2010 BudgetElliott Hartstein
Village President
Jeffrey Braiman
DeAnn Glover
Jeffrey Berman
Scott D. Anderson
Director of Finance
Steve S. Balinski
Chief of Police
Carol Berman
Deputy Building Commissioner
Gregory P. Boysen, P.E.
Director of Public Works
Robert Giddens
Director of Management Information Systems
Richard Kuenkler, P.E.
Village Engineer
Richard Kuhl
Deputy Director of Public Works
Arthur Malinowski
Director of Human Resources
VILLAGE OF BUFFALO GROVE
FY 2010 BUDGET
VILLAGE TRUSTEES
Joseph P. Tenerelli
Village Treasurer
VILLAGE STAFF
William H. Brimm
Village Manager
Janet M. Sirabian
Village Clerk
Steve Trilling
Lisa Stone
Beverly Sussman
Carmen Molinaro
Director of Golf Operations
Ghida Neukirch
Deputy Village Manager
Robert Pfeil
Village Planner
William G. Raysa
Village Attorney
Richard Reed
Golf Course Superintendent
Brian Sheehan
Deputy Building Commissioner
Katie Skibbe
Assistant Finance Director
Terry Vavra
Fire Chief
Village Manager's Budget Message
Budget Summaries:
Operaling Budget Summary Table
VILLAGE OF BUFFALO GROVE
FY 2010
PROGRAM BUDGET
TABLE OF CONTENTS
Operaling Budget Summary Table w/Fiscal 2009 Budget and
Estimated Actual
Operating Budget Summary Table w/Fiscal 2009 Budget and
Estimated Actual-Revenue and Expense by Category-Dollars & Percent to Total
Budget to Budget Comparison FY 2010 Compared lo Fiscal 2009
FY 2010 All Fund Revenue Budget w/Fiscal 2009 Budgel & Eslimated Actual
Comparative Budget Analysis-Revenue
FY 2010 All Fund Expense Budget w/Fiscal2009 Budget & Estimaled Actual
Comparative Budget Analysis-Expenditures
Operating Budget Presentations:
Corporate Fund:
Operating Budget Summary Table w/Fiscal 2009 Budget and Estimated Actual
Revenue and Expense by Category-Dollars & Percent to Total w/FY 2009 Comparison
Fund Revenue w/Fiscal2009 Budget & Estimated Actual
FY 2010 Corporate Fund Revenue Projection Methodology
Expenditures by Department/Division:
Fund Expenditures w/Fiscal 2009 Budget & Estimated Actual w/FY 2009-2010 Comparison
Legislative
Office of Village Manager
Information Technology
Legal Services
Finance & General Services
Human Resources
Fire Services
Police Services
Building & Zoning
Public Works Management and Administration
Engineering Services
Building Services/Street Lighting
Street Operations and Maintenance
Forestry/Parkway/Landscape Maintenance
Central Garage
Drainage System
E.M.A.
Transfer-Non-Operating
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Enterprise Fund Budgets:
Water and Sewer Fund:
VILLAGE OF BUFFALO GROVE
FY 2010
PROGRAM BUDGET
TABLE OF CONTENTS
Fund Revenue w/Fiscal2009 Budget and Estimated Actual w/FY 2009-2010 Comparison
FY 2010 Water & Sewer Fund Revenue Projection Methodology
Water and Sewer Expense-Enterprise Level Representation
Expense by Department/Division
Water Operating
Sewer Operating
Golf Course Funds:
Golf Budget-Revenue and Expense-Enterprise Level Representation
Buffalo Grove Golf Club Revenue
Buffalo Grove Golf Club Expense
Arboretum Golf Course Revenue
Arboretum Golf Course Expense
All Other Funds:
Special Revenue Funds:
Illinois Municipal Retirement Fund
Parking Lot Fund
Motor Fuel Tax Fund
Capital Projects Funds:
Facilities Development Fund
Village-wide Street Construction Fund
Debt Service Funds:
Facilities Development Debt Service Fund
Pension and Fiduciary Funds:
Police Pension Fund
Fire Pension Fund
Enterprise Fund:
Refuse Service Fund
Budget Addendum:
Consolidated Budget-Revenue-FY 2009 to FY 2010
w/Fiscal 2009 Estimated Actual
Consolidated Budget-Expense-FY 2009 to FY 2010
w/Fiscal 2009 Estimated Actual
Final Distribution-2009 Property Tax Levy After Tax Abatement Consideration
Estimated Distribution-2009 Property Tax Levy Prior to Tax Abatement Consideration
Property Tax Levy/Abatement History-Tax Year 1977-2009
Property Tax Collection History-Tax Year 1977 through 2008
Property Tax Extension Rates-Tax Year 1997 through 2008 (Graphic)
Property Tax Summary Village Rates/Assessed Valuation/Extension/Percent of Tax Base
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VILLAGE OF BUFFALO GROVE
FY 2010
PROGRAM BUDGET
TABLE OF CONTENTS
Property Tax Extension~Percentage of Tax Base, Net of Abatement~ Tax Year 1982w2009 (Estimate)
Annual Property Taxes Extended-Dollars Extended & Percent of Tax Base (Graphic)
Total, Corporate, Debt Service & Pension Levies
Assessed Valuation Details Tax Year 1968 through 2009 Estimate
Equalized & Assessed Valuation-Tax Year 1968 through 2009 Estimate (Graphic)
Tax Collection History-Sales/Home Rule Sales/Real Estate TransferfTelecom/lncome/MFT
Tax Collection History-Sales/Home Rule SalesReal Estate Transfer/lncome/MFT-(Graphic)
Summary of Bonded Indebtedness-December 31, 2009
Village Debt Service Due-Principal and lnteresi-Calendar 2010 lhrough 2018
Police Pension Fund Financial History FY 98-99 through FY 08
Fire Pension Fund Financial History FY 98-99 through FY 08
Annual Water Consumption/Average Consumption & Customers-Calendar 1988-2008 (Graphic)
Buffalo Grove Golf Club-Annual Paid Rounds-Calendar 1978 through 2009 (Graphic)
Buffalo Grove Golf Club-Calendar 1979 through 2009-Mid-Year Trend Analysis (Graphic)
Arboretum Golf Course-Annual Paid Rounds-Calendar 1991 through 2009 (Graphic)
Arboretum Golf Course-Calendar 1991 through 2009-Mid-Year Trend Analysis (Graphic)
Water Utility Average Consumption Patterns-Calendar 1976 through 2009
Water & Sewer Rate Adequacy-FY 201 0 with Fiscal 2009 Comparison
Solid Waste Enterprise Fund-SWANCC Surcharge Calculation
FY 2010 through FY 2014 Capital Improvement Plan-
Fiscal Analysis Overview
FY 2010 through FY 2014 Capital Improvement Plan-
Estimated Project Cost-AU Improvement/Maintenance Projects-By Fiscal Year
FY 2010 through FY 2014 Capital Improvement Plan-
Estimated Project Cost-Capital Improvement Projects >$50,000-By Fiscal Year
FY 2010 through FY 2014 Capital Improvement Plan-
Estimated Project Cost-Capital Improvement/Maintenance Projects <$50,000-By Fiscal Year
FY 2010 through FY 2014 Capital Improvement Plan-
Tentative Funding Sources
FY 2010 through FY 2014 Capital Improvement Plan-
Sources and Uses of Funds
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VILLAGE OF BUFFALO GROVE
FY 2010 BUDGET
BUDGET SUMMARIES
OPERATING BUDGET SUMMARY TABLE
OPERATING BUDGET SUMMARY TABLE
WITH PRIOR FISCAL BUDGET & ESTIMATED ACTUAL
OPERATING BUDGET SUMMARY TABLE
WITH REVENUE AND EXPENSE BY CATEGORY
BUDGET/ESTIMATED ACTUAL COMPARISON
DOLLAR AND PERCENT TO TOTAL
BUDGET TO BUDGET COMPARISON
TOTAL BUDGET AT FUND LEVEL DETAIL
CONSOLIDATED BUDGET-REVENUE
FY 2010
COMPARATIVE BUDGET REVIEW
REVENUE
CONSOLIDATED BUDGET-EXPENSE
FY 2010
COMPARATIVE BUDGET REVIEW
EXPENSE
President Elliott Hartstein and
Board of Trustees
Village of Buffalo Grove
50 Raupp Boulevard
Buffalo Grove, Illinois 60089
Subject: Fiscal Year 2010 Budget Message
President Hartstein and Board of Trustees:
November 9, 2009
On behalf of your department and division directors, it is my pleasure to submit for your review,
comment and consideration the proposed Village of Buffalo Grove Fiscal Year 2010 Budget for
all funds, departments and/or divisions for the period beginning January I and ending December
31, 2010. The planning and preparation of this Budget remains based upon sound, conservative
fmancial goals and objectives that are characteristic as to how the Village of Buffalo Grove has
approached its commitment to fiscal management over the many years. This Budget marks the
33'd proposal brought forward to the President and Board of Trustees in which I have been
involved. It is my belief that this document reflects the highest level of fmancial and fiscal
planning expected from staff and when approved, you can be assured that the Budget will be
managed in accordance with the expectations of the Board, community and staff.
As was stated at the time of the preparation of the Fiscal Year 2009 Budget, the Village continues
to find itself in extraordinary times in which we, collectively, continue to seek what might only be
described as the new "normal". By stating "normal", staff believes that the current level of
revenues will establish a new baseline as opposed to current conditions being a temporary
economic reality. Nationally, statewide and locally, economic conditions continue to affect
nearly every sector of the economy, affecting a broad range of measures such as unemployment,
lagging retail sales, falling property values, flat income and weak confidence as to the future.
These challenges, as they have been prevalent throughout all of Fiscal Year 2009, will require a
sound, focused and deliberate commitment by staff to the residents and businesses in the Village
throughout all of Fiscal Year 2010. Finding the new normal is to not dwell on those negatives
that are around us as they are identified but to accept and confront the issues and challenges head
on in a unified manner, toward a common objective. As related to the staff throughout the year,
collectively we find ourselves where we are today and collectively we will move forward. It will
remain easy to be pessimistic but rewarding to project optimism and to make that reality.
The Fiscal Year 2010 Budget has been developed around anticipated revenue of $64,409,704
with proposed expenses/expenditures of $62,353,665. That compares to the approved Fiscal Year
2009 Budget of $60,087,064 and $60,857,692; in terms of change, 7.19% and 2.46%,
respectively. This Budget continues to provide for all Core Service objectives, commitments,
goals, as well as the stated and afflfllled policies, of the Village Board in terms of serving those to
whom we are accountable to; that continues to remain our highest priority and commitment. As
such, it remains my belief that the budget has been prepared in a way that is credible and
reflective of programs and services that will meet the expectations of our community, while
remain sensitive to the challenges and conditions around us.
Observations and Reflections Regarding Fiscal Year 2009:
As early as the mid-January, it was apparent that the fiscal plan for 2009 was going to need to be
administered in a way that emphasized and promoted adaptability while pursuing rational
organizational change. Efforts would need to be proactive, rather than reactive, in order to yield
longer-term effectiveness, efficiency and stability so as to lead to positive outcomes versus what
might occur as a result of arbitrary decision making. Throughout the year, every effort has been
made to communicate the challenges being faced by the Village on an inclusive basis, asking all
of our staff for ideas and suggestions so as to encourage creativity and engagement, rather than
simply to dictate in the form of top-down decisions. Again, as stated, collectively we encounter
our conditions, collectively we will move on. I am proud of the efforts of staff, and their
Commitment to Excellence, as they have executed throughout all of 2009.
• Revenue anticipated to be received and credited to the Corporate Fund, the Village's core
services operating fund, should approximate $30.31 million compared to an approved
budget of $32.54 million, a deficiency of 6.86%. Nearly all elements of the Fund's
diversified revenue base have failed to meet initial expectations. All of the Fund major
sources of revenue-Property Tax, Sales Tax, Income Tax, Home Rule Sales Tax and
Telecommunications Tax which comprise greater than 80% of the approved budget are
anticipated to yield approximately 93% initially anticipated. While a strong percentage,
the reciprocal of that percentage is equal to nearly $1.8 million of the overall $2.23
million variance; the remaining difference is spread throughout the entire Corporate Fund
Budget. These results have provided the foundation for expectations for FY 2010, which
will be discussed.
• Expenditures of the Corporate Fund will approximate $32.18 million or 93.9% of the
approved Budget of$34.26 million. While the majority of Fund expenditures have been
managed within the stated representations of the approved Budget, it is here where staff
stepped up and reduced spending to the minimal levels necessary to meet our service
commitments to the community in furtherance of their expectations. Only what was
necessary to spend has been spent and a hiring freeze was implemented with the only
exceptions being in public safety or in customer facing job classifications (and then, only
when justified) so as to control employment costs. The full-time workforce has been
reduced through attrition, without the need to resort to layoffs or furloughs. In nearly
every category, estimated actual expenditures are below the approved Budget.
• The Corporate Fund Budget for Fiscal Year 2009 had been approved with an identified
deficit of $1.72 million. Despite the challenges on the revenue side that have been
addressed by sound, proactive expenditure management and operational execution, the
anticipated deficit for Fiscal Year 2009 is $1.87 million. While slightly higher than
approved, most of the expenditures that are programmed within the Fund are related to
staffing and personnel benefits (nearly 70% of estimated actual expenditures). There has
been a conscious commitment to staff during the year, despite what is occurring around
us within public sector hiring and retention. I believe we have been able to maintain fair
and reasonable levels of staffmg due to right-sizing efforts in past years, based upon the
right number of people, in the right place, at the right time. The emphasis has been on
process improvement versus adding people into the service execution equation, and that
approach has demonstrated success during these times.
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• Overall fiscal performance of the Waterworks and Sewerage Fund has not met
expectations as to revenue, with anticipated income approximately $603 thousand under
Budget. Within the detail of the revenue profile, there are variances to be noted.
Revenue from the sales of water, which includes Village sewer use fees, will miss the
revenue target by slightly over $500 thousand, with investment revenue $151 thousand
under expectations. Revenue from the collection of Lake County Sanitary Sewer
Treatment Fees exceed budget by $63 thousand due to passage of a rate amendment
ordinance by Lake County that increased their fee as of March 1, 2009. Additional
revenue was received from Recapture Fees that was unanticipated at time of Budget
development; but for the recapture, construction related income was $52 thousand below
what had been anticipated.
• Operating expenses within the Waterworks and Sewerage Fund that are intended to be
offset by the revenue profile that includes income earned from the metered sale of water
are estimated at $4.08 million. Revenue allocated to offset these expenses is estimated at
$3.45 million which equates to an operating loss of $630 thousand. The revenue profile
is skewed, by its nature, from revenue earned from the metered sale of water, which is
billed at a rate of $2.40/thousand gallons. Based upon all factors, the breakeven rate for
Fiscal Year 2009 would be $2.85 but overall Fund fiscal resources and reserves are more
than sufficient to provide for this deficit. Please note that initial Budget expectations
were based upon the sale of 1.60 billion gallons of water when in fact, due to conditions
during all of 2009 that affected use, estimated consumption will be lightly below 1.40
billion gallons; this variance accounts for $480 thousand in foregone revenue and had
such consumption occurred, the system would have operated, while still in deficit, at a
loss closer to $120 thousand.
• Fiscal Year 2009 will conclude a challenging although varied season for the operations of
both the Buffalo Grove Golf Club and Arboretum Golf Course. A ]though the season
began in a mixed way (great March, awful April), the realities of the summer proved no
better with enterprise level results producing some of the better outcomes in the past I 0-
years in May, August and September offset by some of the worst results in June and July,
in the prime of the season. On a stand alone basis, if trend continues, results as measured
in paid rounds will be the lowest at Buffalo Grove in the past 10-years while at the
Arboretum, one of the best in that same period. Despite the latter results, unless there is a
strong late-fall season, on an enterprise level, play levels might end at their lowest ever
but we believe that such results are due to economic conditions as well as weather
conditions rather than dissatisfaction with the courses or staff services.
Overall, revenue will approximate $2.42 million compared to $2.81 as budgeted. The
Estimated Actual is indicative of a Budget that was well managed in light of the revenue
and play challenges, with expenses anticipated to equal $2.42 million against an approved
Budget of $2.86 million. While there will be individual course profits and losses, on an
enterprise level, operations are expected to breakeven. Please note that breakeven is
accomplished by elimination of a transfer to debt service in lieu of property tax
abatement that will be funded by the Corporate Fund so as to provide for a prior tax levy
decision; that transfer contributed to the increased deficit for the Corporate Fund
identified previously.
• Generally, all other Fund performance measures are in line with initial representations
and expectations set forth at the time the Budget was presented, although there are
exceptions. The Village continues to address its long-term recurring obligations to the
three pension programs that have been established for all full-time employees. The
Illinois Municipal Retirement Fund is an externally managed multi-agency employer
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program while both the Police and Firefighter pension programs are single-employer,
locally managed programs as directed by the Illinois Pension Code. During Fiscal Year
2009, approximately $7.55 million of net income will accrue to the two funds to address
actuarially-based liabilities, nearly 82% above initial expectations. While these results
are outstanding and a testament to the local management of the funds, in many ways the
returns offset extreme investment losses of calendar 2008. While it is anticipated that the
two-year combined results will produce an overall gain, it is important to note that future
tax levies will continue to take into account recurring performance and as such, the
portion of the annual levy applicable to the amortization of unfunded actuarial liabilities
will increase, possibly significantly, for some time. On point, please note that the
unfunded actuarial liability of the Police and Firefighter pension funds has increased by
an annual average of 25.45% and 22.88% over the last ten-years respectively, while
annual normal costs to fund pension requirements have remained relatively constant, as
measured as a percent of covered payroll.
Other significant deviations against the approved Budget are within the Capital Project
Funds. Due to timing and deferral of planned projects brought forward from the
approved FY 2009-2013 Capital Improvement Plan, approximately $1.60 million will be
paid against approved Budgets of$4.72 million. For the most part, the variance is due to
deferred projects (Public Service Center expansion as well as Fire Station #26
improvement) although some elements of the work deferred will be carried forward into
subsequent updates to the Plan.
Lastly, Village debt service continues to be paid down at an aggressive rate. As of
December 31, 2009, 94.6% of all debt ever issued by the Village will have been retired
with the benchmarks of $146.11/capita and .29% of assessed and equalized valuation
posted, well below general measures for a community the size of Buffalo Grove.
Fiscal Year 2010 Overview:
As part of the support to the continued commitment and policy directives of the President and
Board of Trustees, I am again pleased to report that all service objectives of the Village will be
maintained into FY 20 I 0 so as to meet the expectations of the Village, its residents and for those
who call Buffalo Grove home for their business. I would be remiss and naive not to state that
service delivery into and throughout Fiscal Year 20 I 0 will be fully contingent upon the integrity
and stability of the anticipated revenue stream, as applied to all funds and account groups at the
levels necessary to support any and all customary service levels that are the basis for this Budget.
Please note, and such instances will be identified, that the Budget has been developed on the
necessity to increase two fees and to request the consideration of a new tax on the consumption of
natural gas and electric service (utility tax) as well as to impose a new fee on contractor
registration.
Personnel Administration and Benefits Management:
As a service provider, all of our efforts are progrannned and planned to be delivered within the
Village with a staff that is in place and executing on a daily basis, 24-hours a day, seven days a
week, 365 days a year. In terms of fiscal commitment, approximately 46.9% of the proposed
Budget is directed toward salary, benefit and pension obligations. The Village continues to
explore any and all opportunities to deploy personnel in unique ways, and most specifically, with
part-time staffmg. Please note the following comments on matters related to personnel
administration and benefits management:
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• The Budget requests that full-time staffmg levels be authorized with a full-time
workforce of 234, compared to the Fiscal Year 2009 request of 240, but with 239
positions staffed. As a point of reference, for calendar 2009/Fiscal Year 2009, full time
staffmg will equal234.07 FTE compared to a full-time authorization of240.
• All past staffing authorizations are reconunended to remain in place although there has
been one reclassification of existing personnel as a result of promotion.
• Regarding the Fiscal Year 20 I 0 compensation reconunendation, forwarded to the Village
Board under separate cover as required by the Municipal Code, and while salary and
compensation data has been collected from conununities identified as "comparable" as
part of efforts necessary to propose updates to both minimum and maximum salary
ranges for employees, due to prevailing economic and fiscal challenges, the
reconunended general wage adjustment for Fiscal Year 20 I 0 is 0%, with wages further
held in place for employees moving through their respective ranges as a result of merit.
The objective, under current economic conditions is, to the best of our abilities, to
preserve employment for full-time staff. Please note, despite the preceding comments,
that some wage movement will be apparent within the overall Budget. Several
employees have been identified to have salary levels that are below the minimum that has
been suggested for their classification as a result of the completed update to the
classification and compensation study undertaken by Northern Illinois University. In
addition, of the employees that were hired during calendar 2009, full year wages are
budgeted for 2010 versus partial wages paid in 2009. Lastly, there is one promotional
adjustment that has been programmed, as required per the Village's Personnel Rules.
• While there is a hiring freeze in place, two replacement hires will occur. So as to
maintain minimum staffing in Police, due to a Police Officer retirement this fall, a
replacement will be hired for deployment in the first quarter of 2010; the hire is a
promotion of a Co nun unity Service Officer. The second position to be filled is a
maintenance position within the Water & Sewer utility. For most of 2009, one position
in the utility has been held open, not be filled. However, most recently a second
individual left to take a position in the private sector. The utility operations are now
minimally staffed below what is prudent and deemed too critical to leave short staffed.
• Lastly, please note that the wage recommendation needs the formal concurrence of the
collectively bargained Fire Service membership, which includes Firefighter/Paramedics
and Fire Lieutenants. Informal presentations have been given to Fire staff, which
included the represented membership, as to the Village's economic and fiscal challenges.
The concurrence of membership to consider acceptance of the wage recommendation has
been made and staff will meet with the Union Executive Board to discuss options going
forward, within the spirit of the approved Collective Bargaining Agreement and as a
matter of good faith with respect to the overall collective bargaining process.
• We remain encouraged tl1at there will be a very modest change in funding the self-
insured group health insurance program in Fiscal Year 20 I 0, far under prevailing trends
within the health care market. Health insurance costs over the years, with the exception
of pension costs, have been the most volatile element of our wage and benefit program
and the ability to control costs is a demonstration of the success of self insuring this type
risk. Staff will continue to explore various alternatives to create new plan styles and
programs as well as fair participant cost sharing, with the long term objective of
controlling risks and exposures to both the employer and employee. As an aside, one of
the "top-of-the-organization" goals for 2010 is to fully review not only the health plans
offered but to include other insured risks, such as those are provided through the
Intergovernmental Risk Management Agency, for possible recommendation into 20 II.
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• Lastly, all public pension obligations are provided for witbin tbe context of tbe Budget.
Pension obligations for Fiscal Year 2010 will total $3,858,634 or 6.19% of Budget.
Costs are anticipated to increase over time as employees eligible to retire leave the
workforce. In addition, and as noted above, tbe cost to fund such obligations will
increase not only to provide for current costs but to address unfunded actuarial liabilities
as those liabilities are calculated by independent actuaries on an armual basis. Revenue
for tbe funding of pension obligations is anticipated to equal $9,083,782 or 14.10% of
Budget. For tbe most part, funding of employer obligations comes from tbe extension of
three separate property tax levies, and those levies remain the fastest growing component
of tbe Village's tax levy. As measured as a percent of burden against tbe assessed and
equalized property tax base, while tbe overall levy remains, on an historic basis, between
.65-.70% of valuation, pension based levies, over the past ten years (2000-2009) have
increased from .19% to .29%.
Operations Recommendations:
All service programs will be maintained at levels which are intended to continue to produce
outstanding performance, results and outcomes. Due to economic conditions in place at tbe time
of preparation, tbe Budget submitted for your review is intended to provide for a status quo in
terms of operating programs and initiatives. However, please note the following, specific to tbe
Corporate Fund:
• The Village has tbe authority, as set forth in tbe Illinois Municipal Code to extend, as a
local initiative, utility based taxes on electric and natural gas services at rates set forth in
65 ILCS 5/8-11-2 and are considered taxation on occupations or privileges. The
collection and distribution of electric and natural gas taxes are undertaken on behalf of
the Village by tbe local utility companies. These taxes are proposed to further diversifY
the Fund revenue profile, not as an enhancement to prior "normal" revenue trends but as
a "replacement" of prior income, most specifically sales-based as well as income taxes
that have been received at levels tbat are not anticipated to recover to tbose past levels. It
is recommended tbat tbe rate be extended at tbe effective rate of 5% of eligible charges.
• On a budget-to-budget comparison, a Para Mutual tax will be earned by the Village as a
result of the opening of an Off-Track Wagering facility in tbe Village.
• Staff will be recommending an updated construction contractor registration program for
the Village. That recommendation, to be in ordinance form, will call for an increase in
registration fees for all non-State licensed contractors.
• Although not funded during Fiscal Year 2009 and partially funded during Fiscal Year
2008, tbe Reserve for Capital Replacement is proposed for funding at a rate equal to 50%
of what would be ideal. Although at a lower tban ideal level, reinstatement of funding is
critical in maintaining tbe integrity of the Reserve program and the vehicle and
equipment acquisition recommendations that are provided for from the Reserve.
o Witbin tbe Building Services/Street Lighting Budget, a slightly increased program for tbe
maintenance and repair of Village facilities is proposed. In the past several years, a
backlog of projects has developed, which were not addressed during Fiscal Year 2009.
Most projects identified for Fiscal Year 201 0 will be undertaken in-house although some
may require further action by the Village Board in terms of purchasing authorizations.
All project requests have gone through a review process and only those meriting
initiation are included in the Budget.
o The Forestry/Parkway/Landscape Maintenance Budget continues to be developed
following past practices. There continues to be botb an operational and fiscal exposure to
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a now identified Emerald Ash Borer discovery in the Village and whether a budgetary
set-aside should be considered. There are no specific funds set aside within the Budget
since the overall risk is unknown and as such, an appropriate amount cannot be estimated.
Staff will be reviewing its parkway tree replacement program during Fiscal Year 2010
and will offer various recommendations in improving the annual planting program. In
addition, after not lriring although funded, seasonal grounds labor in Fiscal Year 2009,
staff requests the ability to staff during the late spring/summer so that full-time staff can
be deployed toward maintenance ofthe urban forest.
• The Budget maintains a commitment toward internal funding for tax abatement, Capital
Improvement Plan project implementation and local street maintenance through the
Transfer Non-Operating Budget. As recommended to the Finance Committee and as a
supplement of anticipated Fiscal Year 20 I 0 proceeds from the receipt of Home Rule
Sales Taxes, an additional $38,000 is programmed as a transfer to complete the
anticipated calendar 20 I 0 scope of work to be undertaken within the Motor Fuel Tax
Fund. Please note that based upon concerns over the adequacy of the Corporate Fund
Unreserved Fund Balance, the level of operating transfers for tax abatement are
programmed at only $200,000. While on a budget-to-budget basis the Transfer Non-
Operating is nearly identical, the amount transferred for pension purposes, which equal
property taxes anticipated to be received, increases by $776,063; all other elements ofthe
Transfer decline by $847,034.
Overall, the proposed Corporate Fund Budget is presented with planned expenditures in excess of
revenue by $202 thousand. Operationally, recurring revenue exceeds recurring obligations by
$1.013 million, with this excess applied toward operating transfer commitments, along with an
additional $4.0 l million in property taxes extended for Police and Fire pension purposes. While
the proposed deficit is manageable based upon current reserves, if overall economic and fiscal
conditions should deteriorate, all elements of the proposed Budget will need to be reviewed
thoroughly with the Finance Committee during Fiscal Year 20 I 0 and upon completion of the
Fiscal Year 2009 audit process that incorporates a mandatory review of designated and
nndesignated Fund Balance.
• Within the Waterworks & Sewerage Fund, a somewhat significant operating deficit is
programmed. The draw from Fund Equity is to provide for proposed capital
improvements (Arlington Heights Road Water Main Replacement, deep well
construction at Reservoir #7, completion of the lift station rehabilitation and
reservoir/pump house maintenance) as well as property tax abatement; the four
projects total $2.628 million while the abatement equals $180 thousand. Budgeted
water and sewer operating expenses, supported by the metered consumption rate, and
when combined with other directed Fund revenue, a slight operating surplus is
anticipated; the breakeven rate is expected to equal $2. 70/thousand gallons based
upon the Budgets submitted; the slight surplus is based on a projected consumption
of 1.567 billion gallons of water, more in line with long term usage patterns.
Regarding system based fees, please note that the third of three Lake County Sanitary
Sewer Treatment fee increases will be effective as of March I, 2010. The monthly
residential equivalent fee will increase from the current $29.10 to $30.00/month for
all classes of customer. A remaining monthly flat fee assessed, that being to provide
for Village debt service obligations to the Northwest Water Commission, will decline
slightly, from the current $2.00/month to $1.90.
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Lastly, the metered rate for consumption is proposed to increase, as of January 1,
2010, from the current $2.4011,000 gallons to $3.00. For several years, the revenue
profile that is intended to support operating expenses of the combined water and
sewer utility has not kept pace with necessary expenses, most due to declining rates
of consumption. While there have been more than sufficient levels of prior period
accumulated reserves within the Fund, they have been earmarked for capital
improvements, maintenance and expansion; the consumption rate should provide for
recurring operations. It is believed that the proposed rate should be sufficient to
provide for a breakeven in terms of operating revenue and expenses.
• In support of the adopted Capital Improvement Plan for Fiscal Year 2010, a number
of projects have been brought forward for further planning consideration. Within the
Facilities Development Capital Projects Fund, efforts will continue on the regional
storm water drainage program, which is planned for bid authorization late in 2009.
This project will require the issuance of a general obligation bond financing in order
to cover the anticipated scope of project costs, which will approximate $3 million. In
addition, planning will contioue on the proposed Dundee Road Streetscape
improvement which is being funded for the most part through an awarded CMAQ
grant. Lastly, in partnership with Pace, a major parking improvement will be
undertaken at the Village's Metra station to improve the commuter bus parking and
tum-around area. Four street construction projects have been carried forward, three
of which are complete with final payment due from the Village to lead agencies. The
only major program still underway is the Weiland Road/Prairie Road street
improvement Phase I engineering study that also includes elements of improvement
to Lake Cook Road between Raupp Boulevard aod Hastings Lane.
In closing, one additional fee adjustment has been proposed for Fiscal Year 2010. Based upon
operating needs related to the Village's ownership and maintenance obligations specific to the
Metra commuter depot and parking lot, the daily parking fee will increase by $.25/day, to $1.75
as ofJanuary 1, 2010.
Buffalo Grove Golf Club/Arboretum Golf Course:
Revenue projections will remain based upon generally stable play rates and fees although some
very modest, market validated green fee increases at both facilities have been suggested,
combined with what is anticipated to be continued recovery in the overall number of paid rounds.
The levels expected should be attainable considering anticipated fmal results for 2009, which
when viewed over the ten-year period, 2000-2009, indicates that average paid play equal to
38,707 and 22,944 rounds at Buffalo Grove and Arboretum, respectively has occurred. With
2009 paid play levels, as ofNovember 61h, equaling 34,255 and 23,152, respectively, it is evident
that the capacity to provide for additional play exists and despite the current economic conditions,
with play priced right, 2010 can and should be a strong year for golf as an enterprise.
At the enterprise level, Personal Services, which represent 44.55% of the proposed Budget,
retains current staffing levels; nearly 43% of salaries and wages proposed are to be allocated to
part-time employment as well as overtime. Staff remains committed to the deployment and
utilization of part-time and seasonal staff in a most prudent way, balancing the need to maintain
the integrity of the courses with the many seasonal challenges that can be encountered. Please
know that minimal levels of staffmg will be deployed on a daily basis as conditions warrant and
that the effective and efficient use of personnel extends as to how full-time employees will be
deployed as well.
viii
Lastly, the Budget maintains a commitment to fund the Reserve for Capital Replacement held by
the Village to support future equipment acquisitions. As for course maintenance and
improvements, a budgetary commitment is programmed to further enhance the aesthetic appeal at
both courses directed through recurring landscaping and tee-to-green renovations. Other than
what is noted, the remainder of the proposed Budget is maintains the status quo in terms of golf
related service delivery
Conclusion:
To further the usefulness of the Budget, the organization of the document again remains similar to
prior presentations, maintaining a logical progression and representation of the information and
messages meant to be conveyed. Additional information has been provided within the content of
the Budget, and specifically within the Budget Addendum, that highlight areas of Village
operations and can be considered valuable in terms of support of not only this Budget but to
highlight past fmancial and fiscal trends.
A recurring commitment remains in the personal development and enrichment of staff through
expanded training and education opportunities designed and intended to develop and promote the
next generation of municipal leaders. We have a workforce of individuals across all departments
and divisions that are technically proficient in the work that they are expected to perform. What
is believed necessary to maintain the management theme of "Commitment to Excellence" is the
further nurturing of employees to accept additional responsibilities in those areas of municipal
service that require adaptive skills to supplement one's technical knowledge. It will be necessary
to develop staff throughout the organization so as to have them prepared to address future
challenges and commitments in a constantly changing social and economic environment. In
addition, the workforce is aging with the average full-time employee 43 years of age with 15
years of service commitment to the Village while those employees identified as staffing an
administrative function average 50 years of age with 24 years of service. That is an indicator of
future opportunity for our younger staff members who may desire further roles in public service
and as such, there is an obligation to see them ready.
In closing, I would like to take this opportunity to extend my sincere thanks, gratitude and
appreciation to all of the department/division directors responsible for meeting and developing
this Budget in a manner that is responsive to the mutual goals and objectives set forth by to the
staff as well as by the President and Board of Trustees in setting the fiscal direction and policy for
the Village. My appreciation also extends to all members of staff, our colleagues, who have been
supportive and understanding of the challenges being faced by the Village as their employer and
as the deliverer of services that residents and businesses in the community have come to rely
upon. The collective Commitment to Excellence is second to none. This Budget continues the
tradition of establishing the operating direction and of our departments and divisions going
forward into the future.
ix
Sincerely,
WVI.A..-n~
William H. Brimm
Village Manager
VILLAGE OF BUFFALO GROVE
OPERATING BUDGET
SUMMARY TABLE
FY 2010
FUND/ACTIVITY FY 2010 TRANSFER FROM OPERATING FY 2010
REVENUES SURPLUS OR OTHER SOURCES EXPENDITURES
CORPORATE FUND:
REVENUE 29,216,588
LEGISLATIVE 142,990
OFFICE OF VILLAGE MANAGER 742,192
INFORMATION TECHNOLOGY 596,298
LEGAL SERVICES 235,700
FINANCE & GENERAL SERVICES 902,665
HUMAN RESOURCES 792,784
FIRE SERVICES 7,804,886
POLICE SERVICES 9,734,752
BUILDING & ZONING 971,430
PUBLIC WORKS ADMINISTRATION 400,085
ENGINEERING SERVICES 629,344
BUILDING SERVICES/STREET LIGHTING 951,668
STREET OPERATIONS & MAINTENANCE 1,531,582
FORESTRY/PARKWAY/LANDSCAPE 1,077,209
MAINTENANCE
CENTRAL GARAGE 1,279,958
DRAINAGE SYSTEM 316,377
EMERGENCY MANAGEMENT AGENCY 93,844
SUB-TOTAL OPERATIONS 29,216,588 28,203,764
TRANSFER NON-OPERATING 4,010,107 5,224,902
TOTAL CORPORATE FUND 33,226,695 (201 ,971) 33,428,666
ENTERPRISE FUNDS:
WATER & SEWER FUND:
REVENUE 9,922,135
WATER OPERATIONS 2,947,922
SEWER OPERATIONS 689,851
LAKE COUNTY TRANSFERS-SEWER 4,608,915
CAPITAL PROGRAMS 2,701,000
DEBT SERVICE & TRANSFERS 1,315,699
TOTAL WATER & SEWER FUND 9,922,135 (2,341 ,252) 12,263,387
GOLF COURSE FUNDS:
BUFFALO GROVE GOLF CLUB 1,365,000 1,365,000
ARBORETUM GOLF COURSE 1,268,200 1,268,200
TOTAL GOLF COURSE FUNDS 2,633,200 2,633,200
ALL OTHER FUNDS:
SPECIAL REVENUE FUNDS:
ILLINOIS MUNICIPAL RETIREMENT FUND 1,590,397 1,553,221
PARKING LOT FUND 150,700 150,700
MOTOR FUEL TAX FUND 2,679,045 2,679,045
TOTAL SPECIAL REVENUE FUNDS 4,420,142 4,382,966
1
FUND/ACTIVITY FY 2010 TRANSFER FROM OPERATING FY 2010
REVENUES SURPLUS OR OTHER SOURCES EXPENDITURES
ALL OTHER FUNDS:
CAPITAL PROJECTS FUNDS:
FACILITIES DEVELOPMENT FUND 4,257,170 3,728,251
VILLAGE-WIDE CONTRACTUAL STREET 225,830 (1,244,447) 1,470,277
MAINTENANCE FUND
TOTAL CAPITAL PROJECTS FUNDS 4,483,000 5,198,528
DEBT SERVICE FUND:
FACILITIES DEVELOPMENT DEBT SERVICE 1,184,417 1,173,750
FUND
TOTAL DEBT SERVICE FUND 1,184,417 1,173,750
PENSION & FIDUCIARY FUNDS:
POLICE PENSION FUND 3,953,398 1,631,960
FIRE PENSION FUND 3,539,987 673,453
TOTAL PENSION & FIDUCIARY FUNDS 7,493,385 2,305,413
ENTERPRISE FUND:
REFUSE SERVICE FUND 1,046,730 967,755
TOTAL -ALL FUNDS/ACTIVITIES 64,409,704 62,353 665
2
VILLAGE OF BUFFALO GROVE
OPERATING BUDGET
SUMMARY TABLE
FY 2010
FUND/ACTIVITY FV 2010 TRANSFER FROM OPERATING FY 2010 I FY 2009 FY 2009 FY 2009 FY 2009
REVENUES SURPLUS OR OTHER SOURCES EXPENDITURES I REV BUDGET REV EST ACTUAL EXP BUDGET EXP EST ACTUAL
CORPORATE FUND:
REVENUE 29,216,588 29,303,929 27,108,781
LEGISLATIVE 142,990 147,750 129,190
OFFICE OF VILLAGE MANAGER 742,192 803,470 752,796
INFORMATION TECHNOLOGY 596,298 615,845 584,065
LEGAL SERVICES 235,700 230,200 244,270
FINANCE & GENERAL SERVICES 902,665 931,295 898,340
HUMAN RESOURCES 792,784 755,234 736,984
FIRE SERVICES 7,804,886 7,858,295 7,430,636
POLICE SERVICES 9,734,752 10,061,450 9,513,762
BUILDING & ZONING 971,430 944,994 895,498
PUBLIC WORKS ADMINISTRATION 400,085 402,991 393,382
ENGINEERING SERVICES 629,344 635,621 594,232
BUILDING SERVICES/STREET 951,668 994,989 856,602
LIGHTING
w STREET OPERATIONS & 1,531,582 I 1,734,185 1,654,563
MAINTENANCE
FORESTRY/PARKWAY/LANDSCAPE 1,077,209 I 1,073,291 919,255
MAINTENANCE
CENTRAL GARAGE 1,279,958 I 1,346,703 1,059,535
DRAINAGE SYSTEM 316,377 I 309,789 239,678
EMERGENCY MANAGEMENT AGENCY 93,844 I 114,040 89,615
SUB-TOTAL OPERATIONS 29,216,588 ----28,203,764 I 29,303,929 27,108,781 28,960,142 26,992,403
TRANSFER NON-OPERATING 4,010,107 5,224,902 I 3,234,044 3,196,846 5,295,873 5,185,646
TOTAL CORPORATE FUND 33,226,695 (201,971) 33,428,666 I 32,537,973 30,305,627 34,256,015 32,178,049
ENTERPRISE FUNDS:
WATER & SEWER FUND:
REVENUE 9,922,135 I 8,993,275 8,390,330
WATER OPERATIONS 2,947,922 I 2,865,650 2,660,238
SEWER OPERATIONS 689,851 I 631,535 610,671
LAKE COUNTY TRANSFERS-SEWER 4,608,915 I 4,352,880 4,377,565
CAPITAL PROGRAMS 2,701,000 I 1,195,000 491,155
DEBT SERVICE & TRANSFERS 1,315,699 I 1,319,260 1,319,260
TOTAL WATER & SEWER FUND 9,922,135 (2,341 ,252) 12,263,387 I 8,993,275 8,390,330 10,364,325 9,458,889
FUND/ACTIVITY FY 2010 TRANSFER FROM OPERATING FY 2010 I FY 2009 FY 2009 FY 2009 FY 2009
REVENUES SURPLUS OR OTHER SOURCES EXPENDITURES I REV BUDGET REV EST ACTUAL EXP BUDGET EXP EST ACTUAL
GOLF COURSE FUNDS;
BUFFALO GROVE GOLF CLUB 1,365,000 ---1,365,000 I 1,412,300 1,266,579 1,412,300 1,264,450
ARBORETUM GOLF COURSE 1,268,200 ---1,268,200 I 1,399,458 1,154,550 1,452,474 1,152,840
TOTAL GOLF COURSE FUNDS 2,633,200 ---2,633,200 I 2,811,758 2,421,129 2,864,774 2,417,290
I
SPECIAL REVENUE FUNDS:
ILLINOIS MUNICIPAL 1,590,397 ---1,553,221 I 1,477,918 1,449,076 1,499,348 1,469,997
RETIREMENT FUND
PARKING LOT FUND 150,700 ---150,700 I 151,500 135,840 185,782 163,387
MOTOR FUEL TAX FUND 2,679,045 ---2,679,045 I 2,221,395 2,366,720 2,300,000 2,366,718
TOTAL SPECIAL REVENUE FUNDS 4,420,142 ----4,382,966 I 3,850,813 3,951,636 3,985,130 4,000,102
CAPITAL PROJECTS FUNDS:
FACILITIES DEVELOPMENT FUND 4,257,170 ----3,728,251 I 2,963,395 552,320 2,963,395 727,188
VILLAGE-WIDE CONTRACTUAL 225,830 (1 ,244,447) 1,470,277 I 107,515 3,650 1,759,229 869,169
STREET MAINTENANCE FUND
TOTAL CAPITAL PROJECTS FUNDS 4,483,000 ----5,198,528 I 3,070,910 555,970 4,722,624 1,596,357
DEBT SERVICE FUNDS: I
FACILITIES DEVELOPMENT DEBT 1,184,417 ---1,173,750 I 1,491,738 1,492,023 1,499,685 1,499,685
SERVICE FUND
"' TOTAL DEBT SERVICE FUNDS 1,184,417 ----1 '173,750 I 1,491,738 1,492,023 1,499,685 1,499,685
PENSION & FIDUCIARY FUNDS:
POLICE PENSION FUND 3,953,398 ----1,631,960 I 3,426,715 4,971,562 1,496,040 1,539,330
FIRE PENSION FUND 3,539,987 ----673,453 I 2,859,322 4,775,166 645,369 653,345
TOTAL PENSION & FIDUCIARY 7,493,385 ----2,305,413 I 6,286,037 9,746,728 2,141,409 2,192,675
FUNDS
ENTERPRISE FUND:
REFUSE SERVICE FUND 1,046,730 ----967,755 I 1,044,560 1,043,410 1,023,730 956,840
TOTAL-ALL FUNDS/ACTIVITIES 64,409,704 ----62,353,665 I 60,087,064 57,906,853 60,857,692 54,299,887
VILLAGE OF BUFFALO GROVE
OPERATING BUDGET
SUMMARY TABLE
FY 2010
REVENUE CATEGORY FY 2010 FY 2009 FY 2009 I EXPENSE CATEGORY FY 2010 FY 2009 FY 2009
BUDGET BUDGET EST ACTUAL I BUDGET BUDGET EST ACTUAL
PROPERTY TAXES 13,762,378 12,656,926 12,509,505 I PERSONAL SERVICES 21,385,639 21,868,814 21,041,816
SALES TAX 4,638,110 5,202,240 4,646,240 I PERSONAL BENEFITS 7,868,020 7,810,294 7,679,911
INCOME TAX 4,043,050 4,773,480 4,041,955 I OPERATING EXPENSES 1,614,356 1,619,076 1,459,113
MOTOR FUEL TAX 1,140,350 1,248,335 1,139,255 INSURANCE 507,180 487,150 488,100
HOME RULE SALES TAX 2,778,560 3,289,315 2,913,760 LEGAL SERVICES 276,065 280,565 259,964
REAL ESTATE TRANSFER TAX 496,360 503,470 569,210 COMMITIEES AND COMMISSIONS 79,150 103,950 79,080
TELECOMMUNICATIONS TAXES 2,418,736 2,420,130 2,413,255 COMMODITIES 5,921,229 5,702,273 5,655,659
UTILITY TAX-ELECTRIC & GAS 1,898,135 0 0 M&R-FACILITIES 744,263 747,253 588,914
L;; INTERGOVT/LOCAL TAXES 1,012,225 1,055,090 997,989 M&R-WATER AND SEWER 79,200 68,300 55,737
LICENSES AND PERMITS 297,700 266,500 251,485 M&R-OTHER 140,905 145,213 126,029
DEVELOPMENT FEES/PERMITS 653,810 864,045 629,790 M&R.VEHICLES 827,019 896,144 621,607
SALES OF WATER 9,711,285 8,596,830 8,150,395 CAPITAL EQUIPMENT 853,876 976,303 145,746
GOLF COURSE FEES 2,590,200 2,709,800 2,383,529 CAPITAL PROJECTS-WATER 2,703,000 1,195,000 491,155
INTERGOVERNMENTAL REVENUE 259,548 300,263 280,224 CAPITAL IMPROVEMENTS-STREETS 4,149,322 4,059,229 3,235,887
INTEREST INCOME 5,384,425 2,883,448 7,912,770 CAPITAL IMPROVEMENTS-FACILITIES 3,900,226 3,073,970 838,560
FINES AND FEES 1,524,200 1 ,508, 100 1,541,200 DEBT SERVICE 1,601,649 1,931,145 1,931,145
OPERATING TRANSFERS 4,193,593 6,268,337 4,786,498 OPERATING TRANSFERS 6,131 '152 6,282,857 5,971,646
ALL OTHER REVENUE 7,607,039 5,540,755 2,739,793 ALL OTHER EXPENSES 3,571,414 3,610,156 3,629,818
TOTAL REVENUES 64,409,704 60,087,064 57,906,853 TOTAL EXPENSES 62,353,665 60,857,692 54,299,887
PERCENT OF TOTAL:
REVENUE CATEGORY FY 2010 FY 2009 FY 2009 I EXPENSE CATEGORY FY 2010 FY 2009 FY 2009
BUDGET BUDGET EST ACTUAL I BUDGET BUDGET EST ACTUAL
PROPERTY TAXES 21.37% 21.06% 21.60% I PERSONAL SERVICES 34.30% 35.93% 38.75%
SALES TAX 7.20% 8.66% 8.02% PERSONAL BENEFITS 12.62% 12.83% 14.14%
INCOME TAX 6.28% 7.94% 6.98% OPERATING EXPENSES 2.59% 2.66% 2.69%
MOTOR FUEL TAX 1.77% 2.08% 1.97% INSURANCE 0.81% 0.80% 0.90%
HOME RULE SALES TAX 4.31% 5.47% 5.03% LEGAL SERVICES 0.44% 0.46% 0.48%
REAL ESTATE TRANSFER TAX 0.77% 0.84% 0.98% COMMITTEES AND COMMISSIONS 0.13% 0.17% 0.15%
TELECOMMUNICATIONS TAX 3.76% 4.03% 4.17% COMMODITIES 9.50% 9.37% 10.42%
UTILITY TAX-ELECTRIC & GAS 2.95% 0.00% 0.00% M&R-FACILITIES 1.19% 1.23% 1.08%
INTERGOVERNMENTAL TAXES 1.57% 1.76% 1.72% M&R-WATER AND SEWER 0.13% 0.11% 0.10%
LICENSES AND PERMITS 0.46% 0.44% 0.43% M&R-OTHER 0.23% 0.24% 0.23%
DEVELOPMENT FEES/PERMITS 1.02% 1.44% 1.09% M&R-VEHICLES 1.33% 1.47% 1.14%
SALES OF WATER 15.08% 14.31% 14.08% CAPITAL EQUIPMENT 1.37% 1.60% 0.27%
GOLF COURSE FEES 4.02% 4.51% 4.12% CAPITAL PROJECTS-WATER 4.33% 1.96% 0.90%
INTERGOVERNMENTAL REVENUE 0.40% 0.50% 0.48% I CAPITAL IMPROVEMENTS-STREETS 6.65% 6.67% 5.96%
INTEREST INCOME 8.36% 4.80% 13.66% I CAPITAL IMPROVEMENTS-GROUNDS 6.26% 5.05% 1.54%
"' FINES AND FEES 2.37% 2.51% 2.66% I DEBT SERVICE 2.57% 3.17% 3.56%
OPERATING TRANSFERS 6.51% 10.43% 8.27% I OPERATING TRANSFERS 9.83% 10.32% 11.00%
ALL OTHER REVENUE 11.81% 9.22% 4.73% I ALL OTHER EXPENSES 5.73% 5.93% 6.68%
TOTAL REVENUES 100.00% 100.00% 100.00% I TOTAL EXPENSES 100.00% 100.00% 100.00%
VILLAGE OF BUFFALO GROVE
BUDGET TO BUDGET COMPARISON
FY 2010 AS COMPARED TO
APROVED FY 2009 BUDGET
BUDGET COMPONENT FY 2010 FY 2009 CHANGE-$ CHANGE-%
PROPOSED/APPROVED 64,409,704 60,087,064 4,322,640 7.19%
REVENUE BUDGET
FUND LEVEL DETAIL:
CORPORATE FUND 33,226,695 32,537,973 688,722 2.12%
WATER FUND 9,922,135 8,993,275 928,860 10.33%
GOLF FUND 2,633,200 2,811,758 (178,558) -6.35%
IMRF FUND 1,590,397 1,477,918 112,479 7.61%
