buffalo Grove 93 2013 Adopted Budget
Emergency Management Agency
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
16,983
22,000
22,880
Personal Benefits
2,504
2,700
3,200
Operating Expenses
8,191
17,025
16,400
Repairs & Maintenance
8,979
2,000
2,200
Capital Equipment
14,236
17,000
28,200
Commodities
-
400
500
All Other Expenses
271
500
300
Total
51,164
61,625
73,680
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Emergency Management Agency
Village of Buffalo Grove 94 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 65 ‐ Emergency Management Agency
10 ‐ Salaries
500.05 Full Time 25,504 ‐ ‐ ‐ ‐
500.10 Part Time 22,327 16,983 22,440 22,000 22,880
10 ‐ Salaries 47,831 16,983 22,440 22,000 22,880
Percent Change 2013 vs. 2012 Budget 1.96%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 5,833 1,514 ‐ ‐ ‐
505.10 Professional Training ‐ ‐ 1,400 1,200 1,400
505.15 Dues & Memberships 65 30 300 300 300
505.20 Clothing Allowance 477 960 1,500 1,200 1,500
15 ‐ Taxes and Benefits 6,375 2,504 3,200 2,700 3,200
Percent Change 2013 vs. 2012 Budget 0.00%
25 ‐ Operating Expenses
510.02 Telephone 2,920 2,607 6,100 5,100 6,100
510.04 Travel ‐ ‐ 500 500 500
510.06 Per Diem Allowance ‐ ‐ 400 300 400
510.08 Reception & Community Affairs 33 ‐ 150 100 150
510.10 Maintenance Contracts 4,425 4,425 6,000 8,000 6,000
510.14 Subscriptions & Publications ‐ ‐ 50 25 50
510.20 Computer Services 3,480 99 ‐ ‐ ‐
510.40 Supplies ‐ Office 46 71 3,400 3,000 3,200
510.55 Operating Equip ‐ Department ‐ 989 ‐ ‐ ‐
25 ‐ Operating Expenses 10,904 8,191 16,600 17,025 16,400
Percent Change 2013 vs. 2012 Budget ‐1.20%
40 ‐ Repairs and Maintenance
550.05 Department Equipment 1,177 8,979 2,200 2,000 2,200
40 ‐ Repairs and Maintenance 1,177 8,979 2,200 2,000 2,200
Percent Change 2013 vs. 2012 Budget 0.00%
45 ‐ Commodities
530.50 Small Equipment Tools &
Hardware
‐ ‐ 500 400 500
45 ‐ Commodities ‐ ‐ 500 400 500
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 96 271 300 500 300
50 ‐ Other Expenses 96 271 300 500 300
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 11,849 14,236 18,200 17,000 3,000
555.30 Reserve for Capital Replacement ‐ ‐ 20,000 ‐ 10,000
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 15,200
55 ‐ Capital Outlay 11,849 14,236 38,200 17,000 28,200
Percent Change 2013 vs. 2012 Budget ‐26.18%
Department Total: 65 ‐ Emergency Manageme 78,232 51,164 83,440 61,625 73,680
Percent Change 2013 vs. 2012 Budget ‐11.70%
Village of Buffalo Grove 95 2013 Adopted Budget
Finance
The Department of Finance and General Services is established to provide
the Village with a wide range of financial, analytical, and administrative
tasks in a broad staff support environment. Various programs have been
established to account for all Village financial transactions, the general
underlying procedures for which are articulated in the Village’s
Investment Policy and Procedures and affirmed as part of the Village’s
annual audit process and the preparation of the Comprehensive Annual
Financial Report.
1. Payroll and human resource support to include 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
Department Structure
Village Manager
Director of
Finance/Treasurer
Deputy Village Clerk Assistant Director of
Finance
Utility Billing Acccounts Payable Payroll Purchasing
Village of Buffalo Grove 96 2013 Adopted Budget
2012 Accomplishments
1. Successfully implemented new financial software for core financials, utility billing, budgeting,
accounts payable, and payroll. Training was conducted for all users of the various modules. Worked
closely with Information Technology to ensure infrastructure support. Increased the scope of the
project to include LaserFishe technology and the police and fire scheduling software.
2. Prepared a twenty-year pro-forma water fund study that became the basis for a series of water rate
recommendations. On July 9th, an ordinance was approved increasing the water rate in order to
adequately address not only operating expenses but provide a mechanism to fund capital
improvements and build reserves.
3. Issued $6 million in general obligation debt in response to an evaluation of current pavement
standards. As part of the process, Moody’s and Standard & Poor’s rated this issue, and existing debt,
as AAA and Aaa respectively. The rating led to true interest cost of 2.25% and an 18 year
amortization.
4. Worked to secure a $6 million line of credit to be used to offset cost related to replacing all of the
Village’s Ash Trees.
5. Redeployed a public works employee to Finance to become the Village’s first Purchasing Manager. In
December 2012, a new purchase policy will be presented to the Village Board for approval. The first
step in the transition will be to review all copier/printer contracts and consolidate all office supply
purchasing.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non-core.
Participate in the establishment of the Village-wide Comprehensive Training Program.
Review methods for diversification of the Village’s revenue sources.
No goals have been identified for this department with this Strategic Priority.
Create funding strategy for all capital reserve programming.
Village of Buffalo Grove 97 2013 Adopted Budget
2013 Staffing Summary
For 2013, the Finance Department budget reflects an increase of 1 full-time position (Purchasing Manager). In mid-
2012, staff was authorized to create and fill this new position. As a result, centralized purchasing is currently being
phased in existing vendor relationships and purchasing practices are under review.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Assistant Finance Director 1 0 1 0 1 0
Director of Finance/Treasurer 1 0 1 0 1 0
Payroll Clerk III 1 0 1 0 1 0
Purchasing Manager 0 0 0 0 1 0
Clerk III 2 0 4 0 3 0
Clerk II 2 2 1 1 1 1
Total 7 2 7 1 8 1
Full & Part-Time Total 9 8 9
Village of Buffalo Grove 98 2013 Adopted Budget
Budget Summary
Finance and General Services
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
555,239
613,298
685,163
Personal Benefits
100,841
133,374
148,587
Operating Expenses
196,046
155,396
157,544
Contractual Services
1,920
960
960
Committees &
Commissions
34,222
44,000
42,000
Repairs and Maintenance
-
1,500
2,000
Capital Equipment
2,238 -
-
All Other Expenses
31,649
32,000
32,000
Total
922,155
980,528
1,068,254
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Finance & General Services
Village of Buffalo Grove 99 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 30 ‐ Finance
10 ‐ Salaries
500.05 Full Time 482,697 491,009 546,883 557,630 630,305
500.10 Part Time 57,432 49,648 36,960 38,268 36,058
500.25 Elected Officials 6,000 6,000 6,000 6,000 6,000
500.35 Overtime 4,270 4,582 4,500 7,000 8,000
500.40 Longevity 5,000 4,000 4,400 4,400 4,800
10 ‐ Salaries 555,399 555,239 598,743 613,298 685,163
Percent Change 2013 vs. 2012 Budget 14.43%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 83,793 95,905 127,584 127,584 143,602
505.10 Professional Training 1,200 571 2,280 2,800 3,785
505.15 Dues & Memberships 1,160 965 1,150 1,150 1,200
505.45 ICMA Deferred Compensation 5,042 3,400 1,724 1,840 ‐
505.50 Employee Recognition ‐ ‐ ‐ ‐ ‐
15 ‐ Taxes and Benefits 91,195 100,841 132,738 133,374 148,587
Percent Change 2013 vs. 2012 Budget 11.94%
25 ‐ Operating Expenses
510.02 Telephone 12,682 9,326 10,000 10,000 10,000
510.03 Postage 67,743 70,855 70,575 69,370 71,798
510.04 Travel 186 598 1,460 1,100 1,500
510.06 Per Diem Allowance 110 91 270 100 225
510.08 Reception & Community Affairs 617 417 630 600 600
510.10 Maintenance Contracts 32,424 44,303 5,595 5,500 5,595
510.12 Equipment Rental 2,619 2,437 3,276 3,276 3,276
510.14 Subscriptions & Publications 354 55 150 150 150
510.16 Printing 11,354 14,013 11,000 13,000 11,000
510.28 Audit Fees 36,300 39,300 39,300 39,300 40,400
510.40 Supplies ‐ Office 14,257 14,651 13,000 13,000 13,000
25 ‐ Operating Expenses 178,646 196,046 155,256 155,396 157,544
Percent Change 2013 vs. 2012 Budget 1.47%
30 ‐ Contractual Services
515.10 Unemployment Insurance 2,240 1,920 960 960 960
30 ‐ Contractual Services 2,240 1,920 960 960 960
Percent Change 2013 vs. 2012 Budget 0.00%
35 ‐ Other Services
525.10 Buffalo Grove Days 34,803 34,222 39,000 44,000 42,000
35 ‐ Other Services 34,803 34,222 39,000 44,000 42,000
Percent Change 2013 vs. 2012 Budget 7.69%
40 ‐ Repairs and Maintenance
550.05 Department Equipment ‐ ‐ 2,000 1,500 2,000
40 ‐ Repairs and Maintenance ‐ ‐ 2,000 1,500 2,000
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 722 833 1,199 1,000 1,000
580.10 Consultant Fees 31,694 30,816 33,342 31,000 31,000
Village of Buffalo Grove 100 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
50 ‐ Other Expenses 32,416 31,649 34,541 32,000 32,000
Percent Change 2013 vs. 2012 Budget ‐7.36%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 307 2,238 ‐ ‐ ‐
555.40 Reserve for Technology ‐ ‐ ‐ ‐ ‐
55 ‐ Capital Outlay 307 2,238 ‐ ‐ ‐
Percent Change 2013 vs. 2012 Budget 0.00%
Department Total: 30 ‐ Finance 895,006 922,155 963,238 980,528 1,068,254
Percent Change 2013 vs. 2012 Budget 10.90%
Village of Buffalo Grove 101 2013 Adopted Budget
Human Resources
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.
Department Structure
Village Manager
Deputy Village
Manager Human Resources
Risk Management Employee Benefits
and Compensation
Labor/Employee
Relations
Village of Buffalo Grove 102 2013 Adopted Budget
2012 Accomplishments
1. Both the Village’s core and optional employees’ benefits programs were completely revamped in 2012,
allowing staff to offer new programs that were not previously available.
2. The Above and Beyond the Call of Duty (ABCD) employee recognition system was elevated in status by
award presentations occurring at Village Board Meetings.
3. The successful completion of a full evaluation cycle, including a self-evaluation component, was
accomplished for a beta group which consisted of approximately 70% of all year-round non-represented
employees.
4. Benefits summaries and related benefits documents are available in electronic format to all employees via
Village systems.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non -core.
Focus attention on the Village workforce in the areas of leadership development and personal growth
and balance via the Village Employee Health and Wellness Committee.
No goals have been identified for this department with this Strategic Priority.
No goals have been identified for this department with this Strategic Priority.
No goals have been identified for this department with this Strategic Priority.
Village of Buffalo Grove 103 2013 Adopted Budget
2013 Staffing Summary
For 2013, there will be no programmed staffing changes in this department. However, beginning in 2013 both the
Director of Human Resources and Part-Time Secretary, which will now appear in their own position table rather
than in the Office of the Village Manager table.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Director of Human Resources 0 0 0 0 1 0
Secretary 0 0 0 0 0 1
Total 0 0 0 0 1 1
Full & Part-Time Total 0 0 2
*Human Resources Director and PT Secretary positions reflected in separate Human Resources table effective
January 1, 2013.
Village of Buffalo Grove 104 2013 Adopted Budget
Budget Summary
Human Resources
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
118,366
121,247
123,000
Personal Benefits
72,620
102,856
87,774
Operating Expenses
6,052
7,372
7,050
Contractual Services
455,782
433,441
525,160
Committees &
Commissions
24,272
16,500
16,500
Capital Equipment
681
1,150
1,150
All Other Expenses
290,592
283,337
286,500
Total
968,365
965,903
1,047,134
0
200000
400000
600000
800000
1000000
1200000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Human Resources
Village of Buffalo Grove 105 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 35 ‐ Human Resources
10 ‐ Salaries
500.05 Full Time 115,880 117,766 120,030 120,647 122,400
500.40 Longevity 600 600 600 600 600
10 ‐ Salaries 116,480 118,366 120,630 121,247 123,000
Percent Change 2013 vs. 2012 Budget 1.96%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 46,211 46,310 54,482 54,500 57,379
505.10 Professional Training 2,247 904 6,035 7,899 8,000
505.15 Dues & Memberships 885 715 895 900 895
505.40 Tuition Reimbursement 27,425 15,804 30,000 30,000 15,000
505.45 ICMA Deferred Compensation 4,540 3,059 1,557 1,557 ‐
505.50 Employee Recognition 4,489 5,828 4,500 8,000 6,500
15 ‐ Taxes and Benefits 85,797 72,620 97,469 102,856 87,774
Percent Change 2013 vs. 2012 Budget ‐9.95%
25 ‐ Operating Expenses
510.02 Telephone 857 671 800 840 800
510.04 Travel 760 1,028 715 1,042 1,100
510.06 Per Diem Allowance 150 200 200 200 200
510.14 Subscriptions & Publications 116 1,047 5,150 1,650 1,650
510.22 Recruitment Charges 1,517 1,699 2,000 2,650 2,000
510.24 CDL Testing 2,120 1,220 1,000 870 1,000
510.40 Supplies ‐ Office 56 187 300 120 300
25 ‐ Operating Expenses 5,576 6,052 10,165 7,372 7,050
Percent Change 2013 vs. 2012 Budget ‐30.64%
30 ‐ Contractual Services
515.05 IRMA Premium 306,483 429,034 375,425 375,425 425,000
515.10 Unemployment Insurance 320 ‐ 160 160 160
520 Legal Services ‐ ‐ ‐ ‐ ‐
520.40 Special Counsel 27,701 26,748 40,000 57,856 100,000
30 ‐ Contractual Services 334,504 455,782 415,585 433,441 525,160
Percent Change 2013 vs. 2012 Budget 26.37%
35 ‐ Other Services
525.15 Fire and Police Commission 8,013 24,272 16,500 16,500 16,500
35 ‐ Other Services 8,013 24,272 16,500 16,500 16,500
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 191 57 1,000 1,437 1,500
580.65 IRMA Deductible ‐ Worker's Comp 176,934 189,686 145,000 152,000 155,000
580.66 IRMA Deductible ‐ Non Wrkr's
Cmp
110,189 100,849 91,000 129,900 130,000
50 ‐ Other Expenses 287,314 290,592 237,000 283,337 286,500
Percent Change 2013 vs. 2012 Budget 20.89%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 1,607 681 1,000 1,000 1,000
555.40 Reserve for Technology ‐ ‐ ‐ 150 150
Village of Buffalo Grove 106 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
55 ‐ Capital Outlay 1,607 681 1,000 1,150 1,150
Percent Change 2013 vs. 2012 Budget 15.00%
Department Total: 35 ‐ Human Resources 839,291 968,365 898,349 965,903 1,047,134
Percent Change 2013 vs. 2012 Budget 16.56%
Village of Buffalo Grove 107 2013 Adopted Budget
Fire
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 66 members operating out of three firehouses, an
administrative wing and Village Hall. In 2010 The Fire Department
responded to 4,742 calls for service of which 2,955 were EMS and 1,787
were fire and rescue related. This equates to a 62 percent EMS / 38
percent fire split. The Department handled eight MABAS (Mutual Aid
Box Alarm System) box alarms and nine “Code 4’s,” or confirmed fires.
The Department continued its focus on public education, conducting an open house, participating in Buffalo Grove
Days and conducting a Citizen’s Fire Academy. 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.
A series of retirements that began in 2010 continues through 2013. This provides opportunities for new personnel,
promotions and for professional growth. The level of experience has decreased because of the influx of new
personnel and changing roles. This will place a larger emphasis in the coming years on training.
Village of Buffalo Grove 108 2013 Adopted Budget
Village
Manager
Fire Chief
Deputy Fire
Chief
Deputy Fire
Marshall
Fire
Inspectors
Battalion
Chief Training
Battalion
Chief EMS
Battalion
Chief Red
Shift
Three
Lieutenants
14 FF/PM
Battalion
Chief Black
Shift
Three
Lieutenants
14 FF/PM
Battalion
Chief Gold
Shift
Three
Lieutenants
14 FF/PM
Department Structure
Village of Buffalo Grove 109 2013 Adopted Budget
2012 Accomplishments
1. Fire was able to not only meet the goal of having a response time of 8 minutes or less 90 percent of the
time, but exceeded that goal by a minute.
2. The Fire Department averages 18 hours of training per person per month. At the 9 month point of the
year employees are averaging 23 hours per person. That is 28 percent better than expected and meets
the goal for 2013 a year ahead of time.
3. The Standard Operating Procedures manual became a larger project than anticipated and with the hiring
of nine new personnel this project is a priority. The changes that are being made will result in the
empowerment of a vision and success for personnel.
4. The CAD system at Northwest Central dispatch has delayed the implementation of the new radio system.
Staff has implemented a new time keeping software program that will streamline process for scheduling
as well as provide better and more accurate statistical data.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non -core.
Participate in the establishment of the Village-wide Comprehensive Training Program.
Review and revise departmental fee and fine structure.
No goals have been identified for this department with this Strategic Priority.
Review departmental fleet, facilities and equipment to determine need and future replacement
necessity.
Village of Buffalo Grove 110 2013 Adopted Budget
2013 Staffing Summary
Currently, this department is going through reorganization. Due to a Voluntary Separation Incentive program, 1
Deputy Chief and 2 Firefighter/Paramedics will have retired from the Village by the end of 2012. The position of
Deputy Chief is being eliminated and 3 vacant Firefighter/Paramedic positions will not be filled in 2013.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Battalion Chief 5 0 5 0 5 0
Deputy Fire Chief 2 0 2 0 1 0
Deputy Fire Marshall 1 0 1 0 1 0
Fire Chief 1 0 1 0 1 0
Fire Inspector* 1 0 1 0 1 0
Fire Inspector/Public Education Officer 1 0 0 1 0 1
Fire Lieutenant 9 0 9 0 9 0
Firefighter/Paramedic 45 0 45 0 45 0
Secretary 1 0 1 0 1 0
Clerk III 1 0 0 0 0 0
Total 67 0 65 1 64 1
Full & Part-Time Total 67 66 65
*Additionally, two full time Building Inspectors serve as part-time fire inspectors.
Village of Buffalo Grove 111 2013 Adopted Budget
Budget Summary
Fire Services
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
6,208,587
6,037,370
5,886,663
Personal Benefits
1,206,089
1,215,928
1,335,401
Operating Expenses
246,165
334,923
375,135
Contractual Services
20,800
10,400
12,400
Repairs & Maintenance
31,621
46,000
95,666
Commodities
8,955
19,598
25,477
Capital Equipment
244
1,400
95,789
All Other Expenses
45,464
51,702
45,793
Total
7,767,925
7,717,321
7,872,324
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Fire Services
Village of Buffalo Grove 112 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 40 ‐ Fire
10 ‐ Salaries
500.05 Full Time 383,986 389,597 248,900 250,970 258,900
500.10 Part Time ‐ 7,466 26,000 24,000 28,000
500.20 Sworn 5,454,390 5,256,991 5,264,972 5,341,000 5,245,363
500.30 Special Duty (1,416) 2,532 ‐ ‐ ‐
500.35 Overtime 156,102 500,001 357,927 378,000 315,000
500.40 Longevity 50,400 52,000 43,400 43,400 39,400
10 ‐ Salaries 6,043,462 6,208,587 5,941,199 6,037,370 5,886,663
Percent Change 2013 vs. 2012 Budget ‐0.92%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 1,043,021 1,122,935 1,091,431 1,090,000 1,224,719
505.10 Professional Training 18,398 19,214 42,345 37,500 39,775
505.15 Dues & Memberships 4,050 2,334 3,260 3,200 8,204
505.20 Clothing Allowance 28,607 26,890 39,142 34,000 30,782
505.35 Safety Equipment 14,859 31,372 50,787 50,000 31,921
505.45 ICMA Deferred Compensation 8,352 3,344 1,228 1,228 ‐
505.50 Employee Recognition ‐ ‐ ‐ ‐ ‐
15 ‐ Taxes and Benefits 1,117,287 1,206,089 1,228,193 1,215,928 1,335,401
Percent Change 2013 vs. 2012 Budget 8.73%
25 ‐ Operating Expenses
510.02 Telephone 23,679 15,893 14,000 14,000 20,730
510.04 Travel 2,246 2,851 5,370 4,100 4,090
510.06 Per Diem Allowance 183 93 2,050 1,000 1,900
510.10 Maintenance Contracts 27,469 21,035 41,634 41,634 59,578
510.12 Equipment Rental 6,120 5,306 5,748 5,700 ‐
510.14 Subscriptions & Publications 1,342 2,500 5,585 4,000 5,898
510.16 Printing 1,390 1,946 3,957 3,900 3,715
510.40 Supplies ‐ Office 7,144 4,454 11,247 11,000 11,212
510.50 Supplies ‐ All Other 23,225 5,325 29,500 29,500 24,394
510.55 Operating Equip ‐ Department 59,488 40,496 76,288 72,000 99,178
510.65 Northwest Central Dispatch 160,870 146,266 148,089 148,089 144,440
25 ‐ Operating Expenses 313,156 246,165 343,468 334,923 375,135
Percent Change 2013 vs. 2012 Budget 9.22%
30 ‐ Contractual Services
515.10 Unemployment Insurance 21,845 20,800 10,400 10,400 12,400
30 ‐ Contractual Services 21,845 20,800 10,400 10,400 12,400
Percent Change 2013 vs. 2012 Budget 19.23%
40 ‐ Repairs and Maintenance
535.20 Buildings & Facilities 2,596 2,401 5,443 2,500 44,650
545.05 Gasoline ‐ ‐ ‐ ‐ ‐
545.10 Diesel Fuel ‐ ‐ ‐ ‐ ‐
545.15 Automotive Parts 983 984 1,500 1,500 1,500
545.35 Body Work 4,619 498 5,000 4,000 5,500
545.40 Contractual Auto Services 12,662 2,408 13,741 10,000 12,151
550.05 Department Equipment 22,591 25,330 33,780 28,000 31,865
40 ‐ Repairs and Maintenance 43,451 31,621 59,464 46,000 95,666
Percent Change 2013 vs. 2012 Budget 60.88%
Village of Buffalo Grove 113 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
45 ‐ Commodities
530.50 Small Equipment Tools &
Hardware
11,230 8,955 19,598 19,598 25,477
45 ‐ Commodities 11,230 8,955 19,598 19,598 25,477
Percent Change 2013 vs. 2012 Budget 30.00%
50 ‐ Other Expenses
580.05 All Other Expenses 3,513 7,127 7,217 7,217 6,028
580.11 Contractual Services 17,823 17,286 24,485 24,485 18,785
580.20 CAFT Site (3,270) 7,682 5,000 5,000 5,000
580.21 NWCH Adminstration Fee 14,589 13,369 15,080 15,000 15,980
50 ‐ Other Expenses 32,655 45,464 51,782 51,702 45,793
Percent Change 2013 vs. 2012 Budget ‐11.57%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 1,000 500 1,085
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 91,704
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 3,000
560.10 Land Improvements ‐ ‐ 1,325 400 ‐
560.30 Buildings & Structures 513 244 1,000 500 ‐
55 ‐ Capital Outlay 513 244 3,325 1,400 95,789
Percent Change 2013 vs. 2012 Budget 2780.87%
Department Total: 40 ‐ Fire 7,583,599 7,767,925 7,657,429 7,717,321 7,872,324
Percent Change 2013 vs. 2012 Budget 2.81%
Village of Buffalo Grove 114 2013 Adopted Budget
Police
The Police Department delivers a variety of local law enforcement
services to the community. The operation is conducted through
the following divisions:
Field Operations Bureau
Patrol Division
Field Operations Support Group
Staff Services Bureau
Crime Prevention
Records
Police services include matters concerning crime, traffic, order
maintenance, ordinance enforcement and emergency assistance. The mission of the Buffalo Grove Police
Department is “As an accredited and innovative leader in law enforcement, it is the mission of the Buffalo Grove
Police Department to provide the highest quality police services by working with our community and sharing our
mutual responsibilities for safety, service and problem resolution. These aims are achieved through a continuous
program of employee development and by maintaining a high standard of commitment, integrity, and dedication
to our profession, colleagues and to all those whom we serve.”
The Buffalo Grove Police Department is divided into two segments. The Field Operations Division is the largest and
most visible component and consists of uniform patrol officers who provide continuous policing to the community
24 hours a day every day of the year. Detectives, youth officers and school resource officers provide specialized
services and investigations that patrol officers cannot accomplish due to the time required to investigate complex
incidents and crimes.
The Staff Services Division provides support to the Field Operations Division by developing the department's
operating budget and making program recommendations which are aligned with department goals. This division is
tasked with account monitoring, records management and maintaining the agency’s technical equipment. In
addition, Staff Services maintains the department’s professional accreditation status and submits applications to
state and federal grant funding programs which enhance the services offered to the community.
Village of Buffalo Grove 115 2013 Adopted Budget
Village
Manager
Chief of Police
Deputy Chief
Field
Operations
Commander
Staff Services
Staff Services
Sergeant
Crime
Prevention
Volunteer
Program
Technical
Services
Planning &
Research
Records
Commander
Patrol Division
Day Watch
(Red Team)
Evening Watch
(White Team)
Night Watch
(Blue Team)
Traffic Unit
Crossing
Guards
Operations/Tra
ining Sergeant
Courts
Commander
F.O.S.G.
Criminal
Investigations
Juvenile
Operations
School
Resource
Evidence and
Property
Department Structure
Village of Buffalo Grove 116 2013 Adopted Budget
2012 Accomplishments
1. Crime Rate: Calls for service data indicate that the department is at or slightly below call volume
and reported incidents for January through July year over year (2011 vs. 2012).
2. Grant Funding Levels: None of existing grants have reached their renewal dates. It is anticipated
that the department will receive grant funding under the DOJ Bulletproof Vest Partnership and
D.A.S. Charitable K-9 Grant for 2013. Due to the limitations of I.D.O.T. grant funding, 2013 DUI
& seat belt enforcement project was not approved.
3. .Enhance Reliability of Mobile Communication: During the second quarter of 2012 the
department successfully deployed new laptops and wireless cellular technology for use by
mobile computers.
4. Automated Crash Reporting: Software has been installed in each police vehicle to accomplish
this goal and the Traffic Unit is successfully utilizing the software.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non -core.
Participate in the establishment of the Village-wide Comprehensive Training Program.
Review and revise departmental fee and fine structure.
No goals have been identified for this department with this Strategic Priority.
Review departmental fleet to determine need and future replacement necessity.
Village of Buffalo Grove 117 2013 Adopted Budget
2013 Staffing Summary
The Police Department is going through reorganization. Due to the Voluntary Separation Incentive program, 1
Sergeant and 4 Police Officers will have retired from the Village by the end of 2012. 2 vacant police officers
positions will not be filled in 2013. Additionally, the 2 Part-Time Technical Services Specialist positions, as well as
the Part-Time Crime Prevention position are being eliminated from the 2013 budget.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Chief of Police 1 0 1 0 1 0
Clerk III 4 0 3 0 3 0
Clerk II 0 2 0 1 0 1
Community Service Officer 3 0 3 0 3 0
Court Supervisor 0 1 0 1 0 1
Crime Prevention/Community Relations 0 1 0 1 0 0
Crossing Guard 0 9 0 9 0 9
Deputy Police Chief 2 0 1 0 1 0
Desk Officer I 0 2 0 2 0 2
Desk Officer II 4 0 3 0 3 0
Evidence Custodian 0 1 0 1 0 1
Patrol Officer 54 0 53 0 53 0
Police Commander 3 0 3 0 3 0
Police Sergeant 11 0 10 0 10 0
Police Social Worker 0 0 0 0 0 0
Records Supervisor 1 0 1 0 1 0
Research and Planning Specialist 0 0 0 0 0 0
Secretary 1 1 1 0 1 0
Technical Services Specialist 0 2 0 2 0 0
Total 84 19 79 17 79 14
Full & Part-Time Total 103 96 93
Village of Buffalo Grove 118 2013 Adopted Budget
Budget Summary
Police Services
Column1 FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
7,327,115
7,294,486
7,120,465
Personal Benefits
1,302,247
1,338,339
1,357,216
Operating Expenses
535,815
513,270
581,559
Contractual Services
26,240
12,640
15,400
Repairs & Maintenance
16,234
16,869
14,849
Capital Equipment
14,786
17,500
71,450
All Other Expenses
67,035
107,095
107,295
Total
9,289,472
9,300,199
9,268,234
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Police Services
Village of Buffalo Grove 119 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 45 ‐ Police
10 ‐ Salaries
500.05 Full Time 731,382 666,375 633,733 632,000 650,111
500.10 Part Time 406,854 374,034 379,813 379,813 257,416
500.20 Sworn 6,049,501 5,960,548 5,912,433 5,887,433 5,821,898
500.30 Special Duty ‐ (36,448) ‐ ‐ ‐
500.35 Overtime 311,922 304,806 338,640 338,640 338,640
500.40 Longevity 53,200 57,800 57,600 56,600 52,400
10 ‐ Salaries 7,552,859 7,327,115 7,322,219 7,294,486 7,120,465
Percent Change 2013 vs. 2012 Budget ‐2.76%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 1,108,910 1,188,874 1,236,300 1,236,300 1,259,940
505.10 Professional Training 32,266 28,905 34,450 34,450 33,250
505.15 Dues & Memberships 2,255 2,097 2,000 2,000 2,000
505.20 Clothing Allowance 33,160 33,089 32,775 32,225 31,750
505.25 Uniform Maintenance 30,032 41,648 28,032 28,000 26,976
505.30 Recruit Uniforms 1,765 1,930 3,800 3,798 3,300
505.45 ICMA Deferred Compensation 11,251 5,704 1,851 1,566 ‐
15 ‐ Taxes and Benefits 1,219,639 1,302,247 1,339,208 1,338,339 1,357,216
Percent Change 2013 vs. 2012 Budget 1.34%
25 ‐ Operating Expenses
510.02 Telephone 29,242 36,865 34,360 33,360 36,140
510.04 Travel 1,208 724 2,640 2,000 2,225
510.06 Per Diem Allowance 1,216 1,130 1,500 1,500 1,500
510.10 Maintenance Contracts ‐ 40,000 ‐ ‐ 43,260
510.14 Subscriptions & Publications 950 1,069 1,000 1,000 900
510.16 Printing 9,236 7,212 9,850 8,850 9,775
510.22 Recruitment Charges 872 1,179 1,500 1,500 1,500
510.26 Physical Fitness Equipment 405 ‐ 400 400 400
510.30 Safety Equipment ‐ Patrol 3,173 3,442 3,195 3,195 6,175
510.32 Safety Equipment ‐ FOSG 96 100 500 500 500
510.33 Operating Equip ‐ Staff ‐ ‐ 500 500 500
510.34 DUI Assessment Purchases 44,746 15,315 ‐ ‐ ‐
510.35 Reimburseable Expenses 310 3,724 ‐ ‐ ‐
510.41 Supplies ‐ Patrol 2,503 10,228 2,900 2,900 2,900
510.42 Supplies ‐ FOSG 5,106 4,593 4,560 4,300 4,550
510.43 Supplies ‐ Communications 2,444 523 2,400 2,400 1,600
510.44 Supplies ‐ Records 7,230 9,481 10,500 10,000 10,300
510.45 Supplies ‐ OCOP 196 533 500 500 450
510.46 Supplies ‐ Training 8,551 10,004 8,550 8,550 8,550
510.47 Supplies ‐ Crime Prevention 4,812 4,279 4,600 4,600 4,600
510.48 Supplies ‐ Detention 1,761 956 1,300 1,150 1,300
510.55 Operating Equip ‐ Department 11,500 ‐ 12,240 12,240 11,880
510.56 Operating Equip ‐ Patrol 5,754 2,695 2,840 2,740 2,800
510.57 Operating Equip ‐ FOSG ‐ ‐ 3,468 3,468 3,468
510.58 Operating Equip ‐
Communications
612 319 550 550 550
510.60 Operating Equip ‐ OCOP ‐ 55 200 200 200
510.61 Operating Equip ‐ Training ‐ 145 720 500 700
510.62 Operating Equip ‐ Detention ‐ ‐ 150 150 150
510.63 Operating Equip ‐ Bike Patrol 92 998 1,300 800 1,300
Village of Buffalo Grove 120 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
510.64 Operating Equipment ‐ Records 1,154 670 1,072 1,072 1,072
510.65 Northwest Central Dispatch 362,902 311,096 339,854 335,000 351,730
510.66 NIPAS 6,574 5,010 5,010 5,010 5,835
510.67 Northern IL Police Crime Lab 58,238 57,694 58,749 58,500 59,049
510.68 Animal Control 4,358 3,296 4,900 4,500 4,400
510.69 Prisoner Care 1,067 2,480 1,335 1,335 1,300
25 ‐ Operating Expenses 576,308 535,815 523,143 513,270 581,559
Percent Change 2013 vs. 2012 Budget 11.17%
30 ‐ Contractual Services
515.10 Unemployment Insurance 26,645 26,240 12,640 12,640 15,400
30 ‐ Contractual Services 26,645 26,240 12,640 12,640 15,400
Percent Change 2013 vs. 2012 Budget 21.84%
40 ‐ Repairs and Maintenance
550.10 Radios ‐ 3,818 4,424 4,150 3,524
550.15 Mobile Data Terminals ‐ 3,894 3,894 3,894 2,500
550.20 Patrol Equipment 5,250 5,262 5,375 5,375 5,375
550.25 F.O.S.G. Equipment 716 600 700 700 700
550.30 Staff Equipment 5,058 2,660 2,750 2,750 2,750
40 ‐ Repairs and Maintenance 11,024 16,234 17,143 16,869 14,849
Percent Change 2013 vs. 2012 Budget ‐13.38%
50 ‐ Other Expenses
580.05 All Other Expenses 7,376 5,025 6,800 6,000 6,750
580.11 Contractual Services ‐ ‐ 40,000 40,000 40,000
580.15 Committee on Accreditation 4,259 5,942 5,500 5,500 5,500
580.25 OMNI Youth Services 35,000 35,000 35,000 35,000 35,000
580.30 Overweight Truck Enforcement 2,099 1,878 2,211 2,000 2,200
580.55 Records Management ‐ ‐ 10,350 10,345 10,345
580.57 Police Grant Charges 8,250 8,845 8,250 8,250 7,500
580.58 Il. Criminal Justice Info. Auth.6,850 10,345 ‐ ‐ ‐
50 ‐ Other Expenses 63,834 67,035 108,111 107,095 107,295
Percent Change 2013 vs. 2012 Budget ‐0.75%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 19,688 14,786 18,500 17,500 18,500
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 45,000
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 7,950
55 ‐ Capital Outlay 19,688 14,786 18,500 17,500 71,450
Percent Change 2013 vs. 2012 Budget 286.22%
Department Total: 45 ‐ Police 9,469,997 9,289,472 9,340,964 9,300,199 9,268,234
Percent Change 2013 vs. 2012 Budget ‐0.78%
Village of Buffalo Grove 121 2013 Adopted Budget
Building and Zoning, Health Department
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. The Health Department is a division of this department.
