City Council

SPECIAL JOINT MEETING OF THE CITY COUNCIL AND FINANCE ADVISORY COMMITTEE NOVEMBER 21, 2022 6:00 P.M. DeKalb Public Library Yusunas Meeting Room 309 Oak Street DeKalb, Illinois 60115 A. Call to Order B. Roll Call 1. City Council 2. Finance Advisory Committee C. Public Participation D. Consideration of the Proposed FY2023 Budget E. Adjournment Notice of a Special Joint Meeting of the City Council and Finance Advisory Committee of the City of DeKalb for November 21, 2022, at 6:00 p.m. called pursuant to Chapter 2 "City Council", Section 2.05 "Special Meetings", of the Municipal Code of the City of DeKalb, Illinois. Assistive services, including hearing assistance devices, available upon request. Preliminary Budget Fiscal Year 2023 This page has been intentionally left blank. Introduction Table of Contents Page Introduction  Table of Contents .......................................................................................................... i‐iii  Principal Officials .............................................................................................................. iv Section One: Transmittal Letter ............................................................................................... 1‐18 Section Two: The Community We Serve ................................................................................ 19‐28  Strategic Goals and Long‐Range Planning .................................................................. 29‐43 Section Three: Budget Overview ................................................................................................. 44  Budget Process and Calendar .................................................................................... 45‐46  Fund Structure and Basis for Budgeting ..................................................................... 47‐48  Fund Structure Chart ....................................................................................................... 49  Matrix of Funds and Departments .................................................................................. 50  Financial Policies ........................................................................................................ 51‐53  Summary of Revenues, Expenditures, and Changes in Fund Balance – All Funds ...... 54‐57  3‐Year Summary of Revenues, Expenditures, and Changes in Fund Balance – by Major Fund and Aggregate Non‐Major Funds ....................................................... 58‐60  Revenues and Expenditures by Category Graphs – All Funds .......................................... 61 Section Four: General Fund Detail .............................................................................................. 62  General Fund Revenues ............................................................................................. 63‐69  General Fund Revenues Detail ................................................................................... 70‐71  General Fund Expenditures ........................................................................................ 72‐76  General Fund Expenditures by Category Detail .......................................................... 77‐78  General Fund Expenditures by Department .................................................................... 79  City‐wide Organization Chart .......................................................................................... 80  General Fund Departments Legislative................................................................................................................... 81‐83 City Manager’s Office ................................................................................................. 84‐93 Human Resources Department .................................................................................. 94‐98 Finance Department................................................................................................. 99‐102 Information Technology Department ..................................................................... 103‐106 Police Department ................................................................................................. 107‐117 Fire Department ..................................................................................................... 118‐125 Public Works Department ...................................................................................... 126‐137 Community Development Department .................................................................. 138‐153 General Fund Support ............................................................................................ 154‐155 i|Page Section Five: Special Revenue Funds ......................................................................................... 156  American Rescue Plan Act Fund ............................................................................. 157‐158  GEMT Fund ............................................................................................................. 159‐160  Transportation Fund............................................................................................... 161‐164  Motor Fuel Tax Fund .............................................................................................. 165‐167  Special Service Area Funds ..................................................................................... 168‐169  Heritage Ridge SSA #3 Fund ........................................................................................ 170  Knolls at Prairie Creek Subdivision SSA #4 Fund.......................................................... 171  Greek Row SSA #6 Fund .............................................................................................. 172  Market Square Area SSA #29 Fund ............................................................................. 173  Hunter Ridgebrook SSA #30 Fund ............................................................................... 174  Heartland Fields SSA #14 Fund.................................................................................... 175  Central Area TIF District #1 Fund ............................................................................ 176‐177  Central Business TIF District #3 Fund ..................................................................... 178‐180  Community Development Block Grant Fund .......................................................... 181‐182  Housing Rehabilitation Fund .................................................................................. 183‐184  Foreign Fire Insurance Tax Fund ............................................................................. 185‐186 Section Six: Debt Service Funds................................................................................................. 187  General Debt Service Fund ..................................................................................... 188‐192 Section Seven: Capital Project Funds ....................................................................................... 193  Capital Spending Overview..................................................................................... 194‐195  Capital Projects Fund.............................................................................................. 196‐197  Capital Equipment Replacement Fund ................................................................... 198‐200 Section Eight: Enterprise Funds................................................................................................. 201  Water Operations Fund .......................................................................................... 202‐207  Water Construction Fund ....................................................................................... 208‐209  Water Capital Fund ................................................................................................ 210‐212  Airport Fund ........................................................................................................... 213‐216  Refuse & Recycling Fund ........................................................................................ 217‐218 Section Nine: Internal Service Funds .................................................................................. 219‐221  Workers Compensation & Liability Insurance Fund ...................................................... 222  Health Insurance Fund .................................................................................................. 223 Section Ten: Fiduciary Funds .............................................................................................. 224‐226  Police Pension Fund ...................................................................................................... 227  Fire Pension Fund .......................................................................................................... 228 Section Eleven: Discretely Presented Component Unit............................................................. 229  DeKalb Public Library Fund ..................................................................................... 230‐233 ii | P a g e  PRINCIPAL OFFICIALS Mayor Cohen Barnes City Council Alderman Carolyn Morris, Ward One Alderman Barbara Larson, Ward Two Alderman Tracy Smith, Ward Three Alderman Gregory Perkins, Ward Four Alderman Scott McAdams, Ward Five Alderman Mike Verbic, Ward Six Alderman Anthony Faivre, Ward Seven Executive Assistant Ruth Scott City Manager Bill Nicklas Executive Team Carrie Dittman, Finance Director David Byrd, Police Chief Mike Thomas, Fire Chief Bryan Faivre, Director of Utilities & Transportation Andy Raih, Director of Streets & Facilities Dan Olson, Planning Director Dawn Harper, Chief Building Official Renee Riani, Airport Manager Zac Gill, City Engineer Michelle Anderson, Human Resource Director Jeremy Alexander, I.T. Director John Donahue/Matt Rose, City Attorneys iv Section One Transmittal Letter DATE: December 12, 2022 TO: Honorable Mayor Cohen Barnes DeKalb City Council FROM: Bill Nicklas, City Manager RE: Letter of Transmittal: Fiscal Year 2023 Budget The Annual Budget for Fiscal Year 2023 extends from January 1, 2023, through December 31, 2023. This budget document compiles the numerical and narrative budgets for each governmental, proprietary, and fiduciary fund in one volume for easy reading and reference. I. OVERVIEW The planning and creation of the City’s 2023 fiscal year budget has occurred as the City government and DeKalb community find themselves in the early stages of a recession. After a strong late‐pandemic recovery from mid‐2021 through the first months of 2022, aided by timely and dramatic steps taken by the City Council as the pandemic exploded in 2020, as well as significant federal aid in the form of 2020 Cares Act funding and the 2021 American Rescue Plan, enacted on March 11, 2021, the City government is again challenged by economic trends at the state, national, and international level. Perhaps the most difficult challenge is posed by the recent pace of inflation, which is currently about 8.1% higher overall on a year‐on‐year basis (and about 6.6% higher excluding food and fuel). II. GENERAL FUND A. GENERAL FUND REVENUE ASSUMPTIONS The City’s General Fund is particularly worthy of attention as it supports the operating departments whose services our local residents and businesses encounter most often in any given year. In FY2023, as in recent years, the City’s general operations are funded by certain major revenue sources, which comprise about $33.3 million, or 74%, of the total General Fund revenues. The following table highlights those revenues: 1|Page  % of FY 2022 FY 2022 FY 2023 FY 2023 FY 2023 TOTAL FY 2021 AMENDED PROJECTED PROPOSED AMOUNT % G.F. MAJOR REVENUES: COMMENT ACTUAL BUDGET ACTUAL BUDGET CHANGE CHANGE REVENUES PROPERTY TAXES PROPERTY TAX ‐ FIRE PENSION 1 $3,520,454 $3,746,088 $3,720,878 $ 3,869,713 $ 123,625 3.30% 8.57% PROPERTY TAX ‐ POLICE PENSION 1 2,912,595 3,099,229 3,124,439 3,249,417 $ 150,188 4.85% 7.19% SALES & USE TAXES STATE SALES TAX 2 6,205,962 5,824,413 6,289,658 6,017,000 192,587 3.31% 13.32% HOME RULE SALES TAX 2 7,675,584 7,063,950 7,985,020 7,282,000 218,050 3.09% 16.12% RESTAURANT & BAR TAX 2 2,156,649 1,953,382 2,255,160 2,200,000 246,618 12.63% 4.87% GROSS RECEIPTS TAXES MUNICIPAL UTILITY TAX 3 2,528,658 2,735,404 2,459,725 2,535,000 (200,404) ‐7.33% 5.61% INTERGOVERNMENTAL FEDERAL GRANTS ‐ ARPA 4 1,511,017 1,837,285 1,997,435 1,837,285 0 0.00% 4.07% STATE INCOME TAX 5 5,787,319 5,109,569 6,365,820 6,285,240 1,175,671 23.01% 13.91% TOTAL MAJOR GENERAL FUND REVENUES $33,275,655 73.66% OTHER SOURCES 11,900,649 26.34% TOTAL GENERAL FUND REVENUES $45,176,304 100.00% A number of assumptions inform the table above: 1. Both Police and Fire Pension property tax levies are predicated on a 4.0% increase; a 4.95% increase was used in 2022. The property tax is used to fund a portion of the annual police and fire pension contribution. At this levy amount, the property tax would fund about 80.6% of the annual FY 2023 required contribution, and the remaining amount (roughly $1.72 million) would need to come from other General Fund sources (see “Pensions,” below). 2. Estimates for the state‐shared (1%) and 1.75% home rule sales taxes were based on the last 4‐year average revenues (excluding the 2020 "COVID" year), with a 3.0% increase applied. The effect of known major business closures was reviewed and determined not to have a significant impact on the revenues. New businesses that have arisen, including those in the downtown area, or those soon to open have been added to the estimates. Similarly, restaurant and bar taxes which are directly attributable to these new ventures have been adjusted up from the preliminary estimates. The 2023 budget is $2.2 million, which is 12.63% higher than the FY 2022 budget but still about $55,000 less than FY 2022 year‐end projections. The volatile inflationary environment, the highest in 40 years, can be seen throughout Illinois and the country and deserves consideration, as well as the unknown impact this will have on Page |2  discretionary spending, particularly if the region enters a significant recession (and some prognosticators believe we are well on that track). In summary, the FY 2023 budget for these categories has been increased from the FY 2022 budget but remains conservatively less than the FY 2022 projected actual amounts. 3. Municipal utility tax includes electric (ComEd) and gas (Nicor) tax receipts. The tax is charged based on kilowatt hours (electric) and therms (gas). The estimated 2023 revenues were based on the monthly averages for the past 5 years, excluding the inflationary increases of 2022. It should be noted that extraordinary utility tax receipts from Meta buildings yet to be fully energized will remain uncertain until later in 2023, but an impact is included in the 2024 projections. 4. American Rescue Plan Act (ARPA) grant revenue continues to offset the cost of re‐hiring previously frozen positions in the General Fund. ARPA monies have also been spent in the ARPA Fund 110 in relation to the Hunter Hillcrest purchase, tenant relocations, and demolition work, and in the Water Capital Fund 620 on lead service line replacements. Within the General Fund, twenty‐one (21) fire, police and public works employees' salaries and benefits are being funded by this grant. This is budgeted to continue into 2023 at about $1.8 million and 2024 at $1.0 million, which will be the final year. 5. State income tax is allocated on a per capita basis by the State of Illinois. The population used in 2021 was 44,030, which dropped to 40,290 in 2022 and is the basis for the 2022 projected amounts and 2023 preliminary budget. The Illinois Municipal League’s per capita estimates are $158.00 (2022 calendar fiscal year) and $151.00 (2023 calendar fiscal year). B. GENERAL FUND EXPENDITURE ASSUMPTIONS The $45,176,304 in anticipated General Fund revenues summarized above will more than balance the projected General Fund expenditures of $43,789,570. A number of personnel changes are included in the proposed FY2023 General Fund Budget. If approved, personnel expenses including pension and health care costs will comprise 82% of all General Fund spending. The specific personnel changes recommended in the proposed FY2023 Budget are detailed below: 1. City Manager’s Office: The Assistant to the City Manager position has been deleted and a new “Director of Crime‐Free Housing” position has been added. The new, full‐time Director of Crime‐Free Housing will report directly to the City Manager will work with the approximately 1200 local landlords to address a worrisome rise in weapons‐related offenses and other unlawful activity in local rental housing. 2. Human Resources: A new full‐time position ‐ “H.R. Coordinator” ‐ has been added and the part‐time Administrative Assistant position has been deleted. This change will help the Page |3  department staff (3.5 FTE) better serve its principal customers: the full‐time and retired employees that rely on City‐funded health and workers comp programs, and pensions. The department must also address the expanding, mandated training requirements of new employees. 3. Community Development: One unfilled building inspector position will be deleted. 4. Fire: One full‐time firefighter/paramedic position will “fill” one shift which has been short‐ handed and must regularly round‐out its minimum shift strength with call‐backs on over‐ time. In addition, a second, full‐time Administrative Assistant is added to assist with mounting reporting requirements. 5. Police: Five (5) sworn officers are added. Two will restore shift strength diminished in FY2022 to provide two new School Resource Officers at the request of CUSD #428. Three additional hires will augment the Patrol division’s numbers to address expanded call volume. Additionally, three (3) new telecommunicators will bring the total to 16. And, one commander position will be removed to offset the cost associated with the appointment of the Director of Crime‐Free Housing. 6. Public Works: One new full‐time maintenance position and one part‐time seasonal position will be added. The General Fund personnel changes are reflected in the table below: FY2023 Personnel Changes Department 2023 FT Change 2023 PT Change City Manager’s Office 5 +1 / ‐1 = net 0 ‐ n/a Human Resources 3 +1 1 ‐1 Comm Dev – Building/Code 5 ‐1 ‐ n/a Fire 64 +2 ‐ ‐1 Police 91 +8 / ‐1 = net 7 9 ‐1 Public Works – Streets 17 +1 1 n/a Public Works – Support Services 3 n/a 5 +1 TOTAL CHANGES TO BUDGET + 10 FT ‐ 2 PT N.B.: Separately, the Mass Transit Fund will eliminate a part‐time GIS intern and add a part‐time Grants Coordinator. From an operational standpoint, the total FY 2023 City‐wide personnel budget, including salaries and benefits, is estimated to be $39,158,331; the General Fund portion of this is $36,003,217. The FY 2022 General Fund personnel budget was $32,791,667. This represents an Page |4 increase of $3,211,550, or 9.79%, inclusive of pension increases, 2.5% COLA increases, and a significant increase in Police department staffing to address a measurable rise in unlawful activity in our public schools and rental housing. The Staffing Plan embedded in the FY2023 General Fund Budget is depicted in the chart below: 2019 2020 2021 2022 2023 FT PT FT PT FT PT FT PT FT PT Department City Manager's Office 6 1 5 1 5 1 5 1 5 0 Human Resources 2 1 2 1 1 2 2 2 3 1 Finance Department 6 2 5 2 5 0 6 0 6 0 Information Technology 4 0 3 1 3 1 3 1 3 1 Police Department 80 14 80 16 81 19 84 10 91 9 Fire Department 57 1 57 0 54 1 62 1 64 0 Public Works Department 34 18 33 18 31 11 35 17 36 18 Community Development 8 6 7 1 7 0 8 0 7 0 Total 197 43 192 40 187 35 205 32 215 29 FTE 218.5 212 204.5 221 229 C. GENERAL FUND FORECASTING 1. Pensions As reported repeatedly and with growing concern in Budget transmittals and Finance Advisory Committee agendas since 2018, the more ambiguous side of the General Fund’s personnel expenditures relates to projections of City pension contributions. a. IMRF. The Illinois Municipal Retirement Fund (IMRF) uses an open or rolling amortization method and is now using a 15‐year amortization period. IMRF has a 100% target for the funding of obligations and the overall fund is actually more than 100% funded at present. As with the conventional mortgage system, IMRF aims for a level dollar approach, and refunds its assets periodically to take advantage of more favorable market conditions. This means that there is no arbitrary, statutory date at which its participants must be fully‐funded, and the annual amortization payment becomes a smaller percentage of payroll over time. Currently, 86 City employees participate in IMRF and in 2022 the City’s contribution rate was 12.29% of the covered salaries. For 2023, the tentative IMRF rate will drop to 8.71% and the total City contribution will be about $612,000. b. Downstate Fire and Police Pensions. These pensions are part of a different, closed amortization system. Under the Illinois Pension Code, the Illinois Department of Insurance annually defines actuarial required contributions which include a “normal” cost (based on mortality tables, investment returns, beneficiary longevity, etc.) plus an amount sufficient to Page |5  steadily bring the total assets of a pension fund up to 90% of the total actuarial liabilities of the fund by the end of the 2040 fiscal year, even though the fund will obviously be needed indefinitely into the future. As the arbitrary 90% funding date of 2040 approaches, the annual funding obligation increases independent of normal cost calculations. The downstate pension funding method is akin to paying the minimum amount of one’s credit card (i.e. an increasing interest cost plus the dollars one can afford). In this system, if payroll increases the municipality is hard‐pressed to keep pace with the ever‐increasing annual dollar impact to reach the 90% threshold at the arbitrary due date. For DeKalb’s Police officers, the City will contribute a fixed dollar amount of $3,901,382 in 2023. This is based on the demographics of 61 active officers and an uneven investment performance as of 12/31/2021. On a percentage of salary basis, the City’s contribution works out to 66.3% of the total wage and salary costs for active sworn officers (including Commanders who contribute to the Police Pension Fund). For DeKalb’s Firefighters, the City will contribute a fixed dollar amount of $4,933,015 in 2023. This is based on demographics of 52 active Firefighters and an uneven investment performance as of 12/31/2021. On a percentage of salary basis, the City’s contribution equates to 96.6% of the total wage and salary costs of active firefighters (including Fire management who contribute to the Fire Pension Fund). The City’s contributions to the Fire Pension and Police Pension Funds continue to rise each year based on the results of the annual actuarial valuation. As previously presented in August, the tables and graphs that follow show the annual contributions to each fund since 2014. FIRE PENSION Actuarial Required Fiscal Year Contribution $ Increase % Increase 2014 $2,078,061 2015 $2,250,772 $172,711 8.31% 6.2016 $2,373,253 $122,481 5.44% 12.2017 $2,990,000 $616,747 25.99% 2018 $3,183,910 $193,910 6.49% 2019 $3,503,332 $319,422 10.03% 2020 $3,951,651 $448,319 12.80% 2021 $4,282,230 $330,579 8.37% 2022 $4,415,632 $133,402 3.12% 2023 $4,933,015 $517,383 11.72% average increase: 10.25% Page |6  FIRE ACTUARIAL REQUIRED CONTRIBUTION $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2014 2015 6.2016 12.2017 2018 2019 2020 2021 2022 2023 POLICE PENSION Actuarial Required Fiscal Year Contribution $ Increase % Increase 2014 $1,379,234 2015 $1,627,268 $248,034 17.98% 6.2016 $1,730,712 $103,444 6.36% 12.2017 $2,502,904 $772,192 44.62% 2018 $2,680,967 $178,063 7.11% 2019 $3,079,438 $398,471 14.86% 2020 $3,446,287 $366,849 11.91% 2021 $3,614,881 $168,594 4.89% 2022 $3,707,827 $92,946 2.57% 2023 $3,901,382 $193,555 5.22% average increase: 12.84% Page |7  POLICE ACTUARIAL REQUIRED CONTRIBUTION $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2014 2015 6.2016 12.2017 2018 2019 2020 2021 2022 2023 In subsequent years, and without any state legislative changes in the downstate pension system, the City will likely see increases in the annual Police and Fire contributions due to the increases in salary and increases in staffing levels. The impact of the 2022 hiring campaigns on these annual contributions will not be known until 2024, and the proposed 2023 budget changes will impact the contribution levels in 2025. Finally, the growing funding demands of the City’s Fire and Police pensions under the current downstate system annually consume all of the City’s annual property tax revenues and further demand an increasing, supplemental contribution of City sales and use tax revenues on an annual basis. The table below illustrates this growing trend: Page |8  Fiscal Actuarial Required City's Adopted Shortfall Shortfall Year Contribution Tax Levy $ % Fire Pension $3,503,332 $3,220,517 $282,815 8.07% 2019 Police Pension $3,079,438 $2,796,623 $282,815 9.18% Total $6,582,770 $6,017,140 $565,630 8.59% Fire Pension $3,951,651 $3,322,914 $628,737 15.91% 2020 Police Pension $3,446,287 $2,946,735 $499,552 14.50% Total $7,397,938 $6,269,649 $1,128,289 15.25% increase over PY 12.38% 4.20% Fire Pension $4,282,230 $3,569,403 $712,827 16.65% 2021 Police Pension $3,614,881 $2,953,053 $661,828 18.31% Total $7,897,111 $6,522,456 $1,374,655 17.41% increase over PY 6.75% 4.03% Fire Pension $4,415,632 $3,720,878 $694,754 15.73% 2022 Police Pension $3,707,827 $3,124,439 $583,388 15.73% Total $8,123,459 $6,845,317 $1,278,142 15.73% increase over PY 2.87% 4.95% Fire Pension $4,933,015 $3,869,713 $1,063,302 21.55% 2023 Police Pension $3,901,382 $3,249,417 $651,965 16.71% Total $8,834,397 $7,119,130 $1,715,267 19.42% increase over PY 8.75% 4.00% The community’s wealth as represented by its equalized assessed valuation has grown from $585,726,839 in 2019 to an estimated $768,500,000 in 2022 (+$182,773,161 or 31.2%). This growth would arguably permit the City to cover at least its annual pension contributions from its annual property tax levy. However, local taxing bodies including the City expanded DeKalb’s combined or aggregate property tax rate in the 2000s to a point that is roughly 20% higher than that of other regional municipalities competing for economic development (e.g., Sycamore, Geneva, St. Charles, Batavia, North Aurora, South Elgin). As a result, careful planning with respect to annual levy decisions must be undertaken to assure that the aggregate property tax rate decreases for some years to come. In this context, the City must constrain its levy determinations and assume some of the burden that would otherwise fall on local homeowners as well as new and existing businesses. Such an approach defers the fiscal “development benefit” from recent economic growth. Page |9 2. General Fund Summary and Five‐Year Forecast The following charts depict the past, present, and future of the City’s General Fund: General Fund Actual Results, FY 2017 Through FY 2021 FY2017 FY2018 FY2019 FY2020 FY2021 Actual Actual Actual Actual Actual Starting Fund Balance $ 9,229,120 $ 9,073,799 $ 7,402,857 $ 10,524,704 $ 12,286,410 Revenues by Category Property Taxes $ 5,523,532 $ 5,869,058 $ 5,897,168 $ 6,178,386 $ 6,433,049 Sales & Use Taxes $ 15,238,720 $ 15,475,476 $ 15,944,998 $ 14,504,006 $ 18,090,856 Gross Receipts Taxes $ 3,643,995 $ 3,721,204 $ 3,601,811 $ 3,375,859 $ 3,398,828 Intergovernmental: CARES Act $ ‐ $ ‐ $ ‐ $ 1,800,000 $ ‐ ARPA Grant $ ‐ $ ‐ $ ‐ $ ‐ $ 1,511,017 SAFER Grant $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Other (Inc. Income Tax) $ 4,805,948 $ 5,054,131 $ 5,591,020 $ 5,662,155 $ 6,920,003 Licenses & Permits $ 875,518 $ 731,200 $ 960,699 $ 997,277 $ 1,248,952 Service Charges $ 2,212,674 $ 2,599,455 $ 3,834,754 $ 3,119,088 $ 4,750,443 Fines $ 608,515 $ 699,309 $ 629,943 $ 422,112 $ 467,451 Other Income $ 1,218,294 $ 1,215,128 $ 1,637,132 $ 1,235,589 $ 905,624 Transfers In $ 1,588,852 $ 652,386 $ 605,604 $ 1,295,038 $ 738,108 Total Revenues $ 35,716,048 $ 36,017,347 $ 38,703,129 $ 38,589,510 $ 44,464,331 Expenditures by Category Personnel $ 28,106,453 $ 29,766,715 $ 29,219,048 $ 30,566,536 $ 31,581,240 Commodities $ 841,632 $ 888,567 $ 928,541 $ 774,146 $ 731,690 Contractual Services $ 4,642,360 $ 4,290,540 $ 4,059,014 $ 3,635,515 $ 3,989,474 Equipment $ 234,774 $ 80,649 $ 72,256 $ 19,922 $ 21,555 Debt Service * $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Transfers Out # $ 2,046,150 $ 2,661,818 $ 1,913,583 $ 1,831,685 $ 538,125 Total Expenditures $ 35,871,369 $ 37,688,289 $ 36,192,442 $ 36,827,804 $ 36,862,084 Net Change $ (155,321) $ (1,670,942) $ 2,510,687 $ 1,761,706 $ 7,602,247 Prior Period Adjustment $ ‐ $ ‐ $ 611,160 $ ‐ $ (262,789) Ending Fund Balance $ 9,073,799 $ 7,402,857 $ 10,524,704 $ 12,286,410 $ 19,625,868 vs. Reserve Policy 25% 25.30% 19.64% 29.08% 33.36% 53.24% * payment on Library bonds; previously reported under transfers # includes annual transfer to Debt Service Fund P a g e | 10  General Fund Estimated Results, FY 2022 Through FY 2027 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 Estimate Budget Projected Projected Projected Projected Starting Fund Balance $ 19,625,868 $ 23,668,305 $ 25,055,039 $ 25,100,897 $ 22,355,811 $ 18,359,478 Revenues by Category Property Taxes $ 6,845,317 $ 7,119,130 $ 7,741,171 $ 8,302,125 $ 8,676,058 $ 9,058,336 Sales & Use Taxes $ 18,543,090 $ 17,467,077 $ 17,903,754 $ 18,351,348 $ 18,810,131 $ 19,280,385 Gross Receipts Taxes $ 3,288,444 $ 3,321,426 $ 3,411,879 $ 3,507,502 $ 3,608,414 $ 3,714,741 Intergovernmental: CARES Act $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ ARPA Grant $ 1,997,435 $ 1,837,285 $ 1,019,023 $ ‐ $ ‐ $ ‐ SAFER Grant $ 851,566 $ 908,602 $ 961,089 $ ‐ $ ‐ $ ‐ Other (Inc. Income Tax) $ 7,811,377 $ 7,653,677 $ 7,775,899 $ 7,925,943 $ 7,953,988 $ 8,110,094 Licenses & Permits $ 923,787 $ 1,050,406 $ 1,060,866 $ 1,071,535 $ 1,082,418 $ 1,093,518 Service Charges $ 3,577,798 $ 4,303,274 $ 4,376,905 $ 4,451,900 $ 4,528,286 $ 4,606,089 Fines $ 436,698 $ 470,500 $ 482,170 $ 491,523 $ 501,064 $ 510,795 Other Income $ 376,913 $ 490,980 $ 494,987 $ 499,040 $ 503,142 $ 507,292 Transfers In $ 559,359 $ 553,947 $ 558,826 $ 563,826 $ 568,952 $ 574,206 Total Revenues $ 45,211,784 $ 45,176,304 $ 45,786,567 $ 45,164,742 $ 46,232,453 $ 47,455,456 Expenditures by Category Personnel $ 32,252,339 $ 36,019,483 $ 37,962,624 $ 40,024,093 $ 42,233,260 $ 44,602,383 Commodities $ 901,707 $ 1,005,719 $ 1,025,833 $ 1,046,350 $ 1,067,277 $ 1,088,623 Contractual Services $ 4,771,719 $ 4,182,119 $ 4,264,940 $ 4,349,417 $ 4,435,583 $ 4,523,473 Equipment $ 77,552 $ 162,650 $ 165,903 $ 169,221 $ 172,605 $ 176,058 Debt Service * $ 485,750 $ 469,599 $ 471,409 $ 470,748 $ 470,060 $ 469,088 Transfers Out # $ 2,680,280 $ 1,950,000 $ 1,850,000 $ 1,850,000 $ 1,850,000 $ 1,850,000 Total Expenditures $ 41,169,347 $ 43,789,570 $ 45,740,709 $ 47,909,828 $ 50,228,786 $ 52,709,624 Net Change $ 4,042,437 $ 1,386,734 $ 45,859 $ (2,745,086) $ (3,996,333) $ (5,254,168) Prior Period Adjustment $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Ending Fund Balance $ 23,668,305 $ 25,055,039 $ 25,100,897 $ 22,355,811 $ 18,359,478 $ 13,105,310 vs. Reserve Policy 25% 57.49% 57.22% 54.88% 46.66% 36.55% 24.86% * The debt service payment on Library bonds is now budgeted as Debt Service # Future Transfers Out consist of annual payments to the Debt Service Fund, and in 2022 there is a one‐time transfer of $800,000 to the GEMT Fund. 2023 also includes $200,000 to the Capital Equipment Replacement Fund. D. GENERAL FUND BALANCE The projected General Fund operating reserve or starting fund balance as of January 1, 2023, is $23,668,305 or 57.49% of the projected 2022 General Fund expenses of $41,169,347. The FY2023 year‐end reserve balance is projected to be $25,055,039 or 57.22% of the budgeted FY2023 General Fund expenses of $43,789,570. P a g e | 11  III. CAPITAL FUNDS In the preparation of the FY2022‐2024 City Financial Plan, the City Council and staff also wrestled with a structural problem outside the City’s general operating fund: the lack of substantial recurring capital revenues to fund the maintenance of the City’s infrastructure. The City of DeKalb is not alone in this challenge. Overall public investment in transportation declined from 2.3 percent of Gross Domestic Product (GDP) in the 1960s to about 1.7 percent in 2018. A 2017 report card from the American Society of Civil Engineers estimated that American cities experienced 240,000 water main breaks a year (DeKalb has an average of 50‐60) wasting more than 2 trillion gallons of treated water. Four in ten of the country’s 625,000 bridges are more than fifty years old and one in nine is structurally deficient. A. Street Maintenance In the City of DeKalb, the report card has slightly improved in terms of streets since the bold and controversial increase in home rule motor fuel taxes on November 25, 2019 (Ordinance 2019‐ 077). In March 2008 the City of DeKalb established a local motor fuel tax on gallons of fuel pumped at motor fuel retailers within the City’s corporate limits for the purpose of funding road maintenance. In late 2019, the rate was increased from five and one‐half cents ($0.055) per gallon or fraction thereof to nine and one‐half cents per gallon ($0.095). At that time, the City Council and Finance Advisory Committee jointly agreed that additional annual dedicated revenue was necessary to address serious deficiencies in the condition of the City’s streets and alleys, as well as the declining and critical condition of much of the City’s fleet of Police, Fire and Public Works vehicles, in particular. Since 2019, the local fuel tax rate has been split between road expenditures (7 cents), airport expenditures (1.5 cents), and vehicle replacement (1 cent). For these purposes, the local fuel tax is not the only source of revenue, but it is the largest recurring source of general revenue. IDOT grant support has been critical in upgrading streets and intersections in prime development areas since 2019 and will be critical in the reconstruction of the North First Street and Lucinda Avenue bridges in 2022‐2023, but such state grants are by no means guaranteed going forward. The 19‐cent increase in the state motor fuel tax revenue that took place in 2020 is restricted by state statute for road and bridge repairs, and such ancillary costs as salt and street lighting. This funding increase has also helped in building the City’s annual street maintenance war chest. In 2017‐2018, the annual allocation was stuck on about $750,000. According to the research in the City’s 2018‐2022 Plan, the funding for street maintenance had averaged $860,000 for the previous 25 years. The annual war chest for street maintenance is now about $2.2 million in combined state MFT (Fund 210) and local MFT (Fund 400) monies, but the average annual street maintenance budget needed to maintain a passable pavement condition index (PCI) at a rating above 70 is about $2.6 million over the next five years. Despite the more aggressive and strategic allocation of street maintenance funding for the upgrade of key City arterials and residential collector streets (e.g., North and South First Street, North and South Seventh Street, West Taylor Street, E. Lincoln Highway from First to Fourth P a g e | 12 Streets) in 2019, 2020, 2021, and 2022, the City’s many residential road miles continue to steadily deteriorate. Additionally, street‐related costs such as sidewalk repairs and alley improvements have a very modest fiscal floor under them. The City of DeKalb generally adheres to a pavement management system periodically updated by the City to assist in the planning for annual road maintenance allocations. There are divergent opinions within and outside the civil engineering profession about when repairs may be needed, but there is a general consensus around the notion that it is far less expensive to maintain a road in fairly good condition than to restore a road which has deteriorated beyond repair. The City Engineer annually considers a range of preventative measures (e.g., crack‐filling) that can extend the life of our local roads. The City Engineer is also charged with weighing and balancing needed repairs against known resources. The following graph depicts thresholds generally considered to be predictive of future repair costs: 120 100 Time for Preventative Time for Measures ($0.15-$1.00/SF) Resurfacing ($1.50 - $4.00/SF) 80 Time for Reconstruction RANK ($6.00 - $12.00/SF) 60 Standard Pavement Rank Reduction Curve 40 20 0 0 5 10 15 20 25 Time (Years) The average of about $2.2 million that is now annually allocated for street maintenance will address major residential collectors. These collectors were falling short of the PCI rating of “fair” (70) in 2018 and have deteriorated since. The City of DeKalb will benefit from a new rating survey funded by the county‐wide metropolitan planning authority – the DeKalb‐Sycamore Area Transportation Study or “DSATS” – in 2023. DSATS annually receives and distributes federal transportation funds based on strategic five‐year plans and incremental one‐year operating plans approved by a collaborative of DeKalb, Sycamore, Cortland, NIU, and IDOT officials that meet monthly either in working committees or plenary session. DeKalb has three representatives (the Mayor, City Manager, and Transit Coordinator). The City Engineer serves on the DSATS technical committees. P a g e | 13 The street maintenance scenarios in the following table were presented as options to the City Council in 2018. Scenario No. 5 was selected as the most reachable goal, although requiring aggressive spending which was not then, or now, within the City’s fiscal grasp. Scenario No. 8 assumes annual street maintenance spending of about $2.6 million, not including the additional $500,000 + for annual de‐icing materials, street lighting, and traffic signal repairs. Scenario No. 8 in the following chart was chosen by the City Council in the spring of 2022. Accordingly, the City will need to identify an additional $600,000 per year in road funds to remain within striking distance of a city‐wide PCI rating in the mid‐60s over time: Average Annual Street Avg. PCI Avg. PCI Scenario Description Maintenance Expenditures @ 5Yrs @ 10Yrs 1 Maintain the current rank of 78* $7,052,400 78 71 2 Maintain the rank at 70 $7,021,300 76 70 3 Increase rank to 80** $6,931,500 79 71 Maintain current spending amount 4 $1,403,200 70 59 ($1.2M + engineering) Resurface entire system over 20 5 $3,830,300 72 63 years ($29.28/SY) Double amount in Scenario 5/Year 1, 6 then split the remaining costs over $3,940,800 73 64 19 yrs. 7 Maintain the rank at 65 $4,622,400 73 65 8 Spend $2.5M per year $2,587,100 71 61 N.B.: The scenarios in the table above were run with only a 3”/3” resurfacing spec. No reconstruction option was included. * Not achievable at 10 years without reconstruction. Estimate $13 million including reconstruction. ** Not achievable at five years without reconstruction. Estimate $13.5 million including reconstruction. For FY2023, the City Council intends to meet the spending parameters associated with Scenario No. 8, above. Fund 210 allocations should collectively meet this $2.6 million target. The City is still hopeful that it’s reported share of federal funding under the Infrastructure Investment and Jobs Act of 2022 will be realized. If so, an additional $948,850 may be available for street upgrades. B. Fleet Maintenance The absence of adequate, recurring annual funds for fleet replacement is another challenge in FY2023 and beyond. The 2019 dedication of 1 cent per gallon in local motor fuel taxes for fleet maintenance has slightly reduced the average age of the overall City fleet of about 175 units of varying description, but more than one‐third of the City’s vehicles have reached industry P a g e | 14 replacement thresholds. Replacing the vehicles rated in declining or critical condition would currently cost about $4 million. Of the general capital funds, Fund 420 and its balance will be under the most pressure in FY2023. The FY2022‐2024 Financial Plan pegged the annual shortfall for fleet replacement at about $215,000 and that sober prediction remains in line with the actual FY2022 budget experience to date. New vehicle and upfitting charges have dramatically risen and a number of older Police squads and Public Works vehicles have been permanently taken out of service. Fund 130 which embodies the Ground Emergency Medical Transportation (GEMT) program has provided relief to Fund 420 with respect to the replacement of Fire vehicles and other Fire Department capital needs. The GEMT fund receives gap funding from the State of Illinois for the difference between what the City might receive in Medicaid funds for ambulance transports and the actual cost of ambulance service. The Fund has recently provided critical funding for the Fire Department’s vehicle needs. In FY2022 the City was able to replace one fire engine and in FY2023 the City plans to receive a second replacement engine. Additionally, in FY2023 the GEMT Fund will finance several staff vehicles. The Police and Public Works departments largely rely upon the one cent per gallon added to the local fuel tax in 2019, which will only raise about $120,000 in FY2023, roughly flat in comparison with the FY2022 projections. Other significant sources of annual revenue in Fund 420 consist of lease payments from telecommunication companies with antennae on City water towers (“Rental Income” of about $179,000) and the expected receipt of about $200,000 from one or several cannabis dispensaries. IV. WATER FUND The primary source of funding for the Water Operations Fund (Fund 600) and Water Capital Fund (Fund 620) are water sales, accounting for over 95% of the total revenue to these two funds. The Water Department experienced a projected increase in water sales of 1.5% in 2022 over the prior year. This is the second year in a row that water sales have increased; water sales had decreased an average of 1.5% annually over the previous 10 years. Water use is expected to modestly increase over the next few years because of new developments such as the Ferrara, Meta, Amazon and Project Wildcat facilities as well as additional water demands from newer residential facilities (e.g. Plaza DeKalb, Isaac Suites, Home2 Suites, Agora Towers, and Johann Suites). The following table depicts the number of gallons billed to DeKalb residents annually over the past ten years (Note: 2022 water sales are projected based on sales‐to‐date): P a g e | 15  Annual Gallons Billed 1,150,000,000 1,100,000,000 1,050,000,000 1,000,000,000 950,000,000 900,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 In 2016, the City Council adopted a long‐term policy to provide adequate funding to upgrade the existing water infrastructure including water mains, treatment facilities, and water towers. The Council agreed to dedicate one‐third of the funds derived from any water rate increase to general operating demands met by the Water Operating Fund (Fund 600), and two‐thirds of the funds derived from any water rate increase to the capital projects financed by the Water Capital Fund (Fund 620). On April 25, 2022, the City Council increased water user fees by 3.5% despite the higher reported inflation rate. This increase put DeKalb’s rate at $39.67 per 6,000 gallons, which is substantially below the rate of other comparable cities in northern Illinois, as shown in the table below: Current Water Rate Comparison Municipality Total Avg Monthly Water Cost per 6,000 gallons Geneva $54.62 Elburn $49.49 Maple Park $48.28 Sycamore $41.98 DeKalb $39.67* St. Charles $38.41** Genoa $34.10 Cortland $32.50 *DeKalb’s monthly water rate with a proposed 3.5% rate increase **The City of St. Charles does not include “summer user rates” which are 71% higher. P a g e | 16  V. CITY‐WIDE FUND BALANCES The FY2023 City Budget comprises 29 funds with projected revenues of $103,893,878 and $104,460,049 in expenditures. Some fund balances will be spent down for special projects, but all funds have positive balances. FUND BALANCE 2023 2023 FUND BALANCE PROJECTED BUDGETED BUDGETED PROJECTED % FUND # FUND NAME 12/31/2022 REVENUES EXPENSES 12/31/2023 CHANGE NOTE 100 General $ 23,668,305 $ 45,176,304 $ 43,789,570 $ 25,055,039 5.86% 110 American Rescue Plan Act 34,214 450,000 450,000 34,214 0.00% 130 GEMT 1,433,946 1,607,189 2,127,543 913,592 ‐36.29% 1 200 Transportation 2,563,586 17,377,795 17,377,795 2,563,586 0.00% 210 Motor Fuel Tax 4,263,726 2,802,000 5,724,000 1,341,726 ‐68.53% 2 223 SSA #3 (Heritage Ridge) 2,240 1,000 1,200 2,040 ‐8.93% 224 SSA #4 (Knolls) 5,527 5,500 5,500 5,527 0.00% 226 SSA #6 (Greek Row) 20,001 12,000 10,500 21,501 7.50% 229 Market Square SSA #29 10,318 50,000 50,000 10,318 0.00% 230 Hunter Ridgebrook SSA #30 52,554 50,000 102,554 ‐ ‐100.00% 3 234 SSA #14 (Heartland Fields) 12,842 2,000 3,000 11,842 ‐7.79% 260 TIF District #1 19,471 ‐ 19,471 ‐ ‐100.00% 4 262 TIF District #3 1,400,647 545,406 1,023,563 922,490 ‐34.14% 5 280 CDBG ‐ 512,500 512,500 ‐ 0.00% 285 Housing Rehab 70,532 48 0 70,580 0.07% 290 Foreign Fire Insurance Tax 78,718 81,000 76,491 83,227 5.73% 300 Debt Service 206,610 1,750,000 1,854,570 102,040 ‐50.61% 6 400 Capital Projects 251,521 947,000 790,211 408,310 62.34% 7 420 Capital Equipment 617,296 708,533 963,470 362,359 ‐41.30% 8 Replacement 600 Water Operations 26,312,150 5,947,384 6,159,419 26,100,115 ‐0.81% 610 Water New Construction 931,202 54,000 ‐ 985,202 5.80% 620 Water Capital 3,740,022 3,252,087 2,040,290 4,951,819 32.40% 9 650 Airport 30,568,080 1,514,280 1,506,114 30,576,246 0.03% 680 Refuse & Recycling 295 2,081,321 2,081,104 512 73.56% 10 700 Worker's Comp / Liability 1,186,658 1,081,718 1,258,158 1,010,218 ‐14.87% 11 Insurance 710 Health Insurance 607,530 6,975,732 6,986,233 597,029 ‐1.73% 830 Police Pension 51,059,171 5,091,200 4,722,958 51,427,413 0.72% 850 Fire Pension 39,991,114 5,817,881 4,823,835 40,985,160 2.49% Total – City Funds $189,108,276 $103,893,878 $104,460,049 $188,542,105 900 DeKalb Library 19,805,004 3,078,210 3,078,211 19,805,003 Grand Total $208,913,280 $106,972,088 $107,538,260 $208,347,108 Fund Balance Changes Greater than 10%: NOTE 1 A fire engine that had been budgeted in 2022 will not be received until 2023 due to supply chain issues, so the expenditure has been re‐budgeted in 2023. P a g e | 17 NOTE 2 The annual street maintenance program alternates spending years between MFT and Capital Projects. 2023 will be an MFT year and MFT fund balance will be drawn down accordingly. NOTE 3 The SSA was created to alleviate problems in the Hunter Ridgebrook rental properties. The properties were sold in 2022, and it is anticipated the fund will have final expenditures in 2023 and then close. NOTE 4 TIF #1 expired 12/31/2021 and substantially all remaining fund balance were transferred to TIF #3. A small balance remains to offset tax appeals, which are expected to settle in 2023 with the remaining balance transferred to TIF #3, and the fund closed. NOTE 5 TIF #3 assumed the open projects that remained when TIF #1 expired; these will be completed in 2023 and paid out of the funds that were previously transferred from TIF #1. NOTE 6 Principal and interest payments are funded exclusively from transfers from the General Fund; the 2023 “transfer in” was set at an amount to strategically reduce built‐up fund balance in the Debt Service Fund and level off future transfers. NOTE 7 Fund balance is being built up to cover future projects such as the bi‐annual street maintenance expenditure. NOTE 8 Previously deferred capital fleet purchases as well as supply chain delays have shifted more expenditures to 2023, thus a planned drawdown of fund balance is expected. NOTE 9 The lead service line replacement program is being funded by ARPA grant funds, allowing the fund to build up reserves for future projects. NOTE 10 A minimal amount of surplus is expected. The fund carries a near zero balance as the City outsources the refuse service and charges for services are offset by the costs of the program. NOTE 11 The fund will draw down fund balance to achieve the $1.0 million fund balance target per the reserve policy. V. CONCLUSION The preparation of the annual City Budget involves many authors. The City Manager is especially grateful to Finance Director Carrie Dittman for her detailed data collection, analysis, and projections. Human Resource Director Michelle Anderson was particularly helpful in her guidance on personnel matters and cost projections for essential City benefits. Executive Assistant Ruth Scott was remarkable as always for her responsive and unselfish service. All City department heads and directors are commended for their numerical forecasting and narratives. As in any fiscal year, the overall City staff assistance has been indispensable. It is our shared hope that the 2023 City Budget will be a reliable guide to the City’s services in 2023. P a g e | 18 Section Two The Community We Serve Page 19 The Community We Serve ______________________________________________________________________________ Overview The City of DeKalb is an urban community with a vital commercial base situated in a rural setting. It is located approximately 60 miles west of downtown Chicago. The City’s current land area is 16 square miles, all of which is located within DeKalb County. Neighboring communities include Sycamore, Malta, and Cortland. The City of DeKalb was incorporated in 1856 and since that time has continued to expand as new residents move farther west of the Chicago area to find quality affordable housing in a congestion‐free community with a premium quality of life. The regional road system serving the City includes Annie Glidden Road, Peace Road, State Routes 23 & 38, and two full interchange connections with I‐88. The DeKalb Taylor Municipal Airport accommodates private aircraft from one‐seater planes to large corporate aircraft. Page 20 DeKalb’s downtown is the heart of the community, playing host to numerous annual events and providing unique dining, shopping, entertainment, and residential alternatives. The community offers excellent City services, easy mobility around the town, and access to cultural, sports and educational activities. DeKalb is home to Northern Illinois University, which hosts 15,649 students as of Fall 2022 and employs about 3,000 faculty and staff. NIU’s operations, capital projects and visitor spending generate over $400 million in local economic impact. The marriage of community and university provides DeKalb with a solid foundation as a regional hub with major retailing and employment opportunities. Page 21 The DeKalb Community Unit School District No. 428 serves the City of DeKalb with seven elementary schools, two middle schools, and one high school. Kishwaukee Community College, the DeKalb Public Library (a discretely presented component unit), and the DeKalb Park District all serve the DeKalb community and provide expanding opportunities for its residents. Council‐Manager Form of Government The City of DeKalb’s municipal government operates under the Council‐Manager form of government that combines the strong political leadership of elected officials in the form of a council or board, with the strong managerial experience of an appointed local government manager. The Council‐Manager form establishes a representative system where all policy is concentrated in the elected City Council and the Council hires a professionally trained manager to oversee the delivery of public services. Under the Council‐Manager form of government, those duties not specifically reserved by the elected body pass to the City Manager and his or her professional staff. Home Rule Authority The City of DeKalb is a home rule unit by virtue of the provisions of the Constitution of the State of Illinois of 1970. Home rule status allows a community to take actions not specifically prohibited by the state statutes. Conversely, a non‐home rule community can only undertake those actions specifically allowed for in the state statutes. Home Rule enables a municipality or county to establish its own system of self‐governance without receiving a charter from the state and shifts much of the responsibility for local government from the state legislature to the local community. The most significant powers granted to a home rule community that pertain to finance are the ability to issue bonds without referendum, an exemption from property tax caps under the Property Tax Extension Law Limit (PTELL), and the ability to establish taxes and fees with local public approval and without state legislative action. Population DeKalb was incorporated in 1856 and designated a City in 1877. At the first decennial census after that designation, the population of DeKalb was 1,598 (1880). Since the beginning of the twentieth century, our population has generally increased at each decennial census except in 1920 and 2020, as shown in the table below: Census Year Population Change % Change 1900 5,904 NA NA 1910 8,102 2,198 37.23% 1920 7,871 (231) ‐2.85% 1930 8,536 665 8.45% 1940 9,146 610 7.15% 1950 11,567 2,421 26.47% Page 22  1960 18,408 6,841 59.14% 1970 32,949 14,541 78.99% 1980 33,157 208 0.63% 1990 35,076 1,919 5.79% 2000 39,018 3,942 11.24% 2010 44,095 5,077 13.01% 2020 40,290 (3,805) ‐8.63% Demographics & Housing In addition to raw population counts, the U.S. Census Bureau typically publishes demographic and housing data as part of its “American Community Survey (ACS)”. The ACS based on the 2020 decennial census has not yet been published but is expected by late‐2022. Based on ACS data published in 2018‐2019 and shared by the DeKalb County Housing Authority, the following demographical information has been derived: DeKalb DeKalb County Population 40,290 100,420 Growth ‐8.63% ‐4.51% Population by Age Less than 10 Years 9.7% 12.1% 10‐19 Years 15.3% 15.0% 20‐34 Years 39.7% 28.6% 35‐54 Years 17.5% 22.7% 55‐64 Years 8.7% 10.4% 65 Years and Older 9.1% 11.2% 100% 100.0% Median Age 25 31 Educational Attainment High School Diploma or Higher 92.4% 92.4% Bachelor's Degree or Higher 38.9% 31.4% Household Incomes Median Household Income $45,020 $61,086 Housing Owner‐Occupied Units 6,200 21,746 Renter Occupied Units 9,299 16,406 Median Value, Owner‐Occupied $157,900 $173,100 Median Gross Rent $903 $924 Page 23  Household Income by Age Under 25 years $19,864 $24,963 25‐44 Years $44,083 $65,834 45‐64 Years $83,468 $86,188 65 Years and over $46,625 $51,360 Rent Expense as Percentage of Income Less than 15% 11.7% 12.9% 15% to 25% 20.4% 24.3% 25% to 35% 20.0% 20.9% 35% or more 47.9% 41.9% 100.0% 100.0% Context for Affordability Median Household Income $44,222 $61,086 80% MHI* $35,378 $48,869 30% of 80%‐‐Rent/Month** $884 $1,722 30% of 80% Home Purchase** $106,133 $146,606 Rate of Persons in Poverty 28.5% (Figures based on 2019 ACS Survey. Note that this is the most recent data available) *Affordability in this context assumes a household earning 80% of the median household income can still rent or own without being cost‐burdened in terms of non‐housing demands on income (e.g., education, health, etc.). **What a household earning 80% of the median household income can afford using 30% of their income for housing costs. Race & Ethnicity DeKalb is a diverse, welcoming community. While 66% of the population identifies as White, 13% identify as Black or African American, 13% identify as Hispanic or Latino, and 5% identify as Asian. POPULATION BY RACE Identified by Two or more Asian 3% 5% Hispanic or Latino 13% African American 13% White 66% Page 24 Economic Factors 1. Assessed Valuations Although the City’s property tax base is primarily residential, significant expansion in the community’s commercial and industrial property values is an integral component in the diversification of the City’s tax base. In the 2021 tax year (taxes payable in 2022), the overall DeKalb EAV increased $83,838,611 (13.7%) from $610,333,062 to $694,171,673. The community’s Industrial EAV in 2021 was $88,539,610 (+34.8%) owing to the new Ferrara distribution and packing center, and to a lesser extent to the small, partial assessment of the first phase of the Meta (Facebook) data center now under construction. In the 2022 tax year (taxes payable in 2023), the overall DeKalb EAV is expected to increase to $768,500,000 (+$74,328,327 or +10.7%) owing in large part to the first full assessment of one of the Meta data halls and lesser facilities on the large Meta development site, and a 6.62% township multiplier. The following tables track the trends in industrial, commercial, and residential valuations in recent years: Page 25  Industrial Valuation* 2017 2018 2019 2020 2021 $55,827,547 $57,198,687 $62,998,697 $65,682,775 $88,539,610** City‐Wide EAV $529,629,464 $547,947,687 $585,726,839 $610,333,062 $694,171,673 % of City‐Wide EAV 10.54% 10.44% 10.76% 10.76% 12.75% Commercial Valuation* 2017 2018 2019 2020 2021 $164,843,724 $170,625,427 $182,469,081 $189,583,406 $216,719,009*** City‐Wide EAV $529,629,464 $547,947,687 $585,726,839 $610,333,062 $694,171,673 % of City‐Wide EAV 31.12% 31.14% 31.15% 31.06% 31.22% Residential Valuation* 2017 2018 2019 2020 2021 $305,785,673 $316,779,699 $336,652,943 $351,406,926 $388,913,054 City‐Wide EAV $529,629,464 $547,947,687 $585,726,839 $610,333,062 $694,171,673 % of City‐Wide EAV 57.74% 57.81% 57.48% 57.58% 56.03% * Represents “equalized” assessed evaluation or 1/3 of the full assessed value. The minor valuations for farmland and railroad property within the City limits are included in the City‐ wide EAV numbers. **Includes $2,674,708 in “State Railroad” valuation. *** Includes $1,223,239 in “Farm” valuation. 