Finance Advisory Committee

Meeting Location DeKalb Municipal Building City Council Chambers - 2nd Floor 200 S. Fourth Street DeKalb, Illinois 60115 AGENDA Special Joint Meeting of the City Council and Finance Advisory Committee November 20, 2018 5:30 p.m. A. Roll Call B. Public Participation C. Review of the Proposed FY2019 Budget. Documents: FY2019 Proposed Budget.pdf D. 2018 Property Tax Levy Discussion. Documents: 2018 Property Tax Levy.pdf E. Adjournment Notice of a Special Joint Meeting of the City Council and Finance Advisory Committee of the City of DeKalb for November 20, 2018, at 5:30 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 available upon request. Hearing assistance devices are available in the Information & Technology Office, which is located on the right, just before entering Council Chambers. DATE: November 15, 2018 TO: Honorable Mayor Jerry Smith City Council Chair Michael Peddle Finance Advisory Committee FROM: Raymond Munch, Interim City Manager SUBJECT: Review of the Proposed FY2019 Budget. I. Summary: Throughout the current year, staff has held ongoing discussions with the City Council and the Finance Advisory Committee (FAC) in preparation for the adoption of the FY2019 Budget. During the first half of 2018, staff from each City department provided a service level review to City Council. Those service level reviews were followed by an update to the Five-Year Financial Plan (the Plan), as requested by FAC. Updates to the Plan revealed the existence of a structural imbalance in the City’s revenues and expenditures, which at the time, projected a $1.68 million funding gap by the end of FY2019 according to the requirements of the City’s Fund Balance Policy. Staff worked with the City Council and FAC during the months of September and October to identify budget-balancing measures that would bring the Proposed FY2019 Budget in line with the City’s financial policy. Those discussions resulted in consensus on budget- balancing measures that brought the Proposed FY2019 Budget within $240,742 of meeting the FY2019 General Fund ending unassigned fund balance to $9.4 million which is 25% of expenditures or to 30% of expenditures minus property tax revenue. That scenario has changed since November 1 when it was realized that a miscalculation in Hotel/Motel Tax revenue over projected revenues. That miscalculation led to a series of events, which called for further review of the financial forecast. That review revealed the current funding gap may be as much as $1.8 million. This document provides a review of previous discussed budget-balancing measures, an analysis and update to the financial forecast, and options for addressing the now projected funding gap. II. Background: Financial Forecast – July 2018 At the July 10 Budget Workshop, staff presented City Council with the first annual update of the Plan. The revenue and expenditure projection (forecast) included in the Plan indicate that the City is operating in a structural deficit, which in simpler terms means that expenditure growth is outpacing revenue growth. The City’s structural imbalance is not unlike many other municipalities, in that, the City has pension obligations that consume a great deal of its fiscal resources. This places greater demand on other revenue sources. While the City has taken action to curtail future pension costs, the underfunded obligations of past pension costs weigh considerably on the City’s present and future financial forecasts. In the Plan, the FY2018 Estimate was updated to reflect information that is now known. Two changes affected the General Fund ending unassigned balance. First is the inclusion of the Peace Road Interchange Agreement expenditure to the County. This is the 2007 intergovernmental agreement between the City and County, whereby the City shares home rule sales tax with the County in repayment of the County’s payment of the costs of constructing the Peace Road Interchange with I-88. This agreement has been the subject of multiple discussions with City Council and has an annual net cost to the City of roughly $225,000 of net ‘lost’ sales tax revenue. At the time that the FY2018 Budget was prepared, the City Council had not taken action to terminate the agreement, and hence the City was obligated, in FY2018, to continue making payments under the agreement. However, the FY2018 Budget that was approved did not make adjustments to continue payment of this sales tax to the County, and hence sales tax projections were roughly $225,000 higher than they should have been for FY2018. The City Council remains in discussions with the County regarding an intergovernmental agreement to maintain the benefits of the 2007 agreement referenced above, and at present, the City remains obligated to continue sharing this roughly $225,000 in sales tax into FY2019. Second, Building Permits and other related permits were updated to reflect current project information. The FY2018 Budget included an assumption that building permits would have a substantial increase during FY2018, over their previous FY2017 actual levels. It is believed that this may have been based upon an assumption that the STEAM learning center or other large magnitude projects would occur during FY2018. Those FY2018 assumptions were inaccurate, and the actual revenues for building permits for FY2018 are presently estimated at $250,000, rather than the $450,000 budgeted assumption. Based on all assumptions made in the FY2018 Estimate as of July 10, the FY2018 General Fund ending unassigned fund balance was projected at 23.8% of expenditures. The City’s current financial policy is 25% of expenditures. This represented a shortfall of $457,000. This structural imbalance carried into the FY2019 through FY2023 projections. As of July 10, the FY2019 budget shortfall was calculated at an additional $1.2 million, for a total funding gap of over $1.6 million Page |2 Budget Balancing Strategy Based on the revenue and expenditure forecast outlined above, the recommended budget strategy presented starting in July 2018 was to prepare the FY2019 Proposed Budget to meet the General Fund unassigned fund balance policy. This required $1.68 million in budget-balancing measures to be enacted with the FY2019 budget adoption to reach the recommended General Fund unassigned fund balance policy of 30% of expenditures less property tax revenue. Budget balancing measures were proposed to be expenditure reductions, revenue increases, or a combination of both to bring the fund balance to policy level. In July, the Interim City Manager/Finance Director tasked each City department to develop service focused budget-balancing options at a level equal to the department’s percentage of the total General Fund budget. Department heads were asked to carefully evaluate service levels and identify areas for potential service reduction or elimination. Department heads were instructed to explain the service reduction impact first, then the associated expenditures (staff, materials, equipment, etc.) to be evaluated as part of that reduction. Additionally, department heads were encouraged to evaluate current and potential revenue sources in arriving at their budget-balancing target. In August, each department head submitted their proposed budget-balancing measures. Those proposals were evaluated by the City Manager’s Office and additional information was sought where necessary. City Council was presented with a package of proposed budget-balancing measures for consideration. The proposed expenditure reductions were said to change the way services would be delivered throughout the City, resulting in staffing reorganization and reductions. Staffing changes were evaluated both individually and across the organization based on service needs. The proposed measures used attrition, vacant positions, and relocation of current employees in eliminated positions to another position that was planned to remain in the organizational structure in order to minimize organizational disruption and layoffs. Several alternative measures were detailed as well. Staff presented various budget-balancing measures to the City Council and the FAC and discussed the proposed measures over the course of several meetings of the respective boards during the months of September and October. These budget-balancing measures included significant expenditure reductions paired with new or increased revenues. In addition to the recommended measures, staff presented a list of alternative measures that were identified as being measures that are possible to implement but not preferred over those on the recommended list. Those measures again included both expenditure reductions and revenue increases. After a preliminary discussion of these measures during September meetings, staff developed an electronic survey and distributed that survey to all members of the City Council and FAC. The survey was constructed in a way that asked each respondent to cite their preference to each of the recommended and alternative measures presented by answering Yes, No or Maybe. The survey was anonymous; however, separate surveys were presented to City Council and FAC in order to differentiate the opinions of the two boards. The responses were discussed in greater detail at the FAC meeting on October Page |3 10 and the Special Committee of the Whole meeting on October 16. At those meetings, staff asked for consensus on each of the budget-balancing measures listed. Recommendations made by the FAC were provided to City Council prior to the October 16 meeting to guide the City Council’s discussion on these items. At the October 16 meeting, City Council considered each of the recommended and alternative budget-balancing measures. Out of that discussion came consensus on the implementation of budget-balancing measures totaling approximately $1.68 million, which achieved the budget-balancing target (based on the then-current financial forecast). This target was based upon a forecast using a proposed 2018 Property Tax Levy following the policy direction provided by City Council at the October 8 Committee of the Whole meeting. At the conclusion of the October 16 Special Committee of the Whole meeting, City Council engaged in further discussion on the 2018 Property Tax Levy and provided staff with new policy direction related to the levy. Based on the City Council’s most recent 2018 Property Tax Levy policy direction, the funding gap increased by an additional $161,687 under the current Fund Balance Policy of 25% of expenditures. If the City Council were to follow the alternative Fund Balance Policy recommended by the FAC, which is 30% of expenditures less property tax revenue, the funding gap would have increased to $240,742. That was the assumption prior to November 1. The table below shows both the City Council and FAC preferences on the already proposed budget-balancing measures, as determined through the survey and discussion outlined above. Balancing Measure Council FAC Increase Ambulance Fee Yes Yes Restructure False Fire Alarm Fee Yes Yes Implement Intercept Ambulance Fee Yes Yes Hire Assistant City Manager (mid-range salary) Yes Yes Eliminate Human Resources Director Yes Yes Eliminate Human Resources Administrative Assistant Yes Yes Increase Human Resources Generalist from PT to FT Yes Yes Eliminate Information Technology Director No No Eliminate (1) Management Intern Yes Yes Line Item Reductions: CMO/Legislative/ComDev Yes Yes Eliminate Tuition Reimbursement Program Yes Yes Elimination of Redundant/Underutilized Software Yes Yes Technology Replacement Reduction Yes Yes Secondary Internet Connection Savings Yes Yes Eliminate Account Technician III Yes Yes Eliminate Deputy Chief of Operations Yes Yes Eliminate One Firefighter No No Eliminate Part-Time Office Associate Yes Yes Authorize Firefighter Over-Hire Funding No No Eliminate Two Police Officers No No Eliminate One Police Commander/Add one Police Officer Yes Yes Authorize Police Officer Over-Hire Funding No No Page |4  Balancing Measure Council FAC Relocate Office Associate Yes Yes Add Two Part-Time Records Clerks Positions Yes Yes Reduce City Council Meeting Security Detail Yes Yes Eliminate Street Maintenance Worker Yes Yes Increase Cross-Service Delivery/Adjust Funding Split Yes Yes Eliminate Snow Removal on Arterial Sidewalks Yes Yes Eliminate Snow Removal on Central Business District Yes Yes Sidewalks Administrative Assistant Reduction Yes Yes Reorganization of Crime Free and Commercial Property NMI NMI Inspection Programs Reduce/Eliminate Municipal Band Funding Yes Yes Eliminate Metro West/Metropolitan Mayors’ Funding Yes Yes Reduce/Eliminate Social Service Agreements No No Reduce/Eliminate DeKalb Chamber of Commerce Support No No Reduce/Eliminate DeKalb County Economic Development No No Corporation Support Reduce/Eliminate DeKalb County Convention & Visitors Yes Yes Bureau Support Reduce/Eliminate Local Athletic Sponsorships No No Transition Airport to Fixed-Base Operator Model NMI NMI Reduce Non-Bargaining Unit Salary Increase to 1.25% Yes Yes Utilize SUV Fast Response Fire Vehicle No No Utilize Mini-Pumper Fast Response Fire Vehicle No No Home Rule Sales Tax Increase No Yes Restaurant, Bar and Packaged Liquor Tax Increase No Yes Hotel/Motel Tax Increase Yes Yes Electric Utility Tax Increase No No Gas Utility Tax Increase No No Implementation of a Self-Storage Facility Use Tax Yes Yes Increasing Video Gaming Terminal Renewal Fees No Yes Implementation of an Amusement/Entertainment Tax NMI NMI *NMI – Need more information Updated Financial Forecast – November 2018 Based on updated revenue and expenditure projections, a $240,742 funding gap existed for FY2019. Previously, funding this gap would have achieved the Fund Balance Policy through FY2023. However, the City’s five year financial forecast included a miscalculation in forecasting Hotel/Motel Tax revenues. That spreadsheet error inadvertently forecast these revenues to increase by 102% as opposed to the actual 2% increase. As a result of this miscalculation, the funding gap was increased by $273,540. The forecast contemplated Hotel/Motel Tax revenues increasing from $282,000 as the FY2018 estimate to $619,640 as the FY2019 estimate (with that error compounding over subsequent years). Page |5 That error was realized on November 1 as the agenda documents were being finalized for the November 5 Joint City Council/FAC meeting. To address that additional funding gap, a last minute entry was made in the financial forecast which projected transfer of funds from the Health Insurance Fund to the General Fund in the amount of $176,398. In the interim since November 1, and with the revelation that the forecast included a significant miscalculation in Hotel/Motel Taxes, additional review has been performed of the forecast and City expenditures. That review has shown that the forecast as then- proposed also included a $273,602 transfer from the City’s Health Insurance Fund to the General Fund. It does not appear that this transfer was expressly discussed, reviewed or approved by either the Council or the FAC. The November 1 proposal to transfer additional funding from health insurance monies to the General Fund would have increased the total transfer to $450,000. The late inclusion of this transfer in order to cover the funding shortfall from the Hotel/Motel Tax miscalculation caused a review of the proposed use of health insurance funds. That review showed that during FY2018, City staff had initiated the use of $250,000 of Intergovernmental Personnel Benefit Cooperative dollars to cover a portion of the costs of health insurance provided through the City. Upon realizing these facts, the City canceled the November 5 Joint City Council/FAC meeting in order to ensure that information publicly presented was accurate and resulted in clear and complete disclosures, and immediately launched an inquiry into past and future transfers from the Health Insurance Fund. Background on use of the Health Insurance Fund, as detailed in a City Council agenda memo dated November 7: The City of DeKalb purchases employee and retiree health benefits through the Intergovernmental Personnel Benefits Cooperative (IPBC), and funds those costs through the budgeting of funds on an annual basis. IPBC functions as a health insurance cooperative, with members being obligated to cover a certain portion of health claim costs, with insurance in place to cover a portion of excess costs, and with member pooling of risk associated with catastrophic claims. For current employees, health insurance costs are split with 20% of the premium charged to the employee, and 80% of the premium charged to the City, as an employer. The City collects the employee funds via payroll withholding, and deposits both the City and employee contributions into a ‘local’ Health Insurance Fund that is budgeted on an annual basis. IPBC makes direct ACH withdrawals from the Health Insurance Fund to cover the estimated cost of monthly insurance costs. The City’s ‘local’ Health Insurance Fund also includes deposits from retirees that are responsible for all or a portion of their retiree health insurance benefits, from recipients of benefits under COBRA health insurance continuing coverage, and from employees of the DeKalb Public Library that obtain insurance through the City’s program. The cost of insurance fluctuates periodically, and the City typically budgets to have contributions slightly exceed actual cost. The funds collected by IPBC are held in four separate funds (for each participating municipality). Those funds are the admin fund, the benefit fund, the HMO account, and the terminal reserve fund. Of those four funds, the terminal reserve fund appears in the City’s Consolidated Annual Financial Report (CAFR). Page |6 The other three funds do not appear in the CAFR or in any other financial reporting regularly provided to the City Council. Over the multi-year term that the City has been in IPBC, the balance of these four funds has grown based on the recurring small overpayments. As of the start of FY2018), the four funds had a total balance of roughly two million dollars. As the draft budget documents were prepared for the City to consider as a component of the FY2018 budget, calculations were performed to determine the employee and employer costs of health insurance, as well as the total cost of payments required to be made to IPBC. Those costs were initially budgeted in working documents prepared by City staff. As the City continued preparation of the FY2018 budget, a determination was made by City staff to change the accounting for insurance costs. A proposal was developed to utilize $250,000 of funding from the IPBC funds to cover a portion of the City’s employer costs of insurance. In so acting, the General Fund’s actual cost of insurance (i.e. the employer obligation) was potentially reduced by $250,000, which allowed the City to maintain compliance with the fund balance policy, without having to undertake $250,000 in further budget reductions. There is not an indication in any of the written materials presented to the City Council or the FAC that this proposal was discussed with Council or FAC members. The FY2018 budget passed in December of 2018, apparently without disclosure of this funding methodology. The use of IPBC funds is not reflected in the approved FY2018 budget, except that the total City contribution towards health insurance was reduced by $250,000 as compared to the actual costs. However, since the actual cost of insurance is not reflected in the budget, this deviation is not readily apparent. Further review of the detailed budget assumptions underlying the FY2018 budget showed that the City was potentially allocating reduced health insurance costs to itself during the budget year. While employees were accurately being charged for 20% of premium, the City was potentially underfunding its 80% contribution. In reviewing those detailed budget assumptions (which were not provided to Council or FAC), the employee 20% contribution was calculated based upon an assumption that the overall health insurance premiums were set at one level, and the City’s 80% contribution was calculated based upon an assumed lower health insurance premium cost. This resulted in the City underfunding its 80% premium obligation. Additionally, the $250,000 in IPBC funds that were used in FY2018 to cover a portion of the City’s insurance costs represented previously deposited, comingled insurance contributions from the City, employees, retirees, COBRA recipients, and Library employees. There does not appear to have been any attempt made to allocate the use of this funding to all of the parties that were responsible for paying it into the fund. The City has learned that there are communities that have used IPBC funding for various purposes, but it appears that those transactions were all done through publicly disclosed budget amendments and transfers authorized by their respective corporate authorities. In this case, the use of $250,000 of IPBC funds was not expressly authorized by Council, nor was it transparently disclosed to Council. Page |7 Additionally, within the detailed budget spreadsheet, it appeared as though the City was allocating costs of employee life insurance and wellness benefits (which would not ordinarily be a component of health insurance costs) to its 80% portion of health insurance costs, thereby potentially further effectively reducing the City’s funding of its health insurance obligations. In addition, actual expenditures from the City’s local Health Insurance Fund (projected through the end of FY2018) show the fund coming in roughly $200,000 under budgeted expenditures. This may represent a significant portion of the use of the $250,000 in IPBC funds to cover health insurance costs (as that use of funds does not appear to be accounted for in the budget). This actual savings in health insurance expenditures appears to have been projected to accrue to the General Fund, and to the City’s sole benefit, rather than accruing to the benefit of the City and employees/retirees/COBRA recipients/Library personnel, as the premium contributions from those parties have already been collected and paid into the fund and there was not any proposed redistribution of savings back to those parties. Collectively, these actions that appeared in the detailed budget spreadsheets, but which were apparently not disclosed to the City Council, FAC or employees, potentially had the impact of underfunding the City’s obligations for health insurance contributions. On November 13, the City Council approved a one-time supplemental payment of $250,000 from the General Fund to IPBC as a corrective measure (Ordinance 2018-083). Staff also reviewed health insurance figures included in the draft FY2019 Budget. Necessary changes were made to ensure that the City is fully funding the employer portion of health insurance costs, thus restoring the 80/20 percent share of employer and employee health insurance premium contributions. Separate from the actual use of IPBC funds in FY2018, the detailed review of the five- year forecast showed the use of $273,602 from the City’s ‘local’ Health Insurance Fund. As noted above, the forecast proposed a direct transfer of these dollars from the Health Insurance Fund to the General Fund. This sum very closely approximates the FY2018 year end fund balance in the local Health Insurance Fund and appears to effectively represent the allocation of any savings in Health Insurance (whether from use of the $250,000 IPBC funds in FY018 or otherwise) to the City. As the Health Insurance Fund is comprised of contributions from multiple sources, there are questions regarding whether the City can properly sweep all of that funding into the General Fund, or whether savings should accrue to all parties who contribute to the Fund. At minimum, it does not appear that this issue was publicly discussed or disclosed (beyond being listed as one item in a large spreadsheet), and best practices would have been to review this financial assumption publicly to ensure its impact and origin were understood. Health Insurance Impact to Financial Forecast After an initial review of both the past use and proposed future use of the Health Insurance Fund as a means of General Fund support, staff has determined that it is not appropriate to allocate such funds for this purpose without having an open and transparent dialogue with the City Council on the appropriate use of those funds. As such, staff updated the financial forecast to remove the proposed future use of the $450,000 in Health Insurance Fund transfers to the General Fund from the forecast. Additionally, staff included the $250,000 supplemental payment to IPBC in the FY2018 Estimate Budget. Staff has also Page |8 worked to ensure that the FY2019 Budget properly allocates employer and employee costs for health insurance, and funds costs for life insurance or wellness programs in addition to the City’s health insurance contributions, rather than as a component of them. In reviewing this matter in retrospect, staff would recommend that the Council and the FAC consider adoption of a policy to expressly require regular disclosure of IPBC funding levels on some defined interval, as well as a policy prohibiting use of IPBC funds without express and specific approval from the City Council, as well as identification of such fund usage in the City’s budget. Other Impact to Financial Forecast To ensure accuracy in the financial forecast, staff undertook a further review of the assumptions used in formulating it. That review focused primarily on revenues estimated for FY2018 and projected for FY2019. During that review, staff identified additional assumptions that do not appear to have been fully publicly vetted and that have the potential to be unrealistic based upon information known to the City at the time of preparation of the forecast and at present. Those assumptions are as follows: Building Permits: Building Permit revenues for FY2019 are projected at $561,049 in the forecast. Given the projects that are known or anticipated for the coming year, that number may be high by as much as $200,000. Community Development staff recommended a conservative estimate of $359,215. TIF Property/Sales Tax Surplus: Economic Development Planner Jason Michnick confirmed that the numbers for TIF Property and Sales Tax Surplus are incorrect for both FY2018 and FY2019 in the forecast. The adjustment to the Property Tax Surplus is a revenue increase (included is the final TIF 2 surplus of $5.43M, but not the contemplated $11.25M distribution discussed as a component of TIF 3), but the adjustment to the Sales Tax Surplus is a revenue decrease. FY18 FY18 FY19 FY19 Increase/(Decrease) Budgeted Realistic Budgeted Realistic TIF Property Tax 252,219 265,866 255,153 768,129 526,623 TIF Sales Tax 353,428 305,447 344,642 273,837 (118,786) TIF Transfers: Despite significant public discussion regarding the City’s need and plans to immediately reduce usage of transfers from TIF to the General Fund to cover administrative expenses, the forecast as of November 1 included TIF transfers of $678,576 and $558,954 respectively for FY2018 and FY2019. Those numbers have been adjusted to $100,000 per fiscal year moving forward to reflect a highly conservative view of a limited portion of the City’s projected administrative costs related to TIF. (Note: This was entered correctly in the Proposed FY2019 Budget document but not in the financial forecast). After a thorough review of the financial forecast, it is projected that the current funding gap is now $1,804,872 under the current Fund Balance Policy of 25% of expenditures. If Page |9 the City Council were to follow the alternative Fund Balance Policy recommended by the FAC, which is 30% of expenditures less property tax revenue, the funding gap increases to $1,883,926. It is important to note that this updated forecast is based on a conservative view of revenue projections. This funding gap is in addition to the previously identified $1.68 million gap that was filled through budget-balancing measures directed by City Council on October 16 (i.e. it assumes that the Council will implement those $1.68 million in budget balancing measures). III. Additional Budget-Balancing Considerations: Given the latest update to the financial forecast, the City Council and the FAC should give additional consideration to how the FY2019 Budget can be balanced. Generally speaking, there are three options to consider and discuss: 1. Implement additional expenditure reductions to close the funding gap. 2. Reconsider and implement revenue increases to close the funding gap. 3. Consider approval of a deficit budget, using fund balance as a short-term measure. Option #1: Additional Expenditure Reductions The following list of budget-balancing measures includes those items previously considered but not preferred by City Council and several items not previously offered for consideration. Following are alternative measures to consider aside from those already indicated as preferred by City Council: Expenditure Reduction Cost Savings Eliminate Information Technology Director $131,830 Eliminate Firefighter Positions $99,353 per position Eliminate Police Officer Positions $177,630 per position Further Reduce/Eliminate Municipal Band Funding Up to $33,250 Reduce/Eliminate Social Service Agreement Funding $144,500 Reduce/Eliminate DeKalb Chamber of Commerce Support Up to $45,000 Reduce/Eliminate DCEDC Support Up to $45,000 Further Reduce/Eliminate DCCVB Support Up to $40,000 Reduce/Eliminate Local Athletic Sponsorships Up to $17,500 Eliminate (1) Management Analyst – City Manager’s Office $95,726 As the City Council considers long-term solutions to the budget deficit, the current vacancy in the position of City Manager should be kept in mind. It is possible that the soon-to-be-hired permanent City Manager may have a vision for organizational restructuring that could benefit the City. A potential short-term solution to relieve, but not solve, the funding gap is the implementation of a six to 12-month hiring freeze. A number of vacancies exist within the City’s current staffing plan. The City could realize short-term cost savings by freezing some or all the positions detailed in the table on the next page. P a g e | 10  6-Month 12-Month Vacant Position Cost Savings Cost Savings Public Works Street Superintendent $65,000 $130,000 Public Works Water Service Maintenance $15,846 $31,692 Code Compliance Inspector $13,600 $27,200 Police Sergeant $60,000 $120,000 Police Officer $44,407 $88,814 Police Officer $44,407 $88,814 Police Officer $44,407 $88,814 Firefighter/Paramedic $49,676 $99,352 Management Analyst – City Manager’s Office $47,863 $95,726 Police Telecommunicator (Part-Time) $20,500 $41,000 Total $405,706.00 $811,412.00 In the past, the Council has had discussions regarding hiring freezes in various formats, and there has periodically been discussion or even disagreement regarding the nature of Council action. If the Council wishes to implement this freeze, detailed Council action is recommended so there is a clear record of the Council’s direction. In this case, the recommendation would be to approve action that freezes the positions identified above for a 12-month period (unless Council approval to deviate from the freeze is granted), but to permit continuing hire/replacement of other positions that may come open via attrition, retirement or other causes. In other words, this would be a freeze of the positions identified above. If the Council wishes to implement a general hiring freeze even in cases of attrition, retirement or other causes, that could also be implemented, but the impact upon operational effectiveness should be carefully considered. Option #2: Revenue Increase Based on the current financial forecast, additional adjustments to minor revenue streams or the addition of relatively unproven revenue streams is not recommended. If the Council and the FAC wish to increase revenues, it is recommended that the City’s most consistent revenue streams be considered for adjustment. These revenue increases represent the most impactful of budget-balancing measures. 1. Home Rule Sales Tax Increase – $1,000,000 per 0.25% increase The City’s current home rule sales tax rate is 1.75% and is the largest source of revenue for the General Fund. This revenue is derived from the consumption of goods and services. Items that are not subject to this tax include groceries, medicine, and licensed personal property such as automobiles. Comparable communities current tax rates are between 1.75% and 2.75%. The City of Sycamore’s current rate is 1.75%. Note that prior information provided to Council calculated the value of a 0.25% increase in home rule sales tax as $3,000,000. This was based upon a miscalculation of the value of a 0.25% increase, computing it against all local sales tax receipts rather than just home rule taxes. The correct estimated value is $1,000,000. P a g e | 11 2. Restaurant, Bar and Packaged Liquor Tax Increase – $480,000 The City’s current tax rate imposed upon prepared food items and alcoholic beverages available for immediate consumption, as well as the purchase of alcoholic liquor from retailers, is 2.00%. This is the same rate as in the City of Sycamore. If this tax were increased by 0.50%, the City could realize $480,000 in additional revenue. 3. Property Tax Capture of Full EAV Growth – $257,594 During the budget planning process, several property tax levy options have been offered to both City Council and the FAC. It is clear that the preferred method of determining the City’s tax levy is to target the rate, instead of levying for actual dollars needed to meet the City’s financial policy. The purpose of targeting the rate is to keep actual taxes paid relatively flat unless the actual EAV of a property increases. On October 8, City Council provided direction to establish the 2018 tax levy in a manner that captures the City’s full EAV growth. That method would result in a corporate levy of $6,274,734. On October 8, City Council provided new direction after learning that DeKalb Township assessed a 4% multiplier on all properties. The new Council direction was to only capture that EAV growth, which resulted from new construction. That method would result in a corporate levy of $6,017,140. The City Council could reconsider capturing full EAV growth and realize an additional $257,594 in property tax revenue, which would be used to fund Fire and Police Pension Funds. Option #3: Adoption of a Deficit Budget If the City Council is unable to reach consensus on budget-balancing measures that close the full funding gap, it could approve a deficit budget for FY2019 and continue to work to close the funding gap under the leadership of a new City Manager while drawing upon existing fund balances. While the drawdown of fund balance is not something that Council has previously been supportive of, it’s an option available to the Council for consideration. IV. Streets and Fleet Funding Budget discussions thus far have focused on the City’s General Fund revenues and expenditures. Towards the conclusion of the October 16 Special Committee of the Whole meeting, staff reminded City Council that significant needs still exist as it relates to funding street maintenance and fleet replacement. At this point in the budget process, there has been little to no discussion on the topic of funding street maintenance and fleet replacement. That remains a critical discussion point based upon the past several years of Council discussions, and the City continues to experience challenges with its aging fleet and public infrastructure. However, with the issues identified above regarding structural concerns in the City’s operating costs, Council may wish to defer resolution of this issue to a future budget year. V. Recommendation Based on updated revenue and expenditure projections, a $1.8 million funding gap exists for FY2019 as detailed in Attachment A. This remaining funding gap is that which resulted P a g e | 12 from the change in policy direction related to the 2018 Property Tax Levy, which was discussed on October 16, and updates to the financial forecast that include corrections identified as part of the inquiry into use of IPBC funds. In order to close this funding gap, Council would need to reach consensus on additional budget-balancing measures, as identified herein, to align the financial forecast with the FAC recommended Fund Balance Policy of 30% of expenditures less property tax revenue. As shown in the graph above, this broadens over the later years of the projection based on the projection that pension costs will continue to increase at a significant rate, assuming that the City continues its current activity of levying property taxes at a level that does not fully fund those costs. If the City followed its current financial policy of levying taxes to cover pension costs, the gap would narrow considerably, but the tax burden upon the community would increase. Staff has provided three broad options for discussion amongst the City Council and the FAC, which include: 1. Implementation of additional expenditure reductions. 2. Reconsideration and implementation of revenue increases. 3. Consideration of a deficit budget, using fund balance as a short-term measure. The City Council and the FAC are asked to reevaluate the options detailed within this memorandum. Staff requests that the City Council provide clear direction moving forward as the first and second reading of both the annual budget ordinance and property tax levy ordinance are scheduled for November 26 and December 10, respectively. P a g e | 13 Attachments: A. 2018 Financial Forecast B. Proposed FY19 Budget C. City Council Survey Results D. FAC Survey Results E. Streets and Fleet Memo dated August 27, 2017 P a g e | 14  Attachment A City of DeKalb - 2018 Financial Forecast - Revised 11/15/18 Summary of Financial Position: FY2017 Actual FY2018 Budget FY2018 Estimate FY2019 Projection FY2020 Projection FY2021 Projection FY2022 Projection FY2023 Projection Beginning Fund Balance 9,229,121 9,631,715 9,073,799 7,496,831 7,616,109 7,172,808 6,456,068 5,298,836 Revenues by Category Property Taxes 5,523,531 6,004,594 6,004,594 6,017,140 6,658,170 7,403,494 8,113,432 9,677,714 Sales & Use Taxes 15,238,719 15,666,105 15,576,289 15,889,434 16,331,255 16,734,655 17,148,979 17,574,564 Gross Receipts Taxes 3,643,995 3,752,614 3,680,239 3,712,208 3,745,122 3,778,984 3,813,801 3,849,578 Intergovernmental 4,805,946 4,962,973 4,750,370 5,087,724 5,143,599 5,200,163 5,257,428 5,315,401 Licenses & Permits 875,518 1,171,811 843,433 956,135 1,091,981 1,069,325 1,076,795 1,084,398 Service Charges 2,212,674 2,544,824 2,557,677 2,916,720 2,975,054 3,034,555 3,095,247 3,157,152 Fines 608,515 839,178 793,782 808,592 824,764 841,259 858,084 875,246 Other Income 1,218,294 1,350,550 1,240,522 1,753,372 1,318,133 1,325,644 1,331,664 762,537 Transfers In 1,588,852 1,377,205 994,823 661,875 670,136 678,564 687,164 595,937 Total Revenues 35,716,044 37,669,854 36,441,729 37,803,200 38,758,214 40,066,644 41,382,593 42,892,527 Expenditures by Category Personnel 28,106,457 30,176,366 29,751,460 30,271,747 31,744,572 33,326,440 35,082,882 37,043,336 Commodities 891,102 1,106,966 1,176,501 1,146,019 1,146,019 1,146,019 1,146,019 1,146,019 Contractual Services 2,329,132 2,019,388 2,760,535 2,458,121 2,502,889 2,502,889 2,502,889 2,502,889 Equipment 200,861 86,920 112,879 98,712 98,712 98,712 98,712 98,712 Other Services 2,297,664 2,106,502 1,855,500 1,867,500 1,867,500 1,867,500 1,867,500 1,867,500 Transfers Out 2,046,150 2,221,822 2,361,822 1,841,823 1,841,823 1,841,823 1,841,823 1,841,823 Total Expenditures 35,871,366 37,717,964 38,018,697 37,683,922 39,201,515 40,783,383 42,539,825 44,500,278 Ending Fund Balance 9,073,799 9,583,605 7,496,831 7,616,109 7,172,808 6,456,068 5,298,836 3,691,085 Minimum Amounts Required to Meet Financial Policies Unassigned Fund Balance at 25% of Expenditures Target 9,429,491 9,504,674 9,420,981 9,800,379 10,195,846 10,634,956 11,125,070 Variance to Target 154,114 (2,007,843) (1,804,872) (2,627,571) (3,739,778) (5,336,120) (7,433,985) 25.4% 19.7% 20.2% 18.3% 15.8% 12.5% 8.3% Unassigned Fund Balance at 30% of Expenditures less Property Tax Rev 9,514,011 9,604,231 9,500,035 9,763,003 10,013,967 10,327,918 10,446,769 Variance to Target 69,594 (2,107,400) (1,883,926) (2,590,196) (3,557,899) (5,029,082) (6,755,684) 30.2% 23.4% 24.1% 22.0% 19.3% 15.4% 10.6% Detail of 2018 Financial Forecast Revenues FY2017 Actual FY2018 Budget FY2018 Estimate FY2019 Projection FY2020 Projection FY2021 Projection FY2022 Projection FY2023 Projection Property Taxes 5,523,531 6,004,594 6,004,594 6,017,140 6,658,170 7,403,494 8,113,432 9,677,714 PROPERTY TAX - CORPORATE 817,910 824,070 0 0 159,659 320,116 321,717 1,028,910 PROPERTY TAX - FICA 0 0 0 0 0 0 0 0 PROPERTY TAX - FIRE PENSION 2,612,994 2,758,908 3,225,807 3,216,521 3,473,843 3,786,489 4,165,137 4,623,302 PROPERTY TAX - IMRF 71,962 0 0 0 0 0 0 0 PROPERTY TAX - POLICE PENSION 2,020,666 2,421,616 2,778,787 2,800,619 3,024,669 3,296,889 3,626,578 4,025,501 Sales & Use Taxes 15,238,719 15,666,105 15,576,289 15,889,434 16,331,255 16,734,655 17,148,979 17,574,564 HOME RULE SALES TAX 6,508,901 6,707,185 6,643,926 6,743,880 6,878,758 7,016,333 7,156,660 7,299,793 HOTEL/MOTEL TAX 275,007 290,000 282,000 287,640 343,393 350,261 357,266 364,411 LOCAL USE TAX 1,138,904 1,144,780 1,144,780 1,189,691 1,249,176 1,311,634 1,377,216 1,446,077 RESTAURANT & BAR TAX 1,966,938 2,043,668 2,016,111 2,066,514 2,118,177 2,171,131 2,225,410 2,281,045 STATUTORY SALES TAX 5,348,970 5,480,472 5,489,472 5,601,709 5,741,752 5,885,295 6,032,428 6,183,238 Fines 608,515 839,178 793,782 808,592 824,764 841,259 858,084 875,246 ABATEMENT FINES 0 5,000 2,350 5,100 5,202 5,306 5,412 5,520 1  ADMINISTRATIVE TOW FINES 139,540 225,000 180,498 196,348 200,275 204,280 208,366 212,533 CIRCUIT COURT FINES 299,554 325,000 311,000 317,220 323,564 330,036 336,636 343,369 CRIME FREE HOUSING FINES 145 0 0 0 0 0 0 0 DUI FINES 29,882 55,000 40,000 40,800 41,616 42,448 43,297 44,163 FALSE FIRE ALARM FINES 4,100 2,500 4,500 29,682 30,276 30,881 31,499 32,129 MAIL-IN FINES 50,150 60,000 60,000 61,200 62,424 63,672 64,946 66,245 OTHER FINES 24,600 28,000 56,424 28,560 29,131 29,714 30,308 30,914 PARKING TICKETS 58,944 136,478 136,210 127,438 129,987 132,586 135,238 137,943 TOW FINES 1,600 2,200 2,800 2,244 2,289 2,335 2,381 2,429 Gross Receipts Taxes 3,643,995 3,752,614 3,680,239 3,712,208 3,745,122 3,778,984 3,813,801 3,849,578 FRANCHISE TAX 499,384 498,000 499,384 506,875 514,478 522,195 530,028 537,979 MUNICIPAL UTILITY TAX 2,472,309 2,517,019 2,517,019 2,554,774 2,593,096 2,631,992 2,671,472 2,711,544 TELECOMMUNICATIONS TAX 672,303 737,595 663,836 650,559 637,548 624,797 612,301 600,055 Intergovernmental 4,805,946 4,962,973 4,750,370 5,087,724 5,143,599 5,200,163 5,257,428 5,315,401 FEDERAL GRANTS 16,425 200,000 38,490 0 0 0 0 0 FEDERAL PASS THROUGH 45,102 0 17,113 17,113 17,113 17,113 17,113 17,113 FIRE GRANTS 11,654 130,000 40,000 0 0 0 0 0 OTHER SHARED REVENUES 165,358 162,100 168,169 169,010 169,855 170,704 171,558 172,416 PERSONAL PROP REPLACE TAX 173,727 137,188 150,721 140,434 143,243 146,108 149,030 152,010 POLICE GRANTS 8,500 0 12,500 0 0 0 0 0 STATE INCOME TAX 4,044,119 3,940,685 3,918,670 4,347,082 4,390,553 4,434,458 4,478,803 4,523,591 TOWNSHIP ROAD & BRIDGE TAX 143,356 148,000 145,123 148,621 151,350 154,129 156,960 159,842 VIDEO GAMING TAX 197,706 245,000 245,000 250,880 256,901 263,067 269,380 275,845 Licenses & Permits 875,518 1,171,811 843,433 956,135 1,091,981 1,069,325 1,076,795 1,084,398 AMUSEMENT LICENSES 4,350 4,600 3,058 3,119 3,182 3,245 3,310 3,376 BUILDING PERMITS 161,178 450,000 250,500 359,215 485,784 458,799 460,033 461,275 ELECTRIC PERMITS 34,582 68,598 0 0 0 0 0 0 FIRE LIFE SAFETY LICENSES 20,950 22,000 22,650 22,440 22,889 23,347 23,814 24,290 HVAC PERMITS 83,618 32,927 0 0 0 0 0 0 LIQUOR LICENSES 242,123 247,200 247,200 252,144 257,187 262,331 267,577 272,929 OTHER LICENSES 46,685 75,000 76,166 75,000 75,000 75,000 75,000 75,000 OTHER PERMITS 17,475 21,951 27,159 27,159 30,517 28,808 28,886 28,965 PARKING PERMITS 1,770 3,800 3,800 3,800 3,800 3,800 3,800 3,800 PLUMBING PERMITS 76,927 29,085 0 0 0 0 0 0 RENTAL CRIME FREE REGISTRATION 167,750 195,000 195,000 195,000 195,000 195,000 195,000 195,000 ROOMING HOUSE LICENSES 15,200 17,900 17,900 18,258 18,623 18,996 19,376 19,763 SEWER PERMITS 2,910 3,750 0 0 0 0 0 0 Service Charges 2,212,674 2,544,824 2,557,677 2,916,720 2,975,054 3,034,555 3,095,247 3,157,152 ADMINSTRATION FEES 137,508 136,400 136,400 139,128 141,911 144,749 147,644 150,597 AMBULANCE SERVICES 1,023,981 1,272,424 1,272,424 1,618,872 1,651,249 1,684,274 1,717,960 1,752,319 FINGER PRINT FEE 2,107 0 1,100 0 0 0 0 0 FIRE SERVICES 949,828 1,004,000 1,004,000 1,024,080 1,044,562 1,065,453 1,086,762 1,108,497 FUEL SALES 76,393 105,000 105,000 107,100 109,242 111,427 113,655 115,928 HOTEL INSPECTION FEES 5,100 5,000 2,500 5,100 5,202 5,306 5,412 5,520 POLICE SERVICES 6,832 10,000 19,928 10,200 10,404 10,612 10,824 11,041 ZONING FEES 10,925 12,000 14,325 12,240 12,485 12,734 12,989 13,249 Other Income 1,218,294 1,350,550 1,240,522 1,753,372 1,318,133 1,325,644 1,331,664 762,537 ANTI-CRIME ACTIVITIES 8,192 35,000 26,051 19,921 20,319 20,726 21,140 21,563 CRIME LAB 16,660 15,000 16,371 16,699 17,033 17,374 17,721 18,075 DONATIONS 20,000 5,000 5,000 5,100 5,202 5,306 5,412 5,520 INVESTMENT INTEREST 102,079 85,000 162,372 120,600 121,203 121,809 122,418 123,030 MISCELLANEOUS INCOME 39,163 50,000 34,500 105,845 107,962 110,121 112,324 114,570 MISCELLANEOUS TAXES-AUTO RENTA 19,150 21,350 21,350 21,777 22,213 22,657 23,110 23,572 POLICE FORFEITURES 32,644 35,000 15,003 35,700 36,414 37,142 37,885 38,643 REFUNDS / REIMBURSEMENTS 358,380 388,200 388,200 385,764 393,479 401,349 409,376 417,563 SALES OF ASSETS 5,100 130,000 362 0 0 0 0 0 TIF PROPERTY TAX SURPLUS 251,286 236,000 265,866 768,129 257,998 260,762 262,525 0 TIF SALES TAX SURPLUS 365,640 350,000 305,447 273,837 336,310 328,399 319,752 0 2  Transfers In 1,588,852 1,377,205 994,823 661,875 670,136 678,564 687,164 595,937 TRANSFER FROM HEALTH INS FUNDS 0 0 0 0 0 0 0 TRANSFER FROM CAPITAL FUND 209,181 0 0 0 0 0 0 0 TRANSFER FROM CDBG FUND 25,326 82,298 82,298 84,355 86,464 88,626 90,842 93,113 TRANSFER FROM REFUSE FUND 104,000 124,000 124,000 124,000 124,000 124,000 124,000 124,000 TRANSFER FROM REHAB FUND 0 9,482 9,482 9,719 9,962 10,211 10,466 10,728 TRANSFER FROM SSA #14 500 500 500 500 500 500 500 500 TRANSFER FROM SSA #3 500 500 500 500 500 500 500 500 TRANSFER FROM SSA #4 500 500 500 500 500 500 500 500 TRANSFER FROM SSA #6 500 500 500 500 500 500 500 500 TRANSFER FROM TIF FUND #1 678,576 678,576 100,000 100,000 100,000 100,000 100,000 0 TRANSFER FROM TIF FUND #2 113,198 113,198 60,000 0 0 0 0 0 TRANSFER FROM TRANSPORTATION 10,570 57,251 57,251 20,000 20,000 20,000 20,000 20,000 TRANSFER FROM WATER FUND 316,000 310,400 310,400 321,800 327,709 333,727 339,856 346,096 Total Revenues 35,716,044 37,669,854 36,441,729 37,803,200 38,758,214 40,066,644 41,382,593 42,892,527 Expenditures FY2017 Actual FY2018 Budget FY2018 Estimate FY2019 Projection FY2020 Projection FY2021 Projection FY2022 Projection FY2023 Projection Personnel 28,106,457 30,176,366 29,751,460 30,271,747 31,744,572 33,326,440 35,082,882 37,043,336 REGULAR WAGES 15,102,363 15,492,241 15,344,359 15,630,701 16,177,776 16,743,998 17,330,038 17,936,589 PART-TIME WAGES 687,579 796,981 699,398 676,727 700,412 724,927 750,299 776,560 OVERTIME 1,134,032 1,243,111 1,217,207 1,235,776 1,279,028 1,323,794 1,370,127 1,418,081 POLICE/FIRE PENSION 5,451,569 6,450,564 6,450,564 6,582,771 7,109,393 7,749,238 8,524,162 9,461,820 LONGEVITY 134,439 143,216 132,588 143,031 144,461 145,906 147,365 148,839 IMRF 693,010 755,547 674,677 558,742 569,917 581,315 592,941 604,800 FICA 533,175 598,555 542,382 560,718 625,953 647,726 670,259 693,580 HEALTH INSURANCE 3,707,726 4,031,702 4,031,702 4,252,488 4,507,637 4,778,096 5,064,781 5,368,668 CAR ALLOWANCE 22,037 23,080 16,812 19,652 19,896 20,142 