Department Structure
Village Manager
Deputy Village Manager
Building and Zoning
Commissioner -
Operations/Health
Health Inspection
Building & Property
Maintenance
Inspections
Building and Zoning
Commissioner -
Administration
Adminstration, Front
Desk, Records, Plan
Review
Village of Buffalo Grove 122 2013 Adopted Budget
2012 Accomplishments
1. B&Z/Health had twelve articles featuring information concerning the services provided by the department
included in the Village Newsletter. Additionally, during each week of Building Safety Month (May) the
department featured various articles on the Village website highlighting a specific area of interest in order
to increasing public awareness.
2. In October, the municipal code was amended to include a Residential Rental Housing Program. The
purpose of the program is to provide for the registration and inspections of all rental properties within the
Village. The program was established to protect the health, safety and welfare of the residents of the
community.
3. The Health Inspector was certified as a Fire Prevention Inspector this year and is now assisting the Fire
Prevention Bureau in routine inspections.
4. Based upon the current implementation schedule, credit card acceptance should be available in the 1st
quarter of 2013.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non -core.
Participate in the establishment of the Village-wide Comprehensive Training Program.
Review and revise departmental fee and fine structure.
Be business friendly by educating, streamlining and simplifying administrative processes.
Review departmental fleet to determine need and future replacement necessity.
Village of Buffalo Grove 123 2013 Adopted Budget
FY 2013 Staffing Summary
For 2013, there will be no programmed staffing changes in this department.
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Building Inspector 1 0 1 0 1 0
Deputy Building Commissioner 2 0 2 0 2 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 Inspetor 1 0 1 0 1 0
Clerk II 0 2 0 2 0 2
Secretary 1 0 1 0 1 0
Total 9 2 9 2 9 2
Full & Part-Time Total 11 11 11
Village of Buffalo Grove 124 2013 Adopted Budget
Budget Summary
Building Zoning/Health
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
773,634
816,099
834,158
Personal Benefits
137,479
151,468
153,545
Operating Expenses
60,955
60,973
61,492
Contractual Services
2,880
1,440
1,800
Repairs & Maintenance
2,342
2,253
3,033
Capital Equipment
- -
4,864
Commodities
79
561
600
All Other Expenses
27,580
23,786
24,626
Total
1,004,949
1,056,580
1,084,118
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Building & Zoning
Village of Buffalo Grove 125 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 50 ‐ Building & Zoning
10 ‐ Salaries
500.05 Full Time 705,115 716,610 743,351 743,351 763,218
500.10 Part Time 43,614 47,026 71,153 63,405 59,140
500.35 Overtime 3,280 3,798 5,288 3,143 5,000
500.40 Longevity 6,200 6,200 6,200 6,200 6,800
10 ‐ Salaries 758,209 773,634 825,992 816,099 834,158
Percent Change 2013 vs. 2012 Budget 0.99%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 114,857 129,938 143,497 143,497 146,865
505.10 Professional Training 3,277 3,294 5,206 4,950 5,280
505.15 Dues & Memberships 1,082 1,007 1,387 1,387 1,400
505.35 Safety Equipment 103 ‐ ‐ ‐ ‐
505.45 ICMA Deferred Compensation 4,814 3,240 1,634 1,634 ‐
15 ‐ Taxes and Benefits 124,133 137,479 151,724 151,468 153,545
Percent Change 2013 vs. 2012 Budget 1.20%
25 ‐ Operating Expenses
510.02 Telephone 5,680 6,028 5,000 4,000 4,500
510.04 Travel 813 961 850 831 850
510.06 Per Diem Allowance 134 316 600 600 600
510.08 Reception & Community Affairs 631 502 1,100 1,100 1,100
510.10 Maintenance Contracts 48,400 48,401 49,466 49,466 49,466
510.12 Equipment Rental ‐ ‐ 100 ‐ 100
510.14 Subscriptions & Publications 667 1,069 976 976 1,141
510.16 Printing 1,290 1,980 1,400 1,400 1,485
510.40 Supplies ‐ Office 2,080 1,698 2,690 2,600 2,250
25 ‐ Operating Expenses 59,695 60,955 62,182 60,973 61,492
Percent Change 2013 vs. 2012 Budget ‐1.11%
30 ‐ Contractual Services
515.10 Unemployment Insurance 2,880 2,880 1,440 1,440 1,800
30 ‐ Contractual Services 2,880 2,880 1,440 1,440 1,800
Percent Change 2013 vs. 2012 Budget 25.00%
40 ‐ Repairs and Maintenance
550.05 Department Equipment 2,208 2,342 3,033 2,253 3,033
40 ‐ Repairs and Maintenance 2,208 2,342 3,033 2,253 3,033
Percent Change 2013 vs. 2012 Budget 0.00%
45 ‐ Commodities
530.50 Small Equipment Tools &
Hardware
81 79 600 561 600
45 ‐ Commodities 81 79 600 561 600
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 1,890 570 1,000 750 1,000
580.10 Consultant Fees 22,296 27,010 25,000 23,036 23,626
50 ‐ Other Expenses 24,186 27,580 26,000 23,786 24,626
Percent Change 2013 vs. 2012 Budget ‐5.28%
Village of Buffalo Grove 126 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
55 ‐ Capital Outlay
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 3,064
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 1,800
55 ‐ Capital Outlay ‐ ‐ ‐ ‐ 4,864
Percent Change 2013 vs. 2012 Budget 0.00%
Department Total: 50 ‐ Building & Zoning 971,392 1,004,949 1,070,971 1,056,580 1,084,118
Percent Change 2013 vs. 2012 Budget 1.23%
Village of Buffalo Grove 127 2013 Adopted Budget
Public Works
The Village of Buffalo Grove Public Works Department is made up of
several sections including the following divisions:
Engineering
Engineering consists of subdivision and development control, capital
improvement engineering, staff and general engineering services, and the
necessary management of the division.
Building Maintenance Division
The Building Maintenance Division provides a clean, healthy, and safe working environment in each facility for
village employees and to provide a clean appearance in public areas and meeting places utilized by the public and
the various committees and commissions of the Village government structure.
Street Division
The Street Division oversees the maintenance of 120.70 centerline miles of street and approximately 241.40 miles
of curb and gutter so as to insure that they are smooth, clean, safe, and structurally sound for vehicular travel in a
variety of weather conditions.
Public Works Administration
Public Works Administration develops and oversees effective public works service delivery programs and policies,
as well as administers the Village Personnel Policies. Administrative staff oversees strategic and long range
planning of department programs, capital improvement plans and special projects. Administrative staff also
manages the Village’s capital improvement projects and GIS for the Village. Staff also includes secretarial
personnel who provide clerical support for the Public Works Department.
Forestry and Grounds Division
The Forestry and Grounds Division provides for the maintenance and care of parkway trees. Several tasks are
performed to insure the vitality of parkway trees; tree removal and replacement, disease and insect control and
the care for the overall health of the urban forest.
The Division also performs various activities on the Village parkways; maintaining landscaping on Village owned
properties and right-of-way, maintain maintenance for detention and retention areas for aesthetic appearance and
flood control purposes and providing aquatic weed control on several ponds.
Central Garage Division
The Central Garage Division provides maintenance services for the Village fleet in order to maintain a cost-effective
service life for each vehicle and piece of equipment.
Drainage Division
The Drainage Division provides for the preventive maintenance for the Village storm sewer and drainage system
consistent with the program guidelines for the sanitary sewer system program.
Water Division
The Water Division provides a safe, high quality, uninterrupted potable water supply for all Village residents, and
contract water users.
Sewerage Division
The Sewerage Division provides inspection, cleaning and maintenance of the Village’s sanitary sewer system to
provide a safe and efficient system, which has the potential to operate at 100% of the designed flow capacity and
reduce the possibility of sewage back up in residences.
Village of Buffalo Grove 128 2013 Adopted Budget
Department Structure
Village Manager
Director of Public Works
Administration/Building
Maintenance Engineering Operations
Central Garage
Streets, Drainage & Sewer
Forestry
Water
Village of Buffalo Grove 129 2013 Adopted Budget
2012 Accomplishments
1. Awarded reaccreditation of the Public Works Department from the American Public Works Association in
2012.
2. Overhauled Emerald Ash Borer Management Plan to prepare for the removal and replacement of 7,000
Ash trees.
3. Utilized joint bidding with the Municipal Partnering Initiative to realize cost savings due to economies of
scale for projects like the 2012 Sewer Lining Project, Crack Sealing, Fire Hydrant Painting and Pedestrian
Bridge Inspections.
4. Completed in-house training of middle management personnel through ICMA's "Effective Supervisory
Practices", 4th Edition.
5. Completed all facility related CIP projects, remodeling projects, street, sidewalk, and bikepath
improvement programs, and other infrastructure maintenance.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non-core.
Participate in the establishment of the Village-wide Comprehensive Training Program.
Review and revise department fee and fine structure.
No goals have been identified for this department with this Strategic Priority.
Evaluate street and utility system lifecycle maintenance and replacement costs.
Village of Buffalo Grove 130 2013 Adopted Budget
2013 Staffing Summary
Public Works is going through reorganization. Due to the Voluntary Separation Incentive program, the Village
Engineer retired from the Village in mid-2012. A new Village Engineer is not expected to be selected until early
2013. To compensate for the loss of the Department’s Technical Services Manager, via transfer to the position of
Purchasing Manager, a second Civil Engineer I position has been added to this budget, as well as a much needed
Water Customer Services Worker I. Additionally, the Part-Time Civil Engineer II and Part-Time Engineering
Technician are being eliminated from the 2013 budget.
FY 2011 FY 2012 FY 2013
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 1 0
Building Maintenance Worker 2 0 2 02 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 1 1 1 2 0
Clerk II 1 1 1 1 1 1
Clerk I 0 1 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 1 1 1 1 0
Fleet Manager 1 0 1 0 1 0
Forestry and Grounds Supervisor 1 0 1 0 1 0
Facility Coordinator 1 0 1 0 1 0
Laborer – Seasonal 0 9 0 9 0 9
Maintenance Worker I 9 0 10 0 10 0
Village of Buffalo Grove 131 2013 Adopted Budget
FY 2011 FY 2012 FY 2013
Maintenance Worker II 8 0 8 0 8 0
Maintenance Worker II – CL 8 0 8 0 8 0
Maintenance Worker III 1 0 1 0 1 0
Metra Station Attendant 0 1 0 1 0 1
Operations Mgr – Streets, Drainage, Sanitary Sewer 1 0 1 0 1 0
Secretary 3 0 3 0 3 0
Superintendent of Water Operations 1 0 1 0 1 0
Technical Services Manager 1 0 1 0 0 0
Village Engineer 1 0 1 0 1 0
Water Customer Service Worker I 1 0 0 0 0 0
Total 51 16 51 15 51 13
Full & Part-Time Total 67 66 64
Village of Buffalo Grove 132 2013 Adopted Budget
Budget Summary
Building Services
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
313,544
324,451
332,657
Personal Benefits
85,864
89,751
98,797
Operating Expenses
121,254
134,055
152,050
Contractual Services
-
640
800
Repairs & Maintenance
263,906
271,575
308,375
Capital Equipment
-
250
20,680
Commodities
63,645
105,295
105,295
All Other Expenses
36 -
-
Total
848,249
926,017
1,018,654
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Building Services
Village of Buffalo Grove 133 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 55 ‐ Public Works
Division: 05 ‐ Building Services
10 ‐ Salaries
500.05 Full Time 301,679 304,647 313,913 313,913 322,127
500.10 Part Time ‐ ‐ ‐ ‐ ‐
500.35 Overtime 2,120 5,967 7,208 7,208 7,200
500.40 Longevity 2,730 2,930 3,330 3,330 3,330
10 ‐ Salaries 306,529 313,544 324,451 324,451 332,657
Percent Change 2013 vs. 2012 Budget 2.53%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 71,419 80,890 81,644 81,644 90,040
505.10 Professional Training 240 110 400 400 400
505.15 Dues & Memberships 236 239 315 315 315
505.20 Clothing Allowance 729 483 872 872 872
505.26 Uniform Rental 4,162 3,958 5,220 5,220 5,220
505.35 Safety Equipment 870 184 1,300 1,300 1,950
505.45 ICMA Deferred Compensation ‐ ‐ ‐ ‐ ‐
15 ‐ Taxes and Benefits 77,656 85,864 89,751 89,751 98,797
Percent Change 2013 vs. 2012 Budget 10.08%
25 ‐ Operating Expenses
510.02 Telephone 2,020 1,790 2,500 2,500 2,500
510.10 Maintenance Contracts 122,883 87,085 113,000 100,000 115,000
510.12 Equipment Rental 306 185 475 475 475
510.14 Subscriptions & Publications 25 79 200 200 200
510.40 Supplies ‐ Office 382 457 530 530 525
510.50 Supplies ‐ All Other 31,359 31,658 30,350 30,350 33,350
510.55 Operating Equip ‐ Department ‐ ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 156,975 121,254 147,055 134,055 152,050
Percent Change 2013 vs. 2012 Budget 3.40%
30 ‐ Contractual Services
515.10 Unemployment Insurance 1,280 ‐ 640 640 800
30 ‐ Contractual Services 1,280 ‐ 640 640 800
Percent Change 2013 vs. 2012 Budget 25.00%
40 ‐ Repairs and Maintenance
535.15 Street Lights 242,829 234,447 206,000 206,000 206,000
535.20 Buildings & Facilities 26,505 29,443 51,850 65,000 101,400
550 Maintenance & Repairs ‐ Other ‐ ‐ ‐ ‐ 400
550.05 Department Equipment ‐ 16 500 500 500
550.10 Radios ‐ ‐ 75 75 75
40 ‐ Repairs and Maintenance 269,334 263,906 258,425 271,575 308,375
Percent Change 2013 vs. 2012 Budget 19.33%
45 ‐ Commodities
530.10 Electricity ‐ Street Lights 115,772 75,090 103,000 90,000 90,000
530.15 Electricity ‐ Water & Sewer 1,369 4,361 ‐ ‐ ‐
530.20 Gas ‐ Facilities (762) (21,515) 10,000 10,000 10,000
530.25 Gas ‐ Street Lights 6,193 5,414 8,000 5,000 5,000
Village of Buffalo Grove 134 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
530.50 Small Equipment Tools &
Hardware
330 295 295 295 295
45 ‐ Commodities 122,902 63,645 121,295 105,295 105,295
Percent Change 2013 vs. 2012 Budget ‐13.19%
50 ‐ Other Expenses
580.05 All Other Expenses ‐ 36 ‐ ‐ ‐
50 ‐ Other Expenses ‐ 36 ‐ ‐ ‐
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 251 250 250
555.20 Automobiles & Trucks ‐ ‐ ‐ ‐ 5,623
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 14,207
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 600
55 ‐ Capital Outlay ‐ ‐ 251 250 20,680
Percent Change 2013 vs. 2012 Budget 8139.04%
Division Total: 05 ‐ Building Services 934,676 848,249 941,868 926,017 1,018,654
Percent Change 2013 vs. 2012 Budget 8.15%
Village of Buffalo Grove 135 2013 Adopted Budget
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Public Works Administration
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
292,474
266,962
276,669
Personal Benefits
88,193
89,488
91,450
Operating Expenses
7,357
10,500
10,700
Contractual Services
1,920
960
1,000
Repairs & Maintenance
4,704
7,940
7,940
Capital Equipment
11,773
13,800
15,000
Total
406,421
389,650
402,759
Administration
Village of Buffalo Grove 136 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Division: 15 ‐ Administration
10 ‐ Salaries
500.05 Full Time 255,566 268,195 263,316 263,762 272,669
500.10 Part Time 32,118 22,479 39,501 ‐ ‐
500.35 Overtime ‐ ‐ 400 400 400
500.40 Longevity 1,600 1,800 3,000 2,800 3,600
10 ‐ Salaries 289,284 292,474 306,217 266,962 276,669
Percent Change 2013 vs. 2012 Budget ‐9.65%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 55,334 78,234 78,594 78,594 82,992
505.10 Professional Training 1,707 1,126 3,350 3,350 3,350
505.15 Dues & Memberships 3,925 3,795 4,458 4,458 4,458
505.20 Clothing Allowance (148) 76 250 250 250
505.35 Safety Equipment 114 139 400 400 400
505.45 ICMA Deferred Compensation 6,801 4,823 2,436 2,436 ‐
15 ‐ Taxes and Benefits 67,733 88,193 89,488 89,488 91,450
Percent Change 2013 vs. 2012 Budget 2.19%
25 ‐ Operating Expenses
510.02 Telephone 1,475 1,783 2,800 2,800 2,800
510.04 Travel 88 48 300 300 300
510.10 Maintenance Contracts ‐ ‐ ‐ ‐ ‐
510.12 Equipment Rental ‐ ‐ ‐ ‐ ‐
510.14 Subscriptions & Publications 1,784 1,766 1,800 1,800 2,000
510.40 Supplies ‐ Office 4,506 3,760 5,600 5,600 5,600
510.50 Supplies ‐ All Other ‐ ‐ ‐ ‐ ‐
25 ‐ Operating Expenses 7,853 7,357 10,500 10,500 10,700
Percent Change 2013 vs. 2012 Budget 1.90%
30 ‐ Contractual Services
515.10 Unemployment Insurance 1,920 1,920 960 960 1,000
30 ‐ Contractual Services 1,920 1,920 960 960 1,000
Percent Change 2013 vs. 2012 Budget 4.17%
40 ‐ Repairs and Maintenance
550.05 Department Equipment 6,883 4,704 7,940 7,940 7,940
40 ‐ Repairs and Maintenance 6,883 4,704 7,940 7,940 7,940
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses ‐ ‐ ‐ ‐ ‐
50 ‐ Other Expenses ‐ ‐ ‐ ‐ ‐
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment 6,861 11,773 13,800 13,800 13,800
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 1,200
55 ‐ Capital Outlay 6,861 11,773 13,800 13,800 15,000
Percent Change 2013 vs. 2012 Budget 8.70%
Division Total: 15 ‐ Administration 380,534 406,421 428,905 389,650 402,759
Percent Change 2013 vs. 2012 Budget ‐6.10%
Village of Buffalo Grove 137 2013 Adopted Budget
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Forestry
Forestry and Grounds
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
751,787
766,892
832,409
Personal Benefits
184,484
199,543
209,416
Operating Expenses
21,988
19,586
19,772
Contractual Services
3,520
1,760
2,200
Repairs & Maintenance
49,121
30,600
1,100
Capital Equipment
- -
58,661
Commodities
1,705
3,100
3,100
All Other Expenses
- -
-
Total
1,012,605
1,021,481
1,126,658
Village of Buffalo Grove 138 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Division: 20 ‐ Forestry
10 ‐ Salaries
500.05 Full Time 719,807 731,733 749,137 728,126 775,236
500.10 Part Time 19,800 9,829 44,960 28,484 44,299
500.35 Overtime 6,790 3,925 5,144 2,982 5,374
500.40 Longevity 6,100 6,300 7,300 7,300 7,500
10 ‐ Salaries 752,497 751,787 806,541 766,892 832,409
Percent Change 2013 vs. 2012 Budget 3.21%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 166,429 176,556 189,183 189,183 199,155
505.10 Professional Training 2,759 1,554 2,250 2,250 2,250
505.15 Dues & Memberships 1,397 938 1,670 1,670 1,670
505.20 Clothing Allowance 1,342 1,680 1,539 2,539 2,539
505.26 Uniform Rental 3,290 3,072 2,503 2,503 2,552
505.35 Safety Equipment 1,003 412 1,250 1,250 1,250
505.45 ICMA Deferred Compensation 406 272 92 148 ‐
15 ‐ Taxes and Benefits 176,626 184,484 198,487 199,543 209,416
Percent Change 2013 vs. 2012 Budget 5.51%
25 ‐ Operating Expenses
510.02 Telephone 2,992 2,389 2,615 2,615 2,615
510.10 Maintenance Contracts 6,485 7,641 7,750 7,750 7,750
510.12 Equipment Rental 500 696 835 696 835
510.14 Subscriptions & Publications ‐ ‐ 100 ‐ 100
510.40 Supplies ‐ Office 373 393 524 525 472
510.50 Supplies ‐ All Other 4,810 7,937 5,000 5,000 5,000
510.55 Operating Equip ‐ Department 2,823 2,932 ‐ 3,000 3,000
25 ‐ Operating Expenses 17,983 21,988 16,824 19,586 19,772
Percent Change 2013 vs. 2012 Budget 17.52%
30 ‐ Contractual Services
515.10 Unemployment Insurance 3,520 3,520 1,760 1,760 2,200
30 ‐ Contractual Services 3,520 3,520 1,760 1,760 2,200
Percent Change 2013 vs. 2012 Budget 25.00%
40 ‐ Repairs and Maintenance
535.30 Parkway Trees 24,369 48,468 30,000 30,000 ‐
550.05 Department Equipment 293 512 600 600 600
550.10 Radios 283 141 500 ‐ 500
40 ‐ Repairs and Maintenance 24,945 49,121 31,100 30,600 1,100
Percent Change 2013 vs. 2012 Budget ‐96.46%
45 ‐ Commodities
530.45 Chemicals and Fertilizers 3,834 1,132 2,500 2,500 2,500
530.50 Small Equipment Tools &
Hardware
332 573 600 600 600
45 ‐ Commodities 4,166 1,705 3,100 3,100 3,100
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses ‐ ‐ 75 ‐ ‐
50 ‐ Other Expenses ‐ ‐ 75 ‐ ‐
Village of Buffalo Grove 139 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Percent Change 2013 vs. 2012 Budget ‐100.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 3,000 ‐ ‐
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 57,911
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 750
55 ‐ Capital Outlay ‐ ‐ 3,000 ‐ 58,661
Percent Change 2013 vs. 2012 Budget 1855.37%
Division Total: 20 ‐ Forestry 979,737 1,012,605 1,060,887 1,021,481 1,126,658
Percent Change 2013 vs. 2012 Budget 6.20%
Village of Buffalo Grove 140 2013 Adopted Budget
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Central Garage
Central Garage
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
461,351
473,670
491,683
Personal Benefits
117,719
118,674
131,582
Operating Expenses
10,719
13,363
29,612
Contractual Services
1,600
800
1,000
Repairs & Maintenance
620,294
652,888
642,733
Capital Equipment
793,058 -
19,343
Commodities
2,671
4,964
3,000
All Other Expenses
- -
-
Total
2,007,412
1,264,359
1,318,953
Village of Buffalo Grove 141 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Division: 30 ‐ Central Garage
10 ‐ Salaries
500.05 Full Time 431,045 437,141 448,836 448,615 466,099
500.10 Part Time 15,419 15,941 16,214 16,216 16,626
500.35 Overtime 4,138 3,979 4,509 4,549 4,668
500.40 Longevity 4,090 4,290 4,290 4,290 4,290
10 ‐ Salaries 454,692 461,351 473,849 473,670 491,683
Percent Change 2013 vs. 2012 Budget 3.76%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 99,604 113,284 114,182 114,182 125,710
505.10 Professional Training ‐ ‐ 700 ‐ 700
505.15 Dues & Memberships 126 189 243 126 153
505.20 Clothing Allowance 767 553 1,069 972 1,069
505.26 Uniform Rental 3,510 3,133 ‐ 3,193 3,200
505.35 Safety Equipment 350 304 750 110 750
505.45 ICMA Deferred Compensation 382 256 91 91 ‐
15 ‐ Taxes and Benefits 104,739 117,719 117,035 118,674 131,582
Percent Change 2013 vs. 2012 Budget 12.43%
25 ‐ Operating Expenses
510.02 Telephone 2,835 2,074 2,500 1,500 2,000
510.10 Maintenance Contracts ‐ 1,759 3,500 3,500 3,500
510.12 Equipment Rental 169 239 3,486 338 300
510.14 Subscriptions & Publications 1,595 1,595 2,800 2,500 2,500
510.40 Supplies ‐ Office 425 393 525 525 472
510.50 Supplies ‐ All Other 5,483 4,659 5,200 5,000 5,000
510.55 Operating Equip ‐ Department ‐ ‐ ‐ ‐ 15,840
25 ‐ Operating Expenses 10,507 10,719 18,011 13,363 29,612
Percent Change 2013 vs. 2012 Budget 64.41%
30 ‐ Contractual Services
515.10 Unemployment Insurance 1,600 1,600 800 800 1,000
30 ‐ Contractual Services 1,600 1,600 800 800 1,000
Percent Change 2013 vs. 2012 Budget 25.00%
40 ‐ Repairs and Maintenance
545.05 Gasoline 179,798 229,111 250,827 245,133 230,000
545.10 Diesel Fuel 146,959 181,604 200,998 187,610 200,000
545.15 Automotive Parts 138,826 124,134 126,549 129,207 126,549
545.25 Lubricants 10,592 7,932 17,848 8,402 8,490
545.40 Contractual Auto Services 64,218 70,759 73,394 75,178 73,394
550.05 Department Equipment 4,626 6,754 3,200 7,158 4,100
550.10 Radios ‐ ‐ 200 200 200
40 ‐ Repairs and Maintenance 545,019 620,294 673,016 652,888 642,733
Percent Change 2013 vs. 2012 Budget ‐4.50%
45 ‐ Commodities
530.50 Small Equipment Tools &
Hardware
3,001 2,671 3,000 4,964 3,000
45 ‐ Commodities 3,001 2,671 3,000 4,964 3,000
Percent Change 2013 vs. 2012 Budget 0.00%
Village of Buffalo Grove 142 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
50 ‐ Other Expenses
580.05 All Other Expenses 183 ‐ 75 ‐ ‐
50 ‐ Other Expenses 183 ‐ 75 ‐ ‐
Percent Change 2013 vs. 2012 Budget ‐100.00%
55 ‐ Capital Outlay
555.20 Automobiles & Trucks 1,010,418 793,058 ‐ ‐ ‐
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 18,743
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 600
55 ‐ Capital Outlay 1,010,418 793,058 ‐ ‐ 19,343
Percent Change 2013 vs. 2012 Budget 0.00%
Division Total: 30 ‐ Central Garage 2,130,159 2,007,412 1,285,786 1,264,359 1,318,953
Percent Change 2013 vs. 2012 Budget 2.58%
Department Total: 55 ‐ Public Works 5,959,975 5,638,223 5,685,012 5,532,046 5,632,510
Percent Change 2013 vs. 2012 Budget ‐0.92%
Village of Buffalo Grove 143 2013 Adopted Budget
0
100,000
200,000
300,000
400,000
500,000
600,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Drainage
Drainage Services
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
193,610
201,010
206,615
Personal Benefits
9,710
10,847
11,837
Operating Expenses
1,391
2,025
3,361
Contractual Services
640
320
400
Repairs & Maintenance
6,908
9,950
10,700
Capital Equipment
33,011
150,000
258,751
Commodities
366
850
1,000
All Other Expenses
- -
-
Total
245,636
375,002
492,664
Village of Buffalo Grove 144 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Division: 25 ‐ Drainage
10 ‐ Salaries
500.05 Full Time 187,428 190,169 196,939 197,146 202,125
500.35 Overtime 753 1,877 2,289 2,300 2,457
500.40 Longevity 1,564 1,564 1,564 1,564 2,033
10 ‐ Salaries 189,745 193,610 200,792 201,010 206,615
Percent Change 2013 vs. 2012 Budget 2.90%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 7,892 8,257 8,723 8,723 9,379
505.10 Professional Training 73 ‐ 200 200 200
505.15 Dues & Memberships 63 65 40 40 40
505.20 Clothing Allowance 288 274 492 400 492
505.26 Uniform Rental 729 611 375 392 426
505.35 Safety Equipment 266 231 1,300 1,000 1,300
505.45 ICMA Deferred Compensation 406 272 92 92 ‐
15 ‐ Taxes and Benefits 9,717 9,710 11,222 10,847 11,837
Percent Change 2013 vs. 2012 Budget 5.48%
25 ‐ Operating Expenses
510.02 Telephone 451 348 780 300 780
510.10 Maintenance Contracts 1,060 25 ‐ ‐ ‐
510.12 Equipment Rental 108 287 456 300 456
510.14 Subscriptions & Publications ‐ ‐ 75 75 75
510.40 Supplies ‐ Office 400 421 500 500 450
510.50 Supplies ‐ All Other 348 310 1,000 850 1,000
510.55 Operating Equip ‐ Department 298 ‐ ‐ ‐ 600
25 ‐ Operating Expenses 2,665 1,391 2,811 2,025 3,361