2. DeKalb Taxing Bodies: Comparative Tax Rates The City strives to be as competitive as possible with surrounding communities and decreasing the City’s tax rate and encouraging other taxing bodies to follow suit is one of the City’s primary strategic goals to assist in enticing potential development in the City. As detailed in the chart and 3‐year table that follow, the combined overlapping tax rate has decreased since 2015: Page 26  Total Combined Tax Rates 2015‐2021 13.50 13.25 13.00 12.75 Tax Rate 12.50 12.25 12.00 11.75 11.50 11.25 11.00 2015 2016 2017 2018 2019 2020 2021 Levy Year Taxing Body 2019 Rate 2020 Rate 2021 Rate 2021/2020 % of Agg % Difference Rate County (blended) 1.07520 1.06293 1.03149 ‐2.96% 9.32% Forest Preserve (blended) 0.07481 0.07396 0.07355 ‐0.55% 0.66% DeKalb Township 0.16318 0.16002 0.14864 ‐7.11% 1.34% DeKalb Road & Bridge 0.18671 0.18485 0.17298 ‐6.42% 1.56% City of DeKalb 0.08451 0.00000 0.00000 0.00% 0.00% City of DeKalb Pension Funds 1.07042 1.06868 0.98612 ‐7.73% 8.91% DeKalb Library 0.38683 0.38772 0.38546 ‐0.58% 3.48% DeKalb Park District 0.63957 0.61941 0.62870 1.50% 5.68% DeKalb Park Pension Funds 0.08088 0.09034 0.06761 ‐25.16% 0.61% School District 428 (blended) 7.18383 7.06491 6.80841 ‐3.63% 61.54% Kishwaukee College 0.64101 0.64147 0.63000 ‐1.79% 5.69% Kishwaukee College Soc. Sec. 0.01176 0.01131 0.01100 ‐2.74% 0.10% KWRD 0.11811 0.11596 0.10442 ‐9.95% 0.94% KWRD Pension Funds 0.01785 0.01771 0.01556 ‐12.14% 0.14% Total 11.73467 11.49927 11.06394 ‐3.79% 100.00% In FY2023 and beyond, the City Council has identified property tax relief as a singular strategic focus for public policy change. The projected continuous rise in City‐wide EAV in the 2022‐2024 period provides the opportunity to peg targets for further, downward property tax rate adjustments while sustaining a constant level of services to meet the needs of the persons served by other local taxing bodies. Assuming the aggregate tax rates of DeKalb’s regional competitors for business prospects may slide upward in the period 2021‐2025, local rate targets consistent with the present proportional “shares” of the aggregate tax rate might be considered. City Elected Officials and City staff annually meet with representatives of the other local governmental boards to discuss the Page 27 collective actions all can take to further reduce the tax rates. The following table suggests an aggressive timeline for achieving an approximate 9.6% target in the aggregate local property tax rate in FY 2025 (levy year 2024): Five Percent Aggregate Rate Decline: 2022‐2024 Taxing Body 2021 Rate 2022 2023 2024 Actual ‐5% ‐5% ‐3.5% County (blended) 1.03149 0.97992 0.93092 0.89834 Forest Preserve (blended) 0.07355 0.06987 0.06638 0.06406 DeKalb Township 0.14864 0.14121 0.13415 0.12945 DeKalb Road & Bridge 0.17298 0.16433 0.15611 0.15065 City of DeKalb 0.00000 0.00000 0.00000 0.00000 DeKalb Pension Funds 0.98612 0.93681 0.88997 0.85882 DeKalb Library 0.38546 0.36619 0.34788 0.33570 DeKalb Park District 0.62870 0.59727 0.56740 0.54754 DeKalb Park Pension Funds 0.06761 0.06423 0.06102 0.05888 School District 428 (blended) 6.80841 6.46799 6.14459 5.92953 Kishwaukee College 0.63000 0.59850 0.56858 0.54868 Kishwaukee College Soc. Sec. 0.01100 0.01045 0.00993 0.00958 KWRD 0.10442 0.09920 0.09424 0.09094 KWRD Pension Funds 0.01556 0.01478 0.01404 0.01355 11.06394 10.51075 9.98521 9.63572 3. Employment The City’s principal employers have been stable, and due to new development, are projected to increase over the next several years as construction on Amazon recently concluded and Facebook progresses. The top employers are shown below: 2021 2010 Employer Rank Employees Rank Employees NIU 1 3,344 1 3,932 Target Distribution Center 2 1,250 6 500 Northwestern Hospital (Kish) 3 1,200 2 1,297 DeKalb School District 4 1,162 3 785 3M 5 950 4 609 Ferrara Candy 6 500 N/A N/A Walmart 7 360 5 525 American Marketing & Publishing 8 350 8 295 Nestle Distribution 9 265 9 250 Sonoco 10 250 N/A N/A Page 28  Strategic Goals and Long‐Range Planning Following an extensive community engagement effort from May – July 2015 undertaken by the City, in concert with Northern Illinois University’s Center for Governmental Studies, opinions and ideas about the future of DeKalb were received from City residents, business and students and were then translated over the next several months by City staff into a strategic planning framework. In February 2016, the City Council adopted the “DeKalb 2025 Strategic Plan,” a plan which envisioned DeKalb in 2025 and set direction for City policy, budgeting, and program development for a 10‐year period. A mission statement was created to: Deliver high quality municipal services to those who live, work, learn in, or visit our community. Core values identified in the plan, which remain in place today, included:  Integrity: The state of being honest, fair, and ethical in every situation, even if it’s unpopular.  Professionalism: Serving with the highest level of respect, skill, and judgment in each situation.  Excellence: The expectation of engaging in outstanding levels of performance.  Service: Providing City services at the highest level for the advancement of the community.  Collaboration: Working together to benefit from the resources, knowledge, wisdom and understanding of others.  Accountability: Taking responsibility for our decisions and actions while doing everything possible to achieve the desired results. Since the plan’s inception, the Community has changed dramatically. An ever‐changing fiscal climate, including the COVID‐19 pandemic, has forced the City to change course in certain areas. This resulted in the delay or deferral of many of the projects identified in the plan. In 2018, and again in August 2019, the City Council participated in a goal‐setting retreat aimed at sharpening their focus in the near‐term given the City’s fiscal challenges. The 2019 session included the Finance Advisory Committee and the following community priorities were identified:  Infrastructure (Streets & Fleet)  Comprehensive Planning  Downtown Redevelopment  Taxes & Revenues  Industrial Park Development  Establishing Core Service Levels  Residential Development  Promoting Scholastic Achievement  Collaboration/Integration with NIU  Embracing Changing Demographics Page 29 The sessions culminated in the creation of a shorter duration 2018‐2022 Financial Plan. The significant commitment to future investment of over $1.0 billion by two Fortune 500 firms in the City also triggered the need for a further financial update. In the Spring of 2022, the City’s executive team and City Council engaged the community in a benchmarking exercise with comparable communities to place DeKalb’s characteristics in a broader geographical and demographic context. The objective was to update the expiring 2018‐2022 plan. The financial planning process embraced the essential ingredients for municipal financial analysis identified by the Government Finance Officers Association (GFOA):  an assessment of the City’s economic position;  benchmarking of key data in relation to the experience of comparable communities;  revenue and expenditure analysis;  capital planning; and  alternative policy considerations. The resulting Financial Plan upgrade for the period 2022‐2024 embraced these sinews of financial analysis and forecasting. The empirical model employed a sliding scale of weighted variables to measure comparability. The following variables were assigned varying weights of 15, 10 or 5 points to determine a community’s relative likeness to DeKalb in terms of primarily economic factors: Criterion Source Variable Weighting Values Municipal Fire Department Illinois Fire Marshall website Yes/No College or University Community webpages 5 pts. Home Rule Status, Rate & Revenue Municipality budgets 10 pts. Illinois State Comptroller Local Population 10 pts. Government Warehouse Distance from DeKalb http://www.distance‐cities.co/ 5 pts. Illinois State Comptroller Local Number of Full‐time Employees 10 pts. Government Warehouse Illinois State Comptroller Local General Fund Total Expenditures 15 pts. Government Warehouse Municipality budgets & levy City EAV, Levy, & Rate 10 pts. ordinance backgrounds Illinois State Comptroller General Fund Total Revenues 15 pts. Local Government Warehouse Illinois State Comptroller Local Annual State (1%) Sales Tax Revenues 10 pts. Government Warehouse Median Family Household Income U.S. Census (2020) 10 pts. Page 30 Based on data culled by City staff, the empirical model yielded the following short list of Illinois cities, in comparability order: Municipality Total Score Municipal Fire Department DeKalb 100 Yes Carpentersville 77 Yes Urbana 74 Yes Hanover Park 73 Yes Crystal Lake 70 Yes St. Charles 70 Yes Batavia 67 Yes Hoffman Estates 59 Yes Sycamore 55 Yes Geneva 51 Yes Bloomington 47 Yes Communities without municipal Fire departments were excluded because of the substantial financial requirements associated with a full‐time, paid department offering both fire protection and emergency medical services on a 24/7 basis. Although not strictly comparable, Sycamore was added because it is contiguous and a familiar multi‐service government which draws comparisons in popular parlance. Finally, the analysis includes two other university communities: Bloomington and Urbana. BENCHMARKING DATA The benchmarking data developed in the planning process are detailed in the tables that follow. 1. College or University Municipality College or University DeKalb Yes Batavia No Bloomington Yes Carpentersville No Crystal Lake No Geneva No Hanover Park No Hoffman Estates No St. Charles No Sycamore No Urbana Yes Page 31 2. Home Rule Status Under the Illinois Constitution of 1970, municipalities with a population greater than 25,000 obtained automatic home rule status. Municipalities may also adopt home rule status through referendum. Home rule units can regulate and impose local taxes through broader taxation powers. Home rule units can constitutionally tax anything that is not income, occupations, or earnings. Examples of taxes that may be imposed through home rule authority include the Municipal Retailers and Service Occupation Tax or MROT (in .25% increments); Hotel/Motel Tax (capped at 5%); Local Gasoline Tax (no limit); Food & Beverage Tax (over and above the sales tax); and Use Tax (on all tangible property registered with the State such as new or used cars and boats). The table below shows only the MROT tax rates for DeKalb’s comparable cities: Municipality Home Rule Status Home Rule Tax Rate HR Tax* Bloomington Yes 2.50% $20,808,310 Carpentersville Yes 2.00% $4,935,125 DeKalb Yes 1.75% $7,675,584 Sycamore Yes 1.75% $2,031,517 Urbana Yes 1.50% $7,143,900 St. Charles Yes 1.00% $8,073,138 Hanover Park Yes 1.00% $4,753,609 Batavia Yes 1.00% $4,429,787 Hoffman Estates Yes 1.00% $2,703,178 Crystal Lake Yes 0.75% $6,652,098 Geneva No N/A N/A *HR sales tax is as of most recently completed fiscal year, 12/31/2021 or 4/30/2022. DeKalb HR sales tax is as of 12/31/2021. Home Rule Sales Tax Revenue $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Page 32 3. Population In economic terms, population is an important factor for municipal revenue forecasting. For example, for those state‐shared revenues allocated on a per capita basis such as state income tax proceeds, state motor fuel tax, and the local use tax (which applies to any tangible property purchased at retail including internet sales), population is very important. DeKalb’s decline in population according to the 2020 federal Census from 44,095 to 40,290 (3,805 persons) could result in a loss of an estimated $1.9 million (@$500 per person) in overall per capita revenues. Population 90,000 80,000 70,000 60,000 50,000 40,000 2010 30,000 2020 20,000 10,000 0 Municipality 2010 2020 % Change Sycamore 17,519 18,577 6.04% Hoffman Estates 51,895 52,530 1.22% Carpentersville 37,691 37,983 0.77% St. Charles 32,974 33,081 0.32% Batavia 26,045 26,098 0.20% Bloomington 78,610 78,680 0.09% Geneva 21,495 21,393 ‐0.47% Crystal Lake 40,743 40,269 ‐1.16% Hanover Park 37,973 37,470 ‐1.32% Urbana 41,250 38,336 ‐7.06% DeKalb 44,095 40,290 ‐8.63% Page 33 4. Distance from DeKalb This factor may be the least useful in terms of predictive metrics, but it is a common reference point in public parlance. A more meaningful economic reference point in terms of future growth may be the distance of competitive communities from the Chicago metropolitan core. However, there are also regional economic dynamics that carry unique opportunities and threats to future development. Miles from DeKalb 200 180 160 140 120 100 80 60 40 20 0 Municipality Miles Urbana 173 Bloomington 121 Hanover Park 50 Hoffman Estates 43 Crystal Lake 39 Carpentersville 35 Batavia 30 St. Charles 24 Geneva 24 Sycamore 6 DeKalb 0 Page 34 5. Full‐Time Employees Staffing is a key consideration in the “right‐sizing” of local government. The relationship of staffing to local service demands and the ability of a community to meet those demands in terms of government revenue is not the focus of this study but is an important consideration in strategic planning. Full‐Time Employees (FTE) 700 600 500 400 300 200 100 0 FTEs Per 1,000 Population 9 8 7 6 5 4 3 2 1 0 Municipality FTE FTEs Per 1,000 Population Bloomington 644 8.2 Hoffman Estates 338 6.4 Crystal Lake 256 6.4 St. Charles 239 7.2 Urbana 232 6.1 DeKalb 229.5* 5.7 Hanover Park 200 5.3 Batavia 157 6 Carpentersville 152 4 Geneva 151 7.1 Sycamore 99 5.3 *FY2023 approved staffing level. Page 35 6. General Fund Total Expenditures General Fund Total Expenditures $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 General Fund Expenditures Per Capita $1,400.00 $1,200.00 $1,000.00 $800.00 $600.00 $400.00 $200.00 $0.00 Municipality GF Expenditures* GF Expenditures Per Capita Bloomington $93,078,229 $1,183 Hoffman Estates $60,364,506 $1,149 St. Charles $41,704,799 $1,261 Hanover Park $37,743,667 $1,007 DeKalb $36,387,475 $903 Urbana $32,201,934 $840 Carpentersville $30,080,818 $792 Crystal Lake $28,392,271 $705 Batavia $26,380,397 $1,011 Geneva $18,098,027 $846 Sycamore $17,000,927 $915 *Expenditures are as of most recently completed fiscal year, 12/31/2021 or 4/30/2022. DeKalb expenditures are as of 12/31/2021. Page 36 7. City Property Tax EAV, Levy & Rate Equalized Assessed Valuation $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 2020 2021 Estimated $500,000,000 $0 2021 Property Tax Levy $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Page 37  2021 City Property Tax Rate 2.50 2.00 1.50 1.00 0.50 0.00 Municipality 2020 EAV 2021 EAV* 2021 Levy 2021 Rate Hanover Park $726,416,062 $726,585,016 $13,572,927 2.02100* Carpentersville $679,258,993 $697,029,246 $13,533,659 1.94162 Hoffman Estates $1,889,566,717 $1,889,566,717 $26,625,921 1.62031 Bloomington $1,893,000,104 $1,926,556,423 $26,788,169 1.39046 Crystal Lake $1,245,417,176 $1,290,649,653 $13,865,871 1.07434 DeKalb $610,333,062 $694,171,673 $6,845,317 0.98612 St. Charles $1,542,645,417 $1,587,363,702 $13,721,364 0.85156 Urbana $605,965,820 $631,737,010 $8,171,833 0.76920 Batavia $1,074,000,000 $1,104,000,000 $8,159,450 0.73895 Sycamore $487,885,213 $508,768,557 $3,186,152 0.62542 Geneva $1,090,050,433 $1,120,706,153 $5,740,825 0.50932 *Estimated, if not available It is important to note that the table above refers only to the comparative city tax levies and rates, not the aggregate or combined rate of all local taxing bodies. Page 38 8. General Fund Total Revenues General Fund Total Revenues $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 GF Revenues Per Capita $1,800.00 $1,600.00 $1,400.00 $1,200.00 $1,000.00 $800.00 $600.00 $400.00 $200.00 $0.00 The tables above portray General Fund operating revenues, and not the combined revenues of all capital, enterprise, and special funds. Municipality GF Revenues GF Revenues Per Capita Bloomington $104,518,755 $1,328 Hoffman Estates $74,514,638 $1,419 St. Charles $52,754,823 $1,595 Hanover Park $48,755,026 $1,301 DeKalb $43,702,787 $1,085 Carpentersville $38,738,295 $1,020 Urbana $38,179,476 $996 Crystal Lake $37,413,905 $929 Batavia $30,909,121 $1,184 Geneva $22,038,889 $1,030 Sycamore $19,349,152 $1,042 *Revenues are as of most recent fiscal year available, 12/31/2021 or 4/30/2022. DeKalb revenues are as of 12/31/2021. Page 39 9. Annual State (1%) Sales Tax Revenues 2021 State Sales Tax Revenue $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 The Illinois Department of Revenue collects a 6.25% tax on the sale of general merchandise and distributes 1% to the municipality where the sale occurred and 0.25% to DeKalb County. The 1% state sales tax allocation from the Illinois Department of Revenue is of course subject to volatility during economic downturns but is a crucial annual revenue source representing 13.5% of all general operating revenues (and about 15% of all “natural” operating revenues excluding “transfers in”). Municipality State 1% Sales Tax* Bloomington $14,622,314 St. Charles $17,061,399 Crystal Lake $13,846,844 Hanover Park $12,844,628 Hoffman Estates $8,981,002 Urbana $7,896,484 Sycamore $7,385,060 Carpentersville $7,149,461 DeKalb $6,205,962 Geneva $6,104,811 Batavia $5,877,501 *Revenues are as of most recent fiscal year available, 12/31/2021 or 4/30/2022. DeKalb revenues are as of 12/31/2021. Information from Illinois Comptroller Warehouse. Page 40 10. Median Family Household Income Median Family Household Income $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 The community’s median household income has social and economic implications for future economic growth. Allowing for the disproportionate number of households centered on adult students whose educational commitments prevent them from seeking full‐time employment, the raw data still suggests that DeKalb needs to promote new growth that supports “career jobs,” or positions that raise household incomes to a level that can support household stability and home ownership. Municipality Median Household Income Geneva $111,916 Crystal Lake $105,609 St. Charles $98,393 Batavia $93,789 Hoffman Estates $91,917 Hanover Park $76,615 Sycamore $71,698 Carpentersville $68,997 Bloomington $67,507 DeKalb $45,020* Urbana $37,102 *Based on 2019 American Community Survey. Page 41  General Fund Long‐Range Financial Plan The City’s rising pension obligations and their drain on financial resources was a key item discussed in the 2022‐2024 Financial Plan. In order to maintain pace with increasing annual contributions, and maintain existing City services, several assumptions for future revenue and expenditures within the General Fund were made: Revenue Assumptions  The City property tax levy would increase by 4.95% in tax years 2022, 2023 and 2024.  Sales and use taxes would grow at an average annual pace of 2.75%, exclusive of known new developments. This category includes sales tax, home rule sales tax, local use tax, hotel/motel tax, and restaurant/bar tax.  Intergovernmental revenues would also grow at 2.75%, exclusive of short‐term grant revenue such as ARPA and SAFER grants. Expenditure Assumptions  Cost of living increases for staff within the City’s union contracts and non‐bargaining unit are projected to increase 2.5% annually.  Minimum staffing levels of the Fire Department will increase to a minimum shift of 16 to meet the requirements of the IAFF Local 1236 collective bargaining agreement.  Personnel costs are assumed to rise from 75% of the overall 2022 General Fund budget to 77% of the 2023 budget.  Non‐personnel costs are expected to rise between 2.6%‐2.7% per year.  Police and fire pension contributions will be funded annually as per the actuary’s recommendation. Water and Capital Funds Long‐Range Financial Plans Beyond the General Fund, the City’s Water Fund (major fund) as well as capital‐intensive funds (Capital Projects, Capital Equipment Replacement, and Motor Fuel Tax) were included in the 2022‐2024 Financial Plan, in accordance with the “Streets and Fleets” Infrastructure priority. Within these funds, the following assumptions were made: Revenue Assumptions  The City will continue to increase water rates annually in accordance with the consumer price index, subject to City Council approval.  The City will continue to allocate 1/3 of any rate increase to the Water Operations Fund (600), and 2/3 to the Water Capital Fund (620).  ARPA grant funds of $1.0 million will be utilized to fund lead service line replacements.  An additional $600,000 per year of capital funding for the next 5 years will be needed to close the present funding shortfall, and an additional $215,000 per year will be needed Page 42  for fleet replacement; the anticipated opening of 1‐2 cannabis dispensaries will aid in this effort by providing an estimated $200,000‐$450,000 per dispensary, annually.  Grant opportunities will continue to be sought, including monies available under the Infrastructure Investment and Jobs Act (IIJA) of 2022. Expenditure Assumptions  Debt service on the City’s existing IEPA loans will continue at annual amounts of $60,370 through 2032 and then $41,845 through 2039.  Lead service lines in the City, of which there are approximately 200, will need to be replaced in accordance Illinois Environmental Protection Agency requirements.  Continue to fund major water improvements at an average of about $2.0 million annually.  Continue to fund the City’s annual street maintenance program at an average of $2.5 million annually. The City recognizes that we operate in a fluid environment and must continually revisit and refine our financial plans, and statistical and financial updates will be undertaken during the FY 2023 fiscal year to strengthen the predictive basis of the models described in this section for future public policy considerations. Page 43 Section Three Budget Overview Page 44 DeKalb’s Budget Process and Calendar The budget process is a comprehensive mechanism for developing each year’s financial plan. This process includes input and feedback from the City Council, the Finance Advisory Committee, City staff, and members of the public. The Finance Advisory Committee (FAC) is one of 16 boards and committees of the City, which consists of seven members of the public and serves to provide the City Council with well‐ reasoned, financially sound recommendations and to work with the Council to analyze the City’s financial policies and, long‐term financial stability, options for greater efficiencies and possible revenue and expenditure modifications. Additionally, the public has the opportunity to influence the City’s budget preparation in a variety of other ways including attendance at other committee meetings and listening sessions, attendance at Councilman ward meetings, public comments at City Council meetings and public hearings and direct communication with City staff. According to the Government Finance Officers Association, the key characteristics of the budget process are:  Incorporates a long‐term perspective;  Establishes linkages to broad organizational goals;  Focuses budget decisions on results and outcomes;  Involves and promotes effective communication with stakeholders; and  Provides incentives to government management and employees. In DeKalb, these principles guide the process of budget development. Long range plans such as the City’s 2022 – 2024 Financial Plan are updated every few years with regular input and modification by City staff before final presentation to the Council and FAC. Consistent with the City’s Budget Policy, the preparation of the annual City budget begins after June 30, once the audit for the prior fiscal year is complete. In preparing this budget, as in recent years, priorities for the coming year are discussed at a joint meeting of the Council and FAC in August. Preliminary revenue estimates are presented to frame the discussion. Based on general fiscal direction from the Council and FAC, the City Manager and Finance Director review major operational changes, personnel, and capital needs, and discuss operational challenges and requests with each of the City’s department heads. Current fiscal year projections and proposed budgets are prepared by each department and reviewed and refined over subsequent meetings between the City Manager, Finance Director, and department heads. Unjustified items or requests are removed from the budget during this process. Concurrently, other budget documents such as goals, objectives and accomplishments are updated by staff. Once revenue and expenditure estimates are finalized, an additional joint meeting between the City Council and FAC is held in mid‐October to discuss and develop the property tax levy. The detailed draft budget is then presented for joint Council and FAC review in mid‐November. If necessary, further revisions are made and the recommended budget is offered for comment at a public hearing with subsequent adoption by the Mayor and City Council in December. Page 45 The City of DeKalb Budget is the culmination of strategic financial and operational planning. This document reflects sound decision‐making and recommendations for the City’s future. The budget will be monitored, reviewed, and referenced throughout the year, and from time‐to‐time budget amendments may be adopted to remain flexible to the changing environment. Budget Calendar Date Responsible Party Action March 14, 2022 City Council, Finance Advisory Present the 2022 – 2024 Financial Plan Committee & Staff August 15, 2022 City Council, Finance Advisory Strategic Goal Setting and Budget Planning Committee & Staff Workshop August/September City Manager, Finance Budget meetings held to review/determine Director & Department Heads needs; departments enter their projections and proposed budgets; budgets are refined and projections are updated October 19, 2022 City Council, Finance Advisory Consideration of Property Tax Levy & Budget Committee & Staff Planning Workshop #2 October 24, 2022 City Council Consideration of Property Tax Levy November 14, 2022 City Council & residents of the Public Hearing on Property Tax Levy City of DeKalb November 14, 2022 City Council Resolution Establishing Ceiling for annual Property Tax Levy First Reading – 2022 Property Tax Levy First Reading – 2022 Abated Taxes November 17, 2022 Staff Public Release of FY2023 Proposed Budget November 21 & 23, City Council & Finance FY 2023 Proposed Budget Review 2022 Advisory Committee November 28, 2022 City Council Truth in Taxation Hearing on 2022 Property Tax Levy Second Reading – 2022 Property Tax Levy Second Reading— 2022 Abated Taxes First Reading – FY2023 Budget December 12, 2022 City Council Public Hearing on Proposed FY 2023 Budget Second Reading – FY2023 Budget Last Tuesday in Staff Last Day to File FY2023 Annual Budget & 2022 December Property Tax Levy with the County January 1, 2023 Fiscal Year 2023 Begins Ongoing City Council & Staff Review budget vs. actual reports and recommend budget amendments as necessary Page 46 DeKalb’s Fund Structure and Basis for Budgeting Fund Structure The accounts of the City are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are portrayed as a separate set of self‐balancing accounts that comprise its assets, liabilities, equities, revenues, and expenditures/expenses. The various funds are grouped by type in the financial statements. Within each fund type exists one or more funds. The City has 28 budgeted funds (excluding the Library) that consist of three types of funds: Governmental Funds, Proprietary Funds, and Fiduciary Funds. Governmental Funds are used to account for most of the City’s general activities using a current financial resources measurement focus and the modified accrual basis of accounting. Governmental funds are divided into four categories:  The General Fund (1) is the City’s primary operating fund. It is used to account for all financial resources of the government that are not required to be accounted for in another fund.  Special Revenue Funds (15) are used to account for the collection and disbursement of committed, restricted, or assigned monies.  Debt Service Funds (1) are used to account for the accumulation of resources for, and the payment of, general long‐term debt principal, interest, and related costs.  Capital Project Funds (2) are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed through proprietary funds or fiduciary funds) or the purchase of capital fleet and equipment. Proprietary Funds are utilized for those services for which the City charges customers a fee and use an economic resources measurement focus and the accrual basis of accounting. There are two types of proprietary funds: enterprise and internal service.  Enterprise Funds (5) are used to account for operations that are financed and operated in a manner like a private business enterprise. Enterprise fund services are primarily provided to customers external to the City organization and include the water utility division, refuse collection and the airport. The intent of the City in using this type of fund is to recover the costs (including depreciation) of providing goods or services on a continuing basis primarily through user charges.  Internal Service Funds (2) are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost‐reimbursement basis. Internal service funds provide services and charge fees to customers within the City organization for health/dental insurance and for worker’s compensation and general liability insurance. Fiduciary Funds are used to account for assets held by the City on behalf of outside parties in a trustee capacity.  Pension Trust Funds (2) are used to account for assets that the City holds in a fiduciary capacity for the Firefighter’s Pension and Police Pension and are fiduciary component units of the City. Pension Trust Funds are accounted for in the same manner as Proprietary funds and use an economic resources measurement focus and the accrual basis of accounting. Page 47 In addition to the funds, the City determines if any entities are component units of the City, which are legally separate organizations for which the elected officials of the primary government are financially accountable. Financial accountability is defined as 1) appointment of a voting majority of the component unit’s board and either the ability to impose will by the primary government or the possibility that the component unit will provide a financial benefit to or impose a financial burden on the primary government, or 2) fiscal dependency on the primary government. Based on these criteria, the DeKalb Public Library is included in the financial statements of the City as a discretely presented component unit. Basis for Budgeting For budgeting purposes within the Governmental Fund types, the City uses the same method as for accounting under Generally Accepted Accounting Principles (GAAP): the modified accrual basis of accounting. Under this method, revenues are recognized when they become measurable and available, and expenditures are recognized when the related liability has been incurred. The Proprietary and Fiduciary Fund types are budgeted utilizing the accrual basis of accounting, the same method used for accounting purposes: revenues are recorded when earned, and expenses are recorded when a liability is incurred. The following exceptions apply:  Capital purchases are recorded as an asset on a GAAP basis but budgeted as expenses;  Depreciation is recorded as an expense on a GAAP basis but not budgeted as expense;  Debt principal payments are recorded as reductions of liabilities on a GAAP basis but budgeted as expenses;  The issuance of debt is recorded as an increase to liabilities on a GAAP basis but budgeted as revenue. Page 48  FUND STRUCTURE GOVERNMENTAL PROPRIETARY FIDUCIARY FUNDS FUNDS FUNDS GENERAL DEBT INTERNAL PENSION ENTERPRISE FUND* SERVICE SERVICE TRUST FUNDS (100) FUND (300) FUNDS FUNDS SPECIAL CAPITAL Water OperaƟons* Worker’s Comp/ REVENUE PROJECT (600) Police Pension Liability Insurance Water ConstrucƟon* (830) FUNDS FUNDS (610) (700) Fire Pension Health Insurance Water Capital* (620) (850) (710) Airport* (650) American Rescue Plan (110) Refuse & Recycling GEMT (130) (680) TransportaƟon* (200) Capital Projects Motor Fuel Tax (210) (400) SSA #3 (223) Capital Equipment SSA #4 (224) Replacement SSA #6 (226) (420) SSA #14 (234) SSA #29 (229)  Major Fund noted by asterisk (*) SSA #30 (230)  All funds noted above are budgeted and included in TIF #1 *(260) the Annual Comprehensive Financial Report TIF #3 (262) CDBG (280) Housing RehabilitaƟon (285) Foreign Fire Insurance (290) Page 49  CITY OF DEKALB MATRIX OF FUNDS AND DEPARTMENTS FUND DEPARTMENT DESCRIPTION Elected Municipal City Human Information Public Community Finance Police Fire Transit Officials Band Manager Resources Technology Works Development General Primary operating fund. Provision of transportation and planning Transportation services to the DeKalb metropolitan area. Use of the City's share of state gasoline Motor Fuel Tax taxes for City street maintenance and operations as required by law. Maintenance of various public areas: SSA #3 ‐ Heritage Ridge street islands, detention basins, street lighting and entrance sign. Maintenance of various public areas: SSA #4 ‐ Knolls Subdivision stylized street lighting and entrance. Provision of street lighting placed upon SSA #6 ‐ Greek Row private property in the neighborhood. Repair, replacement, repaving, reconstruction, and maintenance of the SSA #29 ‐ Market Square Area common area private streets and roadways, stormwater sewer and sanitary facilities serving the properties. Construction, installation and maintenance of public safety SSA #30 ‐ Hunter Ridgebrook improvements, lighting, landscaping, snow and trash removal, building and land improvements. Maintenance of the common facilities, SSA #14 ‐ Heartland Fields mosquito abatement and snow removal. Central Area Tax Increment Property tax increment and capital Financing #1 improvements in TIF #1. Central Business Tax Increment Property tax increment and capital Financing #3 improvements in TIF #3. Accounts for the funds received from Community Development Block HUD through CDBG used on eligible Grant projects within the City. Accounts for funds received from CDAP Housing Rehabilitation and acts as a pass‐through for certain funds in the CDBG fund. Accounts for the funds received for the Foreign Fire Insurance Tax maintenance, benefit, and use of the Fire Department. Payments on long term debt principal and General Fund Debt Service interest. Accounts for the cost of major capital Capital Projects projects such as street maintenance and facility construction. Capital equipment replacement fund for Capital Equipment general City equipment and fleet Replacement replacement. Accounts for the provision of water Water services to customers within the City. Accounts for the expenses of new water Water Construction main construction related to impact fee revenue. Accounts for the capital portion of the Water Capital Water Fund related to maintenance of existing assets. Accounts for the provision of aviation Airport services to customers of the DeKalb Taylor Municipal Airport. Accounts for the provision of refuse Refuse & Recycling disposal and recycling services to customers of the City. Accounts for workers compensation costs Workers Compensation / and property & liability insurance Property & Liability Insurance premiums and charges to other funds/departments. Accounts for health insurance premiums for employees, retirees and the DeKalb Health Insurance Public Library and charges to other funds/departments/entities. Accounts for the accumulation of Police Pension resources to be used for the retirement payments to sworn police officers. Accounts for the accumulation of Fire Pension resources to be used for the retirement payments to firefighters. Accounts for the City's financial DeKalb Public Library responsibility to the DeKalb Public Library. Dark green shading indicates the department devotes substantial time to the fund's operations. Page 50 Financial Policies The City has adopted several policies that help guide the budgeting process and financial operations of the City: 01‐01 Budget Policy 01‐02 Fund Balance Policy 01‐03 Capital Equipment Replacement Fund Policy 01‐04 Revenue and Expenditure Policy 01‐05 Accounting, Auditing and Financial Reporting Policy 01‐06 Capital Asset Policy 01‐07 Debt Management Policy 01‐08 Investment Policy The full text of each policy can be found in the Appendix. Budget Policy An annual budget must be submitted to the City Council that is within the City’s ability to pay. The annual budget should finance current operating expenditures, excluding major capital expenditures, with current revenues. A “balanced budget” must be adopted, i.e., a budget for which expenditures in a given fiscal year do not exceed the sum of 1) estimated revenues for the fiscal year, plus 2) the fund balance at the beginning of the fiscal year. All of the City’s funds in 2023 report a balanced budget. Budgetary controls are maintained to ensure compliance with legal provisions embodied in the annual appropriated budget. The budgetary level of control, the level at which expenditures cannot exceed the appropriated amount, is exercised at the fund level. Fund Balance Policy The fund balance policy defines the categories of fund balance as non‐spendable, restricted, committed, assigned, and unassigned. Only the City Council can take action to commit fund balance to specific purposes; either the City Council or City Manager may assign fund balance for specific purposes. The fund balance policy also outlines the reserve balances ideally maintained in each fund type: the General Fund’s unassigned fund balance shall be maintained at 25% of annual expenditures; Special Revenue Funds should maintain fund balance to cover current expenditures and next year’s expenditures enough to avoid a cash deficit position; TIF Funds (a type of Special Revenue Fund) should maintain a balance to support the future planned capital improvements; and Capital Projects Funds should maintain a minimum dollar amount necessary to meet the planned improvements identified in the multi‐year capital replacement schedule. Within enterprise funds, “net assets” is the terminology used in place of fund balance to describe the net financial resources. The Water Operating Fund should maintain unrestricted net assets equal to 25% of annual budgeted operating expenses; amounts above that will be transferred to the Water Capital Fund. The Airport Fund should maintain unrestricted net assets of 25% of annual budgeted operating expenses plus the budgeted capital improvements for the current fiscal year. The Health Insurance Fund should maintain unrestricted net assets of one month of premiums. The Worker’s Compensation Fund should maintain unrestricted net assets of $1.0 million. Page 51 Except for the Airport Fund, all other funds comply with the fund balance policy for the 2023 budget. Capital Equipment Replacement Fund Policy The Capital Equipment Replacement Fund (CERF) was established to set aside funds for the annual replacement of existing vehicles and equipment and to avoid significant fluctuations in the operating budget year over year. Water tower rental income and a portion of home rule motor fuel tax (currently $.01 of the $0.095/gallon charged, or approximately 10.5%) is dedicated to funding the CERF. Transfers from the General Fund may also be used when revenues are insufficient. Equipment purchased out of this fund is limited to capital items with a cost greater than $10,000 and a useful life in excess of one year. When surplus capital equipment is sold, the proceeds shall be deposited into this fund. Revenue and Expenditure Policy The City shall strive to maintain a diversified and stable revenue base to reduce the impacts of fluctuations in any one revenue source. Property tax rates shall be kept as low as possible, and levies will be established in the following order of priority: Police and Fire Pension, IMRF Pension, FICA, general obligation bond principal and interest, General Fund operations, and additional personnel. User charges and tap‐on fees shall be sufficient to finance all operations and debt of the Water Fund. If revenues fall below estimates, the City Manager may impose spending limits. The City shall consistently budget the minimum level of expenditures to provide for the public well‐being and safety of residents and businesses of the community. Additionally, expenditures will be within the confines of generated revenue. Fund balance will not be used to pay for operating expenditures except in the case of emergencies and after careful consideration. Accounting, Auditing and Financial Reporting Policy Annually, an audit is conducted on the City’s financial statements by a qualified, independent public accounting firm and filed within six months of the fiscal year end. The City follows generally accepted accounting principles (GAAP) and prepares an Annual Comprehensive Financial Report (ACFR) which is submitted to the Government Finance Officer’s Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. Monthly, the City prepares account reconciliations on significant accounts that are overseen by the Finance Director. Year end adjustments must be prepared by the Finance Department staff within 90 days after year end are reviewed by the Finance Director. The Finance Director reviews the full audited financial statements and footnotes for accuracy and completeness. Capital Asset Policy “Capital expenditures” are items with a cost of $25,000 or more and a useful life of more than one year. These assets, including contributed assets, are capitalized and depreciated in the City’s financial statements. Repair and maintenance costs are expensed. The City categorizes its capital assets into the following: land, building and building improvements, equipment, vehicles, infrastructure (streets, traffic signals), and water distribution system. Proprietary Fund capital assets such as the water system and airport improvements are capitalized directly in the related funds. General capital assets are reported in the City’s entity‐wide financial statements. Assets purchased with federal funds typically have specific tracking requirements and are notated as such in the financial records. Physical inventories of all capital assets should be performed biennially. Page 52 Debt Management Policy The City’s debt management policy provides a functional tool for debt management and capital planning. Long‐term debt shall be issued only to fund capital improvements that cannot be financed with current revenues; it shall not be used to fund operations. The ultimate goals established by the City’s debt policy are as follows:  Maintain a minimum Aa3 (Moody’s) credit rating;  Avoid financial decisions that will negatively impact current or future credit ratings;  Maintain a General Fund balance of 25% of total annual expenditures;  Consider market timing;  Determine the optimal maturity schedule of the debt;  Consider the impact of debt issuance on overlapping governments;  Assess financial alternatives to debt issuance;  Minimize debt interest costs. In addition to these goals, the debt policy addresses the authority and purpose of the debt issuance, the terms by which short versus long term debt may be issued, when capital leases may be utilized, recognition of the Capital Improvement Program (CIP), structure of debt issues, credit enhancements, use of local institutions, legal constraints and other limitation on the issuance of debt, credit implications and parameters for overall administration of the debt. Investment Policy The City’s policy is to invest public funds in a manner that will conform to state statute, maximize security, meet daily cash flow demands, and attempt to obtain a market rate of return. Investment earnings shall be maximized by consolidation unless prohibited by restricted funds. The primary objectives are safety of principal, liquidity, and yield. In addition, the policy addresses the standards of care to be observed, including prudence, ethics and delegation of authority. Safekeeping and custody, authorized institutions, and internal controls over investing are delegated to the Finance Director. The policy also details the allowable investments and related collateralization requirements (110% of uninsured cash deposits), along with diversification, maximum maturities, monthly required reporting to the City Council and performance standards to be followed. Page 53  CITY OF DEKALB SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ‐ ALL FUNDS FY 2023 BUDGETED AMOUNTS SPECIAL REVENUE FUNDS American Motor Special Special Special Rescue Transport‐ Fuel Service Service Service General Plan Act GEMT ation Tax Area #3 Area #4 Area #6 Revenues Taxes $ 27,907,633 $ ‐ $ ‐ $ ‐ $ ‐ $ 1,000 $ 5,500 $ 12,000 Intergovernmental 10,399,564 450,000 251,009 15,233,995 1,700,000 ‐ ‐ ‐ Licenses and Permits 1,050,406 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Charges for Services 4,303,274 ‐ 1,350,000 2,065,000 ‐ ‐ ‐ ‐ Fines and Forfeits 470,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Income 490,980 ‐ 6,180 78,800 1,102,000 ‐ ‐ ‐ Total Revenues 44,622,357 450,000 1,607,189 17,377,795 2,802,000 1,000 5,500 12,000 Expenditures/Expenses Personnel 36,019,483 ‐ ‐ 307,863 ‐ ‐ ‐ ‐ Commodities 1,005,719 ‐ 140,000 4,360 416,000 ‐ ‐ ‐ Contractual Services 4,182,119 200,000 215,000 9,751,422 983,000 700 5,000 10,000 Capital/Equipment 162,650 250,000 1,772,543 7,263,000 4,325,000 ‐ ‐ ‐ Debt Service 469,599 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures/Expenses 41,839,570 450,000 2,127,543 17,326,645 5,724,000 700 5,000 10,000 Net Surplus (Deficit) 2,782,787 ‐ (520,354) 51,150 (2,922,000) 300 500 2,000 Other Financing Sources (Uses) Transfer to Other Funds (1,950,000) ‐ ‐ (51,150) ‐ (500) (500) (500) Transfer from Other Funds 553,947 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Other Financing Sources (Uses) (1,396,053) ‐ ‐ (51,150) ‐ (500) (500) (500) Fund Balance, January 1 (est) 23,668,305 34,214 1,433,946 2,563,586 4,263,726 2,240 5,527 20,001 Fund Balance, December 31 (est) $ 25,055,039 $ 34,214 $ 913,592 $ 2,563,586 $ 1,341,726 $ 2,040 $ 5,527 $ 21,501 See the transmittal letter for a discussion of changes in fund balances exceeding 10%. Page 54  CITY OF DEKALB SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ‐ ALL FUNDS FY 2023 BUDGETED AMOUNTS SPECIAL REVENUE FUNDS (con't) Market Hunter Special Foreign Fire Square Ridgebrook Service Housing Insurance Area #29 # 30 Area #14 TIF #1 TIF #3 CDBG Rehab Tax Revenues Taxes $ 50,000 $ 50,000 $ 2,000 $ ‐ $ 519,935 $ ‐ $ ‐ $ 81,000 Intergovernmental ‐ ‐ ‐ ‐ ‐ 512,500 ‐ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Charges for Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Fines and Forfeits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Income ‐ ‐ ‐ ‐ 6,000 ‐ 48 ‐ Total Revenues 50,000 50,000 2,000 ‐ 525,935 512,500 48 81,000 Expenditures/Expenses Personnel ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Commodities ‐ ‐ ‐ ‐ ‐ 100 ‐ 24,100 Contractual Services 50,000 102,554 2,500 ‐ 523,563 142,603 ‐ 13,391 Capital/Equipment ‐ ‐ ‐ ‐ 500,000 292,500 ‐ 39,000 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures/Expenses 50,000 102,554 2,500 ‐ 1,023,563 435,203 ‐ 76,491 Net Surplus (Deficit) ‐ (52,554) (500) ‐ (497,628) 77,297 48 4,509 Other Financing Sources (Uses) Transfer to Other Funds ‐ ‐ (500) (19,471) ‐ (77,297) ‐ ‐ Transfer from Other Funds ‐ ‐ ‐ ‐ 19,471 ‐ ‐ ‐ Total Other Financing Sources (Uses) ‐ ‐ (500) (19,471) 19,471 (77,297) ‐ ‐ Fund Balance, January 1 (est) 10,318 52,554 12,842 19,471 1,400,647 ‐ 70,532 78,718 Fund Balance, December 31 (est) $ 10,318 $ ‐ $ 11,842 $ ‐ $ 922,490 $ ‐ $ 70,580 $ 83,227 See the transmittal letter for a discussion of changes in fund balances exceeding 10%. Page 55  CITY OF DEKALB SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ‐ ALL FUNDS FY 2023 BUDGETED AMOUNTS CAPITAL PROJECTS FUNDS ENTERPRISE FUNDS Capital Water Debt Capital Equipment Water New Water Refuse & Service Projects Replacement Operations Construction Capital Airport Recycling Revenues Taxes $ ‐ $ 892,000 $ 320,000 $ ‐ $ ‐ $ ‐ $ 205,000 $ ‐ Intergovernmental ‐ 50,000 ‐ ‐ ‐ 500,000 221,500 ‐ Licenses and Permits ‐ ‐ ‐ 30,000 50,000 ‐ ‐ ‐ Charges for Services ‐ ‐ ‐ 5,895,184 ‐ 977,687 620,000 2,081,321 Fines and Forfeits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other Income ‐ 5,000 188,533 22,200 4,000 12,000 467,780 ‐ Total Revenues ‐ 947,000 508,533 5,947,384 54,000 1,489,687 1,514,280 2,081,321 Expenditures/Expenses Personnel ‐ ‐ ‐ 2,422,696 ‐ ‐ 424,554 ‐ Commodities ‐ ‐ ‐ 605,550 ‐ ‐ 556,800 ‐ Contractual Services 2,650 328,000 20,000 962,658 ‐ ‐ 254,260 1,937,104 Capital/Equipment ‐ 433,000 704,180 ‐ ‐ 2,040,290 270,500 ‐ Debt Service 1,851,920 29,211 239,290 126,615 ‐ ‐ ‐ ‐ Total Expenditures/Expenses 1,854,570 790,211 963,470 4,117,519 ‐ 2,040,290 1,506,114 1,937,104 Net Surplus (Deficit) (1,854,570) 156,789 (454,937) 1,829,865 54,000 (550,603) 8,166 144,217 Other Financing Sources (Uses) Transfer to Other Funds ‐ ‐ ‐ (2,041,900) ‐ ‐ ‐ (144,000) Transfer from Other Funds 1,750,000 ‐ 200,000 ‐ ‐ 1,762,400 ‐ ‐ Total Other Financing Sources (Uses) 1,750,000 ‐ 200,000 (2,041,900) ‐ 1,762,400 ‐ (144,000) Fund Balance, January 1 (est) 206,610 251,521 617,296 26,312,150 931,202 3,740,022 30,568,077 295 Fund Balance, December 31 (est) $ 102,040 $ 408,310 $ 362,359 $ 26,100,115 $ 985,202 $ 4,951,819 $ 30,576,243 $ 512 See the transmittal letter for a discussion of changes in fund balances exceeding 10%. Page 56  CITY OF DEKALB SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ‐ ALL FUNDS FY 2023 BUDGETED AMOUNTS INTERNAL SERVICE FUNDS FIDUCIARY FUNDS Worker's Comp/ Liability Health Police Fire Insurance Insurance Pension Pension Total Revenues Taxes $ ‐ $ ‐ $ ‐ $ ‐ $ 30,046,068 Intergovernmental ‐ ‐ ‐ ‐ 29,318,568 Licenses and Permits ‐ ‐ ‐ ‐ 1,130,406 Charges for Services 1,079,218 6,975,632 4,591,200 5,517,881 35,456,397 Fines and Forfeits ‐ ‐ ‐ ‐ 470,500 Other Income 2,500 100 500,000 300,000 3,186,121 Total Revenues 1,081,718 6,975,732 5,091,200 5,817,881 99,608,060 Expenditures/Expenses Personnel ‐ 410,306 4,643,178 4,779,618 49,007,698 Commodities ‐ ‐ ‐ ‐ 2,752,629 Contractual Services 1,258,158 6,575,927 79,780 44,217 27,644,606 Capital/Equipment ‐ ‐ ‐ ‐ 18,052,663 Debt Service ‐ ‐ ‐ ‐ 2,716,635 Total Expenditures/Expenses 1,258,158 6,986,233 4,722,958 4,823,835 100,174,231 Net Surplus (Deficit) (176,440) (10,501) 368,242 994,046 (566,171) Other Financing Sources (Uses) Transfer to Other Funds ‐ ‐ ‐ ‐ (4,285,818) Transfer from Other Funds ‐ ‐ ‐ ‐ 4,285,818 Total Other Financing Sources (Uses) ‐ ‐ ‐ ‐ ‐ Fund Balance, January 1 (est) 1,186,658 607,530 51,059,171 39,991,114 189,108,273 Fund Balance, December 31 (est) $ 1,010,218 $ 597,029 $ 51,427,413 $ 40,985,160 $ 188,542,102 See the transmittal letter for a discussion of changes in fund balances exceeding 10%. Page 57  CITY OF DEKALB 3 YEAR SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY MAJOR FUND AND AGGREGATE NON‐MAJOR FUNDS FY 2021 ACTUAL, FY 2022 PROJECTED, FY 2023 BUDGETED General (MAJOR) Transportation (MAJOR) TIF #1 (MAJOR) Actual Projected Budget Actual Projected Budget Actual Projected Budget 2021 2022 2023 2021 2022 2023 2021 2022 2023 Revenues Taxes $27,922,733 $28,676,851 $27,907,633 $ ‐ $ ‐ $ ‐ $ 6,727,258 $ ‐ $ ‐ Intergovernmental 8,431,020 10,660,378 10,399,564 5,340,757 6,522,000 15,233,995 ‐ ‐ ‐ Licenses and Permits 1,248,952 923,787 1,050,406 ‐ ‐ ‐ ‐ ‐ ‐ Charges for Services 4,750,443 3,577,798 4,303,274 1,798,958 2,040,000 2,065,000 ‐ ‐ ‐ Fines and Forfeits 467,451 436,698 470,500 ‐ ‐ ‐ ‐ ‐ ‐ Other Income 905,624 376,913 490,980 14,849 79,592 78,800 14,328 ‐ ‐ Total Revenues 43,726,223 44,652,425 44,622,357 7,154,564 8,641,592 17,377,795 6,741,586 ‐ ‐ Expenditures/Expenses Personnel 31,581,240 32,252,339 36,019,483 239,545 254,000 307,863 ‐ ‐ ‐ Commodities 731,690 901,707 1,005,719 4,861 5,300 4,360 ‐ ‐ ‐ Contractual Services 3,989,474 4,771,719 4,182,119 7,033,051 8,177,691 9,751,422 3,391,615 ‐ ‐ Capital/Equipment 21,555 77,552 162,650 945 100,000 7,263,000 181,700 ‐ ‐ Depreciation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ 485,750 469,599 ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures/Expenses 36,323,959 38,489,067 41,839,570 7,278,402 8,536,991 17,326,645 3,573,315 ‐ ‐ Net Surplus (Deficit) 7,402,264 6,163,358 2,782,787 (123,838) 104,601 51,150 3,168,271 ‐ ‐ Other Financing Sources (Uses) Transfer to Other Funds (538,125) (2,680,280) (1,950,000) (25,972) (26,464) (51,150) (3,930,077) ‐ (19,471) Transfer from Other Funds 738,108 559,359 553,947 ‐ ‐ ‐ ‐ ‐ ‐ Total Other Financing Sources (Uses) 199,983 (2,120,921) (1,396,053) (25,972) (26,464) (51,150) (3,930,077) ‐ (19,471) Fund Balance, January 1 12,023,621 19,625,868 23,668,305 2,635,259 2,485,449 2,563,586 781,277 19,471 19,471 Fund Balance, December 31 $ 19,625,868 $ 23,668,305 $ 25,055,039 $ 2,485,449 $ 2,563,586 $ 2,563,586 $ 19,471 $ 19,471 $ ‐ Note: Major Funds are as presented in the December 31, 2021 audited financial statements. * Together, Fund 600, 610 and 620 constitute one major Water Fund as presented in the audited financial statements. Page 58  CITY OF DEKALB 3 YEAR SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY MAJOR FUND AND AGGREGATE NON‐MAJOR FUNDS FY 2021 ACTUAL, FY 2022 PROJECTED, FY 2023 BUDGETED Water (MAJOR)* Airport (MAJOR) Actual Projected Budget Actual Projected Budget 2021 2022 2023 2021 2022 2023 Revenues Taxes $ ‐ $ ‐ $ ‐ $ 210,764 $ 201,222 $ 205,000 Intergovernmental ‐ 500,000 500,000 469,623 312,750 221,500 Licenses and Permits 116,966 21,979 80,000 ‐ ‐ ‐ Charges for Services 6,397,875 6,630,393 6,872,871 509,095 658,733 620,000 Fines and Forfeits ‐ ‐ ‐ ‐ ‐ ‐ Other Income 1,711,906 88,360 38,200 470,024 449,600 467,780 Total Revenues 8,226,747 7,240,732 7,491,071 1,659,506 1,622,305 1,514,280 Expenditures/Expenses Personnel 1,542,125 2,513,324 2,422,696 231,299 336,401 424,554 Commodities 446,907 547,550 605,550 419,340 569,500 556,800 Contractual Services 852,458 783,790 962,658 248,099 233,650 254,260 Capital/Equipment 104,956 2,739,040 2,040,290 441,574 314,500 270,500 Depreciation 1,230,319 1,250,000 ‐ 403,543 ‐ ‐ Debt Service 38,377 126,615 126,615 ‐ ‐ ‐ Total Expenditures/Expenses 4,215,142 7,960,319 6,157,809 1,743,855 1,454,051 1,506,114 Net Surplus (Deficit) 4,011,605 (719,587) 1,333,262 (84,349) 168,254 8,166 Other Financing Sources (Uses) Transfer to Other Funds (3,725,824) (2,562,505) (2,041,900) ‐ ‐ ‐ Transfer from Other Funds 3,443,547 2,482,505 1,762,400 214,262 ‐ ‐ Total Other Financing Sources (Uses) (282,277) (80,000) (279,500) 214,262 ‐ ‐ Fund Balance, January 1 28,053,633 31,782,961 30,983,374 30,269,910 30,399,823 30,568,077 Fund Balance, December 31 $ 31,782,961 $ 30,983,374 $ 32,037,136 $ 30,399,823 $ 30,568,077 $ 30,576,243 Note: Major Funds are as presented in the December 31, 2021 audited financial statements. * Together, Fund 600, 610 and 620 constitute one major Water Fund as presented in the audited financial statements. Page 59  CITY OF DEKALB 3 YEAR SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY MAJOR FUND AND AGGREGATE NON‐MAJOR FUNDS FY 2021 ACTUAL, FY 2022 PROJECTED, FY 2023 BUDGETED Aggregate Non‐Major Funds Combined Total All Funds Actual Projected Budget Actual Projected Budget 2021 2022 2023 2021 2022 2023 Revenues Taxes $ 2,003,974 $ 1,779,519 $ 1,933,435 $ 36,864,729 $ 30,657,592 $ 30,046,068 Intergovernmental 7,419,134 5,895,789 2,963,509 21,660,534 23,890,917 29,318,568 Licenses and Permits ‐ ‐ ‐ 1,365,918 945,766 1,130,406 Charges for Services 18,757,452 20,618,084 21,595,252 32,213,823 33,525,008 35,456,397 Fines and Forfeits 37,100 24,234 ‐ 504,551 460,932 470,500 Other Income 11,829,353 2,316,085 2,110,361 14,946,084 3,310,550 3,186,121 Total Revenues 40,047,013 30,633,711.00 28,602,557 107,555,639 92,790,765 99,608,060 Expenditures/Expenses Personnel 9,131,491 9,561,894 9,833,102 42,725,700 44,917,958 49,007,698 Commodities 363,434 404,741 580,200 1,966,232 2,428,798 2,752,629 Contractual Services 12,059,908 13,449,540 12,494,147 27,574,605 27,416,390 27,644,606 Capital/Equipment 5,521,411 9,493,135 8,316,223 6,272,141 12,724,227 18,052,663 Depreciation ‐ ‐ ‐ 1,633,862 1,250,000 ‐ Debt Service 160,970 2,130,121 2,120,421 199,347 2,742,486 2,716,635 Total Expenditures/Expenses 27,237,214 35,039,431 33,344,093 80,371,887 91,479,859 100,174,231 Net Surplus (Deficit) 12,809,799 (4,405,720) (4,741,536) 27,183,752 1,310,906 (566,171) Other Financing Sources (Uses) Transfer to Other Funds (526,121) (221,895) (223,297) (8,746,119) (5,491,144) (4,285,818) Transfer from Other Funds 2,697,500 2,680,280 1,969,471 7,093,417 5,722,144 4,285,818 Total Other Financing Sources (Uses) 2,171,379 2,458,385 1,746,174 (1,652,702) 231,000 ‐ Fund Balance, January 1 88,271,617 103,252,795 101,305,460 162,035,317 187,566,367 189,108,273 Fund Balance, December 31 $ 103,252,795 101,305,460 $ 98,310,098 $ 187,566,367 $ 189,108,273 $ 188,542,102 Note: Major Funds are as presented in the December 31, 2021 audited financial statements. * Together, Fund 600, 610 and 620 constitute one major Water Fund as presented in the audited financial statements. Page 60  2023 Revenues by Category: All Funds Transfers In 4.13% Taxes Charges for Services 28.92% Taxes 34.13% Intergovernmental Licenses & Permits Other Income Fines and Forfeits Charges for Services Fines and Forfeits 0.45% Transfers In Intergovernmental Other Income 28.22% 3.07% Licenses & Permits 1.09% 2023 Expenditures by Category: All Funds Debt Service Transfers Out 2.60% 4.10% Capital/Equipment 17.28% Personnel 46.92% Personnel Commodities Contractual Services Capital/Equipment Debt Service Contractual Services Transfers Out 26.46% Commodities 2.64% Page 61 Section Four General Fund Detail  General Fund Revenues  General Fund Expenditures  Legislative  City Administration  City Manager’s Office  Human Resources  Finance  Information Technology  Police Department  Fire Department  Public Works Department  Community Development Department  General Fund Support Page 62 General Fund Revenues _____________________________________________________________________________________ General Fund revenues are derived from numerous sources that can be placed into one of nine categories, as depicted in the chart below. The FY2023 Budget includes $45,176,304 in General Fund revenues. Sales & Use Taxes $17,467,077 (38.7%) The revenue category Sales & Use Taxes includes various taxes applied toward the consumptions of goods and services. This is the largest source of General Fund revenue and includes the following:  Home Rule Sales Tax: The City imposes a 1.75% Home Rule Sales Tax on sales of general merchandise. The tax is not collected on sales of food, drugs, or tangible personal property that is required to be licensed or registered with the State of Illinois. The amount of Home Rule Sales Tax collected in 2018 and 2019 was constant at about $6.50 million, and FY 2020 saw a dip due to the negative economic impact of COVID‐19 regulatory measures. The tax rebounded in FY 2021 and FY 2022 as post‐pandemic spending resumed. The 2023 revenue is forecasted based on the past five years, excluding the 2020 pandemic year, with a 3% increase applied and factoring in the estimated growth due to the opening of new businesses. Due to the Page 63  current record inflationary environment, however, and the unknown impact on consumer spending, the FY 2023 budget for has been set cautiously at $7.28 million, which is lower than the 2022 projected amount. HOME RULE SALES TAX 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23  State Sales Tax: The Illinois Department of Revenue collects a 6.25% tax on the sale of general merchandise and distributes 1% to the municipality where the sale occurred and 0.25% to DeKalb County. State Sales Tax has been stable since 2017, but as with Home Rule Sales Tax the COVID impacts were felt in FY 2020. FY 2021 and FY 2022 experienced similar rebounds. As with Home Rule Sales Tax, the 2023 revenue is forecasted based on the past five years, excluding the 2020 pandemic year, with a 3% increase applied and factoring in the estimated growth due to the opening of new businesses. The FY 2023 budget for has also been set lower than 2022 projections, at $6.02 million. STATE SALES TAX 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23  Restaurant & Bar Tax: The City collects a 2% tax on prepared food and beverages and packaged liquor sales. This tax is administered at the local level and had been steady at an annual rate of about $1.9 million in recent pre‐pandemic years. Following the sales tax trend, the deep COVID‐related constraints on the hospitality industry in 2020 dramatically decreased the total for FY 2020. FY 2021 and FY 2022 rebounded as patrons were eager to dine out again. In formulating the FY 2023 budget, the past five years (excluding the pandemic year) were averaged, with new businesses factored in, yielding an FY 2023 budgeted amount of $2.2 million. Page 64  RESTAURANT & BAR TAX 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23  Local Use Tax: Use taxes are imposed on the privilege of using, in the State of Illinois, any item of tangible personal property that is purchased anywhere at retail, including online purchases. This revenue source is collected by the State and forwarded to the City on a per capita basis. This tax has been trending up over the last five years because of the increased collection of sales taxes on internet purchases, and spiked during the pandemic year of FY 2020, likely resulting from a shift to no‐touch internet sales over local retailers. The projected revenue for FY 2023 is $1.57 million based on the IML projection of $39.00 per capita. LOCAL USE TAX 2,000,000 1,500,000 1,000,000 500,000 0 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23  Hotel/Motel Tax – The City imposes a 7.5% tax on the use of hotel/motel rooms in the City. Previously, 1.0% was directed to the Debt Service Fund, however beginning FY 2023 all revenue will go into the General Fund. This revenue stream collapsed in FY 2020 as a result of the pandemic. The FY 2023 budget includes about $400,000 in Hotel/Motel Tax revenue for the General Fund, which was derived from the past five year average (excluding the pandemic year). HOTEL/MOTEL TAX 500,000 400,000 300,000 200,000 100,000 0 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 65 Intergovernmental Revenue $10,399,564 (23.0%) The second largest General Fund revenue category is Intergovernmental Revenue; about 60% of this revenue comes from the City’s per capita share of State Income Tax revenue. State Income Tax for FY 2023 is budgeted at $6.29 million, based on the IML projection of $151.00 per capita. This source has been growing since the unemployment spike of 8% in October 2020, as jobs have become plentiful, and employers are struggling to find and retain a work force. STATE INCOME TAX 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Another significant revenue in this category is grant revenue, comprising 28% of the category total. In FY 2023, the City plans to expend $1.8 million of the total $10.4 million award of American Rescue Plan Act (ARPA) funds, which is a finite grant that will be fully spent in FY 2024. The amount dedicated to the General Fund is being used to offset the salary and benefit costs incurred with the re‐hiring of 21 positions that had been frozen through 2020. Another grant awarded to offset salary costs is the SAFER grant, a $2.7 million FEMA grant awarded to hire nine new firefighters. The SAFER grant is a 3‐year grant with revenue split over 2022, 2023 and 2024. These grants, coupled with the Covid‐19 related CARES Act funding received in 2020, account for the significant grant revenue recognized in 2020 ‐ 2023. Grant revenue is budgeted on a year‐by‐year basis according to previously awarded grants and the City’s planned timing of incurring the qualified expenditures. GRANTS 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 ‐ FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Other revenues in the Intergovernmental category include Video Gaming Tax, Personal Property Replacement Tax, Township Road and Bridge Tax, Cannabis Use Tax and Other Shared Revenues. Page 66 Property Taxes $7,119,130 (15.8%) This revenue is derived from a tax levy on real estate within the corporate limits of the City of DeKalb. The City of DeKalb is a home rule community and is not regulated by the Property Tax Extension Limitation Law (PTELL). The property tax is derived from a complex combination of the annual Equalized Assessed Valuation (EAV), the township multiplier, the estimated new construction, and the annual required contribution for pension contributions as determined by the City’s independent actuary. Each of these variables factor into determining the amount of the property tax levy. For FY 2023 (tax levy year 2022), the City estimates a 4% increase in the tax levy to capture new EAV growth in the City without raising the amount a homeowner will pay in City property tax; at this level, it is anticipated that the tax rate will actually decrease. As in the past several years, all the revenue generated by the 2022 tax levy will go towards funding a portion (about 80%) of the annual Fire and Police pension fund contributions. However, an ever‐growing gap between that expenditure and property tax revenue persists as the City strives to decrease the City property tax rate to maintain competitive with other area cities and attract economic development. PROPERTY TAXES 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Gross Receipts Taxes $3,321,426 (7.4%) Revenues included in Gross Receipts Taxes include Municipal Utility Tax, Telecommunications Tax, and Franchise Tax. Of the amount to be collected in FY 2023, Municipal Utility Tax accounts for $2.54 million. This tax is collected on electric and natural gas utilities services in the City and has experienced modest increases over the past several years; higher amounts are expected in FY 2024 when the Meta Data Centers, the first building of which has recently been completed, are fully energized. In formulating the 2023 budget, the last five years of trend data were averaged, including the pandemic year (as no measurable difference was noted), but excluding the current inflationary year. Over the last several years, both Telecommunications Tax and Franchise Tax revenues have declined as a result of consumers abandoning land‐line phone service in favor of wireless devices and “cutting the cord” from traditional cable TV. An average annual decline of about 9% was used to estimate the Telecommunications Tax, and five year averages of franchise tax less a 2.0% reduction for 2023 was used. Page 67  GROSS RECEIPTS TAXES 4,000,000 3,000,000 2,000,000 1,000,000 ‐ FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Charges for Services $4,303,274 (9.5%) Of the revenues included in this category, Fire Services and Ambulances Services account for most of the total. The City charges Northern Illinois University (per contract) and the DeKalb Fire Protection District for fire and emergency medical services to their residents. The City also charges users (or their insurance) for City‐provided ambulance services. This revenue has increased significantly in recent years as an increasing number of local residents use the City’s paramedic services as their primary health care. Another component of this category is police services; beginning in FY 2022, police services provided to the DeKalb Community Unit School District #428 and other agencies has been reported in this category. The revenue includes utilization of the City’s police force for private and school events, as well as the reimbursement for having designated DeKalb officers present in the schools. In the latter part of 2022, the number of School Resource Officers (SRO) has increased to five. Licenses & Permits $1,050,406 (2.3%) This General Fund revenue category includes a number of locally‐issued licenses and permits, including Building Permits, Liquor Licenses, and Crime‐Free Housing Registration. It is anticipated that Building Permit revenue ($493,000) will remain at an elevated level in FY 2023 as a result of ongoing development on the Gurler Road corridor. For Building Permits, the past three‐year averages were used to formulate 2023’s budget as it is more representative of the current development climate in DeKalb. Other Income $490,980 (1.1%) This revenue category is comprised of various small revenue sources that include Investment Interest, the annual TIF Surplus, Refunds and Reimbursements, and other Miscellaneous Revenue. Refunds and Reimbursements account for $330,093 and includes the annual contribution from the Emergency Telephone Systems Board (ETSB) to offset the cost of emergency 911 dispatching and the annual payment from the Illinois Department of Transportation (IDOT) for street maintenance. Fines $470,500 (1.0%) Fines issued by Police and Code Compliance personnel account are included in this category. Much of this revenue is derived from Court Fines, Parking Fines, and Administrative Tow Fees. Generally, five year averages are used in formulating the budget estimates. Page 68 Transfers from Other Funds $553,947 (1.2%) Transfers from other City funds into the General Fund include transfers from Transportation and CDBG Funds to reimburse General Fund salary and benefit expenses related to staff administration of these programs; a Water Fund transfer for payment in lieu of taxes (PILOT); and a Refuse and Recycling Fund transfer to cover the administrative cost of managing monthly refuse billing. The transfers will vary on an annual basis, subject to: underlying salary and benefit costs and time spent administering the grant programs, along with grant administrative cost limits; depreciable value of the water system and the City’s property tax rate; and the margin between refuse charges and expenses. Page 69  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 100 ‐ GENERAL FUND REVENUES PROPERTY TAXES 100‐00‐00‐30140 PROPERTY TAX ‐ FIRE PENSION 3,274,529 3,520,454 3,746,088 3,720,878 3,869,713 123,625 3.30 100‐00‐00‐30150 PROPERTY TAX ‐ POLICE PENSION 2,903,857 2,912,595 3,099,229 3,124,439 3,249,417 150,188 4.85 PROPERTY TAXES 6,178,386 6,433,049 6,845,317 6,845,317 7,119,130 273,813 4.00 SALES & USE TAXES 100‐00‐00‐31100 STATE SALES TAX 5,027,826 6,205,962 5,824,413 6,289,658 6,017,000 192,587 3.31 100‐00‐00‐31200 HOME RULE SALES TAX 5,843,955 7,675,584 7,063,950 7,985,020 7,282,000 218,050 3.09 100‐00‐00‐31300 LOCAL USE TAX 1,966,083 1,634,277 1,585,642 1,563,252 1,570,000 (15,642) (0.99) 100‐00‐00‐31400 HOTEL/MOTEL TAX 159,090 418,384 307,886 450,000 398,077 90,191 29.29 100‐00‐00‐31500 RESTAURANT & BAR TAX 1,507,052 2,156,649 1,953,382 2,255,160 2,200,000 246,618 12.63 SALES & USE TAXES 14,504,006 18,090,856 16,735,273 18,543,090 17,467,077 731,804 4.37 GROSS RECEIPTS TAXES 100‐00‐00‐31700 MUNICIPAL UTILITY TAX 2,447,801 2,528,658 2,735,404 2,459,725 2,535,000 (200,404) (7.33) 100‐00‐00‐31750 TELECOMMUNICATIONS TAX 509,799 450,710 445,726 419,463 381,086 (64,640) (14.50) 100‐00‐00‐31900 FRANCHISE TAX 418,259 419,460 445,942 409,256 405,340 (40,602) (9.10) GROSS RECEIPTS TAXES 3,375,859 3,398,828 3,627,072 3,288,444 3,321,426 (305,646) (8.43) LICENSES & PERMITS 100‐00‐00‐32200 LIQUOR LICENSES 281,925 277,644 292,500 253,602 256,406 (36,094) (12.34) 100‐00‐00‐32300 ROOMING HOUSE LICENSES 7,541 10,050 11,300 9,540 10,000 (1,300) (11.50) 100‐00‐00‐32350 FIRE LIFE SAFETY LICENSES 14,050 13,600 15,000 14,900 14,000 (1,000) (6.67) 100‐00‐00‐32400 AMUSEMENT LICENSES 3,825 4,025 3,975 3,900 4,000 25 0.63 100‐00‐00‐32450 OTHER LICENSES 48,920 46,735 52,000 36,000 50,000 (2,000) (3.85) 100‐00‐00‐32500 BUILDING PERMITS 401,158 653,215 435,211 411,708 493,000 57,789 13.28 100‐00‐00‐32900 OTHER PERMITS 24,780 52,270 27,000 30,000 30,000 3,000 11.11 100‐00‐00‐34700 CRIME FREE REGISTRATION FEE 215,078 191,413 136,861 164,137 193,000 56,139 41.02 LICENSES & PERMITS 997,277 1,248,952 973,847 923,787 1,050,406 76,559 7.86 INTERGOVERNMENTAL REVENUES 100‐00‐00‐33100 FEDERAL GRANTS 77,901 60,587 25,438 52,473 148,608 123,170 484.20 100‐00‐00‐33110 FEDERAL GRANTS ‐ ARPA 1,511,017 1,997,435 1,837,285 1,837,285 100‐00‐00‐33120 FEDERAL GRANTS ‐ SAFER 851,566 908,602 908,602 100‐00‐00‐33150 FEDERAL PASS‐THROUGH GRANTS 19,101 17,932 12,154 8,600 8,600 100‐00‐00‐33200 STATE GRANTS 1,887,278 1,246 80,626 17,256 7,672 (72,954) (90.48) 100‐00‐00‐33300 LOCAL GRANTS 6,603 8,980 8,980 (8,980) (100.00) 100‐00‐00‐33400 FIRE GRANTS 24,188 11,707 15,866 (11,707) (100.00) 100‐00‐00‐33450 POLICE GRANTS 2,688 787 5,900 20,000 (5,900) (100.00) 100‐00‐00‐33500 STATE INCOME TAX 4,784,693 5,787,319 5,109,569 6,365,820 6,285,240 1,175,671 23.01 100‐00‐00‐33600 PERSONAL PROPERTY REPLACEMENT TAX 162,818 290,821 337,109 560,852 417,764 80,655 23.93 100‐00‐00‐33650 VIDEO GAMING TAX 169,540 376,490 373,769 385,081 380,000 6,231 1.67 100‐00‐00‐33700 TOWNSHIP ROAD & BRIDGE TAX 153,227 157,080 154,660 166,718 172,093 17,433 11.27 100‐00‐00‐33800 CANNABIS USE TAX 30,421 55,773 59,391 72,522 100,000 40,609 68.38 100‐00‐00‐33900 OTHER SHARED REVENUES 150,302 165,365 85,370 133,655 133,700 48,330 56.61 INTERGOVERNMENTAL REVENUES 7,462,157 8,431,020 6,252,519 10,660,378 10,399,564 4,147,045 66.33 SERVICE CHARGES 100‐00‐00‐34100 ADMINSTRATION FEES 144,432 145,716 148,266 155,352 158,460 10,194 6.88 100‐00‐00‐34200 POLICE SERVICES 22,412 28,455 450,293 658,158 782,333 332,040 73.74 100‐00‐00‐34240 BACKGROUND CHECK FEES 150 1,220 (1,220) (100.00) 100‐00‐00‐34250 FIRE SERVICES 1,063,127 1,026,811 1,130,616 1,075,131 1,081,481 (49,135) (4.35) 100‐00‐00‐34260 AMBULANCE SERVICES 1,807,920 2,705,735 2,659,587 1,600,000 2,200,000 (459,587) (17.28) 100‐00‐00‐34270 GEMT REVENUE 771,870 100‐00‐00‐34500 FUEL SALES 25,852 19,910 22,157 26,000 26,000 3,843 17.34 100‐00‐00‐34750 ZONING FEES 12,850 9,400 7,462 8,500 7,000 (462) (6.19) 100‐00‐00‐34760 PLAN REVIEW FEES 37,546 40,546 39,558 34,657 40,000 442 1.12 100‐00‐00‐34780 INSPECTION FEES 4,800 2,000 4,542 20,000 8,000 3,458 76.13 SERVICE CHARGES 3,119,089 4,750,443 4,463,701 3,577,798 4,303,274 (160,427) (3.59) Page 70  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE FINES 100‐00‐00‐35100 COURT FINES 97,438 121,315 108,132 106,709 110,000 1,868 1.73 100‐00‐00‐35200 DUI FINES 11,522 16,609 19,130 18,226 18,500 (630) (3.29) 100‐00‐00‐35250 ANTI‐CRIME ACTIVITIES 2,326 1,763 2,880 250 1,000 (1,880) (65.28) 100‐00‐00‐35260 CRIME LAB 1,209 1,281 2,100 500 1,000 (1,100) (52.38) 100‐00‐00‐35300 PARKING FINES 103,910 99,140 131,000 70,650 145,000 14,000 10.69 100‐00‐00‐35400 FALSE ALARM FINES 28,600 45,150 31,500 8,200 7,500 (24,000) (76.19) 100‐00‐00‐35500 MAIL‐IN FINES 45,394 54,301 61,073 69,177 55,000 (6,073) (9.94) 100‐00‐00‐35600 ADMIN HEARING FINES 4,700 100‐00‐00‐35700 ADMINISTRATIVE TOW FINES 107,582 109,471 116,000 149,486 130,000 14,000 12.07 100‐00‐00‐35800 ABATEMENT FINES 750 2,621 6,000 2,500 2,500 100‐00‐00‐35900 OTHER FINES 23,380 15,800 2,800 FINES 422,111 467,451 471,815 436,698 470,500 (1,315) (0.28) OTHER INCOME 100‐00‐00‐31800 AUTO RENTAL TAX 15,328 21,374 21,593 21,387 21,387 (206) (0.95) 100‐00‐00‐35950 POLICE FORFEITURES 12,084 11,876 17,497 1,859 500 (16,997) (97.14) 100‐00‐00‐37100 INVESTMENT INTEREST 100,315 14,549 75,000 200,000 102,600 27,600 36.80 100‐00‐00‐37500 GAIN/LOSS ON INVESTMENTS 3,125 100‐00‐00‐38100 MISCELLANEOUS REVENUE 13,467 27,036 20,000 22,000 20,000 100‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 525,654 519,412 96,150 117,054 330,093 233,943 243.31 100‐00‐00‐38600 SALES OF SURPLUS PROPERTY 10,677 23,436 5,000 1,063 2,500 (2,500) (50.00) 100‐00‐00‐38850 TIF PROPERTY TAX SURPLUS 295,275 284,815 263,000 13,550 13,900 (249,100) (94.71) 100‐00‐00‐38860 TIF SALES TAX SURPLUS 262,789 OTHER INCOME 1,235,589 905,623 498,240 376,913 490,980 (7,260) (1.46) TRANSFERS IN 100‐00‐00‐39110 TRANSFER FROM ARPA FUND 1,837,285 (1,837,285) (100.00) 100‐00‐00‐39120 TRANSFER FROM SAFER GRANT 851,566 (851,566) (100.00) 100‐00‐00‐39200 TRANSFER FROM TRANSPORTATION FUND 25,000 25,972 25,000 26,464 51,150 26,150 104.60 100‐00‐00‐39223 TRANSFER FROM SSA #3 FUND 500 500 500 300 500 100‐00‐00‐39224 TRANSFER FROM SSA #4 FUND 500 500 500 500 500 100‐00‐00‐39226 TRANSFER FROM SSA #6 FUND 500 500 500 500 500 100‐00‐00‐39230 TRANSFER FROM SSA #30 FUND 97,500 97,500 (97,500) (100.00) 100‐00‐00‐39234 TRANSFER FROM SSA #14 FUND 500 500 500 500 100‐00‐00‐39260 TRANSFER FROM TIF #1 FUND 5,000 100‐00‐00‐39280 TRANSFER FROM CDBG FUND 92,038 89,636 90,000 80,595 77,297 (12,703) (14.11) 100‐00‐00‐39420 TRANSFER FROM CAPITAL EQUIP FUND 500,000 100‐00‐00‐39600 TRANSFER FROM WATER FUND 311,000 311,000 311,000 311,000 279,500 (31,500) (10.13) 100‐00‐00‐39680 TRANSFER FROM REFUSE FUND 360,000 212,000 219,000 140,000 144,000 (75,000) (34.25) TRANSFERS IN 1,295,038 738,108 3,433,351 559,359 553,947 (2,879,404) (83.87) ESTIMATED REVENUES ‐ GENERAL FUND 100 38,589,512 44,464,330 43,301,135 45,211,784 45,176,304 (1,875,169) (4.33) Page 71 General Fund Expenditures _____________________________________________________________________________________ The mission of the City of DeKalb is to deliver high quality municipal services to those who live, work, learn in, and visit our community. General Fund expenditures represent the costs associated with providing those services. Expenditures are broken down into six categories, each containing numerous individual account lines. The FY 2023 budget includes $43,789,570 in General Fund expenditures, which is about $2.7 million (6.6%) higher than the FY 2022 budget. General Fund Budgeted Expenditures: 2022 vs. 2023 2022 Budget Category (Amended) 2023 Budget % Change Personnel 32,791,667 36,019,483 9.8% Commodities 770,338 1,005,719 30.6% Contractual Services 4,324,150 4,182,119 ‐3.3% Capital/Equipment 33,500 162,650 385.5% Debt Service* 495,000 469,599 ‐5.1% Transfers To Other Funds 2,680,280 1,950,000 ‐27.2% 41,094,935 43,789,570 6.6% *Reported within Transfers in 2022; reclassified here for comparative purposes GENERAL FUND EXPENDITURE SUMMARY 2023 Personnel 82.3% Transfers To Other Funds 4.5% Commodities 2.3% Debt Service Contractual Services Capital/Equipment 1.1% 9.6% 0.4% Page 72 Personnel Personnel costs account for 82.3% of total General Fund expenditures, or $36,019,483. This expenditure category includes salaries and wages, overtime, employer pension contributions, employer health insurance and other benefit costs.  Employee Wages: Due to prior staffing reductions, wages remained fairly constant in 2018‐2020. With the influx of American Rescue Plan Act (ARPA) grant funds, the City was able to hire back 21 previously frozen positions in 2021. Between late 2021 and early 2022, an additional 9 firefighter positions were added, with salaries and benefits being partially offset by the SAFER grant. In 2023, an additional 10 full‐time positions are being added, primarily in public safety.  Fire and Police Pensions: The rising costs associated with public safety pensions continue to impact the General Fund. In FY 2023, the actuarially determined City contribution for the Fire and Police Pension Funds is $8,834,396, which is an increase of $710,937 from FY 2022 (8.75%). The 2022 City levy (collected in 2023) will only cover $7,119,130 of this fiduciary obligation, requiring another $1.7 million in General Fund revenues to cover the shortfall.  IMRF Pensions: The City’s General Fund contribution rate to IMRF decreased from 12.29% of salary to 8.71% of salary in 2023. This resulted in an FY 2023 estimated contribution of $460,694 (20% overall decrease). Strong investment performance by IMRF as of December 31, 2021, as well as a shift to more Tier 2 than Tier 1 employees (with lesser benefits), contributed to the lower rate.  Health Insurance: The cost of health insurance premiums will decrease slightly in FY 2023, by about 1%. Premium costs for both the City’s HMO and PPO plans decreased while dental premiums rose slightly. Total General Fund expenditures for FY 2023 are budgeted at $4,532,225. PERSONNEL 40,000,000 37,500,000 35,000,000 32,500,000 30,000,000 27,500,000 25,000,000 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Commodities Items purchased for use by the City are categorized as Commodities. The FY 2023 Budget for this category is $1,005,719 or 2.3% of the General Fund budget. The increase of $235,381 (30.6%) from the prior year budget is an unfortunate side effect felt by many municipalities from lingering demand in a post‐pandemic era coupled with record high inflation. The three largest expenditures in this category are:  Supplies/Parts – Vehicles ($191,125): As previously noted, the cost to maintain our aging fleet is significant. These purchases typically represent the material costs for the City mechanics to repair and maintain fleet vehicles. Staff labor time is not accounted for in this line item. Page 73   Fuel, Oil, & Lubricants ($353,534): The Public Works staff have managed to reduce overall fuel consumption in recent years; however, the City has borne the additional cost of ever rising fuel prices from which the City is not exempt.  Patrol Supplies & Equipment ($94,800): As the number of officers is projected to increase by five in 2023, the cost of additional handguns, rifles, body worn cameras and portable radios increases in kind. Ammunition cost increases, gas masks and additional K‐9 supplies are among the other items in this category. Contractual Services Services provided to the City by others are classified as Contractual Services and represent $4,182,119 in FY 2023, a decrease of $142,031 (3.3%) from FY 2022. This category includes expenditures such as the maintenance of buildings, equipment, software, and vehicles; engineering services; legal services; training and travel; and utilities. Also included in this category is $1,368,971 in payments to other government agencies through tax sharing agreements. Notable FY 2023 expenditures in Contractual Services include:  Contracted Services ($419,140): The City’s Police Department partners with Northwestern Medicine to provide outsourced social workers to assist with the aftermath of crimes; in 2023, that amount is $95,000. Within the Fire Department, ambulance service billing is provided by Andres Medical Billing at a cost of $65,000 annually. Within Public Works, $62,500 covers City‐wide janitorial services, and within Building & Code Enforcement approximately $35,000 is budgeted for outsourced fire and project plan reviews.  Maintenance – Software ($397,845): City‐wide software costs are centralized in the Information Technology department and include such items as police CAD/records maintenance ($150,000), Office 365 ($50,000) and the maintenance of the City‐wide BS & A financial suite ($55,000).  Training/Travel ($209,100): Much of the training budget is a result of new hires attending the fire and police academies, telecommunicator training, and the myriad of other required public safety and other training.  Maintenance – Equipment ($201,880): Because the City lacked the capital needed to properly address fleet replacement over the past decade, costs associated with vehicle maintenance have recently been about $145,000 a year. In 2023, the $60,000 annual maintenance costs of police body cameras have been moved from the Capital Projects Fund to the General Fund. CONTRACTUAL SERVICES 5,000,000 4,000,000 3,000,000 2,000,000 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 74 Capital/Equipment In FY 2023, the City has budgeted $162,650 for minor equipment within the General Fund budget. Items in this category include capital items with a value of more than $5,000 but less than $10,000. Items with a value in excess of $10,000 are budgeted in the Capital Equipment Replacement Fund (Fund 420). CAPITAL/EQUIPMENT 200,000 150,000 100,000 50,000 ‐ FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Transfers Out Transfers of funds from the General Fund to other City funds is represented in this category. Due to the issuance of the GO Refunding Bond, Series 2020, the City “scooped and tossed” the payments that would have been due in 2021 and deferred them until FY 2028, FY 2029 and FY 2030. This was done to achieve some fiscal relief in the unknown COVID‐19 economy and to take advantage of the favorable interest rate environment. Transfers Out in FY 2023 consist of $1,750,000 to the Debt Service Fund to make the annual principal and interest payments on the City’s bond issues, as well as a $200,000 transfer to the Capital Equipment Replacement Fund. TRANSFERS OUT 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 ‐ FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 75 Debt Service The majority of the City’s debt payments are paid from the Debt Service Fund, as noted above. However, the City also pays the principal and interest payments on the GO Bonds Series 2013A and GO Refunding Bonds Series 2022, which were issued on behalf of the Library to fund the Library’s expansion project, and then to refund those bonds in 2022. The amount of principal and interest paid on these bonds is accounted for in this category. DEBT SERVICE (LIBRARY BONDS) 500,000 400,000 300,000 200,000 100,000 ‐ FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 76  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 100 ‐ GENERAL FUND EXPENDITURES PERSONNEL 41100 WAGES ‐ FULL‐TIME 14,697,074 14,708,122 16,180,051 15,484,192 17,854,296 1,674,245 10.35 41200 WAGES ‐ PART‐TIME 411,979 418,502 455,954 374,854 407,392 (48,562) (10.65) 41300 WAGES ‐ OVERTIME 2,112,903 2,067,563 1,585,900 1,701,723 1,500,400 (85,500) (5.39) 41400 LONGEVITY PAY 122,371 108,366 109,747 100,296 113,880 4,133 3.77 41500 CLOTHING ALLOWANCE 104,012 99,305 123,061 107,919 129,222 6,161 5.01 41550 CAR ALLOWANCE 3,037 2,925 2,925 2,925 2,925 41600 WELLNESS BONUS 4,200 139,467 7,800 145,000 280,000 272,200 3,489.74 41650 EDUCATION BONUS 4,875 4,875 5,000 5,000 5,000 41700 DEFERRED COMPENSATION 208,864 208,864 41800 HSA CONTRIBUTIONS 90,137 90,137 42100 EMPLOYER PORTION FICA 485,607 480,983 589,996 502,244 625,697 35,701 6.05 42200 EMPLOYER PORTION IMRF 592,656 584,351 572,853 513,663 460,694 (112,159) (19.58) 42300 EMPLOYER CONTRIB/PENSION 7,394,223 7,897,111 8,123,459 8,123,459 8,834,396 710,937 8.75 42500 RETIREE HEALTH INSURANCE 4,121,229 4,407,325 4,588,857 4,735,430 4,532,225 (56,632) (1.23) 42600 WORKER'S COMPENSATION/LIABILITY IN 512,375 662,345 451,064 455,634 974,355 523,291 116.01 PERSONNEL 30,566,541 31,581,240 32,791,667 32,252,339 36,019,483 3,227,816 9.84 COMMODITIES 51000 BOARDS & COMMISSIONS 3,260 3,410 4,135 1,525 800 (3,335) (80.65) 51300 SUPPLIES/PARTS‐BUILDINGS 26,940 46,066 26,492 34,730 32,525 6,033 22.77 51410 SUPPLIES/PARTS‐STREETS 40,853 10,000 10,000 12,000 2,000 20.00 51430 SUPPLIES/PARTS‐STORM SEWERS 7,975 10,132 24,815 22,000 25,000 185 0.75 51500 SUPPLIES/PARTS‐EQUIPMENT 4,256 3,605 7,237 7,800 10,500 3,263 45.09 51600 SUPPLIES/PARTS‐TECHNOLOGY 24,238 27,790 25,000 25,000 25,000 51700 SUPPLIES/PARTS‐VEHICLES 122,704 128,982 129,733 138,373 191,125 61,392 47.32 51997 STREETLIGHTS, PARTS 6,993 24,269 16,184 16,000 20,000 3,816 23.58 51998 TRAFFIC & STREET SIGNS 22,758 302 500 500 51999 SUPPLIES/PARTS‐TRAFFIC SIGNALS 28,211 52000 OFFICE SUPPLIES 17,847 14,611 16,065 18,782 21,250 5,185 32.28 52500 JANITORIAL SUPPLIES 15,119 12,741 15,859 16,404 17,360 1,501 9.46 52600 PATROL SUPPLIES & EQUIPMENT 59,220 56,863 56,675 66,300 94,800 38,125 67.27 52700 INVESTIGATION SUPPLIES & EQUIPMENT 13,504 11,614 8,075 9,925 14,375 6,300 78.02 52800 FIREFIGHTING SUPPLIES & EQUIPMENT 9,481 14,210 21,101 48,474 60,000 38,899 184.35 52900 AMBULANCE SUPPLIES & EQUIPMENT 62,226 45,077 38,856 55,114 45,000 6,144 15.81 53099 ACTIVITIES & SUPPLIES 492 850 1,232 970 1,100 (132) (10.71) 53100 ICE/SNOW CONTROL SUPPLIES 93,216 705 1,618 1,618 3,000 1,382 85.41 53300 SMALL TOOLS & EQUIPMENT 12,165 13,110 11,905 12,914 12,900 995 8.36 54000 UNIFORMS/PROTECTIVE CLOTHING 30,086 63,507 39,984 67,760 44,850 4,866 12.17 55000 FUEL, OIL, & LUBRICANTS 163,340 247,460 281,366 329,134 353,534 72,168 25.65 58110 DUI FINES EXPENDITURES 1,047 810 10,700 4,100 6,600 (4,100) (38.32) 58120 ANTI‐CRIME EXPENDITURES 1,198 8,000 8,000 8,525 525 6.56 58130 CRIME LAB EXPENDITURES 1,025 1,025 1,125 100 9.76 58140 POLICE FORFEITURES EXPENDITURE 5,502 1,801 11,281 7,001 100 (11,181) (99.11) 59999 COMMODITIES 2,713 2,879 3,000 3,300 3,750 750 25.00 COMMODITIES 774,146 731,690 770,338 906,551 1,005,719 235,381 30.56 CONTRACTUAL SERVICES 61100 MAINTENANCE‐GROUNDS 10,429 11,998 28,972 19,000 29,200 228 0.79 61300 MAINTENANCE‐BUILDINGS 61,249 88,956 71,219 68,536 102,236 31,017 43.55 61400 MAINTENANCE‐INFRASTRUCTURE 13,527 21,876 28,803 18,000 30,000 1,197 4.16 61420 MAINTENANCE‐STREETS 2,250 11,062 13,775 11,500 438 3.96 61430 MAINTENANCE‐STORM SEWERS 9,917 10,535 10,535 20,000 9,465 89.84 61450 MAINTENANCE‐SIDEWALKS (50/50) 15,000 15,000 61500 MAINTENANCE‐EQUIPMENT 134,906 129,343 135,138 139,663 201,880 66,742 49.39 61599 WARNING SIRENS 6,720 6,960 7,164 7,200 7,500 336 4.69 61700 MAINTENANCE‐VEHICLES 129,946 194,639 175,039 170,590 182,325 7,286 4.16 61800 MAINTENANCE‐SOFTWARE 306,110 298,060 369,765 369,765 397,845 28,080 7.59 62099 PRINTED MATERIALS 24,248 27,457 25,859 31,082 30,000 4,141 16.01 62100 FINANCIAL SERVICES 31,353 37,114 38,030 34,098 43,824 5,794 15.24 62200 LEGAL SERVICES 178,249 176,173 185,000 170,193 159,000 (26,000) (14.05) 62300 ARCHITECT/ENGINEERING SERVICES 48,348 1,000 62400 TECHNOLOGY SERVICES 18,085 17,820 19,820 19,820 19,820 62600 MEDICAL SERVICES 29,737 31,222 35,072 37,110 45,950 10,878 31.02 62700 HUMAN & SOCIAL SERVICES 134,000 150,000 200,000 200,000 200,000 62800 UNEMPLOYMENT INSURANCE SERVICES 10,158 6,961 10,000 10,000 10,000 62900 PERSONNEL RECRUITMENT SERVICES 34,225 50,978 55,000 55,000 75,000 20,000 36.36 63000 SPECIAL EVENT SERVICES 5,437 1,371 3,600 3,466 3,850 250 6.94 63100 FORESTRY SERVICES 53,001 113,227 100,000 125,000 100,000 63150 50/50 TREE PLANTING 7,500 7,500 63300 NUISANCE ABATEMENT SERVICES 295 (1,135) 9,000 7,800 9,000 63400 SNOW REMOVAL SERVICES 31,388 76,388 80,000 27,338 (80,000) (100.00) 63500 TOWING SERVICES 1,970 1,270 1,700 1,700 2,800 1,100 64.71 Page 77  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE 63600 WEATHER SERVICES 3,384 3,456 3,371 3,371 3,800 429 12.73 63700 DEVELOPMENTAL SERVICES 106,000 105,000 110,000 110,000 140,000 30,000 27.27 63750 DEMOLITION SERVICES 50,000 50,000 63800 CONTRACTED SERVICES 253,767 357,787 363,408 347,190 419,140 55,732 15.34 64000 UTILITIES 19,576 17,548 19,816 18,570 20,703 887 4.48 64100 ELECTRIC SERVICES 27,358 28,294 80,000 32,000 50,000 (30,000) (37.50) 64500 TELEPHONE SERVICES 100,421 95,699 101,738 97,123 101,031 (707) (0.69) 64600 CABLE/INTERNET SERVICES 1,131 65100 FREIGHT & POSTAGE 1,171 21,381 20,879 21,498 21,775 896 4.29 65200 MARKETING ADS & PUBLIC INFO 70,012 1,779 2,288 1,890 2,600 312 13.64 65300 LEGAL EXPENSES & NOTICES 19,542 22,311 17,509 17,575 6,561 (10,948) (62.53) 65400 TAXES, LICENSES, & FEES 3,429 13,304 12,643 2,850 12,089 (554) (4.38) 65500 RENTAL‐BLDG & EQUIP 1,543 1,138 1,475 10,900 1,500 25 1.69 66100 DUES & SUBSCRIPTIONS 23,025 24,573 25,882 29,096 30,119 4,237 16.37 66200 TRAINING/TRAVEL 75,907 128,187 156,364 135,852 209,100 52,736 33.73 66300 TRAVEL EXPENSES 1,000 500 500 (500) (50.00) 66400 EDUCATION TUITION REIMBURSEMENT 100 68750 TAX SHARING AGREEMENTS 1,567,783 1,639,010 1,717,956 1,315,909 1,368,971 (348,985) (20.31) 69199 PRIV PROP REHAB / REDEVELOP 1,000,000 69200 SURETY BONDS 70,000 62,150 67,317 67,320 (67,317) (100.00) 69700 SPECIAL PROJECTS 15,922 26,179 21,726 21,486 40,000 18,274 84.11 CONTRACTUAL SERVICES 3,635,519 3,989,474 4,324,150 4,772,901 4,182,119 (142,031) (3.28) DEBT SERVICES 75000 DEBT SERVICE ‐ PRINCIPAL 325,000 375,000 375,000 76000 DEBT SERVICE ‐ INTEREST 160,750 94,599 94,599 DEBT SERVICES 485,750 469,599 469,599 EQUIPMENT 86000 EQUIPMENT 6,616 3,699 9,800 57,050 93,500 83,700 854.08 86100 TECHNOLOGY EQUIPMENT 11,973 16,527 18,000 18,000 18,000 86200 OFFICE FURNITURE & EQUIPMENT 420 944 1,500 1,302 24,150 22,650 1,510.00 86300 TELEPHONE & RADIO EQUIPMENT 913 385 4,200 1,200 27,000 22,800 542.86 EQUIPMENT 19,922 21,555 33,500 77,552 162,650 129,150 385.52 TRANSFERS OUT 91130 TRANSFER TO GEMT FUND 800,000 800,000 (800,000) (100.00) 91300 TRANSFER TO DEBT SERVICE FUND 1,778,985 1,880,280 1,880,280 1,750,000 (130,280) (6.93) 91400 TRANSFER TO CAPITAL PROJECTS FUND 22,500 91420 TRANSFER TO CAPITAL EQUIPMENT FUND 1,700 25,000 200,000 200,000 91650 TRANSFER TO AIRPORT FUND 51,000 91900 TRANSFER TO LIBRARY FUND 490,625 495,000 (495,000) (100.00) TRANSFERS OUT 1,831,685 538,125 3,175,280 2,680,280 1,950,000 (1,225,280) (38.59) TOTAL EXPENDITURES ‐ GENERAL FUND 100 36,827,813 36,862,084 41,094,935 41,175,373 43,789,570 (2,694,635) 6.56 Page 78  General Fund Expenditure Summary by Department 2022 2023 % $ Department Budget Budget Change Change Legislative ‐ Elected Officials $ 85,104 $ 86,075 1.14% $ 971 Legislative ‐ Municipal Band 41,088 41,088 0.00% ‐ City Manager's Office 757,102 776,932 2.62% 19,830 Human Resources 324,037 396,362 22.32% 72,325 Finance 466,125 491,335 5.41% 25,210 Information Technology 900,022 1,008,510 12.05% 108,488 Police 14,950,733 16,309,148 9.09% 1,358,415 Fire 13,012,816 13,805,103 6.09% 792,287 Public Works 3,206,768 3,343,661 4.27% 136,893 Community Development ‐ Administration 604,349 697,090 15.35% 92,741 Community Development ‐ Building & Code 718,196 604,461 ‐15.84% (113,735) General Fund Support 6,028,595 6,229,805 3.34% 201,210 Total $ 41,094,935 $ 43,789,570 6.56% $ 2,694,635 Police, 37% Fire, 32% Information Technology, 2% Public Works, Finance, 1% 8% Human Resources, 1% Community Development ‐ City Manager's Office , Administration, 2% 2% Community Legislative ‐ Elected General Fund Development ‐ Legislative ‐ Municipal Officials, 0% Support, 14% Building & Code, 1% Band, 0% Page 79  CITY OF DEKALB ORGANIZATIONAL CHART MAYOR CITY CITY COUNCIL CLERK CITY CITY ATTORNEY MANAGER EXECUTIVE ASSISTANT POLICE FIRE CITY MANAGERS PUBLIC COMMUNITY DEPARTMENT DEPARTMENT OFFICE WORKS DEVELOPMENT CRIME‐FREE PLANNING ADMINISTRATION ADMINISTRATION UTILITIES STREET BUREAU & ZONING DIVISION DIVISION COMMUNITY OPERATIONS HUMAN SUPPORT SERVICES FACILITIES BUILDING RESOURCES TRANSIT DIVISION & CODE PATROL TRAINING INFORMATION TECHNOLOGY ENGINEERING AIRPORT COMMUNITY SERVICES INVESTIGATIONS FINANCE Page 80 Legislative _____________________________________________________________________________ Department Introduction The Legislative Department encompasses all activities of the City Council, which is the primary governing and policy‐making body of the City. The City Council is elected for staggered four‐year terms and is comprised of the Mayor, who is elected at‐large, and seven Aldermen, who are elected by wards. The City Council conducts regular meetings and Committee of the Whole meetings on the second and fourth Mondays of each month. The City Clerk is also included in the Legislative Department. The City Clerk is elected at‐large for a four‐ year term and is responsible for noting the voting record at City Council meetings, preparing minutes of City Council meetings, attesting the Mayor's signature, and applying the City Seal to ordinances, resolutions, and agreements. In the absence of the City Clerk or at the direction of the Mayor and City Council, the Executive Assistant assumes all of these functions. All elected officials of the City are considered part‐time and are compensated annually in an amount established by the DeKalb Municipal Code. The compensation of our elected officials for FY 2023 is shown below:  Mayor $22,500  Council Member $5,400  City Clerk $8,000 The Legislative Department also includes funding for the DeKalb Municipal Band. The Band started in 1854 as the “DeKalb Silver Cornet Band” and it has existed continuously since that date making it the longest continuously serving municipal band in the State of Illinois. Page 81  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE PERSONNEL 100‐10‐10‐41200 WAGES ‐ PART‐TIME 64,886 64,886 64,885 64,885 68,300 3,415 5.26 100‐10‐10‐42100 EMPLOYER PORTION FICA 4,965 4,965 4,964 4,964 5,225 261 5.26 PERSONNEL 69,851 69,851 69,849 69,849 73,525 3,676 5.26 COMMODITIES 100‐10‐10‐52000 OFFICE SUPPLIES 559 946 610 575 1,000 390 63.93 100‐10‐10‐53099 ACTIVITIES & SUPPLIES 191 29 COMMODITIES 750 975 610 575 1,000 390 63.93 CONTRACTUAL SERVICES 100‐10‐10‐62099 PRINTED MATERIALS 68 184 100 100‐10‐10‐64500 TELEPHONE SERVICES 30 9 100‐10‐10‐65300 LEGAL EXPENSES & NOTICES 4,551 4,144 2,500 1,500 1,250 (1,250) (50.00) 100‐10‐10‐66100 DUES & SUBSCRIPTIONS 3,398 2,916 3,175 3,441 3,565 390 12.28 100‐10‐10‐66200 TRAINING/TRAVEL 329 4,607 7,970 3,140 6,235 (1,735) (21.77) 100‐10‐10‐66300 TRAVEL EXPENSES 1,000 500 500 (500) (50.00) CONTRACTUAL SERVICES 8,376 11,860 14,645 8,681 11,550 (3,095) (21.13) Dept 10‐10 ‐ LEGISLATIVE ‐ ELECTED OFFICALS 78,977 82,686 85,104 79,105 86,075 971 1.14 Page 82  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE CONTRACTUAL SERVICES 100‐10‐11‐63800 CONTRACTED SERVICES 43,250 41,088 41,088 41,088 41,088 CONTRACTUAL SERVICES 43,250 41,088 41,088 41,088 41,088 Dept 10‐11 ‐ LEGISLATIVE ‐ MUNICIPAL BAND 43,250 41,088 41,088 41,088 41,088 Page 83  CITY ADMINISTRATION ORGANIZATIONAL CHART CITY MANAGER MANAGEMENT EXECUTIVE ANALYST ASSISTANT ADMINISTRATIVE ASSISTANT INFORMATION CRIME‐FREE BUREAU HUMAN RESOURCES FINANCE TECHNOLOGY CRIME‐FREE HUMAN RESOURCES IT DIRECTOR FINANCE DIRECTOR DIRECTOR DIRECTOR Page 84  CITY MANAGER’S OFFICE ORGANIZATIONAL CHART CITY MANAGER EXECUTIVE CRIME‐FREE DIRECTOR ASSISTANT ADMINISTRATIVE ASSISTANT MANAGEMENT ANALYST Page 85 City Manager’s Office ______________________________________________________________________________ Department Introduction The City of DeKalb has operated under the Council‐Manager form of government since 1961. Within this system of local government, the City Manager is the chief operating and administrative officer. All policymaking is performed by the elected Mayor and City Council (the “corporate authorities”), and the City Manager is responsible to the Council for the proper management and execution of all Council policies. The City Manager appoints and removes all officers, department heads, and employees of the City, with the exception of those who fall under the authority of the Fire and Police Commission. The City Manager’s Office is responsible for coordinating the daily operations of all municipal departments. The City Manager has the authority to serve as acting department head during any department head vacancies or delegate such responsibilities. The authority of any department head or subordinate employee is derived from the authority of the City Manager and is subject to the oversight and supervision of the City Manager. In FY2023 as in FY2022, FY2021, FY2020, and FY2019, the City Manager will serve as the community development director and the public works director. The City Manager’s Office is also responsible for a broad range of administrative duties. These include records management, which involves preparing, maintaining, and retaining many of the City’s records, such as City Council minutes, ordinances, resolutions, agreements, contracts, leases, bonds, deeds, easements, permits, and petitions, as well as assisting with administering the oaths of appointed and elected officials. The City Manager’s Office prepares ordinances and resolutions for City Council meetings; prepares and distributes City Council agendas as well as agendas for the TIF Joint Review Board, Finance Advisory Committee, Human Relations Commission, and various volunteer committees. The Office is responsible for updates to the Municipal Code. The Office also serves as an alternate registrar for the County Clerk by registering voters and assisting with petitions from candidates for all City elections. The City Manager’s Office oversees the City’s mass communication and community engagement efforts, which include administration of the City’s website, social media platforms, employee intranet, and community e‐newsletter. The City Manager’s staff manage all Freedom of Information Act (FOIA) requests except for those submitted to the Police Department and are responsible for coordination with department representatives to ensure FOIA responses are made to the requestors in a timely manner. Most of the FOIA duties fall to the Management Analyst position within the City Manager’s Office. The City Manager’s Office supports the work of the contracted City Attorney to prosecute all ordinance and code violations in court and in the administrative hearing process. The Office maintains all files related to current ordinance violations and administrative hearing cases, in addition to documenting and recording all liens or release of liens for properties within the City. The Office also maintains all files relating to pending City litigation in claims where the City Attorney represents the City's interest and coordinates the City's efforts in furtherance of such litigation. Office staff manage all primary interaction with the City's various insurers, including insurance renewal, claim submission, coordination of defense of claims, pre‐litigation efforts to collect on damages owed to the City for property damage or subrogation related matters, and insurance coverage issues. The Office also conducts a preliminary review of all claims Page 86 brought against the City, in evaluating whether to accept or reject such claims, or whether to submit them to the City's insurers. The Office manages all bankruptcy filings, class action filings and related matters pertaining to City contractors, utility customers and other parties with whom the City has a contractual relationship. Further, the Office manages interaction with any state or federal agencies in any administrative or adjudicative proceedings. The City’s Finance office, Human Resources, and IT functions also fall within the City Manager’s Office and their functions are detailed in the pages that follow. Finally, and very importantly, the City’s economic development and business attraction efforts are led by the City Manager. The development of new industrial and commercial businesses including the Ferrara Candy Company, Facebook, Amazon and Project “Wildcat” and their ongoing, phased development will continue to require the City Manager’s abiding attention in FY2023. The redevelopment of the City’s downtown core with the assistance of the City’s tax increment financing (TIF) program has also been an abiding interest of the department for several years and will continue to be now that TIF #1 has expired and TIF #3 has become the principal focus of City financial assistance to eligible private redevelopment initiatives. FY2022 Accomplishments Appointment of New Fire Chief: On April 11, 2022, the City Manager appointed Mike Thomas as the full‐ time, permanent Fire Chief in the City of DeKalb. The appointment caps a long and extraordinary career with the DeKalb Fire department. Mike was hired as a Firefighter/Paramedic in July 1995. In September 2009, Mike was promoted to Lieutenant/Paramedic and in April 2016 he was promoted to Captain/EMT‐ B. In July 2019 Mike was promoted to Battalion Chief/EMT‐B and on