20,392 20,645 EDUCATION BONUS 4,500 5,000 5,125 5,125 5,000 5,000 5,000 5,000 WELLNESS BONUS 5,250 8,000 5,700 7,500 5,400 5,400 5,400 5,400 WORKERS COMPENSATION 512,375 512,375 512,375 512,375 512,375 512,375 512,375 512,375 Commodities 891,102 1,106,966 1,176,501 1,146,019 1,146,019 1,146,019 1,146,019 1,146,019 ACTIVITIES SUPPLIES 1,186 1,600 1,200 800 800 800 800 800 AMBULANCE SUPPLY/EQUIP 24,298 42,000 34,198 34,300 34,300 34,300 34,300 34,300 ANTI-CRIME ACTIVITIES 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 BOARDS & COMMISSIONS 4,090 11,435 11,435 8,735 8,735 8,735 8,735 8,735 BUILDING MECH SYS- MAINTENANCE 16,147 21,000 72,610 68,950 68,950 68,950 68,950 68,950 BUILDING SUPPLIES 10,016 11,568 15,529 30,568 30,568 30,568 30,568 30,568 COMMODITIES 6,742 6,184 1,184 1,184 1,184 1,184 1,184 1,184 CRIME LAB EXPENDITURES 3,196 4,150 4,150 4,150 4,150 4,150 4,150 4,150 DUI FINES EXPENDITURES 660 10,634 10,634 10,634 10,634 10,634 10,634 10,634 FIREFIGHTING SUPPLY/EQUIP 41,709 37,450 35,278 41,850 41,850 41,850 41,850 41,850 INSPECTOR SUPPLY/EQUIPMENT 113,668 62,473 62,473 62,473 62,473 62,473 62,473 62,473 INVESTIGATIONS SUPPLY/LIVESCAN 13,165 8,445 9,143 8,445 8,445 8,445 8,445 8,445 JANITORIAL SUPPLIES 17,848 17,000 15,930 16,300 16,300 16,300 16,300 16,300 LAB SUPPLY AND MINOR EQPT 0 600 6,160 5,684 5,684 5,684 5,684 5,684 OFFICE SUPPLY 18,823 24,311 24,501 22,051 22,051 22,051 22,051 22,051 OIL GAS & ANTIFREEZE 231,071 271,449 283,494 278,758 278,758 278,758 278,758 278,758 POLICE FORFEITURES EXPENDITURE 25,575 14,545 14,545 14,545 14,545 14,545 14,545 14,545 PRINTED MATERIALS 49,470 54,819 54,527 51,423 51,423 51,423 51,423 51,423 SMALL TOOLS & EQUIPMENT 10,562 12,839 10,975 10,050 10,050 10,050 10,050 10,050 SNOW & ICE CONTROL MATERIALS 3,733 120,500 120,500 120,500 120,500 120,500 120,500 120,500 STORMWATER SYSTEM PARTS 15,681 17,500 15,000 17,500 17,500 17,500 17,500 17,500 STREET/ALLEY MATERIALS 26,436 30,500 30,500 30,500 30,500 30,500 30,500 30,500 STREETLIGHTS, PARTS 7,793 17,000 17,000 17,000 17,000 17,000 17,000 17,000 TECHNOLOGY SUPPLIES 43,697 33,675 43,200 18,800 18,800 18,800 18,800 18,800 TRAFFIC & STREET SIGNS 20,805 20,000 27,500 20,000 20,000 20,000 20,000 20,000 TRAFFIC SIGNALS, PARTS & SUPPS 13,520 34,000 34,000 34,000 34,000 34,000 34,000 34,000 3  VEHICLE MAINTENANCE & PARTS 140,033 177,728 179,567 177,728 177,728 177,728 177,728 177,728 WEARING APPAREL 31,177 35,561 33,268 31,091 31,091 31,091 31,091 31,091 Contractual Services 2,329,132 2,019,388 2,760,535 2,458,121 2,502,889 2,502,889 2,502,889 2,502,889 ARCHITECT / ENGINEER SERVICES 134,463 17,500 165,000 128,000 128,000 128,000 128,000 128,000 BUILDING MECH SYS- MAINTENANCE 28,614 39,700 0 0 0 0 0 0 BUILDINGS - MAINTENANCE 30,701 27,750 72,610 68,950 68,950 68,950 68,950 68,950 CONTRACTUAL SERVICES 693,718 334,586 991,828 778,053 822,821 822,821 822,821 822,821 DEVELOPMENTAL SERVICES 140,000 140,000 140,000 130,200 130,200 130,200 130,200 130,200 DUES & SUBSCRIPTIONS 54,275 58,540 55,961 33,031 33,031 33,031 33,031 33,031 EDUCATION TUITION REIMBURSEMNT 25,910 46,100 30,500 0 0 0 0 0 ELECTRICITY 31,920 59,794 100,000 80,000 80,000 80,000 80,000 80,000 EQUIPMENT - MAINTENANCE 45,437 53,642 58,147 55,700 55,700 55,700 55,700 55,700 FINANCIAL & MGMT SERVICES 37,530 36,948 31,948 32,688 32,688 32,688 32,688 32,688 FORESTRY 42,346 57,000 55,000 57,000 57,000 57,000 57,000 57,000 FREIGHT & POSTAGE 24,209 25,437 25,958 26,272 26,272 26,272 26,272 26,272 HUMAN & SOCIAL SERVICES 151,500 144,500 144,500 144,500 144,500 144,500 144,500 144,500 INTERGOVT'L SERVICES 6,302 6,600 0 0 0 0 0 0 KISHWAUKEE RIVER SYS-MAINTENCE 9,340 12,340 0 0 0 0 0 0 LANDSCAPE&GROUNDS- MAINTENANCE 24,098 27,500 32,500 27,500 27,500 27,500 27,500 27,500 LEGAL EXPENSES & NOTICES 15,715 19,880 16,280 25,180 25,180 25,180 25,180 25,180 LEGAL SERVICES 185,854 196,070 196,130 196,070 196,070 196,070 196,070 196,070 MARKETING ADS & PUBLIC INFO 19,132 19,025 19,800 15,610 15,610 15,610 15,610 15,610 MOSQUITO ABATEMENT 8,089 6,000 6,000 6,000 6,000 6,000 6,000 6,000 NUISANCE ABATEMENT SERVS 23,646 1,000 6,000 15,000 15,000 15,000 15,000 15,000 PERSONNEL RECRUITMENT 31,667 36,275 36,275 55,480 55,480 55,480 55,480 55,480 PSYCH & MEDICAL SERVICES 36,648 36,108 26,500 31,120 31,120 31,120 31,120 31,120 RENTAL, EQPT & FACILITIES 250 1,400 1,250 1,400 1,400 1,400 1,400 1,400 SIDEWALKS - MAINTENANCE 942 1,500 1,500 1,500 1,500 1,500 1,500 1,500 SNOW & ICE CONTROL 18,020 45,000 45,000 45,000 45,000 45,000 45,000 45,000 SPECIAL EVENTS 19,957 19,800 16,400 7,250 7,250 7,250 7,250 7,250 STREETS/ALLEYS - MAINTENANCE 5,025 9,000 9,000 9,000 9,000 9,000 9,000 9,000 TAXES, LICENSES, & FEES 13,113 11,500 11,500 11,500 11,500 11,500 11,500 11,500 TOWING 4,515 5,780 5,780 5,780 5,780 5,780 5,780 5,780 TRAFFIC SIGNALS - MAINTENANCE 4,413 15,000 0 0 0 0 0 0 TRAINING, EDUC, & PROF DVLP 137,515 216,808 192,977 191,487 191,487 191,487 191,487 191,487 UNEMPLOYMENT INSURANCE 32,338 7,300 0 0 0 0 0 0 UTILITIES 7,853 14,938 10,500 15,720 15,720 15,720 15,720 15,720 VEHICLES - MAINTENANCE 100,429 128,649 118,877 125,124 125,124 125,124 125,124 125,124 WARNING SIRENS 6,480 6,600 6,480 6,600 6,600 6,600 6,600 6,600 WEATHER SERVICES 3,120 3,649 3,500 3,649 3,649 3,649 3,649 3,649 Equipment 200,861 86,920 112,879 98,712 98,712 98,712 98,712 98,712 MACHINERY & MAJOR TOOLS 15,133 21,818 21,818 21,818 21,818 21,818 21,818 21,818 OFFICE FURNITURE & EQUIP 8,964 7,444 7,586 3,058 3,058 3,058 3,058 3,058 OTHER EQUIPMENT 129,798 0 0 0 0 0 0 0 TECHNOLOGY EQUIPMENT 28,370 43,200 33,675 26,960 26,960 26,960 26,960 26,960 TELEPHONE & RADIO EQUIPMENT 12,064 14,458 49,800 46,876 46,876 46,876 46,876 46,876 VEHICLES 6,531 0 0 0 0 0 0 0 Other Services 2,297,664 2,106,502 1,855,500 1,867,500 1,867,500 1,867,500 1,867,500 1,867,500 CONTINGENCIES 32,995 52,500 52,500 64,500 64,500 64,500 64,500 64,500 CONTRACTED SERVICES 468,755 496,002 0 0 0 0 0 0 SURETY BONDS & INSURANCE 64,163 70,000 70,000 70,000 70,000 70,000 70,000 70,000 TAX SHARING AGREEMENTS 1,731,750 1,488,000 1,733,000 1,733,000 1,733,000 1,733,000 1,733,000 1,733,000 Transfers Out 2,046,150 2,221,822 2,361,822 1,841,823 1,841,823 1,841,823 1,841,823 1,841,823 TRSF TO AIRPORT FUND 0 0 0 0 0 0 0 0 TRSF TO CAPITAL EQUIPMENT FUND 0 410,000 300,000 20,000 20,000 20,000 20,000 20,000 TRSF TO CAPITAL PROJECTS 196,108 0 0 0 0 0 0 0 TRSF TO ECO DVLPMT FUND 0 0 0 0 0 0 0 0 TRSF TO FLEET FUND 81,674 0 0 0 0 0 0 0 4  TRSF TO GENERAL FUND DEBT SRVC 1,756,998 1,801,827 1,801,827 1,801,827 1,801,827 1,801,827 1,801,827 1,801,827 TRSF TO HEALTH INSURANCE FUND 0 0 250,000 0 0 0 0 0 TRSF TO MFT FUND 0 0 0 0 0 0 0 0 TRSF TO PUB SFTY BLDNG FUND 0 0 0 0 0 0 0 0 TRSF TO TRANSPORTATION FUND 11,370 9,995 9,995 19,996 19,996 19,996 19,996 19,996 TRSF TO WORKERS COMP FUND 0 0 0 0 0 0 0 0 Grand Total 35,871,366 37,717,964 38,018,697 37,683,922 39,201,515 40,783,383 42,539,825 44,500,278 Total Expenditures 35,871,366 37,717,964 38,018,697 37,683,922 39,201,515 40,783,383 42,539,825 44,500,278 5  Attachment B PROPOSED BUDGET FY 2019 DECEMBER 31, 2019  Mission Statement Deliver high quality municipal services to those who live, work, learn in or visit our community. A mission statement is a short description of the reason an organization or program exists. Mission statements help guide decisions about priorities, responsibilities, and actions, and as such are at the core of a strategic plan. Section One Transmittal Letter This page has been intentionally left blank. Section Two Organizational Overview City Introduction ______________________________________________________________________________ City Overview The City of DeKalb is an urban community with a vital commercial base placed in a rural setting. It is located approximately 60 miles west of Downtown Chicago. The City’s current land area is 15.55 square miles, all of which is located within DeKalb County. Neighboring communities include Sycamore, Malta, and Cortland. The City’s current official population is 44,030 as of the 2010 Census. 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 a direct link to I-88. The DeKalb Taylor Municipal Airport is designed to accommodate private aircraft from small general aviation to large corporate aircraft. DeKalb’s downtown is the heart of the community, playing host to numerous events and providing unique dining, shopping and entertainment alternatives. The community offers excellent City services, easy mobility around the community, and access to cultural, sports and educational activities. Home to Northern Illinois University, which hosts approximately 17,500 students and nearly 3,303 faculty and staff, DeKalb is an integral part of the larger metropolitan area. NIU’s operations, capital projects and visitor spending generate over $421 million in local economic impact. The marriage of community and university provides DeKalb with a solid foundation as a regional hub abundant in major retailing opportunities. In 2018, the majority of NIU’s campus, as well as several thousand acres of greenfield sites were designated as an Opportunity Zone. The new federal program has the ability to funnel substantial investment into public-private partnerships and revitalize the areas around campus. Also announced in 2018 was NIU’s partnership with the University of Illinois system and the Illinois Innovation Network, which will result in the development of a new research center west of the Convocation Center. The project will serve as a catalyst for future development of a research and development park that has the potential to attract businesses that look to leverage the university’s research expertise and strong workforce pipeline. DeKalb Community School District serves the City of DeKalb with seven elementary schools, two middle schools, and one High School. Kishwaukee Community College, the DeKalb Public Library, and the DeKalb Park District all serve the DeKalb community and provide opportunities for its residents. Community Characteristics The following statistical data and graphics provide a demographic profile of the community. Data presented in this section was collected from the 2011-2015 America Community Survey 5-Year Estimates. • Total Population: 43,269 • Median resident age: 24.5 • Median household income $38,647 • Total housing units: 17,045 The Land Use chart below displays the breakdown of the City of DeKalb’s land use. The two largest sections include Single-Family Residences (19%) and Vacant/Agriculture (19%). The City Resident Demographics chart below represents the age distribution of DeKalb residents. Grey represents the male population while green represents the female population. The chart below is a snapshot of additional DeKalb demographics that includes city population, educational attainment, population by race, and other statistics. An impressive 38% of all City residents ages 25 and up have a bachelor’s degree or higher. DeKalb 2025 Strategic Plan: An Introduction to the City’s Mission, Core Values and Vision Statements On February 22, 2016, City Council approved and adopted the DeKalb 2025 Strategic Plan to be a 10-year guide for City operations. This plan is a groundbreaking document for the City, as it envisions DeKalb in 2025. Not only does the plan describe the envisioned result, but it also sets the direction for City policy, budgeting, and program development for a 10-year period. To help inform the strategic planning process, an extensive community engagement effort was conducted from May through July of 2015 to capture the opinions and ideas about the future of DeKalb from people who live, work, and/or learn in the city. The community has an expectation to receive the best possible service that the City can provide. The following information summarizes the City’s Mission Statement, Core Values and Vision Statements developed during this planning process. Mission Statement A mission statement is a short description of the reason an organization or program exists. Mission statements help guide decisions about priorities, responsibilities, and actions, and as such are at the core of a strategic plan. Following is the mission of DeKalb City government developed as part of this collaborative community planning process: Deliver high-quality municipal services to those who live, work, learn in or visit our community. Core Values Core values are beliefs or convictions that guide and direct behavior and support purpose and vision. The City of DeKalb will utilize the following core values to guide its actions, shape the culture of city government, and form the basis of its standards-based performance review process. • 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. Vision Statements Vision statements complement the mission by describing the future state of the community if the mission were fully realized. DeKalb's vision statements, which are complemented in the plan with detailed goals, strategies and actions, are as follows: Vision of a Sense of Place DeKalb is proudly known as a welcoming, safe, and vibrant city offering economic, educational, social, cultural, and recreational opportunities for everyone. Vision of Community Vitality and a Vibrant Downtown DeKalb’s neighborhoods, the downtown, and NIU’s campus are interconnected in a dynamic interplay of energy and creativity that retains and attracts businesses with living-wage jobs. Vision of Inclusiveness Diversity is valued and celebrated, with all people treated with dignity, equity and respect.  Vision of Accessibility DeKalb’s diverse and integrated transportation network provides a wide variety of local and regional transportation options in an efficient and user-friendly manner. Vision of Efficient, Quality, Responsive Services Through sound fiscal stewardship and collaboration with community stakeholders, City government identifies and coordinates the resources needed to sustain a vibrant DeKalb. Woven together, DeKalb’s overall vision statement read as follows: DeKalb is proudly known as a welcoming, safe, and vibrant city offering economic, educational, social, cultural, and recreational opportunities for everyone. DeKalb’s neighborhoods, the downtown, and NIU’s campus are interconnected in a dynamic interplay of energy and creativity that retains and attracts businesses with living-wage jobs that can support workers and their families. Diversity is valued and celebrated, with all people treated with dignity, equity, and respect. DeKalb’s diverse and integrated transportation network provides a wide variety of local and regional transportation options in an efficient and user-friendly manner. Through sound fiscal stewardship and collaboration with community stakeholders, City government identifies and coordinates the resources needed to sustain a vibrant DeKalb. City Council Goals In 2018, the City Council took part in goal-setting sessions aimed at providing direction for the City in both the short- and long-term. The goals listed below were established by the City Council to further direct City staff on the implementation of the DeKalb 2025 Strategic Plan and focus efforts on those areas most valued by the current City Council. Short-Term: • Create a business-friendly Municipal Code and Unified Development Ordinance. • Host a strategy meeting for the DeKalb Taylor Municipal Airport. • Reduce operating costs to those within our means. • Review City regulations and adapt to encourage more special events and festivals. • Work with Northern Illinois University to resolve AGN and Greek Row issues. Long-Term: • Think outside the box in terms of residential growth and new rooftops. • Evaluate City structure and organization. • Address pension obligations. • Address and implement long-term street maintenance funding. • Reduce crime and be viewed as a safe community. Utilizing the vision, strategies and goals of the strategic plan as a guide, staff has focused their efforts on achieving the 10 goals established by the City Council. Staff will continue these efforts in FY2019 and beyond. City Government ______________________________________________________________________________ Council-Manager Form of Government The council-manager form of government is the system of local government that combines the strong political leadership of elected officials in the form of a council or board, with the strong managerial experience of an appointed local government manager. The form establishes a representative system where all policy is concentrated in the elected board and the board hires a professionally trained manager to oversee the delivery of public services. Under the council-manager form, those duties not specifically reserved by the elected body pass to the City Manager and their 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 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. Home rule shifts much of the responsibility for local government from the state legislature to the local community. The most significant powers granted to a home rule community include the ability to enact its own police power relating to the health, safety, morals, and general welfare of the community, to issue bonds without referendum and exemption from property tax caps under the Property Tax Extension Law Limit (PTELL). Equalized Assessed Value (EAV) The equalized assessed value, or EAV, is the result of applying the state equalization factor to the assessed value of a parcel of property. Tax bills are calculated by multiplying the EAV (after any deductions for exemptions) by the tax rate. The City of DeKalb assessed valuation is determined by the township. The chart provided below displays the EAV comparison for tax levy years 2008-2017 for the City of DeKalb as reported in the FY2017 Comprehensive Annual Financial Report. % Increase Property Tax Tax Year EAV (Decrease) Rate per $100 Revenue 2008 645,855,095 3.53% 0.6000 3,765,927 2009 643,916,597 (0.30%) 0.6000 4,160,967 2010 608,332,947 (5.53%) 0.6500 4,107,807 2011 582,504,715 (4.25%) 0.6899 4,127,590 2012 533,805,903 (8.36%) 0.7205 4,161,753 2013 485,923,623 (8.97%) 0.7952 4,203,106 2014 464,966,381 (4.31%) 0.9809 4,231,993 2015 468,077,742 0.67% 1.0245 5,049,737 2016 503,861,829 7.64% 1.1942 5,523,531 2017 529,629,464 5.11% 1.2021 6,153,901  Organizational Chart _______________________________________________________________________________________________ Residents of DeKalb City Clerk Mayor City Council City Manager Information Community Police Fire Finance Public Works City Manager's Technology Development Department Department Department Department Office Department Department Administration Administration Administration Administration Administration Building & Code Patrol Operations Compliance Street Human Resources Investigations Utility Communications Engineering & Special Services Transit Airport  Official Ward Map RICH RD DEKAL B AV ST E BETHANY RD 1S BETHANY RD T BETHANY RD W BETHANY RD N PEACE RD RE RD SYCAM WARD 1 O BAR W DRESSER RD BER N ANNIE GLIDDEN RD G REE TWOMBLY RD NE JOHN HUBER PKWY RD WARD 3 NORMAL RD WARD 2 RD N 1ST ST UN CO E WARD 3 PE AC TY N FARM N 14TH ST r k ee Rive WARD 7 Kish wau AV LUCINDA AV MILLER N 7TH ST RD N 4TH ST WARD 6 STATE ST PLEASANT ST W LINCOLN HWY UNION PACIFIC RAILROAD S ANNIE GLIDDEN RD EL UNION INC PACIF OL IC RAILR WARD 7 NH WY OAD SOUTH MALTA RD W TAYLOR ST E TAYLOR ST WARD 3 WARD 5 STAT E RTE 38 WL INC OLN S 7TH ST HW S 4TH ST Y S PEACE RD FAIRVIEW DR E FAIRVIEW DR WARD 4 FAIRVIEW DR I88 WES T BOUND I88 EASTBOUND DR HARVESTORE PEACE RD GURLER RD ST STATE RTE 23 CREGO RD S1 ST Kishwau kee River \Community Development\Ward 85x11.mxd Created 10/24/2014 DJE Last Updated 4/25/2016 DJE Mayor: Jerry Smith, 139 Buena Vista Dr., 815-748-2099 Ward 4: Pat Fagan, 3700 Pebble Beach Ct., 815-757-5860 Ward 1: David Jacobson, 802 Edgebrook Dr. #1, 847-809-2074 Ward 5: Kate Noreiko, 109 Barb Blvd., 815-501-8814 Ward 2: Bill Finucane, 305 River Dr., 815-758-2820 Ward 6: Mike Verbic, 688 Magnolia St., 815-756-0769 Ward 3: Michael Marquardt, 528 N. 6th St., 815-970-7337 Ward 7: Anthony Faivre, 1516 Farmstead Ln., 815-981-2028 0 0.25 0.5 1 1.5 2 I 41 Miles Section Three Budget Overview DeKalb’s Budget Process The DeKalb budget process is a comprehensive mechanism for developing each year’s financial plan. This process includes input and feedback from the City Council, City staff, the Finance Advisory Committee and members of the public. According to the Government Finance Officers Association, the budget is “a statement of priorities for the community that: 1) Communicates to stakeholders what services they can expect and how their tax dollars are being spent 2) Defines how the local government allocates its resources to achieve what is important to the community 3) Translates policies into action.” In DeKalb, this principle guides the process of document development. About six months before the start of the fiscal year, department heads begin work with their staff to determine service and program priorities. These priorities are reached by analyzing past data and anticipation of future needs. Once a budget request draft is ready, it is reviewed by the City Manager’s Office and the Finance Department. Together, leadership reviews major operational changes, discusses objectives and reviews other requests. An effort is made to accomplish City goals in the most efficient way possible. This might include combining resource requests across departments to ensure fiscal responsibility. Unjustified items or requests are removed from the budget during this process. Concurrently, other budget document items are being updated by staff. This includes statistics and other items that help show a complete picture of the City’s fiscal plan for the upcoming year. After revenue and expenditure estimates are finalized, the full draft budget is then reviewed during meetings with the Finance Advisory Committee and presented to the Mayor and City Council. If necessary, further revisions are made. Finally, the recommended budget is offered for comment at a public hearing and subsequent adoption by the Mayor and the City Council. 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 is monitored, reviewed and referenced throughout the year. 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 accounted for by providing a separate set of self- balancing accounts which comprise its assets, liabilities, equities, revenues and expenditures. The various funds are grouped by type in the financial statements. Within each fund type exists one or more funds. The City has three types of funds: Governmental Funds, Proprietary Funds, and Fiduciary Funds. Governmental Funds are those through which most governmental functions of the City are financed. The acquisition, use, and balances of the City’s expendable financial resources and the related liabilities (other than those in proprietary funds) are accounted for through governmental funds. • The General Fund is the general operating fund of the City. It is used to account for all financial resources traditionally associated with governments which are not required to be accounted for in another fund. • Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted by law or administrative action to expenditures for specified purposes. • Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs other than capitalized leases and compensated absences which are paid from the governmental funds. The City has two Debt Service Funds. • Capital Project Funds 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 large capital fleet and equipment. Proprietary Funds are for those services for which the City charges customers a fee. There are 2 (two) types of proprietary funds, enterprise and internal service. Enterprise funds encompass the same functions reported as business-type activities in the government-wide statements. Enterprise fund services are primarily provided to customers external to the City organization such as those of the water utility division and the airport. Internal service funds provide services and charge fees to customers within the City organization such as the insurance funds. • Enterprise Funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise. The intent of the City in using this type of fund is to determine that the costs (expense, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. • Internal Service Funds 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. Fiduciary Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations and other governments. • Trust and Agency Funds consist of resources received and held by the City as trustee or agent to be expended or invested in accordance with the conditions of the trust or in its agency capacity. Pension Trust Funds are accounted for in essentially the same manner as Proprietary funds. In determining if any agencies or entities which comprise the City for financial reporting purposes, the criteria of oversight responsibility over such agencies or entities, special financing relationships and scope of public service provided by the agencies or entities are used. Oversight responsibility is determined by the extent of financial interdependency, control over the selection of the governing authority and management, ability to significantly influence operations and accountability for fiscal matters. Based on these criteria, there is one agency which is included in the financial statements of the City as a Component Unit. This component unit of the City is the DeKalb Public Library. Basis for Budgeting Fund Basis of Accounting Budgets for the governmental fund types (General Fund, Special Revenue Funds, etc.) are adopted on a basis consistent with “Generally Accepted Accounting Principles” (GAAP), utilizing the modified accrual basis of accounting. Revenues are recognized when they become measurable and available. Expenditures are recognized when the liability has been incurred, with the exception that principal and interest payments on general long-term debt are recognized when due. The proprietary fund types are budgeted on a basis consistent with GAAP, utilizing the accrual basis of accounting, except for capital outlay and debt principal which is budgeted as an expenditure. The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s finances on the basis of GAAP and on a budgetary basis. In most cases this conforms to the way the City prepares its budget. Exceptions are as follows: • Capital outlay within the Enterprise Funds are recorded as assets on a GAAP basis and expended on a Budget basis. • Debt principal payments are recorded as reductions of liabilities on a GAAP basis and expended on a Budget basis. • Depreciation is recorded as an expense on a GAAP basis and not expended on a Budget basis. • Debt financing is recorded as increases of liabilities on a GAAP basis and revenue on a Budget basis. It is critical that adequate fund balance reserves are kept to meet unexpected operating or capital demands and to cover any unanticipated revenue shortfalls. Internal Controls The City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the government are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with GAAP. The internal control structure is designed to provide reasonable, but not absolute assurance that these objectives are met. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and that the valuation of costs and benefits requires estimates and judgments by management. Budgetary Control Budgetary controls are maintained to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City Council. Activities of the governmental, proprietary and fiduciary funds are included 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. Current City Funds Department/Budget Fund Type Fund Name Fund No. Description Responsibility Legislative; City Manager's The City's chief operating fund. It accounts for all Office; Public Works; Community General General 100 financial resources except those required to be Development; Finance; Fire; accounted for in another account. Police; Information & Technology Accounts for the provision of transportation and planning services to the DeKalb metropolitan area, Transportation 200 Public Works - Engineering including acting as the fiscal and staffing agent for the management of DSATS. Accounts for the use of the City's share of state Finance; Public Works - Streets; Motor Fuel Tax 210 gasoline taxes. State law requires the MFT to be used Public Works - Engineering for the City street maintenance and operations. Accounts for the costs of maintaining various public Heritage Ridge SSA #3 223 areas (street islands and detention basins) as well as Public Works; Finance a stylized street lighting system and entrance sign. Accounts for the costs of maintaining public areas as Knolls Subdivision SSA#4 224 well as a stylized street lighting system and entrance Public Works; Finance sign. Accounts for the costs of street lighting placed upon Greek Row SSA#6 226 Public Works; Finance private property in the neighborhood. Special Revenue Accounts for the costs of maintenance of the Common Facilities as well as the implementation and Heartland Fields SSA#14 234 Public Works; Finance continuation of a mosquito abatement and snow removal services. Central Area Tax Increment Accounts for the revenues and expenditures in the 260 Community Development Financing #1 Central Area TIF #1. Accounts for the revenues and expenditures in the Tax Increment Financing #2 261 Community Development Tax Increment Financing #2 area. Community Development Block Accounts for the funds received from HUD through 280 Community Development Grant CDBG used on eligible projects within the City. Accounts for funds received from CDAP and acts as a Housing Rehabilitation 285 Community Development pass-through for certain funds in the CDBG fund. Accounts for the funds received for the maintenance, Fire Department; Finance; Foreign Fire Insurance Tax 290 benefit, and use of the Fire Department. Foreign Fire Tax Board Accounts for the payments to debt service within the General Fund Debt Service 300 Finance General Fund. Debt Service Tax Increment Financing Debt Accounts for the payments to debt service within the 375 Finance Service Central Area TIF #1 and TIF #2. Current City Funds Department/Budget Fund Type Fund Name Fund No. Description Responsibility Accounts for the cost of capital projects such as Capital Projects 400 Public Works; Finance street maintenance. Capital equipment replacement fund for City vehicle Capital Projects Fleet Replacement 410 fleet. Note: This fund has merged with fund 420 Public Works; Finance starting with the FY18 Budget. Capital equipment replacement fund for general City Capital Equipment Replacement 420 Finance equipment and fleet replacement. Accounts for the provision of Water services to Water 600 Public Works - Water; Finance customers within the City. Accounts for the expenses of New Water Main Water Construction 610 Public Works - Water; Finance construction related to impact fee revenue. Accounts for the capital portion of the Water Fund Enterprise Water Capital Fund 620 Public Works - Water; Finance related to maintenance of existing assets. Accounts for the provision of aviation services to Airport 650 Public Works - Airport customers of DTMA. Accounts for the provision of refuse disposal and Refuse & Recycling 680 Public Works; Finance recycling services to customers of the City. Accounts for significant changes in Workers Workers Compensation / 700 Compensation costs and Property & Liability Finance Property & Liability Insurance Insurance costs. Accounts for significant changes in employee Health Health Insurance 710 Finance Internal Service Insurance costs. Accounts for significant changes in Property & Property & Liability Insurance 720 Liability Insurance costs. Note: This fund has merged Finance with fund 700 starting with the FY18 Budget. Accounts for the accumulation of resources to be Police Pension 830 used for the retirement annuity payments to sworn Finance police officers. Accounts for the accumulation of resources to be Fiduciary Fire Pension 850 used for the retirement annuity payments to Finance firefighters. Accounts for the City's financial responsibility to the DeKalb Public Library 900 Finance DeKalb Public Library. Budget Sections To facilitate comprehension of the budget document, each section is outlined below. Section One –Transmittal Letter The Transmittal Letter provides a general summary of the budget, along with the views, recommendations and projections of the City Manager and the Finance Director. Section Two – Organizational Overview This section gives an overview of the City, including general information, statistics and maps. Section Three – Budget Overview This section provides information about the way the budget is developed and the format of the budget document. It also provides an overview of the budget, which is detailed in Section Four. Section Four – General Fund Summary and Detail This section provides more in‐depth financial and organizational information at the fund and department level including strategic goals, accomplishments and priorities. Section Five – Special Revenue Funds This section provides in-depth financial and organizational information at the fund level for the City's special revenue funds. Section Six – Debt Service Funds This section provides in-depth financial and organizational information at the fund level for the City's debt service funds. Section Seven – Capital Project Funds This section provides in-depth financial and organizational information at the fund level for the City's fiduciary funds. Section Eight – Enterprise Funds This section provides in-depth financial and organizational information at the fund level for the City's enterprise funds. Section Nine – Internal Service Funds This section provides in-depth financial and organizational information at the fund level for the City's internal service funds. Section Ten – Fiduciary Funds This section provides in-depth financial and organizational information at the fund level for the City's special revenue funds. Appendix The appendix houses various additional documents that help readers comprehend the budget. These items include the City’s capital outlay, its financial policies and a glossary.  FY2019 BUDGET CALENDAR Date Who Meeting Topic January 8, 2018 City Council Fiscal Year 2019 Budget Schedule & Service Level Reviews – Snow and Ice Removal Plan & Refuse, Recyclables, and Yard Waste Contract Update January 16, 2018 Finance Advisory Committee Five-Year Financial Plan Review January 22, 2018 City Council Service Level Review – Human Services Funding Report & Tax Increment Financing Policy Direction January 24, 2018 City Council Strategic Plan and Goal Setting Session February 12, 2018 City Council Service Level Review – State of Technology February 20, 2018 City Council Budget Workshop – Service Level Reviews February 26, 2016 City Council Fiscal Year 2017 Strategic Plan Update February 27, 2018 Finance Advisory Committee Five-Year Financial Plan Review continued (if needed) & Begin Financial Policies Review March 5, 2018 Staff Budget Basics Video Release March 20, 2018 City Council Budget Workshop – Service Level Reviews March 27, 2017 Finance Advisory Committee Financial Policies Review continued April 17, 2018 City Council Budget Workshop – Service Level Reviews  FY2019 BUDGET CALENDAR April 24, 2018 Finance Advisory Committee Financial Policies Review continued April 2018 (end of Actuary Police and Fire Pension Funds month) Actuarial Reports Final May 15, 2018 Finance Advisory Committee Financial Policies Review continued (if needed) May 22, 2018 City Council Budget Workshop – Service Level Reviews & Financial Policies Review June 19, 2018 City Council Budget Workshop – Service Level Reviews & Financial Policies Review June 26, 2018 Finance Advisory Committee Fiscal year 2018 Year-to-Date Budget Update & Five-Year Financial Plan Review July 10, 2018 City Council Budget Workshop – Financial Policies Review continued, Fiscal year 2018 Year-to-Date Budget Update & Five-Year Financial Plan Review to set Budget Strategy July 10, 2018 Staff Fiscal Year 2019 Budget Development Begins August 7, 2018 Finance Advisory Committee Audit & Actuarial Reports Review August 21, 2018 City Council Budget Workshop – Audit & Actuarial Reports Review September 11, 2018 Finance Advisory Committee Property Tax Levy & Fiscal Year 2019 Budget Preview Review September 18, 2018 City Council Budget Workshop – Property Tax Levy & Fiscal Year 2019 Budget Preview Review  FY2019 BUDGET CALENDAR September 25, 2018 Finance Advisory Committee Budget Preview Review continued (if needed) October 16, 2018 City Council Budget Workshop – Property Tax Levy continued & Fiscal Year 2019 Budget Preview Review continued (if needed) October 23, 2018 Finance Advisory Committee Budget Preview Review continued (if needed) October 2018 (end DeKalb County Anticipated Receipt of the of month) Estimated Equalized Assessed Valuation Late October/Early Staff Release the Fiscal Year 2019 November Proposed Budget document November 6, 2018 City Council & Finance Joint Meeting to Review the Advisory Committee Fiscal Year 2019 Proposed Budget November 12, 2018 City Council Estimated 2018 Property Tax Levy Adoption (Determines if Truth in Taxation Notice is Required) November 26, 2018 City Council Committee of the Whole – Public Hearing for 2018 Property Tax Levy Regular Meeting – Public Hearing for the Fiscal Year 2019 Annual Budget, First Reading of the Annual Budget & First Reading of the 2018 Property Tax Levy December 10, 2018 City Council Second Reading of the Fiscal Year 2019 Annual Budget & Second Reading of the 2018 Property Tax Levy  FY2019 BUDGET CALENDAR December 25, 2018 Staff Last Day to File the Annual Budget and 2018 Property Tax Levy with the County January 1, 2019 Fiscal Year 2019 Begins Fund Balance Projections CITY OF DEKALB PRELIMINARY FUND BALANCE SUMMARY FY 2018 BUDGET PROJECTION FY 2019 BUDGET FUND NAME 12/31/2017 REVENUES EXPENSES 12/31/2018 REVENUES EXPENSES 12/31/2019 100 - General Fund 9,073,797 37,557,837 37,768,697 8,862,937 37,652,042 37,595,559 8,919,420 200 - Transportation Fund 0 5,646,308 5,646,308 0 10,305,765 10,299,735 6,030 210 - Motor Fuel Tax Fund 3,505,635 1,188,998 1,687,011 3,007,622 1,161,757 1,540,000 2,629,379 223 - Special Service Area #3 2,968 1,000 1,500 2,468 1,010 1,500 1,978 224 - Special Service Area #4 (285) 5,500 4,500 715 5,510 4,500 1,725 226 - Special Service Area #6 (4,935) 18,000 18,000 (4,935) 18,010 18,000 (4,925) 234 - Special Service Area #14 4,144 2,500 3,000 3,644 2,510 3,000 3,154 260 - TIF District #1 1,229,458 7,204,202 7,923,116 510,544 6,612,073 2,207,887 4,914,730 261 - TIF District #2 8,598,606 1,744,268 10,354,467 (11,593) 1,521,644 20,690 1,489,361 280 - CDBG Fund 0 86,126 86,126 0 979,230 979,230 0 285 - Housing Rehab Fund 66,230 50 12,320 53,960 1,050 54,924 86 290 - Foreign Fire Insurance Tax 55,267 48,000 34,757 68,510 48,000 46,472 70,038 300 - Debt Service Fund (8,757) 1,894,927 1,888,827 (2,657) 1,892,827 1,885,829 4,341 375 - TIF Debt Service Fund 0 1,193,200 1,193,200 0 1,192,400 1,192,400 0 400 - Capital Projects Fund 179,208 616,455 391,565 404,098 614,719 830,000 188,817 420 - Capital Equipment Replacement Fund 408,582 756,877 803,971 361,488 392,397 117,161 636,724 * 600 - Water Fund 1,081,709 5,327,207 6,372,955 35,961 5,586,443 6,637,953 (1,015,549) ** 610 - Water Construction Fund 1,139,588 22,000 0 1,161,588 20,000 0 1,181,588 * 620 - Water Capital Fund 1,001,378 1,310,000 1,172,852 1,138,526 1,350,000 1,911,977 576,549 * 650 - Airport Fund (735,880) 1,218,985 1,228,317 (745,212) 1,233,435 1,217,629 (729,406) 680 - Refuse & Recycling Fund 63,911 2,263,440 2,215,265 112,086 2,009,674 1,988,452 133,308 700 - Worker's Comp / Liability Insurance Fund 1,451,438 928,359 1,286,796 1,093,001 898,159 1,050,852 940,308 710 - Health Insurance Fund 273,602 6,155,898 5,996,993 432,507 6,383,502 6,671,575 144,434 830 - Police Pension Fund 35,206,228 5,585,974 3,563,909 37,228,293 5,709,437 3,882,858 39,054,872 850 - Fire Pension Fund 29,305,878 6,211,458 3,679,477 31,837,859 6,532,588 3,798,304 34,572,143 ** 900 - DeKalb Library 2,383,415 2,974,205 2,974,205 2,383,415 2,854,004 2,833,804 2,403,615 104,483,879 89,961,774 96,308,134 98,137,519 94,978,186 86,790,291 106,325,414 * Cash & Cash Equivalents ** Restricted Dollars  CITY OF DEKALB FY2019 BUDGET Revenue Budget Summary - All Funds FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100 General Fund 20,405,172 35,716,044 37,669,854 37,557,837 37,652,042 200 Transportation Fund 1,812,615 3,457,693 8,509,527 5,646,308 10,305,765 210 Motor Fuel Tax Fund 627,799 1,168,926 1,281,009 1,188,998 1,161,757 223 Special Service Area #3 0 1,001 1,000 1,000 1,010 224 Special Service Area #4 5,000 5,499 5,500 5,500 5,510 226 Special Service Area #6 10,001 14,006 18,000 18,000 18,010 234 Special Service Area #14 2,500 2,501 2,500 2,500 2,510 260 TIF Fund #1 6,450,288 6,908,809 7,067,613 7,204,202 6,612,073 261 TIF Fund #2 1,212,477 1,407,250 1,479,119 1,744,268 1,521,644 280 CDBG Fund 52,031 279,328 517,970 86,126 979,230 285 Housing Rehab Fund 4,061 61 6,050 50 1,050 290 Foreign Fire Insurance Tax 45,876 50,459 45,000 48,000 48,000 300 Debt Service Fund 357,348 1,856,439 1,888,827 1,894,927 1,892,827 375 Debt Service Fund - TIF 961,675 1,078,000 1,193,200 1,193,200 1,192,400 400 Capital Projects Fund 220,576 564,463 650,000 616,455 614,719 410 Fleet Replacement Fund 165,771 412,333 0 0 0 420 Capital Equipment Replacement Fund 820,473 171,340 779,477 756,877 392,397 600 Water Fund 2,921,552 7,089,494 5,660,612 5,327,207 5,586,443 610 Water New Construction Fund 7,736 35,262 79,600 22,000 20,000 620 Water Capital Fund 356,363 2,270,810 1,510,000 1,310,000 1,350,000 650 Airport Fund 405,080 1,847,669 1,201,606 1,218,985 1,233,435 680 Refuse & Recycling Fund 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 700 Work Comp/Liab Insurance Fund 760,284 811,111 898,159 928,359 898,159 710 Health Insurance Fund 3,027,652 5,670,937 6,402,975 6,155,898 6,383,502 720 Liability & Property Insurance 63,776 361,250 0 0 0 830 Police Pension Fund 3,917,622 7,399,364 4,860,414 5,585,974 5,709,437 850 Fire Pension Fund 4,319,297 6,674,039 5,370,458 6,211,458 6,532,588 900 DeKalb Public Library Fund 3,206,648 7,984,375 2,974,205 2,974,205 2,854,004 GRAND TOTAL: REVENUES 53,203,054 95,398,944 92,278,875 89,961,774 94,978,186  Top Ten Revenue Sources as a Percentage of Total Revenues Restaurant and Bar Tax, Refuse & Recycling Fees, Ambulance Services, 1.7% 2.2% 2.1% Municipal Utility Tax, Home Rule Sales Tax, 2.7% 7.1% State Income Tax, 4.6% Grant Revenue, 9.2% Water Service, 5.8% State Sales Tax, 5.9% Property Tax, 14.9% Home Rule Sales Tax Grant Revenue Property Tax State Sales Tax Water Service State Income Tax Municipal Utility Tax Restaurant and Bar Tax Refuse & Recycling Fees Ambulance Services 5 Year Trend - Top Revenue Sources Sales Tax (Home Rule) 18,000,000 Grant Rev 16,000,000 Property Tax State Inc Tax 14,000,000 Water Service 12,000,000 * The City changed 10,000,000 their fiscal year ending from June 30th to 8,000,000 December 31st. 6,000,000 4,000,000 2,000,000 0 2014 2015 2016 2016.5* 2017 2018 Actual Actual Actual Actual Actual Estimate  CITY OF DEKALB FY2019 BUDGET Expenditure Budget Summary - All Funds FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100 General Fund 20,660,712 35,871,366 37,717,964 37,768,697 37,595,559 200 Transportation Fund 1,812,615 3,457,693 8,509,527 5,646,308 10,299,735 210 Motor Fuel Tax Fund 488,401 900,188 1,945,000 1,687,011 1,540,000 223 Special Service Area #3 1,257 1,700 1,500 1,500 1,500 224 Special Service Area #4 4,686 4,655 4,500 4,500 4,500 226 Special Service Area #6 1,624 18,487 18,000 18,000 18,000 234 Special Service Area #14 880 1,148 3,000 3,000 3,000 260 TIF Fund #1 5,717,186 8,131,414 10,706,883 7,923,116 2,207,887 261 TIF Fund #2 1,818,929 653,709 598,898 10,354,467 20,690 280 CDBG Fund 52,031 279,328 357,970 86,126 979,230 285 Housing Rehab Fund 248 1,359 35,320 12,320 54,924 290 Foreign Fire Insurance Tax 23,946 44,384 34,221 34,757 46,472 300 Debt Service Fund 321,077 1,887,954 1,888,827 1,888,827 1,885,829 375 Debt Service Fund - TIF 961,675 1,078,000 1,193,200 1,193,200 1,192,400 400 Capital Projects Fund 127,301 614,805 272,400 391,565 830,000 410 Fleet Replacement Fund 241,297 412,333 0 0 0 420 Capital Equipment Replacement Fund 66,343 663,338 998,667 803,971 117,161 600 Water Fund 3,297,370 7,357,575 6,566,782 6,372,955 6,637,953 610 Water New Construction Fund 0 0 0 0 0 620 Water Capital 57,302 1,568,493 1,537,000 1,172,852 1,911,977 650 Airport Fund 674,621 1,357,269 1,160,443 1,228,317 1,217,629 680 Refuse & Recycling Fund 1,024,302 2,132,643 2,225,035 2,215,265 1,988,452 700 Work Comp/Liab Insurance Fund 608,421 1,018,881 1,080,205 1,286,796 1,050,852 710 Health Insurance Fund 2,754,952 5,889,726 6,360,409 5,996,993 6,671,575 720 Liability & Property Insurance 201,704 361,250 0 0 0 830 Police Pension Fund 1,491,326 3,319,368 3,457,500 3,563,909 3,882,858 850 Fire Pension Fund 1,646,242 3,512,676 3,867,300 3,679,477 3,798,304 900 DeKalb Public Library Fund 2,614,018 3,004,351 2,974,205 2,974,205 2,833,804 GRAND TOTAL: EXPENDITURES 46,670,467 83,544,092 93,514,756 96,308,134 86,790,291  CITY OF DEKALB FY2019 BUDGET Revenues by Category Gross Intergovern Licenses & Other Property Sales & Use Service FUND Fines Receipts mental Permits Income Taxes Taxes Charges Transfers In TOTALS General 880,882 3,733,985 5,056,027 1,159,761 1,247,039 6,017,140 15,947,894 2,916,720 692,594 37,652,042 Transportation 7,805,765 2,500,000 0 10,305,765 Motor Fuel Tax 1,111,757 50,000 0 1,161,757 Heritage Ridge SSA#3 1,010 1,010 Knolls SSA#4 5,510 5,510 Greek Row SSA#6 18,010 18,010 Heartland Fields SSA#14 2,510 2,510 Tax Increment Financing #1 20,000 6,592,073 0 6,612,073 Tax Increment Financing #2 1,521,644 1,521,644 CDBG 979,230 979,230 Housing Rehabilitation 1,050 0 1,050 Foreign Fire Insurance Tax 48,000 48,000 General Debt Service 41,000 50,000 1,801,827 1,892,827 TIF Debt Service 0 1,192,400 1,192,400 Capital Equipment Replacement 0 0 614,719 0 614,719 Fleet Replacement 0 0 0 Capital Equip Replacement 372,397 0 20,000 392,397 Water 31,500 39,000 5,515,943 5,586,443 Water Construction 20,000 0 20,000 Water Capital 350,000 1,000,000 1,350,000 Airport 304,000 429,435 500,000 1,233,435 Refuse & Recycling 2,009,674 2,009,674 Workers Compensation/Liability Insurance 16,500 881,659 0 898,159 Health Insurance 50 6,383,452 0 6,383,502 Police Pension 2,030,000 3,079,438 599,999 5,709,437 Fire Pension 3,503,332 477,150 2,552,106 6,532,588 DeKalb Public Library 49,400 65,400 117,405 2,621,799 2,854,004 GRAND TOTAL: REVENUES 971,282 3,733,985 15,322,179 1,211,261 6,870,876 23,362,466 16,612,613 19,634,597 7,258,927 94,978,186  CITY OF DEKALB FY2019 BUDGET Contractual Other Permanent Debt Transfers FUND Expenditures by Category Personnel Commodities Services Services Equipment Improvement Services Out TOTALS General 30,196,077 1,032,025 2,587,578 1,867,500 90,552 1,821,827 37,595,559 Transportation 460,542 9,709 9,319,990 458,774 0 50,720 10,299,735 Motor Fuel Tax 100,000 625,000 815,000 0 1,540,000 Heritage Ridge SSA#3 1,000 500 1,500 Knolls SSA#4 4,000 500 4,500 Greek Row SSA#6 17,500 500 18,000 Heartland Fields SSA#14 2,500 500 3,000 Tax Increment Financing #1 756,437 179,050 1,272,400 2,207,887 Tax Increment Financing #2 690 0 20,000 20,690 CDBG 650 158,580 0 0 730,000 90,000 979,230 Housing Rehabilitation 26,850 0 24,000 4,074 54,924 Foreign Fire Insurance Tax 21,000 1,972 13,500 10,000 46,472 General Debt Service 1,885,829 1,885,829 TIF Debt Service 1,192,400 1,192,400 Capital Equipment Replacement 0 100,000 0 0 730,000 830,000 Fleet Replacement 0 0 0 0 0 Capital Equip Replacement 0 0 16,667 100,494 0 117,161 Water 2,689,524 453,200 1,160,997 40,000 182,500 0 789,932 1,321,800 6,637,953 Water Construction 0 0 Water Capital 396,977 1,515,000 0 1,911,977 Airport 357,978 492,200 216,578 63,600 15,150 0 72,123 1,217,629 Refuse & Recycling 1,858,452 6,000 124,000 1,988,452 Health Insurance 36,326 5,425 6,629,824 6,671,575 Workers Compensation/Liability Insurance 550,287 500,565 0 1,050,852 Police Pension 3,750,225 132,633 3,882,858 Fire Pension 3,658,589 139,715 3,798,304 DeKalb Public Library 1,460,718 240,122 104,750 166,300 5,000 0 856,914 2,833,804 GRAND TOTAL: REVENUES 42,609,979 2,621,254 17,481,086 9,284,456 1,268,947 4,020,550 4,797,198 4,706,821 86,790,291 Revenues by Category: All Funds Fines Transfers In 1.02% Gross Receipts 7.64% 3.93% Intergovernmental 16.13% Service Charges Fines 20.67% Licenses & Permits Gross Receipts 1.28% Intergovernmental Licenses & Permits Other Income Property Taxes Other Income Sales & Use Taxes 7.23% Sales & Use Taxes Service Charges 17.49% Transfers In Property Taxes 24.60% Expenditures by Category: All Funds Debt Services Transfers Out 5.53% 5.42% Permanent Improvement 4.63% Equipment 1.46% Personnel Personnel Other Services 49.10% Commodities 10.70% Contractual Services Other Services Equipment Permanent Improvement Debt Services Contractual Services Transfers Out 20.14% Commodities 3.02%  Revenues by Category: by Fund Type Intergovern Licenses & Sales & Use Service Fines Gross Receipts Other Income Property Taxes Transfers In FUND TOTALS mental Permits Taxes Charges General Fund 880,882 3,733,985 5,056,027 1,159,761 1,247,039 6,017,140 15,947,894 2,916,720 692,594 37,652,042 Special Revenue Funds 0 0 9,896,752 0 2,619,050 8,140,757 0 0 0 20,656,559 Debt Service Funds 41,000 0 0 0 0 0 50,000 0 2,994,227 3,085,227 Capital Projects 0 0 0 0 372,397 0 614,719 0 20,000 1,007,116 Enterprise Funds 0 0 304,000 51,500 468,435 0 0 8,375,617 1,000,000 10,199,552 Internal Service Funds 0 0 0 0 16,550 0 0 7,265,111 0 7,281,661 Fiduciary 49,400 0 65,400 0 2,147,405 9,204,569 0 1,077,149 2,552,106 15,096,029 TOTAL REVENUES 971,282 3,733,985 15,322,179 1,211,261 6,870,876 23,362,466 16,612,613 19,634,597 7,258,927 94,978,186 Debt Service Funds Fiduciary 3.25% 15.89% General Fund 39.64% General Fund Enterprise Funds Internal Service Funds 7.67% Capital Projects Internal Service Funds Debt Service Funds Fiduciary Special Revenue Funds 10.25% Enterprise Funds Capital Projects 10.74% 1.06%  Expenditures by Category: By Fund Type Contractual Permanent Personnel Commodities Other Services Equipment Debt Services Transfers Out FUND TOTALS Services Improvement General Fund 30,196,077 1,032,025 2,587,578 1,867,500 90,552 0 0 1,821,827 37,595,559 Special Revenue Funds 460,542 131,359 10,897,019 0 472,274 1,775,550 0 1,439,194 15,175,938 Debt Service Funds 0 0 0 0 0 0 3,078,229 0 3,078,229 Capital Projects 0 0 100,000 16,667 100,494 730,000 0 0 947,161 Enterprise Funds 3,047,502 945,400 3,236,027 103,600 600,627 1,515,000 862,055 1,445,800 11,756,011 Internal Service Funds 36,326 0 555,712 7,130,389 0 0 0 0 7,722,427 Other Funds 8,869,532 512,470 104,750 166,300 5,000 0 856,914 0 10,514,966 TOTAL EXPENDITURES 42,609,979 2,621,254 17,481,086 9,284,456 1,268,947 4,020,550 4,797,198 4,706,821 86,790,291 Other Funds 12.12% General Fund 43.32% Internal Service Funds 8.90% General Fund Enterprise Funds Capital Projects Special Revenue Funds Special Revenue Funds 17.49% Internal Service Funds Other Funds Capital Projects 1.09% Enterprise Funds 13.55% Section Four General Fund Detail ▪▪ Revenues and Expenditures ▪▪ Legislative ▪▪ City Manager’s Office ▪▪ Human Resources Department ▪▪ Finance Department ▪▪ Information Technology Department ▪▪ Police Department ▪▪ Fire Department ▪▪ Public Works Department ▪▪ Community Development Department ▪▪ General Fund Support General Fund Revenue _____________________________________________________________________________________ 5 Year Revenue & Expenditure Trends - General Fund 40,000,000 Total Revenue, exlcuding 35,000,000 transfers 30,000,000 Total Expenditures, excluding transfers 25,000,000 * The City changed their fiscal 20,000,000 year ending from June 30th to December 31st. 15,000,000 10,000,000 5,000,000 0 2015 2016 2016.5* 2017 2018 Actual Actual Actual Actual Estimate Property Taxes This revenue is derived from a tax levy on real estate within the corporate limits of the City of DeKalb. The DeKalb County Treasurer is responsible for collecting and remitting the taxes to the City throughout the year. The City of DeKalb is a home rule community and levies dollars. Because the City is home rule, DeKalb is not regulated by the Property Tax Extension Limitation Law (PTELL). For FY19, tax levy year 2018 the City estimated a slight increase in the tax levy in order to capture any new EAV growth in the City. Sales Tax - State In the State of Illinois, there is a base 6.25% sales tax on general merchandise. It is administered and collected by the Illinois Department of Revenue. One percent of the Sales Tax is distributed to the municipality where the sale occurred. This tax is captured in the City’s General Fund and is used for basic City operations. Sales tax has trended fairly stable over the last few years. Before rebates the range of dollars collected for Municipal State Sales tax has ranged right about $5.30 million annually. FY17 shows the City trending slightly above the $5.3 million annually coming in at $5.34 million for the calendar year. For FY18 we are estimating at coming in slightly above the $5.48 million budgeted. In FY19 we are budgeting $5,601,7092. The chart on the following page represents the state sales tax history for the City of DeKalb from 2009 through 2017. Note: Prior to FY2015, the DeKalb County tax sharing rebate dollars were netted with this revenue line item.  