Percent Change 2013 vs. 2012 Budget 19.57%
30 ‐ Contractual Services
515.10 Unemployment Insurance 640 640 320 320 400
30 ‐ Contractual Services 640 640 320 320 400
Percent Change 2013 vs. 2012 Budget 25.00%
40 ‐ Repairs and Maintenance
540.35 Storm and Sanitary Sewers 4,880 6,635 8,000 7,500 8,000
550.05 Department Equipment 2,473 273 2,500 2,250 2,500
550.10 Radios ‐ ‐ 200 200 200
40 ‐ Repairs and Maintenance 7,353 6,908 10,700 9,950 10,700
Percent Change 2013 vs. 2012 Budget 0.00%
45 ‐ Commodities
530.50 Small Equipment Tools &
Hardware
‐ 366 1,000 850 1,000
45 ‐ Commodities ‐ 366 1,000 850 1,000
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses ‐ ‐ 75 ‐ ‐
50 ‐ Other Expenses ‐ ‐ 75 ‐ ‐
Percent Change 2013 vs. 2012 Budget ‐100.00%
Village of Buffalo Grove 145 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 600 ‐ ‐
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 18,301
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 450
560.40 Improvements Other Than
Building
28,663 33,011 150,000 150,000 240,000
55 ‐ Capital Outlay 28,663 33,011 150,600 150,000 258,751
Percent Change 2013 vs. 2012 Budget 71.81%
Division Total: 25 ‐ Drainage 238,783 245,636 377,520 375,002 492,664
Percent Change 2013 vs. 2012 Budget 30.50%
Village of Buffalo Grove 146 2013 Adopted Budget
Engineering Services
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
512,481
501,420
552,342
Personal Benefits
68,643
93,631
108,193
Operating Expenses
11,933
13,550
13,975
Contractual Services
1,600
1,000
1,200
Repairs & Maintenance
-
5,500
5,800
Capital Equipment
-
4,500
18,702
Commodities
-
600
750
All Other Expenses
88
300
1,050
Total
594,745
620,501
702,012
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Engineering
Village of Buffalo Grove 147 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 60 ‐ Engineering
10 ‐ Salaries
500.05 Full Time 447,836 452,444 466,845 429,785 528,002
500.10 Part Time 59,325 56,437 63,907 68,035 20,940
500.35 Overtime ‐ ‐ 600 ‐ 600
500.40 Longevity 3,200 3,600 3,600 3,600 2,800
10 ‐ Salaries 510,361 512,481 534,952 501,420 552,342
Percent Change 2013 vs. 2012 Budget 3.25%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 54,970 60,823 62,616 62,616 99,343
505.10 Professional Training 3,813 2,408 6,900 6,900 6,900
505.15 Dues & Memberships 896 800 900 900 900
505.20 Clothing Allowance 163 193 400 400 400
505.35 Safety Equipment 182 161 650 400 650
505.45 ICMA Deferred Compensation 5,975 4,258 2,172 22,415 ‐
15 ‐ Taxes and Benefits 65,999 68,643 73,638 93,631 108,193
Percent Change 2013 vs. 2012 Budget 46.93%
25 ‐ Operating Expenses
510.02 Telephone 600 ‐ 1,000 1,000 1,000
510.04 Travel ‐ 5 75 50 75
510.06 Per Diem Allowance ‐ 15 250 100 250
510.14 Subscriptions & Publications 311 293 800 700 800
510.16 Printing 3,231 2,890 3,800 3,800 3,800
510.20 Computer Services ‐ 3,957 4,000 4,300 4,500
510.40 Supplies ‐ Office 1,387 1,584 2,000 2,000 1,800
510.50 Supplies ‐ All Other 1,239 948 1,750 1,600 1,750
510.55 Operating Equip ‐ Department 4,459 2,241 ‐ ‐ ‐
25 ‐ Operating Expenses 11,227 11,933 13,675 13,550 13,975
Percent Change 2013 vs. 2012 Budget 2.19%
30 ‐ Contractual Services
515.10 Unemployment Insurance 1,600 1,600 800 1,000 1,200
30 ‐ Contractual Services 1,600 1,600 800 1,000 1,200
Percent Change 2013 vs. 2012 Budget 50.00%
40 ‐ Repairs and Maintenance
550.05 Department Equipment 1,307 ‐ 5,275 5,500 5,500
550.10 Radios ‐ ‐ 300 ‐ 300
40 ‐ Repairs and Maintenance 1,307 ‐ 5,575 5,500 5,800
Percent Change 2013 vs. 2012 Budget 4.04%
45 ‐ Commodities
530.50 Small Equipment Tools &
Hardware
645 ‐ 750 600 750
45 ‐ Commodities 645 ‐ 750 600 750
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Other Expenses
580.05 All Other Expenses 172 88 300 300 300
580.10 Consultant Fees ‐ ‐ 1,000 ‐ 750
50 ‐ Other Expenses 172 88 1,300 300 1,050
Percent Change 2013 vs. 2012 Budget ‐19.23%
Village of Buffalo Grove 148 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 4,500 4,500 12,000
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 3,702
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 3,000
55 ‐ Capital Outlay ‐ ‐ 4,500 4,500 18,702
Percent Change 2013 vs. 2012 Budget 315.60%
Department Total: 60 ‐ Engineering 591,311 594,745 635,190 620,501 702,012
Percent Change 2013 vs. 2012 Budget 10.52%
Village of Buffalo Grove 149 2013 Adopted Budget
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 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Streets
Street Operations and Maintenance
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Personal Services
549,723
553,321
567,837
Personal Benefits
104,381
105,570
118,873
Operating Expenses
26,348
106,586
108,364
Contractual Services
-
960
1,200
Repairs & Maintenance
273,095
481,600
257,600
Capital Equipment
- -
73,448
Commodities
164,657
307,500
145,500
All Other Expenses
(304) -
-
Total
1,117,900
1,555,537
1,272,822
Village of Buffalo Grove 150 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Division: 10 ‐ Streets
10 ‐ Salaries
500.05 Full Time 453,733 461,675 484,268 477,620 489,681
500.10 Part Time ‐ ‐ ‐ ‐ ‐
500.35 Overtime 110,336 83,276 71,755 70,929 73,323
500.40 Longevity 4,572 4,772 4,772 4,772 4,833
10 ‐ Salaries 568,641 549,723 560,795 553,321 567,837
Percent Change 2013 vs. 2012 Budget 1.26%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 103,448 100,307 101,313 101,313 114,618
505.10 Professional Training 1,007 120 700 600 700
505.15 Dues & Memberships 123 185 160 160 100
505.20 Clothing Allowance 1,065 828 1,328 1,328 1,328
505.26 Uniform Rental 2,683 2,106 1,236 1,277 1,277
505.35 Safety Equipment 779 563 850 800 850
505.45 ICMA Deferred Compensation 406 272 92 92 ‐
15 ‐ Taxes and Benefits 109,511 104,381 105,679 105,570 118,873
Percent Change 2013 vs. 2012 Budget 12.48%
25 ‐ Operating Expenses
510.02 Telephone 2,746 1,364 2,615 1,500 2,615
510.10 Maintenance Contracts 73,322 18,988 98,386 98,386 98,386
510.12 Equipment Rental 347 707 816 600 816
510.14 Subscriptions & Publications ‐ ‐ 75 75 75
510.40 Supplies ‐ Office 438 395 525 525 472
510.50 Supplies ‐ All Other 3,602 4,894 5,000 4,500 5,000
510.55 Operating Equip ‐ Department 998 ‐ 1,000 1,000 1,000
25 ‐ Operating Expenses 81,453 26,348 108,417 106,586 108,364
Percent Change 2013 vs. 2012 Budget ‐0.05%
30 ‐ Contractual Services
515.10 Unemployment Insurance 2,560 ‐ 960 960 1,200
30 ‐ Contractual Services 2,560 ‐ 960 960 1,200
Percent Change 2013 vs. 2012 Budget 25.00%
40 ‐ Repairs and Maintenance
535.05 Sidewalks, Curbs, & Bikeways 142,902 149,964 325,000 325,000 100,000
535.10 Streets & Highways 106,980 115,197 148,000 148,000 148,000
550.05 Department Equipment 11,466 7,934 9,000 8,000 9,000
550.10 Radios 280 ‐ 600 600 600
40 ‐ Repairs and Maintenance 261,628 273,095 482,600 481,600 257,600
Percent Change 2013 vs. 2012 Budget ‐46.62%
45 ‐ Commodities
530.40 Snow & Ice Control Mix 276,018 140,557 286,020 265,000 100,000
530.50 Small Equipment Tools &
Hardware
(4,641) 23,667 500 500 500
530.55 Traffic & Street Signs 713 433 45,000 42,000 45,000
45 ‐ Commodities 272,090 164,657 331,520 307,500 145,500
Percent Change 2013 vs. 2012 Budget ‐56.11%
50 ‐ Other Expenses
Village of Buffalo Grove 151 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
580.05 All Other Expenses 203 (304) 75 ‐ ‐
50 ‐ Other Expenses 203 (304) 75 ‐ ‐
Percent Change 2013 vs. 2012 Budget ‐100.00%
55 ‐ Capital Outlay
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 72,998
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 450
55 ‐ Capital Outlay ‐ ‐ ‐ ‐ 73,448
Percent Change 2013 vs. 2012 Budget 0.00%
Division Total: 10 ‐ Streets 1,296,086 1,117,900 1,590,046 1,555,537 1,272,822
Percent Change 2013 vs. 2012 Budget ‐19.95%
Village of Buffalo Grove 152 2013 Adopted Budget
Non-Operating Transfers
This program provides for transfers from prior accumulations of Corporate Fund reserves for capital projects,
pension fund transfers, and other operating uses as recommended and authorized within the Village’s Fund
Balance Use policy for the Corporate Fund. Transfers will be made to the Police and Firefighter Pension Funds for
property taxes received in the General Fund.
Additionally, funds will be transferred to the Facilities Development Capital Project Fund for various capital
development programs authorized by the Corporate Authorities as part of the Village’s FY 2013 through FY 2017
Capital Improvement Plan. Funding for these transfers will come from prior accumulation of unreserved Corporate
Fund reserves. A transfer will also be made to the Facilities Development Debt Service Fund to abate a portion of
the property tax related to the Series 2012 Bonds
The annual transfer of 20% of anticipated Home Rule Sales Tax collections will be suspended in 2013 as a result of
the bond issuance. The transfer will resume in 2014.
FY 2011 Actual FY 2012 Est. Actuals FY 2013 Budget
Operating Expenses
34,010
15,000
115,000
All Other Expenses
967,284
606,477
202,605
Total
1,001,294
621,477
317,605
0
200000
400000
600000
800000
1000000
1200000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Non Operating Transfers
Village of Buffalo Grove 153 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Department: 70 ‐ Transfer Non‐Operating
Division: 40 ‐ General Government
50 ‐ Other Expenses
580.05 All Other Expenses 24,859 34,010 15,000 15,000 115,000
50 ‐ Other Expenses 24,859 34,010 15,000 15,000 115,000
Percent Change 2013 vs. 2012 Budget 666.67%
65 ‐ Other Financing Uses
570.20 Debt Service Fund 200,000 ‐ ‐ ‐ 202,605
570.50 Motor Fuel Tax Fund 556,030 615,284 593,888 606,477 ‐
570.60 Arboretum Golf Course Fund 453,000 168,000 ‐ ‐ ‐
570.70 Buffalo Grove Golf Course Fund 215,000 184,000 ‐ ‐ ‐
570.90 Police Pension Fund ‐ ‐ ‐ ‐ ‐
570.95 Fire Pension Fund ‐ ‐ ‐ ‐ ‐
65 ‐ Other Financing Uses 1,424,030 967,284 593,888 606,477 202,605
Percent Change 2013 vs. 2012 Budget ‐65.88%
Division Total: 40 ‐ General Government 1,448,889 1,001,294 608,888 621,477 317,605
Percent Change 2013 vs. 2012 Budget ‐47.84%
Division: 45 ‐ Public Safety
65 ‐ Other Financing Uses
570.90 Police Pension Fund 1,955,825 2,201,593 2,159,838 2,174,955 2,198,690
570.95 Fire Pension Fund 1,853,285 2,033,998 2,003,757 2,017,782 2,022,397
65 ‐ Other Financing Uses 3,809,110 4,235,591 4,163,595 4,192,737 4,221,087
Percent Change 2013 vs. 2012 Budget 1.38%
Division Total: 45 ‐ Public Safety 3,809,110 4,235,591 4,163,595 4,192,737 4,221,087
Percent Change 2013 vs. 2012 Budget 1.38%
Division: 50 ‐ Public Works
65 ‐ Other Financing Uses
570.30 Operating Transfers Fund 512,160 371,070 412,013 620,000 686,549
65 ‐ Other Financing Uses 512,160 371,070 412,013 620,000 686,549
Percent Change 2013 vs. 2012 Budget 66.63%
Division Total: 50 ‐ Public Works 512,160 371,070 412,013 620,000 686,549
Percent Change 2013 vs. 2012 Budget 66.63%
Department Total: 70 ‐ Transfer Non‐Operatin 5,770,159 5,607,955 5,184,496 5,434,214 5,225,241
Percent Change 2013 vs. 2012 Budget 0.79%
Village of Buffalo Grove 154 2013 Adopted Budget
Se
Capit
Capital Im
Capital P
Summary
Detailed
Reserve f
Criteria L
Motor Fu
Capital P
Capital P
ectio
tal Impr
mprovement
rojects Budg
y Sheet
Project Shee
for Capital R
List and Scor
uel Tax Fund
rojects – Fac
rojects – Str
on
roveme
t Summary
geted by Fun
ets
Replacement
ring Matrix
d
cilities Fund
reets Fund
6
ent Plan
nd
t ‐ Vehicles
n
Village of Buffalo Grove 155 2013 Adopted Budget
This page intentionally left blank.
Village of Buffalo Grove 156 2013 Adopted Budget
Capital Improvement 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 ensures 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.
Projects identified for FY 2013 total $8,548,867 and are divided among five funds. The following chart illustrates
each fund’s percentage as it relates to funding the capital program for FY 2013.
The proposed capital projects have no significant financial impact on current and future years’ operating budgets.
None of the improvements would require hiring of additional staffing, but efficiencies in staff time utilization will
allow the Village to maintain current staffing levels while also maintaining a high level of service. For example, the
GIS Consortium is expected to increase information sharing and analysis across all Village departments while
reducing reliance on Village staff to develop and maintain data.
19%
1%
56%
21%
3%
Capital Expenditures by Fund
Capital Projects Fund ‐
Facilities
Capital Projects Fund ‐
Streets
Motor Fuel Tax Fund
Water & Sewer Fund
General Fund
Village of Buffalo Grove 157 2013 Adopted Budget
Financially, the Annual Street Maintenance program is the largest portion of CIP expenses but work is carefully
scheduled so that maintenance and resurfacing activities can be accomplished before more costly road
reconstruction becomes necessary. 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 throughout the Village.
Another multi‐year project is the EAB Ash Tree Replacement Program. Through the CIP, the Village is able to
secure contract pricing and nursery stock early in the program in order to minimize the Village's exposure to rising
costs as EAB effects are felt throughout the state. The Village expects that significant cost savings will be
generated with this approach and planned CIP expenditures will reduce last‐minute operating budget expenses
related to this natural disaster.
2013 Capital Projects Budgeted by Fund
Budget FY 2013
Capital Projects Fund ‐ Facilities
Municipal Parking Facility Maintenance $74,100
Dundee Road Streetscape $60,000
EAB Ash Tree Replacement Program $1,000,000
Raupp Bridge Reconstruction $200,000
Document Management Solution $45,000
GIS Consortium $152,997
Upgrade Wireless Network $54,000
Subtotal $1,586,097
Capital Projects Fund ‐ Streets
Weiland Road/Prairie Road Improvements $100,452
Subtotal $100,452
Motor Fuel Tax Fund
Annual Street Maintenance $4,750,000
Subtotal $4,750,000
Water & Sewer Fund
Lift Station Repair & Rehabilitation $780,000
Pump House Repairs & Security Improvements $610,318
Scada Improvements $77,000
Villagewide Water Main Replacement $345,000
Subtotal $1,812,318
General Fund
Villagewide Storm Sewer Repair $200,000
Annual Sidewalk/Bike Path Maintenance $100,000
Subtotal $300,000
Total $8,548,867
Village of Buffalo Grove 158 2013 Adopted Budget
2013 Capital Project Requests Summary Table
2013 2014 2015 2016 2017
Buildings and Grounds Improvements
Municipal Parking Facility Maintenance $74,100 $91,000 $218,000 $169,000 $49,000
Police Department Jail Control $27,341 ‐ ‐ ‐ ‐
Police Department Skylights ($107,320) On Hold ‐ ‐ ‐ ‐
PSC Expansion ($4,227,275) On Hold ‐ ‐ ‐ ‐
Replacement Antenna Tower FS #27 $16,000 ‐ ‐ ‐ ‐
Subtotal $117,441 $91,000 $218,000 $169,000 $49,000
Emerald Ash Borer Response
EAB Ash Tree Replacement Program $1,000,000 $1,500,000 $1,500,000 $500,000 ‐
Subtotal $1,000,000 $1,500,000 $1,500,000 $500,000 $0
Street, Sidewalk & Bikepath Maintenance
Annual Street Maintenance $5,950,000 $5,000,000 $5,000,000 $5,000,000 $5,000,000
Dundee Road Streetscape $60,000 ‐ ‐ ‐ ‐
Raupp Bridge Reconstruction $200,000 $200,000 ‐ ‐ ‐
Annual Sidewalk/Bike Path Maintenance $325,000 $325,000 $325,000 $325,000 $325,000
Weiland Road/Prairie Road Improvements $100,452 ‐ ‐ ‐ ‐
Subtotal $6,635,452 $5,525,000 $5,325,000 $5,325,000 $5,325,000
Storm Sewer System
Villagewide Storm Sewer Repair $300,000 ‐ $300,000 ‐ $300,000
Subtotal $300,000 $0 $300,000 $0 $300,000
Technology
Audio/Visual Council Chambers ($65,000) On Hold ‐ ‐ ‐ ‐
Document Management Solution $45,000 ‐ ‐ ‐ ‐
GIS Consortium $152,997 $141,512 $148,143 $154,855 $162,372
Public Works Software $33,125 $4,500 $4,500 $4,500 $4,500
Upgrade Wireless Network $54,000 ‐ ‐ ‐ ‐
Subtotal $285,122 $146,012 $152,643 $159,355 $166,872
Water Main & Sanitary Sewer Systems
Lift Station Repair & Rehabilitation $780,000 $530,000 $300,000 $300,000 $300,000
Pump House Repairs & Security Improvements $610,318 ‐ ‐ ‐ ‐
SCADA Improvements $77,000 $85,800 $103,400 $66,000 ‐
Villagewide Sanitary Sewer Replacement $0 $700,000 ‐ $700,000 ‐
Villagewide Water Main Replacement $345,000 $959,500 $700,000 ‐ $700,000
Subtotal $1,812,318 $2,275,300 $1,103,400 $1,066,000 $1,000,000
Total $10,150,333 $9,537,312 $8,599,043 $7,219,355 $6,840,872
Grand Total 2013‐2017 $42,346,915
Village of Buffalo Grove 159 2013 Adopted Budget
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, and
Ensure 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, and
Youth Center.
Village of Buffalo Grove 160 2013 Adopted Budget
Muni
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
cipal Pa
y: Thi
mu
Cen
mpact: Thi
d Amount
Actual
enditures
Category
Land
gineering
nstruction
quipment
ntingency
Sub‐Total
arking F
s program p
nicipal lots.
nter, Pace/Me
s project is fu
FY 2008
$42,750
$35,317
FY 2013
$74,100
$74,100
Facility M
provides for
The 2013 p
etra, and We
unded throug
5 Year Ex
FY 2009
$43,000
$47,327
5 Year Proj
FY 2014
$91,000
$91,000
Mainten
the routine
lanned maint
ll Houses 1, 2
h the Genera
xpenditure His
FY 2010
$359,000
$54,700
jected Expend
FY 2015
$218,000
$218,000
Category:
Fund: Cap
Account N
Priority Sc
Initial Pro
Project Co
nance
sealing, rest
tenance inclu
2, 6 & 7.
al Fund’s oper
story
FY 2011
$48,000
$50,000
ditures
FY 2016
$169,000
$169,000
Buildings &
pital Projects
Number: 150
core: 16
posal Date:
oordinator: P
triping, and
udes lots at
rating revenu
Estimat
FY 201
$65,00
$65,00
FY 201
$49,00
$49,00
Grounds Im
s ‐ Facilities
0.75.560.10
Ongoing
PW‐Enginee
reconstructio
the Public Se
ues.
ted TO12
00 $557
00 $252
17 TO
00 $601
00 $601
mprovements
ering
on of
ervice
OTAL
7,750
2,344
OTAL
1,100
1,100
s
Village of Buffalo Grove 161 2013 Adopted Budget
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 in jeopardy. 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 residents, property, and environment.
The Village of Buffalo Grove has been a Tree City USA for over twenty years. The trees in urban forest
provide many social and economic benefits which are often overlooked. According to the USDA Forest
Service, some benefits of 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 calls for the removal and replacement of nearly 7,000 Village‐owned Ash trees
over the next 4 years. The expenditures are being programmed in the Capital Improvement Plan due to
the size, scope, and duration of this natural disaster.
Village of Buffalo Grove 162 2013 Adopted Budget
EAB A
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
Ash Tree
y: Ove
due
rem
gro
mpact: Thi
d Amount
Actual
enditures
Category
Land
gineering
nstruction $
quipment
ntingency
Sub‐Total $
Replace
er the next 4
e to Emerald
movals, stump
owing contrac
s project will
FY 2008
$ 0
$ 0
FY 2013
1,000,000
1,000,000
ement Pr
years 7,000 A
d Ash Borer
p grinding, p
ct for 4,300 tr
be funded fro
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
$1,500,000
$1,500,000
rogram
Ash Trees wi
r infestation.
arkway resto
rees.
om the revolv
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
$1,500,000
$1,500,000
Cate
Fund
Acco
Prior
Initia
Proje
ll need to be
. The prog
oration, 2,700
ving line of cr
story
FY 2011
$ 0
$ 0
ditures
FY 2016
$500,000
$500,000
egory: Natur
d: Capital Pro
ount Numbe
rity Score: 2
al Proposal D
ect Coordina
removed and
gram will inc
0 tree purcha
redit.
Estimat
FY 201
$ 0
$ 0
FY 201
‐
‐
al Disasters
ojects ‐ Facil
er: 150.75.56
22
Date: 2013
ator: Public
d replaced
clude tree
ases and a
ted TO12
0 $
0 $
17 TO
$4,50
$4,50
lities
60.40
Works ‐ Ope
OTAL
0
0
OTAL
00,000
00,000
erations
Village of Buffalo Grove 163 2013 Adopted Budget
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 jurisdictional break‐down of
streets in the Village 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. The majority of
work to be performed during the 2013 construction season will be for the rehabilitation of street surface
and curb/gutter along various identified local streets.
The following streets are scheduled for repair in 2013:
Street Miles Street Miles Street Miles
Highland Grove Drive 0.77 Cobblestone Court 0.05 Meridian Way 0.12
Somerset Lane 0.19 Aberdeen Lane 0.16 Olive Hill Drive 0.29
Sunridge Lane 0.20 Aberdeen Court 0.04 Jordan Terrace 0.32
Wakefield Lane 0.13 Highland Grove Ct S. 0.03 Wright Boulevard 0.14
Wakefield Court 0.05 Woodridge Lane 0.13 Bank Lane 0.07
Pinehurst Lane 0.19 Chevy Chase Drive 0.35 Woodstone Drive 0.15
Fox Hill Drive 0.33 Columbus Parkway 0.21 Woodstone Court 0.09
Fox Court East 0.05 Prague Avenue 0.28 Brunswick Drive 0.08
Fox Court West 0.06 Marquette Place 0.14 Johnson Drive 1.52
Dunhill Drive 0.43 Linden Avenue 0.31 Hastings Lane/Drive 0.55
Newtown Court West 0.19 Buckingham Lane 0.20 Willow Parkway 1.50
Newtown Court East 0.05 Woodbury Road 0.07
Cobblestone Lane 0.26 Thorndale Drive 0.38 TOTAL 10.08
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
Village of Buffalo Grove 164 2013 Adopted Budget
Annu
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
1 While $5,
reduced/d
al Stree
y: The
CIP
eva
stre
mpact: The
of h
d Amount
$
Actual
enditures $
Category
Land
gineering $
nstruction $
quipment
ntingency
Sub‐Total $5
,9500,000 was
eferred CIP pro
et Main
e annual stree
. In 2013,
aluation study
eet maintena
e Village’s per
home rule sal
FY 2008
2,990,000
2,914,130
FY 2013
$475,000
5,475,000
5,950,0001
s requested, th
ojects could be
tenanc
et maintenan
the Village
y of all Village
nce and is ref
rcentage of t
es tax fund th
5 Year Ex
FY 2009
$2,300,000
$2,243,128
5 Year Proj
FY 2014
$425,000
$4,575,000
$5,000,000
e FY 2013 Bud
e revisited mid
e
nce and reha
is also sche
e streets. Th
flected in the
he State’s Mo
his project.
xpenditure His
FY 2010
$2,679,045
$1,512,258
jected Expend
FY 2015
$425,000
$4,575,000
$5,000,000
get includes $4
d‐year.
Category:
Fund: Mo
Account N
Priority Sc
Initial Pro
Project Co
bilitation pro
eduled to pe
is study will h
e FY 2013 Proj
otor Fuel Tax
story
FY 2011
$1,750,000
$1,207,750
ditures
FY 2016
$425,000
$4,575,000
$5,000,000
4,750,000. If r
Street, Side
otor Fuel Tax
Number: 130
core: 19
posal Date:
oordinator: P
ogram is cove
erform a co
help plan the
jected Expen
x, bond proce
Estimat
FY 201
0 $1,700,0
0 $3,408,2
FY 201
$425,00
0 $4,575,0
0 $5,000,0
revenues impr
ewalk & Bike
x
0.75.560.20
Ongoing
PW‐Enginee
ered in each y
mplete pave
e next five ye
ditures below
eeds, and a po
ted TO12
000 $11,4
226 $11,2
17 TO
00 $2,17
000 $23,7
000 25,95
ove,
e Path Maint
ering
year’s
ement
ars of
w.
ortion
OTAL
19,045
85,492
OTAL
75,000
75,000
50,000
enance
Village of Buffalo Grove 165 2013 Adopted Budget
Dund
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
ee Roa
y: Thi
Roa
rou
com
Thi
con
out
mpact: Thi
rev
d Amount
Actual
enditures
Category
Land
gineering
nstruction
quipment
ntingency
Sub‐Total
d Stree
s project inc
ad corridor.
utes already
mmercial dist
s project wa
nstruction wil
t will likely ca
s project is fu
enues.
FY 2008
$ 0
$ 0
FY 2013
$60,000
$60,000
tscape
ludes installa
The propos
in place alo
ricts and num
s included o
l be substant
rry over into
unded throug
5 Year Ex
FY 2009
$16,000
$ 0
5 Year Proj
FY 2014
‐
‐
Improv
ation of sidew
ed sidewalk
ong Dundee
merous town
n IDOT’s Aug
tially complet
2013.
gh an internal
xpenditure His
FY 2010
$650,211
$ 0
jected Expend
FY 2015
‐
‐
Category:
Fund: Cap
Account N
Priority Sc
Initial Pro
Project Co
vement
walk and mu
locations we
Road, prov
parks.
gust 3, 2012
te in 2012 bu
l transfer from
story
FY 2011
$634,212
$ 0
ditures
FY 2016
‐
‐
Street, Side
pital Projects
Number: 150
core: 19
posal Date:
oordinator: P
ulti‐use path
ere selected
vide access t
Letting. It i
t restoration
m the Genera
Estimat
FY 201
$101,0
$50,00
FY 201
‐
‐
ewalk & Bike
s ‐ Facilities
0.75.560.10
2009
PW‐Enginee
along the Du
to complete
to schools,
is anticipated
and project
al Fund’s ope
ted TO12
13 $1,40
00 $50
17 TO
$60
$60
e Path Maint
ering
undee
e bike
heavy
d that
close‐
rating
OTAL
01,436
0,000
OTAL
0,000
0,000
enance
Village of Buffalo Grove 166 2013 Adopted Budget
Raup
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
p Boule
y: Thi
imp
sch
fun
Pro
mpact: Thi
rev
d Amount
Actual
enditures
Category
Land
gineering $
nstruction $
quipment
ntingency ($
Sub‐Total $
evard Br
s project cove
provements
eduled to be
ding (80%) i
ogram admini
s project is fu
enues.
FY 2008
$ 0
$ 0
FY 2013
$10,000
$160,000
$830,000
$800,000)
$200,000
ridge Re
ers the evalua
to the Raup
e completed i
s provided b
stered by the
unded throug
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
‐
‐
‐
‐
‐
C
A
econstr
ation and sub
pp Boulevard
n 2012 with
by the Highw
e USDOT Fede
gh an internal
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
‐
‐
‐
‐
‐
Category: St
Fund: Capita
Account Nu
Priority Scor
Initial Propo
Project Coo
ruction
bsequent des
d Bridge. P
Phase II read
way Bridge Re
eral Highway
l transfer from
story
FY 2011
$23,000
$41,469
ditures
FY 2016
‐
‐
‐
‐
‐
treet, Sidew
al Projects ‐
mber: 150.7
re: 19
osal Date: 20
rdinator: PW
sign and const
Phase I desig
dy to begin in
eplacement a
Administrati
m the Genera
Estimat
FY 201
$32,00
($19,52
FY 201
‐
‐
‐
‐
‐
walk & Bike P
Facilities
75.560.30
011
W‐Engineerin
truction of ne
gn engineeri
n 2013. Signi
and Rehabilit
on.
al Fund’s ope
ted TO12
00 $55
24) $21
17 TO
$10
$160
$830
($800
$200
Path Mainten
ng
eeded
ing is
ficant
tation
rating
OTAL
5,000
1,945
OTAL
0,000
0,000
0,000
0,000)
0,000
nance
Village of Buffalo Grove 167 2013 Adopted Budget
Annu
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
2 While $3
CIP project
al Sidew
y: Ann
mpact: Thi
rev
d Amount
$
Actual
enditures $
Category
Land
gineering
nstruction $
quipment
ntingency
Sub‐Total $
25,000 was req
ts could be rev
walk/Bi
nual sidewalk
s project is fu
enues.