October 17, 2021 he was appointed Deputy Chief of Fire Operations, followed by his elevation to acting Chief in November 2021 upon the retirement of Jeff McMaster. Appointment of Deputy Fire Chief of Operations: On May 29, 2022, the City Manager appointed Don Faulhaber as Deputy Chief of Fire Operations to fill the vacancy created when Mike Thomas was promoted to Fire Chief. Don’s original date of hire with the DeKalb Fire Department was February 20, 1995 and his history of accomplishment is as deep as the length of his tenure. Appointment of Deputy Fire Chief for Training: On October 31, 2022, Jim Carani officially assumed the position of Deputy Fire Chief for Training, to fill the position vacated by Bart Gilmore upon his assumption of Deputy Chief duties in the City of Sycamore. Appointment of New Finance Director: Carrie Dittman was appointed Finance Director, effective January 3, 2022. Carrie arrived with over twenty years of experience in municipal finance, including seven years as the Director of Finance with the Village of Willowbrook and 15 years of experience as an audit manager with Sikich LLP. She brought extensive knowledge of generally accepted accounting principles and immediately became an integral part of the City’s finance operations. Creation of a New Crime‐Free Bureau: On September 26, the Council considered a recommendation from the City Manager to create a new Crime‐Free Initiative. The initiative was prompted by a summer of numerous weapons‐related offenses and citizen complaints culminating in a series of senseless and tragic shootings on three consecutive days in late August. After considerable public input, the City Council directed the City Manager to return with an ordinance revision to replace the current “three‐strike” system of crime‐free housing provisions generally adopted in 2013 with a new system that would (a) compress the period required to establish a pattern of unlawful conduct in a city rental unit; (b) initiate Page 87 the City’s involvement once any illegal activity is identified by responding Police officers, whether or not an arrest is made on the spot; and (c) impose very stiff fines on those landlords or managers without an affirmative defense as to why their rental units were the location of unlawful offenses. After follow‐up and collaborative meetings with members of the DeKalb Area Rental Association (DARA) and a number of revised drafts, a revised ordinance creating the new Bureau was approved on October 24. The new Crime‐ Free Director, former Police commander Bob Redel, will begin his duties on November 27, 2022 upon his retirement from the Police Department. Management of the City’s TIF Program: On December 31, 2021 the Central Area Tax Increment Financing Redevelopment Area (TIF #1) was terminated according to the provisions of Ordinance 2021‐ 043. The termination followed the consensus of the TIF Joint Review Board whose participating governmental bodies reached agreement on an intergovernmental agreement dated November 15, 2020 that directed the termination by 12/31/2021. The management of the existing TIF#3 falls to the City Manager’s Office. In FY2022, the biggest project was the reconfiguration of the downtown streetscape (E. Lincoln Highway between First and Fourth Streets). Annie Glidden North Redevelopment: With ARP funds and other resources to continue and intensify redevelopment, the City Manager led the City staff in the relocation of all Hunter Hillcrest tenants within six months by early April, and the demolition of the Hunter Hillcrest complex quickly followed the Council meeting of May 9, with completion and ground restoration by the end of June. Additionally, planning began on the reconfiguration of Edgebrook and Kimberly Drives to calm traffic and achieve safer public space for fraternities and sororities to interact. Both streets will have cul‐de‐sacs to prevent through traffic, with subtle turn‐around space for cars and commercial vehicles. The Edgebrook project will be completed by Thanksgiving 2022, and the Kimberly project will begin in the spring of 2023. Page 88 Downtown Streetscape Upgrade and Reconfiguration: The project was substantially complete by the Corn Fest in late August, and special storm water catch basin grates backordered for months were delivered in late October and installed during the first week of November. Page 89 Collective Bargaining: The City Manager led the management team in the renegotiation of the City agreement with AFSCME Local 813 as well as the renegotiation of the City agreement with the Illinois Fraternal Order of Police Labor Council (Lodge 115). ChicagoWest: The development of the Facebook, Ferrara and Amazon sites has generated market interest in this business park and surrounding area, and influenced the decision of Project Wildcat to commit to the development of the remaining 160‐acre parcel between the Amazon site and Peace Road, north of Gurler Road. Project Wildcat was entitled in August 2022 and will include three lots: Lot 1 (86.6 acres) will contain an approximately 1,240,000 square foot distribution building which will be the focus of the first phase of development. Lot 2 will contain a second building to be constructed in two phases for a total of an additional 936,000 square feet. Project Wildcat will feature distribution, packaging, and storage space plus accessory uses. Lot 3 comprises 2.1 acres at the southeast corner of the 160‐acre parcel and will feature a ComEd substation. The distribution building is expected to be fully operational by the first quarter of 2025. Page 90 Park 88: The City Manager is assisting the Park’s ownership group in the attraction of new business to several prime infill lots suitable for large‐scale distribution and manufacturing. Comprehensive Land Use Planning: The City Manager and Planning Director Dan Olson led the Planning & Zoning Commission and community through a series of open house and more formal meetings to develop a Comprehensive Plan Update in 2022. The Update was approved by the Council on August 22, 2022. The planning landscape was particularly rich given the lively commercial and industrial interest in our community. Financial Planning: The City Manager presented a revised, multi‐year financial plan to the Council and Finance Advisory Committee on March 14, 2022. The Draft 2022‐2024 Financial Plan was supported by the Council which welcomed its benchmarking of DeKalb’s economic metrics with other northern Illinois communities, and its policy‐related considerations including property tax relief. Belonging: A vitally important feature of DeKalb’s social and intellectual landscape in the past 18 months has been the rise of the Belonging movement. The murder of George Floyd in 2020 engendered a national conversation focusing on continuing obstacles to racial equity and social justice. The conversation was taken up by the DeKalb community in the streets, in parks, in churches, in schools, and in municipal public meetings. Significant steps were taken by the DeKalb City Council and administration to bring more transparency and accountability to law enforcement policies and practices, to address public safety issues in certain large apartment complexes, and to build hope out of intense community engagement and action in 2022. Substantive steps toward sustained engagement will be undertaken in 2023. FY2023 Initiatives The following highlights will look familiar after reading through the FY2022 Accomplishments. Pursuant to the City Council’s direction, the “main thing” in terms of top objectives for the City government in 2023 remain economic growth in a business‐friendly environment, crime prevention and safe neighborhoods, property tax relief, and the encouragement of social justice initiatives. ChicagoWest Business Park: The development of the Project Wildcat site is expected to begin in the early part of the second quarter of 2023. Additionally, it is likely that Project Wildcat’s interest in a rail spur will prompt City and State collaboration in the pursuit of federal funding support for the substantial private investment necessary to build such infrastructure. Park 88: Project Verdant has secured 15.6 acres on Macom Drive in the Park 88 Business Park and intends to develop a production facility that will be revealed in more detail in the first quarter of 2023. Additionally, Park 88 has been a focal point for several larger production facilities as they narrow their search for attractive sites in the upper Midwest. AGN Redevelopment: In the Fall of 2022, a number of listening sessions were conducted by the City Council and by the Opportunity DeKalb Board. The Council will expect a request for proposals to be circulated in the first quarter of 2023 to test the market for comprehensive development proposals for the 4.87 acre “L”‐shaped property owned by the City at the corner of Blackhawk and Hillcrest. To date, the City has invested over $2.5 million in assembling and clearing those acres for redevelopment. Page 91 Collective Bargaining: Before the one‐year collective bargaining contract with FOP Lodge 115 expires at the end of 2023, the City Manager’s office will need to engage the FOP membership in collective bargaining. TIF #3: Additional Architecture Improvement Program (“AIP”) grants are likely to be brought to the Council. A total of $100,000 has been allocated for that purpose. Crime‐Free Bureau: The new Crime‐Free Bureau Director will very actively engage local landlords with rental properties of all sizes to explain the new program, develop a practical inventory that includes contact information for all owners and property managers, and work closely with the Police Department to identify locations with a pattern of unlawful activity. City/NIU Collaboration: The City Manager will work closely with Mayor Barnes to identify additional ways in which the City departments and NIU Colleges and Administration can work cooperatively to continue building a welcoming “college‐town” atmosphere. Page 92  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 15‐12 ‐ CITY MANAGERS OFFICE ‐ ADMINISTRATION PERSONNEL 100‐15‐12‐41100 WAGES ‐ FULL‐TIME 388,037 395,339 379,402 323,259 434,329 54,927 14.48 100‐15‐12‐41200 WAGES ‐ PART‐TIME 14,291 310 100‐15‐12‐41300 WAGES ‐ OVERTIME 160 1,200 720 1,200 100‐15‐12‐41550 CAR ALLOWANCE 3,037 2,925 2,925 2,925 2,925 100‐15‐12‐42100 EMPLOYER PORTION FICA 28,678 28,366 28,497 23,393 33,222 4,725 16.58 100‐15‐12‐42200 EMPLOYER PORTION IMRF 57,646 56,871 47,135 39,662 38,189 (8,946) (18.98) 100‐15‐12‐42500 EMPLOYEE HEALTH INSURANCE 52,705 74,747 69,336 69,336 77,137 7,801 11.25 100‐15‐12‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 1,074 655 946 5,516 (946) (100.00) PERSONNEL 545,468 559,373 529,441 464,811 587,002 57,561 10.87 COMMODITIES 100‐15‐12‐52000 OFFICE SUPPLIES 1,393 1,096 600 3,000 1,000 400 66.67 100‐15‐12‐53099 ACTIVITIES & SUPPLIES 88 78 100 100 100 COMMODITIES 1,481 1,174 700 3,100 1,100 400 57.14 CONTRACTUAL SERVICES 100‐15‐12‐62099 PRINTED MATERIALS 238 928 1,000 500 1,000 100‐15‐12‐62200 LEGAL SERVICES 178,249 176,173 185,000 170,193 159,000 (26,000) (14.05) 100‐15‐12‐63000 SPECIAL EVENT SERVICES 4,899 339 1,000 800 850 (150) (15.00) 100‐15‐12‐63800 CONTRACTED SERVICES 16,223 16,222 16,925 703 4.33 100‐15‐12‐64500 TELEPHONE SERVICES 1,520 1,806 1,500 1,896 1,296 (204) (13.60) 100‐15‐12‐65100 FREIGHT & POSTAGE 141 50 100 100 100‐15‐12‐65200 MARKETING ADS & PUBLIC INFO 11,725 725 250 915 1,000 750 300.00 100‐15‐12‐65300 LEGAL EXPENSES & NOTICES 10,490 13,904 9,750 11,950 1,000 (8,750) (89.74) 100‐15‐12‐66100 DUES & SUBSCRIPTIONS 1,870 2,872 2,039 2,358 2,459 420 20.60 100‐15‐12‐66200 TRAINING/TRAVEL 1,417 376 200 200 200 100‐15‐12‐69700 SPECIAL PROJECTS 3,773 10,448 10,000 9,760 5,000 (5,000) (50.00) CONTRACTUAL SERVICES 214,322 223,794 226,961 198,622 188,830 (38,131) (16.80) Dept 15‐12 ‐ CITY MANAGERS OFFICE ‐ ADMINISTRATION 761,271 784,341 757,102 666,533 776,932 19,830 2.62 Page 93  HUMAN RESOURCES DEPARTMENT ORGANIZATIONAL CHART CITY MANAGER HUMAN RESOURCES DIRECTOR RECRUITMENT HR INTERN HR COORDINATOR MANAGER (PT) Page 94 Human Resources Department ______________________________________________________________________________ Department Introduction The City’s small but enormously productive Human Resources (HR) Department administers all aspects of personnel services, including recruitment, selection and retention, management of employee benefits programs, workers’ compensation administration, occupational health and wellness programs, and participation in labor‐management and contract administration for three bargaining units (AFSCME, FOP and IAFF). The HR Department is responsible for establishing, administering, and effectively communicating sound employment policies, rules, and practices that treat employees with dignity, respect, and equality. This occurs while maintaining the City’s compliance with all employment and labor laws, management directives and labor agreements. Additionally, the HR Department provides personnel management systems administration and employee orientation and training. HR also works to attract potential employees by disseminating employment information to colleges, universities, municipalities, and media as well as assisting prospective employees through the recruitment process. The HR Department also provides direct support and provides staff liaison to the Board of Fire and Police Commissioners. FY 2022 Accomplishments Sustainable Operations  Successfully filled 22 positions through external hiring and internal promotions in the Community Development, Finance, and Public Works Departments ensuring continuity of operations.  Continued to enhance social media campaigns, expanded sourcing sites, and increased job fair participation to attract local talent and increase diversity in recruitment pools to fill open positions.  Collaborated with departments and applicable unions to update job descriptions as positions became available. Completed various job evaluations and ensured all essential functions and hiring requirements were updated and reflected in the role. Began work on updating all other job descriptions into the current format during the 3rd Quarter.  Completed a salary review on summer and intern positions to attract local talent in a competitive market.  Transitioned to a new workers compensation and liability carrier, implemented new practices, and began administration through new carrier while managing transition and pending cases with prior carrier.  Completed the biennial EEO‐4 report during the 1st Quarter.  Served as an advisor to employees and supervisors on employee and labor relations issues. Acted as a liaison between employee and supervisor. Counseled supervisors on appropriate response and/or corrective action as necessary.  Coordinated on‐site meetings for employees to meet with retirement vendors to set‐up accounts and plan for retirement.  Met with long serving employees contemplating retirement to run projections and review benefit options. Page 95  Continued the ongoing administration of all employee benefit programs. Assisted employees and retirees with insurance issues and worked with carriers on resolutions.  Coordinated the transition of current library staff off the City’s health insurance program.  Continued to foster interest in City government with emerging professionals. Hired two grant funded interns through a partnership with Northern Illinois University.  Ensured employees regulated under the Department of Transportation met all requirements and the City complied with all commercial driver’s license and drug testing program requirements. Initiated a cost comparison study on CDL training options.  Collaborated with Finance Department to ensure system changes were made to BS&A based on any changes to collective bargaining agreements or memoranda of understanding.  Began precursory review of current personnel manual and benefits handbook reviewing applicable changes to laws and regulations.  Revised employee annual sexual harassment training program for release during the 4th Quarter.  Continued to review and implement updated COVID‐19 safety protocols. Ensured appropriate care and time allocation for employees impacted by COVID‐19.  Set‐up annual flu shot clinic for employees and retirees to held during 4th Quarter. Public Safety  Assisted in the recruitment and hiring of the Fire Chief and Deputy Fire Chief of Operations. Initiated recruitment processes to fill the next Deputy Fire Chief of Training and the newly created position of Director of Crime‐Free Bureau during the 4th Quarter.  Participated in the hiring of two administrative support positions within the Fire Department while ensuring continuity of operations.  Successfully hired and onboarded 8 new Firefighter/Paramedics during the 1st and 2nd Quarter, achieving hiring goals and in alignment with the SAFER award.  Continued hiring stages with candidates on the current Firefighter/Paramedic eligibility list. Began preparatory work on a new testing process and established a new list during 4th Quarter.  Successfully hired and onboarded 4 Entry Level Police Officers and 1 Certified Police Officer ensuring continuity of operations.  Completed an Entry Level and Certified Police Officer recruitment process and established new eligibility lists during 3rd Quarter to fill current and future vacancies.  Initiated a new recruitment process during 2nd Quarter to fill current and future Telecommunicator openings. Based on industry workforce shortages, revised current recruitment processes to attract and respond to market competitiveness.  Filled 3 support functions in the Police Department including Records Supervisor, Telecommunicator, and Community Service Officer through external hiring.  Oversaw the promotions of 3 fire department employees to the rank of Battalion Chief, Captain, and Lieutenant/Paramedic and the promotion of 2 police department employees to the rank of Sergeant as determined by the Board of Fire and Police Commissioners rules and regulations.  Began a new fire promotional examination process to establish an eligibility list for the promotion of fire personnel to the ranks of Captain and Battalion Chief during 3rd Quarter.  Completed various comparable studies within public safety to ensure equity and market competitiveness to attract and retain talent while maintaining standards. Page 96 FY2023 Initiatives Sustainable Operations  Revise new employee orientation program to streamline processes.  Develop training for new supervisors on HR functions, regulatory requirements, and applicable roles.  Continue the audit of the employee personnel manual and benefits handbook and make any necessary updates.  Continue work on the job description project and updating all job descriptions to accurately reflect all duties and requirements.  Work with City Departments on the creation of a performance evaluation tool that sets clear, relatable performance expectations.  Complete a review of the City’s salary administration program.  Review current employee assistance program and identify enhancements to programs and services. Public Safety  Continue the hiring and onboarding of new police officers and firefighter/paramedics to recruit diverse talent and achieve hiring initiatives.  Continue to test and interview telecommunicator applicants to sustain operations.  Collaborate with the Fire and Police Departments and look for opportunities to enhance local partnerships to expand interest in public safety positions.  Initiate a new police promotional examination process to establish an eligibility list for the promotion of police personnel to the rank of Sergeant. Page 97  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 15‐16 ‐ CITY MANAGERS OFFICE ‐ HR PERSONNEL 100‐15‐16‐41100 WAGES ‐ FULL‐TIME 129,389 96,278 143,990 147,693 200,280 56,290 35.61 100‐15‐16‐41200 WAGES ‐ PART‐TIME 7,364 52,820 38,783 21,345 15,485 (23,298) (27.45) 100‐15‐16‐42100 EMPLOYER PORTION FICA 10,000 10,948 13,982 12,416 16,506 2,524 32.94 100‐15‐16‐42200 EMPLOYER PORTION IMRF 19,432 19,653 21,136 20,194 17,444 (3,692) (13.62) 100‐15‐16‐42500 EMPLOYEE HEALTH INSURANCE 21,644 22,771 25,301 25,301 45,547 20,246 80.02 100‐15‐16‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 193 118 170 170 (170) (100.00) PERSONNEL 188,022 202,588 243,362 227,119 295,262 51,900 30.00 COMMODITIES 100‐15‐16‐51000 BOARDS & COMMISSIONS 735 735 1,135 1,000 800 (335) (20.00) 100‐15‐16‐52000 OFFICE SUPPLIES 72 934 1,115 800 425 (690) (46.88) COMMODITIES 807 1,669 2,250 1,800 1,225 (1,025) (31.94) CONTRACTUAL SERVICES 100‐15‐16‐62099 PRINTED MATERIALS 187 100 100 200 100 100.00 100‐15‐16‐62600 MEDICAL SERVICES 3,141 4,853 5,750 5,750 6,950 1,200 20.87 100‐15‐16‐62800 UNEMPLOYMENT INSURANCE SERVICES 10,158 6,961 10,000 10,000 10,000 100‐15‐16‐62900 PERSONNEL RECRUITMENT SERVICES 34,225 50,978 55,000 55,000 75,000 20,000 36.36 100‐15‐16‐63000 SPECIAL EVENT SERVICES 538 1,032 2,600 2,600 3,000 400 15.38 100‐15‐16‐64500 TELEPHONE SERVICES 889 1,189 1,475 1,475 1,475 100‐15‐16‐65100 FREIGHT & POSTAGE 98 150 150 300 150 100.00 100‐15‐16‐65300 LEGAL EXPENSES & NOTICES 600 600 692 200 (400) (71.10) 100‐15‐16‐66100 DUES & SUBSCRIPTIONS 718 734 1,000 1,000 1,000 100‐15‐16‐66200 TRAINING/TRAVEL 2,809 168 1,750 1,000 1,750 75.00 CONTRACTUAL SERVICES 53,176 66,102 78,425 77,767 99,875 21,450 28.43 Dept 15‐16 ‐ CITY MANAGERS OFFICE ‐ HR 242,005 270,359 324,037 306,686 396,362 72,325 29.24 Page 98  FINANCE DEPARTMENT ORGANIZATIONAL CHART CITY MANAGER FINANCE DIRECTOR ASSISTANT FINANCE DIRECTOR ACCOUNT TECH III ACCOUNT TECH I ACCOUNT TECH I ACCOUNTANT AP/AR UTILITY BILLING CUSTOMER SERVICE REP Page 99 Finance Department ________ ___________________________________________________________________ Department Introduction The Finance Department is responsible for the administration of all fiscal operations and maintenance of all accounting records for the City as well as providing “front counter” customer service at City Hall during regular business hours. The Department is dedicated to maintaining a fiscally sound government organization that adheres to legal requirements and financial management principles and applying such resources in a manner which is most beneficial to the residents and businesses of DeKalb. Routine responsibilities of the Department include the following: cash and investment management, budgeting, auditing, debt administration, bi‐weekly payroll processing, accounts payable/accounts receivable, utility billing, local tax collection and regulation, property tax levy preparation, and the auditing of Illinois Motor Fuel Tax funds. The Department is dedicated to providing residents and businesses with exceptional government financial management. The Department's commitment to financial excellence has been recognized nationally by the Government Finance Officers Association (GFOA), which has presented the Department with the Certificate for Excellence in Financial Reporting for its Comprehensive Annual Financial Report (CAFR) and the Distinguished Budget Presentation Award. FY 2022 Accomplishments Hiring of a Finance Director: A new Finance Director was hired in late 2021 and began employment with the City on January 3, 2022. This fills a vacancy that had been created due to a prior restructuring of the Department, with oversight temporarily handled by the former Assistant City Manager and Assistant Finance Director. The Finance Director position had been vacant since mid‐2017. Retained a 25% General Fund balance reserve level: The City’s fund balance policy, which is based on “Best Practices” formulated by the Government Finance Officers Association (GFOA), requires that the General Fund maintain a reserve level of 25% of annual expenditures. After a hardship year in 2018 when the City did not achieve the benchmark, the City made some extraordinary personnel adjustments and constrained department spending and exceeded the 25% mark in fiscal years 2019 – 2021. It is projected that the reserve will be met again in 2022 and 2023. Grant Accounting: The Department streamlined the grant accounting of the City and created a centralized electronic file location for grant agreements and records. For the first time in several years, a comprehensive grant schedule as well as the Schedule of Expenditures of Federal Awards was prepared by staff with minimal adjustments by the audit team. In addition, the accounting and reporting of the $10.4 million American Rescue Plan Act (ARPA) and $2.7 million Staffing for Adequate Fire and Emergency Response (SAFER) grant was prepared by the Finance Department. Annual City Financial Audit: The City obtained an unmodified opinion on the financial statements for the year ended December 31, 2021; in addition, the City was awarded the Certificate of Excellence in Financial Page 100 Reporting from GFOA for the year ended December 31, 2020, which was the 27th award the City has obtained; we are currently awaiting the results from our submission for December 31, 2021. Annual City Budget: The City was awarded the Distinguished Budget Presentation Award from GFOA for the fiscal year January 1, 2022 – December 31, 2022, which was the 7th award the City has obtained. City staff have implemented many enhancements in the 2023 budget and looks forward to another successful submission. Account Review/Internal Controls: The Director instituted a monthly review process over bank reconciliations, collateralization of accounts, monitoring cash balances to maximize earnings, and utility billing register review as well as implementing additional internal controls over existing processes. In addition, the payments to vendors were expedited by adjusting the accounts payable process to shorten the time between invoice entry, approval, and check disbursement. Banking: Implemented Positive Pay over the City’s bank accounts to mitigate the risk of fraud or loss over the disbursement function. Series 2022 Refunding Bonds: On June 13, 2022, the City Council authorized the issuance of bonds to refund the existing General Obligation Bonds, Series 2013A (Library Bonds) to take advantage of the low interest rate environment. Aware that rates would be rising before the January 1, 2023 call date, staff and the bond advisors recommended a private placement and forward rate lock to secure the current low rates in advance; the official refunding transpired on October 4, 2022. The City lowered its interest rate and achieved a net present value savings of about $155,000 from the transaction. FY 2023 Initiatives Increase the City’s Bond rating: In October 2020, the City’s bond rating was downgraded from A1 with a “negative outlook” to A2 by Moody’s Investors Service based on the large pension liability the City has shown for the Police and Fire Pension Funds. The City’s Budget Policy requires adequate funding of all pension plans and the City’s actuary prepares the annual valuation and annual required contribution assuming 100% funding by 2040 under the Entry Age Normal actuarial cost method, which is higher than the statutory minimum (90% by 2040). The City has been contributing the full annual contribution (or more) under this method since FY 2018. By utilizing a higher funding method, increasing the City reserves and reviewing all actuarial assumptions used to calculate the pension obligation annually, the City is hopeful it can push this rating back up to at least A1 in the next couple of years. Several key factors can help in the short run: maintaining the City’s commitment to a 25% General Fund reserve ratio; reducing the City’s debt; and expanding and diversifying the property tax base. Achieving Greater Department Efficiencies: In 2023, the Department will continue to improve efficiencies and internal controls by reviewing and revising essential staff functions, streamlining routine processes, more efficiently utilizing existing technology and promoting staff growth through training opportunities. Compilation of a Comprehensive Capital Improvement Program (CIP): In the past, the City was able to produce a 5‐year CIP encompassing the capital needs of all City funds and departments. Due to a lack of staff, this has fallen by the wayside on a City‐wide basis, although individual departments still maintain lists of future capital needs. The presentation of a comprehensive plan will highlight all needs and assist the City with recognizing and prioritizing the greatest needs with available resources. Page 101  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 17‐12 ‐ FINANCE DEPARTMENT PERSONNEL 100‐17‐12‐41100 WAGES ‐ FULL‐TIME 148,620 159,383 266,585 279,095 302,986 36,401 13.65 100‐17‐12‐41200 WAGES ‐ PART‐TIME 1,235 100‐17‐12‐41300 WAGES ‐ OVERTIME 1,796 1,095 3,000 750 2,000 (1,000) (33.33) 100‐17‐12‐42100 EMPLOYER PORTION FICA 10,900 11,323 20,623 20,040 23,331 2,708 13.13 100‐17‐12‐42200 EMPLOYER PORTION IMRF 22,295 23,339 33,132 34,099 24,431 (8,701) (26.26) 100‐17‐12‐42500 EMPLOYEE HEALTH INSURANCE 36,717 52,229 70,931 70,931 62,157 (8,774) (12.37) 100‐17‐12‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 1,027 626 904 904 (904) (100.00) PERSONNEL 222,590 247,995 395,175 405,819 414,905 19,730 4.99 COMMODITIES 100‐17‐12‐52000 OFFICE SUPPLIES 3,895 1,212 2,700 2,700 2,700 COMMODITIES 3,895 1,212 2,700 2,700 2,700 CONTRACTUAL SERVICES 100‐17‐12‐61500 MAINTENANCE‐EQUIPMENT 4,678 4,944 5,510 4,765 4,975 (535) (9.71) 100‐17‐12‐62099 PRINTED MATERIALS 4,987 4,132 4,390 4,250 4,250 (140) (3.19) 100‐17‐12‐62100 FINANCIAL SERVICES 31,353 37,114 38,030 33,348 42,824 4,794 12.61 100‐17‐12‐63800 CONTRACTED SERVICES 39 100‐17‐12‐64500 TELEPHONE SERVICES 360 360 360 100‐17‐12‐65100 FREIGHT & POSTAGE 14,216 15,276 15,000 15,000 (276) (1.81) 100‐17‐12‐65300 LEGAL EXPENSES & NOTICES 1,233 1,328 1,859 2,233 2,286 427 22.97 100‐17‐12‐66100 DUES & SUBSCRIPTIONS 500 500 895 918 805 (90) (10.06) 100‐17‐12‐66200 TRAINING/TRAVEL 70 144 790 1,255 2,030 1,240 156.96 CONTRACTUAL SERVICES 42,821 62,417 66,750 62,129 72,530 5,780 8.66 EQUIPMENT 100‐17‐12‐86200 OFFICE FURNITURE & EQUIPMENT 722 1,500 600 1,200 (300) (20.00) EQUIPMENT 722 1,500 600 1,200 (300) (20.00) Dept 17‐12 ‐ FINANCE DEPARTMENT 269,306 312,346 466,125 471,248 491,335 25,210 5.41 Page 102  INFORMATION TECHNOLOGY ORGANIZATIONAL CHART CITY MANAGER IT DIRECTOR PLANNING TECHNICIAN MULTIMEDIA IT TECHNICIAN (GIS/DATABASE) TECHNICIAN (PT) Page 103 Information Technology Department ______________________________________________________________________________ Department Introduction Information Technology (IT) is responsible for the City’s core technology and ensures data is collected, stored, protected and available for use by the City staff, elected officials, residents, businesses, and other stakeholders. While IT does purchase, fix, and maintain computers, laptops, phones, servers and other electronic devices, the department does much more for the City organization. The first and foremost responsibility for IT is providing the capability to collect, protect, and allow access to data. Technology is the vehicle to provide City decision‐makers access to data and IT strives to streamline that process, but also increase the amount of information available. IT is responsible for the confidentiality and integrity of the City’s data through policy and technical performance. Additionally, IT facilitates and encourages collaboration and data sharing within the City and with external customers and agencies. IT also evaluates processes to find efficiencies to save the City money and time and to facilitate customer service. The IT Department is constantly evaluating current processes, data collection and use, current technology, and service capabilities to increase efficiencies, assist stakeholders with better information, keep with evolving technology trends and ensure maximum “uptime” of our technology. FY2022 Accomplishments Enterprise software upgrade: Went live with both new Fire Department software ESO and a Community Development module in BS&A. Both upgrades will provide greater data and efficiencies for the departments. The Community Development module also provides an online portal for the public to submit requests for inspections and permit applications. This eliminates the need for the public to physically visit City Hall to get the permit and inspection process started for their project. The system also integrates with the City’s online payment portal to improve the payment process. The Fire Department upgrades to ESO provided a tighter integration with Northwestern Medicine’s system. Data is directly added to the ESO system from our CAD system. This eliminates the need for manual data entry in multiple systems. Geographic Information Systems (GIS): The department worked with the City Manager and Planning Director on 2022 Comprehensive Land Use map and data for the Community Development department. The Department also implemented ESRI’s ArcPro software which required reconfiguring the TIF, Ward, and other maps within GIS. Finally, the Department audited addresses for NICOR and ComEd. Wireless upgrade: The internal wireless network throughout all seven city buildings was upgraded to provide better coverage, increased functionality, and security. This will allow devices to operate more efficiently with our enterprise applications across all departments. Page 104 Public Safety Upgrades: Configured and implemented new mobile computer terminals (MCT) and the video system in Police squads. MCTs provide essential information to Police officers while they are responding to calls for service. The Department also upgraded outdated equipment in the front‐line Fire vehicles to provide better access to essential information. The importance of these devices continues to increase. Finally, external public safety cameras were added to enhance security in public spaces. Infrastructure: Continued server and workstation upgrades of outdated equipment throughout the City. These upgrades provide greater efficiency for end users to accomplish their daily activities. Adding more storage to our systems has accommodated more data and images throughout all City departments. Also upgraded security systems at the Police Department building that control all devices at that building as well as at City Hall. FY2023 Initiatives Geographic Information Systems (GIS): The Information Technology Department’s largest GIS commitment for 2023 is more comprehensive online mapping. This will include more interactive maps with a greater amount of content for both people within the organization and the public. A major initiative to realize this commitment is to install Portal for ArcGIS, which controls data security for both internal and external users. An emphasis will be placed on using Story Maps to convey information in an easily consumable format on the internet so City staff can educate stakeholders on the City’s initiatives, information, and resources. Enhanced data initiatives include adding building footprints, updating the tree inventory, and special use permits. The GIS will also be used as a repository for all zoning district ordinance changes, geographically linking PDFs of the approved City Council ordinances for easy retrieval. Cybersecurity Enhancement: Cybersecurity is protecting networks, devices, and data from unauthorized access. It is the practice of ensuring confidentiality, integrity, and availability of information for all city employees. Our continued effort to harden our defenses for this activity is critical for the productivity of our users and the public. The cyber world is constantly changing, so the Department must continue to keep our end users trained so they are aware of the newest techniques being used. Keeping all hardware and software up to date with all security enhancements and patches is essential. Implementing endpoint management for all assets with be an important aspect of this enhancement. Public Safety Upgrades: The Department will continue to improve equipment in the Police and Fire departments. This includes the addition of more public safety cameras and upgraded laptops for Police and Fire vehicles. The Department will also upgrade physical security at the three fire stations to integrate with our existing security system in the Police department and City Hall. This includes infrastructure upgrades to switch between buildings to provide better connectivity for enterprise applications. The Department will also start the process for a new computer‐aided dispatch and records management system for the Police department. This will be an extensive process to analyze software options, determine time frames, and implement the solution that is ultimately chosen. This is the software that is used by the 911 dispatchers, Police officers, Police administration and in the field. The software also provides essential data for our ESO Fire system. Page 105  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 19‐19 ‐ INFORMATION AND TECHNOLOGY PERSONNEL 100‐19‐19‐41100 WAGES ‐ FULL‐TIME 226,890 226,037 230,396 226,346 236,557 6,161 2.67 100‐19‐19‐41200 WAGES ‐ PART‐TIME 9,180 8,048 15,375 9,865 15,759 384 2.50 100‐19‐19‐41300 WAGES ‐ OVERTIME 274 7,500 7,000 (500) (6.67) 100‐19‐19‐41400 LONGEVITY PAY 4,520 4,444 4,265 4,530 4,620 355 8.32 100‐19‐19‐41500 CLOTHING ALLOWANCE 934 900 900 900 900 100‐19‐19‐42100 EMPLOYER PORTION FICA 17,407 17,289 19,771 17,401 19,725 (46) (0.23) 100‐19‐19‐42200 EMPLOYER PORTION IMRF 34,518 33,540 29,872 28,833 21,007 (8,865) (29.68) 100‐19‐19‐42500 EMPLOYEE HEALTH INSURANCE 43,646 46,184 46,316 46,316 45,230 (1,086) (2.34) 100‐19‐19‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 2,498 1,523 2,200 2,200 (2,200) (100.00) PERSONNEL 339,867 337,965 356,595 336,391 350,798 (5,797) (1.63) COMMODITIES 100‐19‐19‐51500 SUPPLIES/PARTS‐EQUIPMENT 2,379 2,630 4,000 4,000 4,000 100‐19‐19‐51600 SUPPLIES/PARTS‐TECHNOLOGY 24,238 27,790 25,000 25,000 25,000 100‐19‐19‐52000 OFFICE SUPPLIES 786 485 450 450 500 50 11.11 100‐19‐19‐53300 SMALL TOOLS & EQUIPMENT 182 308 270 270 300 30 11.11 100‐19‐19‐55000 FUEL, OIL, & LUBRICANTS 123 163 175 350 200 25 14.29 COMMODITIES 27,708 31,376 29,895 30,070 30,000 105 0.35 CONTRACTUAL SERVICES 100‐19‐19‐61500 MAINTENANCE‐EQUIPMENT 47,102 40,335 48,305 48,305 109,405 61,100 126.49 100‐19‐19‐61800 MAINTENANCE‐SOFTWARE 306,110 298,060 369,765 369,765 397,845 28,080 7.59 100‐19‐19‐62099 PRINTED MATERIALS 7,173 6,044 8,000 8,000 8,000 100‐19‐19‐62400 TECHNOLOGY SERVICES 18,085 17,820 19,820 19,820 19,820 100‐19‐19‐63800 CONTRACTED SERVICES 28,443 17,825 23,302 23,302 45,052 21,750 93.34 100‐19‐19‐64500 TELEPHONE SERVICES 17,445 15,412 22,000 22,000 22,000 100‐19‐19‐64600 CABLE/INTERNET SERVICES 1,131 100‐19‐19‐65100 FREIGHT & POSTAGE 75 86 250 250 250 100‐19‐19‐66100 DUES & SUBSCRIPTIONS 1,058 545 1,090 1,090 1,340 250 22.94 100‐19‐19‐66200 TRAINING/TRAVEL 3,000 3,000 6,000 3,000 100.00 CONTRACTUAL SERVICES 426,622 396,127 495,532 495,532 609,712 114,180 23.04 EQUIPMENT 100‐19‐19‐86100 TECHNOLOGY EQUIPMENT 11,973 16,527 18,000 18,000 18,000 EQUIPMENT 11,973 16,527 18,000 18,000 18,000 Dept 19‐19 ‐ INFORMATION AND TECHNOLOGY 806,170 781,995 900,022 879,993 1,008,510 108,488 12.05 Page 106  DEKALB POLICE DEPARTMENT ORGANIZATIONAL CHART CHIEF OF POLICE ADMINISTRATIVE DEPUTY ASSISTANT CHIEF ADMINISTRATIVE COMMUNITY PATROL SERVICES INVESTIGATION DIVISION SUPPORT SERVICES DIVISION DIVISION DIVISION PATROL ADMINISTRATIVE COMMUNITY SUPPORT SERVICES INVESTIGATIONS COMMANDER COMMANDER COMMANDER COMMANDER (VACANT) AM PATROL SHIFT RECORDS COMMUNICATIONS OFFICERS (11) INVESTIGATIONS TARGETED RESPONSE SERGEANTS (3) SUPERVISOR COORDINATOR SERGEANT (1) UNIT SERGEANT (1) PM PATROL SHIFT OFFICE ASSOCIATES TELECOMMUNICATORS OFFICERS (11) DETECTIVES DETECTIVES SERGEANTS (3) (2 FT) (2 PT) (16 FT) (1 PT) (8) (3) MN PATROL SHIFT VIDEO EVIDENCE SCHOOL RESOURCE OFFICERS (11) SERGEANTS (3) TECHNICIAN OFFICERS (5) COURT SECURITY COMMUNITY POLICING (PT) OFFICERS (4) SOCIAL WORKERS (2 CONTRACTED) COMMUNITY SERVICE To Protect And Serve OFFICERS (4 PT) Page 107 Police Department ______________________________________________________________________________ Department Introduction The Police Department is responsible for serving and protecting residents, businesses, students, and visitors to our City. The Police Department seeks to employ effective policing strategies, develop community partnerships, and engage in the efficient deployment of resources to fulfill our vision and mission statements. The Police Department’s Vision Statement is: “A city where our families, businesses, and culture prosper in an environment in which all people are treated with dignity, equity, and respect.” The Department’s Mission Statement is: “The members of the DeKalb Police Department are committed to reducing crime and enhancing the quality of life through an active partnership with our community.” The spirit of belonging is consistent with the core mission, and the goal of the DeKalb Police Department is to assure every resident, student, and visitor to the City of DeKalb feels the spirit of belonging. To realize this Vision and Mission the Department must work in partnership with their community. To this end, the Police Department embraces Community Policing, Community Engagement, Co‐Policing, Intelligence‐Driven Policing, and the best practices in proactive policing to reduce crime, improve public safety, and positively engage our residents, students, and visitors. FY 2022 Accomplishments Department Leadership: To fill a vacancy created by the retirement of Sergeant Todd Wells in the Investigations Division, Officer Kevin Ferrigan was promoted to Patrol Sergeant and Sergeant Kris Mecca (at right) transitioned from the Patrol Division to the Targeted Response Unit Sergeant. Additionally, Sergeant Keith Ehrke transitioned from the Targeted Response Unit to General Case Detective Sergeant. Also, Hannah Tomash was hired to fill a vacancy as Records Supervisor. Page 108 Staffing Increase: The Police Department was granted the approval to add five (5) Police Officers to increase overall sworn staffing to sixty‐five (65) Police Officers. The Police Department is anticipating an additional five (5) Police Officers in 2023 to bring the sworn total to seventy (70). Police Citizens Review Board: The Citizens Review Board became fully functional in 2022, with regular meetings occurring throughout the year that included training sessions conducted by the Police Department and the beginning of the Board’s assessment of department operations and discipline. License Plate Readers: The strategic deployment of License Plate Readers was accomplished in 2022 and has already enhanced public safety by detecting numerous stolen and felonious vehicles, leading to several successful apprehensions of criminals. Additional License Plate Readers are anticipated in FY2023. Citizen Appreciation Ceremony: The DeKalb Police Department held its second Citizen Appreciation Ceremony in which citizens were commended for offering assistance to the Police Department. This will continue to be an annual event, as the Department looks forward to commending citizens for voluntary assistance rendered to the DeKalb Police Department. Crisis Intervention Team Training: Over the past several years, the Police Department has participated in various behavioral health initiatives as part of the federal Police Mental Health Collaboration Program. Additional members of the department attended a 40‐hour training course in Crisis Intervention Team tactics in 2022, which include de‐escalation and diversion techniques. Team members became specialists in intervention with persons experiencing a personal crisis due to behavioral health issues. Two embedded social workers provided through Northwestern Medicine’s Ben Gordon Center continue to work within the Police Department, connecting hundreds of people to various services throughout the year. Page 109 Full Implementation of the Countywide Digital Radio Network: This project was begun in 2019, with DeKalb County building three new radio communications towers throughout the county and installing a new digital radio network as well as reconstruction of an existing VHF radio system. Full implementation is nearly complete, with an antenna being installed on the communications tower at the DeKalb Police Department in 2022. This combination of public safety resources creates a rare opportunity to have public safety providers within the county on the same radio platform, working in concert to serve our residents. Next Generation 9‐1‐1 Implementation: The Police Department implemented state‐of‐the‐art Next Generation 9‐1‐1 equipment in its emergency dispatch center in 2021, replacing aging legacy equipment that had been in use since the 1990’s. Phase Two completion of this project is anticipated in late 2022, making texting to 9‐1‐1 possible for the first time in DeKalb County. This project has been entirely funded by the DeKalb County Emergency Telephone System Board (ETSB). K‐9 Program Expansion: The DeKalb Police Department added an additional K‐9 in 2022, with K‐9 Chase joining K‐9s Drax and Riggs. Chase is specifically trained in the detection of firearms and ammunition, an important addition as the City continues to face incidents of gun violence. Public Safety Cameras: Additional public safety cameras were installed in 2022 to help monitor high crime areas. It is the department’s intent to continue to install cameras at key locations in the City to deter gang activity and violent crimes, and to aid investigations. There were several successful identifications of criminals in 2022 due to the public safety camera initiative. Community Outreach: Well into the recovery from the Covid pandemic, the Police Department was able to return to a full staple of community outreach efforts in 2022, including Camp Power, National Night Out, and a host of community events throughout the year. In March, an Autism Awareness logo was affixed to one of the patrol cars to help raise community awareness. FY2023 Initiatives Drones: Initially planned for 2022, the necessary replacement of other equipment postponed the initiation of a drone program. The Police department will enhance its technology by adding Unmanned Aerial Vehicles to the list of available resources. Drones have a variety of public safety uses, from finding missing persons to locating fleeing subjects, without putting the public or officers at undue risk. The Police Department currently relies on outside agencies and citizen volunteers for drone services. Telecommunicator Staffing Increase: The Police Department is anticipating the addition of three full‐ time Telecommunicators in 2023, boosting the existing staffing levels to have three Telecommunicators on duty the majority of the time. In addition, three Quality Assurance specialty positions are expected to be formed, allowing for increased attention to the duties of LEADS Coordinator, Training Coordinator, and CAD Administrator. Page 110  POLICE DEPARTMENT EXPENDITURES BY DIVISION Community Administration Support Services 7.8% 18.5% Investigations 18.2% Patrol 55.5% POLICE DEPARTMENT EXPENDITURES BY CATEGORY Personnel 94.6% Commodities 2.4% Contractual Capital/Equipment Services 0.5% 2.6% Page 111  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE POLICE DEPARTMENT PERSONNEL 41100 WAGES ‐ FULL‐TIME 6,823,222 6,894,885 7,435,399 7,046,593 8,376,550 941,151 12.66 41200 WAGES ‐ PART‐TIME 290,679 266,431 272,526 225,549 231,504 (41,022) (15.05) 41300 WAGES ‐ OVERTIME 812,318 929,847 707,000 863,405 732,000 25,000 3.54 41400 LONGEVITY PAY 50,113 42,462 42,060 35,898 43,152 1,092 2.60 41500 CLOTHING ALLOWANCE 55,200 51,531 63,400 54,421 68,401 5,001 7.89 41600 WELLNESS BONUS 2,400 8,250 4,800 5,000 130,000 125,200 2,608.33 42100 EMPLOYER PORTION FICA 186,904 187,197 235,801 190,732 240,648 4,847 2.06 42200 EMPLOYER PORTION IMRF 174,073 180,869 173,886 142,447 138,390 (35,496) (20.41) 42300 EMPLOYER CONTRIB/PENSION 3,442,572 3,614,881 3,707,827 3,707,827 3,901,381 193,554 5.22 42500 EMPLOYEE HEALTH INSURANCE 1,534,370 1,516,666 1,567,595 1,567,595 1,568,507 912 0.06 42600 WORKER'S COMPENSATION/LIABILITY INSURA 147,805 90,102 130,148 130,148 (130,148) (100.00) PERSONNEL 13,519,656 13,783,121 14,340,442 13,969,615 15,430,533 1,090,091 7.60 COMMODITIES 51300 SUPPLIES/PARTS‐BUILDINGS 5,247 464 480 480 525 45 9.38 51500 SUPPLIES/PARTS‐EQUIPMENT 1,510 882 51700 SUPPLIES/PARTS‐VEHICLES 29,616 26,475 29,900 35,370 75,125 45,225 151.25 51997 STREETLIGHTS, PARTS 2,500 2,500 52000 OFFICE SUPPLIES 7,929 7,854 7,075 7,075 11,425 4,350 61.48 52600 PATROL SUPPLIES & EQUIPMENT 59,220 56,863 56,675 66,300 94,800 38,125 67.27 52700 INVESTIGATION SUPPLIES & EQUIPMENT 13,504 11,614 8,075 9,925 14,375 6,300 78.02 54000 UNIFORMS/PROTECTIVE CLOTHING 25,250 54,177 35,150 34,850 39,250 4,100 11.66 55000 FUEL, OIL, & LUBRICANTS 58,968 92,150 95,650 120,000 125,250 29,600 30.95 58110 DUI FINES EXPENDITURES 1,047 810 10,700 4,100 6,600 (4,100) (38.32) 58120 ANTI‐CRIME EXPENDITURES 1,198 8,000 8,000 8,525 525 6.56 58130 CRIME LAB EXPENDITURES 1,025 1,025 1,125 100 9.76 58140 POLICE FORFEITURES EXPENDITURE 5,502 1,801 11,281 7,001 100 (11,181) (99.11) 59999 COMMODITIES 2,713 2,879 3,000 3,300 3,750 750 25.00 COMMODITIES 210,506 257,167 267,011 297,426 383,350 116,339 43.57 CONTRACTUAL SERVICES 61300 MAINTENANCE‐BUILDINGS 5,234 4,655 3,900 4,400 6,625 2,725 69.87 61500 MAINTENANCE‐EQUIPMENT 58,823 47,927 52,600 54,100 61,150 8,550 16.25 61700 MAINTENANCE‐VEHICLES 14,961 13,731 18,150 18,300 20,325 2,175 11.98 62099 PRINTED MATERIALS 9,092 14,072 10,800 11,625 12,375 1,575 14.58 63500 TOWING SERVICES 1,970 1,270 1,700 1,700 2,800 1,100 64.71 63800 CONTRACTED SERVICES 6,332 83,305 86,400 86,400 105,725 19,325 22.37 64500 TELEPHONE SERVICES 50,252 47,412 45,000 45,000 48,500 3,500 7.78 65100 FREIGHT & POSTAGE 554 6,375 4,300 5,250 5,600 1,300 30.23 65200 MARKETING ADS & PUBLIC INFO 328 427 775 775 800 25 3.23 65300 LEGAL EXPENSES & NOTICES 629 273 800 800 1,075 275 34.38 66100 DUES & SUBSCRIPTIONS 11,097 10,717 12,055 12,040 12,765 710 5.89 66200 TRAINING/TRAVEL 52,175 90,396 104,800 99,015 142,275 37,475 35.76 66400 EDUCATION TUITION REIMBURSEMENT 100 CONTRACTUAL SERVICES 211,447 320,560 341,280 339,505 420,015 78,735 23.07 EQUIPMENT 86000 EQUIPMENT 116 2,896 2,000 2,050 28,500 26,500 1,325.00 86200 OFFICE FURNITURE & EQUIPMENT 420 222 21,750 21,750 86300 TELEPHONE & RADIO EQUIPMENT 25,000 25,000 EQUIPMENT 536 3,118 2,000 2,050 75,250 73,250 3,662.50 TOTAL POLICE DEPARTMENT 13,942,145 14,363,966 14,950,733 14,608,596 16,309,148 1,358,415 9.09 Page 112  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 20‐21 ‐ POLICE DEPARTMENT ‐ ADMINISTRATION PERSONNEL 100‐20‐21‐41100 WAGES ‐ FULL‐TIME 192,856 202,984 548,800 517,055 558,785 9,985 1.82 100‐20‐21‐41200 WAGES ‐ PART‐TIME 1,876 137,352 122,053 95,166 (42,186) (30.71) 100‐20‐21‐41300 WAGES ‐ OVERTIME 382 1,120 2,000 1,500 2,000 100‐20‐21‐41500 CLOTHING ALLOWANCE 1,400 600 4,600 4,691 4,600 100‐20‐21‐42100 EMPLOYER PORTION FICA 6,867 8,119 44,486 30,975 33,263 (11,223) (25.23) 100‐20‐21‐42200 EMPLOYER PORTION IMRF 10,651 30,242 42,111 33,010 29,515 (12,596) (29.91) 100‐20‐21‐42300 EMPLOYER CONTRIB/PENSION 159,059 59,265 114,087 114,087 167,202 53,115 46.56 100‐20‐21‐42500 EMPLOYEE HEALTH INSURANCE 94,770 49,586 134,497 134,497 124,017 (10,480) (7.79) 100‐20‐21‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 11,345 6,916 9,990 9,990 (9,990) (100.00) PERSONNEL 477,330 360,708 1,037,923 967,858 1,014,548 (23,375) (2.25) COMMODITIES 100‐20‐21‐51300 SUPPLIES/PARTS‐BUILDINGS 5,247 464 480 480 525 45 9.38 100‐20‐21‐51700 SUPPLIES/PARTS‐VEHICLES 755 1,034 1,075 1,075 1,275 200 18.60 100‐20‐21‐52000 OFFICE SUPPLIES 853 1,774 1,625 1,625 1,700 75 4.62 100‐20‐21‐52700 INVESTIGATION SUPPLIES & EQUIPMENT 2,953 1,452 1,500 1,500 1,500 100‐20‐21‐54000 UNIFORMS/PROTECTIVE CLOTHING 285 3,293 1,650 1,650 1,300 (350) (21.21) 100‐20‐21‐55000 FUEL, OIL, & LUBRICANTS 58,968 92,150 95,650 120,000 125,250 29,600 30.95 100‐20‐21‐58110 DUI FINES EXPENDITURES 1,047 810 10,700 4,100 6,600 (4,100) (38.32) 100‐20‐21‐58120 ANTI‐CRIME EXPENDITURES 1,198 8,000 8,000 8,525 525 6.56 100‐20‐21‐58130 CRIME LAB EXPENDITURES 1,025 1,025 1,125 100 9.76 100‐20‐21‐58140 POLICE FORFEITURES EXPENDITURE 5,502 1,801 11,281 7,001 100 (11,181) (99.11) 100‐20‐21‐59999 COMMODITIES 813 577 700 700 1,025 325 46.43 COMMODITIES 76,423 104,553 133,686 147,156 148,925 15,239 11.40 CONTRACTUAL SERVICES 100‐20‐21‐61300 MAINTENANCE‐BUILDINGS 846 2,632 550 1,050 1,325 775 140.91 100‐20‐21‐61500 MAINTENANCE‐EQUIPMENT 40,775 31,717 34,500 34,500 36,000 1,500 4.35 100‐20‐21‐61700 MAINTENANCE‐VEHICLES 1,003 2,513 1,750 1,750 1,800 50 2.86 100‐20‐21‐62099 PRINTED MATERIALS 2,465 3,134 1,800 2,625 2,900 1,100 61.11 100‐20‐21‐63800 CONTRACTED SERVICES 690 1,086 1,400 1,400 1,425 25 1.79 100‐20‐21‐64500 TELEPHONE SERVICES 50,252 47,412 45,000 45,000 48,500 3,500 7.78 100‐20‐21‐65100 FREIGHT & POSTAGE 26 2,608 2,050 3,000 3,300 1,250 60.98 100‐20‐21‐65300 LEGAL EXPENSES & NOTICES 150 150 100‐20‐21‐66100 DUES & SUBSCRIPTIONS 1,822 1,760 2,010 2,010 2,115 105 5.22 100‐20‐21‐66200 TRAINING/TRAVEL 3,534 2,212 2,600 2,600 4,875 2,275 87.50 CONTRACTUAL SERVICES 101,413 95,074 91,660 93,935 102,390 10,730 11.71 EQUIPMENT 100‐20‐21‐86200 OFFICE FURNITURE & EQUIPMENT 5,250 5,250 EQUIPMENT 5,250 5,250 Dept 20‐21 ‐ POLICE DEPARTMENT ‐ ADMINISTRATION 655,166 560,335 1,263,269 1,208,949 1,271,113 7,844 0.62 Page 113  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 20‐22 ‐ POLICE DEPARTMENT ‐ PATROL PERSONNEL 100‐20‐22‐41100 WAGES ‐ FULL‐TIME 4,537,645 4,087,414 4,137,510 3,888,962 4,698,641 561,131 13.56 100‐20‐22‐41200 WAGES ‐ PART‐TIME 901 70,571 59,272 14,190 (56,381) (79.89) 100‐20‐22‐41300 WAGES ‐ OVERTIME 622,440 