MOTOR FUEL TAX FUND 2,679,045 2,221,395 457,650 20.60%
CAPITAL PROJECTS FUNDS 4,483,000 3,070,910 1,412,090 45.98%
DEBT SERVICE FUND 1,184,417 1,491,738 (307,321) -20.60%
PENSION FUNDS 7,493,385 6,286,037 1,207,348 19.21%
ALL OTHER FUNDS 1,197,430 1,196,060 1,370 0.11%
TOTAL REVENUE 64,409,704 60,087,064 4,322,640 7.19%
PROPOSED/APPROVED 62,353,665 60,857,692 1,495,973 2.46%
EXPENDITURE BUDGET
FUND LEVEL DETAIL:
CORPORATE FUND 33,428,666 34,256,015 (827,349) -2.42%
WATER FUND 12,263,387 10,364,325 1,899,062 18.32%
GOLF FUND 2,633,200 2,864,774 (231 ,574) -8.08%
DEBT SERVICE FUNDS 1,173,750 1,499,685 (325,935) -21.73%
MOTOR FUEL TAX FUND 2,679,045 2,300,000 379,045 16.48%
CAPITAL PROJECT FUNDS 5,198,528 4,722,624 475,904 10.08%
PENSION FUNDS 3,858,634 3,640,757 217,877 5.98%
ALL OTHER FUNDS 1,118,455 1,209,512 (91 ,057) -7.53%
TOTAL EXPENDITURES 62,353,665 60,857,692 1,495,973 2.46%
7
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
1011 Corporate Levy-Cook 518,629 475,399 475,178
1012 Corporate Levy-Lake 1,582,730 1,599,269 1,681,831
1013 Police Protection Levy-Cook 124,364 113,997 113,947
1014 Police Protection Levy-Lake 379,542 383,506 403,302
1 015 Crossing Guard Levy-Cook 12,153 11,140 11,122
1 016 Crossing Guard Levy-Lake 37,089 37,423 39,365
1017 Fire SeiVice-Cook 889,297 815,169 814,817
1018 Fire Service-Lake 2,714,027 2,742,368 2,883,937
1019 Street & Bridge Levy-Cook 165,432 151,643 151,582
1 020 Street & Bridge Levy-Lake 504,879 510,178 536,505
1021 Street Lighting Levy-Cook 56,105 51,429 51,413
1022 Street Lighting Levy-Lake 171,226 173,041 181,969
1023 ESDA Levy-Cook 3,061 2,806 2,817
1 024 ESDA Levy-Lake 9,342 9,492 9,972
1025 IMRF Levy-Cook 362,713 331,905 350,301
1026 IMRF Levy-Lake 1,106,955 1,117,171 1,239,846
1027 Corp. Purpose Bond Levy-Cook 193,821 177,357 177,143
1028 Corp. Purpose Bond Levy-Lake 591,517 609,366 626,974
1 031 Police Pension Levy-Cook 429,469 392,990 456,572
1032 Police Pension Levy-Lake 1,310,687 1,320,293 1,615,976
1033 Fire Pension Levy-Cook 368,690 337,374 426,834
1034 Fire Pension Levy-Lake 1,125,198 1,146,189 1,510,725
Sub-total-Property Taxes 12,656,926 12,509,505 13,762,128 8.73%
Percent to Total 21.06% 21.60% 21.37% 10.01%
OTHER TAXES-STATE:
1051 State Income Taxes 4,773,480 4,041,955 4,043,050
1052 State Sales Tax 5,202,240 4,646,240 4,638,110
1054 Motor Fuel Tax Allotments 1,248,335 1,139,255 1,140,350
1055 Township Transfer-Wheeling 19,000 24,000 24,000
1056 Township Transfer-Vernon 150,000 168,000 165,000
1057 Corp. Pers Prop. Replacement Tax 7,500 0 0
Sub-total-Other Taxes-State 11,400,555 10,019,450 10,010,510 -12.19%
Percent to Total 18.97% 17.30% 15.54% -0.09%
OTHER TAXES-LOCAL:
1066 Home Rule Sales Tax 3,289,315 2,913,760 2,778,560
1067 Real Estate Transfer Tax 503,470 569,210 496,360
1068 Hotel/Motel Tax 200,000 113,749 120,000
1069 Foreign Fire Insurance Tax 0 0 0
1070 Telecommunications Excise Tax 2,420,130 2,413,255 2,418,736
1071 Prepared Food and Beverage Tax 668,590 683,420 693,975
1072 Automobile Rental Tax 10,000 8,820 9,250
1074 Para Mutual Tax 0 12,000 60,000
1075 Utility Tax-Electric Service 0 0 1,109,760
1076 Utility Tax-Natural Gas Therms 0 0 788,375
Sub-total-Other Taxes-Local 7,091,505 6,714,214 8,475,016 19.51%
Percent to Total 11.80% 11.59% 13.16% 26.22%
BUSINESS LICENSES:
1091 Business Licenses 94,000 94,000 94,000
1 092 Tobacco Licenses 1,800 1,800 1,800
1094 Vending Machine Licenses 2,400 2,000 2,000
1095 Chauffer Licenses 1,700 2,200 2,200
1096 All Other Licenses 10,000 8,000 8,000
1097 Alarm Permits 20,000 20,000 21,000
Sub-total-Business Licenses 129,900 128,000 129,000 -0.69%
Percent to Total 0.22% 0.22% 0.20% 0.78%
ALL FUND-REVENUE
8
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
LIQUOR LICENSES:
11 01 Liquor Licenses-Class A 50,000 55,000 55,000
1102 Liquor Licenses-Class B 18,400 21,000 20,700
1103 Liquor Licenses-Class C 25,000 26,075 27,500
1104 Liquor Licenses-Class D 5,400 7,200 7,200
1105 Liquor Licenses-Class E 13,500 9,000 13,500
1106 Liquor Licenses-Class F 2,000 2,000 2,000
11 09 Liquor Licenses-Tasting 300 1,210 300
1110 Liquor License Violations 0 500 500
1111 Liquor Application Fee 2,000 1,500 2,000
Sub-total-Liquor Licenses 116,600 123,485 128,700 10.38%
Percent to Total 0.19% 0.21% 0.20% 4.22%
ANIMAL LICENSES:
1121 Animal Licenses-Dogs 16,000 12,000 12,000
1122 Animal Licenses-Cats 4,000 4,000 4,000
Sub-total-Animal Licenses 20,000 16,000 16,000 -20.00%
Percent to Total 0.03% 0.03% 0.02% 0.00%
BUILDING REVENUE & FEES:
1131 Building Permit Fees 223,900 23,275 180,000
1132 Engineering Fees 176,200 151,500 34,960
1133 Contractor Reg. Fees 5,000 3,960 40,000
1134 Plan Review Fees 45,000 42,000 42,000
1135 Filing Fees 2,500 2,100 2,500
1136 Annexation Fees 5,000 3,500 18,900
1137 Building Inspection Fees 160,000 150,000 150,000
1138 Plumbing Inspection Fees 22,500 23,500 23,500
1139 Electrical Inspection Fees 27,500 30,000 30,000
1140 Mechanical Inspection Fees 13,500 15,700 15,000
1141 Sign Inspection Fees 5,000 4,400 5,000
1142 Elevator Inspection Fees 26,000 27,000 26,000
1143 Pavement Inspection Fees 1,500 0 500
1144 Other Inspections 32,500 40,000 35,000
1145 Fire Suppression Inspection Fees 1,500 2,320 1,000
1150 Water Connection Fees 5,000 750 2,500
1151 Lake County Sewer Tap-On Fees 65,000 22,700 65,000
1152 Village Sewer Tap-On Fees 1,300 300 650
1153 Water Meter Sales 10,000 750 1,500
1154 System Improvement Fees 25,000 17,500 17,500
1155 SewerT.V.lnspection Fees 10,145 10,145 2,300
1156 Recapture Fees 0 58,390 0
Sub-total-Building Revenue & Fees 864,045 629,790 693,810 -19.70%
Percent to Total 1.44% 1.09% 1.08% 10.17%
ALL FUND-REVENUE
9
FY FY FY
ACCOUNT 2009 2009 2010 FY 201 0 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
INTERGOVERNMENTAL REVENUE-LOCAL:
1181 Reimb.-Police Training 10,000 3,155 5,000
1182 Reimb.-Fire Training 500 0 500
1183 High School Police Counselor 76,350 76,350 78,600
1184 Gasoline Sales-Park/School 85,000 50,531 52,000
1185 D.A.R.E. Program 82,630 108,735 83,148
1186 Police Grant Program 20,750 16,145 15,000
1187 Fire T(aining Reimbursement-Local 25 0 0
1188 IGA Reimbursement-IT Services 25,008 25,008 25,000
Sub-total-Intergovernmental Revenue 300,263 279,924 259,248 -13.66%
Percent to Total 0.50% 0.48% 0.40% -7.39%
SALES OF WATER:
1201 Sales Of Water 3,162,415 2,753,450 3,761,520
1202 Late Charges 20,000 20,000 20,000
1204 Construction Water 2,000 1,000 1,000
1205 Village Sewer Use Fees 690,275 599,070 940,380
1206 Lake County Sewer Fees 4,287,880 4,351,045 4,583,915
1210 Other Service Charges & Fees 0 0 0
1211 Revenue Bond Fees-Northwest 434,260 425,830 404,470
Water Commission
Sub-total-Sales of Water 8,596,830 8,150,395 9,711,285 12.96%
Percent to Total 14.31% 14.08% 15.08% 19.15%
GOLF COURSE FEES:
1221 Greens Fees 1,645,000 1,536,000 1,630,000
1222 Power Cart Rental 415,000 323,000 355,000
1223 Pull Cart Rental 7,200 7,250 7,200
1224 Driving Range Fees 68,500 71,500 72,000
1225 Memberships/Passes 140,000 118,264 135,000
1226 Club Storage Fees 400 395 400
1227 Locker Room Fees 900 420 900
1228 Merchandise Sales 152,000 124,000 145,000
1229 State Sales Taxes 13,300 11,200 13,200
1230 Club Rental Fees 6,500 4,500 6,500
1232 Rental Income 105,000 80,000 90,000
1233 Utility Reimbursements 60,000 40,000 50,000
1234 GPS Revenue 81,000 57,000 70,000
1235 Coupon Sales 15,000 10,000 15,000
Sub-total-Golf Course Fees 2,709,800 2,383,529 2,590,200 -4.41%
Percent to Total 4.51% 4.12% 4.02% 8.67%
INVESTMENT REVENUE:
1241 Interest Income-Savings 32,120 9,489 8,720
1242 Interest Income-Investment Pool 329,150 27,419 31,800
1243 Interest Income-Money Market 19,000 1,380 2,100
1244 Interest Income-Certificates 777,000 733,509 778,716
of Deposit
1245 Interest Income-Government 426,250 172,118 209,056
Securities
1246 Amortization-Security Discount 949,928 910,055 697,042
or Premium
1247 Loss/Gain-Security Transactions 0 0 0
1248 Annuity Gains/Losses 350,000 3,952,698 1 '104,040
1249 Stock Dividends 0 119,271 100,000
Sub-total-Investment Revenue 2,883,448 5,925,939 2,931,474 1.67%
Percent to Total 4.80% 10.23% 4.55% -50.53%
ALL FUND-REVENUE
10
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
FINES & FEES-POLICE & FIRE:
1251 Circuit Court Fines-Cook 15,000 24,000 18,000
1252 Circuit Court Fines-Lake 590,000 590,000 590,000
1253 Village Ordinance Fines 60,000 76,000 65,000
1254 Alarm Service Calls 45,000 45,000 45,000
1255 Accident Reports 7,000 6,000 6,000
1258 Impounding Fees 1,800 1,200 1,200
1259 Ambulance Transport Fees 575,000 640,000 640,000
1260 Video Subpoena Fees 4,300 4,000 4,000
1261 DUI Assessments 35,000 30,500 30,500
1262 Impounding Penalties 175,000 124,500 124,500
Sub-total-Fines & Fees-Police & Fire 1,508,100 1,541,200 1,524,200 1.07%
Percent to Total 2.51% 2.66% 2.37% -1.10%
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund 5,280,873 4,975,646 5,209,902
1272 Transfers From Water Fund 885,000 885,000 885,000
1273 Transfers From Golf Fund 116,984 111,000 36,250
1275 Trans. From Capital Project Fund 0 298,415 0
1276 Trans. From Debt Service Fund 0 0 0
1277 Trans. From Refuse Service Fund 0 0 0
Sub-total-Operating Transfers 6,282,857 6,270,061 6,131,152 -2.41%
Percent to Total 10.46% 10.83% 9.52% -2.22%
ALL OTHER REVENUE:
1291 Cable Television Fees 564,000 554,657 555,000
1292 Snow & Ice Control 2,000 1,215 1,000
1293 Manuals, Maps & Books 250 250 250
1294 Facilities Rental 5,300 4,000 4,000
1296 Pension Withheld 1,128,315 1,152,274 1,123,121
1298 SWANCC User Fees 1,044,560 1,043,410 1,046,730
1299 All Other Income 2,532,495 223,570 5,066,980
1300 Parking Lot Fees-Monthly Passes 83,200 77,900 83,200
1301 Parking Lot Fees-Daily Rates 67,000 57,190 66,700
1311 Central Garage Reimbursements 99,115 100,895 100,000
Sub-total-All Other Revenue 5,526,235 3,215,361 8,046,981 45.61%
Percent to Total 9.20% 5.55% 12.49% 150.27%
GRAND TOTAL-ALL FUND REVENUE 60,087,064 57,906,853 64,409,704 7.19%
100.00% 100.00% 100.00% 11.23%
ALL FUND-REVENUE ll
VILLAGE OF BUFFALO GROVE
FY 2010 COMPARATIVE BUDGET VERSUS
FY 2009 BUDGET-REVENUE
FY 2010 BUDGET
LESS: INTERFUND TRANSFERS
NET FY 2010 BUDGET
FY 2009 BUDGET
LESS: INTERFUND TRANSFERS
NET FY 2009 BUDGET
NET CHANGE-$
NET CHANGE-%
COMPONENTS OF CHANGE:
PROPERTY TAXES-PENSION LEVIES
INCOME TAXES
STATE SALES TAX
HOME RULE SALES TAX
HOTEL/MOTEL TAX
PARA MUTUEL TAX
UTILITY TAX-ELECTRIC & GAS
BUILDING REVENUE/FEES
SALES OF WATER
VILLAGE SEWER USE FEES
LAKE COUNTY SEWER FEES
GOLF COURSE FEES
INVESTMENT REVENUE
IMPOUNDING PENAL TIES
AMBULANCE TRANSPORT FEES
ALL OTHER INCOME
ALL OTHER CATEGORIES-NET
NET CHANGE
CHANGE-BUDGET CATEGORIES:
PROPERTY TAXES
OTHER TAXES-STATE & LOCAL
BUILDING REVIEW & FEES
SALES OF WATER
GOLF COURSE FEES
INVESTMENT REVENUE
FINES & FEES-POLICE & FIRE
ALL OTHER REVENUE
ALL OTHER CATEGORIES-NET
NET CHANGE
64,409,704
(6,131,152)
58,278,552
60,087,064
(6,282,857)
53,804,207
4,474,345
8.32%
896,542 Higher amount as a result of FY 2008 investment earnings
(730,430) Reduced revenue due to economy (unemployment)
(564,130) Reduced revenue due to economy and loss of dealerships
(510,755) Reduced revenue due to economy
(80,000) Reduced revenue due to economy
60,000 New tax implemented
1 ,898,135 New tax implemented
(170,235) Anticipate Less Revenue Due to Subdivision Activity
599,105 Water rate increase for FY 2010
250,105 Sewer rate increase for FY 201 0
296,035 Sewer rate increase for FY 2010
(119,600) Decreased Revenue Across all Category Accounts
48,026 Higher investment earnings in FY 2010
(50,500) Number of offenders reduced
65,000 Change in fee structure
2,684,385 Anticipated Grants and Proceeds from Sale of Debt
----,...0:(9:'7"',3:.03'-:8"-) Net Account Changes for FY 2010
4,474,345
1,105,202
(6,534)
(170,235)
1,114,455
(119,600)
48,026
16,100
2,520,746
(33,815)
4,474,345
12
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 201 0 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 7,800,966 7,564,116 7,502,080
3012 Salaries-Overtime 908,241 661,936 797,750
3013 Salaries-Sworn 11,542,947 11,412,031 11,464,821
3014 Salaries-Part Time 935,410 819,209 979,803
3015 Salaries-Elected Officials 39,000 39,000 39,000
3016 Special Duty Pay 0 0 0
3017 Salaries-Seasonal 0 0 0
3018 Longevity Pay 154,850 158,024 160,185
3021 Salaries-Seasonal Grounds 7,000 26,000 12,000
3022 Salaries-Seasonal Clubhouse 140,000 122,500 135,000
3023 Salaries-Part Time Grounds 257,000 166,000 220,000
3024 Salaries-Part Time Clubhouse 83,400 73,000 75,000
Sub-total-Personal Services 21,868,814 21,041,816 21,385,639 -2.21%
Percent to Total 35.93% 38.75% 34.30% 1.63%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 3,364,371 3,398,822 3,257,756
3112 Professional Training 137,351 74,051 118,958
3113 Dues & Memberships 65,220 62,433 65,731
3114 Uniform Rental 33,119 25,756 32,403
3115 Clothing Allowance 78,648 68,145 78,339
3116 Uniform Maintenance 24,260 23,820 24,260
3117 Safety Equipment 56,634 44,100 57,134
3118 Tuition Reimbursements 66,603 47,910 60,000
3119 Recruit Uniforms 4,300 0 4,300
3125 Employer's Contribution-Pension 394,738 363,728 412,577
3126 Employer's Contribution-FICA 456,038 440,925 449,398
3127 Employer's Contribution-IMRF 759,105 753,548 825,750
3128 Employer's Contribution-Medicare 285,200 276,664 279,033
31291CMAIRC Deferred Compensation 69,028 65,441 74,268
3131 Survivor Pension-Police 0 0 98,534
3132 Survivor Pension-Fire 0 0 88,855
3133 Pension Payments-Police 1,348,512 1,361,195 1,349,398
3134 Pension Payments-Fire 367,903 366,059 371,360
3135 Disability Payments-Police 89,528 89,528 89,528
3136 Disability Payments-Fire 202,466 212,286 123,238
3137 Employee Recognition 7,270 5,500 7,200
3138 Pension Refund-Police 0 0 0
3139 Pension Refund-Fire 0 0 0
Sub-total-Personal Benefits 7,810,294 7,679,911 7,868,020 0.74%
Percent to Total 12.83% 14.14% 12.62% 2.45%
OPERATING EXPENSES:
3211 Telephone 172,460 163,619 168,255
3212 Postage 74,231 73,469 75,675
3213 Travel 21,121 9,346 18,166
3214 Per Diem Allowance 8,110 4,050 7,835
3215 Reception & Community Affairs 13,005 7,150 10,055
3216 Maintenance Contracts 475,066 442,397 503,060
3217 Equipment Rental 21,873 12,121 23,569
3218 Subscriptions & Publications 15,951 14,665 20,421
3219 Printing 30,634 25,503 26,965
3220 Village Newsletter 50,500 40,000 47,034
3221 Computer Services 81,200 87,300 92,700
ALL FUND-EXPENSE
13
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 201 0 v. FY 2009 (EA)
3224 Recruitment 3,800 BOO 3,800
3225 COL Testing Consortium 2,500 1,380 2,000
3230 Audit Fees 44,225 48,000 41,000
3231 Fiscal Agent Fees 2,800 2,800 2,800
3235 Homeland Security 100 0 100
3240 Supplies-Office 65,831 59,972 65,466
3250 Supplies-All Other 91,823 73,566 91,293
3260 Supplies-Clubhouse 20,000 16,300 20,000
3275 Physical Fitness Equipment 400 0 400
3332 Printing-Staff 11,950 7,950 11,950
3336 Safety Equipment-Patrol 3,600 3,000 3,600
3337 Safety Equipment-F.O.S.G. 500 64 500
3340 Equipment Rental-Communications 704 439 120
3343 Supplies-Patrol 3,000 3,000 3,000
3345 Supplies-F.O.S.G. 6,000 3,500 6,000
3346 Supplies-Communications 2,400 2,400 2,400
3347 Supplies-Records 13,100 8,100 13,100
3348 Supplies-O.C.O.P. 600 600 600
3349 Supplies-Training 8,550 8,550 8,550
3350 Supplies-C/P-C/R 4,900 2,400 4,900
3351 Supplies-Detention 1,300 1,300 1,300
3352 Operating Equip.-Patrol 1,450 538 1,450
3353 Operating Equip.-F.O.S.G. 0 30 0
3354 Operating Equip.-Communic~tions 550 307 550
3355 Operating Equip.-Records 1,572 697 1,572
3356 Operating Equip.-O.C.O.P. 200 200 200
3357 Operating Equip.-Training 720 910 720
3358 Operating Equip.-Detention 150 150 150
3359 Operating Equip.-C/P-C/R 1,300 0 1,300
3370 Merchandise Purchases 125,000 120,000 110,000
3380 Golf Cart Rental 100,000 84,000 87,000
3390 Driving Range 5,000 2,500 3,000
3391 Advertising & Promotions 30,000 27,000 30,000
3392 GPS Expense 89,000 89,000 90,000
3395 Sales Tax 11,900 10,000 11,800
Sub-total-Operating Expenses 1,619,076 1,459,073 1,614,356 -0.29%
Percent to Total 2.66% 2.69% 2.59% 10.64%
INSURANCE:
3511 Risk Management Pool 466,990 467,940 468,940
3512 Unemployment Insurance 20,160 20,160 38,240
Sub-total-Insurance 487,150 488,100 507,180 4.11%
Percent to Total 0.80% 0.90% 0.81% 3.91%
LEGAL SERVICES:
3611 Retainer Fee 50,365 50,365 50,365
3612 Prosecutor Fee 65,000 67,000 67,000
3613 Attorney's Fees 93,500 97,000 95,000
3614 Recording Fees 500 400 500
3615 Legal Notices 7,500 6,870 7,500
3616 Litigation ReseiVe 10,000 14,500 10,000
3617 Messenger Fees 700 500 700
3618 Special Counsel 50,000 15,329 42,000
3619 Legal Reimbursables 3,000 8,000 3,000
Sub-total-Legal SeiVices 280,565 259,964 276,065 -1.60%
Percent to Total 0.46% 0.48% 0.44% 6.19%
ALL FUND-EXPENSE
14
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
COMMISSIONS & COMMITTEES:
3712 Blood Commission 100 65 100
3713 Buffalo Grove Days 60,000 38,100 40,000
3714 Fire & Police Commission 14,000 13,800 11,500
3715 Fireworks for the Fourth 20,000 20,000 20,000
3716 Plan Commission 1,500 75 200
3717 Residents with Disabilities 1,000 900 1,000
3718 Arts Commission 7,000 4,500 6,000
3719 Zoning Board of Appeals 50 0 50
3720 Other Boards/Commissions 100 0 100
3721 Village Board 200 640 200
3722 BG Symphonic Band 0 1,350 0
3723 5oth Anniversary Committee 0 -350 0
Sub-total-Commissions & Committees 103,950 79,080 79,150 -23.86%
Percent to Total 0.17% 0.15% 0.13% 0.09%
COMMODITIES:
3811 Electric-Facilities 132,000 153,000 137,000
3812 Gas-Facilities 67,100 33,500 52,000
3814 Electric-Water & Sewer 210,000 258,683 275,000
3815 Gas-Water & Sewer 3,000 1,800 3,000
3817 Water Sample Analysis 11,720 8,000 11,720
3818 Lake County Tap-On Fees 65,000 22,700 65,000
3819 Lake County Treatment Fees 4,287,880 4,351,045 4,583,915
3820 Water Meter Purchases 16,600 9,500 16,600
3821 Snow & Ice Control Mix 560,000 507,239 434,950
3822 Traffic & Street Signs 30,500 27,000 30,000
3823 Chemicals & Fertilizers 166,220 150,100 168,220
3824 Small Equipment Tools & Hardware 37,753 32,150 31,824
3825 Electric-Street Lights 103,000 95,156 104,000
3826 Gas-Street Lights 11,500 5,786 8,000
Sub-total-Commodities 5,702,273 5,655,659 5,921,229 3.84%
Percent to Total 9.37% 10.42% 9.50% 4.70%
MAINTENANCE & REPAIRS-FACILITIES:
3911 Sidewalks, Curbs & Bikeways 165,000 163,950 175,000
3912 Streets & Highways 98,000 98,000 98,000
3913 Streetlights 202,300 196,763 207,800
3916 Buildings & Facilities 164,953 67,701 143,963
3917 Golf Course 68,000 56,000 64,500
3918 Parkway Trees 36,000 0 36,000
3919 Irrigation Systems 12,000 6,500 18,000
3920 Parking Lots 1,000 0 1,000
Sub-total-Maintenance & Repairs-Facilities 747,253 588,914 744,263 -0.40%
Percent to Total 1.23% 1.08% 1.19% 26.38%
ALL FUND-EXPENSE
15
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 201 0 v. FY 2009 (EA)
MAINTENANCE & REPAIRS-WATER & SEWER:
4011 Well Equipment 8,000 6,200 8,000
4012 Pumping Stations 2,100 2,500 5,000
4013 Watermains & Services 9,000 12,300 12,000
4014 Reservoirs 5,000 3,000 5,000
4015 Water Meters 9,500 2,100 9,500
4016 Hydrants & Valves 10,000 15,000 15,000
4017 Storm and Sanitary Sewers 10,500 2,000 10,500
4018 Lift Stations 14,200 12,637 14,200
SubMtotal-Maint. & Repair-Water & Sewer 68,300 55,737 79,200 15.96%
Percent to Total 0.11% 0.10% 0.13% 42.10%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 123,254 106,098 118,971
4112 Radios 6,515 5,015 6,515
4113 Mobile Data Terminals 3,894 3,952 3,894
4116 Patrol Equipment-Police 5,250 5,514 5,225
4117 F.O.S.G. Equipment-Police 700 150 700
4118 Staff Equipment-Police 5,600 5,300 5,600
Sub-total-Maintenance & Repairs-Other 145,213 126,029 140,905 -2.97%
Percent to Total 0.24% 0.23% 0.23% 11.80%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 331,521 165,492 283,232
4212 Diesel Fuel 222,530 125,594 184,158
4213 Automotive Parts 159,813 129,655 159,813
4214 Garage Labor 32,508 48,189 48,189
4215 Lubricants 15,046 12,093 16,901
4216 Garage Overhead 0 0 0
4217 Body Work 7,200 6,825 7,200
4218 Contractual Auto Services 127,526 133,799 127,526
Sub-total-Maintenance & Repairs-Vehicles 896,144 621,647 827,019 -7.71%
Percent to Total 1.47% 1.14% 1.33% 33.04%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4312 Office Furniture 6,735 3,175 3,385
4313 Office Equipment 57,700 55,585 50,600
4315 Reserve for Capital Replacement 663,299 0 628,650
4316 Operating Equipment-Department 124,698 79,421 124,691
4317 Reserve for Computer Replacement 91,621 6,100 41,300
4329 Vehicle Safety Equipment 0 0 0
4335 Operating Equipment-Patrol 4,700 1 '151 4,700
4337 Operating Equipment-Staff 550 314 550
Sub-total-Capital Equipment 949,303 145,746 853,876 -10.05%
Percent to Total 1.56% 0.27% 1.37% 485.87%
CAPITAL PROJECTS-WATER:
4412 System Improvements 1,190,000 366,155 2,698,000
4413 Reserve-Well Improvements 5,000 5,000 5,000
4414 Recapture Payments 0 120,000 0
Sub-total-Capital Projects-Water 1 '195,000 491,155 2,703,000 126.19%
Percent to Total 1.96% 0.90% 4.33% 450.34%
ALL FUND-EXPENSE
16
ACCOUNT
DESCRIPTION
CAPITAL PROJECTS-STREETS & ROADS:
4511 Street Maintenance/Construction
4537 Deerfield Parkway Street Imp.
IL 83 to Weiland Road
4538 Dundee Road Intersection Lighting
4539 II Rt 22 Street Improvement
4541Aptakisic Road Traffic Signallmprov.
4542 Weiland Road/Prairie Road Imp.
Lake Cook to IL Route 22
4543 Aptakisic Road and Brandywyn Lane
Traffic Signal Improvement
Sub-total-Capital Projects-Streets & Roads
Percent to Total
CAPITAL PROJECTS-FACILITIES:
4611 Building Improvements
4613 Golf Course Improvements
4657 Municipal Parking Facility Maintenance
4659 BGGC HVAC Replacement
4668 Fire Station #26 Front Door Replacement
4681 Bikeway Construction-CornEd ROW
4681 Bikeway Construction-GamEd ROW
4682 White Pine Trail Study
4684 Public Service Center Expansion
4685 St #26 Bunkroom/Bathroom Improvement
4689 EOC Remodeling/Antenna Replacement
4691 Old Checker Road Culvert Replacement
4692 Police Range Electronics Replacement
4693 Dundee Road Streetscape Improvement
4694 Storm Water Drainage Improvement
Sub-total-Capital Projects-Facilities
Percent to Total
DEBT SERVICE:
4711 Principal Payments-G.O. Bonds
47161nterest Payments-G.O. Bonds
4722 Payments to Northwest Water
Commission
Sub-total-Debt Service
Percent to Total
OPERATING TRANSFERS:
4811 Transfer-Corporate Fund
4812 Transfer-Debt Service Fund
4813 Transfer-Capital Projects Fund
4815 Transfer-Motor Fuel Tax Fund
4816 Transfer-Arboretum Golf Course Fund
4818 Transfer-IMRF Fund
4819 Transfer-Refuse Service Fund
4822 Transfer-Police Pension Fund
4823 Transfer-Fire Pension Fund
Sub-total-Operating Transfers
Percent to Total
ALL FUND-EXPENSE
FY FY
2009 2010
FY
2009
BUDGET EST.ACTUAL BUDGET
FY 2010 v. FY 2009
FY 2010 v. FY 2009 (EA)
2,300,000
576,497
297,689
210,454
34,589
640,000
0
4,059,229
6.67%
243,255
68,000
43,000
0
0
5,000
0
515,715
2,000,000
0
0
150,000
60,000
16,000
0
3,100,970
5.10%
1,165,000
331,885
434,260
1,931,145
3.17%
705,000
705,000
589,045
957,860
91,908
0
0
1,740,156
1,493,888
6,282,857
10.32%
17
2,366,718
0
237,556
0
33,198
300,000
0
2,937,472
5.41%
93,052
43,000
47,327
0
28,111
0
0
63,230
48,775
0
23,392
91,573
50,100
0
350,000
838,560
1.54%
1,165,000
331,885
434,260
1,931,145
3.56%
705,000
630,000
400,000
1,227,215
111,000
0
0
1,713,283
1,483,563
6,270,061
11.55%
2,679,045
576,497
0
210,454
0
496,390
186,936
4,149,322
6.65%
142,475
96,500
359,000
180,040
0
0
0
0
0
0
0
0
0
650,211
2,472,000
3,900,226
6.26%
885,000
285,950
430,699
1,601,649
2.57%
705,000
380,000
407,000
592,795
36,250
0
0
2,072,548
1,937,559
6,131,152
9.83%
2.22%
41.25%
25.77%
365.11%
-17.06%
-17.06%
-2.41%
-2.22%
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
ALL OTHER EXPENSES:
4911 Consulting Services 0 0 0
4913 Consulting Fees-Other 71,429 51,873 59,062
4914 Northwest Central Dispatch 510,922 501,845 524,622
4915 Omni Youth Services 65,000 35,000 35,000
4918 Animal Control 5,400 2,400 5,400
4919 Prisoner Care 1,300 1,300 1,300
4921 Exterminating Services 500 400 500
4922 SWANCC User Fees 1,023,730 956,840 967,755
4924 Northwest Water Commission 1,283,238 1,252,889 1,272,716
4928 IRMA Deductible-Workers Comp. 75,000 140,000 140,000
4929 IRMA Deductible-All Other 60,000 42,018 45,000
4931 Illinois Criminal Justice 19,000 19,000 9,500
Information Authority 0 0
4932 NWCH Administrative Fee 17,902 17,902 13,981
4933 CAFT Operations 5,000 5,000 0
4934 Commission on Accreditation 6,000 4,673 6,000
4935 All Other Expenses 176,764 198,655 90,932
4936 Fire Contractual Services 25,902 25,200 25,902
4938 Northern Illinois Crime Lab 59,832 57,695 58,394
4941 Cable Television Programming 23,000 25,000 33,500
4942 Senior Citizen Taxi Program 2,000 1,600 2,000
4949 NIPAS 9,010 778 9,010
4950 Lease Payments 107,387 107,387 75,000
4951 Pace Parking Lot Fees 15,500 13,500 15,500
4952 Police Grant Charges 8,250 8,250 8,250
4953 Credit Card Fee/Charges 36,000 38,000 38,000
4954 Overweight Truck Enforcement 2,090 1,506 2,090
4958 Investment/Broker Fees 0 121,107 132,000
Sub-total-All Other Expenses 3,610,156 3,629,818 3,571,414 -1.07%
Percent to Total 5.93% 6.68% 5.73% -1.61%
GRAND TOTAL-ALL FUND EXPENSE 60,857,692 54,299,887 62,353,665 2.46%
100.00% 100.00% 100.00% 14.83%
ALL FUND-EXPENSE
18
VILLAGE OF BUFFALO GROVE
FY 2010 COMPARATIVE BUDGET VERSUS
FY 2009 BUDGET-EXPENDITURES
FY 2010 BUDGET
LESS: PERSONAL SERVICES
LESS: GROUP HEALTH INSURANCE
NET FY 2010 BUDGET
FY 2009 BUDGET
LESS: PERSONAL SERVICES
LESS: GROUP HEALTH INSURANCE
NET FY 2009 BUDGET
NET CHANGE-$
NET CHANGE-%
COMPONENTS OF CHANGE:
EMPLOYER'S OBLIGATION-IMRF
PENSION PAYMENTS-POLICE & FIRE
BUFFALO GROVE DAYS COMMITEEE
LAKE COUNTY SANITARY TREATMENT
SNOW AND ICE CONTROL MIX
BUILDINGS & FACILITIES
GASOLINE & DIESEL FUEL
RESERVE FOR CAPITAL REPLACEMENT
SYSTEM IMPROVEMENTS-WATER
STREET MAINTENANCE & CONSTRUCTION
DUNDEE ROAD STREET LIGHTING
WEILAND ROAD/PRAIRIE ROAD IMP
APTAKISIC/BRANDYWYN SIGNAL IMP
PARKING FACILITY MAINTENANCE
BGGC HVAC REPLACEMENT
WHITE PINE TRAIL STUDY
BUILDING IMPROVEMENTS
STORM WATER DRAINAGE IMPROVEMENT
DUNDEE ROAD STREETSCAPE IMPROV.
OLD CHECKER CULVERT
PUBLIC SERVICE CENTER EXPANSION
POLICE RANGE ELECTRONICS
TRANSFER-DEBT SERVICE FUND
TRANSFER-MOTOR FUEL TAX FUND
TRANSFER-CAPITAL PROJECTS FUND
TRANSFER-POLICE & FIRE PENSION
IRMA DEDUCTIBLE -W/C -OTHER
LEASE PAYMENTS
SWANCC
ALL OTHER ACCOUNTS
NET CHANGE
62,353,665
(21 ,385,639)
(3,257,639)
37,710,387
60,857,692
(21 ,868,814)
(3,364,371)
35,624,507
2,085,880
5.86%
66,645 Employer's Obligation for Pension Costs
112,504 Employer Payments-Retirees
(20,000) Village's fiscal commitment reduced
296,035 Additional Amount Due Because of Rate Increase
(125,050) Variance due to product pricing_
(20,990) Reduced Scope of Work
(86,661) Vehicle & Equipment Fuel Costs
(34,649) Economically driven reduction in funding
1,508,000 Replacement of water main on AH Road and well canst.
379,045 Provision for Local MFT Program-201 0
(237,556) Project to be Completed/Final Payment Due
(143,610) Project Scope for FY 2010
186,936 Project Scope for FY 2010
354,700 Project Scope for FY 2010
180,040 Project Scope for FY 2010
(515,715) Project to be Completed
(100,780) Project Scope for FY 2010
2,472,000 Project Scope for FY 2010
634,211 Project Scope for FY 2010
(150,000) Project to be Completed
(2,000,000) Project deferred
(60,000) Project to be Completed
(325,000) Lower Corporate Fund Obligations for Debt
(365,065) Transfer of Share of Home Rule Sales Tax
(182,045) Lower Transfer Due to FY 2010 CIP Scope
776,063 To Account for Property Tax Collection Transfers
50,000 Higher claims rate projected for FY 2010
(32,387) Lease amended with Com Ed
(55,975) Village Share of Waste Agency Obligations
-----:!-(4:;.7:,:4?',8:0:1;:;6:'-) Net Account Changes for FY 2010
2,085,880
19
CHANGE-BUDGET CATEGORIES:
PERSONAL BENEFITS
OPERATING EXPENSES
LEGAL SERVICES
COMMISSIONS & COMMITTEES
COMMODITIES
MAINT & REPAIR-FACILITIES
MAINT & REPAIR-VEHICLES
CAPITAL EQUIPMENT
CAPITAL PROJECTS-WATER
CAPITAL PROJECTS-STREETS & ROADS
CAPITAL PROJECTS-FACILITIES
DEBT SERVICE
OPERATING TRANSFERS
ALL OTHER EXPENSES
ALL OTHER CATEGORIES-NET
NET CHANGE
164,341
(4,720)
(4,500)
(24,800)
218,956
(2,990)
(69,125)
(95,427)
1,508,000
90,093
799,256
(329,496)
(151,705)
(38,742)
26,739
2,085,880
20
VILLAGE OF BUFFALO GROVE
FY 2010 BUDGET
CORPORATE FUND BUDGETS
CORPORATE FUND REVENUE
CORPORATE FUND EXPENDITURES
LEGISLATIVE
OFFICE OF VILLAGE MANAGER
MANAGEMENT INFORMATION SYSTEMS
LEGAL SERVICES
FINANCE AND GENERAL SERVICES
HUMAN RESOURCES
FIRE SERVICES
POLICE SERVICES
BUILDING AND ZONING
PUBLIC WORKS ADMINISTRATION
ENGINEERING SERVICES
BUILDING SERVICES/STREET LIGHTING
STREET OPERATIONS AND MAINTENANCE
FORESTRY/PARKWAY/LANDSCAPE MAINTENANCE
CENTRAL GARAGE
DRAINAGE SYSTEM
EMERGENCY MANAGEMENT AGENCY
TRANSFER NON-OPERATING
VILLAGE OF BUFFALO GROVE
CORPORATE FUND BUDGET
SUMMARY TABLE
FY 2010
REVENUE CATEGORY FY 2010 FY 2009 FY 2009 I EXPENSE CATEGORY FY 2010 FY2009 FY 2009
BUDGET BUDGET EST ACTUAL
PROPERTY TAXES 11,367,864 10,401,920 10,273,706
SALES TAX 4,638,110 5,202,240 4,646,240 PERSONAL BENEFITS 3,443,813 3,587,683 3,496,512
INCOME TAX 4,043,050 4,773,480 4,041,955 OPERATING EXPENSES 1,062,717 1,050,527 953,923
HOME RULE SALES TAX 2,778,560 3,289,315 2,913,760 INSURANCE 337,070 318,000 318,950
REAL ESTATE TRANSFER TAX 496,360 503,470 569,210 LEGAL SERVICES 276,065 280,565 259,964
TELECOMMUNICATIONS TAXES 2,418,736 2,420,130 2,413,255 COMMITTEES AND COMMISSIONS 79,150 103,950 79,080
UTILITY TAX-ELECTRIC & GAS 1 ,898,135 0 0 COMMODITIES 620,674 756,753 664,974
INTERGOV'T/LOCAL TAXES 1,072,225 1,047,590 1,009,989 M&R-FACILITIES 531,763 535,078 471,414
LICENSES AND PERMITS 273,700 266,500 267,485 M&R-WATER AND SEWER 8,000 8,000 1,000
DEVELOPMENT FEES/PERMITS 604,360 747,600 519,255 M&R-OTHER 90,005 86,313 77,279
SALES OF WATER 0 0 0 M&R-VEHICLES 701,774 756,152 506,148
N INTERGOVERNMENTAL REVENUE 259,248 300,263 279,924 CAPITAL EQUIPMENT 743,129 765,700 142,046
~
INTEREST INCOME 446,897 663,000 397,631 CAPITAL PROJECTS-WATER 0 0 0
FINES AND FEES 1,524,200 1,508,100 1,541,200 CAPITAL IMPROVEMENTS-STREETS 0 0 0
OPERATING TRANSFERS 705,000 705,000 705,000 CAPITAL IMPROVEMENTS-FACILITIES 71,475 61,575 68,372
ALL OTHER REVENUE 700,250 709,365 727,017 DEBT SERVICE 0 0 0
OPERATING TRANSFERS 5,209,902 5,280,873 5,050,646
ALL OTHER EXPENSES 1,016,628 1,009,021 1,097,395
TOTAL REVENUES 33,226,695 32,537,973 30,305,627 I TOTAL EXPENSES 33,428,666 34,256,015 32,178,049
PERCENT OF TOTAL:
REVENUE CATEGORY FY 2010 FY 2009 FY 2009 I EXPENSE CATEGORY FY 2010 FY 2009 FY 2009
BUDGET BUDGET EST ACTUAL I BUDGET BUDGET EST ACTUAL
PROPERTY TAXES 34.21% 31.97% 33.90% I PERSONAL SERVICES 57.54% 57.38% 59.02%
SALES TAX 13.96% 15.99% 15.33% I PERSONAL BENEFITS 10.30% 10.47% 10.87%
INCOME TAX 12.17% 14.67% 13.34% I OPERATING EXPENSES 3.18% 3.07% 2.98%
HOME RULE SALES TAX 8.36% 10.11% 9.61% I INSURANCE 1.01% 0.93% 0.99%
REAL ESTATE TRANSFER TAX 1.49% 1.55% 1.88% I LEGAL SERVICES 0.83% 0.82% 0.81%
TELECOMMUNICATIONS TAX 7.28% 7.44% 7.96% I COMMITTEES AND COMMISSIONS 0.24% 0.30% 0.25%
UTILITY TAX-ELECTRIC & GAS 5.71% 0.00% 0.00% I COMMODITIES 1.86% 2,21% 2.07%
INTERGOVT/LDCAL TAXES 3.23% 3.22% 3.33% I M&R-FACILITIES 1.59% 1.56% 1.47%
LICENSES AND PERMITS 0.82% 0.82% 0.88% I M&R-WATER AND SEWER 0.02% 0.02% 0.00%
DEVELOPMENT FEES/PERMITS 1.82% 2.30% 1.71% I M&R-OTHER 0.27% 0.25% 0.24%
SALES OF WATER 0.00% 0.00% 0.00% I M&R-VEHICLES 2.10% 2.21% 1.57%
INTERGOVERNMENTAL REVENUE 0.78% 0.92% 0.92% I CAPITAL EQUIPMENT 2.22% 2.24% 0.44%
INTEREST INCOME 1.34% 2.04% 1.31% I CAPITAL PROJECTS-WATER 0.00% 0.00% 0.00%
FINES AND FEES 4.59% 4.63% 5.09% I CAPITAL IMPROVEMENTS-STREETS 0.00% 0.00% 0.00%
OPERATING TRANSFERS 2.12% 2.17% 2.33% I CAPITAL IMPROVEMENTS-FACILITIES 0.21% 0.18% 0.21%
ALL OTHER REVENUE 2.11% 2.18% 2.40% I DEBT SERVICE 0.00% 0.00% 0.00%
OPERATING TRANSFERS 15.59% 15.42% 15.70%
ALL OTHER EXPENSES 3.04% 2.95% 3.41%
TOTAL REVENUES 100.00% 100.00% 100.00% I TOTAL EXPENSES 100.00% 100.00% 100.00%
N
·~ PERCENTAGE TO TOTAL, LESS OPERATING TRANSFERS:
EXPENSE CATEGORY FY 2010 FY 2009 FY 2009
BUDGET BUDGET EST ACTUAL
PERSONAL SERVICES 68.17% 67.84% 70.00%
PERSONAL BENEFITS 12.20% 12.38% 12.89%
OPERATING EXPENSES 3.77% 3.63% 3.52%
INSURANCE 1.19% 1.10% 1.18%
LEGAL SERVICES 0.98% 0.97% 0.96%
COMMITTEES AND COMMISSIONS 0.28% 0.36% 0.29%
COMMODITIES 2.20% 2.61% 2.45%
M&R-FACILITIES 1.88% 1.85% 1.74%
M&R-WATER AND SEWER 0.03% 0.03% 0.00%
M&R-OTHER 0.32% 0.30% 0.28%
M&R-VEHICLES 2.49% 2.61% 1.87%
CAPITAL EQUIPMENT 2.63% 2.64% 0.52%
CAPITAL IMPROVEMENTS-STREETS 0.00% 0.00% 0.00%
CAPITAL IMPROVEMENTS.FACILITIES 0.25% 0.21% 0.25%
ALL OTHER EXPENSES 3.60% 3.48% 4.05%
TOTAL EXPENSES 100.00% 100.00% 100.00%
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PROPERTY TAXES:
1011 Corporate Levy-Cook 518,629 475,399 475,178
1012 Corporate Levy-Lake 1,582,730 1,599,269 1,681,831
1013 Police Protection Levy-Cook 124,364 113,997 113,947
1014 Police Protection Levy-Lake 379,542 383,506 403,302
1015 Crossing Guard Levy-Cook 12,153 11,140 11,122
1016 Crossing Guard Levy-lake 37,089 37,423 39,365
1017 Fire Service-Cook 889,297 815,169 814,817
1018 Fire Service-Lake 2,714,027 2,742,368 2,883,937
1019 Street & Bridge Levy-Cook 165,432 151,643 151,582
1020 Street & Bridge Levy-Lake 504,879 510,178 536,505
1021 Street Lighting levy-Cook 56,105 51,429 51,413
1022 Street Lighting Levy-Lake 171,226 173,041 181,969
1023 ESDA Levy-Cook 3,061 2,806 2,817
1024 ESDA Levy-Lake 9,342 9,492 9,972
1031 Police Pension Levy-Cook 429,469 392,990 456,572
1032 Police Pension Levy-lake 1,310,687 1,320,293 1,615,976
1033 Fire Pension levy-Cook 368,690 337,374 426,834
1034 Fire Pension Levy-Lake 1,125,198 1,146,189 1,510,725 9.29%
Sub-total-Property Taxes 10,401,920 10,273,706 11,367,864 10.65%
OTHER TAXES-STATE:
1051 State Income Taxes 4,773,480 4,041,955 4,043,050
1052 State Sales Tax 5,202,240 4,646,240 4,638,110
1055 Township Transfer-Wheeling 19,000 24,000 24,000
1056 Township Transfer-Vernon 150,000 168,000 165,000 -12.56%
Sub-total-Other Taxes-State 10,144,720 8,880,195 8,870,160 -0.11%
OTHER TAXES-LOCAL:
1066 Home Rule Sales Tax 3,289,315 2,913,760 2,778,560
1067 Real Estate Transfer Tax 503,470 569,210 496,360
1068 Hotel/Motel Tax 200,000 113,749 120,000
1070 Telecommunications Excise Tax 2,420,130 2,413,255 2,418,736
1071 Prepared Food and Beverage Tax 668,590 683,420 693,975
1072 Automobile Rental Tax 10,000 8,820 9,250
1074 Para Mutual Tax 0 12,000 60,000
1075 Utility Tax-Electric Service 0 0 1,109,760
1076 Utility Tax-Natural Gas Therms 0 0 788,375 19.51%
Sub-total-Other Taxes-local 7,091,505 6,714,214 8,475,016 26.22%
BUSINESS LICENSES:
1091 Business licenses 94,000 94,000 94,000
1092 Tobacco Licenses 1,800 1,800 1,800
1094 Vending Machine licenses 2,400 2,000 2,000
1095 Chauffer Licenses 1,700 2,200 2,200
1096 All Other Licenses 10,000 8,000 8,000
1097 Alarm Permits 20,000 20,000 21,000 -0.69%
Sub-total-Business Licenses 129,900 128,000 129,000 0.78%
LIQUOR LICENSES:
1101 Liquor licenses-Class A 50,000 55,000 55,000
1102 Liquor Licenses-Class B 18,400 21,000 20,700
1103 liquor Licenses-Class C 25,000 26,075 27,500
1104 liquor licenses-Class D 5,400 7,200 7,200
1105 liquor Licenses-Class E 13,500 9,000 13,500
1106 liquor licenses-Class F 2,000 2,000 2,000
1109liquor licenses-Tasting 300 1,210 300
1110 liquor license Violations 0 500 500
1111 liquor Application Fee 2,000 1,500 2,000 10.38%
Sub-total-liquor Licenses 116,600 123,485 128,700 4.22%
CORPORATE FUND-REVENUE
23
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
ANIMAL LICENSES:
1121 Animal Licenses-Dogs 16,000 12,000 12,000
1122 Animal Licenses-Cats 4,000 4,000 4,000 -20.00%
Sub-total-Animal Licenses 20,000 16,000 16,000 0.00%
BUILDING REVENUE & FEES:
1131 Building Permit Fees 223,900 23,275 180,000
1132 Engineering Fees 176,200 151,500 34,960
1133 Contractor Reg. Fees 5,000 3,960 40,000
1134 Plan Review Fees 45,000 42,000 42,000
1135 Filing Fees 2,500 2,100 2,500
1136 Annexation Fees 5,000 3,500 18,900
1137 Building Inspection Fees 160,000 150,000 150,000
1138 Plumbing Inspection Fees 22,500 23,500 23,500
1139 Electrical Inspection Fees 27,500 30,000 30,000
1140 Mechanical Inspection Fees 13,500 15,700 15,000
1141 Sign Inspection Fees 5,000 4,400 5,000
1142 Elevator Inspection Fees 26,000 27,000 26,000
1143 Pavement Inspection Fees 1,500 0 500
1144 Other Inspections 32,500 40,000 35,000
1145 Fire Suppression Inspection Fees 1,500 2,320 1,000 -19.16%
Sub-total-Building Revenue & Fees 747,600 519,255 604,360 16.39%
INTERGOVERNMENTAL REVENUE-LOCAL:
1181 Reimb.-Police Training 10,000 3,155 5,000
1182 Reimb.-Fire Training 500 0 500
1183 High School Police Counselor 76,350 76,350 78,600
1184 Gasoline Sales-Park/School 85,000 50,531 52,000
1185 D.A.R.E. Program 82,630 108,735 83,148
1186 Police Grant Program 20,750 16,145 15,000
1187 Fire Training Reimbursement-Local 25 0 0
1188 IGA Reimbursement-IT Services
Sub-total-Intergovernmental Revenue
INVESTMENT REVENUE:
12411nterest Income-Savings 25,000 5,000 5,000
1242 Interest Income-Investment Pool 100,000 1,800 1,500
1243 Interest Income-Money Market 8,000 240 500
1244 Interest Income-Certificates of Deposit 280,000 298,509 305,870
12451nterestlncome-Government Securities 250,000 92,082 134,027
1246 Amortization-Security Discount or Premium 0 0 0 -32.59%
Sub-total-Investment Revenue 663,000 397,631 446,897 12.39%
FINES & FEES-POLICE & FIRE:
1251 Circuit Court Fines-Cook 15,000 24,000 18,000
1252 Circuit Court Fines-Lake 590,000 590,000 590,000
1253 Village Ordinance Fines 60,000 76,000 65,000
1254 Alarm Service Calls 45,000 45,000 45,000
1255 Accident Reports 7,000 6,000 6,000
1258 Impounding Fees 1,800 1,200 1,200
1259 Ambulance Transport Fees 575,000 640,000 640,000
1260 Video Subpoena Fees 4,300 4,000 4,000
1261 DUI Assessments 35,000 30,500 30,500
12621mpounding Penalties
Sub-total-Fines & Fees-Police & Fire
CORPORATE FUND-REVENUE
24
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v. FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
OPERATING TRANSFERS:
1272 Transfers From Water Fund 705,000 705,000 705,000
1273 Transfers From Golf Fund 0 0 705,00~1 0.00%1
Sub-total-Operating Transfers 705,000 705,000 0.00%:
ALL OTHER REVENUE:
1291 Cable Television Fees 564,000 554,657 555,000
1292 Snow & Ice Control 2,000 1,215 1,000
1293 Manuals, Maps & Books 250 250 250
1294 Facilities Rental 4,000 4,000 4,000
1299 All Other Income 40,000 66,000 40,000
1311 Central Garage Reimbursements 99,115 100,895 100,000 -1.28%
Sub-total-All Other Revenue 709,365 727,017 700,250 -3.68%
2.12%
GRAND TOTAL-CORPORATE FUND 32,537,973 30,305,627 33,226,695 9.64%
Net Operating Revenue
Grand Total-Corporate Fund 32,537,973 30,305,627 33,226,695
Less: Police & Fire Pension Levies 3,234,044 3,196,846 4,010,107 -0.30%
Net Operating Revenue 29,303,929 27,108,781 29,216,588 7.78%
CORPORATE FUND-REVENUE
25
VILLAGE OF BUFFALO GROVE
FY 2010 CORPORATE FUND REVENUE PROJECTIONS
For FY 20 I 0, the proposed revenue budget for the Village's Corporate Fund totals $33,226,695 compared to $32,537,973
for FY 2009, an increase of$688, 722 or 2.12%. When compared to the FY 2009 estimated actoal of$30,305,627, the
proposed budget is $2,921,068 or 9.64% above the estimate. The values presented are believed reasonable based upon
the current, and proposed, revenue profile for the Fund and incorporate the use of trends and observations tempered by
the policy ol; and an approach toward, conservative budget development and in light of current economic realities.
For FY 2010, approximately 85% of budgeted revenue is anticipated to be received from six primary tax sources:
property; income; sales, both state-shared and home-rule; prepared food and beverage; utility based-telecommunications,
electric and natoral gas; and real estate transfer. Trend analysis and current observation remain the basis for estimating
tax-based income, in the belief that the values presented are realistic based upon factors deemed reasonable at the time of
development.
Major revenue assumptions for FY 2010 are as follows:
Propertv Taxes: This account group equals 34.21% of the proposed Budget compared to 31.97% in FY 2009. The values
presented are based on the calendar 2009 tax levy, less any abatement. Revenue is reported on a cash receipt basis
utilizing an estimated tax year 2009 final net extension allocated by percentage of tax burden between Cook and Lake
County. The proposed budget includes the entire 2009-tax year extension/collection for Lake County and Cook County,
plus/minus any prior year adjustments as well as a factor for extension/collection. As a note, pension levies alone equal
12.07% ofthe proposed Budget compared to 9.94% for FY 2009.
The initial levy request provides for an increase of2.10% from the final2008 extension plus abatements (Truth In
Taxation measure), exclusive of pension levies (Police, Fire and IMRF). That change was in line with the October, 2009
revision to the Long Range Fiscal Plan which is based on growth factors that include population served, changes in
broad-based price and cost trends as measured by the estimated 2010 Consumer Price Index as well as the Employment
Cost Index, and budgetary expenditores per capita, both in current/constant dollars. It is estimated that nearly 100% of
levies extended will be received as part of the normal collection activities.
The Corporate Fund budget includes levies applicable for Police and Fire pension purposes based on an independent
actoarial analysis of both Funds' normal cost as well as to provide an amount necessary to amortize a portion of the
unfunded actoarialliability in 2009. The levies are the minimum requirements as contemplated under the Illinois Pension
Code as that Code applies to police and fire sworn employee plans. Please note that exclusive of pension levies
accounted for within the Corporate Fund, property tax growth, budget-to-budget, is anticipated to increase by 2.65% in
support of Fund operating obligations. That amount, $189,881, includes $115,815 due because of the tax year 2008
under-extension of that year's levy in Lake County, a result of the County tax authorities use of the final tax year 2007
final percentage of reapportionment burden, rather than the final for tax year 2008 (75.48% rather than 77.43%).
State Income Tax: This revenue accounts for 12.17% of the proposed budget. Revenue distribution is based on net
income tax receipts received by the State of Illinois, allocated to local government on a per capita basis; the present
formula distributes 1/10 of net receipts. In addition to Income Tax, the budget includes the distribution of the Illinois
Use Tax which are also paid to local government following a similar per capita formula.
Estimated revenue is based on the anticipated per capita distribution of$93 .60 versus $110.50 for FY 2009, a decrease of
15.29%, on a budget-to-budget basis. However, when comparing Budget to Estimated Actual, near zero growth is
planned due to economic factors that are anticipated to continue that will affect the State income base upon which taxes
are paid and ultimately distributed locally. At the time of budget development, receipts continue to remain weak as
corporate and individual incomes remain challenged to the adverse economic circumstances throughout the Stat«. Recent
Illinois unemployment of 10.5% coupled with a weak business climate support what is now observed and anticipated into
FY 2010. Zero growth is suggested as a conservative, realistic view on the earning potential of this revenue stream into
FY2010.
Initial estimates upon which the budget was developed were obtained from information provided by the Illinois
Municipal League along with the Illinois Department of Revenue. For every month in FY 2009 for which revenue has
been received, per capita distribution values have been below calendar 2008 comparable months. Per capita receipts for
the 5-year period 2004-2008, on a calendar basis, was $74.46, $86.51, $94.93, $102.51and $109.31.
As noted above, the estimate for FY 2009 was $110.50 with the estimated receipts estimated to approximate $93.57,
nearly $16.93 per capita below that initial forecast. Through October, on a cash flow basis, receipts total $84.75/capita.
26
basis, respectively, is as follows:
• 2004 2,703,082.96
• 2005 4,625,525.44
• 2006 4,652,519.10
• 2007 4,040,449.24
• 2008 3,820,984.26
• 2009 3,109,291.71
Overall, FY 20 I 0 sales taxes are anticipated to yield $7,416,670 compared to the FY2009 Budget of$8,491,555 (change
-12.66%). When compared to an Estimated Aetna! of$7,560,000, the Budget change is ($143,330) or -1.90%.
Prepared Food and Beverage Tax: This local sales-based tax initiative has been in effect since January 1, 2008. The
Village approved, as pe1mitted under its Home Rule authority, the imposition of a 1% tax on the sale of prepared food
and beverages. This is a tax against a limited retail base as set forth within the lllinois Municipal Code and as codified by
the Village. Based upon current trend, it is estimated that $693,975 will be received in FY 2010. This estimate is equal
to 2.09% of total Fund revenue.
Real Estate Transfer Tax: FY 2010 Budget projections are based on a twelve-month moving average of monthly receipts,
net of extraordinary transactions, from 1992 through 2009 and further tempered by economic conditions that have
affected such transactions during 2008 and 2009. Estimated revenue for FY 2009 will exceed initial Budget projections
dne to an extraordinruy sale in June of this year but offset by a continued soft residential housing market. It is anticipated
that the FY 2009 Estimated Aetna! will end the fiscal year 13.06% ahead of Budget.
Historically since inception of the tax, extraordinary transactions have averaged 15.82% of total transfer tax revenue.
Taking the impact of extraordinary transactions further, their receipts have been instrmnental in the fact that earned
revenue since inception has equaled 124.26% of budgeted revenue. This fact strongly suggests that the effect of
extraordinary transactions can be anticipated with confidence and as such, the base level of receipts will be increased by a
factor accounting for such receipts.
For Budget purposes, historic average annual collections will be used, less the value of extraordinary transactions, further
adjusted for FY 20 I 0 to account for market conditions quantified against those historic values. Average calendar 1992
through September 2009 receipts have equaled $751,100. However, calendar 2009 monthly receipts have equaled
56.49% of the 18 year monthly average and that factor has been used to lower initial estimates. To further quantify what
this reduction factor has meant, of the nine reporting periods ended September 30th , six reflect the lowest monthly
collections since inception of the tax; based upon estimates for October-December that trend is anticipated to continue.
By utilizing lowernetmonthly adjusted averages for FY 2010, the Budget forecast is $496,360, or 1.41% below the FY
2009 Budget, as well as 12.80% below the FY 2009 Estimated Aetna!. Real Estate Transfer Taxes account for 1.49% of
total Fund revenue.
Despite considering the factor for extraordinary sales, revenue estimates maintain a conservative development
methodology due to potentially volatile swings in the real estate market further tempered by limited new residential and
commercial development within Village.
Utilitv Based Taxes-Telecommunications, Electric and Natural Gas: The Village has the authority, as set forth in the
Illinois Municipal Code, to extend a local initiative utility based taxes on electric and natural gas services at rates set
forth in 65 ILCS 5/8-11-2 and are considered taxation on occupations or privileges; telecommunications taxes have been
authorized by statute at a maximum rate of 6% and are collected by the Illinois Department ofRevenue on behalf oflocal
government based upon local collection, similar to the collection and distribution of sales-based taxes. The collection
and distribution of electric and natural gas taxes are undertaken on behalf of the Village by the local utility companies.
Telecommunications Excise Tax: For FY 2009, estimated receipts are forecast to approximate $201 ,I 05/month. With
the rate remaining constant and with no measurable increase in the taxable base of services, the monthly receipt average
since inception of the tax will be brought forward fur FY 2010; that average is equal to $201,561 and that represents a
.06% decline when compared to the FY 2009 Budget. Overall, telecommunications taxes account for 7.28% of the
proposed Budget.
Electric Utility Tax: This privilege tax is being requested for consideration with the FY 2010 Budget at a rate of 5%,
extended when using or consuming electricity acquired for purchase, at retail and used or consumed within the Village at
rates established by statute; the average rate is equal to 5% per kilowatt hour. The intent is to propose for consideration
an ordinance that would be adopted and effective as ofJanuary I, 2010, with collection to follow in due course once that
28
ordinance is filed with Commonwealth Edison. For purposes of Budget development, receipts are anticipated to be
received beginning at the end of the first calendar quarter of the year and the value noted, $998,830, is based upon values
provided by Commonwealth Edison based upon actual calendar 2008 billings. The anticipated receipts approximate
3.34% of the proposed Budget.
Natural Gas Utility Tax: This privilege tax is also being requested for consideration with the FY 2010 Budget at a rate
of 5%, against either gross billings or consumed therms (to be determined) extended against the business of distributing,
supplying, furnishing, or selling gas for use or consumption within the Village, and not for resale, at rates established by
statute; the average rate is equal to 5% of gross receipts or $.05/therm. As with the electric utility tax, the intent is to
propose for consideration an ordinance that would be adopted and effective as of January 1, 2010, with collection to
follow in due course once that ordinance is filed with both Nicor and North Shore Gas. For purposes of Budget
development, receipts are anticipated to be received beginning at the end oft he first calendar quarter of the year and the
value noted, $709,565, has been based upon values provided by Nicor and North Shore Gas based upon actual calendar
2008 billings. The anticipated receipts approximate 2.37% of the proposed Budget.