FY 2008
$250,000
$255,759
FY 2013
$325,000
$325,0002
quested, the FY
visited mid‐yea
ke Path
k and bike pat
unded throug
5 Year Ex
FY 2009
$150,000
$148,926
5 Year Proj
FY 2014
$325,000
$325,000
Y 2013 Budget
ar.
h Maint
th maintenan
gh an internal
xpenditure His
FY 2010
$150,000
$142,902
jected Expend
FY 2015
$325,000
$325,000
t includes $100
Category:
Fund: Gen
Account N
Priority Sc
Initial Pro
Project Co
enance
nce and rehab
l transfer from
story
FY 2011
$150,000
$149,964
ditures
FY 2016
$325,000
$325,000
0,000. If reven
Street, Side
neral Fund
Number: 100
core: 20
posal Date:
oordinator: P
e
bilitation prog
m the Genera
Estimat
FY 201
$325,00
$325,00
FY 201
$325,00
$325,00
nues improve, r
ewalk & Bike
0.55.10.535.
Ongoing
PW‐ Enginee
gram.
al Fund’s ope
ted TO12
00 $1,02
00 $1,02
17 TO
00 $1,62
00 $1,62
reduced/defer
epath Mainte
05
ering
rating
OTAL
25,000
22,551
OTAL
25,000
25,000
rred
enance
Village of Buffalo Grove 168 2013 Adopted Budget
Weila
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
and Roa
y: Lak
reim
Roa
Dep
exp
are
mpact: Thi
rev
d Amount
$
Actual
enditures ($
Category
Land
gineering $
nstruction
quipment
ntingency
Sub‐Total $
ad/Prair
ke County
mbursement
ad/Prairie Ro
partment is
panding the st
being funded
s project is fu
enues.
FY 2008
$884,104
$141,377)
FY 2013
$100,452
$100,452
rie Road
Department
of the orig
oad portion
paying 100%
tudy along th
d through an
unded throug
5 Year Ex
FY 2009
$640,000
$356,448
5 Year Proj
FY 2014
‐
‐
d Impro
of Transp
inal full stud
of the Pha
% of the su
he Lake Cook
internal tran
gh an internal
xpenditure His
FY 2010
$496,390
$361,579
jected Expend
FY 2015
‐
‐
Category:
Fund: Cap
Account N
Priority Sc
Initial Pro
Project Co
ovemen
portation is
dy cost afte
se I Study.
upplemental
Road Corrido
nsfer from the
l transfer from
story
FY 2011
$335,633
$136,255
ditures
FY 2016
‐
‐
Street, Side
pital Projects
Number: 160
core: 25
posal Date:
oordinator: P
t
to provid
er completion
The Cook
expenses w
or. The rema
e General Fun
m the Genera
Estimat
FY 201
$234,05
$163,90
FY 201
‐
‐
ewalk & Bike
s ‐ Streets
0.75.560.20
2008
PW‐Enginee
de a perce
n of the We
County Hig
which result
ining expend
nd.
al Fund’s ope
ted TO12
54 $2,59
02 $876
17 TO
$100
$100
e Path Maint
ering
ntage
eiland
ghway
from
itures
rating
OTAL
90,181
6,807
OTAL
0,452
0,452
enance
Village of Buffalo Grove 169 2013 Adopted Budget
Storm Sewer System
The Village of Buffalo Grove maintains a piped network of 180 miles of storm sewer and one storm
water lift station at Jackson Drive. 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 5 percent 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 in 2013 and repairs will be addressed in
order of priority.
It is anticipated that the storm sewer system repair program will be an ongoing need. The storm repairs
are being scheduled every other year, opposite of the sanitary sewer repair program.
Village of Buffalo Grove 170 2013 Adopted Budget
Villag
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
3 While $30
CIP project
gewide S
y: Thi
prio
Tele
alte
mpact: Thi
rev
d Amount
Actual
enditures
Category
Land
gineering
nstruction $
quipment
ntingency
Sub‐Total $
00,000 was req
ts could be rev
Storm S
s program p
ority location
evising Inspe
ernating year
s project is fu
enues.
FY 2008
$ 0
$ 0
FY 2013
$300,000
$300,0003
quested, the FY
visited mid‐yea
Sewer R
provides for
ns. The loca
ection Progra
s, opposite of
unded throug
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
‐
‐
Y 2013 Budget
ar.
Repair P
storm sewer
ations are id
m. The Stor
f the Sanitary
gh an internal
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
$300,000
$300,000
t includes $200
Category:
Fund: Gen
Account N
Priority Sc
Initial Pro
Project Co
Program
r lining, poin
entified thro
rm Sewer Re
y Sewer progr
l transfer from
story
FY 2011
$ 0
$ 0
ditures
FY 2016
‐
‐
0,000. If reven
Storm Sewe
neral Fund
Number: 100
core: 14
posal Date:
oordinator: P
m
nt repairs, or
ough the Ann
epair Program
ram.
m the Genera
Estimat
FY 201
$ 0
$ 0
FY 201
$300,00
$300,00
nues improve, r
er
0.55.25.560.
2013
PW‐Enginee
r replacemen
nual Storm S
m is schedule
al Fund’s ope
ted TO12
$
$
17 TO
00 $900
00 $900
reduced/defer
40
ering
nts at
Sewer
ed for
rating
OTAL
0
0
OTAL
0,000
0,000
rred
Village of Buffalo Grove 171 2013 Adopted Budget
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 division currently maintains:
13 Servers
220+ Desktop and Mobile Workstations
Almost 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 for 2013 which will strengthen both the distribution
and maintenance of data throughout the Village.
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.
Village of Buffalo Grove 172 2013 Adopted Budget
Docu
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
ment M
y: Thi
doc
mpact: Thi
rev
d Amount
Actual
enditures
Category
Land
gineering
nstruction
quipment
ntingency
Sub‐Total
Manage
s project wil
cument mana
s project is fu
enues.
FY 2008
$ 0
$ 0
FY 2013
$45,000
$45,000
ment So
l allow emp
agement.
unded throug
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
‐
‐
olution
loyees to sca
gh an internal
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
‐
‐
Category:
Fund: Cap
Account N
Priority Sc
Initial Pro
Project Co
an and organ
l transfer from
story
FY 2011
$ 0
$ 0
ditures
FY 2016
‐
‐
Technology
ital Projects
Number: 150
core: 21
posal Date:
oordinator: O
nize docume
m the Genera
Estimat
FY 201
$ 0
$ 0
FY 201
‐
‐
y
s ‐ Facilities
0.75.560.50
2012
OVM‐Inform
ents for long
al Fund’s ope
ted TO12
0 $
0 $
17 TO
$45
$45
mation Techn
term
rating
OTAL
0
0
OTAL
5,000
5,000
nology
Village of Buffalo Grove 173 2013 Adopted Budget
GIS C
Summary
Budget Im
Budgeted
Expe
Expense
Staffing/En
Con
Eq
Con
S
onsorti
y: Join
and
hou
to f
pre
wh
sav
stre
mpact: Thi
rev
d Amount
$
Actual
enditures $
Category
Land
gineering $
nstruction
quipment
ntingency
Sub‐Total $
um
ning the GIS C
d developmen
use staff wou
fit organizati
esented below
ich provides s
vings will be r
eamlined with
s project is fu
enues.
FY 2008
0 $
0 $
FY 2013
$127,572
$25,425
$152,997
Consortium w
nt tools throu
ld be realized
onal needs w
w are based
savings in har
ealized as im
h input from
unded throug
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
$133,951
$7,561
$141,512
would give th
ugh a cooper
d as the Villag
without hiring
on the Rem
rdware and s
plementation
professionals
gh an internal
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
$140,648
$7,495
$148,143
Categor
Fund: C
Accoun
Priority
Initial P
Project
he Village of B
ative, regiona
ge would onl
g additional
mote Access S
oftware costs
n of a GIS sys
s who special
l transfer from
story
FY 2011
$ 0
$ 0
ditures
FY 2016
$147,680
$7,175
$154,855
ry: Technolo
Capital Proje
nt Number: 1
y Score: 19
Proposal Dat
Coordinato
Buffalo Grove
al consortium
y pay partial
employees.
Service GIS C
s for the Villa
tem will be f
ize specificall
m the Genera
Estimat
FY 201
$ 0
$ 0
FY 201
$155,06
$7,308
$162,37
ogy
cts ‐ Facilitie
150.75.560.5
te: 2013
or: PW‐Engin
e access to st
m. Savings ov
staff salaries
The expend
Consortium M
age. Finally, a
ully schedule
ly in GIS.
al Fund’s ope
ted TO12
$ 0
$ 0
17 TO
64 $704
8 $54
72 $759
es
50
neering
taffing
ver in‐
s sized
itures
Model
a time
d and
rating
OTAL
OTAL
4,915
4,964
9,879
Village of Buffalo Grove 174 2013 Adopted Budget
Upgra
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
ade Wir
y: Thi
new
rem
mpact: Thi
rev
d Amount
Actual
enditures
Category
Land
gineering
nstruction
quipment
ntingency
Sub‐Total
reless N
s project will
w base anten
mote building
s project is fu
enues.
FY 2008
$ 0
$ 0
FY 2013
$15,000
$7,000
$32,000
$54,000
Network
l upgrade the
nna system
s.
unded throug
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
‐
‐
‐
‐
k ‐ Build
e current 5 y
at Village Ha
gh an internal
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
‐
‐
‐
‐
Category: Te
Fund: Capita
Account Nu
Priority Sco
Initial Propo
Project Coo
ding to B
year old wire
all and upgra
l transfer from
story
FY 2011
$ 0
$ 0
ditures
FY 2016
‐
‐
‐
‐
echnology
al Projects ‐
umber: 150.7
re: 21
osal Date: 20
ordinator: OV
Building
less network
ade the data
m the Genera
Estimat
FY 201
$ 0
$ 0
FY 201
‐
‐
‐
‐
Facilities
75.560.50
012
VM‐Informa
g
k. It will prov
a connection
al Fund’s ope
ted TO12
0 $
0 $
17 TO
$15
$7,
$32
$54
tion Techno
vide a
n at 9
rating
OTAL
0
0
OTAL
5,000
,000
2,000
4,000
ology
Village of Buffalo Grove 175 2013 Adopted Budget
Water Main & Sanitary Sewer Systems
The Village of Buffalo Grove’s oldest water main was constructed in 1929 with the majority,
approximately 50 percent, 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 Road water main replacement. In the previous five year period since
2008, there has been $1,997,566 expended 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 Metropolitan Water Reclamation
District (Cook County).
Expenditures in this category historically include repairs and reliability enhancements to the water and
wastewater systems.
Village of Buffalo Grove 176 2013 Adopted Budget
Lift St
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
tation R
y: Thi
the
req
pro
pai
A W
to h
mpact: Thi
d Amount
$
Actual
enditures
Category
Land
gineering
nstruction $
quipment
ntingency
Sub‐Total $
Repair &
s program pr
e Raupp, OTP
quired work id
otection syste
nting.
Water Pollutio
help fund the
s program is f
FY 2008
$300,000
$ 0
FY 2013
$30,000
$750,000
$780,000
& Rehab
rovides for p
P and Cambr
dentified at o
em renovatio
on Control Lo
e OTP/COTL p
funded by the
5 Year Ex
FY 2009
$300,000
$669,606
5 Year Proj
FY 2014
$30,000
$500,000
$530,000
bilitatio
permanently
idge on the
other lift stati
ons, mainten
an through th
roject.
e Water & Se
xpenditure His
FY 2010
$300,000
$133,455
jected Expend
FY 2015
$30,000
$270,000
$300,000
Category:
Fund: Wat
Account N
Priority Sc
Initial Pro
Project Co
n Progr
installed stan
Lake Lift Sta
ons, such as
nance lift rep
he IEPA was a
ewer Fund Re
story
FY 2011
$300,000
$290,000
ditures
FY 2016
$30,000
$270,000
$300,000
Water Main
ter & Sewer
Number: 170
core: 21
posal Date:
oordinator: P
ram
ndby emerge
ations and w
condition eva
pairs, and co
authorized at
serves.
Estimat
FY 201
$300,00
$150,00
FY 201
$30,00
$270,00
$300,00
n & Sanitary
Fund
0.55.36.560.
2001
Public Work
ency generato
ill complete
aluations, cat
ontractual in
t $531,000 in
ted TO12
00 $1,50
00 $1,24
17 TO
00 $150
00 $2,06
00 $2,21
Sewer
70
ks
ors at
other
thodic
terior
2012
OTAL
00,000
43,061
OTAL
0,000
60,000
10,000
Village of Buffalo Grove 177 2013 Adopted Budget
Pump
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
p House
y: Thi
Com
ma
The
thro
sub
It is
will
ver
mpact: Thi
d Amount
Actual
enditures
Category
Land
gineering
nstruction $
quipment
ntingency
Sub‐Total $
e & Secu
s program i
mprehensive
ndated vulne
e IEPA has in
ough the P
bstantially com
s anticipated
l occur in 201
sus the lump
s program is f
FY 2008
$ 0
$ 0
FY 2013
$610,318
$610,318
urity Im
ncorporates
Water Study
erability study
formed the V
ublic Water
mplete and b
that construc
13. If the loan
sum shown i
funded by the
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
‐
‐
mprovem
pump hous
y Update and
y.
Village that $
Supply Loa
bidding will o
ction may be
n is approved
in the table b
e Water & Se
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
‐
‐
Category: W
Fund: Wate
Account Nu
Priority Sco
Initial Prop
Project Coo
ments
se repair pro
d improveme
$610,318 in l
an Program.
occur in accor
egin late in 20
d, the paymen
below.
ewer Fund Re
story
FY 2011
$600,000
$44,505.06
ditures
FY 2016
‐
‐
Water Main
er & Sewer
umber: 170.
ore: 19
posal Date: 2
ordinator: P
ojects identi
ents identifie
oan funds ha
The desig
rdance with t
012 but that m
nt schedule w
serves.
Estimat
FY 201
$600,00
6 $100,00
FY 201
‐
‐
& Sanitary S
.55.35.560.6
2010
W‐Engineer
ified in the
ed in the fed
ave been res
gn engineeri
the loan sche
most expend
would be exte
ted TO12
00 $1,20
00 $144,
17 TO
$610
$610
Sewer
60
ring
2008
derally
erved
ing is
edule.
itures
ended
OTAL
00,000
505.06
OTAL
0,318
0,318
Village of Buffalo Grove 178 2013 Adopted Budget
SCAD
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
DA Impro
y: Imp
Pla
mpact: Thi
d Amount
Actual
enditures
Category
Land
gineering
nstruction
quipment
ntingency
Sub‐Total
ovemen
plement reco
n. The numb
s program is f
FY 2008
$ 0
$ 0
FY 2013
$70,000
$7,000
$77,000
nts
ommended im
bers also inclu
funded by the
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
$78,000
$7,800
$85,800
mprovements
ude rain gauge
e Water & Se
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
$94,000
$9,400
$103,400
Category:
Fund: Wat
Account N
Priority Sc
Initial Pro
Project Co
s as detailed
e upgrades in
ewer Fund Re
story
FY 2011
$ 0
$ 0
ditures
FY 2016
$60,000
$6,000
$66,000
Technology
ter & Sewer
Number: 170
core: 16
posal Date:
oordinator:
in the SCAD
n 2013.
serves.
Estimat
FY 201
$ 0
$ 0
FY 201
‐
‐
‐
y
0.55.35.560.
2012
Public Work
DA System M
ted TO12
0 $
0 $
17 TO
$302
$30
$332
60
ks
Master
OTAL
0
0
OTAL
2,000
0,200
2,200
Village of Buffalo Grove 179 2013 Adopted Budget
Villag
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
gewide S
y: Thi
prio
Tele
Wh
futu
mpact: Thi
d Amount
Actual
enditures
Category
Land
gineering
nstruction
quipment
ntingency
Sub‐Total
Sanitary
s program p
ority location
evising Inspec
hile 2013 is an
ure planning
s program is f
FY 2008
$ 0
$ 0
FY 2013
‐
‐
y Sewer
rovides for s
ns. The locat
ction Program
n off‐year for
purposes.
funded by the
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
$700,000
$700,000
r Replac
sanitary sewe
tions are ide
m.
r this work, th
e Water & Se
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
‐
‐
Category:
Fund: Wat
Account N
Priority Sc
Initial Pro
Project Co
cement
er lining, poi
entified throu
his item is inc
ewer Fund Re
story
FY 2011
$ 0
$ 0
ditures
FY 2016
$700,000
$700,000
Water Main
ter & Sewer
Number: 170
core: 14
posal Date:
oordinator: P
t Progra
nt repairs, o
ugh the Annu
cluded in the
serves.
Estimat
FY 201
$650,00
$450,00
FY 201
‐
‐
n & Sanitary
Fund
0.55.36.560
2012
PW‐Enginee
am
r replacemen
ual Sanitary S
2013‐2017 C
ted TO12
00 $650
00 $450
17 TO
$1,40
$1,40
Sewer
.70
ering
nts at
Sewer
CIP for
OTAL
0,000
0,000
OTAL
00,000
00,000
Village of Buffalo Grove 180 2013 Adopted Budget
Villag
Summary
Budget Im
Budgeted
Expe
Expense
En
Con
Eq
Con
S
gewide W
y: Thi
por
In
Mo
St.
ord
pro
the
com
mpact: Thi
d Amount
Actual
enditures
Category
Land
gineering
nstruction $
quipment
ntingency
Sub‐Total $
Water M
s program p
rtions of the V
2012, three
ohawk), Patto
Mary’s) and
der to allow
ojects, a singl
e water main
mpletion in 20
s program is f
FY 2008
$ 0
$ 0
FY 2013
$15,000
$300,000
$30,000
$345,000
Main Re
rovides for w
Village as iden
priority loc
on Drive (Brad
are proposed
the water ra
e location is
ns: Cottonwo
014.
funded by the
5 Year Ex
FY 2009
$ 0
$ 0
5 Year Proj
FY 2014
$30,000
$845,000
$84,500
$959,500
eplacem
water main r
ntified throug
cations were
dley to Stillw
d to be rehab
ate increases
proposed fo
ood Road. T
e Water & Se
xpenditure His
FY 2010
$ 0
$ 0
jected Expend
FY 2015
‐
$700,000
‐
$700,000
Category:
Fund: Wat
Account N
Priority Sc
Initial Pro
Project Co
ment Pr
replacements
gh the Water
e identified
well), and Cott
bilitated using
to provide
r 2013 to reh
The other tw
ewer Fund Re
story
FY 2011
$ 0
$ 0
ditures
FY 2016
‐
‐
‐
‐
Water Main
ter & Sewer
Number: 170
core: 14
posal Date:
oordinator: P
rogram
s at priority
Service Inter
on Raupp B
tonwood Roa
g cured‐in‐pla
sufficient cap
habilitate the
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Estimat
FY 201
$160,00
$160,00
FY 201
‐
$700,00
‐
$700,00
n & Sanitary
Fund
0.55.35.560.
2012
PW‐Enginee
locations in
rruption Repo
Blvd (Golfvie
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pital for iden
e most troub
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ted TO12
00 $160
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17 TO
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$114
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Sewer
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ew to
ood to
P). In
ntified
led of
ed for
OTAL
0,000
0,000
OTAL
5,000
45,000
4,500
04,500
Village of Buffalo Grove 181 2013 Adopted Budget
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. Since 2009, vehicle amortization has not been funded due to budget constraints.
The 2013 budget includes $415,000 to fund the reserve account in order to minimize a direct impact on
the operating budget as equipment comes up for replacement in the near future. Currently, $6.9 million
is in the reserve account and the table below shows the projected replacement costs through 2019. 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.
Department 2013 2014 2015 2016 2017 2018 SubTotal
Fire Services $75,284 $75,367 $226,524 $147,521 $144,794 $1,016,522 $1,777,625
Police Services $122,249 $568,459 $27,238 $717,946
Building & Zoning $40,261 $21,727 $61,915 $143,343
Engineering $72,186 $28,706 $130,477
Building
Maintenance $16,152 $739,543 $16,717 $17,915 $861,283
Street Maintenance $665,136 $10,000 $119,838 $201,314 $1,415,859
Forestry & Grounds $630,465 $164,167 $187,927 $1,116,198
E.M.A. $160,000 $160,000
Water $375,809 $10,000 $87,360 $138,731 $801,825
Sanitary Sewer $221,841 $15,768 $1,693 $56,648 $757,612
Storm Sewer $65,005 $80,889
Central Garage $53,726 $134,007 $72,121 $259,854
Buffalo Grove Golf
Club $253,346 $26,519 $4,232 $59,246 $343,343
Arboretum Golf
Course $53,550 $121,634 $21,887 $79,009 $165,860 $461,733
TOTALS $213,685 $3,814,694 $734,107 $522,378 $532,085 $1,758,970 $9,027,987
Village of Buffalo Grove 182 2013 Adopted Budget
The follow
Equipmen
The graph
43 percen
The large
vehicle pu
wing graph pr
nt assuming a
h below chart
nt of current v
decrease in r
urchases.
$
$1,000,00
$2,000,00
$3,000,00
$4,000,00
$5,000,00
$6,000,00
$7,000,00
$8,000,00
0%
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10%
15%
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rojects the ba
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2017 201
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quipment an
18
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ately
12.
d
Village of Buffalo Grove 183 2013 Adopted Budget
Criteria List and Scoring Matrix
Criteria Number 0 1 2
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
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
Mandates or Other
Legal Requirements 3
Project is not mandated or
otherwise required by intergovern‐
mental 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
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
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
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
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
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
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
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
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
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
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
Village of Buffalo Grove 184 2013 Adopted Budget
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. In FY 2013, emphasis will be directed towards engineering and construction recommended
for work in 2013. 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.
Village of Buffalo Grove 185 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 130 - Motor Fuel Tax Fund
Revenues
15 - Other Taxes
410.60 Motor Fuel Tax 1,096,794 1,060,719 985,530 1,005,587 1,000,000
15 - Other Taxes 1,096,794 1,060,719 985,530 1,005,587 1,000,000
Percent Change 2013 vs. 2012 Budget 1.47%
45 - Interest Income
450.10 Investment Pool 50 228 200 - -
45 - Interest Income 50 228 200 - -
Percent Change 2013 vs. 2012 Budget -100.00%
50 - Miscellaneous Revenue
465.65 Grants - (187,582) - - -
465.90 Miscellaneous Income 675,596 375,164 187,582 187,582 187,582
470 Bond Proceeds - - - 6,000,000 -
50 - Miscellaneous Revenue 675,596 187,582 187,582 6,187,582 187,582
Percent Change 2013 vs. 2012 Budget 0.00%
55 - Operating Transfers
460.05 Interfund Transfers In 507,605 615,284 608,820 608,994 -
55 - Operating Transfers 507,605 615,284 608,820 608,994 -
Percent Change 2013 vs. 2012 Budget -100.00%
Revenues Total 2,280,045 1,863,813 1,782,132 7,802,163 1,187,582
Percent Change 2013 vs. 2012 Budget -33.36%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 75 - Capital Improvement
55 - Capital Outlay
560.20 Streets & Highways 1,512,379 1,259,292 1,700,000 1,700,000 4,750,000
55 - Capital Outlay 1,512,379 1,259,292 1,700,000 1,700,000 4,750,000
Percent Change 2013 vs. 2012 Budget 179.41%
65 - Other Financing Uses
570.30 Debt Service Fund - - 600,000 600,000 -
65 - Other Financing Uses - - 600,000 600,000 -
Percent Change 2013 vs. 2012 Budget -100.00%
Expenditures Total 1,512,379 1,259,292 2,300,000 2,300,000 4,750,000
Percent Change 2013 vs. 2012 Budget 106.52%
Village of Buffalo Grove 186 2013 Adopted Budget
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 2013 portion of
the Village’s comprehensive Capital Improvement Plan for the FY 2013 through FY 2017. Funding will come from
several sources, most notably the transfer of prior accumulations of unreserved Corporate Fund Balance and
Water and Sewer Fund equity as authorized under current Village use policies.
Village of Buffalo Grove 187 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 150 - Facilities Fund
Revenues
45 - Interest Income
450.05 Savings - - - - -
450.10 Investment Pool 300 63 - - -
45 - Interest Income 300 63 - - -
Percent Change 2013 vs. 2012 Budget 0.00%
50 - Miscellaneous Revenue
465.90 Miscellaneous Income 2,688,440 17,559 - - 1,000,000
50 - Miscellaneous Revenue 2,688,440 17,559 - - 1,000,000
Percent Change 2013 vs. 2012 Budget 0.00%
55 - Operating Transfers
460.05 Interfund Transfers In 512,160 371,070 412,013 620,000 586,097
55 - Operating Transfers 512,160 371,070 412,013 620,000 586,097
Percent Change 2013 vs. 2012 Budget 42.25%
Revenues Total 3,200,900 388,692 412,013 620,000 1,586,097
Percent Change 2013 vs. 2012 Budget 284.96%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 75 - Capital Improvement
55 - Capital Outlay
560.10 Land Improvements 2,135,655 93,096 101,013 50,000 134,100
560.20 Streets & Highways 26,084 (7,716) - - -
560.30 Buildings & Structures 280,745 (6,077) 246,000 295,000 200,000
560.40 Improvements Other Than
Building
54,700 50,000 65,000 65,000 1,000,000
560.50 Technology - 247,250 - 210,000 251,997
55 - Capital Outlay 2,497,184 376,553 412,013 620,000 1,586,097
Percent Change 2013 vs. 2012 Budget 284.96%
Expenditures Total 2,497,184 376,553 412,013 620,000 1,586,097
Percent Change 2013 vs. 2012 Budget 284.96%
Village of Buffalo Grove 188 2013 Adopted Budget
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 2013 through FY 2017. Proceeds for the street maintenance fund are
funded through the following bond issues: Series 2012 and Series 2003 plus certain of the proceeds from the
Corporate Purpose General Obligation Bonds‐Series 1995.
Village of Buffalo Grove 189 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 160 - Streets Fund
Revenues
45 - Interest Income
450.10 Investment Pool 765 196 400 100 100
45 - Interest Income 765 196 400 100 100
Percent Change 2013 vs. 2012 Budget -75.00%
50 - Miscellaneous Revenue
465.90 Miscellaneous Income - 158,285 134,533 - -
50 - Miscellaneous Revenue - 158,285 134,533 - -
Percent Change 2013 vs. 2012 Budget -100.00%
55 - Operating Transfers
460.05 Interfund Transfers In - - 600,000 600,000 -
55 - Operating Transfers - - 600,000 600,000 -
Percent Change 2013 vs. 2012 Budget -100.00%
Revenues Total 765 158,481 734,933 600,100 100
Percent Change 2013 vs. 2012 Budget -99.99%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 75 - Capital Improvement
55 - Capital Outlay
560.20 Streets & Highways 319,003 1,134,372 1,048,247 400,860 100,452
55 - Capital Outlay 319,003 1,134,372 1,048,247 400,860 100,452
Percent Change 2013 vs. 2012 Budget -90.42%
Expenditures Total 319,003 1,134,372 1,048,247 400,860 100,452
Percent Change 2013 vs. 2012 Budget -90.42%
Village of Buffalo Grove 190 2013 Adopted Budget
Se
Enter
Golf Cou
Water an
Refuse F
ecti
rprise F
rse Fund
nd Sewer Op
und
ion
und Su
perating
7
mmaryy and Deetail
Village of Buffalo Grove 191 2013 Adopted Budget
This page intentionally left blank.
Village of Buffalo Grove 192 2013 Adopted Budget
Golf
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 following programs are required to be performed:
1. Golf course maintenance and operations
2. Departmental administration
3. Club house operations
4. Facilities planning
Department Structure
Village Manager
Golf Operations
Buffalo Grove Golf
Course
Pro Shop Maintenance
Arboretum Golf
Course
Pro Shop Maintenance
Village of Buffalo Grove 193 2013 Adopted Budget
2012 Accomplishments
Arboretum:
1. Increased Total Green Fees by 4 percent to $725,000 versus $698,000 as of October 1.
2. Coupon Sales increased by 20 percent to $42,700 versus $35,575 as of October 1.
3. Increased paid rounds by 5 percent to 24,435 versus 23,223.
Buffalo Grove Golf Course:
1. Increased Total Green Fees by 4 percent to $684,700 (estimate) versus $666,500 in 2011.
2. Implemented Golf Now tee sheet technologies which generated a new customer base and over $20,000 in
green fee revenues in a 4 month span (July - October).
3. Increased paid rounds by 6 percent to $32,350 (estimate) versus $30,600 in 2011.
4. Developed and promoted a successful text marketing club with over 225 members. Results included a
$2,200.00 increase in green fee revenues at slower time periods on the tee sheet.
2013 Goals
In addition to the normal operating goals managed within each department; this fiscal year, all departments have
goals related to the implementation of the strategic plan.
Inventory and prioritize all departmental services and categorize as core or non-core.
Participate in the establishment of the Village-wide Comprehensive Training Program.
Review and revise departmental fee and fine structure.
Assess future plans for Buffalo Grove Golf Club property and potential impact on operations.
Review departmental fleet to determine need and future replacement necessity.
Village of Buffalo Grove 194 2013 Adopted Budget
2013 Staffing Summary
There are no programmed staffing changes. The Director of Golf Operations retired in late-2012 under the
Voluntary Separation Incentive program and the resulting recruitment and selection process for the position has
been deferred until mid-2013
FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Assistant Director of Golf Operations 1 0 1 0 1 0
Assistant Golf Professional 1 0 1 0 1 0
Assistant Golf Professional 0 2 0 2 0 2
Director of Golf Operations 1 0 1 0 1 1
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 1 0 1
Golf Course Maintenance Worker – Seasonal 0 14 0 14 0 14
Golf Course Maintenance Worker II 0 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
Golf Course Supervisor 1 0 0 0 0 0
Had Golf Professional 1 0 1 0 1 0
Horticulturist 1 0 1 0 1 0
Total 8 52 8 52 8 53
Full & Part-Time Total 60 60 61
Village of Buffalo Grove 195 2013 Adopted Budget
Buffalo Grove Golf
FY 2011 Actual
FY 2012 Est.