668,636 450,000 524,939 450,000 100‐20‐22‐41400 LONGEVITY PAY 35,735 29,255 26,463 22,494 28,392 1,929 7.29 100‐20‐22‐41500 CLOTHING ALLOWANCE 35,733 30,400 36,120 28,757 38,260 2,140 5.92 100‐20‐22‐41600 WELLNESS BONUS 2,100 4,650 3,500 3,500 128,500 125,000 3,571.43 100‐20‐22‐42100 EMPLOYER PORTION FICA 72,275 66,484 89,608 80,081 99,444 9,836 10.98 100‐20‐22‐42200 EMPLOYER PORTION IMRF 2,021 648 36,572 32,075 30,559 (6,013) (16.44) 100‐20‐22‐42300 EMPLOYER CONTRIB/PENSION 2,435,196 2,488,917 2,566,957 2,566,957 2,396,563 (170,394) (6.64) 100‐20‐22‐42500 EMPLOYEE HEALTH INSURANCE 847,871 814,571 802,281 802,281 765,990 (36,291) (4.52) 100‐20‐22‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 95,029 57,930 83,677 83,677 (83,677) (100.00) PERSONNEL 8,686,045 8,249,806 8,303,259 8,092,995 8,650,539 347,280 4.18 COMMODITIES 100‐20‐22‐51700 SUPPLIES/PARTS‐VEHICLES 25,215 21,557 21,575 24,800 63,200 41,625 192.93 100‐20‐22‐52000 OFFICE SUPPLIES 3,710 3,520 3,000 3,000 3,100 100 3.33 100‐20‐22‐52600 PATROL SUPPLIES & EQUIPMENT 52,222 47,119 54,000 63,500 91,000 37,000 68.52 100‐20‐22‐54000 UNIFORMS/PROTECTIVE CLOTHING 20,289 47,550 27,300 27,000 30,000 2,700 9.89 100‐20‐22‐59999 COMMODITIES 1,104 509 1,100 1,400 1,500 400 36.36 COMMODITIES 102,540 120,255 106,975 119,700 188,800 81,825 76.49 CONTRACTUAL SERVICES 100‐20‐22‐61300 MAINTENANCE‐BUILDINGS 4,388 2,023 3,350 3,350 5,300 1,950 58.21 100‐20‐22‐61500 MAINTENANCE‐EQUIPMENT 8,479 11,675 11,500 13,000 15,350 3,850 33.48 100‐20‐22‐61700 MAINTENANCE‐VEHICLES 12,950 9,486 12,750 12,750 14,000 1,250 9.80 100‐20‐22‐62099 PRINTED MATERIALS 2,786 5,887 4,500 4,500 4,600 100 2.22 100‐20‐22‐63500 TOWING SERVICES 1,970 1,270 1,700 1,700 2,800 1,100 64.71 100‐20‐22‐63800 CONTRACTED SERVICES 5,247 3,672 4,000 4,000 4,300 300 7.50 100‐20‐22‐65300 LEGAL EXPENSES & NOTICES 426 273 375 375 425 50 13.33 100‐20‐22‐66100 DUES & SUBSCRIPTIONS 2,289 1,995 2,445 2,445 2,850 405 16.56 100‐20‐22‐66200 TRAINING/TRAVEL 41,577 62,784 77,150 70,950 107,650 30,500 39.53 CONTRACTUAL SERVICES 80,112 99,065 117,770 113,070 157,275 39,505 33.54 EQUIPMENT 100‐20‐22‐86000 EQUIPMENT 116 2,896 2,000 2,050 28,500 26,500 1,325.00 100‐20‐22‐86200 OFFICE FURNITURE & EQUIPMENT 222 1,500 1,500 100‐20‐22‐86300 TELEPHONE & RADIO EQUIPMENT 25,000 25,000 EQUIPMENT 116 3,118 2,000 2,050 55,000 53,000 2,650.00 Dept 20‐22 ‐ POLICE DEPARTMENT ‐ PATROL 8,868,813 8,472,244 8,530,004 8,327,815 9,051,614 521,610 6.12 Page 114  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 20‐23 ‐ POLICE DEPARTMENT ‐ COMMUNICATIONS PERSONNEL 100‐20‐23‐41100 WAGES ‐ FULL‐TIME 776,505 692,081 100‐20‐23‐41200 WAGES ‐ PART‐TIME 113,506 107,987 100‐20‐23‐41300 WAGES ‐ OVERTIME 42,371 38,875 100‐20‐23‐41400 LONGEVITY PAY 1,865 1,980 100‐20‐23‐41500 CLOTHING ALLOWANCE 7,244 6,416 100‐20‐23‐42100 EMPLOYER PORTION FICA 67,380 60,825 100‐20‐23‐42200 EMPLOYER PORTION IMRF 135,473 121,297 100‐20‐23‐42500 EMPLOYEE HEALTH INSURANCE 207,170 120,916 100‐20‐23‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 1,303 794 PERSONNEL 1,352,817 1,151,171 COMMODITIES 100‐20‐23‐51500 SUPPLIES/PARTS‐EQUIPMENT 1,510 882 100‐20‐23‐52000 OFFICE SUPPLIES 560 100‐20‐23‐54000 UNIFORMS/PROTECTIVE CLOTHING 707 588 COMMODITIES 2,777 1,470 CONTRACTUAL SERVICES 100‐20‐23‐61500 MAINTENANCE‐EQUIPMENT 6,960 2,707 100‐20‐23‐62099 PRINTED MATERIALS 801 2,001 100‐20‐23‐65300 LEGAL EXPENSES & NOTICES 66 100‐20‐23‐66100 DUES & SUBSCRIPTIONS 783 763 100‐20‐23‐66200 TRAINING/TRAVEL 4,101 1,314 CONTRACTUAL SERVICES 12,711 6,785 EQUIPMENT 100‐20‐23‐86200 OFFICE FURNITURE & EQUIPMENT 220 EQUIPMENT 220 Dept 20‐23 ‐ POLICE DEPARTMENT ‐ COMMUNICATIONS 1,368,525 1,159,426 Page 115  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 20‐24 ‐ POLICE DEPARTMENT ‐ INVESTIGATIONS PERSONNEL 100‐20‐24‐41100 WAGES ‐ FULL‐TIME 973,261 1,193,888 1,444,973 1,463,164 1,511,016 66,043 4.57 100‐20‐24‐41200 WAGES ‐ PART‐TIME 27,687 19,034 14,190 (13,497) (48.75) 100‐20‐24‐41300 WAGES ‐ OVERTIME 135,749 195,340 175,000 240,000 200,000 25,000 14.29 100‐20‐24‐41400 LONGEVITY PAY 7,524 6,489 8,984 7,505 7,416 (1,568) (17.45) 100‐20‐24‐41500 CLOTHING ALLOWANCE 8,000 8,800 12,120 10,889 12,660 540 4.46 100‐20‐24‐41600 WELLNESS BONUS 300 2,900 1,000 1,000 1,000 100‐20‐24‐42100 EMPLOYER PORTION FICA 14,977 19,664 42,662 40,338 47,074 4,412 10.34 100‐20‐24‐42200 EMPLOYER PORTION IMRF 648 36,572 32,099 30,559 (6,013) (16.44) 100‐20‐24‐42300 EMPLOYER CONTRIB/PENSION 795,297 651,844 627,479 627,479 780,276 152,797 24.35 100‐20‐24‐42500 EMPLOYEE HEALTH INSURANCE 305,996 253,812 309,810 309,810 305,888 (3,922) (1.27) 100‐20‐24‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 30,353 18,503 26,727 26,727 (26,727) (100.00) PERSONNEL 2,271,457 2,351,888 2,713,014 2,778,045 2,910,079 197,065 7.26 COMMODITIES 100‐20‐24‐51700 SUPPLIES/PARTS‐VEHICLES 2,609 2,335 5,250 7,495 7,875 2,625 50.00 100‐20‐24‐51997 STREETLIGHTS, PARTS 2,500 2,500 100‐20‐24‐52000 OFFICE SUPPLIES 125 305 450 450 700 250 55.56 100‐20‐24‐52600 PATROL SUPPLIES & EQUIPMENT 6,998 9,744 2,675 2,800 3,800 1,125 42.06 100‐20‐24‐52700 INVESTIGATION SUPPLIES & EQUIPMENT 10,501 9,979 6,250 8,000 7,350 1,100 17.60 100‐20‐24‐54000 UNIFORMS/PROTECTIVE CLOTHING 3,462 1,656 4,150 4,150 5,650 1,500 36.14 100‐20‐24‐59999 COMMODITIES 196 9 200 200 225 25 12.50 COMMODITIES 23,891 24,028 18,975 23,095 28,100 9,125 48.09 CONTRACTUAL SERVICES 100‐20‐24‐61500 MAINTENANCE‐EQUIPMENT 295 500 500 2,000 1,500 300.00 100‐20‐24‐61700 MAINTENANCE‐VEHICLES 1,008 1,235 2,500 2,650 2,800 300 12.00 100‐20‐24‐62099 PRINTED MATERIALS 1,768 1,203 1,325 1,325 1,450 125 9.43 100‐20‐24‐65200 MARKETING ADS & PUBLIC INFO 328 100‐20‐24‐65300 LEGAL EXPENSES & NOTICES 137 150 150 175 25 16.67 100‐20‐24‐66100 DUES & SUBSCRIPTIONS 5,624 5,447 6,295 6,295 6,450 155 2.46 100‐20‐24‐66200 TRAINING/TRAVEL 1,021 21,548 17,350 15,965 17,750 400 2.31 CONTRACTUAL SERVICES 10,181 29,433 28,120 26,885 30,625 2,505 8.91 Dept 20‐24 ‐ POLICE DEPARTMENT ‐ INVESTIGATIONS 2,305,529 2,405,349 2,760,109 2,828,025 2,968,804 208,695 7.56 Page 116  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 20‐25 ‐ POLICE ‐ COMMUNITY SUPPORT SERVICES PERSONNEL 100‐20‐25‐41100 WAGES ‐ FULL‐TIME 342,955 718,518 1,304,116 1,177,412 1,608,108 303,992 23.31 100‐20‐25‐41200 WAGES ‐ PART‐TIME 177,173 155,667 36,916 25,190 107,958 71,042 192.44 100‐20‐25‐41300 WAGES ‐ OVERTIME 11,376 25,876 80,000 96,966 80,000 100‐20‐25‐41400 LONGEVITY PAY 4,989 4,738 6,613 5,899 7,344 731 11.05 100‐20‐25‐41500 CLOTHING ALLOWANCE 2,823 5,315 10,560 10,084 12,881 2,321 21.98 100‐20‐25‐41600 WELLNESS BONUS 700 300 500 500 200 66.67 100‐20‐25‐42100 EMPLOYER PORTION FICA 25,405 32,105 59,045 39,338 60,867 1,822 3.09 100‐20‐25‐42200 EMPLOYER PORTION IMRF 25,928 28,034 58,631 45,263 47,757 (10,874) (18.55) 100‐20‐25‐42300 EMPLOYER CONTRIB/PENSION 53,020 414,855 399,304 399,304 557,340 158,036 39.58 100‐20‐25‐42500 EMPLOYEE HEALTH INSURANCE 78,563 277,781 321,007 321,007 372,612 51,605 16.08 100‐20‐25‐42600 WORKER'S COMPENSATION/LIABILITY INSURA 9,775 5,959 9,754 9,754 (9,754) (100.00) PERSONNEL 732,007 1,669,548 2,286,246 2,130,717 2,855,367 569,121 24.89 COMMODITIES 100‐20‐25‐51700 SUPPLIES/PARTS‐VEHICLES 1,037 1,549 2,000 2,000 2,775 775 38.75 100‐20‐25‐52000 OFFICE SUPPLIES 2,681 2,255 2,000 2,000 5,925 3,925 196.25 100‐20‐25‐52700 INVESTIGATION SUPPLIES & EQUIPMENT 50 183 325 425 5,525 5,200 1,600.00 100‐20‐25‐54000 UNIFORMS/PROTECTIVE CLOTHING 507 1,090 2,050 2,050 2,300 250 12.20 100‐20‐25‐59999 COMMODITIES 600 1,784 1,000 1,000 1,000 COMMODITIES 4,875 6,861 7,375 7,475 17,525 10,150 137.63 CONTRACTUAL SERVICES 100‐20‐25‐61500 MAINTENANCE‐EQUIPMENT 2,314 1,828 6,100 6,100 7,800 1,700 27.87 100‐20‐25‐61700 MAINTENANCE‐VEHICLES 497 1,150 1,150 1,725 575 50.00 100‐20‐25‐62099 PRINTED MATERIALS 1,272 1,847 3,175 3,175 3,425 250 7.87 100‐20‐25‐63800 CONTRACTED SERVICES 395 78,547 81,000 81,000 100,000 19,000 23.46 100‐20‐25‐65100 FREIGHT & POSTAGE 528 3,767 2,250 2,250 2,300 50 2.22 100‐20‐25‐65200 MARKETING ADS & PUBLIC INFO 427 775 775 800 25 3.23 100‐20‐25‐65300 LEGAL EXPENSES & NOTICES 275 275 325 50 18.18 100‐20‐25‐66100 DUES & SUBSCRIPTIONS 579 752 1,305 1,290 1,350 45 3.45 100‐20‐25‐66200 TRAINING/TRAVEL 1,942 2,538 7,700 9,500 12,000 4,300 55.84 100‐20‐25‐66400 EDUCATION TUITION REIMBURSEMENT 100 CONTRACTUAL SERVICES 7,030 90,203 103,730 105,615 129,725 25,995 25.06 EQUIPMENT 100‐20‐25‐86200 OFFICE FURNITURE & EQUIPMENT 200 15,000 15,000 EQUIPMENT 200 15,000 15,000 Dept 20‐25 ‐ POLICE ‐ COMMUNITY SUPPORT SERVICES 744,112 1,766,612 2,397,351 2,243,807 3,017,617 620,266 25.87 Page 117  DEKALB FIRE DEPARTMENT ORGANIZATIONAL CHART FIRE CHIEF ADMINISTRATIVE ASSISTANT (2) DEPUTY CHIEF DEPUTY CHIEF OF OPERATIONS OF TRAINING BATTALION BATTALION BATTALION LIEUTENANT OF EMS LIEUTENANT OF FIRE CHIEF CHIEF CHIEF COORDINATION PREVENTION CAPTAIN CAPTAIN CAPTAIN LIEUTENANT (3) LIEUTENANT (3) LIEUTENANT (3) FIREFIGHTER/ FIREFIGHTER/ FIREFIGHTER/ PARAMEDIC (14) PARAMEDIC (14) PARAMEDIC (14) Page 118 Fire Department _____________________________________________________________________________ Department Introduction The DeKalb Fire Department is a full service, all hazards emergency service provider serving the City of DeKalb, Northern Illinois University, and the DeKalb Fire Protection District. The Department is a member of the Mutual Aid Box Alarm System (MABAS) Division 6, a system that extends emergency services to partner communities during times of need. The Department’s core services include fire suppression, emergency medical, hazardous materials, technical rescue, fire investigation, fire prevention and fire education. The Fire Department is comprised of two divisions: Operations and Administration. The Operations Division is comprised of three shifts of firefighters and officers from three (3) fire stations. Minimum daily staffing is fourteen (14) firefighter/paramedics who work 24‐hours‐on/48‐hours‐off schedules. In November 2023, the minimum daily staffing will be 15, per the collective bargaining agreement. Fire employees are our most valued resource, committed to providing the highest quality service our community has come to expect and deserve. The Administrative Division consists of the Fire Chief, Deputy Fire Chief of Operations, Deputy Fire Chief of Training, Fire Prevention Lieutenant, EMS Lieutenant, and two (2) Administrative Assistants that support every aspect of the Fire Department. The Department strives to improve efficiency both operationally and administratively. Among the performance measures tracked by the Department, emergency call volume continues to trend higher, and is directly linked to the need for increased staffing which is one of the Department’s primary goals and accomplishments: Year Fire/Life Safety EMS & Rescue Total Responses 2017 1434 4139 5573 2018 1434 4648 6082 2019 1547 5121 6668 2020 1299 5066 6365 2021 1442 6004 7446 5 Year Change + 0.56% + 4.51% + 33.61% In addition, an annual report is published annually by the Fire Department which contains additional performance measures related to call volume by month, day, and time of day; types of incidents; EMS transports by type; fire incidents by type; mutual aid response; training hours; vehicular accident responses, and others. The full report can be found at: https://www.cityofdekalb.com/DocumentCenter/View/14046/2021‐Annual‐Report Page 119 FY2022 Accomplishments In 2022, the Fire Department focused on personnel, rolling stock, and other areas in need of improvement. The following are highlights:  Completed the hiring of 13 new firefighters, nine (9) of which were hired under a $2.7 million “Staffing for Adequate Fire and Emergency Response” (SAFER) Grant. The grant program under the Federal Emergency Management Agency (FEMA) agency partially funded nine (9) positions for three (3) years.  Renewed the Department application to participate in the federal Ground Emergency Medical Transport (GEMT) program. This program generates monies used for capital and other needs for the Fire Department.  Ordered new Self‐Contained Breathing Apparatus (SCBA) and a new Fill Station, utilizing a $251,008 (FEMA) ‐ Assistance to Firefighters Grant (AFG). The Grant covers approximately 54% of the total cost of this equipment.  Ordered two (2) Rosenbauer Fire Engines and received the first one in September 2022. The Department anticipates a second replacement engine in December of 2022.  Ordered two (2) new ambulances, anticipating delivery date in late 2024.  Received one (1) new F‐350 to be used as the Department’s Brush Truck and utility vehicle.  Received and installed six (6) new Stair Chairs, Cots, and Power Load Systems for all front‐line Department ambulances.  New Software implemented includes:  ESO for Incident reporting, scheduling, personnel management, and property inspections.  Vector/Target Solutions for tracking and reporting training.  FLOWmsp for streamlining Pre‐Incident Planning record keeping. Pre‐Incident Planning allows fire companies to visualize and document building layouts. Prior knowledge of floorplans, building conditions, fire detection and suppression systems prepares Firefighters to handle emergency situations safely. FY2023 Initiatives In 2023, the Fire Department seeks to accomplish the following:  On‐board one (1) new firefighter to balance the shifts at 19 and four (4) others to fill open positions due to retirements and resignations. Once complete, the operational staffing will be 57 personnel. The onboarding process includes pre‐employment screenings, a 120‐hour orientation, Basic Operations Firefighter (BOF) certification through a fire academy (if needed), personal protective equipment outfitting, and a 12‐month probationary period.  Continue a capital replacement program, which includes purchasing two (2) staff vehicles, a Station Alert System to improve response times and communications with dispatch, and smaller capital purchases for Fire Suppression and EMS.  The EMS Lieutenant continues to grow into his role and found a new vendor for Oxygen supply which could save an estimated $10,000. Page 120 Together with City staff, the City Council, and all fire personnel, the department will continue to provide prompt and professional service to the residents, visitors, and other stakeholders of DeKalb. 2022 PROBATIONARY EMPLOYEES NEW ROSENBAUER PUMPER Page 121  FIRE DEPARTMENT EXPENDITURES BY DIVISION Administration 7.7% Operations 92.3% FIRE DEPARTMENT EXPENDITURES BY CATEGORY Personnel 96.0% Commodities 1.7% Contractual *Capital/Equipment Services 0.0% 2.3% * Most the Fire Department’s capital purchases are accounted for in the GEMT Fund 130. Page 122  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE FIRE DEPARTMENT PERSONNEL 41100 WAGES ‐ FULL‐TIME 5,217,068 5,261,138 5,791,777 5,663,311 6,288,281 496,504 8.57 41200 WAGES ‐ PART‐TIME 9,000 8,067 (9,000) (100.00) 41300 WAGES ‐ OVERTIME 1,156,823 1,000,052 700,000 689,148 551,000 (149,000) (21.29) 41400 LONGEVITY PAY 46,726 46,939 49,605 46,286 51,996 2,391 4.82 41500 CLOTHING ALLOWANCE 40,067 39,333 48,800 43,467 49,600 800 1.64 41600 WELLNESS BONUS 1,800 131,217 3,000 140,000 150,000 147,000 4,900.00 41650 EDUCATION BONUS 4,875 4,875 5,000 5,000 5,000 42100 EMPLOYER PORTION FICA 88,630 87,634 99,677 89,481 109,307 9,630 9.66 42200 EMPLOYER PORTION IMRF 8,128 7,791 6,716 8,564 9,015 2,299 34.23 42300 EMPLOYER CONTRIB/PENSION 3,951,651 4,282,230 4,415,632 4,415,632 4,933,015 517,383 11.72 42500 EMPLOYEE HEALTH INSURANCE 1,085,626 1,160,085 1,229,840 1,229,840 1,109,024 (120,816) (9.82) 42600 WORKER'S COMPENSATION/LIABILITY INSURA 290,577 177,136 255,863 255,863 (255,863) (100.00) PERSONNEL 11,891,971 12,198,430 12,609,910 12,594,659 13,256,238 646,328 5.13 COMMODITIES 51300 SUPPLIES/PARTS‐BUILDINGS 3,140 24,276 9,289 14,000 9,000 (289) (3.11) 51700 SUPPLIES/PARTS‐VEHICLES 20,714 25,053 22,656 25,826 25,000 2,344 10.35 52000 OFFICE SUPPLIES 2,071 1,548 2,265 3,182 3,000 735 32.45 52500 JANITORIAL SUPPLIES 6,898 5,326 4,531 6,554 6,000 1,469 32.42 52800 FIREFIGHTING SUPPLIES & EQUIPMENT 9,481 14,210 21,101 48,474 60,000 38,899 184.35 52900 AMBULANCE SUPPLIES & EQUIPMENT 62,226 45,077 38,856 55,114 45,000 6,144 15.81 53099 ACTIVITIES & SUPPLIES 213 743 1,132 870 1,000 (132) (11.66) 53300 SMALL TOOLS & EQUIPMENT 2,850 1,779 2,265 2,344 2,400 135 5.96 54000 UNIFORMS/PROTECTIVE CLOTHING 4,009 8,033 4,734 32,673 5,500 766 16.18 55000 FUEL, OIL, & LUBRICANTS 30,159 55,936 34,664 74,584 74,584 39,920 115.16 COMMODITIES 141,761 181,981 141,493 263,621 231,484 89,991 63.60 CONTRACTUAL SERVICES 61300 MAINTENANCE‐BUILDINGS 19,323 19,846 22,123 23,136 50,111 27,988 126.51 61500 MAINTENANCE‐EQUIPMENT 23,043 31,670 18,030 24,182 18,100 70 0.39 61700 MAINTENANCE‐VEHICLES 67,005 87,223 76,099 80,000 75,000 (1,099) (1.44) 62099 PRINTED MATERIALS 1,916 1,302 1,106 5,496 3,500 2,394 216.46 62600 MEDICAL SERVICES 26,596 26,369 29,322 31,360 39,000 9,678 33.01 63800 CONTRACTED SERVICES 66,546 78,319 57,750 71,400 70,000 12,250 21.21 64000 UTILITIES 3,663 4,314 2,433 3,320 3,320 887 36.46 64500 TELEPHONE SERVICES 17,215 16,731 17,698 13,992 14,000 (3,698) (20.90) 65100 FREIGHT & POSTAGE 195 506 553 348 350 (203) (36.71) 66100 DUES & SUBSCRIPTIONS 2,540 4,202 4,445 4,468 6,000 1,555 34.98 66200 TRAINING/TRAVEL 18,079 27,290 27,654 18,664 36,000 8,346 30.18 CONTRACTUAL SERVICES 246,121 297,772 257,213 276,366 315,381 58,168 22.61 EQUIPMENT 86300 TELEPHONE & RADIO EQUIPMENT 913 385 4,200 1,200 2,000 (2,200) (52.38) EQUIPMENT 913 385 4,200 1,200 2,000 (2,200) (52.38) TOTAL FIRE DEPARTMENT 12,280,766 12,678,568 13,012,816 13,135,846 13,805,103 792,287 6.09 Page 123  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 25‐27 ‐ FIRE DEPARTMENT ‐ ADMINISTRATION PERSONNEL 100‐25‐27‐41100 WAGES ‐ FULL‐TIME 327,676 446,915 463,591 432,357 544,326 80,735 17.42 100‐25‐27‐41200 WAGES ‐ PART‐TIME 9,000 8,067 (9,000) (100.00) 100‐25‐27‐41300 WAGES ‐ OVERTIME 874 250 1,000 1,000 100‐25‐27‐41500 CLOTHING ALLOWANCE 1,600 1,600 2,400 2,400 2,400 100‐25‐27‐42100 EMPLOYER PORTION FICA 7,452 8,568 10,833 10,548 14,359 3,526 32.55 100‐25‐27‐42200 EMPLOYER PORTION IMRF 8,128 7,791 6,716 8,564 9,015 2,299 34.23 100‐25‐27‐42300 EMPLOYER CONTRIB/PENSION 141,130 158,573 228,395 228,395 238,694 10,299 4.51 100‐25‐27‐42500 EMPLOYEE HEALTH INSURANCE 69,547 77,862 106,383 106,383 87,377 (19,006) (17.87) 100‐25‐27‐42600 WORKER'S COMPENSATION/LIABILITY INSU 20,722 12,632 18,246 18,246 (18,246) (100.00) PERSONNEL 577,129 713,941 845,564 815,210 897,171 51,607 6.10 COMMODITIES 100‐25‐27‐52000 OFFICE SUPPLIES 2,071 1,548 2,265 3,182 3,000 735 32.45 100‐25‐27‐53099 ACTIVITIES & SUPPLIES 213 743 1,132 870 1,000 (132) (11.66) 100‐25‐27‐54000 UNIFORMS/PROTECTIVE CLOTHING 203 271 500 297 146.31 100‐25‐27‐55000 FUEL, OIL, & LUBRICANTS 30,159 55,936 34,664 74,584 74,584 39,920 115.16 COMMODITIES 32,443 58,227 38,264 78,907 79,084 40,820 106.68 CONTRACTUAL SERVICES 100‐25‐27‐61500 MAINTENANCE‐EQUIPMENT 2,039 2,734 2,544 2,594 2,600 56 2.20 100‐25‐27‐62099 PRINTED MATERIALS 1,552 1,302 1,106 5,496 1,000 (106) (9.58) 100‐25‐27‐62600 MEDICAL SERVICES 1,110 1,110 2,000 1,360 2,000 100‐25‐27‐63800 CONTRACTED SERVICES 66,546 78,319 57,750 71,400 70,000 12,250 21.21 100‐25‐27‐64500 TELEPHONE SERVICES 17,215 16,731 17,698 13,992 14,000 (3,698) (20.90) 100‐25‐27‐65100 FREIGHT & POSTAGE 195 506 553 348 350 (203) (36.71) 100‐25‐27‐66100 DUES & SUBSCRIPTIONS 505 658 856 2,812 2,500 1,644 192.06 100‐25‐27‐66200 TRAINING/TRAVEL 1,690 1,000 1,000 CONTRACTUAL SERVICES 90,852 101,360 82,507 98,002 93,450 10,943 13.26 Dept 25‐27 ‐ FIRE DEPARTMENT ‐ ADMINISTRATION 700,424 873,528 966,335 992,119 1,069,705 103,370 10.70 Page 124  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 25‐28 ‐ FIRE DEPARTMENT ‐ OPERATIONS PERSONNEL 100‐25‐28‐41100 WAGES ‐ FULL‐TIME 4,889,392 4,814,223 5,328,186 5,230,954 5,743,955 415,769 7.80 100‐25‐28‐41300 WAGES ‐ OVERTIME 1,155,949 1,000,052 700,000 688,898 550,000 (150,000) (21.43) 100‐25‐28‐41400 LONGEVITY PAY 46,726 46,939 49,605 46,286 51,996 2,391 4.82 100‐25‐28‐41500 CLOTHING ALLOWANCE 38,467 37,733 46,400 41,067 47,200 800 1.72 100‐25‐28‐41600 WELLNESS BONUS 1,800 131,217 3,000 140,000 150,000 147,000 4,900.00 100‐25‐28‐41650 EDUCATION BONUS 4,875 4,875 5,000 5,000 5,000 100‐25‐28‐42100 EMPLOYER PORTION FICA 81,178 79,066 88,844 78,933 94,948 6,104 6.87 100‐25‐28‐42300 EMPLOYER CONTRIB/PENSION 3,810,521 4,123,657 4,187,237 4,187,237 4,694,321 507,084 12.11 100‐25‐28‐42500 EMPLOYEE HEALTH INSURANCE 1,016,079 1,082,223 1,123,457 1,123,457 1,021,647 (101,810) (9.06) 100‐25‐28‐42600 WORKER'S COMPENSATION/LIABILITY INSU 269,855 164,504 237,617 237,617 (237,617) (100.00) PERSONNEL 11,314,842 11,484,489 11,764,346 11,779,449 12,359,067 594,721 5.06 COMMODITIES 100‐25‐28‐51300 SUPPLIES/PARTS‐BUILDINGS 3,140 24,276 9,289 14,000 9,000 (289) (3.11) 100‐25‐28‐51700 SUPPLIES/PARTS‐VEHICLES 20,714 25,053 22,656 25,826 25,000 2,344 10.35 100‐25‐28‐52500 JANITORIAL SUPPLIES 6,898 5,326 4,531 6,554 6,000 1,469 32.42 100‐25‐28‐52800 FIREFIGHTING SUPPLIES & EQUIPMENT 9,481 14,210 21,101 48,474 60,000 38,899 184.35 100‐25‐28‐52900 AMBULANCE SUPPLIES & EQUIPMENT 62,226 45,077 38,856 55,114 45,000 6,144 15.81 100‐25‐28‐53300 SMALL TOOLS & EQUIPMENT 2,850 1,779 2,265 2,344 2,400 135 5.96 100‐25‐28‐54000 UNIFORMS/PROTECTIVE CLOTHING 4,009 8,033 4,531 32,402 5,000 469 10.35 COMMODITIES 109,318 123,754 103,229 184,714 152,400 49,171 47.63 CONTRACTUAL SERVICES 100‐25‐28‐61300 MAINTENANCE‐BUILDINGS 19,323 19,846 22,123 23,136 50,111 27,988 126.51 100‐25‐28‐61500 MAINTENANCE‐EQUIPMENT 21,004 28,936 15,486 21,588 15,500 14 0.09 100‐25‐28‐61700 MAINTENANCE‐VEHICLES 67,005 87,223 76,099 80,000 75,000 (1,099) (1.44) 100‐25‐28‐62099 PRINTED MATERIALS 364 2,500 2,500 100‐25‐28‐62600 MEDICAL SERVICES 25,486 25,259 27,322 30,000 37,000 9,678 35.42 100‐25‐28‐64000 UTILITIES 3,663 4,314 2,433 3,320 3,320 887 36.46 100‐25‐28‐66100 DUES & SUBSCRIPTIONS 2,035 3,544 3,589 1,656 3,500 (89) (2.48) 100‐25‐28‐66200 TRAINING/TRAVEL 16,389 27,290 27,654 18,664 35,000 7,346 26.56 CONTRACTUAL SERVICES 155,269 196,412 174,706 178,364 221,931 47,225 27.03 EQUIPMENT 100‐25‐28‐86300 TELEPHONE & RADIO EQUIPMENT 913 385 4,200 1,200 2,000 (2,200) (52.38) EQUIPMENT 913 385 4,200 1,200 2,000 (2,200) (52.38) Dept 25‐28 ‐ FIRE DEPARTMENT ‐ OPERATIONS 11,580,342 11,805,040 12,046,481 12,143,727 12,735,398 688,917 5.72 Page 125  PUBLIC WORKS DEPARTMENT ORGANIZATIONAL CHART CITY MANAGER DIRECTOR OF UTILITIES, ADMINISTRATIVE DIRECTOR OF STREETS, ENGINEERING & TRANSPORTATION ASSISTANT FACILITIES & AIRPORT UTILITY CITY TRANSIT STREET AIRPORT SUPERINTENDANT ENGINEER MANAGER SUPERINTENDANT MANAGER SKILLED ENGINEERING ASSISTANT TRANSIT SKILLED AIRPORT LINE SERVICE MAINTENANCE (2) INTERN (PT) MANAGER MAINTENANCE (4) (7 PT) CREW LEADER/ GRANTS CREW LEADER/ AIRPORT INTERN (PT) TECHNICIAN (2) ADMINISTRATOR (PT) TECHNICIAN (6) WATER SERVICE PUBLIC WORKS MAINTENANCE (4) MAINTENANCE (9) MAINTENANCE MAINTENANCE WORKER (PT) WORKER (6 PT) AIRPORT MAINTENANCE WORKER (PT) Page 126 Public Works Department ______________________________________________________________________________ Department Introduction The Public Works Department is responsible for planning, operating, maintaining, and replacing public infrastructure and equipment necessary to maintain a safe, healthy, and attractive community. The Department maintains two operating divisions: The Division of Utilities and Transportation, and the Division of Streets, Facilities and Airport. The Department operates under the direction of two department directors, the Director of Streets, Facilities & Airport, and the Director of Utilities & Transportation, under the general supervision of the City Manager. The Department has an administrative assistant that handles all clerical duties within the operating divisions. The Public Works Department is somewhat unique in that it is funded through the General Fund, as well as several Enterprise and Special Revenue Funds. The Public Works Department performs a broad range of activities in support of the City’s mission to “deliver high quality municipal services to those who live, work, learn in or visit our community”. Street Division The Street Division currently consists of 16 full time employees and serves as the third tier of emergency response within the City of DeKalb. The Division will add an additional FTE in FY2023 to accommodate growing community needs bringing staffing back to an employee count not seen since 2010. This division is the most diverse in the Public Works Department. The division is responsible for operating the snow removal program consisting of snow removal and ice control of all city streets, parking lots, and alleys. The division plows approximately 340 lane miles of streets within the city, in addition to parking lot and alley snow removal. The Central Business District sidewalks and arterial sidewalks also fall under the Street Division’s purview. The Street Division operates an on‐site sign shop for the fabrication, installation and repair of all city‐owned street name and traffic signs. The traffic signal system is monitored and repaired within the Street Division, along with maintenance and repair of intersections owned by other entities. These other entities are billed on a quarterly “time and material” basis. Pavement markings, street repairs, street sweeping, storm sewer infrastructure maintenance and repair, forestry operations, ROW maintenance, City‐owned property maintenance and the annual leaf collection program are all core functions of the Street Division. The Kishwaukee River maintenance, erosion control, and flood prevention efforts also fall within the purview of the Street Division. In addition to core responsibilities the department also serves as the traffic control liaison for special events, parades, and festivals. Utilities Division The roles of this Division are covered in Section Five, “Transportation Fund,” and Section Eight, “Water Fund.” Page 127 Support Services The Support Services functions are performed for both divisions of the Public Works Department and fall generally under the collaborative supervision of both Assistant Directors. Three full‐time and six part‐time employees perform the following functions, among others:  Fleet Maintenance.  Building Maintenance.  Seasonal mowing. Page 128 Two full‐time mechanical technicians attend to more than 250 vehicles and specialty equipment spread over numerous city departments including the Street Division, Utilities Division, Police Department, Code Compliance, and Airport. Daily duties include preventative maintenance, diagnostics, repairs, specialty equipment maintenance/repairs, inspection scheduling and biannual safety lane testing. The Support Services personnel also assist in new vehicle specifications and capital planning and oversee parts orders and inventory. With the City’s aging fleet, the mechanical technicians have had to shift from an ideal preventative maintenance approach in fleet management to a repair‐oriented approach in order to keep the City’s fleet on the road. New vehicles have replaced old vehicles since 2018, but with current lead times on fleet vehicles being years out in some cases the department navigates and adjusts often. One full‐time Support Services employee oversees maintenance in 22 municipally owned buildings, with the assistance of the Assistant Director for Streets & Facilities. Such maintenance includes preventative maintenance to HVAC, plumbing and grounds. Regular repairs to the buildings, contractual oversight, inventory control and capital planning also fall within the purview of Support Services whose employees are cannibalized in winter weather to assist with snow plowing. Finally, Support Services includes six part‐time employees who assist in mowing operations, weeding, and downtown maintenance from June through early September. Page 129 FY2022 Accomplishments The Street Division organized and led the demolition of the blighted Hunter/Hillcrest shopping Center in 2022. The Division assisted in relocation efforts for tenants and business owners, accomplished environmental testing and remediation, drafted, and executed a formal RFP for demolition and provided oversight to the demolition and restoration of the property from start to finish. The former Campus Cinema lot was also substantially improved in 2022. The Street Division removed parking lot surfaces and restored the lot to grass. These improvements, along with the demolition and restoration of Hunter/Hillcrest, will pave the way for future redevelopment. Public Works also played a key role in the reconfiguration of Lincoln Highway in the Central Business District. Working directly with contractors, business owners, and local stakeholders the division helped assure a timely finish while making improvements to the overall appearance to the downtown core. Page 130 FY2023 Initiatives The Public Works Department has proposed two new programs for the Fiscal 2023 Budget Year: a 50/50 Tree Planting Program and a 50/50 Sidewalk Program. Both are intended to enhance the community’s overall appearance while providing a cost savings to residents that choose to participate. Both programs will be facilitated by the Public Works Department and will be based on a first‐come, first‐served basis while funding lasts. With staffing levels improving within the Street Division, it is hoped the City can be less reliant upon contractual services in the coming years. Weed spraying was removed from contractual services in 2022 as the department certified five employees through the Illinois Department of Agriculture to apply weed control throughout the city. Snow operations in the Central Business District and outlying school routes will also be absorbed by the Public Works Department in FY2023 to achieve long‐term cost savings to the community. Page 131  PUBLIC WORKS DEPARTMENT EXPENDITURES BY DIVISION Streets 70.5% Support Services 17.2% Administration Engineering 8.7% 3.6% PUBLIC WORKS DEPARTMENT EXPENDITURES BY CATEGORY Personnel 70.2% Commodities 10.5% Contractual Capital/Equipment Services 1.9% 17.4% Page 132  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE PUBLIC WORKS PERSONNEL 41100 WAGES ‐ FULL‐TIME 1,234,462 1,157,624 1,278,598 1,220,392 1,402,813 124,215 9.71 41200 WAGES ‐ PART‐TIME 24,344 26,007 55,385 45,143 76,344 20,959 37.84 41300 WAGES ‐ OVERTIME 139,777 136,075 160,000 146,500 200,000 40,000 25.00 41400 LONGEVITY PAY 21,012 14,521 13,817 13,582 14,112 295 2.14 41500 CLOTHING ALLOWANCE 7,188 6,964 8,161 7,655 8,521 360 4.41 42100 EMPLOYER PORTION FICA 99,931 96,375 115,969 102,226 130,188 14,219 12.26 42200 EMPLOYER PORTION IMRF 197,453 186,987 179,505 171,288 158,242 (21,263) (11.85) 42500 EMPLOYEE HEALTH INSURANCE 279,325 319,428 359,933 359,933 355,799 (4,134) (1.15) 42600 WORKER'S COMPENSATION/LIABILITY INSU 66,016 40,243 58,129 58,129 (58,129) (100.00) PERSONNEL 2,069,508 1,984,224 2,229,497 2,124,848 2,346,019 116,522 5.23 COMMODITIES 51300 SUPPLIES/PARTS‐BUILDINGS 18,553 21,326 16,723 20,250 23,000 6,277 37.54 51410 SUPPLIES/PARTS‐STREETS 40,853 10,000 10,000 12,000 2,000 20.00 51430 SUPPLIES/PARTS‐STORM SEWERS 7,975 10,132 24,815 22,000 25,000 185 0.75 51500 SUPPLIES/PARTS‐EQUIPMENT 367 93 3,237 3,800 6,500 3,263 100.80 51700 SUPPLIES/PARTS‐VEHICLES 71,291 77,454 77,177 77,177 90,000 12,823 16.62 51997 STREETLIGHTS, PARTS 6,993 24,269 16,184 16,000 17,500 1,316 8.13 51998 TRAFFIC & STREET SIGNS 22,758 302 500 500 51999 SUPPLIES/PARTS‐TRAFFIC SIGNALS 28,211 52000 OFFICE SUPPLIES 365 220 850 500 800 (50) (5.88) 52500 JANITORIAL SUPPLIES 8,221 7,415 11,328 9,850 11,360 32 0.28 53100 ICE/SNOW CONTROL SUPPLIES 93,216 705 1,618 1,618 3,000 1,382 85.41 53300 SMALL TOOLS & EQUIPMENT 9,063 11,004 9,170 10,100 10,000 830 9.05 54000 UNIFORMS/PROTECTIVE CLOTHING 827 1,297 137 55000 FUEL, OIL, & LUBRICANTS 72,930 97,387 149,077 131,200 150,000 923 0.62 COMMODITIES 381,623 251,302 320,179 302,934 349,660 29,481 9.21 CONTRACTUAL SERVICES 61100 MAINTENANCE‐GROUNDS 10,429 11,998 28,972 19,000 29,200 228 0.79 61300 MAINTENANCE‐BUILDINGS 36,692 64,455 45,196 41,000 45,500 304 0.67 61400 MAINTENANCE‐INFRASTRUCTURE 13,527 21,876 28,803 18,000 30,000 1,197 4.16 61420 MAINTENANCE‐STREETS 2,250 11,062 13,775 11,500 438 3.96 61430 MAINTENANCE‐STORM SEWERS 9,917 10,535 10,535 20,000 9,465 89.84 61450 MAINTENANCE‐SIDEWALKS (50/50) 15,000 15,000 61500 MAINTENANCE‐EQUIPMENT 1,260 4,467 10,482 8,100 8,000 (2,482) (23.68) 61599 WARNING SIRENS 6,720 6,960 7,164 7,200 7,500 336 4.69 61700 MAINTENANCE‐VEHICLES 47,260 91,682 80,000 71,500 85,000 5,000 6.25 62099 PRINTED MATERIALS 195 608 263 711 275 12 4.56 62300 ARCHITECT/ENGINEERING SERVICES 48,348 1,000 63100 FORESTRY SERVICES 53,001 113,227 100,000 125,000 100,000 63150 50/50 TREE PLANTING 7,500 7,500 63400 SNOW REMOVAL SERVICES 31,388 76,388 80,000 27,338 (80,000) (100.00) 63600 WEATHER SERVICES 3,384 3,456 3,371 3,371 3,800 429 12.73 63800 CONTRACTED SERVICES 73,477 67,097 103,296 93,000 105,000 1,704 1.65 64000 UTILITIES 15,913 13,234 17,383 15,250 17,383 64100 ELECTRIC SERVICES 27,358 28,294 80,000 32,000 50,000 (30,000) (37.50) 64500 TELEPHONE SERVICES 8,788 9,313 8,700 7,800 8,100 (600) (6.90) 65100 FREIGHT & POSTAGE 83 173 150 400 (150) (100.00) 65200 MARKETING ADS & PUBLIC INFO 198 482 263 100 300 37 14.07 65400 TAXES, LICENSES, & FEES 3,429 13,304 12,643 2,850 12,089 (554) (4.38) 65500 RENTAL‐BLDG & EQUIP 1,543 1,138 1,475 10,900 1,500 25 1.69 66100 DUES & SUBSCRIPTIONS 1,045 940 263 2,256 585 322 122.43 66200 TRAINING/TRAVEL 4,718 7,545 6,678 9,750 2,205 29.22 69700 CENTRAL BUSINESS DISTRICT PROJECTS 12,149 15,731 11,726 11,726 15,000 3,274 27.92 CONTRACTUAL SERVICES 408,354 550,541 649,292 528,490 582,982 (66,310) (10.21) EQUIPMENT 86000 EQUIPMENT 6,500 803 7,800 55,000 65,000 57,200 733.33 EQUIPMENT 6,500 803 7,800 55,000 65,000 57,200 733.33 TOTAL PUBLIC WORKS 2,865,985 2,786,870 3,206,768 3,011,272 3,343,661 136,893 4.27 Page 133  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 30‐31 ‐ PUBLIC WORKS ‐ ADMINISTRATION PERSONNEL 100‐30‐31‐41100 WAGES ‐ FULL‐TIME 212,167 176,329 188,239 191,244 199,864 11,625 6.18 100‐30‐31‐41200 WAGES ‐ PART‐TIME 548 100‐30‐31‐41300 WAGES ‐ OVERTIME 11 100‐30‐31‐42100 EMPLOYER PORTION FICA 15,332 12,580 14,400 13,799 15,290 890 6.18 100‐30‐31‐42200 EMPLOYER PORTION IMRF 31,593 25,669 23,135 23,677 34,816 11,681 50.49 100‐30‐31‐42500 EMPLOYEE HEALTH INSURANCE 38,618 39,095 41,746 41,746 31,729 (10,017) (24.00) 100‐30‐31‐42600 WORKER'S COMPENSATION/LIABILITY INSU 2,040 1,244 1,797 1,797 (1,797) (100.00) PERSONNEL 300,309 254,917 269,317 272,263 281,699 12,382 4.60 COMMODITIES 100‐30‐31‐52000 OFFICE SUPPLIES 159 300 300 COMMODITIES 159 300 300 CONTRACTUAL SERVICES 100‐30‐31‐62099 PRINTED MATERIALS 68 100‐30‐31‐62300 ARCHITECT/ENGINEERING SERVICES 47,348 100‐30‐31‐64500 TELEPHONE SERVICES 8,415 8,719 8,000 7,200 7,500 (500) (6.25) 100‐30‐31‐65100 FREIGHT & POSTAGE 29 150 (150) (100.00) 100‐30‐31‐66200 TRAINING/TRAVEL 750 750 CONTRACTUAL SERVICES 55,860 8,719 8,900 7,200 8,250 (650) (7.30) Dept 30‐31 ‐ PUBLIC WORKS ‐ ADMINISTRATION 356,328 263,636 278,517 279,463 290,249 11,732 4.21 Page 134  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 30‐32 ‐ PUBLIC WORKS ‐ SUPPORT SERVICES PERSONNEL 100‐30‐32‐41100 WAGES ‐ FULL‐TIME 115,328 122,159 132,116 131,473 141,052 8,936 6.76 100‐30‐32‐41200 WAGES ‐ PART‐TIME 36,000 32,049 49,500 13,500 37.50 100‐30‐32‐41300 WAGES ‐ OVERTIME 15,474 22,595 25,000 17,500 35,000 10,000 40.00 100‐30‐32‐41400 LONGEVITY PAY 1,457 1,476 1,548 1,549 1,656 108 6.98 100‐30‐32‐41500 CLOTHING ALLOWANCE 1,039 1,080 1,080 1,084 1,080 100‐30‐32‐42100 EMPLOYER PORTION FICA 9,361 10,429 14,974 13,470 17,464 2,490 16.63 100‐30‐32‐42200 EMPLOYER PORTION IMRF 19,808 21,268 19,633 19,080 15,478 (4,155) (21.16) 100‐30‐32‐42500 EMPLOYEE HEALTH INSURANCE 41,728 40,156 40,172 40,172 39,134 (1,038) (2.58) 100‐30‐32‐42600 WORKER'S COMPENSATION/LIABILITY INSU 4,574 2,788 4,027 4,027 (4,027) (100.00) PERSONNEL 208,769 221,951 274,550 260,404 300,364 25,814 9.40 COMMODITIES 100‐30‐32‐51300 SUPPLIES/PARTS‐BUILDINGS 13,317 13,946 13,486 15,000 18,000 4,514 33.47 100‐30‐32‐51700 SUPPLIES/PARTS‐VEHICLES (113) 100‐30‐32‐52500 JANITORIAL SUPPLIES 7,010 5,849 9,710 8,250 9,710 100‐30‐32‐53100 ICE/SNOW CONTROL SUPPLIES 705 1,618 1,618 3,000 1,382 85.41 100‐30‐32‐53300 SMALL TOOLS & EQUIPMENT 1,199 727 1,079 1,000 1,000 (79) (7.32) 100‐30‐32‐54000 UNIFORMS/PROTECTIVE CLOTHING 154 137 100‐30‐32‐55000 FUEL, OIL, & LUBRICANTS 826 1,040 1,200 COMMODITIES 22,393 22,267 25,893 27,205 31,710 5,817 22.47 CONTRACTUAL SERVICES 100‐30‐32‐61100 MAINTENANCE‐GROUNDS 2,813 4,057 13,169 6,500 13,200 31 0.24 100‐30‐32‐61300 MAINTENANCE‐BUILDINGS 27,812 49,949 34,766 32,500 35,000 234 0.67 100‐30‐32‐61500 MAINTENANCE‐EQUIPMENT 520 1,114 4,214 1,500 1,500 (2,714) (64.40) 100‐30‐32‐61599 WARNING SIRENS 6,720 6,960 7,164 7,200 7,500 336 4.69 100‐30‐32‐63800 CONTRACTED SERVICES 73,442 67,097 103,296 93,000 105,000 1,704 1.65 100‐30‐32‐64000 UTILITIES 15,913 13,234 17,383 15,250 17,383 100‐30‐32‐64100 ELECTRIC SERVICES 27,358 28,294 80,000 32,000 50,000 (30,000) (37.50) 100‐30‐32‐65400 TAXES, LICENSES, & FEES 3,244 13,214 11,589 2,500 11,589 100‐30‐32‐66200 TRAINING/TRAVEL 450 1,317 1,200 2,500 1,183 89.83 CONTRACTUAL SERVICES 157,822 184,369 272,898 191,650 243,672 (29,226) (10.71) Dept 30‐32 ‐ PUBLIC WORKS ‐ SUPPORT SERVICES 388,984 428,587 573,341 479,259 575,746 2,405 0.42 Page 135  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 30‐33 ‐ PUBLIC WORKS ‐ STREET DIVISION PERSONNEL 100‐30‐33‐41100 WAGES ‐ FULL‐TIME 905,501 787,837 879,493 820,347 981,178 101,685 11.56 100‐30‐33‐41200 WAGES ‐ PART‐TIME 22,689 21,799 11,082 5,066 11,359 277 2.50 100‐30‐33‐41300 WAGES ‐ OVERTIME 124,292 113,480 135,000 129,000 165,000 30,000 22.22 100‐30‐33‐41400 LONGEVITY PAY 19,555 13,045 12,269 12,033 12,456 187 1.52 100‐30‐33‐41500 CLOTHING ALLOWANCE 6,149 5,884 7,081 6,571 7,441 360 5.08 100‐30‐33‐42100 EMPLOYER PORTION FICA 75,041 67,782 79,936 68,646 90,074 10,138 12.68 100‐30‐33‐42200 EMPLOYER PORTION IMRF 145,834 129,670 127,059 119,058 100,917 (26,142) (20.57) 100‐30‐33‐42500 EMPLOYEE HEALTH INSURANCE 198,979 233,197 270,997 270,997 278,035 7,038 2.60 100‐30‐33‐42600 WORKER'S COMPENSATION/LIABILITY INSU 59,402 36,211 52,305 52,305 (52,305) (100.00) PERSONNEL 1,557,442 1,408,905 1,575,222 1,484,023 1,646,460 71,238 4.52 COMMODITIES 100‐30‐33‐51300 SUPPLIES/PARTS‐BUILDINGS 5,236 7,380 3,237 5,250 5,000 1,763 54.46 100‐30‐33‐51410 SUPPLIES/PARTS‐STREETS 40,853 10,000 10,000 12,000 2,000 20.00 100‐30‐33‐51430 SUPPLIES/PARTS‐STORM SEWERS 7,975 10,132 24,815 22,000 25,000 185 0.75 100‐30‐33‐51500 SUPPLIES/PARTS‐EQUIPMENT 367 93 3,237 3,800 6,500 3,263 100.80 100‐30‐33‐51700 SUPPLIES/PARTS‐VEHICLES 71,404 77,454 77,177 77,177 90,000 12,823 16.62 100‐30‐33‐51997 STREETLIGHTS, PARTS 6,993 24,269 16,184 16,000 17,500 1,316 8.13 100‐30‐33‐51998 TRAFFIC & STREET SIGNS 22,758 302 500 500 100‐30‐33‐51999 SUPPLIES/PARTS‐TRAFFIC SIGNALS 28,211 100‐30‐33‐52000 OFFICE SUPPLIES 179 220 500 500 500 100‐30‐33‐52500 JANITORIAL SUPPLIES 1,211 1,566 1,618 1,600 1,650 32 1.98 100‐30‐33‐53100 ICE/SNOW CONTROL SUPPLIES 93,216 100‐30‐33‐53300 SMALL TOOLS & EQUIPMENT 7,864 10,277 8,091 9,100 9,000 909 11.23 100‐30‐33‐54000 UNIFORMS/PROTECTIVE CLOTHING 673 1,297 100‐30‐33‐55000 FUEL, OIL, & LUBRICANTS 69,016 96,347 142,577 130,000 150,000 7,423 5.21 COMMODITIES 355,956 229,035 287,436 275,729 317,650 30,214 10.51 CONTRACTUAL SERVICES 100‐30‐33‐61100 MAINTENANCE‐GROUNDS 7,616 7,941 15,803 12,500 16,000 197 1.25 100‐30‐33‐61300 MAINTENANCE‐BUILDINGS 8,880 14,506 10,430 8,500 10,500 70 0.67 100‐30‐33‐61400 MAINTENANCE‐INFRASTRUCTURE 13,527 21,876 28,803 18,000 30,000 1,197 4.16 100‐30‐33‐61420 MAINTENANCE‐STREETS 2,250 11,062 13,775 11,500 438 3.96 100‐30‐33‐61430 MAINTENANCE‐STORM SEWERS 9,917 10,535 10,535 20,000 9,465 89.84 100‐30‐33‐61450 MAINTENANCE‐SIDEWALKS (50/50) 15,000 15,000 100‐30‐33‐61500 MAINTENANCE‐EQUIPMENT 740 3,353 6,268 6,600 6,500 232 3.70 100‐30‐33‐61700 MAINTENANCE‐VEHICLES 47,260 91,682 80,000 71,500 85,000 5,000 6.25 100‐30‐33‐62099 PRINTED MATERIALS 127 608 263 711 275 12 4.56 100‐30‐33‐63100 FORESTRY SERVICES 53,001 113,227 100,000 125,000 100,000 100‐30‐33‐63150 50/50 TREE PLANTING 7,500 7,500 100‐30‐33‐63400 SNOW REMOVAL SERVICES 31,388 76,388 80,000 27,338 (80,000) (100.00) 100‐30‐33‐63600 WEATHER SERVICES 3,384 3,456 3,371 3,371 3,800 429 12.73 100‐30‐33‐63800 CONTRACTED SERVICES 35 100‐30‐33‐65100 FREIGHT & POSTAGE 54 173 400 100‐30‐33‐65200 MARKETING ADS & PUBLIC INFO 198 482 263 100 300 37 14.07 100‐30‐33‐65400 TAXES, LICENSES, & FEES 185 90 1,054 350 500 (554) (52.56) 100‐30‐33‐65500 RENTAL‐BLDG & EQUIP 1,543 1,138 1,475 10,900 1,500 25 1.69 100‐30‐33‐66100 DUES & SUBSCRIPTIONS 1,045 670 263 1,978 300 37 14.07 100‐30‐33‐66200 TRAINING/TRAVEL 4,268 5,478 5,478 6,000 522 9.53 100‐30‐33‐69700 CENTRAL BUSINESS DISTRICT PROJECTS 12,149 15,731 11,726 11,726 15,000 3,274 27.92 CONTRACTUAL SERVICES 193,299 355,589 366,794 328,762 329,675 (37,119) (10.12) EQUIPMENT 100‐30‐33‐86000 EQUIPMENT 6,500 803 7,800 55,000 65,000 57,200 733.33 EQUIPMENT 6,500 803 7,800 55,000 65,000 57,200 733.33 Dept 30‐33 ‐ PUBLIC WORKS ‐ STREET DIVISION 2,113,197 1,994,332 2,237,252 2,143,514 2,358,785 121,533 5.43 Page 136  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 30‐35 ‐ PUBLIC WORKS ‐ ENGINEERING PERSONNEL 100‐30‐35‐41100 WAGES ‐ FULL‐TIME 1,466 71,299 78,750 77,328 80,719 1,969 2.50 100‐30‐35‐41200 WAGES ‐ PART‐TIME 1,107 4,208 8,303 8,028 15,485 7,182 86.50 100‐30‐35‐42100 EMPLOYER PORTION FICA 197 5,584 6,659 6,311 7,360 701 10.53 100‐30‐35‐42200 EMPLOYER PORTION IMRF 218 10,380 9,678 9,473 7,031 (2,647) (27.35) 100‐30‐35‐42500 EMPLOYEE HEALTH INSURANCE 6,980 7,018 7,018 6,901 (117) (1.67) PERSONNEL 2,988 98,451 110,408 108,158 117,496 7,088 6.42 COMMODITIES 100‐30‐35‐52000 OFFICE SUPPLIES 27 50 (50) (100.00) 100‐30‐35‐55000 FUEL, OIL, & LUBRICANTS 3,088 6,500 (6,500) (100.00) COMMODITIES 3,115 6,550 (6,550) (100.00) CONTRACTUAL SERVICES 100‐30‐35‐62300 ARCHITECT/ENGINEERING SERVICES 1,000 1,000 100‐30‐35‐64500 TELEPHONE SERVICES 373 594 700 600 600 (100) (14.29) 100‐30‐35‐66100 DUES & SUBSCRIPTIONS 270 278 285 285 100‐30‐35‐66200 TRAINING/TRAVEL 500 500 CONTRACTUAL SERVICES 1,373 1,864 700 878 1,385 685 97.86 Dept 30‐35 ‐ PUBLIC WORKS ‐ ENGINEERING 7,476 100,315 117,658 109,036 118,881 1,223 1.04 Page 137  COMMUNITY DEVELOPMENT ORGANIZATIONAL CHART CITY MANAGER CHIEF BUILDING COMMUNITY SERVICES PLANNING DIRECTOR OFFICIAL COORDINATOR BUILDING PERMIIT CODE COMPLIANCE COORDINATOR COORDINATOR BUILDING INSPECTOR II BUILDING INSPECTOR I Page 138 Community Development Department ______________________________________________________________________________ Department Introduction Under the general supervision of the City Manager, the Community Development Department is responsible for the Planning, Economic Development, Community Development Block Grant (CDBG), Human Services Funding Grants, Housing Rehabilitation Assistance Program, Neighborhood Support Programs, Zoning Review and Entitlement, Construction Permitting, and Code Enforcement functions within the City government. The Department promotes responsible development and the sound maintenance of properties in the City, supporting the success of local business and promoting the community to new businesses and residents. Programming includes long range planning, the attraction and retention of quality businesses, efficient development review processes, community services and the enforcement of locally adopted zoning, building and property maintenance codes. The Department’s mission is to be responsive to residents and businesses and their development concerns and needs, and to maintain a positive business climate that brings confidence to investors, resulting in an expanding, diversified and balanced tax base, thereby lessening the tax burden on property owners. The Department’s offices are often the first point of contact for new and existing businesses, developers, and contractors. To assist these interested parties, the Department makes a significant effort to remain informed about local resources. The Department also coordinates with other City departments and governmental entities to review and approve development projects to ensure high quality developments are delivered in a responsible and timely manner. FY2022 Accomplishments 2022 Comprehensive Plan Update: In early 2022, the Department undertook the task of updating the 2005 Comprehensive Plan. A Comprehensive Plan is a document designed to guide the future land use decisions of the City. The Planning and Zoning Commission reviewed drafts of the Plan at four meetings in April, May, and June. Open Houses to gather further public input were held in late June and mid‐July. On August 22, 2022, the City Council approved the 2022 City of DeKalb Comprehensive Plan. The Plan will guide future development in the City for the next 5‐10 years. The full Comprehensive Plan can be found here: https://www.cityofdekalb.com/DocumentCenter/View/253/Comprehensive‐Plan‐2022 Page 139 Project Wildcat: On August 8, 2022, the City Council approved the annexation, rezoning and preliminary development plan for a 160‐acre site at the northwest corner of Peace Road and Gurler Road for a food distribution, packaging, and storage company. Phase I will contain an approximately 1,240,000 square foot building. Phase II will consist of one building constructed in two phases totaling about 936,000 sq. ft. Construction of the project will commence in 2023 with the first building expected to be fully operational by the end of the first quarter of 2025. Meta (Facebook) Data Center: In June 2020, it was announced that Meta will be constructing a 970,000 sq. ft. data center on 505 acres of property generally located east of Rt. 23 and south of Gurler Road in the I‐88 Corridor. In the fall of 2022, the first two buildings will be partially occupied, and three additional buildings started in the spring of 2022 will be occupied by 2024. Page 140 During the summer of 2022 there were over 1,000 construction workers on the Meta site each day and when the buildout is complete, there will be 100 permanent jobs. In addition to jobs, Meta DeKalb will be 100% powered by renewable energy and will be LEED Gold certified upon completion. Amazon (Project Barb): In July 2021, the City Council approved an amendment to the ChicagoWest Business Center development along Gurler Road to accommodate a 700,000 sq. ft. warehouse and distribution facility for Amazon known as Project Barb. The site is about 58 acres and located along the north side of Gurler Road between the existing Ferrara Pack Center and Crego Road. Construction commenced at the site in August 2021 and a certificate of occupancy was issued in September of 2022. Page 141 Agora Tower: In the summer of 2020 construction started on a four‐story, mixed‐use development at the northeast corner of E. Locust Street and N. 4th Street. The building will feature 94 one‐ and two‐bedroom apartment units and approximately 12,000 sq. ft. of commercial space on the ground floor. During 2022, construction moved along briskly and will be completed by the end of the year. The total project cost was about $15.8 million with $3 million in TIF assistance provided by the City. Johann DeKalb Suites ‐ The City Council approved the rezoning of the former DeKalb Municipal Building site along S. 4th Street in October 2020 to accommodate a 57‐unit upscale residential project in three two‐story buildings. There will be a total of 49 one‐bedroom units and eight two‐bedroom units in the project. The purchase offer for the City’s 2.5‐acre property was $600,000 and a TIF funding request of $750,000 was made to cover demolition, underground utilities, sidewalk improvements, and other TIF‐ eligible costs. Demolition of the former Municipal Building was completed in the fall of 2021 and construction began in the summer of 2022. First United Methodist Church: In July 2020, the City Council approved an annexation and development agreement to allow for a new DeKalb First United Methodist Church on 16 acres located along the west side of N. Annie Glidden Road across from the DeKalb County Health Facility Campus. The church building will be 10,900 sq. ft. and include a 240‐seat sanctuary, classrooms, coffee/lounge area, administrative offices, and a kitchen. A groundbreaking for the church occurred in July 2022 and construction will be completed in the summer of 2023. Page 142 Wehrli Custom Fabrication ‐ Site work commenced at the property at 231 Harvestore Drive in April 2021 for a new building for Wehrli Custom Fabrication. The 112,000 sq. ft. building was completed in early 2022 at the 11‐acre site and replaces their 35,000 sq. ft. space at 300 Harvestore Drive. Wehrli specializes in high‐performance diesel upgrades and custom metal fabrication for trucks and employs over 50 people. Page 143 Arista Residences: In January 2022 the City Council approved the Arista Residences project at Barber Greene Road and County Farm Road. Pappas Development is developing 4‐story executive suites building with (61) 1‐bedroom units. The 1.8‐acre site contained the former Buhr’s Landscaping and Lawn Care business. Construction is expected to start in the spring of 2023. Self‐Storage Facilities: In early 2022 the City Council approved a special use permit for a 31,900 sq. ft. self‐ storage facility at 118 Clive Drive. Three buildings are proposed with a total of 176 storage units and a variety of unit sizes. Construction is expected to be completed by the end of 2022. A second self‐storage facility at 1700 Sycamore Road opened in mid‐2022. Boxed Up Self‐Storage is a 20,000 sq. ft. climate‐ controlled facility that contains 196 storage units in varying sizes. Both projects will cater to the increasing demand for self‐storage space in the community. Page 144 922 S. 4th Street Restaurant: In July 2022 the City approved a special use permit and site plan for a proposed restaurant and drive‐through at 922 S. 4th Street. The proposed restaurant will be called Anna’s Sandwich Shoppe and will be a welcome addition to the S. 4th Street corridor. 145 Fisk Avenue: In March the Planning and Zoning Commission reviewed a concept plan for 32 apartment units in the existing 4‐story building at 145 Fisk Avenue. The response from the Commission and neighbors was generally positive. A zoning and preliminary plan application should be submitted by the end of 2022. Page 145 SunVest Solar – Pleasant Street: The City Council approved a special use permit in August 2022 for a solar energy generation facility (solar farm) on an approximately 49‐acre City‐owned site along the north side of Pleasant Street across from the DeKalb Taylor Municipal Airport. Construction will begin on the project in 2023. Other Planning, Building and Zoning Activity: Other zoning, building and development activity in 2022 included the following:  Special use permit for the office development at the corner of Sycamore Road and E. Hillcrest Drive to allow apartment units on the upper floors of the two buildings.  Rezoning of 1221 W. Lincoln Highway to make way for a future 6,000 sq. ft. commercial building by the owner of Fatty’s Pub and Grille.  Kohl’s conducted a $200,000 remodel of their store to accommodate a 2,500 sq. ft. “Sephora at Kohl’s”.  Walmart completed a 1.4‐million‐dollar remodel and update to the interior and exterior of the store. Areas remodeled included the bathrooms, checkout lanes, customer service desk, auto center, vision center, online order pick‐up and exterior paint and signage.  Text amendments to the UDO were approved to remove the 250‐foot setback for a cannabis dispensary to a residential use. In addition, an amendment was approved to add the “CBD” Central Business District to the list of zoning districts where a special use for a cannabis dispensary can be located.  The Planning and Zoning Commission unanimously approved variances for 175 W. Lincoln Highway (Shell Gas Station) to allow for the remodeling of the three service bays into a convenience store. The approved variances will also allow food/beverage coolers and parking spaces to encroach into the required setbacks.  Approved a one‐year extension to July 1, 2023, for a special use permit for 818 W. Lincoln Highway NuMed Partners to obtain a state‐issued cannabis dispensary license. Page 146   Approved an amended Final Plan to allow a modular classroom on the Gwendolyn Brooks Elementary School site.  Approved a special use permit and variance for J&S Recovery and Towing for a vehicle tow facility and storage yard located at 407 Industrial Drive. It will function as an auxiliary impound yard to handle overflow vehicles from their current site at 110 Industrial Drive.  Approved a Minor Subdivision Plat to create a 3‐lot subdivision for a 36‐acre property located along the north side of Gurler Road, just east of S. 1st Street. The subdivision will accommodate a solar farm and future industrial development.  Approved the rezoning of 304 N. 6th Street to allow for the establishment of a grocery store and small restaurant.  EggToy Studios received rezoning approval of the First United Methodist Church building at 311‐ 317 N. 4th St. for an art studio and exhibit space.  