A note on the proposal to incorporate utility based taxes into the FY 2010 Budget. Such taxes have been proposed to
further diversify the Village's Corporate Fund revenue profile, not as an enhancement to prior "normal" revenue trends
but as a "replacemenf' of prior revenue, most specifically sales-based as well as income taxes that had been received at
levels that are not anticipated to be recover to past levels. It is anticipated that certain economic factors, both external
and internal to the Village, will affect the recurring revenue stream for some time, and most specifically in relation to
both the State Sales as well as the Home Rule Sales Tax.
As noted, 85.27% of the proposed Fund Budget is derived from primary tax sources. While projections are conservative,
receipts must be constantly monitored against an expenditure plan that is supported by such revenue. With the greatest
exposures being Sales (both base and Home Rule) and Real Estate Transfer taxes, monitoring receipt trend is critical so
as to adjust spending patterns in order to remain in sync with receipts. The initial planning targets appear sound and are
based on past practice although they have been modified wherever and whenever conflicting trends present themselves.
Licensing: Business license revenue reflects the current fee structure now in place. Liquor licenses reflect the collection
of fees due by type oflicensee and class as currently approved. While it is possible that new licenses may be authorized
during FY 2010, none are assumed. No other llll\ior changes or deviations are noted within the budget submitted for
consideration.
Building Revenue & Fees: The revenue forecast for the account group totals 1.82% of the proposed budget. Estimates
take into consideration anticipated building and development plans oflocal developers, tempered by staff analysis and
review. That review represents a conservative, realistic outlook incorporating factors such as economics, current
development trends, proposed project status relative to the overall review process of the Village prior to permitting,
identification of the number oflots available for permitting within an active subdivision, and the overall feasibility ofthe
project contemplated by the developer versus the goals and objectives of the Village toward meeting comprehensive
planning targets.
The revenue plan for FY 2010 is based upon minimal subdivision build-out which further equates to lower levels of
Engineering Review and Inspection fees; recurring efforts continue within subdivisions previously approved for
development by the Village Board. Engineering Fees include forfeited developer deposits transferred into the Fund,
consistent with past practice.
Building Revenue & Fees are proposed based on limited new construction of35 single-family housing with no multi-
family residential proposed. In addition, no commerciaVindustriaVoffice permits are forecast. Reliance upon these these
fees are minimal within the context of the entire Fund Budget. All other building-related fees are based on trends
developed by the Department ofBuilding & Zoning, generally at levels at or below the FY 2009 Estimated Actual. This
maintains conservative planning around a non-recurring revenue stream. The ouly significant change is in Contractor
Registration fees, in support of a staff initiative to address such registration that was proposed for Board consideration
this fall; the Budget reflects the current contractor base extended at the registration fees proposed.
Interest Incnme: Invested balances are expected to remain, on average, slightly below levels approximate to what are
currently on hand. Further, it is anticipated that interest rates will continue to remain stable but at rates that have declioed
significantly over the last year. At present, short-term rates remain at historic low levels, which are where, using the
Yield Curve as a proxy, the Village invests Fund assets. Investment rates are in the .25-3.00% range for Fund-authorized
securities carried by the Village. At the time of this analysis, broader economic indicators tend to support lower short-
term rates for the remainder of calendar 2009 into and including 2010. Other factors may cause a reversal of these
observations in order to address broader economic realities across the broad economic spectrum.
29
SALES, INCOME, MOTOR FUEL, REAL ESTATE TRANSFER
TELECOMMUNICATIONS EXCISE TAXES
FY 2010 BUDGET AND FY 2009 ESTIMATED ACTUAL
A. INCOME TAXES:
FY 2009 ESTIMATED ACTUAL:
PER CAPITA
MONTH DISTRIBUTION CENSUS ESTIMATE
JAN-AUG 68.89 43,195 2,975,574.50
SEP 6.17 43,195 266,595.22
OCT 6.17 43,195 266,595.22
NOV 6.17 43,195 266,595.22
DEC 6.17 43,195 266,595.22
TOTAL 93.57 4,041 ,955.38
FY2009 %
ACTUAL VARIANCE BUDGET/EST REALIZED
2,975,574.50 0.00
251,842.83 (14,752.39)
348,483.81 67,136.20
0.00 (199,459.02)
0.00 (466,054.24) 4,773,480 74.91%
3,575,901.14 (466,054.24) 4,041,955 88.47%
FINAL PER CAPITA: $84.747
FORECAST BASED UPON A REVISED ESTIMATE FOR FY 2009 OF $80.3081/CAPITA DISTRIBUTION OR $20,2581 OVER LAST 4 MONTHS
OF YEAR FOR INCOME TAX, OR $5.0645/MONTH; STATE'S ESTIMATE AS OF 09/01/09. USE TAX ESTIMATE FOR YEAR IS $13.2796/
CAPITA OF $4.43 OVER LAST 4 MONTHS. TOTAL INCOME/USE TAX ESTIMATE FOR CALENDAR 2009 IS $93.59/CAPITA OR $24.69/
CAPITA FOR REMAINDER OF FY 2009. SEPTEMBER-DECEMBER ESTIMATE IS $6.1719/MONTH.
FY 2010 BUDGET:
INITIAL ESTIMATES FOR FY 2010 BASED UPON REVIEW OF STATE'S AND IML ASSUMED GROWTH OF 6.00% GROWTH IN PER CAPITA
INCOME TAX AND RELATED USE TAX DISTRIBUTIONS FROM AN ANNUALIZED BASE OF $110.5/CAPITA. VILLAGE'S FY 2009
ESTIMATE IS BASED ON A CONSENSUS ESTIMATE THAT INCREASED FROM $110.51 TO $93.57 BASED ON TREND ANALYSIS
WITH SUBSEQUENT GROWTH NOT REDUCED TO ACCOUNT FOR ECONOMIC UNCERTAINTY AT THE TIME OF BUDGET PREPARATION.
AS OF OCTOBER 1, 2009, ECONOMIC CONDITIONS LOOKING FORWARD REMAIN UNCERTAIN AS TO THE OVERALL INCOME
TAX BASE SHARE WITH LOCAL GOVERNMENT, ALONG WITH SHARED USE TAXES. THEREFORE, ESTIMATE FOR FY 2010
BASED UPON 0% GROWTH OVER FY 2009 ESTIMATED ACTUAL
BUDGET: $93.60 X 1.000=$93.60 X 43,195=$4,043,050.00
B. SALES TAXES (BASE):
FY 2009 ESTIMATED ACTUAL:
1. ESTIMATED CALENDAR2009 SALES TAX COLLECTIONS (GROSS):
JANUARY-SEPTEMBER COLLECTIONS TOTAL $3,690,453.90
HISTORIC COLLECTION TREND (1997-2008)-LAST THREE MONTHS AS PERCENTAGE OF FIRST 9 MONTHS
IS EQUAL TO 1.3423 OF JANUARY-SEPTEMBER COLLECTIONS
THEREFORE, CALENDAR 2009 COLLECTIONS-$3,690,453.90 X 1.3423 = $4,953,080.79 ($421 ,080.79/MONTH)
2. ESTIMATED FY 2009 COLLECTIONS (NET):
COLLECTIONS-JANUARY THROUGH SEPTEMBER TOTAL $3,690,453.90 PLUS ESTIMATED OCTOBER-DECEMBER, 2009
($421,080.79 X 3 = $1 ,263,242.37). TOTAL $4,953,696.27 FROM TOTAL REDUCE BY AMOUNT PAYABLE TO
HINES UNDER SALES TAX SHARING AGREEMENT= $230,248.00. NET ESTIMATE= $4,723,448.27
MONTH ESTIMATE ACTUAL VARIANCE
JAN-SEP 3,690,453.90 3,690,453.90 0.00
HINES (139,606.50) (139,606.50) 0.00 JAN THROUGH JUN-ACTUAL
TOYOTA (77,211.35) (77,211.35) 0.00
HINES-EST (90,641.50) (47,802.50) 42,839.00 ACTUAL JUUSEP THROUGH ESTIMATE DECEMBER
OCT 421,080.79 405,297.20 27,055.41
NOV 421,080.79 387,180.87 (6,844.51)
DEC 421,080.79 0.00 (427,925.30) 5,202,240
TOTAL 4,646,236.92 4,218,311.62 (427,925.30) 4,646,237
31
81.09%
90.79%
3. FY 2010 BUDGET:
GROWfH IN JAN-SEP, 1994 THROUGH JAN-SEP, 2009 (NON COW/HINES BENCHMARK PERIOD) WAS 1.4415%, ON GROSS BASIS,
COMPOUNDED ANNUALLY. COMPOUND GROWfH FOR SAME PERIOD WITH HINES REBATE WAS .9625%. MARCH, 1994 WAS
FIRST PERIOD WITH LIMITED CDW SHOWROOM OPERATIONS, CEASING OPERATIONS AS OF APRIL, 2001. HINES FIRST MONTH OF
TAX LIABILITY WAS JANUARY, 2001. REVENUE FOR FIRST 9 MONTHS OF CALENDAR 2009, NET OF REBATES, IS
$3,437,512.40 X 1.009625 = $3,470,598.46 (VALUE IS NET OF INCENTIVES PAID EXTENDED BY MULTI-YEAR TREND). FIRST 9
CALENDAR MONTHS OF GROSS RECEIPTS ARE $3,690,453.90 LESS INCENTIVES PAID OF $154,738.00.
LAST 3 MONTHS RECEIPTS, AS PERCENT OF FIRST 9 MONTHS= 1.3364
BUDGET= $3,470,598.46 X 1.3364 = $4,638,107.78
C. HOME RULE SALES TAX:
FY 2009 ESTIMATED ACTUAL:
1. ESTIMATED CALENDAR 2009 SALES TAX COLLECTIONS (GROSS):
JANUARY-SEPTEMBER COLLECTIONS TOTAL $2,314,838.81
HISTORIC COLLECTION TREND (1992-2008)-LAST THREE MONTHS AS PERCENTAGE OF FIRST 9 MONTHS
IS EQUAL TO 1.3569 OF JANUARY-SEPTEMBER COLLECTIONS
THEREFORE, CALENDAR 2009 COLLECTIONS-$2,314,838.81 X 1.3569 = $3,141,004.78 ($276,388.66/MONTH)
2. ESTIMATED FY 2009 COLLECTIONS (NET):
COLLECTIONS-JAN THROUGH SEPTEMBER TOTAL $2,314,838.81, PLUS ESTIMATED OCTOBER-DECEMBER, 2009
($276,388.66 X 3 = $829, 165.98) = $3,144,004.79. REDUCE CALENDAR 2009 BY TOTAL OF $230,248.00
NET-TOTAL $2,913,756.79
MONTH ESTIMATE ACTUAL VARIANCE
JAN-8EP 2,314,838.81 2,314,838.81 0.00
HINES (139,606.50) (139,606.50) 0.00 JAN THROUGH JUN-ACTUAL
HINES-EST (90,641.50) (47,802.50) 42,839.00 ACTUAL JUUSEP THROUGH ESTIMATE DECEMBER
SUPP PMT 0.00 0.00 42,839.00 FISCAL 2009 HRST SUPPLEMENTAL PAYMENT
OCT 276,388.66 241,675.58 8,125.92
NOV 276,388.66 233,128.79 (35, 133.95)
DEC 276,388.66 0.00 (311 ,522.61) 3,289,315
TOTAL 2,913, 756.79 2,602,234.18 (311 ,522.61) 2,913,757
3. FY 2010 BUDGET:
GROWfH IN JAN·SEP, 1994 THROUGH JAN-SEP, 2009 (NON COW BENCHMARK PERIODS) WAS 6.8460%, ON GROSS BASIS,
COMPOUNDED ANNUALLY. COMPOUND GROWfH FOR SAME PERIOD WITHOUT HINES REBATE AND TO ADJUST FOR .5%
RATE INCREASE (AS OF 07/01/04) WAS 1.2342% MARCH, 1994 WAS FIRST PERIOD WITH LIMITED CDW SHOWROOM
OPERATIONS THAT CEASED OPERATING AS OF APRIL, 2001. HINES FIRST MONTH OF TAX LIABILITY WAS JANUARY 2001.
REVENUE FOR FIRST 9 MONTHS OF CALENDAR 2009, NET OF REBATES, IS $1,030,518.18 X 1.012342 = $1,043,236.84
FIRST 9 CALENDAR MONTHS ARE $2,314,838.81 LESS INCENTIVES PAID OF $139,606.50. TO ADJUST FOR RATE INCREASE,
ESTIMATE IS $1,043,236.84 X 2 = $2,086,473.68 AND VALUE REPRESENTS FIRST 9 MONTHS AT FULL 1% HRST TAX RATE.
79.11%
89.31%
FINAL 3 MONTHS ESTIMATED RECEIPTS TO JAN-SEP RECEIPTS; LAST 3 MONTH RECEIPTS, AS PERCENT OF FIRST 9 MONTHS=
1.3317
FOR FY 2010,$2,086,473.68 X 1.3317 (LAST 3 MONTH TO ANNUAL TREND VALUE)= $2,778,557.00
BUDGETED TRANSFER OF .20% OF ALL HOME RULES SALES TAX COLLECTIONS TO MOTOR FULE TAX FUND AS CORPORATE
FUND TRANSFER SHALL EQUAL: $2,778,557.00 X .20 = $555,711.40
32
D. REAL ESTATE TRANSFER TAX:
FY 2009 ESTIMATED ACTUAL:
1. ESTIMATED FY 2009 COLLECTIONS:
COLLECTIONS-JAN THROUGH AUGUST, 2009 TOTAL $457,279.50. COLLECTIONS FOR SEPTEMBER THROUGH DECEMBER
BASED ON AVERAGE MONTHLY COLLECTIONS 1992 THROUGH 2008/2009. ESTIMATED ACTUAL VALUES CONTAIN
LONG TERM IMPACT OF EXTRAORDINARY TRANSACTIONS. ESTIMATE FOR 2009 REDUCED BY A FACTOR OF 56.49% TO
ACCOUNT FOR REAL ESTATE MARKET ISSUES. ALSO, HISTORIC EXTRAORDINARY TRANSACTION AVERAGES.
MONTH ESTIMATE ACTUAL VARIANCE
JAN-AUG 457,279.50 457,279.50 0.00
SEP 31,653.22 45,459.00 13,805.78
OCT 28,290.42 44,822.00 30,337.36
NOV 25,673.17 0.00 4,664.19
DEC 26,311.50 0.00 (21,647.31) 503,470
TOTAL 569,207.81 547,560.50 (21 ,647.31) 569,208
2. FY 2010 BUDGET:
FOR BUDGET PURPOSES, THE HISTORIC AVERAGE ANNUALIZED COLLECTIONS, LESS THE VALUE OF EXTRAORDINARY
COLLECTIONS, ADJUSTED FOR MARKET. AVERAGE, CALENDAR 1992 THROUGH AUGUST, 2009 = $798,790.00. CALENDAR
2009 MARKET FACTOR IS 56.49% OF HISTORIC NET AVERAGE-$798,790.00 X 56.49% = $451,236.47
PLUS, ADDITIONAL 10% TO ACCOUNT FOR EXTRAORDINARY COLLECTIONS.
FY 2010 BUDGET $451,236.47 X 1.10 = $496,360.12
E. TELECOMMUNICATIONS EXCISE TAXES:
FY 2009 ESTIMATED ACTUAL:
COLLECTIONS BASED ON AVERAGE MONTHLY RECEIPTS AT 6%. HISTORIC COLLECTION PATTERNS
USED TO ESTIMATE VERSUS BUDGET FOR FISCAL PERIOD. TAX LEVIED AT A RATE EQUAL TO 6%
OF ALL ELIGIBLE CHARGES AS IDENTIFIED IN STATUTE. MONTHLY AVERAGE $201,715.27
108.76%
96.20%
FY 2009 %
MONTH ESTIMATE ACTUAL VARIANCE BUDGET/EST REALIZED
JAN-SEP 1,808,109.16 1,808,109.16 0.00
OCT 201,715.27 204,877.52 3,162.25
NOV 201,715.27 0.00 (198,553.02)
DEC 201,715.27 0.00 (400,268.29) 2,420,130 83.1"8%
TOTAL 2,413,254.97 2,012,986.68 (400,268.29) 2,413,255 83.41%
FY 2010 BUDGET:
BUDGET BASED ON HISTORIC AVERAGE COLLECTIONS AT 6% . COLLECTION AVERAGE ON MONTHLY BASIS
FOR FY 20091S $201,715.27
$201,561.33 X 12 = $2,418,735.96
F. MOTOR FUEL TAX
FY 2009 ESTIMATED ACTUAL:
PER CAPITA
MONTH DISTRIBUTION
JAN-SEP 19.90
OCT 2.16
NOV 2.16
DEC 2.16
TOTAL 26.37
CENSUS
43,195
43,195
43,195
43,195
ESTIMATE
859,765.62
93,162.98
93,162.98
93,162.98
ACTUAL
859,765.62
71,617.39
72,777.35
0.00
1 '139,254.55 1 ,004,160.36
FINAL PER CAPITA: $23.2471
VARIANCE
0.00
(21 ,545.59)
(41,931.21)
(135,094.19)
(135,094.19)
FORECAST BASED UPON STATEIIML ESTIMATE FOR FY 2009 OF $26.3748 CAPITA DISTRIBUTION
OR $6.4705 OVER LAST THREE MONTHS OF FISCAL YEAR, OR $2.1568/MONTH
33
FY2009
BUDGET/EST
1,248,335
1,139,255
%
REALIZED
80.44%
88.14%
FY 2010 BUDGET:
ESTIMATE FOR FY 2010 BASED UPON REVIEW OF STATE'S AND IML ASSUMED GROWTH OF 0.000% CHANGE IN PER CAPITA
MOTOR FUEL TAX DISTRIBUTIONS FROM A BASE OF $26.40/CAPITA. TREND ANALYSIS MAINTAINED BASED ON
CONSERVATIVE NATURE OR PROJECTIONS.
BUDGET: $26.400 X 1.000=$26.400 X 43,195=$1,140,348.00
ESTIMATE-ALL TAXES:
ESTIMATE ACTUAL PERCENT BUDGET ACTUAL PERCENT
INCOME 4,041,955.38 3,575,901.14 88.47% 4,773,480.00 3,575,901.14 74.9-1%
SALES 4,646,236.92 4,218,311.62 90.79% 5,202,240.00 4,218,311.62 81.09%
HOME RULE SALES 2,913, 756.79 2,602,234.18 89.31% 3,289,315.00 2,602,234.18 79.11%
REAL ESTATE TRANSFER 569,207.81 547,560.50 96.20% 503,470.00 547,560.50 108.76%
TELECOMMUNICATIONS 2,413,254.97 2,012,986.68 83.41% 2,420,130.00 2,012,986.68 83.18%
MOTOR FUEL 1,139,254.55 1 ,004,160.36 88.14% 1,248,335.00 1,004,160.36 80.44%
TOTAL 15,723,666.42 13,961,154.48 88.79% 17,436,970.00 13,961 '154.48 80.07%
VARIANCE: (1,762,511.94} -11.21% (3,475,815.52} -19.93%
NOV\ BENCHMARK
11/12 FISCAL PERIOD 14,413,360.88 15,983,889.17
VARIANCE AGAINST (452,206.40} -3.14% (2,022, 734.69) -12.65%
BENCHMARK
34
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST.ACTUAL BUDGET FY 2010 v. FY 2009 {EA}
PERSONAL SERVICES:
3011 Salaries-Full Time 6,245,295 6,058,774 5,947,346
3012 Salaries-Overtime 789,682 532,128 674,475
3013 Salaries-Sworn 11,542,947 11,412,031 11,464,821
3014 Salaries-Part Time 894,781 804,349 964,803
3015 Salaries-Elected Officials 39,000 39,000 39,000
3016 Special Duty Pay 0 0 0
3017 Salaries-Seasonal 0 0 0
3018 Longevity Pay 144,120 144,064 146,056 -2.13%
Sub-total-Personal Services 19,655,825 18,990,346 19,236,501 1.30%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 3,101,736 3,118,825 2,976,494
3112 Professional Training 129,951 70,051 114,758
3113 Dues & Memberships 59,026 57,713 59,097
3114 Uniform Rental 17,012 13,479 16,796
3115 Clothing Allowance 75,936 66,145 75,627
3116 Uniform Maintenance 24,260 23,820 24,260
3117 Safety Equipment 40,954 34,700 40,954
3118 Tuition Reimbursements 66,603 47,910 60,000
3119 Recruit Uniforms 4,300 0 4,300
3129 ICMNRC Deferred Compensation 60,635 58,369 64,327
3137 Employee Recognition
Sub-total-Personal Benefrls
OPERATING EXPENSES:
3211 Telephone 132,992 128,087 130,387
3212 Postage 73,831 73,419 75,325
3213 Travel 20,121 9,346 17,166
3214 Per Diem Allowance 8,110 4,050 7,835
3215 Reception & Community Affairs 13,005 7,150 10,055
3216 Maintenance Contracts 397,766 368,897 406,295
3217 Equipment Rental 13,167 8,403 13,263
3218 Subscriptions & Publications 15,801 14,515 20,271
3219 Printing 22,934 22,503 21,465
3220 Village Newsletter 50,500 40,000 47,034
3221 Computer Services 68,100 78,000 81,400
3224 Recruitment 3,800 800 3,800
3225 CDL Testing Consortium 2,500 1,380 2,000
3230 Audit Fees 39,000 45,000 38,000
3235 Homeland Security 100 0 100
3240 Supplies-Office 48,831 43,272 48,466
3250 Supplies-All Other 77,023 64,966 77,493
3275 Physical Fitness Equipment 400 0 400
3332 Printing-Staff 11,950 7,950 11,950
3336 Safety Equipment-Patrol 3,600 3,000 3,600
3337 Safety Equipment-F.O.S.G. 500 64 500
3340 Equipment Rental-Communications 704 439 120
3343 Supplies-Patrol 3,000 3,000 3,000
3345 Supplies-F.O.S.G. 6,000 3,500 6,000
3346 Supplies-Communications 2,400 2,400 2,400
3347 Supplies-Records 13,100 8,100 13,100
3348 Supplies-O.C.O.P. 600 600 600
3349 Supplies-Training 8,550 8,550 8,550
3350 Supplies-C/P-C/R 4,900 2,400 4,900
3351 Supplies-Detention 1,300 1,300 1,300
3352 Operating Equip.-Patrol 1,450 538 1,450
3353 Operating Equip.-F.O.S.G. 0 30 0
CORPORATE FUND-EXPENDITURES
35
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
3354 Operating Equip.-Communications 550 307 550
3355 Operating Equip.-Records 1,572 697 1,572
3356 Operating Equip.-O.C.O.P. 200 200 200
3357 Operating Equip.-Training 720 910 720
3358 Operating Equip.-Detention 150 150 150
3359 Operating Equip.-C/P-C/R 1,300 0 1,300 1.16%
Sub-total-Operating Expenses 1,050,527 953,923 1,062,717 11.40%
INSURANCE:
3511 Risk Management Pool 300,400 301,350 302,350
3512 Unemployment Insurance 17,600 17,600 34,720 6.00%
Sub-total-Insurance 318,000 318,950 337,070 5.68%
LEGAL SERVICES:
3611 Retainer Fee 50,365 50,365 50,365
3612 Prosecutor Fee 65,000 67,000 67,000
3613 Attorney's Fees 93,500 97,000 95,000
3614 Recording Fees 500 400 500
3615 Legal Notices 7,500 6,870 7,500
3616 Litigation Reserve 10,000 14,500 10,000
3617 Messenger Fees 700 500 700
3618 Special Counsel 50,000 15,329 42,000
3619 Legal Reimbursables 3,000 8,000 3,000 ~1.60%
Sub-total-Legal SeNices 280,565 259,964 276,065 6.19%
COMMISSIONS & COMMITIEES:
3712 Blood Commission 100 65 100
3713 Buffalo Grove Days 60,000 38,100 40,000
3714 Fire & Police Commission 14,000 13,800 11,500
3715 Fireworks for the Fourth 20,000 20,000 20,000
3716 Plan Commission 1,500 75 200
3717 Residents with Disabilities 1,000 900 1,000
3718 Arts Commission 7,000 4,500 6,000
3719 Zoning Board of Appeals 50 0 50
3720 Other Boards/Commissions 100 0 100
3721 Village Board 200 640 200
3722 BG Symphonic Band 0 1,350 0
3723 501h Anniversary Committee 0 -350 0 -23.86%
Sub-total-Commissions & Committees 103,950 79,080 79,150 0.09%
COMMODITIES:
3811 Electric-Facilities 0 0 0
3812 Gas-Facilities 20,100 5,000 16,000
3821 Snow & Ice Control Mix 560,000 507,239 434,950
3822 Traffic & Street Signs 30,000 27,000 30,000
3823 Chemicals & Fertilizers 5,000 0 5,000
3824 Small Equipment Tools & Hardware 32,153 27,793 26,724
3825 Electric-Street Lights 98,000 92,156 100,000
3826 Gas-Street Lights
Sub-total-Commodities
MAINTENANCE & REPAIRS-FACILITIES:
3911 Sidewalks, Curbs & Bikeways 150,000 144,950 150,000
3912 Streets & Highways 98,000 98,000 98,000
3913 Streetlights 199,800 196,763 205,800
3916 Buildings & Facilities 52,278 31,701 42,963
3918 Parkway Trees 35,000 0 35,000
531,7631
-0.62%1
Sub-total-Maintenance & Repairs-Facilities 535,078 471,414 12.80%:
CORPORATE FUND-EXPENDITURES
36
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
MAINTENANCE & REPAIRS-WATER & SEWER:
4017 Storm and Sanitary Sewers 8,000 1,000 8,000 0.00%
Sub-total-Maintenance & Repairs-Water & Sewer 8,000 1,000 8,000 700.00%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 65,054 57,648 68,771
4112 Radios 5,815 4,715 5,815
4113 Mobile Data Terminals 3,894 3,952 3,894
4116 Patrol Equipment-Police 5,250 5,514 5,225
4117 F.O.S.G. Equipment-Police 700 150 700
4118 staff Equipment-Police 5,600 5,300 5,600 4.28%
Sub-total-Maintenance & Repairs-Other 86,313 77,279 90,005 16.47%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 266,778 136,248 244,296
4212 Diesel Fuel 203,051 113,457 169,230
4213 Automotive Parts 150,209 118,834 150,209
4214 Garage Labor 0 0 0
4215 Lubricants 13,388 10,500 15,313
4217 Body Work 7,200 6,825 7,200
4218 Contractual Auto Services 115,526 120,284 115,526 -7.19%
Sub-total-Maintenance & Repairs-Vehicles 756,152 506,148 701,774 38.65%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4312 Office Furniture 6,735 3,175 3,385
4313 Office Equipment 57,700 55,585 50,600
4315 Reserve for Capital Replacement 499,896 0 534,403
4316 Operating Equipment-Department 110,498 75,721 108,191
4317 Reserve for Computer Replacement 85,621 6,100 41,300
4329 Vehicle Safety Equipment 0 0 0
4335 Operating Equipment-Patrol 4,700 1,151 4,700
4337 Operating Equipment-Staff 550 314 550 -2.95%
Sub-total-Capital Equipment 765,700 142,046 743,129 423.16%
CAPITAL PROJECTS-FACILITIES:
4611 Building Improvements
4612 Public Grounds Improvements
Sub-total-Capital Projects-Factlities
OPERATING TRANSFERS:
4811 Transfer-Corporate Fund 0 0 0
4812 Transfer-Debt Service Fund 450,000 450,000 200,000
4813 Transfer-Capital Projects Fund 589,045 400,000 407,000
4815 Transfer-Motor Fuel Tax Fund 300,000 300,000 37,085
4815 Transfer-Motor Fuel Tax Fund-HRST 657,860 628,800 555,710
4816 Transfer-Arboretum Golf Course Fund 49,924 75,000 0
4819 Transfer-Refuse Service Fund 0 0 0
4822 Transfer-Police Pension Fund 1,740,156 1,713,283 2,072,548
4823 Transfer-Fire Pension Fund 1,493,888 1,483,563 1,937,559 -1.34%
Sub-total-Operating Transfers 5,280,873 5,050,646 5,209,902 3.15%
CORPORATE FUND-EXPENDITURES
37
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
ALL OTHER EXPENSES:
4911 Consulting Services 0 0 0
4913 Consulting Fees-Other 71,429 51,873 59,062
4914 Northwest Central Dispatch 510,922 501,845 524,622
4915 Omni Youth Services 65,000 35,000 35,000
4918 Animal Control 5,400 2,400 5,400
4919 Prisoner Care 1,300 1,300 1,300
4921 Exterminating Services 500 400 500
4928 IRMA Deductible-Workers Comp. 75,000 140,000 140,000
4929 IRMA Deductible-AU Other 60,000 42,018 45,000
4931 Illinois Criminal Justice 19,000 19,000 9,500
Information Authority
4932 NWCH Administrative Fee 17,902 17,902 13,981
4933 CAFT Operations 5,000 5,000 0
4934 Commission on Accreditation 6,000 4,673 6,000
4935 All Other Expenses 41,484 155,955 37,117
4936 Fire Contractual SeiVices 25,902 25,200 25,902
4938 Northern Illinois Crime Lab 59,832 57,695 58,394
4941 Cable Television Programming 23,000 25,000 33,500
4942 Senior Citizen Taxi Program 2,000 1,600 2,000
4949 NIP AS 9,010 778 9,010
4952 Police Grant Charges 8,250 8,250 8,250
4954 Overweight Truck Enforcement
Sub-total-All Other Expenses
-2.42%
GRAND TOTAL-ALL FUND EXPENSE 34,256,015 32,178,049 33,428,666 3.89%
CORPORATE FUND-EXPENDITURES
38
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
LEGISLATIVE-401
BUDGET SUMMARY AND DESCRIPTION:
The Village Board establishes Village policy, enacts laws and ordinances, and exercises oversight of Village operations through the
Village Manager. Members of the Board are assigned specific program or functional areas of responsibility by the Village President, and
represent the Village at other meetings, public hearing workshops and seminars related to their assigned responsibilities. The Village
Board also maintains membership and participates in programs and activities of the Northwest Municipal Conference, Illinois Municipal
League, Metropolitan Mayors Caucus, Lake County Municipal League and Lake County Partners. A Village Treasurer is appointed by the
President and with the consent of the Trustees.
The objective of the Village Board is to assure the community efficient and economical government service, and the establish policy and
enact ordinances which protect the health, safety and welfare of Village residents.
In addition to the Village Board, Village commissions and committees are composed of residents appointed by the Village President by
and with the consent of the Board of Trustees. Most meet on a regular basis to discharge their assigned responsibilities and to make and
transmit recommendations for action on a wide variety of issues that may come before the Village Board. Selected commissions and
committees contract with regional agencies and organizations to provide information and services pertinent to their areas of responsibility.
Annual reports for each volunteer group are provided for the purpose of presenting work efforts and to address concerns.
The objective of Village commissiOns and committees is to faithfully discharge their respective duties and responsibility, to assist the Board
of Trustees in reviewing and acting upon pertinent issues affecting the Village, and to provide research and planning services to the
Village through contact with outside agencies.
Staffing for FY 2010 will consist of the following positions:
1. Village President
2. Village Trustees (6)
3. Village Treasurer
The budget for the fiscal period: $ 142,990
39
LEGISLA TIVE-401
CAPITAL PURCHASES
ACCOUNT ITEM
4312 Office Furniture
4313 Office Equipment
Contingency
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
0
0
4913 Consulting-Other
4941 Cable TV Program
Service:
Take One Video
4942 Senior Citizen
Taxi Program
40
AMOUNT ACCOUNT
2,000
33,500
2,000
DEBT SERVICE
ITEM
NONE
AMOUNT
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
LEGISLA TIVE-401
SERVICE FOCUS:
Core Service Objectives: Service Support:
41
Infrastructure:
Committees, Commissions & Boards:
Village Board
Arts Commission
Board of Heatth
Commission for Residents w/Disabilities
Blood Donor Commission
Electrical Commission
Emergency Management Agency
Fire Pension Board
Plan Commission
Zoning Board of Appeals
Regional Governance:
Northwest Municipal Conference
Illinois Municipal League
Lake County Municipal League
Metropolitan Mayors Caucus
Village Board Relations:
Policy Development
Policy Execution
BudgeVAppropriation Approval
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v. FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3014 Salaries-Part Time
3015 Salaries-Elected Officials
Sub-total-Personal Services
PERSONAL BENEFITS:
3112 Professional Training 500 400 500
3113 Dues & Memberships 36,700 35,740 36,740 0.11%
Sub-total-Personal Benefits 37,200 36,140 37,240 3.04%
OPERATING EXPENSES:
3211 Telephone 200 50 100
3213 Travel 100 40 100
3215 Reception & Community Affairs 8,300 4,900 6,300
3218 Subscriptions & Publications 100 245 150
3240 Supplies-Office 100 235 100 -23.30%
Sub-total-Operating Expenses 8,800 5,470 6,750 23.40%
COMMISSIONS & COMMITIEES:
3712 Blood Commission 100 65 100
3715 Fireworks for the Fourth 20,000 20,000 20,000
3716 Plan Commission 1,500 75 200
3717 Residents with Disabilities 1,000 900 1,000
3718 Arts Commission 7,000 4,500 6,000
3719 Zoning Board of Appeals 50 0 50
3720 Other Boards/Commissions 100 0 100
3721 Village Board 200 640 200
3722 BG Symphonic Band 0 1,350 0
3723 5oth Anniversary Committee 0 {350) 27,65~1 -7.68%1
Sub-total-Commissions & Committees 29,950 27,180 1.73%
CAPITAL EQUIPMENT:
4312 Office Furniture 0 0 0
4313 Office Equipment 0 0 ~I 0.00%1
Sub-total-Capita! Equipment 0 0 0.00%
ALL OTHER EXPENSES:
4913 Consulting Fees-Other 13,000 0 2,000
4935 AI! Other Expenses 500 500 550
4941 Cab!e Television Programming 23,000 25,000 33,500
4942 Senior Citizen Taxi Program 2,000 1,600 2,000 -1.17%
Sub-total-A!! Other Expenses 38,500 27,100 38,050 40.41%
GRAND TOTAL-LEGISLATIVE 147,750 129,190 142,9901
-3.22%1
10.66%
CORPORATE FUND
42
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
OFFICE OF VILLAGE MANAGER-405
BUDGET SUMMARY AND DESCRIPTION:
The Office of Village Manager provides administrative review and oversight to all Village departments. The Office serves to 1) analyze
proposed and future land uses, provide comprehensive transportation and land use planning recommendations, and zoning ordinance
reviews; 2) provide supervision, coordination and evaluation of all departmental activities and responsibilities; 3) participating in
community intergovernmental or private organization activity in the best interests of the Village and responding to information needs or
inquiries; 4) research and develop new or improved management systems; 5) provide staff support to designated standing and ad~hoc
commissions, committees and boards; 6) communicating Village policies, programs and activities to residents to residents and business
representatives.
To accomplish the above tasks, the following programs are required to be performed:
1. Planning SeJVices
2. Departmental Supervision and Coordination
3. Community and Intergovernmental Relations
4. Research and Development
5. Administrative SeJVices to Village Committees and Commissions
6. Public Communications
Staffing for FY 2010 will consist of the following positions:
1. Village Manager
2. Deputy Village Manager
3. Village Planner
4 Secretary
5. Associate Planner (Part Time)
6. Assistant to the Village Manager (Part Time}
7. Administrative Intern (Part Time)
8. Secretary (Part Time)
The budget for the fiscal period:$ 742,192
43
OFFICE OF VILLAGE MANAGER-405
CAPITAL PURCHASES
I i
Oce Copier
4316 Operating Equipment-
Laser Printer
4317 Reserve For
Computer Replacement
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
5,000
1,400
0
FY 2010
MAJOR CONTRACTS
i
Management
Consultant
Planning/EO
44
0
0
DEBT SERVICE
I
OFFICE OF VILLAGE MANAGER-405
SERVICE FOCUS:
Core Service Objectives:
General Services:
Personal Contact
Customer Service
Phone Contact
Mall
Brand Lift:
Customer Service Relations
Reception
E-Mail
Civic Organizations
Chamber of Commerce
Rotary Club
United Way
American Cancer Society
Social Agenda:
Buffalo Grove Days
Art Festival
Community Band
Taxi Subsidy
Fireworks
Blood Drives
Civics Forum
Youth Events
Open Houses
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
F¥2010
Service Support:
45
Infrastructure:
Communications:
Village Newsletter
Press Relations
Video Programming
Website
Channel6
People, Places & Issues
Employee Newsletter
Regional Governance:
Northwest Water Commission
Solid Waste Agency of No. Cook County
Northwest Central Dispatch System
Northwest Municipal Conference
Illinois Municipal League
Lake County Partners
General Administration:
Procedures & Policies
Management Systems
Mail Activities
Research
Reports & Documents
Agendas
Planning Services:
Current Land Use Proposals
Comprehensive Planning
Zoning Interpretations
Reports & Analysis
Mapping Products
Appearance Review Team (ART)
Village Board Relations:
Policy Development
Policy Execution
Economic Development:
Business Retention
Business Attraction
Business Showcase Program
Communications Committee:
Cable Franchise Administration
Local Government Access (BGTV)
State Authorized Franchise Monitoring
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA}
PERSONAL SERVICES:
3011 Salaries-Full Time 519,797 522,412 440,477
3014 Salaries-Part Time 128,040 104,000 159,061
301 B Longevity Pay 3,600 3,600 2,600 -7.57%
Sub-total-Personal Services 651,437 630,012 602,138 -4.42%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 44,695 45,820 43,563
3112 Professional Training 6,050 2,000 3,600
3113 Dues & Memberships 5,825 5,790 5,525
3129 ICMAIRC Deferred Compensation
Sub-total-Personal Benefits
OPERATING EXPENSES:
3211 Telephone 3,500 3,350 3,500
3212 Postage 250 170 250
3213 Travel 1,500 100 800
3214 Per Diem Allowance 300 0 600
3215 Reception & Community Affairs 2,800 550 2,000
3216 Maintenance Contracts 6,180 6,180 6,200
3218 Subscriptions & Publications 1,750 1,050 1,320
3219 Printing 3,200 1,000 2,200
3220 Village Newsletter
3240 Supplies-Office
Sub-total-Operating Expenses
INSURANCE:
3512 Unemployment Insurance 320 320 800 150.00%
Sub-total-Insurance 320 320 800 150.00%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 500 0 5001 0.00%1
Sub-total-Maintenance & Repairs-Other 500 0 500 0.00%
CAPITAL EQUIPMENT:
4312 Office Furniture 1,450 0 0
4313 Office Equipment 5,000 3,900 5,000
4315 Reserve -Capital Replacement 0 0 0
4316 Operating Equipment-Department 325 0 1,400
4317 Reserve-Computer Replacement 3,500 0 6,40~1 -37.71%1
Sub-total-Capital Equipment 10,275 3,900 64.10%
ALL OTHER EXPENSES:
4913 Consultant Fees-Other
4935 All Other Expenses
Sub-total-All Other Expenses
GRAND TOTAL-OFFICE OF VILLAGE MANAGER 803,470 752,796 742,1921
-7.63%1
-1.41%
CORPORATE FUND
46
VILLAGE OF BUFFALO GROVE
DEPARTMENT BUDGET SUMMARY
FY 2010
INFORMATION TECHNOLOGY-407
BUDGET SUMMARY AND DESCRIPTION:
The Division of Information Technology provides management, review and oversight of all Village Department's data processing needs via
the following activities: 1) providing intra-departmental computer support for network technologies and individual computer; 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; 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; 5) providing and coordinating employee computer training to optimize Village computer resources.
The IT Division supports one wide area network, six local area networks and more than 240 PC stations. The Division provides system
oversight so that, when appropriate, department-wide data accessibility and hardware consistency is achieved.
In addition to Division responsibilities, the Director will oversee the administrative functions of the Village's Emergency Management
Agency.
Staffing for FY 2010 Will consist of the following positions:
1. Director of Information Technology
2. ll)formation Technology Analyst
3. Information Technology Assistant
4. Programmer (Part Time)
The budget for the fiscal period: $ 596,298
INFORMATION TECHNOLOGY-407
CAPITAL PURCHASES
I
4313 Office Equipment
E-mail Retention
server
4317 Reserve for Computer
Replacement
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
VILLAGE OF BUFFALO GROVE
FY 2010
MAJOR CONTRACTS DEBT SERVICE
Anti-Virus Software 4,500
9,000 Lotus Notes 7,500
RMS Support Agreement 6,000
35,000 Router Maintenance 4,000
Cisco Systems 8,500
Wireless Maintenance 8,000
Miscellaneous 1,000
3221 Computer Services-
Quarterly review 11,200
Anti-Virus Software 2,000
RMS Core Server 40,320
RMS Core lnfrastr. 26,880
48
INFORMATION TECHNOLOGY-407
SERVICE FOCUS:
Core Service Objectives:
General Services:
Phone Contact
Brand Lift:
E-Mail
Website
VILLAGE OF BUFFALO GROVE
DEPARTMENT SERVICE FOCUS
F¥2010
Seovice Support:
49
Infrastructure:
Communications:
Website
Channel6
Committees, Commissions & Boards:
Village Board
EMA
General Administration:
Procedures & Policies
Systems
Research
Reports & Documents
Agendas
Planning Services:
Mapping Products
lnfonnation Technologies:
System Support
System Development
Phone Systems
Training
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 278,456 278,000 278,456
3014 Salaries-Part Time 46,100 56,000 61,250
3018 Longevity Pay 1,400 1,600 1,800 4.77%
Sub-total-Personal Services 325,956 335,600 341,506 1.76°/o
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 58,133 58,100 58,111
3112 Professional Training 8,300 1,500 7,600
3113 Dues & Memberships 225 225 225
3129 ICMA/RC Deferred Compensation 4,417 4,400 4,417 -1.02%
Sub-total-Personal Benefits 71,075 64,225 70,353 9.54%
OPERATING EXPENSES:
3211 Telephone 17,574 17,000 14,234
3213 Travel 1,800 600 0
3214 Per Diem Allowance 350 200 125
3215 Reception & Community Affairs 300 200 150
3216 Maintenance Contracts 66,050 68,500 43,100
3218 Subscriptions & Publications 350 200 350
3221 Computer Services 67,100 80,400
3240 Supplies-Office
Sub-total-Operating Expenses
INSURANCE:
3512 Unemployment Insurance 240 240 480 100.00%
Sub-total-Insurance 240 240 480 100.00%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment
Sub-total-Maintenance & Repairs-Other
CAPITAL EQUIPMENT:
4312 Office Furniture 2,000 1,000 0
4313 Office Equipment 16,500 16,500 9,000
4317 Reserve -Computer Replacement 45,000 0 35,000 -30.71%
Sub-total-Capital Equipment 63,500 17,500 44,000 151.43%
ALL OTHER EXPENSES:
4935 All Other Expenses 600 300 6001 0.00%1
Sub-total-All Other Expenses 600 300 600 100.00%:
GRAND TOTAL-INFORMATION TECHNOLOGY 615,845 584,065 596,2981
-3.17%1
2.09°/o
CORPORATE FUND
50
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
LEGAL SERVICES-408
BUDGET SUMMARY AND DESCRIPTION:
The Village Attorney provides legal service and advice to the Village Board, Village Commissions and Committees, and Village staff on
legal matters coming before the Village. The Village Attorney attends Village Board meetings, Plan Commission and Zoning Board of
Appeals public hearings, and is available for staff conferences at the Village Hall, 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 this division program, a Village Prosecutor is retained to represent certain Village interests in
court.
Please note that legal services that may be necessary to be provided by Special Counsel for matters related to collective bargaining or
representation on personnel matters is accounted for within the Human Resources-411 budget.
The budget for the fiscal period:$ 235,700
51
LEGAL SERVICES-408
CAPITAL PURCHASES
ACCOUNT ITEM
NONE
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
3611 Raysa & Zimmerman
3612 Village Prosecutor
3613 Attorney Fees
52
AMOUNT ACCOUNT
50,000
67,000
95,000
DEBT SERVICE
ITEM
NONE
AMOUNT
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
LEGAL SERVICES-408
SERVICE FOCUS:
Core Service Objectives: Service Support:
53
Infrastructure:
Legal Services:
Corporation Counsel
Prosecutor
Special Counsel
Committees, Commissions & Boards:
Village Board
Plan Commission
Zoning Board of Appeals
General Administration:
Procedures & Policies
Research
Reports & Documents
Village Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
LEGAL SERVICES:
3611 Retainer Fee 50,000 50,000 50,000
3612 Prosecutor Fee 65,000 67,000 67,000
3613 Attorney's Fees 93,500 97,000 95,000
3614 Recording Fees 500 400 500
3615 Legal Notices 7,500 6,870 7,500
3616 Litigation Reserve 10,000 14,500 10,000
3617 Messenger Fees 700 500 700
3618 Special Counsel 0 0 2,000
3619 Legal Reimbursables 3,000 8,000 3,000 2.39%
Sub-total-Legal Services 230,200 244,270 235,700 -3.51%
GRAND TOTAL-LEGAL SERVICES 230,200 244,270 235,7001
2.39%1
-3.51%
CORPORATE FUND
54
VILLAGE OF BUFFALO GROVE
DEPARTMENT BUDGET SUMMARY
FY 2010
FINANCE AND GENERAL SERVICES-410
BUDGET SUMMARY AND DESCRIPTION:
The Department of Finance and General SeiVices 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 set in place 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.
To accomplish the tasks and duties of the Department, the following programs are required to be performed:
1. Payroll & 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. General Management and Administration
Staffing for FY 2010 will consist of the following positions:
1. Director of Finance and General Services
2. Assistant Finance Director
3. Secretary
4. Clerk Ill (2)
5. Clerk II (2)
6. Clerk II (2) (Part Time)
In addition, support will be provided to the Village Clerk in all of the administrative support functions of that office, including the statutory
responsibilities of that position.
The budget for the fiscal period: $ 902,665
55
FINANCE & GENERAL SERVICES-41 0
CAPITAL PURCHASES
ACCOUNT ITEM
4313 Office Equipment
Contingency
4317 Reserve for Computer
Replacement
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
1,000
0
3216 Sensus Technologies
Xerox Copier
Merchants Cash
Register Co.
Neopost Friden
IDC-Software
Maintenance
Shred-It Document
Destruction
Quench Water
ADTAiarm
Monitoring
Miscellaneous
3230 Wolf & Co.
LLP
4913 TWS Actuarial Services
(Pension Actuary)
Lauterbach & Amen
Pension Reports
Third Millennium
Associates:
Utility Billing
Parking Ticket-Late/
Pre-Collections
56
AMOUNT ACCOUNT
1,320
1,198
430
900
24,600
930
443
816
890
38,000
5,000
1,000
26,503
DEBT SERVICE
ITEM
NONE
AMOUNT
FINANCE AND GENERAL SERVICES-410
SERVICE FOCUS:
Core Service Objectives:
General Services:
Account Receivable and Payable Processing
Utility Billing
Phone Contact
Mail
Drop Box
Brand Lift:
Customer Service Relations
Reception
New Resident Correspondence
E-Mail
Social Agenda:
Buffalo Grove Oays
Civics Forum
VILLAGE OF BUFFALO GROVE
DEPARTMENT SERVICE FOCUS
FY 2010
Service Support:
57
Infrastructure:
Payroll & Insurance Support:
Self Insurance Plan Administration
Annual Wage & Benefit Reporting
Salary Administration
Employee Benefits Administration
Coordination of Section 125 and RHSplans
Financial Services:
Budget
Treasury
Accounting
Internal/External Reporting
Transaction Based
Statutory licensing
Audit & Certification
Capital Planning & Budgeting
Records & Village Clerk
Compliance Reporting
Voter Registration
General Administration:
Procedures & Policies
Systems
Mail Activities
Research
Reports & Documents
Agendas
Committees, Boards, Commissions:
Firefighter's Pension Fund
Police Pension Fund
Buffalo Grove Days Committee
Village Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 528,194 498,860 478,838
3012 Salaries-Overtime 7,500 7,140 7,500
3014 Salaries-Part Time 24,393 34,741 49,593
3015 Salaries-Elected Officials 6,000 6,000 6,000
3018 Longevity Pay 5,800 5,800 4,800 -4.40%
Sub-total-Personal Services 571,887 552,541 546,731 -1.05%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 92,158 93,359 80,863
3112 Professional Training 3,235 2,705 3,055
3113 Dues & Memberships 965 965 1,190
3129 ICMA/RC Deferred Compensation 4,936 4,267 5,085
3137 Employee Recognition 0 0 0 -10.96%
Sub-tolai-Personal Benefits 101,294 101,296 90,193 -10.96%
OPERATING EXPENSES:
3211 Telephone 11,913 12,120 12,633
3212 Postage 73,581 73,249 75,075
3213 Travel 1,310 650 1,410
3214 Per Diem Allowance 350 50 350
3215 Reception & Community Affairs 705 650 705
3216 Maintenance Contracts 6,155 6,045 31,527
3217 Equipment Rental 2,619 2,619 2,619
3218 Subscriptions & Publications 300 317 300
3219 Printing 10,000 14,303 10,000
3224 Recruitment Charges 0 0 0
3230 Audit Fees 39,000 45,000 38,000
3240 Supplies--Office 16,000 16,000 16,000 16.48%
Sub-total-Operating Expenses 161,933 171,003 188,619 10.30%
INSURANCE:
3511 Risk Management Pool 0 0 0
3512 Unemployment Insurance 720 720 1,120 55.56%
Sub-total-Insurance 720 720 1,120 55.56%
COMMITTEES & COMMISSIONS
3713 Buffalo Grove Days 60,000 38,100 40,000
3714 Fire and Police Commission 0 0 40,00~1 -33.33%1
Sub-total Committes & Commissions 60,000 38,100 4.99%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 1,000 1,000 1,000 D.OO%
Sub-total-Maintenance & Repairs-Other 1 ,ODD 1,DOO 1,DOD D.OO%
CAPITAL EQUIPMENT:
4313 Office Equipment 1,0DD 1,000 1,000
4317 Reserve-Computer Replacement 500 0 1,00~1 -33.33%1
Sub-total-Capital Equipment 1,5DO 1,00D 0.00%
ALL OTHER EXPENSES:
4913 Consultant Fees--Other 31,461 31,180 32,502
4935 All Other Expenses 1,500 1,5DO 1,50D 3.16%
Sub-total-All Other Expenses 32,961 32,680 34,0D2 4.05%
GRAND TOTAL-FINANCE & GENERAL SERVICES 931,295 898,340 9D2,6651
-3.07%1
0.48%
CORPORATE FUND
58
VILLAGE OF BUFFALO GROVE
DEPARTMENT BUDGET SUMMARY
FY 2010
HUMAN RESOURCES-411
BUDGET SUMMARY AND DESCRIPTION:
The Human Resources Division provides support to all Village departments. Primary functions of the Human Resources Division include
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; 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 Village's Board of Fire and Police Commissioners; appointed
member of the Fire Pension Board; and liaison between the Village and the Intergovernmental Risk Management Agency (IRMA).