State Sales Tax History 6,000,000 $5,422,936 $5,289,536 $5,348,970 5,000,000 $4,458,400 $3,950,721 $3,782,236 $3,957,767 $3,871,872 4,000,000 $3,621,333 $2,748,303 3,000,000 2,000,000 1,000,000 0 2009 2010 2011 2012 2013 2014 2015 2016 2016.5 2017 * * The City changed their fiscal year ending from June 30th to December 31st. Home Rule Sales Tax The City also imposes a 1.75% Home Rule Sales Tax. This tax is collected on sales of general merchandise only and 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. Beginning with collections after July 1, 2017, the State imposed a 2% collection fee on home rule sales tax. The State reduced their collection fee to 1.5% starting with collections after July 1. 2018. The amount of Home Rule Sales Tax collected over the last few years has also remained fairly constant at $6.60 million. FY17 shows the City trending similar to the last four years at $6.5 million. For FY18 we are estimating coming in at $6.6 million, which is slightly lower than the $6.7 million budgeted. The total FY19 budget for Home Rule Sales Tax is $6,743,880. The chart below represents the home rule sales tax history for the City of DeKalb from 2009 through 2017. Note: Prior to FY2015, the DeKalb County tax sharing rebate dollars were netted with this revenue line item.  Home Rule Sales Tax History $6,794,013 $6,673,332 $6,511,982 7,000,000 $6,508,901 $5,948,654 $5,852,867 $5,745,008 $5,920,753 $5,804,331 6,000,000 5,000,000 4,000,000 $3,449,031 3,000,000 2,000,000 1,000,000 0 2009 2010 2011 2012 2013 2014 2015 2016 2016.5* 2017 * The City changed their fiscal year ending from June 30th to December 31st. The following chart is a distribution of sales taxes obtained from the Illinois Department of Revenue based upon standard industrial classifications (SIC) code reporting. The data encompasses the 2016 calendar year. Distribution of Sales Tax by SIC Code Reporting Manufacturers Agriculture & All Others 1% 6% General Merchandise 25% Drugs & Misc. Retail 16% Automotive & Filling Stations 15% Food 11% Lumber. Bldg, Hardware 5% Drinking and Eating Furniture & H.H & Radio Apparel Places 4% 2% 15% Simplified Municipal Telecommunications Tax The Simplified Municipal Telecommunications Tax became effective January 1, 2003. Legislation passed by the State of Illinois combined the utility tax on telecommunications and the infrastructure maintenance fee into one simplified tax. This tax is now administered by the Illinois Department of Revenue in much the same manner as sales taxes are. Telecommunications providers file a monthly tax return and remit the collected taxes to the State. The State then forwards each taxing district’s portion to each district on a monthly basis. The current rate for the Simplified Municipal Telecommunications Tax in the City is 6% which replaced the 5% utility tax on telecommunications as well as the 1% infrastructure maintenance fee. A total of $650,559 in revenue is projected for the FY19 budget year, which is based on a small decrease due to increased competition for cellular and internet- based telephone service. This tax is expected to continue to erode as consumers abandon land line services and gravitate to smart devices and services not taxable under the Telecommunication Excise Tax. The chart below shows the telecommunications tax history for the City of DeKalb from 2012-2017. Telecommunications Tax History 1,200,000 $1,073,724 $1,008,801 $948,051 1,000,000 $876,405 $849,837 800,000 $672,303 600,000 $373,735 400,000 200,000 0 2012 2013 2014 2015 2016 2016.5 * 2017 * The City changed their fiscal year ending from June 30th to December 31st. Income Tax This revenue source is collected by the State and forwarded to the City on a per capita basis. For FY18, the Illinois Municipal League (IML) is projecting an increase in the per capita income tax distribution of $94.87/capita in 2019. The State reduced payments by 10% to municipalities starting on July 1, 2017. Beginning on July 1, 2018, the State reduced this percentage to 5%. Based on these factors, the FY19 income tax revenue is budgeted at $4,347,082. The Illinois unemployment rate August 2018 was 4.10% percent compared to 5.20% in August of 2017. Staff is monitoring this revenue closely as there was a dip in this revenue stream recently. Use Tax Use tax is a tax imposed on the privilege of using, in the State of Illinois, any item of tangible personal property that is purchased anywhere at retail. 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 four years. Projected revenue for FY19 is $1,189,691 based on the November 2018 IML projection of $27.50/capita. The graph below represents the income and use tax history for the City of DeKalb from the years 2009 – 2017.  State Income & Use Tax History $5,503,607 $6,000,000 $5,434,596 $4,982,520 $5,183,022 $4,835,866 $5,000,000 $4,592,427 $4,389,337 $4,225,360 $4,017,481 $4,000,000 $3,000,000 $2,351,268 $2,000,000 $1,000,000 $- 2009 2010 2011 2012 2013 2014 2015 2016 2016.5 2017 * * The City changed their fiscal year ending from June 30th to Personal Property Replacement Tax Personal property replacement taxes are revenues collected by the State of Illinois and paid to local governments to replace money that was lost when the powers to impose personal property taxes on corporations, partnerships, and other business entities was taken away from local governments. For FY19 we are projecting $140,434 in personal property replacement tax revenue based on the Illinois Municipal League’s estimate of a slight decrease to this revenue source. Video Gaming Tax A 30% tax is imposed on net video gaming terminal income and collected by the State of Illinois, of which one-sixth is allocated among eligible municipalities and counties. A total of $250,880 is expected to be collected in the FY19 fiscal year. This revenue source continues to increase over the past couple of years. Fire Services The City charges Northern Illinois University and the DeKalb Fire Protections District for providing Fire services to their residents. The services for FY19 is estimated to generate $1,024,080 in revenue based on current Intergovernmental Agreements the City has on file with these two groups. Ambulance User Fees The City charges a fee for ambulance services provided. This fee is projected to generate $1,618,872 in revenue for FY19 based on an increase in rate charge and a new intercept ambulance fee. Building Permit Fees The City imposes a fee for a permit to erect, construct, alter or repair any building in the City. This fee varies based on type of construction. A total of $561,049 is projected to be received in the 2019 fiscal year based on several projects known for future months. Liquor Licenses This revenue source is based on the current liquor licenses authorized by the City. Current number of licenses held by businesses within the City limits is 61. The total revenue generated by these licenses for the FY2019 fiscal year will be $252,144. Circuit Court Fines Court fines are collected by DeKalb County and forwarded to the City based on violations reported by the Police Department. A total of $317,220 is projected to be received for the 2019 fiscal year which keeps revenue stable based on FY18 projections. DUI Fines This line item accounts for DUI fines collected by DeKalb County and forwarded to the City based on DUI violations reported by the Police Department. A total of $40,800 is projected to be collected in the 2019 fiscal year in connection with DUI violations. Parking Tickets These line items account for the revenue generated from the issuance of tickets by the Police Department. A total of $127,438 in revenue is projected for the 2019 fiscal year based on estimated parking violations. This represents a slight decrease in revenue based on FY18 revenue projections. Administrative Tow Fines A vehicle impoundment fee of $500 is collected from every arrest that requires the towing of a vehicle. This fee is expected to generate a total of $196,348 in fiscal year 2019. Interest Income All funds collected that are not immediately required to fund operations are invested in accordance with the investment policy of the City. A total of $120,600 in interest income is projected for FY19, an increase based on the growth in the City’s General Fund reserve balance and an increase in the interest rates. General Fund Expenditures _____________________________________________________________________________________ Personnel 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. There are three unionized labor groups subject to a collective bargaining agreement – International Association of Firefighters Local #3177 – representing 54 firefighters, the Fraternal Order of Police – representing 59 police officers and AFSCME – representing Public Works, IT and other Administrative personnel. The current firefighter contract is not set to expire until December 31, 2020. The current police contract is set to expire on December 31, 2019. The AFSMCE Contract expires December 31, 2020. The chart below shows the City of DeKalb’s wage growth for all funds from 2008 to 2016.5. Wage Growth - All Funds $18,368,083 $18,968,547 20,000,000 $16,992,928 $17,656,341 $17,378,294 18,000,000 $16,650,470 $16,744,278 $16,741,218 $15,545,704 16,000,000 14,000,000 12,000,000 $9,841,899 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 2009 2010 2011 2012 2013 2014 2015 2016 2016.5 2017 * * The City changed their fiscal year ending from June 30th to December 31st. GENERAL FUND REVENUES - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-00-00-30100 PROPERTY TAX - CORPORATE 816,851 817,910 824,108 0 0 100-00-00-30120 PROPERTY TAX - IMRF 248,854 71,962 0 0 0 100-00-00-30140 PROPERTY TAX - FIRE PENSION 2,158,591 2,612,994 2,783,096 3,225,807 3,216,521 100-00-00-30150 PROPERTY TAX - POLICE PENSION 1,622,422 2,020,666 2,397,390 2,778,787 2,800,619 100-00-00-30160 PROPERTY TAX - FICA 203,019 0 0 0 0 TOTAL PROPERTY TAXES 5,049,737 5,523,531 6,004,594 6,004,594 6,017,140 100-00-00-31100 STATE SALES TAX 2,748,303 5,348,970 5,480,472 5,489,472 5,601,709 100-00-00-31200 HOME RULE SALES TAX 3,449,031 6,508,901 6,707,185 6,643,926 6,743,880 100-00-00-31300 LOCAL USE TAX 564,630 1,138,904 1,144,780 1,144,780 1,189,691 100-00-00-31400 HOTEL/MOTEL TAX 136,209 275,007 290,000 282,000 346,100 100-00-00-31500 RESTAURANT & BAR TAX 963,756 1,966,938 2,043,668 2,016,111 2,066,514 TOTAL SALES & USE TAXES 7,861,928 15,238,719 15,666,105 15,576,289 15,947,894 100-00-00-31700 MUNICIPAL UTILITY TAX 1,139,575 2,472,309 2,517,019 2,517,019 2,554,774 100-00-00-31750 TELECOMMUNICATIONS TAX 373,735 672,303 737,595 663,836 650,559 100-00-00-31800 AUTO RENTAL TAX 10,611 19,150 21,350 21,350 21,777 100-00-00-31900 FRANCHISE TAX 242,959 499,384 498,000 499,384 506,875 TOTAL GROSS RECEIPTS TAXES 1,756,269 3,643,995 3,773,964 3,701,589 3,733,985 100-00-00-32200 LIQUOR LICENSES 174,179 242,123 247,200 247,200 252,144 100-00-00-32300 ROOMING HOUSE LICENSES 6,200 15,200 17,900 17,900 18,258 100-00-00-32350 FIRE LIFE SAFETY LICENSES 2,725 20,950 22,000 22,650 22,440 100-00-00-32400 AMUSEMENT LICENSES 400 4,350 4,600 3,058 3,119 100-00-00-32450 OTHER LICENSES 12,775 46,685 75,000 76,166 75,000 100-00-00-32500 HVAC PERMITS 85,848 161,178 450,000 250,000 561,049 100-00-00-32500 ELECTRIC PERMITS 7,613 34,582 68,598 0 0 100-00-00-32500 PLUMBING PERMITS 2,661 76,927 29,085 0 0 100-00-00-32500 SEWER PERMITS 900 2,910 3,750 0 0 100-00-00-32500 HVAC PERMITS 2,581 83,618 32,927 0 0 100-00-00-32700 PARKING PERMITS 1,570 1,770 3,800 3,800 3,800 100-00-00-32900 OTHER PERMITS 11,245 17,475 21,951 27,159 28,951 100-00-00-34700 CRIME FREE REGISTRATION FEE 161,077 167,750 195,000 195,000 195,000 TOTAL LICENSES & PERMITS 469,774 875,518 1,171,811 842,933 1,159,761 100-00-00-33100 FEDERAL GRANTS 1,493 16,425 200,000 38,490 0 100-00-00-33150 FEDERAL PASS THROUGH GRANTS 15,832 45,102 0 17,113 0 100-00-00-33200 STATE GRANTS 2,970 0 0 14,584 0 100-00-00-33400 FIRE GRANTS 2,000 11,654 130,000 40,000 0 100-00-00-33450 POLICE GRANTS 28,527 8,500 0 12,500 0 100-00-00-33500 STATE INCOME TAX 1,786,638 4,044,119 3,940,685 3,918,670 4,347,082 100-00-00-33600 PERSONAL PROPERTY REPLACEMENT TAX 71,305 173,727 137,188 150,721 140,434 100-00-00-33650 VIDEO GAMING TAX 92,124 197,706 245,000 245,000 250,880 100-00-00-33700 TOWNSHIP ROAD & BRIDGE TAX 143,324 143,356 148,000 145,123 148,621 100-00-00-33900 OTHER SHARED REVENUES 82,124 165,358 162,100 168,169 169,010 TOTAL INTERGOVERNMENTAL REVENUES 2,226,336 4,805,946 4,962,973 4,750,370 5,056,027 100-00-00-34100 ADMINSTRATION FEES 67,500 137,508 136,400 136,400 139,128 100-00-00-34200 POLICE SERVICES 8,677 6,832 10,000 19,928 10,200 100-00-00-34240 BACKGROUND CHECK FEES 1,325 2,107 0 1,100 0 100-00-00-34250 FIRE SERVICES 454,710 949,828 1,004,000 1,004,000 1,024,080 100-00-00-34260 AMBULANCE SERVICES 613,092 1,023,981 1,272,424 1,272,424 1,618,872 100-00-00-34500 FUEL SALES 36,982 76,393 105,000 105,000 107,100 100-00-00-34750 ZONING FEES 6,300 10,925 12,000 14,325 12,240 100-00-00-34760 PLAN REVIEW FEES 0 0 0 2,000 0 100-00-00-34780 INSPECTION FEES 0 5,100 5,000 2,500 5,100 TOTAL SERVICE CHARGES 1,188,585 2,212,674 2,544,824 2,557,677 2,916,720 GENERAL FUND REVENUES - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-00-00-35100 CIRCUIT COURT FINES 125,484 299,554 325,000 311,000 317,220 100-00-00-35200 DUI FINES - CITY 16,887 29,882 55,000 25,000 40,800 100-00-00-35250 ANTI-CRIME EXPENDITURES 4,389 8,192 35,000 26,051 19,921 100-00-00-35260 CRIME LAB 6,835 16,660 15,000 16,371 16,669 100-00-00-35300 PARKING FINES 33,341 58,944 136,478 136,210 127,438 100-00-00-35800 ABATEMENT FINES 8,280 0 5,000 2,350 5,100 100-00-00-35400 FALSE ALARM FINES 2,000 4,100 2,500 4,500 29,682 100-00-00-35500 MAIL-IN FINES 34,125 50,150 60,000 60,000 61,200 100-00-00-35700 ADMINISTRATIVE TOW FINES 76,490 139,540 225,000 180,498 196,348 100-00-00-35750 TOW FINES 1,715 1,600 2,200 2,800 2,244 100-00-00-35850 CRIME FREE HOUSING FINES 0 145 0 0 0 100-00-00-35900 OTHER FINES 9,230 24,600 28,000 56,424 28,560 100-00-00-35950 POLICE FORFEITURES 25,466 32,644 35,000 15,003 35,700 TOTAL FINES 307,551 608,515 924,178 836,207 880,882 100-00-00-37100 INVESTMENT INTEREST 47,426 102,079 85,000 154,516 120,600 100-00-00-37500 UNREALIZED INV GAIN/LOSS 0 0 0 7,856 0 100-00-00-38100 MISCELLANEOUS REVENUE 11,088 39,163 50,000 50,000 135,780 100-00-00-38200 REFUNDS / REIMBURSEMENTS 200,683 358,380 388,200 388,200 385,764 100-00-00-38600 SALE OF SURPLUS PROPERTY 0 5,100 130,000 362 0 100-00-00-38400 DONATIONS / CONTRIBUTIONS 0 20,000 5,000 5,000 5,100 100-00-00-38850 TIF PROPERTY TAX SURPLUS 220,731 251,286 236,000 252,219 255,153 100-00-00-38860 TIF SALES TAX SURPLUS 354,077 365,640 350,000 353,428 344,642 TOTAL OTHER INCOME 881,307 1,218,294 1,244,200 1,211,581 1,247,039 100-00-00-39200 TRANSFER FROM TRANSPORTATION 9,314 10,570 57,251 57,251 50,720 100-00-00-39201 TRANSFER FROM ECON DEV FUND 0 0 0 0 0 100-00-00-39210 TRANSFER FROM MFT FUND 0 0 0 0 0 100-00-00-39223 TRANSFER FROM SSA #3 500 500 500 500 500 100-00-00-39224 TRANSFER FROM SSA #4 500 500 500 500 500 100-00-00-39226 TRANSFER FROM SSA #6 500 500 500 500 500 100-00-00-39234 TRANSFER FROM SSA #14 500 500 500 500 500 100-00-00-39260 TRANSFER FROM TIF FUND #1 282,740 678,576 678,576 678,576 80,000 100-00-00-39261 TRANSFER FROM TIF FUND #2 47,877 113,198 113,198 113,198 20,000 100-00-00-39280 TRANSFER FROM CDBG FUND 15,303 25,326 82,298 82,298 90,000 100-00-00-39285 TRANSFER FROM REHAB FUND 0 0 9,482 9,482 4,074 100-00-00-39400 TRANSFER FROM CAPITAL FUND 0 209,181 0 450,000 0 100-00-00-39600 TRANSFER FROM WATER FUND 271,100 316,000 310,400 310,400 321,800 100-00-00-39680 TRANSFER FROM REFUSE FUND 35,350 104,000 124,000 124,000 124,000 100-00-00-39700 TRANSFER FROM WORK COMP FUND 0 130,000 0 249,392 0 TOTAL TRANSFERS IN 663,685 1,588,852 1,377,205 2,076,597 692,594 TOTAL GENERAL FUND REVENUES 20,405,172 35,716,044 37,669,854 37,557,837 37,652,042 GENERAL FUND EXPENDITURES - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 41100 WAGES - FULL-TIME 7,805,747 15,101,363 15,492,241 15,344,359 15,630,701 41200 WAGES - PART-TIME 348,260 687,579 796,981 699,398 676,727 41300 WAGES - OVERTIME 681,600 1,134,032 1,243,111 1,217,207 1,235,776 41400 LONGEVITY PAY 68,285 134,439 143,216 132,588 143,031 41500 CLOTHING ALLOWANCE 43,667 118,403 115,994 114,571 115,641 41550 CAR ALLOWANCE 10,460 22,037 23,080 16,812 19,652 41600 WELLNESS BONUS 0 5,250 8,000 5,700 7,500 41650 EDUCATION BONUS 4,625 4,500 5,000 5,125 5,125 42100 EMPLOYER PORTION FICA 275,470 533,175 598,555 542,382 560,718 42200 EMPLOYER PORTION IMRF 390,578 693,010 755,547 674,677 558,742 42300 EMPLOYER CONTRIB/PENSION 4,597,864 5,451,569 6,450,564 6,450,564 6,582,771 42500 EMPLOYEE HEALTH INSURANCE 2,162,724 3,707,726 4,031,702 4,031,702 4,147,318 42600 WORKER'S COMPENSATION 530,691 512,375 512,375 512,375 512,375 42700 UNEMPLOYMENT INSURANCE 0 0 0 0 0 TOTAL PERSONNEL 16,919,972 28,105,458 30,176,366 29,747,460 30,196,077 51000 BOARDS & COMMISSIONS 852 4,090 11,435 11,435 8,735 51300 SUPPLIES/PARTS-BUILDINGS 6,842 16,147 21,000 15,529 30,568 51300 SUPPLIES/PARTS-BUILDINGS 6,791 9,916 11,568 0 0 51410 STREET/ALLEY MATERIALS 6,568 26,436 30,500 30,500 30,500 51430 SUPPLIES/PARTS-STORM SEWERS 11,601 15,681 17,500 15,000 17,500 51500 SUPPLIES/PARTS-EQUIPMENT 460 0 600 0 0 51600 SUPPLIES/PARTS-TECHNOLOGY 37,937 43,697 33,675 33,675 26,960 51700 SUPPLIES/PARTS-VEHICLES 94,967 140,033 177,728 179,567 177,730 51997 STREETLIGHTS, PARTS 17,353 7,793 17,000 17,000 17,000 51998 TRAFFIC & STREET SIGNS 13,961 20,805 20,000 27,500 20,000 51999 SUPPLIES/PARTS-TRAFFIC SIGNALS 18,860 13,520 34,000 34,000 34,000 52000 OFFICE SUPPLIES 19,527 18,823 24,311 24,501 22,051 52500 JANITORIAL SUPPLIES 9,319 17,848 17,000 15,930 16,300 52600 INSPECTOR SUPPLY/EQUIPMENT 40,196 113,668 62,473 62,473 62,474 52700 INVESTIGATION SUPPLIES & EQUIPMENT 3,718 13,165 8,445 9,143 8,445 52800 FIREFIGHTING SUPPLIES & EQUIPMENT 37,418 41,709 37,450 35,278 41,850 52900 AMBULANCE SUPPPLIES & EQUIPMENT 19,875 24,298 42,000 34,198 34,300 53100 ICE/SNOW CONTROL SUPPLIES 66,522 3,733 120,500 120,500 120,500 53099 ACTIVITIES & SUPPLIES 512 1,186 1,600 1,200 800 53300 SMALL TOOLS & EQUIPMENT 4,598 10,562 12,839 10,975 10,050 54000 UNIFORMS/PROTECTIVE CLOTHING 11,169 31,177 35,561 33,268 31,091 55000 FUEL, OIL, & LUBRICANTS 112,348 232,071 271,449 283,494 278,758 58110 DUI FINES EXPENDITURES 1,470 660 10,634 10,634 10,634 58120 ANTI-CRIME EXPENDITURES 8,638 0 8,000 8,000 8,000 58130 CRIME LAB EXPENDITURES 365 3,196 4,150 4,150 4,150 58140 POLICE FORFEITURES EXPENDITURE 10,589 25,575 14,545 14,545 14,545 59999 COMMODITIES 6,258 6,742 6,184 5,560 5,084 TOTAL COMMODITIES 568,715 842,532 1,052,147 1,038,055 1,032,025 61100 MAINTENANCE-GROUNDS 10,200 24,098 27,500 32,500 27,500 61300 MAINTENANCE-BUILDINGS 48,447 59,315 67,450 72,610 68,950 61400 MAINTENANCE-INFRASTRUCTURE 11,437 13,753 27,340 19,000 27,340 61420 STREETS/MAINTENANCE-ALLEYS 5,330 5,025 9,000 9,000 9,000 61430 MAINTENANCE-STORM SEWERS 4,928 24,583 10,000 7,500 10,000 61450 MAINTENANCE-SIDEWALKS 0 942 1,500 1,500 1,500 61500 MAINTENANCE-EQUIPMENT 29,186 51,739 60,242 58,147 55,700 61599 WARNING SIRENS 6,480 6,480 6,600 6,480 6,600 61700 MAINTENANCE-VEHICLES 100,037 100,429 128,649 118,877 125,124 62099 PRINTED MATERIALS 34,532 49,470 54,819 54,527 51,423 62100 FINANCIAL SERVICES 41,986 37,530 36,948 31,948 32,688 62200 LEGAL SERVICES 125,425 185,854 196,070 196,130 196,070 62300 ARCHITECT / ENGINEER SERVICES 40,584 134,463 17,500 165,000 128,000 GENERAL FUND EXPENDITURES - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 62400 TECHNOLOGY SERVICES 6,514 29,550 9,385 8,400 8,394 62600 MEDICAL SERVICES 18,797 36,648 36,108 26,500 31,120 62700 HUMAN & SOCIAL SERVICES 73,500 151,500 144,500 144,500 144,500 62900 PERSONNEL RECRUITMENT SERVICES 20,357 31,667 36,275 36,275 55,480 62800 UNEMPLOYMENT INSURANCE 5,083 32,338 7,300 4,000 7,300 63000 SPECIAL EVENT SERVICES 13,753 19,957 19,800 16,400 7,250 63100 FORESTRY SERVICES 13,396 42,346 57,000 55,000 57,000 63200 MOSQUITO ABATEMENT SERVICES 6,138 8,089 6,000 6,000 6,000 63300 NUISANCE ABATEMENT SERVS 35,136 23,646 1,000 6,000 15,000 63400 SNOW REMOVAL SERVICES 12,300 18,020 45,000 45,000 45,000 63500 TOWING SERVICES 1,800 4,515 5,780 5,780 5,780 63600 WEATHER SERVICES 3,120 3,120 3,649 3,500 3,649 63700 DEVELOPMENTAL SERVICES 70,000 140,000 140,000 140,000 130,200 63750 PROPERTY DEMOLITION 0 0 0 11,256 0 63800 CONTRACTED SERVICES 525,460 1,162,473 830,588 1,035,966 821,517 64000 UTILITIES 10,567 7,853 14,938 10,500 15,720 64100 ELECTRIC SERVICES 24,176 31,920 59,794 100,000 80,000 64500 TELEPHONE SERVICES 54,101 119,913 110,784 110,934 109,363 65100 FREIGHT & POSTAGE 11,373 24,209 25,437 25,958 26,272 65200 MARKETING ADS & PUBLIC INFO 16,217 19,132 19,025 19,800 15,610 65300 LEGAL EXPENSES & NOTICES 17,830 15,715 19,880 16,280 25,180 65400 TAXES, LICENSES, & FEES 18,650 13,113 11,500 11,500 11,500 65500 RENTAL-BLDG & EQUIP 250 250 1,400 1,250 1,400 66100 DUES & SUBSCRIPTIONS 18,103 54,275 58,540 55,961 33,031 66200 CONFERENCES/TRAINING 85,683 137,515 216,808 192,977 188,417 66300 TRAVEL 0 0 0 0 3,000 66400 EDUCATION TUITION REIMBURSEMNT 8,869 25,910 46,100 30,500 0 TOTAL CONTRACTED SERVICES 1,529,745 2,847,357 2,570,209 2,893,456 2,587,578 68750 TAX SHARING AGREEMENTS 1,731,750 1,488,000 1,733,000 1,733,000 69200 SURETY BONDS 35,000 64,163 70,000 70,000 70,000 69700 SPECIAL PROJECTS 0 0 0 52,500 64,500 69999 CONTINGENCIES 38,573 32,995 52,500 0 0 TOTAL OTHER SERVICES 1,159,746 2,291,609 1,610,500 1,855,500 1,867,500 86000 EQUIPMENT 30,447 144,931 21,818 21,818 21,818 86100 TECHNOLOGY EQUIPMENT 15,373 28,370 43,200 43,200 18,800 86200 OFFICE FURNITURE & EQUIPMENT 0 0 0 7,586 3,058 86300 TELEPHONE & RADIO EQUIPMENT 39,498 12,064 14,458 49,800 46,876 86500 OFFICE FURNITURE & EQUIPMENT 28,811 9,064 7,444 0 0 87000 VEHICLES 28,772 6,531 0 0 0 83900 OTHER CAPITAL IMPROVEMENTS 0 0 0 0 0 TOTAL EQUIPMENT 171,712 210,025 86,920 122,404 90,552 91210 TRSF TO MFT FUND 0 0 0 0 0 91400 TRANSFER TO CAPITAL PROJECTS FUND 32,479 196,108 0 0 0 91710 TRANSFER TO HEALTH INSURANCE FUND 0 0 0 0 0 91410 TRSF TO FLEET FUND 24,588 81,674 0 0 0 91420 TRANSFER TO CAPITAL EQUIPMENT FUND 298,351 0 410,000 300,000 20,000 91650 TRSF TO AIRPORT FUND 16,853 0 0 0 0 91200 TRSF TO TRANSPORTATION FUND 0 11,370 9,995 9,995 0 91300 TRANSFER TO DEBT SERVICE FUND 180,000 1,756,998 1,801,827 1,801,827 1,801,827 83900 OTHER CAPITAL IMPROVEMENTS 0 0 0 0 0 TOTAL TRANSFERS OUT 552,271 2,046,150 2,221,822 2,111,822 1,821,827 GENERAL FUND EXPENDITURES 20,660,712 35,871,366 37,717,964 37,768,697 37,595,559 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 and attesting the Mayor's signature and applying the City Seal to all ordinances, resolutions and agreements. 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. Legislative Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Elected Officials ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-10-10-41200 WAGES - PART-TIME 32,650 63,915 64,885 63,249 64,885 100-10-10-41300 WAGES - PART-TIME 0 0 0 600 0 100-10-10-42100 EMPLOYER PORTION FICA 2,498 4,891 4,964 4,840 5,225 100-10-10-42200 EMPLOYER PORTION IMRF 0 0 0 100 0 100-10-10-42500 EMPLOYEE HEALTH INSURANCE 0 0 0 0 0 TOTAL PERSONNEL 35,148 68,805 69,849 68,789 70,110 100-10-10-52000 OFFICE SUPPLIES 643 1,058 600 350 550 100-10-10-62099 PRINTED MATERIALS 78 657 200 100 240 TOTAL COMMODITIES 721 1,714 800 450 790 100-10-10-62700 HUMAN & SOCIAL SERVICES 0 3,250 0 0 0 100-10-10-64500 TELEPHONE SERVICES 350 654 570 100 250 100-10-10-62200 LEGAL SERVICES 1,086 1,786 0 0 0 100-10-10-65300 LEGAL EXPENSES & NOTICES 0 844 2,500 2,500 2,500 100-10-10-65200 MARKETING ADS & PUBLIC INFO 0 400 0 0 0 100-10-10-66100 DUES & SUBSCRIPTIONS 220 20,627 20,990 20,990 3,365 100-10-10-66200 CONFERENCES/TRAINING 9,400 11,319 20,000 12,000 9,720 100-10-10-66300 TRAVEL EXPENSES 0 0 0 0 3,000 TOTAL CONTRACTED SERVICES 11,056 38,880 44,060 35,590 18,835 TOTAL Legislative Department: Elected Officials 46,924 109,399 114,709 104,829 89,735 Legislative Department FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Municipal Band Program 100-10-11-53300 SMALL TOOLS & EQUIPMENT 0 0 500 0 0 100-10-11-54000 UNIFORMS/PROTECTIVE CLOTHING 447 452 700 0 0 100-10-11-59999 COMMODITIES 0 1,058 1,100 0 0 TOTAL COMMODITIES 447 1,510 2,300 0 0 100-10-11-63000 SPECIAL EVENT SERVICES 7,000 7,000 7,000 7,000 0 100-10-11-63800 CONTRACTED SERVICES 43,955 48,525 40,950 43,250 33,250 TOTAL CONTRACTED SERVICES 50,955 55,525 47,950 50,250 33,250 TOTAL Legislative Department: Municipal Band Program 51,402 57,035 50,250 50,250 33,250 City Manager’s Office ______________________________________________________________________________ Department Introduction The City Manager’s Office is responsible for the implementation of all City Council policies and manages the daily operations of all municipal departments. Staff is responsible for records management, which includes 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. Staff prepares ordinances and resolutions for City Council meetings along with agenda preparation and distribution and is responsible for updates to the Municipal Code. The Office coordinates the City’s various boards, commissions and committees and supports the staff liaisons assigned to those bodies. The Office also serves as an appointed registrar for the County Clerk by registering voters and assists with accepting petitions from candidates for all City elections. Staff oversees the City’s mass communication and community engagement efforts, which include administration of the City’s website, social media platforms, internal employee newsletter and community e-newsletter. Staff manages all Freedom of Information Act (FOIA) requests except for those submitted to the Police Department and are responsible for coordination with department FOIA representatives to ensure responses are made to the requestors in a timely manner. The Office also employs a Management Intern from Northern Illinois University’s (NIU) Master of Public Administration program. The intern works with all departments on a variety of initiatives over the course of two years giving them a 360-degree view of the City. Staff supports the work of the City Attorney to prosecute all ordinance and code violations in court and in the administrative hearing process. Staff 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. That includes all administrative hearings conducted by the City including not only ordinance violations but also fire life-safety, liquor license, rooming house license or tobacco license revocations or suspensions, hearings relating to administrative tows, parking violation hearings, and other due process proceedings conducted as administrative hearings. Staff 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. Staff manages discovery processes and deposition scheduling for cases in which City personnel (predominantly police or fire personnel) are called as witnesses. Staff manages 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. Staff also conducts preliminary review of claims brought against the City, in evaluating whether to accept or reject such claims, or whether to submit them to the City's insurers. Staff 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, staff manages interaction with any state or federal agencies in any administrative or adjudicative proceedings. Recent Accomplishments Administrative Hearing Process: In early 2018, the City learned that DeKalb County was considering discontinuing their practice of prosecuting City ordinance violations. The City Attorney, working with the City Manager’s Office, developed an alternative to prosecution of ordinance violation through the Circuit Court whereby the City could utilize its existing administrative hearing process. In years past, administrative hearings were utilized to address parking violations, City-issued license violations and administratively towed vehicles. An amendment to the Municipal Code allowed for the utilization of administrative hearings to prosecute all general ordinance violations, as well as vehicle related violations not reportable to the Secretary of State as moving violations. As part of the expanded administrative hearing process, a new software solution was implemented which allowed for the management of a significantly greater caseload without the addition of staff. Communications and Outreach: The City Manager’s Office, in collaboration with other departments, continued to improve upon the City’s efforts to connect with the community. Staff has worked to increase the frequency and quality of content provided across all three social media platforms. The Office improved the City’s electronic newsletter, DeKalb e-News, by giving it a new look and increasing the frequency of publication from bi-monthly to monthly. In addition, staff took significant steps toward increasing the number of subscribers to the e-newsletter by establishing a monthly presence at the Farmer’s Market and the annual Corn Fest. By introducing citizens to the e-newsletter at these events, staff increased the subscriber base by 120% in just 10 months. FY19 Initiatives Evaluation of Organizational Structure: In June 2018, updates to the City’s Five-Year Financial Plan revealed a structural deficit, which projected a $1.68 million funding gap in the City’s general fund by the end of FY2019. The City Manager’s Office, working with department heads and employees, undertook an effort to evaluate the City’s current organizational structure and identify budget-balancing measures to address the projected funding gap. These efforts resulted in the elimination of several key positions within the City, including the Deputy Chief of Operations in the Fire Department, a Police Commander and the Director of Human Resources. It is anticipated the City will hire a new City Manager in early 2019. The City Manager will be tasked to continue evaluating the organizational structure of the City, identifying future opportunities to increase the efficiency and effectiveness of City services with a focus on maintaining or improving the fiscal health of the City.  City Manager’s Office City Manager Executive Assistant Assistant City Manager Human Resource Management Management Generalist (2) Analyst Analyst Management Administrative Intern (PT) Intern (PT) Assistant City Manager's Office FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-15-12-41100 WAGES - FULL-TIME 232,930 510,591 523,983 449,606 492,958 100-15-12-41200 WAGES - PART-TIME 15,439 30,589 30,969 30,481 21,936 100-15-12-41300 WAGES - WAGES - OVERTIME 3,681 7,905 9,169 9,169 9,345 100-15-12-41550 CAR ALLOWANCE 3,874 7,749 7,748 3,010 7,748 100-15-12-42100 EMPLOYER PORTION EMPLOYER PORTION 14,480 36,908 39,578 34,853 42,664 100-15-12-42200 EMPLOYER PORTION EMPLOYER PORTION 38,198 78,783 79,566 67,486 70,864 100-15-12-42500 EMPLOYEE HEALTH INSURANCE 37,642 78,554 77,652 77,652 82,781 100-15-12-42600 WORKER'S COMPENSATION 1,113 1,074 1,074 1,074 1,074 TOTAL PERSONNEL 347,357 752,152 769,739 673,331 729,370 100-15-12-52000 OFFICE SUPPLIES 9,048 3,036 1,200 1,200 1,200 100-15-12-53099 ACTIVITIES & SUPPLIES 512 1,186 1,600 1,200 800 100-15-12-62099 PRINTED MATERIALS 3,608 7,542 4,996 3,000 3,450 TOTAL COMMODITIES 13,167 11,765 7,796 5,400 5,450 100-15-12-61500 MAINTENANCE-EQUIPMENT 1,782 3,445 2,400 1,000 300 100-15-12-62200 LEGAL SERVICES 123,958 182,708 195,252 195,252 195,252 100-15-12-63000 SPECIAL EVENT SERVICES 6,263 10,526 10,700 7,500 5,150 100-15-12-63800 CONTRACTED SERVICES 17,860 6,055 0 0 0 100-15-12-64500 TELEPHONE SERVICES 1,769 5,126 8,120 5,000 5,160 100-15-12-65100 FREIGHT & POSTAGE 0 106 150 100 150 100-15-12-65200 MARKETING ADS & PUBLIC INFO 250 0 0 0 250 100-15-12-65300 LEGAL EXPENSES & NOTICES 14,268 10,330 10,500 8,000 18,000 100-15-12-66100 DUES & SUBSCRIPTIONS 3,377 7,911 7,515 3,730 4,170 100-15-12-66200 CONFERENCES/TRAINING 6,575 13,607 18,325 10,854 6,150 TOTAL CONTRACTED SERVICES 176,102 239,812 252,962 231,436 234,582 100-15-12-63800 CONTRACTED SERVICES 0 4,471 0 0 0 100-15-12-69700 SPECIAL PROJECTS 9 0 12,500 12,500 24,500 TOTAL OTHER SERVICES 9 4,471 12,500 12,500 24,500 100-15-12-86200 OFFICE FURNITURE & EQUIPMENTMENT 1,071 625 1,386 1,386 500 TOTAL EQUIPMENT 1,071 625 1,386 1,386 500 TOTAL City Manager's Office: Administration 537,707 1,008,825 1,044,383 924,053 994,402 Human Resources Department ______________________________________________________________________________ Department Introduction The function of the Human Resources (HR) Department is to administer 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 is committed to achieving the highest standards of public administration through sound HR practices, ensuring compliance with federal and local employment laws. HR also provides employees with the support, training and development they need to fulfill the duties and responsibilities of their current position and preparing them for future success within the organization. Recent Accomplishments City Manager Search Process: The HR Department oversaw the recruitment and selection process for several positions throughout the City, including the position of City Manager. The process began in April with the identification of an informal search committee and a presentation to the City Council to provide options on how the recruitment process could be completed. A Request for Proposals was released seeking qualified firms to conduct an executive recruitment. Ultimately, the City Council directed staff to utilize a hybrid recruitment model which employed selected professional services of an executive recruitment firm coupled with the professional services of HR staff. NIU/IBHE Internship Program: The City’s relationship with NIU has been further enhanced with the securing of the Illinois Board of Higher Education (IBHE) grant opportunity that provided college-level students with internship opportunities while providing valuable service to the City at a fraction of the cost. Through HR’s collaboration with City Council, the City Manager’s Office and NIU, the City was able to successfully hire three NIU undergraduate students in Community Development, HR and Public Works and offer students invaluable experience to complement their continued education. HR looks forward to continuing its relationship with NIU and the opportunity to increase interns from three to four in FY2019. FY19 Initiatives Realignment of HR Roles: With the elimination of the HR Director and HR Administrative Assistant positions in FY2019, a realignment of roles and responsibilities within the HR department will be a priority. Two full-time HR Generalists will operate under the direction of the City Manager’s Office. Individually, the HR Generalist positions will maintain primary responsibility for benefits administration and recruitment/onboarding. Emphasis will be placed on cross-training between the HR Generalist positions to ensure efficient and effective provision of HR services. Human Resources FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-16-12-41100 WAGES - FULL-TIME 94,189 178,929 176,885 143,672 132,229 100-16-12-41200 WAGES - PART-TIME 33,173 61,537 76,134 63,672 10,000 100-16-12-41550 CAR ALLOWANCE 1,714 3,428 3,428 2,374 0 100-16-12-42100 EMPLOYER PORTION FICA 9,585 18,230 19,945 15,716 13,086 100-16-12-42200 EMPLOYER PORTION IMRF 18,458 32,932 32,745 27,110 15,855 100-16-12-42500 EMPLOYEE HEALTH INSURANCE 19,745 16,796 19,268 19,268 20,817 100-16-12-42600 WORKER'S COMPENSATION 200 193 193 193 193 TOTAL PERSONNEL 177,064 312,044 328,598 272,005 192,180 100-16-12-51000 BOARDS & COMMISSIONS 302 856 935 935 2,235 100-16-12-52000 OFFICE SUPPLIES 521 1,055 1,440 1,440 500 100-16-12-62099 PRINTED MATERIALS 499 940 980 800 1,650 TOTAL COMMODITIES 1,321 2,852 3,355 3,175 4,385 100-16-12-62100 FINANCIAL SERVICES 11,275 2,500 5,000 0 0 100-16-12-62600 MEDICAL SERVICES 2,297 8,484 15,600 6,000 5,500 100-16-12-62800 UNEMPLOYMENT INSURANCE 5,083 32,338 7,300 4,000 7,300 100-16-12-62900 PERSONNEL RECRUITMENT SERVICES 20,357 31,667 36,275 36,275 55,480 100-16-12-63000 SPECIAL EVENT SERVICES 490 1,818 2,100 1,800 2,100 100-16-12-64500 TELEPHONE SERVICES 709 1,506 1,200 1,200 1,200 100-16-12-65100 FREIGHT & POSTAGE 165 51 275 100 275 100-16-12-65300 LEGAL EXPENSES & NOTICES 0 0 700 600 0 100-16-12-66100 DUES & SUBSCRIPTIONS 408 1,227 1,155 900 965 100-16-12-66200 CONFERENCES/TRAINING 7,861 9,349 3,555 5,000 5,625 100-16-12-66400 EDUCATION TUITION REIMBURSEMNT 8,869 25,910 46,100 30,000 0 TOTAL CONTRACTED SERVICES 57,514 114,850 119,260 85,875 78,445 100-16-12-86200 OFFICE FURNITURE & EQUIPMENT 12,197 0 500 500 0 TOTAL EQUIPMENT 12,197 0 500 500 0 TOTAL Human Resources: Administration 248,096 429,746 451,713 361,555 275,010 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 for City Hall Monday through Friday 8:00 a.m. – 5:00 p.m. The Finance 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), the Award for Outstanding Achievement in Popular Financial Reporting (PAFR) and the Distinguished Budget Presentation Award. Responsibilities of the Finance Department include the following:  Cash management ($22 million in cash balances)  Investments ($8.6 million in investments)  Budgeting (below is a link to the FY19 final budget document) o FY2019 Budget  Auditing (below is a link to the FY17 final Comprehensive Annual Financial Report – CAFR) o FY2017 Comprehensive Annual Financial Report (CAFR) o FY2017 Management Letter o FY2017 Popular Annual Financial Report (PAFR)  Debt administration  Administers all aspects of bi-weekly payroll for employees  Accounts Payable (3,542 checks issued last year)  Accounts Receivable  Utility Billing (over 65,000 bills annually)  Processes all licenses for the City both for new businesses and annual renewals o Business Licenses (18 different types of business licenses) o Event Licensing (3 different types) o Liquor Licensing (60 license holders)  Local Tax Collections and regulation o Hotel Motel Tax o Local Gas Tax o Restaurant & Bar Tax  Annual Tax Levy Preparation  Annual Motor Fuel Tax Audit for the Illinois Department of Transportation Recent Accomplishments Attained a 25% General Fund balance reserve level: The City has financial policies that have been incorporated within the budget document and are based on “Best Practices” with the Government Finance Officers Association (GFOA). One of the policies is to attain and maintain reserve levels in the General Fund at 25% of annual expenditures. This was achieved in FY2016 and has been maintained through the budget process for fiscal years 2016.5, 2017, 2018 and 2019. Conversion from an outdated Financial Software system to a true Enterprise Resource Planning (ERP) system: Finance worked in conjunction with IT to develop a Request for Proposal (RFP) to transition out of the current old COBOL based software being used for all the financial transactions of the City to a new more efficient ERP system in FY2017. The RFP, vendor demonstrations and vendor selection was completed in 2017. The initial conversion and training will be completed in FY2018. The final conversion and training of Payroll and Human Resource applications will be completed early in 2019. Illinois Debt Recovery Program: The City has partnered with the State of Illinois Comptroller’s Office to collect delinquent debts such as outstanding fines, fees, and other local obligations. Pursuant to the intergovernmental agreement with the state, the City will notify the state comptroller of delinquent debt the City wants the state to collect. The state comptroller deducts from a debtor's state income tax refund, payroll check, or other state payment the amount due to the City for the local debt. The comptroller then deposits the deducted amount into the comptroller debt recovery trust fund and notifies the debtor of his or her right to contest the deduction. If the debtor fails to object within 60 days, or if the hearing officer rules against the debtor, then the comptroller will pay the collected debt amount to the City, minus an administrative fee. Through October 31, 2018 the City has received $67,624.22 in previously uncollected payments in 2018 through this program. FY19 Initiatives Conversion from an outdated Financial Software system to a true Enterprise Resource Planning (ERP) system: Continue the conversion to a new more efficient ERP system. This will automate many financial practices currently being done with Excel or Access, increase levels of customer service by having more on-line payment and inquiry capabilities for residents and business owners of the City and create efficiencies between departments. This has been a major initiative and in 2018 we have upgraded the General Ledger application, Accounts Payable, Accounts Receivable, Utility Billing, Licensing, Tax Collections, and Cash Receipting as well as streamline current practices. In 2019, the conversion of Payroll and several Human Resource applications will be completed. Bringing the City’s Bond rating back to Aa2: The City was recently downgraded from a Aa2 bond rating to a Aa3 rating by Moody’s based on the large pension liability the City has shown for the Police and Fire Pension Funds. The City has gone back to funding these two pension funds through the Property Tax Levy at the higher funding method. In 2010, the City dropped to the lower funding method that is allowable in the State of Illinois to fund these two pension funds, however national organizations such as Moody’s and GFOA did recognize this as an acceptable method for funding this employer obligation. By changing to a higher funding method, increasing the City reserves and reviewing all actuarial assumptions used to calculate this obligation annually, the City is hopeful to push this rating back up to at least Aa2 in the next couple of years. Credit Card payment upgrade: The City will continue to upgrade the current credit card process to incorporate more on-line payment options for all payments and not just water billing. There will also be the ability for customers to pay via the phone. The Finance Department has a staffing level of six full-time and two part-time employees and is dedicated to maintaining a fiscally sound government organization that adheres to legal requirements and financial management principles, and apply such resources in a manner, which is most beneficial to the residents and businesses of DeKalb.  