Actuals FY 2013 Budget
Personal Services
579,403
502,000
557,108
Personal Benefits
183,369
163,700
178,500
Operating Expenses
201,040
166,901
144,100
Contractual Services
1,600
10,800
10,800
Repairs and Maintenance
119,490
113,336
127,000
Capital Equipment
47,921
24,000
39,000
Commodities
127,033
129,301
130,000
All Other Expenses
33,040
1,200
500
Other Uses
-
54,450
24,060
Total
1,292,896
1,165,688
1,211,068
0
200000
400000
600000
800000
1000000
1200000
1400000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Buffalo Grove Golf
Village of Buffalo Grove 196 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 180 ‐ Buffalo Grove Golf Fund
Revenues
40 ‐ Charges for Services
445.10 Greens Fees 716,818 650,833 770,000 715,000 725,000
445.15 Power Cart Rental 152,595 121,245 150,000 150,000 175,000
445.20 Pull Cart Rental 5,839 4,660 5,000 4,000 5,000
445.25 Driving Range Fees 64,948 51,393 70,000 55,000 65,000
445.30 Memberships & Passes 81,807 81,762 85,000 70,000 80,000
445.35 Merchandise Sales 68,230 65,637 70,000 70,000 70,000
445.40 Sales Tax 6,701 5,899 7,000 7,000 7,000
445.50 GPS Income 17,141 13,935 20,000 20,000 ‐
445.55 Club Rental Fees 1,441 795 1,000 1,200 1,500
445.56 Locker Room Rental 150 225 300 100 200
445.57 Club Storage 425 395 400 425 500
445.60 Rental Income Facility 38,227 64,739 65,000 65,000 40,000
445.65 Rental Income Cell Tower ‐ ‐ ‐ ‐ 27,000
445.70 Utility Reimbursement 4,755 11,341 15,000 10,000 15,000
445.90 Other Revenue 1,468 5,653 ‐ ‐ ‐
40 - Charges for Services 1,160,545 1,078,512 1,258,700 1,167,725 1,211,200
Percent Change 2013 vs. 2012 Budget ‐3.77%
45 ‐ Interest Income
450.05 Savings (314) (471) ‐ ‐ ‐
450.10 Investment Pool ‐ ‐ ‐ ‐ ‐
45 - Interest Income (314) (471) - - -
Percent Change 2013 vs. 2012 Budget 0.00%
50 ‐ Miscellaneous Revenue
465.90 Miscellaneous Income ‐ ‐ 1,000 ‐ ‐
50 - Miscellaneous Revenue - - 1,000 - -
Percent Change 2013 vs. 2012 Budget ‐100.00%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 215,000 184,000 ‐ ‐ ‐
55 - Operating Transfers 215,000 184,000 - - -
Percent Change 2013 vs. 2012 Budget 0.00%
Revenues Total 1,375,231 1,262,041 1,259,700 1,167,725 1,211,200
Percent Change 2013 vs. 2012 Budget ‐3.85%
Village of Buffalo Grove 197 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 84 ‐ Golf
10 ‐ Salaries
500.05 Full Time 321,600 301,553 287,395 270,000 284,108
500.10 Part Time 166,167 135,474 134,640 100,000 158,000
500.15 Seasonal 84,642 116,142 93,840 105,000 86,000
500.35 Overtime 24,144 22,434 24,480 24,000 27,000
500.40 Longevity 3,800 3,800 3,000 3,000 2,000
10 - Salaries 600,353 579,403 543,355 502,000 557,108
Percent Change 2013 vs. 2012 Budget 2.53%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 65,672 67,122 64,748 64,000 64,500
505.10 Professional Training 401 ‐ 1,000 700 1,000
505.15 Dues & Memberships 3,156 2,059 3,200 3,200 3,200
505.25 Uniform Maintenance 3,773 3,887 3,500 1,200 3,000
505.35 Safety Equipment 799 24 1,000 800 1,000
505.45 ICMA Deferred Compensation 2,843 2,036 1,800 1,800 ‐
505.80 Employer's Contribution ‐ IMRF 114,164 108,241 97,085 92,000 105,800
15 - Taxes and Benefits 190,808 183,369 172,333 163,700 178,500
Percent Change 2013 vs. 2012 Budget 3.58%
25 ‐ Operating Expenses
510.02 Telephone 4,687 5,061 4,500 4,000 4,000
510.03 Postage9 102 150 100 100
510.04 Travel ‐ ‐ 500 ‐ 500
510.10 Maintenance Contracts 5,543 50 ‐ ‐ ‐
510.16 Printing 539 ‐ 500 500 500
510.20 Computer Services 4,897 7,565 8,000 8,000 8,000
510.28 Audit Fees 1,500 ‐ 1,500 1,500 1,500
510.40 Supplies ‐ Office 6,537 6,659 ‐ 5,000 5,000
510.49 Supplies ‐ Golf Course 6,725 7,619 14,000 6,000 7,000
510.50 Supplies ‐ All Other ‐ 42 ‐ ‐ ‐
510.55 Operating Equip ‐ Department ‐ ‐ ‐ ‐ ‐
510.70 Merchandise Purchases 47,850 53,245 45,000 48,000 45,000
510.73 Golf Cart Rental 35,768 38,898 33,000 33,000 35,000
510.76 Driving Range 2,776 3,168 3,000 3,301 3,000
510.79 Advertising & Promotions 10,063 8,983 10,000 11,000 10,000
510.82 GPS Expense 34,938 40,406 30,000 25,000 ‐
510.83 Credit Card Fees 23,627 23,365 20,000 15,000 18,000
510.85 State Sales Tax 7,362 5,877 6,500 6,500 6,500
25 - Operating Expenses 192,821 201,040 176,650 166,901 144,100
Percent Change 2013 vs. 2012 Budget ‐18.43%
30 ‐ Contractual Services
515.05 IRMA Premium 10,000 ‐ 10,000 10,000 10,000
515.10 Unemployment Insurance 1,600 1,600 800 800 800
30 - Contractual Services 11,600 1,600 10,800 10,800 10,800
Percent Change 2013 vs. 2012 Budget 0.00%
40 ‐ Repairs and Maintenance
535.20 Buildings & Facilities 12,504 7,842 10,000 10,000 10,000
535.35 Golf Course 38,689 36,109 34,500 33,501 47,000
535.40 Irrigation System 3,676 8,177 10,000 10,835 10,000
545.05 Gasoline 24,805 27,420 25,000 29,000 30,000
545.10 Diesel Fuel 225 1,252 ‐ ‐ ‐
Village of Buffalo Grove 198 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
545.15 Automotive Parts 2 245 ‐ ‐ ‐
545.20 Garage Labor 479 1,130 ‐ ‐ ‐
550.05 Department Equipment 27,122 37,315 30,000 30,000 30,000
40 - Repairs and Maintenance 107,502 119,490 109,500 113,336 127,000
Percent Change 2013 vs. 2012 Budget 15.98%
45 ‐ Commodities
530.05 Electricity ‐ Facilities 76,268 61,765 60,000 55,000 55,000
530.20 Gas ‐ Facilities 9,586 9,716 10,000 9,000 9,000
530.45 Chemicals and Fertilizers 71,050 54,802 65,000 64,000 65,000
530.50 Small Equipment Tools & Hardware 429 750 1,000 1,301 1,000
45 - Commodities 157,333 127,033 136,000 129,301 130,000
Percent Change 2013 vs. 2012 Budget ‐4.41%
50 ‐ Other Expenses
580.05 All Other Expenses 90 256 500 1,200 500
800 Depreciation 32,784 32,784 ‐ ‐ ‐
50 - Other Expenses 32,874 33,040 500 1,200 500
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 1,000 ‐ 1,000
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ ‐
555.40 Reserve for Technology ‐ ‐ 1,000 1,000 1,000
560.30 Buildings & Structures ‐ ‐ 3,000 ‐ 2,000
560.80 Golf Course 26,941 47,921 32,000 23,000 35,000
55 - Capital Outlay 26,941 47,921 37,000 24,000 39,000
Percent Change 2013 vs. 2012 Budget 5.41%
65 ‐ Other Financing Uses
570.10 Corporate Fund ‐ ‐ ‐ ‐ ‐
570.60 Arboretum Golf Course Fund ‐ ‐ 70,106 54,450 24,060
65 - Other Financing Uses - - 70,106 54,450 24,060
Percent Change 2013 vs. 2012 Budget ‐65.68%
Department Total: 84 - Golf 1,320,232 1,292,896 1,256,244 1,165,688 1,211,068
Percent Change 2013 vs. 2012 Budget ‐3.60%
Expenditures Total 1,320,232 1,292,896 1,256,244 1,165,688 1,211,068
Village of Buffalo Grove 199 2013 Adopted Budget
Arboretum Golf
FY 2011 Actual
FY 2012 Est.
Actuals FY 2013 Budget
Personal Services
580,655
576,800
582,680
Personal Benefits
173,722
163,760
170,730
Operating Expenses
242,579
191,605
178,100
Contractual Services
1,600
10,800
10,800
Repairs and Maintenance
85,355
80,500
93,000
Capital Equipment
23,299
24,265
26,000
Commodities
169,133
164,148
160,500
All Other Expenses
16
1,265
500
Total
1,276,359
1,213,143
1,222,310
0
200000
400000
600000
800000
1000000
1200000
1400000
FY 2011 Actual FY 2012 Est. Actual FY 2013 Budget
Arboretum Golf
Village of Buffalo Grove 200 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 190 ‐ Arboretum Golf Fund
Revenues
40 ‐ Charges for Services
445.10 Greens Fees 634,129 699,802 775,000 785,000 780,000
445.15 Power Cart Rental 129,014 159,189 194,000 200,000 200,000
445.20 Pull Cart Rental 403 768 700 800 750
445.30 Memberships & Passes 30,381 97,836 35,000 10,000 35,000
445.35 Merchandise Sales 38,931 47,275 60,000 45,000 60,000
445.36 Coupon Sales 4,323 8,573 20,000 42,000 35,000
445.40 Sales Tax 3,268 3,181 4,800 3,500 4,800
445.50 GPS Income 27,224 27,179 ‐ ‐ ‐
445.55 Club Rental Fees 2,770 3,040 2,000 2,300 2,500
445.56 Locker Room Rental ‐ ‐ 200 100 200
445.60 Rental Income Facility 53,418 41,340 55,000 50,000 55,000
445.70 Utility Reimbursement 3,551 8,612 25,000 20,000 25,000
445.90 Other Revenue 150 111 ‐ ‐ ‐
40 - Charges for Services 927,562 1,096,906 1,171,700 1,158,700 1,198,250
Percent Change 2013 vs. 2012 Budget 2.27%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 453,000 168,000 70,106 54,450 24,060
55 - Operating Transfers 453,000 168,000 70,106 54,450 24,060
Percent Change 2013 vs. 2012 Budget ‐65.68%
Revenues Total 1,380,562 1,264,906 1,241,806 1,213,150 1,222,310
Percent Change 2013 vs. 2012 Budget ‐1.57%
Village of Buffalo Grove 201 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 84 ‐ Golf
10 ‐ Salaries
500.05 Full Time 354,821 362,532 365,431 360,000 351,380
500.10 Part Time 102,055 106,420 97,920 110,000 112,000
500.15 Seasonal 67,045 76,624 78,540 75,000 85,500
500.35 Overtime 29,283 30,879 28,560 28,000 30,000
500.40 Longevity 4,000 4,200 3,800 3,800 3,800
10 - Salaries 557,204 580,655 574,251 576,800 582,680
Percent Change 2013 vs. 2012 Budget 1.47%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 43,611 49,035 48,571 48,000 53,341
505.10 Professional Training 893 379 500 200 500
505.15 Dues & Memberships 3,329 2,986 2,500 2,000 2,500
505.25 Uniform Maintenance ‐ ‐ ‐ 405 3,000
505.26 Uniform Rental 6,983 5,719 3,500 2,600 ‐
505.35 Safety Equipment 809 240 500 555 500
505.45 ICMA Deferred Compensation 2,843 2,036 ‐ ‐ ‐
505.80 Employer's Contribution ‐ IMRF 106,886 113,327 108,584 110,000 110,889
15 - Taxes and Benefits 165,354 173,722 164,155 163,760 170,730
Percent Change 2013 vs. 2012 Budget 4.01%
25 ‐ Operating Expenses
510.02 Telephone 5,264 5,623 4,000 4,000 4,000
510.03 Postage ‐ ‐ 100 ‐ 100
510.04 Travel ‐ 271 500 ‐ 500
510.16 Printing ‐ ‐ 500 400 500
510.20 Computer Services 4,403 2,724 6,000 5,000 6,000
510.28 Audit Fees 1,500 ‐ 1,500 1,500 1,500
510.40 Supplies ‐ Office 6,136 5,538 5,000 10,000 5,000
510.49 Supplies ‐ Golf Course 17,150 9,821 15,000 8,000 15,000
510.55 Operating Equip ‐ Department ‐ 1,126 2,000 ‐ 1,000
510.70 Merchandise Purchases 58,187 51,476 45,000 46,000 45,000
510.73 Golf Cart Rental 43,686 59,044 76,000 60,000 60,000
510.79 Advertising & Promotions 18,407 20,552 20,000 18,000 20,000
510.82 GPS Expense 53,746 60,915 ‐ 20,205 ‐
510.83 Credit Card Fees 18,238 22,393 17,000 15,000 15,000
510.85 State Sales Tax 2,958 3,096 4,500 3,500 4,500
25 - Operating Expenses 229,675 242,579 197,100 191,605 178,100
Percent Change 2013 vs. 2012 Budget ‐9.64%
30 ‐ Contractual Services
515.05 IRMA Premium 10,000 ‐ 10,000 10,000 10,000
515.10 Unemployment Insurance 1,600 1,600 800 800 800
30 - Contractual Services 11,600 1,600 10,800 10,800 10,800
Percent Change 2013 vs. 2012 Budget 0.00%
40 ‐ Repairs and Maintenance
535.20 Buildings & Facilities 10,100 19,088 15,000 12,000 15,000
535.35 Golf Course 11,733 20,132 29,000 22,000 26,000
535.40 Irrigation System 9,089 3,585 13,000 8,500 16,000
545.05 Gasoline 13,883 19,252 17,000 20,000 20,000
545.20 Garage Labor ‐ ‐ ‐ ‐ ‐
550.05 Department Equipment 22,164 23,298 20,000 18,000 16,000
40 - Repairs and Maintenance 66,969 85,355 94,000 80,500 93,000
Village of Buffalo Grove 202 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Percent Change 2013 vs. 2012 Budget ‐1.06%
45 ‐ Commodities
530.05 Electricity ‐ Facilities 65,087 61,783 55,000 50,000 50,000
530.20 Gas ‐ Facilities 20,702 14,221 18,000 18,000 18,000
530.45 Chemicals and Fertilizers 95,664 92,652 93,000 95,773 90,000
530.50 Small Equipment Tools & Hardware 129 477 500 375 2,500
45 - Commodities 181,582 169,133 166,500 164,148 160,500
Percent Change 2013 vs. 2012 Budget ‐3.60%
50 ‐ Other Expenses
580.05 All Other Expenses 100 16 ‐ 1,265 500
50 - Other Expenses 100 16 - 1,265 500
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ ‐ ‐ ‐
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ ‐
560.30 Buildings & Structures ‐ ‐ 2,000 1,265 1,000
560.80 Golf Course 21,990 23,299 33,000 23,000 25,000
55 - Capital Outlay 21,990 23,299 35,000 24,265 26,000
Percent Change 2013 vs. 2012 Budget ‐25.71%
Department Total: 84 - Golf 1,234,474 1,276,359 1,241,806 1,213,143 1,222,310
Percent Change 2013 vs. 2012 Budget ‐1.57%
Expenditures Total 1,234,474 1,276,359 1,241,806 1,213,143 1,222,310
Village of Buffalo Grove 203 2013 Adopted Budget
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 2013, the proposed revenue budget for the Village's Water and Sewer Fund totals $10,130,906 compared to
$8,118,786 for FY 2012, an increase of $2,012,120 or 24.8 percent. When compared to the FY 2012 Estimated
Actual of $7,717,780, the proposed budget increases by 31.3 percent.
Water Fund revenues include building fees, sales of water, investment income and all other revenues.
Building Revenue & Fees: The revenue for development fees are less than a percent of the proposed budget. This
account group takes into consideration anticipated building and development plans. The review incorporates a
conservative, realistic outlook using factors such as economics, current development trends, status relative to the
overall review process of the Village prior to final permitting along with the feasibility of the project assumed by
developers. Total fees are expected to be 1.3 percent more than the 2012 budget.
Sales of Water: Significant revenue accrues from the metered sale of water, fees for the local share of the debt
service requirements of the Northwest Water Commission 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 is
effective on January 1, 2013. Sales of Water and Village Sewer Use Charges are based on the current metered
consumption rate as adopted by the Village Board ($4.05/1,000 gallons), further allocating the charge at $3.24 and
$.81/1,000 gallons respectively. On January 1, 2014, the combined rate adjusts to $5.26/1,000 gallons. Every
January thereafter the rate is increased by 4 percent. The rate recommendations were the result of the twenty
year proforma analysis. This report will be updated and reviewed annually.
Over the last four years, the consumption of water has decreased by 15 percent. Over the last two years the
decline in usage has moderated. No significant growth in consumption was factored for FY 2013. Overall calendar
2012, residential consumption is averaging 6,300 gallons/month compared to 7,390 since calendar 1976. The
economy has played a role in water consumption as foreclosures and vacant homes are registering water use. The
2010 Census indicates that the Village’s population is shrinking resulting in fewer system users. From a broader
perspective, the Village’s efforts towards water conservation, the maturity of the community, the use of native
plantings, and more efficient appliances have all played a significant role in the decline in the amount of water
consumed.
Bond fee revenue is based upon fiscal year debt service requirements adjusted for other non‐fee/rate sources of
funds used to moderate the requirements downward. As of January 1, 2013, the monthly flat fee charged to each
user/consumer within the Village is $1.90 per month.
The last line item of significance is Lake County Sanitary Sewer Treatment Fees. There is a significant decrease in
revenue related to the Village’s collection of sanitary sewer fees on behalf of Lake County. Revenue dropped by
$473,761 due to the change in billing methodology from a fixed fee to a fee based on actual consumption and the
institution of a summer sewer credit program.
Village of Buffalo Grove 204 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 170 ‐ Water & Sewer Fund
Revenues
30 ‐ Permits
435.75 Water Connection Fees 7,430 3,550 1,500 2,650 1,500
435.76 Lake County Sewer Tap On Fees 133,995 34,150 25,000 30,600 25,000
435.77 Village Sewer Tap On Fees 2,252 600 500 600 500
435.78 Water Meter Sales 11,642 3,132 3,500 9,000 4,000
435.79 System Improvement Fees 27,120 7,290 7,500 9,000 7,500
435.80 Sewer T.V. Inspection Fees 2,300 ‐ ‐ ‐ ‐
30 - Permits 184,739 48,722 38,000 51,850 38,500
Percent Change 2013 vs. 2012 Budget 1.32%
40 ‐ Charges for Services
441.05 Sales of Water Resident ‐ Regular 3,134,017 2,993,763 3,146,000 3,208,280 4,309,200
441.15 Charge 404,233 403,585 404,100 402,000 402,000
441.20 Penalties 27,049 88,178 27,000 29,000 29,000
441.30 Construction Water 2,469 954 750 600 750
441.60 Fees ‐ Turn On ‐ ‐ ‐ ‐ ‐
441.65 Fees ‐ Water Use Non‐Resident ‐ ‐ ‐ ‐ ‐
442.05 Village Sewer Resident ‐ Regular 780,110 687,533 795,000 798,000 1,077,300
442.10 Village Sewer Penalties 4,558,903 3,559,265 ‐ ‐ ‐
443.00 Lake County Sewer Sanitary Sewer
Service Fees
‐ ‐ 3,673,761 3,200,000 3,200,000
40 - Charges for Services 8,906,781 7,733,278 8,046,611 7,637,880 9,018,250
Percent Change 2013 vs. 2012 Budget 12.08%
45 ‐ Interest Income
450.05 Savings 1,652 944 575 500 400
450.10 Investment Pool 495 109 ‐ ‐ ‐
450.15 Money Market 15 (31) 100 50 50
450.20 CD's 61,203 32,589 20,000 18,500 20,000
450.25 Securities 17,843 7,960 11,000 8,000 5,000
45 - Interest Income 81,208 41,571 31,675 27,050 25,450
Percent Change 2013 vs. 2012 Budget ‐19.65%
50 ‐ Miscellaneous Revenue
465.65 Grants ‐ ‐ ‐ ‐ 437,388
465.90 Miscellaneous Income 2,133 45,332 2,500 1,000 611,318
50 - Miscellaneous Revenue 2,133 45,332 2,500 1,000 1,048,706
Percent Change 2013 vs. 2012 Budget 41848.24%
55 ‐ Operating Transfers
460.05 Interfund Transfers In ‐ ‐ ‐ ‐ ‐
55 - Operating Transfers - - - - -
Percent Change 2013 vs. 2012 Budget 0.00%
Revenues Total 9,174,861 7,868,903 8,118,786 7,717,780 10,130,906
Percent Change 2013 vs. 2012 Budget 24.78%
Village of Buffalo Grove 205 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 55 ‐ Public Works
Division: 35 ‐ Water
10 ‐ Salaries
500.05 Full Time 648,217 636,213 685,649 642,110 576,520
500.10 Part Time ‐ ‐ 38,197 ‐ ‐
500.35 Overtime 56,289 53,332 51,096 46,207 51,288
500.40 Longevity 5,510 6,110 5,560 4,960 5,360
10 - Salaries 710,016 695,655 780,502 693,277 633,168
Percent Change 2013 vs. 2012 Budget ‐18.88%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 93,533 88,870 113,628 113,628 120,406
505.10 Professional Training 179 215 1,800 900 3,000
505.15 Dues & Memberships 246 364 774 600 894
505.20 Clothing Allowance 1,017 994 1,880 1,600 2,060
505.25 Uniform Maintenance ‐ ‐ ‐ 2,100 2,169
505.26 Uniform Rental 2,519 2,555 2,169 ‐ ‐
505.35 Safety Equipment 6,558 3,557 6,900 5,200 6,900
505.45 ICMA Deferred Compensation 2,607 1,750 847 1,770 ‐
505.80 Employer's Contribution ‐ IMRF 140,204 154,380 151,238 152,135 154,033
15 - Taxes and Benefits 246,863 252,685 279,236 277,933 289,462
Percent Change 2013 vs. 2012 Budget 3.66%
25 ‐ Operating Expenses
510.02 Telephone 4,333 4,350 7,536 5,800 7,536
510.10 Maintenance Contracts 15,642 45,718 89,765 85,000 89,765
510.12 Equipment Rental 431 304 1,018 750 1,018
510.14 Subscriptions & Publications ‐ ‐ ‐ ‐ ‐
510.16 Printing 120 228 4,000 3,000 4,000
510.40 Supplies ‐ Office 441 413 500 500 450
510.50 Supplies ‐ All Other 1,358 1,759 2,800 2,400 2,800
510.55 Operating Equip ‐ Department 600 ‐ ‐ 6,000 6,000
510.90 Northwest Water Commission 1,267,270 1,349,085 1,393,850 1,393,850 1,382,005
25 - Operating Expenses 1,290,195 1,401,857 1,499,469 1,497,300 1,493,574
Percent Change 2013 vs. 2012 Budget ‐0.39%
30 ‐ Contractual Services
515.05 IRMA Premium 109,942 137,702 129,942 129,942 129,942
515.10 Unemployment Insurance 2,560 2,560 1,280 1,280 1,600
30 - Contractual Services 112,502 140,262 131,222 131,222 131,542
Percent Change 2013 vs. 2012 Budget 0.24%
40 ‐ Repairs and Maintenance
535.05 Sidewalks, Curbs, & Bikeways 8,056 12,186 25,000 25,000 25,000
535.20 Buildings & Facilities 132 207 70,000 70,000 70,000
540.05 Well Equipment 4,195 3,691 8,000 6,000 10,000
540.10 Pumping Stations 5,953 208 5,000 4,200 5,000
540.15 Watermains & Services 13,456 13,525 16,000 12,000 16,000
540.20 Reservoirs 1,831 722 5,000 3,000 5,000
540.25 Water Meters 7,254 7,316 14,000 14,000 14,000
540.30 Hydrants & Valves 7,900 9,629 20,000 15,000 20,000
545.05 Gasoline 3,890 7,413 8,396 6,044 8,416
545.10 Diesel Fuel 10,101 12,455 17,299 11,273 14,842
545.15 Automotive Parts 9,748 12,553 9,486 9,000 12,146
545.20 Garage Labor 29,461 31,196 32,897 30,169 37,860
Village of Buffalo Grove 206 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
545.25 Lubricants 2,498 ‐ 1,033 ‐ 944
545.30 Garage Overhead ‐ ‐ ‐ ‐ ‐
545.40 Contractual Auto Services 3,992 8,429 9,394 3,294 4,162
550.05 Department Equipment 571 5,950 16,000 9,230 16,000
550.10 Radios ‐ ‐ 500 300 500
40 - Repairs and Maintenance 109,038 125,480 258,005 218,510 259,870
Percent Change 2013 vs. 2012 Budget 0.72%
45 ‐ Commodities
530.15 Electricity ‐ Water & Sewer 249,117 211,373 230,000 192,000 230,000
530.30 Gas ‐ Water & Sewer 1,465 3,588 3,000 3,000 3,000
530.45 Chemicals and Fertilizers 2,220 4,306 5,220 4,200 5,220
530.50 Small Equipment Tools & Hardware 1,323 987 1,600 1,500 1,600
530.60 Water Sample Analysis 11,693 10,995 11,720 12,000 25,360
530.65 Water Meter Purchases 11,169 30,935 21,500 45,202 43,000
45 - Commodities 276,987 262,184 273,040 257,902 308,180
Percent Change 2013 vs. 2012 Budget 12.87%
50 ‐ Other Expenses
580.05 All Other Expenses 5,642 1,624 ‐ ‐ ‐
800 Depreciation 1,196,275 1,037,357 ‐ ‐ ‐
50 - Other Expenses 1,201,917 1,038,981 - - -
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Capital Outlay
555.10 Office and Other Equipment ‐ ‐ 6,000 ‐ ‐
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 54,255
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 1,500
560.60 Water System 48,944 79,070 1,494,000 600,000 1,025,000
55 - Capital Outlay 48,944 79,070 1,500,000 600,000 1,080,755
Percent Change 2013 vs. 2012 Budget ‐27.95%
60 ‐ Debt Service
565.10 Principal ‐ ‐ ‐ ‐ ‐
565.20 Interest ‐ ‐ ‐ ‐ 6,010
565.60 Northwest Water Service 430,699 429,428 440,163 440,163 440,163
60 - Debt Service 430,699 429,428 440,163 440,163 446,173
Percent Change 2013 vs. 2012 Budget 1.37%
65 ‐ Other Financing Uses
570.10 Corporate Fund 705,000 705,000 705,000 705,000 765,000
570.20 Debt Service Fund 180,000 200,000 180,000 180,000 180,000
65 - Other Financing Uses 885,000 905,000 885,000 885,000 945,000
Percent Change 2013 vs. 2012 Budget 6.78%
Division Total: 35 - Water 5,312,161 5,330,602 6,046,637 5,001,307 5,587,724
Percent Change 2013 vs. 2012 Budget ‐7.59%
Village of Buffalo Grove 207 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Division: 36 ‐ Sewer
10 ‐ Salaries
500.05 Full Time 255,208 232,874 278,320 245,000 287,062
500.35 Overtime 23,878 25,897 11,780 25,000 12,264
500.40 Longevity 2,034 1,434 2,369 2,369 2,633
10 - Salaries 281,120 260,205 292,469 272,369 301,959
Percent Change 2013 vs. 2012 Budget 3.24%
15 ‐ Taxes and Benefits
505.05 Group & Medical Life 64,729 90,513 90,805 90,805 102,196
505.10 Professional Training 73 160 400 400 400
505.15 Dues & Memberships 120 ‐ 160 160 100
505.20 Clothing Allowance 448 549 701 650 701
505.25 Uniform Maintenance ‐ ‐ 1,100 1,141 1,141
505.26 Uniform Rental 1,259 1,236 ‐ ‐ ‐
505.35 Safety Equipment 5,017 2,513 7,780 7,000 7,780
505.45 ICMA Deferred Compensation 405 272 92 92 ‐
505.80 Employer's Contribution ‐ IMRF 59,302 52,472 58,547 59,717 62,490
15 - Taxes and Benefits 131,353 147,715 159,585 159,965 174,808
Percent Change 2013 vs. 2012 Budget 9.54%
25 ‐ Operating Expenses
510.02 Telephone 15,343 16,096 37,907 12,000 15,721
510.10 Maintenance Contracts 17,633 14,181 ‐ 20,000 23,112
510.12 Equipment Rental 6,799 239 433 300 433
510.40 Supplies ‐ Office 383 393 14,700 500 450
510.50 Supplies ‐ All Other 2,343 3,373 3,500 3,250 3,500
510.55 Operating Equip ‐ Department 7,089 5,425 7,500 7,500 7,500
25 - Operating Expenses 49,590 39,707 64,040 43,550 50,716
Percent Change 2013 vs. 2012 Budget ‐20.81%
30 ‐ Contractual Services
515.05 IRMA Premium 36,648 64,927 41,648 41,648 41,648
515.10 Unemployment Insurance 1,280 1,280 640 640 800
30 - Contractual Services 37,928 66,207 42,288 42,288 42,448
Percent Change 2013 vs. 2012 Budget 0.38%
40 ‐ Repairs and Maintenance
540.35 Storm and Sanitary Sewers 737 2,300 2,500 5,000 4,000
540.40 Lift Stations 13,709 19,832 ‐ 13,200 14,200
545.05 Gasoline 2,008 3,488 2,751 2,751 3,066
545.10 Diesel Fuel 5,182 9,807 8,979 8,979 9,338
545.15 Automotive Parts 4,522 4,187 5,264 5,264 5,264
545.20 Garage Labor 7,803 12,916 18,476 18,476 14,313
545.25 Lubricants ‐ ‐ 738 738 649
545.40 Contractual Auto Services 273 2,018 4,000 4,000 1,552
550.05 Department Equipment 2,663 4,248 6,200 6,000 6,200
550.10 Radios ‐ ‐ 200 200 200
40 - Repairs and Maintenance 36,897 58,796 49,108 64,608 58,782
Percent Change 2013 vs. 2012 Budget 19.70%
45 ‐ Commodities
530.15 Electricity ‐ Water & Sewer 47,563 50,412 46,500 45,000 45,000
530.50 Small Equipment Tools & Hardware 1,493 389 ‐ 1,300 1,500
530.70 Lake County Tap‐On Fees 125,800 47,600 40,000 40,000 40,000
Village of Buffalo Grove 208 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
530.75 Lake County Sanitary Sewer Fees 4,533,134 3,598,936 3,673,761 3,200,000 3,200,000
45 - Commodities 4,707,990 3,697,337 3,760,261 3,286,300 3,286,500
Percent Change 2013 vs. 2012 Budget ‐12.60%
50 ‐ Other Expenses
580.05 All Other Expenses ‐ ‐ 75 ‐ ‐
50 - Other Expenses - - 75 - -
Percent Change 2013 vs. 2012 Budget ‐100.00%
55 ‐ Capital Outlay
555.30 Reserve for Capital Replacement ‐ ‐ ‐ ‐ 26,044
555.40 Reserve for Technology ‐ ‐ ‐ ‐ 1,350
560.70 Sewer System 27,546 97,913 950,000 600,000 950,000
55 - Capital Outlay 27,546 97,913 950,000 600,000 977,394
Percent Change 2013 vs. 2012 Budget 2.88%
60 ‐ Debt Service
565.10 Principal ‐ ‐ ‐ ‐ 17,427
565.20 Interest ‐ ‐ ‐ ‐ 9,864
60 - Debt Service - - - - 27,291
Percent Change 2013 vs. 2012 Budget 0.00%
Division Total: 36 - Sewer 5,272,424 4,367,880 5,317,826 4,469,080 4,919,898
Department Total: 55 - Public Works 10,584,585 9,698,482 11,364,463 9,470,387 10,507,622
Expenditures Total 10,584,585 9,698,482 11,364,463 9,470,387 10,507,622
Village of Buffalo Grove 209 2013 Adopted Budget
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 2013‐2014
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 effective rates are noted below.