To accomplish the above tasks, the following programs are required to be performed:
1. Employee Recruitment, Selection, Orientation, Training and Development
2. Policy Creation and Administration
3. Compensation and Benefits Administration
4. Occupational Safety and Risk Management
5. Employee and Labor Relations
6. Recordkeeping and Reporting
7. Regulatory Compliance
8. Administrative Services to Village Committees and Commissions
Staffing for FY 2010 will consist of the following positions:
1. Director of Human Resources
The budget for the fiscal period: $ 792,784
59
HUMAN RESOURCES-411
CAPITAL PURCHASES
ACCOUNT ITEM
4313 Office Equipment
Contingency
4317 Reserve for Computer
Replacement
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
1,000 3511 IRMA
3618 Special Counsel-
a Labor Counsel/
Special Representation
60
AMOUNT ACCOUNT
302,350
40,000
DEBT SERVICE
ITEM
NONE
AMOUNT
HUMAN RESOURCES-411
SERVICE FOCUS:
Core Service Objectives:
Human Resources:
Position Classification/Specification
Position Recruitment
External Reporting
VILLAGE OF BUFFALO GROVE
DEPARTMENT SERVICE FOCUS
F¥2010
Service Support:
61
Infrastructure:
Payroll & Insurance Support:
Self Insurance Plan Administration
Annual Wage & Benefit Reporting
Salary Administration
Employee Benefits Administration
Coonlination of Section 125 and RHS plans
Intergovernmental Risk Mgt Agency
Personnel Rules
Labor Negotiations
Collective Bargaining Agreement
General Administration:
Procedures & Policies
Systems
Mail Activities
Research
Reports & Documents
Agendas
Committees, Boards, Commissions:
Board of Fire & Police Commissioners
Police Pension Fund Board
Firefighter's Pension Fund Board
Village Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 115,321 115,792 115,352
3018 Longevity Pay 600 600 600 0.03%
Sub-total-Personal Services 115,921 116,392 115,952 -0.38%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 46,321 44,809 46,198
3112 Professional Training 5,695 1,095 5,695
3113 Dues & Memberships 765 765 895
3118 Tuition Reimbusement 47,910
31291CMA/RC Deferred Compensation
3137 Employee Recognition
Sub-total-Personal Benefits
OPERATING EXPENSES:
3211 Telephone 1,200 840 840
3213 Travel 450 766 715
3214 Per Diem Allowance 200 150 200
3218 Subscriptions & Publications 150 400 5,150
3224 Recruitment Charges 2,000 0 2,000
3225 COL Testing Consortium 2,500 1,380 2,000
3240 Office Supplies 0 517 150 70.08%
Sub-total-Operating Expenses 6,500 4,053 11,055 172.76%
INSURANCE:
3511 Risk Management Pool 300,400 301,350 302,350
3512 Unemployment Insurance 80 80 160 0.68%
Sub-total-Insurance 300,480 301,430 302,510 0.36%
LEGAL FEES:
3618 Special Counsel 50,000 15,329 40,000 -20.00%
Sub-total-Legal Fees 50,000 15,329 40,000 160.94%
COMMITTEES & COMMISSIONS:
3714 Fire and Police Commission 14,000 13,800 11,500 -17.86%
Sub-total Committes & Commissions 14,000 13,800 11,500 -16.67%
CAPITAL EQUIPMENT:
4313 Office Equipment 1,000 0 1,000
4317 Reserve-Computer Replacement 100 0 2001 9.09%1
Sub-total-Capital Equipment 1,100 0 1,200: 0.00%
ALL OTHER EXPENSES:
4928 IRMA Deductible -Worker's Compensation 75,000 140,000 140,000
4929 IRMA Deductible-Non Worker's Camp. 60,000 42,018 45,000
4935 All Other Expenses 1,000 0 1,000 36.76%
Sub-total-All Other Expenses 136,000 182,018 186,000 2.19%
GRAND TOTAL-HUMAN RESOURCES 755,234 736,984 792,7841
4.97%1
7.57%
CORPORATE FUND
62
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
FIRE SERVICES-421
BUDGET SUMMARY AND DESCRIPTION:
The Fire Department is established to provide an overall fire Service Delivery Plan for the benefit of the citizens and business owners in
the Village of Buffalo Grove covering a comprehensive system of fire prevention and suppression services. In addition, a comprehensive
Mobile Intensive Care System is provided to meet the emergency medical needs of all people within our service area and is an integral
part of overall operations. Mutual aid and automatic aid agreements have been established with surrounding communities in order to
provide efficiencies of service on a sub-regional basis. The Mission Statement and service profile of the Buffalo Grove Fire Department is
to:
Mission Statement: "Provide Professional Services with Pride, Integrity, Loyalty and Commitment~
The service profile consists of:
• Reducing and controlling fire losses in the Village through a comprehensive program of public education, fire suppression
and training
• Engaging in fire Prevention planning and code enforcement efforts to ensure the most cost effective system of community
fire protection, both now and in the foreseeable future for our customers
• Providing emergency medical service and training to the citizens of the community
• Providing First Responder capabilities through overall emergency preparedness and Homeland Security initiatives, which
will allow us to control and handle a variety of potentia I life and/or property threatening situations in our community, region
or State
• Providing specialized rescue services as it relates to Hazardous Materials, Dive Rescue and Technical Rescue
• Establishing and maintaining a relationship with other Village departments, local, regional state and federal agencies,
providing us with the ability to give or receive reciprocal support to accomplish an assigned mission
To accomplish the above tasks, the following programs are required to be performed:
1. Emergency Medical Service
2. Fire Suppression and Rescue Services
3. Maintenance-Physical Plant
4. Maintenance-Vehicles & Equipment
5. Training
6. Fire Prevention and Public Education
Staffing for FY 2010 will consist of the following positions:
1. Fire Chief
2. Deputy Fire Chief (2)
3. Battalion Chief (5)
4. Fire Lieutenant (9)
5. Firefighter/Paramedic (45)
6. Deputy Fire Marshall
7. Fire Inspector
8. Fire Inspector/Public Education Officer
9. Secretary
10. Clerk Ill
11. Fire Inspectors (2) Part-Time (Shared positions with Department of Building & Zoning)
The budget for the fiscal period: $ 7,804,886
63
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND OEB'fSERVJCE
FY 2010
FIRE SERVICES-421
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
4312 Office Furniture-3216 M.O.P.E. 6,645 NONE
Contingency 1,085 Copier/Fax Contract 3,920
4315 Reserve for Capital 156,084 EMS 9,500
Replacement Alarm/Flow Tests 3,880
4316 Operating Equipment-Software Support 6,708
Department Portable Radios 3,030
Computer Upgrades 1,421 4218 Ladder Truck 1,950
Hose Replacement 16,533 Safety Inspections
Light Water Pails 1,890 Ladder Work 3,500
Valves & Nozzles 3,215 Pumps and Valves 3,500
Airbag Replacement 1,643 Ground ladder 3,350
M.O.P.E. 3,074 Safety Inspections
EMS 22,410 Holmatro Tool Repair 1,900
Capnographs Miscellaneous 100
Res-Q-Pod-Cardiac 4914 Northwest Central 167,314
Ladder Extension 2,536 Dispatch
Tempest Fan 2,717 4932 NWCH Administration/ 13,981
Washer/Dryer Instruction Fee
Communications 10,412 4936 HAZMAT/Dive Team 4,050
Video Equipment 3,500 Medical Assessments
Miscellaneous Equipment 1,740 Duty Related Physical 15,458
4317 Reserve for Computer 6,100 Examinations
Replacement LCMRT 1,698
LCSRT 1,698
Miscellaneous 2,998
64
FIRE SERVICES-421
SERVICE FOCUS:
Core Service Objectives:
Fire Suppression:
Incident Deployment & Performance
MABAS/Mutual Aid
Fire Investigation
Pre-Planning
CAFT
Customer Service
Automatic Aid Agreements
Emergency Medical Services:
Incident Deployment & Perfonnance
CPR Training-Public
AED Training
First Aid Training
Customer Service
Bike Medics/Special Events
Automatic Aid Agreements
Specialized Rescue:
Hazardous Materials
Dive Team
TRS
Homeland Security Deployment
Public Education
Fire Prevention:
Plan Reviews
Fire Inspection
Arson Task Force
Customer Service
Code 3/Public Debriefing
Public Education:
School Safety Task Force
Public Education-Schools
Public Education-Business
Juvenile Fire Starters
Seniors Programs
Citizens with Disabilities
Public Education-Fire Trailer
No. Illinois Public Education Team
Branding:
Fire Prevention Week
Open House
Fire Academy
Chaplaincy
BG Days-Non-EMS
Remote Demonstrations
Citizen's Emergency Response Team
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Maintenance:
Equipment-Vehicles/All Other
MOPE
Quartermaster
Facilities
Inventory Control
Commonications:
NWCDS
Vehicle Radio Systems
Mobile GIS Map Pre-Plan
Northwest Community Hospital
MDT/CAD
Phones
Public Information Officer
Pagers
Annual Report
Records:
Records Management-CARS/NFIRS
Ambulance Billing
Court Report Management
Technology
GIS/Mapping
Customer Service Audit
Training:
In Service Training-Fire/Rescur/EMS
Physical Fitness
Safety
Specialized Training
Academic Training
Compliance:
IDPH/HIPAA
NWCD/EMS Coordinator
State Fire Marshall
NFPAINIOSHRDOUBOCA
Local Ordinances
Rules/ Regulations/SOP's
ISO
Accreditation
Human Resources Activities:
Background Investigation
Employee Performance Appraisal
Loss Prevention & Investigation
Staff Support
Research & Development
Infrastructure:
Committees, Commissions & Boards:
Fire & Police Commission
Budget:
Operating
Capital
Purchasing:
Prepare Bid Documents
Personnel Rules1Discipline1SOP's:
Labor/Management:
Labor Contract:
Background Investigation:
Homeland Security:
EMA:
Committees, Commissions & Boards:
Board of Fire & Police Commissioners
Firefrghter's Pension Fund Board
Village Board Relations:
Policy Development
Policy Execution
Critical Incident Support Debriefing Team
65
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries~Full Time 366,340 366,330 366,340
3012 Salaries-Overtime 296,012 148,006 215,548
3013 Salaries-Sworn 5,296,946 5,285,946 5,379,889
3016 Special Duty Pay 0 0 0
3018 longevity Pay 48,000 48,000 50,400 0.08%
Sub-total-Personal Services 6,007,298 5,848,282 6,012,177 2.80%
PERSONAL BENEFITS:
3111 Group Medical & Ufe Insurance 1,041,336 1,056,336 1,010,196
3112 Professional Training 39,220 18,786 32,855
3113 Dues & Memberships 3,307 3,307 3,307
3115 Clothing Allowance 31,497 31,497
3117 Safety Equipment
3129 lCMNRC Deferred Compensation
Sub-total-Personal Benefits
OPERATING EXPENSES:
3211 Telephone 26,242 25,875 26,242
3213 Travel 8,351 2,175 8,901
3214 Per Diem Allowance 3,610 1,050 3,710
3216 Maintenance Contracts 26,283 25,175 33,683
3217 Equipment Rental 7,110 4,209 7,110
3218 Subscriptions & Publications 5,365 4,450 5,465
3219 Printing 4,534 2,550 4,365
3240 Supplies-Office 12,081 8,562 12,051
3250 Supplies-All Other 29,423 22,231 28,423 5.65%
Sub-total-Operating Expenses 122,999 96,277 129,950 34.98%
INSURANCE:
3512 Unemployment Insurance 5,280 5,280 10,720 103.03%
Sub-total-Insurance 5,280 5,280 10,720 103.03%
COMMODITIES:
3824 Small Equipment Tools & Hardware 24,908 18,850 19,479 -21.80%
Sub-total-Commodities 24,908 18,850 19,479 3.34%
MAINTENANCE & REPAIRS-FACILITIES:
3916 Buildings & Facilities 4,813 4,710 4,813 0.00%
Sub-total-Maintenance & Repairs-4,813 4,710 4,813 2.19%
Facilities
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 34,540 32,210 34,440 -0.29°/o
Sub-total-Maintenance & Repairs-Other 34,540 32,210 34,440 6.92%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 0 0 0
4213 Automotive Parts 1,250 1,110 1,250
4217 Body Work 7,200 6,825 7,200
4218 Contractual Auto SeiVices
Sub-total-Maintenance & Repairs-Vehicles
CAPITAL EQUIPMENT:
4312 Office Furniture 1,085 425 1,085
4315 ReseiVe for Capital Replacement 172,476 0 156,084
4316 Operating Equipment-Departmental 78,823 44,521 71,091
4317 ReseiVe for Computer Replacement 6,100 6,100 6,100 -9.33%
Sub-total-Capital Equipment 258,484 51,046 234,360 359.12%
CORPORATE FUND
66
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
CAPITAL PROJECTS-FACILITIES:
4611 Building Improvements 1,575 1,260 1,475
4612 Public Grounds Improvements 0 0 1,47~1 -6.35%1
Sub-total-Capital Projects-Facilities 1,575 1,260 17.06%:
ALL OTHER EXPENSES:
4914 Northwest Central Dispatch 161,577 152,500 167,314
4932 NWCH Administration Fee 17,902 17,902 13,981
4933 CAFT Operations 5,000 5,000 0
4935 All Other Expenses 7,254 6,755 7,017
4936 Contractual Services 25,902 25,200 25,902 -1.57%
Sub-total-All Other Expenses 217,635 207,357 214,214 3.31%
GRAND TOTAL-FIRE SERVICES 7,858,295 7,430,636 7,804,8861
-0.68%1
5.04%
CORPORATE FUND
67
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
POLICE SERVICES-431
BUDGET SUMMARY AND DESCRIPTION:
The Police Department delivers a wide variety of local law enforcement services to the community. The 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.
To accomplish the above tasks, the following programs are required to be performed:
Field Operations Bureau:
1. Patrol Division
2. Field Operations Support Group
Staff Services Bureau:
1. Communications
2. Records Management
3. Office of the Chief of Police
Staffing for FY 2010 will consist of the following positions:
1. Chief of Police
2. Deputy Police Chief (2)
3. Police Commander (3)
4. Police Sergeant (11)
5. Patrol Officer (54)
6. Community Service Officer (3)
7. Secretary
8. Secretary (Part Time) (1)
-9. Clerk Ill (4)
10. Records Supervisor
11. Clerk II (Part Time) (2)
12. Crossing Guard (Part Time) (9)
13. Desk Officer II (4)
14. Desk Officer I (Part Time) (2)
15. Court Supervisor (Part Time) (1)
16 Police Social Worker (1)
17. Technical Services (Part Time) (2)
18. Evidence Custodian (Part Time)
19. Crime Prevention/Community Relations (Part Time)
The budget for the fiscal period: $9,734,752
68
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
POLICE SERVICES-431
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
Copier Leases 19,000 Dispatch
4315 Reserve for Capital 151,271 4915 Omni Youth Services 35,000
Replacement 4918 Animal Control-Boarding 4,500
4316 Operating Equipment-Rabies/Disposal/Equip 900
Department 4931 Illinois Criminal 9,500
Firearms Maintenance 10,650 Justice Information
Audio System/Eyewitness 850 Authority
4317 Reserve for Computer 0 4934 GALEA-Departmental 6,000
Replacement Reaccreditation
4335 Operating Equipment-4938 Northern Illinois 54,494
Patrol Crime Lab
Body Armor AC System 500 Lab Supplies 3100
Taser Supplies 4,200 BEAST Maintenance BOO
4949 NlPAS 3,700
Equipment Replacement 4,000
M.F.F. Membership 675
Equipment Replacement 275
Miscellaneous 360
4952 Ballistic Vest 8,250
Replacement
69
POLICE SERVICES-431
SERVICE FOCUS:
Core Service Objectives:
Patrol Division:
Traffic Safety
Unassigned Preventative Patrol
Community SeNice Officers
Animal Control
Crossing Guards
Motorcycle Unit
Bike Patrol
Canine Unit
Business Liaison Officer
Field Operation Support Group:
Youth Services
Investigations
Juvenile Processing
School Resource Officer
Criminal Investigation
Field Investigations
Arrests & Seizure
DARE
Crime Prevention:
Community Education
Senior Program
Volunteers
Citizen Police Academy
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY 2010
Service Support:
Regional Task Forces:
NIPASIESTIMFF
Lake County Major Crtme Task Force
Northern Illinois Police Crime Lab
Metropolitan Enforcement Group
Compliance:
Ill. Law Enforcement Training Board
ICJA
DCFS
GALEA
Records:
Records Management
LEADS
Arrest Processing:
Detention/Prisoner Care
Court System Process
Maintenance:
Fleet
Range/Armory
Radar
General Equipment
Building
Inventory Control
Support Service:
Evidence Custodian
Grants
Crime Analysis
Citizen Survey
Social Services:
Family Crisis Intervention Specialist
OMNI
Peer Jury
Training:
Specialized Training
Safety
In-Service Training
Academic Training
Physical Fitness
Communications:
NWCDS
Mabile Data Terminals
In-Car Radio Systems
Non-Emergency Desk
In-Car Video
Phones & Pagers
70
Infrastructure:
Budget:
Operating
Capilal
Purchasing:
Prepare Bid Documents
Human Resources:
Internal Affairs
BaCkground Investigations
Recruiting
EMA:
Homeland Security:
Public Information Officer:
Annual Report
Committees, Commissions & Boards:
Board of Fire & Police Commissioners
Police Pension Fund Board
Village Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 886,516 820,793 764,025
3012 Salaries-Overtime 382,000 220,000 347,000
3013 Salaries-Sworn 6,246,001 6,126,085 6,084,932
3014 Salaries-Part Time 436,728 428,316 456,704
3016 Special Duty Pay 0 0 0
3018 Longevity Pay 54,400 54,400 54,800 -3.72%
Sub-total-Personal Services 8,005,645 7,649,594 7,707,461 0.76%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 1,131,420 1,133,000 1,086,114
3112 Professional Training 37,000 27,000 36,945
3113 Dues & Memberships 2,175 2,175 2,175
3115 Clothing Allowance 34,275 34,275 34,275
3116 Uniform Maintenance 24,260 23,820 24,260
3119 Recruit Uniforms 4,300 0 4,300
3129 ICMA/RC Deferred Compensation 10,318 10,460 11,544 -3.55%
Sub-total-Personal Benefrts 1,243,748 1,230,730 1,199,613 -2.53%
OPERATING EXPENSES:
3211 Telephone 38,135 38,135 38,610
3213 Travel 3,490 3,490 3,490
3214 Per Diem Allowance 1,600 1,600 1,600
3218 Subscriptions & Publications 1,080 1,080 1,080
3224 Recruitment 1,800 BOO 1,800
3275 Physical Fitness Equipment 400 0 400
3332 Printing-Staff 11,950 7,950 11,950
3336 Safety Equipment-Patrol 3,600 3,000 3,600
3337 Safety Equipment-F .O.S.G. 500 64 500
3340 Equipment Rental-Communications 704 439 120
3343 Supplies-Patrol 3,000 3,000 3,000
3345 Supplies-F .O.S.G. 6,000 3,500 6,000
3346 Supplies-Communications 2,400 2,400 2,400
3347 Supplies-Records 13,100 8,100 13,100
3348 Supplies-O.C.O.P. 600 600 600
3349 Supplies-Training 8,550 8,550 8,550
3350 Supplies-C/P-C/R 4,900 2,400 4,900
3351 Supplies-Detention 1,300 1,300 1,300
3352 Operating Equip.-Patrol 1,450 538 1,450
3353 Operating Equip.-F.O.S.G. 0 30 0
3354 Operating Equip.-Communications 550 307 550
3355 Operating Equip.-Records 1,572 697 1,572
3356 Operating Equip.-O.C.O.P. 200 200 200
3357 Operating Equip.-Training 720 910 720
3358 Operating Equip.-Detention 150 150 150
3359 Operating Equip.-C/P-C/R 1,300 0 1,300 -0.10%
Sub-total-Operating Expenses 109,051 89,240 108,942 22.08%
INSURANCE:
3512 Unemployment Insurance 6,880 6,880 13,440 95.35%
Sub-total-Insurance 6,880 6,880 13,440 95.35%
LEGAL SERVICES:
3611 Retainer Fee 365 365 3651 0.00%1
Sub-total-Legal Services 365 365 365 0.00%
CORPORATE FUND
71
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
MAINTENANCE & REPAIRS-OTHER:
4112 Radios 3,440 3,440 3,440
4113 Mobile Data Terminals 3,894 3,952 3,894
4116 Patrol Equipment-Police 5,250 5,514 5,225
4117 F.O.S.G. Equipment-Police 700 150 700
4118 Staff Equipment-Police 5,600 5,300 5,600 -0.13%
Sub-total-Maintenance & Repairs-Other 18,884 18,356 18,859 2.74%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4313 Office Equipment 18,900 18,685 19,000
4315 Reserve for Capital Replacement 93,000 0 151,270
4316 Operating Equipment-Department 11,500 11,500 11,500
4317 Reserve for Computer Replacement 15,000 0 0
4329 Vehicle Safety Equipment 0 0 0
4335 Operating Equipment-Patrol 4,700 1,151 4,700
4337 Operating Equipment~Staff 550 314 550 30.19%
Sub-total-Capital Equipment 143,650 31,650 187,020 490.90%
ALL OTHER EXPENSES:
4911 Consulting Services 0 0 0
4914 Northwest Central Dispatch 349,345 349,345 357,308
4915 Omni Youth Services 65,000 35,000 35,000
4918 Animal Control 5,400 2,400 5,400
4919 Prisoner Care 1,300 1,300 1,300
4928 IRMA Deductible-Workers Camp. 0 0 0
4929 IRMA Deductible-All Other 0 0 0
4931 Illinois Criminal Justice 19,000 19,000 9,500
Information Authority
4934 Commission on Accreditation 6,000 4,673 6,000
4935 All Other Expenses 8,000 7,000 6,800
4938 Northern Illinois Crime Lab 59,832 57,695 58,394
4949 NIP AS 9,010 778 9,010
4952 Police Grant Charges 8,250 8,250 8,250
4954 Overweight Truck Enforcement 2,090 1,506 2,090 -6.41%
Sub-total-All Other Expenses 533,227 486,947 499,052 2.49%
GRAND TOTAL-POLJCE SERVICES 10,061,450 9,513,762 9,734,7521
-3.25%1
2.32%
CORPORATE FUND
72
VILLAGE OF BUFFALO GROVE
OEPARTMENTALBUDGETSUMMARY
FY 2010
BUILDING & ZONING-441
BUDGET SUMMARY AND DESCRIPTION:
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 on new and existing buildings are necessary in order to protect the public health, safety and general welfare
as regulated by code and statute.
During the Fiscal Year, two members of staff, yet to be determined, will be promoted to act as Deputy Building Commissioner~Operations
and Deputy Building Commissioner-Administration. Duties will be assigned as set forth in the respective position descriptions and as
directed by the Village's Deputy Village Manager, and affirmed by the Village Manager.
To accomplish the above tasks, the following programs are required to be performed:
1. lnspectional Services
2. Department Administration
3. Building & Zoning Analysis
4. Administrative Services to Village Commissions, Committees and Boards
5. Mosquito Control
Staffing for FY 2010 will consist of the following positions:
1. Deputy Building Commissioner (2)
2. Plan Reviewer
3. Plumbing Inspector
4. Electricallnspector
5. Building Inspector
6. Health InSpector
7. Secretary
8. Clerk II (Part Time) (2)
9. Property Maintenance Inspector
The budget for the fiscal period: $ 971,430
73
BUILDING & ZONING~441
CAPITAL PURCHASES
ACCOUNT ITEM
4312 Office Furniture
File Cabinets (2)
4313 Office Equipment
Miscellaneous
4315 Reserve for Capital
Replacement
4317 Reserve for Computer
Replacement
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS DEBT SERVICE
AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
1,000 3216 Mosquito Abatement 48,399 NONE
Program
0 4913 Elevator Inspection 16,285
4921 Extermination 500
4,833 Services
0
74
BUILDING & ZONING-441
SERVICE FOCUS:
Core Service Objectives:
Residential Construction Inspection:
New/RemodelingiAiteration:
Plumbing/Electrical
Structural/Mechanical
Commercial Construction Inspection:
New/Remodeling/Alteration:
Plumbing/Electrical
Structural/Mechanical
Plan Review:
Food Service Inspections:
High Risk Facilities
Schools
Low Risk Facilities
Mobile VendorsNending Machines
Temporary Events
Swimming Pool Inspections:
Chemical Testing
Physical Inspection
Day Care/Nursing Home Inspection:
Foodservice
Physical Inspection
Citizen Inquiry/Complaints:
Housing Court
Mosquito Abatement:
Larvacide
Monitoring/Survey
Public lnfonnation
Adullicide
Nuisance Abatement
Reporting
Property Maintenance Inspections:
Dwelling Units/Commercial Buildings
Accessory Structures
Land
Sign Review & Inspections:
Illegal Sign Removal
Garage Sales
Personal Care Facilities:
Massage
Nail Salons
Beauty/Barber Shops
Tanning
Specialty Testing:
Elevators
Carbon Monoxide
Radon
Microwave
Mold
Animal Control:
Inspection/Monitoring/Survey
Public Information
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
F¥2010
Service Support:
Building & Zoning Analysis:
Code Review:
Interpretation
Recommendation
Training:
Specialized Training
In-Service Training
Safety
Academic Training
Permit Processing:
Permit Issuance/Fee Collection
Records Management:
Communications:
Phones & Pagers
Pamphlets
Annual Report
Maintenance:
Specialized Equipment
Liaison Activities:
Federal
State
County
Other Municipal Agencies
75
Infrastructure:
Budget:
Purchasing:
Human Resources:
Salary Administration
Position Classification
Personnel Rules
Administrative Services:
Village Board
Electrical Commission
Plan Commission
Blood Donor Commission
Board of Health
Zoning Board of Appeals
Appearance Review Team (ART)
VIllage Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 675,956 632,502 697,343
3012 Salaries-Overtime 6,960 2,400 3,669
3014 Salaries-Part Time 38,629 43,405 44,608
3018 longevity Pay 6,000 6,000 6,200 3.34%
Sub-total-Personal Services 727,545 684,307 751,820 9.87%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 112,525 115,676 115,821
3112 Professional Training 5,351 3,839 4,808
3113 Dues & Memberships 1,400 1,312 1.422
3115 Clothing Allowance 1,345 0 1,345
3117 Safety Equipment 100 50 100
3129 lCMA/RC Deferred Compensation 4,619 4,619 4,855 2.40%
Sub-total-Personal Benefits 125,340 125,496 128,351 2.27%
OPERATING EXPENSES:
3211 Telephone 7,500 7,219 7,500
3213 Travel 1,970 650 850
3214 Per Diem Allowance 850 400 600
3215 Reception & Community Affairs 750 725 750
3216 Maintenance Contracts 48,857 48,399 48,399
3217 Equipment Rental 100 0 100
3218 Subscriptions & Publications 1,081 789 831
3219 Printing 1,400 850 1,100
3240 Supplies-Office 2,800 2,600 1,865 -5.07%
SuMotai-Operating Expenses 65,308 61,632 61,995 0.59%
INSURANCE:
3512 Unemployment Insurance 720 720 1,440 100.00%
Sub-total-Insurance 720 720 1,440 100.00%
COMMODITIES:
3824 Small Equipment Tools & Hardware
Sub-total-Commodities
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 2,979 2,450 2,856
4112 Radios 500 0 5001 -3.54%1
Sub-total-Maintenance & Repairs-Other 3,479 2,450 3,356: 36.98%:
CAPITAL EQUIPMENT:
4312 Office Furniture 900 450 1,000
4313 Office Equipment 200 0 0
4315 Reserve for Capital Replacement 59 0 4,833
4317 Reserve for Computer Replacement 0 0 5,83~1 403.28%1
Sub-total-Capital Equipment 1,159 450 1196.22%
ALL OTHER EXPENSES:
4913 Consultant Fees-other 18,693 18,693 16,285
4921 Exterminating Services 500 400 500
4928 IRMA Deductible-Workers Comp 0 0 0
4935 All other Expenses 1,650 1,000 1,250 -13.47%
Sub-total-All Other Expenses 20,843 20,093 18,035 -10.24%
GRAND TOTAL-BUILDING & ZONING 944,994 895,498 971,4301
2.80%1
8.48%:
CORPORATE FUND
76
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
PUBLIC WORKS MANAGEMENT AND ADMINISTRATION-462
BUDGET SUMMARY AND DESCRIPTION:
This program is needed to develop and oversee effective service delivery programs and policies for all Department of Public Works
operations in the Village. The scope of duties includes the administration of the Village Personnel Policies and certain major projects and
to provide clerical and secretarial services to the Department so as to maintain high departmental efficiency and effectiveness. Strategic
and long range planning of departmental service programs, capital improvement planning and programming and certain special projects
are also provided through this program. Other duties generally will include issues of planning, development and administration of
departmental budgets, policy and service programs.
Lastly, the program provides project management services for all of the Village's architectural improvements and other capital
improvement projects and GIS coordination services for all Village activities.
Staffing for FY 2010 will consist of the following positions:
1. Director of Public Works
2. Secretary
3 Clerk II
4. Clerk II (Part Time)
The budget for the fiscal period: $ 400,085
77
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
PUBLIC WORKS MANAGEMENT AND ADMINISTRATION-462
CAPITAL PURCHASES
ACCOUNT ITEM
4312 Office Furniture
File Cabinet
Book Shelf
4313 Office Equipment
GIS Software Support
Photocopier
Microfilming
Miscellaneous
4317 Reserve for Computer
Replacement
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
700
600
1,371
4,200
6,629
300
0
NONE
78
AMOUNT ACCOUNT
DEBT SERVICE
ITEM
NONE
AMOUNT
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
PUBLIC WORKS MANAGEMENT AND ADMINISTRATION-462
SERVICE FOCUS:
Core Service Objectives:
Social Agenda:
Buffalo Grove Days
Art Festival
Public Hearing Signs
Real Estate Signs
Holiday Lighting
Blood Donor Signs
Street Banners
Rotary Village Green
Arbor Day/Tree City
Service Support:
Compliance:
USEPN!EPA
I DOT
Flood Insurance Program
Lake County SMC
Lake County Highway Department
Cook County Highway Department
Fire FlowsiiSO
Accrednatlon
79
Infrastructure:
Budget:
Operating
Capital
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Prepare Bid Documents
Communications:
Internal/External
Committees
Meetings
Department Administration:
SupeNision
Training
Procedures
Systems
Mapping/GIS:
Ordinance Enforcement:
Utility Records
Backflow Inventory
Records Administration:
Homeland Security:
Village Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries~Full Time 251,803 251,344 252,530
3012 Salaries-Overtime 4aa 4aa 4aa
3014 Salaries-Part Time 39,614 36,133 39,614
3018 Longevity Pay 3,400 2,800 3,000 0.11%
Sub-total-Personal Services 295,217 290,677 295,544 1.67%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 61,310 58,680 56,091
3112 Professional Training 3,350 3,350 3,350
3113 Dues & Memberships 4,369 4,369 4,400
3114 Uniform Rental a a a
3115 Clothing Allowance 25a 25a 25a
3117 Safety Equipment 4aa 4aa 4aa
3129 ICMAJRC Deferred Compensation 6,850 6,876 6,850 -6.78%
Sub-total-Personal Benefits 76,529 73,925 71,341 -3.50%
OPERATING EXPENSES:
3211 Telephone 2,800 2,800 2,800
3213 Travel 3aa 3aa 3aa
3216 Maintenance Contracts a a a
3217 Equipment Rental a a a
3218 Subscriptions & Publications 1,800 1,800 1,800
3240 Supplies-Office 5,600 5,600 5,600
3250 Supplies-A!! Other a a 10,50~1 0.00%1
Sub-total-Operating Expenses 10,500 10,500 0.00%
INSURANCE:
3512 Unemployment Insurance
Sub-total-Insurance
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 4,000 4,000 7,940 98.50%
Sub-total-Maintenance & Repairs-Other 4,000 4,000 7,940 98.50%
CAPITAL EQUIPMENT:
4312 Office Furniture 1,300 1,300 1,300
4313 Office Equipment 12,500 12,500 12,500
4315 Reseroe for Capital Replacement a a a
4317 Reseroe for Computer Replacement 2,115 a 13,80~1 -13.29%1
Sub-total-Capital Equipment 15,915 13,800 0.00%
ALL OTHER EXPENSES:
4935 All Other Expenses 35a a ~I -100.00%1
Sub-total-All Other Expenses 35a a 0.00%
GRAND TOTAL-PUBLIC WORKS MANAGEMENT 402,991 393,382 400,0851
-0.72%1
1.70%
ADMINISTRATION
CORPORATE FUND
80
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
ENGINEERING SERVICES-445
BUDGET SUMMARY AND DESCRIPTION:
This program consists of subdivision and development control, capital improvement engineering, staff and general engineering seJVices,
and the necessary management of the Division. This program is needed to insure that safe, efficient and economical land development
and utility service is provided in all new developments of the Village. It includes the engineering of new capital improvement construction
and reconstruction projects and major contractual maintenance projects such as the sidewalk maintenance project, municipal facilities
improvements, and coordination of consulting and construction on certain major capital improvements projects. This program also
includes the provision of information in order to facilitate the design and construction of private or other agency projects to protect the
Village utilities from damage, Flood Insurance Program activities, utility map updating, drainage problem investigation and the
administration of the Division.
To accomplish the above tasks, the following programs are required to be performed:
1. Subdivision and Development
2. Capital Improvement Engineering
3. Staff and General Services
4. Administration
Staffing for FY 2010 will consist of the following positions:
1. Village Engineer
2. Civil Engineer II (2)
3. Engineering Technician
4. Secretary
5. Engineering Aide (Part Time)
6. Civil Engineer II (Part Time)
7 Engineering Technician (Part Time)
The budget for the fiscal period: $ 629,344
81
ENGINEERING SERVICES-445
CAPITAL PURCHASES
ACCOUNT ITEM
4315 Reserve for Capital
Replacement
4316 Operating Equipment
Flow Meter
4317 Reserve for Computer
Replacement
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
11,450
4,500
0
4913 Consultant Fees
Special Pavement
Testing
Misc. Testing
82
AMOUNT ACCOUNT
7,375
900
DEBT SERVICE
ITEM
NONE
AMOUNT
ENGINEERING SERVICES-445
SERVICE FOCUS:
Core Service Objectives:
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY 2010
Service Support:
Compliance:
USEPAIIEPA
lOOT
Flood Insurance Program
Lake County SMC
Lake County Highway Department
Cook County Highway Department
Accreditation
83
Infrastructure:
Budget
Operating
Capital
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Prepare Bid Documents
Engineering Services:
Subdivision Inspection
Engineering Design
Plan Review
Traffic Studies
CommunicatiQn:
Internal/External
Committees
Meetings
Department Administration:
Supervision
Training
Procedures
Systems
Mapping/GiS:
Ordinance Enforcement:
Records Administration:
Homeland Security:
Village Board Relations:
Policy Development
Policy Execution
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 441,746 439,121 448,542
3012 Salaries-Overtime 600 600 600
3014 Salaries-Part Time 83,694 63,000 64,754
3018 Longevity Pay 2,800 3,200 3,200 -2.22%
Sub-total-Personal Services 528,840 505,921 517,096 2.21%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 53,032 53,811 53,532
3112 Professional Training 7,850 3,000 6,750
3113 Dues & Memberships 625 600 825
3115 Clothing Allowance 400 200 400
3117 Employee Safety Equipment 650 300 650
3129 ICMAJRC Deferred Compensation 6,107 5,850 6,016 -1.00%
Sub-total-Personal Benefits 68,864 63,761 68,173 6.92%
OPERATING EXPENSES:
3211 Telephone 1,500 1,200 1,500
3213 Travel 75 75 75
3214 Per Diem Allowance 250 200 250
3218 Subscriptions & Publications 800 600 800
3219 Printing 3,800 3,800 3,800
3221 Computer Services 1,000 0 1,000
3240 Supplies-Office
3250 Supplies-A!! Other
Sub-total-Operating Expenses
INSURANCE:
3512 Unemployment Insurance 400 400 8001 100.00%1
Sub-total-Insurance 400 400 800 100.00%:
COMMODITIES:
3824 Small Equip. Tools & Hardware 750 750 7501 0.00%1
Sub-total-Commodities 750 750 750 0.00%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 5,275 5,275 5,275
4112 Radios 300 300 3001 0.00%1
Sub-total-Maintenance & Repairs-Other 5,575 5,575 5,575 0.00%
CAPITAL EQUIPMENT:
4312 Office Furniture 0 0 0
4315 Reserve for Capital Replacement 4,892 0 11,450
4316 Operating Equipment 4,500 4,500 4,500
4317 Reserve for Computer Replacement 250 0 0 65.42%
9,642 4,500 15,950 254.44%
ALL OTHER EXPENSES:
4913 Consultant Fees-Other 8,275 2,000 8,275
4935 All Other Expenses 650 700 300 -6.03%
Sub-total-All Other Expenses 9,125 2,700 8,575 217.59%
GRAND TOTAL-ENGINEERING SERVICES 635,621 594,232 629,3441
-0.99%1
5.91%
CORPORATE FUND
84
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
BUILDING SERVICES/STREET LIGHTING-451
BUDGET SUMMARY AND DESCRIPTION:
The Building Services/Street Lighting Operations Division is established to provide a clean, healthy, safe and efficient working
environment 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. This Section also provides for contract maintenance and
operation of the street lighting system in order to move pedestrian traffic along major streets and throughout the community at
intersections and crosswalks after dark. Street lighting also aids in keeping vandalism in neighborhoods to a minimum after dark and
accommodates vehicular traffic and aids in law enforcement after dark.
To accomplish the above tasks, the following programs are required to be pertormed:
1. Building and Equipment Operation and Maintenance
2. Custodial Services
3. Street Lighting Operation and Maintenance
Staffing for FY 2010 will consist of the following positions:
1. Building Maintenance Supervisor
2. Building Maintenance Worker II (CL)
3. Building Maintenance Worker II (2)
4. Secretary (Partial)
The budget for the fiscal period: $ 951 ,668
85
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
BUILDING SERVICES/STREET LIGHTING·451
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
3916 Buildings & Facilities 3216 Contract Custodial 83,600 NONE
Mise HVAC Repairs/ 5,500 Services
Overhead Doors Flat Roof Inspections 13,000
Painting Facilities 500 Elevator Maintenance 8,000
Fire Extinguisher 1,800 Surveillance & 4,000
Testing Security System
Repair Holiday Light 1,050 Maintenance
Outlets Overhead Door 9,000
Roof Repairs· FD,PD 12,000 Maintenance
VH & PSC Fire Alarm & Sprinkler 9,500
Window & Counter 8,300 Maintenance
Replacement #27 ,#26 3913 Streetlights--Contract 205,800
Hanging Heater Repl. 5,000 Maintenance
PW
All Other Maintenance 4,000
4315 Reserve for Capital 32,246
Replacement
4316 Operating Equipment·
Department
Miscellaneous Tools 500
4317 Reserve for Computer 0
Replacement
86
BUILDING SERVICES/STREET LIGHTING451
SERVICE FOCUS:
Core Service Objectives:
Street Lighting:
High Pressure Sodium Maintenance
Energy
Light Rental
Gas Lamps
Cable Maintenance
Pole Maintenance
Pole Replacement
Breakaway Replacement
Bulb Recycling
Metra Facility:
Metra Station Maintenance
Metra Housekeeping
Pace Housekeeping
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Building Custodial:
Housekeeping
Carpets & Floors
Window Washing
Public Building Maintenance:
Transit Shelter Maintenance
C.A.F .T. Site Maintenance
Plumbing/Electrical/Mechanical
H.V.A.C. Repair/P.M.'s
Fire Systems
Snow Removal
Parking Lot Snow Removal
Campus Snow Removal
Remote Site Snow Removal
Pace Snow Removal
Refrigeration/Recovery/Recycling
Outside Shelter Maintenance
Shop Maintenance
Painting/Graffiti Removal
Utility Locates
Carpentry
Hauling/Moving
Interior Signage
Facilities Energy:
Campus Generators
Campus Lighting
Metra/Pace Electricity
Compliance:
USEPNIEPA
I DOT
Lake County Highway Department
Cook County Highway Department
Accreditation
Emergency Services Support:
ESDA Alarm Maintenance
87
Infrastructure:
Budget:
Operating
Capital
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Service Inquiries:
Workorders
Records Administration:
Homeland Security:
Communication:
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 298,951 298,742 298,254
3012 Salaries-Overtime 7,320 5,400 6,970
3014 Salaries-Part Time 0 0 0
3018 longevity Pay 2,786 2,730 2,730 -0.36%
Sub-total-Personal Services 309,057 306,872 307,954 0.35%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 70,178 70,178 70,146
3112 Professional Training 3,400 500 400
3113 Dues & Memberships 315 310 315
3114 Uniform Rental 5,825 5,234 6,020
3115 Clothing Allowance 872 872 872
3117 Safety Equipment 1,300 1,156 1,300
31291CMAJRC Deferred Compensation 0 0 79,05~1 -3.46%1
Sub-total-Personal Benefits 81,890 78,250 1.03%
OPERATING EXPENSES:
3211 Telephone 3,000 2,500 3,000
3216 Maintenance Contracts 127,955 109,886 127,100
3217 Equipment Rental 475 258 475
3218 Subscriptions & Publications 225 210 225
3240 Supplies-Office 525 460 525
3250 Supplies-All Other 29,400 29,400 30,870 0.38%
Sub-total-Operating Expenses 161,580 142,712 162,195 13.65%
INSURANCE:
3512 Unemployment Insurance 320 320 640 100.00%
Sub-total-Insurance 320 320 640 100.00%
COMMODITIES:
3812 Gas-Facilities 20,100 5,000 16,000
3824 Small Equipment Tools & Hardware 295 127 295
3825 Electric-Street Lights 98,000 92,156 100,000
3826 Gas-Street Lights 11,500 5,786 8,000 -4.31%
Sub-total-Commodities 129,895 103,069 124,295 20.59%
MAINTENANCE & REPAIRS-FACILITIES
3913 Streetlights 199,800 196,763 205,800
3916 Buildings & Facilities 47,465 26,991 38,150 -1.34%
Sub-total-Maintenance & Repairs-247,265 223,754 243,950 9.03%
Facilities
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 760 350 760
4112 Radios 75 75 8~!1 0.00%1
Sub-total-Maintenance & Repairs-Other 835 425 96.47%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 Reserve for Capital Replacement 62,072 0 32,246
4316 Operating Equipment-Department 1,350 1,200 500
4317 Reserve for Computer Replacement 325 0 0 -48.63%
Sub-total-Capita! Equipment 63,747 1,200 32,746 2628.83%
CORPORATE FUND
88
ACCOUNT
DESCRIPTION
ALL OTHER EXPENSES:
4935 All Other Expenses
Sub-total-All Other Expenses
GRAND TOTAL-BUILDING SERVICES/
STREET LIGHTING
CORPORATE FUND
FY
2009
BUDGET
400
400
994,989
FY
2009
EST. ACTUAL
0
0
856,602
89
FY
2010 FY 2010 v. FY 2009
BUDGET FY 2010 v. FY 2009 {EA}
~I -100.00%1
0.00%
951,6681
-4.35%1
11.10%
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
STREET OPERATIONS AND MAINTENANCE-461
BUDGET SUMMARY AND DESCRIPTION:
The Street Operations and Maintenance Section is established to provide for the maintenance of 111.85 center line miles of streets and
approximately 223.7 miles of curb and gutter so as to insure that they are smooth, clean, safe and structurally sound for vehicular traffic in
a variety of weather conditions. Whenever.street conditions are unsafe, it is necessary to take measures that will insure continuously safe
traffic flows through the community. This Section also provides for safe and efficient vehicular traffic movement through the use of traffic
control devices and pavement markings to inform operators of motor vehicles and pedestrians of conditions and regulations so as to
minimize traffic accidents while accommodating smooth and reasonably rapid traffic movements. In addition to traffic related matters, the
budget for this Section provides for the maintenance of pavement surfaces and safety standards on all Village sidewalks and bikeways so
as to keep personal injuries of pedestrians to a minimum as well as providing for the construction of various sections of sidewalk or
bikeway primarily to fill in gaps or to provide for proper width of surface.
To accomplish the above tasks, the following programs are required to be performed:
1. Street and Curb Maintenance
2. Snow and lee Control
3. Traffic Signal, Sign age and Stripping
4. VillageRwide Sidewalk and Bikeway Construction and Maintenance
The following project, as identified in the Capital Improvement Plan, is proposed for FY 2010
STS(M)/10 Annual Sidewalk/Bike Path Maintenance
Staffing for FY 2010 will consist of the following positions:
1. Deputy Director of Public Works (Partial)
2. Operations Manager-Streets/Drainage/Sanitary Sewer (Partial)
3. Maintenance Worker II (CL) (2)
4. Maintenance Worker II (3)
5. Maintenance Worker I
6. Secretary (Partial)
7. Laborer (Part Time Seasonal)
The budget for the fiscal period: $1,531,582
90
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
STREET OPERATIONS AND MAINTENANCE-461
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
4315 ReseJVe for Capital 83,514 3216 Street Lighting 85,970 NONE
Replacement Maintenance
4316 Operating Equipment-Photo Copier 4,566
D~partment Sign Machine Maint. 500
Barricades 1,000 3821 Road Salt 400,000
4317 ReseJVe for Computer 0 State Bid
Replacement Calcium Chloride 30,000
State Bid
Sidewalk Salt 4,950
3911 Sidewalks/Curbs/ 150,000
Bikepath
3912 Streets & Highways 87,000
Crack Sealing & Road
Material
Aggregate Mix/Patch 11,000
91
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
STREET OPERATIONS AND MAINTENANCE-461
SERVICE FOCUS:
Core Service Objectives:
Snow Removal:
Road Salt/Calcium Chloride
Snow Plowing
Snow Fence
Snow Loading
Mailbox Repair & Replacement
Sidewalk Snow Removal
Streets, Walks, Bikepath:
Annual Street Maintenance
Bikepath Maintenance
Joint & Crack Seal
Pot Hole Patch
Surface Patch
Base Repairs
Sub-Base Repairs
Shoulder Repairs
Guard Rail Maintenance
Sidewalk Replacement
Bikepath Maintenance
Route 83 Bike Overpass
Bridge & Overpass Maintenance
Drainage System:
Curt> & Gutter Replacement
Street Cleaning
Flood Control
Ditch Maintenance
Refuse Collection & Recycling:
Debris Cleanup
Clean Up Days
Residential Mulch Pile
Service Support:
Emergency Services Support:
Fire
Police
Working Yards:
Yard Operations
Compliance:
USEPAIIEPA
I DOT
Lake County Highway Department
Cook County Highway Department
Accreditation
92
Infrastructure:
Budget:
Operating
Capital
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Prepare Bid Documents
Service Inquiries:
Workorders
Communication:
Internal/External
Mapplng/GIS:
Records Administration:
Homeland Security:
Ordinance Enforcement:
FY FY FY
ACCOUNT 2009 2009 2010 FY201Dv.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 517,206 504,264 453,380
3012 Salaries-Overtime 65,720 134,030 69,473
3014 Salaries-Part Time
3018 Longevily Pay
Sub-total-Personal Services
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 118,703 118,265 87,131
3112 Professional Training 1,200 1,031 1,600
3113 Dues & Memberships 220 220 160
3114 Uniform Rental 3,060 2,211 2,649
3115 Clothing Allowance 1,561 1,127 1,352
3117 Safety Equipment 850 580 850
3129ICMAIRC Deferred Compensation 409 901 614 -25.12%
Sub-total-Personal Benefits 126,003 124,335 94,356 -24.11%
OPERATING EXPENSES:
3211 Telephone 4,463 4,400 4,463
3216 Maintenance Contracts 91,036 91,036 91,036
3217 Equipment Rental 782 250 782
3218 Subscriptions & Publications 75 75
3240 Supplies-Office
3250 Supplies-All Other
Sub-total-Operating Expenses
INSURANCE:
3512 Unemployment Insurance
Sub-total-Pensions
COMMODITIES:
3821 Snow & Ice Control Mix 560,000 507,239 434,950
3822 Traffic & Street Signs 30,000 27,000 30,000
3824 Small Equip. Tools & Hardware 500 4,517 500 -21.18%
Sub-total-Commodities 590,500 538,756 465,450 -13.61%
MAINTENANCE & REPAIRS-FACILITIES:
3911 Sidewalks, Curbs & Bikeways 150,000 144,950 150,000
3912 Streets & Highways 98,000 98,000 98,000 0.00%
Sub-total-Main!. & Repairs-Facilities 248,000 242,950 248,000 2.08%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 9,000 7,413 9,000
4112 Radios
Sub-total-Maintenance & Repairs-Other
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 Reserve-Capital Replacement 60,418 0 82,515
4316 Operating Equipment-Department 1,000 0 1,000
4317 Reserve-Computer Replacement 150 0 83,51~1 35.65%1
Sub-total-Capital Equipment 61,568 0 0.00%
ALL OTHER EXPENSES:
4935 All Other Expenses 475 75 ;~I -84.21%1
Sub-total-All Other Expenses 475 75 0.00%
-11.68%
GRAND TOTAL-STREET OPERATIONS AND 1,734,185 1,654,563 1,531,582 -7.43%
MAINTENANCE
CORPORATE FUND
93
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
FORESTRY/PARKWAY/LANDSCAPE MAINTENANCE-463
BUDGET SUMMARY AND DESCRIPTION:
The Forestry and Grounds Section is established to provide for the maintenance and care of parkway trees by spraying to arrest or prevent
disease, trimming to shape and improve aesthetics, tree removal in the event of storm damage, disease or insect infestation (such as
confirmation of Emerald Ash Borer) and tree replacement for those trees that have been removed. Recommendations concerning general
climatic and environmental suitability of all private and public plantings, which are submitted to and approved by the Village Forester, are
also provided.
Various activities are performed on Village parkways due to Village utility repairs or damage related to salt, snowplows, and other vehicles.
Medians are maintained for aesthetic purposes. The Buffalo Grove Nature Preserve, detention areas and corridor right-of-way are
maintained for aesthetic appearance, weed control purposes and for flood control purposes. Aquatic weed control is provided for the
Ridgewood pond, Westchester ponds, and the Pace/Metra pond as well as other Village open spaces to control aquatic grass growth.
Landscape maintenance of Village owned properties and right-of-way is provided by the Section.
To accomplish the above tasks, the following programs are required to be pertormed:
1. Forestry
2. Parkway and Village-Owned Property Landscape Maintenance
Staffing for FY 2010 will consist of the following positions:
1. Deputy Director of Public Works (Partial)
2. Forestry and Grounds Supervisor
3. Maintenance Worker II (CL) (3)
4. Maintenance Worker II (2)
5. Maintenance Worker I (4)
6. Secretary (Partial)
7. Laborers (Part Time Seasonal) (6)
The budget for the fiscal period: $1,077,209
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
FORESTRY/PARKWAY/LANDSCAPE MAINTENANCE-463
SERVICE FOCUS:
Core Service Objectives:
Public Grounds:
Mowing
Parkway Restoration
Tree Maintenance
Tree Spraying
Tree Trimming
Tree Removal
Stump Removal
Tree Replacement
Storm Damage
Emergency Tree Trimming
Weed Control
Fertilize & Herbicide
Landscape Maintenance
Prairie Bum
Village Green Electric
Aquatic Weed Control
Service Support:
Working Yards:
Yard Operations
Tree Nursery
Compliance:
USEPAIIEPA
I DOT
Lake County Highway Department
Cook County Highway Department
Accreditation
95
Infrastructure:
Budget:
Operating
Capilal
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Prepare Bid Documents
Service Inquiries:
Workorders
Communication:
Mapping/GIS:
Records Administration:
Homeland Security:
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
FORESTRY/PARKWAY/LANDSCAPE MAINTENANCE-463
CAPITAL PURCHASES
ACCOUNT ITEM AMOUNT ACCOUNT
4315 Reserve for Capital 53,149 3216
Replacement
4316 Operating Equipment-
Department 3918
Holiday Lighting 3,000
Replacement
4317 Reserve for Computer 0
Replacement
MAJOR CONTRACTS
CONTRACTOR
Parkway Stump
Removal/Pkwy
Restoration
Parkway Trees
St. Aubin
Itasca Greenhouse
Rolling Hills
Miscellaneous
96
DEBT SERVICE
AMOUNT ACCOUNT ITEM
10,750 NONE
30,000
716
225
4,059
AMOUNT
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 712,702 725,612 714,269
3012 Salaries-Overtime 7,867 4,877 7,916
3014 Salaries-Part Time 50,733 0 50,733
3018 Longevity Pay 5,556 5,556 6,100 0.28%
Sub-total-Personal Services 776,858 736,045 779,018 5.84%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 155,083 154,970 163,222
3112 Professional Training 3,900 1,830 3,900
3113 Dues & Memberships 1,275 1,275 1,455
3114 Uniform Rental 4,531 2,787 4,531
3115 Clothing Allowance 2,539 1,100 2,539
3117 Safety Equipment 1,250 1,180 1,250
3129 ICMAIRC Deferred Compensation 409 800 614 5.04%
Sub-total-Personal Benefits 168,987 163,942 177,511 8.28%
OPERATING EXPENSES:
3211 Telephone 3,786 3,000 3,786
3213 Travel 0 0 0
3216 Maintenance Contracts 10,750 6,202 10,750
3217 Equipment Rental 835 467 835
3218 Subscriptions & Publications 100 50 100
3240 Supplies-Office 525 435 525
3250 Supplies-All Other
Sub-total-Operating Expenses
INSURANCE:
3512 Unemployment Insurance 960 960 1,760 83.33%
Sub-total-Insurance 960 960 1760 83.33%
COMMODITIES:
3823 Chemicals and Fertilizers 5,000 0 5,000
3824 Small Equipment Tools & Hardware 600 279 600 0.00%
Sub-total-Commodities 5,600 279 5,600 1907.17%
MAINTENANCE & REPAIRS-FACILITIES:
3918 Parkway Trees 35,000 0 35,000 0.00%
Sub-total-Maintenance & Repairs-Facilities 35,000 0 35,000 0.00%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 600 600 600
4112 Radios 500 500 500 0.00%
Sub-total-Maintenance & Repairs-Other 1,100 1,100 1,100 0.00%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 ReseiVe for Capital Replacement 59,115 0 53,149
4316 Operating Equipment-Department 3,000 2,000 3,000
4317 ReseiVe for Computer Replacement 1,000 0 0 -11.04%
Sub-total-Capital Equipment 63,115 2,000 56,149 2707.45%
ALL OTHER EXPENSES:
4928 IRMA Deductible-Work Camp 0 0 0
4935 All Other Expenses 675 75 ;~I -88.89%1
Sub-total-All Other Expenses 675 75 0.00%
GRAND TOTAL-FORESTRY/PARKWAY/ 1,073,291 919,255 1,077,2091
0.37%1
17.18%:
LANDSCAPE MAINTENANCE
CORPORATE FUND
97
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
CENTRAL GARAGE-465
BUDGET SUMMARY AND DESCRIPTION:
This program provides preventative maintenance, repair and replacement of the Village vehicle and equipment fleet consisting of forty-
three cars, sixty trucks, one hundred pieces of stationary and portable equipment (exclusive of equipment at both the Buffalo Grove Golf
Club and Arboretum Golf Course) and eight pieces of heavy equipment. Maintenance services for the Village are provided in order to
sustain a cost effective service life for each vehicle and piece of equipment. This type of in-house service allows for immediate attention
to any vehicle or equipment mechanical failure that could critically hamper the ability of the unit to operate effectively to deliver service to
Village residents.
In addition to the operational aspects of operating the garage, purchases will be coordinated through this program for the replacement of
vehicles and equipment as identified annually through the Rese!Ve for Capital Replacement.
Staffing for FY 2010 will consist of the following positions:
1. Deputy Director of Public Works (Partial)
2. Fleet Manager
3. Automotive Mechanic Ill
4. Automotive Mechanic II (3)
5. Automotive Shop Assistant (Part Time)
6 Secretary (Partial)
The budget for the fiscal period: $1,279,958
98
CENTRAL GARAGE-465
CAPITAL PURCHASES
ACCOUNT ITEM
4315 Reserve for Capital
Replacement
4316 Operating Equipment
Department
4317 Reserve for Computer
Replacement
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT
16,604 3216 Regulated Waste 1,500
Disposal Services
0 Underground Tank 2,000
Pressure Testing
0
99
DEBT SERVICE
ITEM
NONE
AMOUNT
CENTRALGARAGE~65
SERVICE FOCUS:
Core Service Objectives:
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Vehicle Maintenance:
Safety:
Lighting
Tires & Wheels
Windshields & Glass
Safety Inspection
Hydraulics
Recovery & Recycling
Performance:
Engine Overhaul
Engine Tune-Up
Engine Re-Build
Small Engine Repair & Replacement
Batteries & Cables
Radio Repair & Replacement
Electrical Systems
Fuel Systems
Exhaust Systems
Start & Charging Systems
Emission Systems
Heating & Air Conditioning Systems
Belts, Power Drives & Steering
Transmission
Radiator & Cooling Systems
Welding
General Diagnostics
Aesthetics:
Accessory Repair & Replacement
Frame & Sheet Metal
Body Repair
Air Conditioning
Wash & Detail
Compliance:
USEPNIEPA
!DOT
Accreditation
Working Yards:
Fuels Distribution
100
Infrastructure:
Budget:
Operating
Capital
Reserve for Capital
Replacement
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Prepare Bid Documents
Service Inquiries:
Workorders
Communication:
Records Administration:
Homeland Security:
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 439,530 426,219 427,634
3012 Overtime 8,760 5,426 8,668
3014 Salaries-Part Time 15,582 15,850 15,582
3018 Longevity Pay
Sub-total-Personal SeNices
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 99,164 98,596 97,817
3112 Professional Training 2,000 1,000 2,000
3113 Dues & Memberships 240 240 123
3114 Uniform Rental 2,785 2,622 2,785
3115 Clothing Allowance 1,069 650
3117 Safety Equipment
3129 ICMA/RC Deferred Compensation
Sub-total-Personal Benefrts
OPERATING EXPENSES:
3211 Telephone 4,059 4,000 4,059
3213 Travel 25 0 25
3216 Maintenance Contracts 3,500 1,474 3,500
3217 Equipment Rental 450 352 450
3218 Subscriptions & Publications 2,500 3,124 2,500
3240 Supplies-Office 525 500 525
3250 Supplies-All Other
Sub-total-Operating Expenses
INSURANCE:
3512 Unemployment Insurance 400 400 BOO 100.00%
Sub-total-Insurance 400 400 BOO 100.00%
COMMODITIES:
3824 Small Equipment Tools & Hardware 3,000 2,120 3,000 0.00%
Sub-total-Commodities 3,000 2,120 3,000 41.51%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 3,200 2,900 3,200
4112 Radios 200 200 200 0.00%
Sub-total-Maintenance & Repairs-Other 3,400 3,100 3,400 9.68%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 266,778 136,248 244,296
4212 Diesel Fuel 203,051 113,457 169,230
4213 Automotive Parts 148,959 117,724 148,959
4214 Garage Labor 0 0 0
4215 Lubricants 13,388 10,500 15,313
4218 Contractual Auto Services 101,226 105,984 101,226 -7.41%
Sub-total-Maintenance & Repairs-Vehicles 733,402 483,913 679,024 40.32%
CAPITAL EQUIPMENT:
4313 Office Equipment 100 0 100
4315 Reserve for Capital Replacement 15,553 0 16,604
4316 Operating Equipment-Department 0 0 0
4317 Reserve for Computer Replacement 150 0 16,70~1 5.70%1
Sub-total-Capital Equipment 15,803 0 0.00%
ALL OTHER EXPENSES:
4935 All Other Expenses 400 75 ~!I -81.25%1
Sub-total-All Other Expenses 400 75 0.00%
GRAND TOTAL-CENTRAL GARAGE
CORPORATE FUND
101
VILLAGE OF BUFFALO GROVE
DEPARTMENT BUDGET SUMMARY
FY 2010
DRAINAGE SYSTEM-466
BUDGET SUMMARY AND DESCRIPTION:
This program is established to provide for the preventive maintenance for the Village storm sewer and drainage systems. The storm
sewer program guidelines are the same as they are for the sanitary sewer system program, which is a separate budget and part of the
Water and Sewer enterprise, funded with user fees and rates. The maintenance program includes annual cleaning and inspections of
catch basins, curb inlets and cleaning of the storm sewer system. In addition, the program includes the maintenance of approximately 11
miles of streams, creeks, tributaries and other above ground drainage. These tasks are completed on a four year cycle with a quarter of
the Village completed each year.