Finance Department Finance Director Assistant Finance Director Payroll & Customer Service Account Compensation Representative Accountant Technician (2) Analyst (2 PT) Finance Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-17-12-41100 WAGES - FULL-TIME 192,429 330,192 311,790 310,426 304,510 100-17-12-41200 WAGES - PART-TIME 14,722 14,447 2,489 2,775 2,910 100-17-12-41300 WAGES - OVERTIME 4,525 1,213 2,500 1,842 2,500 100-17-12-41400 LONGEVITY PAY 900 291 0 0 0 100-17-12-41550 CAR ALLOWANCE 1,428 2,088 2,857 2,857 2,857 100-17-12-42100 EMPLOYER PORTION FICA 15,123 24,350 24,376 23,443 23,518 100-17-12-42200 EMPLOYER PORTION IMRF 33,944 45,413 47,033 46,343 39,640 100-17-12-42500 EMPLOYEE HEALTH INSURANCE 26,031 40,301 66,013 66,013 63,468 100-17-12-42600 WORKER'S COMPENSATION 1,063 1,027 1,027 1,027 1,027 TOTAL PERSONNEL 290,166 459,322 458,085 454,726 440,430 100-17-12-52000 OFFICE SUPPLIES 671 1,987 2,520 2,520 4,200 100-17-12-62099 PRINTED MATERIALS 5,681 11,062 14,780 14,870 14,980 TOTAL COMMODITIES 6,352 13,049 14,780 14,870 19,180 100-17-12-65100 FREIGHT & POSTAGE 8,000 11,005 14,100 14,100 14,100 100-17-12-61500 MAINTENANCE-EQUIPMENT 5,734 6,886 3,812 3,812 4,505 100-17-12-62100 FINANCIAL SERVICES 30,711 35,030 31,948 31,948 32,688 100-17-12-63800 CONTRACTED SERVICES 0 86,060 0 58,520 0 100-17-12-64500 TELEPHONE SERVICES 404 950 690 1,200 700 100-17-12-65300 LEGAL EXPENSES & NOTICES 1,626 1,457 1,705 1,705 1,705 100-17-12-66100 DUES & SUBSCRIPTIONS 859 1,680 2,095 2,140 1,555 100-17-12-66200 CONFERENCES/TRAINING 1,234 3,250 10,100 7,000 9,000 TOTAL CONTRACTED SERVICES 48,568 146,317 64,450 120,425 64,253 100-17-12-86200 OFFICE FURNITURE & EQUIPMENT 1,548 6,361 2,000 2,000 0 TOTAL EQUIPMENT 1,548 6,361 2,000 2,000 0 TOTAL Finance Department: Administration 346,634 625,050 539,315 592,021 523,863 Information Technology Department ______________________________________________________________________________ Department Introduction Information Technology (IT) is responsible for the City’s core technology and ensuring 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 that does not scratch the surface on the service IT provides to the City. 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 not only streamline that process, but also to increase the amount of information available. IT is responsible for the confidentiality and integrity of the City’s data through policy and technology. 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 department’s mission is: In partnership with City departments, Information Technology’s mission is to provide external and internal customers with needed information, innovation, unparalleled service in local government, improve processes and communication and maintain core technology. Accomplishments are to be made in the most efficient, team-oriented and fiscally responsible manner so residents, businesses, visitors and employees receive the best service possible. To accomplish the mission, the IT Department is constantly evaluating current processes, data collection and use, current technology and service capabilities in order to increase efficiencies, assist stakeholders with better information, keep with evolving technology trends and ensure maximum uptime of technology. The Fiscal Year 2018 is very focused on data collection and collaboration. The City is transitioning from non-standardized business processes, paper processes, and disparate documents or systems to more centralized systems. Employees now have access to some tools such as a new financial system where the General Ledger, Accounts Payable, Purchasing, and Utility Billing are in production. Permit and contractor processes are now handled in the SmartGov system as we start to transition to an easier permitting process. Employees are better utilizing Office 365 as document sharing and collaboration tool. Adjudications are now handled through a software program integrated with the Police Department software as opposed to a heavily manual process using spreadsheets and Access databases. Information Technology is tasked to complete the transitions that are in place and determine next steps toward a more streamlined and efficient organization. IT will continue to use a maturity model approach as we continue to address challenges, learn, and become better. The first step was to build a solid foundation in data collection and collaboration which began in 2018 and will continue through 2019. In the recent accomplishments section below, you will see projects such as the Enterprise Resource Planning system BS&A, Dude Solutions SmartGov, Tyler Technology’s Incode, Downtown WIFI, and Microsoft Office365 all contribute towards collaboration and centralized data collection and use. Beginning in 2019 upon the completion of the remaining software projects, the focus will be placed on data usage, reporting, and analytics. The first such project will be the building of a data warehouse and data visualization tools. From a technical services perspective, a renewed focus on compliance, software lifecycle, and security are planned to take place. These technical services projects are not expected to have direct costs and will require a significant amount of staff time and effort. Given the difficulties with funding, staff will not have significant requests for hardware funding this upcoming year outside of some funds to replace broken equipment. Recent Accomplishments Enterprise Resource Planning: Enterprise Resource Planning (ERP) is a software solution that works to move City operations to a central software solution. This project is approximately 40% completed with Utility Billing going into production in November of 2018. Human Resources and Public Works are expected to be in production in early 2019. Staff is already noticing an improvement in efficiencies with lookups operating much faster than the previous system, more digital recordkeeping as opposed to physically signing and moving documents for processes. Microsoft Office 365: This project involves moving the City email from an on-premises server to Microsoft’s cloud environment and will have a transformative effect on City operations. The Microsoft Office suite will be standardized across all City devices, Microsoft SharePoint will enable easier collaboration between departments and Advanced Threat Protection will provide an extra layer of security against malicious programs sent by email. This project is completely in production, and adoption by employees is growing significantly. New collaboration products like Skype for Business and Microsoft Teams are starting to gain traction. Code Enforcement is now using Microsoft SharePoint to collaborate in the field where notes and pictures can be taken and shared without paper and instantaneous. SmartGov Implementation: Working in collaboration with Community Development, IT is implementing software called SmartGov to facilitate electronic permitting, property information, and contractor management. This software has been in production since September 2018 and has already shown improvements in efficiency. Tyler Technologies Incode: As presented to Council earlier in 2018, staff had to respond to the DeKalb County Court directive regarding the administrative hearing portion of the City of DeKalb branch court. In doing so, staff worked to identify a perspective system to accommodate an increased workload for administrative hearings. Staff recommended Tyler Technologies Incode software to track citations, citation payments, and hearing results. The software also has a web-based customer portal for citizens to view hearing information and make payments toward citations. IT was able to create a custom import process to pull citations from the Police Records Management System and format the information for import into Tyler Incode. Tyler Technologies TCM: The City has been looking to implement a full document management system to help digitize and track various business documents. Staff found an opportunity when reviewing Tyler Incode for the Adjudication software. As part of the Incode proposal, Tyler provided its TCM document management system. Staff is evaluating this product to see if it can be a long-term solution for City-wide document management, but in the short-term this system can provide benefits in digitizing, tracking, and managing City records. Downtown WIFI Project: As part of the strategic plan, Information Technology has implemented a wireless Internet system in the Downtown Business District. In addition to the WIFI service, this project provides the City with an opportunity to provide a marketing venue for local businesses and data collection capabilities. This initial phase covers Lincoln Highway from First Avenue to Fourth Avenue and the Van Buer Plaza area. Staff is presenting an option to expand that initial phase throughout the Downtown at no cost to the City using its partnership with Digital Lobby. Backup Internet Connection and LEADS Replacement: The technology trend has been moving toward remote hosted solutions (known as “cloud”) and software subscriptions. Projects such as SmartGov and Office 365 are examples of these remote hosted solutions that the City relies on. These applications require an available Internet connection to use the software, so it is critical that the City invest in a backup Internet connection for that purpose. The City placed a bid for services and selected Northern Illinois University to provide the service. In addition to the Internet Connection, the State of Illinois notified the City that by July 2018 the public safety LEADS service will need to move to a different connection. The City used NIU’s connection to the State of Illinois to provide that service. FY19 Initiatives Compliance: Staff will work to complete the proper PCI-DSS Self-Assessment Questionnaires and Compliance Attestations now that the financial software is in place and cash receipt locations are settled. Staff will also work towards HIPAA compliance by building a risk assessment for the City. Disaster Recovery/Business Continuity: Staff will work with each department to determine the proper recovery point objectives and recovery time objectives for City systems, and formally outline a disaster recovery and business continuity plan. These are important tasks to undertake to ensure a plan to continue critical systems in an expected timely manner after a disaster event occurs. Data Analysis: The Information Technology Department has placed an emphasized importance on data over the past two years. Staff has worked to build a foundation by implementing the BSA software, SmartGov, Incode, and Office 365, and the next steps are formulated for 2019. The first item is data relationship building using a data warehouse. A data warehouse is a repository for data from several disparate data sources. This will include building processes to extract, transform (cleanup and relate), and load into the newly created repository. A data warehouse can be thought of as a “Single Source of Truth” for the City’s data collection efforts. From the data warehouse, tools can be used in a much easier fashion to display and visualize. In the initial efforts, IT plans to start using small datasets from different systems and begin building automated processes. Once refined, the processes can be expanded to more data sources to provide more useable data to combine, report, and visualize. IT plans to use free data tools and on-premise systems to test and learn. Once the initial learning curve is overcome, IT will request funds in subsequent budgets to purchase tools and evaluate online systems for greater expansion and scalability. Phone System Upgrade: The City’s current Mitel phone system is approaching 10 years old which is toward the end of its usable life. Staff is recommending allocating money in the capital fund to procure a new phone system. Upgrading the existing system is a possibility, but staff is requesting enough funds to evaluate changing systems to ensure a recommendation is made that is the best fit for the City. Channel 14 Broadcast and Recording Equipment: The equipment to record and broadcast Channel 14 is over 10 years old and has reached the end of its useful life. IT is looking at replacing the equipment with updated cameras and wiring, consolidating the number of cameras, changing the recording, scheduler, and character generation equipment. In addition, there has been interest expressed in providing a means for NIU to live broadcast content to provide more content for viewers on the channel. Information Technology Department Information Technology Director Planning Technical Technician Services (GIS/Database) Supervisor IT Technician Information Technology FY2016.5 FY2017 FY2018 FY2018 FY2019 Department ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-17-19-41100 WAGES - FULL-TIME 111,804 278,074 309,864 309,864 315,404 100-17-19-41300 WAGES - OVERTIME 4,459 2,897 32,500 11,952 32,500 100-17-19-41400 LONGEVITY PAY 2,032 3,212 4,109 4,035 4,289 100-17-19-41500 CLOTHING ALLOWANCE 0 1,295 900 900 900 100-17-19-41550 CAR ALLOWANCE 110 2,857 2,857 2,857 2,857 100-17-19-42100 EMPLOYER PORTION FICA 8,541 20,857 24,755 24,210 24,939 100-17-19-42200 EMPLOYER PORTION IMRF 19,078 43,028 47,841 47,712 38,802 100-17-19-42500 EMPLOYEE HEALTH INSURANCE 26,622 59,284 56,638 56,638 58,543 100-17-19-42600 WORKER'S COMPENSATION 2,588 2,498 2,498 2,498 2,498 TOTAL PERSONNEL 175,234 414,003 481,962 460,666 480,732 100-17-19-51600 SUPPLIES/PARTS-TECHNOLOGY 37,209 43,697 33,675 33,675 26,960 100-17-19-52000 OFFICE SUPPLIES 742 1,146 1,600 1,600 1,600 100-17-19-53300 SMALL TOOLS & EQUIPMENT 481 338 300 900 300 100-17-19-55000 FUEL, OIL, & LUBRICANTS 58 120 166 166 166 100-17-19-62099 PRINTED MATERIALS 6,226 9,929 8,350 8,350 8,000 TOTAL COMMODITIES 44,716 55,230 44,091 44,691 37,026 100-17-19-61500 MAINTENANCE-EQUIPMENT 3,200 7,301 8,913 8,913 8,913 100-17-19-62400 TECHNOLOGY SERVICES 195 19,441 3,000 3,000 3,000 100-17-19-63000 SPECIAL EVENT SERVICES 0 613 0 0 0 100-17-19-64500 TELEPHONE SERVICES 11,742 28,247 25,410 25,410 25,410 100-17-19-65100 FREIGHT & POSTAGE 245 119 600 600 600 100-17-19-66100 DUES & SUBSCRIPTIONS 394 405 800 800 800 100-17-19-66200 CONFERENCES/TRAINING 700 4,853 2,000 2,000 3,600 TOTAL CONTRACTED SERVICES 16,477 60,980 40,723 40,723 42,323 100-17-19-63800 CONTRACTED SERVICES 125,094 316,452 339,812 339,812 417,519 TOTAL OTHER SERVICES 125,094 316,452 339,812 339,812 417,519 100-17-19-86100 TECHNOLOGY EQUIPMENT 15,373 28,370 43,200 43,200 18,800 100-17-19-86200 OFFICE FURNITURE & EQUIPMENT 7,841 153 1,000 1,000 0 100-17-19-86300 TELEPHONE & RADIO EQUIPMENT 156 3,369 4,100 4,100 4,100 TOTAL EQUIPMENT 23,370 31,892 48,300 48,300 22,900 TOTAL Information Technology Department 384,892 878,557 954,888 934,192 1,000,500 Police Department ______________________________________________________________________________ Department Introduction The Police Department is responsible for serving and protecting visitors to and residents of our City, preserving the peace, enforcing laws and ordinances, and protecting the constitutional rights of all people. 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.” Our 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.” In an effort to realize our Vision and accomplish our Mission it is imperative that we effectively utilize all of our resources and work in partnership with our community. Therefore, the Police Department embraces Intelligence Driven Policing, Community Policing, Co-Policing and the best practices in proactive policing to reduce crime, improve public safety and enhance our quality of life. Recent Accomplishments Continued Implementation of the 20/20 Vision for the Future Plan, Phase Two: The 20/20 Vision for the Future Plan, Phase Two was deployed in 2017, and continued in 2018. This plan detailed 20 initiatives to be accomplished within 20 months that were designed to further our City’s Strategic Plan and address the challenges of crime, public safety and quality of life concerns for our community. It is the successor to the original 20/20 Vision for the Future Plan implemented in 2012 that resulted in numerous positive outcomes to include a decline in crime from 2012 through 2015. A noteworthy accomplishment in 2018 has been the deployment of Project H.O.P.E. (Heroin/Opioid Outreach Prevention and Education). Project H.O.P.E. strives to intercept opioid abuse at the earliest point possible by getting opioid users into treatment prior to entering them into the criminal justice system. Camp Power, Power Academy, and the Power Up Program(s): The Camp Power program, that originated from within the Police Department’s Youth in Need Task Force, debuted in the summer of 2014 and continued in 2018. This eight week, summer program provided academic tutoring, a free lunch and snack, recreational activities and a variety of opportunities for the less fortunate, school-aged children of the University Village neighborhood. The program was designed to address juvenile crime while also providing a variety of positive experiences for the children. The outcomes in the reduction of crime and demands for services has been remarkable, the positive impact and enrichment opportunities for the participants has been life altering. The program was recognized in 2017 by the International City/County Management Association at their 103rd Annual conference in San Antonio, Texas, as an awardee for Community Health and Safety. In 2018 the program was also recognized by the Illinois State Alliance of YMCAs as its 2018 Program Excellence Award winner. Cultural diversity, de-escalation and procedural justice training: A variety of training initiatives were provided to personnel within the Police Department during 2018. The training focused on how to embrace cultural diversity, de-escalate situations before they escalate into violent encounters and to implement the four pillars of procedural justice which are fairness, impartiality, giving voice and transparency. The goal of these training initiatives is to enhance the trust and build better a relationship between the community and the police. Co-Policing with the Northern Illinois University Police Department: In 2018, the DeKalb Police Department’s co-policing program with the Northern Illinois University Police Department attained a new level of interagency cooperation. The co-policing program was designed to enhance community safety on campus and within neighborhoods adjacent to the university. From attending each other’s roll calls, training together and working collaboratively to implement proactive policing measures to reduce crime, this partnership has proven beneficial to our community and the university. The highlight for 2018 has been the DeKalb Police Department’s implementation of the Safe Streets Initiative which was actively supported by the Northern Illinois Police Department. Safe Streets Initiative: In 2018, the DeKalb Police Department implemented the Safe Streets Initiative to reduce crime and enhance the quality of life in the Annie Glidden North neighborhood. This neighborhood has year to year had the highest call volume, crime, and demand for public safety services. The Safe Streets Initiative is a comprehensive policing strategy that combines a variety of proactive policing practices, enhanced parking regulations, and the establishment of “Safe Routes” to make a safer neighborhood for all stakeholders. The Safe Streets Initiative was fully implemented in the summer of 2018 and has demonstrated numerous positive outcomes to date. The COMPASS Program: In 2018, the DeKalb Police Department deployed an innovative program to address juvenile crime called “COMPASS”. COMPASS or Changing Outcomes by Making Parents Accountable, Supported, and Successful, is a multi-disciplinary approach involving a variety of community stakeholders. Its purpose is to reduce juvenile delinquent behavior at the earliest stage possible, by engaging appropriate support for the juvenile and their family to constructively modify the behavior. This program was fully implemented in the fall of 2018 and has already shown positive outcomes with juvenile offenders and their parents. 911 PSAP Consolidation: The State of Illinois has mandated the consolidation of 911 Communications Centers, also known as Public Safety Answering Points (PSAPs). As a result of this mandate, the DeKalb Police and DeKalb County Sheriff’s communication centers will be the only 911 Centers operational in our county. In 2018. the DeKalb Police Department worked collaboratively with the DeKalb County Emergency Telephone System Board (ETSB) to implement a plan for DeKalb Police Communications to handle Northern Illinois University’s 911 calls by July of 2019. FY19 Initiatives Full Implementation of the 911 Public Safety Answering Point (PSAP) Consolidation and a countywide digital radio network: The completion of the State of Illinois mandated 911 PSAP Consolidation and implementation of an interoperable, digital radio network that serves the entire county is set to be completed in 2019. These projects will represent significant enhancements to public safety in terms of 911 call processing and inter-agency communication capabilities. The DeKalb Police Department Communications Center will feature a state-of-the-art communications infrastructure, with a county-wide interoperable radio network to support police and fire operations on the street. This combination of public safety resources creates a rare opportunity to have all public safety providers within the county on the same radio platform, working in concert to serve our residents. Law Enforcement Agency Accreditation: In 2019 the DeKalb Police Department is expected to meet all the criteria required to become an accredited law enforcement agency by the Illinois Chiefs of Police - Law Enforcement Accreditation Program (ILEAP). The Police Department will participate in an on-site assessment of its policies, procedures, operations and facility as part of the accreditation process. The benefit of becoming an accredited law enforcement agency is insuring that the department’s policies and procedures are current with the best practices in the law enforcement profession. Reduce crime and enhance community safety: In 2019, the DeKalb Police Department in partnership with our community, will continue a variety of proactive policing strategies, community engagement, and community policing methodologies to reduce crime and enhance public safety. Those strategies include dedicating more staff hours to Community Oriented and Problem Oriented Policing programs that address quality of life concerns and specific crime problems. In 2018 the implementation of the Safe Streets Initiative demonstrated success in a variety of engagement and enforcement measures that have positively contributed to the reduction of crime. The DeKalb Police and its co-policing partner, the Northern Illinois University Police, will also continue to work together regarding all aspects of proactive and community policing. Implementing a Proactive Mental Health Program: In 2019, the DeKalb Police Department will implement a strategy to more effectively address the rising demands for service that involve individuals afflicted with behavioral health challenges. In 2018, the Police Department completed the first phase of the U.S. Department of Justice, Mental Health Grant that focused on the creation of a strategy to respond to and serve individuals that are experiencing a behavioral health crisis. Recommendations for moving forward include a comprehensive training program to insure our Officers are trained in Crisis Intervention Team practices and utilizing an embedded police social worker as a broker of services for those in need.  Police Department Police Chief Administrative Assistant Deputy Chief Operations/Support Commander Commander Commander Investigations Communications & Patrol Division Divison Special Services Community Investigations Targeted Response Communications Management AM Patrol Shift PM Patrol Shift MN Shift Relations/Training Sergeant Unit Sergeant Coordinator Analyst Officer Targeted Response Telecommunicator Office Associate Community Service Sergeant (3) Sergeant (3) Sergeant (3) Detective (6) Officer (3) (11 FT) (6 PT) (1 FT) (2 PT) Officer (5 PT) Youth/School Officers (12) Officers (12) Officers (12) Court Security (1 PT) Resource Officer (2) POLICE DEPARTMENT - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 41100 WAGES - FULL-TIME 3,257,866 6,737,168 6,933,126 6,860,179 7,023,090 41200 WAGES - PART-TIME 173,886 351,258 374,672 308,209 362,871 41300 WAGES - OVERTIME 331,602 627,683 555,490 587,366 547,979 41400 LONGEVITY PAY 29,654 61,569 66,684 57,230 61,980 41500 CLOTHING ALLOWANCE 0 59,812 60,200 59,067 61,000 41600 WELLNESS BONUS 0 2,400 4,500 2,850 4,500 42100 EMPLOYER PORTION FICA 94,969 189,781 200,585 183,986 203,189 42200 EMPLOYER PORTION IMRF 87,358 169,971 183,992 158,738 148,332 42300 EMPLOYER CONTRIB/PENSION 2,085,233 2,484,077 2,987,254 2,987,254 3,079,439 42500 EMPLOYEE HEALTH INSURANCE 755,815 1,295,325 1,384,549 1,384,549 1,423,937 42600 WORKER'S COMPENSATION 153,088 147,805 147,805 147,805 147,805 TOTAL PERSONNEL 6,969,472 12,126,849 12,898,857 12,737,233 13,064,122 51300 SUPPLIES/PARTS-BUILDINGS 83 679 568 568 568 51700 SUPPLIES/PARTS-VEHICLES 25,867 30,649 42,120 42,120 42,122 52000 OFFICE SUPPLIES 4,121 5,648 7,926 9,169 7,926 52600 INSPECTOR SUPPLY/EQUIPMENT 40,196 113,668 62,473 62,473 62,474 52700 INVESTIGATION SUPPLIES & EQUIPMENT 3,718 13,165 8,445 9,143 8,445 53300 SMALL TOOLS & EQUIPMENT 0 444 500 500 500 54000 UNIFORMS/PROTECTIVE CLOTHING 9,695 29,616 26,191 28,428 26,191 55000 FUEL, OIL, & LUBRICANTS 32,848 69,261 71,660 77,470 71,660 58110 DUI FINES EXPENDITURES 1,470 660 10,634 10,634 10,634 58120 ANTI-CRIME EXPENDITURES 8,638 0 8,000 8,000 8,000 58130 CRIME LAB EXPENDITURES 365 3,196 4,150 4,150 4,150 58140 POLICE FORFEITURES EXPENDITURE 10,589 25,575 14,545 14,545 14,545 59999 COMMODITIES 6,258 5,684 5,084 5,560 5,084 62099 PRINTED MATERIALS 11,332 14,975 13,474 15,985 13,474 TOTAL COMMODITIES 155,179 313,220 275,770 288,745 275,773 61300 MAINTENANCE-BUILDINGS 425 360 4,550 4,550 4,550 61500 MAINTENANCE-EQUIPMENT 11,830 20,075 25,538 28,310 25,598 61700 MAINTENANCE-VEHICLES 8,768 14,531 17,529 20,595 17,529 62200 LEGAL SERVICES 381 1,360 818 878 818 63500 TOWING SERVICES 1,800 4,515 5,780 5,780 5,780 63800 CONTRACTED SERVICES 27,399 107,184 120,050 145,050 145,050 64500 TELEPHONE SERVICES 23,182 50,727 44,000 44,000 44,000 65100 FREIGHT & POSTAGE 2,639 12,758 4,462 4,600 4,462 65200 MARKETING, ADS & PUBLIC INFO 2,001 1,570 1,350 1,350 1,350 65300 LEGAL EXPENSES & NOTICES 0 0 275 275 275 66100 DUES & SUBSCRIPTIONS 9,349 9,315 11,527 12,738 11,527 66200 CONFERENCES/TRAINING 25,560 55,147 98,912 98,912 98,912 66400 EDUCATION TUITION REIMBURSEMENT 0 0 0 500 0 TOTAL CONTRACTED SERVICES 113,334 277,542 334,791 367,538 359,851 86000 TELEPHONE & RADIO EQUIPMENT 0 33,912 57,340 7,318 7,318 TOTAL OTHER SERVICES 0 33,912 57,340 7,318 7,318 86200 OFFICE FURNITURE & EQUIPMENT 6,154 1,620 1,658 1,800 1,658 87000 VEHICLES 28,772 6,531 0 0 0 86000 EQUIPMENT 1,991 2,378 7,318 0 0 86300 TELEPHONE & RADIO EQUIPMENT 35,827 1,112 5,200 40,700 37,540 TOTAL EQUIPMENT 72,745 11,641 14,176 42,500 39,198 TOTAL POLICE DEPARTMENT 7,310,731 12,763,164 13,580,934 13,443,334 13,746,262 Police Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-20-21-41100 WAGES - FULL-TIME 288,547 475,913 544,322 475,883 481,681 100-20-21-41200 WAGES - PART-TIME 0 1,602 0 0 0 100-20-21-41300 WAGES - OVERTIME 2,073 3,728 3,500 3,500 3,456 100-20-21-41500 CLOTHING ALLOWANCE 0 2,950 3,400 3,000 3,000 100-20-21-42100 EMPLOYER PORTION FICA 7,461 11,036 12,572 10,988 11,704 100-20-21-42300 EMPLOYER CONTRIB/PENSION 128,322 152,866 183,831 183,831 189,504 100-20-21-42200 EMPLOYER PORTION IMRF 5,872 11,143 10,861 10,790 8,955 100-20-21-42500 EMPLOYEE HEALTH INSURANCE 46,406 89,426 88,944 88,944 80,392 100-20-21-42600 WORKER'S COMPENSATION 11,750 11,345 11,345 11,345 11,345 TOTAL PERSONNEL 490,431 760,010 858,775 788,281 790,037 100-20-21-51300 AMBULANCE SUPPPLIES & EQUIPMENT 83 579 568 568 568 100-20-21-51700 SUPPLIES/PARTS-VEHICLES 672 963 2,614 2,614 2,614 100-20-21-52000 OFFICE SUPPLIES 750 1,724 1,985 3,000 1,985 100-20-21-52700 INVESTIGATION SUPPLIES & EQUIPMENT 1,389 3,134 2,800 2,800 2,800 100-20-21-54000 UNIFORMS/PROTECTIVE CLOTHING 36 2,101 300 537 300 100-20-21-55000 FUEL, OIL, & LUBRICANTS 32,848 69,261 71,660 77,470 71,660 100-20-21-58110 DUI FINES EXPENDITURES 1,470 660 10,634 10,634 10,634 100-20-21-58120 ANTI-CRIME EXPENDITURES 8,638 0 8,000 8,000 8,000 100-20-21-58130 CRIME LAB EXPENDITURES 365 3,196 4,150 4,150 4,150 100-20-21-58140 POLICE FORFEITURES EXPENDITURE 10,589 25,575 14,545 14,545 14,545 100-20-21-59999 COMMODITIES 565 1,465 895 895 895 100-20-21-62099 PRINTED MATERIALS 2,873 9,090 4,320 5,000 4,320 TOTAL COMMODITIES 60,277 117,748 122,471 130,213 122,471 100-20-21-61300 MAINTENANCE-BUILDINGS 0 360 250 250 250 100-20-21-61500 MAINTENANCE-EQUIPMENT 597 880 7,822 7,882 7,882 100-20-21-61700 MAINTENANCE-VEHICLES 138 2,140 1,035 1,035 1,035 100-20-21-63800 CONTRACTED SERVICES 900 41,971 58,101 58,101 58,101 100-20-21-64500 TELEPHONE SERVICES 23,182 50,727 44,000 44,000 44,000 100-20-21-65100 FREIGHT & POSTAGE 380 3,449 2,100 2,100 2,100 100-20-21-65300 LEGAL EXPENSES & NOTICES 0 0 175 175 175 100-20-21-66100 DUES & SUBSCRIPTIONS 7,525 1,255 1,260 2,000 1,260 100-20-21-66200 CONFERENCES/TRAINING 6,579 2,381 12,307 12,307 12,307 100-20-21-66400 EDUCATION TUITION REIMBURSEMENT 0 0 0 500 0 TOTAL CONTRACTED SERVICES 39,301 103,163 127,050 128,350 127,110 100-20-21-86200 OFFICE FURNITURE & EQUIPMENT 0 971 700 700 700 100-20-21-86300 TELEPHONE & RADIO EQUIPMENT 0 33,912 32,340 34,500 32,340 TOTAL EQUIPMENT 0 34,883 33,040 35,200 33,040 TOTAL Police Department: Administration 590,009 1,015,804 1,141,336 1,082,044 1,072,658 Police Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Patrol Services ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-20-22-41100 WAGES - FULL-TIME 2,067,979 4,394,710 4,072,853 4,413,507 4,244,795 100-20-22-41200 WAGES - PART-TIME 36,889 48,131 0 0 0 100-20-22-41300 WAGES - OVERTIME 219,374 464,151 360,000 450,210 352,533 100-20-22-41400 LONGEVITY PAY 20,760 44,764 46,008 40,513 42,388 100-20-22-41500 CLOTHING ALLOWANCE 0 37,333 35,600 38,867 36,800 100-20-22-41600 WELLNESS BONUS 0 2,100 3,000 2,400 3,000 100-20-22-42100 EMPLOYER PORTION FICA 36,088 73,201 65,720 68,366 67,961 100-20-22-42300 EMPLOYER CONTRIB/PENSION 1,475,704 1,757,962 2,114,057 2,114,057 2,179,295 100-20-22-42500 EMPLOYEE HEALTH INSURANCE 427,277 681,826 805,027 805,027 840,519 100-20-22-42600 WORKER'S COMPENSATION 98,425 95,029 95,029 95,029 95,029 TOTAL PERSONNEL 4,382,495 7,599,208 7,597,294 8,027,976 7,862,320 100-20-22-51700 SUPPLIES/PARTS-VEHICLES 23,145 22,997 31,398 31,398 31,400 100-20-22-52000 OFFICE SUPPLIES 2,161 2,227 4,100 4,100 4,100 100-20-22-52600 PATROL SUPPLIES & EQUIPMENT 32,071 95,876 58,174 58,174 58,175 100-20-22-53300 SMALL TOOLS & EQUIPMENT 0 0 400 400 400 100-20-22-54000 UNIFORMS/PROTECTIVE CLOTHING 7,819 20,676 19,895 19,895 19,895 100-20-22-59999 COMMODITIES 4,688 2,043 1,524 2,000 1,524 100-20-22-62099 PRINTED MATERIALS 7,944 3,401 4,933 4,933 4,933 TOTAL COMMODITIES 77,829 147,218 120,424 120,900 120,427 100-20-22-61300 AMBULANCE SUPPPLIES & EQUIPMENT 425 0 4,300 4,300 4,300 100-20-22-61500 MAINTENANCE-EQUIPMENT 5,530 9,565 3,384 5,000 3,384 100-20-22-61700 MAINTENANCE-VEHICLES 8,630 9,635 12,934 16,000 12,934 100-20-22-62200 LEGAL SERVICES 272 609 390 450 390 100-20-22-62600 MEDICAL SERVICES 0 0 0 0 0 100-20-22-63500 TOWING SERVICES 1,800 4,515 5,780 5,780 5,780 100-20-22-66100 DUES & SUBSCRIPTIONS 1,415 849 3,304 3,304 3,304 100-20-22-66200 CONFERENCES/TRAINING 11,867 36,992 55,360 55,360 55,360 100-20-22-63800 CONTRACTED SERVICES 2,112 60,212 59,649 59,649 59,649 TOTAL CONTRACTED SERVICES 32,051 122,377 145,101 149,843 145,101 100-20-22-86200 OFFICE FURNITURE & EQUIPMENT 0 0 200 200 200 100-20-22-86300 TELEPHONE & RADIO EQUIPMENT 35,172 180 4,200 4,200 4,200 100-20-22-87000 VEHICLES 28,772 6,531 0 0 0 100-20-22-86000 EQUIPMENT 1,991 2,378 7,318 7,318 7,318 TOTAL EQUIPMENT 65,936 9,089 11,718 11,718 11,718 TOTAL Police Department: Patrol Services 4,558,311 7,877,892 7,874,537 8,310,437 8,139,566 Police Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Communications ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-20-23-41100 WAGES - FULL-TIME 334,366 692,584 722,563 727,282 759,651 100-20-23-41200 WAGES - PART-TIME 49,251 149,909 203,930 157,838 208,964 100-20-23-41300 WAGES - OVERTIME 38,571 35,759 56,720 15,108 56,720 100-20-23-41400 LONGEVITY PAY 840 1,255 1,195 1,195 1,758 100-20-23-41500 CLOTHING ALLOWANCE 0 10,526 7,200 7,200 7,200 100-20-23-42100 EMPLOYER PORTION FICA 30,625 64,579 75,857 66,843 79,171 100-20-23-42200 EMPLOYER PORTION IMRF 66,773 130,696 145,866 130,882 124,115 100-20-23-42500 EMPLOYEE HEALTH INSURANCE 93,364 153,296 156,737 156,737 159,887 100-20-23-42600 WORKER'S COMPENSATION 1,350 1,303 1,303 1,303 1,303 TOTAL PERSONNEL 615,140 1,239,908 1,371,371 1,264,388 1,398,769 100-20-23-52000 OFFICE SUPPLIES 188 236 240 240 240 100-20-23-54000 UNIFORMS/PROTECTIVE CLOTHING 871 2,228 1,296 1,296 1,296 100-20-23-62099 PRINTED MATERIALS 0 0 1,120 1,120 1,120 TOTAL COMMODITIES 1,059 2,464 2,656 2,656 2,656 100-20-23-61500 MAINTENANCE-EQUIPMENT 5,703 9,041 8,504 9,600 8,504 100-20-23-62200 LEGAL SERVICES 56 550 280 280 280 100-20-23-63800 CONTRACTED SERVICES 0 0 25,000 25,000 25,000 100-20-23-66100 DUES & SUBSCRIPTIONS 229 716 729 1,200 729 100-20-23-66200 CONFERENCES/TRAINING 2,133 4,597 6,411 6,411 6,411 TOTAL CONTRACTED SERVICES 8,121 14,903 40,924 42,491 40,924 100-20-23-86200 OFFICE FURNITURE & EQUIPMENT 6,144 546 300 400 300 100-20-23-86300 TELEPHONE & RADIO EQUIPMENT 655 932 1,000 2,000 1,000 TOTAL EQUIPMENT 6,799 1,477 1,300 2,400 1,300 TOTAL Police Department: Communications 631,119 1,258,752 1,416,251 1,311,935 1,443,649 Police Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Criminal Investigations ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-20-24-41100 WAGES - FULL-TIME 391,121 789,598 1,274,944 925,065 1,280,933 100-20-24-41300 WAGES - OVERTIME 66,140 114,668 128,070 112,548 128,070 100-20-24-41400 LONGEVITY PAY 6,074 11,451 15,156 11,181 13,269 100-20-24-41500 CLOTHING ALLOWANCE 0 6,400 11,200 7,200 11,200 100-20-24-41600 WELLNESS BONUS 0 300 1,200 450 1,200 100-20-24-42100 EMPLOYER PORTION FICA 6,638 13,091 20,743 14,693 20,802 100-20-24-42300 EMPLOYER CONTRIB/PENSION 417,046 496,816 597,451 597,451 615,888 100-20-24-42500 EMPLOYEE HEALTH INSURANCE 138,858 271,463 271,779 271,779 270,807 100-20-24-42600 WORKER'S COMPENSATION 31,438 30,353 30,353 30,353 30,353 TOTAL PERSONNEL 1,057,316 1,734,139 2,350,896 1,970,720 2,372,522 100-20-24-51700 SUPPLIES/PARTS-VEHICLES 1,646 4,229 6,189 6,189 6,189 100-20-24-52000 OFFICE SUPPLIES 270 199 506 506 506 100-20-24-52600 PATROL SUPPLIES & EQUIPMENT 7,915 17,793 4,299 4,299 4,299 100-20-24-52700 INVESTIGATION SUPPLIES & EQUIPMENT 2,152 9,706 5,195 5,893 5,195 100-20-24-53300 SMALL TOOLS & EQUIPMENT 0 0 100 100 100 100-20-24-54000 UNIFORMS/PROTECTIVE CLOTHING 448 3,205 3,700 3,700 3,700 100-20-24-59999 COMMODITIES 0 210 220 220 220 100-20-24-62099 PRINTED MATERIALS 72 230 932 932 932 TOTAL COMMODITIES 12,504 35,573 21,141 21,839 21,141 100-20-24-61500 MAINTENANCE-EQUIPMENT 0 0 1,368 1,368 1,368 100-20-24-61700 MAINTENANCE-VEHICLES 0 1,546 2,060 2,060 2,060 100-20-24-62200 LEGAL SERVICES 53 201 148 148 148 100-20-24-63800 CONTRACTED SERVICES 0 0 0 0 0 100-20-24-65200 MARKETING ADS & PUBLIC INFO 10 0 400 400 400 100-20-24-66100 DUES & SUBSCRIPTIONS 80 5,058 5,644 5,644 5,644 100-20-24-66200 CONFERENCES/TRAINING 2,653 9,144 19,540 19,540 19,540 TOTAL CONTRACTED SERVICES 2,796 15,950 29,160 29,160 29,160 100-20-24-86200 OFFICE FURNITURE & EQUIPMENT 0 0 200 200 200 TOTAL EQUIPMENT 0 0 200 200 200 TOTAL Police Department: Criminal Investigations 1,072,615 1,785,662 2,401,397 2,021,919 2,423,023 Police Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Special Services Division ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-20-25-41100 WAGES - FULL-TIME 111,414 249,380 318,444 318,442 256,030 100-20-25-41200 WAGES - PART-TIME 47,539 84,719 170,742 150,371 153,907 100-20-25-41300 WAGES - OVERTIME 5,077 9,323 7,200 6,000 7,200 100-20-25-41400 LONGEVITY PAY 1,980 3,037 4,325 4,341 4,565 100-20-25-41500 CLOTHING ALLOWANCE 0 1,600 2,800 2,800 2,800 100-20-25-41600 WELLNESS BONUS 0 0 300 0 300 100-20-25-42200 EMPLOYER PORTION IMRF 4,257 7,587 27,265 17,066 15,262 100-20-25-42100 EMPLOYER PORTION FICA 6,603 13,119 25,693 23,096 23,551 100-20-25-42300 EMPLOYER CONTRIB/PENSION 64,161 76,433 91,915 91,915 94,752 100-20-25-42500 EMPLOYEE HEALTH INSURANCE 30,785 57,110 62,062 62,062 72,332 100-20-25-42600 WORKER'S COMPENSATION 6,800 6,565 9,775 9,775 9,775 TOTAL PERSONNEL 278,616 508,872 720,521 685,868 640,474 100-20-25-51700 SUPPLIES/PARTS-VEHICLES 161 1,531 1,919 1,919 1,919 100-20-25-52000 OFFICE SUPPLIES 647 1,262 1,095 1,323 1,095 100-20-25-52700 INVESTIGATION SUPPLIES & EQUIPMENT 178 325 450 450 450 100-20-25-54000 UNIFORMS/PROTECTIVE CLOTHING 195 661 1,000 3,000 1,000 100-20-25-59999 COMMODITIES 1,005 1,966 2,445 2,445 2,445 100-20-25-62099 PRINTED MATERIALS 0 1,449 2,169 4,000 2,169 TOTAL COMMODITIES 2,186 7,193 9,078 13,137 9,078 100-20-25-61500 MAINTENANCE-EQUIPMENT 0 589 4,460 4,460 4,460 100-20-25-61700 MAINTENANCE-VEHICLES 0 1,210 1,500 1,500 1,500 100-20-25-63800 CONTRACTED SERVICES 24,008 5,001 2,300 2,300 2,300 100-20-25-65200 MARKETING, ADS & PUBLIC INFO 1,991 1,570 950 950 950 100-20-25-65300 LEGAL EXPENSES & NOTICES 0 0 100 100 100 100-20-25-65100 FREIGHT & POSTAGE 2,250 4,777 2,362 2,500 2,362 100-20-25-66100 DUES & SUBSCRIPTIONS 0 477 590 590 590 100-20-25-66200 CONFERENCES/TRAINING 1,577 1,962 5,294 5,294 5,294 TOTAL CONTRACTED SERVICES 29,825 15,586 17,556 17,694 17,556 100-20-25-86200 OFFICE FURNITURE & EQUIPMENTMENT 10 30 258 300 258 TOTAL EQUIPMENT 10 30 258 300 258 TOTAL Police Department: Special Services Division 310,637 531,681 747,413 716,999 667,366 Police Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Crime Free Housing & Inspection ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-20-26-41100 WAGES - FULL-TIME 64,440 134,983 0 0 0 100-20-26-41200 WAGES - PART-TIME 40,208 66,897 0 0 0 100-20-26-41300 WAGES - OVERTIME 368 54 0 0 0 100-20-26-41400 LONGEVITY PAY 0 1,062 0 0 0 100-20-26-41500 CLOTHING ALLOWANCE 0 1,002 0 0 0 100-20-26-42100 EMPLOYER PORTION FICA 7,554 14,757 0 0 0 100-20-26-42200 EMPLOYER PORTION IMRF 10,456 20,544 0 0 0 100-20-26-42500 EMPLOYEE HEALTH INSURANCE 19,125 42,204 0 0 0 100-20-26-42600 WORKER'S COMPENSATION 3,325 3,210 0 0 0 TOTAL PERSONNEL 145,476 284,713 0 0 0 100-20-26-51700 SUPPLIES/PARTS-VEHICLES 242 930 0 0 0 100-20-26-52000 OFFICE SUPPLIES 105 0 0 0 0 100-20-26-52999 INSPECTOR SUPPLY/EQUIPMENT 210 0 0 0 0 100-20-26-53300 SMALL TOOLS & EQUIPMENT 0 444 0 0 0 100-20-26-54000 UNIFORMS/PROTECTIVE CLOTHING 326 745 0 0 0 100-20-26-59999 COMMODITIES 0 0 0 0 0 100-20-26-62099 PRINTED MATERIALS 442 806 0 0 0 TOTAL COMMODITIES 1,325 2,925 0 0 0 100-20-26-63800 CONTRACTED SERVICES 380 0 0 0 0 100-20-26-65100 FREIGHT & POSTAGE 10 4,532 0 0 0 100-20-26-66100 DUES & SUBSCRIPTIONS 100 960 0 0 0 100-20-26-66200 CONFERENCES/TRAINING 750 70 0 0 0 TOTAL CONTRACTED SERVICES 1,240 5,562 0 0 0 100-20-26-86200 OFFICE FURNITURE & EQUIPMENT 0 173 0 0 0 TOTAL EQUIPMENT 0 173 0 0 0 TOTAL Police Department: Crime Free Housing & Inspection 148,040 293,372 0 0 0 *Moved to Community Development beginning in FY18 Fire Department ______________________________________________________________________________ Department Introduction The Fire Department is committed to providing the highest level of service to the citizens of DeKalb and those who visit. The Department strives to continuously seek innovative and effective ways to protect the lives and property of those we serve through suppression, emergency medical services, education, prevention, and training. This Department is an ever-evolving entity in the City of DeKalb. Besides traditional firefighting, this department embraced advanced emergency medicine in the 70’s, hazardous materials in the 80’s, fire prevention and public education in the 90’s and technical rescue in the 2000’s. This has truly transformed the DeKalb Fire Department from a “fire department” to an “all-hazards” service department providing a wide array of protection to the community. Including the above-mentioned services, the Fire Department also provides fire investigation, aircraft rescue and firefighting, emergency management, mass casualty response, water rescue, post-fire assistance, and fire and life safety inspections. The depth of our service extends to assisting the public with everyday needs such as home safety checks, changing smoke detector batteries, and assisting persons with mobility needs. These resources are available year round 24-hours a day. Recent Accomplishments Standard Operating Guidelines and Department Policies. Standard Operating Guidelines and Department Policies drive the operational interworking of the department. Most of these guidelines and policies had not been reviewed or updated for years. A comprehensive review and, in most cases, re- write of these procedures and policies along with training and implementation occurred in 2018. Emergency Operations Plan (EOP) update. The City has an extensive EOP, which must be updated annually. An Emergency Operation Plan essentially is a roadmap for organizing the City’s response to emergencies and disasters while providing for the safety and welfare of its citizens. With recent personnel changes and organizational changes in the City, the Fire Department embarked upon a comprehensive review and update of the plan. Special Teams Training and Equipment Upgrades. The Technical Rescue Team and Hazardous Materials Team were founded in 2002. Founding team members have retired from service over recent years and initial equipment purchased for the teams’ use is getting worn out or expiring. In 2018, the Fire Department focused on re-establishing these special teams and ensuring the new members have state required training and reliable equipment. Operational Response Review. Response Plans were reviewed to determine if any changes need to be made for Fire Department response to incidents and deployment and receiving of resources at incidents. Enhance and Improve Community Partnerships. The Fire Department continued collaborating with community organizations and intergovernmental partners to expand community risk reduction programs such as smoke detectors, cooking safety, and slip/trip/fall evaluations. FY19 Initiatives Streamline Internal Fire Department Operations. Internal Fire Department operations have relatively remained the same for decades. With the enactment of the City of DeKalb Personnel Manual, application of new city-wide budgeting software, and recent implementation of new Standard Operating Guidelines, the fire department is in need of evaluating, streamlining, and updating its internal processes. This will include inventory management, documentation flow and archiving, workflow processes, human resource management, and budget/purchasing oversight and reporting. Emergency Operations Plan (EOP) update. The City has an extensive EOP, which must be updated annually. An Emergency Operations Plan essentially is a roadmap for organizing the City’s response to emergencies and disasters while providing for the safety and welfare of its citizens. With recent personnel changes and organizational changes in the City, the Fire Department will embark upon a comprehensive review and update of the plan. Implementation of New Digital Radio Program. The Fire Department will implement a new P25 digital radio program. This will complement the City’s transition to the County’s digital platform. This transition will include development of radio talk groups, reprogramming of radios, assessment of compatibility with current communication equipment, and personnel training. An audit of the City’s back-up radio capabilities will be completed and a Fire Department emergency radio back-up procedure instituted. Training Program Evaluation. Fire administration will perform a comprehensive analysis of its current training program to identify additional firefighting and emergency medical service training needs, evaluate current training props, identify training program goals, and establish a 3-5 year training enhancement plan. This analysis will also focus on continuing to meet firefighting training requirements to retain the City’s newly acquired ISO Class 2 rating. Enhance and Improve Community Partnerships. The Fire Department will continue to collaborate with community organizations and intergovernmental partners to expand community risk reduction programs such as smoke detectors, cooking safety, and slip/trip/fall evaluations. The DeKalb Fire Department continues to evaluate and prepare for the community’s needs. This includes ensuring the operational readiness of personnel, facilities, apparatus and equipment; provide life-saving education to visitors and residents; and evaluate and modernize internal procedures to improve efficiency and effectiveness of the services provided. In calendar year 2018, the Fire Department has a staffing level of 57 sworn members, including a Fire Chief and two Deputy Chiefs who are non-bargaining members. In addition, there is one full-time Administrative Analyst, one part-time Office Associate, and one intern. Fire personnel are honored to be members of the DeKalb Fire Department and hold themselves accountable to the highest standards. They are committed to the community. Maintaining public trust is a key part of this.  