Column1 Single Family Multi‐Family
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* $4.25*
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
Village of Buffalo Grove 210 2013 Adopted Budget
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 200 ‐ Refuse Fund
Revenues
50 ‐ Miscellaneous Revenue
465.55 SWANCC User Fees 966,537 1,036,872 1,039,387 1,041,217 1,041,217
50 - Miscellaneous Revenue 966,537 1,036,872 1,039,387 1,041,217 1,041,217
Percent Change 2013 vs. 2012 Budget 0.18%
Revenues Total 966,537 1,036,872 1,039,387 1,041,217 1,041,217
Percent Change 2013 vs. 2012 Budget 0.18%
Expenditures
Department: 86 ‐ Refuse
50 ‐ Other Expenses
580.35 SWANCC User Fees 936,197 935,365 969,321 934,285 934,285
50 - Other Expenses 936,197 935,365 969,321 934,285 934,285
Percent Change 2013 vs. 2012 Budget ‐3.61%
Department Total: 86 - Refuse 936,197 935,365 969,321 934,285 934,285
Percent Change 2013 vs. 2012 Budget ‐3.61%
Expenditures Total 936,197 935,365 969,321 934,285 934,285
Percent Change 2013 vs. 2012 Budget ‐3.61%
Village of Buffalo Grove 211 2013 Adopted Budget
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Village of Buffalo Grove 212 2013 Adopted Budget
Se
Fiduc
Police Pe
Firefighte
ectio
ciary Fu
ension Fund
ers Pension
on
nds
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Village of Buffalo Grove 213 2013 Adopted Budget
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Village of Buffalo Grove 214 2013 Adopted Budget
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. In 2012, the Village changed the annual benchmark for investment
returns from 7.5 percent to 7 percent. The annual salary increase assumption remains at 5 percent.
The Police Pension Board has invested about 45 percent of its investment portfolio in equity related instruments
(mutual funds and separate stocks) and 35 percent in fixed income investments (money market funds, certificates
of deposit, treasury bonds and government agencies).
The Police Pension’s average five‐year investment rate of return has been 3.20 percent. Over the past eight‐year
period the average investment rate of return has been 4.10 percent.
The 2013 budget includes pensions for 36 annuitants. 31 are traditional retirements, two are disability pensions,
two are surviving spouses, and one deferred pensioner.
Performance Activities and Measures
2011 Actual 2012 Estimate 2013 Projected
Unfunded Liability
(in thousands) $ 20,027 $ 21,500 $ 22,900
Assets (in thousands) $ 45,414 $ 47,500 $ 49,500
Percent Funded 67.97% 71.08% 73.40%
Number of Active
Participants 68 68 68
Number of Inactive
Participants 36 38 40
Departmental Staffing
No full time or part time employees are assigned to this program.
Village of Buffalo Grove 215 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 220 ‐ Police Pension Fund
Revenues
45 ‐ Interest Income
450.05 Savings 12,532 4,867 1,200 ‐ ‐
450.10 Investment Pool 2,955 613 100 ‐ ‐
450.15 Money Market 17 247 60 ‐ ‐
450.20 CD's ‐ ‐ ‐ ‐ ‐
450.25 Securities 60,097 69,381 35,000 34,500 36,000
450.30 Amortization ‐Security Disc/Prem 596,300 82,689 371,816 ‐ ‐
450.35 Gain/Loss Security Transaction 411,902 1,464,275 ‐ ‐ ‐
450.40 Annuity Gain/Loss 2,082,115 54,208 967,000 980,000 1,000,000
450.45 Stock Dividend 287,230 334,623 210,000 200,000 200,000
45 - Interest Income 3,453,148 2,010,903 1,585,176 1,214,500 1,236,000
Percent Change 2013 vs. 2012 Budget ‐22.03%
50 ‐ Miscellaneous Revenue
465.40 Pension Contributions ‐ ER 636,117 812,363 569,300 583,444 589,102
50 - Miscellaneous Revenue 636,117 812,363 569,300 583,444 589,102
Percent Change 2013 vs. 2012 Budget 3.48%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 1,955,825 2,201,593 2,159,838 2,174,955 2,198,690
55 - Operating Transfers 1,955,825 2,201,593 2,159,838 2,174,955 2,198,690
Percent Change 2013 vs. 2012 Budget 1.80%
Revenues Total 6,045,090 5,024,859 4,314,314 3,972,899 4,023,792
Percent Change 2013 vs. 2012 Budget ‐6.73%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 88 ‐ Police Pension
15 ‐ Taxes and Benefits
505.55 Survivor Pension ‐ Police 98,534 ‐ 98,534 95,281 95,281
505.60 Pension Payment ‐ Police 1,372,018 1,732,780 1,815,601 1,956,903 2,062,206
505.65 Disability Payment ‐ Police 89,528 89,528 89,528 89,528 89,528
15 - Taxes and Benefits 1,560,080 1,822,308 2,003,663 2,141,712 2,247,015
Percent Change 2013 vs. 2012 Budget 12.15%
50 ‐ Other Expenses
580.05 All Other Expenses 34,895 18,627 32,000 32,000 32,000
580.40 Investment Fees 96,789 126,431 105,000 110,000 110,000
50 - Other Expenses 131,684 145,058 137,000 142,000 142,000
Percent Change 2013 vs. 2012 Budget 3.65%
Expenditures Total 1,691,764 1,967,366 2,140,663 2,283,712 2,389,015
Percent Change 2013 vs. 2012 Budget 11.60%
Village of Buffalo Grove 216 2013 Adopted Budget
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. In 2012, the Village changed the annual benchmark for investment
returns from 7.5 percent to 7 percent. The annual salary increase assumption remains at 5 percent.
The Firefighters Pension Board has invested about 42.6 percent of its investment portfolio in equity related
instruments (mutual funds and separate stocks) and 60 percent in fixed income investments (money market funds,
certificates of deposit, treasury bonds and government agencies).
The Fire Pension’s average five‐year investment rate of return has been 2.78 percent. Over the past eight‐year
period the average investment rate of return has been 4.19 percent.
The 2012 budget includes pensions for 26 annuitants. 23 are traditional retirements, two are disability pensions
and one surviving spouses.
Performance Activities and Measures
2011 Actual 2012 Estimate 2013 Projected
Unfunded Liability
(in thousands) $ 21,326 $ 22,000 $ 23,000
Assets (in thousands) $ 36,989 $ 38,489 $ 39,989
Percent Funded 63.40% 65.40% 67.40%
Number of Active
Participants 61 61 61
Number of Inactive
Participants 25 27 29
Departmental Staffing
No full time or part time employees are assigned to this program.
Village of Buffalo Grove 217 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 230 ‐ Fire Pension Fund
Revenues
45 ‐ Interest Income
450.05 Savings 2,208 2,299 250 250 250
450.10 Investment Pool 27 ‐ ‐ ‐ ‐
450.15 Money Market 21 31 20 20 20
450.20 CD's 715,473 211,212 310,000 225,000 150,000
450.25 Securities 8,255 34,575 50,000 50,000 50,000
450.30 Amortization ‐Security Disc/Prem ‐ ‐ 120,252 ‐ ‐
450.35 Gain/Loss Security Transaction (32,107) 362,377 ‐ ‐ ‐
450.40 Annuity Gain/Loss 1,739,953 (306,176) 911,009 930,000 945,000
450.45 Stock Dividend 109,705 320,552 ‐ ‐ ‐
45 - Interest Income 2,543,535 624,870 1,391,531 1,205,270 1,145,270
Percent Change 2013 vs. 2012 Budget ‐17.70%
50 ‐ Miscellaneous Revenue
465.40 Pension Contributions ‐ ER 518,788 505,291 496,574 504,991 512,230
50 - Miscellaneous Revenue 518,788 505,291 496,574 504,991 512,230
Percent Change 2013 vs. 2012 Budget 3.15%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 1,853,285 2,033,998 2,003,757 2,017,782 2,103,943
55 - Operating Transfers 1,853,285 2,033,998 2,003,757 2,017,782 2,103,943
Percent Change 2013 vs. 2012 Budget 5.00%
Revenues Total 4,915,608 3,164,159 3,891,862 3,728,043 3,761,443
Percent Change 2013 vs. 2012 Budget ‐3.35%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 89 ‐ Fire Pension
15 ‐ Taxes and Benefits
505.56 Survivor Pension ‐ Fire 88,855 ‐ 88,855 81,490 81,490
505.61 Pension Payment ‐ Fire 372,078 799,038 1,003,673 1,185,115 1,384,423
505.66 Disability Payment ‐ Fire 123,238 212,093 123,238 70,113 95,156
15 - Taxes and Benefits 584,171 1,011,131 1,215,766 1,336,718 1,561,069
Percent Change 2013 vs. 2012 Budget 28.40%
50 ‐ Other Expenses
580.05 All Other Expenses 46,448 79,094 58,738 60,000 65,000
580.40 Investment Fees 10,714 ‐ 45,000 45,000 48,000
50 - Other Expenses 57,162 79,094 103,738 105,000 113,000
Percent Change 2013 vs. 2012 Budget 8.93%
Department Total: 89 - Fire Pension 641,333 1,090,225 1,319,504 1,441,718 1,674,069
Percent Change 2013 vs. 2012 Budget 26.87%
Expenditures Total 641,333 1,090,225 1,319,504 1,441,718 1,674,069
Percent Change 2013 vs. 2012 Budget 26.87%
Village of Buffalo Grove 218 2013 Adopted Budget
Se
Othe
Illinois M
Parking L
Facility D
ectio
r Funds
Municipal Ret
Lot Fund
Development
on
s
tirement Fun
t Debt Servic
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Village of Buffalo Grove 219 2013 Adopted Budget
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Village of Buffalo Grove 220 2013 Adopted Budget
Illinois Municipal Retirement Fund
The Village’s Illinois Municipal Retirement Fund (IMRF) provides for the funding of employer contributions for FICA
(Social Security), Medicare for those employees that participate in that program only, and the Illinois Municipal
Retirement Fund retirement and disability programs. All expenditures represent the Village’s obligation to
contribute for employee retirement and disability costs in 2013.
In 2011, the Illinois Pension Code was amended to create a Tier II pension classification for all IMRF eligible
employees hired after January 1, 2011. The impact of the legislation was to cap the maximum level of earnings, for
pension purposes, to the FICA limit, with statutory increases to the limit on an annual basis and tied to the
consumer price index. Other changes included reducing inflationary growth for retirement distributions and
increasing the age for retirement without any early retirement reductions.
The tax rate for 2013 is 6.2 percent for all FICA eligible wages up to $113,700 and 1.45 percent for all wages for
employees participating in the Medicare system. The Village’s obligation to IMRF is 13.69 percent of total wages
for Tier I employees with wages being capped for Tier II employees at $ 108,882.
As of 12/31/2011, IMRF is 72.53 percent funded with the value of assets at $20.5 million and an unfunded liability
of $7.8 million.
Village of Buffalo Grove 221 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012
Est.
Actuals FY 2013 Budget
Fund: 110 - IMRF/Social Security Fund
Revenues
10 - Property Taxes
400.30 FICA Levy - Cook County 331,185 394,358 359,682 360,000 165,163
400.31 FICA Levy - Lake County 1,254,881 1,173,400 1,207,186 1,207,500 550,448
400.32 IMRF Levy - Cook County - - - - 204,300
400.33 IMRF Levy - Lake County - - - - 680,882
10 - Property Taxes 1,586,066 1,567,758 1,566,868 1,567,500 1,600,793
Percent Change 2013 vs. 2012 Budget
2.17%
15 - Other Taxes
410.50 Replacement Tax - - - - -
15 - Other Taxes - - - - -
Percent Change 2013 vs. 2012 Budget
0.00%
45 - Interest Income
450.10 Investment Pool - - 50 50 50
45 - Interest Income - - 50 50 50
Percent Change 2013 vs. 2012 Budget
0.00%
55 - Operating Transfers
460.05 Interfund Transfers In - - - - -
55 - Operating Transfers - - - - -
Percent Change 2013 vs. 2012 Budget
0.00%
Revenues Total 1,586,066 1,567,758 1,566,918 1,567,550 1,600,843
Percent Change 2013 vs. 2012 Budget
2.17%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012
Est.
Actuals
FY 2013
Budget
Expenditures
Department: 80 - IMRF/ Social Security
15 - Taxes and Benefits
505.75 Employer's Contribution - FICA 424,992 404,701 438,621 430,000 425,465
505.80 Employer's Contribution -
IMRF
822,298 813,074 839,794 845,000 904,189
505.85 Employer's Contribution
Medicare
248,592 252,070 251,906 252,000 257,096
15 - Taxes and Benefits 1,495,882 1,469,845 1,530,321 1,527,000 1,586,750
Percent Change 2013 vs. 2012 Budget
3.69%
Expenditures Total 1,495,882 1,469,845 1,530,321 1,527,000 1,586,750
Percent Change 2013 vs. 2012 Budget
3.69%
Village of Buffalo Grove 222 2013 Adopted Budget
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 $50/two months. The trend of commuters
opting for the parking pass is budgeted to continue in 2013 with the total relative number of commuters remaining
close to 2012 numbers. Spikes in fuel costs and/or employment factors will affect revenue performance. Total
parking stall days will be approximately 87,000.
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.
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012
Est.
Actuals
FY 2013
Budget
Fund: 120 ‐ Metra Parking Lot Fund
Revenues
35 ‐ Fines and Fees
455.70 Daily Metra 52,295 108,577 56,550 52,000 52,000
455.75 Parking Passes 98,499 49,592 106,000 106,000 106,000
35 - Fines and Fees 150,794 158,169 162,550 158,000 158,000
Percent Change 2013 vs. 2012 Budget ‐2.78%
50 ‐ Miscellaneous Revenue
465.20 Facility Rental 1,107 1,053 1,320 1,320 1,320
465.90 Miscellaneous Income ‐ ‐ ‐ ‐ ‐
50 - Miscellaneous Revenue 1,107 1,053 1,320 1,320 1,320
Percent Change 2013 vs. 2012 Budget 0.00%
Revenues Total 151,901 159,222 163,870 159,320 159,320
Percent Change 2013 vs. 2012 Budget ‐2.78%
Village of Buffalo Grove 223 2013 Adopted Budget
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012
Est.
Actuals
FY 2013
Budget
Expenditures
Department: 81 ‐ Metra Parking
10 ‐ Salaries
500.10 Part Time 12,417 12,231 12,220 12,200 12,444
10 - Salaries 12,417 12,231 12,220 12,200 12,444
Percent Change 2013 vs. 2012 Budget 1.83%
15 ‐ Taxes and Benefits
505.75 Employer's Contribution ‐ FICA ‐ ‐ 758 756 771
505.85 Employer's Contribution
Medicare
‐ ‐ 177 177 180
15 - Taxes and Benefits - - 935 933 951
Percent Change 2013 vs. 2012 Budget 1.71%
25 ‐ Operating Expenses
510.10 Maintenance Contracts 496 478 500 500 500
510.50 Supplies ‐ All Other 5,646 1,813 2,800 2,500 2,500
510.92 Lease Payments 76,818 111,725 113,960 113,960 118,518
510.95 Pace Fees 16,037 15,148 14,000 14,000 14,000
25 - Operating Expenses 98,997 129,164 131,260 130,960 135,518
Percent Change 2013 vs. 2012 Budget 3.24%
40 ‐ Repairs and Maintenance
535.20 Buildings & Facilities 4,772 1,054 1,250 500 1,250
535.25 Parking Lots ‐ ‐ 750 ‐ 750
535.30 Parkway Trees ‐ ‐ 500 250 500
40 - Repairs and Maintenance 4,772 1,054 2,500 750 2,500
Percent Change 2013 vs. 2012 Budget 0.00%
45 ‐ Commodities
530.05 Electricity ‐ Facilities 19,606 14,161 13,650 13,800 13,800
530.10 Electricity ‐ Street Lights ‐ ‐ 1,000 1,000 1,000
530.20 Gas ‐ Facilities 2,118 1,818 1,950 1,820 1,820
530.45 Chemicals and Fertilizers ‐ ‐ ‐ ‐ ‐
45 - Commodities 21,724 15,979 16,600 16,620 16,620
Percent Change 2013 vs. 2012 Budget 0.12%
50 ‐ Other Expenses
580.05 All Other Expenses ‐ ‐ 200 200 200
50 - Other Expenses - - 200 200 200
Percent Change 2013 vs. 2012 Budget 0.00%
Department Total: 81 - Metra Parking 137,910 158,428 163,715 161,663 168,233
Percent Change 2013 vs. 2012 Budget 2.76%
Expenditures Total 137,910 158,428 163,715 161,663 168,233
Percent Change 2013 vs. 2012 Budget 2.76%
Village of Buffalo Grove 224 2013 Adopted Budget
Facilities Development Debt Service Fund
The Facilities Development 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, 2013, the Village has $12.28 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 2012, the Village issued an additional $6 million to
address several years of deficits in the annual street maintenance program. In addition, the Village will be
establishing a $6 million line of credit to address the replacement of nearly 6,300 ash trees over the next several
years.
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 2012 for existing as well as new debt.
Performance Activities and Measures
2011 Actual 2012 Estimated 2013 Projected
Village’s Equalized Assessed
Valuation (in millions) 1,774 1,685 1,601
Tax Rate per $100 EAV for
GO debt $0.035 $0.047 $0.900
Village of Buffalo Grove 225 2013 Adopted Budget
Revenue
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Fund: 140 ‐Debt Service Fund
Revenues
10 ‐ Property Taxes
400.40 ‐ Lake County 164,233 260,166 216,651 216,000 216,651
400.41 ‐ Cook County 663,663 858,446 722,045 737,686 722,045
10 - Property Taxes 827,896 1,118,612 938,696 953,686 938,696
Percent Change 2013 vs. 2012 Budget 0.00%
45 ‐ Interest Income
450.05 Savings ‐ ‐ 100 ‐ ‐
450.10 Investment Pool ‐ ‐ 20 ‐ ‐
45 - Interest Income - - 120 - -
Percent Change 2013 vs. 2012 Budget ‐100.00%
50 ‐ Miscellaneous Revenue
465.90 Miscellaneous Income ‐ (283) ‐ ‐ ‐
50 - Miscellaneous Revenue - (283) - - -
Percent Change 2013 vs. 2012 Budget 0.00%
55 ‐ Operating Transfers
460.05 Interfund Transfers In 180,000 200,000 200,000 200,000 400,000
55 - Operating Transfers 180,000 200,000 200,000 200,000 400,000
Percent Change 2013 vs. 2012 Budget 100.00%
Revenues Total 1,007,896 1,318,329 1,138,816 1,153,686 1,338,696
Percent Change 2013 vs. 2012 Budget 17.55%
Expense
Description
FY 2010
Actual
FY 2011
Actual
FY 2012
Budget
FY 2012 Est.
Actuals
FY 2013
Budget
Expenditures
Department: 85 ‐ Debt
25 ‐ Operating Expenses
510.04 Travel ‐ 175 ‐ ‐ ‐
25 - Operating Expenses - 175 - - -
Percent Change 2013 vs. 2012 Budget 0.00%
60 ‐ Debt Service
565.10 Principal 980,000 1,055,000 920,000 920,000 940,000
565.20 Interest 193,097 245,833 218,695 218,695 400,000
565.30 Paying Agent Fees 1,100 2,247 1,875 2,000 2,000
60 - Debt Service 1,174,197 1,303,080 1,140,570 1,140,695 1,342,000
Percent Change 2013 vs. 2012 Budget 17.66%
Department Total: 85 - Debt 1,174,197 1,303,255 1,140,570 1,140,695 1,342,000
Percent Change 2013 vs. 2012 Budget 17.66%
Expenditures Total 1,174,197 1,303,255 1,140,570 1,140,695 1,342,000
Percent Change 2013 vs. 2012 Budget 17.66%
Village of Buffalo Grove 226 2013 Adopted Budget
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
Village of Buffalo Grove 227 2013 Adopted Budget
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Village of Buffalo Grove 228 2013 Adopted Budget
Description Reference
Municipal Commuter
Station parking lot fees
BGMC 3.52 (Ord.
No. 2009-72, § 1,
11-2-2009)
Citation and
Compliance Violations
BGMC 10.18(Ord.
No. 2009-66, § 2,
10-5-2009)
Vehicle Seizure and
Impoundment
BGMC 10.20(Ord.
No. 2009-70, § 5,
11-2-2009)
Citation
Municipal Code Section
or Title or Vehicle Code
Section*Actual Fee
Fee If Not
Paid After 10
Days
If Fee Goes to
Collection
Parking
Failure to Pay Daily
Parking Fee-Metra 3.52.020 20.00 25.00 50.00
Resident Parking Only
Violation-Metra 3.52.040
20.00 25.00 50.00
Failure to Pay Daily
Parking Fee-Township 3.52.055
20.00 25.00 50.00
Parking—After 2 inch
Snow 10.08.010 20.00 25.00 45.00
Abandoned Auto Over
7 Days BG 4-101E.1 20.00 25.00 45.00
Parking on Parkway or
Median BG-11-1303.C.1.20.00 25.00 45.00
Parking—Blocking
Driveway BG-11-1303.C.2.b 20.00 25.00 45.00
Parking in Posted Fire
Lane BG-11-1303.C.2.c.20.00 25.00 45.00
Parking on Street 2 am
to 6 am BG-11-1308.1.20.00 25.00 45.00
Selling Vehicle on
Street BG-11-1311 20.00 25.00 45.00
Daily fee 1.75
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
500.00 to the Village and all applicable towing fees are
paid to the towing agent.
Amount
Administrative Fees Schedule
Village of Buffalo Grove 229 2013 Adopted Budget
Description ReferenceAmount
Administrative Fees Schedule
Handicapped Zone
Parking IVC-5/11-1301.3 250.00 300.00 350.00
Parking—Blocking
Sidewalk IVC-5/11-1303.(a).1.b.20.00 25.00 45.00
Parking—Within 15
feet of Fire Hydrant IVC-5/11-1303.(a).2.b.20.00 25.00 45.00
Parking—Within 20
feet of Crosswalk IVC-5/11-1303.(a).2.c.20.00 25.00 45.00
Parking—Within 30
feet of Traffic Control
Device IVC-5/11-1303.(a).2.d.20.00 25.00 45.00
Parking Where
Prohibited IVC-5/11-1303.(a).3.b.20.00 25.00 45.00
Parking in Loading
Zone IVC-5/11-1303.(a).3.b.20.00 25.00 45.00
Parking over 12 inches
from Curb IVC-5/11-1304.a.20.00 25.00 45.00
Parking - Left Wheels
to Curb IVC-5/11-1304.a.20.00 25.00 45.00
Improper Recreational
Vehicle Parking 17.36.030 20.00 25.00 45.00
Miscellaneous Traffic
Code Violations IVC-5/1-100 et seq.20.00 25.00 45.00
Animals
No Rabies Vaccination 6.12.010 20.00 25.00 45.00
No Dog or Cat License 6.12.020 100.00 100.00 100.00
Failure to Remove
Excrement 6.12.060 20.00 45.00 125.00
Dog or Cat at Large 6.12.070 50.00 50.00 50.00
Dog or Cat at Large-
Subsequent Offense 6.12.070 100.00 100.00 100.00
Excessive Number of
Animals 6.12.080 20.00 25.00 45.00
Prohibited Animal 6.12.090 20.00 25.00 45.00
Excessive Dog Barking 6.12.150.D 20.00 25.00 45.00
Village of Buffalo Grove 230 2013 Adopted Budget
Description ReferenceAmount
Administrative Fees Schedule
Miscellaneous
Garbage-Out Too Early 8.20.070 20.00 25.00 45.00
Garbage-Unsecured 8.20.090 20.00 25.00 45.00
Illegal
Dumping/Burning 8.20.100 20.00 25.00 45.00
Spitting 8.24.040 20.00 25.00 55.00
Weeds in Excess of 12
Inches 8.32.010.20.00 50.00 70.00
Grass in Excess of 6
Inches 8.32.010.B 20.00 50.00 70.00
No Valid Alarm Permit 9.04.020 20.00 45.00 45.00
Smoking in Enclosed
Public Place 9.32.020 50.00 50.00 50.00
Smoking in Place of
Employment 9.32.030 50.00 50.00 50.00
Smoking in Open Air
Dining Area 9.32.040 50.00 50.00 50.00
Smoking at Entrance 9.32.050 50.00 50.00 50.00
Trespass Warning 9.48.020 0.00 0.00 0.00
No Village Sticker 10.04.020 20.00 25.00 45.00
Dumping Snow in
Street 10.08.020 20.00 25.00 45.00
Sprinkling Ban
Violation (12-6 pm)13.16.020 20.00 25.00 45.00
Signs on Village
Property 14.40.070 20.00 25.00 45.00
Sign Code Violation Title 14 20.00 25.00 45.00
Village of Buffalo Grove 231 2013 Adopted Budget
Description Amount Reference
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
Up to 500 sq. ft.50.00 Ord. 2008-048
501-1,000 sq. ft.75.00 Ord. 2008-048
1,001-2,000 sq. ft.125.00 Ord. 2008-048
2,001-3,000 sq. ft.175.00 Ord. 2008-048
3,001-4,000 sq. ft.200.00 Ord. 2008-048
4,001-5,000 sq. ft.250.00 Ord. 2008-048
5,001 and over 0.05 per sq. ft.Ord. 2008-048
Where impractical to compute plan
review fees on a square foot basis
.25% (.0025) of the cost of
construction Ord. 2008-048
Plumbing Permit Fees
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 AMPS 7.00 each Ord. 2008-048
20 AMPS 12.00 each Ord. 2008-048
30 AMPS 20.00 each Ord. 2008-048
40 AMPS 25.00 each Ord. 2008-048
50 AMPS 30.00 each Ord. 2008-048
60 AMPS 40.00 each Ord. 2008-048
Building and Development / Health Fees Schedule
Village of Buffalo Grove 232 2013 Adopted Budget
Description Amount Reference
Building and Development / Health Fees Schedule
Electrical Service, including revisions
100 amp 50.00 Ord. 2008-048
101 – 200 amp 75.00 Ord. 2008-048
201 – 400 amp 100.00 Ord. 2008-048
401 – 800 amp 150.00 Ord. 2008-048
801 – 1,199 amp 200.00 Ord. 2008-048
1,200 – 4,000 amp 250.00 Ord. 2008-048
4,001 – 8,000 amp 300.00 Ord. 2008-048
Feeder Circuits
60 – 100 amp 35.00 Ord. 2008-048
101 – 200 amp 50.00 Ord. 2008-048
201 – 400 amp 65.00 Ord. 2008-048
401 – 600 amp 85.00 Ord. 2008-048
601 – 1,000 amp 110.00 Ord. 2008-048
1,001 – 2,000 amp 130.00 Ord. 2008-048
Motors
¾ horsepower and over 25.00 for the first 10 and 15.00 for
each additional Ord. 2008-048
Under ¾ horsepower 10.00 each Ord. 2008-048
Additional System Fees
Audio communications 50.00 Ord. 2008-048
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
Minimum mechanical fee 50.00 Ord. 2008-048
Village of Buffalo Grove 233 2013 Adopted Budget
Description Amount Reference
Building and Development / Health Fees Schedule
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 manlit (includes
initial inspection)
125.00 Ord. 2008-048
Semi-annual inspection/Certificate of
compliance:
Each elevator, dumbwaiter, moving walk,
escalator, conveyor or manlit 80.00 per inspection Ord. 2008-048
Repairs and reinspections 80.00 per inspection Ord. 2008-048
Plan review fee:
Each elevator, dumbwaiter, moving walk,
escalator, conveyor or manlit 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
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:
Village of Buffalo Grove 234 2013 Adopted Budget
Description Amount Reference
Building and Development / Health Fees Schedule
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 Fees
Re-inspection fee 50.00 Ord. 2008-048
Work Prior Fees
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:
Variation for principal structure 125.00
Variation – other than principal structure 75.00
All Multiple Family Dwellings:
Variation for principal structure 175.00
Village of Buffalo Grove 235 2013 Adopted Budget
Description Amount Reference
Building and Development / Health Fees Schedule
Variation – other than principal structure 125.00
All Business, Office/Research and
Industrial Buildings:
Variation for principal structure 175.00
Variation – other than principal structure 125.00
Fence Permit Fees
First 100 lineal feet 20.00 Ord. 1995-015
Each addition 100 lineal feet or portion
thereof 5.00 Ord. 1995-015
Fence Code Variation
Fence variation application fee 75.00 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
Recovery of Cost Escrow 2,000.00 Ord. 2003-032
Village of Buffalo Grove 236 2013 Adopted Budget
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.
Escrow for costs recoverable by
the Village for review of
petitions filed pursuant to Title
16 and Title 17 (except
exemptions noted in Chapter
3.06.020.A.)
2,000.00 initial deposit filed with
petition; additional payment as
necessary to cover Village costs.
BGMC Chapter 3.06.040.
Planning and Zoning Fees
Village of Buffalo Grove 237 2013 Adopted Budget
Description Amount Reference
Accident Reports 5.00 625 ILCS 5/11-416
Arrest Video 50.00 General Order P-08
Freedom of Information Act
Request Free up to 50 pages 5 ILCS 140/6(a)
Parking Violation paid within 10
days 20.00 Village Ordinance 10.18.040
Parking Violation after 10 days
but before collection 25.00 Village Ordinance 10.18.040
Parking Violation after
collection 45.00 Village Ordinance 10.18.040
DUI Vehicle Impoundment 500.00 Village Ordinance 10.20.010
False Alarms (within 1 year)Village Ordinance 9.4.80
First and Second 0.00
Third 75.00
Fourth 75.00
Fifth 75.00
Sixth 100.00
Seventh 100.00
Eighth 100.00
Ninth 100.00
Tenth 150.00
Eleventh 150.00
Twelfth 150.00
Thirteenth 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;)
Police Department Fees
Village of Buffalo Grove 238 2013 Adopted Budget
Description Amount Reference
Non-Residents
BLS 575.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
ALS Level 1 625.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
ALS Level 2 900.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
Treat, Non-Transport 150.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
Mileage/mile 7.50 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
Residents
BLS 425.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
ALS Level 1 500.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
ALS Level 2 600.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
Treat, Non-Transport 0.00 0.00 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
Mileage/mile 7.50 BGMC 3.36(Ord. No. 2009-23, § 1, 4-20-2009)
Actual BGMC 8.48 (Ord. No. 1989-92)
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)
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
Tv. 10/5/2011
Specialized Emergency Response Services
CPR and First Aid Training
Emergency Medical Service and Transportation Fee
Hazardous Substance Removal and Abatement
Fire Department Fee Schedule
Village of Buffalo Grove 239 2013 Adopted Budget
Description Amount Reference
Preliminary Engineering Review
Fee
Preliminary Engineering Review Fee = 1% of
cost of improvements, both public and
private.