Staffing for FY 2010 will consist of the following positions:
1. Operations Manager-Streets/Drainage/Sanitary Sewer (Partial)
2. Maintenance Worker II (CL)
3. Maintenance Worker I
4. Secretary (Partial)
The budget for the fiscal period:$ 316,377
102
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
DRAINAGE SVSTEM-466
MAJOR CONTRACTS DEBT SERVICE
Replacement
4316 Operating Equipment-300
Department
4317 Reserve for Computer 0
Replacement
4611 Annual Storm Sewer 30,000
Contractual Repair
Program
Storm Sewer Videotape 30,000
Inspection Program
103
DRAINAGE SYSTEM-466
SERVICE FOCUS:
Core Service Objectives:
Drainage System:
Sump Pump Connections
Sump Pump Discharge
Culvert Maintenance
Storm Sewer Cleaning
Detention/Retention Basin Cleaning
Storm Water Pumping
Flood Control
Manhole Cleaning
Manhole Repair
Manhole Replacement
Catch Basin Cleaning
Catch Basin Repair
Catch Basin Replacement
Root Control
Pipe Repair
Pipe Replacement
Inlet Cleaning
Inlet Replacement
Ditch Maintenance
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Compliance:
USEPA/IEPA
I DOT
Lake County Highway Department
Cook County Highway Department
Accreditation
104
Infrastructure:
Budget:
Operating
Capital
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Prepare Bid Documents
Service Inquiries:
Workorders
Communication:
lntemai/Extemal
Mapping/GIS:
Records Administration:
Homeland Security:
Ordinance Enforcement:
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 187,037 153,043 186,166
3012 Salaries-Overtime 6,543 3,849 6,731
3014 Salaries-Part Time 0 0 0
3018 Longevity Pay 1,800 1,800 1,564 -0.47%
Sub-total-Personal Services 195,380 158,692 194,461 22.54%
PERSONAL BENEFITS:
3111 Group Medical & life Insurance 8,032 7,579 7,689
3112 Professional Training 800 615 200
3113 Dues & Memberships 120 120 40
3114 Uniform Rental 811 625 811
3115 Clothing Allowance 428 420 428
3117 Safety Equipment 1,300 200 1,300
3129 ICMAJRC Deferred Compensation 395 420 614 -6.76%
Sub-total-Personal Benefds 11,886 9,979 11,082 11.05%
OPERATING EXPENSES:
3211 Telephone 720 598 720
3216 Maintenance Contracts 5,000 0 5,000
3217 Equipment Rental 796 250 892
3218 Subscriptions & Publications 75 75 75
3240 Supplies-Office 500 237 500
3250 Supplies-All Other 1,000 300 1,000 1.19%
Sub-total-Operating Expenses 8,091 1,460 8,187 460.75%
INSURANCE:
3512 Unemployment Insurance
Sub-total-Pensions
COMMODITIES:
3824 Small Equipment Tools & Hardware 1,000 350 1,000 0.00%
Sub-total-Commodities 1,000 350 1,000 185.71%
MAINTENANCE & REPAIRS-WATER & SEWER:
4017 Storm & Sanitary Sewers 8,000 1,000 8,000 0.00%
Sub-total-Maintenance & Repairs-Water & 8,000 1,000 8,000 700.00%
Sewer
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 2,500 750 2,500
4112 Radios 200 100 200 0.00%
Sub-total-Maintenance & Repairs-Other 2,700 850 2,700 217.65%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 Reserve for Capital Replacement 21,311 0 20,252
4316 Operating Equipment-Department 0 0 300
4317 Reserve for Computer Replacement 1,131 0 20,55~1 -8.42%l
Sub-total-Capital Equipment 22,442 0 0.00%
CAPITAL PROJECTS-FACILITIES:
4611 Building/Public Ground Improvements 60,000 67,112 70,000 16.67%
Sub-total-Capital Projects-Facilities 60,000 67,112 70,000 4.30%
ALL OTHER EXPENSES:
4928 IRMA Deductible-Work Camp 0 0 0
4935 All Other Expenses 130 75 ~~I -42.31%1
Sub-total-All Other Expenses 130 75 0.00%
GRAND TOTAL-DRAINAGE SYSTEM 309,789 239,678 316,3771
2.13%1
32.00%
CORPORATE FUND
105
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
EMERGENCY MANAGEMENT AGENCY (EMA)-471
BUDGET SUMMARY AND DESCRIPTION:
To assist the Village of Buffalo Grove in its recovery stages from an emergency declaration due to the aftermath of a natural, man-made,
or Technological disaster by coordinating for the following programs through either or all federal, state and local emergency assistance
programs:
1. Essential Health and Welfare Services
2. Manpower and Equipment Provision
3. Mitigating, Responding and Recovery
4. Financial Assistance from Other Agencies
5. Public Education for Emergency Situations
The primary responsibility of the Village's EMA, coordinated through the Emergency Management Commission, is to provide a coordinated
emergency and non-emergency communications program through the MCSC (Mobilecom). This activity, as well as other directed support
activities are further defined and articulated as to procedure and protocol within the Village's Emergency Preparedness Plan.
Staffing for FY 2010 will consist of the following positions:
1. EMA Coordinator (Undertaken by Village's Information Technology Director)
2. Secretary (Shared position with Office of Village Manager)
3. Emergency Response Coordinator (Part Time)
3. EMA Volunteers
The budget for the fiscal period: $ 93,844
106
VILLAGE OF BUFFALO GROVE
CAPITAl OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY2010
EMERGENCY MANAGEMENT AGENCY (EMA)-471
CAPITAL PURCHASES
ACCOUNT ITEM
4315 Reserve for Capital
Replacement
4316 Operating Equipment-
Department
Radio Replacements
4317 Reserve for Computer
Replacement
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
6,000 NONE
14,900
0
l07
AMOUNT ACCOUNT
DEBT SERVICE
ITEM
NONE
AMOUNT
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
EMERGENCY MANAGEMENT AGENCY (EMA)-471
SERVICE FOCUS:
Core Service Objectives:
National Information Management
System
Citizens Corp Council
Citizens Emergency Response
Team
Service Support:
Maintenance:
General Equipment
Support Service:
Training:
Specialized Training
In-service Training
Communications:
NWCDS
Mobile Data Terminals
108
Infrastructure:
Budget:
Operating
capital
Purchasing:
Prepare Bid Documents
Homeland Security:
Emergency Preparedness Plan
Emergency Operations Center
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 25,740 25,740 25,740
3012 Salaries-Overtime 0 0 0
3014 Salaries-Part Time 22,604 22,604 22,604 0.00%
Sub-total-Personal SeiVices 48,344 48,344 48,344 0.00%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 9,646 9,646 0
3112 Professional Training 2,100 1,400 1,500
3113 Dues & Memberships 300 300 300
3115 Clothing Allowance 1,700 1,000 1,600 -75.27%
Sub-total-Personal Benefits 13,746 12,346 3,400 -72.46%
OPERA TlNG EXPENSES:
3211 Telephone 6,400 5,000 6,400
3213 Travel 750 500 500
3214 Per Diem Allowance 600 400 400
3215 Reception & Community Affairs 150 125 150
3216 Maintenance Contracts 6,000 6,000 6,000
3218 Subscriptions & Publications 50 50 50
3221 Computer Services 0 0 0
3235 Homeland Security 100 0 100
3240 Supplies-Office
Sub-total-Operating Expenses
COMMODITIES:
3824 Small Equipment Tools & Hardware 500 450 5001 0.00%1
Sub-total-Commodities 500 450 500 11.11%:
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 200 200 2001 0.00%1
Sub-total-Maintenance & Repairs-Other 200 200 200 0.00%
CAPITAL EQUIPMENT:
4313 Office Equipment 2,500 3,000 3,000
4315 Reserve for Capital Replacement 11,000 0 6,000
4316 Operating Equipment-Department 10,000 12,000 14,900
4317 Reserve for Computer Replacement 10,300 0 0 -29.29%
Sub-total-Capital Equipment 33,800 15,000 23,900 59.33%
ALL OTHER EXPENSES:
4935 All Other Expenses 200 200 3001 50.00%1
Sub-total-All Other Expenses 200 200 300 50.00%
GRAND TOTAL-EMERGENCY MANAGEMENT 114,040 89,615 93,8441
-17.71%1
4.72%
AGENCY
CORPORATE FUND
109
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
TRANSFER NON-OPERATING-481
BUDGET SUMMARY AND DESCRIPTION
This program provides for various operating transfers of a non-operating nature from prior accumulations of Corporate Fund Fund Balance
for debt seiVice (tax abatement), 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. In addition, two transfers, from recurring revenues for pension purposes,
(fire and police) account for the remittance ofpropertytaxes received as part of the employer's statutory obligations; this representation is
in conformance with applicable accounting standards. The revenue offset is noted within Corporate Fund Property Taxes as budgeted
and estimated.
Funds will be transferred for the abatement of previously levied property taxes for the following to support total debt service obligations in
lieu of property taxes and other sources:
1.
2.
3.
4.
Facilities Development Debt Service-Series 2001-A
Facilities Development Debt Service-Series 2001-B
Facilities Development Debt Service-Series 2002-B
Facilities Development Debt Service-Series 2003
$ 53,860
$ 0
$ 146,140
0 $
A further transfer as an operating budget contingency is proposed for the Arboretum Golf Course Fund. This transfer is to supplement all
other sources of funds anticipated to be received during the calendar 2010-play period at the course.
Arboretum Golf Course Fund $ 0
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 2010 through FY 2014 Capital Improvement Plan. Funding for these
transfers will come from prior accumulation of unreserved Corporate Fund Fund Balance.
A transfer is proposed to supplement Motor Fuel Tax entitlements received from the State of Illinois to provide for the anticipated scope of
work to be undertaken in 2010 for maintenance to local streets; as with other capital based transfers, this will come from prior
accumulation of unreserved Corporate Fund Fund Balance. Additionally, a transfer of $555,710 represents estimated receipts equal to
.20% of anticipated Home Rule Sales Tax collections.
Lastly, the accounting for transfers of property tax receipts for the employers' obligation to the local Police and Firefighter's pensions fund
programs is identified. This amount is equal to anticipated property tax receipts identified as revenue within the Corporate Fund.
The budget for the period: $5,224,902
llO
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
TRANSFER NON~OPERATING~481
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
NONE NONE 4812 Transfer-Debt Service
Fund
Facilities~01A 53,860
Facilities~01 B 0
Facilities~02B 146,140
Facilities~03 0
4813 Transfer~Capital
Proj. Fund~Facilities 67,000
Municipal Parking 29,000
Facility Maintenance
Dundee Rd Streetscape 130,041
Improvement
BGGC HVAC System 180,040
Replacement
4815 Transfer~Motor Fuel 37,085
Tax Fund-Supplement
Transfer~Motor Fuel 555,710
Tax Fund~HRST
4816 Transfer~Arboretum 0
Golf Course Fund
4822 Transfer~Police Pension 2,072,548
Fund
4823 Transfer~Fire Pension 1,937,559
Fund
111
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
OPERATING TRANSFERS:
4812 Transfer-Debt SeNice Fund 450,000 450,000 200,000
4813 Transfer-Capital Projects Fund 589,045 400,000 407,000
4815 Transfer-Motor Fuel Tax Fund 300,000 300,000 37,085
4815 Transfer-Motor Fuel Tax Fund-HRST 657,860 628,800 555,710
4816 Transfer-Arboretum Golf Course Fund 49,924 75,000 0
4822 Transfer-Police Pension Fund 1,740,156 1,713,283 2,072,548
4823 Transfer-Fire Pension Fund 1,493,888 1,483,563 1,937,559 -1.34%
Sub-total-Operating Transfers 5,280,873 5,050,646 5,209,902 3.15%
ALL OTHER EXPENSES:
4935 All Other Expenses 15,000 135,000 15,000 0.00%
Sub-total-All Other Expenses 15,000 135,000 15,000 -88.89%
-1.34%
GRAND TOTAL-TRANSFER NON-OPERATING 5,295,873 5,185,646 5,224,902 0.76%
Net Transfer Non-Operating:
Grand Total-Transfer Non-Operating 5,295,873 5,185,646 5,224,902
Less: Home Rule Sales Tax Transfer 657,860 628,800 555,710
Less: Fire & Police Pension Transfers 3,234,044 3,196,846 4,010,107 -53.06%
Net Transfer Non-Operating 1,403,969 1,360,000 659,085 -51.54%
CORPORATE FUND
112
VILLAGE OF BUFFALO GROVE
FY 2010 BUDGET
ENTERPRISE FUND BUDGETS
WATER FUND REVENUE
WATER & SEWER ENTERPRISE
WATER OPERATIONS
SEWER OPERATIONS
GOLF ENTERPRISE
REVENUE
EXPENSE
BUFFALO GROVE GOLF CLUB
ARBORETUM GOLF COURSE
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
BUILDING REVENUE & FEES:
1150 Water Connection Fees 5,000 750 2,500
1151 Lake County Sewer Tap-On Fees 65,000 22,700 65,000
1152 Village Sewer Tap-On Fees 1,300 300 650
1153 Water Meter Sales 10,000 750 1,500
1154 System Improvement Fees 25,000 17,500 17,500
1155 Sewer T.V. Inspection Fees 10,145 10,145 2,300
1156 Recapture Fees 0 58,390 0 -23.18%
Sub-total-Building Revenue & Fees 116,445 110,535 89,450 -19.08%
SALES OF WATER:
1201 Sales Of Water 3,162,415 2,753,450 3,761,520
1202 late Charges 20,000 20,000 20,000
1204 Construction Water 2,000 1,000 1,000
1205 Village Sewer Use Fees 690,275 599,070 940,380
1206 Lake County Sewer Fees 4,287,880 4,351,045 4,583,915
1210 Other SeJVice Charges & Fees 0 0 0
1211 Revenue Bond Fees-Northwest Water Comm 434,260 425,830 404,470 12.96%
Sub-total-Sales Of Water 8,596,830 8,150,395 9,711,285 19.15%
INVESTMENT REVENUE:
12411nterest Income-Savings 2,000 1,300 1,300
1242 Interest Income-Investment Pool 37,500 5,000 7,500
12431nterest Income-Money Market 3,000 100 100
1244 Interest Income-Certificates of Deposit
1245 Interest Income-Government Securities
Sub-total-Investment Revenue
ALL OTHER REVENUE:
1299 AU Other Income 2,500 3,000 2,500 0.00%
Sub-total-All Other Revenue 2,500 3,000 2,500 -16.67%
10.33%
GRAND TOTAL-WATER FUND REVENUE 8,993,275 8,390,330 9,922,135 18.26%
WATER FUND REVENUE
113
VILLAGE OF BUFFALO GROVE
FY 2010 WATER FUND REVENUE PROJECTIONS
For FY 2010, the proposed revenue budget for the Village's Water and Sewer Fund totals $9,922,135 compared to
$8,993,275 for FY 2009, an increase of $928,860 or 10.33%. When compared to the FY 2009 Estimated Actual of
$8,390,330, the proposed budget is $1,531,805 or 18.26% over that value. Fund revenue is comprised of five account
groups, the largest of which (representing 97.87% of total) is Sales ofWater.
Major revenue assumptions for FY 2010 are as follows:
Building Revenue & Fees: The revenue forecast totals .90% of the proposed Budget. This account group takes into
consideration anticipated building and development plans, tempered by analysis and review by staff in a manner
comparable to that followed for the development of the Corporate Fund budget. Review incorporates a conservative,
realistic outlook using factors such as economics, current development trends, status relative to the overall review process
ofthe Village prior to final permitting along with the feasibility of the project assumed by a developer versus the goals
and desires ofthe Village in meeting comprehensive planning targets.
Building Revenue & Fees have been developed based on limited new construction for single family housing along with
miuimal commercial activity. In terms of budget-to-budget change, the budget represents a 23.18% decrease while
19.08% below the FY 2009 Estimated Actual. The Estimated Actual is approximate to the FY 2009 Budget, due to
utility recapture fees collected by the Village ($58,390) that for the most part offsets all other variances against the
approved Budget.
Sales of Water: Significant revenue accrues from the metere\1 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.
Sales of Water and Village Sewer Use Charges are based on the current metered consumptionrate($3.00/1,000 gallons),
further allocating the charge at $2.40 and $.60/1,000 gallons respectively. Estimates are determined using ten-year
moving average (2000-2009) consumption trends for each of the three billing districts and extending those values by the
anticipated annualized number of user/consumers in each district, further extended at the above rates per 1,000 gallons
metered; average consumption has been somewhat modified based upon trends observed within the review period that
tend to indicate reduced consumption patters when compared to average.
Consumption per user/consumer has declined somewhat over the past ten years as compared to cumulative historic
averages. Overall calendar 2009 consumption is 15.21% below the historic average usage per user/consumer (6,333
gallons/month compared to 7,469 since calendar 1976). For calendar 2009, average consumption declined by 26.45%
and 15.87% and 4.12% for Cook County single-family, Lake County single-family and commercial customers
respectively, compared to historic average consumption. Conditions during 2009 that could affect consumption changed
dramatically from 2008. The somewhat wmm but wetter conditions of2008, while not reversed, have been replaced
periods of general conditions that are characterized as generally cooler and damper throughout 2009 to date.
Actual revenue received remains dependent upon usage trends that are in many ways seasonally driven in that the
customer base has become stable, less growth oriented. As future patterns of consumption modifY consumption averages,
revenue patterns will likewise adjust either upward or downward.
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 ofJanuary I, 2010, the monthly flat fee charged to each user/consumer
within the Village will be reduced from the current $2.00/month from the current $1.90. Although all direct debt ofthe
Village was retired as of December 31, 2007, future debt service obligations to the Northwest Water Commission remain
constant and as such, no future reductions are anticipated over the next 1-3 years.
The last line item of significance is Lake County Sanitary Sewer Treatment Fees. Revenue is reflective ofthe fact that
the Village charges all residential and commercial (based on what is defined as "residential equivalent") user/consumers
within Lake County a fee of $29.10/month or $3.8811,000 gallons, respectively. This value is comparable to the
residential rate in that the County considers the "residential equivalent" equal to 7,500 gallons consumed per month.
Dividing $29.10 by 7,500 equates to the metered rate of$3.88/1,000 gallons. Commercial account charges are further
analyzed on a multi-year moving average of monthly charges that are used to anticipate future fiscal period revenue
projections.
The County of Lake raised the treatment fee as ofMarch 1, 2009 from $23.10/month to the current$29.10/month and a
final increase will occur, as ofMarch 1, 2010, to $30.00/month or $4.00/1,000 gallons. Using annualized user/consumer
114
estimates for FY 2010, for single-family dwelling units, $2,759,755 is expected to be earned from that class of
consumers; for commercial accounts, using the above rate methodology, estimated revenue to be received from this class
is $1,824,160 for a total of$4,583,915.
Interest Income: Balances are expected, on average, to increase as cash-fmanced capital programs conclude and debt
service obligations continue to remain at current levels. It is anticipated that interest rates will remain stable but at rates
that have increased in recent months; it is further anticipated that rates may continue to moderate upward slightly from
current levels during the fiscal period. As with the Corporate Fund, rates have proven that observation to be fact and are
now in the I .00-2.50% range for investments carried by the Village. At the time of this analysis, broader economic
indicators tend to support stable (at best) to declining short-term rates for the remainder of calendar 2009 and possibly
continuing into calendar 2010. However, other factors may cause a reversal of that observation in order to address
broader economic realities across the broad economic spectrum.
All Other Revenue: No changes are anticipated to occur within this account group.
It is hoped that the above narrative presents the logic and methodology behind the development of the FY 20 I 0 Water
Fund revenue budget. Should a more detailed presentation be desired on any specific revenue source, further infmmation
can be provided.
115
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 891,384 841,402 888,948
3012 Salaries-Overtime 59,559 77,308 65,275
3014 Salaries-Part Time 27,629 0 0
3018 Longevity Pay 6,930 6,760 6,929 -2.47%
Sub-total-Personal Services 985,502 925,470 961,152 3.86%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 157,073 173,497 175,700
3112 Professional Training 3,400 2,000 2,200
3113 Dues & Memberships 894 720 934
3114 Uniform Rental 4,607 4,177 4,607
3115 Clothing Allowance 2,712 2,000 2,712
3117 Safety Equipment 14,680 8,900 14,680
3125 Employer's Contribution-Pension 182,960 174,728 194,825
3129 lCMA/RC Deferred Compensation 3,011 1,772 4,559 8.36%
Sub-total-Personal Beneftls 369,337 367,794 400,217 8.82%
OPERATING EXPENSES:
3211 Telephone 27,368 25,532 27,368
3216 Maintenance Contracts 70,500 70,500 90,265
3217 Equipment Rental 8,706 3,718 10,306
3218 Subscriptions & Publications 150 150 150
3219 Printing 6,000 2,000 4,000
3240 Supplies-Office 1,000 800 1,000
3250 Supplies-All Other 6,300 3,100 6,300 16.13%
Sub-total-Operating Expenses 120,024 105,800 139,389 31.75%
INSURANCE:
3511 Risk Management Pool 146,590 146,590
3512 Unemployment Insurance
Sub-total-Insurance
COMMODITIES:
3814 Electric-Water & Sewer 210,000 258,683 275,000
3815 Gas-Water & Sewer 3,000 1,800 3,000
3817 Water Sample Analysis 11,720 8,000 11,720
3818 Lake County Tap-On Fees 65,000 22,700 65,000
3819 Lake County Treatment Fees 4,287,880 4,351,045 4,583,915
3820 Water Meter Purchases 16,600 9,500 16,600
3823 Chemicals & Fertilizers 5,220 3,000 5,220
3824 Small Equipment Tools & Hardware 3,100 2,357 3,100 7.84%
Sub-total-Commodities 4,602,520 4,657,085 4,963,555 6.58%
MAINTENANCE & REPAIRS-FACILITIES:
3911 Sidewalks/Bikeways 15,000 19,000 25,000
3916 Buildings & Facilities 87,675 15,000 76,000 -1.63%
Sub-total-Maintenance & Facilities 102,675 34,000 101,000 197.06%
MAINTENANCE & REPAIRS-WATER & SEWER:
4011 Well Equipment 8,000 6,200 8,000
4012 Pumping Stations 2,100 2,500 5,000
4013 Watermains & Services 9,000 12,300 12,000
4014 Reservoirs 5,000 3,000 5,000
4015 Water Meters 9,500 2,100 9,500
4016 Hydrants & Valves 15,000 15,000
4017 Storm and Sanitary Sewers
4018 Lift Stations
Sub-total-Maintenance & Repairs-Water & Sewer
WATER FUND-ENTERPRISE EXPENSE
116
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
MAINTENANCE & REPAIRS~OTHER:
4111 Department Equipment 8,200 6,450 8,200
4112 Radios 700 300 7001 0.00%1
Sub-total-Maintenance & Repairs-Other 8,900 6,750 8,900: 31.85%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 14,743 6,244 6,936
4212 Diesel Fuel 19,479 12,137 14,928
4213 Automotive Parts 9,604 10,821 9,604
4214 Garage Labor 32,508 48,189 48,189
4215 Lubricants 1,658 1,593 1,588
4216 Garage Overhead 0 0 0
4218 Contractual Auto Services 12,000 13,515 12,000 3.61%
Sub-total-Maintenance & Repairs-Vehicles 89,992 92,499 93,24!5 0.81%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 Reserve for Capital Replacement 66,547 0 71,229
4316 Operating Equipment·Department 9,200 3,700 13,500
4317 Reserve for Computer Replacement 3,500 0 0 6.92%
Sub-total-Capital Equipment 79,247 3,700 84,729 2189.97%
CAPITAL PROJECTs-WATER:
4412 System Improvements 1,190,000 366,155 2,698,000
4413 ReseJVe-Welllmprovements 5,000 5,000 5,000
4414 Recapture Payments 0 120,000 0 126.19%
Sub-total-Capital Projects-Water 1,195,000 491,155 2,703,000 450.34%
DEBT SERVICE:
4722 Payments to Northwest Water Commission
Sub-total-Debt SeJVice
OPERATING TRANSFERS:
4811 Transfer-Corporate Fund
4812 Transfer-Debt SeJVice Fund
Sub-total-Operating Transfers
ALL OTHER EXPENSES:
4924 Northwest Water Commission 1,283,238 1,252,889 1,272,716
4935 All Other Expenses 780 200 75 -0.87%
Sub-total-All Other Expenses 1,284,018 1,253,089 1,272,791 1.57%
18.32°/o
GRANO TOTAL-WATER & SEWER ENTERPRISE 10,364,325 9,458,889 12,263,387 29.65%
WATER FUND-ENTERPRISE EXPENSE
lll
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
WATER OPERATIONS-541
BUDGET SUMMARY AND DESCRIPTION:
The Water Operations Section is established to provide uninterrupted, safe, high quality potable water for all Village residents and contract
water users. Water service is also a vital part of fire protection throughout the Village. Pumps, water mains, and fire hydrants must be
capable of disbursing large quantities of water when needed. This Section also provides the basis for producing revenues to finance utility
operation, maintenance and capital development. As part of this program, a full accounting of water distributed to water users is obtained
by reading all meters on a scheduled basis, such readings being the basis for billing. Meter testing and repairs are performed to assure
reading accuracy according to AWWA Standard C-700 for the purpose of providing an accurate basis for billing the costs of water service
to the water users and also for the purpose of complying with Illinois Department of Natural Resources Lake Michigan Water Allocation
usage accounting regulations. A program for system debt service and transfers has been established to monitor a flow of operating funds
as well as to account for payments on bond obligations of the Northwest Water Commission that are the fiscal responsibility of the Village.
Lastly, various identified capital programs are funded and managed to completion.
To accomplish the above tasks, the following programs are required to be performed:
1. Water Pumpage and Purification
2. Water Distribution and Storage
3. Water Metering and Customer Service
4. Water and Sewer Fund Debt Service and Operating Transfers
5. Arlington Heights Water Main Replacement (CIP WS22/09)
6. Deep Well Construction-Pump House #7 (CIP WS23/10)
Staffing for FY 2010 will consist of the following positions:
1. Superintendent of Water Operations
2. SCADA Program Development Technician
3, Maintenance Worker Ill
4. Maintenance Worker II (3)
5. Maintenance Worker l
6. Water Customer Service Worker I
7. Secretary (Partial)
The budget for the fiscal period: $6,596,621
118
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACT$, AND DEBT $ERVICE
FY 2010
WATER OPERATIONS-541
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
3916 Roof Repairs 20,000 3216 Mise Contracts 72,765 4722 Northwest Water 430,699
Painting all Stations 56,000 3511 IRMA 109,942 Commission
4315 Reserve fo:r Capital 45,219 3814 Electric-Water & Sewer 230,000 4811 Transfer to Corporate 705,000
Replacement Exelon Energy Services Fund
4317 Reserve for Computer 0 4924 Northwest Water 1,272,716 4812 Transfer to Debt 180,000
Replacement Commission Service Fund
4412 Reservoir #7 198,000
Roofing
Deep Well 1,000,000
Construction
Arlington Heights 980,000
Water Main Replacement
Pump House and 150,000
Reservoir Maint.
119
WATER OPERATIONS-541
SERVICE FOCUS:
Core Service Objectives:
Water Service:
Water Production
Quality/Chlorinating
Reservoir Maintenance
Fire Protection
Distribution Pump Maintenance
Watennain Repair
Pipe Repair
Emergency Shut-Off
Building Service Repair/Replacement
Water System Maintenance
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Emergency Services Support:
Fire
Utility Control:
Water Samples
Backflow Test & Prevention
Telemetry
Well Maintenance
General Maintenance
Hydrant Flushing
Water Meter Installation
Water Meter Calibration
Exercise Vaults
Valve Repair & Replacement!
Hydrant Replacement
Hydrant Repair
Compliance;
USEPAIIEPA
I DOT
Lake County SMC
Fire Flows-ISO
120
Infrastructure:
Budget:
Operating
Capital
Personnel Rules:
Salary Administration
Position Classification
Purchasing:
Service Inquiries:
Workorders
Street Lighting
Records Administration:
Homeland Security:
Communication:
lntemai!Extemal
Ordinance Enforcement:
Utility Records
Backftow Inventory
Utility Management:
Utility Billing
Tum-On/Turn-Off
Meter Reading
Meter Testing & Calibration
B-Box Repair & Replacement
Valve Box Repair & Replacement
Mapping/GIS:
Ulility System Base Mapping
Regional Governance:
Northwest Water Commission
!DOT-Lake Michigan Water Allocation
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 625,394 564,411 625,719
3012 Salaries-Overtime 45,728 54,681 57,008
3014 Salaries-Part Time 27,629 0 0
3018 Longevity Pay 4,760 4,960 4,960 -2.25%
Sub-total-Personal Services 703,511 624,052 687,687 10.20%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 97,693 97,893 97,893
3112 Professional Training 1,800 1,500 1,800
3113 Dues & Memberships 774 600 774
3114 Uniform Rental 2,985 2,834 2,985
3115 Clothing Allowance 1,880 1,500 1,880
3117 Safety Equipment 6,900 5,000 6,900
3125 Employer's Contribution-Pension 129,720 117,821 139,394
3129 ICMA/RC Deferred Compensation 2,616 1,352 3,944 4.58%
Sub-total-Personal Benefits 244,368 228,500 255,570 11.85%
OPERATING EXPENSES:
3211 Telephone 9,553 8,000 9,553
3216 Maintenance Contracts 53,000 53,000 72,765
3217 Equipment Rental 1,018 500 1,018
3219 Printing 6,000 2,000 4,000
3240 Supplies-Office 500 500 500
3250 Supplies-All Other
Sub-total-Operating Expenses
INSURANCE:
3511 Risk Management Pool 109,942 109,942 109,942
3512 Unemployment Insurance 640 640 1,280 0.58%
Sub-total-Insurance 110,582 110,582 111,222 0.58%
COMMODITIES:
3814 Electric-Water & Sewer 165,000 218,926 230,000
3815 Gas-Water & Sewer 3,000 1,800 3,000
3817 Water Sample Analysis 11,720 8,000 11,720
3820 Water Meter Purchases 16,600 9,500 16,600
3823 Chemicals & Fertilizers
3824 Small Equipment Tools & Hardware
Sub-total-Commodities
MAINTENANCE & REPAIRS-FACILITIES:
3911 Sidewalks/Bikeways
3916 Buildings & Facilities
Sub-total-Maintenance & Facilities
MAINTENANCE & REPAIRS-WATER & SEWER:
4011 Well Equipment 8,000 6,200 8,000
4012 Pumping Stations 2,100 2,500 5,000
4013 Watermains & Services 9,000 12,300 12,000
4014 Reservoirs 5,000 3,000 5,000
4015 Water Meters 9,500 2,100 9,500
4016 Hydrants & Valves 10,000 15,000 15,000 25.00%
Sub-total-Maintenance & Repairs-Water & Sewer 43,600 41,100 54,500 32.60%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 2,000 1,750 2,000
4112 Radios 500 200 500 0.00%
Sub-total-Maintenance & Repairs-Other 2,500 1,950 2,500 28.21%
WATER FUND WATER OPERATIONS
121
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 11,159 4,798 4,566
4212 Diesel Fuel 15,625 6,204 5,460
4213 Automotive Parts 7,473 7,300 7,473
4214 Garage Labor 16,902 27,380 27,380
4215 Lubricants 893 858 853
4216 Garage Overhead 0 0 0
4218 Contractual Auto Services 7,000 9,899 7,000 -10.70%
Sub-total-Maintenance & Repairs-Vehicles 59,052 56,439 52,732 -6.57%
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 Reserve for Capital Replacement 35,093 0 45,219
4316 Operating Equipment-Department 3,000 1,500 6,000
4317 Reserve for Computer Replacement 1,500 0 0 29.36%
Sub-total-Capital Equipment 39,593 1,500 51,219 3314.60%
CAPITAL PROJECTS-WATER:
4412 System Improvements 830,000 105,000 2,328,000
4413 Reserve-Well Improvements 5,000 5,000 5,000
4414 Recapture Payments 0 120,000 0 179.40%
Sub-total-Capital Projects-Water 835,000 230,000 2,333,000 914.35%
DEBT SERVICE:
4722 Payments to Northwest Water Commission
Sub-total-Debt Service
OPERATING TRANSFERS:
4811 Transfer-Corporate Fund 705,000 705,000 705,000
4812 Transfer-Debt Service Fund 180,000 180,000 180,000 0.00%
Sub-total-Operating Transfers 885,000 885,000 885,000 0.00%
ALL OTHER EXPENSES:
4924 Northwest Water Commission 1,283,238 1,252,889 1,272,716
4935 All Other Expenses 520 200 0 -0.86%
Sub-total-All Other Expenses 1,283,758 1,253,089 1,272,716 1.57%
31.41%
GRAND TOTAL-WATER OPERATIONS 5,019,910 4,209,498 6,596,621 56.71%
WATER FUND WATER OPERATIONS
122
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
SEWER OPERATIONS-542
BUDGET SUMMARY AND DESCRIPTION:
The Sewer Operations Section is established to provide inspection, cleaning and maintenance of the Village's sanitary sewer system.
This is essential so as to provide a safe and efficient system that has the potential to operate at 100% of the designed flow capacity and
reduce the likelihood of sewage back-up in residences and other properties. This Section also provides funding to meet the Village's
responsibilities to pay to the County of Lake those charges which the Village is required to collect from residents and commercial
customers, as well as property developers, who are served by Lake County sewerage facilities pursuant to the agreement between the
Village and County entitled "Agreement for Sewage Disposal" dated August 18, 1972. Lastly, utility locates within the Village so as to
prevent damage to them during site digs are coordinated by staff.
In addition to operations, this Section provides for the monitoring of sewerage flow to comply with the Metropolitan Water Reclamation
District of Greater Chicago's requirements for control of infiltration and inflows which utilize some of the District's sewage treatment
capacity during wet seasons.
To accomplish the above tasks, the following programs are required to be performed:
1. Local Sewerage System Operational Maintenance
2. Interceptor Sewer and Sewage Treatment Service
3. Underground Utility Location
4. Sanitary Sewer Videotape Inspection Survey Project
5. Annual Sanitary Sewer Contractual Repair Project
6. Lift Station Emergency Generator Improvements (CIP WS18/01)
Staffing for FY 2010 will consist of the following positions:
1. Operations Manager-Streets/Drainage/Sanitary Sewer (Partial)
2. Maintenance Worker II (CL)
3. Maintenance Worker ll
4. Maintenance Worker I
5. Secretary (Partial)
The budget for the fiscal period: $5,666,766
123
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
SEWER OPERATIONS-542
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
4315 Reserve for Capital 26,010 3216 Telemetl)' Equipment 2,500 NONE
Replacement Sewer Line Survey 4,000
4316 Operating Equipment Software Contract 11,000
Concrete Saw 7,500 3217 Equipment Rental 9,288
4317 Reserve for Computer 0 J.U.L.l.E.
Replacement 3511 IRMA 36,648
4412 Sanitary Sewer 35,000 3814 Electric--Water & Sewer 45,000
Inspection Survey Exelon Energy Services
Sanitary Sewer 35,000 3818 Lake County Public 65,000
Contractual Repairs Works Department
OTP Lift Station 300,000 (Tap-On Fees)
Replacement 3819 Lake County Public 4,583,915
Works Department
(Sanitary Sewer
Treatment Fees)
124
SEWER OPERA TIONS-542
SERVICE FOCUS:
Core Service Objectives:
Sewerage Service:
Locating Water, Sewer, Storm Mains
Sewerage Pumping
Sanitary Sewer Pipe Repair
Sanitary Sewer Pipe Maintenance
Sanitary Sewer Cleaning
Root Maintenance
Lift Station Upgrade
Manhole Repair & Replacement
Sewer System Maintenance
Locating Manholes, B-Boxes and
Street Light Cables
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Emergency Services Support:
Fire
Compliance:
USEPAIIEPA
Lake County SMC
J.U.LI.E.
M.U.R.D
125
Infrastructure:
Budget;
Operating
Capital
Purchasing:
Prepare Bid Documents
SeJVice Inquiries:
Workorders
CommunlcatiQn:
Internal/External
Mapping/GIS:
Ordinance Enforcement:
Utility Records
Records Administration:
Homeland Security:
Regional Governance:
Lake County Public Works
Metropolitan Water Reclamation
Distriet of Greater Chicago
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 265,990 276,991 263,229
3012 Salaries-Overtime 13,831 22,627 8,267
3018 Longevity Pay 2,170 1,800 1,969 -3.02%
Sub-total-Personal Services 281,991 301,418 273,465 -9.27%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 59,380 75,604 77,807
3112 Professional Training 1,600 500 400
3113 Dues & Memberships 120 120 160
3114 Uniform Rental 1,622 1,343 1,622
3115 Clothing Allowance 832 SOD 832
3117 Safety Equipment 7,780 3,900 7,780
3125 Employer's Contribulion-Pension 53,240 56,907 55,431
31291CMA/RC Deferred Compensation 395 420 615 15.75%
Sub-total-Personal Benefits 124,969 139,294 144,647 3.84%
OPERATING EXPENSES:
3211 Telephone 17,815 17,532 17,815
3216 Maintenance Contracts 17,500 17,500 17,500
3217 Equipment Rental 7,688 3,218 9,288
3218 Subscriptions & Publications 150 150 150
3240 Supplies-Office 500 300 500
3250 Supplies-All Other 3,500 800 3,500 3.39%
Sub-total-Operating Expenses 47,153 39,500 48,753 23.43%
INSURANCE:
3511 Risk Management Pool 36,648 36,648 36,648
3512 Unemployment Insurance 320 320 640 0.87%
Sub-total-Insurance 36,968 36,968 37,288 0.87%
COMMODITIES:
3814 Electric-Water & Sewer 45,000 39,757 45,000
3818 Lake County Tap-On Fees 65,000 22,700 65,000
3819 Lake County Treatment Fees 4,287,880 4,351,045 4,583,915
3824 Small Equipment Tools & Hardware 1,500 857 1,500 6.73%
Su b-iotal-Commodities 4,399,380 4,414,359 4,695,415 6.37%
MAINTENANCE & REPAIRS-WATER & SEWER:
4017 Storm and Sanitary Sewers 2,500 1,000 2,500
4018 Lift Stations 14,200 12,637 14,200 0.00%
Sub-total-Maintenance & Repairs-Water & Sewer 16,700 13,637 16,700 22.46%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 6,200 4,700 6,200
4112 Radios 200 100 200 0.00%
Sub-total-Maintenance & Repairs-Other 6,400 4,800 6,400 33.33%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline 3,584 1,446 2,370
4212 Diesel Fuel 3,854 5,933 9,468
4213 Automotive Parts 2,131 3,521 2,131
4214 Garage Labor 15,606 20,809 20,809
4215 lubricants 765 735 735
4218 Contractual Auto Services 5,000 3,616 5,000 30.94%
Sub-total-Maintenance & Repairs-Vehicles 30,940 36,060 40,513 12.35%
WATER FUND SEWER OPERATIONS
126
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks 0 0 0
4315 Reserve for Capital Replacement 31,454 0 26,010
4316 Operating Equipment-Department 6,200 2,200 7,500
4317 Reserve for Computer Replacement 2,000 0 0 -15.49%
Sub-total-Capital Equipment 39,654 2,200 33,510 1423.18%
CAPITAL PROJECTS-SEWER:
4412 System Improvements
Sub-total-Capital Projects--Sewer
ALL OTHER EXPENSES:
4935 All Other Expenses 260 0 ;~I -71.15%1
Sub-total-All Other Expenses 260 0 0.00%
GRAND TOTAL-SEWER OPERATIONS 5,344,415 5,249,391 5,666,7661
6.03%1
7.95%
WATER FUND SEWER OPERATIONS
127
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET ESTIMATE BUDGET FY 2010 v. FY 2009 (EA)
PROPERTY TAXES:
1027 Corporate Purpose Bond Levy-Cook 0 0 0
1028 Corporate Purpose Bond Levy-Lake 0 0 ~I 0.00%1
Sub-total-Property Taxes 0 0 0.00%:
GOLF COURSE FEES:
1221 Greens Fees 1,645,000 1,536,000 1,630,000
1222 Power Cart Rental 415,000 323,000 355,000
1223 Pull Cart Rental 7,200 7,250 7,200
1224 Driving Range Fees 68,500 71,500 72,000
1225 Memberships/Passes 140,000 118,264 135,000
1226 Club Storage Fees 400 395 400
1227 Locker Room Fees 900 420 900
1228 Merchandise Sales 152,000 124,000 145,000
1229 Sales Tax Revenue 13,300 11,200 13,200
1230 Club Rentals 6,500 4,500 6,500
1232 Rental Income 105,000 80,000 90,000
1233 Utility Reimbursements 60,000 40,000
1234 GPS Income
1235 Coupon Sales
Sub-total-Golf Course Fees
INVESTMENT REVENUE:
1241 Interest Income-Savings 900 100 500
1242 lnteresllncome-lnvestment Pool 1,500 0 2501 -68.75%1
Sub-total-lnveslment Revenue 2,400 100 750 650.00%:
OPERATING TRANSFERS:
1271 Transfer From Corporate Fund-Debt 0 0 0
1271 Transfer From Corporate Fund-Contingency 49,924 0 0
1273 Transfer From Golf Fund 41,984 36,000 36,250 -60.56%
Sub-total-Operating Transfers 91,908 36,000 36,250 0.69%
ALL OTHER REVENUE:
1299 Miscellaneous Revenue 2,650 1,000 1,000
1299 GPS Advertising 5,000 500 5,000 -21.57%
Sub-total-All Other Revenue 7,650 1,500 6,000 300.00%
GRAND TOTAL-GOLF ENTERPRISE 2,811,758 2,421,129 2,633,2001
-6.35%1
8.76%
GOLF ENTERPRISE-REVENUE
128
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET ESTIMATE BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full lime 664,287 663,940 665,786
3012 Salaries-Overtime 59,000 52,500 58,000
3021 Salaries-Seasonal Grounds 7,000 26,000 12,000
3022 Salaries-Seasonal Clubhouse 140,000 122,500 135,000
3023 Salaries-Part Time Grounds 257,000 166,000 220,000
3024 Salaries-Part Time Clubhouse 80,000 73,000 75,000
3018 Longevity 7,200 7,200 7,200 -3.42%
Sub-total-Personal Services 1,214,487 1,111,140 1,172,986 5.57%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 105,562 106,500 105,562
3112 Professional Training 4,000 2,000 2,000
3113 Dues & Memberships 5,300 4,000 5,700
3114 Uniform Rentals 11,500 8,100 11,000
3117 Safety Equipment 1,000 500 1,500
3125 Employer's Contribution-Pension 211,778 189,000 217,752
3129 lCMA/RC Deferred Compensation 5,382 5,300 5,382 1.27%
Sub-total-Personal Benefits 344,522 315,400 348,896 10.62%
OPERATING EXPENSES:
3211 Telephone 12,000 10,000 10,500
3212 Postage 400 50 350
3213 Travel 1,000 0 1,000
3219 Printing 1,700 1,000 1,500
3221 Computer Services 13,100 9,300 11,300
3230 Audit Fees 5,225 3,000 3,000
3231 Fiscal Agent Fees 0 0 0
3240 Supplies-Clubhouse 16,000 15,900 16,000
3260 Supplies-Golf Course 20,000 16,300 20,000
3370 Merchandise Purchases 125,000 120,000 110,000
3380 Golf Cart Rental 100,000 84,000 87,000
3390 Driving Range 5,000 2,500 3,000
3391 Advertising & Promotions 30,000 27,000
3392 GPS Expense
3395 Sales Tax
Sub-total-Operating Expenses
INSURANCE & PENSIONS:
3511 Risk Management Pool
3512 Unemployment Insurance
Sub-total-Insurance & Pensions
COMMODITIES:
3811 Electric-Facilities 120,000 143,000 125,000
3812 Gas-Facilities 43,000 26,000 33,000
3823 Chemicals & Fertilizers 154,000 147,100 156,000
3824 Small Equipment Tools & Hardware 2,500 2,000 2,000 -1.10%
Sub-total-Commodities 319,500 318,100 316,000 -0.66%
MAINTENANCE & REPAIRS-FACILITIES:
3916 Buildings & Facilities 20,000 18,500 20,000
3917 Golf Course 68,000 56,000 64,500
3919 Irrigation Systems 12,000 6,500 18,000 2.50%
Sub-total-Maintenance & Repairs-Other 100,000 81,000 102,500 26.54%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 50,000 42,000 42,000 -16.00%
Sub-total-Maintenance & Repairs-Other 50,000 42,000 42,000 0.00%
GOLF ENTERPRISE-EXPENSE
129
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
I I FY2010 v.
4211 Gasoline 50,000 23,000 32,000 -36.00%
Sulrtotai-Maintenance & Repairs-Vehicles 50,000 23,000 32,000 39.13%
CAPITAL EQUIPMENT:
4315 Reserve for Capital Replacement 96,856 0 23,018
4316 Operating Equipment 5,000 0 3,000
4317 Reserve for Computer Replacement 2,500 0 26,01~1 -75.07%1
Sub-total-Capital Equipment 104,356 0 0.00%
CAPITAL PROJECTS-FACILITIES:
4611 Building Improvements 8,000 0 4,000
4613 Golf Course Improvements 68,000 43,000 96,500 32.24%
SuMotal-Capilal Projects-Facilities 76,000 43,000 100,500 133.72%
OPERATING TRANSFERS:
4811 Trans-Corporate Fund 0 0 0
4812 Trans-Debt Service Fund
4816 Trans-Arboretum Golf Course Fund
Sub-total-Operating Transfers
ALL OTHER EXPENSES:
4928 IRMA Deductible-Workers Camp 0 0 0
4953 Credit Card Fee/Charges 36,000 38,000 38,000
4935 All Other Expenses 1,000 0 1,000 5.41%
Sub-total-AU Other Expenses 37,000 38,000 39,000 2.63%
GRAND TOTAL-GOLF ENTERPRISE 2,864,774 2,417,290 2,633,200!
-8.08%1
8.93%
GOLF ENTERPRISE-EXPENSE
130
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET ESTIMATE BUDGET FY 2010 v. FY 2009 (EA)
GOLF COURSE FEES:
1221 Greens Fees 835,000 781,000 830,000
1222 Power Cart Rental 205,000 168,000 180,000
1223 Pull Cart Rental 6,200 6,000 6,200
1224 Driving Range Fees 68,500 71,500 72,000
1225 Memberships/Passes 95,000 88,264 95,000
1226 Club Storage Fees 400 395 400
1227 Locker Room Fees 400 320 400
1228 Merchandise Sales 82,000 70,000 80,000
1229 State Sales Taxes 8,000 7,000 8,000
1230 Club Rental Fees 1,500 1,000 1,500
1232 Rental Income 45,000 30,000 40,000
1233 Utility Reimbursements 25,000 20,000 20,000
1234 GPS Rental Fees 36,000 22,000 30,000 -3.16%
Sub-total-Golf Course Fees 1,408,000 1,265,479 1,363,500 7.75%
INVESTMENT REVENUE:
12411nterest Income-Savings 900 100 500
1242 Interest Income-Investment Pool 1,000 0 so~~ -73.68%1
Sub-total-Investment Revenue 1,900 100 400.00%:
OPERATING TRANSFERS:
1271 Transfer From Corporate Fund 0 0 ~I 0.00%1
Sub-total-Operating Transfers 0 0 0.00%
ALL OTHER REVENUE:
1299 Miscellaneous Revenue 2,400 1,000 1,000 -58.33%
Sub-total-All other Revenue 2,400 1,000 1,000 0.00%
GRAND TOTAL-BUFFALO GROVE GOLF CLUB 1,412,300 1,266,579 1,365,0001
-3.35%1
7.77%
BUFFALO GROVE GOLF CLUB-REVENUE
131
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
BUFFALO GROVE GOLF CLUB-546
BUDGET SUMMARY AND DESCRIPTION:
The Buffalo Grove Golf Club Fund is to provide the entire scope of staff and administrative services necessary to operate the Buffalo
Grove Golf Club on an annual basis. The majority of the services are of a physical nature in that the programs identified are to provide for
the efficient and effective operations of a golf course. Overall objectives ofthe Fund are to maintain the physical quality ofthe golf course
grounds 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
Staffing for FY 2010 will consist of the following positions:
1. Director of Golf Operations (Partial)
2. Assistant Director of Golf Operations
3. Assistant Golf Professional
4. Golf Course Superintendent (Partial)
5. Golf Course Supervisor
6. Assistant Golf Professional (Part Time) (2)
7. Golf Course Maintenance Workers (Part Time)
8. Golf Course Starters/Rangers (Part Time)
9. Golf Course Attendants/Cashiers (Part Time)
The budget for the fiscal period: $1,365,000
132
BUFFALO GROVE GOLF CLUB~546
CAPITAL PURCHASES
ACCOUNT ITEM
3917 Tree Trimming &
Transplanting
Animal & Pest Control
Flagffee Marker Suppl.
Lake Treatment
Portable Toilets
4315 ReseiVefot
Capital Replacement
4316 Club Car (2)
Turbine Blower
Progressive Rough
Mower
Turfgator
Contingency
4611 General Maintenance
4613 Cartpath Paving
Soil, Sand, Gravel
Top Dressing
Landscaping &
Flower Beds
Deep Tine Aerating
Pond Aerator #17
Tee Renovation@
6,11, and 14
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
14,000 3221 Meteorlogix
15,000
4,000
3,500
8,500
11,593
8,400
6,500
16,500
8,400
1,000
3,000
6,000
8,000
6,000
3,500
10,000
25,000
3230
3511
Crescent Systems
Wolf & Company
l.R.M.A.
133
AMOUNT ACCOUNT
DEBT SERVICE
ITEM
2,300 4812 Transfer to Debt
3,000
1,500
10,000
4816
Service Fund
Transfer to Arboretum
Golf Course Fund
AMOUNT
0
36,250
BUFFALO GROVE GOLF CLUB-546
SERVICE FOCUS:
Core Service Objectives:
Sales of Retail Golf:
Daily Fee Play
Reserved Starting Time
Outing Play
Cart Rental
League Play
Membership Play
Driving Range
GPS
Golf Instruction
Pro Shop Operations:
Purchasing
Retail Sales
Promotion & Customer Goodwill
Maintenance:
Course Maintenance
Building Maintenance
Public Space Maintenance
Range Maintenance
Dining/Banquet Sales:
Banquet
Restaurant
Beverage Carts
Lease Management
Capital Improvements:
Course
Facilities
Public Land Management:
Floodplain Set Aside/Protection
Open Space Management
Adjacent Property Owner Goodwill
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Capital Improvements:
Facilities
Maintenance:
Equipment Maintenance
Pesticide & Fertilization
Building Maintenance
Marketing:
Advertising & Promotions
Specialized Marketing
Directed Communications
WebSite
Golf Expo & Convention
Complimentary Gon
Training:
Safely
Specialized Training
In-House Training
Academic Training
134
Infrastructure:
Purchasing:
Prepare Bid Documents
Budget:
Operating
Capital
Human Resources:
Communications:
Records Administration:
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET ESTIMATE BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 314,832 315,000 314,832
3012 Salaries-Overtime 28,000 25,000 28,000
3021 Salaries-Seasonal Grounds 0 23,000 6,000
3022 Salaries-Seasonal Clubhouse 55,000 56,000 60,000
3023 Salaries-Part Time Grounds 132,000
3024 Salaries-Part Time Clubhouse
3018 Longevity
Sub-total-Personal Services
PERSONAL BENEFITS:
3111 Group Medical & life Insurance 63,741 64,500 63,741
3112 Professional Training 2,000 0 1,000
3113 Dues & Memberships 3,200 1,000 3,200
3114 Uniform Rentals 5,500 3,000 5,000
3117 Safety Equipment 500 200 1,000
3125 Employer's Contribution-Pension 108,973 97,000 113,052
31291CMAIRC Deferred Compensation 5,382 5,300 5,382 1.63%
Sub-total-Personal Beneflls 189,296 171,000 192,375 12.50%
OPERATING EXPENSES:
3211 Telephone 6,500 5,000 5,500
3212 Postage 300 50 250
3213 Travel 500 0 500
3219 Printing 700 500 500
3221 Computer Services 7,900 5,000 5,300
3230 Audit Fees 2,600 1,500 1,500
3240 Supplies-Clubhouse 8,000 9,400 8,000
3260 Supplies-Golf Course 7,000 6,000 7,000
3370 Merchandise Purchases 65,000 64,000 60,000
3380 Golf Cart Rental 44,000 40,000 40,000
3390 Driving Range 5,000 2,500 3,000
3391 Advertising & Promotions 10,000 9,000 10,000
3392 GPS Expense
3395 State Sales Tax
SuMotai-Opera1ing Expenses
INSURANCE & PENSIONS:
3511 Risk Management Pool
3512 Unemployment Insurance
Sub-total-Insurance & Pensions
COMMODITIES:
3811 Electric-Facilities 60,000 83,000 65,000
3812 Gas-Facilities 18,000 10,000 15,000
3823 Chemicals & Fertilizers 64,000 58,000 65,000
3824 Small Equipment Tools & Hardware 1,500 1,400 1,000 1.74%
Sub-total-Commodities 143,500 152,400 146,000 -4.20%
MAINTENANCE & REPAIRS-FACILITIES:
3916 Buildings & Facilities 10,000 8,000 10,000
3917GolfCourse 38,500 42,000 41,000
3919 Irrigation Systems
Sub-total-Maintenance & Repairs-Other
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 23,000 29,000 23,000 0.00%
Sub-total-Maintenance & Repairs-Other 23,000 29,000 23,000 -20.69%
BUFFALO GROVE GOLF CLUB-EXPENSE
135
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
4211 Gasoline
Sub-total-Maintenance & Repairs-Vehicles
CAPITAL EQUIPMENT:
4315 Reserve for Capital Replacement 53,288 0 11,593
4316 Operating Equipment 3,000 0 1,000
4317 Reserve for Computer Replacement 2,500 0 12,59~1 -78.58%1
Sub-total-Capital Equipment 58,788 0 0.00%
CAPITAL PROJECTS-FACILITIES:
4611 Building Improvements 3,000 0 3,000
4613 Golf Course Improvements 24,000 17,000 58,500 56.10%
Sub-total-Capital Projects-Facilities 27,000 17,000 61,500 261.76%
OPERATING TRANSFERS:
4811 Trans-Corporate Fund 0 0 0
4812 Trans-Debt Service Fund 0 0 0
4816 Trans-Arboretum Golf Course Fund
Sub-total-Operating Transfers
ALL OTHER EXPENSES:
4928 IRMA Deductible-Workers Camp 0 0 0
4953 Credit Card Fees/Charges 20,000 21,000 21,000
4935 All Other Expenses 500 0 500 4.88%
Sub-total-All Other Expenses 20,500 21,000 21,500 2.38%
GRAND TOTAL-BUFFALO GROVE GOLF CLUB 1,412,300 1,264,450 1,365,0001
-3.35%1
7.95%:
BUFFALO GROVE GOLF CLUB-EXPENSE
136
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET ESTIMATE BUDGET FY 2010 v. FY 2009 {EA)
PROPERTY TAXES:
1027 Corporate Purpose Bond Levy-Cook 0 0 0
1028 Corporate Purpose Bond Levy-Lake 0 0 ~I 0.00%1
Sub-total-Property Taxes 0 0 0.00%
GOLF COURSE FEES:
1221 Greens Fees 810,000 755,000 800,000
1222 Power Cart Rental 210,000 155,000 175,000
1223 Pull Cart Rental 1,000 1,250 1,000
1225 Memberships/Passes 45,000 30,000 40,000
1227 Locker Room Fees 500 100 500
1228 Merchandise Sales 70,000 54,000 65,000
1229 Sales Tax Revenue 5,300 4,200 5,200
1230 Club Rentals 5,000 3,500 5,000
1232 Rental Income 60,000 50,000 50,000
1233 Utility Reimbursements 20,000 30,000
1234 GPS Income
1235 Coupon Sales
Sub-total-Golf Course Fees
INVESTMENT REVENUE:
1241 Interest Income-Savings 0
12421nterest Income-Investment Pool
Sub-total-Investment Revenue
OPERATING TRANSFERS:
1271 Transfer From Corporate Fund-Debt 0 0 0
1271 Transfer From Corporate Fund-Contingency 49,924 0 0
1273 Transfer From Golf Fund 41,984 36,000 36,250 -60.56%
Sub-total-Operating Transfers 91,908 36,000 36,250 0.69%
All OTHER REVENUE:
1299 Miscellaneous Revenue 250 0 0
1299 GPS Advertising 5,000 500 5,000 -4.76%
Sub-total-All Other Revenue 5,250 500 5,000 900.00%
-9.38%
GRAND TOTAL-ARBORETUM GOLF COURSE 1,399,458 1,154,550 1,268,200 9.84%
ARBORETUM GOLF COURSE-REVENUE
137
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
ARBORETUM GOLF COURSE-548
BUDGET SUMMARY AND DESCRIPTION:
The Arboretum Golf Course Fund is to provide for the entire scope of staff and administrative services necessary to operate the Arboretum
Golf course on an annual basis. The majority of the services are of a physical nature in that the programs identified are to provide for the
efficient and effective operations of a golf course. Overall objectives of the Fund are to maintain the physical quality of the golf course
grounds in a manner that is acceptable to the patron and to enhance the enjoyment of the game. Limited Pro Shop services are offered in
support of the golf play in a retail manner.