Approved a variance for Inboden’s Meat Market to allow an electronic changeable copy sign (electronic message center). Building Permit and Planning Software: The new module of BS&A, “Building Department,” was brought online with the other City modules in January. The modules help with coordination between zoning, business licensing, utility billing and fee payments. The consolidation also assists the City in working with property owners to comply with City ordinances, codes, and licensing. Finally, the software has helped with detailed reporting and individual inspector tracking. Building Permit Activity: Building activity in the City continues to be very strong. The total number of permits was up 5% over the same period in 2021 (January‐September). The Department saw a 125% increase in non‐residential alterations. Roofing, electrical, and plumbing permits also saw growth in 2022. A new performance measure the Department can begin to track with the new software is the valuation of projects. From the beginning of 2022 through September, the valuation is over $1,500,000,000. Building Code Compliance: From January through September 2022 over 340 cases have been closed out while 488 cases were opened. The new software has allowed for better tracking and reporting of cases. Building & Code Compliance Division Expansion: The Division expanded their floor area inside City Hall over the summer. Permit Coordinator Morgan Zirk works from the new space, which features a “kiosk” and computer that allows employees to work with residents and contractors on their projects. The Public Works Department performed the work. Page 147 Personnel Changes and Additions: Aaron Walker accepted the full‐time Building Inspector I position in June. Aaron started with the City in 2018 as a part time Code Compliance Inspector and became the full‐ time Administrative Assistant in 2019. In October 2021 Aaron became the Permit Coordinator with the retirement of Brenda Hart. In July 2021 Morgan Zirk accepted the position of Permit Coordinator with the Department. Morgan was promoted in January to Administrative Associate and works with the new online permitting and provides customer service at the counter. Finally, a new Building Inspector II – Plumbing, Patrick O’Donnell, was hired in February 2022. Patrick handles all plumbing inspections along with property maintenance complaints and other minor inspections. University Village Collaborative: During 2022, the lead agency role for the University Village Collaborative transitioned from Adventure Works to Family Service Agency. Adventure Works functioned as the lead until the agency decided that the work of the collaborative was creating mission drift within their organization. To get back on track, Adventure Works withdrew from the lead agency role and Family Service Agency stepped in. This was a logical transition because FSA is home to the Community Action Program (CAP) in DeKalb County. The collaborative was a perfect fit with the CAP mission to provide support and services to low‐income populations including assistance with rent/mortgage payments, access to food, water/sewer payments, employment training/placement, financial management, and temporary shelter by providing locally designed programs based on the needs of the community. The collaborative is in the process of rebuilding its membership and reconnecting with property residents, as there were changes in occupancy by tenants and shifts in both focus and staffing during the COVID pandemic. The group has also transitioned back to in‐person meetings to build stronger connections between collaborative members and tenants. Strong Communities Program: The City continues to identify condemned and/or abandoned residential properties that are appropriate candidates for demolition. Thus far, one property has been demolished and nine additional properties have been screened for eligibility. The difficulty with completing the actual demolitions is working with the owners and/or banks involved with the properties. When the City receives notification the owner or bank plans to rehabilitate the property, the demolition is put on hold to give ownership time to make the needed repairs. To date, several of these properties remain in the same or worse condition, still awaiting rehabilitation. Without clear access to the property, the City must wait until all avenues of enforcement are applied prior to initiating the demolition. The City will have access to the Strong Communities funding until March of 2023. If funds are not fully expended by that time, unspent monies will revert to the state. Annie Glidden North Revitalization: The City continues to support the recommendations of the Annie Glidden North (AGN) Revitalization Plan and the ten transformational projects to revitalize the northwest side of the community. As noted elsewhere, during 2022 the City completed the demolition of the Hunter Hillcrest Property and began the process of soliciting public input for the best uses for the vacant property known as the “L.” City staff and other officials attended four Listening Sessions hosted by Opportunity DeKalb and held additional sessions during two meetings of the City Council. The information obtained from the sessions will be reviewed by City staff to determine the next steps in promoting the redevelopment of the property. Other projects continue to take place to improve the AGN neighborhood. Community Development Block Grant (CDBG) funds have been allocated to repave Ridge Drive. The project will be completed before the end of the year. Reallocated CDBG‐CV funding will be used to reconfigure Kimberly Drive and Edgebrook Drive to calm traffic in the area and decrease non‐resident use of these streets as connectors to Blackhawk. The modifications of at least one street will be complete before the end of the year. Page 148 Housing Rehabilitation: CDBG also funds improvements to single family housing owned and occupied by low‐income residents. Approved projects continued to be low in 2022. The City completed one project and has another project currently in progress. There are also several outstanding applications awaiting the required documentation to establish eligibility. Although numerous requests for assistance are received, some are ineligible because the type of assistance being requested is not provided by this program. In other cases, residents are over the HUD‐established income limits for the program. There is also a lack of follow‐through by some applicants in submitting the required documentation. With summer over and people spending more time in their homes, it is typical for requests for assistance to increase. Community Services: During FY 2022, the City continued to administer both CDBG Entitlement and CDBG Covid (CV) funds. With increased access to vaccinations and decreased pandemic restrictions, the demand for CDBG‐CV pandemic‐related public services slowly decreased. During the planning process for the 2022 CDBG Annual Action Plan, all programs were assessed for need, effectiveness, and utilization to determine the best use of unspent funding plus carry‐over funds from prior years. Three programs that were not being utilized were cancelled: Optional Relocation Assistance, Acquisition, and Economic Development. These programs were created at a time when there was an anticipated need for funding in these areas, but the needs did not materialize. Funding from these programs, plus the unused funds from prior years, was reallocated to the Public Facilities Program to address infrastructure improvements in low‐ to moderate‐income areas of the City including the AGN neighborhood. 2022 Human Services funding in the amount of $150,000 was allocated to support the provision of services by fourteen local agencies that provided assistance to the elderly, survivors of domestic violence, at‐risk youth, people with disabilities, the homeless, and people of low‐income. Additional funding in the amount of $50,000 was allocated to seven new grantees who were not funded in the past. Three of the new grantees were new not‐for‐profits created to meet the needs of previously unserved or underserved populations in the City. In addition, following several fires where City residents were displaced from their homes, a new program was piloted to provide personal follow‐up and a warm referral for any needed services. During 2022, thirteen households were contacted and provided with emotional support, information, and referrals to community resources. The Community Services Coordinator also worked with Family Service Agency to create a direct referral protocol that prioritizes these residents for immediate services from this agency when needed. Community Services also handled numerous phone calls from residents with a wide variety of needs. The Community Services Coordinator worked with each caller to answer their questions and/or connect them to the appropriate resources if the needs were for services the City does not provide. FY2023 Initiatives Economic Development: Continue aggressive Economic Development efforts to promote properties within the community for new development or redevelopment that follow the recommendations of the Comprehensive Plan and Sub‐Area Plans and the City’s goals and policies. 2022 Comprehensive Plan Implementation: Review the goals and objectives of Plan and develop an implementation strategy that includes amendments to the UDO or other City policies. Page 149 Manufacturing/Warehouse/Distribution/High Tech Facilities: Promote the development of large‐scale manufacturing, distribution, and high‐tech facilities that are transformative, which will bring in jobs and broaden and diversify the property tax base. Downtown Redevelopment: Encourage continued development and redevelopment in the downtown area by focusing on projects that are compatible with the 2022 Comprehensive Plan and various Downtown Plans, which will provide a sustainable environment for existing and future businesses. TIF Funding: Focus on TIF #3 for future private redevelopment projects. Award TIF funding for projects that meet the City Council’s established protocols and criteria. Update Parking Regulations: Review and update the parking regulations in the Unified Development Ordinance to make the standards easier to understand, more business‐friendly, and match the actual demand required for each use with an emphasis on preserving green space. Annie Glidden North Revitalization: Continue to identify resources that support the recommendations of the Annie Glidden North Revitalization Plan to stabilize the northwest side of the community. Continue to support revitalization efforts in the AGN Neighborhood including targeted projects and services using CDBG funds. Continue to support resident outreach and expansion of services at University Village. Redevelopment of the Northwest corner of Blackhawk Road and W. Hillcrest Drive: Work with stakeholders and develop a plan of desired uses for the redevelopment of the area that is beneficial to the neighborhood and entire community. Community Rehabilitation Services: Identify and demolish abandoned residential structures to fully utilize the Strong Communities Program funds. Re‐examine the Housing Rehabilitation Program to identify barriers that prevent residents from utilizing the program and refocus marketing efforts to increase participation by low‐to‐moderate income households. Continue oversight and administration of the CDBG Entitlement and CDBG‐CV funds to ensure full and appropriate utilization of this funding for the benefit of City residents. Seek alternate revenue sources to expand community development activities beyond those supported by the CDBG Program to build a stronger, healthy, and thriving community for all residents to enjoy. Human Services: Solicit proposals and allocate funding to established local agencies using the 2023 allocation of Human Services Funding. Create and support a program for newly established grassroots organizations to provide starter grants for new not‐for‐profits that provide services and supports targeted toward disadvantaged populations not currently served by existing programs. Continue to provide as‐ needed support to the Belonging Council to facilitate the education and greater participation of the community related to issues surrounding diversity, equity, and inclusion for people of color and other disadvantaged populations. Opportunity Zone: Continue collaboration with NIU and local partners and outside investors to attract investments in the City’s designated Opportunity Zones. Building Permit Fee Review: Review the current permit fee structure and adjust based upon comparable communities. Page 150 Building Board of Review: A full review of the 2021 ICC Codes is planned by the Building Code Review Board to bring DeKalb into a more current code year across all construction phases. Building & Code Compliance Training: Increase the training for Division staff to stay current with new building codes and practices from the State of Illinois and the International Code Council. Page 151  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 40‐41 ‐ COMMUNITY DEV. ‐ ADMINISTRATION PERSONNEL 100‐40‐41‐41100 WAGES ‐ FULL‐TIME 189,289 188,768 219,326 226,668 242,041 22,715 10.36 100‐40‐41‐41300 WAGES ‐ OVERTIME 700 700 700 100‐40‐41‐42100 EMPLOYER PORTION FICA 14,117 14,168 16,832 17,003 18,570 1,738 10.33 100‐40‐41‐42200 EMPLOYER PORTION IMRF 27,676 27,486 27,041 27,845 21,143 (5,898) (21.81) 100‐40‐41‐42500 EMPLOYEE HEALTH INSURANCE 31,906 20,540 19,978 19,978 19,401 (577) (2.89) 100‐40‐41‐42600 WORKER'S COMPENSATION/LIABILITY INSU 1,911 1,165 1,582 1,582 (1,582) (100.00) PERSONNEL 264,899 252,127 285,459 293,776 301,855 16,396 5.74 COMMODITIES 100‐40‐41‐51000 BOARDS & COMMISSIONS 2,525 2,675 3,000 525 (3,000) (100.00) 100‐40‐41‐52000 OFFICE SUPPLIES 463 141 300 400 300 COMMODITIES 2,988 2,816 3,300 925 300 (3,000) (90.91) CONTRACTUAL SERVICES 100‐40‐41‐62099 PRINTED MATERIALS 136 100 100 100 100‐40‐41‐62700 HUMAN & SOCIAL SERVICES 134,000 150,000 200,000 200,000 200,000 100‐40‐41‐63000 SPECIAL EVENT SERVICES 66 100‐40‐41‐63700 DEVELOPMENTAL SERVICES 106,000 105,000 110,000 110,000 140,000 30,000 27.27 100‐40‐41‐63750 DEMOLITION SERVICES 50,000 50,000 100‐40‐41‐63800 CONTRACTED SERVICES 706 350 350 100‐40‐41‐64500 TELEPHONE SERVICES 643 594 665 600 600 (65) (9.77) 100‐40‐41‐65100 FREIGHT & POSTAGE 25 25 100 50 75 (25) (25.00) 100‐40‐41‐65200 MARKETING ADS & PUBLIC INFO 4,588 145 1,000 100 500 (500) (50.00) 100‐40‐41‐65300 LEGAL EXPENSES & NOTICES 2,039 2,662 2,000 400 750 (1,250) (62.50) 100‐40‐41‐66100 DUES & SUBSCRIPTIONS 799 799 820 1,425 1,500 680 82.93 100‐40‐41‐66200 TRAINING/TRAVEL 188 440 655 900 860 205 31.30 CONTRACTUAL SERVICES 249,124 259,665 315,590 313,641 394,735 79,145 25.08 EQUIPMENT 100‐40‐41‐86200 OFFICE FURNITURE & EQUIPMENT 200 200 EQUIPMENT 200 200 Dept 40‐41 ‐ COMMUNITY DEV. ‐ ADMINISTRATION 517,011 514,608 604,349 608,342 697,090 92,741 15.35 Page 152  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 40‐43 ‐ COMMUNITY DEV. ‐ BUILDING & CODE ENFORCE PERSONNEL 100‐40‐43‐41100 WAGES ‐ FULL‐TIME 340,097 328,670 434,578 350,835 370,459 (64,119) (14.75) 100‐40‐43‐41300 WAGES ‐ OVERTIME 1,915 334 6,500 500 6,500 100‐40‐43‐41500 CLOTHING ALLOWANCE 623 577 1,800 1,476 1,800 100‐40‐43‐42100 EMPLOYER PORTION FICA 24,075 22,718 33,880 24,588 28,975 (4,905) (14.48) 100‐40‐43‐42200 EMPLOYER PORTION IMRF 51,435 47,815 54,430 40,731 32,833 (21,597) (39.68) 100‐40‐43‐42500 EMPLOYEE HEALTH INSURANCE 69,640 99,799 131,585 131,585 101,544 (30,041) (22.83) 100‐40‐43‐42600 WORKER'S COMPENSATION/LIABILITY INSU 1,274 777 1,122 1,122 (1,122) (100.00) PERSONNEL 489,059 500,690 663,895 550,837 542,111 (121,784) (18.34) COMMODITIES 100‐40‐43‐51700 SUPPLIES/PARTS‐VEHICLES 1,083 1,000 1,000 100‐40‐43‐52000 OFFICE SUPPLIES 314 175 100 100 100 100‐40‐43‐53300 SMALL TOOLS & EQUIPMENT 70 19 200 200 200 100‐40‐43‐54000 UNIFORMS/PROTECTIVE CLOTHING 100 100 100 100‐40‐43‐55000 FUEL, OIL, & LUBRICANTS 1,160 1,824 1,800 3,000 3,500 1,700 94.44 COMMODITIES 2,627 2,018 2,200 3,400 4,900 2,700 122.73 CONTRACTUAL SERVICES 100‐40‐43‐61500 MAINTENANCE‐EQUIPMENT 211 211 250 39 18.48 100‐40‐43‐61700 MAINTENANCE‐VEHICLES 720 2,003 790 790 2,000 1,210 153.16 100‐40‐43‐62099 PRINTED MATERIALS 443 200 200 300 100 50.00 100‐40‐43‐62100 FINANCIAL SERVICES 750 1,000 1,000 100‐40‐43‐63300 NUISANCE ABATEMENT SERVICES 295 (1,135) 9,000 7,800 9,000 100‐40‐43‐63800 CONTRACTED SERVICES 35,013 53,891 35,000 32,000 35,000 100‐40‐43‐64500 TELEPHONE SERVICES 3,639 3,233 4,700 4,000 4,700 100‐40‐43‐65100 FREIGHT & POSTAGE 100 100 100‐40‐43‐66100 DUES & SUBSCRIPTIONS 348 100 100 100 100‐40‐43‐66200 TRAINING/TRAVEL 840 48 2,000 2,000 4,000 2,000 100.00 CONTRACTUAL SERVICES 40,950 58,388 52,101 47,851 56,450 4,349 8.35 EQUIPMENT 100‐40‐43‐86200 OFFICE FURNITURE & EQUIPMENT 702 1,000 1,000 EQUIPMENT 702 1,000 1,000 Dept 40‐43 ‐ COMMUNITY DEV. ‐ BUILDING & CODE ENFORCE 532,636 561,096 718,196 602,790 604,461 (113,735) (15.84) Page 153 General Fund Support ______________________________________________________________________________ Department Introduction The General Fund Support budget does not pertain to one specific operating function, but rather contains shared expenditures of all departments that are impractical to allocate. Expenditures include:  Estimated matching contributions towards employee deferred compensation and health savings accounts (HSA)  Payments towards retiree health insurance which was established with Ordinance 12‐26 (benefits applied in tiers to employees hired before January 1, 2012)  Contribution to the Worker’s Compensation/Liability Insurance internal service fund for premiums and claims  Payments to other entities subject to economic incentive agreements  Certain special projects of the City  Payments on debt service for debt of other entities (Library)  Transfers to other funds of the City of DeKalb Page 154  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Dept 55‐00 ‐ GENERAL FUND SUPPORT PERSONNEL 100‐55‐00‐41700 DEFERRED COMPENSATION 208,864 208,864 100‐55‐00‐41800 HSA CONTRIBUTIONS 90,137 90,137 100‐55‐00‐42500 RETIREE HEALTH INSURANCE 965,650 1,094,876 1,068,042 1,214,615 1,147,879 79,837 7.48 100‐55‐00‐42600 WORKER'S COMPENSATION/LIABILITY INSU 0 350,000 974,355 974,355 PERSONNEL 965,650 1,444,876 1,068,042 1,214,615 2,421,235 1,353,193 126.70 CONTRACTUAL SERVICES 100‐55‐00‐65200 MARKETING ADS & PUBLIC INFO 53,173 100‐55‐00‐68750 TAX SHARING AGREEMENTS 1,567,783 1,639,010 1,717,956 1,315,909 1,368,971 (348,985) (20.31) 100‐55‐00‐69199 PRIV PROP REHAB / REDEVELOP 1,000,000 100‐55‐00‐69200 SURETY BONDS 70,000 62,150 67,317 67,320 (67,317) (100.00) 100‐55‐00‐69700 SPECIAL PROJECTS 20,000 20,000 CONTRACTUAL SERVICES 1,690,956 1,701,160 1,785,273 2,383,229 1,388,971 (396,302) (22.20) DEBT SERVICES 100‐55‐00‐75000 DEBT SERVICE ‐ PRINCIPAL 325,000 375,000 375,000 100‐55‐00‐76000 DEBT SERVICE ‐ INTEREST 160,750 94,599 94,599 DEBT SERVICES 485,750 469,599 469,599 TRANSFERS OUT 100‐55‐00‐91130 TRANSFER TO GEMT FUND 800,000 800,000 (800,000) (100.00) 100‐55‐00‐91300 TRANSFER TO DEBT SERVICE FUND 1,778,985 1,880,280 1,880,280 1,750,000 (130,280) (6.93) 100‐55‐00‐91400 TRANSFER TO CAPITAL PROJECTS FUND 22,500 100‐55‐00‐91420 TRANSFER TO CAPITAL EQUIPMENT FUND 1,700 25,000 200,000 200,000 100‐55‐00‐91650 TRANSFER TO AIRPORT FUND 51,000 100‐55‐00‐91900 TRANSFER TO LIBRARY FUND 490,625 495,000 (495,000) (100.00) TRANSFERS OUT 1,831,685 538,125 3,175,280 2,680,280 1,950,000 (1,225,280) (38.59) Dept 55‐00 ‐ GENERAL FUND SUPPORT 4,488,291 3,684,161 6,028,595 6,763,874 6,229,805 201,210 3.34 Page 155 Section Five Special Revenue Funds  American Rescue Plan Act (110)  GEMT (130)  Transportation (200)  Motor Fuel Tax (210)  Heritage Ridge SSA #3 (223)  Knolls at Prairie Creek Subdivision SSA #4 (224)  Greek Row SSA #6 (226)  Market Square SSA #29 (229)  Hunter Ridgebrook SSA #30 (230)  Heartland Fields SSA #14 (234)  Central Area TIF District #1 (260)  Central Business TIF District #3 (262)  Community Development Block Grant (280)  Housing Rehabilitation Fund (285)  Foreign Fire Insurance Tax Fund (290) Page 156 American Rescue Plan Act Fund ______________________________________________________________________________ FUND 110 The City continues to incur qualifying expenditures resulting from the $10.4 million award of funds granted in March 2021. In FY 2021, $3,001,806 of ARPA grant funds were spent on the following projects:  $1,511,017 – re‐hiring twenty‐one public safety (police, fire, and public works) employees (recognized in the General Fund).  $1,148,164 – purchase of Hunter Hillcrest property and building improvements for existing tenants.  $50,981 – relocation assistance of Hunter Hillcrest tenants.  $291,644 – payments to other units of government (DeKalb Park District and Kishwaukee Water Reclamation District) to assist with revenues lost because of COVID‐19. In FY 2022, approximately $3,939,435 of grant funds will be expended:  $1,997,435 recognized in the General Fund to continue to fund the salary and benefits of the public safety re‐hires.  $1,000,000 recognized in the Water Capital Fund for lead service line replacements.  $435,000 for the Hunter Hillcrest relocations and building demolition (ARPA Fund).  $507,000 for street and sidewalk improvements (ARPA Fund). In FY 2023, an additional $1,837,285 of grant funds is expected to be expended out of the General Fund on the salary and benefits of the public safety re‐hires. It is likely that the entire $1.0 million allocated to the lead service line replacement program in the Water Capital Fund won’t be fully spent by December 31, 2022, in which case a portion of that would be re‐budgeted in FY 2023. In the ARPA Fund, $250,000 is budgeted for additional street improvements to be done in the vicinity of the Hunter Hillcrest area, plus an additional $200,000 earmarked for special projects, a portion benefitting that area of the City. Approximately $1.0 million will be left to be spent in FY 2024 on the salary and benefits of the public safety re‐hires and other potential projects, which will exhaust the grant funds. After FY 2024, the full cost of the re‐hired employees will be felt by the General Fund. Page 157  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 110 ‐ AMERICAN RESCUE PLAN ACT FUND ESTIMATED REVENUES INTERGOVERNMENTAL REVENUES 110‐00‐00‐33100 FEDERAL GRANTS 1,478,105 5,211,477 939,100 450,000 (4,761,477) (91.37) INTERGOVERNMENTAL REVENUES 1,478,105 5,211,477 939,100 450,000 (4,761,477) (91.37) OTHER INCOME 110‐00‐00‐34900 RENTAL INCOME 12,684 2,900 110‐00‐00‐37100 INVESTMENT INTEREST 113 20,000 34,101 (20,000) (100.00) OTHER INCOME 12,797 20,000 37,001 (20,000) (100.00) TOTAL ESTIMATED REVENUES 1,490,902 5,231,477 976,101 450,000 (4,781,477) (91.40) EXPENDITURES CONTRACTUAL SERVICES 110‐00‐00‐62100 FINANCIAL SERVICES 5,000 (5,000) (100.00) 110‐00‐00‐63700 DEVELOPMENTAL SERVICES 64,432 300,000 435,000 100,000 (200,000) (66.67) 110‐00‐00‐63800 CONTRACTED SERVICES 291,644 110‐00‐00‐69700 SPECIAL PROJECTS 100,000 100,000 CONTRACTUAL SERVICES 356,076 305,000 435,000 200,000 (105,000) (34.43) EQUIPMENT 110‐00‐00‐81000 LAND ACQUISITION 1,134,713 110‐00‐00‐83000 STREET IMPROVEMENTS 507,000 250,000 250,000 EQUIPMENT 1,134,713 507,000 250,000 250,000 TRANSFERS OUT 110‐00‐00‐91100 TRANSFER TO GENERAL FUND 1,837,285 (1,837,285) (100.00) 110‐00‐00‐91620 TRANSFER TO WATER CAPITAL FUND 1,000,000 (1,000,000) (100.00) TRANSFERS OUT 2,837,285 (2,837,285) (100.00) TOTAL EXPENDITURES 1,490,789 3,142,285 942,000 450,000 (2,692,285) (85.68) NET OF REVENUES/APPROPRIATIONS ‐ FUND 110 113 2,089,192 34,101 BEGINNING FUND BALANCE 113 113 34,214 ENDING FUND BALANCE 113 2,089,305 34,214 34,214 Page 158 GEMT Fund ______________________________________________________________________________ FUND 130 In the late summer of 2020, with the close collaboration of DeKalb IAFF Local 1236, the City pursued supplemental funding through the federal Ground Emergency Medical Transportation (GEMT) program which provides gap funding between what the City might receive in Medicaid funds for ambulance transports, and the actual cost of the ambulance service. In FY2019, the City of DeKalb’s actual cost of providing ambulance service, per trip, was $1,879; the average Medicaid recovery payment was only $211, or approximately 11% of the actual cost of service. The City is projected to receive approximately $1,500,000 in GEMT funding in FY2022, and $1,350,000 in GEMT funds in FY2023. As in FY2022, GEMT funds will be deposited in the GEMT Fund where their receipt and expenditure can be more transparent and responsibly expended for Fire‐related purposes. In FY2022, GEMT revenues funded the purchase of a replacement fire engine, new SCBAs, new “power‐load” stair chairs and cots for all front‐line ambulances, and new incident‐reporting software. Page 159  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 130 ‐ GEMT FUND ESTIMATED REVENUES INTERGOVERNMENTAL REVENUES 130‐00‐00‐33100 FEDERAL GRANTS (AFG) 251,009 251,009 INTERGOVERNMENTAL REVENUES 251,009 251,009 SERVICE CHARGES 130‐00‐00‐34270 GEMT REVENUE 325,743 1,062,000 1,500,000 1,350,000 288,000 27.12 SERVICE CHARGES 325,743 1,062,000 1,500,000 1,350,000 288,000 27.12 OTHER INCOME 130‐00‐00‐37100 INVESTMENT INTEREST 5 4,000 10,000 6,180 2,180 54.50 OTHER INCOME 5 4,000 10,000 6,180 2,180 54.50 TRANSFERS IN 130‐00‐00‐39100 TRANSFER FROM GENERAL FUND 800,000 800,000 (800,000) (100.00) TRANSFERS IN 800,000 800,000 (800,000) (100.00) TOTAL ESTIMATED REVENUES 325,748 1,866,000 2,310,000 1,607,189 (258,811) (13.87) EXPENDITURES COMMODITIES 130‐00‐00‐51600 SUPPLIES/PARTS‐TECHNOLOGY 10,000 10,000 10,000 130‐00‐00‐52900 AMBULANCE SUPPLIES & EQUIPMENT 130,000 130,000 COMMODITIES 10,000 140,000 140,000 CONTRACTUAL SERVICES 130‐00‐00‐61500 MAINTENANCE‐EQUIPMENT 40,000 40,000 40,000 130‐00‐00‐61700 MAINTENANCE‐VEHICLES 40,000 25,000 25,000 (15,000) (37.50) 130‐00‐00‐62300 ARCHITECT/ENGINEERING SERVICES 10,000 50,000 50,000 130‐00‐00‐66200 TRAINING/TRAVEL 30,000 100,000 100,000 CONTRACTUAL SERVICES 80,000 105,000 215,000 135,000 168.75 EQUIPMENT 130‐00‐00‐81000 LAND ACQUISITION 100,000 100,000 130‐00‐00‐86000 EQUIPMENT 546,000 374,500 927,307 381,307 69.84 130‐00‐00‐87000 VEHICLES 1,365,000 712,302 745,236 (619,764) (45.40) EQUIPMENT 1,911,000 1,086,802 1,772,543 (138,457) (7.25) TOTAL EXPENDITURES 1,991,000 1,201,802 2,127,543 136,543 6.86 NET OF REVENUES/APPROPRIATIONS ‐ FUND 130 325,748 (125,000) 1,108,198 (520,354) BEGINNING FUND BALANCE 325,748 325,748 1,433,946 ENDING FUND BALANCE 325,748 200,748 1,433,946 913,592 Page 160 Transportation Fund ______________________________________________________________________________ FUND 200 The Transportation Fund includes the revenues and expenditures associated with transportation planning and public transit services within the DeKalb Urbanized Area (UZA). The City of DeKalb serves as the grant recipient for federal and state funds for transit services in the DeKalb UZA. The Transit staff oversee the management and operations of public transit in the DeKalb UZA. The City of DeKalb is the fiscal agent for State and Federal grant funding which finances transit services including the fixed route and paratransit bus services. The State of Illinois provides funding for 65% of all transit operational funding up to a contractual limit. The Federal Transit Administration (FTA) has provided approximately $1 million annually for transit capital projects and additional operating assistance funding. Through additional funding provided by the Bipartisan Infrastructure Law, federal awards are anticipated to be between $2 million and $2.5 million annually through 2026. Further, the transit program will have approximately $3 million in CARES and ARP funds to draw down by the end of 2025. The final principal funding element is the local contribution provided through Northern Illinois University (NIU) according to an Intergovernmental Agreement (IGA) with the city. NIU is expected to provide slightly over $2 million to support fixed route services in 2023. The Transportation budget is based on the State Fiscal Year (SFY) that runs from July 1 to June 30. With the City operating within a calendar year, the annual transportation budget does not correspond with the city budget. As transportation grant funding allocations are only known up to June 30, 2023, this budget is developed on the assumption that Illinois and federal fiscal year 2023 grant funding will be equal to SFY2023 funding. TRANSIT DIVISION When the DeKalb‐Sycamore area was designated as an urban center in the 2000 U.S. Census, the area became eligible to receive Federal Urbanized Area Formula Grant 5307 funds, which are administered through the Federal Transit Administration (FTA), and Downstate Operating Assistance Program (DOAP) funding from the Illinois Department of Transportation (IDOT). Using state and federal funding sources, the City contracts with Transdev Services Inc. (Transdev) to provide public transportation services within the DeKalb Urbanized Area (UZA). The Transit Budget has several existing grants for which funding is available and Transit staff will submit grant proposals to the FTA to fund several more projects in SFY2022. As previously noted, the DeKalb region is provided an apportionment of grant funds for transit capital projects and Page 161 operating assistance annually. These funds are approved in the Federal Transportation Funding Program. Within the program, specific funds are set aside to provide transit funds to urbanized areas with a population over 50,000 people. The state DOAP grant reimburses the city for up to 65% of the cost for public transit operations. The remaining 35% of the funding must come from other grant sources and local match contributions. The City’s SFY2023 DOAP award is $6,117,800 with a required match of $3,285,055. This funding reflects the SFY2023 DOAP grant budget running from 7/1/2022 to 6/30/2023. Currently, match funding comes from FTA 5307 operating assistance, and NIU transit contribution funds. Table 1 identifies the funding sources for the public transit budget: Table 1: Public Transit Funding Sources Funding Source SFY23 Allocation % Of Budget State of Illinois DOAP Grant (1/1/23 – 12/31/23) $6,117,800 35% Local Match Fund: NIU Contribution $2,065,000 12% FTA 5307 Operating Assistance Funds $2,116,195 12% FTA 5307 Capital Grant‐Facilities $500,000 3% FTA 5307 Capital Grant‐Transit Improvement $1,500,000 9% State of Illinois Capital Grant $5,000,000 29% Miscellaneous Revenue $5,000 <1% Fares from Fixed Route Service $30,000 <1% Fares from Paratransit Service $30,000 <1% Sale of Surplus Vehicles $3,000 <1% Investment Interest $10,800 <1% Totals $17,377,795 The City receives an annual FTA 5307 grant to fund public transit capital purchases and operating assistance. The City is annually allocated approximately $2 million, which varies from year to year based on a formulaic allocation for public transit funding provided in the annual US Federal Budget. These funds can be accumulated over a five‐year period. In SFY2023 (July 1, 2022 to June 30, 2023) the Transit staff expect to spend up to $4.1 Million in FTA 5307 grant funds using current accumulated Federal awards including FTA CARES Act dollars. Table 2 below identifies projects proposed using FTA funds: Page 162 Table 2: 2023 FTA 5307 Grant Funding Project Grant Allocation Transit Facility ‐ Preliminary Engineering $500,000 Capital Purchase ‐ Bus Equipment $1,500,000 Operating Assistance $2,116,195 Total 5307 Grant Funding $4,116,195 As shown in Table 1 above, the transit program is anticipating approximately 40% of its revenues and expenditures to be focused on capital needs. A summary of those project costs and funding sources are found in the following table: Table 3: 2023 Capital Projects Project Fed Share State Share Total Transit Facility: Architecture / Engineering $ 500,000 $ 1,500,000 $ 2,000,000 Transit Facility: Site Preparation Work ‐ $ 3,500,000 $ 3,500,000 Used Equipment Purchase: Transdev Bus Fleet $ 1,500,000 ‐ $ 1,500,000 Total Capital Projects $ 2,000,000 $ 5,000,000 $ 7,000,000 Transit staff are anticipating design work for the transit facility to be completed in 2023 with initial site preparation work to begin in Q3 or Q4 of 2023. Funding for the design work will be a combination of Federal capital planning and IDOT Rebuild Illinois dollars, while site work and eventual construction will be funded completely through the City’s IDOT Rebuild Illinois grant. The used equipment purchase line item supports Transit staff plans to purchase a portion or all the existing Transdev fixed route bus fleet so that those vehicles will fall under city control. As discussed with the City Council in August 2022, Transdev currently owns all buses that operate in fixed route service. City staff see a need to take control of those assets to ensure service stability. Transdev’s ownership of the bus fleet limits competitive bidding from other transit operators since few companies are willing to invest in capital for this type of contract. Additionally, should the City need to switch transit operators in the future, Transdev’s ownership of the buses will be highly problematic for the continuation of service during such a change. Finally, the City indirectly pays for these assets as part of the annual contract costs that Transdev charges. Those costs amount to approximately $500,000 annually. City staff plans on using the 2020 FTA CARES award as the funding mechanism for the Transdev fleet procurement, pending FTA approval. Page 163  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 200 ‐ TRANSPORTATION FUND ESTIMATED REVENUES INTERGOVERNMENTAL REVENUES 200‐30‐37‐33100 FEDERAL GRANTS 1,626,882 785,883 2,000,000 1,050,000 4,116,195 2,116,195 105.81 200‐30‐37‐33200 STATE GRANTS 4,665,350 4,554,874 6,150,000 5,472,000 6,117,800 (32,200) (0.52) 200‐30‐37‐33250 REBUILD IL GRANT 5,000,000 5,000,000 INTERGOVERNMENTAL REVENUES 6,292,232 5,340,757 8,150,000 6,522,000 15,233,995 7,083,995 86.92 SERVICE CHARGES 200‐30‐37‐34600 CHARGES FOR SERVICES 1,619,493 1,798,958 2,065,055 2,040,000 2,065,000 (55) SERVICE CHARGES 1,619,493 1,798,958 2,065,055 2,040,000 2,065,000 (55) OTHER INCOME 200‐30‐37‐37100 INVESTMENT INTEREST 1,796 473 1,500 15,000 10,800 9,300 620.00 200‐30‐37‐38100 MISCELLANEOUS REVENUE 21,293 11,026 58,000 61,592 65,000 7,000 12.07 200‐30‐37‐38600 SALES OF SURPLUS PROPERTY 3,350 7,500 3,000 3,000 (4,500) (60.00) OTHER INCOME 23,089 14,849 67,000 79,592 78,800 11,800 17.61 TOTAL ESTIMATED REVENUES 7,934,814 7,154,564 10,282,055 8,641,592 17,377,795 7,095,740 69.01 EXPENDITURES PERSONNEL 200‐30‐37‐41100 WAGES ‐ FULL‐TIME 165,784 152,212 171,137 164,040 211,743 40,606 23.73 200‐30‐37‐41200 WAGES ‐ PART‐TIME 9,273 4,426 8,303 6,579 24,975 16,672 200.79 200‐30‐37‐42100 EMPLOYER PORTION FICA 12,669 11,212 13,727 12,699 18,108 4,381 31.92 200‐30‐37‐42200 EMPLOYER PORTION IMRF 25,020 22,123 21,033 20,928 18,443 (2,590) (12.31) 200‐30‐37‐42500 EMPLOYEE HEALTH INSURANCE 43,947 49,200 49,217 49,217 21,486 (27,731) (56.34) 200‐30‐37‐42600 WORKER'S COMPENSATION/LIABILITY INSU 931 372 537 537 13,108 12,571 2,340.97 PERSONNEL 257,624 239,545 263,954 254,000 307,863 43,909 16.64 COMMODITIES 200‐30‐37‐51600 SUPPLIES/PARTS‐TECHNOLOGY 7,000 3,000 (7,000) (100.00) 200‐30‐37‐52000 OFFICE SUPPLIES 8,677 4,734 6,180 2,000 3,000 (3,180) (51.46) 200‐30‐37‐55000 FUEL, OIL, & LUBRICANTS 765 127 500 300 1,360 860 172.00 COMMODITIES 9,442 4,861 13,680 5,300 4,360 (9,320) (68.13) CONTRACTUAL SERVICES 200‐30‐37‐61700 MAINTENANCE‐VEHICLES 2,506 190 300 300 300 200‐30‐37‐61800 MAINTENANCE‐SOFTWARE 4,400 4,400 4,400 4,400 12,750 8,350 189.77 200‐30‐37‐62099 PRINTED MATERIALS 5,490 565 25,000 6,000 15,000 (10,000) (40.00) 200‐30‐37‐62100 FINANCIAL SERVICES 5,187 2,575 2,627 2,627 200‐30‐37‐62200 LEGAL SERVICES 4,950 9,000 9,000 9,000 200‐30‐37‐63800 CONTRACTED SERVICES 7,338,007 7,005,121 8,379,430 8,139,806 9,545,445 1,166,015 13.92 200‐30‐37‐63900 OTHER PROFESSIONAL SERVICES 100,000 100,000 200‐30‐37‐64500 TELEPHONE SERVICES 905 864 865 865 1,200 335 38.73 200‐30‐37‐65100 FREIGHT & POSTAGE 48 24 100 100 100 200‐30‐37‐65200 MARKETING ADS & PUBLIC INFO 6,963 3,279 500 2,200 48,000 47,500 9,500.00 200‐30‐37‐65300 LEGAL EXPENSES & NOTICES 6,121 785 1,500 1,000 1,500 200‐30‐37‐66100 DUES & SUBSCRIPTIONS 4,400 5,945 10,000 9,445 10,000 200‐30‐37‐66200 TRAINING/TRAVEL 500 779 5,000 1,500 5,000 200‐30‐37‐66300 TRAVEL EXPENSES 962 500 500 500 CONTRACTUAL SERVICES 7,369,340 7,033,051 8,436,595 8,177,691 9,751,422 1,314,827 15.58 EQUIPMENT 200‐30‐37‐82000 BUILDINGS & IMPROVEMENTS 2,760 1,200,000 100,000 5,500,000 4,300,000 358.33 200‐30‐37‐86000 EQUIPMENT 19,399 945 200‐30‐37‐86100 TECHNOLOGY EQUIPMENT 5,470 200,000 200,000 200‐30‐37‐87000 VEHICLES 27,222 38,000 1,563,000 1,525,000 4,013.16 EQUIPMENT 54,851 945 1,438,000 100,000 7,263,000 5,825,000 405.08 TRANSFERS OUT 200‐30‐37‐91100 TRANSFER TO GENERAL FUND 25,000 25,972 26,464 26,464 51,150 24,686 93.28 TRANSFERS OUT 25,000 25,972 26,464 26,464 51,150 24,686 93.28 TOTAL EXPENDITURES 7,716,257 7,304,374 10,178,693 8,563,455 17,377,795 7,199,102 70.73 NET OF REVENUES/APPROPRIATIONS ‐ FUND 200 218,557 (149,810) 103,362 78,137 0 BEGINNING FUND BALANCE 2,416,704 2,635,259 2,485,449 2,485,449 2,563,586 ENDING FUND BALANCE 2,635,261 2,485,449 2,588,811 2,563,586 2,563,586 Page 164 Motor Fuel Tax Fund ______________________________________________________________________________ FUND 210 The City receives a per capita allocation of Illinois Motor Fuel Tax (MFT) revenues monthly from a State tax on gasoline purchases; there are two components of the revenue, the normal allotment, and the transportation renewal fund. Both funds can only be used for certain costs related to street maintenance and improvement projects, as set forth by the State of Illinois. The annual combined MFT allotment to the City in FY2022 is projected to be $1,647,861. The budgeted FY2023 allocation is $1,700,000. The allotment is budgeted based on estimates generated by the Illinois Municipal League (IML); for 2022, the combined amount is $40.90 per capita, and $43.20 for 2023. Additionally, the REBUILD Illinois Capital Bill issued bonds and local municipalities have received allocations from that bond revenue. This allocation is tabulated using the same per capita formula as the State MFT fund allocations. However, REBUILD funds are more restrictive in terms of eligible uses. For instance, simple resurfacing does not qualify, although DeKalb has several shovel‐ready projects. The City received six installments from the REBUILD Illinois grant program over three fiscal years, totaling $967,250 annually in FY 2020, FY2021 and FY2022. These funds will be used towards two significant Kishwaukee River bridge replacement projects in FY2023 on Lucinda Road and North First Street. FY2023 includes $1.0 million in refunds/reimbursements for Peace Road reconstruction contributions from the DeKalb County and the adjacent business park, Park 88. MFT Revenues 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 165 In FY2023 about $333,000 of the FY2023 MFT allocation will be used to defray the City’s electrical charges and $283,000 will be expended for ice/snow control (e.g. salt) supplies. The MFT monies help defray the electrical costs associated with our streetlights and lighting equipment provided by ComEd. These are recurring costs and do not vary much year to year, except for the recent inflationary increases that are driving FY2023 increases by 11% (electric) and 13.2% (ice/snow). Engineering costs will total $650,000 and will cover costs associated with the bridge construction supervision ($75,000); Peace Road construction engineering ($100,000); completion of the Lucinda bridge replacement design ($275,000); and $200,000 for the engineering associated with the annual street maintenance program in 2023. State MFT funds also shoulder the greater part of funding for the street maintenance program in FY2023 ($2.2 million). Additionally, Fund 210 will finance about $1,000,000 in “Street Improvements” associated with the Peace Road reconstruction from the I‐88 interchange to Macom Drive. Engineering and construction costs do vary annually based on the projects slated to be completed from the City Engineer’s underlying street maintenance program. Finally, as noted above, two significant Kishwaukee River bridge replacement projects in FY2023 are estimated to cost $1,050,000. MFT EXPENDITURES 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 166  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 210 ‐ MOTOR FUEL TAX FUND ESTIMATED REVENUES INTERGOVERNMENTAL REVENUES 210‐00‐00‐33200 STATE GRANTS 967,250 967,250 967,250 (967,250) (100.00) 210‐00‐00‐33550 MOTOR FUEL TAX ALLOTMENT 2,666,423 1,792,150 1,631,027 1,647,861 1,700,000 68,973 4.23 INTERGOVERNMENTAL REVENUES 2,666,423 2,759,400 2,598,277 2,615,111 1,700,000 (898,277) (34.57) OTHER INCOME 210‐00‐00‐37100 INVESTMENT INTEREST 20,887 1,960 10,000 40,000 12,000 2,000 20.00 210‐00‐00‐38100 MISCELLANEOUS REVENUE 1,000,000 (1,000,000) (100.00) 210‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 1,090,000 1,090,000 OTHER INCOME 20,887 1,960 1,010,000 40,000 1,102,000 92,000 9.11 TOTAL ESTIMATED REVENUES 2,687,310 2,761,360 3,608,277 2,655,111 2,802,000 (806,277) (22.35) EXPENDITURES COMMODITIES 210‐00‐00‐51410 SUPPLIES/PARTS‐STREETS 99,214 100,000 100,000 133,000 33,000 33.00 210‐00‐00‐53100 ICE/SNOW CONTROL SUPPLIES 124,946 192,955 250,000 250,000 283,000 33,000 13.20 COMMODITIES 124,946 292,169 350,000 350,000 416,000 66,000 18.86 CONTRACTUAL SERVICES 210‐00‐00‐62300 ARCHITECT/ENGINEERING SERVICES 453,150 595,135 800,000 800,000 650,000 (150,000) (18.75) 210‐00‐00‐64100 ELECTRIC SERVICES 334,506 314,578 300,000 300,000 333,000 33,000 11.00 CONTRACTUAL SERVICES 787,656 909,713 1,100,000 1,100,000 983,000 (117,000) (10.64) EQUIPMENT 210‐00‐00‐81000 LAND ACQUISITION 244,467 (65) 210‐00‐00‐83000 STREET IMPROVEMENTS 246,240 487,143 2,125,000 37,500 1,000,000 (1,325,000) (62.35) 210‐00‐00‐83050 STREET MAINTENANCE 199,108 1,061,510 1,000,000 1,000,000 2,200,000 1,200,000 120.00 210‐00‐00‐83800 BONDED CAPITAL PROJECTS 1,500,000 1,050,000 (450,000) (30.00) 210‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 100,000 75,000 (25,000) (25.00) EQUIPMENT 689,815 1,548,588 4,725,000 1,037,500 4,325,000 (600,000) (12.70) TOTAL EXPENDITURES 1,602,417 2,750,470 6,175,000 2,487,500 5,724,000 (651,000) (10.54) NET OF REVENUES/APPROPRIATIONS ‐ FUND 210 1,084,893 10,890 (2,566,723) 167,611 (2,922,000) BEGINNING FUND BALANCE 2,988,601 4,085,226 4,096,115 4,096,115 4,263,726 FUND BALANCE ADJUSTMENTS 11,733 ENDING FUND BALANCE 4,085,227 4,096,116 1,529,392 4,263,726 1,341,726 Page 167 Special Service Area Funds ______________________________________________________________________________ In 2023 the City will administer six operational Special Services Areas (SSA) designated to pay the costs of various public maintenance and utility items through a property tax levied on the benefitted properties. They are: Heritage Ridge Subdivision Special Service Area #3 (Fund 223) was created in 1990 for the residential subdivision located at the southeast corner of Fairview Drive and First Street. It pays the costs of retention pond mowing and the maintenance of cul‐de‐sac islands including, but not limited to, decorative washed stone and island plant materials. It also provides for a stylized street lighting system and entrance sign. Knolls at Prairie Creek Subdivision SSA #4 (Fund 224) was created in 1994 for the residential subdivision on the west side of Annie Glidden Road between Lincoln Highway and Taylor Street. It pays the costs of maintaining cul‐de‐sac islands including, but not limited to, mulch, river stone and weed control. It also pays the additional costs of maintaining various public areas and provides for a stylized street lighting system and entrance sign. Greek Row Special Service Area #6 (Fund 226) was created in 2004 to finance the electrical costs of streetlighting placed upon private properties that benefit the neighborhood. Market Square Special Service Area #29 (Fund 229) was created on April 27, 2020 (Ordinance 2020‐030) to finance road maintenance on the circulating system of private drives (excluding parking areas) in the Market Square Shopping Center. Hunter Ridgebrook Special Service Area #30 (Fund 230) was created on November 23, 2020. The special service area grew out of a settlement agreement between the City of DeKalb and Hunter Properties for numerous disorderly house citations at the Hunter Ridgebrook Properties. One of the provisions of that settlement agreement was their willingness to accept (or not object to) a special service area (SSA) for the Ridgebrook Properties at the corner of Normal Road and Ridge Drive. The purpose of the SSA is to provide for the public safety and security improvements long desired by residents of the housing complex. The SSA also provides for the maintenance of the City’s property at 912 Edgebrook. The initial levy for the SSA in 2021 was $100,000 which is just within the 5% statutory threshold (in terms of EAV). The 2022 levy was $50,000 and the proposed FY2023 levy is $50,000. Once levied and received, the tax proceeds can be used to offset the cost of Police services, cameras, lighting, re‐paving, and other improvements external to the buildings within the complex. According to the terms of the development agreement reached with Clear Investment Group on December 2, 2021 (Resolution 2021‐103) the special levy will be used to make timely repairs and Page 168 improvements. The special taxes paid in 2022 were paid by the Clear Investment Group and they will be paid by the developer in 2023. Heartland Fields Special Service Area #14 (Fund 234) was created to fund the maintenance, repair, regular care, renewal and replacement of the Common Facilities including the mowing and fertilizing of grass, pruning and trimming of trees and bushes, removal and replacement of diseased or dead landscape materials, the repair and replacement of monument signs, storm water detention basins, storm sewers and related areas and appurtenances, culverts, drains, ditches and tiles, landscape buffers and related areas and appurtenances in the Special Service Area. It also funds a mosquito abatement program in the Special Service Area, as well as the provision of snow removal services on public sidewalks along Lot 101 of the Heartland Fields Subdivision (or in such other areas as the City shall determine, within the Area) all in accordance with the final engineering plan and final plat of subdivision for the Area. The municipal services are unique and are in addition to the improvements provided or maintained by the City generally. Page 169  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 223 ‐ SPECIAL SERVICE AREA #3 (HERITAGE RIDGE) ESTIMATED REVENUES PROPERTY TAXES 223‐00‐00‐30200 PROPERTY TAX ‐ SSA 1,000 999 1,000 1,000 1,000 PROPERTY TAXES 1,000 999 1,000 1,000 1,000 OTHER INCOME 223‐00‐00‐37100 INVESTMENT INTEREST 1 2 OTHER INCOME 1 2 TOTAL ESTIMATED REVENUES 1,001 999 1,000 1,002 1,000 EXPENDITURES CONTRACTUAL SERVICES 223‐00‐00‐61100 MAINTENANCE‐GROUNDS 1,000 798 700 798 700 CONTRACTUAL SERVICES 1,000 798 700 798 700 TRANSFERS OUT 223‐00‐00‐91100 TRANSFER TO GENERAL FUND 500 500 300 300 500 200 66.67 TRANSFERS OUT 500 500 300 300 500 200 66.67 TOTAL EXPENDITURES 1,500 1,298 1,000 1,098 1,200 200 20.00 NET OF REVENUES/APPROPRIATIONS ‐ FUND 223 (499) (299) (96) (200) BEGINNING FUND BALANCE 3,133 2,635 2,336 2,336 2,240 ENDING FUND BALANCE 2,634 2,336 2,336 2,240 2,040 Page 170  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 224 ‐ SPECIAL SERVICE AREA #4 (KNOLLS) ESTIMATED REVENUES PROPERTY TAXES 224‐00‐00‐30200 PROPERTY TAX ‐ SSA 5,495 5,490 5,500 5,500 5,500 PROPERTY TAXES 5,495 5,490 5,500 5,500 5,500 OTHER INCOME 224‐00‐00‐37100 INVESTMENT INTEREST 3 5 OTHER INCOME 3 5 TOTAL ESTIMATED REVENUES 5,498 5,490 5,500 5,505 5,500 EXPENDITURES CONTRACTUAL SERVICES 224‐00‐00‐61100 MAINTENANCE‐GROUNDS 7,000 3,898 5,000 2,598 5,000 CONTRACTUAL SERVICES 7,000 3,898 5,000 2,598 5,000 TRANSFERS OUT 224‐00‐00‐91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TRANSFERS OUT 500 500 500 500 500 TOTAL EXPENDITURES 7,500 4,398 5,500 3,098 5,500 NET OF REVENUES/APPROPRIATIONS ‐ FUND 224 (2,002) 1,092 2,407 0 BEGINNING FUND BALANCE 4,029 2,027 3,120 3,120 5,527 ENDING FUND BALANCE 2,027 3,119 3,120 5,527 5,527 Page 171  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 226 ‐ SPECIAL SERVICE AREA #6 (GREEK ROW) ESTIMATED REVENUES PROPERTY TAXES 226‐00‐00‐30200 PROPERTY TAX ‐ SSA 16,401 16,401 15,500 15,500 12,000 (3,500) (22.58) PROPERTY TAXES 16,401 16,401 15,500 15,500 12,000 (3,500) (22.58) OTHER INCOME 226‐00‐00‐37100 INVESTMENT INTEREST 7 2 30 OTHER INCOME 7 2 30 TOTAL ESTIMATED REVENUES 16,408 16,403 15,500 15,530 12,000 (3,500) (22.58) EXPENDITURES CONTRACTUAL SERVICES 226‐00‐00‐64100 ELECTRIC SERVICES 15,432 11,161 15,000 10,000 10,000 (5,000) (33.33) CONTRACTUAL SERVICES 15,432 11,161 15,000 10,000 10,000 (5,000) (33.33) TRANSFERS OUT 226‐00‐00‐91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TRANSFERS OUT 500 500 500 500 500 TOTAL EXPENDITURES 15,932 11,661 15,500 10,500 10,500 (5,000) (32.26) NET OF REVENUES/APPROPRIATIONS ‐ FUND 226 476 4,742 5,030 1,500 BEGINNING FUND BALANCE 9,754 10,229 14,971 14,971 20,001 ENDING FUND BALANCE 10,230 14,971 14,971 20,001 21,501 Page 172  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 229 ‐ MARKET SQUARE AREA #29 ESTIMATED REVENUES PROPERTY TAXES 229‐00‐00‐30200 PROPERTY TAX ‐ SSA 200,007 50,000 50,000 50,000 PROPERTY TAXES 200,007 50,000 50,000 50,000 OTHER INCOME 229‐00‐00‐37100 INVESTMENT INTEREST 12 300 OTHER INCOME 12 300 TOTAL ESTIMATED REVENUES 200,019 50,000 50,300 50,000 EXPENDITURES CONTRACTUAL SERVICES 229‐00‐00‐61420 MAINTENANCE‐STREETS 240,000 240,000 50,000 (190,000) (79.17) CONTRACTUAL SERVICES 240,000 240,000 50,000 (190,000) (79.17) TOTAL EXPENDITURES 240,000 240,000 50,000 (190,000) (79.17) NET OF REVENUES/APPROPRIATIONS ‐ FUND 229 200,019 (190,000) (189,700) BEGINNING FUND BALANCE 200,018 200,018 10,318 ENDING FUND BALANCE 200,019 10,018 10,318 10,318 Page 173  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 230 ‐ HUNTER RIDGEBROOK #30 ESTIMATED REVENUES PROPERTY TAXES 230‐00‐00‐30200 PROPERTY TAX ‐ SSA 100,003 50,000 50,000 50,000 PROPERTY TAXES 100,003 50,000 50,000 50,000 OTHER INCOME 230‐00‐00‐37100 INVESTMENT INTEREST 1 50 OTHER INCOME 1 50 TOTAL ESTIMATED REVENUES 100,004 50,000 50,050 50,000 EXPENDITURES CONTRACTUAL SERVICES 230‐00‐00‐63800 CONTRACTED SERVICES 52,500 102,554 50,054 95.34 CONTRACTUAL SERVICES 52,500 102,554 50,054 95.34 TRANSFERS OUT 230‐00‐00‐91100 TRANSFER TO GENERAL FUND 97,500 97,500 (97,500) (100.00) TRANSFERS OUT 97,500 97,500 (97,500) (100.00) TOTAL EXPENDITURES 97,500 150,000 102,554 (47,446) (31.63) NET OF REVENUES/APPROPRIATIONS ‐ FUND 230 2,504 (100,000) 50,050 (52,554) BEGINNING FUND BALANCE 2,504 2,504 52,554 ENDING FUND BALANCE 2,504 (97,496) 52,554 0 Page 174  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 234 ‐ SPECIAL SERVICE AREA #14 (HEARTLAND FIELDS) ESTIMATED REVENUES PROPERTY TAXES 234‐00‐00‐30200 PROPERTY TAX ‐ SSA 2,500 2,500 2,500 2,500 2,000 (500) (20.00) PROPERTY TAXES 2,500 2,500 2,500 2,500 2,000 (500) (20.00) OTHER INCOME 234‐00‐00‐37100 INVESTMENT INTEREST 3 1 20 OTHER INCOME 3 1 20 TOTAL ESTIMATED REVENUES 2,503 2,501 2,500 2,520 2,000 (500) (20.00) EXPENDITURES CONTRACTUAL SERVICES 234‐00‐00‐61100 MAINTENANCE‐GROUNDS 2,500 630 2,500 CONTRACTUAL SERVICES 2,500 630 2,500 TRANSFERS OUT 234‐00‐00‐91100 TRANSFER TO GENERAL FUND 500 500 500 500 TRANSFERS OUT 500 500 500 500 TOTAL EXPENDITURES 500 500 2,500 630 3,000 500 20.00 NET OF REVENUES/APPROPRIATIONS ‐ FUND 234 2,003 2,001 1,890 (1,000) BEGINNING FUND BALANCE 6,947 8,950 10,952 10,952 12,842 ENDING FUND BALANCE 8,950 10,951 10,952 12,842 11,842 Page 175 Central Area Tax Increment Finance (#1) Fund ______________________________________________________________________________ FUND 260 The Central Area TIF District was established in 1986 to support new development and redevelopment throughout a large section of the City that included the downtown, Pleasant Street neighborhood, and Sycamore Road, and later expanded to include the Ellwood Historic Neighborhood. In 2008, the City worked with the various local taxing districts with overlapping jurisdictions to approve an intergovernmental agreement that declared one‐half of the annual TIF revenues as surplus in exchange for supporting a 12‐year extension of the Central Area TIF District. Due to the Central Area TIF District being established as a sales tax and property tax TIF district, the TIF Act requires that a proportional share of any surplus declaration be paid back to the Illinois Department of Revenue and the City of DeKalb as repayment for prior sales tax receipts. The proportional share of the surplus is based on a ratio of the total sales tax receipts collected over the life of the district, compared to property tax receipts collected over the life of the district. The final TIF intergovernmental agreement, dated November 15, 2020, and approved by the boards of all participating TIF taxing bodies, called for the termination of the Central Area TIF district by December 31, 2021. On October 25, 2021, the DeKalb City Council approved Ordinance 2021‐043 terminating the Central Area Tax Increment Financing Redevelopment Area (TIF #1) and authorizing the transfer of remaining, uncommitted funds to TIF #3. As of January 1, 2022, TIF #1 was no longer designated as a redevelopment project area under the Illinois TIF Act (65 ILCS 5/11‐74, 1‐1, et seq.). However, the City Attorney encouraged the set aside of a residual amount ($19,471) to cover any property tax assessment appeals that might be pending before the Property Tax Appeal Board in FY2022. In FY2023, the residual amount ($19,471) will remain until all Tax Appeal Board rulings have been issued. If no appeals draw upon this residual, the remaining funds will be transferred to TIF #3 and the TIF #1 budget fund will be closed. Page 176  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 260 ‐ TIF FUND #1 (CENTRAL AREA) ESTIMATED REVENUES PROPERTY TAXES 260‐00‐00‐30300 PROPERTY TAX ‐ TIF 6,611,022 6,727,258 PROPERTY TAXES 6,611,022 6,727,258 OTHER INCOME 260‐00‐00‐37100 INVESTMENT INTEREST 28,951 1,224 260‐00‐00‐37500 GAIN/LOSS ON INVESTMENTS 13,104 OTHER INCOME 28,951 14,328 TOTAL ESTIMATED REVENUES 6,639,973 6,741,586 EXPENDITURES CONTRACTUAL SERVICES 260‐00‐00‐62100 FINANCIAL SERVICES 85,247 14,381 260‐00‐00‐63800 CONTRACTED SERVICES 11,693 260‐00‐00‐65300 LEGAL EXPENSES & NOTICES 20,000 1,912 260‐00‐00‐68600 TIF SURPLUS DISTRIBUTION 3,305,511 3,363,629 260‐00‐00‐69199 PRIV PROP REHAB / REDEVELOP 20,055 CONTRACTUAL SERVICES 3,430,813 3,391,615 EQUIPMENT 260‐00‐00‐82000 BUILDINGS & IMPROVEMENTS 70,119 180,970 260‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 98,871 730 EQUIPMENT 168,990 181,700 TRANSFERS OUT 260‐00‐00‐91100 TRANSFER TO GENERAL FUND 5,000 260‐00‐00‐91262 TRANSFER TO TIF #3 FUND 4,275,000 2,650,000 19,471 19,471 260‐00‐00‐91375 TRANSFER TO TIF DEBT SERVICE FUND 1,195,000 1,190,800 260‐00‐00‐91650 TRANSFER TO AIRPORT FUND 37,646 89,277 TRANSFERS OUT 5,512,646 3,930,077 19,471 19,471 TOTAL EXPENDITURES 9,112,449 7,503,392 19,471 19,471 NET OF REVENUES/APPROPRIATIONS ‐ FUND 260 (2,472,476) (761,806) (19,471) BEGINNING FUND BALANCE 3,178,753 781,277 19,471 19,471 19,471 FUND BALANCE ADJUSTMENTS 75,000 ENDING FUND BALANCE 781,277 19,471 19,471 19,471 ‐ Page 177 Central Business District Tax Increment Finance (#3) Fund ______________________________________________________________________________ FUND 262 On February 11, 2019, the City Council approved Ordinance 2018‐70 Adopting Tax Increment Financing for the DeKalb Central Business District TIF (TIF #3). The primary purpose was to promote continuing commercial and residential rehabilitation and redevelopment in the central business district. Until December 31, 2021, TIF #1 supported several significant redevelopment projects in the central business district. TIF #3 was created to continue the momentum of redevelopment. Several properties that previously existed within TIF #1, including Cornerstone, Plaza DeKalb, Agora Tower, and Johann Suites, now lie within the boundaries of TIF #3. The TIF Act does allow for municipalities to “port” funding between TIF districts, so long as they are contiguous to each other, and the use of transferred funds has eligible benefits to the TIF district to which funds are ported. In FY2022, $2.65 million was transferred from TIF #1 to TIF #3 as part of the closing of TIF #1. These funds will support ongoing redevelopment projects that were within TIF #1 when approved but are now within the boundaries of TIF #3, as well as other anticipated projects which are allowable under the TIF Act. After January 1, 2022, only TIF #3 will provide funding for private rehabilitation projects based on incremental property tax revenues as defined by Illinois TIF statutes. TIF #3 is substantially smaller in area and revenue than TIF #1 was at its peak. At one time, TIF #1 generated over $7 million a year in incremental revenue; TIF #3 is expected to generate about $519,935 in FY2023. Likewise, TIF #1 once comprised about 19% of DeKalb’s corporate limits; TIF #3 is basically the downtown central core following IL Rt. 38 from the NIU lagoon eastward to about Dodge Avenue and extending north and south of Lincoln Highway by about two blocks in either direction. The following projects were funded in FY2022:  Downtown IL Rt. 38 Reconfiguration ($1,800,000). This TIF #3 project is pending final closeout by end of 2022. The reconfiguration reduced the four‐lane downtown section of IL Rt. 38 between First and Fourth Streets to three lanes (with a center turn lane). This project widened the downtown sidewalks by about 5‐6 feet on both the north and south sides, allowing for a more pedestrian‐friendly streetscape and mitigating the truck “raceway” through the heart of DeKalb’s downtown. The wider sidewalks afford more room for sidewalk sales, outdoor seating, and more leisurely enjoyment of the downtown businesses. The City has also addressed the IDOT requirement for a parallel bike path by Page 178  committing to such a pathway on Grove Street, and addressed various IDOT technical suggestions for turn radii, etc.  