BGMC Title 16 - Section
16.20.020.F.
Engineering Review and Inspection
Fee
3.5% of the total estimated cost of all
improvements, both public and private, less
the amount of the Preliminary Engineering
Review Fee paid pursuant to Section
16.20.020.F.
BGMC Title 16 - Section
16.20.080.D.1.
Storm and Sanitary Sewer
Television Inspections
A one (1.00) dollar 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.
Engineering Department Fees
Village of Buffalo Grove 240 2013 Adopted Budget
Description
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 1145.00
2 inch 400.00 2 inch 1336.00
2 ½ inch 625.00 3 inch 1720.00
3 inch 900.00 4 inch 2936.00
4 inch 1600.00 6 inch On call (currently
5,051.00)
6 inch 1800.00
8 inch 2000.00
10 inch 2200.00
Construction Values Fee
0.00 - 29,999.99 17.50
30,000.00 - 49,999.99 18.50
50,000.00 - 74,999.99 20.00
75,000.00 and up 20.00 + .25¢/1,000
in excess of 75,000
Size of Connection Fee
6 inch 50.00
8 inch 200.00
10 inch 300.00
Amount
(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)
Water Connection Fees
Construction Water Charges
Village Sanitary Sewer Tap-On Fees
Village of Buffalo Grove 241 2013 Adopted Budget
Structure Fee
Townhomes 585.00 per unit
Condominiums (Carriage Homes)485.00 per unit
Multi-family Apartments 390.00 per unit
Business, Commercial, Industrial
95.00 per 100
gallons of Maximum
Daily Usage (gpd).
(gpd) figure
obtained from MSD
Permit, etc.
3,400.00 per unit (one unit equivalent to 250 gpd)
Single Family Dwelling (includes Duplex
Units)680.00 per unit
Water Systems Improvement
Lake County Sewer Tap-On Fee
Village of Buffalo Grove 242 2013 Adopted Budget
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).
20.00 for six days or fewer
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
Annual Liquor License Fees
Class A 2500.00
Class B 2300.00
Class C 2500.00
Class D 1800.00
Class E 1500.00
Class F 2000.00
Class G 100.00
Class H 250.00
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 fifty dollars 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)
Business, Taxes Licenses and Regulations
(Ord. 2003-24 § 1,
2003: Ord. 2003-19 §
2 (part), 2003).Arts and Crafts
Vendor License
BGMC 5.20 (Ord. 2008-
13 § 1, 2008)
(Ord. 2004-83 § 1,
2004;)
Village of Buffalo Grove 243 2013 Adopted Budget
Description Amount Reference
Hotel & Motel Tax
6.00% of the gross rental receipts from such a rental,
leasing or letting.
BGMC 3.28 (Ord. 2007-49
§ 1, 2007)
Foreign Fire Insurance
Tax
2% per annum of the gross receipts received as premiums
upon fire insurance policies on property located in the
Village.
BGMC 3.32 ((Ord. 91-34 §
1 (part), 1991)
Home Rule Municipal
Retailers & Service
Occupation
1.00% of the gross receipts from all business sales made in
the course of such business while this Chapter is in effect;
and a tax is imposed upon all persons engaged in the Village
of Buffalo Grove in the business of making sales of service,
at the rate of one percent of the selling price of all tangible
personal property transferred by such serviceman as an
incident to the sale of service.
BGMC 3.40 ((Ord. 2004-16
§ 1, 2004)
Real Estate Transfer
Tax
Three dollars for every one thousand dollars value thereof
as stated in the declaration. If the value of the fraction of
every one thousand dollars is five hundred dollars or less,
the value shall be rounded down to the nearest one
thousand dollars. If the value of the fraction is five hundred
dollars and one cent or more, the value shall be rounded up
to the nearest one thousand dollars.
BGMC 3.44 (Ord. 91-89 § 1
(part), 1991)
Prepared Food and
Beverage Tax
1.00% of the 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)
Taxes Schedule
Village of Buffalo Grove 244 2013 Adopted Budget
Description Amount Reference
Taxes Schedule
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 0.30
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)
Municipal Electricity
Use Tax
Village of Buffalo Grove 245 2013 Adopted Budget
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Village of Buffalo Grove 246 2013 Adopted Budget
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
Village of Buffalo Grove 247 2013 Adopted Budget
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Village of Buffalo Grove 248 2013 Adopted Budget
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.
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.
Village of Buffalo Grove 249 2013 Adopted Budget
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.
Purchasing Policy
*Revised December 2012
The purchasing of goods and services for the Village of Buffalo Grove should follow policies and procedures that
are designed to promote efficiency for each dollar spent. While the purchasing function has been decentralized to
the department level, basic processing of purchasing documents must continue. The policy of decentralized
purchasing hopefully creates a greater degree of responsibility and accountability upon the individual department
administrator. Purchasing is measured successfully by adherence to budgetary guidelines, cost efficiency and
continued goodwill between the Village and its vendors.
The purchasing procedures will encompass the following guidelines:
Authority to Purchase Under $100.00:
A Purchase Order Requisition can be utilized to purchase items approved and needed in their budget(s) of
responsibility up to $100.00 that are routed directly to the Department of Finance and General Services after
internal originating department approval.¬ Departments purchasing at this level are responsible for control and
use under any¬ purchasing directives established and amended from time to time.
Purchase Order Requisitions Over $100.00 to $2,500.00:
A Purchase Order Requisition should be processed for services or merchandise to be acquired for which funds have
been provided for within an annual budget. The Requisition must be prepared and forwarded as designated within
the Village’s Lotus Notes based Purchase Order Requisition program to authorized departmental personnel for
approval with pertinent information included. The Requisition will be forwarded to the Village Manager for
Village of Buffalo Grove 250 2013 Adopted Budget
approval, further forwarded to the Department of Finance and General Services for final processing. Purchase
Order Requisitions will only be mailed to a vendor as indicated on the Requisition.
After approval, the Purchase Order Requisition will be processed as part of the Village’s overall accounts payable
system. A permanent record of any Requisition will be maintained within the Lotus Notes database with other
documentation maintained by the Department of Finance and General Services to support fiscal year financial
transactions. Disposal of those records will follow guidelines established procedurally and by statue by the State of
Illinois.
A Requisition should include any purchasing documentation such as comparative pricing quotations, price lists,
Village Board memos generated for legislative review and approval (bids or waivers), as well as any other pertinent
information related to the purchase to be made. That information can be entered as part of the "Comments"
section of the Requisition. If any item purchased is to be included within the Village’s fixed asset inventory, which
can also be indicated on the Requisition.
Purchase Order Requisitions Over $2,500.00 to $15,000.00:
Purchase Order Requisitions will be processed as above except comparative pricing in the form of quotes or price
lists must be sought and the unit price summary sheet shall be completed and attached to the Requisition or
indicated as part of the comments. It is understood that not all purchasing in this range will require comparative
pricing due to vendor limitations or service/merchandise to be purchased. However, in as many cases as possible,
this type of purchasing activity should be undertaken.
Purchase Orders $15,000.00 and Over:
Any purchase over $15,000.00 requires approval from the President and Board of Trustees with competitive
bidding except where specifically waived based on documented circumstances. These items will be reviewed by
the Village Manager who is required to receive two or more bids prior to bid authorization by the Corporate
Authorities, whose authorization will be based on the Village Manager's recommendations to the Board. If a bid
waiver is to be requested, written justification must be submitted by the purchasing department detailing the
reasons for such waiver.
The minimum requirements to be followed regarding bidding will relate to proper public notice for the call for bids,
the development of bid specifications with bid proposal forms, a scheduled public opening of any bids received,
tabulation, recommendation and eventual award. It should be noted that bids may be rejected in part or in total
based upon an analysis of the tabulation. Bidding documentation must be specific as to this option (rejection) as
they are developed. Various disclosure documentation may be required in any bidding situation relative to ethics,
etc. These forms are available departmentally or from the Village Attorney.
The only current exceptions of this procedure are for the purchase of motor fuels, water meters, and the use of
either state, federal, or council of government contracts (GSA or Central Management Services –CMS) that have
been obtained through a bid solicitation process that was conducted by those entities
Open Purchase Orders:
Open Purchase Order Requisitions will be authorized by the Village for those items purchased of a regular basis for
materials or services such as annual maintenance materials, alarm service agreements, capital programs that entail
periodic progress payments, and continuing professional service agreements to name a few. The use of open
Requisitions can reduce paperwork relative to purchasing but should be utilized only in those in¬stances when
ongoing, periodic purchases either under contract or of a consistent nature from one particular vendor are to
occur.
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Non Purchase Order Requisition Purchasing:
There are certain vendors that provide services to the Village without Requisitions being generated. They are
usually utilities, internal fund transfers between departments or the return of deposits. However, every effort
must be made to generate the appropriate purchasing documentation.
Check Requests/Advance Check Requests:
The use of Advance Check Requests should be limited and only used in those circumstances where payment is
required ahead of the scheduled accounts payable cycle. Payment in advance of the public review, comment and
approval of the Village’s Accounts Payable Warrant limits further oversight as required by both state statute and
the Village’s Municipal Code. Advance Check Requests should be approved within the Department of origin as well
as by the Village Manager. Completed and approved requests will be processed by Finance.
Check Requests are for those payments that can be processed in the normal course of business. They are to be
used in lieu of an actual invoice for those type payments where invoices are not provided through a vendor.
Examples of those type transactions would include payments to employees, residents, and internal fund transfers.
It should be noted that Purchase Order Requisitions can be processed for these type of payments. This will permit
a continued accountability within that system. The only key is that a unique number be used as a proxy invoice in
that the system will flag duplicate invoice numbers as a matter of control to prevent duplicate payment.
Conclusion:
Any discrepancy in the purchasing function needs immediate resolution. Purchases of services, personal property
or materials should be evidenced by a Purchase Order whenever appropriate. Purchasing is an important function
needing proper control as part of the fiscal responsibility by the Village to its citizens, employees and vendors.
Village of Buffalo Grove 252 2013 Adopted Budget
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) (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.
(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
Village of Buffalo Grove 253 2013 Adopted Budget
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 mange the Village of Buffalo Grove’s investment program is derived from the following:
The establishment of investment policies is the responsibility of the Village Board. Management and administrative
responsibility for the investment program is hereby delegated to the Finance Director who, under the direction of
the Village Manager, shall establish written procedures for the operation of the investment program consistent
with this investment policy. Procedures should include references to: safekeeping, delivery vs. payment,
investment accounting, repurchase agreements, wire transfer agreements, collateral/depository agreements and
banking service contracts. Such procedures shall include explicit delegation of authority to persons responsible for
investment transactions. No person may engage in an investment transaction except as provided under the terms
of this policy and the procedures established by the Finance Director. The Finance Director shall be responsible for
all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate
officials. The Finance Director may from time to time amend the written procedures in a manner not inconsistent
with this policy or state statutes.
Village of Buffalo Grove 254 2013 Adopted Budget
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
• 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.
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VII. Suitable and Authorized Investments:
The Village may invest in any type of the security allowed for in Illinois Compile Statutes (30 ILCS 235/2) regarding
the investment of public funds. Approved investments include:
• Bonds, notes, certificates of indebtedness, treasury bill, or any other securities now or hereafter
issued, which are guaranteed by the full faith and credit of the United States of American as to
principal and interest;
• Bonds, notes, debentures or other similar obligations of the United States of America or its agencies;
• Interest‐bearing savings accounts, interest‐bearing certificates of deposit or interest‐bearing time
deposits or any other investments constituting direct obligations of any bank as defined by the Illinois
Banking Act; and is insured by the Federal Deposit Insurance Corporation;
• Short‐term obligations of corporations organized in the United States with assets exceeding
$500,000,000 if (i) such obligations are rated at the time of purchase at one of the three highest
classifications established by at least two standard rating services and which mature not later than
180 days for the date of purchase, (ii) such purchases do not exceed 10% of the corporation’s
outstanding obligations and (iii) no more than 25% of the Village’s funds may be investing in short‐
term obligations of corporations;
• Illinois Public Treasurer’s Investment Pool (Illinois Funds);
• Consistent with the GFOA Recommended Practice on Use of Derivatives by State and Local
Governments (attachment #1), extreme caution should be exercised in the use of derivative
instruments.
1. Collateralization:
It is the policy of the Village of Buffalo Grove and in accordance with the GFOA’s Recommended Practices on the
Collateralization of Public Deposits (attachment #2), the Village requires that funds on deposit in excess of FDIC
limits be secured with some form of collateral. The Village will accept any of the following assists as collateral:
• Government Securities
• Obligations of Federal Agencies
• Obligations of Federal Instrumentalities
• Obligations of the State of Illinois
(The Village reserves the right to accept/reject any form of the above named securities.)
The amount of collateral provided will not be less than 110% of the fair market value of the net amount of public
funds secured. The ratio of fair market value of collateral to the amount of funds secured will be reviewed
monthly, and additional collateral will be required when the ratio declines below the level required and collateral
will be released if the fair market value exceeds the required level. Pledged collateral will be held in safekeeping by
an independent third party depository designated by the Village of Buffalo Grove and evidenced by a safekeeping
agreement. Collateral agreements will preclude the release of the pledged assets without an authorized signature
from the Village of Buffalo Grove. The Village realizes that there is a cost factor involved with collateralization and
the Village will pay any reasonable and customary fees related to collateralization.
VIII. Investment Parameters:
1. Diversification
In order to reduce the risk of default, the investment portfolio of the Village of Buffalo Grove shall be diversified
by:
Village of Buffalo Grove 256 2013 Adopted Budget
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 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.
Village of Buffalo Grove 257 2013 Adopted Budget
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.
Village of Buffalo Grove 258 2013 Adopted Budget
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.
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
Village of Buffalo Grove 259 2013 Adopted Budget
outstanding at any one time in an amount greater than four percent (4%) of assessed and equalized
valuation. In the event of an extraordinary situation as determined by the President and Board of
Trustees, the Village may have outstanding debt in an amount exceeding 4% of its assessed evaluation.
Overall, the Village will repay any indebtedness incurred in the shortest possible time without creating
undue hardship for tax or ratepayers.
Capital improvement or refunding indebtedness will be funded with General Obligation Bonds unless
there are other, more appropriate, means of financing. Such alternative financing might include, but not
be limited to, revenue bonds, special service area bonds, tax increment allocation revenue bonds and
special assessments.
Indebtedness to be issued by the Village will be offered through the competitive bidding process except
as expressly approved by the President and Board of Trustees. If it is proposed that debt not be issued
through competitive bidding, such request will state the compelling reasons why the competitive bidding
process is not deemed suitable for the particular issuance of debt. Competitive bidding can reduce
interest cost, avoids questions of unfairness and favoritism in the underwriting selection process and
should validate the ultimate price paid for debt.
Any consultants providing advice and counsel for any issuance of Village debt, as well as broker/dealers
acquiring Village debt shall be independent. Financial advisors, bond counsel and any broker/dealer for
any issuance of debt shall each be separate entities having no relationship with each other. This is
intended to prevent any conflict of interest, incorporating within the Policy the requirements of Municipal
Securities Rulemaking Board Rule G‐23, which permits financial advisor/underwriter relationships if such
relationships are disclosed to the Village as issuer.
Any financial advisor and bond counsel shall provide full and continuing disclosure to the Village of any
relationship or agreement, formal or informal, which may be in conflict with the best interests of the
Village. The financial advisor and bond counsel shall further be prohibited from engaging in such
relationships or agreements without the express prior consent of the Village. Any potential for conflict of
interest, where it may exist, should be expressly recognized by all consultants.
While the Village intends to match its borrowing needs with those identified within the approved Capital
Improvement Plan or in some cases, the refunding of outstanding debt at a lower net interest cost, with long‐term
debt, there may be instances with other debt may be advantageous to issue. Additionally, there may be a need to
employ what will be defined as interim debt. The following policies are applicable to the issuance of either short‐
term or interim debt:
Short‐term debt shall be considered indebtedness issued for a term of 10‐years or less. The use of such debt,
with the exception of current debt refunding, shall be intended to provide financing for municipal needs such
as purchasing/replacing fleet equipment, renovation or reconstruction of capital assets, purchases of
specialized types of equipment, or to acquire communications or data systems/equipment. Each proposal for
short‐term financing shall be evaluated on a case by case basis with final approval granted by the President
and Board of Trustees.
Interim debt shall be considered indebtedness issued for a term of less than 5‐years. Such borrowing may be
utilized for the temporary funding of operational cash flow deficits pending receipt of anticipated revenues or
for interim capital financing needs; an internal borrowing for operational or capital acquisition would qualify
as interim debt. Repayment will occur over a period not to exceed the useful life of the underlying asset but in
any case, no longer than 5‐years, although the period could vary depending on the nature of the asset
financed. In terms of internal borrowing for purposes other than capital acquisition, the term will be no
greater than 5‐years.
Policy on Revenue Based Debt:
The Village may find it advantageous to issue revenue based debt to fund enterprise capital financing needs.
Should such indebtedness be required, the following standards shall apply:
Village of Buffalo Grove 260 2013 Adopted Budget
An annual rate and fee review will be conducted as part of the fiscal year budget process to ensure that
predictable and affordable charges for services are in effect.
The Village will maintain rates and fees necessary to conform to bond coverage requirements that may be
required.
The primary option for any enterprise financing, and to also serve as a modeling tool for future rate and fee
requirements, shall be debt with a maximum maturity of 20‐years.
Village Board Authorizations:
All long, short and interim term borrowing shall require approval of the President and Board of Trustees prior to
authorization.
Alternative Financing:
The Village will issue alternate type of indebtedness such as, but not limited to, Special Service Area Bonds or Tax
Increment Allocation Revenue Bonds when beneficial to an identified development strategy approved by the
President and Board of Trustees. Such indebtedness shall be considered limited obligations of the Village secured
by special taxes authorized by statute or in the case of TIF, by incremental property and sales taxes. The Village will
not use its full faith and credit to secure any alternative financing.
Further, should the Village issue alternative type debt, it shall take any and all reasonable steps to confirm the
financial feasibility of any projects and the financial solvency of the end user(s). Further, all precautions will be
taken to ensure that a true public purpose and financial viability exists for all such projects funded.
Other Agency Financing:
Through intergovernmental agreement, the Village may be obligated for a portion of debt issued by an associated
public agency such as the Solid Waste Agency of Northern Cook County or Northwest Water Commission.
Depending upon the nature of the obligation, disclosure will be noted within the Village’s Comprehensive Annual
Financial Report following generally accepted accounting principles. If the nature of an external financing requires
disclosure within the financial statements of the Village, such indebtedness obligations will be properly accounted
for and disclosed.
Bond Covenants and Laws:
The Village shall comply at all times with all covenants and requirements of bond ordinances as well as
supplemental transcript documents as well as State and Federal laws authorizing and governing the issuance and
administration of debt obligations.
Debt Policy and Rating 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.
Village of Buffalo Grove 261 2013 Adopted Budget
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. Also, generally accepted accounting principles as they apply to public entities require
the inclusion of financial data regarding fixed and general asset accounting within the Village’s Comprehensive
Annual Financial Report.
Assets included within a fixed asset control system should possess the following attributes:
1. They must be tangible
2. Have a useful life of greater than one year
3. Be of a "significant" dollar value
The general purpose given to recording fixed and general assets is to facilitate the protective custody of the
property. A good system permits the fixation of responsibility of custody and for the proper use of specific assets
within the using department(s). The taking of an actual physical inventory on a regular basis can increase the
control capabilities of the Village’s system and help insure overall integrity. Other purposes usually cited for asset
control is:
1. Insuring assets for risk management purposes
2. Centralizing asset documentation and reporting systems
3. Developing estimates for asset replacement purposes
4. Allowing for completeness of financial statements
5. Providing for management of fixed assets regarding acquisition, declaration of surplus and disposition.
The end purpose of this Policy will be to provide a guide to the organization, inventory and reporting of data for
the Village of Buffalo Grove’s Fixed and General Asset Management System.
Asset Control Policy:
The following will apply regarding asset control policies for the Village of Buffalo Grove:
1. All assets acquired by the Village will be recorded within the Fixed Asset Management System maintained
within Lotus Notes as an independent database. Assets to be controlled should be acquired as a capital
acquisition and possess a significant value. The minimum value for control purposes will be $10,000 per
individual piece of equipment. Equipment carrying a value less than $10,000 will be accounted for internally
based the type of asset and upon the discretion of the Department Director. The capitalization threshold for
capital construction and/or infrastructure improvements will be $25,000.
2. The cost of the asset will include the actual purchase price plus any other additional charges incurred to put
the asset into service. Absent any data on original cost, a realistic estimate will be used. New capital
construction will be value as the sum of all charges and costs to put the asset into service.
3. Responsibility for all asset control will be assigned to the individual department. All changes in the inventory
for whatever reason must be reported by that department.
Village of Buffalo Grove 262 2013 Adopted Budget
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 judgement in determining which items should be treated as controlled assets.
The judgement 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:
1. Description of the asset
2. Model and serial numbers
3. Date acquired/deleted/changed
4. Purchasing department as well as location of the asset
5. Estimated useful life
6. Cost, purchase order number, vendor
7. Asset control number
8. 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:
Village of Buffalo Grove 263 2013 Adopted Budget
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.
Village of Buffalo Grove 264 2013 Adopted Budget
VILLAGE OF
BUFFALO GROVE
VILAGE OF BUFFALO GROVE
FIVE YEAR OPERATING FORECAST
FISCAL YEARS 2013-2017
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 growth with the intent to preserve THE
Village’s long-term fiscal health, rebuild reserve balances and restore reserve funding for facility
improvements.
It is important to stress that this forecast is not a budget. It doesn’t dictate expenditure decisions,
rather it identifies the need to prioritize allocations of Village resources. 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.
From a historical perspective, up until December 2007 the Village experienced two decades of
prodigious growth. Property values increased 224%, the population nearly doubled, and the sharp
increase in property values created pockets of wealth. The reinvestment of those dollars benefitted
the Village in many ways including the collection of sales taxes, permitting fees for home
improvements, and real estate transfer taxes collected on property sales. During December 2007,
the national economy officially entered a recession, which was labeled as the worst since The Great
Depression of 1929.
The Village has been managing the recession progressively over the last four years. Fiscal years
2008 and 2009 relied heavily upon prior years’ accumulated fund balance reserves. Those reserves
were established during the peak growth years as a result of conservative spending by both the
members of the current and past Village Boards. FY 2010 and 2011 began a transition from tactical
budget strategies and short term spending adjustments to a more strategic progress of addressing
Village of Buffalo Grove 265 2013 Adopted Budget
systemic costs focusing both on sustainability of services and maintenance of infrastructure, as well
as elimination or reductions of structural deficits.
Financial Focus
The General Fund (or Corporate Fund) is the operating fund which pays 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 taxes, sales tax, income taxes,
telecommunications, and utility use taxes are accounted for within the General Fund. The forecast
reflects final figures for fiscal year 2011. For purposes of the analysis, forecasted numbers are built
off of the 2011 actual revenue/expenditures and adjusted if necessary for FY 2012. The General
Fund is the primary focus of the forecast as it represents about 57 percent of the funding for Village
operations. In 2012 a twenty-year water rate proforma was presented to the Village Board and it
set the basis for water rate recommendations for FY 2013 and into the future.
Overview of Fiscal Year 2011 & 2012
The impact of the recession, although declared officially over in June 2009, continues to exert fiscal
pressure on the Village. Steps to address the strain on the operating budget include:
Staff was able to present a balanced budget in FY 2011 amidst a continued turbulent economy. The
following strategies were taken in preparation of the 2011 Budget;
Eliminated or deferred $2 million in capital improvements
Reduced transfers to capital reserve funds by $.6 million
Created a Voluntary Separation Initiative (VSI) to induce retirement and reduce employee
counts through attrition
Construction of a Tier II compensation plan to lower entry level salaries across all pay
grades.
Budget initiatives for FY 2012 included;
Deferred $2.2 million in capital improvements
Reduced transfers to capital reserve funds by $.6 million
Offered a second Voluntary Separation Initiative (VSI) to continue the savings pattern of
retirements offset by lower entry salaries or hiring deferral/elimination.
Entry into the Intergovernmental Professional Benefits Cooperative for health insurance
combined with continuing escalation of employee’s premium contributions.
Village of Buffalo Grove 266 2013 Adopted Budget
Hiring of a Purchasing Manager to begin the process of centralized purchasing and cost
control.
The Village will continue to face similar financial challenges for the remainder of FY2012 and for
the next several years including:
1. Impact of the real estate market. Traditional sales activities are slowly rebounding
as a market bottom has appeared to be reached. 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.
2. State of Illinois budget crisis. The delay in income tax distributions to the Village
has crated a backlog of receivables owed the Village totaling $1.2 million.
3. Health Care Cost and the Reform Bill. The future financial impact of the new bill
and increasing health care costs.
4. 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.
5. Infrastructure. The deferral of capital spending and the funding impacts upon roads,
sidewalks and bike paths, water system, and Village facilities. The Village Board has
taken the initial steps to addressing street maintenance through the issuance of $6
million in bonds.
Forecast Assumptions
The following are growth percentage assumptions used in the development of the financial forecast,
Village of Buffalo Grove 267 2013 Adopted Budget
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
Revenues
Property Tax
Corporate 2.9% 2.9% 2.9% 2.9% 2.9%
Police Pension 4.0% 5.0% 5.0% 5.0% 5.0%
Fire Pension 4.0% 5.0% 5.0% 5.0% 5.0%
Sales Tax (combined) 2.0% 2.0% 2.0% 2.0% 2.0%
Prepared Food & Beverage
Tax 2.0% 2.0% 2.0% 2.0% 2.0%
Income & Use Tax 2.0% 2.0% 2.0% 2.0% 2.0%
Utility Use Tax 0.0% 0.0% 0.0% 0.0% 0.0%
Telecommunications Tax -2.0% -2.0% 0.0% 0.0% 0.0%
Licensing
0.0% 0.0% 2.0% 2.0% 2.0%
Developer Fees & Permits 1.0% 1.0% 1.0% 2.0% 2.0%
Real Estate Transfer Tax 5.0% 5.0% 5.0% 5.0% 5.0%
Fines and Fees 0.0% 0.0% 0.0% 0.0% 0.0%
Operating Transfers 2.0% 2.0% 2.0% 2.0% 2.0%
All Other Revenues 0.0% 0.0% 0.0% 0.0% 0.0%
Expenditures
Personal Services 3.0% 3.0% 2.0% 2.0% 2.0%
Personal Benefits 6.0% 5.0% 5.0% 5.0% 5.0%
Operating Expenses 1.5% 1.5% 1.5% 1.5% 1.5%
Insurance
8.0% 7.0% 6.0% 5.0% 5.0%
Legal Services 1.0% 1.0% 1.0% 1.0% 1.0%
Commissions & Committees 2.0% 2.0% 2.0% 2.0% 2.0%
Commodities 2.0% 2.0% 2.0% 2.0% 2.0%
Maintenance & Repair
Facilities 5.0% 5.0% 5.0% 5.0% 5.0%
Other 1.5% 1.5% 1.5% 1.5% 1.5%
Vehicles 2.0% 2.0% 2.0% 2.0% 2.0%
Capital Equipment 1.0% 1.0% 1.0% 1.0% 1.0%
Capital Projects-Facilities 1.0% 1.0% 1.0% 1.0% 1.0%
Operating Transfers 2.0% 2.0% 2.0% 2.0% 2.0%
All Other Expenses 2.0% 2.0% 2.0% 2.0% 2.0%
Village of Buffalo Grove 268 2013 Adopted Budget
The forecast assumptions were applied to the current year’s budget producing the following
schedule;
2013 2014 2015 2016 2017
General Fund Revenues Projected Projected Projected Projected Projected
Property Taxes 12,066,968 12,290,209 12,736,427 13,200,132 13,682,058
State Income Taxes 3,702,450 3,776,499 3,852,029 3,929,070 4,007,651
State Sales Tax 4,042,755 4,123,610 4,206,082 4,290,204 4,376,008
Home Rule Sales Tax 3,264,000 3,329,280 3,395,866 3,463,783 3,533,059
Real Estate Transfer Tax 500,000 525,000 551,250 578,813 607,753
Telecommunications Excise Tax 2,013,972 1,973,692 1,973,692 1,973,692 1,973,692
Prepared Food and Beverage Tax 754,143 769,226 784,611 800,303 816,309
Para Mutual Tax 0 0 0 0 0
Utility Tax-Electric Service 1,550,000 1,550,000 1,550,000 1,550,000 1,550,000
Utility Tax-Natural Gas Therms 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Business Licenses 144,025 144,025 146,906 149,844 152,840
Liquor Licenses 126,145 126,145 128,668 131,241 133,866
Building Revenue & Fees 882,251 893,107 902,038 920,079 938,480
Intergovernmental Revenue-Local 226,625 229,756 232,960 236,239 239,595
Investment Revenue 107,469 90,346 97,337 114,584 135,789
Fines & Fees-Police & Fire 1,414,650 1,414,650 1,414,650 1,414,650 1,414,650
Operating Transfers 719,100 733,482 748,152 763,115 778,377
All Other Revenue 823,297 838,886 854,787 871,006 887,549
Miscellaneous Revenue 333,370 333,470 334,784 336,110 337,451
Total Revenues 33,671,220 34,141,384 34,910,237 35,722,863 36,565,127
2013 2014 2015 2016 2017
General Fund Expenditures Projected Projected Projected Projected Projected
Personal Services 19,629,696 20,217,417 20,620,985 21,032,625 21,452,497
Personal Benefits 3,953,297 4,137,623 4,331,042 4,534,006 4,746,991
Operating Expenses 1,013,208 1,028,377 1,043,774 1,059,401 1,075,263
Insurance
441,229 472,115 500,441 525,464 551,737
Legal Services 280,362 282,079 283,814 285,566 287,335
Commissions & Committees 82,723 84,377 86,065 87,786 89,542
Commodities 504,050 514,131 524,413 534,902 545,600
Maintenance & Repairs-Facilities 743,200 780,360 819,378 860,347 903,364
Maintenance & Repairs -Water & Sewer 5,500 5,775 6,064 6,367 6,685
Maintenance & Repairs-Other 79,303 80,493 81,700 82,926 84,170
Maintenance & Repairs-Vehicles 619,325 631,711 644,345 657,232 670,377
Capital Equipment 714,633 716,779 718,947 721,137 723,348
Capital Projects-Facilities 60,530 61,136 61,747 62,364 62,988
Operating Transfers 5,832,937 5,439,497 5,579,821 5,829,737 6,089,291
All Other Expenses 1,058,260 1,079,426 1,101,014 1,123,034 1,145,495
Total Expenditures 35,018,252 35,531,295 36,403,551 37,402,893 38,434,683
Surplus/(Deficit) (1,347,032) (1,389,912) (1,493,313) (1,680,030) (1,869,556)
Unreserved / Undesignated Fund Balance
December 31, 2011 (audited)
9,871,895
December 31, 2012 (estimated)
9,871,895
December 31, 2013 (estimated)
8,524,863
December 31, 2014 (estimated)
7,134,951
December 31, 2015 (estimated)
5,641,638
December 31, 2016 (estimated)
3,961,608
December 31, 2017 (estimated)
2,092,052
Village of Buffalo Grove 269 2013 Adopted Budget
General Fund Reserves
The General Fund Fund Balance Reserve Policy sets forth a minimum reserve level of 25 percent of
the subsequent year’s budget (less pension transfers). That policy was amended in FY 2009, from
35 percent with the goal in mind to reestablish the 35 percent threshold as quickly, and prudently,
as possible. Reserves are important in order to mitigate the negative impact on revenues from
economic fluctuations, to withstand unfunded mandates, to temper lags in payables from the State
of Illinois and to fund unforeseen capital expenditures.