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
Staffing for FY 2010 will consist of the following positions:
1. Director of Golf Operations (Partial)
2. Head Golf Professional
3. Golf Course Superintendent (Partial)
4. Golf Course Maintenance Worker Ill
5. Facility Coordinator
6 Maintenance/Horticulturist
7. Assistant Golf Professional (Part Time)
8. Golf Course Maintenance Workers (Part Time)
9. Golf Course Starters/Rangers (Part Time)
10. Golf Course Attendants/Cashiers (Part Time)
The budget for the fiscal period: $1,268,200
138
ARBORETUM GOLF COURSE-548
CAPITAL PURCHASES
ACCOUNT ITEM
3917 Tree Trimming
Lake Algae Treatment
Tee/Fairway Repair
Flag/Tee Markers
Mulch
4315 Reserve for
Capital Replacement
4316 300 Gallon Sprayer
Fairway Mowers (2)
Tractor
Contingency
4611 Maint Contingency
4613 Trees
Lake Bank Stabilization
Soil, Sand, Gravel
Landscape & Flowers
Deep Tine Aeration
Landscape Entrance
Gabion Repairs #15
Cart Path Repairs
Cobblestone Work
by Tees
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
8,000
2,500
4,000
6,000
3,000
11,425
50,000
84,000
27,000
2,000
1,000_
3,000
5,000
7,000
8,000
3,500
2,000
4,000
3,500
2,000
3221
3230
3380
3511
DTN Weather
Cresent Systems
Wolf and Company
Golf Cart Rental
I.R.M.A.
139
AMOUNT ACCOUNT
DEBT SERVICE
ITEM
3,000 4812 Transfer to Debt
3, 000 Service
1,500
47,000
10,000
AMOUNT
0
ARBORETUM GOLF COURSE-548
SERVICE FOCUS:
Core Service Objectives:
Sales of Retail Golf:
Daily Fee Play
Reserved Starting Time
Outing Play
Cart Rental
League Play
Membership Play
GPS
Golf Instruction
Pro Shop Operations:
Purchasing
Retail Sales
Promotion & Customer Goodwill
Maintenance:
Course Maintenance
Building Maintenance
Public Space Maintenance
Dining/Banquet Sales:
Banquet
Restaurant
Beverage Carts
Lease Management
Capital Improvements:
Course
Facilities
Public Land Management:
Floodplain Set Aside/Protection
Open Space Management
Adjacent Property OWner Goodwill
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL SERVICE FOCUS
FY2010
Service Support:
Capital Improvements:
Facilities
Maintenance:
Equipment Maintenance
Pesticide & Fertilization
Building Maintenance
Marketing:
Advertising & Promotions
Specialized Marketing
Directed Communications
WebSite
Golf Expo & Convention
Complimentary Golf
Training:
Safety
Specialized Tr~ining
In-House Training
Academic Training
140
Infrastructure:
Purchasing:
Prepare Bid Documents
Budget:
Operating
Capital
Human Resources:
Communications:
Records Administration:
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v. FY2009
DESCRIPTION BUDGET ESTIMATE BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL SERVICES:
3011 Salaries-Full Time 349,455 348,940 350,954
3012 Salaries-Overtime 31,000 27,500 30,000
3021 Salaries-Seasonal Grounds 7,000 3,000 6,000
3022 Salaries-Seasonal Clubhouse 85,000 66,500 75,000
3023 Salaries-Part Time Grounds 125,000 86,000 105,000
3018 Longevity 3,400 3,400 3,400 -5.08%
Sub-total-Personal Services 600,855 535,340 570,354 6.54%
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance 41,821 42,000 41,821
3112 Professional Training 2,000 2,000 1,000
3113 Dues & Memberships 2,100 3,000 2,500
3114 Uniform Rentals 6,000 5,100 6,000
3117 Safety Equipment 500 300 500
3125 Employer's Conlnbution-Pension 102,805 92,000 104,700 0.83%
Sub-total-Personal Benefits 155,226 144,400 156,521 8.39%
OPERATING EXPENSES:
3211 Telephone 5,500 5,000 5,000
3212 Postage 100 0 100
3213 Travel 500 0 500
3219 Printing 1,000 500 1,000
3221 Computer Services 5,200 4,300 6,000
3230 Audit Fees 2,625 1,500 1,500
3231 Fiscal Agent Fees 0 0 0
3240 Supplies-Clubhouse 8,000 6,500 8,000
3260 Supplies-Golf Course 13,000 10,300 13,000
3370 Merchandise Purchases 60,000 56,000 50,000
3380 Golf Cart Rental 56,000 44,000 47,000
3391 Advertising & Promotions 20,000 18,000 20,000
3392 GPS Expense 54,000 53,000 54,000
3395 Sales Tax 5,100 4,000 5,000 -8.62%
Sub-total-Operating Expenses 231,025 203,100 211,100 3.94%
INSURANCE & PENSIONS:
3511 Risk Management Pool 10,000 10,000 10,000
3512 Unemployment Insurance 800 800 800 0.00%
Sub-total-Insurance & Pensions 10,800 10,800 10,800 0.00%
COMMODITIES:
3811 Electric-Facilities 60,000 60,000 60,000
3812 Gas-Facilities 25,000 16,000 18,000
3823 Chemicals & Fertilizers 90,000 89,100 91,000
3824 Small Equipment Tools & Hardware 1,000 600 1,000 -3.41%
Sub-total-Commodities 176,000 165,700 170,000 2.60%
MAINTENANCE & REPAIRS-FACILITIES:
3916 Buildings & Facilities 10,000 10,500 10,000
3917 Golf Course 29,500 14,000 23,500
3919 Irrigation Systems 6,000 2,000 13,000 2.20%
Sub-total-Maintenance & Repairs-Other 45,500 26,500 46,500 75.47%
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment 27,000 13,000 19,000 -29.63%
Sub-total-Maintenance & Repairs-Other 27,000 13,000 19,000 46.15%
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline
Sub-total-Maintenance & Repairs-Vehicles
ARBORETUM GOLF COURSE-EXPENSE
141
ARBORETUM GOLF COURSE-EXPENSE
142
VILLAGE OF BUFFALO GROVE
FY 2010 BUDGET
ALL OTHER FUND BUDGETS
SPECIAL REVENUE
ILLINOIS MUNICIPAL RETIREMENT FUND
PARKING LOT FUND
MOTOR FUEL TAX FUND
CAPITAL PROJECTS
CAPITAL PROJECTS FUND-FACILITIES DEVELOPMENT FUND
CAPITAL PROJECTS FUND-VILLAGE-WIDE CONTRACTUAL STREET MAINTENANCE FUND
DEBT SERVICE
FACILITIES DEVELOPMENT DEBT SERVICE FUND
PENSION AND FIDUCIARY
POLICE PENSION FUND
FIRE PENSION FUND
ENTERPRISE
REFUSE SERVICE
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PROPERTY TAXES:
10251MRF Levy-Cook 362,713 331,905 350,301
10261MRF Levy-lake 1,106,955 1,117,171 1,239,846
1040 Prior Years Taxes 0 0 0 8.20%
Sub-total-Property Taxes 1,469,668 1,449,076 1,590,147 9.74%
OTHER TAXES-STATE:
1057 Corp. Personal Property 7,500 0 0
Replacement Taxes
ol -100.00%!
Sutrtotai-Other Taxes-State 7,500 0 0.00%
INVESTMENT REVENUE:
1242 Interest Income-Investment Pool 750 0 2501 -66.67%1
Sub-total-Investment Revenue 750 0 250 0.00%
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund 0 0 ~I 0.00%1
Sub-total-Operating Transfers 0 0 0.00%
GRAND TOTAL-IMRF FUND 1,477,918 1,449,076 1,590,3971
7.61%1
9.75%:
IMRF FUND-REVENUE
143
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
ILLINOIS MUNICIPAL RETIREMENT FUND~501
CAPITAL PURCHASES MAJOR CONTRACTS
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR
NONE 3126 Social Security
Administration~FICA
3127 Illinois Municipal
Retirement Fund
3128 Social Security
Administration~
Medicare
144
AMOUNT ACCOUNT
448,658
825,750
276,813
DEBT SERVICE
ITEM
NONE
AMOUNT
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
ILLINOIS MUNICIPAL RETIREMENT FUND-501
BUDGET SUMMARY AND DESCRIPTION:
The Village's IMRF Fund is to provide for the funding of employer contributions for FICA (Social Security), Medicare for those employees
that participate in that program only, and Illinois Municipal Retirement Fund retirement and disability programs. Any level of expenditure
represents the Village's obligation to contribute for employee retirement and disability costs in FY 2009. The tax rate for calendar, 2010 is
estimated to be 6.20% for each period of the total wages of participating employees up to $106,800 for the FICA portion of wages and
1.45% for each period of total wages of those employees partiCipating within the Medicare system. The Village's calendar 2010 obligation
to lMRF is 12.62% of total wages, with no cap on the amount of individual earnings.
The budget for the fiscal period: $1,553,221
145
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL BENEFITS:
3126 Employe~s Contribution-FICA 455,233 440,000 448,658
3127 Employer's Contribution-IMRF 759,105 753,548 825,750
3128 Employer's Contribution-Medicare 285,010 276,449 278,813 3.59%
Sub-total-Personal Benefits 1,499,348 1,469,997 1,553,221 5.66%
GRAND TOTAL-IMRF FUND 1,499,348 1,469,997 1,553,2211
3.59%1
5.66%
IMRF FUND-EXPENDITURES
146
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY2010v. FY 2009(EA)
ALL OTHER INCOME:
1294 Rental Income 1,300 750 BOO
1299 All Other Income 0 0 0
1300 Parking Lot Fees-Monthly Passes 83,200 77,900 83,200
1301 Parking Lot Fees--Daily Rates 67,000 57,190 66,700 -0.53%
Sub-total-AU Other Income 151,500 135,840 150,700 10.94%
GRAND TOTAL-PARKING LOT FUND 151,500 135,840 150,7001
-0.53%1
10.94%:
PARKING LOT FUND-REVENUE
147
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
PARKING LOT FUND-503
BUDGET SUMMARY AND DESCRIPTION:
This Fund is to provide 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 equal $1.75/day times the average estimated daily usage based
on identified trends. The sale of bi-monthly convenience passes are also based on current sales trends with the pass valued at $50/bi-
monthly with a prorated cost if purchased later in the sales period, as set by Ordinance. Expenditures are based on projections for both
lot and station maintenance for the fiscal period. The largest obligatioris are land lease rental fees due Commonwealth Edison on an
annual basis. An additional contract with PACE requires payment by the Village for daily fees collected as well as a portion of the bi-
monthly convenience parking pass revenue when commuters use the PACE-owned area of the parking lot. Payments due PACE are
actual collections reduced by the lesser of 50% of the revenue collected monthly from users of the PACE lot or actual maintenance
performed by the Village that is dedicated to the PACE lot.
The budget for the fiscal period: $150,700
PARKING LOT FUND~503
CAPITAL PURCHASES
ACCOUNT ITEM
NONE
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
MAJOR CONTRACTS
AMOUNT ACCOUNT CONTRACTOR
3216 Maintenance Contract
Station Cleaning
4950 Commonwealth Edison
Station Site Rental Fee
4951 PACE Parking Lot
Rental Fees
149
DEBT SERVICE
AMOUNT ACCOUNT ITEM
6,500 NONE
75,000
15,500
AMOUNT
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
PERSONAL SERVICES:
3014 Salaries-Part Time 13,000 14,860 15,000 15.38%
Sub-total-Personal Services 13,000 14,860 15,000 0.94%
PERSONAL BENEFITS:
3126 Employer's Contribution-FICA 805 925 740
3128 Employer's Contribution-Medicare 190 215 2201 -3.52%1
Sub-total-Personal Benefits 995 1,140 960 -15.79%:
OPERATING EXPENSES:
3211 Telephone 100 0 0
3216 Maintenance Contracts 6,800 3,000 6,500
3250 Supplies-All Other 8,500 5,500 7,500 -9.09%
Sub-total-Operating Expenses 15,400 8,500 14,000 64.71%
COMMODITIES:
3811 Facilities-Electric 12,000 10,000 12,000
38 12-Facilities-Gas 4,000 2,500 3,000
3822 Traffic & Street Signs 500 0 0
3823 Chemicals & Fertilizers 2,000 0 2,000
3825 Electric-Street Lighting 5,000 3,000 4,000 -10.64%
Su b-totai-Commodities 23,500 15,500 21,000 35A8%
MAINTENANCE & REPAIRS-FACILITIES:
3913 Parking Lot Lights 2,500 0 2,000
3916 Building & Facilities 5,000 2,500 5,000
3918 Parkway Trees 1,000 0 1,000
3920 Parking Lots 1,000 0 1,000 -5.26%
Sub-total-Maintenance & Repairs-Facilities 9,500 2,500 9,000 260.00%
ALL OTHER EXPENSES:
4935 All Other Expenses 500 0 240
4950 Lease Payments 107,387 107,387 75,000
4951 Pace Parking Lot Fees 15,500 13,500 15,500 -26.46%
Sub-total-All Other Expenses 123,387 120,887 90,740 -24.94%
GRAND TOTAL-PARKING LOT FUND 185,782 163,387 150,7001
-18.88%1
-7.76%
PARKING LOT FUND-EXPENDITURES
150
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009(EA)
OTHER TAXES-STATE:
1054 Motor Fuel Tax Allotment 1,248,335 1,139,255 1,140,350 -8.65%
Sub-total-Other Taxes-State 1,248,335 1,139,255 1,140,350 0.10%
INVESTMENT REVENUE:
12421nterest Income-Investment Pool 200 250 2001 0.00%1
Sub-total-Investment Revenue 200 250 200 -20.00%:
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund-HRST 657,860 628,800 555,710
1271 Transfers From Corporate Fund-Other 300,000 300,000 37,085
1275 Transfers From Capital Projects Fund 0 298,415 0 -38.11%
Sub-total-Operating Transfers 957,860 1,227,215 592,795 -51.70%
ALL OTHER REVENUE:
1299 All Other Revenue 15,000 0 945,700 6204.67%
Sub-total-All Other Revenue 15,000 0 945,700 0.00%
20.60%
GRAND TOTAL-MOTOR FUEL TAX FUND 2,221,395 2,366,720 2,679,045 13.20%
NOTES:
ESTIMATED DECEMBER 31, 2009 CASH AND INVESTMENT BALANCE--$0
•
MOTOR FUEL TAX FUND-REVENUE
151
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
MOTOR FUEL TAX FUND-504
BUDGET SUMMARY AND DESCRIPTION:
Motor Fuel Tax improvements and projects are needed to provide for safety and capacity improvements for Village roadways. They also
provide for the ongoing maintenance and improvement of local Village--owned streets, where designed and required. In FY 2010,
emphasis will directed toward the construction related engineering for those streets recommended for improvement in 2010 along with the
actual design ofthose streets recommended for work In 2010 as a result of the 2009 Pavement Evaluation Program. Detailed plans and
specifications will be prepared for the identified streets including surface treatments, base repairs and any necessary drainage and curb
improvement. Construction will be performed by a contr~ctor selected through a competitive bidding process with construction
engineering will be performed by a consulting engineer. The Village Engineer will perform administration of the engineering service and
construction contract.
The following program is being performed in FY 2010 through the Fund:
Village-wide Contractual Street Maintenance:
Knollwood Drive
Oxford Drive
Woodstone Circle
Woodstone Drive
Brandywyn Lane
Coventry Lane
Coventry Court
London Court
Dover Court
Brandywyn Lane
Brandywyn Court
LeJardln Cour-t
Old Oak Drive
Old Oak Court West
Old Oak Court East
Old Checker Road
Main Street
The budget for the fiscal period:$ 2,679,045
Thompson Boulevard to Oxford Drive
Knollwood Drive to end
Woodstone Drive to Woodstone Drive
Weiland Road to Woodstone Circle
Aptakisic Road to Com Ed ROW
Brandywyn Lane to end
Coventry Lane to end
Brandywyn Lane to end
Srandywyn Lane to end
Deerfield Parkway to Thompson Boulevard
Brandywyn lane to end
Annstrong Drive to end
Buffalo Grove Road to end
Old Oak Drive to end
Old Oak Drive to end
Checker Drive to Buffalo Grove Road
Half Day Road to Port Clinton Road
152
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
CAPITAL PROJECTS-STREETS & ROADS:
4511 Street Maintenance/Engineering & Design 200,000 206,398 338,000
4511 Street Maintenance/Construction
Sub-total-Capita! Projects-Streets &
Roads
16.48%
GRAND TOTAL-MOTOR FUEL TAX FUND 2,300,000 2,366,718 2,679,045 13.20%
MOTOR FUEL TAX FUND-EXPENDITURES
154
FY FY FY
ACCOUNT 2009 2009 2010 FY2010 v. FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
OPERATING TRANSFERS:
1271 Transfers-Corporate Fund
Sub-total-Operating Transfers
ALL OTHER INCOME:
1299 All other Income-Capital Financing 2,000,000 0 3,000,000
1299 All Other Income-Pace Lot Reimbursement 0 0 330,000
1299 All Other Income-Grants-White Pine Trail 374,350 152,320 0
1299 All Other Income-Grants-Dundee Road 0 0 520,170
Streetscape Improvement 62.16%
Sub-total-All Other Income 2,374,350 152,320 3,850,170 2427.69%
43.66%
GRAND TOTAL-CAPITAL PROJECTS FUND 2,963,395 552,320 4,257,170 670.78%
FACILITIES DEVELOPMENT
CAPITAL PROJECTS FUND-FACILITIES DEVELOPMENT-REVENUE
155
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
FACILITIES DEVELOPMENT CAPITAL PROJECTS FUND-511
BUDGET SUMMARY AND DESCRIPTION:
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 2010 elements of the Village's comprehensive Capital
Improvement Plan for the FY 2010 through FY 2014 period adopted by the President and Board of Trustees on November 2, 2009.
Funding will come from several sources, most notably the transfer of prior accumulations of unreserved Corporate Fund Fund Balance as
authorized under current Village use policies along with the assumed issuance of corporate debt to support the proposed program to fund
the proposed Storm Water Drainage Improvement program, which includes funding to reimburse for previously capitalized project
engineering and design fees paid to Christopher Burke Engineering. Lastly, it is anticipated that grant funding will be both sought and
obtained prior to initiating any work elements on the Dundee Road Streetscape Improvement as well as the Municipal Parking Facility
Maintenance prog!llm specific to the repair of the Pace parking lot at the Village's Metra station.
The following projects, as identified in the Capital Improvement Plan, are proposed for FY 2010:
PBF33/97Municipal Parking Facility Maintenance
PBF69108Fire Station #25 Window Replacement
PBF72109Fire station #27 Carpet Replacement
PBF84/09Buffalo Grove Golf Club HVAC System Replacement
PBF9211 0 IT Redundant Data Storage Project
PBF93/1 OStorm Water Drainage Improvement
ST42/09 Dundee Road Streetscepe Improvement
The budget for the fiscal period: $ 3,728,251
156
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
CAPITAL PROJECTS-FACILITIES:
4611 Building/Public Ground Improvements 173,680 24,680 67,000
4657 Municipal Parking Facility Maintenance 43,000 47,327 359,000
4659 BGGC HVAC Replacement 0 0 180,040
4668 Fire Station #26 Front Door Replacement 0 28,111 0
4681 Bikeway Construction-CornEd ROW 5,000 0 0
Thompson/Aptakisic
4682 White Pine Trail Study 515,715 63,230 0
4684 Public Service Center Expansion 2,000,000 48,775 0
4689 EOC Remodeling/Antenna Replacement 0 23,392 0
4691 Old Checker Road Culvert Replacement 150,000 91,573 0
4692 Police Range Electronics Replacement 60,000 50,100 0
4693 Dundee Road Streetscape Improvement 16,000 0 650,211
4694 Storm Water Drainage Improvement 0 350,000 2,472,000
25.81%
Sub-total-Capital Projects-Facilities 2,963,395 727,188 3,728,251 412.69%
25.81%
GRAND TOTAL-CAPITAL PROJECTS FUND 2,963,395 727,188 3,728,251 412.69%
FACILITIES DEVELOPMENT FUND
CAPITAL PROJECTS FUND-FACILITIES DEVELOPMENT-EXPENDITURES
158
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v. FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
INVESTMENT REVENUE:
12411nterest Income-Savings 20 450 20
1242 Interest Income-Investment Pool 14,000 3,200 4,000
1243 Interest Income-Money Market 500 0 0
12441nlerest Income-Certificates of Deposit 0 0 0
1245 Interest Income-Government Securities 0 0 4,02~1 Sub-total-Investment Revenue 14,520 3,650
ALL OTHER INCOME:
1299 All Other Income-Cook County Hgwy Dept 92,995 0 221,810
Sub-total-All Other Income 92,995 0 221,810
GRAND TOTAL-CAPITAL PROJECTS FUND 107,515 3,650 225,8301
VILLAGE-WIDE STREET CONSTRUCTION
NOTES:
CAPITAL PROJECTS-STREETS & HIGHWAY PROGRAMS FUNDED WITH PARTIAL PROCEEDS OF SERIES 1994
CORPORATE PURPOSE GENERAL OBLIGATION BONDS-(ORIGINAL PROCEEDS-$705,000)
CAPITAL PROJECTS-STREETS & HIGHWAY PROGRAMS FUNDED WITH PROCEEDS OF SERIES 1995
CORPORATE PURPOSE GENERAL OBLIGATION BONDS (ORIGINAL PROCEEDS-$2,775,850)
CAPITAL PROJECTS-STREETS & HIGHWAY PROGRAMS FUNDED WITH PROCEEDS OF SERIES 2003
CORPORATE PURPOSE GENERAL OBLIGATION BONDS (ORIGINAL PROCEEDS-$2,601,260)
DEBT PROCEEDS TO FUND STREET & ROAD PROJECTS PER FY 2010 THROUGH FY 2014
CAPITAL IMPROVEMENT PLAN
ILLINOIS ROUTE 22 PROJECT BASED ON ESTIMATED LOCAL SHARE AS ESTABLISHED WITHIN
JOINT AGENCY PARTICIPATION AGREEMENTS AS OF 12/31/09.
WEILAND ROAD/PRAIRIE ROAD PROJECT REPRESENTS PHASE I ENGINEERING COSTS TO BE REIMBURSED
BY COUNTY OF LAKE PER INTERGOVERNMENTAL AGREEMENT; VILLAGE ADVANCING FUNDS FOR
THIS PHASE OF PROJECT IN ORDER TO PRESERVE OTHER FUNDING COMMITMENTS.
AS OF DECEMBER 31, 2009, CASH AND INVESTMENT ESTIMATE: $1,278,300
CAPITAL PROJECTS FUND-VILLAGE-WIDE STREET CONSTRUCTION-REVENUE
159
-72.31%1
10.14%
138.52%
0.00%
110.05%1
6087.12%
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
VILLAGE"WIDE STREET CONSTRUCTION CAPITAL PROJECTS FUND-512
BUDGET SUMMARY AND DESCRIPTION:
Construction projects in partnership with other public jurisdictions for transportation purposes relative to streets will be funded from within
this budget. Proceeds from the sale of the Village's Corporate Purpose General Obligation Bonds-Series 1994 and Series 2003 plus
certain of the proceeds from the Corporate Purpose General Obligation Bonds-Series 1995, along with interest earnings and grant
proceeds, provide the funding for projects undertaken. The elements of this program have been identified and recommended as part of
the Village's comprehensive Capital Improvements Plan for the period FY 2010 through FY 2014 adopted on November 2, 2009 wnh the
projects noted scheduled for FY 2010 implementation or continuation.
The following projects, as identified in the Capital improvement Plan, are proposed for FY 2010:
SLC14/09Aptakislc Road and Brandywyn Lane Traffic Signal Improvement
ST32/02 Deerfield Parkway Street Improvement
ST37/04 Illinois Route 22/Half Day Road Street Improvement
ST 40/08 Weiland Road/Prairie Road Street Improvement
The budget for the fiscal period: $1,470,277
160
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 {EA)
CAPITAL PROJECTS-STREETS & ROADS:
4537 Deerfield Parkway Street Improvement 576,497 0 576,497
IL 83 to Weiland Road
4538 Dundee Road Intersection Lighting Project 297,689 237,556 0
453911 Route 22 Street Improvement 210,454 0 210,454
4541 Aptakisic Road Traffic Signal Improvement 34,589 33,198 0
4542 Weiland Road/Prairie Road Street 640,000 300,000 496,390
4543 Aptakisic Road and Brandywyn Lane 0 0 186,936
Traffic Signal Improvement
-16.42%
Sub-total-Capital Projects-Streets & Roads 1,759,229 570,754 1,470,277 157.60%
OPERATING TRANSFERS:
4815 Transfer-Motor Fuel Tax Fund
Sub-total-Operating Transfers
-16.42%
GRAND TOTAL-CAPITAL PROJECTS FUND 1,759,229 869,169 1,470,277 69.16%
VILLAGE-WIDE STREET CONSTRUCTION
CAPITAL PROJECTS FUND-VILLAGE-WIDE STREET CONSTRUCTION-EXPENDITURES
162
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PROPERlY TAXES:
1027 Corp. Purpose Bond Levy-Cook 193,821 177,357 177,143
1028 Corp. Purpose Bond Levy-Lake 591,517 609,366 626,974
1040 PriorY ears Taxes 0 0 804,11~1 2.39%1
Sub-total-Property Taxes 785,338 786,723 2.21%
INVESTMENT REVENUE:
12411nterest Income-Savings
12421nterest Income-Investment Pool
Sub-total-Investment Revenue
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund 450,000 450,000 200,000
1272 Transfers From Water Fund 180,000 180,000 180,000
1273 Transfers From Golf Course Fund 75,000 75,000 0 -46.10%
Sub-total-Operating Transfers 705,000 705,000 380,000 -46.10%
-20.60%
GRAND TOTAL-DEBT SERVICE FUND 1,491,738 1,492,023 1,184,417 -20.62%
FACILITIES DEVELOPMENT
DEBT SERVICE FUND-FACILITIES DEVELOPMENT-REVENUE
163
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
FACILITIES DEVELOPMENT DEBT SERVICE FUND-523
BUDGET SUMMARY AND DESCRIPTION:
The Facilities Development Debt Service Fund is to provide for the payment of principal, Interest and fiscal agents fees on corporate
purpose general obligation bonds issued to fund various capital development and construction projects in the Village. The projects include
the construction of a new Police Station, Club House at the Buffalo Grove Golf Club, expansion of the Public Service Center, remodeling
of the lower level of Village Hall, construction of a build-to-suit facility for the United States Postal Service, rehabilitation of certain Village
facilities in order to accommodate the requirements of the American's with Disabilities Act, expansion of the Fire Service headquarters
with a new administrative wing and the construction of the Village's rail commuter station along the Wisconsin Central railway in
participation with METRA. Ten issues of general obligation bonds have been closed to date:
Corporate Purpose General Obligation Bonds-Series 1985
Corporate Purpose General Obligation Bonds~Series 1989
Corporate Purpose General Obligation Bonds-Series 1992
Corporate Purpose General Obligation Bonds-Series 1993~A
Corporate Purpose General Obligation Bonds-Series 1994
Corporate Purpose General Obligation Bonds-Series 2001~A
Corporate Purpose General Obligation Bonds-Series 2001~6
Corporate Purpose General Obligation Bonds~Series 2002~A
Corporate Purpose General Obligation Bonds~Series 2002-B
Corporate Purpose General Obligation Bonds~Series 2003
As of January 1, 2010, the Series 1986, Series 1989, Series 1992, Series 1993-A, Series 1994 and Series 2002-A bonds have been
retired. Of all bonds issued, a total amount of $29,678,000 of indebtedness was incurred. The balance remaining as of the beginning of
FY 2010 totals $6,575,000 representing a retirement rate of 77.85%
The budget for the fiscal period: $ 1,173,750
164
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
OPERATING EXPENSES:
3231 Fiscal Agent Fees 2,800 2,800 2,800 0.00%
Sub-total-Operating Expenses 2,800 2,800 2,800 0.00%
DEBT SERVICE:
4711 Principal Payments-General 1,165,000 1,165,000 885,000
Obligation Bonds
4716 Interest Payments-General 331,885 331,885 285,950
Obligation Bonds -21.77%
Sub-total-Debt Service 1,496,885 1,496,885 1,170,950 -21.77%
-21.73%
GRAND TOTAL-DEBT SERVICE FUND 1,499,685 1,499,685 1,173,750 -21.73%
FACILITIES DEVELOPMENT
DEBT SERVICE FUND-FACILITIES DEVELOPMENT-EXPENDITURES
166
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v. FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
INVESTMENT REVENUE:
12411nterest Income-Savings 3,500 1,223 1,200
1242 Interest lncome~lnvestment Pool 150,000 15,819 16,000
1243 Interest Income-Money Market 1,500 40 500
1245 Interest lncome~Govemment 16,250 18,036 55,029
Securities
1246 Amortization~Security Discount 792,359 752,486 530,242
or Premium
1247 Loss/Gain-Security Transactions 0 0 0
1248 Annuity Gain/Losses 100,000 1,702,698 570,700
1249 Stock Dividends 0 119,271 100,000
Sub-total-Investment Revenue 1,063,609 2,609,573 1,273,671
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund 1,740,156 1,713,283 2,072,548
Sub-total-Operating Transfers 1,740,156 1,713,283 2,072,548
ALL OTHER REVENUE:
1296 Pension Withheld 622,950 624,129 607,179
1299 All Other Income 0 24,577 0
Sub-total-All Other Revenue 622,950 648,706 607,179
GRAND TOTAL-POLICE PENSION FUND 3,426,715 4,971,562 3,953,3981
REVENUE IN EXCESS OF AMOUNTS NECESSARY TO PROVIDE FOR BENEFITS AND FUND EXPENDITURES
WILL BE APPLIED TOWARD THE SATISFACTION OF BOTH FUTURE AND PAST SERVICE BENEFIT OBLIGATIONS
AS DETERMINED AS THE OUTPUT OF ANNUAL FUND ACTUARIAL ANALYSIS.
POLICE PENSION FUND-REVENUE
167
19.75%
51.19%
19.10%
20.97%
-2.53%
-6.40%
15.37%1
-20.48%
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
POLICE PENSION FUND-531
BUDGET SUMMARY AND DESCRIPTION:
This Fund provides for the accounting of funds received and paid out for qualifying benefits for retirement or disability based on actuarial
estimates and assumptions provided either by the Illinois Department of Insurance or independent actuaries retained by the Village for
eligible public safety employees within the Village's Police SeJVice. Benefits are defined by the applicable sections of the Illinois Pension
Code. All excess funds will be accumulated in the Fund Balance in order to meet future pension obligations of retired and/or disabled
employees or their family members.
The current distribution of pensions paid (retirement, disability, or death) and by rank of member at time of separation is as follows:
Police Officer
Sergeant
Commander
Deputy Chief
Chief
Retirement
10
7
5
2
The budgelfor the fiscal period: $ 1 ,631,960
Disability
2
168
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
POLICE PENSION FUND~531
CAPITAL PURCHASES MAJOR CONTRACTS DEBT SERVICE
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT ITEM AMOUNT
NONE NONE NONE
169
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v.FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL BENEFITS:
3131 Survivor Pension-Police 0 0 98,534
3133 Pension Payments-Police 1,348,512 1,361,195 1,349,398
3135 Disability Payments-Police 89,528 89,528 89,528
3138 Pension Refund-Police 0 0 0 6.91%
Sub-total-Personal Benefits 1,438,040 1,450,723 1,537,460 5.98%
ALL OTHER EXPENSES:
4935 All Other Expenses 58,000 12,500 12,500
4958 Investment/Broker Fees 0 76,107 82,000 62.93%
Sub-total-All Other Expenses 58,000 88,607 94,500 6.65%
GRAND TOTAL-POLICE PENSION FUND 1,496,040 1,539,330 1,631,9601
9.09%1
6.02%
POLICE PENSION FUND-EXPENSE
170
FY FY FY
ACCOUNT 2009 2009 2010 FY2010v. FY2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
INVESTMENT REVENUE:
12411nterest Income-Savings 500 1,216 500
1242 Interest Income-Investment Pool 24,000 1,250 2,000
1243 Interest Income-Money Market 6,000 1,000 1,000
1244 Interest Income-Certificates of 322,000 335,000 382,846
Deposit
1245 Interest Income-Government 100,000 42,000 0
Securities
1246 Amortization-Security Discount 157,569 157,569 166,800
or Premium
1247 Loss/Gain-Security Transactions 0 0 0
1248 Annuity Gain/Losses 250,000 2,250,000 533,340
Sub-total-Investment Revenue 860,069 2,788,035 1,086,486
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund
Sub-total-Operating Transfers
ALL OTHER REVENUE:
1296 Pension Withheld 505,365 503,568 515,942
1299 All Other Income 0 0 515,94~1 Sub-total-AU Other Revenue 505,365 503,568
GRAND TOTAL-FIRE PENSION FUND 2,859,322 4,775,166 3,539,987
REVENUE IN EXCESS OF AMOUNTS NECESSARY TO PROVIDE FOR BENEFITS AND FUND EXPENDITURES
WILL BE APPLIED TOWARD THE SATISFACTION OF BOTH FUTURE AND PAST SERVICE BENEFIT OBLIGATIONS
AS DETERMINED AS THE OUTPUT OF ANNUAL FUND ACTUARIAL ANALYSIS.
FIRE PENSION FUND-REVENUE
171
26.33%
-61.03%
2.09%1
2.46%:
23.81%
-25.87%
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY 2010
FIRE PENSION FUND-532
BUDGET SUMMARY AND DESCRIPTION:
This Fund provides for the accounting of funds received and paid out for qualifying benefits for retirement or disability based on actuarial
estimates and assumptions provided either by the Illinois Department of Insurance or independent actuaries retained by the Village for
eligible public safety employees within the Village's Fire Service. Benefits are defined by the applicable sections of the Illinois Pension
Code. All excess funds will be accumulated in the Fund Balance in order to meet future pension obligations of retired and/or disabled
employees or their family members.
The current distribution of pensions paid (retirement, disability, or death) and by rank of member at time of separation is as follows:
Firefighter/Paramedic
Lieutenant
Battalion Chief
Deputy Chief
Chief
Retirement
1
3
The budget for the fiscal period: $ 673,453
Disability
2
172
Death
2
VILLAGE OF BUFFALO GROVE
CAPITAL OUTLAY, MAJOR CONTRACTS, AND DEBT SERVICE
FY 2010
FIRE PENSION FUND-532
CAPITAL PURCHASES MAJOR CONTRACTS
ACCOUNT ITEM AMOUNT ACCOUNT CONTRACTOR AMOUNT ACCOUNT
NONE NONE
173
DEBT SERVICE
ITEM
NONE
AMOUNT
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
PERSONAL BENEFITS:
3132 Survivor Pension-Fire 0 0 88,855
3134 Pension Payments-Fire 367,903 366,059 371,360
3136 Disability Payments-Fire 202,466 212,286 123,238
3139 Pension Refund-Fire 0 0 583,45~1 2.29%1
Sub-total-Personal Benefits 570,369 578,345 0.88%
ALL OTHER EXPENSES:
4935 All Other Expenses 75,000 30,000 40,000
4958 lnvestmenUBroker Fees 0 45,000 50,000 20.00%
Sub-total-All Other Expenses 75,000 75,000 90,000 20.00%
GRAND TOTAL-FIRE PENSION FUND 645,369 653,345 673,4531
4.35%1
3.08%
FIRE PENSION FUND-EXPENDITURES
174
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
All OTHER INCOME:
1298 SWANCC User Fees 1,044,560 1,043,410 1,046,730 0.21%
Sub-total-All Other Income 1,044,560 1,043,410 1,046,730 0.32%
GRAND TOTAL-REFUSE SERVICE FUND 1,044,560 1,043,410 1,046,7301
0.21%1
0.32%
REFUSE SERVICE FUND-REVENUE
175
VILLAGE OF BUFFALO GROVE
DEPARTMENTAL BUDGET SUMMARY
FY2010
REFUSE SERVICE FUND-550
BUDGET SUMMARY AND DESCRIPTION:
The Refuse Service Fund is established as required 'by-the Project UseqAgreement -between 1he ViUage-and -solid Waste Agency .of
Northern Cook County (SWANCC) for the purpose of accounting for all user fees collected by the Village on behalf of the Agency for
transfer station and waste displlSalservices perfonned by the Agency. The budget is based on the FY 2010-2011 commitmentby !he
Village of an estimated 17,548 tons of refuse to be processed at a budgeled rate of $56.62/ton, less an estimated FY 2009-2010 true-up of
$25,815 as credited under !he Village/Agency Project Use Agreement.
The budget for lhe fiscal period: $ 967,755
176
VILLAGE OF BUFFALO GROVE
CAPITAL OUTlAY, MAJOR CONTRACTS, AND OE6T SERVJCE
FY 2010
CAPITAL PURCHASES MAJOR CONTRACTS
ACCOUNt ITEM AMOUNT ACCOUNT CONTRACTOR
NONE 4922 Solid Waste Agency
of Northam Cook
County
177
AMOUNT ACCOUNT
967,755
DEBT SERVICE
ITEM AMOUNT
FY FY FY
ACCOUNT 2009 2009 2010 FY 2010 v. FY 2009
DESCRIPTION BUDGET EST. ACTUAL BUDGET FY 2010 v. FY 2009 (EA)
ALL OTHER EXPENSES:
4922 SWANCC User Fees 1,044,215 971,960 993,570
Plus: FY 2009 "True-Up" (20,485) (15,120) 0
Plus: FY 2010 "True-Up" 0 0 (25,815) -5.47%
Sub-total-All Other Expenses 1,023,730 956,840 967,755 1.14%
GRAND TOTAL-REFUSE SERVICE FUND 1,023,730 956,840 967,7551
-5.47'Yol
1.14%
REFUSE SERVICE FUND-EXPENSE
178
VILLAGE OF BUFFALO GROVE
FY 2010 BUDGET
BUDGET ADDENDUM
ACCOUNT
DESCRIPTION
PROPERTY TAXES:
1011 Corporate Levy~Cook
1012 Corporate Levy-Lake
1013 Police Protection Levy-Cook
1014 Police Protection Levy-Lake
1015 Crossing Guard Levy-Cook
1016 Crossing Guard Levy-Lake
1017 Fire Service-Cook
1018 Fire Service-Lake
1019 Street & Bridge Levy-Cook
1020 Street & Bridge Levy-Lake
1021 Street Lighting Levy-Cook
1022 Street Lighting Levy-Lake
1023 ESDA Levy-Cook
1024 ESDA Levy-Lake
1025 IMRF Levy-Cook
1026 IMRF Levy-Lake
1027 Corp. Purpose Bond Levy-Cook
1028 Corp. Purpose Bond Levy-Lake
1029 Special Service Area Levy-Cook
1030 Special Service Area Levy-Lake
1031 Police Pension Levy-Cook
1032 Police Pension Levy-Lake
1033 Fire Pension Levy-Cook
1034 Fire Pension Levy-Lake
1035 Tax Increment Financing Levy
Sub-total-Property Taxes
Percent to Total
OTHER TAXES-STATE:
1051 State Income Taxes
1052 State Sales Tax
1053 Motor Fuel Tax Allotments
1055 Township Transfer-Wheeling
1056 Township Transfer-Vernon
1057 Corp. Pers Property Replacement Tax
Sub-total-Other Taxes-State
Percent to Total
OTHER TAXES-LOCAL:
1066 Home Rule Sales Tax
1067 Real Estate Transfer Tax
1068 Hotel/Motel Tax
1069 Foreign Fire Insurance Tax
1070 Telecommunications Excise Tax
1071 Prepared Foocl and Beverage Tax
1072Automobile Rental Tax
1074 Para Mutual Tax
1075 Utility Tax-Electric Service
1076 Utility Tax-Natural Gas Therms
Sub-total-Other Taxes-Local
Percent to Total
VEHICLE LICENSES:
1081 Passenger Registration
1082 Truck Registration
1083 Motorcycle Registration
1084 Senior Citizen Registration
1085 Vehicle Transfers
Sub-total-Vehicle Licenses
Percent to Total
ALL FUND-REVENUE
FY 05-06
BUDGET
383,893
1,044,284
111,932
318,064
11,274
32,023
800,628
2,275,045
148,858
422,988
50,525
143,571
2,729
7,993
285,318
817,712
200,018
547,287
31,079
1,042,067
253,410
739,435
258,814
745,576
1,253,495
11,928,018
24.30%
3,437,040
5,247,800
1,256,250
10,000
120,000
8,500
10,079,590
20.54%
2,622,860
902,000
99,800
34,500
2,517,630
0
2,500
0
0
0
6,179,290
12.59%
550,000
6,000
1,500
14,500
1,200
573,200
1.17%
FY 06-07
BUDGET
327,129
965,240
117,095
327,193
11,725
32,762
837,636
2,340,559
155,772
435,265
52,838
147,641
2,866
8,031
316,159
870,307
311,932
584,020
0
0
419,254
1,043,918
320,993
856,577
0
10,484,912
23.56%
3,930,745
5,506,955
1,231,060
10,000
126,500
4,500
10,809,760
24.29%
3,250,320
922,130
126,800
39,000
2,408,925
0
9,200
0
0
0
6,756,375
15.18%
559,000
5,000
1,600
14,500
1,200
581,300
1.31%
179
FY 2007
BUDGET
8MONTH
163,347
1,021,542
55,364
346,446
5,338
34,012
395,902
2,477,380
73,651
460,876
24,982
156,328
1,364
8,546
143,033
882,296
142,091
739,741
0
0
180,683
1,087,468
177,883
987,088
0
9,565,361
21.49%
2,895,505
3,693,130
823,585
9,000
138,000
5,400
7,564,620
17.00%
2,261,605
625,750
74,400
0
1,578,903
0
10,500
0
0
0
4,551,158
10.23%
108,000
500
100
500
1,000
110,100
0.25%
FY 2008
BUDGET
492,095
1,548,746
118,004
371,387
11,509
36,221
843,827
2,655,734
156,980
494,056
53,247
167,583
2,916
9,176
314,957
991,248
177,998
559,906
0
0
382,794
1,204,748
320,486
1,008,650
0
11,922,268
20.44%
4,399,410
5,116,160
1,248,335
9,000
138,000
7,000
10,917,905
18.72%
3,207,735
926,315
180,000
0
2,405,000
460,000
10,000
0
0
0
7,189,050
12.32%
0
0
0
0
0
0
0.00%
FY 2009 FY 2009
BUDGET ESTIMATE
518,629
1,582,730
124,364
379,542
12,153
37,089
889,297
2,714,027
165,432
504,879
56,105
171,226
3,061
9,342
362,713
1,106,955
193,821
591,517
0
0
429,469
1,310,687
368,690
1,125,198
0
12,656,926
21.70%
4,773,480
5,202,240
1,248,335
19,000
150,000
7,500
11,400,555
18.97%
3,289,315
503,470
200,000
0
2,420,130
668,590
10,000
0
0
0
7,091,505
11.80%
0
0
0
0
0
0
0.00%
475,399
1,599,269
113,997
383,506
11 '140
37,423
815,169
2,742,368
151,643
510,178
51,429
173,041
2,806
9,492
331,905
1 '117, 171
177,357
609,366
0
0
392,990
1,320,293
337,374
1,146,189
0
12,509,505
20.82%
4,041,955
4,646,240
1,139,255
24,000
168,000
0
10,019,450
17.30%
2,913,760
569,210
113,749
0
2,413,255
683,420
8,820
12,000
0
0
6,714,214
11.59%
0
0
0
0
0
0
0.00%
FY 2010
BUDGET
475,178
1,681,831
113,947
403,302
11 '122
39,365
814,817
2,883,937
151,582
536,505
51,413
181,969
2,817
9,972
350,301
1,239,846
177,143
626,974
0
0
456,572
1,615,976
426,834
1,510,725
0
13,762,128
21.37%
4,043,050
4,638,110
1,140,350
24,000
165,000
0
10,010,510
15.54%
2,778,560
496,360
120,000
0
2,418,736
693,975
9,250
60,000
1,109,760
788,375
8,475,016
13.16%
0
0
0
0
0
0
0.00%
ACCOUNT
DESCRIPTION
BUSINESS LICENSES:
1091 Business Licenses
1 092 Tobacco LicenSes
1094 Vending Machine Licenses
1095 Chauffer Licenses
1096 All Other Licenses
1097 Alarm Permits
Sub-total-Business Licenses
Percent to Total
LIQUOR LICENSES:
1101 Liquor Licenses-Class A
11 02 Liquor Licenses-Class B
11 03 Liquor Licenses-Class C
11 04 Liquor Licenses-Class D
1105 Liquor Licenses-Class E
11 06 Liquor Licenses-Class F
1109 Liquor Licenses-Tasting
1110 Liquor License Violations
1111 Liquor Application Fee
Sub-total-Liquor Licenses
Percent to Total
ANIMAL LICENSES:
1121 Animal Licenses-Dogs
1122 Animal Licenses-Cats
Sub-total-Animal Licenses
Percent to Total
BUILDING REVENUE & FEES:
1131 Building Permit Fees
1132 Engineering Fees
1133 Contractor Reg. Fees
1134 Plan Review Fees
1135 Filing Fees
1136 Annexation Fees
1137 Building Inspection Fees
1138 Plumbing Inspection Fees
1139 Electrical Inspection Fees
1140 Mechanical Inspection Fees
1141 Sign Inspection Fees
1142 Elevator Inspection Fees
1143 Pavement Inspection Fees
1144 Other Inspections
1145 Fire Suppression Inspection Fees
1150 Water Connection Fees
1151 Lake County Sewer Tap-On Fees
1152 Village Sewer Tap-On Fees
1153 Water Meter Sales
1154 System Improvement Fees
1155 Sewer T.V. Inspection Fees
1156 Recapture Fees
Sub-total-Building Revenue & Fees
Percent to Total
ALL FUND-REVENUE
FY 05-06
BUDGET
94,000
1,000
3,500
300
11,000
20,000
129,800
0.27%
52,500
23,000
20,000
7,200
6,000
2,000
1,600
0
0
112,300
0.24%
10,000
1,000
11,000
0.02%
207,000
306,400
5,000
30,000
2,500
30,100
125,000
20,000
20,000
10,000
5,000
20,000
11,500
25,000
0
7,500
50,000
2,000
5,000
50,000
8,274
0
940,274
1.98%
FY 06-07
BUDGET
94,000
500
2,500
300
11,000
20,000
128,300
0.26%
47,500
20,700
20,000
7,200
9,000
2,000
500
0
0
106,900
0.22%
10,000
1,000
11,000
0.02%
275,000
238,000
5,000
30,000
2,500
15,000
125,000
20,000
20,000
10,000
5,000
20,000
6,500
40,000
0
8,000
75,000
2,500
10,000
50,000
5,300
0
962,800
1.96%
FY 2007
BUDGET
8 MONTH
94,000
500
2,000
300
10,000
20,000
126,800
0.28%
0
0
0
0
0
0
0
0
0
0
0.00%
10,000
1,000
11,000
0.02%
509,800
280,800
2,500
24,000
2,000
17,500
90,000
20,000
20,000
7,000
1,500
12,500
10,000
25,000
0
7,000
85,000
2,500
8,000
50,000
10,380
0
1,185,480
2.66%
180
FY 2008
BUDGET
94,000
500
2,000
300
10,000
20,000
126,800
0.22%
45,000
18,400
17,500
7,200
9,000
2,000
250
0
0
99,350
0.17%
10,000
1,000
11,000
0.02%
532,000
200,000
5,000
40,000
2,500
14,700
140,000
20,000
25,000
10,000
5,000
24,000
1,500
30,000
1,500
5,000
65,800
2,350
5,000
29,500
5,500
0
1,164,350
2.00%
FY 2009
BUDGET
94,000
1,800
2,400
1,700
10,000
20,000
129,900
0.22%
50,000
18,400
25,000
5,400
13,500
2,000
300
0
2,000
116,600
0.19%
16,000
4,000
20,000
0.03%
223,900
176,200
5,000
45,000
2,500
5,000
160,000
22,500
27,500
13,500
5,000
26,000
1,500
32,500
1,500
5,000
65,000
1,300
10,000
25,000
10,145
0
864,045
1.44%
FY 2009
ESTIMATE
94,000
1,800
2,000
2,200
8,000
20,000
128,000
0.22%
55,000
21,000
26,075
7,200
9,000
2,000
1,210
500
1,500
123,485
0.21%
12,000
4,000
16,000
0.03%
23,275
151,500
3,960
42,000
2,100
3,500
150,000
23,500
30,000
15,700
4,400
27,000
0
40,000
2320
750
22,700
300
750
17,500
10,145
58,390
629,790
1.09%
FY 2010
BUDGET
94,000
1,800
2,000
2,200
8,000
21,000
129,000
0.20%
55,000
20,700
27,500
7,200
13,500
2,000
300
500
2,000
128,700
0.20%
12,000
4,000
16,000
0.02%
180,000
34,960
40,000
42,000
2,500
18,900
150,000
23,500
30,000
15,000
5,000
26,000
500
35,000
1000
2,500
65,000
650
1,500
17,500
2,300
0
693,810
1.08%
ACCOUNT
DESCRIPTION
INTERGOVERNMENTAL REVENUE-LOCAL:
1181 Reimb.-Police Training
1182 Reimb.-Fire Training
1183 High School Police Counselor
1184 Gasoline Sales-Park/School
1185 D.A.R.E. Program
1186 Police Grant Program
1187 Fire Training Reimbursement-Local
1188 JGA Reimbursement -IT Services
Sub-total-Intergovernmental Revenue
Percent to Total
SALES OF WATER:
1201 Sales Of Water
1202 Late Charges
1204 Construction Water
1205 Village Sewer Use Fees
1206 Lake County Sewer Fees
1210 Other Service Charges & Fees
1211 Revenue Bond Fees-Northwest Water
Commission
Sub-total-Sales of Water
Percent to Total
GOLF COURSE FEES:
1221 Greens Fees
1222 Power Cart Rental
1223 Pull Cart Rental
1224 Driving Range Fees
1225 Memberships/Passes
1226 Club Storage Fees
1227 Locker Room Fees
1228 Merchandise Sales
1229 State Sales Taxes
1230 Club Rental Fees
1232 Rental Income
1233 Utility Reimbursements
1234 GPS Revenue
1235 Coupon Sales
Sub-total-Golf Course Fees
Percent to Total
INVESTMENT REVENUE:
1241 Interest Income-Savings
1242 Interest Income-Investment Pool
1243 Interest Income-Money Market
1244 Interest Income-Certificates
of Deposit
1245 Interest Income-Government
Securities
1246 Amortization-Security Discount
or Premium
1248 Annuity Gains!Losses
1249 Stock Dividends
Sub-total-Investment Revenue
Percent to Total
FINES & FEES-POLICE & FIRE:
1251 Circuit Court Fines-Cook
1252 Circuit Court Fines-Lake
1253 Village Ordinance Fines
1254 Alarm Service Calls
ALL FUND-REVENUE
FY 05-06
BUDGET
10,000
1,000
67,525
36,400
60,734
6,000
1,000
0
182,659
0.38%
2,494,590
25,000
1,500
365,450
2,178,450
279,095
857,955
6,202,040
13.04%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00%
18,650
342,550
18,800
517,800
297,250
944,000
0
0
2,139,050
4.50%
20,000
630,000
80,000
25,000
FY 06-07
BUDGET
5,000
1,000
70,286
41,300
62,860
43,750
1,000
0
225,196
0.46%
2,525,150
21,000
2,000
369,920
2,299,260
325,050
817,410
6,359,790
12.96%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00%
29,880
505,100
6,600
779,500
365,400
773,830
200,000
0
2,660,310
5.42%
17,500
630,000
75,000
35,000
FY 2007
BUDGET
8MONTH
181
5,000
500
43,400
35,000
0
73,500
250
0
157,650
0.35%
1,679,700
15,000
2,000
246,070
1,547,026
240,330
525,930
4,256,056
9.56%
1,632,000
400,000
8,000
68,000
140,000
500
1,000
150,000
12,188
4,700
104,000
62,000
45,000
15,000
2,642,388
5.94%
37,000
619,200
7,750
624,900
304,233
661,280
257,808
0
2,512,171
5.65%
4,000
390,000
50,000
20,000
FY 2008
BUDGET
10,000
500
74,100
65,000
64,850
15,525
250
0
230,225
0.39%
3,193,600
20,000
2,000
697,080
2,326,300
0
421,080
6,660,060
11.42%
1,645,000
420,000
7,000
68,000
150,000
300
800
150,000
12,300
5,600
100,000
60,000
75,000
15,000
2,709,000
4.64%
52,820
663,200
15,500
775,300
620,500
965,270
350,000
0
3,442,590
5.90%
10,000
600,000
45,000
35,000
FY 2009 FY 2009
BUDGET ESTIMATE
10,000
500
76,350
85,000
82,630
20,750
25
25,008
300,263
0.50%
3,162,415
20,000
2,000
690,275
4,287,880
0
434,260
8,596,830
14.31%
1,645,000
415,000
7,200
68,500
140,000
400
900
152,000
13,300
6,500
105,000
60,000
81,000
15,000
2,709,800
4.51%
32,120
329,150
19,000
777,000
426,250
949,928
350,000
0
2,883,448
4.80%
15,000
590,000
60,000
45,000
3,155
0
76,350
50,531
108,735
16,145
0
25,008
279,924
0.48%
2,753,450
20,000
1,000
599,070
4,351,045
0
425,830
8,150,395
14.08%
1,536,000
323,000
7,250
71,500
118,264
395
420
124,000
11,200
4,500
80,000
40,000
57,000
10,000
2,383,529
4.12%
9,489
27,419
1,380
733,509
172,118
910,055
3,952,698
119,271
5,925,939
10.23%
24,000
590,000
76,000
45,000
FY 2010
BUDGET
5,000
500
78,600
52,000
83,148
15,000
0
25,000
259,248
0.40%
3,761,520
20,000
1,000
940,380
4,583,915
0
404,470
9,711,285
15.08%
1,630,000
355,000
7,200
72,000
135,000
400
900
145,000
13,200
6,500
90,000
50,000
70,000
15,000
2,590,200
4.02%.