Fire Department Fire Chief Shift 1 Shift 2 Shift 3 Deputy Fire Chief Battalion Chief Battalion Chief Battalion Chief Fire Prevention (1) (1) (1) Lieutenant Captain (1) Captain (1) Captain (1) Administrative Analyst Lieutenant (3) Lieutenant (3) Lieutenant (3) Fire Intern (PT) Firefighter Firefighter Firefighter Paramedic Paramedic Paramedic (12) (12) (12) Swing Shift Firefighter Paramedic (2) FIRE DEPARTMENT - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 41100 WAGES - FULL-TIME 2,564,528 5,232,621 5,278,511 5,252,399 5,340,671 41200 WAGES - PART-TIME 16,561 36,799 41,392 36,623 12,636 41300 WAGES - OVERTIME 253,107 365,334 445,575 420,000 445,575 41400 LONGEVITY PAY 22,537 42,023 45,347 45,531 49,486 41500 CLOTHING ALLOWANCE 43,667 42,267 45,533 45,533 44,800 41600 WELLNESS BONUS 0 2,850 3,500 2,850 3,000 41650 EDUCATION BONUS 4,625 4,500 5,000 5,125 5,125 42100 EMPLOYER PORTION FICA 42,698 83,646 92,252 86,250 90,494 42200 EMPLOYER PORTION IMRF 7,104 14,040 13,896 13,596 8,027 42300 EMPLOYER CONTRIB/PENSION 2,512,631 2,967,492 3,463,310 3,463,310 3,503,332 42500 EMPLOYEE HEALTH INSURANCE 532,736 1,013,267 1,073,041 1,073,041 1,115,742 42600 WORKER'S COMPENSATION 300,963 290,577 290,577 290,577 290,577 TOTAL PERSONNEL 6,301,155 10,095,416 10,797,934 10,734,835 10,909,465 51300 SUPPLIES/PARTS-BUILDINGS 1,835 9,385 9,500 4,711 7,500 51700 SUPPLIES/PARTS-VEHICLES 11,039 23,666 21,828 25,667 21,828 52000 OFFICE SUPPLIES 1,277 678 1,500 1,122 1,500 52500 JANITORIAL SUPPLIES 5,730 5,813 6,500 5,680 5,800 52800 FIREFIGHTING SUPPLIES & EQUIPMENT 37,418 41,709 37,450 35,278 41,850 52900 AMBULANCE SUPPPLIES & EQUIPMENT 19,875 24,298 42,000 34,198 34,300 53300 SMALL TOOLS & EQUIPMENT 134 233 500 500 500 54000 UNIFORMS/PROTECTIVE CLOTHING 626 1,110 2,600 100 2,600 55000 FUEL, OIL, & LUBRICANTS 17,117 35,155 32,625 40,308 40,632 62099 PRINTED MATERIAL 448 937 1,029 1,522 1,029 TOTAL COMMODITIES 95,500 142,984 155,532 149,086 157,539 61300 AMBULANCE SUPPPLIES & EQUIPMENT 4,900 8,067 8,500 26,160 17,500 61500 MAINTENANCE-BUILDINGS 10,119 9,645 13,500 5,712 3,950 61700 MAINTENANCE-VEHICLES 68,350 61,302 72,320 64,982 68,795 62400 TECHNOLOGY SERVICES 6,319 10,109 5,985 5,000 4,994 62600 MEDICAL SERVICES 16,500 28,165 20,508 20,500 25,620 63800 CONTRACTED SERVICES 522 52,876 54,548 54,548 54,548 64000 UTILITIES 2,272 2,617 2,460 1,500 2,220 64500 TELEPHONE SERVICES 8,797 19,511 17,544 16,234 17,923 65100 FREIGHT & POSTAGE 39 124 150 358 435 65200 MARKETING ADS & PUBLIC INFO 2,836 1,985 4,975 6,000 3,310 66100 DUES & SUBSCRIPTIONS 2,006 10,011 6,575 8,200 6,515 66200 CONFERENCES/TRAINING 28,288 32,448 41,690 38,566 41,460 TOTAL CONTRACTED SERVICES 150,947 236,860 248,755 247,760 247,270 86200 OFFICE FURNITURE & EQUIPMENT 0 0 0 0 0 86300 TELEPHONE & RADIO EQUIPMENT 3,515 7,583 5,158 5,000 5,236 87000 VEHICLES 1,273 129,798 0 0 0 TOTAL EQUIPMENT 4,788 137,381 5,158 5,000 5,236 TOTAL FIRE DEPARTMENT 6,552,390 10,612,641 11,207,379 11,136,681 11,319,510 Fire Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-25-27-41100 WAGES - FULL-TIME 227,936 463,701 463,701 463,701 336,461 100-25-27-41200 WAGES - PART-TIME 16,561 36,799 41,392 36,623 12,636 100-25-27-41500 CLOTHING ALLOWANCE 2,400 2,400 2,400 2,400 1,600 100-25-27-42100 EMPLOYER PORTION FICA 6,339 13,097 13,999 13,244 9,935 100-25-27-42300 EMPLOYER CONTRIB/PENSION 132,244 156,183 182,279 182,279 184,386 100-25-27-42200 EMPLOYER PORTION IMRF 7,104 14,040 13,896 13,596 8,027 100-25-27-42500 EMPLOYEE HEALTH INSURANCE 40,257 77,507 81,493 81,493 84,232 100-25-27-42600 WORKER'S COMPENSATION 21,463 20,722 20,722 20,722 20,722 TOTAL PERSONNEL 454,302 784,450 819,882 814,058 657,999 100-25-27-52000 OFFICE SUPPLIES 1,277 678 1,500 1,122 1,500 100-25-27-55000 FUEL, OIL, & LUBRICANTS 17,117 36,155 32,625 40,308 40,632 100-25-27-62099 PRINTED MATERIALS 0 493 132 625 132 TOTAL COMMODITIES 18,395 37,326 34,257 42,055 42,264 100-25-27-62400 TECHNOLOGY SERVICES 6,319 10,109 5,985 5,000 4,994 100-25-27-62600 MEDICAL SERVICES 1,105 2,133 1,500 1,500 1,665 100-25-27-63800 CONTRACTED SERVICES 0 52,476 53,748 53,748 53,748 100-25-27-64500 TELEPHONE SERVICES 8,797 19,511 17,544 16,234 17,923 100-25-27-65100 FREIGHT & POSTAGE 39 124 150 358 435 100-25-27-66100 DUES & SUBSCRIPTIONS 0 1,410 2,125 4,000 2,065 100-25-27-66200 CONFERENCES/TRAINING 1,834 1,719 3,510 2,138 2,560 TOTAL CONTRACTED SERVICES 18,093 87,481 84,562 82,978 83,390 TOTAL Fire Department: Administration 490,790 909,257 938,701 939,091 783,653 Fire Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Operations ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-25-28-41100 WAGES - FULL-TIME 2,336,593 4,768,920 4,814,810 4,788,698 5,004,210 100-25-28-41300 WAGES - OVERTIME 253,107 365,334 445,575 420,000 445,575 100-25-28-41400 LONGEVITY PAY 22,537 42,023 45,347 45,531 49,486 100-25-28-41500 CLOTHING ALLOWANCE 41,267 39,867 43,133 43,133 43,200 100-25-28-41600 WELLNESS BONUS 0 2,850 3,500 2,850 3,000 100-25-28-41650 EDUCATION BONUS 4,625 4,500 5,000 5,125 5,125 100-25-28-42100 EMPLOYER PORTION FICA 36,359 70,549 78,253 73,006 80,559 100-25-28-42300 EMPLOYER CONTRIB/PENSION 2,380,387 2,811,309 3,281,031 3,281,031 3,318,946 100-25-28-42500 EMPLOYEE HEALTH INSURANCE 492,479 935,760 991,548 991,548 1,031,510 100-25-28-42600 WORKER'S COMPENSATION 279,500 269,855 269,855 269,855 269,855 TOTAL PERSONNEL 5,846,853 9,310,967 9,978,052 9,920,777 10,251,466 100-25-28-51300 SUPPLIES/PARTS-BUILDINGS 1,835 9,385 9,500 4,711 7,500 100-25-28-51700 SUPPLIES/PARTS-VEHICLES 11,039 23,666 21,828 25,667 21,828 100-25-28-52500 JANITORIAL SUPPLIES 5,730 5,813 6,500 5,680 5,800 100-25-28-52800 FIREFIGHTING SUPPLIES & EQUIPMENT 37,418 41,709 37,450 35,278 41,850 100-25-28-52900 AMBULANCE SUPPPLIES & EQUIPMENT 19,875 24,298 42,000 34,198 34,300 100-25-28-53300 SMALL TOOLS & EQUIPMENT 134 233 500 500 500 100-25-28-54000 UNIFORMS/PROTECTIVE CLOTHING 626 1,110 2,600 100 2,600 100-25-28-62099 PRINTED MATERIALS 448 444 897 897 897 TOTAL COMMODITIES 77,106 106,658 121,275 107,031 115,275 100-25-28-61300 MAINTENANCE-BUILDINGS 14,230 16,520 16,000 26,160 17,500 100-25-28-61500 MAINTENANCE-EQUIPMENT 789 1,192 6,000 5,712 3,950 100-25-28-61700 MAINTENANCE-VEHICLES 68,350 61,302 72,320 64,982 68,795 100-25-28-62600 MEDICAL SERVICES 15,395 26,032 19,008 19,000 23,955 100-25-28-64000 UTILITIES 2,272 2,617 2,460 1,500 2,220 100-25-28-65200 MARKETING ADS & PUBLIC INFO 2,836 1,985 4,975 6,000 3,310 100-25-28-66100 DUES & SUBSCRIPTIONS 2,006 8,601 4,450 4,200 4,450 100-25-28-66200 CONFERENCES/TRAINING 26,454 30,729 38,180 36,428 38,900 TOTAL CONTRACTED SERVICES 118,102 132,456 163,393 163,982 163,080 100-25-28-63800 CONTRACTED SERVICES 522 400 800 800 800 TOTAL OTHER SERVICES 522 400 800 800 800 100-25-28-86200 OFFICE FURNITURE & EQUIPMENT 0 0 0 0 0 100-25-28-86300 TELEPHONE & RADIO EQUIPMENT 3,515 7,583 5,158 5,000 5,236 100-25-28-87000 EQUIPMENT 1,273 129,798 0 0 0 TOTAL EQUIPMENT 4,788 137,382 5,158 5,000 5,236 TOTAL Fire Department: Operations 6,061,600 9,704,383 10,268,678 10,197,590 10,535,857 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 consists of three operating divisions, which are: Airport, Engineering & Transportation and Operations (Utilities, Street and Support Services). Recent Accomplishments Transit Consolidation: Public Works is the lead City Department in consolidating the City’s bus service operated by the Voluntary Action Center (VAC), with the Huskie (NIU) bus line. The consolidated system will begin operating on January 1, 2019 with an annual operating budget of about $7.5 million. Operating and capital costs are entirely covered through federal and state grants, and agreements with NIU and VAC. Both the community and university benefit from the consolidation through increased bus coverage, decreased time between buses, simplification of routes, and standardization of schedules. The consolidation makes possible the future expansion of services including connecting the community and the university as well as connecting labor with local businesses. Public Works Organizational Enhancements: Public Works Operations - Public Works consolidated the Utilities, Street, and Support Services Divisions into the Public Works Operations Division. Elimination of Public Works positions in recent years and in 2019 has created new challenges in the delivery of services to residents. Consolidation of our resources allows greater flexibility and increased coordination in the delivery of these services. Snow and ice removal, loose leaf collection, and underground utilities repair are all examples of programs that require a consolidation of resources in order to accomplish the objectives. The Assistant Public Works Director leads the new division with two Public Works Superintendents reporting directly. Public Works Engineering - Public Works initiated a long-term agreement with Fehr-Graham in August 2018 to provide City Engineer services. Under the agreement, a Professional Engineer licensed in Illinois works full-time for the City and manages all the City infrastructure projects, performs traffic and stormwater analyses, assists in site plan development reviews, participates in Capital Improvement Planning, and manages the Motor Fuel Tax Fund. In addition, other Fehr-Graham staff are available to conduct reviews and assist the City Engineer should overly challenging situations arise. Public Works Transportation - The consolidation of the City bus service and the Huskie bus line, along with increasing regulatory reporting requirements associated with transit grants received by the City, created the need for a Transit Manager. That position, along with the newly created Transit Grant Coordinator position was created and filled in 2018. Electrical Aggregation: In response to ComEd’s planned rate increases, Public Works secured a three-year electrical aggregation agreement with Dynegy Inc. The agreement provides residents with a competitive rate for the supply of electricity. In addition to a competitive rate of 6.739 per kilo-watt hour (kWh) for traditional power, Dynegy will also provide residents, for the first time, a 100% renewable energy option at a rate of 6.820 per kWh. Many surrounding communities scrambled to renegotiate electrical aggregation agreements in response to ComEd’s lower than expected rate increase. Fortunately, the City’s electrical aggregation rate remained competitive even though ComEd’s rate increase was reduced from 7.94 to 7.292 per kWh. Refuse, Recycling and Yard Waste Contract: On September 1, 2018, Lakeshore Recycling Systems (LRS) became the City’s exclusive waste hauler for refuse (garbage), recyclables, and yard waste. After nearly a 7-month process which included a city-wide survey and updates to Council throughout the entire process, Public Works secured a five-year agreement with LRS, lowering the monthly bill of residents by $3.63 per month. The new agreement includes three additional new services: a monthly electronic waste (E-waste) collections program, a new Household Hazardous Wastes (HHW) collections program scheduled to begin in the Spring of 2019, and the option to mix organic food scraps into their yard waste collections. Resurfacing of Airport Entrance Road and Parking Lot: Utilizing grant funds from Transportation Improvement Plan (TIP) funded by the Federal Aviation Administration and administered by the Illinois Department of Transportation-Division of Aeronautics (IDOT-DOA), Public Works leveraged $800K in grants and entitlements to resurface critical portions of pavement at the DeKalb Taylor Municipal Airport pictured below. The City’s share of the TIP project is $45,000. Kishwaukee-Kiwanis Multi-Use Path: Public Works secured nearly $770,000 in grants from the Federal Transportation Enhancement Program to fund the construction of a 2,100-foot mulit-use path. The path connects the DeKalb Nature Trail and about 5 miles of bike trails to the north with Prairie Park and several miles of trails to the south. The completion of this project in June 2018 significantly increases the desirability of DeKalb’s bike and pedestrian trail system as a regional attraction. 2018 Street Maintenance Program The 2018 Street Maintenance Program to replace damaged curbs, sidewalks, driveway approaches, and repave streets began on July 11. This year’s program focused on three geographic areas and concluded with a citywide crack-filling schedule and the repaving of two alleys. The tables below list the streets completed. East Taylor Street Area: Street From To East Taylor Street Seventh Street Maplewood Avenue Maplewood Avenue Taylor Street Pavement Change S. 11th Street Taylor Street Pavement Change Ridge: Street From To Ridge Drive Bayfield Drive First Street Ellwood Neighborhood: Street From To College Avenue John Street Linden Place August Avenue College Avenue First Street Linden Place Miller Avenue College Avenue Miller Avenue Woodley Avenue Linden Place  Miller Court Linden Place East End Park Avenue College Avenue Thornbrook Road Rolfe Road Woodley Avenue Linden Place Thornbrook Road Park Avenue East End Woodley Avenue North End Augusta Avenue In addition to the above streets, Public Works repaved the alley between Sixth and Seventh Street from Garden to Roosevelt and the alley between Maplewood and Evans Avenue from North to South Avenue. The picture below shows the overall, poor condition of both prior to repaving. Both alleys were repaved in October. The alley between Sixth and Seventh Street from Garden is Roosevelt pictured below. Intersection Improvements at Annie Glidden Road and Fairview Drive (AGFD): Working with the Federal Highway Administration and the Illinois Department of Transportation (IDOT), Public Works utilized the Consolidated Appropriations Act of 2016 to repurpose $799,215 in grant funds for improvements to the intersection of AGFD. The planned improvements include the addition of dedicated right and left turn lanes on both Fairview Drive and Annie Glidden Road, reconfiguration of traffic signals to accommodate new turn lanes, drainage capacity improvements for the culvert crossing Annie Glidden Road north of Fairview Drive, and patching of the roadway base to maximize the life of the new surface overlay. Also, to minimize traffic interruptions to the public, Public Works collaborated with IDOT and the Illinois State Toll Highway Authority’s (ISTHA) to identify and schedule engineering work that could facilitate a smooth transition between the City’s project and the ISTHA’s plans to rehabilitate the Annie Glidden Road interchange that abuts to the AGFD intersection. Currently, construction is near completion and new custom-tailored traffic signals are scheduled for installation in early 2019. Water Main Construction: Public Works oversaw 11,000 feet of water main replacement at Oak Drive. The cul-de-sac off Sycamore posed several challenges due to its location and configuration. The new water main replaced a 55-year old water main prone to breaks. FY19 Initiatives Implementation of a Fleet Management Plan: Public Works performed an in-depth analysis of the City’s current fleet condition. Using the fleet condition data, Public Works plans to create an index to grade vehicles based life-cycle performance measures such as useful life, maintenance costs, age, and mileage/hours. The index will schedule vehicle replacements, prioritize, and identify optimal life-cycle costs. To ensure streamlined, accurate condition data, Public Works is working with the Information and Technology Department to identify which ERP software can perform these functions. Airport Business Plan: With a newly restructured Airport Advisory Board (AAB) and sharpened mission statement, Public Works plans to release an updated airport business plan in the late year. Working with aviation expert Jack Penning of Volaire Aviation Consulting, Public Works and the AAB plan several SWOT Analyses to analyze revenue streams, quality of service, and the possibility of bringing commercial aircraft to the airport via a Federal Aviation Administration (FAA) Part 139 Certification. Water Main Replacement Program: Public Works plans to replace an additional 4,329 feet of new water mains. However, there may be opportunity to replace additional water mains. Public Works recently received notification that the Illinois Environmental Protection Agency (IEPA) has earmarked over $400 million for low interest loans and the City of DeKalb is one of the chosen cities to receive a loan. The projected interest is 1.7%. Furthermore, Public Works is preparing additional applications with the IEPA for the possibility of a 50% principal forgiveness up to $750,000. 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”.  Public Works Department Public Works Director Management Analyst Assistant Public City Engineer Transit Manager Airport Manager Works Director (Contracted) Public Works Street Utility Civil Engineering Transit Planner Maintenance (1 PT) Superintendent Superintendent Intern (PT) (1 Seasonal) Transit Operations Administrative Airport Line Service Skilled Maintenance Specialist Associate (8 PT) Crew Transit Grants Skilled Maintenance Leader/Technician Intern (PT) Administrator (4 FT) (3 FT) Crew Water Maintenance GIS Intern (PT) Leader/Technician (5 FT) (6 FT) Public Works Public Works Maintenance (6 FT) Maintenance (2 PT) (2 Seasonal) (1 Seasonal) GIS Intern (PT) PUBLIC WORKS DEPARTMENT - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 41100 WAGES - FULL-TIME 722,449 1,409,155 1,306,157 1,283,927 1,211,204 41200 WAGES - PART-TIME 36,426 49,379 66,080 43,220 66,474 41300 WAGES - OVERTIME 80,847 125,845 185,000 182,778 185,000 41400 LONGEVITY PAY 12,314 25,596 27,076 25,792 27,276 41500 CLOTHING ALLOWANCE 0 14,277 8,761 8,471 8,341 41550 CAR ALLOWANCE 1,428 2,106 2,381 1,905 2,381 42100 EMPLOYER PORTION FICA 60,931 116,317 131,099 112,337 93,640 42200 EMPLOYER PORTION IMRF 131,265 235,761 242,721 218,479 147,966 42500 EMPLOYEE HEALTH INSURANCE 182,233 334,189 366,506 366,506 343,681 42600 WORKER'S COMPENSATION 68,376 66,016 66,016 66,016 66,016 TOTAL PERSONNEL 1,296,269 2,378,641 2,401,797 2,309,431 2,151,979 51300 SUPPLIES/PARTS-BUILDINGS 11,715 16,098 22,500 10,250 22,500 51410 SUPPLIES/PARTS-STREETS 6,568 26,436 30,500 30,500 30,500 51430 SUPPLIES/PARTS-STORM SEWERS 11,601 15,681 17,500 15,000 17,500 51500 SUPPLIES/PARTS-EQUIPMENT 460 0 600 0 0 51700 SUPPLIES/PARTS-VEHICLES 58,062 85,718 113,780 111,780 113,780 51997 STREETLIGHTS, PARTS 17,353 7,793 17,000 17,000 17,000 51999 SUPPLIES/PARTS-TRAFFIC SIGNALS 18,860 13,520 34,000 34,000 34,000 51998 TRAFFIC & STREET SIGNS 13,961 20,805 20,000 27,500 20,000 52000 OFFICE SUPPLIES 222 852 1,975 1,550 1,975 52500 JANITORIAL SUPPLIES 3,589 12,035 10,500 10,250 10,500 53100 ICE/SNOW CONTROL SUPPLIES 66,522 3,733 120,500 120,500 120,500 53300 SMALL TOOLS & EQUIPMENT 3,983 9,547 9,964 8,000 8,000 55000 FUEL, OIL, & LUBRICANTS 62,325 126,534 166,998 164,950 164,950 54000 UNIFORMS/PROTECTIVE CLOTHING 401 0 1,430 100 800 62099 PRINTED MATERIALS 492 1,043 3,210 2,100 3,000 TOTAL COMMODITIES 276,842 339,795 570,457 553,480 565,005 61100 MAINTENANCE-GROUNDS 10,200 24,098 27,500 32,500 27,500 61300 MAINTENANCE-BUILDINGS 33,792 42,435 46,900 41,900 46,900 61400 MAINTENANCE-INFRASTRUCTURE 11,437 13,753 27,340 19,000 27,340 61420 MAINTENANCE-ALLEYS 5,330 5,025 9,000 9,000 9,000 61430 MAINTENANCE-STORM SEWERS 4,928 24,583 10,000 7,500 10,000 61450 MAINTENANCE-SIDEWALKS 0 942 1,500 1,500 1,500 61500 MAINTENANCE-EQUIPMENT 5,851 12,841 13,579 10,400 11,434 61599 WARNING SIRENS 6,480 6,480 6,600 6,480 6,600 61700 MAINTENANCE-VEHICLES 22,919 24,570 37,000 31,500 37,000 62300 ARCHITECT/ENGINEER SERVICES 40,584 134,463 17,500 165,000 128,000 62400 TECHNOLOGY SERVICES 0 0 400 400 400 63100 FORESTRY SERVICES 13,396 42,346 57,000 55,000 57,000 63200 MOSQUITO ABATEMENT SERVICES 6,138 8,089 6,000 6,000 6,000 63400 SNOW REMOVAL SERVICES 12,300 18,020 45,000 45,000 45,000 63600 WEATHER SERVICES 3,120 3,120 3,649 3,500 3,649 64000 UTILITIES 8,295 5,237 12,478 9,000 13,500 64100 ELECTRIC SERVICES 24,176 31,536 59,794 100,000 80,000 64500 TELEPHONE SERVICES 6,281 10,975 11,450 9,450 9,450 65100 FREIGHT & POSTAGE 262 47 600 400 550 65200 MARKETING ADS & PUBLIC INFO 101 384 500 250 500 65300 LEGAL EXPENSES & NOTICES 39 40 1,100 1,100 1,100 PUBLIC WORKS DEPARTMENT - SUMMARY FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 65400 TAXES, LICENSES, & FEES 18,650 13,113 11,500 11,500 11,500 65500 RENTAL-BLDG & EQUIP 250 250 1,400 1,250 1,400 66100 DUES & SUBSCRIPTIONS 1,230 979 2,224 1,029 934 66200 CONFERENCES/TRAINING 4,040 4,041 10,581 7,000 7,450 63800 CONTRACTED SERVICES 97,396 116,719 128,050 128,600 128,050 TOTAL CONTRACTED SERVICES 313,018 512,550 548,645 704,259 671,757 69700 SPECIAL PROJECTS 38,564 32,995 40,000 40,000 40,000 TOTAL OTHER SERVICES 38,564 32,995 40,000 40,000 40,000 86000 EQUIPMENT 27,183 12,756 14,500 14,500 14,500 TOTAL EQUIPMENT 27,183 12,756 14,500 14,500 14,500 TOTAL PUBLIC WORKS DEPARTMENT 1,976,052 3,308,273 3,575,399 3,621,670 3,443,241 Public Works Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-30-31-41100 WAGES - FULL-TIME 57,181 101,160 111,632 95,616 112,991 100-30-31-41200 WAGES - PART-TIME 0 0 0 0 0 100-30-31-41300 WAGES - OVERTIME 0 0 0 0 0 100-30-31-41550 CAR ALLOWANCE 1,428 2,106 2,381 1,905 2,381 100-30-31-42100 EMPLOYER PORTION FICA 3,991 7,457 8,538 7,138 8,520 100-30-31-42200 EMPLOYER PORTION IMRF 9,230 15,339 16,772 14,066 13,840 100-30-31-42500 EMPLOYEE HEALTH INSURANCE 4,390 14,490 15,409 15,409 22,231 100-30-31-42600 WORKER'S COMPENSATION 2,113 2,040 2,040 2,040 2,040 TOTAL PERSONNEL 78,334 142,592 156,772 136,174 162,003 100-30-31-52000 OFFICE SUPPLIES 0 79 400 400 400 100-30-31-54000 UNIFORMS/PROTECTIVE CLOTHING 0 0 100 100 100 100-30-31-62099 PRINTED MATERIALS 66 0 200 200 200 TOTAL COMMODITIES 66 79 700 700 700 100-30-31-52300 ARCHITECT/ENGINEER SERVICES 0 0 0 400 400 100-30-31-61500 MAINTENANCE-EQUIPMENT 0 0 0 0 0 100-30-31-63800 CONTRACTED SERVICES 4,602 697 0 600 0 100-30-31-64500 TELEPHONE SERVICES 5,249 10,552 9,450 9,450 9,450 100-30-31-65100 FREIGHT & POSTAGE 0 0 50 50 50 100-30-31-65200 MARKETING ADS & PUBLIC INFO 0 0 0 0 0 100-30-31-65300 LEGAL EXPENSES & NOTICES 39 40 300 300 300 100-30-31-66100 DUES & SUBSCRIPTIONS 0 258 284 284 284 100-30-31-66200 CONFERENCES/TRAINING 185 470 1,000 1,000 1,000 TOTAL CONTRACTED SERVICES 10,075 12,016 11,084 12,084 11,484 100-30-31-86200 OFFICE FURNITURE & EQUIPMENT 0 0 0 0 0 100-30-31-86300 TELEPHONE & RADIO EQUIPMENT 0 0 0 0 0 TOTAL EQUIPMENT 0 0 0 0 0 TOTAL Public Works Department: Administration 88,475 154,687 168,556 148,958 174,187 Public Works Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Support Services ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-30-32-41100 WAGES - FULL-TIME 91,100 213,924 158,870 134,315 87,853 100-30-32-41300 WAGES - OVERTIME 6,942 9,957 20,000 17,778 20,000 100-30-32-41400 LONGEVITY PAY 672 1,386 1,470 1,470 1,554 100-30-32-41500 CLOTHING ALLOWANCE 0 1,848 1,260 1,260 1,260 100-30-32-42100 EMPLOYER PORTION FICA 7,106 16,400 17,641 11,381 6,878 100-30-32-42200 EMPLOYER PORTION IMRF 15,938 34,156 33,921 22,547 12,883 100-30-32-42500 EMPLOYEE HEALTH INSURANCE 28,745 46,366 52,867 52,867 34,439 100-30-32-42600 WORKERS COMPENSATION 0 0 0 0 4,574 TOTAL PERSONNEL 150,502 324,037 286,029 241,618 169,441 100-30-32-51300 SUPPLIES/PARTS-BUILDINGS 10,714 13,531 19,500 7,250 19,500 100-30-32-51700 SUPPLIES/PARTS-VEHICLES 0 80 3,500 1,500 3,500 100-30-32-52500 JANITORIAL SUPPLIES 2,882 10,014 9,000 9,000 9,000 100-30-32-53100 ICE/SNOW CONTROL SUPPLIES 500 695 500 500 500 100-30-32-53300 SMALL TOOLS & EQUIPMENT 591 866 1,000 1,000 1,000 100-30-32-55000 FUEL, OIL, & LUBRICANTS 981 1,990 2,150 2,150 2,150 100-30-32-54000 UNIFORMS/PROTECTIVE CLOTHING 50 0 500 0 500 TOTAL COMMODITIES 15,719 27,177 36,150 21,400 36,150 100-30-32-61100 MAINTENANCE-GROUNDS 3,062 5,106 12,500 12,500 12,500 100-30-32-61300 MAINTENANCE-BUILDINGS 22,114 26,135 37,000 32,500 37,000 100-30-32-61500 MAINTENANCE-EQUIPMENT 505 483 4,000 3,000 4,000 100-30-32-61599 WARNING SIRENS 6,480 6,480 6,600 6,480 6,600 100-30-32-61700 MAINTENANCE-VEHICLES 0 0 1,000 500 1,000 100-30-32-63800 CONTRACTED SERVICES 69,162 107,466 98,050 98,000 98,050 100-30-32-64000 UTILITIES 8,295 5,237 12,478 9,000 13,500 100-30-32-64100 ELECTRIC SERVICES 24,165 31,536 59,794 100,000 80,000 100-30-32-65400 TAXES, LICENSES, & FEES 18,330 12,870 11,000 11,000 11,000 100-30-32-66100 DUES & SUBSCRIPTIONS 155 160 0 0 0 100-30-32-66200 CONFERENCES/TRAINING 0 0 1,250 1,000 1,250 TOTAL CONTRACTED SERVICES 83,105 88,006 243,672 273,980 264,900 100-30-32-86000 EQUIPMENT 0 0 1,000 1,000 1,000 TOTAL EQUIPMENT 0 0 1,000 1,000 1,000 TOTAL Public Works Department: Support Services 318,488 546,686 566,851 537,998 471,491 Public Works Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Street Division ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-30-33-41100 WAGES - FULL-TIME 503,082 1,029,397 975,655 1,053,996 1,010,360 100-30-33-41200 WAGES - PART-TIME 25,636 49,379 53,660 37,820 54,054 100-30-33-41300 WAGES - OVERTIME 73,653 115,888 165,000 165,000 165,000 100-30-33-41400 LONGEVITY PAY 11,642 24,210 25,606 24,322 25,722 100-30-33-41500 CLOTHING ALLOWANCE 0 12,429 7,501 7,211 7,081 100-30-33-42100 EMPLOYER PORTION FICA 44,077 87,619 99,380 93,404 77,292 100-30-33-42200 EMPLOYER PORTION IMRF 94,851 176,448 183,202 181,866 121,243 100-30-33-42500 EMPLOYEE HEALTH INSURANCE 138,714 263,011 284,831 284,831 287,011 100-30-33-42600 WORKER'S COMPENSATION 61,525 59,402 59,402 59,402 59,402 TOTAL PERSONNEL 953,180 1,817,784 1,854,237 1,907,852 1,807,165 100-30-33-51300 SUPPLIES/PARTS-BUILDINGS 1,001 2,567 3,000 3,000 3,000 100-30-33-51410 SUPPLIES/PARTS-STREETS 6,568 26,436 30,500 30,500 30,500 100-30-33-51430 SUPPLIES/PARTS-STORM SEWERS 11,601 15,681 17,500 15,000 17,500 100-30-33-51700 SUPPLIES/PARTS-VEHICLES 57,121 85,085 108,000 108,000 108,000 100-30-33-51997 STREETLIGHTS, PARTS 17,353 7,793 17,000 17,000 17,000 100-30-33-51999 SUPPLIES/PARTS-TRAFFIC SIGNALS 18,860 13,520 34,000 34,000 34,000 100-30-33-51998 TRAFFIC & STREET SIGNS 13,961 20,805 20,000 27,500 20,000 100-30-33-52000 OFFICE SUPPLIES 97 522 700 550 700 100-30-33-52500 JANITORIAL SUPPLIES 707 2,021 1,500 1,250 1,500 100-30-33-53100 ICE/SNOW CONTROL SUPPLIES 66,022 3,038 120,000 120,000 120,000 100-30-33-53300 SMALL TOOLS & EQUIPMENT 3,426 7,180 7,000 7,000 7,000 100-30-33-54000 UNIFORMS/PROTECTIVE CLOTHING 67 0 200 0 200 100-30-33-55000 FUEL, OIL, & LUBRICANTS 60,565 124,256 162,000 162,000 162,000 100-30-33-62099 PRINTED MATERIALS 426 1,043 1,000 900 1,000 TOTAL COMMODITIES 257,777 309,947 522,400 526,700 522,400 100-30-33-61100 MAINTENANCE-GROUNDS 7,138 18,992 15,000 20,000 15,000 100-30-33-61300 MAINTENANCE-BUILDINGS 11,678 16,301 9,900 9,400 9,900 100-30-33-61400 MAINTENANCE-INFRASTRUCTURE 11,437 13,753 27,340 19,000 27,340 100-30-33-61420 MAINTENANCE-ALLEYS 5,330 5,025 9,000 9,000 9,000 100-30-33-61430 MAINTENANCE-STORM SEWERS 4,928 24,583 10,000 7,500 10,000 100-30-33-61450 MAINTENANCE-SIDEWALKS 0 942 1,500 1,500 1,500 100-30-33-61500 MAINTENANCE-EQUIPMENT 4,755 9,425 5,934 5,900 5,934 100-30-33-61700 MAINTENANCE-VEHICLES 22,919 24,110 35,000 30,000 35,000 100-30-33-63100 FORESTRY SERVICES 13,396 42,346 57,000 55,000 57,000 100-30-33-63200 MOSQUITO ABATEMENT SERVICES 6,138 8,089 6,000 6,000 6,000 100-30-33-63400 SNOW REMOVAL SERVICES 12,300 18,020 45,000 45,000 45,000 100-30-33-63600 WEATHER SERVICES 3,120 3,120 3,649 3,500 3,649 100-30-33-63800 CONTRACTED SERVICES 23,632 8,556 30,000 30,000 30,000 100-30-33-64100 ELECTRIC SERVICES 11 384 0 0 0 100-30-33-65200 MARKETING ADS & PUBLIC INFO 101 0 500 250 500 100-30-33-65500 RENTAL-BLDG & EQUIP 250 250 1,400 1,250 1,400 100-30-33-66100 DUES & SUBSCRIPTIONS 155 420 250 415 250 100-30-33-66200 CONFERENCES/TRAINING 1,532 2,540 5,200 5,000 5,200 100-30-33-65400 TAXES, LICENSES, & FEES 320 243 500 500 500 TOTAL CONTRACTED SERVICES 129,140 197,100 263,173 249,215 263,173 100-30-33-69700 SPECIAL PROJECTS 38,564 32,995 40,000 40,000 40,000 TOTAL OTHER SERVICES 38,564 32,995 40,000 40,000 40,000 100-30-33-86000 EQUIPMENT 26,471 12,756 13,500 13,500 13,500 TOTAL EQUIPMENT 26,471 12,756 13,500 13,500 13,500 TOTAL Public Works Department: Street Division 1,405,132 2,370,581 2,693,310 2,737,267 2,646,238 Public Works Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Engineering Division ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-30-35-41100 WAGES - FULL-TIME 71,086 64,674 60,000 0 0 100-30-35-41200 WAGES - PART-TIME 10,790 0 12,420 5,400 12,420 100-30-35-41300 WAGES - OVERTIME 253 0 0 0 0 100-30-35-41400 LONGEVITY PAY 0 0 0 0 0 100-30-35-41500 CLOTHING ALLOWANCE 0 0 0 0 0 100-30-35-42100 EMPLOYER PORTION FICA 5,757 4,840 5,540 414 950 100-30-35-42200 EMPLOYER PORTION IMRF 11,245 9,818 8,826 0 0 100-30-35-42500 EMPLOYEE HEALTH INSURANCE 10,384 10,322 13,399 13,399 0 100-30-35-42600 WORKER'S COMPENSATION 4,738 4,574 4,574 4,574 0 TOTAL PERSONNEL 114,253 94,228 104,759 23,787 13,370 100-30-35-51500 SUPPLIES/PARTS-EQUIPMENT 460 0 600 0 0 100-30-35-51600 SUPPLIES/PARTS-TECHNOLOGY 728 0 0 0 0 100-30-35-51700 SUPPLIES/PARTS-VEHICLES 941 552 2,280 2,280 2,280 100-30-35-52000 OFFICE SUPPLIES 125 251 875 600 875 100-30-35-53300 SMALL TOOLS & EQUIPMENT (35) 1,500 1,964 0 0 100-30-35-54000 UNIFORMS/PROTECTIVE CLOTHING 284 0 630 0 0 100-30-35-55000 FUEL, OIL, & LUBRICANTS 778 288 2,848 800 800 100-30-35-59999 COMMODITIES 0 0 0 0 0 100-30-35-62099 PRINTED MATERIALS 0 0 2,010 1,000 1,800 TOTAL COMMODITIES 3,281 2,592 11,207 4,680 5,755 100-30-35-61500 MAINTENANCE-EQUIPMENT 591 2,934 3,645 1,500 1,500 100-30-35-61700 MAINTENANCE-VEHICLES 0 460 1,000 1,000 1,000 100-30-35-62300 ARCHITECT/ENGINEER SERVICES 40,584 134,463 17,500 165,000 128,000 100-30-35-62400 TECHNOLOGY SERVICES 0 0 400 400 400 100-30-35-63300 NUISANCE ABATEMENT SERVS 0 0 0 0 0 100-30-35-63800 CONTRACTED SERVICES 0 0 0 0 0 100-30-35-64500 TELEPHONE SERVICES 1,032 423 2,000 0 0 100-30-35-65100 FREIGHT & POSTAGE 262 47 550 350 500 100-30-35-65200 MARKETING ADS & PUBLIC INFO 0 0 0 0 0 100-30-35-65300 LEGAL EXPENSES & NOTICES 0 0 800 800 800 100-30-35-65500 RENTAL-BLDG & EQUIP 0 0 0 0 0 100-30-35-66100 DUES & SUBSCRIPTIONS 920 141 1,690 330 400 100-30-35-66200 CONFERENCES/TRAINING 2,323 1,031 3,131 0 0 TOTAL CONTRACTED SERVICES 45,712 139,500 30,716 169,380 132,600 100-30-35-86100 TECHNOLOGY EQUIPMENT 0 0 0 0 0 100-30-35-86000 EQUIPMENT 711 0 0 0 0 TOTAL EQUIPMENT 711 0 0 0 0 TOTAL Public Works Department: Engineering Division 163,957 236,320 146,682 197,847 151,725 Community Development Department ______________________________________________________________________________ Department Introduction The Community Development Department is responsible for managing DeKalb’s built environment. This function is accomplished through the sound implementation of processes in the Planning, Economic Development, Community Development Block Grant (CDBG), Zoning Review and Entitlement, Construction Permitting and Code Compliance functions within the Department. All tasks are designed to support responsible development and 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, implementing economic development and promotional activities, effecting efficient development processes, and enforcing locally-adopted building and property maintenance codes. The Department’s mission is to be responsive to local residents 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 of individual property owners. The Department is 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 and connected to local resources. The Department is also responsible for long- and short- range planning, zoning entitlement, applicable municipal code revisions, building permit and inspection services, building code enforcement, economic development, Community Development Block Grant (CDBG) program administration and many special neighborhood related improvement projects. Community Development staff includes eight full-time employees and five part-time employees. Plumbing inspections are contracted to a third-party vendor. By arrangement with the Fire Department, a Fire Lieutenant is also assigned to the Department as the Fire Prevention Officer. 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. Recent Accomplishments Plans/Projects New Commission Cases Construction/Economic Inquiries Development Projects Annie Glidden Home 2 Suites Hotel DPI (Discovery Partners Fatty’s 2 North Institute) Revitalization Plan TIF 3 Feasibility Pizza Hut Beef Shack South 4th Street Plan and and Protanos Implementation Cleanup/Redevelopment Park 88 Planned Dunkin Donut Cornerstone First United Methodist Development (Amendment) Completion (51 units + Church Amendment Barb City Bagel Relocation Northwestern Kish 1114 Blackhawk CEVA/School Toolbox 145 Fisk Boutique Hotel Wellness Center Rooming House Construction Self-Storage T-Mobile Aldi Chicago West Business Facility Text Center State Bids Amendment Vacant Building Founders Elementary Planet Fitness Holiday Inn Express Ordinance School Parking Lot Kiwanis Park Littlejohn Elementary Salon Suites South Pointe School Sign Downtown 850-930 Pappas Drive Forge Brewery Indoor Golf Gaming Parking Amendment Barb City Manor Adventure Works AIP Revision Lovell’s Tire Outdoor Patio Suburban Estates Solar Sidewalk Licenses Smoking Policy Garden 912 Edgebrook VIDEO GAMING Win Aviation UV Social Service 1786-1792 Sycamore 20 New SF Permits Contract Road Pawn Shop Devonaire Farms Greek Housing Fire Self-Storage Text Modification of Safety Act Amendments Plumbing Contract to provide 5-day-week inspections Events Maisys South 4th Weed Ordinance Opportunity Zone Designation Policy for Sale of Vacant City Property FY19 Initiatives Continue aggressive Economic Development strategies to promote properties within the community for new development or redevelopment. Implement Economic Development Commission’s prioritization of 2025 Strategic Plan. Continue the implementation of the new building permit tracing software to ensure responsible and timely delivery of development entitlements, construction activities and property maintenance. Encourage continued development and redevelopment in Downtown DeKalb by focusing on projects that will enhance our strengths and provide a sustainable environment for existing and future businesses. Prepare for closeout of TIF 1 (Central Area TIF), and solicit projects in the newly formed TIF 3 Identify resources that support the recommendations of the Annie Glidden North Revitalization Plan to stabilize the northwest side of the community. Collaborate with local partners and outside investors to attract investments in the City’s newly designated Opportunity Zones. Review and update paper and on-line resources, including website documents for the: Continue to serve as staff liaisons to the following Commissions and Committees • Planning and Zoning Commission • Economic Development Commission • Landmark Commission • Building Code Board of Appeals • Citizens’ Community Enhancement Commission • DeKalb Convention and Visitor’s Bureau (DCCVB) • DeKalb County Economic Development Commission (DCEDC) • Preservation of Egyptian Theater (PET) • DeKalb County Regional Planning Commission • Proudly DeKalb • Downtown Merchants • Business Coordination Community Development Department Community Development Director Administrative Intern (PT) Assistant (PT) Economic Chief Building Principal Planner Development Official Planner Community Building Permit Building Permit Services Coordinator Associate (PT) Coordinator Building Code Compliance Inspector Coordinator Code Compliance Inspector (3 PT) Community Development Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Administration ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-40-41-41100 WAGES - FULL-TIME 224,373 425,634 357,850 342,893 377,962 100-40-41-41200 WAGES - PART-TIME 25,403 79,655 44,549 48,423 36,774 100-40-41-41300 WAGES - OVERTIME 3,379 3,153 0 0 0 100-40-41-41400 LONGEVITY PAY 848 1,748 0 0 0 100-40-41-41500 CLOTHING ALLOWANCE 0 752 0 0 0 100-40-41-41550 CAR ALLOWANCE 1,905 3,809 3,809 3,809 3,809 100-40-41-42100 EMPLOYER PORTION FICA 18,568 38,196 30,143 29,717 31,912 100-40-41-42200 EMPLOYER PORTION IMRF 39,249 73,082 58,282 52,473 47,276 100-40-41-42500 EMPLOYEE HEALTH INSURANCE 43,119 65,651 50,397 50,397 43,086 100-40-41-42600 WORKER'S COMPENSATION 3,300 3,185 1,911 1,911 1,911 TOTAL PERSONNEL 360,143 694,865 546,941 529,623 542,730 100-40-41-51000 BOARDS & COMMISSIONS 550 3,234 10,500 10,500 6,500 100-40-41-52000 OFFICE SUPPLIES 2,282 3,362 4,400 4,400 2,000 100-40-41-55000 FUEL, OIL, & LUBRICANTS 0 0 0 0 750 100-40-41-62099 PRINTED MATERIALS 6,169 2,385 6,600 6,600 4,800 TOTAL COMMODITIES 9,001 8,981 21,500 21,500 14,050 100-40-41-61700 VEHICLES-MAINTENANCE 0 26 0 0 0 100-40-41-62700 HUMAN & SOCIAL SERVICES 73,500 148,250 144,500 144,500 144,500 100-40-41-63300 NUISANCE ABATEMENT SERVICES 35,136 23,646 1,000 6,000 0 100-40-41-64500 TELEPHONE SERVICES 867 2,218 1,800 5,070 2,000 100-40-41-63700 DEVELOPMENTAL SERVICES 70,000 140,000 140,000 140,000 130,200 100-40-41-63750 PROPERTY DEMOLITION 0 0 0 11,256 0 100-40-41-63800 CONTRACTED SERVICES 213,234 390,220 88,320 166,186 1,500 100-40-41-65100 FREIGHT & POSTAGE 23 0 300 300 300 100-40-41-65200 MARKETING ADS & PUBLIC INFO 11,029 15,177 12,000 12,000 10,000 100-40-41-65300 LEGAL EXPENSES & NOTICES 1,898 3,044 3,000 2,000 1,500 100-40-41-66100 DUES & SUBSCRIPTIONS 260 2,121 5,084 5,084 2,350 100-40-41-66200 CONFERENCES/TRAINING 2,025 3,502 9,345 9,345 4,500 TOTAL CONTRACTED SERVICES 407,972 728,205 405,349 501,741 296,850 100-40-41-86200 OFFICE FURNITURE & EQUIPMENTMENT 0 206 700 700 700 TOTAL EQUIPMENT 0 206 700 700 700 TOTAL Community Development Dept: Administration 777,116 1,432,256 974,490 1,053,564 854,330 Community Development Department FY2016.5 FY2017 FY2018 FY2018 FY2019 Building & Code Enforcement ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-40-43-41100 WAGES - FULL-TIME 0 0 294,075 257,454 307,423 100-40-43-41200 WAGES - PART-TIME 0 0 95,811 102,746 98,241 100-40-43-41300 WAGES - OVERTIME 0 0 12,877 3,500 12,877 100-40-43-41500 CLOTHING ALLOWANCE 0 0 600 600 600 100-40-43-42100 EMPLOYER PORTION FICA 0 0 30,858 27,030 32,051 100-40-43-42200 EMPLOYER PORTION IMRF 0 0 49,471 42,640 41,980 100-40-43-42500 EMPLOYEE HEALTH INSURANCE 0 0 74,714 74,714 76,791 100-40-43-42600 WORKER'S COMPENSATION 0 0 1,274 1,274 1,274 TOTAL PERSONNEL 0 0 559,680 509,958 571,237 100-40-43-51000 BOARDS & COMMISSIONS 0 0 0 0 0 100-40-43-52000 OFFICE SUPPLIES 0 0 1,150 1,150 600 100-40-43-53300 SMALL TOOLS & EQUIPMENT 0 0 1,075 1,075 750 100-40-43-54000 UNIFORMS/PROTECTIVE CLOTHING 0 0 4,640 4,640 1,500 100-40-43-55000 FUEL, OIL, & LUBRICANTS 0 0 0 600 600 100-40-43-62099 PRINTED MATERIALS 0 0 1,200 1,200 800 TOTAL COMMODITIES 0 0 8,065 8,665 4,250 100-40-43-61500 MAINTENANCE-EQUIPMENT 0 0 0 0 1,000 100-40-43-61700 VEHICLE MAINTENANCE 0 0 1,800 1,800 1,800 100-40-43-62300 ARCHITECT / ENGINEER SERVICES 0 0 0 0 0 100-40-43-63300 NUISANCE ABATEMENT SERVS 0 0 0 0 15,000 100-40-43-63800 CONTRACTED SERVICES 0 0 1,518 0 41,600 100-40-43-64500 TELEPHONE SERVICES 0 0 0 3,270 3,270 100-40-43-65100 FREIGHT & POSTAGE 0 0 4,800 5,400 5,400 100-40-43-65200 MARKETING ADS & PUBLIC INFO 0 0 200 200 200 100-40-43-65300 LEGAL EXPENSES & NOTICES 0 0 100 100 100 100-40-43-66100 DUES & SUBSCRIPTIONS 0 0 575 350 850 100-40-43-66200 CONFERENCES/TRAINING 0 0 2,300 2,300 2,000 TOTAL CONTRACTED SERVICES 0 0 11,293 13,420 71,220 100-40-43-86200 OFFICE FURNITURE & EQUIPMENT 0 0 200 200 200 TOTAL EQUIPMENT 0 0 200 200 200 TOTAL Community Development Dept: Building & Code 0 0 579,238 532,243 646,907 Enforcement *Moved to Community Development Administration for FY16.5 and FY17 General Fund Support FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 100-55-00-41100 WAGES - FULL-TIME 405,179 0 0 133,939 125,250 100-55-00-41200 WAGES - PART-TIME 0 0 0 0 0 100-55-00-42100 EMPLOYER PORTION FICA 8,077 0 0 0 0 100-55-00-42200 EMPLOYER PORTION IMRF 15,925 0 0 0 0 100-55-00-42500 EMPLOYEE HEALTH INSURANCE 538,781 804,359 862,924 862,924 918,472 100-55-00-42700 UNEMPLOYMENT INSURANCE 0 0 0 0 0 TOTAL PERSONNEL 967,962 804,359 804,359 996,863 1,043,722 100-55-00-62099 PRINTED MATERIALS 0 0 0 0 0 100-55-00-53099 ACTIVITIES SUPPLIES 0 0 0 0 0 100-55-00-55000 FUEL, OIL, & LUBRICANTS 0 0 0 0 0 100-55-00-59999 COMMODITIES 0 0 0 0 0 TOTAL COMMODITIES 0 0 0 0 0 100-55-00-65100 FREIGHT & POSTAGE 0 0 0 0 0 100-55-00-63000 SPECIAL EVENT SERVICES 0 0 0 0 0 100-55-00-61500 MAINTENANCE-EQUIPMENT 0 0 0 0 0 100-55-00-64500 TELEPHONE SERVICES 0 0 0 0 0 100-55-00-62100 FINANCIAL SERVICES 0 0 0 0 0 100-55-00-63700 DEVELOPMENTAL SERVICES 0 0 0 0 0 100-55-00-62600 MEDICAL SERVICES 0 0 0 0 0 100-55-00-63800 CONTRACTED SERVICES 0 0 0 100,000 0 TOTAL CONTRACTED SERVICES 0 0 0 100,000 0 100-55-00-68750 TAX SHARING AGREEMENTS 873,535 1,731,750 1,488,000 1,733,000 1,733,000 100-55-00-69200 SURETY BONDS 35,000 64,163 70,000 70,000 70,000 100-55-00-69999 CONTINGENCIES 0 0 0 0 0 TOTAL OTHER SERVICES 908,535 1,795,913 1,558,000 1,803,000 1,803,000 100-55-00-83900 OTHER CAPITAL IMPROVEMENTS 0 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 0 0 100-55-00-91200 TRSF TO TRANSPORTATION FUND 0 11,370 9,995 9,995 0 100-55-00-91210 TRSF TO MFT FUND 0 0 0 0 0 100-55-00-91300 TRANSFER TO DEBT SERVICE FUND 180,000 1,756,998 1,801,827 1,801,827 1,801,827 100-55-00-91400 TRANSFER TO CAPITAL PROJECTS FUND 32,479 196,108 0 0 0 100-55-00-91410 TRSF TO FLEET FUND 24,588 81,674 0 0 0 100-55-00-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 298,351 0 410,000 300,000 20,000 100-55-00-91650 TRSF TO AIRPORT FUND 16,853 0 0 0 0 100-55-00-91700 TRANSFER TO WORK COMP/LIABILITY FUN 0 0 0 0 0 100-55-00-91710 TRANSFER TO HEALTH INSURANCE FUND 0 0 0 0 0 TOTAL TRANSFERS OUT 552,271 2,046,150 2,221,822 2,111,822 1,821,827 TOTAL General Fund Support 2,428,767 4,646,422 4,584,181 5,011,685 4,668,549 GENERAL FUND REVENUE TOTALS = 20,405,172 35,716,044 37,669,854 37,557,837 37,652,042 GENERAL FUND EXPENDITURE TOTALS = 20,660,712 35,871,366 37,717,964 37,768,697 37,595,559 NET FUND TOTALS - SURPLUS / (DEFICIT) (255,540) (155,322) (48,110) (210,860) 56,483 Refuse & Recycling Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 680-00-00-34600 REFUSE & RECYCLING FEES 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 TOTAL SERVICE CHARGES 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 680-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME 0 0 0 0 0 TOTAL REFUSE & RECYCLING FUND REVENUES 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 680-00-00-64300 REFUSE REMOVAL SERVICES 988,952 2,028,643 2,101,035 2,091,265 1,858,452 TOTAL CONTRACTED SERVICES 988,952 2,028,643 2,101,035 2,091,265 1,858,452 680-00-00-86000 EQUIPMENT 0 0 0 0 6,000 TOTAL EQUIPMENT 0 0 0 0 6,000 680-00-00-91100 TRANSFER TO GENERAL FUND 35,350 104,000 124,000 124,000 124,000 TOTAL TRANSFERS OUT 35,350 104,000 124,000 124,000 124,000 TOTAL REFUSE & RECYCLING FUND EXPENSES 1,024,302 2,132,643 2,225,035 2,215,265 1,988,452 NET FUND TOTALS - SURPLUS / (DEFICIT) 39,080 27,840 (18,835) 48,175 21,222 Transportation Fund: FY2016.5 FY2017 FY2018 FY2018 FY2019 DSATS ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 200-30-36-33100 FEDERAL GRANTS 92,792 230,525 0 0 0 200-30-36-33150 FEDERAL PASS THROUGH GRANTS 0 0 213,755 242,021 219,276 200-30-36-33200 STATE GRANTS 23,198 57,631 53,308 60,505 54,819 TOTAL INTERGOVERNMENTAL REVENUES 115,989 288,156 267,063 302,526 274,095 200-30-36-38100 MISCELLANEOUS REVENUE 0 0 16,659 0 0 TOTAL OTHER INCOME 0 0 16,659 0 0 200-30-36-39100 TRANSFER FROM GENERAL FUND 0 11,370 9,995 0 0 TOTAL TRANSFERS IN 0 11,370 9,995 0 0 TOTAL Transportation Fund: DSATS REVENUES 115,989 299,526 293,717 302,526 274,095 200-30-36-41100 WAGES - FULL-TIME 49,045 102,336 106,007 103,363 122,592 200-30-36-41200 WAGES - PART-TIME 1,721 4,456 6,744 5,134 6,744 200-30-36-42100 EMPLOYER PORTION FICA 3,743 7,921 9,671 8,300 9,894 200-30-36-42200 EMPLOYER PORTION IMRF 7,921 15,516 17,746 15,205 18,034 200-30-36-42500 EMPLOYEE HEALTH INSURANCE 4,800 10,874 12,116 12,969 9,074 200-30-36-42600 WORKER'S COMPENSATION 345 559 559 425 496 200-30-36-41550 CAR ALLOWANCE 0 352 0 0 0 TOTAL PERSONNEL 67,575 142,014 152,843 145,396 166,834 200-30-36-62099 PRINTED MATERIALS 0 0 150 75 150 200-30-36-52000 OFFICE SUPPLIES 49 361 250 83 150 200-30-36-55000 GAS, OIL & ANTIFREEZE 178 223 375 442 375 200-30-36-51600 SUPPLIES/PARTS-TECHNOLOGY 212 2,288 1,718 1,337 1,776 TOTAL COMMODITIES 439 2,873 2,493 1,937 2,451 200-30-36-65100 FREIGHT & POSTAGE 32 50 180 90 180 200-30-36-61500 MAINTENANCE-EQUIPMENT 0 0 200 100 200 200-30-36-61700 MAINTENANCE-VEHICLES 228 0 500 250 500 200-30-36-64500 TELEPHONE SERVICES 132 256 300 251 360 200-30-36-65300 LEGAL EXPENSES & NOTICES 4,254 9,040 8,185 8,385 8,209 200-30-36-65200 MARKETING, ADS & PUBLIC INFO 440 401 1,230 800 1,660 200-30-36-66100 DUES & SUBSCRIPTIONS 0 829 500 528 970 200-30-36-66200 CONFERENCES/TRAINING 1,568 4,794 6,878 6,126 6,144 200-30-36-63800 CONTRACTED SERVICES 37,551 74,634 104,964 121,674 63,032 TOTAL CONTRACTED SERVICES 44,206 90,005 122,937 138,204 81,255 200-30-36-86200 OFFICE FURNITURE & EQUIPMENT 0 0 250 367 250 200-30-36-86100 TECHNOLOGY EQUIPMENT 1,167 3,664 500 314 500 200-30-36-86000 EQUIPMENT 0 0 0 0 0 TOTAL EQUIPMENT 1,167 3,664 750 681 750 200-30-36-91100 TRANSFER TO GENERAL FUND 2,602 7,841 15,188 16,308 17,240 200-30-36-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 0 1,500 0 0 0 TOTAL TRANSFERS OUT 2,602 9,341 15,188 16,308 17,240 TOTAL Transportation Fund: DSATS EXPENSES 115,989 247,897 294,211 302,526 268,530 NET Transportation Fund: DSATS 0 51,629 (494) 0 5,565 Transportation Fund: FY2016.5 FY2017 FY2018 FY2018 FY2019 City Transit ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 200-30-37-33100 FEDERAL GRANTS 592,145 1,216,836 3,495,410 2,693,543 2,349,650 200-30-37-33200 STATE GRANTS 1,104,480 1,939,712 4,720,400 2,650,239 5,182,020 TOTAL INTERGOVERNMENTAL REVENUES 1,696,625 3,156,547 8,215,810 5,343,782 7,531,670 200-30-37-38600 SALES OF ASSETS 0 1,184 0 0 0 200-30-37-38100 MISCELLANEOUS REVENUE 0 435 0 0 2,500,000 TOTAL OTHER INCOME 0 1,619 0 0 2,500,000 TOTAL Transportation Fund: City Transit REVENUES 1,696,625 3,158,167 8,215,810 5,343,782 10,031,670 200-30-37-41100 WAGES - FULL-TIME 28,850 58,691 116,260 120,589 205,018 200-30-37-41200 WAGES - PART-TIME 0 4,456 6,744 56,664 6,744 200-30-37-42100 EMPLOYER PORTION FICA 2,083 4,576 5,118 12,509 18,305 200-30-37-42200 EMPLOYER PORTION IMRF 4,659 8,899 8,849 18,117 30,915 200-30-37-42500 EMPLOYEE HEALTH INSURANCE 5,778 11,949 11,757 18,499 31,810 200-30-37-42600 WORKER'S COMPENSATION 230 372 372 608 916 TOTAL PERSONNEL 41,600 88,942 149,100 226,986 293,708 200-30-37-62099 PRINTED MATERIALS 0 0 2,000 4,000 4,000 200-30-37-52000 OFFICE SUPPLIES 49 123 350 134 250 200-30-37-55000 GAS, OIL & ANTIFREEZE 0 47 214 158 214 200-30-37-51600 SUPPLIES/PARTS-TECHNOLOGY 0 0 1,718 877 2,794 TOTAL COMMODITIES 49 170 4,282 5,169 7,258 200-30-37-65100 FREIGHT & POSTAGE 62 84 200 117 200 200-30-37-61500 MAINTENANCE-EQUIPMENT 0 0 200 100 200 200-30-37-61700 MAINTENANCE-VEHICLES 0 0 500 368 500 200-30-37-64500 TELEPHONE SERVICES 132 257 300 402 720 200-30-37-65300 LEGAL EXPENSES & NOTICES 3,664 6,341 8,552 5,869 8,609 200-30-37-65200 MARKETING. ADS & PUBLIC INFO 0 118 830 800 1,300 200-30-37-66100 DUES & SUBSCRIPTIONS 0 0 590 120 240 200-30-37-66200 CONFERENCES/TRAINING 2,074 2,573 15,540 9,538 9,104 200-30-37-63800 CONTRACTED SERVICES 1,632,263 2,635,462 6,224,319 4,228,772 9,217,862 TOTAL CONTRACTED SERVICES 1,638,195 2,644,833 6,251,031 4,246,086 9,238,735 200-30-37-86200 OFFICE FURNITURE & EQUIPMENT 0 0 500 617 500 200-30-37-86100 TECHNOLOGY EQUIPMENT 0 0 53,900 415,067 0 200-30-37-87000 VEHICLES 0 464,481 1,325,940 340,001 0 200-30-37-86000 EQUIPMENT 10,069 7,139 388,500 87,500 457,524 TOTAL EQUIPMENT 10,069 471,620 1,768,840 843,185 458,024 200-30-37-82000 NEW CONTRUCTION BUILDINGS 0 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 0 0 200-30-37-91100 TRANSFER TO GENERAL FUND 6,712 2,730 42,063 22,356 33,480 200-30-37-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 0 1,500 0 0 0 TOTAL TRANSFERS OUT 6,712 4,230 42,063 22,356 33,480 TOTAL Transportation Fund: City Transit EXPENSES 1,696,625 3,209,796 8,215,316 5,343,782 10,031,205 NET Transportation Fund: City Transit 0 (51,629) 494 0 465 TOTAL TRANSPORTATION FUND REVENUES 1,812,615 3,457,693 8,509,527 5,646,308 10,305,765 TOTAL TRANSPORTATION FUND EXPENDITURES 1,812,615 3,457,693 8,509,527 5,646,308 10,299,735 NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 0 0 6,030 Motor Fuel Tax Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 210-00-00-33150 FEDERAL PASS-THROUGH GRANTS 0 2,164 83,311 0 0 210-00-00-33200 STATE GRANTS 0 0 0 0 0 210-00-00-33550 MOTOR FUEL TAX ALLOTMENT 623,644 1,143,259 1,187,698 1,128,998 1,111,757 TOTAL INTERGOVERNMENTAL REVENUES 623,644 1,145,423 1,271,009 1,128,998 1,111,757 210-00-00-37100 INVESTMENT INTEREST 4,155 23,504 10,000 60,000 50,000 210-00-00-38200 REFUNDS / REIMBURSEMENTS 0 0 0 0 0 TOTAL OTHER INCOME 4,155 23,504 10,000 60,000 50,000 210-00-00-39100 TRANSFER FROM GENERAL FUND 0 0 0 0 0 TOTAL TRANSFERS IN 0 0 0 0 0 TOTAL MOTOR FUEL TAX FUND REVENUES 627,799 1,168,926 1,281,009 1,188,998 1,161,757 210-00-00-53100 SNOW / ICE CONTROL MATERIAL 0 77,057 100,000 100,000 100,000 TOTAL COMMODITIES 0 77,057 100,000 100,000 100,000 210-00-00-61450 SIDEWALKS-MAINTENANCE 0 18,502 0 9,011 0 210-00-00-62300 ARCHITECT / ENGINEERING SERVS 113,109 302,583 15,000 100,000 200,000 210-00-00-63650 LAND ACQUISITION SERVICES 46,000 1,800 0 15,000 0 210-00-00-64100 ELECTRIC SERVICES 182,639 399,097 350,000 350,000 425,000 210-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 0 0 0 TOTAL CONTRACTED SERVICES 341,749 721,982 365,000 474,011 625,000 210-00-00-81000 LAND ACQUISITION 0 0 140,000 13,000 0 210-00-00-83050 STREET MAINTENANCE 108,714 16,150 1,000,000 1,000,000 565,000 210-00-00-83000 STREET IMPROVEMENTS 34,981 0 0 0 250,000 210-00-00-83900 OTHER CAPITAL IMPROVEMENTS 2,958 84,998 340,000 100,000 0 TOTAL PERMANENT IMPROVEMENTS 146,653 101,148 1,480,000 1,113,000 815,000 210-00-00-91100 TRANSFER TO GENERAL FUND 0 0 0 0 0 TOTAL TRANSFERS OUT 0 0 0 0 0 TOTAL MOTOR FUEL TAX FUND EXPENSES 488,401 900,188 1,945,000 1,687,011 1,540,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 139,397 268,739 (663,991) (498,013) (378,243) Central Area Tax Increment Financing Fund #1 FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 260-00-00-30300 PROPERTY TAX - TIF 6,430,015 6,845,389 7,042,813 7,042,813 6,592,073 