The Village, through cautious and prudent spending plans, was able to build substantial reserves
during the last two decades. Approximately $5.3 million of those reserves were used from 2007 to
2009 allow for the Village to provide uninterrupted high quality services to the community. Fiscal
years 2010 and 2011 focused on balancing the budget and curtailing the draw on reserves. At the
end of the Fiscal year 2011, the reserve stood at $9,871,895 and represents 33.8 percent of the
annual budget.
The following chart provides a history of fund balance reserves with the five forecasted years;
Village of Buffalo Grove 270 2013 Adopted Budget
As evident in the chart, the budget strategies employed over the last two years helped to stabilize
the precipitous drop in fund balance. Those efforts alone are not enough to support General Fund
operations over the next five years. If there is no significant new, or increased, sources of revenue
there will need to be decisions about prioritizing programs and eliminating those functions that are
not core services. There is little more on the expenditure side of the equation that can be reduced
without impacting service delivery.
Revenue Review
Approximately 85 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 dependent upon the general direction of the economy. A
balance between elastic and inelastic revenue is desired as a hedge against market volatility.
General Fund revenues considered to be elastic include: sales and use taxes, income taxes,
telecommunications tax, real estate transfer tax, building revenue and fees, and investment income.
(10)
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Fund Balance Review
Unassigned Fund Balance
Stop Threshold
Reserve Funds above/below Threshold
2 per. Mov. Avg. (Unassigned Fund Balance)
2 per. Mov. Avg. (Reserve Funds above/below Threshold)
Village of Buffalo Grove 271 2013 Adopted Budget
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.
A continuing concern is growth in the property tax base. Tax year 2010 produced the first drop
(6.47 percent) in assessed valuation since 1974. Tax year 2011 continued the decline (6.18 percent)
and the expectation is for a similar drop in tax year 2012. Because the Village levies dollars, a
uniform change across all property classifications has no financial impact to tax payers. The
concern is the shifting of tax burden from commercial/industrial properties to residential parcels
as commercial/industrial properties tend to be better represented in the appeal process. This
dynamic has been noted by several property owners in both Cook and Lake Counties that have
witnessed the Village portion of their tax assessments increase by nearly ten percent even though
the actual dollars levied were less than the previous year.
Listed below is a history of equalized assessed valuations since 2003.
Village of Buffalo Grove 272 2013 Adopted Budget
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 with the Village limits. 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. Adjusted for inflation, state sales tax revenues are down 22 percent from the
peak in 2001 as demonstrated in the chart below.
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
1,800,000,000
2,000,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011
Equalized Assessed Valuation
Cook County Total EAV Lake Couty
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Base Sales Taxes History - Net Incentives and CPI
Village of Buffalo Grove 273 2013 Adopted Budget
Income Tax
The impact of the 2010 US Census had a deleterious impact on revenues. As a result of the census
data, the Village’s populations declined by 1,699 residents. Since income tax is distributed on a per
capita basis the impact for 2012 was a $152,111 drop in revenue. The Village’s estimated
unemployment rate is 7.1 percent, Lake County is 9.7 percent, and the State of Illinois is 9.2 percent.
The forecast does not account for much change during FY 2013 in the level of reported wages and
corporate earnings. 2 percent growth is estimated for the years 2014-2017.
Prepared Food and Beverage Tax
This tax 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.
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.
Combined with the economic decisions to consolidate, or eliminate, additional phone lines revenue
is down almost 20 percent from the peak in 2007. VOIP is subject to this taxation. It is projected
that revenue will drop 2 percent in 2013 and level out the remaining four years.
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 correspond to added roof tops within the corporate boundaries.
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 60 percent as a result
of the collapse of the housing market. From a local perspective it appears that the market has
reached a bottom as more traditional sales are being transacted in the Village. It is expected that
Village of Buffalo Grove 274 2013 Adopted Budget
some growth will occur (5% per year over the next five) as pent up home inventories being to
decline.
Expenditure Review
The average annual increase in expenditures over the next five years is 3.1 percent. In each of the
next five years, wages and benefits account for nearly 70 percent of all expenditures. The next
largest expenditure account group is for operating transfers (16 percent). For FY 2013 the
distribution of Corporate Fund expenditures is shown in the table below.
Personal Services
Wages are anticipated to increase by a factor of 3 percent for the first two years and 2 percent the
last three years. The wage forecast anticipates the general wage increase awards plus possible
merit adjustments, where appropriate, offset by lower entry salaries under a new pay grade system
(Tier II). The Tier II pay grade lowers all starting salaries for employees hired after 1/1/2011 by
approximately 10%. The five year forecast will likely need several iterations to reflect new data as
the impact of retirements, the effect of any service realignments, and any hiring decisions become
more evident.
Personal Benefits
The largest single expenditure within Personal Benefits is for group medical and life insurance.
Effective for FY 2012, the Village has committed to 3 years with the Intergovernmental Professional
Benefits Cooperative (IPBC) to help stabilize medical costs through risk pooling and provide for a
General Fund Expenditures FY 2013 Projected
Operating Expenses
3%
Insurance
1%
Commodities
1%
Legal Services
1%
Personal Benefits
12%
Maintenance & Repairs-
Facilities
4%
Capital Equipment
2% Operating Transfers
16% All Other Expenses
4% Personal Services
56%
Personal Services Personal Benefits Operating Expenses
Insurance Legal Services Commodities
Maintenance & Repairs-Facilities Capital Equipment Operating Transfers
All Other Expenses
Village of Buffalo Grove 275 2013 Adopted Budget
mechanism to help establish positive cash flow and rebuild reserves. The forecast calls for 6
percent growth each year in premium expenses the first year, and 5 percent the following years.
The projected growth factors in the escalating employee premium contributions and continued
efforts to develop affordable plans.
Insurance
Within the Insurance category is the premium paid to the Intergovernmental Risk Management
Pool (IRMA) for Corporate liability and workers’ compensation coverage. Continuing with past
practice, the Village has selected a higher deductible ($50,000) to provide a credit against our
annual premium. Prior period reserves have also been used to lower the annual payment. The
forecast assumes growth of 8%, 7%, 6%, 5%, 5%. The higher growth on the front end of the
forecast is to offset a slowing in the amount of reserves available for premium subsidy.
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% per annum. Staff continues to
seek innovative ways to reduce commodity costs, such as bulk electric procurement, and utilizing
centralized purchasing to leverage the Village’s buying power.
Maintenance & Repair – Facilities
Expenditure growth in this account group is estimated to be 1 percent per year. Included in these
expenditures are costs related to the maintenance and repair of sidewalks and bike paths, street
patching, street lights, building facilities, and parkway trees. The budget for sidewalk and bike path
repairs was increased from $150,000 to $325,000 in FY 2012. What is not established in this five
year proforma is the amount necessary to start building a reserve for facility repairs. Those
amounts will be calculated in FY 2013 with inclusion in the next iteration of the plan.
Capital Equipment
The largest expenditure within Capital Equipment is for the funding of the Reserve for Capital
Replacement. Transfers are made out of the department operating budgets to the reserve to fund
the future acquisition of heavy machinery and vehicles. This approach is taken to smooth out the
peaks and valleys in the budget. The replacement of rolling assets is not linear and there are years
where replacements are as high as $2.2 million and as low as $.4 million. The reserve requirement
is fairly consistent and is intended to hedge against spikes in the budget. Each asset’s useful life is
tracked with the goal that the annual depreciation is funded through the reserve transfer so that at
the time equipment must be replaced it is fully funded.
Village of Buffalo Grove 276 2013 Adopted Budget
Over last few years, the economic climate necessitated the suspension of this transfer to help close
or eliminate budgeted deficits in the Corporate Fund. The reserve balance at the end of FY 2010
was $7.9 million. The value of all equipment is $15.3 million representing 52% funding. The
following chart is an estimate of the source and use of funds over the next five years. The scheduled
purchases are due to be replaced but there may be some flexibility in extending the useful lives of
select pieces of equipment if the cost of repair does not exceed what would be prudent for an asset
nearing the end of its useful life.
FY Reserve
Transfer
In Purchase Balance
2012 7,330,045 400,000 (1,149,400) 6,580,645
2013 6,580,645 400,000 (1,230,000) 5,750,645
2014 5,750,645 400,000 (1,151,000) 4,999,645
2015 4,999,645 400,000 (375,000) 4,974,645
2016 5,024,645 400,000 (490,000) 4,934,645
2017 4,934,645 400,000 (800,000) 4,534,645
Operating Transfers
Within this account group are transfers to the Debt Service Fund for tax abatements, to Capital
Projects Funds for project funding, the 20% transfer of home rule sales tax to the Motor Fuel Tax
Fund, subsidy transfers to the golf courses, and the Police and Firefighter transfer (pass-through).
There are no General Fund tax abatements programmed for the next five years. There is an
estimated equity transfer to the Golf Enterprise of $250,000 per year. The following transfers have
been made over the last five years,
Fiscal Year Subsidy Amount
2011 $352,000
2010 668,000
2009 0
2008 775,000
2007 205,141
2006 258,601
Village of Buffalo Grove 277 2013 Adopted Budget
VILLAGE OF
BUFFALO GROVE
TO: Dane C. Bragg, Village Manager
FROM: Scott D. Anderson, Finance Director
DATE: April 25, 2012
RE: Water Fund 20 Year Pro Forma / Rate Recommendations
Recommendation:
Staff recommends a series of water rate increases to be approved that at minimum will stabilize the
working cash balance within the fund. Three options will be presented within the report and are
structured to achieve different funding goals
Rate and Consumption Background:
The Village has had a long history of consistently low user rates in comparison to the communities in
the region; in fact, the Village maintained a combined 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 fees, coupled
with a period of growing water consumption, the Water Fund was able to generate strong cash
reserves to allow for a strategy of pay-as-you-go financing for future infrastructure repair. Funding
for future infrastructure replacement (funding depreciation) was never a component of the rate
structure.
Beginning in 2003, a pattern of declining water usage started. In 2002, 1.63 billion gallons of water
were metered with an average monthly consumption rate of 7,906 gallons. In 2011, 1.3 billion
gallons were metered with an average monthly consumption of 6,340 gallons.
The following chart shows the average monthly water consumption since 1990.
4,000
5,000
6,000
7,000
8,000
9,000
10,000
19
9
0
19
9
1
19
9
2
19
9
3
19
9
4
19
9
5
19
9
6
19
9
7
19
9
8
19
9
9
20
0
0
20
0
1
20
0
2
20
0
3
20
0
4
20
0
5
20
0
6
20
0
7
20
0
8
20
0
9
20
1
0
20
1
1
Ga
l
l
o
n
s
Average Monthly Usage - Residential
Village of Buffalo Grove 278 2013 Adopted Budget
The outlier in FY 2005 was drought induced. Absent that year, a fairly linear decline began after FY
2002. 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 capital construction. A second rate increase of 25
percent to $3.00/$1,000 percent was approved for 2010. Again the increase helped to ensure that
water sales would offset operating expenditures.
The drop in water consumption appears to have reached bottom in 2009. The reason for the decline
is likely due to a confluence of factors. Economic conditions have led to more vacant homes or more
judicious use of water. The region has had a series of mild summers that has tempered the demand
for outdoor irrigation water. The final factor is the institution of energy efficient appliances. For the
planning of this pro-forma, it is estimated that the current fiscal year will close at 1.31 billion gallons
sold 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 will likely 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.
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 2007 the following capital
expenses will have occurred by the end of the current fiscal year;
Johnson Drive lift station 240,886
Linden Avenue lift station 402,153
Cambridge on the Lake lift station 160,049
Buffalo Creek water main 86,682
Arlington Heights water main 581,631
Reservoir #7 1,777,682
Security Improvements 640,000
Total $ 3,889,083
Until FY 2007, the Water and Sewer Fund maintained a cash and investment balance of
approximately $10 million. That balance was accrued with the intention to cash finance capital
projects in the future. As planned, those reserves are being used to pay for almost $4 million in
infrastructure repairs and improvements.
The following chart depicts the Water Fund’s cash activity since 2002. Given the current trajectory of
revenues and expense within the fund the resultant cash balance will be in a deficit by the third
quarter of 2013. If the rates are not increased to stabilize the fund, the Village will need to establish
an inter-fund loan transfer from the Corporate Fund to the Water Fund. This should only be
considered as a worst case course of action. An enterprise fund by its very nature is intended to
recover its cost of operations through user charges. The establishment of an inter-fund loan would
be questioned by the bond rating agencies as a weakness of the fund and it would be extremely
Village of Buffalo Grove 279 2013 Adopted Budget
important to eliminate the loan as quickly as possible. All options presented will all address the
operating deficits and repair the fund cash reserves to varying degrees.
.
The finance department has prepared a twenty year pro forma of the Water and Sewer Fund that
factors for not only anticipated revenues and operating expenses but also capital expenditures that
go beyond the revolving five-year Capital Improvement Plan.
Water and Sewer System Assets:
The first step in the process was to determine the replacement cost of the water main system. The
system consists of 181 linear miles of main. The value of the main system 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 at the end of the 20 year
study, inflated at 3% per year, is $773 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 1962 has a replacement
cost of about $372,000; we then forecast that $94,000 in repairs. 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 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, shifting
soils may reduce the life by many years.
The following chart shows the pattern of construction of water main since 1929.
($20,000,000)
($15,000,000)
($10,000,000)
($5,000,000)
$0
$5,000,000
$10,000,000
$15,000,000
Water Fund - Cash Balance
Working Cash - No rate increase
Village of Buffalo Grove 280 2013 Adopted Budget
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 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 2012-2016 Capital
Improvement Plan was added to the calculation. Beyond 2016, a flat amount is budgeted each year
to address sanitary sewer system and lift station repairs.
0
20,000
40,000
60,000
80,000
19
2
9
19
5
8
19
6
0
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6
2
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6
6
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6
8
19
7
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7
2
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7
4
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6
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7
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0
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8
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6
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8
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8
20
0
0
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2
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4
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6
20
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8
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Water Main Construction
in linear feet
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
20
2
0
20
3
0
20
4
0
20
5
0
20
6
0
20
7
0
20
8
0
20
9
0
Projected Infrastructure Replacement
Village of Buffalo Grove 281 2013 Adopted Budget
Water Rate Recommendations:
The pro forma was developed around an annual consumption base of 1.31 billion gallons. Operating
expenses were built upon the FY 2012 budgets and indexed for inflation. For operating expenses, 3
percent inflation is growth target. The same inflation was used to index the capital improvement plan
maintenance program for the sewer system.
As part of the analysis, a working cash threshold was established at 25% of the operating budget of
the water and sewer fund net of pass through revenue/expenses activity related to Lake County
Public Works. At minimum, the fund must strive to always have three months worth of expenses in
the bank to ensure the Village meets its obligations to the Northwest Water Commission.
The Water Fund had nearly $4.6 million in cash at the end of 2011. The working cash threshold is
$1.1 million. The difference between the two is noted as net reserve over/(under) working cash and
represents cash available for infrastructure repairs and improvements. It is anticipated the much of
the $3.5 million difference will be used to complete the deep well construction at reservoir #7 and
improvements to lift stations. The ending cash balance in 2012 is budgeted to be $1.8 million.
The following options for water rate increases are proposed for Village Board consideration. A copy
of the pro-forma for each option is attached to this narrative. The reference to combined
water/sewer rate is for village water and sewer charges. It does not include Lake County sanitary
sewer fees for system charges through the Metropolitan Water Reclamation District (Cook County).
For all three options, another variable to consider is the timing of the first increase. Obviously, the
sooner the increase to water rates the better. From a practical perspective some things to consider
are, (1) an increase effective during the peak usage months (summer) will generate an immediate
impact of the rate increase, (2) an increase this fall will be perilously close to the utility billing module
being rolled out to the community with the perception that the new software/customer
enhancements caused the rate increase, and (3) Lake County Public Works is conducting a formal
rate study and will likely be making a recommendation to institute rate increases on sanitary sewer
collection.
OPTION 1
This option includes a 35 percent increase to the combined water rate the first year, 30 percent
increase the second year and 3 percent increase every year thereafter. The final rate in 2031 will be
8.30 or a 170 percent increase.
What is accomplished?
A minimum working cash balance is maintained through the 20 year pro-forma. All anticipated
infrastructure repairs are paid with fund reserves (pay-as-you go). No significant capital reserve is
established beyond working cash balances.
What isn’t accomplished?
A reserve for significant capital improvement (beyond maintenance) is not established.
OPTION 2
This option is an effort to reduce the initial impact of the needed rate increases by developing a rate
that will only cover operating expenses. Debt will be issued to cover all capital maintenance and
improvements. Option 2 calls for a 20 percent increase the first year, 20 percent the second year,
and 5 percent each year thereafter. A series of debt issues would occur in 2013 ($8,000,000), 2018
($10,000,000) and 2022 ($22,500,000). The final rate in 2031 will be 10.37 or a 245 percent increase.
Village of Buffalo Grove 282 2013 Adopted Budget
What is accomplished?
A minimum working cash balance is maintained through the 20 year pro-forma. The first two year
rate increases are reduced by 25 percent
What isn’t accomplished?
A reserve for significant capital improvement (beyond maintenance) is not established. The end rate
is $2.07, or 25 percent, more than option 1 at the end of the study.
OPTION 3
This option includes a 35 percent increase in the first year and 30 percent the second year similar to
option 1. This difference is a 4% annual adjustment thereafter. The final rate in 2031 will be $10.26
or 242 percent increase.
What is accomplished?
A minimum working cash balance is maintained through the 20 year forma. A capital reserve is
developed that will allow for flexibility in responding to emergency repairs or capacity
improvements.
What isn’t accomplished?
This option addresses most of the issues regarding the rate deficiency.
The chart below shows the impact of each option on the Water Fund’s cash reserves.
Comparative Rates
Listed on each option pro-forma is a listing of combined water rates for the Northwest Water
Commission communities (Arlington Heights, Palatine and Wheeling). For comparison purposes these
Village have cost structures similar to Buffalo Grove and provide for a good basis for analysis.
Currently these are the member rates;
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
Rate Options and Related Impact on Cash Reserves
Option 1 Option 2 Option 3 Working Cash Needs
Village of Buffalo Grove 283 2013 Adopted Budget
Buffalo Grove $3.00/1,000 gallons
Arlington Heights $5.05/1,000 gallons
Palatine $4.80/1,000 gallons (resident)
$10.83/1,000 gallons (tax exempt property)
$13.34/1,000 gallons (extra-territorial)
Wheeling $6.30/1,000 gallons
Included in the chart below are the water rates of other communities. Each community had a rate
increase for the current fiscal year.
The chart below is a listing of water rates, not including local sewer rates, for other regional
municipalities. All rates are reported per 1,000 gallons;
Clarendon Hills 7.93 Lombard 4.68
Hinsdale 7.67 Park Ridge 4.67
Oakbrook Terrace 7.14 Wheeling 4.65
La Grange 7.07 Des Plaines 4.56
Rolling Meadows 6.36 Hanover Park 4.55
Winfield 6.26 Bloomingdale 4.40
Glen Ellyn 6.04 Hoffman Estates 4.38
Bensenville 5.95 Glencoe 4.37
Villa Park 5.95 Roselle 4.20
Lake Bluff 5.85 Downers Grove 4.18
Wood Dale 5.84 Itasca 4.11
Vernon Hills 5.69 Glendale Heights 4.06
Morton Grove 5.34 Arlington Heights 4.03
Schaumburg 5.32 Westmont 4.00
Grayslake 5.21 Carol Stream 3.88
Elk Grove Village 5.10 Woodridge 3.66
Niles 5.05 Northbrook 3.40
Glenview 5.00 Naperville 3.17
Oak Brook 4.99 Wilmette 3.17
Elmhurst 4.95 Palatine 3.15
Darien 4.90 Wheaton 3.12
Mount Prospect 4.87 Highwood 2.65
Lake Forest 4.79 Buffalo Grove 2.40
Libertyville 4.79 Highland Park 2.25
Willowbrook 4.79 Evanston 2.03
The average water rate is $4.73. Buffalo Grove rates are 49.9% less than that rate. The median rate is
$4.74. The two communities that have a lower rate than Buffalo Grove access Lake Michigan water
directly.
If the Village had indexed its 1983 rate of $1.80 to inflation the rate in 2013 would have been $4.26.
The rate recommended under both options 1 and 3 have a rate of $4.05 in 2013. Below is a
comparison of the actual water rate versus indexed rate since 1983.
Village of Buffalo Grove 284 2013 Adopted Budget
If the Village took the approach to index the water rate to inflation in 1983, the result would have
been an additional $43.6 million in revenue.
Staff believes that both options 1 and 3 provide a solution for working cash needs. Option 3 gives
more flexibility for deviations in the pro-forma. There are no solutions that can delay a significant
rate increase in the first two years. The Village must start imposing a rate that is, at minimum, similar
to other NWWC members with similar expense profiles. The use of level (inflation) increases each
year beyond the first two year is important to minimize future rate spikes and get customers
accustomed to an annual rate increase.
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.
0.00
1.00
2.00
3.00
4.00
5.00
6.00
Water Rates - Actual vs CPI Inflation
Actual Rate Indexed Rate
Village of Buffalo Grove 285 2013 Adopted Budget
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Village of Buffalo Grove 286 2013 Adopted Budget
Appendix C
Human Resources
Health Plan Benefits
Employee Staffing Levels
Village of Buffalo Grove 287 2013 Adopted Budget
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Village of Buffalo Grove 288 2013 Adopted Budget
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)
for the period of January 1, 2012 – July 1, 2014. Established in 1978, the IPBC is a benefits pool, created
under Illinois Law and regulated by the Illinois Department of insurance. Comprised of approximately 63
municipalities and similar units of local government, the IPBC covers over 10,000 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%. 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:
o 2012 – 11% employee contribution to health insurance premium.
o 2013 – 12% employee contribution to health insurance premium.
o 2014 – 13% employee contribution to health insurance premium.
o 2015 – 14% employee contribution to health insurance premium.
o 2016 – 15% employee contribution to health insurance premium.
Village of Buffalo Grove 289 2013 Adopted Budget
2012 versus 2013 Premium Structure ($)
2012 rates 2013 rates
PPO-A Medical Plan
90% In-Network /
70% Out of network benefit
Monthly Total Premium Monthly Total Premium
Single employee 61.14 555.83 70.03 583.62
Single + 1 dependent 123.5 1122.77 141.47 1,178.91
Family + 2 dependents 218.27 1984.29 250.02 2,083.50
2012 rates 2013 rates
PPO-B Medical Plan
100% In-Network /
0% Out of network benefit Monthly Total Premium Monthly Total Premium
Single employee 64.36 585.01 73.71 614.26
Single + 1 dependent 129.99 1181.71 148.90 1,240.80
Family + 2 dependents 229.73 2088.47 263.15 2,192.89
2012 rates 2013 rates
HMO Medical Plan Monthly Total Premium Monthly Total Premium
Single employee 56.23 511.16 63.79 531.61
Single + 1 dependent 113.58 1032.54 128.86 1,073.84
Family +2 dependents 200.73 1824.83 227.74 1,897.82
DENTAL 2012 rates 2013 rates
No employee contribution Monthly Total Premium Monthly Total Premium
Single employee
43.64
44.51
Single + 1 dependent
73.47
74.94
Family + 2 dependents 123.21 125.67
Employee Staffing Level
Seasonal employees are included with part-time employee count.
Village of Buffalo Grove 290 2013 Adopted Budget
Office of the Village Manager/ Administration FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Administrative Intern 0 0 0 0 0 0
Assistant to the Village Manager 0 1 1 0 1 0
Associate Planner 0 1 0 1 0 1
Deputy Village Manager 1 0 1 0 1 0
Director of Human Resources 1 0 1 0 0 0
Emergency Response Coordinator 0 1 0 1 0 1
Village Manager 1 0 1 0 1 0
Village Planner 1 0 1 0 1 0
Secretary 1 1 1 1 1 0
Total 5 4 6 3 5 2
Full & Part-Time Total 9 9 7
Note: Human Resources Director and PT Secretary positions reflected in separate Human Resources table effective
January 1, 2013.
Building & Zoning FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Building Inspector 1 0 1 0 1 0
Deputy Building Commissioner 2 0 2 0 2 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 2 0 2
Secretary 1 0 1 0 1 0
Total 9 2 9 2 9 2
Full & Part-Time Total 11 11 11
Village of Buffalo Grove 291 2013 Adopted Budget
Finance & General Services FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Assistant Finance Director 1 0 1 0 1 0
Director of Finance/Treasurer 1 0 1 0 1 0
Payroll Clerk III 1 0 1 0 1 0
Purchasing Manager 0 0 0 0 1 0
Clerk III 2 0 4 0 3 0
Clerk II 2 2 1 1 1 1
Total 7 2 7 1 8 1
Full & Part-Time Total 9 8 9
Human Resources FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Director of Human Resources 0 0 0 0 1 0
Secretary 0 0 0 0 0 1
Total 0 0 0 0 1 1
Full & Part-Time Total 0 0 2
*Human Resources Director and PT Secretary positions reflected in separate Human Resources table effective
January 1, 2013.
Village of Buffalo Grove 292 2013 Adopted Budget
Golf Operations FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Assistant Director of Golf Operations 1 0 1 0 1 0
Assistant Golf Professional 1 0 1 0 1 0
Assistant Golf Professional 0 2 0 2 0 2
Director of Golf Operations 1 0 1 0 1 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 1 0 1
Golf Course Maintenance Worker – Seasonal 0 14 0 14 0 14
Golf Course Maintenance Worker II 0 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
Golf Course Supervisor 1 0 0 0 0 0
Had Golf Professional 1 0 1 0 1 0
Horticulturist 1 0 1 0 1 0
Total 8 52 8 52 8 52
Full & Part-Time Total 60 60 60
Information Technology FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Director of Information Technology/EMA Coordinator 1 0 1 0 1 0
Information Technology Analyst 1 0 1 0 1 0
Information Technology Assistant 1 0 1 0 1 0
Programmer 0 1 0 1 0 1
Total 3 1 3 1 3 1
Full & Part-Time Total 4 4 4
*Independent contractor assigned to the IT Department is not reflected in this staffing table.
Village of Buffalo Grove 293 2013 Adopted Budget
Fire Services FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Battalion Chief 5 0 5 0 5 0
Deputy Fire Chief 2 0 2 0 1 0
Deputy Fire Marshall 1 0 1 0 1 0
Fire Chief 1 0 1 0 1 0
Fire Inspector* 1 0 1 0 1 0
Fire Inspector/Public Education Officer 1 0 0 1 0 1
Fire Lieutenant 9 0 9 0 9 0
Firefighter/Paramedic 45 0 45 0 42 0
Secretary 1 0 1 0 1 0
Clerk III 1 0 0 0 0 0
Total 67 0 65 1 61 1
Full & Part-Time Total 67 66 62
*Additionally, two full time Building Inspectors serve as part-time fire inspectors.
Police Services FY 2011 FY 2012 FY 2013
FT PT FT PT FT PT
Chief of Police 1 0 1 0 1 0
Clerk III 4 0 3 0 3 0
Clerk II 0 2 0 1 0 1
Community Service Officer 3 0 3 0 3 0
Court Supervisor 0 1 0 1 0 1
Crime Prevention/Community Relations 0 1 0 1 0 0
Crossing Guard 0 9 0 9 0 9
Deputy Police Chief 2 0 1 0 1 0
Desk Officer I 0 2 0 2 0 2
Desk Officer II 4 0 3 0 3 0
Evidence Custodian 0 1 0 1 0 1
Patrol Officer 54 0 53 0 51 0
Police Commander 3 0 3 0 3 0
Police Sergeant 11 0 10 0 10 0
Police Social Worker 0 0 0 0 0 0
Records Supervisor 1 0 1 0 1 0
Research and Planning Specialist 0 0 0 0 0 0
Secretary 1 1 1 0 1 0
Technical Services Specialist 0 2 0 2 0 0
Total 84 19 79 17 77 14
Full & Part-Time Total 103 96 91
Village of Buffalo Grove 294 2013 Adopted Budget
Public Works/Engineering FY 2011 FY 2012 FY 2013
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 1 0
Building Maintenance Worker 2 0 2 2 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 1 1 1 2 0
Clerk II 1 1 1 1 1 1
Clerk I 0 1 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 1 1 1 1 0
Fleet Manager 1 0 1 0 1 0
Forestry and Grounds Supervisor 1 0 1 0 1 0
Facility Coordinator 1 0 1 0 1 0
Laborer – Seasonal 0 9 0 9 0 9
Maintenance Worker I 9 0 10 0 10 0
Maintenance Worker II 8 0 8 0 8 0
Maintenance Worker II – CL 8 0 8 0 8 0
Maintenance Worker III 1 0 1 0 1 0
Metra Station Attendant 0 1 0 1 0 1
Operations Mgr – Streets, Drainage, Sanitary Sewer 1 0 1 0 1 0
Secretary 3 0 3 0 3 0
Superintendent of Water Operations 1 0 1 0 1 0
Technical Services Manager 1 0 1 0 0 0
Village Engineer 1 0 1 0 1 0
Water Customer Service Worker I 1 0 0 0 1 0
Total 51 16 51 15 52 13
Full & Part-Time Total 67 66 65
Village of Buffalo Grove 295 2013 Adopted Budget
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Village of Buffalo Grove 296 2013 Adopted Budget
Appendix D
Document Definitions
Glossary
Acronyms
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Village of Buffalo Grove 298 2013 Adopted Budget
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.
Village of Buffalo Grove 299 2013 Adopted Budget
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.
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
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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.
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
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
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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.
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Acronyms
CAD: Computer Aided Dispatch
CIF: Capital Improvement Fund
CIP: Capital Improvement Plan
EAB: Emerald Ash Borer
EAV: Equalized Assessed Valuation
EMA: Emergency Management Agency
FLSA: Fair Labor Standards Act
GAAP: Generally Accepted Accounting Principals
GFOA: Government Finance Officers Association
HVAC: Heating, Ventilation Air Conditioning
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
Village of Buffalo Grove 304 2013 Adopted Budget
Village of Buffalo Grove
50 Raupp Boulevard
Buffalo Grove, Illinois 60089
www.vbg.org
847-459-2500
Village of Buffalo Grove 305 2013 Adopted Budget