8,720
31,800
2,100
778,716
209,056
697,042
1,104,040
100,000
2,931,474
4.55%
18,000
590,000
65,000
45,000
ACCOUNT FY 05-06 FY 06-07 BUDGET FY 2008 FY 2009 FY 2009 FY 2010
DESCRIPTION BUDGET BUDGET 8MONTH BUDGET BUDGET ESTIMATE BUDGET
1255 Accident Reports 7,000 7,000 4,000 6,500 7,000 6,000 6,000
1256 Special Duty-Police 0 0 0 0 0 0 0
1257 Special Duty-Fire 0 0 0 0 0 0 0
1258 Impounding Fees 1,300 1,300 850 1,800 1,800 1,200 1,200
1259 Ambulance Transport Fees 375,000 375,000 320,000 475,000 575,000 640,000 640,000
1260 Video Subpoena Fees 4,000 4,000 2,600 4,300 4,300 4,000 4,000
1261 DUI Assessments 35,000 32,000 23,000 40,000 35,000 30,500 30,500
1262 Impounding Penalties 180,000 210,000 134,000 205,000 175,000 124,500 124,500
Sub-total-Fines & Fees-Police & Fire 1,357,300 1,386,800 948,450 1,422,600 1,508,100 1,541,200 1,524,200
Percent to Total 2.85% 2.83% 2.13% 2.44% 2.51% 2.66% 2.37%
OPERATING TRANSFERS:
1271 Transfers From Corporate Fund 4,040,550 4,738,562 4,672,712 5,331,228 5,280,873 4,975,646 5,209,902
1272 Transfers From Water Fund 769,465 819,790 834,790 815,230 885,000 885,000 885,000
1273 Transfers From Golf Fund 110,960 110,960 82,160 130,000 116,984 111,000 36,250
1274 Transfers From Capital Projects Fund 0 0 0 500,000 0 298,415 0
1276 Transfers From Debt SeJVice Fund 22,400 0 0 0 0 0 0
1277 Transfers From Refuse Service Fund 50,000 0 0 0 0 0 0
Sub-total-Operating Transfers 4,993,375 5,669,312 5,589,662 6,776,458 6,282,857 6,270,061 6, 131,152
Percent to Total 10.50% 11.55% 12.56% 11.62% 10.46% 10.83% 9.52%
ALL OTHER REVENUE:
1291 Cable Television Fees 432,000 456,000 340,000 506,000 564,000 554,657 555,000
1292 Snow & Ice Control 3,000 2,000 2,000 2,000 2,000 1,215 1,000
1293 Manuals, Maps & Books 1,200 1,200 800 BOO 250 250 250
1294 Facilities Rental 6,350 5,850 3,290 4,930 5,300 4,000 4,000
1296 PensiOn Withheld 978,740 991,775 741,642 1,090,994 1,128,315 1,152,274 1,123,121
1298 SWANCC User Fees 984,400 992,245 660,800 915,192 1,044,560 1,043,410 1,046,730
1299 All Other Income 192,000 312,500 3,419,100 2,938,100 2,532,495 223,570 5,066,980
1300 Parking Lot Fees-Monthly Passes 45,500 47,000 39,000 65,000 83,200 77,900 83,200
1301 Parking Lot Fees-Daily Rates 71,000 72,500 43,350 64,500 67,000 57,190 66,700
1311 Reimbursements-Central Garage 12,500 60,000 30,000 73,790 99,115 100,895 100,000
Sub-total-All Other Revenue 2,726,690 2,941,070 5,279,982 5,661,306 5,526,235 3,215,361 8,046,981
Percent to Total 5.73% 5.99% 11.86% 9.71% 9.20% 5.55% 12.49%
GRAND TOTAL-ALL FUND REVENUE 47,554,586 49,083,825 44,500,878 58,332,962 60,087,064 57,906,853 64,409,704
ALL FUND-REVENUE
182
ACCOUNT
DESCRIPTION
PERSONAL SERVICES:
3011 Salaries-Full Time
3012 Salaries-Overtime
3013 Salaries-Sworn
3014 Salaries-Part Time
3015 Salaries-Elected Officials
3016 Special Duty Pay
3017 Salaries-Seasonal
3018 Longevity Pay
3021 Salaries-Seasonal Grounds
3022 Salaries-Seasonal Clubhouse
3023 Salaries-Part Time Grounds
3024 Salaries-Part Time Clubhouse
Sub-total-Personal Services
1-'ercent to 1 otal
PERSONAL BENEFITS:
3111 Group Medical & Life Insurance
3112 Professional Training
3113 Dues & Memberships
3114 Uniform Rental
3115 Clothing Allowance
3116 Uniform Maintenance
3117 Safety Equipment
3118 Tuition Reimbursements
3119 Recruit Uniforms
3125 Employer's Contribution-Pension
3126 Employer's Contribution-FICA
3127 Employer's Contribution-lMRF
3128 Employer's Contribution-Medicare
3129 lCMA/RC Deferred Compensation
3131 Survivor Pension-Police
3132 Survivor Pension-Fire
3133 Pension Payments-Police
3134 Pension Payments-Fire
3135 Disability Payments-Police
3136 Disability Payments-Fire
3137 Employee Recognition
3138 Pension Refund-Police
3139 Pension Refund-Fire
Sub-total-Personal Benefits
Percent to Total
OPERATING EXPENSES:
3211 Telephone
3212 Postage
3213 Travel
;:J£14 t-'er u1em Allowance
3215 Reception & Community Affairs
3216 Maintenance Contracts
3217 Equipment Rental
3218 Subscriptions & Publications
3219 Printing
3220 Village Newsletter
3221 Computer Services
3224 Recruitment
3225 COL Testing Consortium
3230 Audit Fees
3231 Fiscal Agent Fees
3235 Homeland Security
3240 Supplies-Office
3250 Supplies-All Other
3260 Supplies-Clubhouse
ALL FUND-EXPENSE
FY 06-07
BUDGET
6,093,868
708,484
10,245,288
817,013
39,000
0
0
150,000
0
0
0
0
2,828,629
118,646
49,428
16,232
68,572
23,960
44,600
32,547
4,800
147,652
393,090
610,965
250,610
55,190
0
0
1,093,400
0
89,530
202,620
5,200
0
0
6,035,671
12.60%
145,477
74,701
20,232
r,;:suu
10,155
343,339
23,920
24,189
33,719
50,000
66,000
2,800
0
38,000
2,000
100
49,599
70,980
0
FY 2007(8)
BUDGET
5,093,093
608,504
7,186,325
706,931
26,000
0
0
126,300
61,000
133,000
206,500
1,957,332
108,346
45,005
21,592
53,822
24,260
36,849
75,957
4,800
289,670
294,890
415,665
180,335
47,629
0
0
794,350
19,329
59,685
135,395
2,835
0
0
4,567,746
10.10%
107,232
51,966
19,780
o,;:HJU
6,424
299,911
16,028
11,290
34,520
40,000
56,033
2,350
0
43,000
4,500
67
51,309
51,516
21,500
183
FY 2008
BUDGET
7,472,033
859,253
11,163,422
868,314
39,000
0
73,140
152,632
24,000
137,000
220,000
3,110,726
137,099
61,436
29,651
78,266
24,260
50,295
72,584
4,300
358,563
442,250
683,855
275,370
68,517
0
0
1,294,715
218,502
89,528
203,110
4,200
0
0
1,201,221
12.57%
168,633
68,661
23,918
!::1,410
11,155
418,797
21,863
15,375
34,178
51,900
80,100
2,800
0
43,225
2,000
100
65,203
73,007
21,000
FY 2009
BUDGET
7,800,966
908,241
11,542,947
935,410
39,000
0
0
154,850
7,000
140,000
257,000
3,364,371
137,351
65,220
33,119
78,648
24,260
56,634
66,603
4,300
394,738
456,038
759,105
285,200
69,028
0
0
1,348,512
367,903
89,528
202,466
7,270
0
0
7,810,294
12.83%
172,460
74,231
21 '121
tj, 11U
13,005
475,066
21,873
15,951
30,634
50,500
81,200
3,800
2,500
44,225
2,800
100
65,831
91,823
20,000
FY 2009
ESTIMATE
7,564,116
661,936
11,412,031
819,209
39,000
0
0
158,024
26,000
122,500
166,000
3,398,822
74,051
62,433
25,756
68,145
23,820
44,100
47,910
0
363,728
440,925
753,548
276,664
65,441
0
0
1,361,195
366,059
89,528
212,286
5,500
0
0
I ,679,91 i
14.14%
163,619
73,469
9,346
4,UOU
7,150
442,397
12,121
14,665
25,503
40,000
87,300
800
1,380
48,000
2,800
0
59,972
73,566
16,300
FY 2010
BUDGET
7,502,080
797,750
11,464,821
979,803
39,000
0
0
160,185
12,000
135,000
220,000
3,257,756
118,958
65,731
32,403
78,339
24,260
57,134
60,000
4,300
412,577
449,398
825,750
279,033
74,268
98,534
88,855
1,349,398
371,360
89,528
123,238
7,200
0
0
7,868,020
12.62%
168,255
75,675
18,166
(,tj;jb
10,055
503,060
23,569
20,421
26,965
47,034
92,700
3,800
2,000
41,000
2,800
100
65,466
91,293
20,000
ACCOUNT
DESCRIPTION
3275 Physical Fitness Equipment
3332 Printing-Staff
3336 Safety Equipment-Patrol
3337 Safety Equipment-F.O.S.G.
3340 Equipment Rental-Communications
3343 Supplies-Patrol
3345 Supplies-F.O.S.G.
3346 Supplies-Communications
3347 Supplies-Records
3348 Supplies-O.C.O.P.
3349 Supplies-Training
3350 Supplies-C/P-C/R
3351 Supplies-Detention
3352 Operating Equip.-Patrol
3353 Operating Equip.-F.O.S.G.
3354 Operating Equip.-Communications
3355 Operating Equip.-Records
3356 Operating Equip.-O.C.O.P.
3357 Operating Equip.-Training
3358 Operating Equip.-Detention
3359 Operating Equip.-C/P-C/R
3370 Merchandise Purchases
3380 Golf Cart Rental
3390 Driving Range
3391 Advertising & Promotions
3392 GPS Expense
3395 Sales Tax
Sub-total-Operating Expenses
Percent to Total
INSURANCE:
3511 Risk Management Pool
3512 Unemployment Insurance
Sub-total-Insurance
Percent to Total
LEGAL SERVICES:
3611 Retainer Fee
3612 Prosecutor Fee
3613 Attorney's Fees
3614 Recording Fees
3615 Legal Notices
3616 Litigation Reserve
3617 Messenger Fees
3618 Special Counsel
3619 Legal Reimbursables
Sub-total-Legal Services
Percent to Total
COMMISSIONS & COMMITTEES:
3712 Blood Commission
3713 Buffalo Grove Days
3714 Fire & Police Commission
3715 Fireworks for the Fourth
3716 Plan Commission
3717 Residents with Disabilities
3718Arts Commission
3719 Zoning Board of Appeals
3720 Other Boards/Commissions
3721 Village Board
ALL FUND-EXPENSE
FY 06-07
BUDGET
400
11,100
3,650
500
2,050
3,000
6,050
2,500
13,100
600
8,550
4,900
1,300
1,975
280
570
1,622
300
720
150
1,300
0
0
0
0
0
0
1,027,128
2.14%
449,352
18,320
467,672
0.98%
50,365
63,000
88,000
500
6,000
50,000
800
41,000
3,600
303,265
0.63%
200
40,000
10,000
10,000
3,000
350
5,200
50
100
500
FY 2007(8)
BUDGET
400
8,165
3,800
350
950
2,140
4,615
2,380
9,325
400
5,650
3,235
915
4,950
0
375
1,185
200
480
150
1,300
120,000
97,000
5,000
49,000
39,000
11,800
1,196,581
2.65%
20,000
19,840
39,840
0.09%
36,865
46,700
60,700
270
3,300
30,000
530
35,300
2,300
215,965
0.48%
133
60,000
5,000
10,000
2,000
233
5,700
33
66
266
184
FY 2008
BUDGET
400
11,950
3,600
500
970
3,000
6,000
2,400
13,100
600
8,550
4,900
1,300
1,450
0
550
1,572
200
720
150
1,300
125,000
106,000
5,000
45,000
84,000
11,900
1,551,442
2.71%
466,152
20,080
486,232
0.85%
50,365
67,000
90,500
500
6,000
10,000
850
73,000
2,500
300,715
0.52%
150
60,000
14,000
10,000
3,000
300
42,200
50
200
300
FY 2009
BUDGET
400
11,950
3,600
500
704
3,000
6,000
2,400
13,100
600
8,550
4,900
1,300
1,450
0
550
1,572
200
720
150
1,300
125,000
100,000
5,000
30,000
89,000
11,900
1,619,076
2.66%
466,990
20,160
487,150
0.80%
50,365
65,000
93,500
500
7,500
10,000
700
50,000
3,000
280,565
0.46%
100
60,000
14,000
20,000
1,500
1,000
7,000
50
100
200
FY 2009
ESTIMATE
0
7,950
3,000
64
439
3,000
3,500
2,400
8,100
600
8,550
2,400
1,300
538
30
307
697
200
910
150
0
120,000
84,000
2,500
27,000
89,000
10,000
1,459,073
2.69%
467,940
20,160
488,100
0.90%
50,365
67,000
97,000
400
6,870
14,500
500
15,329
8,000
259,964
0.48%
65
38,100
13,800
20,000
75
900
4,500
0
0
640
FY 2010
BUDGET
400
11,950
3,600
500
120
3,000
6,000
2,400
13,100
600
8,550
4,900
1,300
1,450
0
550
1,572
200
720
150
1,300
110,000
87,000
3,000
30,000
90,000
11,800
1,614,356
2.59%
468,940
38,240
507,180
0.81%
50,365
67,000
95,000
500
7,500
10,000
700
42,000
3,000
276,065
0.44%
100
40,000
11,500
20,000
200
1,000
6,000
50
100
200
ACCOUNT
DESCRIPTION
3722 BG Symphonic Band
3723 50th Anniversary Committee
Sub-total-Commissions & Committees
Percent to Total
COMMODITIES:
3811 Electric-Facilities
3812 Gas-Facilities
3814 Electric-Water & Sewer
3815 Gas-Water & Sewer
3817 Water Sample Analysis
3818 Lake County Tap-On Fees
3819 Lake Co!)nty Treatment Fees
3820 Water Meter Purchases
3821 Snow & Ice Control Mix
3822 Traffic & Street Signs
3823 Chemicals & Fertilizers
3824 Small Equipment Tools & Hardware
3825 Electric-Street Lights
3826 Gas-Street Lights
Sub-total-Commodities
Percent to Total
MAINTENANCE & REPAIRS-FACILITIES:
3911 Sidewalks, Curbs & Bikeways
3912 Streets & Highways
3913 Streetlights
3916 Buildings & Facilities
3917 Golf Course
3918 Parkway Trees
3919 Irrigation Systems
3920 Parking Lots
Sub-total-Maintenance & Repairs-Facilities
Percent to Total
MAINTENANCE & REPAIRS-WATER & SEWER:
4011 Well Equipment
4012 Pumping Stations
4013 Watermains & Services
4014 Reservoirs
4015 Water Meters
4016 Hydrants & Valves
4017 Storm & Sanitary Sewers
4018 Lift Stations
Sub-total-Maintenance & Repairs-Water &
Sewer
Percent to Total
MAINTENANCE & REPAIRS-OTHER:
4111 Department Equipment
4112 Radios
4113 Mobile Data Terminals
4116 Patrol Equipment-Police
4117 F.O.S.G. Equipment-Police
4118 Staff Equipment-Police
Sub-total-Maintenance & Repairs-Other
Percent to Total
MAINTENANCE & REPAIRS-VEHICLES:
4211 Gasoline
4212 Diesel Fuel
4213 Automotive Parts
4214 Garage Labor
ALL FUND-EXPENSE
FY 06-07 FY 2007(8}
BUDGET BUDGET
0 0
0 25,000
69,400 108,431
0.14% 0.24%
5,000
22,000
164,738
2,316
4,945
50,000
2,299,260
13,000
153,760
28,000
12,520
27,691
65,620
4,500
2,853,350
5.96%
150,000
53,970
196,000
70,747
0
31,385
0
1,000
503,102
1.05%
8,000
2,000
8,000
5,000
10,600
10,000
10,000
7,000
60,600
0.13%
67,213
5,900
2,900
7,100
700
7,118
90,931
0.19%
206,691
123,655
103,426
43,429
144,000
60,000
145,009
1,648
4,945
85,000
1,547,026
11,600
64,055
18,835
149,813
35,558
58,310
6,400
2,332,199
5.16%
200,000
69,000
160,552
138,395
70,900
32,600
16,000
800
688,247
1.52%
6,500
1,700
6,700
3,000
8,200
7,000
9,000
6,500
48,600
0.11%
107,324
6,133
3,528
6,095
465
4,620
128,165
0.28%
187,588
82,025
85,503
28,406
185
FY 2008 FY 2009 FY 2009 FY 2010
BUDGET BUDGET ESTIMATE BUDGET
0 0 1,350 0
38,000 0 -350 0
168,200 103,950 79,080 79,150
0.29% 0.17% 0.15% 0.13%
142,000
63,600
217,514
1,648
11,720
65,800
2,326,300
16,600
179,200
28,000
160,220
41,571
97,700
7,500
3,359,373
5.86%
260,000
96,000
201,805
216,722
65,500
36,000
14,000
1,000
891,027
1.55%
8,000
2,100
9,000
5,000
9,500
10,000
10,500
7,500
61,600
0.11%
129,516
3,075
4,277
5,250
700
5,300
148,118
0.26%
254,050
150,187
124,954
42,087
132,000
67,100
210,000
3,000
11,720
65,000
4,287,880
16,600
560,000
30,500
166,220
37,753
103,000
11,500
5,702,273
9.37%
165,000
98,000
202,300
164,953
68,000
36,000
12,000
1,000
747,253
1.23%
8,000
2,100
9,000
5,000
9,500
10,000
10,500
14,200
68,300
0.11%
123,254
6,515
3,894
5,250
700
5,600
145,213
0.24%
331,521
222,530
159,813
32,508
153,000
33,500
258,683
1,800
8,000
22,700
4,351,045
9,500
507,239
27,000
150,100
32,150
95,156
5,786
5,655,659
10.42%
163,950
98,000
196,763
67,701
56,000
0
6,500
0
588,914
1.08%
6,200
2,500
12,300
3,000
2,100
15,000
2,000
12,637
55,737
0.10%
106,098
5,015
3,952
5,514
150
5,300
126,029
0.23%
165,492
125,594
129,655
48,189
137,000
52,000
275,000
3,000
11,720
65,000
4,583,915
16,600
434,950
30,000
168,220
31,824
104,000
8,000
5,921,229
9.50%
175,000
98,000
207,800
143,963
64,500
36,000
18,000
1,000
744,263
1.19%
8,000
5,000
12,000
5,000
9,500
15,000
10,500
14,200
79,200
0.13%
118,971
6,515
3,894
5,225
700
5,600
140,905
0.23%
283,232
184,158
159,813
48,189
4215 Lubricants
ACCOUNT
DESCRIPTION
4216 Garage Overhead
4217 Body Work
4218 Contractual Auto Services
Sub-total-Maintenance & Repairs-Vehicles
Percent to Total
CAPITAL EQUIPMENT:
4311 Automobiles & Trucks
4312 Office Furniture
4313 Office Equipment
4315 Reserve for Capital Replacement
4316 Operating Equipment-Department
4317 Reserve for Computer Replacement
4329 Vehicle Safety Equipment
4335 Operating Equipment-Patrol
4337 Operating Equipment-Staff
Sub-total-Capital Equipment
Percent to Total
CAPITAL PROJECTS-WATER:
4412 System Improvements
4413 Reserve-Well Improvements
4414 Recapture Payments
Sub-total-Capital Projects-Water
Percent to Total
CAPITAL PROJECTS-STREETS & ROADS:
4511 Street Maintenance/Construction
4527 Port Clinton Road/Prairie Road
Intersection Improvement
4532 Lake-Cook/Wisconsin Central Bike Path
4537 Deerfield Parkway Street Improvement
IL 83 to Weiland Road
4538 Dundee Road Intersection Lighting Project
4539 II Rt 22 Street Improvement
4541 Aptakisic Road Traffic Signal Improvement
4542 Weiland Road/Prairie Road Street
Improvement-Lake Cook tolL Route 22
Traffic Signal Improvement
Sub-total-Capital Projects-Streets & Roads
Percent to Total
CAPITAL PROJECTS-FACILITIES:
4611 Building Improvements
4613 Golf Course Improvements
4642 Fire Station Ventilation
4644 Police In-Car Video System Upgrade
4657 Municipal Parking Facility Maintenance
4659 BGGC HVAC Replacement
4661 Metra Parking Lot Expansion
4668 Fire Station #26 Front Door Replacement
4678 Facility Security Improvements
4679 Grade Crossing Planning Contingency
4681 Bikeway Construction-CornEd ROW
4682 White Pine Trail Study
4683 Firearms Range Improvements
4684 Public Sewice Center Expansion
4685 St #26 Bunkroom/Bathroom Improvement
4686 Police Station-Rear Stair Replacement
ALL FUND-EXPENSE
FY 06-07
BUDGET
9,442
0
5,975
73,773
566,391
1.18%
34,607
4,800
57,648
857,490
125,696
119,013
5,100
6,990
550
1,211,894
2.53%
105,000
5,000
0
110,000
0.23%
2,500,000
0
0
1.118,908
0
230,454
0
0
0
3,849,362
8.04%
57,100
0
0
37,700
0
0
0
0
270,000
0
451,000
0
0
0
0
FY 2007(8)
BUDGET
6,317
0
4,283
44,384
438,506
0.97%
12,729
5,179
41,551
967,339
129,048
117,616
0
5,710
365
1,279,537
2.83%
593,592
5,000
0
598,592
1.32%
2,765,000
164,886
(165,000)
0
1,645,000
210,454
34,589
933,475
0
5,588,404
12.35%
65,132
87,000
101,950
20,000
0
0
0
135,000
125,000
2,000,000
125,000
415,000
0
30,000
0
68,000
186
FY 2008
BUDGET
9,030
0
0
87,415
667,723
1.16%
1,991
11,210
62,850
859,627
133,676
119,744
0
6,240
550
1,195,888
2.09%
547,245
5,000
0
552,245
0.96%
2,990,000
164,886
(165,000)
0
1,645,000
210,454
34,589
849,515
0
5,729,444
9.99%
81,300
84,000
42,750
0
0
0
0
121,000
0
0
95,000
415,000
0
400,000
350,000
0
FY 2009
BUDGET
15,046
0
7,200
127,526
896,144
1.47%
0
6,735
57,700
663,299
124,698
91,621
0
4,700
550
949,303
1.56%
1,190,000
5,000
0
1,195,000
1.96%
2,300,000
0
0
576,497
297,689
210,454
34,589
640,000
0
4,059,229
6.67%
243,255
68,000
0
0
43,000
0
0
0
0
0
5,000
515,715
0
2,000,000
0
0
FY 2009
ESTIMATE
12,093
0
6,825
133,799
621,647
1.14%
0
3,175
55,585
0
79,421
6,100
0
1,151
314
145,746
0.27%
366,155
5,000
120,000
491,155
0.90%
2,366,718
0
0
0
237,556
0
33,198
300,000
0
2,937,472
5.41%
93,052
43,000
0
0
47,327
0
0
28,111
0
0
0
63,230
0
48,775
0
0
FY 2010
BUDGET
16,901
0
7,200
127,526
827,019
1.33%
0
3,385
50,600
628,650
124,691
41,300
0
4,700
550
853,876
1.37%
2,698,000
5,000
0
2,703,000
4.33%
2,679,045
0
0
576,497
0
210,454
0
496,390
186,936
4,149,322
6.65%
142,475
96,500
0
0
359,000
180,040
0
0
0
0
0
0
0
0
0
0
ACCOUNT
DESCRIPTION
4687 Fire Station Audio Improvements
4688 Fire Station #27 Basement Improvement
4689 EOC Remoc:lelingfAntenna Replacement
4690 Village Hall Fire Alarm System
4691 Old Checker Road Culvert Replacement
4692 Police Range Electronics Replacement
4693 Dundee Road Streetscape Improvement
4694 Storm Water Drainage Improvement
Sub-total-Capital Projects-Facilities
Percent to Total
DEBT SERVICE:
4711 Principal Payments-G. G. Bonds
4716 Interest Payments-G.O. Bonds
4722 Payments to Northwest Water Commission
Sub-total-Debt Service
Percent to Total
OPERATING TRANSFERS:
4811 Transfer-Corporate Fund
4812 Transfer-Debt Service Fund
4813 Transfer-Capital Projects Fund
4815 Transfer-Motor Fuel Tax Fund
4816 Transfer~Arboretum Golf Course Fund
4818 Transfer-IMRF Fund
4819 Transfer~Refuse Service Fund
4822 Transfer~Police Pension Fund
4823 Transfer~Fire Pension Fund
Sub~totai~Operating Transfers
Percent to Total
ALL OTHER EXPENSES:
4911 Consulting SeNices
4913 Consulting Fees-Other
4914 Northwest Central Dispatch
4915 Omni Youth Services
4918 Animal Control
4919 Prisoner Care
4921 Exterminating Services
4922 SWANCC User Fees
4924 Northwest Water Commission
4928 IRMA Deductible-Workers Camp.
4929 IRMA Deductible-All Other
4931 Illinois Criminal Justice Information Authority
4932 NWCH Administrative Fee
4933 CAFT Operations
4934 Commission on Accreditation
4935 All Other Expenses
4936 Fire Contractual Services
4938 Northern Illinois Crime Lab
4941 Cable Television Programming
4942 Senior Citizen Taxi Program
4949 NIPAS
4950 Lease Payments
4951 Pace Parking Lot Fees
4952 Police Grant Charges
4953 Credit Card Fee/Charges
4954 Overweight Truck Enforcement
4958 lnvestmenUBroker Fees
Sub-total-All Other Expenses
Percent to Total
GRAND TOTAL-ALL FUND EXPENSE
FY 06-07
BUDGET
0
0
0
0
0
0
0
0
815,800
1.70%
1,405,000
473,980
817,410
2,696,390
5.63%
654,790
764,180
508,700
959,940
0
30,000
0
1,463,172
1,177,570
5,558,352
11.60%
48,843
186,836
499,325
75,000
5,000
1,300
500
1,060,125
1,269,640
7,000
1,000
18,650
14,844
5,000
6,000
193,607
28,565
53,176
25,000
1,200
5,175
101,193
16,500
2,500
1,600
0
3,627,579
7.57%
47,900,540
FY 2007(8)
BUDGET
42,000
150,000
0
0
0
0
0
0
3,364,082
7.44%
1,485,004
433,328
631,115
2,549,447
5.64%
654,790
854,440
636,950
893,360
17,000
0
0
1,268,151
1,164,971
5,489,662
12.14%
0
105,744
306,437
50,000
4,080
860
346
687,300
768,886
12,330
2,000
18,650
10,641
5,000
6,000
153,387
16,796
55,523
15,333
667
5,285
103,217
12,600
8,250
28,000
650
0
2,377,982
5.26%
45,232,639
187
FY 2008
BUDGET
0
0
59,500
42,000
150,000
0
0
0
1,840,550
3.21%
1,150,000
376,315
426,800
1,953,115
3.41%
635,230
755,000
689,000
1,641,550
139,000
0
0
1,587,542
1,329,136
6,776,458
11.82%
n
86,720
485,480
75,000
5,000
1,300
500
1,016,312
1 '186, 111
16,000
10,000
18,650
18,903
5,000
6,000
151,294
25,362
57,695
23,700
2,000
14,010
105,281
16,500
8,250
35,000
FY 2009
BUDGET
0
0
0
0
150,000
60,000
16,000
0
3,100,970
5.10%
1,165,000
331,885
434,260
1,931,145
3.17%
705,000
705,000
589,045
957,860
91,908
0
0
1,740,156
1,493,888
6,282,857
10.32%
0
71,429
510,922
65,000
5,400
1,300
500
1,023,730
1,283,238
75,000
60,000
19,000
17,902
5,000
6,000
176,764
25,902
59,832
23,000
2,000
9,010
107,387
15,500
8,250
36,000
FY 2009
ESTIMATE
0
0
23,392
0
91,573
50,100
0
350,000
838,560
1.54%
1,165,000
331,885
434,260
1,931,145
3.56%
705,000
630,000
400,000
1,227,215
111,000
0
0
1, 713,283
1,483,563
6,270,061
11.55%
0
51,873
501,845
35,000
2,400
1,300
400
956,840
1,252,889
140,000
42,018
19,000
17,902
5,000
4,673
198,655
25,200
57,695
25,000
1,600
778
107,387
13,500
8,250
38,000
FY 2010
BUDGET
0
0
0
0
0
0
650,211
2,472,000
3,900,226
6.26%
885,000
285,950
430,699
1,601,649
2.57%
705,000
380,000
407,000
592,795
36,250
0
0
2,072,548
1,937,559
6,131,152
9.83%
0
59,062
524,622
35,000
5,400
1,300
500
967,755
1,272,716
140,000
45,000
9,500
13,981
0
6,000
90,932
25,902
58,394
33,500
2,000
9,010
75,000
15,500
8,250
38,000
2,090 2,090 1,506 2,090
0 0 121,107 132,000
3,372,158 3,610,156 3,629,818 3,571,414
5.88% 5.93% 6.68% 5.73%
57,348,309 60,857,692 54,299,887 62,353,665
VIlLAGE OF BUFFALO GROVE
FINAL DISTRIBUTION OF 2009 PROPERTY TAX lEVY; AFTER TAX ABATEMENT CONSIDERATION
WITH ESTIMATED ASSESSED VAlUATION; PRIOR TO CONSIDERATION OF PRIOR YEAR TAX ADJUSTMENTS
PERCENTAGE OF DISTRIBUTION FOR
lEVY PURPOSES. BASED ON FINAl
PERCENT OF TAX DISTRIBUTION COOK COOK LAKE lAKE TOTAL WEIGHTED FUND
USED FOR PROPERTY TAX EXTENSION RATE EXTENSION RATE EXTENSION RATE DISTRIBUTION
CORPORATE 478,865.43 0.1114 1,642,824.57 0.1132 2,121,690.00 0.1128 29.32%
STREET AND BRIDGE 152,758.27 0.0355 524,061.73 0.0361 676,820.00 0.0360 9.35%
STREET liGHTING 51,811.69 0.0120 177,748.31 0.0123 229,560.00 0.0122 3.17%
POliCE PROTECTION 114,831.65 0.0267 393,948.35 0.0272 508,780.00 0.0271 7.03%
FIRE PROTECTION 821,139.48 0.1910 2,817,050.52 0.1942 3,638,190.00 0.1934 50.27%
ESDA 2,839.31 0.0007 9,740.69 0.0007 12,580.00 0.0007 0.17%
CROSSING GUARD 11,208.26 0.0026 38,451.74 0.0027 49,660.00 0.0026 0.69%
SUB-TOTAl: CORPORATE 1,633,454.10 0.3799 5,603,825.90 0.3862 7,237,280.00 0.3848 53.46%
IMRF 353,019.63 0.0821 1,211,090.37 0.0835 1,564,110.00 0.0832 11.55%
ARBORETUM GOLF COURSE-5ERIES-02A 0.00 0.0000 0.00 0.0000 0.00 0.0000 0.00%
ARBORETUM GOlF COURSE-5ERIES-02B 0.00 0.0000 0.00 0.0000 0.00 00000 0.00%
CORP PURP BONDS-FACJliTIES-01A 64,554.56 0.0197 290,077.94 0.0200 374,632.50 0.0199 2.77%
CORP PURP BONDS-FACiliTIE$-018 22,324.55 0.0052 76,567.95 0.0053 98,912.50 0.0053 0.73%
CORP PURP BONDS-FACIUTIES-02A 0.00 0.0000 0.00 0.0000 0.00 0.0000 0.00%
CORP PURP BONDS-FACIUTIES-03 71,638.31 0.0167 245,766.69 0.0169 317,405.00 0.0169 2.34%
POLICE PENSION 460,114.73 0.1070 1,578,497.27 0.1088 2,038,612.00 0.1084 15.060%
FIRE PENSION 430,146.51 0.1000 1,475,686.49 0.1017 1,905,633.00 0.1013 14.079%
TOTAl 3,055,252.37 0.7105 10,481,532.63 0.7224 13,536,785.00 0.7t97 100.00%
ESTIMATED E.A.V.
COOK 430,000,000 ESTIMATEDIFINAL RATES: 2009 2008
lAKE 1,450,870,000 CORPORATE AND DEBT SERVICE 0.4268 0.3935
TOTAl 1,880,870,000 PENSION OBLIGATIONS 0.2929 0.2522
NET LEVY REQUEST (AFTER ABATEMENT) ANALYSis-2008 VS 2007, BY LEVY CATEGORY:
2009 REQUEST 2008 REQUEST CHANGE-$ CHANGE-% 2008 EXTENSION CHANGE-% CHANGE-$
CORPORATE 7,237,280.00 7,227,700.00 9,580.00 0.13% 7,088,562.06 2.10% 148,717.94
SPECIAl PURPOSEIIMRF 1,564,110.00 1,481,921.00 82,189.00 5.55% 1,451,641.14 7.75% 112,468.86
PENSION 3,944,445.00 3,261,007.00 683,438.00 20.96% 3,202,491.75 23.17% 741,953.25
DEBT SERVICE
TOTAl
FINAl EXTENSION-2008 lEVY
INITIAl2009 LEVY-GROSS
ABATEMENTS RECOMMENDED: 2009lEVY 2008 LEVY CHANGE PERCENT
CORPORATE 0.00 0.00 0.00 CORPORATE 53.46%
SPECIAl PURPOSEIIMRF 0.00 0.00 0.00 SPECIAL PURPOSEIIMRF 11.55%
PENSION 0.00 0.00 0.00 PENSION 29.14%
DEBT SERVICE 380,000.00 705,000.00 {325,000.00) DEBT SERVICE 5.84%
TOTAL 380,000.00 705,000.00 (325,000.00} TOTAl 100.00%
LEVY TO ABATEMENT RECONCILEMENT: ESTIMATED EXTENSION-NET OF PRIOR YEAR COlLECTION ADJUSTMENTS:
NET lEVY REQUEST-2009/2008 CHANGE 774,272.00 COOK LAKE TOTAL
NET CHANGE-ABATEMENTS-200912008 (325,000.00) LEVY-GROSS 3,141,018.37 1o,n5,766.63 13,9t6,785.00
GROSS LEVY REQUEST-2009/2008 449,272.00 ABATEMENT (85,766.00) (294,234.00) (380,000.00)
CHANGE ADJUSTMENT 0.00 248,669.00 246,869.00
VARIANCE~LEVY TO ABATEMENT 0.00 NET 3,055,252.37 10,730,401.63 13,785,654.00
EST RATE~2009 0.7105 0.7396 0.7329
FINAl-2008 0.6700 0.6650 0.6661
CHANGE 0.0405 0.0746 0.0068
188
VILLAGE OF BUFFALO GROVE
ESTIMATED DISTRIBUTION OF 2009 PROPERTY TAX LEW
PRIOR TO TAX ABATEMENT CONSIDERATION; WITH ESTIMATED ASSESSED VALUATION
PERCENTAGE OF DISTRIBUTION FOR
LEW PURPOSES. BASED ON FINAL
PERCENT OF TAX DISTRIBUTION COOK COOK LAKE LAKE TOTAL WEIGHTED
USED FOR PROPERTY TAX LEW RATE LEW RATE LEW RATE
REAPPORTIONMENT-(2008 LEW) 22.57% 77.43% 100.00%
TAX LEVIES:
CORPORATE 478,865.43 0.1114 1,642,824.57 0.1132 2,121,690.00 0.1128
STREET AND BRIDGE 152,758.27 0.0355 524,061.73 0.0361 676,820.00 0.0360
STREET LIGHTING 51,811.69 0.0120 177,748.31 0.0123 229,560.00 0.0122
POLICE PROTECTION 114,831.65 0.0267 393,946.35 0.0272 508,780.00 0.0271
FIRE PROTECTION 821,139.48 0.1910 2,817,050.52 0.1942 3,638,190.00 0.1934
ESDA 2,839.31 0.0007 9,740.89 0.0007 12,580.00 0.0007
CROSSING GUARD 11,208.26 0.0026 38,451.74 0.0027 49,660.00 0.0026
8UB-TOTAL:CORPORATE 1,633,454.10 0.3799 5,603,825.90 0.3862 7,237,280.00 0.3848
IMRF 353,019.63 0.0821 1,211,090.37 0.0835 1,564,110.00 0.0832
ARBORETUM GOLF COURSE-SERIES-02A 0.00 0.0000 0.00 0.0000 0.00 0.0000
ARBORETUM GOLF COURSE-SERIES-028 32,983.80 0.0077 113,156.20 0.0078 146,140.00 0,0078
CORP PURP BONDS-FACILITIES-01A 96,710.76 0.0225 331,781.74 0.0229 428,492.50 0.0228
COPR PURP BONDS-FACILITIES-018 62,950.55 0.0146 215,961.95 0.0149 278,912.50 0.0148
CORP PURP BONDS-FACILITIES-02A 0.00 0.0000 0.00 0.0000 0.00 0.0000
CORP PURP BONDS-FACIUTIES-03 71,638.31 0.0167 245,766.69 0.0169 317,405.00 0.0169
POLICE PENSION 460,114.73 0.1070 1,578,497.27 0.1088 2,038,612.00 0.1084
FIRE PENSION
TOTAL
ESTIMATED EAV.
COOK 430,000,000 INITIAL RATES: 2009 2008
LAKE 1,450,870,000 CORPORATE AND DEBT SERVICE 0.4470 0.4708
TOTAL 1,880,870,000 PENSION OaLIGATIONS 0.2929 0.2659
0.7399 0.7267
GROSS, PRE-ABATEMENT LEVY ANAL YSIS-2009 VS 2008, BY LEVY CATEGORY: LEVY
2009 REQUEST 2008 REQUEST CHANGE-$ CHANGE-% RATE PERCENT
CORPORATE 7,237,280.00 7,227,700.00 9,580.00 0.13% 0.3848 52.00%
SPECIAL PURPOSE-IMRF 1,564,110.00 1,461,921.00 82,189.00 5.55% 0.0832 11.24%
PENSION 3,944,445.00 3,261,007.00 683,438.00 20.96% 0.2097 28.34%
DEBT SERVICE 1 '170,950.00 1,496,885.00 (325,935.00) -21.77% 0.0623 8.41%
TOTAL 13,916,785,00 13,467,513.00 449,272.00 3.34% 0.7399 100.00%
189
VILLAGE OF BUFFALO GROVE
PROPERTY TAX LEVIES/ABATEMENTS
TAX LEVIES FOR CALENDAR YEARS-
1977 THROUGH 2008 w/2009 ESTIMATE
VILLAGE-WIDE TAX RATE-2008 $.6668
TAX YEAR GROSS TAX LEVY TOTAL ABATEMENTS PERCENT OF LEVY PER$100A.E.V.
2009 13,536,785.00 380,000.00 2.81% 0.0202
2008 13,467,513.00 705,000.00 5.23% 0.0375
2007 12,757,779.50 785,000.00 6.15% 0.0434
2006 11,565,123.00 945,737.50 8.18% 0.0564
2005 11 ,407,442.00 1 ,009,330.00 8.85% 0.0628
2004 10,695,888.50 1 ,080,478.25 10.10% 0.0724
2003 10,385,583.00 1 ,482,544.00 14.28% 0.1084
2002 9,314,958.00 876,442.50 9.41% 0.0664
2001 9,328,325.00 1 ,326,163.00 14.22% 0.1090
2000 8,964,852.50 1 ,237,155.00 13.80% 0.1116
1999 9,433,325.25 2,259,316.25 23.95% 0.2100
1998 9,462,175.00 2,779,798.00 29.38% 0.2711
1997 9,402,543.00 2,840,085.00 30.21% 0.2944
1996 9,263,086.00 2,690,475.00 29.05% 0.2902
1995 9,808,585.00 3,692,565.00 37.65% 0.4282
1994 10,457,746.50 4,338,923.00 41.49% 0.5455
1993 9,100.076.00 3,143,595.00 34.54% 0.4182
1992 9,872,467.83 3,909,760.00 39.60% 0.5590
1991 9, 150,148.00 3,244,717.50 35.46% 0.5160
1990 8,239,828.50 3,502,425.50 42.51% 0.6296
1989 7,981,876.00 3,155,566.00 39.53% 0.6783
1988 7,430,251.00 3,162,812.50 42.57% 0.8616
1987 6,967,491.00 3,017,822.50 43.31% 0.9871
1986 6,787,077.00 2,913,560.50 42.93% 1.1628
1985 6,322,081.00 2,665,613.00 42.16% 1.2396
1984 6,582,234.00 2,960,788.00 44.98% 1.5097
1983 4,595,220.00 1,475,913.00 32.12% 0.8364
1982 4,333,846.00 2,211,266.00 51.02% 1.2653
1981 2,349,911.00 200,905.00 8.55% 0.1213
1980 1,913,797.00 301,408.00 15.75% 0.1945
1979 1,087.661.00 170,940.00 15.72% 0.1380
1978 945,976.00 168,020.00 17.76% 0.1574
1977 826,565.00 175,100.00 21.18% 0.1987
TOTAL 263,738,216.58 64,809.225.00 24.57%
190
VILLAGE OF BUFFALO GR0\11;
PROPERTY TAX COLLECTION HISTORY
TAX RATES, TAX LEVIES, AND TAX COLLECTIONS
TAX FISCAL
YEAR YEAR
1977 1979
1978 1980
1979 1981
1980 1982
1981 1983
1982 1984
1983 1985
1984 1986
1985 1987
1986 1988
1987 1989
1988 1990
1989 1991
1990 1992
1991 1993
1992 1994
1993 1995
1994 1996
1995 1997
1998 1998
1997 1999
1998 2000
1999 2001
2000 2002
2001 2003
2002 2004
2003 2005
2004 2006
2005 2007
2006 2007/2008
2007 2008
TAX
RATE
0.680
0.670
0.661
1.160
1.246
1.064
1.570
1.681
1.581
1.395
1.147
1.050
1.024
0.855
0.882
0.815
0.793
0.749
0.726
0.687
0.675
0.648
0.653
0.637
0.647
0.626
0.615
0.603
0.608
0.633
0.649
LAKE COUNTY COOK COUNTY
TAXES TAXES % TAX TAXES TAXES % TOTAL
EXTENDED COLLECTED COLLECTED RATE EXTENDED COLLECTED COLLECTED COLLECTED
227,927.00 227,989.00 100.03% 0.815 445,112.00 432,399.85 97.14% 98.12%
333,126.00 328,192.00 98.52% 0.852 486,057.00 472,839.43 9728% 97.78%
435,129.00 424,251.00 97.50% 0.741 429,997.00 428,675.51 99.23% 98.36%
942,927.00 933,398.00 98.99% 1.041 766,529.73 764,91S.12 99.79% 99.35%
1,076,7os.oo 1,073,687.00 99.74% 1.298 1,028,867.18 1,008,272.55 98.00% sass%
954,484.00 S52,573.00 99.80% 1.322 1,124,454.00 1,114,779.74 99.14% 99.44%
1,494,891.00 1,478,297.00 S8.89% 1.985 1,612,841.20 1,605,597.54 99.55% 99.23%
1,762,461.00 1,759,475.80 99.83% 1.977 1,804,427.29 1,817,288.69 100.71% 100.28%
1,965,438.59 1,960,347.56 99.74% 1.906 1,729,719.47 1,728,139.70 99.91% 99.82%
2,180,094.01 2,173,978.85 100.64% 1.782 1,705,603.75 1,703,032.20 99.85% 100.2.9%
2,353,670.86 2,347,383.55 99.73% 1.561 1,569,282.46 1,575,917.92 100.42% 100.01%
2,748,750.89 2,745,057.59 99.87% 1.448 1,524,735.91 1,525,507.79 100.05% 99.93%
3,420,451.23 3,415,560.73 99.86% 1.085 1,423,549.73 1,418,134.85 99.62% 99.79%
3,502,880.62 3,492,932.69 99.72% 0.959 1,405,703.83 1,397,223.32 99.40% 99.62%
4,230,474.91 4,228,993.97 99.96% 1.161 1,732,297.47 1,724,194.26 99.53% 99.84%
4,286,113.25 4,262,316.00 99.91% 0.907 1,595,695.86 1,579,177.32 98.96% 99.95%
4.562,819.21 4,555,177.82 99.83% 0.883 1,556,321.97 1,542,448.04 99.11% 99.65%
4,580,375.84 4,583,121.28 100.06% 0.895 1,539,328.60 1,531,02229 99.46% 99.91%
4,855,828.18 4,876,310.65 100.42% 0.803 1,553,928.21 1,533,406.76 98.68% 100.00%
5,029,696.43 5,056,372.01 100.53"k 0.785 1,533,649.85 1,522,160.89 99.25% 100.23%
5,198,349.44 0,224,400.83 100.50% 0.783 1,487,165.75 1,459,289.34 98.13% 99.97%
5,276,869.28 5,283,750.90 100.13% 0.719 1,517,971.93 1,512,600.43 99.65% 100.02%
5,595,209.20 5,602,218.60 100.13% 0.818 1,790,021.69 1,792,024.97 100.11% 100.12%
5,676,190.35 5,671,694.77 99.92% 0.855 1,862,422.98 1,845,059.56 99.07% 99.71%
6,188,984.45 6,191,083.96 100.03% 0.728 1,893,528.86 1,881,113.16 99.34% 99.87%
6,496,641.66 6,497,063.76 100.01% 0.714 2,010,411.24 1,991,315.67 99.05% 99.78%
6,833,964.01 6,833,112.31 99.99% 0.807 2,W,392.25 2,258,677.72 99.18% 99.79%
7,068,039.68 7,063,322.87 99.93% 0.785 2,515,385.37 2,466,158.54 98.04% 99.44%
7,600,488.20 7,692,966.67 100.03% 0.726 2,492,952.33 2,459,684.75 98.67% 99.70%
8,389,126.91 8,393,596.67 100.05% 0.731 2,572,578.30 2,543,727.69 98.88% 99.78%
9,137,323.61 9,133,824.46 99.96% 0.729 2,937,238.45 2,959,050.27 100.74% 100.15%
2008
TOTAL
2008 0665 -=~a~64~B,i2BB11j.2~5::~B~,2~9~1j,B5g0t.4~2t::j85~.94~%[ = 134,103,731.06 132,754,501.72 98.99%
2,882,492. 78
52,807,664.44
1,385.707.26
50,957,547.13
47.38%
96.50%
77.07%
98.29%
TOTALS-LAST TEN FINAL
TAX YEARS-1999 THRU 2008 72,724,264.32 71,370,734.49 98.14%
191
23,234,424.25 21,562,519.59 92.80% 96.85%
.....
\0
N
0.90
0.80
0.70
0.60
VILLAGE OF BUFFALO GROVE
PROPERTY TAX EXTENSION RATES
ji Cook
• Lake 0.50 _
1
, • Ill • I I • Village
-. , . -l~i! •• m~ • s .. _ • ~~ .. ~~I :. II'':. II: • 1m • o.40 1 1~r • ~: ·-
0.30
0.20
0 .10
0 .00
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
FINAL-TAX YEAR 2008
RATE PER $100 VALUATION
TAX YEAR
VILLAGE OF BUFFALO GROVE
PROPERTY TAX RATES (AS EXTENDED)
SUMMARY VILLAGE RATE BY COUNTY/WEIGHTED FOR ENTIRE VILLAGE
TAX COOK LAKE WEIGHTED ASSESSED PERCENT OF
YEAR COUNTY COUNTY RATE VALUE EXTENSION TAX BASE
1978 0.8516 0.6700 0.7672 106,769,303 819,134 0.77%
1979 0.7402 0.6610 0 .6990 123,858,055 865,768 0.70 %
1980 1.0410 1.1600 1.1030 154,956,825 1,709,174 1.10%
1981 1.2980 1.2460 1.2700 165,678,777 2 ,104,120 1.27%
1982 1.3 220 1.0640 1.1896 174,764,181 2 ,078,995 1.19%
1983 1.9850 1.5700 1.7610 176,467,417 3 ,107,591 1.76%
1984 1.9770 1.6810 1.8187 196,116,981 3,566,780 1.82%
1985 1.9059 1.5810 1.7183 215,037,896 3,694,996 1.72%
1986 1.7820 1.3950 1.5428 250,558,340 3,865,614 1.54%
1987 1.5610 1.1470 1.2832 305,732,926 3 ,923,165 1.28%
1988 1.4480 1.0500 1.1 640 367,085,237 4 ,272 ,872 1.16%
1989 1.0850 1.0240 1.0412 465,231 '179 4 ,843,987 1.04%
1990 0 .9589 0.8550 0.8824 556,273,807 4 ,908,560 0 .88%
1991 1.1610 0.8820 0.9482 628,853,041 5 ,962 ,785 0.95%
1992 0 .9070 0.8150 0.8381 699,380,664 5 ,86 1,509 0.84%
1993 0 .8830 0.7930 0.8141 751 ,640,940 6 ,1 19,109 0.81 %
1994 0 .8951 0.7490 0.7811 783,524,174 6 ,120,107 0.78%
1995 0 .8030 0.7260 0.7433 862,362,086 6 ,409,937 0.74%
1996 0 .7853 0.6870 0.7078 927,245,509 6 ,563,044 0.71%
1997 0 .7630 0.6750 0.6928 965,036,161 6,685,771 0.69%
1998 0.7181 0.6480 0.6624 1,025,454,314 6,792,609 0.66%
1999 0 .8180 0.6530 0.6866 1 ,075,675, 784 7,385,590 0 .69%
2000 0 .8550 0.6370 0.6798 1,108.908,809 7,538,362 0 .68%
2001 0 .7274 0.6470 0.6643 1,216,666,375 8,082,315 0.66%
2002 0 .7140 0.6260 0.6448 1 ,319,372,268 8,507,312 0 .64%
2003 0.8070 0.6150 0.6539 1,393,418,384 9,111,563 0 .65%
2004 0 .7850 0.6033 0.6421 1,492,778 ,540 9,585,131 0 .64%
2005 0 .7251 0.6080 0.6330 1,608,264,793 10,183,441 0 .63%
2006 0.7310 0.6330 0.6536 1 ,677,222,407 10,96 1,705 0.65%
2007 0 .7290 0.6490 0.6668 1,810,821,475 12 ,074,562 0.67%
2008 0 .6700 0.6650 0.6661 1,881 ,094,419 12 ,530,789 0 .67%
193
......
1.0
~
VILLAG E OF BU FFALO GROVE
PROPERTY TAX EXTENSION AS PERCENT OF TAX BASE
WITH TAX YEAR 2008 FINAL
EXTENSION EXTENSION EXTENSION DEBT EXTENSION
ASSESS ED TOTAL LEVY %OF TAX CORPORATE %OF TAX PENS ION %OF TAX SERVICE %OF TAX
TAX YEAR VALUATION EXTENSION BASE LEVY BASE LEVIES BASE LEVI ES BASE
1982 174,764,181 2,078,938 1.19% 1,661,308 0.95% 300,594 0.17% 117,035 0 .07%
1983 176,467,417 3,107,732 1.76% 1,850,261 1.05% 320,641 0.18% 936,830 0.53%
1984 196,116,981 3,566,889 1.82% 1,749,167 0.89% 379,290 0.19% 1,438,431 0.73%
1985 215,037,896 3,695,159 1.72% 2 ,029,098 0.94% 433,516 0.20% 1,232,545 0.57%
1986 250,558,340 3,865,698 1.54% 2 ,128,744 0.85% 365,314 0.15% 1,371,640 0.55%
1987 305,732,926 3,922,874 1.28% 2 ,1 87 ,212 0.72% 407,781 0.13% 1,327,881 0.43%
1988 367,085,237 4 ,273,487 1.16% 2 ,293,940 0.62% 509,054 0.14% 1,470,493 0.40%
1989 465,231 ,179 4 ,844,011 1.04% 2,430,373 0.52% 655,665 0.14% 1,757,973 0 .38%
1990 556,273,807 4 ,908,438 0 .88% 2 ,684,433 0.48% 734,427 0.13°/1 1,489,578 0.27%
1991 628,853,041 5,962,772 0 .95% 3,425,733 0.54% 872,703 0 .14% 1,664,336 0 .26%
1992 699,380,664 5,861 ,809 0 .84% 3 ,526,113 0.50% 1,064,918 0.15% 1,270,778 0 .1 8%
1993 751 ,640,940 6 ,119,141 0 .81% 3 ,787,339 0.50% 1,195,905 0 .16% 1,135,897 0 .15%
1994 783,524,17 4 6 ,119,871 0 .78% 3 ,959,402 0 .51 % 1,303,766 0 .1 7~ 856,703 0 .11 %
1995 862,362,086 6 ,409,755 0 .74 % 4,342,376 0.50% 1,472,866 0 .17% 594,513 0 .07%
1996 927,245,509 6 ,563,346 0 .71 % 4,283,815 0.46% 1,660,627 0 .18~ 6 18,904 0 .07%
1997 965,036,161 6 ,685,515 0.69% 4,525,407 0 .47% 1,748,614 0 .18% 4 11,494 0 .04%
1998 1,025,454,314 6 ,792,987 0.66% 4,604,735 0 .45% 1,895,624 0 .1 8% 292,628 0 .03%
1999 1,075,675,784 7,385,231 0 .69% 4,820,127 0.45% 2,002 ,252 0 .19% 562,852 0 .05%
2000 1 '1 08,908,809 7,538,612 0.68% 4,757,129 0 .43% 2,096,712 0 .19% 684,771 0 .06%
2001 1,216,666,375 8,082,512 0.66 % 4,954,901 0.41 % 2,438,562 0 .20% 689,049 0 .06%
2002 1,319,372 ,268 8,507,052 0.64% 5 ,201 ,287 0.39% 2,550,759 0 .19% 755,006 0 .06%
2003 1,393,418,384 9 ,111 ,356 0 .65% 5 ,295,292 0 .38% 3,077,844 0 .22% 738,220 0 .05%
2004 1,492, 778,540 9 ,585,006 0 .64% 5 ,560,159 0 .37% 3,094,825 0 .21% 930,022 0 .06%
2005 1,608,264, 793 10,183,441 0 .6 3% 5,604,603 0.35% 3,706,252 0.23% 872,586 0 .05%
2006 1,677,222,407 10,961 ,705 0 .65% 5,930,584 0 .35% 4,015,397 0 .24% 1,015,724 0.06%
2007 1,810,821,475 12,074,562 0.67% 7 ,021 ,958 0.39% 4,306,158 0.24% 746,446 0.04%
2008 1,881 ,094,419 12,530,789 0.67% 7,088,562 0 .38% 4,654,133 0.25% 788,094 0 .04%
ABATEMENTS % OF TAX
APPROVED BASE
2,211,266 1.27%
1,475,913 0.84%
2,960,788 1.5 1%
2,66 5,613 1.24%
2,913,561 1.16%
3,017,823 0.99%
3,162,813 0.86%
3,1 55,566 0.68%
3,502,426 0.63%
3,244,718 0 .52%
3,909,760 0 .56%
3,143,595 0.42%
4 ,338,923 0.55%
3,692,565 0 .43%
2 ,690,475 0 .29%
2,840,085 0 .29%
2 ,779,798 0.27%
2,259,316 0.21 %
1 ,237,155 0 .11 %
1,326,163 0.11%
876,442 0 .07%
1,482,544 0 .11 %
1,080,478 0 .07%
1,009,330 0.06%
945,738 0.06%
785,000 0.04%
705,000 0 .04%
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ANNUAL PROPERTY TAXES EXTENDED
PENSION LEVIES
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PERCENT OF TAX BASE
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VILLAGE OF BUFFALO GROVE
ASSESSED AND EQUALIZED VALUATION
COOK AND LAKE COUNTY
TAX YEAR 1968 THROUGH 2008 W/ESTIMATE FOR 2009
TAX YEAR COOK COUNTY %INC LAKE COUNTY %INC TOTAL VALUE %INC
1968QC 22,576,788 334 ,460 22,911 ,248
1969QL 24,805,106 9.87% 3,215,450 861 .39% 28,020,556 22.30%
1970 28,437 ,935 14.65% 12,267 ,120 281 .51 % 40,705,055 45.27%
1971 32,070 ,377 12.77% 14,216,176 15.89% 46,286,553 13.7 1%
1972QC 40,012,197 24.76% 19,169,722 34.84% 59,181 ,919 27.86%
1973QL 44 ,077,819 10.16% 18,305,326 -4.51 % 62,383,145 5.41 %
1974 4 3,182,043 -2 .03% 16,815,797 -8.14% 59,997,840 -3.82%
1975 4 3,518,775 0 .78% 21 ,225,630 26.22 % 64,744,405 7 .91 %
1976QC 55,054 ,459 26.51 % 28,041.460 32.11 % 83,095,919 28.34%
1977QL 54 ,61 4 ,961 -0.80% 33,518,742 19.53% 88,133,703 6.06%
1978 57,049,001 4.46% 49 ,720,302 48.34% 106,769,303 21 .14%
1979 58,029,223 1.72% 65,828,832 32.40% 123,858,055 16.01 %
1980QC 73,669,999 26.95% 81 ,286,826 23.48% 154,956,825 25.11 %
1981QL 79,265,576 7.60% 86,413,201 6 .31 % 165,678,777 6.92%
1982 85,057,050 7.31 % 89,707,131 3 .81 % 174,764,181 5.48%
1983 81 ,251 ,426 -4.47% 95,215,991 6 .14 % 176,467 ,417 0.97%
1984QC 91 ,270,981 12.33% 104,846,000 10.11 % 196,116,981 11.13%
1985QL 90,721 ,731 -0.60% 124,316,165 18.57% 215,037,896 9 .65%
1986 95,7 12,893 5.50% 154,845,447 24.56% 250,558 ,340 16.52%
1987 100,530,587 5.03% 205,202,339 32.52% 305,732,926 22.02%
1988QC 105,299,441 4.74% 261 ,785,796 27.57% 367,085,237 20.07%
1989QL 131 ,202,740 24.60% 334,028,439 27.60% 465,231 ,179 26.74%
1990 146,580,170 11 .72% 409,693,637 22.65% 556,273,807 19.5 7%
1991 149,207,362 1.79% 479,645,679 17.07% 628,853,04 1 13.05%
1992QC 175,931 ,186 17.91 % 523,449,478 9.13% 699,380,664 11 .22%
1993QL 176,253,904 0.18% 575,387 ,036 9.92% 751 ,640,940 7 .47 %
1994 171 ,992,022 -2.42% 611 ,532,152 6.28% 783,524,174 4 .24%
1995TC 193,515,231 12.51 % 668,846,855 9.37% 862,362,086 10.06%
1996 195,120,849 0.83% 732,124,660 9.46% 927,245,509 7.52%
1997QL 194,910,322 -0.11 % 770 ,125,839 5.19% 965,036,161 4.08%
1998TC 2 11 ,122,637 8.32% 814,331 ,677 5.74% 1,025,454,314 6.26%
1999 218,829,049 3 .65% 856,846,7 35 5.22% 1,07 5,675,784 4.90%
2000 217,827,125 -0.46% 891 ,081 ,684 4.00% 1,108,908,809 3.09%
2001TCQL 260,100,004 19 .41 % 956 ,566,371 7.35% 1,2 16,666,375 9.72%
2002 281 ,570,086 8 .25% 1,037 ,802,182 8.49% 1 ,319,372,268 8.44%
2003 282,204 ,728 0 .23% 1,111 ,213,656 7 .07% 1,393,418,384 5 .6 1%
2004TC 320,632,657 13.62% 1,172,145,883 5.48% 1,492,778,540 7.13%
2005 343,381 ,864 7 .10% 1,264 ,882,929 7 .91 % 1,608,264 ,793 7 .74%
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 .9 7%
2008 430,222,803 6.78% 1 ,450,871 ,616 3.05% 1 ,881 ,094,419 3 .88%
2009 430,000,000 -0.05% 1 ,450,870 ,000 0 .00% 1,880,87 0,000 -0.01 %
FOR CALENDAR 2009:
FOR COOK COUNTY: ASSUM PTION IS FOR VERY MODERATE GROWTH POST TRIENNIAL REASSESSMENT. GENERAL TRENDS IN YEARS AFTER
TRIENNIAL REASSESSMENT PROCESS INDICATES STABLE VALUES AND FURTHER TAKES INTO CONSIDERATION MINIMAL NEW VAL UATIONS AND
IMPROVEMENTS AND POSSIBLE MODERATION FROM FINAL TAX YEAR 2008 MULTIPLIER OF 2.9786 (COMPARED TO 2.8439 FOR 2007), WHICH
WAS AN INCREASE O F OF 4.74%. MULTIPLIER FOR 2008 REMAINS AT HISTORIC HIGH LEVELS AND SOME POTENTIAL FOR MODERATION EXISTS.