TOTAL PROPERTY TAXES 6,430,015 6,845,389 7,042,813 7,042,813 6,592,073 260-00-00-31100 STATE SALES TAX 0 0 0 0 0 TOTAL SALES & USE TAXES 0 0 0 0 0 260-00-00-37100 INVESTMENT INTEREST 20,273 59,488 24,800 161,389 20,000 260-00-00-37600 UNREALIZED INV GAIN/LOSS 0 0 0 0 0 260-00-00-38200 REFUNDS / REIMBURSEMENTS 0 3,931 0 0 0 TOTAL OTHER INCOME 20,273 63,419 24,800 161,389 20,000 TOTAL Central Area Tax Increment Financing Fund #1 6,450,288 6,908,809 7,067,613 7,204,202 6,612,073 REVENUES 260-00-00-61300 MAINTENANCE-BUILDINGS 0 0 0 0 0 260-00-00-61450 MAINTENANCE-SIDEWALKS 0 0 0 0 0 260-00-00-62100 FINANCIAL SERVICES 9,239 17,294 23,350 9,733 23,543 260-00-00-62300 ARCHITECT / ENGINEER SERVICES 26,686 14,977 665,000 10,890 10,000 260-00-00-65100 FREIGHT & POSTAGE 0 0 250 250 250 260-00-00-65200 MARKETING, ADS, PUBLIC INFO 0 0 16,000 0 5,000 260-00-00-65300 LEGAL EXPENSES & NOTICES 1,305 3,445 25,750 10,073 50,000 260-00-00-63650 LAND ACQUISITION SERVICES 0 0 10,000 3,000 5,000 260-00-00-63700 DEVELOPMENTAL SERVICES 86,181 10,127 0 8,710 50,000 260-00-00-63750 PROPERTY DEMOLITION 0 0 0 17,045 50,000 260-00-00-63800 CONTRACTED SERVICES 5,118 5,271 56,000 48,989 6,500 260-00-00-66100 DUES & SUBSCRIPTIONS 850 850 850 850 850 260-00-00-66200 CONFERENCES/TRAINING 0 1,316 1,500 1,484 1,500 260-00-00-68600 TIF SURPLUS DISTRIBUTION 0 0 0 3,521,407 0 260-00-00-69199 PRIV PROP REHAB / REDEVELOP 126,392 2,604,242 3,050,000 2,238,282 553,794 TOTAL CONTRACTED SERVICES 255,771 2,657,524 3,848,700 5,870,713 756,437 260-00-00-81000 LAND ACQUISITION 0 1,330 500,000 0 0 260-00-00-82000 REMODELING & RENOVATION 0 8,780 20,000 0 0 260-00-00-83000 STREET IMPROVEMENTS 6,000 7,701 500,000 0 0 260-00-00-83050 STREET MAINTENANCE 458,340 505,621 250,000 452,203 0 260-00-00-83200 STORM SEWER SYSTEM IMPS 0 0 0 0 0 260-00-00-83900 OTHER CAPITAL IMPROVEMENTS 3,752,660 3,193,883 3,716,407 32,000 179,050 TOTAL PERMANENT IMPROVEMENTS 4,217,000 3,717,315 4,986,407 484,203 179,050 260-00-00-91100 TRANSFER TO GENERAL FUND 282,740 678,576 678,576 100,000 80,000 260-00-00-91261 TRANSFER TO TIF #2 FUND 0 0 0 275,000 0 260-00-00-91375 TRANSFER TO TIF DEBT SERVICE FUND 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL TRANSFERS OUT 1,244,415 1,756,576 1,871,776 1,568,200 1,272,400 TOTAL Central Area Tax Increment Financing Fund #1 5,717,186 8,131,414 10,706,883 7,923,116 2,207,887 EXPENSES NET FUND TOTALS - SURPLUS / (DEFICIT) 733,102 (1,222,605) (3,639,270) (718,914) 4,404,186 Tax Increment Financing Fund #2 FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 261-00-00-30300 PROPERTY TAX - TIF 1,181,326 1,391,223 1,463,119 1,463,119 1,521,644 261-00-00-37100 INVESTMENT INTEREST 31,151 16,027 16,000 6,149 0 TOTAL PROPERTY TAXES 1,212,477 1,407,250 1,479,119 1,469,268 1,521,644 261-00-00-39260 TRANSFERS FROM TIF #1 FUND 0 0 0 275,000 0 TOTAL TRANSFERS IN 0 0 0 275,000 0 TOTAL Tax Increment Financing Fund #2 REVENUES 1,212,477 1,407,250 1,479,119 1,744,268 1,521,644 261-00-00-61420 MAINTENANCE-ALLEYS 0 0 0 0 0 261-00-00-61450 MAINTENANCE-SIDEWALKS 0 0 0 0 0 261-00-00-62300 ARCHITECT / ENGINEER SERVICES 0 0 0 0 0 261-00-00-62100 FINANCIAL SERVICES 496 718 5,700 5,700 690 261-00-00-68100 ECONOMIC DEVELOPMENT INCENTIVE 194,586 0 0 0 0 261-00-00-65100 LEGAL EXPENSES & NOTICES 285 220 10,000 0 0 261-00-00-68600 TIF SURPLUS DISTRIBUTION 0 0 0 9,750,000 0 261-00-00-69199 PRIV PROP REHAB / REDEVELOP 65,940 52,201 175,000 222,910 0 TOTAL CONTRACTED SERVICES 261,307 53,138 190,700 9,978,610 690 261-00-00-81000 LAND ACQUISITION 0 0 0 0 0 261-00-00-82000 REMODEL & RENOVATIONS 31,767 39,827 45,000 45,000 0 261-00-00-83000 STREET IMPROVEMENTS 0 248,947 250,000 250,000 0 261-00-00-83050 STREET MAINTENANCE 199,400 49,884 0 20,857 0 261-00-00-83200 STORM SEWER IMPROVEMENTS 0 0 0 0 0 261-00-00-83900 OTHER CAPITAL IMPROVEMENTS 1,278,578 148,714 0 0 0 TOTAL PERMANENT IMPROVEMENTS 1,509,745 487,373 295,000 315,857 0 261-00-00-91100 TRANSFER TO GENERAL FUND 47,877 113,198 113,198 60,000 20,000 TOTAL TRANSFERS OUT 47,877 113,198 113,198 60,000 20,000 TOTAL Tax Increment Financing Fund #2 EXPENSES 1,818,929 653,709 598,898 10,354,467 20,690 NET FUND TOTALS - SURPLUS / (DEFICIT) (606,452) 753,541 880,221 (8,610,199) 1,500,954 Housing Rehabilitation Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 285-00-00-37100 INVESTMENT INTEREST 33 61 50 50 50 285-00-00-38200 REFUNDS / REIMBURSEMENTS 4,028 0 6,000 0 1,000 285-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME 4,061 61 6,050 50 1,050 285-00-00-39280 TRANSFER FROM CDBG FUND 0 0 0 0 0 TOTAL TRANSFERS IN 0 0 0 0 0 TOTAL HOUSING REHABILITATION FUND REVENUES 4,061 61 6,050 50 1,050 285-00-00-62100 FINANCIAL SERVICES 248 359 338 338 350 285-00-00-63750 DEMOLITION SERVICES 0 0 0 0 25,000 285-00-00-63900 OTHER PROFESSIONAL SERVICES 0 0 500 0 500 285-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 500 0 500 285-00-00-66200 CONFERENCES/TRAINING 0 0 500 0 500 TOTAL CONTRACTED SERVICES 248 359 1,838 338 26,850 285-00-00-63700 DEVELOPMENTAL SERVICES 0 1,000 24,000 2,500 24,000 TOTAL PERMANENT IMPROVEMENTS 0 1,000 24,000 2,500 24,000 285-00-00-91100 TRANSFER TO GENERAL FUND 0 0 9,482 9,482 4,074 TOTAL TRANSFERS OUT 0 0 9,482 9,482 4,074 TOTAL HOUSING REHABILITATION FUND EXPENSES 248 1,359 35,320 12,320 54,924 NET FUND TOTALS - SURPLUS / (DEFICIT) 3,813 (1,298) (29,270) (12,270) (53,874) CDBG Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 280-00-00-33100 FEDERAL GRANTS 52,031 279,328 517,970 86,126 979,230 TOTAL INTERGOVERNMENTAL REVENUES 52,031 279,328 517,970 86,126 979,230 TOTAL CDBG FUND REVENUES 52,031 279,328 517,970 86,126 979,230 280-00-00-62099 PRINTED MATERIALS 0 0 500 0 500 280-00-00-52000 OFFICE SUPPLIES 0 0 500 100 150 TOTAL COMMODITIES 0 0 1,000 100 650 280-00-00-61450 MAINTENANCE-SIDEWALKS 0 1,000 40,000 0 39,680 280-00-00-62100 FINANCIAL SERVICES 563 651 676 676 700 280-00-00-62700 HUMAN & SOCIAL SERVICES 21,781 82,151 60,000 13,000 65,000 280-00-00-63750 DEMOLITION SERVICES 0 0 0 0 35,000 280-00-00-65100 FREIGHT & POSTAGE 21 108 100 100 150 280-00-00-65300 LEGAL EXPENSES & NOTICES 214 1,109 500 350 1,200 280-00-00-66100 DUES & SUBSCRIPTIONS 0 0 810 0 50 280-00-00-66200 CONFERENCES/TRAINING 0 1,056 800 0 800 280-00-00-63800 CONTRACTED SERVICES 0 0 10,500 0 16,000 TOTAL CONTRACTED SERVICES 22,578 86,075 113,386 14,126 158,580 280-00-00-63900 OTHER PROFESSIONAL SERVICES 0 0 0 0 0 TOTAL OTHER SERVICES 0 0 0 0 0 280-00-00-86100 TECHNOLOGY EQUIPMENT 0 0 1,300 0 0 TOTAL EQUIPMENT 0 0 1,300 0 0 280-00-00-63700 DEVELOPMENTAL SERVICES 14,149 11,500 159,986 25,000 100,000 280-00-00-83000 STREET IMPROVEMENTS 0 0 0 1,500 420,000 280-00-00-83900 OTHER CAPITAL IMPROVEMENTS 0 0 0 0 210,000 280-00-00-85500 WATER SYSTEM IMPROVEMENTS 0 929 0 0 0 TOTAL PERMANENT IMPROVEMENTS 14,149 12,429 159,986 26,500 730,000 280-00-00-91100 TRANSFER TO GENERAL FUND 15,303 25,326 82,298 45,400 90,000 280-00-00-91285 TRANSFER TO REHAB FUND 0 0 0 0 0 280-00-00-91600 TRANSFER TO WATER FUND 0 0 0 0 0 280-00-00-91620 TRANSFER TO WATER CAPITAL FUND 0 155,498 0 0 0 TOTAL TRANSFERS OUT 15,303 180,824 82,298 45,400 90,000 TOTAL CDBG FUND EXPENSES 52,031 279,328 357,970 86,126 979,230 NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 160,000 0 0 Heritage Ridge SSA#3 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 223-00-00-30200 PROPERTY TAX - SSA 0 1,000 1,000 1,000 1,000 223-00-00-37100 INVESTMENT INTEREST 0 0 0 0 10 TOTAL PROPERTY TAXES 0 1,001 1,000 1,000 1,010 TOTAL Heritage Ridge SSA#3 Fund REVENUES 0 1,001 1,000 1,000 1,010 223-00-00-61100 MAINTENANCE-GROUNDS 757 1,200 1,000 1,000 1,000 TOTAL CONTRACTED SERVICES 757 1,200 1,000 1,000 1,000 223-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Heritage Ridge SSA#3 Fund EXPENSES 1,257 1,700 1,500 1,500 1,500 NET FUND TOTALS - SURPLUS / (DEFICIT) (1,257) (699) (500) (500) (490) Knolls SSA#4 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 224-00-00-30200 PROPERTY TAX - SSA 5,000 5,497 5,500 5,500 5,500 224-00-00-37100 INVESTMENT INTEREST 0 2 0 0 10 TOTAL PROPERTY TAXES 5,000 5,499 5,500 5,500 5,510 TOTAL Knolls SSA#4 Fund REVENUES 5,000 5,499 5,500 5,500 5,510 224-00-00-61100 MAINTENANCE-GROUNDS 4,186 4,155 4,000 4,000 4,000 TOTAL CONTRACTED SERVICES 4,186 4,155 4,000 4,000 4,000 224-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Knolls SSA#4 Fund EXPENSES 4,686 4,655 4,500 4,500 4,500 NET FUND TOTALS - SURPLUS / (DEFICIT) 314 844 1,000 1,000 1,010 Heartland Fields SSA#14 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 234-00-00-30200 PROPERTY TAX - SSA 2,500 2,500 2,500 2,500 2,500 234-00-00-37100 INVESTMENT INTEREST 0 1 0 0 10 TOTAL PROPERTY TAXES 2,500 2,501 2,500 2,500 2,510 TOTAL Heartland Fields SSA#14 Fund REVENUES 2,500 2,501 2,500 2,500 2,510 234-00-00-61100 MAINTENANCE-GROUNDS 380 648 2,500 2,500 2,500 TOTAL CONTRACTED SERVICES 380 648 2,500 2,500 2,500 234-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Heartland Fields SSA#14 Fund EXPENSES 880 1,148 3,000 3,000 3,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 1,620 1,353 (500) (500) (490) Greek Row SSA#6 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 226-00-00-30200 PROPERTY TAX - SSA 10,001 14,000 18,000 18,000 18,000 226-00-00-37100 INVESTMENT INTEREST 0 6 0 0 10 TOTAL PROPERTY TAXES 10,001 14,006 18,000 18,000 18,010 TOTAL Greek Row SSA#6 Fund REVENUES 10,001 14,006 18,000 18,000 18,010 226-00-00-64100 ELECTRIC SERVICES 1,124 17,987 17,500 17,500 17,500 TOTAL PERMANENT IMPROVEMENTS 1,124 17,987 17,500 17,500 17,500 226-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Greek Row SSA#6 Fund EXPENSES 1,624 18,487 18,000 18,000 18,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 8,377 (4,481) 0 0 10 Foreign Fire Insurance Tax Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 290-00-00-31950 MISCELLANEOUS TAXES 45,876 50,459 45,000 48,000 48,000 290-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME 45,876 50,459 45,000 48,000 48,000 TOTAL Foreign Fire Insurance Tax Fund REVENUES 45,876 50,459 45,000 48,000 48,000 290-00-00-51300 SUPPLIES/PARTS-BUILDINGS 14,002 7,877 6,000 6,000 6,000 290-00-00-52800 FIREFIGHTING SUPPLIES & EQUIPMENT 823 6,706 10,000 10,000 10,000 290-00-00-54000 UNIFORMS/PROTECTIVE CLOTHING 0 0 0 0 0 290-00-00-53300 SMALL TOOLS & EQUIPMENT 746 664 0 4,696 5,000 TOTAL COMMODITIES 15,572 15,247 16,000 20,696 21,000 290-00-00-62100 FINANCIAL SERVICES 0 0 0 0 0 290-00-00-61300 MAINTENANCE-BUILDINGS 0 0 0 435 0 290-00-00-65200 MARKETING ADS & PUBLIC INFO 2,103 597 0 200 500 290-00-00-66100 DUES & SUBSCRIPTIONS 571 1,816 1,521 1,521 1,472 TOTAL CONTRACTED SERVICES 2,674 2,413 1,521 2,156 1,972 290-00-00-86200 OFFICE FURNITURE & EQUIPMENT 5,700 14,747 5,200 5,905 6,000 290-00-00-86000 EQUIPMENT 0 0 5,000 0 7,500 TOTAL EQUIPMENT 5,700 14,747 10,200 5,905 13,500 290-00-00-83900 OTHER CAPITAL IMPROVEMENTS 0 11,977 6,500 6,000 10,000 TOTAL PERMANENT IMPROVEMENTS 0 11,977 6,500 6,000 10,000 TOTAL Foreign Fire Insurance Tax Fund EXPENSES 23,946 44,384 34,221 34,757 46,472 NET FUND TOTALS - SURPLUS / (DEFICIT) 21,930 6,074 10,779 13,243 1,528 General Debt Service Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 300-00-00-31400 HOTEL/MOTEL TAX 22,701 45,822 46,000 45,100 50,000 300-00-00-31600 HOME RULE MOTOR FUEL TAX 140,595 0 0 0 0 TOTAL SALES & USE TAXES 163,297 45,822 46,000 45,100 50,000 300-00-00-35300 PARKING FINES 14,052 53,619 41,000 48,000 41,000 TOTAL FINES 14,052 53,619 41,000 48,000 41,000 300-00-00-39100 TRANSFER FROM GENERAL FUND 180,000 1,756,998 1,801,827 1,801,827 1,801,827 300-00-00-39405 TRSF FROM PUBLIC BLDG FUND 0 0 0 0 0 300-00-00-38800 DEBT ISSUE PROCEEDS 0 0 0 0 0 TOTAL TRANSFERS IN 180,000 1,756,998 1,801,827 1,801,827 1,801,827 TOTAL GENERAL DEBT SERVICE FUND REVENUES 357,348 1,856,439 1,888,827 1,894,927 1,892,827 300-00-00-62100 FINANCIAL SERVICES 1,425 1,900 1,900 1,900 1,900 300-00-00-75000 DEBT SERVICE - PRINCIPAL 0 1,258,425 1,295,000 1,295,000 1,335,000 300-00-00-76000 DEBT SERVICE - INTEREST 319,652 627,629 591,927 591,927 548,929 TOTAL BOND AND DEBT SERVICE 321,077 1,887,954 1,888,827 1,888,827 1,885,829 TOTAL GENERAL DEBT SERVICE FUND EXPENSES 321,077 1,887,954 1,888,827 1,888,827 1,885,829 NET FUND TOTALS - SURPLUS / (DEFICIT) 36,271 (31,515) 0 6,100 6,998 Tax Increment Financing Debt Service Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 375-00-00-37100 INVESTMENT INTEREST 0 0 0 0 0 TOTAL OTHER INCOME 0 0 0 0 0 375-00-00-39260 TRANSFER FROM TIF FUND #1 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL TRANSFERS IN 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL Tax Increment Financing Debt Service Fund REVENUES 961,675 1,078,000 1,193,200 1,193,200 1,192,400 375-00-00-62100 FINANCIAL SERVICES 0 0 0 0 0 375-00-00-75000 DEBT SERVICE - PRINCIPAL 845,000 870,000 1,020,000 1,020,000 1,060,000 375-00-00-76000 DEBT SERVICE - INTEREST 116,675 208,000 173,200 173,200 132,400 TOTAL BOND AND DEBT SERVICE 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL Tax Increment Financing Debt Service Fund EXPENSES 961,675 1,078,000 1,193,200 1,193,200 1,192,400 NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 0 0 0 Capital Projects Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 400-00-00-31200 HOME RULE SALES TAX 0 0 0 0 0 400-00-00-31600 HOME RULE MOTOR FUEL TAX 188,097 356,161 650,000 614,719 614,719 TOTAL SALES & USE TAXES 188,097 356,161 650,000 614,719 614,719 400-00-00-33200 STATE GRANTS 0 0 0 0 0 TOTAL INTERGOVERNMENTAL REVENUES 0 0 0 0 0 400-00-00-38200 REFUNDS / REIMBURSEMENTS 0 11,944 0 1,736 0 400-00-00-34900 RENTAL INCOME 0 0 0 0 0 400-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 400-00-00-34790 TRAFFIC IMPACT FEE 0 250 0 0 0 TOTAL OTHER INCOME 0 12,194 0 1,736 0 400-00-00-39100 TRANSFER FROM GENERAL FUND 32,479 196,108 0 0 0 TOTAL TRANSFERS IN 32,479 196,108 0 0 0 TOTAL CAPITAL PROJECTS FUND REVENUES 220,576 564,463 650,000 616,455 614,719 400-00-00-61450 MAINTENANCE-SIDEWALKS 55,703 3,278 0 0 0 400-00-00-62300 ARCHITECT/ENGINEER SERVICES 0 0 0 0 100,000 400-00-00-63800 CONTRACTED SERVICES 0 0 50,000 0 0 TOTAL CONTRACTED SERVICES 55,703 3,278 50,000 0 100,000 400-00-00-86100 TECHNOLOGY EQUIPMENT 0 0 60,000 0 0 TOTAL EQUIPMENT 0 0 60,000 0 0 400-00-00-61300 MAINTENANCE-BUILDINGS 4,969 26,745 0 30,000 30,000 400-00-00-81000 LAND ACQUSITION 0 196,773 30,000 1,565 0 400-00-00-83100 ALLEY IMPROVEMENTS 56,803 2,957 0 0 0 400-00-00-83050 STREET MAINTENANCE 9,826 385,052 132,400 300,000 700,000 TOTAL PERMANENT IMPROVEMENTS 71,598 611,527 162,400 331,565 730,000 400-00-00-91420 TRANSFER TO EQUIPMENT FUND 0 0 0 60,000 0 TOTAL TRANSFERS 0 0 0 60,000 0 TOTAL CAPITAL PROJECTS FUND EXPENSES 127,301 614,805 272,400 391,565 830,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 93,275 (50,342) 377,600 224,890 (215,281) Fleet Replacement Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 410-00-00-38200 REFUNDS / REIMBURSEMENTS 5,202 11,333 0 0 0 410-00-00-35700 ADMINISTRATIVE TOW FINES 0 0 0 0 0 410-00-00-38600 SALE OF SURPLUS PROPERTY 2,315 4,460 0 0 0 410-00-00-34900 RENTAL INCOME 97,833 197,800 0 0 0 410-00-00-38100 MISCELLANEOUS REVENUE 35,833 40,000 0 0 0 TOTAL OTHER INCOME 141,183 253,593 0 0 0 410-00-00-39100 TRANSFER FROM GENERAL FUND 24,588 81,674 0 0 0 410-00-00-39420 TRANSFER FROM EQUIPMENT FUND 0 77,066 0 0 0 TOTAL TRANSFERS IN 24,588 158,740 0 0 0 410-00-00-38825 LOAN PROCEEDS 0 0 0 0 0 TOTAL BONDS & NOTES PROCEEDS 0 0 0 0 0 TOTAL FLEET REPLACEMENT FUND REVENUES 165,771 412,333 0 0 0 410-00-00-79000 LEASE PURCHASE CONTRACTS 0 0 0 0 0 TOTAL OTHER SERVICES 0 0 0 0 0 410-00-00-77000 LOAN PRINCIPAL 16,667 16,667 0 0 0 TOTAL BONDS & NOTES PROCEEDS 16,667 16,667 0 0 0 410-00-00-87000 VEHICLES 42,708 255,666 0 0 0 TOTAL EQUIPMENT 42,708 255,666 0 0 0 410-00-00-91100 TRANSFER TO GENERAL FUND 0 140,000 0 0 0 410-00-00-91100 TRANSFER TO CAPITAL EQUIPMENT FUND 181,922 0 0 0 0 TOTAL TRANSFERS OUT 181,922 140,000 0 0 0 TOTAL FLEET REPLACEMENT FUND EXPENSES 241,297 412,333 0 0 0 NET FUND TOTALS - SURPLUS / (DEFICIT) (75,526) 0 0 0 0 *Combined with Capital Equipment Replacement Fund 53 beginning in FY18 CAPITAL EQUIPMENT REPLACEMENT FUND FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 420-00-00-31200 HOME RULE SALES TAX 0 0 0 0 0 TOTAL SALES TAX 0 0 0 0 0 420-00-00-31200 STATE GRANTS 0 0 0 0 0 TOTAL GRANTS 0 0 0 0 0 420-00-00-37100 INVESTMENT INTEREST 0 0 0 0 20 420-00-00-38200 REFUNDS & REIMBURSEMENTS 76,000 160,840 170,000 194,000 172,500 420-00-00-38600 SALE OF SURPLUS PROPERTY 21,200 0 5,000 8,000 5,000 420-00-00-34900 RENTAL INCOME 0 0 154,477 154,877 154,877 420-00-00-38100 MISCELLANEOUS REVENUE 0 0 40,000 40,000 40,000 TOTAL OTHER INCOME 97,200 160,840 369,477 396,877 372,397 420-00-00-38400 TRANSFER FROM CAPITAL FUND 60,000 0 420-00-00-39100 TRANSFER FROM GENERAL FUND 298,351 0 410,000 300,000 20,000 420-00-00-39200 TRANSFER FROM TRANSPORTATION FUND 0 3,000 0 0 0 420-00-00-39600 TRANSFER FROM WATER FUND 0 7,500 0 0 0 420-00-00-39700 TRANSFER FROM WORK COMP FUND 243,000 0 0 0 0 420-00-00-39410 TRSF FROM FLEET FUND 181,922 0 0 0 0 TOTAL TRANSFERS IN 723,273 10,500 410,000 360,000 20,000 420-00-00-39200 LOAN PROCEEDS 0 0 0 0 0 TOTAL BONDS & NOTES PROCEEDS 0 0 0 0 0 TOTAL CAPITAL EQUIPMENT REPLACEMENT FUND REVENUES 820,473 171,340 779,477 756,877 392,397 420-00-00-39200 AMBULANCE SUPPPLIES & EQUIPMENT 0 0 0 0 0 420-00-00-52600 PATROL SUPPLIES & EQUIPMENT 0 0 0 0 0 TOTAL COMMODITIES 0 0 0 0 0 420-00-00-61500 MAINTENANCE-EQUIPMENT 65,372 243,791 62,000 62,000 0 TOTAL CONTRACTED SERVICES 65,372 243,791 62,000 62,000 0 420-00-00-79000 LEASE PURCHASE CONTRACTS 0 15,493 0 0 0 420-00-00-77000 LOAN PRINCIPAL 0 0 16,667 16,667 16,667 TOTAL OTHER 0 0 16,667 16,667 16,667 420-00-00-86100 TECHNOLOGY EQUIPMENT 0 21,812 366,000 281,304 100,494 420-00-00-87000 VEHICLES 0 0 254,000 254,000 0 420-00-00-86000 EQUIPMENT 972 235,995 0 0 0 420-00-00-86300 TELEPHONE & RADIO EQUIPMENT 0 0 300,000 190,000 0 TOTAL EQUIPMENT 972 257,807 920,000 725,304 100,494 420-00-00-91100 TRANSFER TO GENERAL FUND 0 69,181 0 0 0 420-00-00-91410 TRANSFER TO FLEET FUND 0 77,066 0 0 0 TOTAL TRANSFERS OUT 0 146,247 0 0 0 TOTAL CAPITAL EQUIPMENT REPLACEMENT FUND EXPENSES 66,343 663,338 998,667 803,971 117,161 NET FUND TOTALS - SURPLUS / (DEFICIT) 754,129 (491,998) (219,190) (47,094) 275,236 Water Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 600-00-00-34880 IMPACT FEES 0 0 0 0 0 600-00-00-34880 WATER PERMITS 1,832 23,538 20,000 29,010 30,000 600-00-00-32900 OTHER PERMITS 0 100 0 1,400 1,500 TOTAL LICENSES & PERMITS 1,832 23,638 20,000 30,410 31,500 600-00-00-34800 WATER SALES 2,805,238 5,410,020 5,469,112 5,114,980 5,345,154 600-00-00-34850 WATER SERVICE CHARGES 78,220 138,901 120,000 163,435 170,789 TOTAL SERVICE CHARGES 2,883,458 5,548,921 5,589,112 5,278,415 5,515,943 600-00-00-37100 INVESTMENT INTEREST 15,728 5,225 25,500 0 25,000 600-00-00-38200 REFUNDS / REIMBURSEMENTS 157 4,745 0 0 0 600-00-00-38600 SALE OF SURPLUS PROPERTY 5,459 5,546 2,000 6,824 2,000 600-00-00-38100 MISCELLANEOUS REVENUE 14,918 28,176 24,000 11,558 12,000 TOTAL OTHER INCOME 36,262 43,692 51,500 18,382 39,000 600-00-00-39280 TRANSFER FROM CDBG FUND 0 0 0 0 0 600-00-00-39620 TRANSFER FROM WATER CAPITAL 0 1,473,244 0 0 0 600-00-00-38825 LOAN PROCEEDS 0 0 0 0 0 TOTAL BONDS & NOTES PROCEEDS 0 1,473,244 0 0 0 TOTAL WATER FUND REVENUES 2,921,552 7,089,494 5,660,612 5,327,207 5,586,443 600-00-00-41100 WAGES - FULL-TIME 712,295 1,451,564 1,464,919 1,418,384 1,399,499 600-00-00-41300 WAGES - OVERTIME 68,128 107,508 121,294 130,000 135,000 600-00-00-41200 WAGES - PART-TIME 25,871 61,254 88,879 71,557 82,079 600-00-00-41400 LONGEVITY PAY 12,406 24,565 25,280 23,576 25,892 600-00-00-42100 EMPLOYER PORTION FICA 58,338 118,556 130,323 121,284 113,341 600-00-00-42200 EMPLOYER PORTION IMRF 130,097 243,090 247,475 239,671 177,789 600-00-00-41500 CLOTHING ALLOWANCE 0 11,770 7,141 6,462 6,961 600-00-00-42500 EMPLOYEE HEALTH INSURANCE 176,254 501,291 522,572 522,572 510,815 600-00-00-42600 WORKER'S COMPENSATION 61,525 123,050 234,050 234,050 234,050 600-00-00-48150 ACCRUED COMPENSATED LEAVE (51,075) (13,859) 0 0 0 600-00-00-48350 NET OPEB-WATER 5,103 2,630 0 0 0 600-00-00-48250 IMRF NPO - WATER 422,642 (42,265) 0 0 0 600-00-00-41550 CAR ALLOWANCE 1,372 3,824 4,098 3,573 4,098 TOTAL PERSONNEL 1,622,956 2,592,979 2,846,031 2,771,129 2,689,524 600-00-00-62099 PRINTED MATERIALS 1,009 2,195 1,700 2,655 1,700 600-00-00-52000 OFFICE SUPPLIES 39 254 500 350 500 600-00-00-51300 SUPPLIES/PARTS-BUILDINGS 2,432 6,023 8,000 5,250 8,000 600-00-00-51700 SUPPLIES/PARTS-VEHICLES 4,807 14,018 16,000 7,200 16,000 600-00-00-51410 SUPPLIES/PARTS-STREETS 30,761 62,929 55,000 33,700 55,000 600-00-00-51996 POTABLE WATER SYSTEM PARTS 22,418 41,080 55,000 63,400 65,000 600-00-00-53100 SNOW / ICE CONTROL MATERIAL 0 0 500 0 500 600-00-00-51500 SUPPLIES/PARTS-EQUIPMENT 9,246 18,551 20,000 15,000 20,000 600-00-00-55000 FUEL, OIL, & LUBRICANTS 8,815 19,373 25,000 25,000 25,000 600-00-00-53200 WATER SYSTEM CHEMICALS 110,655 223,614 245,515 230,000 250,000 600-00-00-54000 UNIFORMS/PROTECTIVE CLOTHING 654 276 1,000 470 1,000 600-00-00-51600 SUPPLIES/PARTS-TECHNOLOGY 448 422 1,000 0 1,000 600-00-00-52500 JANITORIAL SUPPLIES 965 2,512 3,000 300 2,000 600-00-00-53300 SMALL TOOLS & EQUIPMENT 2,808 5,728 7,000 5,000 7,000 600-00-00-59999 COMMODITIES 0 40 500 335 500 TOTAL COMMODITIES 195,058 397,014 439,715 388,660 453,200 Water Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 600-00-00-65500 RENTAL-BLDG & EQUIP 2,338 4,517 5,241 5,000 5,500 600-00-00-65100 FREIGHT & POSTAGE 35,670 27,882 38,000 38,000 40,000 600-00-00-61500 MAINTENANCE-EQUIPMENT 1,491 533 7,000 500 5,000 600-00-00-61300 MAINTENANCE-BUILDINGS 8,387 39,176 46,000 43,300 47,000 600-00-00-61100 MAINTENANCE-GROUNDS 244 699 2,000 1,207 2,100 600-00-00-61700 MAINTENANCE-VEHICLES 2,491 3,461 6,000 3,500 6,000 600-00-00-61400 MAINTENANCE-INFRASTRUCTURE 32,285 22,375 59,000 23,500 100,000 600-00-00-62400 TECHNOLOGY SERVICES 8,785 9,425 13,000 10,800 37,329 600-00-00-62300 ARCHITECT / ENGINEERING SERVS 11,865 270,098 281,000 281,000 391,168 600-00-00-64500 TELEPHONE SERVICES 3,860 8,484 9,000 5,280 9,000 600-00-00-62100 FINANCIAL SERVICES 21,668 46,070 30,393 48,400 50,000 600-00-00-64300 REFUSE REMOVAL SERVICES 6,313 10,180 9,000 9,000 9,500 600-00-00-64200 NATURAL GAS SERVICES 6,998 23,048 25,000 25,000 25,000 600-00-00-64100 ELECTRIC SERVICES 76,184 149,683 170,000 150,000 170,000 600-00-00-64000 UTILITIES 58,714 112,410 131,500 131,500 131,500 600-00-00-62500 LAB TESTING SERVICES 2,283 3,558 5,105 5,105 5,000 600-00-00-65300 LEGAL EXPENSES & NOTICES 20,808 53,480 75,621 55,000 80,000 600-00-00-65200 MARKETING, ADS, PUBLIC INFO 67 85 1,000 1,000 6,000 600-00-00-66100 DUES & SUBSCRIPTIONS 155 2,317 2,400 2,028 2,500 600-00-00-66200 CONFERENCES/TRAINING 870 4,617 3,200 1,500 3,200 600-00-00-65400 TAXES, LICENSES, & FEES 147 200 130 100 200 600-00-00-63800 CONTRACTED SERVICES 3,484 45,478 32,000 32,000 35,000 TOTAL CONTRACTED SERVICES 305,106 837,775 951,590 872,720 1,160,997 600-00-00-71000 BAD DEBT EXPENSE 0 24,531 0 0 0 600-00-00-72500 DEPRECIATION-WATER 529,348 1,067,229 0 0 0 600-00-00-69200 SURETY BONDS 15,000 27,500 30,000 30,000 30,000 600-00-00-69800 UTILITY REBATE PROGRAM 100 2,822 10,000 7,500 10,000 TOTAL OTHER SERVICES 544,448 1,122,081 40,000 37,500 40,000 600-00-00-75000 DEBT SERVICE - PRINCIPAL 0 0 273,875 273,875 275,500 600-00-00-76000 DEBT SERVICE - INTEREST 10,844 15,378 14,858 14,858 10,617 600-00-00-77000 LOAN PRINCIPAL 0 (0) 460,381 460,381 472,094 600-00-00-78000 LOAN INTEREST 30,047 51,471 43,432 43,432 31,721 TOTAL DEBT SERVICES 40,891 66,849 792,546 792,546 789,932 600-00-00-86200 OFFICE FURNITURE & EQUIPMENT 0 2,388 500 0 500 600-00-00-86300 TELEPHONE & RADIO EQUIPMENT 1,011 0 1,000 0 1,000 600-00-00-85100 WATER METERS 0 0 0 0 0 600-00-00-85500 WATER SYSTEM IMPROVEMENTS 0 59,988 135,000 100,000 181,000 TOTAL EQUIPMENT 1,011 62,376 136,500 100,000 182,500 600-00-00-85000 WATER MAINS 0 0 0 0 0 600-00-00-85510 WATER SPRINKLER IMPROVEMENTS 0 0 0 50,000 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 50,000 0 600-00-00-91100 TRANSFER TO GENERAL FUND 271,100 316,000 310,400 310,400 321,800 600-00-00-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 0 7,500 0 0 0 600-00-00-91620 TRANSFER TO WATER CAPITAL FUND 316,800 1,955,000 1,050,000 1,050,000 1,000,000 TOTAL TRANSFERS OUT 587,900 2,278,500 1,360,400 1,360,400 1,321,800 TOTAL WATER FUND EXPENSES 3,297,370 7,357,575 6,566,782 6,372,955 6,637,953 NET FUND TOTALS - SURPLUS / (DEFICIT) (375,819) (268,080) (906,170) (1,045,748) (1,051,510) Water Construction Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 610-00-00-34880 IMPACT FEES 4,515 30,024 75,000 20,000 20,000 TOTAL LICENSES & PERMITS 4,515 30,024 75,000 20,000 20,000 610-00-00-37100 INVESTMENT INTEREST 3,221 5,238 4,600 2,000 0 TOTAL INTEREST 3,221 5,238 4,600 2,000 0 TOTAL WATER CONSTRUCTION FUND REVENUES 7,736 35,262 79,600 22,000 20,000 610-00-00-85000 WATER MAINS 0 0 0 0 0 610-00-00-85500 WATER SYSTEM IMPROVEMENTS 0 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 0 0 TOTAL WATER CONSTRUCTION FUND EXPENSES 0 0 0 0 0 NET FUND TOTALS - SURPLUS / (DEFICIT) 7,736 35,262 79,600 22,000 20,000 Water Capital Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 620-00-00-34800 WATER SALES REVENUE 39,563 160,313 300,000 260,000 350,000 TOTAL SERVICE CHARGES 39,563 160,313 300,000 260,000 350,000 620-00-00-39280 TRANSFER FROM CDBG FUND 0 155,498 160,000 0 0 620-00-00-39600 TRANSFER FROM WATER FUND 316,800 1,955,000 1,050,000 1,050,000 1,000,000 TOTAL TRANSFERS IN 316,800 2,110,498 1,210,000 1,050,000 1,000,000 TOTAL WATER CAPITAL FUND REVENUES 356,363 2,270,810 1,510,000 1,310,000 1,350,000 620-00-00-86100 TECHNOLOGY EQUIPMENT 798 2,715 285,000 157,852 71,977 620-00-00-87000 VEHICLES 0 5,218 32,000 0 255,000 620-00-00-86000 EQUIPMENT 0 4,779 0 0 0 620-00-00-85100 WATER METERS 56,504 82,538 75,000 60,000 70,000 TOTAL EQUIPMENT 57,302 95,250 392,000 217,852 396,977 620-00-00-85000 WATER MAINS 0 0 385,000 385,000 1,435,000 620-00-00-85500 WAER SYSTEM IMPROVEMENTS 0 0 760,000 570,000 80,000 TOTAL PERMANENT IMPROVEMENTS 0 0 1,145,000 955,000 1,515,000 620-00-00-91600 TRANSFER TO WATER FUND 0 1,473,244 0 0 0 TOTAL TRANSFERS OUT 0 1,473,244 0 0 0 TOTAL WATER CAPITAL FUND EXPENSES 57,302 1,568,493 1,537,000 1,172,852 1,911,977 NET FUND TOTALS - SURPLUS / (DEFICIT) 299,061 702,317 (27,000) 137,148 (561,977) Airport Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 650-00-00-31200 HOME RULE SALES TAX 0 452 0 5,000 5,000 650-00-00-31100 STATE SALES TAX 0 264 0 3,000 3,000 650-00-00-31600 HOME RULE MOTOR FUEL TAX 0 267,120 269,956 296,000 296,000 650-00-00-33150 FEDERAL PASS-THROUGH GRANTS 41,316 0 0 0 0 650-00-00-33200 STATE GRANTS 1,512 0 36,550 36,550 0 TOTAL INTERGOVERNMENTAL REVENUES 42,829 267,835 306,506 340,550 304,000 650-00-00-34500 FUEL SALES 172,216 392,619 500,000 470,000 500,000 TOTAL SERVICE CHARGES 172,216 392,619 500,000 470,000 500,000 650-00-00-37100 INVESTMENT INTEREST 4 94 100 0 0 650-00-00-38200 REFUNDS / REIMBURSEMENTS 5,212 326 5,000 2,000 5,000 650-00-00-38600 SALE OF ASSETS 10,000 0 0 0 0 650-00-00-34900 RENTAL INCOME 155,837 357,528 368,000 353,435 370,435 650-00-00-34950 AIRPORT OPERATIONS 0 26,759 20,000 26,000 27,000 650-00-00-38700 CONTRIBUTED CAPITAL 0 789,468 0 0 0 650-00-00-38100 MISCELLANEOUS REVENUE 2,130 13,040 2,000 27,000 27,000 TOTAL OTHER INCOME 173,183 1,187,215 395,100 408,435 429,435 650-00-00-39100 TRANSFER FROM GENERAL FUND 16,853 0 0 0 0 TOTAL TRANSFERS IN 16,853 0 0 0 0 TOTAL AIRPORT FUND REVENUES 405,080 1,847,669 1,201,606 1,218,985 1,233,435 650-00-00-41100 WAGES - FULL-TIME 64,391 132,632 142,517 139,270 147,091 650-00-00-41300 WAGES - OVERTIME 0 0 0 0 0 650-00-00-41200 WAGES - PART-TIME 55,991 121,677 138,515 121,031 126,479 650-00-00-42100 EMPLOYER PORTION FICA 8,827 18,718 20,734 19,357 20,928 650-00-00-42200 EMPLOYER PORTION IMRF 13,937 20,110 21,034 20,487 17,651 650-00-00-42500 EMPLOYEE HEALTH INSURANCE 12,412 27,165 31,141 31,141 31,050 650-00-00-42600 WORKER'S COMPENSATION 8,813 14,303 14,303 14,303 14,303 650-00-00-48160 ACCRUED COMPENSATED LEAVE (2,298) 2,260 0 0 0 650-00-00-48360 NET OPEB-AIRPORT 595 284 0 0 0 650-00-00-48260 IMRF NPO - AIRPORT 40,047 (3,492) 0 0 0 650-00-00-41550 CAR ALLOWANCE 238 418 476 476 476 TOTAL PERSONNEL 202,953 334,074 368,720 346,065 357,978 650-00-00-51000 BOARDS & COMMISSIONS 0 0 0 0 100 650-00-00-62099 PRINTED MATERIALS 0 418 250 320 250 650-00-00-52000 OFFICE SUPPLIES 0 157 250 210 250 650-00-00-51300 SUPPLIES/PARTS-BUILDINGS 6,827 14,324 12,250 10,650 11,750 650-00-00-51700 SUPPLIES/PARTS-VEHICLES 1,603 1,418 3,250 2,200 3,250 650-00-00-55100 AIRPORT FUEL (FOR RESALE) 115,188 320,046 350,000 400,000 425,000 650-00-00-53100 ICE/SNOW CONTROL SUPPLIES 5,245 15,543 25,000 25,000 25,000 650-00-00-53000 OPERATING SUPPLIES 167 155 350 350 350 650-00-00-55000 FUEL, OIL, & LUBRICANTS 8,194 6,437 25,000 20,000 23,000 650-00-00-51600 SUPPLIES/PARTS-TECHNOLOGY 0 312 1,000 800 1,000 650-00-00-52500 JANITORIAL SUPPLIES 0 165 500 450 500 650-00-00-53300 SMALL TOOLS & EQUIPMENT 423 395 1,750 1,400 1,750 650-00-00-59999 COMMODITIES 0 0 0 0 0 TOTAL COMMODITIES 137,646 359,370 419,600 461,380 492,200 650-00-00-65100 FREIGHT & POSTAGE 0 83 150 100 150 650-00-00-61500 MAINTENANCE-EQUIPMENT 4,852 23,126 30,000 21,300 30,000 650-00-00-61300 MAINTENANCE-BUILDINGS 9,730 22,011 18,800 17,100 17,800 650-00-00-61100 MAINTENANCE-GROUNDS 7,479 11,322 10,000 7,000 10,000 Airport Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 650-00-00-61700 MAINTENANCE-VEHICLES 4,724 4,311 4,000 3,100 4,000 650-00-00-61999 AIRPORT - MAINTENANCE 297 27 500 0 500 650-00-00-62300 ARCHITECT / ENGINEERING SERVS 0 17,924 0 2,180 8,528 650-00-00-64500 TELEPHONE SERVICES 5,452 14,145 12,250 12,250 12,250 650-00-00-62100 FINANCIAL SERVICES 1,487 11,342 2,028 12,000 12,000 650-00-00-64100 ELECTRIC SERVICES 26,666 48,458 50,000 45,000 45,000 650-00-00-64000 UTILITIES 3,733 10,058 9,000 9,500 9,000 650-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 2,000 1,000 1,300 650-00-00-65200 MARKETING, ADS, & PUBLIC INFO 4,986 15,007 12,500 10,770 11,100 650-00-00-66100 DUES & SUBSCRIPTIONS 1,354 3,077 2,700 2,700 2,700 650-00-00-66200 CONFERENCES/TRAINING 2,843 2,695 3,400 3,695 3,850 650-00-00-65400 TAXES, LICENSES, & FEES 15,360 3,326 32,000 47,900 48,400 TOTAL CONTRACTED SERVICES 93,563 186,912 189,328 195,595 216,578 650-00-00-63800 CONTRACTED SERVICES 14,368 15,956 25,000 19,100 25,000 650-00-00-72600 DEPRECIATION-AIRPORT 193,574 388,475 0 0 0 650-00-00-69200 SURETY BONDS 22,087 25,483 36,300 38,582 38,600 TOTAL OTHER SERVICES 225,427 429,913 61,300 57,682 63,600 650-00-00-75000 DEBT SERVICE - PRINCIPAL 0 0 66,125 66,125 69,500 650-00-00-76000 DEBT SERVICE - INTEREST 2,669 3,786 3,670 3,670 2,623 650-00-00-79000 MUNICIPAL LEASE / PURCHASE 0 0 0 0 0 650-00-00-79999 AMORTIZATION COSTS 0 0 0 0 0 TOTAL DEBT AND BOND SERVICE 2,669 3,786 69,795 69,795 72,123 650-00-00-86200 OFFICE FURNITURE & EQUIPMENT 0 500 1,000 1,000 1,000 650-00-00-86000 BOND ISSUANCE COSTS 0 4,002 6,600 4,400 6,600 650-00-00-86300 TELEPHONE & RADIO EQUIPMENT 0 703 1,950 1,800 1,950 650-00-00-86301 LEASED EQUIPMENT 2,269 6,298 5,600 5,600 5,600 TOTAL EQUIPMENT 2,269 11,503 15,150 12,800 15,150 650-00-00-83900 OTHER CAPITAL IMPROVEMENTS 10,094 31,711 36,550 85,000 0 TOTAL PERMANENT IMPROVEMENTS 10,094 31,711 36,550 85,000 0 TOTAL AIRPORT FUND EXPENSES 674,621 1,357,269 1,160,443 1,228,317 1,217,629 NET FUND TOTALS - SURPLUS / (DEFICIT) (269,540) 490,400 41,163 (9,332) 15,806 WORKER'S COMPENSATION/Liability Insurance FY2016.5 FY2017 FY2018 FY2018 FY2019 Fund ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 700-00-00-38500 EMPLOYER CONTRIBUTION 601,604 650,659 881,659 881,659 881,659 TOTAL SERVICE CHARGES 601,604 650,659 881,659 881,659 881,659 700-00-00-37100 INVESTMENT INTEREST 7,406 1,211 1,500 7,200 1,500 700-00-00-38200 REFUNDS / REIMBURSEMENTS 0 0 0 0 0 700-00-00-38300 PROPERTY DAMAGE COMPENSATION 0 940 15,000 39,500 15,000 TOTAL OTHER INCOME 7,406 2,151 16,500 46,700 16,500 700-00-00-39100 TRANSFER FROM GENERAL FUND 0 0 0 0 0 700-00-00-39100 TRANSFER FROM LIAB INSUR FUND 151,274 0 0 0 0 700-00-00-39720 TRANSFER FROM LIAB INSUR FUND 0 158,301 0 0 0 TOTAL TRANSFERS IN 151,274 158,301 0 0 0 TOTAL WORKER'S COMPENSATION/LIABILITY INSURANCE 760,284 811,111 898,159 928,359 898,159 FUND REVENUES 700-00-00-62200 LEGAL SERVICES 0 0 0 0 0 700-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 41,308 41,308 34,300 700-00-00-66200 CONFERENCES/TRAINING 0 0 8,500 0 0 700-00-00-63999 TPA ADMINISTRATION 25,400 40,234 55,000 55,000 36,500 700-00-00-63800 CONTRACTED SERVICES 219,150 461,763 474,832 465,521 479,487 TOTAL CONTRACTED SERVICES 244,550 501,997 579,640 561,829 550,287 700-00-00-69200 SURETY BONDS 0 0 565 575 565 700-00-00-69150 CLAIMS: SELF-INSURANCECLAIMS: WORK C 120,871 218,935 400,000 400,000 400,000 700-00-00-69100 CLAIMS: LIAB & PROP INSURANCE 0 0 100,000 75,000 100,000 TOTAL OTHER SERVICES 120,871 218,935 500,565 475,575 500,565 700-00-00-91100 TRANSFER TO GENERAL FUND 0 130,000 0 249,392 0 700-00-00-91720 TRANSFER TO PROPERTY/LIABILITY 0 167,950 0 0 0 700-00-00-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 243,000 0 0 0 0 TOTAL TRANSFERS OUT 243,000 297,950 0 249,392 0 TOTAL WORKER'S COMPENSATION/LIABILITY INSURANCE 608,421 1,018,881 1,080,205 1,286,796 1,050,852 FUND EXPENSES NET FUND TOTALS - SURPLUS / (DEFICIT) 151,863 (207,770) (182,046) (358,437) (152,693) EMPLOYEE HEALTH INSURANCE Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 710-00-00-38500 EMPLOYER CONTRIBUTIONS 2,361,968 4,259,005 4,667,907 4,609,308 4,730,065 710-00-00-38510 EMPLOYEE CONTRIBUTIONS 381,193 822,508 876,317 846,365 857,276 710-00-00-38520 RETIREE CONTRIBUTIONS 211,778 431,019 663,386 482,805 584,392 710-00-00-38530 LIBRARY CONTRIBUTIONS 63,810 146,026 194,611 208,040 210,919 710-00-00-38599 SECTION 125 CONTRIBUTIONS 0 0 0 0 0 710-00-00-38590 OTHER CONTRIBUTIONS 3,983 12,344 744 8,379 800 TOTAL SERVICE CHARGES 3,022,732 5,670,902 6,402,965 6,154,897 6,383,452 710-00-00-37100 INVESTMENT INTEREST 19 35 10 100 50 710-00-00-37200 REFUNDS / REIMBURSEMENTS 4,901 0 0 901 0 TOTAL OTHER INCOME 4,920 35 10 1,001 50 710-00-00-39100 TRANSFER FROM GENERAL FUND 0 0 0 0 0 TOTAL TRANSFERS IN 0 0 0 0 0 TOTAL EMPLOYEE HEALTH INSURANCE FUND REVENUES 3,027,652 5,670,937 6,402,975 6,155,898 6,383,502 710-00-00-42100 EMPLOYER PORTION FICA 2,934 9,288 17,672 9,602 13,946 710-00-00-42200 EMPLOYER PORTION IMRF 5,672 17,993 26,978 17,603 22,380 TOTAL PERSONNEL 8,606 27,281 44,650 27,205 36,326 710-00-00-62100 FINANCIAL SERVICES 0 18 20 22 25 710-00-00-62600 MEDICAL SERVICES 0 0 0 0 0 710-00-00-66200 CONFERENCES/TRAINING 0 0 0 0 0 710-00-00-63998 FLEX ADMINISTRATION 2,700 5,494 5,400 5,418 5,400 TOTAL CONTRACTED SERVICES 2,700 5,512 5,420 5,440 5,425 710-00-00-42999 SECTION 125 PAYMENTS 0 (1,331) 0 0 0 710-00-00-42580 EMPLOYEE LIFE INSURANCE 7,277 14,894 15,219 15,234 16,000 710-00-00-67500 WELLNESS BENEFIT PAYMENTS 9,834 35,336 60,000 40,000 60,000 710-00-00-67100 EMPLOYEE HEALTH INSURANCE 1,817,323 3,895,917 4,055,224 3,932,260 4,362,886 710-00-00-67300 RETIREE HEALTH INSURANCE 747,240 1,513,667 1,703,135 1,524,713 1,679,689 710-00-00-67400 PEHP PLAN 16,200 33,225 33,750 33,750 33,750 710-00-00-67200 LIBRARY HEALTH INSURANCE 64,505 135,046 194,611 141,084 210,919 710-00-00-41700 DEFERRED COMPENSATION 56,267 171,735 165,400 164,045 159,580 710-00-00-41800 HSA CONTRIBUTIONS 25,000 46,875 65,000 88,375 80,000 710-00-00-41850 INSURANCE OPT-OUT CONTRIBUTION 0 11,569 18,000 24,887 27,000 TOTAL OTHER SERVICES 2,743,647 5,856,933 6,310,339 5,964,348 6,629,824 TOTAL EMPLOYEE HEALTH INSURANCE FUND EXPENSES 2,754,952 5,889,726 6,360,409 5,996,993 6,671,575 NET FUND TOTALS - SURPLUS / (DEFICIT) 272,700 (218,789) 42,566 158,905 (288,073) Property & Liability Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 720-00-00-38500 EMPLOYER CONTRIBUTIONS 65,000 110,000 0 0 0 TOTAL SERVICE CHARGES 65,000 110,000 0 0 0 720-00-00-38300 PROPERTY DAMAGE COMPENSATION (1,224) 83,300 0 0 0 720-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME (1,224) 83,300 0 0 0 720-00-00-39700 TRANSFER FROM WORKERS COMP 0 167,950 0 0 0 TOTAL TRANSFERS IN 0 167,950 0 0 0 TOTAL PROPERTY & LIABILITY FUND REVENUES 63,776 361,250 0 0 0 720-00-00-62200 LEGAL SERVICES 0 0 0 0 0 720-00-00-65300 LEGAL EXPENSES & NOTICES 10,404 20,808 0 0 0 TOTAL CONTRACTED SERVICES 10,404 20,808 0 0 0 720-00-00-69200 SURETY BONDS 350 564 0 0 0 720-00-00-69100 CLAIMS: LIAB & PROP INSURANCE 39,676 171,239 0 0 0 720-00-00-63900 OTHER PROFESSIONAL SERVICES 0 10,338 0 0 0 TOTAL OTHER SERVICES 40,026 182,141 0 0 0 720-00-00-91700 TRANSFER TO WORK COMP/LIABILITY FUN 151,274 158,301 0 0 0 TOTAL TRANSFERS OUT 151,274 158,301 0 0 0 TOTAL PROPERTY & LIABILITY FUND EXPENSES 201,704 361,250 0 0 0 NET FUND TOTALS - SURPLUS / (DEFICIT) (137,928) 0 0 0 0 *Combined with WORKER'S COMPENSATION/Liability Insurance Fund 70 beginning in FY18 Police Pension Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 830-00-00-38500 EMPLOYER CONTRIBUTIONS 2,085,233 2,485,107 2,987,254 2,987,254 3,079,438 TOTAL PROPERTY TAXES 2,085,233 2,485,107 2,987,254 2,987,254 3,079,438 830-00-00-38510 EMPLOYEE CONTRIBUTIONS 294,236 579,016 591,160 568,720 599,999 TOTAL SERVICE CHARGES 294,236 579,016 591,160 568,720 599,999 830-00-00-37100 INVESTMENT INTEREST 446,219 624,758 617,000 730,000 730,000 830-00-00-37500 GAIN/LOSS ON INVESTMENTS 1,091,934 3,710,308 665,000 0 0 830-00-00-37600 UNREALIZED INV GAIN/LOSS 0 0 0 1,300,000 1,300,000 830-00-00-38100 MISCELLANEOUS REVENUE 0 175 0 0 0 TOTAL OTHER INCOME 1,538,153 4,335,241 1,282,000 2,030,000 2,030,000 TOTAL POLICE PENSION FUND REVENUES 3,917,622 7,399,364 4,860,414 5,585,974 5,709,437 830-00-00-41950 PENSIONER COMPENSATION 1,447,549 3,238,369 3,306,500 3,349,734 3,650,225 830-00-00-41970 CONTRIBUTION REFUNDS 0 0 50,000 50,000 50,000 830-00-00-41960 SERVICE CREDIT TRANSFER 0 0 50,000 50,000 50,000 TOTAL PERSONNEL 1,447,549 3,238,369 3,406,500 3,449,734 3,750,225 830-00-00-62150 INVESTMENT SERVICES 21,779 43,479 45,600 57,343 63,078 830-00-00-62750 INSURANCE SERVICES 4,416 9,031 8,800 8,915 9,807 830-00-00-63800 CONTRACTED SERVICES 0 0 0 11,814 12,995 830-00-00-63900 OTHER PROFESSIONAL SERVICES 17,582 28,489 32,100 30,200 40,260 830-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 4,000 1,146 1,260 830-00-00-66200 CONFERENCES/TRAINING 0 0 6,100 4,757 5,233 TOTAL CONTRACTED SERVICES 21,998 37,520 51,000 114,175 132,633 TOTAL POLICE PENSION FUND EXPENSES 1,491,326 3,319,368 3,457,500 3,563,909 3,882,858 NET FUND TOTALS - SURPLUS / (DEFICIT) 2,426,296 4,079,996 1,402,914 2,022,065 1,826,579 Fire Pension Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 850-00-00-38500 EMPLOYER CONTRIBUTIONS 2,512,631 2,968,723 3,463,310 3,183,910 3,503,332 TOTAL PROPERTY TAXES 2,512,631 2,968,723 3,463,310 3,183,910 3,503,332 850-00-00-38510 EMPLOYEE CONTRIBUTIONS 338,056 521,427 477,148 490,649 477,150 TOTAL SERVICE CHARGES 338,056 521,427 477,148 490,649 477,150 850-00-00-37100 INVESTMENT INTEREST 503,412 893,135 480,000 730,000 730,000 850-00-00-37500 GAIN/LOSS ON INVESTMENT 965,198 2,286,496 950,000 1,300,000 1,300,000 850-00-00-37600 UNREALIZED INV GAIN/LOSS 0 0 0 475,255 489,512 850-00-00-38100 MISCELLANEOUS REVENUE 0 4,258 0 31,644 32,594 TOTAL OTHER INCOME 1,468,610 3,183,889 1,430,000 2,536,899 2,552,106 TOTAL FIRE PENSION FUND REVENUES 4,319,297 6,674,039 5,370,458 6,211,458 6,532,588 850-00-00-41950 PENSIONER COMPENSATION 1,607,243 3,436,210 3,760,000 3,537,465 3,643,589 850-00-00-41970 CONTRIBUTION REFUNDS 0 0 15,000 15,000 15,000 TOTAL PERSONNEL 1,607,243 3,436,210 3,775,000 3,552,465 3,658,589 850-00-00-62150 INVESTMENT SERVICES 21,459 44,076 45,500 64,914 71,406 850-00-00-63800 CONTRACTED SERVICES 0 0 0 10,931 12,025 850-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 10,500 5,657 6,223 850-00-00-66200 CONFERENCES/TRAINING 0 0 1,600 3,857 4,243 850-00-00-63900 OTHER PROFESSIONAL SERVICES 17,540 32,390 34,700 41,653 45,818 TOTAL CONTRACTED SERVICES 38,999 76,466 92,300 127,012 139,715 TOTAL FIRE PENSION FUND EXPENSES 1,646,242 3,512,676 3,867,300 3,679,477 3,798,304 NET FUND TOTALS - SURPLUS / (DEFICIT) 2,673,055 3,161,362 1,503,158 2,531,981 2,734,284 DeKalb Public Library Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 900-00-00-30170 PROPERTY TAX-LIBRARY 2,768,573 2,770,128 2,748,500 2,748,500 2,621,799 TOTAL PROPERTY TAXES 2,768,573 2,770,128 2,748,500 2,748,500 2,621,799 900-00-00-33100 FEDERAL GRANTS 0 13,866 13,865 13,865 34,000 900-00-00-33150 STATE GRANTS 0 4,649,709 33,940 33,940 11,000 900-00-00-33200 LOCAL GRANTS 0 154,835 90,000 90,000 0 900-00-00-33600 PERSONAL PROPERTY REPLACEMENT TAX 14,583 36,954 30,000 30,000 20,400 TOTAL INTERGOVERNMENTAL REVENUES 14,583 4,855,363 167,805 167,805 65,400 900-00-00-34990 LIBRARY NON-RESIDENT DUES 2,008 3,513 3,400 3,400 3,500 900-00-00-35890 LIBRARY FINES 23,830 45,989 39,000 39,000 45,900 TOTAL FINES 25,838 49,502 42,400 42,400 49,400 900-00-00-37100 INVESTMENT INTEREST (55) 455 0 0 0 900-00-00-38600 SALE OF SURPLUS PROPERTY 7,390 0 0 0 0 900-00-00-38850 TIF PROPERTY TAX SURPLUS 90,767 0 0 0 95,000 900-00-00-37600 UNREALIZED INV GAIN/LOSS (5,108) 10,291 0 0 0 900-00-00-38200 REFUNDS/REIMBURSEMENTS 4,291 10,961 8,000 8,000 0 900-00-00-34985 LIBRARY SALES 2,614 9,041 3,000 3,000 0 900-00-00-38400 DONATIONS / CONTRIBUTIONS 285,299 276,267 0 0 4,000 900-00-00-38490 ANNUAL CAMPAIGN 0 0 4,500 0 3,000 900-00-00-38100 MISCELLANEOUS REVENUE 1,555 (4,030) 0 4,500 15,405 900-00-00-38900 INTERFUND TRANSFERS 10,900 6,397 0 0 0 TOTAL OTHER INCOME 397,654 309,382 15,500 15,500 117,405 TOTAL DEKALB PUBLIC LIBRARY FUND REVENUES 3,206,648 7,984,375 2,974,205 2,974,205 2,854,004 900-00-00-41100 WAGES - FULL-TIME 332,743 966,235 733,370 733,370 776,000 900-00-00-41200 WAGES - PART-TIME 117,855 0 320,618 320,618 370,364 900-00-00-41300 WAGES - OVERTIME 0 0 0 0 0 900-00-00-42100 EMPLOYER PORTION FICA 33,735 69,442 80,630 80,630 88,000 900-00-00-42200 EMPLOYER PORTION IMRF 57,722 124,318 110,618 110,618 95,000 900-00-00-42500 EMPLOYEE HEALTH INSURANCE 54,090 104,485 157,454 157,454 122,923 900-00-00-42580 EMPLOYEE LIFE INSURANCE 70 3,234 154 154 231 900-00-00-42600 WORKER'S COMPENSATION 1,103 6,087 5,000 5,000 5,000 900-00-00-42700 UNEMPLOYMENT INSURANCE 729 3,208 3,200 3,200 3,200 TOTAL PERSONNEL 598,045 1,277,010 1,411,044 1,411,044 1,460,718 900-00-00-62099 PRINTED MATERIALS 61 140 0 0 0 900-00-00-52000 OFFICE SUPPLIES 7,525 18,084 23,000 23,000 21,000 900-00-00-51300 SUPPLIES/PARTS-BUILDINGS 4,617 9,702 0 0 5,000 900-00-00-63960 DONATIONS/FRIENDS OF THE LIBRARY 2,434 30,495 0 0 3,000 900-00-00-63965 ENDOWMENTS AND MEMORIALS 0 1,461 0 0 4,000 900-00-00-59900 LIBRARY MATERIALS 60,860 109,377 134,200 134,200 138,822 900-00-00-63970 LIBRARY ELECTRONIC RESOURCES 24,063 68,104 58,500 58,500 58,500 900-00-00-59900 PRODUCTS - RESALE 0 9,669 0 0 0 900-00-00-59999 COMMODITIES 9,653 212 0 0 9,800 TOTAL COMMODITIES 109,213 247,245 215,700 215,700 240,122 DeKalb Public Library Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 900-00-00-66300 TRAVEL EXPENSES 278 584 1,000 1,000 1,000 900-00-00-65100 FREIGHT & POSTAGE 4,538 5,009 5,000 5,000 5,000 900-00-00-61500 MAINTENANCE-EQUIPMENT 11,840 22,909 0 0 0 900-00-00-61900 MAINTENANCE-BOOKS 0 646 700 700 0 900-00-00-64500 TELEPHONE SERVICES 10,257 17,539 19,000 19,000 19,000 900-00-00-62100 FINANCIAL SERVICES 4,925 20,967 9,750 9,750 14,400 900-00-00-63950 LIBRARY PROGRAMS 4,494 13,827 12,674 12,674 13,200 900-00-00-63950 DONATION FOR PROGRAMS 0 738 0 0 0 900-00-00-64300 REFUSE REMOVAL SERVICES 3,812 7,713 8,820 8,820 3,000 900-00-00-61100 MAINTENANCE-GROUNDS 29,158 17,430 1,500 1,500 0 900-00-00-61300 MAINTENANCE-BUILDINGS 23,830 29,579 69,083 69,083 0 900-00-00-64200 NATURAL GAS SERVICES 10,056 9,155 16,000 16,000 16,000 900-00-00-64100 ELECTRIC SERVICES 461 1,341 1,308 1,308 1,450 900-00-00-64400 SEWER SERVICES 1,400 2,165 2,600 2,600 10,700 900-00-00-65200 MARKETING, ADS & PUBLIC INFO 26,434 10,983 21,500 21,500 13,000 900-00-00-66100 DUES & SUBSCRIPTIONS 321 650 1,620 1,620 2,000 900-00-00-66200 CONFERENCES/TRAINING 1,060 4,327 6,000 6,000 6,000 900-00-00-63955 GRANTS - PROGRAMS 0 5,139 0 0 0 TOTAL CONTRACTED SERVICES 132,865 170,700 176,555 176,555 104,750 900-00-00-63800 CONTRACTED SERVICES 13,792 27,686 25,000 25,000 119,700 900-00-00-62200 LEGAL SERVICES 4,110 17,265 7,500 7,500 7,500 900-00-00-63900 OTHER PROFESSIONAL SERVICES 4,064 15,074 4,500 4,500 4,500 900-00-00-69997 COLLECTION AGENCY 1,085 1,294 1,600 1,600 0 900-00-00-69998 PROFESSIONAL CONSULTING (IT) 1,096 14,831 15,520 15,520 6,400 900-00-00-69200 SURETY BONDS & INSURANCE 13,210 23,130 28,200 28,200 28,200 900-00-00-69999 CONTINGENCIES 0 0 0 0 0 TOTAL OTHER SERVICES 37,357 99,280 82,320 82,320 166,300 900-00-00-75000 DEBT SERVICE - PRINCIPAL 541,111 591,111 0 0 295,000 900-00-00-76000 DEBT SERVICE - INTEEST 204,907 431,736 0 0 194,225 900-00-00-77000 LOAN PRINCIPAL 0 0 0 0 361,111 900-00-00-78000 LOAN INTEREST 0 0 0 0 6,578 TOTAL BOND AND DEBT SERVICE 746,018 1,022,847 0 0 856,914 900-00-00-86200 OFFICE FURNITURE & EQUIPMENTMENT 16,222 0 6,000 6,000 0 900-00-00-64600 CABLE/INTERNET SERVICES (6,986) 1,809 11,608 11,608 0 900-00-00-86000 EQUIPMENT 3,044 11,823 0 0 5,000 TOTAL EQUIPMENT 12,279 13,632 17,608 17,608 5,000 900-00-00-79901 DEBT FINANCING 0 0 1,070,978 1,070,978 0 900-00-00-83900 OTHER CAPITAL IMPROVEMENTS 967,341 173,638 0 0 0 900-00-00-83900 DEBT SERVICE-PRINCIPAL 0 0 0 0 0 900-00-00-83900 DEBT SERVICE-INTEREST 0 0 0 0 0 900-00-00-91000 INTERFUND TRANSFERS 10,900 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 978,241 173,638 1,070,978 1,070,978 0 TOTAL DEKALB PUBLIC LIBRARY FUND EXPENSES 2,614,018 3,004,351 2,974,205 2,974,205 2,833,804 NET FUND TOTALS - SURPLUS / (DEFICIT) 592,629 4,980,023 0 0 20,200 Section Five Special Revenue Funds  Transportation Fund  Motor Fuel Tax  Heritage Ridge SSA #3  Knolls Subdivision SSA #4  Greek Row SSA #6  Heartland Fields SSA #14  Central Area Tax Increment Financing #1  Tax Increment Financing #2  Community Development Block Grant Fund  Housing Rehabilitation Fund  Foreign Fire Insurance Fund Transportation Fund: FY2016.5 FY2017 FY2018 FY2018 FY2019 DSATS ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 200-30-36-33100 FEDERAL GRANTS 92,792 230,525 0 0 0 200-30-36-33150 FEDERAL PASS THROUGH GRANTS 0 0 213,755 242,021 219,276 200-30-36-33200 STATE GRANTS 23,198 57,631 53,308 60,505 54,819 TOTAL INTERGOVERNMENTAL REVENUES 115,989 288,156 267,063 302,526 274,095 200-30-36-38100 MISCELLANEOUS REVENUE 0 0 16,659 0 0 TOTAL OTHER INCOME 0 0 16,659 0 0 200-30-36-39100 TRANSFER FROM GENERAL FUND 0 11,370 9,995 0 0 TOTAL TRANSFERS IN 0 11,370 9,995 0 0 TOTAL Transportation Fund: DSATS REVENUES 115,989 299,526 293,717 302,526 274,095 200-30-36-41100 WAGES - FULL-TIME 49,045 102,336 106,007 103,363 122,592 200-30-36-41200 WAGES - PART-TIME 1,721 4,456 6,744 5,134 6,744 200-30-36-42100 EMPLOYER PORTION FICA 3,743 7,921 9,671 8,300 9,894 200-30-36-42200 EMPLOYER PORTION IMRF 7,921 15,516 17,746 15,205 18,034 200-30-36-42500 EMPLOYEE HEALTH INSURANCE 4,800 10,874 12,116 12,969 9,074 200-30-36-42600 WORKER'S COMPENSATION 345 559 559 425 496 200-30-36-41550 CAR ALLOWANCE 0 352 0 0 0 TOTAL PERSONNEL 67,575 142,014 152,843 145,396 166,834 200-30-36-62099 PRINTED MATERIALS 0 0 150 75 150 200-30-36-52000 OFFICE SUPPLIES 49 361 250 83 150 200-30-36-55000 GAS, OIL & ANTIFREEZE 178 223 375 442 375 200-30-36-51600 SUPPLIES/PARTS-TECHNOLOGY 212 2,288 1,718 1,337 1,776 TOTAL COMMODITIES 439 2,873 2,493 1,937 2,451 200-30-36-65100 FREIGHT & POSTAGE 32 50 180 90 180 200-30-36-61500 MAINTENANCE-EQUIPMENT 0 0 200 100 200 200-30-36-61700 MAINTENANCE-VEHICLES 228 0 500 250 500 200-30-36-64500 TELEPHONE SERVICES 132 256 300 251 360 200-30-36-65300 LEGAL EXPENSES & NOTICES 4,254 9,040 8,185 8,385 8,209 200-30-36-65200 MARKETING, ADS & PUBLIC INFO 440 401 1,230 800 1,660 200-30-36-66100 DUES & SUBSCRIPTIONS 0 829 500 528 970 200-30-36-66200 CONFERENCES/TRAINING 1,568 4,794 6,878 6,126 6,144 200-30-36-63800 CONTRACTED SERVICES 37,551 74,634 104,964 121,674 63,032 TOTAL CONTRACTED SERVICES 44,206 90,005 122,937 138,204 81,255 200-30-36-86200 OFFICE