Architectural Improvement Program (AIP): $118,185 (estimate). This program principally encourages owners of commercial property to maintain the appearance of their downtown properties. Approved projects are considered on a case‐by‐case basis and may be provided up to $25,000 in matching funding according to a three‐tier system: a 50% reimbursement rate is assigned to eligible major capital improvements; a 25% reimbursement rate is assigned to eligible minor capital improvements; and a 10% reimbursement rate is assigned to defray the costs of deferred maintenance. All funding is subject to final approval by the DeKalb City Council.  Private Property Rehabilitation:  Agora Tower. The Project’s developer, John Pappas, and general contractor, Weaver Construction, projected full occupancy by Thanksgiving 2022. Tenants have slowly moved into the north/south portion which was given a tentative occupancy in late September. The project funding was approved in September 2019. The final payout request is scheduled to be paid during the fourth quarter upon full occupancy.  200 S. Fourth Street: City Hall Suites. This redevelopment project will be an “earner.” The one‐block area has been off the tax rolls since the late 1960s so once the property is occupied all the assessed valuation will count toward the calculation of the increment. The former city hall previously located here has been razed, the excavator has crushed and removed the masonry debris for recycling (except what has been used on the site), and the main building “pad” has been prepped. The general contractor, Pappas Development, has also replaced old water and sewer mains as well as electrical and natural gas services. To date, $502,846 of the $750,000 TIF #3 grant has been allocated. The developer, John Pappas, is nearing completion of his other large project referenced above, Agora Tower, and will shift to the S. Fourth Street site as weather permits in the late Fall of 2022. The remaining $247,154 is budgeted to be expended in FY2023.  TIF Surplus Distribution: $152,176, based on 30% of the property taxes received. The following significant TIF#3 spending is projected for FY2023:  Private Property Rehabilitation: $247,154 (200 S. Fourth Street final payment) plus $100,000 in Architectural Improvement Program (AIP).  Other Capital Improvements: $500,000 (estimated).  TIF Surplus Distribution: $155,981, based on 30% of the property taxes received. Page 179  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 262 ‐ TIF FUND #3 ESTIMATED REVENUES PROPERTY TAXES 262‐00‐00‐30300 PROPERTY TAX ‐ TIF 300,640 458,809 507,000 507,254 519,935 12,935 2.55 PROPERTY TAXES 300,640 458,809 507,000 507,254 519,935 12,935 2.55 OTHER INCOME 262‐00‐00‐37100 INVESTMENT INTEREST 201 1,097 250 20,000 6,000 5,750 2,300.00 262‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 8,713 OTHER INCOME 201 1,097 250 28,713 6,000 5,750 2,300.00 TRANSFERS IN 262‐00‐00‐39260 TRANSFER FROM TIF #1 FUND 4,275,000 2,650,000 19,471 19,471 TRANSFERS IN 4,275,000 2,650,000 19,471 19,471 TOTAL ESTIMATED REVENUES 4,575,841 3,109,906 507,250 535,967 545,406 38,156 7.52 EXPENDITURES CONTRACTUAL SERVICES 262‐00‐00‐62100 FINANCIAL SERVICES 703 556 750 8,660 8,830 8,080 1,077.33 262‐00‐00‐63800 CONTRACTED SERVICES 6,111 6,111 6,294 183 2.99 262‐00‐00‐65300 LEGAL EXPENSES & NOTICES 2,245 1,000 5,304 5,304 262‐00‐00‐68600 TIF SURPLUS DISTRIBUTION 138,000 152,176 155,981 17,981 13.03 262‐00‐00‐69199 PRIV PROP REHAB / REDEVELOP 2,803,802 624,588 1,401,571 794,174 347,154 (1,054,417) (75.23) CONTRACTUAL SERVICES 2,804,505 627,389 1,546,432 962,121 523,563 (1,022,869) (66.14) EQUIPMENT 262‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 127,053 1,800,000 1,800,000 500,000 (1,300,000) (72.22) EQUIPMENT 127,053 1,800,000 1,800,000 500,000 (1,300,000) (72.22) TOTAL EXPENDITURES 2,804,505 754,442 3,346,432 2,762,121 1,023,563 (2,322,869) (69.41) NET OF REVENUES/APPROPRIATIONS ‐ FUND 262 1,771,336 2,355,464 (2,839,182) (2,226,154) (478,157) BEGINNING FUND BALANCE (500,000) 1,271,337 3,626,801 3,626,801 1,400,647 ENDING FUND BALANCE 1,271,336 3,626,801 787,619 1,400,647 922,490 Page 180 Community Development Block Grant Fund ______________________________________________________________________________ Fund 280 In 1993, the U. S. Census Bureau notified the City that DeKalb County was considered to be part of the Chicago primary metropolitan statistical area (PMSA). The PMSA designation enabled DeKalb, as the largest municipality within the County, to be considered by the U.S. Department of Housing and Urban Development (HUD) as an entitlement community and eligible to receive direct funding through the Community Development Block Grant (CDBG) program on an annual basis. Funding is subject to annual federal appropriation and can only be used for CDBG eligible activities. The CDBG program year runs from April 1 through March 31. During FY 2022, the City administered both CDBG Entitlement and CDBG COVID‐19 funds in the amount of about $679,000. These monies supported such diverse social programs as the transportation of low‐income children to and from daycare to school, a Summer Meals Program at University Village for low‐income children, and additional services for the elderly, homeless, and survivors of domestic violence. The FY2022 fund allocation also included the financing of road improvements on Ridge Drive in the amount of $222,000. The 2023 program will be financed by an estimated federal grant of $512,500 along with any carryover funds from 2022. It should be noted that Joanne Rouse, the Community Services Coordinator, also administered the separate Human Services Funding Program that is funded by the General Fund through the Community Development Department (#100‐40‐41‐62700). In 2022, numerous calls were received from individual residents for rental assistance, utility assistance, food, shelter for the homeless, and other pandemic and non‐pandemic‐related needs. The Community Services Coordinator worked with each caller to identify their needs and connect them to the appropriate community resources if the needs were for services the City does not provide. Ms. Rouse will retire in December 2022 after many years of compassionate and faithful service. She will be succeeded by Jennifer Yochem who will lead the CDBG program as Community Services Coordinator in 2023. Ms. Yochem has over fifteen years of experience working with low to moderate income households, including fourteen years as admissions manager and coordinator with the DeKalb County Housing Authority. Page 181  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 280 ‐ CDBG FUND ESTIMATED REVENUES INTERGOVERNMENTAL REVENUES 280‐00‐00‐33100 FEDERAL GRANTS 501,266 920,497 501,000 761,558 512,500 11,500 2.30 INTERGOVERNMENTAL REVENUES 501,266 920,497 501,000 761,558 512,500 11,500 2.30 TOTAL ESTIMATED REVENUES 501,266 920,497 501,000 761,558 512,500 11,500 2.30 EXPENDITURES COMMODITIES 280‐00‐00‐52000 OFFICE SUPPLIES 18 106 100 100 100 COMMODITIES 18 106 100 100 100 CONTRACTUAL SERVICES 280‐00‐00‐62100 FINANCIAL SERVICES 703 746 710 842 1,028 318 44.79 280‐00‐00‐62700 HUMAN & SOCIAL SERVICES 135,008 224,599 60,000 60,000 60,000 280‐00‐00‐63700 DEVELOPMENTAL SERVICES 49,671 11,170 225,000 80,000 80,000 (145,000) (64.44) 280‐00‐00‐63750 DEMOLITION SERVICES 29,581 248,679 280‐00‐00‐63800 CONTRACTED SERVICES 5,000 (5,000) (100.00) 280‐00‐00‐65300 LEGAL EXPENSES & NOTICES 1,513 1,246 2,000 700 700 (1,300) (65.00) 280‐00‐00‐66100 DUES & SUBSCRIPTIONS 25 50 75 75 75 280‐00‐00‐66200 TRAINING/TRAVEL 168 800 800 CONTRACTUAL SERVICES 216,669 486,490 293,585 141,617 142,603 (150,982) (51.43) EQUIPMENT 280‐00‐00‐83000 STREET IMPROVEMENTS 26,704 280‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 192,541 317,559 120,000 539,246 292,500 172,500 143.75 EQUIPMENT 192,541 344,263 120,000 539,246 292,500 172,500 143.75 TRANSFERS OUT 280‐00‐00‐91100 TRANSFER TO GENERAL FUND 92,038 89,636 87,000 80,595 77,297 (9,703) (11.15) TRANSFERS OUT 92,038 89,636 87,000 80,595 77,297 (9,703) (11.15) TOTAL EXPENDITURES 501,266 920,495 500,685 761,558 512,500 11,815 2.36 NET OF REVENUES/APPROPRIATIONS ‐ FUND 280 2 315 BEGINNING FUND BALANCE ENDING FUND BALANCE 2 315 Page 182 Housing Rehabilitation Fund ______________________________________________________________________________ FUND 285 Beginning in the late 1970s and continuing through 1983, the City received Community Development Assistance Program (CDAP) and various other federal and state grants that were used for housing rehabilitation activities. A fund was established as the pass‐through account for the grant and as the repository of loan repayments and recaptured funds that were restricted for reuse for similar programs. In 1993, the City became an entitlement community through the Federal Community Development Block Grant program. At that time, a new fund (CDBG Fund) was set up to manage the annual grant allocation and the prior fund was maintained as the revolving loan fund for CDBG. In addition to CDBG, the City periodically receives other grants and this fund is used as the pass‐through for those as well. The use or reuse of dollars in this fund carries substantial restrictions and cannot be co‐mingled with other City, State or Federal revenues. Funds are budgeted to assist very low (50% AMI) and extremely low (30% AMI) income residents with home repair costs that exceed the $5,000 CDBG Program limit when the homeowner has no personal resources to cover the overage and the overage amount is not excessive. Use of this fund is subject to review and approval of the City Manager prior to the commitment of funds. Funds are also available for the emergency demolition of residential structures and minor expenses related to this activity. Because these funds were originally CDBG funds, the City must exercise caution to ensure that any use of these monies meets all HUD guidelines and requirements for use of their funds. For the last few years this fund has had very little activity as no qualifying projects have been identified. FY 2023 is expected to be a dormant year again. Page 183  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 285 ‐ HOUSING REHAB FUND ESTIMATED REVENUES OTHER INCOME 285‐00‐00‐37100 INVESTMENT INTEREST 122 35 100 48 48 285‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 5,000 30,000 633 (30,000) (100.00) OTHER INCOME 5,122 35 30,000 733 48 (29,952) (99.84) TOTAL ESTIMATED REVENUES 5,122 35 30,000 733 48 (29,952) (99.84) EXPENDITURES CONTRACTUAL SERVICES 285‐00‐00‐62100 FINANCIAL SERVICES 351 278 360 427 (360) (100.00) 285‐00‐00‐63700 DEVELOPMENTAL SERVICES 70 30,000 55 (30,000) (100.00) 285‐00‐00‐65300 LEGAL EXPENSES & NOTICES 110 CONTRACTUAL SERVICES 461 348 30,360 482 (30,360) (100.00) TOTAL EXPENDITURES 461 348 30,360 482 (30,360) (100.00) NET OF REVENUES/APPROPRIATIONS ‐ FUND 285 4,661 (313) (360) 251 48 BEGINNING FUND BALANCE 65,934 70,594 70,281 70,281 70,532 ENDING FUND BALANCE 70,595 70,281 69,921 70,532 70,580 Page 184 Foreign Fire Insurance Tax Fund ______________________________________________________________________________ FUND 290 The Foreign Fire Insurance Tax Fund was created in 1992 by the City Council in compliance with applicable state statutory provisions. A two‐percent tax is imposed on the gross receipts of the fire insurance premiums provided by insurance companies not located within Illinois, and for property located in the City. These taxes, along with similar taxes imposed by most Illinois municipalities, are collected by the state and distributed to municipalities on a per capita basis. By ordinance, the Foreign Fire Insurance Tax Board members are elected by the Fire Department from among its members. This Board is empowered to expend Foreign Fire Insurance Tax proceeds for the “maintenance, benefit, and use of the Fire Department.” This Board cannot expend tax proceeds for projects not given budget approval by the City Council. The City Council cannot authorize the expenditures of tax proceeds for projects not approved by the Board. Consequently, the system requires the City Council and the Board to mutually agree on the expenditures. Expenditures from this fund are used for the betterment of the Fire department. Typically, they have included station improvements, station repairs, furniture for stations, personal protection equipment and physical fitness equipment. The FY2023 allocation is estimated to be $81,000. The planned expenditures in FY2023 total $76,491 and include the following:  Recall jackets for new members;  10 new Fire helmets;  6‐thermal imaging cameras;  Replacement beds;  Replacement appliances;  Carpet Cleaning;  Workout equipment;  Kitchen supplies;  Support for station upgrades. Page 185  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 290 ‐ FOREIGN FIRE INSURANCE TAX ESTIMATED REVENUES OTHER INCOME 290‐00‐00‐31950 MISCELLANEOUS TAXES 64,933 72,923 72,500 76,899 81,000 8,500 11.72 OTHER INCOME 64,933 72,923 72,500 76,899 81,000 8,500 11.72 TOTAL ESTIMATED REVENUES 64,933 72,923 72,500 76,899 81,000 8,500 11.72 EXPENDITURES COMMODITIES 290‐00‐00‐51300 SUPPLIES/PARTS‐BUILDINGS 10,382 21,459 9,000 (9,000) (100.00) 290‐00‐00‐51500 SUPPLIES/PARTS‐EQUIPMENT 4,526 290‐00‐00‐52800 FIREFIGHTING SUPPLIES & EQUIPMENT 12,730 12,476 13,141 12,600 12,600 290‐00‐00‐53300 SMALL TOOLS & EQUIPMENT 728 3,157 3,000 (3,000) (100.00) 290‐00‐00‐54000 UNIFORMS/PROTECTIVE CLOTHING 2,418 7,541 750 (750) (100.00) 290‐00‐00‐59999 COMMODITIES 9,500 11,500 11,500 COMMODITIES 26,258 49,159 12,750 22,641 24,100 11,350 89.02 CONTRACTUAL SERVICES 290‐00‐00‐61300 MAINTENANCE‐BUILDINGS 5,956 3,575 2,200 2,200 290‐00‐00‐61500 MAINTENANCE‐EQUIPMENT 764 5,500 5,500 290‐00‐00‐65200 MARKETING ADS & PUBLIC INFO 2,461 1,054 500 500 2,500 2,000 400.00 290‐00‐00‐66100 DUES & SUBSCRIPTIONS 2,506 6,633 2,903 3,152 3,191 288 9.92 CONTRACTUAL SERVICES 4,967 13,643 3,403 7,991 13,391 9,988 293.51 EQUIPMENT 290‐00‐00‐86000 EQUIPMENT 14,845 45,000 37,097 39,000 (6,000) (13.33) 290‐00‐00‐86200 OFFICE FURNITURE & EQUIPMENT 13,588 8,766 6,500 (6,500) (100.00) EQUIPMENT 13,588 23,611 51,500 37,097 39,000 (12,500) (24.27) TOTAL EXPENDITURES 44,813 86,413 67,653 67,729 76,491 8,838 13.06 NET OF REVENUES/APPROPRIATIONS ‐ FUND 290 20,120 (13,490) 4,847 9,170 4,509 BEGINNING FUND BALANCE 62,919 83,039 69,548 69,548 78,718 ENDING FUND BALANCE 83,039 69,549 74,395 78,718 83,227 Page 186 Section Six Debt Service Funds  General Fund Debt Service (300) Page 187 Debt Service Fund ______________________________________________________________________________ General Fund Debt Service (Fund 300) Debt Limits Chapter 65, Section 5/8‐5‐1 of Illinois Compiled Statutes governs computation of the legal debt margin, however the City is a home rule municipality and thus not subject to any limitations. The City’s debt policy provides more restrictive guidelines for debt issuance, however, including the following: 1. Ratio of gross bonded debt divided by the full market value of taxable property should not exceed 2% Gross bonded debt $17,065,000* MV taxable property = $2,340,000,000 = 0.729% * includes $4,455,000 of Library debt principal 2. Ratio of gross bonded debt divided by population should not exceed $1,200 Gross bonded debt $17,065,000* Population = 40,290 = $423.55 3. Annual debt service fund expenditures divided by General Fund expenditures should not exceed 10% Debt Service Fund expenditures = $1,854,570 Debt service in General Fund (Library) = $ 469,599 Total debt service expenditures (2023) = $2,324,169 General Fund expenditures (2023) = $43,789,570 = 5.0% 4. The City’s debt service duration should not exceed 120% of the life of the asset. 5. The City should maintain General Fund balance at a minimum 25% of annual expenditures, exclusive of interfund transfers. The City is in compliance with all the above metrics within the 2023 Budget. Bond Rating In October 2020, the City’s bond rating was downgraded from A1 with a “negative outlook” to A2 by Moody’s Investors Service based on the large pension liability the City has shown for the Police and Fire Pension Funds. The rating was confirmed in November 2022. One of the City’s goals, as noted in the Finance Department narrative, is to improve the bond rating over the next few years. Page 188 Outstanding General Obligation Debt The following bond issues are retired through the Debt Service Fund: General Obligation Refunding Bonds of 2010C: In December 2010, the City issued $5,415,000 of General Obligation Refunding Bonds to refinance prior debt at a lower interest cost. The original obligations were issued to finance storm sewer construction, road reconstruction, park land, and initial costs for a police station. The debt service is based on a 13‐year amortization schedule with interest ranging from 1.90% to 5.90%. Semi‐annual interest payments are due July 1st and January 1st while annual principal payments are due each January 1. The bonds mature on January 1, 2023. General Obligation Bonds of 2012A: In October 2012, the City issued $9,905,000 of G.O. Refunding Bonds for the purpose of constructing a new Police Station. The debt service is based on a 17‐year amortization schedule with interest ranging from 2.00% to 2.50%. Semi‐annual interest payments are due July 1st and January 1st while annual principal payments are due each January 1. The bonds mature on January 1, 2030. General Obligation Refunding Bonds of 2019: As of December 31, 2018, an outstanding principal balance of $3,905,000 existed for the 2010B G.O. Refunding Bond with interest ranging from 4.25% to 4.75%. In October 2019, the City issued $3,925,000 of G.O. Refunding Bonds to refinance the 2010B bonds at a lower interest cost. The original obligations were issued to finance a public works facility expansion, a new traffic signal, and various road projects. The debt service is based on an 8‐year amortization schedule with an interest rate of 1.82%. Semi‐annual interest payments will be due July 1st and January 1st while annual principal payments are due each January 1. The bonds mature on January 1, 2028. General Obligation Taxable Series 2020: At the August 17, 2020, meeting of the City Council and the Finance Advisory Committee, the extraordinary impact of the COVID‐19 crisis on City finances was described in considerable detail. The estimated $4.5 million drop in general operating revenues, offset in part by an expected infusion of federal Cares Act funding by the end of the calendar year, had posed very substantial challenges. Maintaining the services expected of the Fire, Police and Public Works departments under such reduced revenues was perhaps the singular challenge. It is also important to note that the fall in general operating revenues meant a fall in the City’s General Fund reserve balance, which had been re‐built in 2019 after several years of resting below the policy level of 25% of the annual General Fund expenses. To balance the projected 2021 General Fund Budget without further exhaustion of the City’s General Fund reserves, the City Manager proposed an investigation of bond refunding options that might reduce or eliminate the roughly $1.8 million in general obligation debt to be paid from the General Fund in 2021. The re‐structuring of the City’s January 1, 2021, and July 1, 2021, principal and interest payments was, in effect, a “scoop and toss.” Debt payments on the pertinent bonds from each of the outstanding City general obligations were moved from Fiscal Year 2021 to Fiscal Years 2028, 2029, and 2030. This process extended the bond terms but at a lower annual debt service level at the end of the terms. The overall increase in debt service over the next 10 years increased; however, by deferring the debt payments from FY2021 to a future date when the full EAV of the Ferrara and Facebook projects should have been realized, the City was arguably in a better position to make those payments, given the fiscal constraints related to the COVID pandemic. The bonds mature on January 1, 2030. Page 189 The following bond issues are retired through the General Fund: General Obligation Bonds of 2013A: This bond covers a debt undertaken by the City to help the DeKalb Public Library finance its building expansion in 2012‐2013. The bonds were refunded in 2022 as noted below: the principal payments due January 1, 2023, and January 1, 2024, will continue to be paid by the City, the remaining payments were refunded. General Obligation Series 2022 Refunding Bonds: On June 13, 2022, the City Council authorized the issuance of bonds to refund the existing General Obligation Bonds, Series 2013A (Library Bonds) to take advantage of the low interest rate environment. Aware that rates would be rising before the January 1, 2023, call date, the Finance staff and the bond advisors recommended a private placement and forward rate lock to secure the current low rates in advance. The official refunding transpired on October 4, 2022. The City lowered its interest rate and achieved a net present value savings of about $155,000 from the transaction. The bonds mature on January 1, 2033. SCHEDULE OF FUTURE DEBT SERVICE BY ISSUE – COMBINED PRINCIPAL & INTEREST YEAR 2010 C 2012 A 2013 A 2019 2020 2022 Total 2023 $664,028 $888,031 $350,375 $253,751 $46,110 $119,224 $2,321,519 2024 ‐ 887,581 350,175 929,150 46,110 121,234 2,334,250 2025 ‐ 886,831 ‐ 928,180 46,110 470,748 2,331,869 2026 ‐ 885,781 ‐ 931,891 46,110 470,060 2,333,842 2027 ‐ 888,863 ‐ 930,283 46,110 469,088 2,334,344 2028 ‐ 886,066 ‐ 105,956 466,223 467,830 1,926,075 2029 ‐ 887,356 ‐ ‐ 569,855 471,216 1,928,427 2030 ‐ 511,313 ‐ ‐ 946,687 469,246 1,927,246 2031 ‐ ‐ ‐ ‐ ‐ 466,991 466,991 2032 ‐ ‐ ‐ ‐ ‐ 464,451 464,451 2033 ‐ ‐ ‐ ‐ ‐ 466,555 466,555 Total $664,028 $6,721,822 $700,550 $4,079,211 $2,213,315 $4,456,643 $18,835,569 SCHEDULE OF FUTURE DEBT SERVICE BY FUND YEAR General Fund Debt Service Fund Total Principal Interest Total Principal Interest Total 2023 $375,000 $94,599 $469,599 $1,595,000 $256,920 $1,851,920 $2,321,519 2024 360,000 111,409 471,409 1,650,000 212,841 1,862,841 2,334,250 2025 370,000 100,748 470,748 1,680,000 181,121 1,861,121 2,331,869 2026 380,000 90,060 470,060 1,715,000 148,782 1,863,782 2,333,842 2027 390,000 79,088 469,088 1,750,000 115,256 1,865,256 2,334,344 2028 400,000 67,830 467,830 1,375,000 83,245 1,458,245 1,926,075 2029 415,000 56,216 471,216 1,405,000 52,211 1,457,211 1,928,427 2030 425,000 44,246 469,246 1,440,000 18,000 1,458,000 1,927,245 2031 435,000 31,991 466,991 ‐ ‐ 1,851,920 466,991 2032 445,000 19,451 464,451 ‐ ‐ 1,862,841 464,451 2033 460,000 6,555 466,555 ‐ ‐ 1,861,121 466,555 Total $4,455,000 $702,193 $5,157,193 $12,610,000 $1,068,376 $13,678,376 $18,835,569 Page 190 Debt Impact on Operations All the City’s General Obligation Bonds are being repaid by nonspecific sources from the General Fund. With the passage of the original bond ordinances, every year the DeKalb County Clerk automatically prepares an annual property tax levy extension for the payment of the debt service unless an annual tax abatement ordinance is filed with the Clerk’s office. The City has annually abated the tax levies as alternate revenue sources have been sufficient to pay the debt service. The City currently has no intention to utilize property taxes to pay the bonds and plans to file the abatement ordinance each year for the remaining life of the bonds. The annual debt service on the issues averages $2.3 million 2023‐2027; $1.9 million 2028‐2030; and $466,000 2031‐2033. Additional paying agent fees average $2,600 annually. The amount being paid from the Debt Service Fund is funded by an annual transfer from the General Fund, and the Library bonds are paid directly from the General Fund. The net effect on operations is that this amount of annual General Fund revenue (about 5% of total General Fund revenue in 2023) is unavailable for other projects until the bonds mature. Page 191  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 300 ‐ DEBT SERVICE‐GENERAL FUND ESTIMATED REVENUES SALES & USE TAXES 300‐00‐00‐31400 HOTEL/MOTEL TAX 24,629 64,367 56,000 67,000 (56,000) (100.00) SALES & USE TAXES 24,629 64,367 56,000 67,000 (56,000) (100.00) FINES 300‐00‐00‐35300 PARKING FINES 31,525 37,100 45,000 24,234 (45,000) (100.00) FINES 31,525 37,100 45,000 24,234 (45,000) (100.00) OTHER INCOME 300‐00‐00‐38800 DEBT ISSUE PROCEEDS 1,900,000 OTHER INCOME 1,900,000 TRANSFERS IN 300‐00‐00‐39100 TRANSFER FROM GENERAL FUND 1,778,985 1,880,280 1,880,280 1,750,000 (130,280) (6.93) TRANSFERS IN 1,778,985 1,880,280 1,880,280 1,750,000 (130,280) (6.93) TOTAL ESTIMATED REVENUES 3,735,139 101,467 1,981,280 1,971,514 1,750,000 (231,280) (11.67) EXPENDITURES CONTRACTUAL SERVICES 300‐00‐00‐62100 FINANCIAL SERVICES 2,676 2,927 1,900 3,402 2,650 750 39.47 CONTRACTUAL SERVICES 2,676 2,927 1,900 3,402 2,650 750 39.47 DEBT SERVICES 300‐00‐00‐75000 DEBT SERVICE ‐ PRINCIPAL 1,380,000 1,595,000 1,535,000 1,595,000 300‐00‐00‐76000 DEBT SERVICE ‐ INTEREST 397,834 285,280 318,291 256,920 (28,360) (9.94) 300‐00‐00‐79800 PAYMENT TO ESCROW AGENT 1,795,554 (30) 300‐00‐00‐79850 BOND ISSUANCE COSTS 76,011 DEBT SERVICES 3,649,399 (30) 1,880,280 1,853,291 1,851,920 (28,360) (1.51) TOTAL EXPENDITURES 3,652,075 2,897 1,882,180 1,856,693 1,854,570 (27,610) (1.47) NET OF REVENUES/APPROPRIATIONS ‐ FUND 300 83,064 98,570 99,100 114,821 (104,570) BEGINNING FUND BALANCE (89,845) (6,781) 91,789 91,789 206,610 ENDING FUND BALANCE (6,781) 91,789 190,889 206,610 102,040 Page 192 Section Seven Capital Project Funds  Capital Spending Overview  Capital Projects Fund (400)  Capital Equipment Replacement Fund (420) Page 193 Capital Spending Overview ______________________________________________________________________________ Capital Definition As noted in the Capital Asset Policy (see Appendix), “capital expenditures” are defined as items with a cost of $25,000 or more and a useful life of more than one year; these are the items that are capitalized and depreciated in the City’s financial statements. Major capital expenditures are generally purchased out of the Proprietary Funds for Water System assets or Airport assets, out of the GEMT Fund for Fire Department assets, out of the Transportation Fund for transit related purchases, and out of the City’s two Capital Projects Funds for everything else: the Capital Projects Fund (400) or Capital Equipment Replacement Fund (420). A separate policy, the Capital Equipment Replacement Fund Policy (see Appendix), governs the purchases from that fund. Capital Funding The sources of capital funding come from a variety of resources. The most stable resource is the local motor fuel tax. Since 2008, the City has imposed a tax per gallon on the purchase of motor fuel, including gasoline, gasohol, compressed natural gas and diesel fuel sold at retail. Effective January 1, 2020, the tax rate is 9.5 cents per gallon. For FY2023, the local fuel tax rate of 9.5 cents per gallon remains split between road expenditures (7 cents), airport expenditures (1.5 cents), and vehicle replacement (1 cent) as shown in the pie chart: Local Motor Fuel Tax Allocation Vehicles 10.53% Airport 15.79% Roads 73.68% Another recurring funding source is lease payments from telecommunication companies with antennae on our water towers (reported as “Rental Income”); the City has about eight recurring lease agreements with annual escalators of 2.0%‐3.5%. The exception are the leases with the DeKalb School District and Kishwaukee Radio Club, that have minimal fixed annual payments. A future revenue source that is nearing fruition is the cannabis sales tax; the City has two interested parties that have processed through the State of Illinois licensing process and are awaiting final approval Page 194 of their dispensaries. A portion of estimated sales tax has been budgeted in the Capital Projects Fund to help fund this program. Grant revenue is a less predicable source and is often tied to eligible street and infrastructure projects, and occasionally public safety capital equipment. These are typically one‐time revenues that must be applied for when a specific project has been identified, and if funding doesn’t materialize the project most likely will be deferred. Capital financing is a less often used method to fund projects; the City entered a 5‐year capital lease arrangement in late 2020 for vehicle purchases that had been deferred, and a second phase of vehicles were received in early to mid‐2021. These leases contain variable buy‐out clauses if the City does not renew them at the end of the lease terms, which will need to be added to future budgets. Other vehicles were purchased with low interest financing terms, and repayments are noted as “capital loans” as the City owns the assets. There are no current plans to enter any additional leases or financing arrangements due to the unfavorable interest rate environment and to limit the City’s external debt. Capital Expenditures Planning In years past the City prepared a 5‐year Capital Improvement Program (CIP), which has since fallen by the wayside. Within the Finance Department narrative is a goal to resurrect this report to provide a comprehensive long‐range plan for the City’s capital spending. Currently, the process to identify funded projects begins with requests coming from individual departments in the form of capital wish‐lists and they are added to the current year budget only as funds permit. For vehicle purchases, the Police Department, Fire Department, Public Works Department (including streets, water, and airport) and Community Development Department identify annual needs and submit them during the departmental input phase of the budget process. Information technology needs are submitted by the Information Technology Director and the Police and Fire Departments. Major building renovations or enhancements are initiated by Public Works and/or the City Manager. Road reconstruction is monitored by the City Engineer and a pavement index is used to determine the streets and other infrastructure that are in most dire need of repair. Identified large projects are vetted with the City Council before moving forward. In the FY 2023 budget, there are no new nonrecurring projects identified that will affect the current and future operating budgets, such as building construction/renovation. New vehicle purchases generally will reduce future maintenance costs, however the amount of the savings has not been quantified. Most of the Capital Projects Fund expenditures relate to repair/replacement of major streets, which is an ongoing maintenance cost. Similarly, most of the technology purchases are replacement items, with the exception of the new batch of license plate readers: after the initial purchase, there will be ongoing annual subscription fees which are currently $5,000. Prior year capital purchases affect the current and future operating budgets as follows:  Police body camera purchase > annual maintenance of $55,000‐$60,000  Prior license plate reader lease > annual lease payments of $29,211 for 5 years (see Fund 400)  Prior vehicle capital leases > annual lease payments for 5 years (see Fund 420)  Prior vehicle capital loans > annual principal and interest payments (see Fund 420) The annual expenditure of each of the major capital purchases planned for FY 2023 are described in detail within the Fund and/or Departmental narrative that is paying for the asset. Page 195 Capital Projects Fund ______________________________________________________________________________ FUND 400 For FY2023, out of the local fuel tax rate of 9.5 cents per gallon, 7 cents per gallon is dedicated to road expenditures in the Capital Projects Fund. This fund primarily supports annual street maintenance, public building improvements, alley repairs, and other capital costs. Proceeds from the local tax on motor fuel can be used for any public capital improvements. The City owns and maintains about 130 centerline miles of roads, of which 74.8% (97.3 miles) are residential streets. The City’s annual street maintenance is handled by an alternating funding cycle between the State MFT Fund (Fund 210) and the Capital Projects Fund (Fund 400). In FY2022, Fund 400 bore the financing of the street maintenance program. Additionally, continuing into FY2022 from FY2021, two separate State grants passed through Fund 400 to advance local projects. One was an “Economic Development Program” (EDP) state grant from the Illinois Department of Transportation for approximately $1,500,000 for the upgrade of the intersection at Gurler Road and IL Rt. 23. The other was $1,440,000 from the Department of Commerce and Economic Opportunity (DCEO), which was designated by Representatives Tom Demmer and Jeff Keicher for use by DeKalb in advancing local infrastructure improvements, including the completion of Afton Road (running along the east boundary of the Meta development site). In FY 2022, the City also received a $50,000 grant from T‐Mobile to advance the City’s public art program, which will be spent in FY 2023 on a City mural and other smaller artistic endeavors. In FY2023, the Fund will support the following capital expenses:  Barb City Manor annual grant: $50,000.  City Hall tuckpointing and window upgrades: $25,000.  A new “general” AIP program for small commercial properties outside the TIF#3 redevelopment area: $70,000.  Special Projects: $58,000, of which $45,000 is earmarked for public art projects.  Misc. street improvements (including parkway area on N. Ninth): $100,000.  Replacement of the Nehring storm line and annual sump pump program: $60,000.  East Locust re‐surfacing, Seventh Street to Tenth Street: $50,000.  Technology Equipment: $223,000, which includes $82,000 outright purchase of additional license plate reader cameras.  Year 2 of 5 of capital lease payments for the City’s License Plate Readers of $29,211, further detailed below: 2022 2023 2024 2025 2026 Total Principal $29,211 $22,613 $24,108 $25,701 $27,400 $129,033 Interest ‐ 6,598 5,103 3,510 1,811 17,022 Total $29,211 $29,211 $29,211 $29,211 $29,211 $146,055 Page 196  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 400 ‐ CAPITAL PROJECTS FUND ESTIMATED REVENUES SALES & USE TAXES 400‐00‐00‐31600 HOME RULE MOTOR FUEL TAX 861,826 947,167 900,000 880,550 892,000 (8,000) (0.89) SALES & USE TAXES 861,826 947,167 900,000 880,550 892,000 (8,000) (0.89) INTERGOVERNMENTAL REVENUES 400‐00‐00‐33200 STATE GRANTS 1,935,389 1,580,020 1,580,020 (1,580,020) (100.00) 400‐00‐00‐33300 LOCAL GRANTS 50,000 50,000 INTERGOVERNMENTAL REVENUES 1,935,389 1,580,020 1,580,020 50,000 (1,530,020) (96.84) OTHER INCOME 400‐00‐00‐37100 INVESTMENT INTEREST 5,000 5,000 5,000 400‐00‐00‐38100 MISCELLANEOUS REVENUE 142,500 50,000 (50,000) (100.00) 400‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 573,000 1,014,377 (573,000) (100.00) 400‐00‐00‐38600 SALES OF SURPLUS PROPERTY 604,387 OTHER INCOME 604,387 142,500 623,000 1,019,377 5,000 (618,000) (99.20) TRANSFERS IN 400‐00‐00‐39100 TRANSFER FROM GENERAL FUND 22,500 TRANSFERS IN 22,500 TOTAL ESTIMATED REVENUES 1,466,213 3,047,556 3,103,020 3,479,947 947,000 (2,156,020) (69.48) EXPENDITURES COMMODITIES 400‐00‐00‐51600 SUPPLIES/PARTS‐TECHNOLOGY 22,000 22,962 22,000 (22,962) (100.00) COMMODITIES 22,000 22,962 22,000 (22,962) (100.00) CONTRACTUAL SERVICES 400‐00‐00‐61300 MAINTENANCE‐BUILDINGS 82,311 55,000 116,667 75,000 20,000 36.36 400‐00‐00‐61450 MAINTENANCE‐SIDEWALKS 25,000 25,000 25,000 400‐00‐00‐62300 ARCHITECT/ENGINEERING SERVICES 114,348 246,374 261,000 261,000 50,000 (211,000) (80.84) 400‐00‐00‐63800 CONTRACTED SERVICES 43,200 50,000 50,000 50,000 400‐00‐00‐65400 TAXES, LICENSES, & FEES 11,621 400‐00‐00‐69199 PRIV PROP REHAB / REDEVELOP 70,000 70,000 400‐00‐00‐69700 SPECIAL PROJECTS 58,000 58,000 CONTRACTUAL SERVICES 114,348 383,506 391,000 452,667 328,000 (63,000) (16.11) DEBT SERVICES 400‐00‐00‐79000 CAPITAL LEASE PRINCIPAL 29,211 29,211 22,613 (6,598) (22.59) 400‐00‐00‐79100 CAPITAL LEASE INTEREST 6,598 6,598 DEBT SERVICES 29,211 29,211 29,211 EQUIPMENT 400‐00‐00‐81000 LAND ACQUSITION 375,000 400‐00‐00‐82000 BUILDINGS & IMPROVEMENTS 179,020 18,550 435,377 400‐00‐00‐83000 STREET IMPROVEMENTS 1,235,661 1,892,020 1,892,020 100,000 (1,792,020) (94.71) 400‐00‐00‐83050 STREET MAINTENANCE 718,617 321,572 1,200,000 1,200,000 (1,200,000) (100.00) 400‐00‐00‐83100 ALLEY IMPROVEMENTS 75,000 18,574 150,000 150,000 (150,000) (100.00) 400‐00‐00‐83200 STORM SEWER IMPROVEMENTS 2,060 25,000 25,000 60,000 35,000 140.00 400‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 23,854 50,000 50,000 400‐00‐00‐86100 TECHNOLOGY EQUIPMENT 113,836 284,383 200,000 174,000 223,000 23,000 11.50 EQUIPMENT 1,461,473 1,904,654 3,467,020 3,876,397 433,000 (3,034,020) (87.51) TOTAL EXPENDITURES 1,575,821 2,310,160 3,910,193 4,380,275 790,211 (3,119,982) (79.79) NET OF REVENUES/APPROPRIATIONS ‐ FUND 400 (109,608) 737,396 (807,173) (900,328) 156,789 BEGINNING FUND BALANCE 524,062 414,454 1,151,849 1,151,849 251,521 ENDING FUND BALANCE 414,454 1,151,850 344,676 251,521 408,310 Page 197 Capital Equipment Replacement Fund ______________________________________________________________________________ Fund 420 The Capital Equipment Replacement Fund accounts for the acquisition costs for any new purchase or the replacement of major equipment and vehicles for the City. The Fleet Replacement Fund (Fund 410) was closed in FY2017, combined with the Equipment Fund (Fund 420) in the FY2018 budget, and renamed the Capital Equipment Replacement Fund. Since November 2019 the City has dedicated one cent of its 4‐cent increase in the local fuel tax to fleet maintenance and thereby added about $175,000 to the annual revenues for such purposes. Other recurring fund sources include lease payments from telecommunication companies with antennae on our water towers (“Rental Income”). Previously, E911 Board payments (“Reimbursements”) were recognized here but beginning FY 2023 they are moved to the General Fund as they must be legally spent on the costs of 911 Dispatching. Estimated sales tax revenue from two new cannabis dispensaries that are in the final stages of license approval from the State of Illinois have been added to FY 2023 revenue. Conservatively, in the event the openings do not transpire, a $200,000 Transfer In from the General Fund has also been budgeted. For FY2023, several outright vehicle purchases are proposed in lieu of leasing to limit the debt exposure from capital leasing in an unfavorable interest rate environment. Complicating the purchase of vehicles in FY2023 is the extraordinary supply chain delays continuing to affect vehicle sales nation‐wide. The highlighted FY2023 expenditures are as follows: Police Squad Replacements/Upfitting (totaling $419,180):  #302  #306  #318  #319  #325  #330  #333  #339  #349 Page 198 Public Works Vehicles (totaling $260,000):  Purchase of used International 60’ aerial truck: $160,000  Pelican sweeper repair: $100,000 No new leases are proposed. The existing lease package and its ongoing cost is shown in the following table: Capital Lease Debt Service to Maturity 2022 2023 2024 2025 2026 Total Principal $67,814 $72,150 $76,764 $103,283 $41,179 $361,190 Interest 20,535 16,198 11,586 6,678 429 55,426 Total $88,349 $88,348 $88,350 $109,961 $41,608 $416,616 Additionally, existing loan repayment from prior financed equipment is shown in the following table: Capital Loan Debt Service to Maturity 2022 2023 2024 2025 2026 2027 Total Principal $145,571 $141,657 $144,859 $116,303 $78,580 $16,662 $643,632 Interest 13,699 9,285 6,084 2,903 888 ‐ 32,859 Total $159,270 $150,942 $150,943 $119,206 $79,468 $16,662 $676,491 Page 199  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 420 ‐ CAPITAL EQUIP REPLACEMENT FUND ESTIMATED REVENUES SALES & USE TAXES 420‐00‐00‐31260 SALES TAX 200,000 200,000 420‐00‐00‐31600 HOME RULE MOTOR FUEL TAX 122,267 135,308 135,000 123,316 120,000 (15,000) (11.11) SALES & USE TAXES 122,267 135,308 135,000 123,316 320,000 185,000 137.04 OTHER INCOME 420‐00‐00‐34900 RENTAL INCOME 226,224 218,260 220,000 174,513 179,293 (40,707) (18.50) 420‐00‐00‐37100 INVESTMENT INTEREST 391 103 400 9,000 6,000 5,600 1,400.00 420‐00‐00‐38100 MISCELLANEOUS REVENUE 40,000 33,333 40,000 (40,000) (100.00) 420‐00‐00‐38200 REFUNDS & REIMBURSEMENTS 202,689 206,023 210,000 216,275 240 (209,760) (99.89) 420‐00‐00‐38600 SALES OF SURPLUS PROPERTY 83,924 84,735 10,000 20,000 3,000 (7,000) (70.00) 420‐00‐00‐38700 CAPITAL LEASE ISSUANCE 414,386 305,464 182,000 (182,000) (100.00) OTHER INCOME 967,614 847,918 662,400 419,788 188,533 (473,867) (71.54) TRANSFERS IN 420‐00‐00‐39100 TRANSFER FROM GENERAL FUND 1,700 25,000 200,000 200,000 TRANSFERS IN 1,700 25,000 200,000 200,000 TOTAL ESTIMATED REVENUES 1,091,581 1,008,226 797,400 543,104 708,533 (88,867) (11.14) EXPENDITURES CONTRACTUAL SERVICES 420‐00‐00‐40002 LEASE PURCHASE CONTRACTS 72,408 420‐00‐00‐61700 MAINTENANCE‐VEHICLES 20,000 20,000 20,000 CONTRACTUAL SERVICES 72,408 20,000 20,000 20,000 DEBT SERVICES 420‐00‐00‐77000 LOAN PRINCIPAL 16,667 16,667 16,667 145,571 141,657 124,990 749.93 420‐00‐00‐78000 LOAN INTEREST 13,699 9,285 9,285 420‐00‐00‐79000 CAPITAL LEASE PRINCIPAL 29,905 117,056 199,977 67,814 72,150 (127,827) (63.92) 420‐00‐00‐79100 CAPITAL LEASE INTEREST 2,493 27,277 30,611 20,535 16,198 (14,413) (47.08) DEBT SERVICES 49,065 161,000 247,255 247,619 239,290 (7,965) (3.22) EQUIPMENT 420‐00‐00‐86000 EQUIPMENT 21,975 3,465 420‐00‐00‐86100 TECHNOLOGY EQUIPMENT 28,702 130,500 117,053 (130,500) (100.00) 420‐00‐00‐86300 TELEPHONE & RADIO EQUIPMENT 25,000 25,000 420‐00‐00‐87000 VEHICLES 478,316 100,898 563,484 492,040 (563,484) (100.00) 420‐00‐00‐87010 VEHICLES/UPFITTING ‐ POLICE 419,180 419,180 420‐00‐00‐87020 VEHICLES/UPFITTING ‐ PUBLIC WORKS 260,000 260,000 420‐00‐00‐87100 LEASE PURCHASE VEHICLES 305,464 182,000 (182,000) (100.00) EQUIPMENT 500,291 438,529 875,984 609,093 704,180 (171,804) (19.61) TRANSFERS OUT 420‐00‐00‐91100 TRANSFER TO GENERAL FUND 500,000 420‐00‐00‐91650 TRANSFER TO AIRPORT FUND 124,985 TRANSFERS OUT 500,000 124,985 TOTAL EXPENDITURES 1,049,356 796,922 1,143,239 876,712 963,470 (179,769) (15.72) NET OF REVENUES/APPROPRIATIONS ‐ FUND 420 42,225 211,304 (345,839) (333,608) (254,937) BEGINNING FUND BALANCE 697,372 739,597 950,904 950,904 617,296 ENDING FUND BALANCE 739,597 950,901 605,065 617,296 362,359 Page 200 Section Eight Enterprise Funds  Water Operations Fund (600)  Water Construction Fund (610)  Water Capital Fund (620)  Airport Fund (650)  Refuse and Recycling Fund (680) Page 201 Water Operations Fund ______________________________________________________________________________ The City’s water system is comprised of three funds: Water Operations, Water Construction and Water Capital. While budgets are prepared for each of the three funds in the City’s accounting system, for financial statement presentation the three funds are presented as one Major proprietary “Water Fund”. Water Fund Water Water Operations Water Capital Construction (600) (620) (610) FUND 600 The Water Operations Fund provides for the supply, treatment, storage, and distribution of the City's potable water system, which provides approximately 1.1 billion gallons of water annually to DeKalb residents. The City’s Public Water System is a modern, state‐of‐the‐art water supply and serves a population of over 40,000 permanent residents plus non‐resident students at Northern Illinois University. Water provided to the residents of DeKalb comes from six deep wells drawing water from deep sandstone aquifers, and three shallow wells that draw water from sand and gravel aquifers. Groundwater is treated at one of five ion‐exchange/iron removal water treatment plants. The treatment process produces a high quality water supply by reducing the amount of hardness and iron in the water. Before leaving the treatment plant, the groundwater is treated with chlorine and phosphate to ensure the safety of the water supply within our distribution system. In addition, fluoride is added to the water to promote the development of strong teeth. After treatment, the water enters the distribution system for use or is stored in one of the City’s four elevated water towers. The four towers have the ability to store a total of 5.75 million gallons. The elevated towers also maintain system pressures for fire protection. The Utility staff maintain over 180 miles of water main making up the City’s water distribution system. Included in this system is over 2,500 hydrants, 3,000 valves, and 11,000 service lines and water metered accounts. Ensuring all these assets are adequately maintained is critical to a safe, uninterrupted water supply to our community and the ability to always provide fire protection. Page 202  97.44% WATER SALES REVENUE 0.50% WATER IMPACT FEES 0.07% REFUNDS / 1.68% 0.25% REIMBURSEMENTS WATER SERVICE MISCELLANEOUS 0.05% CHARGES REVENUE INVESTMENT INTEREST The primary source of funding for the Water Operations Fund is water sales, accounting for over 97% of the total revenue. The Water Department experienced an increase in water sales of 1.6% in 2022 over the prior year. This is the second year in a row that water sales have increased. Prior to this, water sales were flat or decreased annually over the past 10 years. Water use is expected to stabilize or moderately increase over the next few years because of new development to the area. This includes the new Ferrara, Meta, Amazon, and Project Wildcat facilities as well as additional water demands expected as a result of DeKalb Plaza, Isaac Suites, Home2 Suites, Agora Towers, and Johann Suites among others. WATER REVENUES 6,000,000 5,500,000 5,000,000 4,500,000 4,000,000 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 Page 203 The chart provided below depicts the number of gallons billed to DeKalb residents annually over the past ten years. (Note: 2022 water sales are projected based on sales‐to‐date) Annual Gallons Billed 1,150,000,000 1,100,000,000 1,050,000,000 1,000,000,000 950,000,000 900,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Debt Service: The City has retired its bonded debt but still makes loan payments to the IEPA through the Water Fund, as well as payments on a capital loan and several capital leases. Illinois Environmental Protection Agency Loan #L17‐4045: From 2012 through 2014, the City received $271,891 in loan proceeds for the replacement of water mains on Hollister Drive. The debt service is based on a 20‐year amortization schedule with interest at 2.295%. Semi‐annual principal and interest payments are due April 26th and October 26th. The outstanding principal balance as of December 31, 2022, is $164,686. Illinois Environmental Protection Agency Loan #L17‐5473: In 2019, the City received $693,150 in loan proceeds for the replacement of approximately 4,100 feet of water main and services on Joanne Lane, Golfview Place, and Ilehamwood Drive. The debt service is based on a 20‐year amortization schedule with interest at 1.84%. Semi‐annual principal and interest payments are due June 30 and December 30. The outstanding principal balance as of December 31, 2022, is $593,156. John Deere loader loan: In late 2020, the City opted to purchase a 2020 John Deere 4WD loader for water fund use. Due to the high cost, $189,960, the City determined that financing the purchase was the best option. The debt payments are based on a 5‐year repayment schedule with interest at 2.60%. The outstanding principal balance as of December 31, 2022, is $107,517. Capital Leases: In 2020 ‐ 2021, the City took delivery of three Chevy Silverado trucks at a gross cost of $128,420 as part of the City’s overall capital lease plan. One vehicle was delivered in 2020 and two more in 2021, all with a 5‐year lease schedule and variable buy‐out options at the end of the term. The outstanding principal balance as of December 31, 2022, is $94,209. Page 204  Loans Debt Service to Maturity IEPA Loan #L17‐4045 IEPA Loan #L17‐5473 John Deere Loader Fiscal Year Principal Interest Principal Interest Principal Interest Total 2023 $14,830 $3,695 $31,074 $10,772 $38,213 $2,425 $101,009 2024 15,172 3,353 31,648 10,197 39,217 1,422 101,009 2025 15,522 3,002 32,233 9,612 30,087 392 90,848 2026 15,880 2,644 32,829 9,017 60,370 2027 16,247 2,278 33,436 8,410 60,371 2028 16,622 1,903 34,054 7,792 60,371 2029 17,005 1,519 34,683 7,162 60,369 2030 17,398 1,126 35,324 6,521 60,369 2031 17,800 725 35,977 5,868 60,370 2032 18,210 314 36,642 5,203 60,369 2033 37,320 4,526 41,846 2034 38,009 3,836 41,845 2035 38,712 3,133 41,845 2036 39,428 2,418 41,846 2037 40,156 1,689 41,845 2038 40,899 947 41,846 2039 20,732 191 20,923 Total $164,686 $20,559 $593,156 $97,294 $107,517 $4,239 $987,451 Capital Lease Debt Service to Maturity 2023 2024 2025 2026 Total Principal $20,270 $21,578 $30,741 $21,620 $94,209 Interest 5,336 4,027 2,633 495 12,491 Total $25,606 $25,605 $33,374 $22,115 $106,700 Page 205  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 600 ‐ WATER FUND ESTIMATED REVENUES LICENSES & PERMITS 600‐00‐00‐34880 WATER IMPACT FEES 12,576 31,396 30,000 11,600 30,000 LICENSES & PERMITS 12,576 31,396 30,000 11,600 30,000 SERVICE CHARGES 600‐00‐00‐34800 WATER SALES REVENUE 5,268,045 5,630,769 5,526,022 5,719,433 5,795,184 269,162 4.87 600‐00‐00‐34850 WATER SERVICE CHARGES 36,798 31,923 100,000 85,000 100,000 SERVICE CHARGES 5,304,843 5,662,692 5,626,022 5,804,433 5,895,184 269,162 4.78 OTHER INCOME 600‐00‐00‐37100 INVESTMENT INTEREST 1,089 191 200 10,000 3,200 3,000 1,500.00 600‐00‐00‐38100 MISCELLANEOUS REVENUE 12,843 10,825 12,000 17,750 15,000 3,000 25.00 600‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 1,088 3,788 4,825 4,000 4,000 600‐00‐00‐38600 SALES OF SURPLUS PROPERTY 2,000 785 (2,000) (100.00) 600‐00‐00‐38750 CONTRIBUTED ASSETS 1,696,450 OTHER INCOME 15,020 1,711,254 14,200 33,360 22,200 8,000 56.34 TRANSFERS IN 600‐00‐00‐39248 TRANSFER FROM SSA #28 FUND 8,704 28,723 8,704 (8,704) (100.00) 600‐00‐00‐39620 TRANSFER FROM WATER CAPITAL FUND 185,353 2,143,734 600‐00‐00‐39630 TRANSFER FROM WATER NEW CONSTRUC 500,000 TRANSFERS IN 694,057 2,172,457 8,704 (8,704) (100.00) TOTAL ESTIMATED REVENUES 6,026,496 9,577,799 5,678,926 5,849,393 5,947,384 268,458 4.73 EXPENSES PERSONNEL 600‐00‐00‐41100 WAGES ‐ FULL‐TIME 1,276,828 1,241,657 1,388,871 1,329,708 1,484,729 95,858 6.90 600‐00‐00‐41200 WAGES ‐ PART‐TIME 33,531 16,780 22,942 15,221 9,900 (13,042) (56.85) 600‐00‐00‐41300 WAGES ‐ OVERTIME 133,211 133,340 98,000 119,358 120,000 22,000 22.45 600‐00‐00‐41400 LONGEVITY PAY 18,347 13,250 12,800 12,733 13,228 428 3.34 600‐00‐00‐41500 CLOTHING ALLOWANCE 6,649 6,895 7,741 7,405 7,981 240 3.10 600‐00‐00‐41550 CAR ALLOWANCE 338 325 325 325 325 600‐00‐00‐42100 EMPLOYER PORTION FICA 103,976 100,650 117,004 106,589 125,131 8,127 6.95 600‐00‐00‐42200 EMPLOYER PORTION IMRF 206,598 201,450 186,447 182,004 140,241 (46,206) (24.78) 600‐00‐00‐42500 EMPLOYEE HEALTH INSURANCE 446,500 573,642 562,242 562,242 473,099 (89,143) (15.85) 600‐00‐00‐42600 WORKER'S COMPENSATION/LIABILITY INS 123,050 123,050 177,739 177,739 48,062 (129,677) (72.96) 600‐00‐00‐48150 CHANGE IN COMP ABS‐WATER (59,752) (24,068) 600‐00‐00‐48250 IMRF NPO ‐ WATER (288,853) (675,665) 600‐00‐00‐48350 NET OPEB‐WATER 50,126 (169,181) PERSONNEL 2,050,549 1,542,125 2,574,111 2,513,324 2,422,696 (151,415) (5.88) COMMODITIES 600‐00‐00‐51300 SUPPLIES/PARTS‐BUILDINGS 12,743 15,178 20,000 20,000 20,000 600‐00‐00‐51410 SUPPLIES/PARTS‐STREETS 63,502 54,362 67,000 67,000 70,000 3,000 4.48 600‐00‐00‐51500 SUPPLIES/PARTS‐EQUIPMENT 23,442 17,521 27,000 27,000 30,000 3,000 11.11 600‐00‐00‐51600 SUPPLIES/PARTS‐TECHNOLOGY 16 500 500 500 600‐00‐00‐51700 SUPPLIES/PARTS‐VEHICLES 12,627 13,754 25,000 15,000 20,000 (5,000) (20.00) 600‐00‐00‐51996 POTABLE WATER SYSTEM PARTS 68,848 83,029 80,000 90,000 100,000 20,000 25.00 600‐00‐00‐52000 OFFICE SUPPLIES 821 483 750 1,400 750 600‐00‐00‐52500 JANITORIAL SUPPLIES 1,632 1,206 2,000 850 1,000 (1,000) (50.00) 600‐00‐00‐53100 ICE/SNOW CONTROL SUPPLIES 136 300 300 300 600‐00‐00‐53200 WATER SYSTEM CHEMICALS 196,992 212,537 270,000 270,000 300,000 30,000 11.11 600‐00‐00‐53300 SMALL TOOLS & EQUIPMENT 14,356 12,981 15,000 15,000 17,000 2,000 13.33 600‐00‐00‐54000 UNIFORMS/PROTECTIVE CLOTHING 1,723 882 1,700 500 1,000 (700) (41.18) 600‐00‐00‐55000 FUEL, OIL, & LUBRICANTS 22,514 34,838 30,000 40,000 45,000 15,000 50.00 600‐00‐00‐59999 COMMODITIES 500 (500) (100.00) COMMODITIES 419,216 446,907 539,750 547,550 605,550 65,800 12.19 Page 206  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE CONTRACTUAL SERVICES 600‐00‐00‐61100 MAINTENANCE‐GROUNDS 1,656 1,656 1,800 1,800 1,800 600‐00‐00‐61300 MAINTENANCE‐BUILDINGS 12,451 20,422 20,000 20,000 20,000 600‐00‐00‐61400 MAINTENANCE‐INFRASTRUCTURE 26,552 61,734 70,000 20,000 80,000 10,000 14.29 600‐00‐00‐61500 MAINTENANCE‐EQUIPMENT 1,278 2,366 2,000 2,000 2,000 600‐00‐00‐61700 MAINTENANCE‐VEHICLES 16,263 25,839 24,500 24,500 25,000 500 2.04 600‐00‐00‐61800 MAINTENANCE‐SOFTWARE 25,143 36,748 37,000 37,000 40,000 3,000 8.11 600‐00‐00‐62099 PRINTED MATERIALS 1,359 1,203 1,000 2,454 2,000 1,000 100.00 600‐00‐00‐62100 FINANCIAL SERVICES 6,319 7,433 10,500 11,933 12,508 2,008 19.12 600‐00‐00‐62200 LEGAL SERVICES 22,500 27,000 36,000 41,471 36,000 600‐00‐00‐62300 ARCHITECT/ENGINEERING SERVICES 30,963 237,617 225,000 200,000 255,000 30,000 13.33 600‐00‐00‐62500 LAB TESTING SERVICES 10,655 4,523 10,000 7,000 19,750 9,750 97.50 600‐00‐00‐63800 CONTRACTED SERVICES 31,438 24,630 35,000 35,000 35,000 600‐00‐00‐64000 UTILITIES 106,232 108,293 120,000 120,000 120,000 600‐00‐00‐64100 ELECTRIC SERVICES 164,066 176,714 180,000 120,000 180,000 600‐00‐00‐64200 NATURAL GAS SERVICES 17,841 28,408 20,000 35,000 35,000 15,000 75.00 600‐00‐00‐64300 REFUSE REMOVAL SERVICES 13,050 6,825 20,000 20,000 40,000 20,000 100.00 600‐00‐00‐64500 TELEPHONE SERVICES 7,066 6,598 8,000 6,600 6,600 (1,400) (17.50) 600‐00‐00‐65100 FREIGHT & POSTAGE 37,077 38,041 42,500 42,500 43,000 500 1.18 600‐00‐00‐65200 MARKETING ADS & PUBLIC INFO 319 73 1,000 200 500 (500) (50.00) 600‐00‐00‐65300 LEGAL EXPENSES & NOTICES 2,250 600‐00‐00‐65400 TAXES, LICENSES, & FEES 70 80 200 100 100 (100) (50.00) 600‐00‐00‐65500 RENTAL‐BLDG & EQUIP 8 300 1,000 500 500 (500) (50.00) 600‐00‐00‐66100 DUES & SUBSCRIPTIONS 2,656 2,507 3,000 2,732 2,900 (100) (3.33) 600‐00‐00‐66200 TRAINING/TRAVEL 72 2,058 3,000 1,000 2,000 (1,000) (33.33) 600‐00‐00‐69200 SURETY BONDS 30,000 30,000 30,000 30,000 (30,000) (100.00) 600‐00‐00‐69800 UTILITY REBATE PROGRAM 996 1,390 3,000 2,000 3,000 CONTRACTUAL SERVICES 568,280 852,458 904,500 783,790 962,658 58,158 6.43 OTHER SERVICES 600‐00‐00‐72500 DEPRECIATION‐WATER 1,187,937 1,230,319 1,179,000 1,250,000 (1,179,000) (100.00) OTHER SERVICES 1,187,937 1,230,319 1,179,000 1,250,000 (1,179,000) (100.00) DEBT SERVICES 600‐00‐00‐76000 DEBT SERVICE ‐ INTEREST 4,180 600‐00‐00‐77000 LOAN PRINCIPAL 45,005 82,241 84,117 39,112 86.91 600‐00‐00‐78000 LOAN INTEREST 28,501 17,402 15,366 18,768 16,892 1,526 9.93 600‐00‐00‐79000 CAPITAL LEASE PRINCIPAL 53,361 19,041 20,270 (33,091) (62.01) 600‐00‐00‐79100 CAPITAL LEASE INTEREST 1,235 9,787 10,929 6,565 5,336 (5,593) (51.18) 600‐00‐00‐79999 AMORTIZATION COSTS 10,645 11,188 DEBT SERVICES 44,561 38,377 124,661 126,615 126,615 1,954 1.57 EQUIPMENT 600‐00‐00‐87000 VEHICLES 21,248 EQUIPMENT 21,248 TRANSFERS OUT 600‐00‐00‐91100 TRANSFER TO GENERAL FUND 311,000 311,000 311,000 311,000 279,500 (31,500) (10.13) 600‐00‐00‐91620 TRANSFER TO WATER CAPITAL FUND 1,450,000 1,271,090 2,251,505 2,251,505 1,762,400 (489,105) (21.72) TRANSFERS OUT 1,761,000 1,582,090 2,562,505 2,562,505 2,041,900 (520,605) (20.32) TOTAL EXPENSES 6,031,543 5,713,524 7,884,527 7,783,784 6,159,419 (1,725,108) (21.88) NET OF REVENUES/APPROPRIATIONS ‐ FUND 600 (5,047) 3,864,275 (2,205,601) (1,934,391) (212,035) BEGINNING FUND BALANCE 23,927,545 23,922,501 28,246,541 28,246,541 26,312,150 FUND BALANCE ADJUSTMENTS 459,765 ENDING FUND BALANCE 23,922,498 28,246,541 26,040,940 26,312,150 26,100,115 Page 207 Water Construction Fund ______________________________________________________________________________ Fund 610 The Water Construction Fund 610 receives impact fee revenue from new construction activity. Expenditures are restricted to the construction of new water infrastructure (water mains, wells, water tower and water treatment plants). In FY2022, no monies were expended from this fund. The Water Construction Fund is expected to end the FY2022 budget year with a fund balance of $931,202. In FY2023, no monies are budgeted for expenditure from this Fund. Page 208  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 610 ‐ WATER NEW CONSTRUCTION FUND ESTIMATED REVENUES LICENSES & PERMITS 610‐00‐00‐34880 WATER IMPACT FEES 173,382 85,570 50,000 10,379 50,000 LICENSES & PERMITS 173,382 85,570 50,000 10,379 50,000 OTHER INCOME 610‐00‐00‐37100 INVESTMENT INTEREST 486 106 100 10,000 4,000 3,900 3,900.00 OTHER INCOME 486 106 100 10,000 4,000 3,900 3,900.00 TOTAL ESTIMATED REVENUES 173,868 85,676 50,100 20,379 54,000 3,900 7.78 EXPENSES PERMANENT IMPROVEMENT 610‐00‐00‐85500 WATER SYSTEM IMPROVEMENTS 600,000 (600,000) (100.00) PERMANENT IMPROVEMENT 600,000 (600,000) (100.00) TRANSFERS OUT 610‐00‐00‐91600 TRANSFER TO WATER FUND 500,000 TRANSFERS OUT 500,000 TOTAL EXPENSES 500,000 600,000 (600,000) (100.00) NET OF REVENUES/APPROPRIATIONS ‐ FUND 610 (326,132) 85,676 (549,900) 20,379 54,000 BEGINNING FUND BALANCE 1,151,279 825,147 910,823 910,823 931,202 ENDING FUND BALANCE 825,147 910,823 360,923 931,202 985,202 Page 209 Water Capital Fund ______________________________________________________________________________ Fund 620 The capital portion of the Water Fund was split into its own fund in FY2016.5. The City Council supported the creation of the Water Capital Fund to track and finance water‐related expenses pertaining to fleet and equipment and upgrades of existing water infrastructure such as water mains, wells, treatment plants and water towers. To provide a funding source to finance the capital improvements, the Council approved a water rate increase of 4.5% each year over a five‐year period (2016‐2020) with the stipulation that 2/3 of each year’s rate increase (or 3% of the 4.5% annual increase), would be directed into the Water Capital Fund (Fund 620). The remaining 1.5% would be directed into the Water Operations Fund (Fund 600). It should be noted that the rate increase in 2016 was only 2.2% and not 4.5%, so only 1.47% of this rate increase was directed into the Water Capital Fund. Subsequent rate increases since 2020 are tied to the CPI and follow the same guidelines noted above with two‐thirds of the revenue directed to Fund 620 and one third to Fund 600. In 2021, the CPI was 2.5% and in 2022, the CPI was 7.2%. However, in light of the severe impact of rapidly rising inflation in the first two fiscal quarters of 2022, the Council elected to increase the 2022 rate by only 3.5%. The table below details the revenue that has been generated each year for the Water Capital Fund since the creation of this fund: Water Operations Water Capital Total Annual Fund 600 Fund 620 Annual Revenue Water Rate Annual Revenue Annual Revenue Generated from Fiscal Year Increase 33% of Rate Increase 67% of Rate Increase Rate Increase 2016.5 2.20% $19,782 $39,563 $59,345 2017 4.50% $80,156 $160,313 $240,470 2018 4.50% $153,982 $307,964 $461,946 2019 4.50% $228,001 $456,001 $684,002 2020 4.50% $301,255 $602,510 $903,765 2021 2.50% $367,592 $735,183 $1,102,775 2022* 3.50% $412,980 $825,960 $1,238,940 Total $1,563,747 $3,127,494 $4,691,241 *Amounts from FY 2016.5 – 2021 are based on actual amounts from the financial statements. 2022 is projected based on anticipated 2022 operating results. Page 210 Major accomplishments during FY2022 include:  Installation of over 5,523 feet of water main replacement along North Thirteenth and North Fourteenth Streets.  Well No. 14 maintenance and repair.  Over 50 lead service line replacements. Since the creation of the Water Capital Fund in 2016, over 9.3 million dollars of water capital improvements have been completed. Some of the projects include: Projects Total Costs 2016 ‐ 2022 2016 ‐ 2022 Water main replacement  Kishwaukee Ln, Lewis & Vienna, South Sixth St., Maplewood Ave, South $5,024,851 Eleventh St., Sunset Place, Joanne Ln, Ilehamwood, Golfview, Oak Dr., Joanne Ln. (phase II), N. 13th and N. 14th Street Well Maintenance $651,605 North and South Water Tower Painting $2,016,811 Vehicles and Equipment (Backhoe, Loader, Tandem Dump Truck, Utility Vehicles) $763,714 Sewer Repair (218 & 226 E. Lincoln Hwy) $80,000 Water Meter Software Update $25,000 Lead Service Line Replacement $500,000 Water Meters $435,000 BS&A Utility Billing Software $314,000 TOTAL $9,810,981 Over $2.0 million of water capital improvements are included in the FY2023 Budget: Tentative Estimated FY2023 Projects Costs Water Main Replacement Greenbrier and Charles St. (1,910 feet) $717,400 Routine Meter Replacements and New Water Meter Purchases $80,000 Lead Service Line Replacement $500,000 Well 16 & 17 – Maintenance and Inspection $180,000 Iron Filter Media Replacement – Lincoln Hwy. WTP $60,000 Water Department Drain Repair $100,000 Well Inventory Replacement $38,585 Toro Z‐turn Mower Replacement $15,000 3‐D Modeling and Related Software $25,000 Replace W‐1 Vehicle – pickup truck $60,000 Utility Vehicle (carried over from FY2022 Budget) $204,305 Replace W‐13 Vehicle – pickup truck $60,000 TOTAL $2,040,290 Page 211  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 620 ‐ WATER CAPITAL FUND ESTIMATED REVENUES INTERGOVERNMENTAL REVENUES 620‐00‐00‐33110 FEDERAL GRANTS ‐ ARPA 1,000,000 400,000 500,000 (500,000) (50.00) 620‐00‐00‐33300 LOCAL GRANTS 100,000 INTERGOVERNMENTAL REVENUES 1,000,000 500,000 500,000 (500,000) (50.00) SERVICE CHARGES 620‐00‐00‐34800 WATER SALES REVENUE 602,510 735,183 779,954 825,960 977,687 197,733 25.35 SERVICE CHARGES 602,510 735,183 779,954 825,960 977,687 197,733 25.35 OTHER INCOME 620‐00‐00‐37100 INVESTMENT INTEREST 712 546 500 45,000 12,000 11,500 2,300.00 OTHER INCOME 712 546 500 45,000 12,000 11,500 2,300.00 TRANSFERS IN 620‐00‐00‐39600 TRANSFER FROM WATER FUND 1,450,000 1,271,090 2,482,505 2,482,505 1,762,400 (720,105) (29.01) TRANSFERS IN 1,450,000 1,271,090 2,482,505 2,482,505 1,762,400 (720,105) (29.01) TOTAL ESTIMATED REVENUES 2,053,222 2,006,819 4,262,959 3,853,465 3,252,087 (1,010,872) (23.71) EXPENSES EQUIPMENT 620‐00‐00‐86000 EQUIPMENT 13,600 15,289 32,200 8,488 15,000 (17,200) (53.42) 620‐00‐00‐86100 TECHNOLOGY EQUIPMENT 18,095 75,000 10,000 25,000 (50,000) (66.67) 620‐00‐00‐87000 VEHICLES 1,698 204,305 51,025 324,305 120,000 58.74 EQUIPMENT 33,393 15,289 311,505 69,513 364,305 52,800 16.95 PERMANENT IMPROVEMENT 620‐00‐00‐85000 WATER MAINS 1,948,112 1,928,112 717,400 (1,230,712) (63.17) 620‐00‐00‐85100 WATER METERS 32,868 68,419 80,000 80,000 80,000 620‐00‐00‐85200 LEAD SERVICE REPLACEMENT 1,000,000 500,000 500,000 (500,000) (50.00) 620‐00‐00‐85500 WATER SYSTEM IMPROVEMENTS 193,994 270,000 161,415 378,585 108,585 40.22 PERMANENT IMPROVEMENT 226,862 68,419 3,298,112 2,669,527 1,675,985 (1,622,127) (49.18) TRANSFERS OUT 620‐00‐00‐91600 TRANSFER TO THE WATER FUND 185,353 2,143,734 TRANSFERS OUT 185,353 2,143,734 TOTAL EXPENSES 445,608 2,227,442 3,609,617 2,739,040 2,040,290 (1,569,327) (43.48) NET OF REVENUES/APPROPRIATIONS ‐ FUND 620 1,607,614 (220,623) 653,342 1,114,425 1,211,797 BEGINNING FUND BALANCE 339,481 2,846,220 2,625,597 2,625,597 3,740,022 FUND BALANCE ADJUSTMENTS 899,126 ENDING FUND BALANCE 2,846,221 2,625,597 3,278,939 3,740,022 4,951,819 Page 212 Airport Fund ______________________________________________________________________________ FUND 650 The Airport Fund supports the management and maintenance of the DeKalb Taylor Municipal Airport (DTMA) and the DeKalb Flight Center which provides aviation fueling and ground handling services for all based aircraft as well as transient aircraft. DTMA is open 24‐hours‐a‐day through all types of weather and has two runways. The northeast by southwest runway (2/20) is 7,026‐feet in length and the east/west runway (9/27) is 4,201‐feet in length. The runways are served by a full Instrument Landing System (ILS) and four Global Positioning System (GPS) approaches, with a Level 3 Automated Weather Observation System (AWOS‐3). The Airport boasts more than 44,000 annual operations, more than 95 based aircraft, and five Specialized Aviation Servicer Operators (SASO) who provide aircraft flight training and maintenance. The Airport is designed to support all general aviation corporate, charter, cargo, and private aircraft arriving in the region. The airport operation is served by one full time Airport Manager, one part‐time Airport Maintenance Technician, one Seasonal Airport Maintenance Technician and seven Part‐Time Aircraft Line Service Technicians. Seasonal mowing and snow‐removal operations are managed by the Public Works Department’s Street Division and augmented by Airport staff. FY2022 Accomplishments In February 2022, Aeromotive Services Inc., an FAA Certified Repair Station and the Airport’s newest SASO, began leasing 1200 square feet in the Community hangar and a 384 square foot office in the main terminal. The yearly lease income from this agreement is $9,110 for the first two years of its term, followed by three one‐year consecutive terms. Aeromotive provides after‐market wiring harnesses and associated hardware for aircraft and automobiles and recently aligned with Dynon Avionics for retrofitting aircraft electronics with advanced flight navigation systems. Also in FY 2022, the City as Airport Sponsor received FAA funding that covered 100% of the $1.19 million contract bid for resurfacing the Runway 2/20 parallel Taxiway C. The project, which was completed 14 days ahead of schedule and 4% under budget, received an Outstanding Achievement Award presented during the Illinois Public Airport Association’s Fall Conference on September 26, 2022. FY2023 Initiatives In FY 2023, a large portion of the main terminal South tarmac’s asphalt surface may be replaced with concrete as programmed through the FAA’s Transportation Improvement Program. This project is estimated to cost $940,000 and will be federally funded 90% with the remaining 10% funded equally by 5% State and Local shares. Page 213 Fuel prices are regularly monitored, and the Airport management strives to maintain competitive fuel price levels to attract regional piston aircraft and transcontinental turbine aircraft to increase fuel sales. The Airport serves the NIU Athletics (such as the Women’s Basketball Team) and local corporate customers who prefer timely travel arrangements. Page 214  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 650 ‐ AIRPORT FUND ESTIMATED REVENUES SALES & USE TAXES 650‐00‐00‐31200 HOME RULE SALES TAX 7,101 7,806 5,253 12,000 (5,253) (100.00) 650‐00‐00‐31250 AVIATION FUEL SALES TAX 12,000 12,000 650‐00‐00‐31600 HOME RULE MOTOR FUEL TAX 183,805 202,958 189,820 189,222 193,000 3,180 1.68 SALES & USE TAXES 190,906 210,764 195,073 201,222 205,000 9,927 5.09 INTERGOVERNMENTAL REVENUES 650‐00‐00‐33150 FEDERAL PASS‐THROUGH GRANTS 70,777 459,159 311,750 221,500 221,500 650‐00‐00‐33200 STATE GRANTS 2,167 10,464 1,000 INTERGOVERNMENTAL REVENUES 72,944 469,623 312,750 221,500 221,500 SERVICE CHARGES 650‐00‐00‐34500 FUEL SALES 433,387 509,095 532,256 658,733 620,000 87,744 16.49 SERVICE CHARGES 433,387 509,095 532,256 658,733 620,000 87,744 16.49 OTHER INCOME 650‐00‐00‐34900 RENTAL INCOME 360,681 339,628 459,298 400,000 427,980 (31,318) (6.82) 650‐00‐00‐34950 AIRPORT OPERATIONS 27,178 22,998 22,143 45,000 35,000 12,857 58.06 650‐00‐00‐37100 INVESTMENT INTEREST 162 73 100 600 300 200 200.00 650‐00‐00‐38100 MISCELLANEOUS REVENUE 11,041 14,695 4,004 4,000 4,500 496 12.39 650‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 485 7,038 650‐00‐00‐38700 CAPITAL LEASE ISSUANCE 85,592 OTHER INCOME 399,547 470,024 485,545 449,600 467,780 (17,765) (3.66) TRANSFERS IN 650‐00‐00‐39100 TRANSFER FROM GENERAL FUND 51,000 650‐00‐00‐39260 TRANSFER FROM TIF #1 FUND 37,646 89,277 650‐00‐00‐39420 TRANSFER FROM CAPITAL EQUIP FUND 124,985 TRANSFERS IN 88,646 214,262 TOTAL ESTIMATED REVENUES 1,185,430 1,873,768 1,212,874 1,622,305 1,514,280 301,406 24.85 EXPENSES PERSONNEL 650‐00‐00‐41100 WAGES ‐ FULL‐TIME 160,821 113,849 118,170 115,897 110,828 (7,342) (6.21) 650‐00‐00‐41200 WAGES ‐ PART‐TIME 137,508 123,212 204,120 133,892 206,526 2,406 1.18 650‐00‐00‐41300 WAGES ‐ OVERTIME 152 93 650‐00‐00‐42100 EMPLOYER PORTION FICA 21,773 17,556 24,655 18,841 24,278 (377) (1.53) 650‐00‐00‐42200 EMPLOYER PORTION IMRF 24,162 16,578 14,523 14,198 9,653 (4,870) (33.53) 650‐00‐00‐42500 EMPLOYEE HEALTH INSURANCE 33,436 33,337 32,913 32,913 29,576 (3,337) (10.14) 650‐00‐00‐42600 WORKER'S COMPENSATION/LIABILITY INS 14,303 14,303 20,660 20,660 43,693 23,033 111.49 650‐00‐00‐48160 CHANGE IN COMP ABS‐AIRPORT (39,060) 3,169 650‐00‐00‐48260 IMRF NPO ‐ AIRPORT (23,860) (55,948) 650‐00‐00‐48360 NET OPEB‐AIRPORT 1,536 (34,850) PERSONNEL 330,771 231,299 415,041 336,401 424,554 9,513 2.29 COMMODITIES 650‐00‐00‐51100 SUPPLIES/PARTS‐GROUNDS 94 5 500 2,100 3,000 2,500 500.00 650‐00‐00‐51300 SUPPLIES/PARTS‐BUILDINGS 12,443 11,331 5,000 12,000 9,500 4,500 90.00 650‐00‐00‐51500 SUPPLIES/PARTS‐EQUIPMENT 4,641 1,329 500 2,000 500 650‐00‐00‐51600 SUPPLIES/PARTS‐TECHNOLOGY 47 250 400 250 650‐00‐00‐51700 SUPPLIES/PARTS‐VEHICLES 13,863 18,649 12,000 7,500 9,000 (3,000) (25.00) 650‐00‐00‐52000 OFFICE SUPPLIES 163 146 150 750 150 650‐00‐00‐52500 JANITORIAL SUPPLIES 12 723 500 600 600 100 20.00 650‐00‐00‐53000 OPERATING SUPPLIES 277 798 750 650 700 (50) (6.67) 650‐00‐00‐53100 ICE/SNOW CONTROL SUPPLIES 24,100 15,532 11,500 14,000 18,000 6,500 56.52 650‐00‐00‐53300 SMALL TOOLS & EQUIPMENT 491 479 500 600 600 100 20.00 650‐00‐00‐54000 UNIFORMS/PROTECTIVE CLOTHING 165 347 500 500 500 650‐00‐00‐55000 FUEL, OIL, & LUBRICANTS 5,914 11,480 12,000 13,400 14,000 2,000 16.67 650‐00‐00‐55100 AIRPORT FUEL (FOR RESALE) 328,188 358,474 375,000 515,000 500,000 125,000 33.33 COMMODITIES 390,351 419,340 419,150 569,500 556,800 137,650 32.84 Page 215  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE CONTRACTUAL SERVICES 650‐00‐00‐61100 MAINTENANCE‐GROUNDS 1,701 1,218 2,500 500 500 (2,000) (80.00) 650‐00‐00‐61300 MAINTENANCE‐BUILDINGS 17,080 13,019 5,000 12,000 19,000 14,000 280.00 650‐00‐00‐61500 MAINTENANCE‐EQUIPMENT 15,399 25,151 20,000 10,000 6,000 (14,000) (70.00) 650‐00‐00‐61700 MAINTENANCE‐VEHICLES 2,234 4,074 5,000 2,500 3,000 (2,000) (40.00) 650‐00‐00‐61800 MAINTENANCE‐SOFTWARE 1,008 1,100 1,100 1,200 100 9.09 650‐00‐00‐62099 PRINTED MATERIALS 193 126 100 100 100 650‐00‐00‐62100 FINANCIAL SERVICES 14,180 14,796 10,500 27,405 21,940 11,440 108.95 650‐00‐00‐62300 ARCHITECT/ENGINEERING SERVICES 10,048 10,898 5,000 10,000 11,000 6,000 120.00 650‐00‐00‐63800 CONTRACTED SERVICES 77,539 51,518 35,000 25,000 40,000 5,000 14.29 650‐00‐00‐64000 UTILITIES 9,445 10,955 8,000 12,000 13,000 5,000 62.50 650‐00‐00‐64100 ELECTRIC SERVICES 31,217 28,824 31,000 29,000 30,000 (1,000) (3.23) 650‐00‐00‐64500 TELEPHONE SERVICES 10,784 9,119 9,000 10,500 10,500 1,500 16.67 650‐00‐00‐65100 FREIGHT & POSTAGE 17 100 50 100 650‐00‐00‐65200 MARKETING ADS & PUBLIC INFO 6,759 1,021 5,000 3,000 6,000 1,000 20.00 650‐00‐00‐65300 LEGAL EXPENSES & NOTICES 60 650‐00‐00‐65400 TAXES, LICENSES, & FEES 50,209 44,088 55,000 80,000 85,000 30,000 54.55 650‐00‐00‐66100 DUES & SUBSCRIPTIONS 1,916 2,853 2,500 3,400 4,520 2,020 80.80 650‐00‐00‐66200 TRAINING/TRAVEL 487 84 1,000 1,035 2,400 1,400 140.00 650‐00‐00‐69200 SURETY BONDS 26,147 29,330 40,000 6,000 (40,000) (100.00) CONTRACTUAL SERVICES 275,338 248,099 235,800 233,650 254,260 18,460 7.83 OTHER SERVICES 650‐00‐00‐72600 DEPRECIATION‐AIRPORT 404,828 403,543 OTHER SERVICES 404,828 403,543 DEBT SERVICES 650‐00‐00‐75000 DEBT SERVICE ‐ PRINCIPAL 66,125 (66,125) (100.00) 650‐00‐00‐76000 DEBT SERVICE ‐ INTEREST 1,045 1,561 (1,561) (100.00) DEBT SERVICES 1,045 67,686 (67,686) (100.00) EQUIPMENT 650‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 7,736 437,376 311,750 268,500 268,500 650‐00‐00‐86000 EQUIPMENT 19,500 2,500 2,500 1,000 (1,500) (60.00) 650‐00‐00‐86200 OFFICE FURNITURE & EQUIPMENT 4,198 1,000 250 1,000 EQUIPMENT 27,236 441,574 3,500 314,500 270,500 267,000 7,628.57 TOTAL EXPENSES 1,429,569 1,743,855 1,141,177 1,454,051 1,506,114 364,937 31.98 NET OF REVENUES/APPROPRIATIONS ‐ FUND 650 (244,139) 129,913 71,697 168,254 8,166 BEGINNING FUND BALANCE 30,513,952 30,269,910 30,399,826 30,399,823 30,568,077 FUND BALANCE ADJUSTMENTS 96 ENDING FUND BALANCE 30,269,909 30,399,823 30,471,523 30,568,077 30,576,243 Page 216 Refuse and Recycling Fund ______________________________________________________________________________ FUND 680 The Refuse & Recycling Fund provides for the efficient collection, processing, and disposal of refuse, landscape waste, and recyclables for DeKalb residents. In September 2018, the City entered a new 5‐year agreement with Lakeshore Recycling Systems, Inc. (LRS) to provide these services. DeKalb residents receive curbside collection services for an unlimited volume of refuse, recyclables, and landscape waste. As part of the agreement, LRS provides one 95‐gallon refuse cart and one 65‐gallon recycling cart at no additional charge. Residents may request a second 95‐gallon refuse cart at no charge. Landscape waste collection is offered between April 1 and November 30 each year. In 2019, the City staff worked with downtown business owners and LRS to set up a simplified process of billing refuse charges through the City’s utility billing system for Central Business District (CBD) properties. The contract with LRS includes curbside electronic waste pick‐up on the first pick‐up day of the month. This is a newer service for DeKalb residents. Another service offered to residents is household hazardous waste collection. This service is offered three times per year as scheduled with the City. Refuse charges are collected through the City’s utility bill on behalf of LRS. The City acts as a pass‐through to bill and collect the refuse charges and remit them back to LRS. For providing this administrative service, the City is allowed to keep a 9% administrative fee, and a transfer is made back to the General Fund to reimburse for the salaries and benefits of the City staff that are involved in the billing and collection process. As the chart below illustrates, charges equally offset the expenses, the fund operates at a near breakeven amount and has maintained virtually no ending balance (net position) over the last several years. 2,250,000 2,000,000 1,750,000 1,500,000 1,250,000 1,000,000 750,000 500,000 250,000 0 2018 2019 2020 2021 2022 2023 Revenue Expense Net Position Expenses were higher in FY 2020 (transfer to General Fund) to drawdown net position to near zero. Page 217  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 680 ‐ REFUSE & RECYCLING FUND ESTIMATED REVENUES SERVICE CHARGES 680‐00‐00‐34600 CHARGES FOR SERVICES 1,913,462 2,044,023 2,107,608 2,032,153 2,081,321 (26,287) (1.25) SERVICE CHARGES 1,913,462 2,044,023 2,107,608 2,032,153 2,081,321 (26,287) (1.25) OTHER INCOME 680‐00‐00‐37100 INVESTMENT INTEREST 1,235 6 10 40 (10) (100.00) 680‐00‐00‐38100 MISCELLANEOUS REVENUE 242 426 200 1,050 (200) (100.00) OTHER INCOME 1,477 432 210 1,090 (210) (100.00) TOTAL ESTIMATED REVENUES 1,914,939 2,044,455 2,107,818 2,033,243 2,081,321 (26,497) (1.26) EXPENSES CONTRACTUAL SERVICES 680‐00‐00‐64300 REFUSE REMOVAL SERVICES 1,756,876 1,836,917 1,887,676 1,893,756 1,937,104 49,428 2.62 CONTRACTUAL SERVICES 1,756,876 1,836,917 1,887,676 1,893,756 1,937,104 49,428 2.62 TRANSFERS OUT 680‐00‐00‐91100 TRANSFER TO GENERAL FUND 360,000 212,000 220,000 140,000 144,000 (76,000) (34.55) TRANSFERS OUT 360,000 212,000 220,000 140,000 144,000 (76,000) (34.55) TOTAL EXPENSES 2,116,876 2,048,917 2,107,676 2,033,756 2,081,104 (26,572) (1.26) NET OF REVENUES/APPROPRIATIONS ‐ FUND 680 (201,937) (4,462) 142 (513) 217 BEGINNING FUND BALANCE 208,318 5,270 808 808 295 FUND BALANCE ADJUSTMENTS (1,110) ENDING FUND BALANCE 5,271 808 950 295 512 Page 218 Section Nine Internal Service Funds  Workers Compensation & Liability Insurance Fund (Fund 700)  Health Insurance Fund (Fund 710) Page 219 Internal Service Funds ______________________________________________________________________________ Workers’ Compensation & Liability – Fund 700 This fund pays for all medical treatment, disability payments, and settlement costs associated with claims filed by employees who are injured on the job. In FY1994 the City became self‐insured for workers compensation claims. For FY1994, through FY2012, the City had no excess or “umbrella” insurance coverage provided by private carriers. Since May 1, 2012, the City has had a self‐insured retention policy for excess coverage. These claims are administered and monitored by the City Manager’s Office and Human Resources Department. Starting in January 2022, the City’s contract for property and worker’s comp claims administration was shifted after a public bid process to the Illinois County Risk Management Trust (ICRMT). This fund also pays for costs incurred resulting from accidents involving City property or employees, or in settlement of lawsuits brought against the City. Again, since May 2012, the City has had a self‐insured retention policy for excess coverage. This coverage includes property, inland marine, general liability, automobile liability and auto physical damage, law enforcement liability, public official’s liability, and employment practices liability. Contributions from the General Fund, Transportation Fund, Water Fund and Airport Fund are revenues to this fund in an amount sufficient to cover expenses. According to the City’s fund balance policy, this fund should maintain a reserve of $1.0 million. For FY 2023, contributions from other funds have been calculated such that the ending net position at 12/31/2023 is $1.01 million. Fund/Account Number Description FY 2023 Amount 100‐55‐00‐42600 WORKER'S COMPENSATION/LIABILITY INSURANCE Exp $974,355 200‐30‐37‐42600 WORKER'S COMPENSATION/LIABILITY INSURANCE Exp 13,108 600‐00‐00‐42600 WORKER'S COMPENSATION/LIABILITY INSURANCE Exp 48,062 650‐00‐00‐42600 WORKER'S COMPENSATION/LIABILITY INSURANCE Exp 43,693 700‐00‐00‐38500 EMPLOYER CONTRIBUTIONS Rev $1,079,218 Health Insurance – Fund 710 The City of DeKalb maintained its own self‐funded insurance system from FY1993 through FY2008 for employee health insurance. On January 1, 2008, the City joined the Intergovernmental Personnel Benefits Cooperative (IPBC), which is a pooled arrangement with other Illinois communities for providing health insurance. This allowed the City to budget for known monthly payments to the IPBC, rather than funding for payment of all health claims as a fully self‐insured entity. The City offers comprehensive medical and dental coverage to its employees, their dependents, and retirees. All active employees pay 20% of the health insurance premium for single, single +1 or family coverage. Retirees fall into four tiers and pay a portion of the premium dependent upon hire date; employees hired on or after January 1, 2012 (Tier 4) will pay 100% of the premium when they retire. Page 220  Health Insurance Premium Expense 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 2018 2019 2020 2021 2022 2023 RETIREE HEALTH INSURANCE PREMIUM EMPLOYEE HEALTH INSURANCE PREMIUM Contributions from the General Fund, Transportation Fund, Water Fund and Airport Fund are revenues to this fund in an amount sufficient to cover expenses. According to the City’s fund balance policy, this fund should maintain a reserve of one month of premiums, which is approximately $500,000. For FY 2023, contributions from other funds have been calculated such that the ending net position at 12/31/2023 is $597,000. Fund/Account Number Description FY 2023 Amount 100‐15‐12‐42500 EMPLOYEE HEALTH INSURANCE Exp $60,219 100‐15‐16‐42500 EMPLOYEE HEALTH INSURANCE Exp 24,677 100‐17‐12‐42500 EMPLOYEE HEALTH INSURANCE Exp 62,157 100‐19‐19‐42500 EMPLOYEE HEALTH INSURANCE Exp 45,230 100‐20‐21‐42500 EMPLOYEE HEALTH INSURANCE Exp 124,017 100‐20‐22‐42500 EMPLOYEE HEALTH INSURANCE Exp 765,990 100‐20‐24‐42500 EMPLOYEE HEALTH INSURANCE Exp 333,509 100‐20‐25‐42500 EMPLOYEE HEALTH INSURANCE Exp 372,612 100‐25‐27‐42500 EMPLOYEE HEALTH INSURANCE Exp 87,377 100‐25‐28‐42500 EMPLOYEE HEALTH INSURANCE Exp 1,021,647 100‐30‐31‐42500 EMPLOYEE HEALTH INSURANCE Exp 31,729 100‐30‐32‐42500 EMPLOYEE HEALTH INSURANCE Exp 39,134 100‐30‐33‐42500 EMPLOYEE HEALTH INSURANCE Exp 278,035 100‐30‐35‐42500 EMPLOYEE HEALTH INSURANCE Exp 6,901 100‐40‐41‐42500 EMPLOYEE HEALTH INSURANCE Exp 19,401 100‐40‐43‐42500 EMPLOYEE HEALTH INSURANCE Exp 101,544 100‐55‐00‐41700 DEFERRED COMPENSATION Exp 208,864 100‐55‐00‐41800 HSA CONTRIBUTIONS Exp 90,137 100‐55‐00‐42500 RETIREE HEALTH INSURANCE Exp 1,147,879 200‐30‐37‐42500 EMPLOYEE HEALTH INSURANCE Exp 21,486 600‐00‐00‐42500 EMPLOYEE HEALTH INSURANCE Exp 466,142 650‐00‐00‐42500 EMPLOYEE HEALTH INSURANCE Exp 29,576 710‐00‐00‐38500 EMPLOYER CONTRIBUTIONS Rev $5,338,262 Page 221  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 700 ‐ WORK COMP/LIAB INSURANCE FUND ESTIMATED REVENUES SERVICE CHARGES 700‐00‐00‐38500 EMPLOYER CONTRIBUTIONS 755,959 898,220 881,000 753,348 1,079,218 198,218 22.50 SERVICE CHARGES 755,959 898,220 881,000 753,348 1,079,218 198,218 22.50 OTHER INCOME 700‐00‐00‐37100 INVESTMENT INTEREST 683 198 250 15,000 2,500 2,250 900.00 700‐00‐00‐38200 REFUNDS / REIMBURSEMENTS 362 17,587 700‐00‐00‐38300 PROPERTY DAMAGE COMPENSATION 38,397 124,220 60,000 27,787 (60,000) (100.00) OTHER INCOME 39,080 124,780 60,250 60,374 2,500 (57,750) (95.85) TOTAL ESTIMATED REVENUES 795,039 1,023,000 941,250 813,722 1,081,718 140,468 14.92 EXPENSES CONTRACTUAL SERVICES 700‐00‐00‐62200 LEGAL SERVICES 83,923 175,211 150,000 150,000 150,000 700‐00‐00‐63800 CONTRACTED SERVICES 410,347 567,501 554,523 510,225 571,158 16,635 3.00 700‐00‐00‐63999 TPA ADMINISTRATION 30,000 30,000 15,000 12,000 12,000 700‐00‐00‐65300 LEGAL EXPENSES & NOTICES 1,050 4,200 2,500 (2,500) (100.00) 700‐00‐00‐69100 CLAIMS: LIAB & PROP INSURANCE 66,754 122,329 125,000 125,000 125,000 700‐00‐00‐69150 CLAIMS: WORK COMP INSURANCE 505,819 (254,700) 300,000 350,000 400,000 100,000 33.33 700‐00‐00‐69200 SURETY BONDS 75 CONTRACTUAL SERVICES 1,097,968 644,541 1,132,023 1,150,225 1,258,158 126,135 11.14 TOTAL EXPENSES 1,097,968 644,541 1,132,023 1,150,225 1,258,158 126,135 11.14 NET OF REVENUES/APPROPRIATIONS ‐ FUND 700 (302,929) 378,459 (190,773) (336,503) (176,440) BEGINNING FUND BALANCE 1,447,629 1,144,700 1,523,161 1,523,161 1,186,658 ENDING FUND BALANCE 1,144,700 1,523,159 1,332,388 1,186,658 1,010,218 Page 222  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 710 ‐ HEALTH INSURANCE FUND ESTIMATED REVENUES SERVICE CHARGES 710‐00‐00‐38500 EMPLOYER CONTRIBUTIONS 4,645,112 5,063,504 4,978,493 5,379,802 5,338,262 359,769 7.23 710‐00‐00‐38510 EMPLOYEE CONTRIBUTIONS 924,624 854,409 901,070 901,070 911,038 9,968 1.11 710‐00‐00‐38520 RETIREE CONTRIBUTIONS 672,454 637,919 763,120 653,000 664,181 (98,939) (12.97) 710‐00‐00‐38530 LIBRARY CONTRIBUTIONS 256,669 274,604 305,744 128,093 62,151 (243,593) (79.67) 710‐00‐00‐38590 OTHER CONTRIBUTIONS 4,201 722 1,500 1,624 (1,500) (100.00) SERVICE CHARGES 6,503,060 6,831,158 6,949,927 7,063,589 6,975,632 25,705 0.37 OTHER INCOME 710‐00‐00‐37100 INVESTMENT INTEREST 117 21 135 400 100 (35) (25.93) OTHER INCOME 117 21 135 400 100 (35) (25.93) TOTAL ESTIMATED REVENUES 6,503,177 6,831,179 6,950,062 7,063,989 6,975,732 25,670 0.37 EXPENSES PERSONNEL 710‐00‐00‐41700 DEFERRED COMPENSATION 156,955 165,930 180,000 187,000 200,000 20,000 11.11 710‐00‐00‐41800 HSA CONTRIBUTIONS 83,852 78,750 85,000 78,000 85,000 710‐00‐00‐41850 INSURANCE OPT‐OUT CONTRIBUTION 18,355 50,055 65,000 78,000 76,305 11,305 17.39 710‐00‐00‐42100 EMPLOYER PORTION FICA 7,844 8,232 9,500 8,942 8,775 (725) (7.63) 710‐00‐00‐42200 EMPLOYER PORTION IMRF 12,474 11,667 14,500 5,226 5,226 (9,274) (63.96) 710‐00‐00‐67500 WELLNESS BENEFIT PAYMENTS 21,730 25,425 35,000 30,000 35,000 PERSONNEL 301,210 340,059 389,000 387,168 410,306 21,306 5.48 CONTRACTUAL SERVICES 710‐00‐00‐42580 EMPLOYEE LIFE INSURANCE PREMIUM 16,180 16,671 16,500 16,500 16,500 710‐00‐00‐62100 FINANCIAL SERVICES 51 21 51 73 100 49 96.08 710‐00‐00‐62600 MEDICAL SERVICES 6,000 6,000 6,000 710‐00‐00‐63998 FLEX ADMINISTRATION 3,696 3,260 4,200 3,000 4,500 300 7.14 710‐00‐00‐67100 EMPLOYEE HEALTH INSURANCE PREMIUM 4,266,828 4,548,253 4,540,258 4,540,258 4,574,800 34,542 0.76 710‐00‐00‐67200 LIBRARY HEALTH INSURANCE PREMIUM 149,844 154,391 305,744 128,093 62,151 (243,593) (79.67) 710‐00‐00‐67300 RETIREE HEALTH INSURANCE PREMIUM 1,711,753 1,760,694 2,011,047 2,047,500 1,911,876 (99,171) (4.93) 710‐00‐00‐67400 PEHP PLAN 30,850 CONTRACTUAL SERVICES 6,179,202 6,483,290 6,883,800 6,741,424 6,575,927 (307,873) (4.47) TOTAL EXPENSES 6,480,412 6,823,349 7,272,800 7,128,592 6,986,233 (286,567) (3.94) NET OF REVENUES/APPROPRIATIONS ‐ FUND 710 22,765 7,830 (322,738) (64,603) (10,501) BEGINNING FUND BALANCE 641,539 664,304 672,133 672,133 607,530 ENDING FUND BALANCE 664,304 672,134 349,395 607,530 597,029 Page 223 Section Ten Fiduciary Funds  Police Pension Fund (Fund 830)  Fire Pension Fund (Fund 850) Page 224 Police and Fire Pension Funds ______________________________________________________________________________ Police Pension Fund (Fund 830) and Fire Pension Fund (Fund 850) The Police and Fire Pension Funds account for the financial administration of two defined benefit pension plans: the Police Pension Plan and the Firefighters’ Pension Plan, which are both single‐employer pension plans. The benefits, benefit levels, employee and employer contributions are governed by Illinois state statute and can only be amended by the Illinois General Assembly. Revenue sources are primarily employer (City) contributions, investment earnings, and employee contributions from active Police and Fire Department personnel. Expenses are paid for retiree, disability, and surviving spouse pensions, financial management and investment fees, legal fees, audit costs, and other miscellaneous items. An established local Board for each fund directs its own affairs and meets quarterly with special meetings as needed. The Boards are each comprised of five members. Two members are appointed by the Mayor, two are elected from the active participants of the pension fund, and one is elected by the fund’s beneficiaries. The funds are regulated by the Illinois Department of Financial and Professional Regulation, Division of Insurance. By state law, these pension funds must be 90% funded by the year 2040. Current funding levels as of December 31, 2021, for the Police Pension Fund and the Fire Pension Fund were 58.4% and 43.7% respectively. On October 10, 2019, Governor J.B. Pritzker received the report of the Illinois Pension Consolidation Task Force (created in February 2019) that advised the Governor to pursue consolidation of all fire pension boards and all police pension boards into two, state‐wide entities to materially and dramatically improve the long‐term portfolio performance of police and fire pension funds. Governor Pritzker’s office subsequently drafted SB1300, which ultimately became Public Act 101‐0610, creating the Illinois Police Officers’ Pension Investment Fund (IPOPIF) and the Firefighters’ Pension investment Fund (FPIF) on December 19, 2019, with local boards still retaining control over approval of retirement and disability pensions. The statute created transition boards of trustees, appointed by the Governor, to undertake a path toward the consolidation of funds. The FPIF got off to a faster start, accomplishing the creation of a working office and a permanent board of trustees in 2022. The DeKalb Firefighters’ Pension Fund’s assets were consolidated into the downstate fund in January 2022. The IPOPIF was under challenge in the state courts, but an order of summary judgment was issued by the Circuit Court of Kane County in favor of the consolidation as authorized by Public Act 101‐0610. That judgment was promptly appealed, and an appeals court ruling has not been made. To date, the anticipated consolidation of assets of the DeKalb Police Pension Fund and the expected savings from a reduction, state‐wide, in overall actuarial and financial management costs has not been realized. Annual contributions into the fund are determined by an actuarial study conducted annually by an independent actuary. The City of DeKalb has chosen to fund based on a higher amount than statutorily required, to achieve 100% funding by 2040. Historically, employer contributions are funded through the City’s property tax. However, in recent years, increases in the required contributions have significantly outpaced the City’s ability to levy dollars through the property tax process. As such, a portion of the Page 225 contributions comes from property tax (about 80%) with the remainder coming from other General Fund sources, such as sales and income tax. The employee contributions are payroll contributions being made by current employees. The contribution percentage as set by statute for Police is 9.91% of base salary, and the contribution percentage for Fire is 9.455% of base salary. The chart below depicts the Pension Funds’ plan net position since December 31, 2016 (FY 2016.5). The yellow data points for 2022 and 2023 are yet unknown, and unrealized market value losses approaching the end of 2022 have not been factored into these amounts. 60,000,000 50,000,000 Plan Net Position $ 40,000,000 30,000,000 20,000,000 10,000,000 ‐ 2016.5 2017 2018 2019 2020 2021 2022 2023 Fiscal Year Police Pension Fire Pension The chart below depicts the Pension Funds’ annual benefit payments since December 31, 2016 (FY 2016.5). FY 2016.5 was only a 6‐month fiscal period: 6,000,000 Annual Benefit Payments $ 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 ‐ 2016.5 2017 2018 2019 2020 2021 2022 2023 Fiscal Year Police Pension Fire Pension Page 226  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 830 ‐ POLICE PENSION FUND ESTIMATED REVENUES SERVICE CHARGES 830‐00‐00‐38500 EMPLOYER CONTRIBUTIONS 3,442,572 3,614,881 3,707,827 3,707,827 3,901,382 193,555 5.22 830‐00‐00‐38510 EMPLOYEE CONTRIBUTIONS 762,324 564,388 562,458 604,831 689,818 127,360 22.64 SERVICE CHARGES 4,204,896 4,179,269 4,270,285 4,312,658 4,591,200 320,915 7.52 OTHER INCOME 830‐00‐00‐37100 INVESTMENT INTEREST 634,788 1,880,375 544,510 400,000 500,000 (44,510) (8.17) 830‐00‐00‐37500 GAIN/LOSS ON INVESTMENTS 4,779,726 3,865,651 2,651,292 (2,651,292) (100.00) 830‐00‐00‐38100 MISCELLANEOUS REVENUE 226 3,377 3,000 (3,000) (100.00) OTHER INCOME 5,414,740 5,749,403 3,198,802 400,000 500,000 (2,698,802) (84.37) TOTAL ESTIMATED REVENUES 9,619,636 9,928,672 7,469,087 4,712,658 5,091,200 (2,377,887) (31.84) EXPENSES PERSONNEL 830‐00‐00‐41950 SERVICE PENSIONS 3,873,301 4,264,689 4,491,085 3,758,506 3,849,509 (641,576) (14.29) 830‐00‐00‐41951 NON‐DUTY DISABILITY PENSIONS 47,852 47,852 47,852 830‐00‐00‐41952 DUTY DISABILITY PENSIONS 48,147 48,147 48,147 830‐00‐00‐41953 SURVIVING SPOUSE PENSIONS 567,114 597,670 597,670 830‐00‐00‐41960 SERVICE CREDIT TRANSFER 110,420 50,000 (50,000) (100.00) 830‐00‐00‐41970 CONTRIBUTION REFUNDS 87,253 50,000 136,110 100,000 50,000 100.00 PERSONNEL 3,873,301 4,462,362 4,591,085 4,557,729 4,643,178 52,093 1.13 CONTRACTUAL SERVICES 830‐00‐00‐62100 FINANCIAL SERVICES ‐ L & A 13,670 13,760 14,173 14,173 830‐00‐00‐62110 FINANCIAL SERVICES ‐ AUDIT 4,870 4,965 4,965 830‐00‐00‐62120 FINANCIAL SERVICES ‐ ACTUARY 4,150 3,957 3,957 830‐00‐00‐62150 INVESTMENT SERVICES 58,477 72,835 68,000 76,000 19,000 (49,000) (72.06) 830‐00‐00‐62600 MEDICAL SERVICES 1,458 1,500 2,500 2,500 830‐00‐00‐62750 INSURANCE SERVICES 9,062 9,252 10,500 9,402 9,685 (815) (7.76) 830‐00‐00‐63800 CONTRACTED SERVICES 8,000 7,250 8,000 10,500 3,250 44.83 830‐00‐00‐63900 OTHER PROFESSIONAL SERVICES 74,744 13,273 64,428 1,125 1,200 (63,228) (98.14) 830‐00‐00‐65300 LEGAL EXPENSES & NOTICES 13,067 2,000 9,500 10,500 8,500 425.00 830‐00‐00‐66100 DUES & SUBSCRIPTIONS 795 795 800 800 830‐00‐00‐66200 TRAINING/TRAVEL 1,540 1,750 2,275 2,500 750 42.86 CONTRACTUAL SERVICES 142,283 133,890 153,928 131,377 79,780 (74,148) (48.17) TOTAL EXPENSES 4,015,584 4,596,252 4,745,013 4,689,106 4,722,958 (22,055) (0.46) NET OF REVENUES/APPROPRIATIONS ‐ FUND 830 5,604,052 5,332,420 2,724,074 23,552 368,242 BEGINNING FUND BALANCE 40,099,114 45,703,199 51,035,619 51,035,619 51,059,171 FUND BALANCE ADJUSTMENTS 31 ENDING FUND BALANCE 45,703,197 51,035,619 53,759,693 51,059,171 51,427,413 Page 227  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 850 ‐ FIRE PENSION FUND ESTIMATED REVENUES SERVICE CHARGES 850‐00‐00‐38500 EMPLOYER CONTRIBUTIONS 3,951,651 4,282,230 4,415,632 4,415,632 4,933,015 517,383 11.72 850‐00‐00‐38510 EMPLOYEE CONTRIBUTIONS 496,359 522,552 471,733 540,704 584,866 113,133 23.98 SERVICE CHARGES 4,448,010 4,804,782 4,887,365 4,956,336 5,517,881 630,516 12.90 OTHER INCOME 850‐00‐00‐37100 INVESTMENT INTEREST 660,644 1,502,083 450,000 300,000 300,000 (150,000) (33.33) 850‐00‐00‐37500 GAIN/LOSS ON INVESTMENTS 1,523,894 3,446,278 1,025,085 (1,025,085) (100.00) 850‐00‐00‐38100 MISCELLANEOUS REVENUE (5,695) 28 11,000 (1,798) (11,000) (100.00) OTHER INCOME 2,178,843 4,948,389 1,486,085 298,202 300,000 (1,186,085) (79.81) TOTAL ESTIMATED REVENUES 6,626,853 9,753,171 6,373,450 5,254,538 5,817,881 (555,569) (8.72) EXPENSES PERSONNEL 850‐00‐00‐41950 SERVICE PENSIONS 4,156,663 4,321,757 4,878,006 3,886,039 4,042,768 (835,238) (17.12) 850‐00‐00‐41952 DUTY DISABILITY PENSIONS 358,829 364,721 364,721 850‐00‐00‐41953 SURVIVING SPOUSE PENSIONS 372,129 372,129 372,129 850‐00‐00‐41970 CONTRIBUTION REFUNDS 7,313 PERSONNEL 4,156,663 4,329,070 4,878,006 4,616,997 4,779,618 (98,388) (2.02) CONTRACTUAL SERVICES 850‐00‐00‐62100 FINANCIAL SERVICES ‐ L & A 17,580 18,165 18,720 18,720 850‐00‐00‐62110 FINANCIAL SERVICES ‐ AUDIT 4,870 4,965 4,965 850‐00‐00‐62120 FINANCIAL SERVICES ‐ ACTUARY 3,550 3,657 3,657 850‐00‐00‐62150 INVESTMENT SERVICES 44,786 49,848 58,473 16,654 10,480 (47,993) (82.08) 850‐00‐00‐63800 CONTRACTED SERVICES 13,123 6,273 (6,273) (100.00) 850‐00‐00‐63900 OTHER PROFESSIONAL SERVICES 30,915 6,336 42,000 (42,000) (100.00) 850‐00‐00‐65100 FREIGHT & POSTAGE 9 850‐00‐00‐65300 LEGAL EXPENSES & NOTICES 4,725 3,350 4,825 2,900 (450) (13.43) 850‐00‐00‐66100 DUES & SUBSCRIPTIONS 500 500 500 500 850‐00‐00‐66200 TRAINING/TRAVEL 450 3,000 1,879 2,995 (5) (0.17) 850‐00‐00‐66300 TRAVEL EXPENSES 351 CONTRACTUAL SERVICES 75,701 92,913 113,096 50,452 44,217 (68,879) (60.90) TOTAL EXPENSES 4,232,364 4,421,983 4,991,102 4,667,449 4,823,835 (167,267) (3.35) NET OF REVENUES/APPROPRIATIONS ‐ FUND 850 2,394,489 5,331,188 1,382,348 587,089 994,046 BEGINNING FUND BALANCE 31,678,449 34,072,837 39,404,025 39,404,025 39,991,114 FUND BALANCE ADJUSTMENTS (100) ENDING FUND BALANCE 34,072,838 39,404,025 40,786,373 39,991,114 40,985,160 Page 228 Section Eleven Discretely Presented Component Unit  DeKalb Public Library (Fund 900) Page 229  People of DeKalb Mayor Library Board of Trustees Library Director Administrative Assistant Head of Adult Head of Youth Head of Access Public Relations and Facilities Business Services * Services* Services Events Manager* Manager Manager Adult Services Youth Services Librarian Librarian Access Services Specialist Public Relations and Maintenance Events Specialist Specialist Adult Services Youth Services Specialist Specialist Technical Services Manager Outreach and Youth Services Homebound Clerk Specialist Technical Services Teen Services Specialist Manager Volunteer Tech Desk and Teen Services Studio Manager Librarian Tech Desk and Teen Services Studio Specialist Specialist * Denotes Executive Team member Page 230 DeKalb Public Library ______________________________________________________________________________ FUND 900 The DeKalb Public Library seeks to enrich, inform, entertain, and inspire the residents of DeKalb. Since its founding in the 1880s as a reading room, the DeKalb Public Library has served the community with a welcoming environment and a full range of services to meet the informational, educational, and cultural needs of DeKalb residents and visitors. The library is a vital and integral part of the community, providing the public with a fully accessible 21st century facility housed in a beautifully maintained and expanded historic building. As the primary community center in DeKalb, the library provides an essential place for people to engage in activities that engage their curiosity. Since June 2020, the DeKalb City Council and the DeKalb Planning and Zoning Commission have been meeting in the Yasunas Room in the lower level of the Library. The library offers rich resources through its own collection of more than 150,000 physical items along with reciprocal access to the collections of more than 130 other libraries across Illinois. Digital collections are available on‐site and from home, and within the library residents find access to technology, educational and entertaining programming for all ages, trained professional staff, and quiet spaces to read and work. The Library has approximately 16 full‐time and 33 part‐time employees. Page 231  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE Fund 900 ‐ DEKALB PUBLIC LIBRARY FUND ESTIMATED REVENUES PROPERTY TAXES 900‐00‐00‐30170 PROPERTY TAX ‐ LIBRARY 2,721,263 2,334,037 2,700,708 2,635,572 2,931,266 230,558 8.54 PROPERTY TAXES 2,721,263 2,334,037 2,700,708 2,635,572 2,931,266 230,558 8.54 INTERGOVERNMENTAL REVENUES 900‐00‐00‐33200 STATE GRANTS 62,007 75,194 64,944 59,428 64,944 900‐00‐00‐33300 LOCAL GRANTS 1,592 2,000 5,143 2,000 900‐00‐00‐33600 PERSONAL PROPERTY REPLACEMENT TAX 37,394 65,533 21,700 121,966 40,000 18,300 84.33 INTERGOVERNMENTAL REVENUES 99,401 142,319 88,644 186,537 106,944 18,300 20.64 FINES 900‐00‐00‐35890 LIBRARY FINES 12,343 11,816 5,000 8,339 7,000 2,000 40.00 FINES 12,343 11,816 5,000 8,339 7,000 2,000 40.00 OTHER INCOME 900‐00‐00‐34990 LIBRARY NON‐RESIDENT DUES 433 1,083 1,500 1,797 1,500 900‐00‐00‐37100 INVESTMENT INTEREST 453 6,933 900‐00‐00‐37600 UNREALIZED INV GAIN/LOSS 4,786 (7,623) 900‐00‐00‐38100 MISCELLANEOUS REVENUE 16,793 5,822 5,000 3,119 2,000 (3,000) (60.00) 900‐00‐00‐38400 DONATIONS / CONTRIBUTIONS 251,241 12,891 3,000 31,743 20,000 17,000 566.67 900‐00‐00‐38450 ENDOWMENTS 91,227 2,825 11,678 6,500 3,675 130.09 900‐00‐00‐38490 ANNUAL CAMPAIGN REVENUE 1,850 3,000 5,000 3,000 900‐00‐00‐38800 DEBT ISSUE PROCEEDS 490,603 490,626 (490,626) (100.00) 900‐00‐00‐38850 TIF PROPERTY TAX SURPLUS 98,899 103,332 90,230 103,332 (90,230) (100.00) OTHER INCOME 367,366 712,047 596,181 155,979 33,000 (563,181) (94.46) TRANSFERS IN 900‐00‐00‐38900 INTERFUND TRANSFERS 490,626 900‐00‐00‐39100 TRANSFER FROM GENERAL FUND 22,574 TRANSFERS IN 22,574 490,626 TOTAL ESTIMATED REVENUES 3,222,947 3,200,219 3,390,533 3,477,053 3,078,210 (312,323) (9.21) Page 232  2020 2021 2022 2022 2023 2023 2023 ACTIVITY ACTIVITY AMENDED PROJECTED REQUESTED REQUESTED REQUESTED GL NUMBER DESCRIPTION BUDGET ACTIVITY BUDGET AMT CHANGE % CHANGE EXPENSES PERSONNEL 900‐00‐00‐41100 WAGES ‐ FULL‐TIME 790,278 916,839 1,082,116 1,055,923 1,240,637 158,521 14.65 900‐00‐00‐41200 WAGES ‐ PART‐TIME 339,917 279,049 353,429 333,604 398,667 45,238 12.80 900‐00‐00‐42100 EMPLOYER PORTION FICA 79,886 85,269 109,819 125,593 125,407 15,588 14.19 900‐00‐00‐42200 EMPLOYER PORTION IMRF (32,978) 133,259 157,340 129,773 108,059 (49,281) (31.32) 900‐00‐00‐42500 EMPLOYEE HEALTH INSURANCE 178,804 186,328 202,936 142,033 216,885 13,949 6.87 900‐00‐00‐42600 WORKER'S COMPENSATION/LIABILITY INSURANC 4,000 4,000 900‐00‐00‐42700 UNEMPLOYMENT INSURANCE 4,003 4,722 6,000 4,431 6,000 900‐00‐00‐48190 CHANGE IN COMP ABS‐LIBRARY 20,070 (9,656) 900‐00‐00‐48290 IMRF NPO‐LIBRARY (293,888) 900‐00‐00‐48390 NET OPEB‐LIBRARY 18,908 (118,018) PERSONNEL 1,398,888 1,183,904 1,915,640 1,791,357 2,099,655 184,015 9.61 COMMODITIES 900‐00‐00‐51300 SUPPLIES/PARTS‐BUILDINGS 11,259 10,212 9,600 8,270 4,850 (4,750) (49.48) 900‐00‐00‐52000 OFFICE SUPPLIES 11,518 18,249 15,000 11,163 16,100 1,100 7.33 900‐00‐00‐59900 LIBRARY MATERIALS 98,839 112,606 141,700 141,700 141,700 900‐00‐00‐59999 COMMODITIES 828 2,300 1,234 6,400 4,100 178.26 COMMODITIES 122,444 141,067 168,600 162,367 169,050 450 0.27 CONTRACTUAL SERVICES 900‐00‐00‐42580 EMPLOYEE LIFE INSURANCE PREMIUM 224 242 272 2,000 1,728 635.29 900‐00‐00‐61100 MAINTENANCE‐GROUNDS 15,865 13,479 13,790 22,898 13,915 125 0.91 900‐00‐00‐61300 MAINTENANCE‐BUILDINGS 29,058 24,618 97,985 90,000 99,564 1,579 1.61 900‐00‐00‐61400 MAINTENANCE‐INFRASTRUCTURE 54,545 (54,545) (100.00) 900‐00‐00‐62100 FINANCIAL SERVICES 24,720 35,926 23,000 34,259 29,765 6,765 29.41 900‐00‐00‐62200 LEGAL SERVICES 6,265 9,274 10,000 5,058 10,000 900‐00‐00‐62400 TECHNOLOGY SERVICES 74 2,314 41,385 37,752 59,205 17,820 43.06 900‐00‐00‐63800 CONTRACTED SERVICES 158,177 118,736 5,840 72,163 (5,840) (100.00) 900‐00‐00‐63900 OTHER PROFESSIONAL SERVICES 1,608 2,643 5,500 11,559 5,500 900‐00‐00‐63950 LIBRARY PROGRAMS 18,361 22,680 22,100 22,100 20,600 (1,500) (6.79) 900‐00‐00‐63955 GRANT FUNDED PROGRAMS 4,885 2,401 2,000 3,760 2,000 900‐00‐00‐63960 DONATIONS/FRIENDS OF THE LIBRARY 4,950 2,759 3,000 11,279 8,000 5,000 166.67 900‐00‐00‐63965 ENDOWMENTS AND MEMORIALS 2,282 8,600 2,825 11,678 6,500 3,675 130.09 900‐00‐00‐63970 LIBRARY ELECTRONIC RESOURCES 53,073 56,329 72,230 72,230 72,230 900‐00‐00‐63975 LIBRARY CONSORTIA SERVICES 33,221 33,831 35,000 34,785 38,550 3,550 10.14 900‐00‐00‐64100 ELECTRIC SERVICES 1,255 1,258 1,500 1,040 1,500 900‐00‐00‐64200 NATURAL GAS SERVICES 9,459 12,341 13,200 15,649 13,200 900‐00‐00‐64300 REFUSE REMOVAL SERVICES 1,091 2,873 2,400 1,962 3,000 600 25.00 900‐00‐00‐64400 SEWER SERVICES 1,772 4,270 5,200 3,403 5,000 (200) (3.85) 900‐00‐00‐64500 TELEPHONE SERVICES 15,134 14,933 15,570 13,768 14,900 (670) (4.30) 900‐00‐00‐64600 CABLE/INTERNET SERVICES 2,231 9,084 7,775 3,000 6,730 (1,045) (13.44) 900‐00‐00‐65100 FREIGHT & POSTAGE 3,216 1,621 2,000 1,322 2,000 900‐00‐00‐65200 MARKETING ADS & PUBLIC INFO 11,114 13,417 15,400 15,400 20,400 5,000 32.47 900‐00‐00‐66100 DUES & SUBSCRIPTIONS 1,473 2,504 2,000 1,109 3,770 1,770 88.50 900‐00‐00‐66200 TRAINING/TRAVEL 1,358 417 6,000 6,996 6,000 900‐00‐00‐66300 TRAVEL EXPENSES 523 650 2,000 1,083 2,000 900‐00‐00‐69200 SURETY BONDS 38,431 48,915 47,500 1,168 55,020 7,520 15.83 CONTRACTUAL SERVICES 439,820 446,115 510,017 495,421 501,349 (8,668) (1.70) DEBT SERVICES 900‐00‐00‐72900 DEPRECIATION‐LIBRARY 614,233 609,757 900‐00‐00‐75000 DEBT SERVICE ‐ PRINCIPAL (568,027) (155,858) 325,000 325,000 (325,000) (100.00) 900‐00‐00‐76000 DEBT SERVICE ‐ INTEREST 753,321 169,460 165,626 165,626 (165,626) (100.00) 900‐00‐00‐77000 LOAN PRINCIPAL 155,858 900‐00‐00‐78000 LOAN INTEREST 25,437 (1,679) DEBT SERVICES 824,964 777,538 490,626 490,626 (490,626) (100.00) EQUIPMENT 900‐00‐00‐83900 OTHER CAPITAL IMPROVEMENTS 171,369 146,744 257,010 85,641 49.97 900‐00‐00‐86000 EQUIPMENT 35,964 51,465 93,770 90,000 51,147 (42,623) (45.45) EQUIPMENT 35,964 51,465 265,139 236,744 308,157 43,018 16.22 TOTAL EXPENSES 2,822,080 2,600,089 3,350,022 3,176,515 3,078,211 (271,811) (8.11) NET OF REVENUES/APPROPRIATIONS ‐ FUND 900 400,867 600,130 40,511 300,538 (1) BEGINNING FUND BALANCE 18,503,469 18,904,336 19,504,470 19,504,466 19,805,004 ENDING FUND BALANCE 18,904,336 19,504,466 19,544,981 19,805,004 19,805,003 Page 233