FOR LAKE COUNTY: A 3.50% GROWTH FACTOR ESTIMATE WAS USED. THIS WOULD BE REFLECTIVE A MODERATING RESIDENTIAL A ND
COMMERCIAUIN DUSTRIAL DEVELOPMENT IN THIS PORTION OF THE V ILLAGE (LOWER PERMIT L EVELS A ND ADDI TIONS TO FULL VALUATION)
A LONG WITH RETAIN IN G A STABLE TAX EQUALIZATION MULTIPLIER HOWEVER. RESALE VALUATIONS CONTINUE AT HISTORIC HIGH LEV ELS
HISTORIC GROWTH PATTERNS: (88-08 & 98-08)
COOK COUNTY 20-YEAR PATTERN
COOK COUNTY LAST 10-Y EAR PATTERN
LAKE COUNTY 20-YEAR PATTERN
LAKE COUNTY LAS T 10-YEAR PATT ERN
7.29%
7.38%
8.94%
5.95%
TOTAL 20-YEAR PATTERN
TOTAL 10-YEAR PATTERN
199
8.51 %
6 .28%
ANNUAL INCREASE IN TAX BASE:
TAX YEAR COOK COUNTY LAKE COUNTY TOTAL VALUE
1968QC
1969QL 2 ,228,318 2,880,990 5,109,308
1970 3,632,829 9,051 ,670 12 ,684 ,499
1971 3,632,442 1,949,056 5,581,498
1972QC 7 ,941 ,820 4,953,546 12,895,366
1973QL 4 ,065,622 (864,396) 3,201 ,226
1974 (895,776) (1,489,529) (2,385,305)
1975 336,732 4,409,833 4,746,565
1976QC 11 ,535,684 6 ,815,830 18,351,514
1977QL (439,498) 5,477,282 5,037,784
1978 2,434,040 16,201 ,560 18,635,600
1979 980,222 16,108,530 17,088,752
1980QC 15,640,776 15,457,994 31,098,770
1981QL 5,595,577 5 ,126,375 10,721 ,952
1982 5,791 ,474 3 ,293,930 9,085 ,404
1983 (3,805,624) 5,508,860 1,703 ,236
1984QC 10,019 ,555 9 ,630,009 19,649 ,564
1985QL (549,250) 19,470,165 18,920,915
1986 4,991 ,162 30 ,529,282 35,520,444
1987 4,817,694 50 ,356,892 55,174,586
1988QC 4 ,768,854 56 ,583,457 61 ,352,311
1989QL 25,903,299 72 ,24 2,643 98 ,145,942
1990 15,377 ,430 75 ,665,198 9 1,042,628
1991 2,627,192 69 ,952,042 72 ,579,234
1992QC 26,723,824 43 ,803,799 70 ,527,623
1993QL 322 ,718 51 ,937,558 52 ,260,276
1994 (4,261 ,882) 36,14 5,116 31,883,234
1995TC 21 ,523 ,209 57 ,314,703 78 ,837,912
1996 1,605,618 63 ,277,805 64 ,883,423
1997QL (210 ,527) 38,001 ,179 37 ,790,652
1998TC 16,212 ,315 44 ,205,838 60 ,418,153
1999 7,706,412 42 ,515,058 50 ,221 ,470
2000 (1 ,001 ,924) 34 ,234,949 33 ,233,025
2001TCQL 4 2,272 ,879 65,484,687 107,757 ,566
2002 21,470 ,082 81 ,235,8 11 102,705,893
2003 634 ,642 73,411 ,474 74 ,046,11 6
2004TC 38,427,929 60,932,227 99,360,156
2005 22,749 ,207 92,737,046 115,4 86,253
2006 8,544 ,032 60,413,582 68,957,61 4
2007TC 50,987 ,472 82,611 ,596 133,599,068
2008 27,309 ,435 42,963,509 70,272,944
2009 (222 ,803) (1 ,6 16) (224,419)
200
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1992
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VILLAGE OF BUFFALO GROVE
TAX COLLECTION HI STORY
HOME RULE REAL ESTATE TELECOM
YEAR SALES SALES TRANSFER EXCISE INCOME MOTOR FUEL
1976 12.07
1977 440,132.43 13.48 12.11
1978 528,880.97 14.66 12.81
1979 646,846.33 16.50 11 .83
1980 773,270.86 17.29 12.65
1981 859,805.22 19.09 12.63
1982 928,244.97 18.96 12.55
1983 1,060,428.83 20.70 13.57
1984 1,214,469.37 23.11 15.93
1985 1,277,329.19 21.81 16.43
1986 1,700,901.63 24.29 16.76
1987 1,861 ,265.85 27.30 16.66
1988 2,135,798.96 28.80 17.65
1989 2 ,488,626.51 33.12 18.15
1990 2,791,417.15 40.16 20.64
1991 2,920,189.97 253,279.74 43.93 20.14
1992 3,009,250.26 809,465.62 636,917.25 45.48 20.67
1993 3,466,941 .22 940,266.78 810,292.10 48.09 22.25
1994 4 ,37 4 , 798.88 1,337,563.18 790,413.85 53.58 21 .34
1995 5,174,482.49 1,641,692.58 1,047,755.00 62.14 23.02
1996 6,400,417.41 1,912,537.69 970,351 .85 69.30 23.14
1997 5,848,240.55 1,708,737.13 807,186.70 75.48 23.93
1998 4,634,338.18 1,215,008.10 1,064,730.94 81.01 23.56
1999 5,131 ,838.68 1,436,834.48 965,262.00 84.66 24.79
2000 5,069,947.47 1,414,142.27 924,892.03 92.55 29.69
2001 6,747,614.88 2,214,218.24 925,384.70 86.88 28.19
2002 5,986,571 .76 1,918,263. 79 976,535.50 158,715.75 76.18 28.45
2003 6,081 ,684.37 1,977,338.98 1,275,633.00 2,471, 758.04 70.28 28.38
2004 6,519,307.6 1 3,348,873.05 1,178,911 .40 2,489,008.98 74.53 28.54
2005 6 ,839,470.52 4 ,638,558.39 1,319,414.00 2,232,904.08 86.51 29.13
2006 6,741 ,180.07 4,572,193.38 1,101,257.83 2,290,940.89 94.93 28.78
2007 6,157,822.25 3,886,817.58 835,290.96 2 ,564,859.91 102.51 28.57
2008 5,627,623.67 3,654,345.25 590,596.11 2,417,495.53 109.31 26.26
2009 2 ,793,768.45 1, 720,256.49 502,738.00 1,412,491 .91 74.38 19.20
JULY JULY SEPTEMBER JULY SEPTEMBER SEPTEMBER
DISTRIBUTION CHANGE-PERCENTAGE CHANGE ON COMPOUND BASIS, NET OF ANY CREDITS:
8 .57% 9 .88% -2.09% 0.00% 7.13% 2 .53%
DISTRIBUTION CHANGE-LAST 10 YEARS (1999-2008):
1.96% 1.16% -2.40% 3.04% 1.09%
DISTRIBUTION C HANGE-FROM PR IOR YEAR (2009-2008)
-50.36% -52 .93% -14.88% -41.57% -31.95% -26.88%
NOTE:
RECEIPTS FOR IN COME AND MOTOR FUEL BASED ON PER CAPITA D ISTRIBUTION
RECEIPTS FOR SALES BASED TAXES REPRESENT GROSS DISTRIBUTION PRIOR TO ANY CREDIT
DUE AS A RESULT OF ECONOMIC INCENTIVE AGREEMENTS
RECEIPTS FOR REAL ESTATE TRANSFER TAX ARE BASED ON GROSS RECEIPTS
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DEBT ISSUE
GENERAL OBLIGATION:
CORPORATE PURPOSE-SERIES 1961
CORPORATE PURPOSE-SERIES 1962-A
CORPORATE PURPOSE-SERIES 1962-A
CORPORATE PURPOSE-SERIES 1964
CORPORATE PURPOSE-SERIES 1964
CORPORATE PURPOSE-SERIES 1966
CORPORATE PURPOSE-SERIES 1967
CORPORATE PURPOSE-SERIES 1966
CORPORATE PURPOSE-SERIES 1969
CORPORATE PURPOSE-SERIES 1992
CORPORATE PURPOSE-SERIES 1993-A
CORPORATE PURPOSE-SERIES 1993-A
CORPORATE PURPOSE-SERIES 1993-B
CORPORATE PURPOSE-SERIES 1994
CORPORATE PURPOSE-SERIES 1995
CORPORATE PURPOSE-SERIES 1995-A
CORPORATE PURPOSE-SERIES 1996
CORPORATE PURPOSE-SERIES 2001-A
CORPORATE PURPOSE-SERIES 2001-B
CORPORATE PURPOSE-SERIES 2002-A
CORPORATE PURPOSE-SERIES 2002-A
CORPORATE PURPOSE-SERIES 2002-B
CORPORATE PURPOSE-SERIES 2003
TOTAL GENERAL OBLIGATION
REVENUE :
REVENUE REFUNDING-SERIES 1970
REVENUE REFUNDING-SERIES 1990
TOTAL REVENUE
SPECIAL SERVICE AREA:
SPECIAL SERVICE AREA #1-91
SPECIAL SERVICE AREA #1-97
SPECIAL SERVICE AREA #2
SPECIAL SERVICE AREA #3
TOTAL SPECIAL SERVICE AREA
TAX INCREMENT ALLOCATION REVENUE :
SERIES 1967-NON-TAXABLE
SERIES 1967-TAXABLE
SERIES 1995-A
SERIES 1995-B
SERIES 1995-C
SERIES 1999-A
SERIES 1999-B
SERIES 1999-C
TOTAL TAX INCREMENT ALLOCATION
REVE NUE
GRAND TOTAL
DEBT PER CAPITA-GENERAL OBLIGATION (TOTAL)
GENERAL OBLIGATION DEBT
GENERAL OBILGATION DEBT-LESS GOLF/FAC
PERCENT OF VALUATION
VILLAGE OF BUFFALO GROVE, ILLINOIS
SUMMARY OF BONDED INDEBTEDNESS
DECEMBER 31, 2009
DATE OF
ISSUE
04/13181
12/06/82
12/06/82
02121/64
02121/64
07/15186
05/01/87
04/01/66
12115/89
11/01/92
03/15193
03/15/93
03/15193
05101194
01/01195
04/15195
11/15196
03/05/01
03/05/01
01/21/02
01/21/02
02119/02
03/17/03
05101fl0
12115190
04/01/91
03/01197
02/07194
09/30193
03/01/87
03/01/67
12/04195
12104/95
12104/95
04104199
04104199
04/04/99
DATE OF
MATURITY
12101195
12/01/96
12101/96
01/01/05
01/01/05
01/01/96
12130/07
01/0 1196
12/30/10
12/30/07
12130/07
12130/07
12130196
12130109
06/30196
12/30/14
05/01/01
12130/20
12130/14
12130/07
12130/07
12130/11
12130/13
05101/00
05101/02
12101/05
12/01/05
12/01/05
12/01/05
03/01197
03/01/97
12130/05
12130/05
12130/05
12130/05
12130/05
12/30/05
146.11
6,575,000
5,375,000
0.29%
INTEREST
RATE
ORIGINAL
PRINCIPAL
RETIRED/
DEFEASE D
OUTSTANDING
12131/2009
ANNUAL
INTEREST
9.66% 1,050,000 1,050,000 0 0
9.12% 2,930,000 2,930,000 0 0
9.12% 2.095.000 2,095,000 0 0
9.20% 8,750.000 6,750 ,000 0 0
9.20% • 2.425,000 2 ,425 ,000 0 0
7.62% 3,300,000 3,300,000 0 0
6.50% • 2.= 2 ,000,000 0 0
6.70% F***= 3.630.000 o o
6.66% 4,000,000 4 ,000,000 0 0
5.23% 2,600,000 2,600,000 0 0
4 .75% ~:!t.l'1i'..~.'..2J 3 ,110,000 0 0
4 .75% 2,335,000 2,335,000 0 0
3.59% -1.440.000 1,440,000 0 0
5.47% 2,500,000 2,500,000 0 0
4 .41 % • 3.000.000 3,000,000 0 0
5.70% -3.000.000 3,000,000 0 0
3.50% 1.500,000 1,500,000 0 0
4 .61% 4,500,000 655 ,000 3,645,000 175,229
4 .34% 5,465,000 4,030,000 1,455,000 63,147
3.02% tl;1!P~':f.i..ifl~::.:!) 1,71 6,280 0 0
PERCENT
RETIRED
WATER
WATER
STREETS
WATER
STREETS
FACILITIES ·-· FACILITIES
FACILITIES .,.
FACiliTIES
STREETS
FACILITIES
STREETS
STREETS
WATER
FACILITIES
Mt"
3.02% 1.356,720 1,356,720 0 0 FAC ILITIES
3.62% 1,000,000 725,000 275,000 10,5 12 FAC ILITIES
2 .93% 2.600,000 1,400,000 1,200,000 35,141 FAC ILITIES
66,325,000 59,750,000 6,575,000 264,029 90.09%
7.00% 4,000,000 4,000,000 0 0
6.45% 6,625,000 6,625,000 0 0
10,625,000 10.625,000 0 0 100.00%
7.66% 6,080,000 6,060,000 0 0
5.30% 4,000,000 4,000,000 0 0
5.32% 2,460,000 2,460,000 0 0
5.30% 3,905,000 3,905,000 0 0
16,445,000 18,445,000 0 0 100.00%
10.00% 6,490,000 6,490,000 0 0
13.00% 2,010.000 2,010,000 0 0
6.50% 5,100,000 5,100,000 0 0
6.50% 750,000 750,000 0 0
2.00% 3,400,000 3,400,000 0 0
6.50% 4,150,000 4,150,000 0 0
6.50% 750,000 750,000 0 0
2.00% 3,400,000 3,400,000 0 0
26,050,000 26,050,000 0 0 100.00%
121 ,645,000 115,070,000 6,575,000 264,029
COST OF CAPITAL: 4.32%
COST OF CAPITAL:
EXCLUS IVE OF SSA
AND TIF 4.32%
94 .59%
G:IFINANCEIFINCONFI\Oebt Service Analysis\Oebt Summary Debt Summary
N ..... .....
VILLAGE OF BUFFALO GROVE
ANALYSIS OF DEBT SERVICE-ALL ISSUES
TEN YEAR ANALYSIS (20 1 0.2019)
YEAR
2010
2011
2012
2013
2014
2015
2016
2017
2016
2019
TOTAL
CORPORATE PURPOSE
SERIES.2001·A
PRINCIPAL INTEREST
255,000 173.493
265.000 162.018
280.000 150,093
295,000 137,353
310,000 125,635
325.000 108,810
345,000 93,310
360,000 76.750
385,000 59,290
400,000 40.425
3.220.000 1,127,177
CORPORATE PURPOSE
SER IES-2001·B
PRINCIPAL INTEREST
215,000 63.913
315,000 54.560
310,000 40.700
310,000 27.060
305,000 13,420
0 0
0 0
0 0
0 0
0 0
1.455,000 199.653
YEAR PRINCIPAL INTEREST PRINCIPAL INTEREST
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
TOTAL
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
CORPORATE PURPOSE
SERIES-2002-A
PRINCIPAL INTEREST
0
0
0
0
0
0
0
0
0
0
0
PERCENT
0
0
0
0
0
0
0
0
0
0
0
CORPORATE PURPOSE
SER IES-2002-B
PR IN CIPAL INTEREST
135,000 11,140
140.000 5,740
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
275,000 16,880
GRAND TOTAL PRINCIPAL
0 1/01/XX RETIRED PRINCIPAL INTEREST
6,575.000 1 3.46% 885,000 285,950
5,690,000 17.84% 1,01 5,000 251,323
4.675,000 19.14% 895,000 210,801
3.780.000 24 .47% 925.000 174,453
2.855,000 21.54% 615,000 139,055
2.240.000 14.51% 325.000 108,810
1,915,000 18.02% 345,000 93,310
1,570 ,000 22.93% 360,000 76,750
1.210.000 31.82% 385,000 59.290
825.000 48.48% 400,000 40,425
93.54% 6.150.000 1.440,167
AVERAGE DEBT SERVICE: 615.000 144.017
CO RPORATE PURPOSE
SERIES-2003
PRIN CIPAL INTEREST
280,000 37,404
295,000
305,000
320,000
0
0
0
0
0
0
1,200,000
PERCENT
RETIRED
14.39%
16.50%
14.55%
15.04 %
10.00%
5.28%
5.61%
5.85%
6.26%
6.50%
100.00%
29,005
20 .008
10,040
0
0
0
0
0
0
96.457
N ,_.
N
VILLAGE OF BUFFALO GROVE
ANALYSIS OF DEBT SERVICE SELF SUFFICIENCY
GENERAL OBLIGATION DEBT-ALL ISSUES-LAST TEN TAX YEARS
TAX
YEAR
CORP PURP SERIES-84 CORP PURP SERIES-86 CORP PURP
LE VY ABATEMENT LEVY ABATEMENT LEVY
2000 0 0 0 0 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
TOTAL
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
SERIES-89
ABATEMENT
0
0
0
0
0
0
0
0
0
0
0
CORP PURP SERIES-93A/B
LEVY ABATEMENT
699,308 369,880
700,988 458,786
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
1.400.296 828 ,666
TAX
YEAR
CORP PURP SERIES-98 CORP PURP SERIES-01A/B CORP PURP SERIES-02AIB CORP PURP SERIES-03
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
TOTAL
LEVY ABATEMENT LEVY ABATEMENT LEVY ABATEMENT LEVY ABATEMENT
304,875 304,875 0 0 0 0 0 0
0 0 681,313 327,013 0 0 0 0
0 0 781,267 354,267 709,015 0 0 0
0 0 811,448 418,301 822,015 465.475 279,709 170,000
0 0 939.573 434.573 804.440 610,980 299,925 144,200
0 0 1,111,608 478.593 476,678 380,738 303.255 150,000
0 0 1,134.488 407,645 4 77,544 381 ,7 98 306,295 156,295
0 0 1,069,680 473,368 145,963 145,963 310,670 165,670
0 0 1,036,050 401.445 146,275 146,275 314,560 157,280
0 0 707.405 233,860 146,140 146,1 40 317.405 0
304,875 304,875 8,272,832 3,529,065 3,728 ,070 2.277,369 2,131 ,819 943,445
CORP PURP
LEVY
239,925
232.425
0
0
0
0
0
0
0
0
472,350
SERIES-94
ABATEMENT
94.500
165.425
0
0
0
0
0
0
0
0
259 ,925
CORP PURP
LEVY
246.100
240,700
52 .700
0
0
0
0
0
0
0
539,500
TOTAL TOTAL PERCENT
LEVY ABATEMENT
1,244,108 769,255 61 .83%
1,614,726 951,224 58.91 %
1.490.282 354.267 23.77 %
1.913,172 1,053,776 55.08%
2,043,938 1,189,753 58.21 %
1,891 ,541 1,009,331 53.36 %
1,918,327 945,738 49.30%
1,526,313 785,001 51 .43%
1.496,885 705.000 47 .10%
1,170,950 380,000 32.45%
16,310,242 8,143,345 49.93%
SERIES-95
ABATEMENT
160,000
207 ,600
26 ,700
0
0
0
0
0
0
0
394,300
VILLAGE OF BUFFALO GROVE
POLICE PENSION FUND
TOTAL
FISCAL08 FISCAL07 FY 06-07 FY 05-06 FY 04-05 FY 03-04 FY 02-03 FY01-02 FY 00-01 FY 99-00 FY 98-99 FY 97-98 AVERAGE
EMPLOYEE CONTRIBUTIONS 556,685 400,527 525,381 557,044 501,472 479,603 496,496 455.073 380,291 39 1,398 371,999 345,802 5.46 1,771
CONTRIBUTION RATE 9 .91 % 9 .91 % 9.91 % 9 .91 % 9 .91 % 9 .91 % 9.91 % 9.91 % 9 .30% 9 .00% 9 .00% 9 .00%
PAYROLL BASE 5 ,831 ,457 5 ,580 ,751 5,301 ,524 5 ,054,260 4,996 ,214 4,852,494 4 ,685,876 4,608,411 4,087,832 4 ,348,867 4 ,133,322 3,642,244 57 ,321 ,272
EMPLOYER CONTRIBUTIONS 1,868,998 1,571,265 1,372,311 1,401,979 1,031,521 1,1 06,104 804,469 829,406 681 ,245 644,819 586,838 503,095 12,402 ,050
PERCENT OF PAYROLL BASE 32.05% 28.16% 25.89% 27.74% 20.65% 22.79% 17.17% 18.01',(, 16.67% 14.83% 14.20% 13.09% 21 .64%
CHANGE-PRIOR YEAR 18.95% 14.50% -2 .12% 35.91% -6.74 % 37.49% -3.01 % 21.75% 5.65% 9.88% 16.65%
OTHER INCOME TO FUND (1 ,778,818) 1,376,364 2,234,162 601 ,707 823,700 907,944 1,267,757 989,455 1,364,187 918,677 1,147,570 1,557,990 11 ,610,695
EXPENSES TO FUND:
BENEFITS PAID 1,394,971 902 ,961 1,234,247 1,096,056 899,370 814,559 706,156 540,968 429,012 370,055 296,836 215,679 8 ,900,870
COSTS TO ADMINISTER 19,083 27 ,164 40,031 76,632 43,564 6 ,566 5,413 26,597 30,883 21 ,774 13,646 11 ,652 323,225
ASSETS-END OF PERIOD 33,736,413 34,503,602 32,085,571 29,227,995 27,639,953 26,227,214 24,644,688 22 ,787,535 21 ,081 ,168 19,115,338 17,552,273 15,756,848 25,363,216
ESTIMATED ACTUARIAL LIABILITY 57,812,420 54,297,346 53,800,186 47,531,537 43,348,257 36 ,676,875 31,112,833 28,638,849 25,37 1,812 23,096,262 20,044,784 17,642,702 36,614,489
FUNDED RATIO 56.35% 63.55% 59.64% 61 .49% 63.76% 71 .51 % 79.21 % 79.57% 83.09% 82.76% 87.57'A> 89.31 % 69.27%
UNFUNDED LIABILITY (24,076,007) (19,793,744) (21 ,714,615) (18,303,542) (15,708,304) (10,449,661 ) (6,468, 145) (5,851 ,314) (4,290,646) (3,980,924) (2,492,511 ) (1,885,854) (11 ,251 ,272)
N PLAN MEMBERSHIP 91 91 91 68 90 87 64 84 87 85 69 69 85 ,_
w UNFUNDED LIABILITY/MEMBER 264,572 217,514 238,622 207,995 174,537 120,111 77 ,002 69,659 49,318 46,834 36,123 27,331 132,889
FUNDING VARIANCE @90% GOAL (18,294,765) (14,364,009) (16,334,597) (13,550,368) (11 ,373,478) (6 ,781 ,974) (3,356,862 ) (2,987,429) (1 ,753,465) (1,671,298) (488,033) (121,564 ) (7,589,823)
Employer Contributions represent deposits from Property Tax extensions along with Corporate Personal Property Replacement Tax, only
VILLAGE OF BUFFALO GROVE
FIRE PENSION FUND
TOTAL
FISCAL 08 FISCAL 07 FY00-07 FY 05-06 FY 04-05 FY 03-04 FY02-03 FY 01-02 FY 00-01 FY 99-00 FY 98-99 FY 97-98 AVERAGE
EMPLOYEE CONTRIBUTIONS 465,251 331.255 455,785 496.266 383.4 71 346.408 341,519 323,852 307.486 288,006 269,424 256,522 4.265.245
CONTRIBUTION RATE 9.455% 9.455% 9.455% 9.455% 9.254% 8.2SOOA. 8.250% 8.250% 8.2SOOA. 8.250% 8.250% 8.250%
PAYROLL BASE 5,208,552 4 ,859,001 4,820,571 4,585,548 4,372,057 4,179,633 4,045,642 3,842,336 3,727,103 3,490,982 3,265,745 3,109,358 49,506,528
EMPLOYER CONTRIBUTIONS 1,580,625 1,342,531 1,303,852 1,145,712 1,020,259 984,610 911,092 838,314 789,546 633,591 596,581 537,660 11,664,353
PERCENT OF PAYROLL BASE 30.35% 27.63% 27.05% 24.99% 23.34% 23.58% 22 .52% 21.82% 21.18% 18.15% 18.27% 17.29% 23.60%
CHANGE-PRIOR YEAR 17.73% 2.97% 13.80% 12.30% 3.62% 8.07% 8.68% 6.18% 24.61% 6 .21% 10.96%
OTHER INCOME TO FUND {3,580, 766) 601,960 1,667,195 1,286,493 950,275 1,076,579 158,624 684,756 950,174 {128,957) 258,339 823,887 4,750,559
EXPENSES TO FUND:
BENEFITS PAID 434,524 229,911 211,587 231,162 210,648 111,765 57,485 33,001 33,287 50,364 33,287 30,513 1,687,514
COSTS TO ADMINISTER 26,774 60,093 57,762 57,646 73,956 13,569 29,618 6,447 3,165 3,928 4,656 1,968 339,602
ASSETS-END OF PERIOD 24,553,284 26,549,471 24,583,729 21,406,228 18,764,563 16,695,162 14,412,919 13,086,767 11 ,281,291 9,270,539 8,532,191 7,445,810 16,380,329
ESTIMATED ACTUARIAL LIABILITY 42,711 ,057 39,224,368 38,002,997 32,252,477 29,359,761 22,1 01 ,873 18,910,282 16,632,406 14,324,444 12,460,940 10,646,449 8,680,120 23,792,264
FUNDED RATIO 57.49% 67.69% 64.64% 66.37% 63.91% 75.54% 76.22% 78.69% 78.76% 74.40% 78.68% 85.78% 68.85%
UNFUNDED LIABILITY {18,157,773) {12,674 ,897) {13,439,268) {10,646,251) {10,595, 198) (5,406, 711) {4,497,383) {3,543,639) {3,043,153) {3,190,401 ) {2,314,258) {1 ,234,310) {7,411 ,935)
N ,_
.p.. PLAN MEMBERSHIP 67 67 67 67 67 63 63 63 61 63 56 56 63
UNFUNDED LIABILITY/MEMBER 271,012 189,178 200,586 161 ,884 158,137 85,821 71,387 58,248 49,888 50,641 41 ,326 22,041 117,031
FUNDING VARIANCE ~90% GOAL { 13,886,667) {8,752,460) (9,638,968) {7,621 ,003) {7,659,222) {3, 196,524) {2,606,335) { 1,880,398) {1,610,709) {1 ,944,307) {1.229,613) {366.298) (5,032. 709)
Employer Contributions represent deposits from Property Tax extensions along with Corporate Personal Property Replacement Tax, only
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AVERAGE CONSUMPTION PATIERNS FOR VILLAGE-
CONSOLIDATED BASIS
BILLING ANNUAL USER/ MONTHLY AVG DEVIATION MONTHLY
PERIOD CONSUMPTION CONSUMERS GALLONS FROM AVERAGE CONSUMERS
1976 254,170 33,036 7,694 3 .00% 2 ,753
1977 406,145 52,698 7,707 3.18% 4 ,392
1978 438,231 58,292 7,518 0.65% 4 ,858
1979 521 ,259 63,886 8,159 9.24% 5,324
1980 679,544 93,561 7,263 -2.76% 7 ,797
1981 663,234 95,657 6,933 -7.17% 7,971
1982 716,110 98,160 7 ,295 -2.33% 8,180
1983 763,662 101 ,066 7 ,556 1 .16% 8,422
1984 748,310 106,983 6 ,995 -6 .36% 8,915
1985 851 ,903 115,957 7 ,347 -1 .64% 9,663
1986 868,319 123,619 7 ,024 -5.96% 10,302
1987 1 ,021,328 135,459 7 ,540 0 .94% 11 ,288
1988 1 ,262,520 150,281 8 ,401 12.47% 12,523
1989 1 ,226,498 162,849 7 ,532 0.83% 13 ,571
1990 1 ,180,820 171 ,928 6 ,868 -8.05% 14,327
1991 1 ,400,626 178,486 7,847 5.06% 14,874
1992 1 ,370,773 180,472 7 ,595 1.69% 15,039
1993 1 ,270,907 184,406 6 ,892 -7.73% 15,367
1994 1 ,445,166 189,056 7,644 2 .34% 15,755
1995 1 ,464,943 194,854 7,518 0 .65% 16,238
1996 1 ,510,435 198,625 7,604 1 .81% 16,552
1997 1 ,478,300 200,720 7,365 -1.40% 16,727
1998 1 ,553 ,847 202 ,238 7,683 2 .86% 16,853
1999 1 ,656,788 203,670 8,135 8 .91% 16,973
2000 1 ,573 ,764 204 ,582 7,693 2.99% 17,049
2001 1 ,586 ,065 204 ,949 7,739 3.61% 17,079
2002 1,628 ,541 205,976 7 ,906 5 .85% 17,165
2003 1 ,563,085 206,493 7 ,570 1 .34% 17,2 08
2004 1,531 ,977 206,773 7 ,409 -0.81% 17,231
2005 1 ,684,596 207,653 8 ,113 8 .61% 17,3 04
2006 1,493,812 208,399 7 ,168 -4.03% 17,367
2007 1 ,507,240 210,682 7 ,154 -4.22% 17,557
2008 1 ,399,496 211,348 6 ,622 -11 .35% 17,612
2009 1,021 ,464 158,097 6 ,461 -13.50% 13,175
TOTAUAVERAGE: 39,743,878 5,320,911 7,469
1976-2009
TOTAUAVERAG E: 1,499,004,000 202,495 74,027
2000-2009
2 21
VILLAGE OF BUFFALO GROVE
ANALYSIS OF WATER AND SEWER RATE
FY 2010-BUDGET
WATER SYSTEM EXPENSES-BUDGET:
PERSONAL SERVICES
PERSONAL BENEFITS
OPERATING EXPENSES
INSURANCE AND PENSIONS
COMMODITIES
LESS:WATER METERS
M&R-WATER AND SEWER
M&R-OTHER
M&R-VEHICLES
CAPITAL EQUIPMENT
CAPITAL PROJECTS
OPERATING TRANSFERS
ALL OTHER EXPENSES
TOTAL WATER EXPENSES
LESS OTHER REVENUE CREDITS:
WATER CONNECTION FEES
SEWER TAP ON FEES
SEWER INSPECTION FEES
LATE CHARGES
INVESTMENT REVENUE CREDIT
BOND FLAT FEE TRANSFER-SERIES 1990
BOND FLAT FEE TRANSFER-NWC
CONSTRUCTION WATER
WATER REVENUE CREDITS
NET WATER OPERATIONS EXPENSE
SEWER SYSTEM EXPENSES-BUDGET
687,687.00 PERSONAL SERVICES
255 ,570.00 PERSONAL BENEFITS
90,636.00 OPERATING EXPENSES
111 ,222.00 INSURANCE AND PENSIONS
268,140.00 COMMODIT IES
(1 ,500.00) LESS :LC TAP-ON FEES
155,500.00 LC SEWER TREATMENT FEES
2,500.00 M&R-WATER AND SEWER
52 ,732.00 M&R-OTHER
51 ,219.00 M&R-VEHICLES
5,000.00 CAPITAL EQUIPMENT
705,000.00 CAPITAL PROJECTS
1 ,272, 7 16 .00 ALL OTHER EXPE NSES
3,656,422.00 TOTAL SEWER EXPENSES
2,500.00 ESTIMATED CONSUMPTION-FY 2010:
650.00 1,567,300,000
2,300.00 CONSUMPTION RATE-WATER (2.40)
20,000.00 CONSUMPTION RATE-SEWER (0.60)
59,450 .00
0 .00 PROPOSED FY 2010 BUDGET:
0.00 SALES OF WATER
___ 1...:...,0;...;.0..;..0 . ..;..00~ V ILLAGE SEWER USE CHARGES
85,900.00 TOTAL SERVICE REVENUE
3,570,522.00 WATER OPERATING BUDGET-NET
SEWER OPERATING BUDGET
TOTAL OPERATING EXPENSES
NET OPERATING VARIANCE
APPROXIMATE ADDITIONAL SALES/
(EXCESS ABOVE) BREAKEVEN
@ 3.00/1 ,000 GALLONS
VARIANCE TO E S TIMATED
CO NS UMPTION
222
277,613.00
146,000.00
48,753.00
37 ,288.00
4 ,655,415.00
(25,000.00)
(4 ,583,915.00)
16,700.00
6,400.00
37,513.00
49,438.00
0.00
75.00
666,280.00
2 .28
0.43
3 ,761 ,520.00
940,380.00
4 ,701 ,900.00
3 ,570 ,522.00
666,280.00
4 ,236,802 .00
465,098.00
(155,0 32,667)
-9.89%
VILLAGE OF BUFFALO GROVE 26-0ct-09
SOLID WASTE AGENCY OF NORTHERN COOK CO UNTY-RATE PROJECTIONS-FINAL BUDGET
CURRENT RATE STRUCTURE-EFFECTIVE AS OF MAY 1, 2009:
SWANCC SURCHARGE: SINGLE FAMILY:
CALCULATED RATE STRUCTURE-EFFECTIVE AS OF MAY 1, 2010:
5.65 SWANCC SURCHARGE:
MUL Tl FAMILY:
AN TICIPATED SWANCC SURCHARGE AS OF 5/01110 BASED ON CURRENT
AGENCY BUDGET (FORECAST-UPDATED 03/11 /09 BY BROOKE BEAl):
4.50 PER UNIT AVERAGE:
WEIGHTED-SINGLE AND ATTACHED SINGLE-FAMILY:
MULTI-FAMILY:
TIPPING FEES PER TON
DEBT SERVICE PER TON
TOTAL PROJECTED RATE PER TON
51.46 RECOMMENDED RATE STRUCTURE AS OF MAY 1, 2010:
------::-:-'5.-::-16::-WEIGHTED-SI NGLE AND ATTACHED SINGLE-FAMILY:
56.62 MULTI-FAMILY :
PROPOSED VILLAGE SURCHARGE FOR SWANCC EFFECTIVE MAY 1, 2010:
IF DISTRIBUTED EQUALLY BASED ON SYSTEM WIDE AVERAGE PER TON
ANTICIPATED TO BE DELIVERED:
CUMULATIVE VARIANCE-CALCULATED VS RECOMMENDED:
WEIGHTED-SINGLE AND ATTACHED SINGLE-FAMILY:
ANNUAL AVERAGE (TONS )= 1.08529
CURRENT C USTOMER BASE= 16,169
TOTAL ESTIMATED REFUSE DELIVERIES (TONS):
FEES DUE SWANCC@ PROJECTED RATE PER TON:
FY 2010-2011 RATE WITHOUT PROPOSED SUBSIDY:
IF DISTRIBUTED BASED ON ANTICIPATED REFUSE GENERATION-MULTI
FAMILY ASSUMED TO GENERATE 80'.1. OF SINGLE-FAMILY
DISTRIBU TI ON FORMULA BASED ON 12131 UN IT COUNTS AND DISPOSAL:
SINGLE AND ATTACHED SINGLE-FAMILY UNITS : 12,580
MULTI-FAMILY ATTACHED UNITS: 3,589
ANNUALIZED REFUSE T ONNAGE BASED AGE NCY 17,548.00
PRO -FORMA W ITH WASTE STREAM ESTIMATED ON 3 YEAR ROLLING AVERAGE
DISTRIBUTION FORMULA BASED ON ASSUMPTION:
12,580(X)+3,589(.80X)=17,548.00
12,580X + 2,871 .20X=17,548.00
15,451 .20X=17,548.00
X= 1.13570467
MUL TI·FAMIL Y:
17,548.00
993,567.76
5.12
THEREFORE , SINGLE AND ATTACHED SINGLE EQUAL:
MULTI-FAMILY= 80% OF SINGLE-FAMILY
PROOF:
12,580(1 .135705)+3,589(.908564)=17,548.00
1.135705 TONS
0 908564 TONS
14,287.16 + 3,260.84 = 17,548.00
17,548.00 = 17,548.00
IF SWANCC SURCHARGE IS DISTRIOUTCD OASCD ON GENEI<ATION:
SINGLE-F AMILY AND ATTACHED SINGLE-FAMILY:
PROJECTED RATE/TON X DI SPOSAL VO LUME:
MONTHLY CHARGE:
MULTI -FAMILY:
PROJECTED RATE/TON X DISPOSAL VOLUME:
MONTHLY CHARGE:
64 .30
5.36
51 .44
4.29
SURCHARGE NET OF SUBSIDY DISTRIBUTED ON WASTE GENERATION:
SINGLE-FAMILY AND ATTACHED SINGLE-FAMI LY:
MULTI-FAMILY:
PROOF :
ESTIMATED FY 2010-2011 SWANCC SURCHARGE:
(12,580"12"5.358633)+(3,589"12"4.286907)=993,567 .76+0=
C USTOME R RATE: MONTHLY
RATE UNITS SURCHARGE
SI NGLE FAMILY 5.65 12,580 71,077.00
MULTI-FAMILY 4.50 3,589 16,150.50
87,227.50
RATE VERSUS SURC HARGE VARIANCE:
5.358633
4.286907
993,567.76
993,567.76
ANNUAL
SURCHARGE
852,924.00
193,806.00
1,046,730.00
53,162.24
224
VOLUME
14,287.16
3,260.84
17,548.00
TOTAL
PERCENT FEES DUE SUBSIDY
81.42% 808,939.27 0.00
18.58% 184,628.49 0.00
100.00% 993,567.76 0.00
5.12
5.36
4.29
5.65
4.50
43,984.73
9,177.51
53 ,162.24
ANNUAL
UNITS
150,960
43,068
194,028
VILLAGE OF BUFFALO GROVE
CAPITAL IMPROVEMENT PLAN
FY 2010 THROUGH FY 2014
FISCAL ANALYSIS OVERVIEW
The following is a fiscal analysis of the FY 2010 through FY 2014 Capital Improvement Plan. The update includes 34
projects over the Plan period with an estimated value of $30,619,652 (compared to $30,359,869, all ocated to 34 projects,
proposed for the FY 2009 through FY 20 13 Plan update). This fi scal analys is incorporates actual or anticipated funding
sources that will be required to fund the li sted proj ec ts.
Corporate/Motor Fuel Tax Fund Projects:
A total of $2 1,987,542 in Corporate/~fotor Fuel Tax projects are identified within the planning period. Of that total,
$11 ,050,250 or 50.2% are the annual Motor Fuel Tax Fund s treet rehabilitation and maintenance projects. These estima tes
h ave been prepared by the Village's consulting engineers and reviewed by staff. To provide for this work, it is es timated that
$5,878,861 will be received in allotments from the State of Illinois distributed on a p e r capita ba sis calc ulated on a fixed
population ba se of 44,500. It is also estimated that the Home Rule Sales Tax and the .20% allocation to the street program
'vill net an additional $3,29 1,664. It is estimated that the FY 200 9 Motor Fuel Ta..x Fund carryover 'vill equal $ Oas of
December 31, 2009. This leaves a net plan period balance of ($1,879,724) or an annual program year shortfall of$375,945.
Of the remaining Corporate projects, it is anticipated that $1,150,000 will be programmed within departmental budgets
annually to be funded on a pay-as-you-go ba sis and represents the Village's commitment to maintaining the annual sidewalk
and bike path replacement program and is traditionally included within the Public Works Street Operations Budget. Finally,
$2,488,351 of Corporate Fund Fund Balance will be committed over the Plan period distributed over 15 projects. Listed is a
summary of selected projects:
• Sprinkler retrofit of Village owned buildings will cos t $268,000
• Improvements to Public Safety Buildings-$421,000
• Dundee Road Streetscape Improvement -$650,211 (partially grant reimbursed)
• Recurring maintenance of Village-owned parking facilities is expected to cost $5 70,100 ove r the Plan Period.
• Rep lacing an HVAC unit at the Buffalo Grove Golf Club-$180,040 (partially grant reimbursed)
• Financial system upgrade-$125,000
Debt Financed Projects:
At the current time it is estimated that $1,676,709 \vill be available beginning Decembe r 31, 2009 from th e initial proceeds of
the Corporate Purpose General Obligation Bonds-Series 1994, 1995, and 2003, supplemented \vith other revenue such as
interest income. Those bonds were originally issued for the construction of the METRA commuter s tation and the Police
Headquarters Building Improvement, along with providing funds for the Village's obligations on an intergovernmental basis
for regional street and highway projects.
In FY 20 10, a bond issuance will be required for the village-\vide drainage improvements ($2.5 million). In subsequent years,
an expansion to the Public Service Center is proposed to occur in FY 2011-2012 and an expansion to Fire Station #26 i s
proposed to occur in FY 2011. Those proj ec t have a combined cost of approximatel y $5.6 million and ex te rnal financing will
be required for all or a portion of the expenditures.
Water System Projects:
For the plan period, a total of$6,740,240 of water and sewer proj ects is proposed. It is again recommended that the use of
on-hand cash and investment balance s continue to be committed to complete the work identified. Sufficient balances are
now on-hand to accompli sh the objectives of the Plan.
Buffalo Grove Golf Club:
For the plan period , $210,000 of projects are programmed for the Buffalo Grove Golf Club. It is intend ed that the funding
will be from available cash reserves.
225
1.
2.
3 .
4 .
5 .
6 .
7 .
8 .
PROJECT NO. /
YEAR APPRV I D
OR RECMND 'D/
PRIORITY SCORE
VILLAGE OF BUFFALO GROVE
CAPITAL IMPROVEMENT PLAN FY 2010
FUND CATEGORY
PROJECT NAME
PROJECT
DESCRIPTION
FY 2010
ESTIMATED
VILLAGE COST
TO COMPLETE
UNLESS NOTED
CAPITAL IMPROVEMENT PROJECTS WITH VALUE IN EXCESS OF $50,000
CORPORATE IMPROVEMENTS:
PBF33/97
16
PBF84/09
19
PBF93/10
18
Municipal
Parking Facility
Maintenance .
BGGC HVAC
Replacement
Villagewide
Drainage
Improvements
This program provides $
for the routine sealing ,
re-striping and
reconstruction of
Municipal parking lots.
Redesign system and $
insta l l appropriately
sized units.
359 ,000
180 ,040
Improvement of
drainage patterns
& detention
$ 2 ,471 ,877
Total Anticipated Cost to Complete $ 2,831,191
ST8(M)/10
20
Annual Sidewalk/
Bike path
Maintenance
CORPORATE IMPROVEMENTS SUB-TOTAL:
MOTOR FUEL TAX FUND IMPROVEMENTS:
ST9(M)/10
19
Annual Street
Maintenance-
Engineering/
Construction
New and replacement
slabs .
Annual street
maintenance and
rehabilitation
program .
MOTOR FUEL TAX FUND IMPROVEMENTS SUB -TOTAL :
STREET MAINTENANCE AND CONSTRUCTION IMPROVEMENTS:
$ 150 ,000
$ 3,160,917
$ 1 ,740 ,000
$ 260 ,000
$ 2,000,000
ST37/04
NS
Illinois Route
22 Street
Improvement
The Village's share $ 210 ,454
ST40/08
25
ST42/09
19
Weiland Road/
Prairie Road
Street Improv .
of the e l ements of the
Route 22 project .
Construction of a $
corridor from Lake
Cook to Il Rt . 22
Total Anticipated Cost to Complete $
Dundee Road
Streetscape
Improvement
Improvement of
walkways and
aesthet i cs
228
$
634 ,269
970,660
650 ,211
VILLAGE OF BUFFALO GROVE CAPITAL IMPROVEMENT PLAN
FY 2010 THROUGH FY 2014
PLAN PROJECT SUMMARY
ESTIMATED PROJECT COST-TOTAL BY FISCAL YEAR
ALL PROJECT ELEMENTS:
ALL CAPITAL IMPROVEMENTS/MAINTENANCE PROGRAMS
FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 TOTAL
PROJECT/FUND CATEGORY ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE
CORPORATE IMPROVEMENTS 3,227,917 4,569,500 2,535,775 287,100 317,000 10,937,292
STREET MAINTENANCE & CONSTRUCTION 1,6 81,870 0 0 0 0 1,681,870
IMPROVEMENTS
MOTOR FUEL TAX FUND IMPROVEMENTS 2,000,000 2,100,000 2,205,000 2,3 15,250 2,430,000 11 ,050,250
WAT ER SYSTEM IMPROVEMENTS 2,280,000 900,000 1,630,120 300,000 1,630,120 6,740,240
BUFFALO GROVE GOLF CLUB 0 90,000 120,000 0 0 210,000
IMPROVEMENTS
ARBORETUM GOLF COURSE 0 0 0 0 0 0
IMPROVEMENTS
TOTAL PROJECT ELEMENTS 9,189,787 7,659,500 6,490,895 2,902,350 4,377,120 30,619,652
FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 TOTAL
TYPE OF IMPROVEMENT: ESTIMATE ESTI MATE ESTIMATE ESTIMAT E ESTIMATE ESTIMATE
PUBLIC BUILDINGS & FACILITIES 3,227,917 4,569,500 2,535,775 287,100 317,000 10,937,292
MASS TRANSIT FACILI TIES 0 0 0 0 0 0
STREETS AND HI GHWAYS 3,494,934 2,100,000 2,205,000 2,315,250 2,430,000 12,545,184
STREET LIG HTS , CONTROLS & LIGHTING 186,936 0 0 0 0 186,936
WATER SYSTEM 2,280,000 900,000 1,630,120 300,000 1,630 ,120 6,740,240
BUFFALO GROVE GOLF COURSE 0 90,000 120,000 0 0 210,000
ARBORETUM GOLF COURSE 0 0 0 0 0 0
9 ,189,787 7,659,500 6,490,895 2,902,350 4,377,120 30,619,652
229
N w
N
VILLAGE OF BUFFALO GROVE CAPITAL IM PROV EMENTS PLAN
FY 2010 THR OUG H FY 2014
TENTATIVE FUNDING SOURC ES
CORPORATE/MOTOR FUEL TAX FUND PROJECTS :
(BUDGET OR FUND BALANC E):
DEBT FINANCED PR OJECT S: ENTERPRISE PRO JECTS: VAR IOUS PROJECTS :
(BUDGET OR FUND BALANCE): (OTHER FUNDING OR T .B.D.:
FISCAL PROJECT OPERATING FUND PROJECT FUND BALANCE PROJECT DEBT PROJECT OPERATING FUND PROJECT
YEAR CODE BUDGET CODE
2010 ST8(M)/1 0
ST9(M)/10
SUB-TOTAL
TOTA L 2010
2011
SUB-TOTAL
TOTAL 2011
ST8(M)/10
ST9(M)/10
150,000 PBF 33 /97
2 ,000,000 PBF69/08
PBF72 /09
PBF84 /09
PBF92 /10
ST42/09
2 ,150,000
9.189,787
250 ,000 PBF33/97
2 ,100,000 PBF39/99
PBF40/01
PBF73/08
PBF75/08
PBF83/09
PBF86/09
PBF87/09
PBF88/09
PBF91 /1 0
ST33 /03
2 ,350 ,000
7 ,659 ,500
FUNDING CO DE FUNDING CODE BUDGET CODE AMO UNT
359 ,000 * ST37/04
16,000 SLC14/09
13,00 0
180,040
38,000
650,211 •
1,256,251
48 ,500
60,000
208 ,000
125,000
33 ,000
60 ,000
170,000
70 ,000
50,000
25 ,000
220 ,000
1,069,500
210,454 WS18/01
186,936 WS 22/09
WS23/10
397 ,390
WS18/01
WS24/10
BGC11 /03
BGC13/03
0
300 ,000 ST40/08
980 ,000 PBF93/10
1,000 ,000
2 ,280,000
300,000 PBF50/01
600 ,000 PBF62 /08
25 ,000
65 ,000
990 ,000
634 ,269.
2,47 1,877
3,106,146
2 ,000 ,000
1,250 ,000
3,250 ,000
N w w
VILLAGE OF BUFFALO GROVE CAPITAL IMPROVEMENTS PLAN
FY 2010 THROUGH FY 2014
TENTATIV E FUNDING SOURCES
CORPORATE/MOTOR F UEL TAX FUND PROJECTS:
(BUDG ET OR FUND BALAN CE):
FISCAL PROJECT OPERATING FUND PROJECT FUND BALANC E
YEAR CODE BUDGET CODE FUNDING
2012 ST8(M)/10 250,000 PBF33/97 58 ,500
ST9(M)/10 2 ,205,000
SUB-TOTAL 2 ,455,000 58,500
TOTAL 2012 6,490,895
2013 ST8(M)/10 250,000 PBF33/97 37 ,100
ST9(M)/10 2,315,250
SUB-TOTAL 2 ,565,250 37 ,100
TOTAL 2013 2 ,902,350
2014 ST8(M)/10 250,000 PBF33/97 67,000
ST9(M)/10 2,430,000
SUB-T OTAL 2,680,000 67,000
T OT A L 2014 4 ,377,120
TOTAL-FUNDING SOURCE 12 ,200,250 2,488,351
GRAND TOTAL 30 ,6 19,652
denotes potential funding reimbursement
DEBT FINANCED PROJECTS: ENTERPRISE PROJECTS: VARIOUS PROJECTS:
(BUDGET OR FUND BALANCE): (OTHER FUNDING OR T.B .D.:
PROJECT DEBT PROJECT OPERAT ING FUND PROJECT
CODE FUNDING CODE BUDGET CODE AMOUNT
WS 11 (M )/94 665,060 PBF50/01 2,227,275
WS18/0 1 300,000
WS19/02 665,060
BGC2/02 120,000
0 1 ,750,120 2,227,275
WS 18/01 300,000
0 300,000 0
WS11 (M)/94 665,060
WS18/01 300,000
WS19/02 665,060
0 1,630,120 0
397,390 6 ,950,240 8,583,421
V ILLAGE OF BUFFALO GROVE CAPITAL IMPROVEMENTS PLAN
FY 2010 THROUGH FY 2014
SOURCES AND USES OF FUNDS
CAPITAL IMPROVEMENT PLAN FUNDIN G ALLOCATIONS:
OPERATIN G BUDGET-CORPORATE FUND
OPERATIN G BUDGET-MOTOR FUEL TAX FUND
CORPORATE FUND FUND BALANCE
V IL LAGE GRANT BASED PROJECTS-CORPORATE
CAPITAL PROJECTS-INTERGOVERNMENTAL PARTICIPATION
DEBT PROCEEDS-PRIOR ISSUES
DEBT PROCEEDS-ANTICIPATED ISSUES
ENTERPRISE FUND OPERATING BUDGETS:
WATER AND SEWER FUND
BUFFALO GROVE GOLF CLU B
ARBORETUM GOLF COURSE
FUNDING TO BE DETERMIN ED
TOTAL FUNDING ALLOCATIONS
ESTIMAT ED SOURCES OF PLAN FUNDING:
CORPORATE FUND RECURRING REVENUES (1)
MOTOR FUEL TAX FUND RECURRING REVENUES (2)
MOTOR FUEL TAX FUND RECURRIN G REVENUES-SALES TAX (2)
MOTOR FUEL TAX FUND-FY 2008 BEGINNING BALANCE
CORPORATE FUND FUND BALANCE A LLOCATION (3)
CAPITAL PROJECTS-INTERGOVERNMENTAL PARTICIPATION-2010
CAPITAL PROJECTS-INTERGOVERNMENTAL PARTICIPATION-2011
DEBT PROCEEDS (4)
V ILLAGE GRANTS ANTIC IPATED-CORPORATE
WATER AND SEWER FUND FUND BALANCE/RECURRIN G REVEN UES
BUFFALO GROVE GOLF CLUB RECURRIN G REVENUES
ARBORETUM GOLF COURSE RECURRING REVENUES
SUB TOTAL-FUNDING SOURCE S
VARIANCE-ALLOCATIONS/USES
CURRENT SHORTFALL ON CONTRACTUA L STREET PROGRAMS
MOTOR FU EL TAX FUNDIN G VARIANCE
LESS: FY 2010 CORPORATE FUND F UND BALANCE TRANSFER
NET MOTOR F UEL TAX FUNDING VAR IANCE (5)
FUNDING TO BE DETERMIN ED (7)
PLAN VARIANCE-ALLOCATION/USES
1,150,000
11 ,050,250
1,479,140
1,009,211
634,269
397,390
7 ,949 ,152
6 ,740,240
210,000
0
0
30 ,619,652
1,150,000
5 ,878,861
3 ,291,664
0
1,638,181
22 1,810
412,459
8,346,542
850,170
6,740,240
210,000
0
28,739,927
1,879,725
0
1,879,725
0
1,879,725
0
0
(1) REPRESENTS F UNDING FOR RECURRING CORPORATE FUND PROJECTS OVER PERIOD OF PLAN
(2) REVENUE ESTIMATES PER SCHEDULE FOLLOWING FOR PERIOD OF PLAN
(3) REPRESENTS ALLOCATIONS OF FUND BALANCE BASED ON C URRE NT POLI CY AND AVAILABILITY.
(4) DISTRIBUTION OF DEBT PROCEEDS PLUS INTEREST AND OTHER S UPPLEMENTAL INCOME:
STREET MAINT & CONSTRUCTION 1,676,7 10
(5) VARIANCE OF ESTIMATED FUNDING LESS PLAN EXPENDITURES
FUND BALANCE TRAN SFER PROPOSED FOR FY 2010, LESS ESTIMATED
FY 2009 CARRYOVER OF $0.00
(6) REPRESENTS BALANCE IN CAPITAL PROJ ECTS FUND-FACILITI ES DEVELOPMENT FUND BALANCE
(7) REPRESE NTS PROJECTS WITHOUT DESIGNATED SO URCES OF FUNDIN G , LESS GRANT FUNDING
V IL LAGEWIDE DRAINAGE PROJECT
WEILAND RD/PRAIRIE CORRID OR
PUBLIC SERVICE CENTER EXPANSION
STATION #26 BUNK ROOM EXPANSION
2,471,877
634,269
4 ,227,275
1,250,000
28 234