FURNITURE & EQUIPMENT 0 0 250 367 250 200-30-36-86100 TECHNOLOGY EQUIPMENT 1,167 3,664 500 314 500 200-30-36-86000 EQUIPMENT 0 0 0 0 0 TOTAL EQUIPMENT 1,167 3,664 750 681 750 200-30-36-91100 TRANSFER TO GENERAL FUND 2,602 7,841 15,188 16,308 17,240 200-30-36-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 0 1,500 0 0 0 TOTAL TRANSFERS OUT 2,602 9,341 15,188 16,308 17,240 TOTAL Transportation Fund: DSATS EXPENSES 115,989 247,897 294,211 302,526 268,530 NET Transportation Fund: DSATS 0 51,629 (494) 0 5,565 Transportation Fund: FY2016.5 FY2017 FY2018 FY2018 FY2019 City Transit ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 200-30-37-33100 FEDERAL GRANTS 592,145 1,216,836 3,495,410 2,693,543 2,349,650 200-30-37-33200 STATE GRANTS 1,104,480 1,939,712 4,720,400 2,650,239 5,182,020 TOTAL INTERGOVERNMENTAL REVENUES 1,696,625 3,156,547 8,215,810 5,343,782 7,531,670 200-30-37-38600 SALES OF ASSETS 0 1,184 0 0 0 200-30-37-38100 MISCELLANEOUS REVENUE 0 435 0 0 2,500,000 TOTAL OTHER INCOME 0 1,619 0 0 2,500,000 TOTAL Transportation Fund: City Transit REVENUES 1,696,625 3,158,167 8,215,810 5,343,782 10,031,670 200-30-37-41100 WAGES - FULL-TIME 28,850 58,691 116,260 120,589 205,018 200-30-37-41200 WAGES - PART-TIME 0 4,456 6,744 56,664 6,744 200-30-37-42100 EMPLOYER PORTION FICA 2,083 4,576 5,118 12,509 18,305 200-30-37-42200 EMPLOYER PORTION IMRF 4,659 8,899 8,849 18,117 30,915 200-30-37-42500 EMPLOYEE HEALTH INSURANCE 5,778 11,949 11,757 18,499 31,810 200-30-37-42600 WORKER'S COMPENSATION 230 372 372 608 916 TOTAL PERSONNEL 41,600 88,942 149,100 226,986 293,708 200-30-37-62099 PRINTED MATERIALS 0 0 2,000 4,000 4,000 200-30-37-52000 OFFICE SUPPLIES 49 123 350 134 250 200-30-37-55000 GAS, OIL & ANTIFREEZE 0 47 214 158 214 200-30-37-51600 SUPPLIES/PARTS-TECHNOLOGY 0 0 1,718 877 2,794 TOTAL COMMODITIES 49 170 4,282 5,169 7,258 200-30-37-65100 FREIGHT & POSTAGE 62 84 200 117 200 200-30-37-61500 MAINTENANCE-EQUIPMENT 0 0 200 100 200 200-30-37-61700 MAINTENANCE-VEHICLES 0 0 500 368 500 200-30-37-64500 TELEPHONE SERVICES 132 257 300 402 720 200-30-37-65300 LEGAL EXPENSES & NOTICES 3,664 6,341 8,552 5,869 8,609 200-30-37-65200 MARKETING. ADS & PUBLIC INFO 0 118 830 800 1,300 200-30-37-66100 DUES & SUBSCRIPTIONS 0 0 590 120 240 200-30-37-66200 CONFERENCES/TRAINING 2,074 2,573 15,540 9,538 9,104 200-30-37-63800 CONTRACTED SERVICES 1,632,263 2,635,462 6,224,319 4,228,772 9,217,862 TOTAL CONTRACTED SERVICES 1,638,195 2,644,833 6,251,031 4,246,086 9,238,735 200-30-37-86200 OFFICE FURNITURE & EQUIPMENT 0 0 500 617 500 200-30-37-86100 TECHNOLOGY EQUIPMENT 0 0 53,900 415,067 0 200-30-37-87000 VEHICLES 0 464,481 1,325,940 340,001 0 200-30-37-86000 EQUIPMENT 10,069 7,139 388,500 87,500 457,524 TOTAL EQUIPMENT 10,069 471,620 1,768,840 843,185 458,024 200-30-37-82000 NEW CONTRUCTION BUILDINGS 0 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 0 0 200-30-37-91100 TRANSFER TO GENERAL FUND 6,712 2,730 42,063 22,356 33,480 200-30-37-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 0 1,500 0 0 0 TOTAL TRANSFERS OUT 6,712 4,230 42,063 22,356 33,480 TOTAL Transportation Fund: City Transit EXPENSES 1,696,625 3,209,796 8,215,316 5,343,782 10,031,205 NET Transportation Fund: City Transit 0 (51,629) 494 0 465 TOTAL TRANSPORTATION FUND REVENUES 1,812,615 3,457,693 8,509,527 5,646,308 10,305,765 TOTAL TRANSPORTATION FUND EXPENDITURES 1,812,615 3,457,693 8,509,527 5,646,308 10,299,735 NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 0 0 6,030 Motor Fuel Tax Fund ______________________________________________________________________________ FUND 210 The City receives a per capita allotment of Illinois Motor Fuel Tax (MFT) revenues on a monthly basis from a State tax on gasoline purchases. These funds can be used only for various street maintenance and improvement projects, and related costs as set forth by the State of Illinois. Annual MFT allotments to the City are approximately $1.1 million and are used for the annual maintenance program, design and partial construction of various capital projects, as well as street lighting, salt purchase and street operations. FY19 Projects:  Electricity $425,000  Peace Road Corridor Study $200,000  Twombly Road Reconstruction $250,000  Road Salt $100,000  First Street Rehabilitation $500,000  Pavement Condition Index Survey $65,000 Purchasing road salt for snow and ice removal operations may be supported by Motor Fuel Tax funds. This is a recurring cost that occurs on an annual basis. Electricity may be supported by Motor Fuel Tax funds. The electricity is used to power street lights throughout the City as well as fees for lighting equipment from ComEd. A Pavement Condition Index Survey is conducted intermediately to monitor the condition of the City’s 130 miles of roads. This information is critical for identifying and prioritizing street maintenance. Peace road corridor will be subject to development and demand in the near- and long-term. This all- encompassing corridor study will give the City and DSATS a projection and plan of when and how to support and expand this infrastructure asset. The limits of the study will be from Gurler Road to UPRR overpass north of IL38. Twombly Road, connecting several housing developments and rural commuters to the community/University, is in significant disrepair. A multi-jurisdictional project, led by the County and Township with financial contributions from the City, will reconstruct the segment immediately west of Annie Glidden Road. First Street is an arterial functioning as a key thoroughfare for the community. It is targeted as a priority high by a recent pavement condition index due to its degradation. The intent is to initiate the rehabilitation efforts in 2019 by addressing the segment from Dresser Road north to Stoney Creek Road; addressing the remainder to Bethany Road in subsequent years as rapidly as funding allows. Motor Fuel Tax Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 210-00-00-33150 FEDERAL PASS-THROUGH GRANTS 0 2,164 83,311 0 0 210-00-00-33200 STATE GRANTS 0 0 0 0 0 210-00-00-33550 MOTOR FUEL TAX ALLOTMENT 623,644 1,143,259 1,187,698 1,128,998 1,111,757 TOTAL INTERGOVERNMENTAL REVENUES 623,644 1,145,423 1,271,009 1,128,998 1,111,757 210-00-00-37100 INVESTMENT INTEREST 4,155 23,504 10,000 60,000 50,000 210-00-00-38200 REFUNDS / REIMBURSEMENTS 0 0 0 0 0 TOTAL OTHER INCOME 4,155 23,504 10,000 60,000 50,000 210-00-00-39100 TRANSFER FROM GENERAL FUND 0 0 0 0 0 TOTAL TRANSFERS IN 0 0 0 0 0 TOTAL MOTOR FUEL TAX FUND REVENUES 627,799 1,168,926 1,281,009 1,188,998 1,161,757 210-00-00-53100 SNOW / ICE CONTROL MATERIAL 0 77,057 100,000 100,000 100,000 TOTAL COMMODITIES 0 77,057 100,000 100,000 100,000 210-00-00-61450 SIDEWALKS-MAINTENANCE 0 18,502 0 9,011 0 210-00-00-62300 ARCHITECT / ENGINEERING SERVS 113,109 302,583 15,000 100,000 200,000 210-00-00-63650 LAND ACQUISITION SERVICES 46,000 1,800 0 15,000 0 210-00-00-64100 ELECTRIC SERVICES 182,639 399,097 350,000 350,000 425,000 210-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 0 0 0 TOTAL CONTRACTED SERVICES 341,749 721,982 365,000 474,011 625,000 210-00-00-81000 LAND ACQUISITION 0 0 140,000 13,000 0 210-00-00-83050 STREET MAINTENANCE 108,714 16,150 1,000,000 1,000,000 565,000 210-00-00-83000 STREET IMPROVEMENTS 34,981 0 0 0 250,000 210-00-00-83900 OTHER CAPITAL IMPROVEMENTS 2,958 84,998 340,000 100,000 0 TOTAL PERMANENT IMPROVEMENTS 146,653 101,148 1,480,000 1,113,000 815,000 210-00-00-91100 TRANSFER TO GENERAL FUND 0 0 0 0 0 TOTAL TRANSFERS OUT 0 0 0 0 0 TOTAL MOTOR FUEL TAX FUND EXPENSES 488,401 900,188 1,945,000 1,687,011 1,540,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 139,397 268,739 (663,991) (498,013) (378,243) Special Service Area Funds ______________________________________________________________________________ The City administers four operational Special Services Areas designated to pay the costs of various public maintenance and utility items. 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 maintaining 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 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. The Greek Row Special Service Area #6 (Fund 226) was created in 2004 to finance electrical costs of streetlighting placed upon private properties that benefits the neighborhood. Heartland Fields Special Service Area #14 (Fund 234) was created to authorize the maintenance, repair, regular care, renewal and replacement of the Common Facilities including, without limitation, 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 is meant to authorize the implementation and continuation of 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 proposed municipal services are unique and are in addition to the improvements provided and/or maintained by the City generally. Heritage Ridge SSA#3 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 223-00-00-30200 PROPERTY TAX - SSA 0 1,000 1,000 1,000 1,000 223-00-00-37100 INVESTMENT INTEREST 0 0 0 0 10 TOTAL PROPERTY TAXES 0 1,001 1,000 1,000 1,010 TOTAL Heritage Ridge SSA#3 Fund REVENUES 0 1,001 1,000 1,000 1,010 223-00-00-61100 MAINTENANCE-GROUNDS 757 1,200 1,000 1,000 1,000 TOTAL CONTRACTED SERVICES 757 1,200 1,000 1,000 1,000 223-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Heritage Ridge SSA#3 Fund EXPENSES 1,257 1,700 1,500 1,500 1,500 NET FUND TOTALS - SURPLUS / (DEFICIT) (1,257) (699) (500) (500) (490) Knolls SSA#4 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 224-00-00-30200 PROPERTY TAX - SSA 5,000 5,497 5,500 5,500 5,500 224-00-00-37100 INVESTMENT INTEREST 0 2 0 0 10 TOTAL PROPERTY TAXES 5,000 5,499 5,500 5,500 5,510 TOTAL Knolls SSA#4 Fund REVENUES 5,000 5,499 5,500 5,500 5,510 224-00-00-61100 MAINTENANCE-GROUNDS 4,186 4,155 4,000 4,000 4,000 TOTAL CONTRACTED SERVICES 4,186 4,155 4,000 4,000 4,000 224-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Knolls SSA#4 Fund EXPENSES 4,686 4,655 4,500 4,500 4,500 NET FUND TOTALS - SURPLUS / (DEFICIT) 314 844 1,000 1,000 1,010 Greek Row SSA#6 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 226-00-00-30200 PROPERTY TAX - SSA 10,001 14,000 18,000 18,000 18,000 226-00-00-37100 INVESTMENT INTEREST 0 6 0 0 10 TOTAL PROPERTY TAXES 10,001 14,006 18,000 18,000 18,010 TOTAL Greek Row SSA#6 Fund REVENUES 10,001 14,006 18,000 18,000 18,010 226-00-00-64100 ELECTRIC SERVICES 1,124 17,987 17,500 17,500 17,500 TOTAL PERMANENT IMPROVEMENTS 1,124 17,987 17,500 17,500 17,500 226-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Greek Row SSA#6 Fund EXPENSES 1,624 18,487 18,000 18,000 18,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 8,377 (4,481) 0 0 10 Heartland Fields SSA#14 Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 234-00-00-30200 PROPERTY TAX - SSA 2,500 2,500 2,500 2,500 2,500 234-00-00-37100 INVESTMENT INTEREST 0 1 0 0 10 TOTAL PROPERTY TAXES 2,500 2,501 2,500 2,500 2,510 TOTAL Heartland Fields SSA#14 Fund REVENUES 2,500 2,501 2,500 2,500 2,510 234-00-00-61100 MAINTENANCE-GROUNDS 380 648 2,500 2,500 2,500 TOTAL CONTRACTED SERVICES 380 648 2,500 2,500 2,500 234-00-00-91100 TRANSFER TO GENERAL FUND 500 500 500 500 500 TOTAL TRANSFERS OUT 500 500 500 500 500 TOTAL Heartland Fields SSA#14 Fund EXPENSES 880 1,148 3,000 3,000 3,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 1,620 1,353 (500) (500) (490) Central Area TIF #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 includes the downtown, Pleasant Street neighborhood, Sycamore Road, and later expanded to include the Ellwood Historic Neighborhood. At the time of being established the State of Illinois allowed municipalities to capture sales tax increment in addition to property tax increment. Collection of sales tax increment ended in 2013 and the Central Area TIF District now only collects incremental property tax revenue. In 2008, the City worked with the various taxing districts with overlapping jurisdictions to approve an intergovernmental agreement that declares one-half of annual 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 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. During FY17, the City began discussing a TIF Phase-Out plan and developing strategies for investing the remaining funds prior to the expiration of the two existing districts. It became apparent during those conversations that the available funding would not be sufficient in achieving the City’s goals for downtown revitalization that are called out in the City’s 2025 Strategic Plan. As a result, the City began investigating the feasibility of removing a portion of the Central Area TIF District and placing it into a new Central Business District TIF. At the end of FY18, the City approved the creation of the Central Business District TIF. The balance of the Central Area TIF District will remain in place through its expiration on December 31, 2021. Central Area Tax Increment Financing Fund #1 FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 260-00-00-30300 PROPERTY TAX - TIF 6,430,015 6,845,389 7,042,813 7,042,813 6,592,073 TOTAL PROPERTY TAXES 6,430,015 6,845,389 7,042,813 7,042,813 6,592,073 260-00-00-31100 STATE SALES TAX 0 0 0 0 0 TOTAL SALES & USE TAXES 0 0 0 0 0 260-00-00-37100 INVESTMENT INTEREST 20,273 59,488 24,800 161,389 20,000 260-00-00-37600 UNREALIZED INV GAIN/LOSS 0 0 0 0 0 260-00-00-38200 REFUNDS / REIMBURSEMENTS 0 3,931 0 0 0 TOTAL OTHER INCOME 20,273 63,419 24,800 161,389 20,000 TOTAL Central Area Tax Increment Financing Fund #1 6,450,288 6,908,809 7,067,613 7,204,202 6,612,073 REVENUES 260-00-00-61300 MAINTENANCE-BUILDINGS 0 0 0 0 0 260-00-00-61450 MAINTENANCE-SIDEWALKS 0 0 0 0 0 260-00-00-62100 FINANCIAL SERVICES 9,239 17,294 23,350 9,733 23,543 260-00-00-62300 ARCHITECT / ENGINEER SERVICES 26,686 14,977 665,000 10,890 10,000 260-00-00-65100 FREIGHT & POSTAGE 0 0 250 250 250 260-00-00-65200 MARKETING, ADS, PUBLIC INFO 0 0 16,000 0 5,000 260-00-00-65300 LEGAL EXPENSES & NOTICES 1,305 3,445 25,750 10,073 50,000 260-00-00-63650 LAND ACQUISITION SERVICES 0 0 10,000 3,000 5,000 260-00-00-63700 DEVELOPMENTAL SERVICES 86,181 10,127 0 8,710 50,000 260-00-00-63750 PROPERTY DEMOLITION 0 0 0 17,045 50,000 260-00-00-63800 CONTRACTED SERVICES 5,118 5,271 56,000 48,989 6,500 260-00-00-66100 DUES & SUBSCRIPTIONS 850 850 850 850 850 260-00-00-66200 CONFERENCES/TRAINING 0 1,316 1,500 1,484 1,500 260-00-00-68600 TIF SURPLUS DISTRIBUTION 0 0 0 3,521,407 0 260-00-00-69199 PRIV PROP REHAB / REDEVELOP 126,392 2,604,242 3,050,000 2,238,282 553,794 TOTAL CONTRACTED SERVICES 255,771 2,657,524 3,848,700 5,870,713 756,437 260-00-00-81000 LAND ACQUISITION 0 1,330 500,000 0 0 260-00-00-82000 REMODELING & RENOVATION 0 8,780 20,000 0 0 260-00-00-83000 STREET IMPROVEMENTS 6,000 7,701 500,000 0 0 260-00-00-83050 STREET MAINTENANCE 458,340 505,621 250,000 452,203 0 260-00-00-83200 STORM SEWER SYSTEM IMPS 0 0 0 0 0 260-00-00-83900 OTHER CAPITAL IMPROVEMENTS 3,752,660 3,193,883 3,716,407 32,000 179,050 TOTAL PERMANENT IMPROVEMENTS 4,217,000 3,717,315 4,986,407 484,203 179,050 260-00-00-91100 TRANSFER TO GENERAL FUND 282,740 678,576 678,576 100,000 80,000 260-00-00-91261 TRANSFER TO TIF #2 FUND 0 0 0 275,000 0 260-00-00-91375 TRANSFER TO TIF DEBT SERVICE FUND 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL TRANSFERS OUT 1,244,415 1,756,576 1,871,776 1,568,200 1,272,400 TOTAL Central Area Tax Increment Financing Fund #1 5,717,186 8,131,414 10,706,883 7,923,116 2,207,887 EXPENSES NET FUND TOTALS - SURPLUS / (DEFICIT) 733,102 (1,222,605) (3,639,270) (718,914) 4,404,186 Tax Increment Finance District #2 ______________________________________________________________________________ FUND 261 The City established TIF #2 in 1995 to fund infrastructure improvements and support residential redevelopment and rehab in the neighborhoods south of the downtown and south of East Lincoln Highway. The residential homes in these areas are the oldest in DeKalb and the area also includes historic brick paver streets that require a higher level of investment to maintain. Despite being in place for 23 years, TIF #2 has seen little activity regarding TIF supported redevelopment. Therefore, TIF #2 has carried a substantial fund balance for several years. 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 a benefit to the TIF district from which funds are ported. During TIF Phase Out discussions, the City determined the best use of the existing fund balance in TIF #2 would be to transfer the remaining fund balance at the end of FY18 into the newly established Central Business District TIF as seed funding. However, during the process of establishing the Central Business District TIF, multiple taxing districts raised a concern with the legality of the transfer and the City’s past use of TIF funds. As a result, the City entered into a new intergovernmental agreement in 2018 that resulted in City declaring an $11.25 million surplus from TIF #2 in FY18 and FY19. FY19 will be the last year the TIF #2 will carry any revenue or expenses in the City’s budget, and the only obligations that carried forward into the last year of TIF #2 are related to the 2018 intergovernmental agreement. Tax Increment Financing Fund #2 FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 261-00-00-30300 PROPERTY TAX - TIF 1,181,326 1,391,223 1,463,119 1,463,119 1,521,644 261-00-00-37100 INVESTMENT INTEREST 31,151 16,027 16,000 6,149 0 TOTAL PROPERTY TAXES 1,212,477 1,407,250 1,479,119 1,469,268 1,521,644 261-00-00-39260 TRANSFERS FROM TIF #1 FUND 0 0 0 275,000 0 TOTAL TRANSFERS IN 0 0 0 275,000 0 TOTAL Tax Increment Financing Fund #2 REVENUES 1,212,477 1,407,250 1,479,119 1,744,268 1,521,644 261-00-00-61420 MAINTENANCE-ALLEYS 0 0 0 0 0 261-00-00-61450 MAINTENANCE-SIDEWALKS 0 0 0 0 0 261-00-00-62300 ARCHITECT / ENGINEER SERVICES 0 0 0 0 0 261-00-00-62100 FINANCIAL SERVICES 496 718 5,700 5,700 690 261-00-00-68100 ECONOMIC DEVELOPMENT INCENTIVE 194,586 0 0 0 0 261-00-00-65100 LEGAL EXPENSES & NOTICES 285 220 10,000 0 0 261-00-00-68600 TIF SURPLUS DISTRIBUTION 0 0 0 9,750,000 0 261-00-00-69199 PRIV PROP REHAB / REDEVELOP 65,940 52,201 175,000 222,910 0 TOTAL CONTRACTED SERVICES 261,307 53,138 190,700 9,978,610 690 261-00-00-81000 LAND ACQUISITION 0 0 0 0 0 261-00-00-82000 REMODEL & RENOVATIONS 31,767 39,827 45,000 45,000 0 261-00-00-83000 STREET IMPROVEMENTS 0 248,947 250,000 250,000 0 261-00-00-83050 STREET MAINTENANCE 199,400 49,884 0 20,857 0 261-00-00-83200 STORM SEWER IMPROVEMENTS 0 0 0 0 0 261-00-00-83900 OTHER CAPITAL IMPROVEMENTS 1,278,578 148,714 0 0 0 TOTAL PERMANENT IMPROVEMENTS 1,509,745 487,373 295,000 315,857 0 261-00-00-91100 TRANSFER TO GENERAL FUND 47,877 113,198 113,198 60,000 20,000 TOTAL TRANSFERS OUT 47,877 113,198 113,198 60,000 20,000 TOTAL Tax Increment Financing Fund #2 EXPENSES 1,818,929 653,709 598,898 10,354,467 20,690 NET FUND TOTALS - SURPLUS / (DEFICIT) (606,452) 753,541 880,221 (8,610,199) 1,500,954 Community Development Block Grant Fund ______________________________________________________________________________ Fund 280 In April 1993, the U. S. Bureau of the Census 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. These monies are subject to annual federal appropriation and can only be used for CDBG eligible activities. The CDBG program year runs from April 1 through and March 31. The first three months of the City’s fiscal year are the last three months of the CDBG program year. For the Program Year between April 1, 2018 and March 31, 2019, the City of DeKalb received $459,532 in CDBG funds. This is the most the City has received in the last six years, with a low of $395,232 received in 2015. The HUD required Five-Year Consolidated Plan covers years 2015 through 2019 and identifies the general projects the City proposes to carry out using CDBG funds. Each year, specific activities are identified under each project in the Annual Action Plan. For 2019, the City will proposes the following activities: Private Property Rehabilitation – grants up to $5,000 to 20 owner-occupied single family residences within the City for emergency repairs ($100,000); Public Facilities/Improvements – 2019 project to be determined based on most critical needs ($157,500); Public Services – grants to local not-for-profit social service agencies to provide services to low income residents of the City ($67,500); Demolition – removal of condemned single family structures in residential areas that are a blight and safety hazard ($35,000), and Administration ($90,000) for a total estimated grant amount of $450,000. The City expects to utilize carry over funds from prior years to accomplish the following activities: Street improvements to Harvey, Tyler and Charter Streets from 4th Street to 7th Street and ADA accessible sidewalks on S. 6th Street from Culver Street to Charter Street ($417,371) and one additional Public Facilities project targeted toward improvements in the Annie Glidden North neighborhood. Any additional carry-over funds will be allocated to Private Property Rehabilitation and Demolition based on need. The City estimates CDBG grant fund revenue in the amount of $979,230 for budget purposes for 2019. Actual grant amounts are announced upon congressional approval of the Federal budget and allocation of funds by HUD. In recent years, delays in this process have resulted in late grant notifications. In 2018 the notification of the annual allocation was not received until mid-May, 1-1/2 months after the start of the program year and approximately 3-1/2 months later than typical past notifications. This has been the case for the last two years when budget negotiations at the Federal level are contentious and programs like CDBG are marked for reductions in funding or elimination from the federal budget. Pursuant to HUD guidelines, 20% of grant receipts can be used to pay for administrative purposes. This amount is transferred to the general fund to pay the salary and benefits of one full-time staff member assigned to administer this program. CDBG Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 280-00-00-33100 FEDERAL GRANTS 52,031 279,328 517,970 86,126 979,230 TOTAL INTERGOVERNMENTAL REVENUES 52,031 279,328 517,970 86,126 979,230 TOTAL CDBG FUND REVENUES 52,031 279,328 517,970 86,126 979,230 280-00-00-62099 PRINTED MATERIALS 0 0 500 0 500 280-00-00-52000 OFFICE SUPPLIES 0 0 500 100 150 TOTAL COMMODITIES 0 0 1,000 100 650 280-00-00-61450 MAINTENANCE-SIDEWALKS 0 1,000 40,000 0 39,680 280-00-00-62100 FINANCIAL SERVICES 563 651 676 676 700 280-00-00-62700 HUMAN & SOCIAL SERVICES 21,781 82,151 60,000 13,000 65,000 280-00-00-63750 DEMOLITION SERVICES 0 0 0 0 35,000 280-00-00-65100 FREIGHT & POSTAGE 21 108 100 100 150 280-00-00-65300 LEGAL EXPENSES & NOTICES 214 1,109 500 350 1,200 280-00-00-66100 DUES & SUBSCRIPTIONS 0 0 810 0 50 280-00-00-66200 CONFERENCES/TRAINING 0 1,056 800 0 800 280-00-00-63800 CONTRACTED SERVICES 0 0 10,500 0 16,000 TOTAL CONTRACTED SERVICES 22,578 86,075 113,386 14,126 158,580 280-00-00-63900 OTHER PROFESSIONAL SERVICES 0 0 0 0 0 TOTAL OTHER SERVICES 0 0 0 0 0 280-00-00-86100 TECHNOLOGY EQUIPMENT 0 0 1,300 0 0 TOTAL EQUIPMENT 0 0 1,300 0 0 280-00-00-63700 DEVELOPMENTAL SERVICES 14,149 11,500 159,986 25,000 100,000 280-00-00-83000 STREET IMPROVEMENTS 0 0 0 1,500 420,000 280-00-00-83900 OTHER CAPITAL IMPROVEMENTS 0 0 0 0 210,000 280-00-00-85500 WATER SYSTEM IMPROVEMENTS 0 929 0 0 0 TOTAL PERMANENT IMPROVEMENTS 14,149 12,429 159,986 26,500 730,000 280-00-00-91100 TRANSFER TO GENERAL FUND 15,303 25,326 82,298 45,400 90,000 280-00-00-91285 TRANSFER TO REHAB FUND 0 0 0 0 0 280-00-00-91600 TRANSFER TO WATER FUND 0 0 0 0 0 280-00-00-91620 TRANSFER TO WATER CAPITAL FUND 0 155,498 0 0 0 TOTAL TRANSFERS OUT 15,303 180,824 82,298 45,400 90,000 TOTAL CDBG FUND EXPENSES 52,031 279,328 357,970 86,126 979,230 NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 160,000 0 0 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. Fund 18 was the pass-through account for the grant and repository of loan repayments and recaptured funds that were restricted for reuse for similar programs. In 1983, the City became an entitlement community through the Federal Community Development Block Grant. At that time, Fund 19 (CDBG Fund) was set up to manage the annual grant allocation and Fund 18 was maintained as the revolving loan fund for CDBG. In addition to CDBG, the City periodically receives other grants and Fund 18 is used as the pass-through for those as well. The use and/or reuse of dollars in this fund carry substantial restrictions and they 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 Community Development Director prior to the commitment of funds. Funds are also available for 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. Housing Rehabilitation Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 285-00-00-37100 INVESTMENT INTEREST 33 61 50 50 50 285-00-00-38200 REFUNDS / REIMBURSEMENTS 4,028 0 6,000 0 1,000 285-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME 4,061 61 6,050 50 1,050 285-00-00-39280 TRANSFER FROM CDBG FUND 0 0 0 0 0 TOTAL TRANSFERS IN 0 0 0 0 0 TOTAL HOUSING REHABILITATION FUND REVENUES 4,061 61 6,050 50 1,050 285-00-00-62100 FINANCIAL SERVICES 248 359 338 338 350 285-00-00-63750 DEMOLITION SERVICES 0 0 0 0 25,000 285-00-00-63900 OTHER PROFESSIONAL SERVICES 0 0 500 0 500 285-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 500 0 500 285-00-00-66200 CONFERENCES/TRAINING 0 0 500 0 500 TOTAL CONTRACTED SERVICES 248 359 1,838 338 26,850 285-00-00-63700 DEVELOPMENTAL SERVICES 0 1,000 24,000 2,500 24,000 TOTAL PERMANENT IMPROVEMENTS 0 1,000 24,000 2,500 24,000 285-00-00-91100 TRANSFER TO GENERAL FUND 0 0 9,482 9,482 4,074 TOTAL TRANSFERS OUT 0 0 9,482 9,482 4,074 TOTAL HOUSING REHABILITATION FUND EXPENSES 248 1,359 35,320 12,320 54,924 NET FUND TOTALS - SURPLUS / (DEFICIT) 3,813 (1,298) (29,270) (12,270) (53,874) Foreign Fire Insurance Fund ______________________________________________________________________________ FUND 290 The Foreign Fire Insurance Tax Fund was created in 1992 by the City Council in compliance with applicable state statute provisions. A two-percent tax is imposed on the gross receipts of the fire insurance premiums on property located in the City provided by insurance companies not located within Illinois. 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 these tax proceeds for projects not approved by the Board. Consequently, the system required 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. Purchases planned for FY19 include:  Purchase firefighter planners for all  Replace mattresses department personnel  Replace kitchen cooking utensils as  Provide funding for the historical needed preservation of department  Provide cable service to all Fire Stations memorabilia  Provide newspaper service to Station 1  Pay for Foreign Fire Board annual audit  Purchase building supplies for Stations  Assist department with purchases when 1, 2 and 3 possible  Clean cloth ambulance seats  Replace worn chairs Foreign Fire Insurance Tax Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 290-00-00-31950 MISCELLANEOUS TAXES 45,876 50,459 45,000 48,000 48,000 290-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME 45,876 50,459 45,000 48,000 48,000 TOTAL Foreign Fire Insurance Tax Fund REVENUES 45,876 50,459 45,000 48,000 48,000 290-00-00-51300 SUPPLIES/PARTS-BUILDINGS 14,002 7,877 6,000 6,000 6,000 290-00-00-52800 FIREFIGHTING SUPPLIES & EQUIPMENT 823 6,706 10,000 10,000 10,000 290-00-00-54000 UNIFORMS/PROTECTIVE CLOTHING 0 0 0 0 0 290-00-00-53300 SMALL TOOLS & EQUIPMENT 746 664 0 4,696 5,000 TOTAL COMMODITIES 15,572 15,247 16,000 20,696 21,000 290-00-00-62100 FINANCIAL SERVICES 0 0 0 0 0 290-00-00-61300 MAINTENANCE-BUILDINGS 0 0 0 435 0 290-00-00-65200 MARKETING ADS & PUBLIC INFO 2,103 597 0 200 500 290-00-00-66100 DUES & SUBSCRIPTIONS 571 1,816 1,521 1,521 1,472 TOTAL CONTRACTED SERVICES 2,674 2,413 1,521 2,156 1,972 290-00-00-86200 OFFICE FURNITURE & EQUIPMENT 5,700 14,747 5,200 5,905 6,000 290-00-00-86000 EQUIPMENT 0 0 5,000 0 7,500 TOTAL EQUIPMENT 5,700 14,747 10,200 5,905 13,500 290-00-00-83900 OTHER CAPITAL IMPROVEMENTS 0 11,977 6,500 6,000 10,000 TOTAL PERMANENT IMPROVEMENTS 0 11,977 6,500 6,000 10,000 TOTAL Foreign Fire Insurance Tax Fund EXPENSES 23,946 44,384 34,221 34,757 46,472 NET FUND TOTALS - SURPLUS / (DEFICIT) 21,930 6,074 10,779 13,243 1,528 Section Six Debt Service Funds ▪▪ General Fund Debt Service ▪▪ TIF Fund Debt Service Debt Service Funds ______________________________________________________________________________ General Fund Debt Service Fund 40 and TIF Fund Debt Service Fund 45 General Obligation Refunding Bonds of 2010A: In May 2010, the City issued $10,800,000 of G.O. Bonds to refinance the City’s 2008 and 2009 TIF bond anticipation notes as well as finance TIF downtown improvements and other TIF projects. The debt service is based on a 12-year amortization schedule with interest ranging from 2.00% to 4.00%. Semi-annual interest payments are due December 1st and June 1st while annual principal payments are due each December 1st. The outstanding principal balance as of December 31, 2017 is $4,330,000. General Obligation Refunding Bonds of 2010B: In December 2010, the City issued $3,905,000 of G.O. Refunding Bonds to refinance prior debt at a lower interest cost. The original obligations were issued to finance a public works facility expansion, new traffic signal, and road projects. The debt service is based on an 18-year amortization schedule with interest ranging from 4.25% to 4.75%. Semi-annual interest payments are due July 1st and January 1st while annual principal payments are due each January 1st. The outstanding principal balance as of December 31, 2017 is $3,905,000. General Obligation Refunding Bonds of 2010C: In December 2010, the City issued $5,415,000 of G.O. 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 1st. The outstanding principal balance as of December 31, 2017 is $4,065,000. 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 1st. The outstanding principal balance as of December 31, 2017 is $7,405,000. General Obligation Bonds of 2013B: In June 2013, the City issued $2,380,000 of G.O. Bonds for the purpose of completing construction on the new Police Station. The debt service is based on a 9-year amortization schedule with interest ranging from 0.80% to 3.00%. Semi-annual interest payments are due July 1st and January 1st while annual principal payments are due each January 1st. The outstanding principal balance as of December 31, 2017 is $2,320,000.  Debt Service Summary: General Fund and TIF The following tables summarizes the debt service obligations of the City for fiscal years 2018-2030. Table 1: Debt Service Schedule – Annual Payments for General Obligation and TIF Debt (Principal) Series Series Series Series TIF Fiscal Year 2010B 2010C 2012A 2013B 2010A Total 2018 620,000 660,000 15,000 1,020,000 2,315,000 2019 650,000 550,000 135,000 1,060,000 2,395,000 2020 680,000 700,000 1,105,000 2,485,000 2021 715,000 725,000 1,145,000 2,585,000 2022 755,000 745,000 1,500,000 2023 150,000 645,000 765,000 1,560,000 2024 840,000 780,000 1,620,000 2025 875,000 795,000 1,670,000 2026 915,000 810,000 1,725,000 2027 955,000 830,000 1,785,000 2028 170,000 845,000 1,015,000 2029 865,000 865,000 2030 505,000 505,000 Total 3,905,000 4,065,000 7,405,000 2,320,000 4,330,000 22,025,000  Table 2: Debt Service Schedule – Annual Payments for General Obligation and TIF Debt (Interest) Series Series Series Series TIF Fiscal Year 2010B 2010C 2012A 2013B 2010A Total 2018 175,968 198,415 148,281 69,263 173,200 765,126 2019 175,968 169,655 136,181 67,125 132,400 681,329 2020 175,968 137,040 130,681 54,600 90,000 588,289 2021 175,968 100,395 130,681 33,225 45,800 486,069 2022 175,968 59,573 130,681 11,175 377,396 2023 172,780 19,028 123,031 314,839 2024 151,323 107,581 258,904 2025 113,584 91,831 205,415 2026 73,299 75,781 149,080 2027 30,279 58,863 89,141 2028 4,038 41,066 45,103 2029 22,356 22,356 2030 6,313 6,313 Total 1,425,143 684,106 1,203,327 235,388 441,400 3,989,364 The chart below provides a quick glance at the debt schedule with amounts owed by bond series per fiscal year throughout the remainder of the pay off period. Debt Schedule by Fiscal Year 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 Bond Series 2010B Bond Series 2010C Bond Series 2012A Bond Series 2013B TIF The City of DeKalb is a home-rule community and has no legal debt limit set by the Illinois General Assembly. The City monitors the overlapping debt of all taxing districts and is sensitive to the burden debt places on the taxpayer. At the end of 2016, the City’s General Obligation Bonded Debt as a percentage of total assessed value of property was 5.54% as shown in the chart below. Note: FY17 EAV data is not yet available. Bonded Debt as Percentage of Total Assessed Value of Property 5.95% 6.05% 6.04% 5.81% 5.54% 3.96% 3.76% 3.77% 3.00% 2.42% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2016.5 The chart below provides a ratio of general obligation bonded debt per resident in the City of DeKalb for fiscal years 2007 through 2016.5. Prior to fiscal year 2016.5, the City’s fiscal year end was on June 30th. The City’s changed its fiscal year end in 2016 to December 31st. Historical Trends of Bonded Debt Per Capita (General Obligation Bonds) $787 $733 $666 $613 $581 $589 $554 $548 $374 $329 2008 2009 2010 2011 2012 2013 2014 2015 2016 2016.5 General Debt Service Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 300-00-00-31400 HOTEL/MOTEL TAX 22,701 45,822 46,000 45,100 50,000 300-00-00-31600 HOME RULE MOTOR FUEL TAX 140,595 0 0 0 0 TOTAL SALES & USE TAXES 163,297 45,822 46,000 45,100 50,000 300-00-00-35300 PARKING FINES 14,052 53,619 41,000 48,000 41,000 TOTAL FINES 14,052 53,619 41,000 48,000 41,000 300-00-00-39100 TRANSFER FROM GENERAL FUND 180,000 1,756,998 1,801,827 1,801,827 1,801,827 300-00-00-39405 TRSF FROM PUBLIC BLDG FUND 0 0 0 0 0 300-00-00-38800 DEBT ISSUE PROCEEDS 0 0 0 0 0 TOTAL TRANSFERS IN 180,000 1,756,998 1,801,827 1,801,827 1,801,827 TOTAL GENERAL DEBT SERVICE FUND REVENUES 357,348 1,856,439 1,888,827 1,894,927 1,892,827 300-00-00-62100 FINANCIAL SERVICES 1,425 1,900 1,900 1,900 1,900 300-00-00-75000 DEBT SERVICE - PRINCIPAL 0 1,258,425 1,295,000 1,295,000 1,335,000 300-00-00-76000 DEBT SERVICE - INTEREST 319,652 627,629 591,927 591,927 548,929 TOTAL BOND AND DEBT SERVICE 321,077 1,887,954 1,888,827 1,888,827 1,885,829 TOTAL GENERAL DEBT SERVICE FUND EXPENSES 321,077 1,887,954 1,888,827 1,888,827 1,885,829 NET FUND TOTALS - SURPLUS / (DEFICIT) 36,271 (31,515) 0 6,100 6,998 Tax Increment Financing Debt Service Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 375-00-00-37100 INVESTMENT INTEREST 0 0 0 0 0 TOTAL OTHER INCOME 0 0 0 0 0 375-00-00-39260 TRANSFER FROM TIF FUND #1 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL TRANSFERS IN 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL Tax Increment Financing Debt Service Fund REVENUES 961,675 1,078,000 1,193,200 1,193,200 1,192,400 375-00-00-62100 FINANCIAL SERVICES 0 0 0 0 0 375-00-00-75000 DEBT SERVICE - PRINCIPAL 845,000 870,000 1,020,000 1,020,000 1,060,000 375-00-00-76000 DEBT SERVICE - INTEREST 116,675 208,000 173,200 173,200 132,400 TOTAL BOND AND DEBT SERVICE 961,675 1,078,000 1,193,200 1,193,200 1,192,400 TOTAL Tax Increment Financing Debt Service Fund EXPENSES 961,675 1,078,000 1,193,200 1,193,200 1,192,400 NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 0 0 0 Section Seven Capital Project Funds  Capital Projects Fund  Fleet Replacement Fund  Capital Equipment Replacement Fund Capital Projects Fund ______________________________________________________________________________ FUND 400 This fund accounts for the costs associated with various improvement projects throughout the City, such as buildings, infrastructure, streets, alleys, and other major capital improvements. Funding for these improvements primarily come from a 4 cents per gallon local tax on motor fuel. Expenditures for FY19 include:  Street Maintenance 800,000  Fire Station Repairs 30,000 Capital Projects Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 400-00-00-31200 HOME RULE SALES TAX 0 0 0 0 0 400-00-00-31600 HOME RULE MOTOR FUEL TAX 188,097 356,161 650,000 614,719 614,719 TOTAL SALES & USE TAXES 188,097 356,161 650,000 614,719 614,719 400-00-00-33200 STATE GRANTS 0 0 0 0 0 TOTAL INTERGOVERNMENTAL REVENUES 0 0 0 0 0 400-00-00-38200 REFUNDS / REIMBURSEMENTS 0 11,944 0 1,736 0 400-00-00-34900 RENTAL INCOME 0 0 0 0 0 400-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 400-00-00-34790 TRAFFIC IMPACT FEE 0 250 0 0 0 TOTAL OTHER INCOME 0 12,194 0 1,736 0 400-00-00-39100 TRANSFER FROM GENERAL FUND 32,479 196,108 0 0 0 TOTAL TRANSFERS IN 32,479 196,108 0 0 0 TOTAL CAPITAL PROJECTS FUND REVENUES 220,576 564,463 650,000 616,455 614,719 400-00-00-61450 MAINTENANCE-SIDEWALKS 55,703 3,278 0 0 0 400-00-00-62300 ARCHITECT/ENGINEER SERVICES 0 0 0 0 100,000 400-00-00-63800 CONTRACTED SERVICES 0 0 50,000 0 0 TOTAL CONTRACTED SERVICES 55,703 3,278 50,000 0 100,000 400-00-00-86100 TECHNOLOGY EQUIPMENT 0 0 60,000 0 0 TOTAL EQUIPMENT 0 0 60,000 0 0 400-00-00-61300 MAINTENANCE-BUILDINGS 4,969 26,745 0 30,000 30,000 400-00-00-81000 LAND ACQUSITION 0 196,773 30,000 1,565 0 400-00-00-83100 ALLEY IMPROVEMENTS 56,803 2,957 0 0 0 400-00-00-83050 STREET MAINTENANCE 9,826 385,052 132,400 300,000 700,000 TOTAL PERMANENT IMPROVEMENTS 71,598 611,527 162,400 331,565 730,000 400-00-00-91420 TRANSFER TO EQUIPMENT FUND 0 0 0 60,000 0 TOTAL TRANSFERS 0 0 0 60,000 0 TOTAL CAPITAL PROJECTS FUND EXPENSES 127,301 614,805 272,400 391,565 830,000 NET FUND TOTALS - SURPLUS / (DEFICIT) 93,275 (50,342) 377,600 224,890 (215,281) Fleet Replacement Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 410-00-00-38200 REFUNDS / REIMBURSEMENTS 5,202 11,333 0 0 0 410-00-00-35700 ADMINISTRATIVE TOW FINES 0 0 0 0 0 410-00-00-38600 SALE OF SURPLUS PROPERTY 2,315 4,460 0 0 0 410-00-00-34900 RENTAL INCOME 97,833 197,800 0 0 0 410-00-00-38100 MISCELLANEOUS REVENUE 35,833 40,000 0 0 0 TOTAL OTHER INCOME 141,183 253,593 0 0 0 410-00-00-39100 TRANSFER FROM GENERAL FUND 24,588 81,674 0 0 0 410-00-00-39420 TRANSFER FROM EQUIPMENT FUND 0 77,066 0 0 0 TOTAL TRANSFERS IN 24,588 158,740 0 0 0 410-00-00-38825 LOAN PROCEEDS 0 0 0 0 0 TOTAL BONDS & NOTES PROCEEDS 0 0 0 0 0 TOTAL FLEET REPLACEMENT FUND REVENUES 165,771 412,333 0 0 0 410-00-00-79000 LEASE PURCHASE CONTRACTS 0 0 0 0 0 TOTAL OTHER SERVICES 0 0 0 0 0 410-00-00-77000 LOAN PRINCIPAL 16,667 16,667 0 0 0 TOTAL BONDS & NOTES PROCEEDS 16,667 16,667 0 0 0 410-00-00-87000 VEHICLES 42,708 255,666 0 0 0 TOTAL EQUIPMENT 42,708 255,666 0 0 0 410-00-00-91100 TRANSFER TO GENERAL FUND 0 140,000 0 0 0 410-00-00-91100 TRANSFER TO CAPITAL EQUIPMENT FUND 181,922 0 0 0 0 TOTAL TRANSFERS OUT 181,922 140,000 0 0 0 TOTAL FLEET REPLACEMENT FUND EXPENSES 241,297 412,333 0 0 0 NET FUND TOTALS - SURPLUS / (DEFICIT) (75,526) 0 0 0 0 *Combined with Capital Equipment Replacement Fund 53 beginning in FY18 Capital Equipment Replacement Fund ______________________________________________________________________________ Fund 420 The Fleet Replacement Fund (Fund 410) was closed in FY2017, combined with the Equipment Fund (Fund 420) starting with the FY2018 budget, and renamed the Capital Equipment Replacement Fund. This fund accounts for the acquisition costs for any new purchases or replacement of major equipment and fleet for the City. The funding sources are funds from the E911 Board payments, rental income derived from current water tower leases, a DeKalb County emergency services payment per an intergovernmental agreement, sale of any capital assets, and a transfer of any available fund balance from the General Fund. The following purchases will be made from the Capital Equipment Replacement Fund in FY19:  ERP Software – Final Payment 84,494  Fire Truck Loan Payment 16,667  New Computer Cycles (20) 16,000 CAPITAL EQUIPMENT REPLACEMENT FUND FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 420-00-00-31200 HOME RULE SALES TAX 0 0 0 0 0 TOTAL SALES TAX 0 0 0 0 0 420-00-00-31200 STATE GRANTS 0 0 0 0 0 TOTAL GRANTS 0 0 0 0 0 420-00-00-37100 INVESTMENT INTEREST 0 0 0 0 20 420-00-00-38200 REFUNDS & REIMBURSEMENTS 76,000 160,840 170,000 194,000 172,500 420-00-00-38600 SALE OF SURPLUS PROPERTY 21,200 0 5,000 8,000 5,000 420-00-00-34900 RENTAL INCOME 0 0 154,477 154,877 154,877 420-00-00-38100 MISCELLANEOUS REVENUE 0 0 40,000 40,000 40,000 TOTAL OTHER INCOME 97,200 160,840 369,477 396,877 372,397 420-00-00-38400 TRANSFER FROM CAPITAL FUND 60,000 0 420-00-00-39100 TRANSFER FROM GENERAL FUND 298,351 0 410,000 300,000 20,000 420-00-00-39200 TRANSFER FROM TRANSPORTATION FUND 0 3,000 0 0 0 420-00-00-39600 TRANSFER FROM WATER FUND 0 7,500 0 0 0 420-00-00-39700 TRANSFER FROM WORK COMP FUND 243,000 0 0 0 0 420-00-00-39410 TRSF FROM FLEET FUND 181,922 0 0 0 0 TOTAL TRANSFERS IN 723,273 10,500 410,000 360,000 20,000 420-00-00-39200 LOAN PROCEEDS 0 0 0 0 0 TOTAL BONDS & NOTES PROCEEDS 0 0 0 0 0 TOTAL CAPITAL EQUIPMENT REPLACEMENT FUND REVENUES 820,473 171,340 779,477 756,877 392,397 420-00-00-39200 AMBULANCE SUPPPLIES & EQUIPMENT 0 0 0 0 0 420-00-00-52600 PATROL SUPPLIES & EQUIPMENT 0 0 0 0 0 TOTAL COMMODITIES 0 0 0 0 0 420-00-00-61500 MAINTENANCE-EQUIPMENT 65,372 243,791 62,000 62,000 0 TOTAL CONTRACTED SERVICES 65,372 243,791 62,000 62,000 0 420-00-00-79000 LEASE PURCHASE CONTRACTS 0 15,493 0 0 0 420-00-00-77000 LOAN PRINCIPAL 0 0 16,667 16,667 16,667 TOTAL OTHER 0 0 16,667 16,667 16,667 420-00-00-86100 TECHNOLOGY EQUIPMENT 0 21,812 366,000 281,304 100,494 420-00-00-87000 VEHICLES 0 0 254,000 254,000 0 420-00-00-86000 EQUIPMENT 972 235,995 0 0 0 420-00-00-86300 TELEPHONE & RADIO EQUIPMENT 0 0 300,000 190,000 0 TOTAL EQUIPMENT 972 257,807 920,000 725,304 100,494 420-00-00-91100 TRANSFER TO GENERAL FUND 0 69,181 0 0 0 420-00-00-91410 TRANSFER TO FLEET FUND 0 77,066 0 0 0 TOTAL TRANSFERS OUT 0 146,247 0 0 0 TOTAL CAPITAL EQUIPMENT REPLACEMENT FUND EXPENSES 66,343 663,338 998,667 803,971 117,161 NET FUND TOTALS - SURPLUS / (DEFICIT) 754,129 (491,998) (219,190) (47,094) 275,236 Section Eight Enterprise Funds  Water Fund  Water Construction Fund  Water Capital Fund  Airport Fund  Refuse & Recycling Fund Water Fund ______________________________________________________________________________ FUND 600 The Water fund provides for the supply, treatment, storage, and distribution of the City's potable water system, which provides in excess of 1.1 billion gallons of water annually to DeKalb residents. The chart provided below depicts the number of gallons billed to DeKalb residents annually. (Please note: 2018 water sales are projected based on sales-to-date) Annual Gallons Billed 1,200,000,000 1,150,000,000 1,100,000,000 1,050,000,000 1,000,000,000 950,000,000 900,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Debt Service: The City pays bond debt service and loan payments through the Water Fund. General Obligation Refunding Bonds of 2014: In November 2014, the City issued $ 1,676,575 of G.O. Refunding Bonds for the purpose of refinancing the City’s 2004 bonds in order to reduce interest costs. The debt service is based on a 6-year amortization schedule with interest at 1.544%. Semi-annual interest payments are due July 1st and January 1st while annual principal payments are due each January 1st. The outstanding principal balance as of December 31, 2018 is $ 825,375. Illinois Environmental Protection Agency Loan #L17-1337: In January 2002, the City began payment on a $3,901,248 loan for radium abatement. The debt service is based on a 20-year amortization schedule with interest at 2.535%. Semi-annual principal and interest payments are due July 1st and January 1st. The outstanding principal balance as of December 31, 2018 is $ 641,594. Illinois Environmental Protection Agency Loan #L17-1614: In May 2002, the City began payment on a second radium abatement loan of $ 3,221,586. The debt service is based on a 20-year amortization schedule with interest at 2.535%. Semi-annual principal and interest payments are due November 30th and May 30th. The outstanding principal balance as of December 31, 2018 is $ 526,828. Illinois Environmental Protection Agency Loan #L17-4045: Beginning in 2012 through 2014, the City received $271,891 in loan proceeds for the replacement of water main 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, 2018 is $ 220,733. Table 1: Debt Service Schedule – Annual Payments for General Obligation Debt - Business Activities - Water Fund Principal and Interest Fiscal Year Principal Interest Total 2019 275,500 10,617 286,117 2020 273,875 6,376 280,251 2021 276,000 2,131 278,131 Total 825,375 19,123 844,498 Table 2: Debt Service Schedule for All Water Fund Debt Including IEPA Loans IEPA Loan IEPA Loan IEPA Loan GO Bond Series #L17-1337 #L17-1614 #L17-4045 2014 Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest Total 2019 251,799 14,679 206,759 12,053 13,536 4,989 275,500 10,617 789,931 2020 258,223 8,255 212,033 6,778 13,848 4,676 273,875 6,376 784,065 2021 131,571 1,668 108,036 1,369 14,168 4,357 276,000 2,131 539,300 2022 14,495 4,030 18,524 2023 14,830 3,695 18,524 2024 15,172 3,353 18,524 2025 15,522 3,002 18,524 2026 15,880 2,644 18,524 2027 16,247 2,278 18,524 2028 16,622 1,903 18,524 2029 17,005 1,519 18,524 2030 17,398 1,126 18,524 2031 17,800 725 18,524 2032 18,211 314 18,524 Total 641,594 24,601 526,828 20,201 220,733 38,610 825,375 19,123 2,317,065 Water Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 600-00-00-34880 IMPACT FEES 0 0 0 0 0 600-00-00-34880 WATER PERMITS 1,832 23,538 20,000 29,010 30,000 600-00-00-32900 OTHER PERMITS 0 100 0 1,400 1,500 TOTAL LICENSES & PERMITS 1,832 23,638 20,000 30,410 31,500 600-00-00-34800 WATER SALES 2,805,238 5,410,020 5,469,112 5,114,980 5,345,154 600-00-00-34850 WATER SERVICE CHARGES 78,220 138,901 120,000 163,435 170,789 TOTAL SERVICE CHARGES 2,883,458 5,548,921 5,589,112 5,278,415 5,515,943 600-00-00-37100 INVESTMENT INTEREST 15,728 5,225 25,500 0 25,000 600-00-00-38200 REFUNDS / REIMBURSEMENTS 157 4,745 0 0 0 600-00-00-38600 SALE OF SURPLUS PROPERTY 5,459 5,546 2,000 6,824 2,000 600-00-00-38100 MISCELLANEOUS REVENUE 14,918 28,176 24,000 11,558 12,000 TOTAL OTHER INCOME 36,262 43,692 51,500 18,382 39,000 600-00-00-39280 TRANSFER FROM CDBG FUND 0 0 0 0 0 600-00-00-39620 TRANSFER FROM WATER CAPITAL 0 1,473,244 0 0 0 600-00-00-38825 LOAN PROCEEDS 0 0 0 0 0 TOTAL BONDS & NOTES PROCEEDS 0 1,473,244 0 0 0 TOTAL WATER FUND REVENUES 2,921,552 7,089,494 5,660,612 5,327,207 5,586,443 600-00-00-41100 WAGES - FULL-TIME 712,295 1,451,564 1,464,919 1,418,384 1,399,499 600-00-00-41300 WAGES - OVERTIME 68,128 107,508 121,294 130,000 135,000 600-00-00-41200 WAGES - PART-TIME 25,871 61,254 88,879 71,557 82,079 600-00-00-41400 LONGEVITY PAY 12,406 24,565 25,280 23,576 25,892 600-00-00-42100 EMPLOYER PORTION FICA 58,338 118,556 130,323 121,284 113,341 600-00-00-42200 EMPLOYER PORTION IMRF 130,097 243,090 247,475 239,671 177,789 600-00-00-41500 CLOTHING ALLOWANCE 0 11,770 7,141 6,462 6,961 600-00-00-42500 EMPLOYEE HEALTH INSURANCE 176,254 501,291 522,572 522,572 510,815 600-00-00-42600 WORKER'S COMPENSATION 61,525 123,050 234,050 234,050 234,050 600-00-00-48150 ACCRUED COMPENSATED LEAVE (51,075) (13,859) 0 0 0 600-00-00-48350 NET OPEB-WATER 5,103 2,630 0 0 0 600-00-00-48250 IMRF NPO - WATER 422,642 (42,265) 0 0 0 600-00-00-41550 CAR ALLOWANCE 1,372 3,824 4,098 3,573 4,098 TOTAL PERSONNEL 1,622,956 2,592,979 2,846,031 2,771,129 2,689,524 600-00-00-62099 PRINTED MATERIALS 1,009 2,195 1,700 2,655 1,700 600-00-00-52000 OFFICE SUPPLIES 39 254 500 350 500 600-00-00-51300 SUPPLIES/PARTS-BUILDINGS 2,432 6,023 8,000 5,250 8,000 600-00-00-51700 SUPPLIES/PARTS-VEHICLES 4,807 14,018 16,000 7,200 16,000 600-00-00-51410 SUPPLIES/PARTS-STREETS 30,761 62,929 55,000 33,700 55,000 600-00-00-51996 POTABLE WATER SYSTEM PARTS 22,418 41,080 55,000 63,400 65,000 600-00-00-53100 SNOW / ICE CONTROL MATERIAL 0 0 500 0 500 600-00-00-51500 SUPPLIES/PARTS-EQUIPMENT 9,246 18,551 20,000 15,000 20,000 600-00-00-55000 FUEL, OIL, & LUBRICANTS 8,815 19,373 25,000 25,000 25,000 600-00-00-53200 WATER SYSTEM CHEMICALS 110,655 223,614 245,515 230,000 250,000 600-00-00-54000 UNIFORMS/PROTECTIVE CLOTHING 654 276 1,000 470 1,000 600-00-00-51600 SUPPLIES/PARTS-TECHNOLOGY 448 422 1,000 0 1,000 600-00-00-52500 JANITORIAL SUPPLIES 965 2,512 3,000 300 2,000 600-00-00-53300 SMALL TOOLS & EQUIPMENT 2,808 5,728 7,000 5,000 7,000 600-00-00-59999 COMMODITIES 0 40 500 335 500 TOTAL COMMODITIES 195,058 397,014 439,715 388,660 453,200 Water Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 600-00-00-65500 RENTAL-BLDG & EQUIP 2,338 4,517 5,241 5,000 5,500 600-00-00-65100 FREIGHT & POSTAGE 35,670 27,882 38,000 38,000 40,000 600-00-00-61500 MAINTENANCE-EQUIPMENT 1,491 533 7,000 500 5,000 600-00-00-61300 MAINTENANCE-BUILDINGS 8,387 39,176 46,000 43,300 47,000 600-00-00-61100 MAINTENANCE-GROUNDS 244 699 2,000 1,207 2,100 600-00-00-61700 MAINTENANCE-VEHICLES 2,491 3,461 6,000 3,500 6,000 600-00-00-61400 MAINTENANCE-INFRASTRUCTURE 32,285 22,375 59,000 23,500 100,000 600-00-00-62400 TECHNOLOGY SERVICES 8,785 9,425 13,000 10,800 37,329 600-00-00-62300 ARCHITECT / ENGINEERING SERVS 11,865 270,098 281,000 281,000 391,168 600-00-00-64500 TELEPHONE SERVICES 3,860 8,484 9,000 5,280 9,000 600-00-00-62100 FINANCIAL SERVICES 21,668 46,070 30,393 48,400 50,000 600-00-00-64300 REFUSE REMOVAL SERVICES 6,313 10,180 9,000 9,000 9,500 600-00-00-64200 NATURAL GAS SERVICES 6,998 23,048 25,000 25,000 25,000 600-00-00-64100 ELECTRIC SERVICES 76,184 149,683 170,000 150,000 170,000 600-00-00-64000 UTILITIES 58,714 112,410 131,500 131,500 131,500 600-00-00-62500 LAB TESTING SERVICES 2,283 3,558 5,105 5,105 5,000 600-00-00-65300 LEGAL EXPENSES & NOTICES 20,808 53,480 75,621 55,000 80,000 600-00-00-65200 MARKETING, ADS, PUBLIC INFO 67 85 1,000 1,000 6,000 600-00-00-66100 DUES & SUBSCRIPTIONS 155 2,317 2,400 2,028 2,500 600-00-00-66200 CONFERENCES/TRAINING 870 4,617 3,200 1,500 3,200 600-00-00-65400 TAXES, LICENSES, & FEES 147 200 130 100 200 600-00-00-63800 CONTRACTED SERVICES 3,484 45,478 32,000 32,000 35,000 TOTAL CONTRACTED SERVICES 305,106 837,775 951,590 872,720 1,160,997 600-00-00-71000 BAD DEBT EXPENSE 0 24,531 0 0 0 600-00-00-72500 DEPRECIATION-WATER 529,348 1,067,229 0 0 0 600-00-00-69200 SURETY BONDS 15,000 27,500 30,000 30,000 30,000 600-00-00-69800 UTILITY REBATE PROGRAM 100 2,822 10,000 7,500 10,000 TOTAL OTHER SERVICES 544,448 1,122,081 40,000 37,500 40,000 600-00-00-75000 DEBT SERVICE - PRINCIPAL 0 0 273,875 273,875 275,500 600-00-00-76000 DEBT SERVICE - INTEREST 10,844 15,378 14,858 14,858 10,617 600-00-00-77000 LOAN PRINCIPAL 0 (0) 460,381 460,381 472,094 600-00-00-78000 LOAN INTEREST 30,047 51,471 43,432 43,432 31,721 TOTAL DEBT SERVICES 40,891 66,849 792,546 792,546 789,932 600-00-00-86200 OFFICE FURNITURE & EQUIPMENT 0 2,388 500 0 500 600-00-00-86300 TELEPHONE & RADIO EQUIPMENT 1,011 0 1,000 0 1,000 600-00-00-85100 WATER METERS 0 0 0 0 0 600-00-00-85500 WATER SYSTEM IMPROVEMENTS 0 59,988 135,000 100,000 181,000 TOTAL EQUIPMENT 1,011 62,376 136,500 100,000 182,500 600-00-00-85000 WATER MAINS 0 0 0 0 0 600-00-00-85510 WATER SPRINKLER IMPROVEMENTS 0 0 0 50,000 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 50,000 0 600-00-00-91100 TRANSFER TO GENERAL FUND 271,100 316,000 310,400 310,400 321,800 600-00-00-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 0 7,500 0 0 0 600-00-00-91620 TRANSFER TO WATER CAPITAL FUND 316,800 1,955,000 1,050,000 1,050,000 1,000,000 TOTAL TRANSFERS OUT 587,900 2,278,500 1,360,400 1,360,400 1,321,800 TOTAL WATER FUND EXPENSES 3,297,370 7,357,575 6,566,782 6,372,955 6,637,953 NET FUND TOTALS - SURPLUS / (DEFICIT) (375,819) (268,080) (906,170) (1,045,748) (1,051,510) Water Construction Fund ______________________________________________________________________________ Fund 610 The capital portion of the Water Fund related to impact fee revenue is collected in this fund and is restricted for “new” water main lines and construction. There were no expenditures during FY18 and there are no new budgeted capital improvements planned for FY19. Water Construction Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 610-00-00-34880 IMPACT FEES 4,515 30,024 75,000 20,000 20,000 TOTAL LICENSES & PERMITS 4,515 30,024 75,000 20,000 20,000 610-00-00-37100 INVESTMENT INTEREST 3,221 5,238 4,600 2,000 0 TOTAL INTEREST 3,221 5,238 4,600 2,000 0 TOTAL WATER CONSTRUCTION FUND REVENUES 7,736 35,262 79,600 22,000 20,000 610-00-00-85000 WATER MAINS 0 0 0 0 0 610-00-00-85500 WATER SYSTEM IMPROVEMENTS 0 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 0 0 0 0 0 TOTAL WATER CONSTRUCTION FUND EXPENSES 0 0 0 0 0 NET FUND TOTALS - SURPLUS / (DEFICIT) 7,736 35,262 79,600 22,000 20,000 Water Capital Fund ______________________________________________________________________________ Fund 620 The capital portion of the Water Fund related to maintenance of existing water assets was split into its own fund for FY16.5. This Fund includes water related expenses pertaining to fleet and equipment and capital projects of existing water infrastructure including water mains, wells, treatment plants and water towers. Over $1,000,000 of water capital improvements were completed during FY18 and included: • 1,100 feet of water main replacement on Oak Dr. • North Water Tower Painting • Routine upgrade/ replacement of water meters Over $1,911,977 of water capital improvements have been planned for the FY19 Budget and include: Line Item Description Project Expense Joanne Ln/ Ilehamwood/ 620-00-00-85000 Water Main Replacement $1,435,000 Golfview 620-00-00-85100 Water Meters Routine Meter Replacements $ 70,000 Water System Repair of Sewer Lateral - 218 and 620-00-00-85500 $ 80,000 Improvements 226 E Lincoln Hwy 620-00-00-86100 Technology Equipment ERP Software - Final Payment $ 71,977 620-00-00-87000 Vehicles W-29 Tandem Axle Dump Truck $ 185,000 620-00-00-87000 Vehicles Vactor Truck (Used) $ 70,000 TOTAL $1,911,977 Water Capital Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 620-00-00-34800 WATER SALES REVENUE 39,563 160,313 300,000 260,000 350,000 TOTAL SERVICE CHARGES 39,563 160,313 300,000 260,000 350,000 620-00-00-39280 TRANSFER FROM CDBG FUND 0 155,498 160,000 0 0 620-00-00-39600 TRANSFER FROM WATER FUND 316,800 1,955,000 1,050,000 1,050,000 1,000,000 TOTAL TRANSFERS IN 316,800 2,110,498 1,210,000 1,050,000 1,000,000 TOTAL WATER CAPITAL FUND REVENUES 356,363 2,270,810 1,510,000 1,310,000 1,350,000 620-00-00-86100 TECHNOLOGY EQUIPMENT 798 2,715 285,000 157,852 71,977 620-00-00-87000 VEHICLES 0 5,218 32,000 0 255,000 620-00-00-86000 EQUIPMENT 0 4,779 0 0 0 620-00-00-85100 WATER METERS 56,504 82,538 75,000 60,000 70,000 TOTAL EQUIPMENT 57,302 95,250 392,000 217,852 396,977 620-00-00-85000 WATER MAINS 0 0 385,000 385,000 1,435,000 620-00-00-85500 WAER SYSTEM IMPROVEMENTS 0 0 760,000 570,000 80,000 TOTAL PERMANENT IMPROVEMENTS 0 0 1,145,000 955,000 1,515,000 620-00-00-91600 TRANSFER TO WATER FUND 0 1,473,244 0 0 0 TOTAL TRANSFERS OUT 0 1,473,244 0 0 0 TOTAL WATER CAPITAL FUND EXPENSES 57,302 1,568,493 1,537,000 1,172,852 1,911,977 NET FUND TOTALS - SURPLUS / (DEFICIT) 299,061 702,317 (27,000) 137,148 (561,977) Airport Fund ______________________________________________________________________________ FUND 650 The Airport fund is charged with the management of DeKalb Taylor Municipal Airport (DTMA) and the DeKalb Flight Center, which provides fueling and services to all aircraft at DTMA. DTMA is an all-weather, 24-hour-a-day airport with one full Instrument Landing System (ILS) and four Global Positioning (GPS) approaches. The Airport has more than 30,000 annual operations, more than 90 based aircraft, and two runways that are respectively 7,025 feet and 4,200 feet in length. The Airport is designed to service and deice all corporate and cargo aircraft and provide services to general aviation aircraft coming to the region. Debt Service: The City pays bond debt service through the Airport Fund. General Obligation Refunding Bonds of 2014: In November 2014, the City issued $416,650 of G.O. Refunding Bonds for the purpose of refinancing the City’s 2004 bonds in order to reduce interest costs. The debt service is based on a 6-year amortization schedule with interest at 1.544%. Semi-annual interest payments are due July 1st and January 1st while annual principal payments are due each January 1st. The outstanding principal balance as of December 31, 2018 is $204,625. Table 1: Debt Service Schedule – Annual Payments for General Obligation Debt - Business Activities - Airport Fund Principal and Interest Fiscal Year Principal Interest Total 2019 69,500 2,623 72,123 2020 66,125 1,576 67,701 2021 69,000 533 69,533 Total 204,625 4,732 209,357 Airport Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 650-00-00-31200 HOME RULE SALES TAX 0 452 0 5,000 5,000 650-00-00-31100 STATE SALES TAX 0 264 0 3,000 3,000 650-00-00-31600 HOME RULE MOTOR FUEL TAX 0 267,120 269,956 296,000 296,000 650-00-00-33150 FEDERAL PASS-THROUGH GRANTS 41,316 0 0 0 0 650-00-00-33200 STATE GRANTS 1,512 0 36,550 36,550 0 TOTAL INTERGOVERNMENTAL REVENUES 42,829 267,835 306,506 340,550 304,000 650-00-00-34500 FUEL SALES 172,216 392,619 500,000 470,000 500,000 TOTAL SERVICE CHARGES 172,216 392,619 500,000 470,000 500,000 650-00-00-37100 INVESTMENT INTEREST 4 94 100 0 0 650-00-00-38200 REFUNDS / REIMBURSEMENTS 5,212 326 5,000 2,000 5,000 650-00-00-38600 SALE OF ASSETS 10,000 0 0 0 0 650-00-00-34900 RENTAL INCOME 155,837 357,528 368,000 353,435 370,435 650-00-00-34950 AIRPORT OPERATIONS 0 26,759 20,000 26,000 27,000 650-00-00-38700 CONTRIBUTED CAPITAL 0 789,468 0 0 0 650-00-00-38100 MISCELLANEOUS REVENUE 2,130 13,040 2,000 27,000 27,000 TOTAL OTHER INCOME 173,183 1,187,215 395,100 408,435 429,435 650-00-00-39100 TRANSFER FROM GENERAL FUND 16,853 0 0 0 0 TOTAL TRANSFERS IN 16,853 0 0 0 0 TOTAL AIRPORT FUND REVENUES 405,080 1,847,669 1,201,606 1,218,985 1,233,435 650-00-00-41100 WAGES - FULL-TIME 64,391 132,632 142,517 139,270 147,091 650-00-00-41300 WAGES - OVERTIME 0 0 0 0 0 650-00-00-41200 WAGES - PART-TIME 55,991 121,677 138,515 121,031 126,479 650-00-00-42100 EMPLOYER PORTION FICA 8,827 18,718 20,734 19,357 20,928 650-00-00-42200 EMPLOYER PORTION IMRF 13,937 20,110 21,034 20,487 17,651 650-00-00-42500 EMPLOYEE HEALTH INSURANCE 12,412 27,165 31,141 31,141 31,050 650-00-00-42600 WORKER'S COMPENSATION 8,813 14,303 14,303 14,303 14,303 650-00-00-48160 ACCRUED COMPENSATED LEAVE (2,298) 2,260 0 0 0 650-00-00-48360 NET OPEB-AIRPORT 595 284 0 0 0 650-00-00-48260 IMRF NPO - AIRPORT 40,047 (3,492) 0 0 0 650-00-00-41550 CAR ALLOWANCE 238 418 476 476 476 TOTAL PERSONNEL 202,953 334,074 368,720 346,065 357,978 650-00-00-51000 BOARDS & COMMISSIONS 0 0 0 0 100 650-00-00-62099 PRINTED MATERIALS 0 418 250 320 250 650-00-00-52000 OFFICE SUPPLIES 0 157 250 210 250 650-00-00-51300 SUPPLIES/PARTS-BUILDINGS 6,827 14,324 12,250 10,650 11,750 650-00-00-51700 SUPPLIES/PARTS-VEHICLES 1,603 1,418 3,250 2,200 3,250 650-00-00-55100 AIRPORT FUEL (FOR RESALE) 115,188 320,046 350,000 400,000 425,000 650-00-00-53100 ICE/SNOW CONTROL SUPPLIES 5,245 15,543 25,000 25,000 25,000 650-00-00-53000 OPERATING SUPPLIES 167 155 350 350 350 650-00-00-55000 FUEL, OIL, & LUBRICANTS 8,194 6,437 25,000 20,000 23,000 650-00-00-51600 SUPPLIES/PARTS-TECHNOLOGY 0 312 1,000 800 1,000 650-00-00-52500 JANITORIAL SUPPLIES 0 165 500 450 500 650-00-00-53300 SMALL TOOLS & EQUIPMENT 423 395 1,750 1,400 1,750 650-00-00-59999 COMMODITIES 0 0 0 0 0 TOTAL COMMODITIES 137,646 359,370 419,600 461,380 492,200 650-00-00-65100 FREIGHT & POSTAGE 0 83 150 100 150 650-00-00-61500 MAINTENANCE-EQUIPMENT 4,852 23,126 30,000 21,300 30,000 650-00-00-61300 MAINTENANCE-BUILDINGS 9,730 22,011 18,800 17,100 17,800 650-00-00-61100 MAINTENANCE-GROUNDS 7,479 11,322 10,000 7,000 10,000 Airport Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 650-00-00-61700 MAINTENANCE-VEHICLES 4,724 4,311 4,000 3,100 4,000 650-00-00-61999 AIRPORT - MAINTENANCE 297 27 500 0 500 650-00-00-62300 ARCHITECT / ENGINEERING SERVS 0 17,924 0 2,180 8,528 650-00-00-64500 TELEPHONE SERVICES 5,452 14,145 12,250 12,250 12,250 650-00-00-62100 FINANCIAL SERVICES 1,487 11,342 2,028 12,000 12,000 650-00-00-64100 ELECTRIC SERVICES 26,666 48,458 50,000 45,000 45,000 650-00-00-64000 UTILITIES 3,733 10,058 9,000 9,500 9,000 650-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 2,000 1,000 1,300 650-00-00-65200 MARKETING, ADS, & PUBLIC INFO 4,986 15,007 12,500 10,770 11,100 650-00-00-66100 DUES & SUBSCRIPTIONS 1,354 3,077 2,700 2,700 2,700 650-00-00-66200 CONFERENCES/TRAINING 2,843 2,695 3,400 3,695 3,850 650-00-00-65400 TAXES, LICENSES, & FEES 15,360 3,326 32,000 47,900 48,400 TOTAL CONTRACTED SERVICES 93,563 186,912 189,328 195,595 216,578 650-00-00-63800 CONTRACTED SERVICES 14,368 15,956 25,000 19,100 25,000 650-00-00-72600 DEPRECIATION-AIRPORT 193,574 388,475 0 0 0 650-00-00-69200 SURETY BONDS 22,087 25,483 36,300 38,582 38,600 TOTAL OTHER SERVICES 225,427 429,913 61,300 57,682 63,600 650-00-00-75000 DEBT SERVICE - PRINCIPAL 0 0 66,125 66,125 69,500 650-00-00-76000 DEBT SERVICE - INTEREST 2,669 3,786 3,670 3,670 2,623 650-00-00-79000 MUNICIPAL LEASE / PURCHASE 0 0 0 0 0 650-00-00-79999 AMORTIZATION COSTS 0 0 0 0 0 TOTAL DEBT AND BOND SERVICE 2,669 3,786 69,795 69,795 72,123 650-00-00-86200 OFFICE FURNITURE & EQUIPMENT 0 500 1,000 1,000 1,000 650-00-00-86000 BOND ISSUANCE COSTS 0 4,002 6,600 4,400 6,600 650-00-00-86300 TELEPHONE & RADIO EQUIPMENT 0 703 1,950 1,800 1,950 650-00-00-86301 LEASED EQUIPMENT 2,269 6,298 5,600 5,600 5,600 TOTAL EQUIPMENT 2,269 11,503 15,150 12,800 15,150 650-00-00-83900 OTHER CAPITAL IMPROVEMENTS 10,094 31,711 36,550 85,000 0 TOTAL PERMANENT IMPROVEMENTS 10,094 31,711 36,550 85,000 0 TOTAL AIRPORT FUND EXPENSES 674,621 1,357,269 1,160,443 1,228,317 1,217,629 NET FUND TOTALS - SURPLUS / (DEFICIT) (269,540) 490,400 41,163 (9,332) 15,806 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 in to 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. Landscape waste must be placed in an acceptable container (not large than 32-gallons nor heavier than 50 pounds, having two handles) provided by the resident. During the yard waste collection season, residents may mix organic food scraps with yard waste. Acceptable organic food scraps include bread, cereal, coffee grounds, dairy, egg shells, eggs, fruits, grain, pasta, shells, and vegetables. The new contract with LRS includes curbside electronic waste pick-up on the first pick-up day of the month. This is a new service for DeKalb residents. Another new service offered to residents is household hazardous water collection. This service is offered three times per year as scheduled with the City. Residents may also place two bulk items per week at the curb for collection. LRS provides free refuse and recycling pick up for local homeowners who participate in the City’s Senior Citizen Utility Assistance Program. Residents receive a refuse charge on their bi-monthly water bill. These payments are received by the City and payments are remitted monthly to LRS. Refuse & Recycling Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 680-00-00-34600 REFUSE & RECYCLING FEES 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 TOTAL SERVICE CHARGES 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 680-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME 0 0 0 0 0 TOTAL REFUSE & RECYCLING FUND REVENUES 1,063,382 2,160,482 2,206,200 2,263,440 2,009,674 680-00-00-64300 REFUSE REMOVAL SERVICES 988,952 2,028,643 2,101,035 2,091,265 1,858,452 TOTAL CONTRACTED SERVICES 988,952 2,028,643 2,101,035 2,091,265 1,858,452 680-00-00-86000 EQUIPMENT 0 0 0 0 6,000 TOTAL EQUIPMENT 0 0 0 0 6,000 680-00-00-91100 TRANSFER TO GENERAL FUND 35,350 104,000 124,000 124,000 124,000 TOTAL TRANSFERS OUT 35,350 104,000 124,000 124,000 124,000 TOTAL REFUSE & RECYCLING FUND EXPENSES 1,024,302 2,132,643 2,225,035 2,215,265 1,988,452 NET FUND TOTALS - SURPLUS / (DEFICIT) 39,080 27,840 (18,835) 48,175 21,222 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. However, effective May 1, 2012, the City has a self-insured retention policy through Safety National Casualty Corporation for excess coverage. These claims are administered and monitored by the City Manager’s Office and Human Resources Department. This fund also pays for costs incurred as a result of accidents involving City property or employees, and/or in settlement of lawsuits brought against the City. Beginning in May 2012, the City now has 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. Health Insurance – Fund 710 The City of DeKalb has maintained its own self-funded insurance system from FY1993, through FY2008, for employee health insurance. As of 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 chart provided below shows health insurance costs for current and retired City employees from fiscal years 2012 to 2017 (fiscal years prior to 2012 were reported as total fund expenditures and not separated by line item). Health Insurance Costs 4,000,000 Employee Costs 3,500,000 Retiree Costs 3,000,000 * The City changed their 2,500,000 fiscal year 2,000,000 ending from June 30th to 1,500,000 December 31st. 1,000,000 500,000 0 2012 2013 2014 2015 2016 2016.5 *2017 2018 Est 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. Property Liability – Fund 720 This fund was closed out in FY2017 and combined with the Workers’ Compensation Fund (Fund 700) starting with the FY2018 budget. WORKER'S COMPENSATION/Liability Insurance FY2016.5 FY2017 FY2018 FY2018 FY2019 Fund ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 700-00-00-38500 EMPLOYER CONTRIBUTION 601,604 650,659 881,659 881,659 881,659 TOTAL SERVICE CHARGES 601,604 650,659 881,659 881,659 881,659 700-00-00-37100 INVESTMENT INTEREST 7,406 1,211 1,500 7,200 1,500 700-00-00-38200 REFUNDS / REIMBURSEMENTS 0 0 0 0 0 700-00-00-38300 PROPERTY DAMAGE COMPENSATION 0 940 15,000 39,500 15,000 TOTAL OTHER INCOME 7,406 2,151 16,500 46,700 16,500 700-00-00-39100 TRANSFER FROM GENERAL FUND 0 0 0 0 0 700-00-00-39100 TRANSFER FROM LIAB INSUR FUND 151,274 0 0 0 0 700-00-00-39720 TRANSFER FROM LIAB INSUR FUND 0 158,301 0 0 0 TOTAL TRANSFERS IN 151,274 158,301 0 0 0 TOTAL WORKER'S COMPENSATION/LIABILITY INSURANCE 760,284 811,111 898,159 928,359 898,159 FUND REVENUES 700-00-00-62200 LEGAL SERVICES 0 0 0 0 0 700-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 41,308 41,308 34,300 700-00-00-66200 CONFERENCES/TRAINING 0 0 8,500 0 0 700-00-00-63999 TPA ADMINISTRATION 25,400 40,234 55,000 55,000 36,500 700-00-00-63800 CONTRACTED SERVICES 219,150 461,763 474,832 465,521 479,487 TOTAL CONTRACTED SERVICES 244,550 501,997 579,640 561,829 550,287 700-00-00-69200 SURETY BONDS 0 0 565 575 565 700-00-00-69150 CLAIMS: SELF-INSURANCECLAIMS: WORK C 120,871 218,935 400,000 400,000 400,000 700-00-00-69100 CLAIMS: LIAB & PROP INSURANCE 0 0 100,000 75,000 100,000 TOTAL OTHER SERVICES 120,871 218,935 500,565 475,575 500,565 700-00-00-91100 TRANSFER TO GENERAL FUND 0 130,000 0 249,392 0 700-00-00-91720 TRANSFER TO PROPERTY/LIABILITY 0 167,950 0 0 0 700-00-00-91420 TRANSFER TO CAPITAL EQUIPMENT FUND 243,000 0 0 0 0 TOTAL TRANSFERS OUT 243,000 297,950 0 249,392 0 TOTAL WORKER'S COMPENSATION/LIABILITY INSURANCE 608,421 1,018,881 1,080,205 1,286,796 1,050,852 FUND EXPENSES NET FUND TOTALS - SURPLUS / (DEFICIT) 151,863 (207,770) (182,046) (358,437) (152,693) EMPLOYEE HEALTH INSURANCE Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 710-00-00-38500 EMPLOYER CONTRIBUTIONS 2,361,968 4,259,005 4,667,907 4,609,308 4,730,065 710-00-00-38510 EMPLOYEE CONTRIBUTIONS 381,193 822,508 876,317 846,365 857,276 710-00-00-38520 RETIREE CONTRIBUTIONS 211,778 431,019 663,386 482,805 584,392 710-00-00-38530 LIBRARY CONTRIBUTIONS 63,810 146,026 194,611 208,040 210,919 710-00-00-38599 SECTION 125 CONTRIBUTIONS 0 0 0 0 0 710-00-00-38590 OTHER CONTRIBUTIONS 3,983 12,344 744 8,379 800 TOTAL SERVICE CHARGES 3,022,732 5,670,902 6,402,965 6,154,897 6,383,452 710-00-00-37100 INVESTMENT INTEREST 19 35 10 100 50 710-00-00-37200 REFUNDS / REIMBURSEMENTS 4,901 0 0 901 0 TOTAL OTHER INCOME 4,920 35 10 1,001 50 710-00-00-39100 TRANSFER FROM GENERAL FUND 0 0 0 0 0 TOTAL TRANSFERS IN 0 0 0 0 0 TOTAL EMPLOYEE HEALTH INSURANCE FUND REVENUES 3,027,652 5,670,937 6,402,975 6,155,898 6,383,502 710-00-00-42100 EMPLOYER PORTION FICA 2,934 9,288 17,672 9,602 13,946 710-00-00-42200 EMPLOYER PORTION IMRF 5,672 17,993 26,978 17,603 22,380 TOTAL PERSONNEL 8,606 27,281 44,650 27,205 36,326 710-00-00-62100 FINANCIAL SERVICES 0 18 20 22 25 710-00-00-62600 MEDICAL SERVICES 0 0 0 0 0 710-00-00-66200 CONFERENCES/TRAINING 0 0 0 0 0 710-00-00-63998 FLEX ADMINISTRATION 2,700 5,494 5,400 5,418 5,400 TOTAL CONTRACTED SERVICES 2,700 5,512 5,420 5,440 5,425 710-00-00-42999 SECTION 125 PAYMENTS 0 (1,331) 0 0 0 710-00-00-42580 EMPLOYEE LIFE INSURANCE 7,277 14,894 15,219 15,234 16,000 710-00-00-67500 WELLNESS BENEFIT PAYMENTS 9,834 35,336 60,000 40,000 60,000 710-00-00-67100 EMPLOYEE HEALTH INSURANCE 1,817,323 3,895,917 4,055,224 3,932,260 4,362,886 710-00-00-67300 RETIREE HEALTH INSURANCE 747,240 1,513,667 1,703,135 1,524,713 1,679,689 710-00-00-67400 PEHP PLAN 16,200 33,225 33,750 33,750 33,750 710-00-00-67200 LIBRARY HEALTH INSURANCE 64,505 135,046 194,611 141,084 210,919 710-00-00-41700 DEFERRED COMPENSATION 56,267 171,735 165,400 164,045 159,580 710-00-00-41800 HSA CONTRIBUTIONS 25,000 46,875 65,000 88,375 80,000 710-00-00-41850 INSURANCE OPT-OUT CONTRIBUTION 0 11,569 18,000 24,887 27,000 TOTAL OTHER SERVICES 2,743,647 5,856,933 6,310,339 5,964,348 6,629,824 TOTAL EMPLOYEE HEALTH INSURANCE FUND EXPENSES 2,754,952 5,889,726 6,360,409 5,996,993 6,671,575 NET FUND TOTALS - SURPLUS / (DEFICIT) 272,700 (218,789) 42,566 158,905 (288,073) Property & Liability Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 720-00-00-38500 EMPLOYER CONTRIBUTIONS 65,000 110,000 0 0 0 TOTAL SERVICE CHARGES 65,000 110,000 0 0 0 720-00-00-38300 PROPERTY DAMAGE COMPENSATION (1,224) 83,300 0 0 0 720-00-00-38100 MISCELLANEOUS REVENUE 0 0 0 0 0 TOTAL OTHER INCOME (1,224) 83,300 0 0 0 720-00-00-39700 TRANSFER FROM WORKERS COMP 0 167,950 0 0 0 TOTAL TRANSFERS IN 0 167,950 0 0 0 TOTAL PROPERTY & LIABILITY FUND REVENUES 63,776 361,250 0 0 0 720-00-00-62200 LEGAL SERVICES 0 0 0 0 0 720-00-00-65300 LEGAL EXPENSES & NOTICES 10,404 20,808 0 0 0 TOTAL CONTRACTED SERVICES 10,404 20,808 0 0 0 720-00-00-69200 SURETY BONDS 350 564 0 0 0 720-00-00-69100 CLAIMS: LIAB & PROP INSURANCE 39,676 171,239 0 0 0 720-00-00-63900 OTHER PROFESSIONAL SERVICES 0 10,338 0 0 0 TOTAL OTHER SERVICES 40,026 182,141 0 0 0 720-00-00-91700 TRANSFER TO WORK COMP/LIABILITY FUN 151,274 158,301 0 0 0 TOTAL TRANSFERS OUT 151,274 158,301 0 0 0 TOTAL PROPERTY & LIABILITY FUND EXPENSES 201,704 361,250 0 0 0 NET FUND TOTALS - SURPLUS / (DEFICIT) (137,928) 0 0 0 0 *Combined with WORKER'S COMPENSATION/Liability Insurance Fund 70 beginning in FY18 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 these two programs, which are governed by Illinois state statute. Revenue sources come primarily from property taxes, investment earnings, and withholdings from the payroll checks of active Police and Fire Department personnel. Expenditures pay for retiree pensions, financial management fees, audit costs and other miscellaneous items. The 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 are appointed by the Mayor, two are elected from the active participants of the pension fund, and one is elected by and from 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 for the Police Pension Fund and the Fire Pension Fund are 50.0% and 41.1% respectively. Employer contributions are dollars levied through the property tax process for the City. These dollars are based upon an actuarial study conducted annually by an independent actuary. The employee contributions are the payroll contributions being made by current employees. The contribution percent for Police is 9.91% of regular salaries and the contribution percent for Fire is 9.455% of regular salaries. Police Pension Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 830-00-00-38500 EMPLOYER CONTRIBUTIONS 2,085,233 2,485,107 2,987,254 2,987,254 3,079,438 TOTAL PROPERTY TAXES 2,085,233 2,485,107 2,987,254 2,987,254 3,079,438 830-00-00-38510 EMPLOYEE CONTRIBUTIONS 294,236 579,016 591,160 568,720 599,999 TOTAL SERVICE CHARGES 294,236 579,016 591,160 568,720 599,999 830-00-00-37100 INVESTMENT INTEREST 446,219 624,758 617,000 730,000 730,000 830-00-00-37500 GAIN/LOSS ON INVESTMENTS 1,091,934 3,710,308 665,000 0 0 830-00-00-37600 UNREALIZED INV GAIN/LOSS 0 0 0 1,300,000 1,300,000 830-00-00-38100 MISCELLANEOUS REVENUE 0 175 0 0 0 TOTAL OTHER INCOME 1,538,153 4,335,241 1,282,000 2,030,000 2,030,000 TOTAL POLICE PENSION FUND REVENUES 3,917,622 7,399,364 4,860,414 5,585,974 5,709,437 830-00-00-41950 PENSIONER COMPENSATION 1,447,549 3,238,369 3,306,500 3,349,734 3,650,225 830-00-00-41970 CONTRIBUTION REFUNDS 0 0 50,000 50,000 50,000 830-00-00-41960 SERVICE CREDIT TRANSFER 0 0 50,000 50,000 50,000 TOTAL PERSONNEL 1,447,549 3,238,369 3,406,500 3,449,734 3,750,225 830-00-00-62150 INVESTMENT SERVICES 21,779 43,479 45,600 57,343 63,078 830-00-00-62750 INSURANCE SERVICES 4,416 9,031 8,800 8,915 9,807 830-00-00-63800 CONTRACTED SERVICES 0 0 0 11,814 12,995 830-00-00-63900 OTHER PROFESSIONAL SERVICES 17,582 28,489 32,100 30,200 40,260 830-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 4,000 1,146 1,260 830-00-00-66200 CONFERENCES/TRAINING 0 0 6,100 4,757 5,233 TOTAL CONTRACTED SERVICES 21,998 37,520 51,000 114,175 132,633 TOTAL POLICE PENSION FUND EXPENSES 1,491,326 3,319,368 3,457,500 3,563,909 3,882,858 NET FUND TOTALS - SURPLUS / (DEFICIT) 2,426,296 4,079,996 1,402,914 2,022,065 1,826,579 Fire Pension Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 850-00-00-38500 EMPLOYER CONTRIBUTIONS 2,512,631 2,968,723 3,463,310 3,183,910 3,503,332 TOTAL PROPERTY TAXES 2,512,631 2,968,723 3,463,310 3,183,910 3,503,332 850-00-00-38510 EMPLOYEE CONTRIBUTIONS 338,056 521,427 477,148 490,649 477,150 TOTAL SERVICE CHARGES 338,056 521,427 477,148 490,649 477,150 850-00-00-37100 INVESTMENT INTEREST 503,412 893,135 480,000 730,000 730,000 850-00-00-37500 GAIN/LOSS ON INVESTMENT 965,198 2,286,496 950,000 1,300,000 1,300,000 850-00-00-37600 UNREALIZED INV GAIN/LOSS 0 0 0 475,255 489,512 850-00-00-38100 MISCELLANEOUS REVENUE 0 4,258 0 31,644 32,594 TOTAL OTHER INCOME 1,468,610 3,183,889 1,430,000 2,536,899 2,552,106 TOTAL FIRE PENSION FUND REVENUES 4,319,297 6,674,039 5,370,458 6,211,458 6,532,588 850-00-00-41950 PENSIONER COMPENSATION 1,607,243 3,436,210 3,760,000 3,537,465 3,643,589 850-00-00-41970 CONTRIBUTION REFUNDS 0 0 15,000 15,000 15,000 TOTAL PERSONNEL 1,607,243 3,436,210 3,775,000 3,552,465 3,658,589 850-00-00-62150 INVESTMENT SERVICES 21,459 44,076 45,500 64,914 71,406 850-00-00-63800 CONTRACTED SERVICES 0 0 0 10,931 12,025 850-00-00-65300 LEGAL EXPENSES & NOTICES 0 0 10,500 5,657 6,223 850-00-00-66200 CONFERENCES/TRAINING 0 0 1,600 3,857 4,243 850-00-00-63900 OTHER PROFESSIONAL SERVICES 17,540 32,390 34,700 41,653 45,818 TOTAL CONTRACTED SERVICES 38,999 76,466 92,300 127,012 139,715 TOTAL FIRE PENSION FUND EXPENSES 1,646,242 3,512,676 3,867,300 3,679,477 3,798,304 NET FUND TOTALS - SURPLUS / (DEFICIT) 2,673,055 3,161,362 1,503,158 2,531,981 2,734,284 DeKalb Public Library ______________________________________________________________________________ FUND 900 The DeKalb Public Library seeks to enrich the lives of DeKalb residents by supporting and encouraging lifelong learning and being a vital center of community life. The library has a welcoming environment where all residents and visitors can connect with each other through library services and programs as well as through the use of technology; where they can be inspired and find the information necessary to achieve their full potential. The library will have a visible and vibrant presence in the community through 21st century library services and partnering with other community organizations. The library provides a safe and inviting community space and meets the needs of residents who access library services online or at a distance (website, electronic resources, e-content, mobile services). In order to extend this standard of service, the Library’s Board of Trustees resolved in 2007 to expand and improve the Library’s services and facilities. After many years of work and dedication, the library is currently undergoing a $25.3 million expansion and renovation project, which was made possible in part by a State of Illinois $11.6 million construction grant. The project kicked off in August of 2014 and was completed in the summer of 2016. The grand opening for both the addition and the renovation of the existing building was on September 10, 2016. DeKalb Public Library Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL BUDGET ESTIMATE BUDGET 900-00-00-30170 PROPERTY TAX-LIBRARY 2,768,573 2,770,128 2,748,500 2,748,500 2,621,799 TOTAL PROPERTY TAXES 2,768,573 2,770,128 2,748,500 2,748,500 2,621,799 900-00-00-33100 FEDERAL GRANTS 0 13,866 13,865 13,865 34,000 900-00-00-33150 STATE GRANTS 0 4,649,709 33,940 33,940 11,000 900-00-00-33200 LOCAL GRANTS 0 154,835 90,000 90,000 0 900-00-00-33600 PERSONAL PROPERTY REPLACEMENT TAX 14,583 36,954 30,000 30,000 20,400 TOTAL INTERGOVERNMENTAL REVENUES 14,583 4,855,363 167,805 167,805 65,400 900-00-00-34990 LIBRARY NON-RESIDENT DUES 2,008 3,513 3,400 3,400 3,500 900-00-00-35890 LIBRARY FINES 23,830 45,989 39,000 39,000 45,900 TOTAL FINES 25,838 49,502 42,400 42,400 49,400 900-00-00-37100 INVESTMENT INTEREST (55) 455 0 0 0 900-00-00-38600 SALE OF SURPLUS PROPERTY 7,390 0 0 0 0 900-00-00-38850 TIF PROPERTY TAX SURPLUS 90,767 0 0 0 95,000 900-00-00-37600 UNREALIZED INV GAIN/LOSS (5,108) 10,291 0 0 0 900-00-00-38200 REFUNDS/REIMBURSEMENTS 4,291 10,961 8,000 8,000 0 900-00-00-34985 LIBRARY SALES 2,614 9,041 3,000 3,000 0 900-00-00-38400 DONATIONS / CONTRIBUTIONS 285,299 276,267 0 0 4,000 900-00-00-38490 ANNUAL CAMPAIGN 0 0 4,500 0 3,000 900-00-00-38100 MISCELLANEOUS REVENUE 1,555 (4,030) 0 4,500 15,405 900-00-00-38900 INTERFUND TRANSFERS 10,900 6,397 0 0 0 TOTAL OTHER INCOME 397,654 309,382 15,500 15,500 117,405 TOTAL DEKALB PUBLIC LIBRARY FUND REVENUES 3,206,648 7,984,375 2,974,205 2,974,205 2,854,004 900-00-00-41100 WAGES - FULL-TIME 332,743 966,235 733,370 733,370 776,000 900-00-00-41200 WAGES - PART-TIME 117,855 0 320,618 320,618 370,364 900-00-00-41300 WAGES - OVERTIME 0 0 0 0 0 900-00-00-42100 EMPLOYER PORTION FICA 33,735 69,442 80,630 80,630 88,000 900-00-00-42200 EMPLOYER PORTION IMRF 57,722 124,318 110,618 110,618 95,000 900-00-00-42500 EMPLOYEE HEALTH INSURANCE 54,090 104,485 157,454 157,454 122,923 900-00-00-42580 EMPLOYEE LIFE INSURANCE 70 3,234 154 154 231 900-00-00-42600 WORKER'S COMPENSATION 1,103 6,087 5,000 5,000 5,000 900-00-00-42700 UNEMPLOYMENT INSURANCE 729 3,208 3,200 3,200 3,200 TOTAL PERSONNEL 598,045 1,277,010 1,411,044 1,411,044 1,460,718 900-00-00-62099 PRINTED MATERIALS 61 140 0 0 0 900-00-00-52000 OFFICE SUPPLIES 7,525 18,084 23,000 23,000 21,000 900-00-00-51300 SUPPLIES/PARTS-BUILDINGS 4,617 9,702 0 0 5,000 900-00-00-63960 DONATIONS/FRIENDS OF THE LIBRARY 2,434 30,495 0 0 3,000 900-00-00-63965 ENDOWMENTS AND MEMORIALS 0 1,461 0 0 4,000 900-00-00-59900 LIBRARY MATERIALS 60,860 109,377 134,200 134,200 138,822 900-00-00-63970 LIBRARY ELECTRONIC RESOURCES 24,063 68,104 58,500 58,500 58,500 900-00-00-59900 PRODUCTS - RESALE 0 9,669 0 0 0 900-00-00-59999 COMMODITIES 9,653 212 0 0 9,800 TOTAL COMMODITIES 109,213 247,245 215,700 215,700 240,122 DeKalb Public Library Fund FY2016.5 FY2017 FY2018 FY2018 FY2019 ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET 900-00-00-66300 TRAVEL EXPENSES 278 584 1,000 1,000 1,000 900-00-00-65100 FREIGHT & POSTAGE 4,538 5,009 5,000 5,000 5,000 900-00-00-61500 MAINTENANCE-EQUIPMENT 11,840 22,909 0 0 0 900-00-00-61900 MAINTENANCE-BOOKS 0 646 700 700 0 900-00-00-64500 TELEPHONE SERVICES 10,257 17,539 19,000 19,000 19,000 900-00-00-62100 FINANCIAL SERVICES 4,925 20,967 9,750 9,750 14,400 900-00-00-63950 LIBRARY PROGRAMS 4,494 13,827 12,674 12,674 13,200 900-00-00-63950 DONATION FOR PROGRAMS 0 738 0 0 0 900-00-00-64300 REFUSE REMOVAL SERVICES 3,812 7,713 8,820 8,820 3,000 900-00-00-61100 MAINTENANCE-GROUNDS 29,158 17,430 1,500 1,500 0 900-00-00-61300 MAINTENANCE-BUILDINGS 23,830 29,579 69,083 69,083 0 900-00-00-64200 NATURAL GAS SERVICES 10,056 9,155 16,000 16,000 16,000 900-00-00-64100 ELECTRIC SERVICES 461 1,341 1,308 1,308 1,450 900-00-00-64400 SEWER SERVICES 1,400 2,165 2,600 2,600 10,700 900-00-00-65200 MARKETING, ADS & PUBLIC INFO 26,434 10,983 21,500 21,500 13,000 900-00-00-66100 DUES & SUBSCRIPTIONS 321 650 1,620 1,620 2,000 900-00-00-66200 CONFERENCES/TRAINING 1,060 4,327 6,000 6,000 6,000 900-00-00-63955 GRANTS - PROGRAMS 0 5,139 0 0 0 TOTAL CONTRACTED SERVICES 132,865 170,700 176,555 176,555 104,750 900-00-00-63800 CONTRACTED SERVICES 13,792 27,686 25,000 25,000 119,700 900-00-00-62200 LEGAL SERVICES 4,110 17,265 7,500 7,500 7,500 900-00-00-63900 OTHER PROFESSIONAL SERVICES 4,064 15,074 4,500 4,500 4,500 900-00-00-69997 COLLECTION AGENCY 1,085 1,294 1,600 1,600 0 900-00-00-69998 PROFESSIONAL CONSULTING (IT) 1,096 14,831 15,520 15,520 6,400 900-00-00-69200 SURETY BONDS & INSURANCE 13,210 23,130 28,200 28,200 28,200 900-00-00-69999 CONTINGENCIES 0 0 0 0 0 TOTAL OTHER SERVICES 37,357 99,280 82,320 82,320 166,300 900-00-00-75000 DEBT SERVICE - PRINCIPAL 541,111 591,111 0 0 295,000 900-00-00-76000 DEBT SERVICE - INTEEST 204,907 431,736 0 0 194,225 900-00-00-77000 LOAN PRINCIPAL 0 0 0 0 361,111 900-00-00-78000 LOAN INTEREST 0 0 0 0 6,578 TOTAL BOND AND DEBT SERVICE 746,018 1,022,847 0 0 856,914 900-00-00-86200 OFFICE FURNITURE & EQUIPMENTMENT 16,222 0 6,000 6,000 0 900-00-00-64600 CABLE/INTERNET SERVICES (6,986) 1,809 11,608 11,608 0 900-00-00-86000 EQUIPMENT 3,044 11,823 0 0 5,000 TOTAL EQUIPMENT 12,279 13,632 17,608 17,608 5,000 900-00-00-79901 DEBT FINANCING 0 0 1,070,978 1,070,978 0 900-00-00-83900 OTHER CAPITAL IMPROVEMENTS 967,341 173,638 0 0 0 900-00-00-83900 DEBT SERVICE-PRINCIPAL 0 0 0 0 0 900-00-00-83900 DEBT SERVICE-INTEREST 0 0 0 0 0 900-00-00-91000 INTERFUND TRANSFERS 10,900 0 0 0 0 TOTAL PERMANENT IMPROVEMENTS 978,241 173,638 1,070,978 1,070,978 0 TOTAL DEKALB PUBLIC LIBRARY FUND EXPENSES 2,614,018 3,004,351 2,974,205 2,974,205 2,833,804 NET FUND TOTALS - SURPLUS / (DEFICIT) 592,629 4,980,023 0 0 20,200 Appendix  Staffing Plan  FY2019 – FY2023 CIP  Capital Outlay  Chart of Accounts  Policies  Glossary  Staffing Plan ______________________________________________________________________________________________________________________ FY2016 FY2016.5 FY2017 FY2018 FY2019 FT PT FT PT FT PT FT PT FT PT City Manager's Office 6 3 6 2 6 2 6 2 8 2 Human Resources Department 2 1 2 2 2 2 2 3 0 0 Finance Department 12 4 8 3 7 3 7 2 6 2 Information Technology Department 0 0 4 0 4 0 4 0 4 1 Police Department 81 36 81 36 81 36 80 15 78 16 Fire Department 58 2 58 2 58 2 58 2 57 1 Public Works Department 37 18 37 18 36 19 36 20 35 19 Community Development Department 5 2 6 3 6 3 8 6 9 6 TOTAL 201 66 202 66 200 67 201 50 197 47 The allocation of personnel as outlined within the Budget are for planning purposes and indicate estimated staffing levels. The City Manager is authorized to make revisions to staffing levels from time to time and to hire employees or terminate employment and/or to reassign employees by position, rank or placement in pay scale, provided that all expenditures incurred are within budgeted amounts. Capital Improvement Plan __________________________________________________________________________________________________ I. FY2019 – FY2023 CIP Overview The FY2019 – FY2023 Capital Improvement Plan (CIP) is a comprehensive plan focused on identifying capital improvements with a cost of $10,000 or more and allocating funding for each request. There are over 225 individual projects or equipment purchases identified in this year’s updated plan. A listing of these projects sorted by funding source and by category is attached. These projects and purchases represent all the currently anticipated capital requirements of the City during the next five years. Most of the cost assumptions included in this program are preliminary estimates that will require refinement as more serious discussion and implementation of the specific program progresses. Certain projects are included in the CIP only under the assumption that an opportunity may be presented for larger agency funding assistance or benefited property owner cost sharing. Should that opportunity not occur, the project might, of necessity, be dropped or deferred to another year. The Funding Source Summary table (below) provides a summary of the funding required by source and by year to implement the projects identified in the CIP. A distinction is made in the table between City funds (upper portion) and grants (lower portion). City of DeKalb Capital Improvement Program FY2019 - FY2023 FUNDING SOURCE SUMMARY Source (City Funds) FY19 FY20 FY21 FY22 FY23 Total 610 - Water New Construction Fund - - - 206,000 103,000 $309,000 260 - TIF #1 Fund 329,050 400,000 410,000 215,000 155,100 $1,509,150 200 - Transportation Fund 457,524 635,000 - - - $1,092,524 210 - Motor Fuel Tax Fund 1,540,000 1,517,525 1,795,925 1,386,250 825,000 $7,064,700 620 - Water Capital Fund 1,911,977 2,539,700 1,310,000 1,241,300 306,500 $7,309,477 410 - Capital Equipment Replacement Fund 117,161 4,988,073 2,320,312 1,309,062 861,217 $9,595,825 400 - Capital Improvement Fund 830,000 626,000 530,000 530,000 530,000 $3,046,000 600 - Water Fund 181,000 375,000 85,000 85,000 - $726,000 650 - Airport Fund - 13,000 - - - $13,000 SUBTOTAL - FUNDS 5,366,712 11,094,298 6,451,237 4,972,612 2,780,817 $30,665,676 Source (Grants) 280 - CDBG Community Development Block Grant 420,000 - - - - $420,000 TIGER - Trans. Inv. Gen. Econ. Recovery 18,280,000 - - - - $18,280,000 TIP - Transportation Improvement Program 2,601,950 1,349,000 5,598,600 5,830,000 1,766,400 $17,145,950 STU - Federal Surface Transportation - Urban - 1,520,000 - 1,140,000 - $2,660,000 SUBTOTAL - GRANTS 21,301,950 2,869,000 5,598,600 6,970,000 1,766,400 $38,505,950 GRAND TOTAL 26,668,662 13,963,298 12,049,837 11,942,612 4,547,217 $69,171,626 This year’s updated CIP for FY19–23 requires $69.1M to fund all the identified projects. Approximately $38.5M of the $69.1M required will come from state and federal grants. The remaining $30.1M will need funding from the City. The charts below illustrate the distribution of City funds and grants needed to fund the CIP projects for FY19 – FY23. CIP FUNDING SOURCE TOTALS FOR FY19-23 600 - Water Fund, 400 - Capital $726,000 Improvement Fund, $3,046,000 610 - Water New Construction Fund, $309,000 410 - Capital Equipment 260 - TIF #1 Fund, Replacement Fund, $9,595,825 $1,509,150 200 - Transportation Fund, $1,092,524 620 - Water Capital Fund, 210 - Motor Fuel Tax $7,309,477 Fund, $7,064,700 CIP GRANT TOTALS FOR FY19-23 STU - Federal Surface Transportation - Urban, $2,660,000 280 - CDBG Community Development Block Grant , $420,000 TIP - Transportation Improvement Program , $17,145,950 TIGER - Trans. Inv. Gen. Econ. Recovery, $18,280,000 To better understand the needs and scope of the projects identified, every project in the CIP falls into one of eight categories. The table below summarizes project costs that require funding from the City by category and year. The chart below shows the percentage of CIP projects for FY19-23 by category and does not include grant funding. Transportation projects such as the Peace Road Corridor Study ($200,000), 2019 Street Maintenance Program ($1.6M), and bridge replacements for Lucinda Ave and North First Street totaling $1,709,700 show the City’s plans to focus on the transportation infrastructure. TOTAL % OF PROJECTS BY CATEGORY FY19-23 Technolgy Equipment 2% 3% Building/Property Airport 4% 18% Fleet 9% Transportation 52% Water/Utility 12% II. FY2019 CIP The funding for CIP projects planned for FY19 is incorporated into the Proposed Budget Draft for FY19 ending December 31, 2019. The City funding sources for FY19 projects are graphically shown below and represent approximately $5.3M in costs.  CIP FUND TOTALS FOR 2019 $1,911,977 $1,540,000.00 $830,000.00 $457,524 $329,050 $181,000 $117,161.00 620 - Water Capital Fund 210 - Motor Fuel Tax Fund 400 - Capital Improvement Fund 200 - Transportation Fund 260 - TIF #1 Fund 600 - Water Fund 410 - Capital Equipment Replacement Fund The chart below shows the percentage of CIP projects for FY19 by category and does not include grant funding. TOTAL % OF PROJECTS BY CATEGORY FOR FY19 Building/Property 1% Water/Utility Airport 8% 10% Transportation 81%  City of DeKalb, Illinois Capital Plan FY 19 thru FY 23 PROJECTS BY FUNDING SOURCE Source Project # FY 19 FY 20 FY 21 FY 22 FY 23 Total 200 - Transportation Fund Replace DSATS Vehicle PW - ENG-01 35,000 35,000 Automatic Bus Passenger Counter PW - ENG-08 100,000 100,000 Bus Time Arrival Equipment at Major Bus Stops PW - ENG-23 500,000 500,000 Bus Shelter Installations PW - ENG-49 262,500 262,500 Bus Shelter Destination Signs PW - ENG-59 195,024 195,024 200 - Transportation Fund Total 457,524 635,000 1,092,524 210 - Motor Fuels Tax Fund Electricity for Streetlights and Traffic Signals PW - ENG-02 425,000 425,000 425,000 425,000 425,000 2,125,000 Road Salt for Winter Operations PW - ENG-03 100,000 100,000 100,000 100,000 100,000 500,000 Bridge Inspections PW - ENG-09 15,000 15,000 30,000 Pavement Condition Index Survey PW - ENG-10 65,000 50,000 115,000 Peace Road Segment 1 PW - ENG-12 200,000 225,000 425,000 Coordinated Traffic Signal Upgrade Project PW - ENG-13 150,000 300,000 450,000 Peace Road Corridor Study PW - ENG-14 200,000 200,000 North First Street Bridge Replacement PW - ENG-15 177,525 650,925 828,450 Harvestore Drive Box Culvert Repair PW - ENG-16 100,000 100,000 Bethany Road Culvert Repair PW - ENG-17 160,000 160,000 Lucinda Avenue Bridge Replacement PW - ENG-56 235,000 646,250 881,250 Twombly Road Reconstruction PW - ENG-57 250,000 500,000 750,000 North First Street Maintenance PW - ENG-58 500,000 500,000 210 - Motor Fuels Tax Fund Total 1,540,000 1,517,525 1,795,925 1,386,250 825,000 7,064,700 260 - TIF #1 Fund Egyptian Theater (Building Improvements) CD - 04 100,000 100,000 75,000 275,000 Architectural Improvement Program CD - 06 50,000 75,000 75,000 200,000 Wi-Fi, Music, Signage & Miscellaneous CD - 08 20,000 20,000 40,000 Airport Crack Filling PW - AIR-05 15,000 15,000 15,000 15,000 60,000 Remodeling of Classrooms and West End Hangar PW - AIR-06 45,000 45,000 Improvements to Building PW - AIR-09 30,000 30,000 30,000 90,000 Update Airport Minimum Standards PW - AIR-10 24,000 24,000 Airport Rates and Fees Study PW - AIR-11 20,000 20,000 Replace Perimeter Fencing (TIP) PW - AIR-12 62,500 62,500 62,500 187,500 Overlay Runway 2-20 (TIP) PW - AIR-13 195,000 195,000 Rehabilitate of T-Hangar Pavements Phase 3 (TIP) PW - AIR-16 47,600 47,600 Aircraft Parking Apron Replacement (TIP) PW - AIR-34 71,000 71,000 Rehabilitate Taxiway C (TIP) PW - AIR-35 137,500 137,500 Crack Repair and Striping Runway 2-20 PW - AIR-37 80,000 80,000 Replacement of Airport VASI Units with PAPI PW - AIR-39 36,550 36,550  Source Project # FY 19 FY 20 FY 21 FY 22 FY 23 Total 260 - TIF #1 Fund Total 329,050 400,000 410,000 215,000 155,100 1,509,150 280 - Community Development Block Street Maintenance (Const and Eng) PW - ENG-33 420,000 420,000 280 - Community Development Block 420,000 420,000 Grant Total 400 - Capital Improvement Fund Fire Station Repairs FD - 01 30,000 30,000 30,000 30,000 30,000 150,000 Key Fob Door Locking for all Fire Stations FD - 02 19,800 19,800 Classroom Furniture (12 Tables and 24 Chairs) FD - 03 10,100 10,100 Electronic Gate/Fence for Station 1 FD - 04 16,100 16,100 Burn Facility FD - 72 50,000 50,000 Street Maintenance (Const and Eng) PW - ENG-33 800,000 500,000 500,000 500,000 500,000 2,800,000 400 - Capital Improvement Fund Total 830,000 626,000 530,000 530,000 530,000 3,046,000 410 - Capital Equipment Replacement Replace Department Pool Car CD - 01 20,000 20,000 Furniture City Hall CMO - 01 20,000 20,000 20,000 60,000 Lease Payments F-01 16,667 16,667 16,667 16,667 16,667 83,335 Ford AEV Ambulance FD - 05 150,000 150,000 Ford Ambulance FD - 06 150,000 150,000 AEV Fire Ambulance FD - 07 150,000 150,000 Fire House 24/7 Customer Support FD - 08 4,800 4,800 4,800 4,800 19,200 Stryker Power Load (4) FD - 09 100,000 100,000 International Navistar FD - 11 150,000 150,000 Chevy Suburban FD - 12 40,000 40,000 Chevy Suburban FD - 13 40,000 40,000 Dodge Durango FD - 14 40,000 40,000 Turnout Gear (coats and Pants) 7 sets FD - 15 14,000 14,130 28,130 Chevy Tahoe FD - 16 45,000 45,000 Ford Explorer FD - 17 80,000 80,000 Hydraulic Tools - 4 sets FD - 18 60,000 60,000 Pierce Saber - Engine 4 FD - 20 450,000 450,000 Alexis Fire Engine - Engine 2 FD - 21 400,000 400,000 Alexis Fire Engine #3 FD - 22 400,000 400,000 Dodge Ram CC Squad 1 FD - 25 40,000 40,000 Laerdal Heart Stream FD - 26 6,000 6,000 Chevy One-Ton Truck Squad 4 FD - 27 40,000 40,000 Hesse Bevrg Rock Semi Trailer - Rescue 6 Trailer FD - 28 50,000 50,000 Panasonic Tough Pads FD - 29 36,000 36,000 Station Alerting System FD - 31 30,000 30,000 Firehouse Cloud Service FD - 32 10,618 10,618 10,618 10,618 42,472 Classroom Smart Board for Station 1 FD - 33 15,000 15,000 Phillips Heart Start AED (2) FD - 35 6,000 6,000 Stretchers - 6 FD - 37 150,000 150,000 Hazmat Trailer Unit FD - 39 10,000 10,000 Allmand Night Tower FD - 40 10,000 10,000 Life Pak 12 Monitor (2) FD - 41 50,000 50,000 Radio Pagers Monitor 5 (73) FD - 47 48,000 48,000 SCBA Haz Mat 60 Minute Bottles - Draeger (7) FD - 51 7,700 7,700 Source Project # FY 19 FY 20 FY 21 FY 22 FY 23 Total SCBA Packs (36) FD - 52 180,000 180,000 SCBA Packs (4) FD - 53 20,000 20,000 SCBA 30 Minute Bottles - Scott (52) FD - 54 41,600 41,600 SCBA 60 Minute Bottles - Scott (4) FD - 55 4,400 4,400 SCBA Air Compressor FD - 56 30,000 30,000 Lucas 2 for Medic 3 FD - 60 15,000 15,000 Lucas 2 for Medic 1 FD - 61 15,000 15,000 Life Pak 1000 AED FD - 62 15,000 15,000 Life Pak 500 AED FD - 63 3,000 3,000 3,000 9,000 Life Pak CR Plus (2) FD - 65 6,000 6,000 Stairs Chairs (5) FD - 66 17,000 3,400 20,400 Zoll AED Pro (2) FD - 68 6,000 6,000 Fire House Mobile Response FD - 69 42,004 11,002 11,002 11,002 75,010 Technical Rescue Team Equipment FD - 70 14,800 14,800 Turnout Gear Extractor FD - 71 15,000 15,000 New Computer Cycles (20x) IT - 02 16,000 16,000 16,000 16,000 64,000 City Network Switches IT - 03 10,000 10,000 20,000 Office 365 IT - 05 25,000 25,000 Document Management System IT - 09 55,000 55,000 Phone Upgrade IT - 10 150,000 150,000 6 Vehicle Public Safety Setups IT - 11 36,000 36,000 Electric Vehicle Charging Stations IT - 12 27,000 27,000 EPCR System IT - 13 21,000 21,000 Tricaster (Channel 14) IT - 14 37,000 37,000 Security Audit IT - 15 25,000 25,000 Asset Management Program IT - 17 150,000 150,000 ERP Software IT - 18 84,494 84,494 Replace Police Vehicle PD - 01 63,000 63,000 Replace Police Vehicle PD - 02 63,000 63,000 Replace Police Vehicle PD - 03 55,000 63,000 118,000 Replace Police Vehicle PD - 04 55,000 63,000 118,000 Replace Police Vehicle PD - 05 55,000 63,000 118,000 Replace Police Vehicle PD - 06 55,000 55,000 Replace Police Vehicle PD - 07 55,000 55,000 Replace Police Vehicle PD - 08 55,000 55,000 Replace Police Vehicle PD - 09 55,000 55,000 Replace Police Vehicle PD - 10 55,000 55,000 Replace Police Vehicle PD - 11 55,000 55,000 Replace Police Vehicle PD - 12 55,000 55,000 Replace Police Vehicle PD - 13 55,000 55,000 Replace Police Vehicle PD - 14 55,000 55,000 Replace Police Vehicle PD - 15 55,000 55,000 Replace Police Vehicle PD - 16 57,565 57,565 Replace Police Vehicle PD - 17 57,565 57,565 Replace Police Vehicle PD - 18 57,565 57,565 Replace Police Vehicle PD - 19 57,565 57,565 Replace Police Vehicle PD - 20 57,565 57,565 Replace Police Vehicle PD - 21 61,595 61,595 Replace Police Vehicle PD - 22 61,595 61,595 Replace Police Vehicle PD - 23 61,595 61,595 Replace Police Vehicle PD - 24 61,595 61,595 Replace Police Vehicle PD - 25 61,595 61,595 911 Console Dispatch Work Station Project PD - 26 66,000 22,000 23,000 24,000 135,000 Police Body Worn Camera Project PD - 27 225,000 225,000 Taser Replacement Project PD - 28 13,679 15,000 28,679 Source Project # FY 19 FY 20 FY 21 FY 22 FY 23 Total Speed Trailer Replacement Project PD - 29 15,505 15,505 Mobile Data Browser Replacement Project PD - 31 44,000 20,000 20,000 24,000 108,000 Portable Police Radio Replacement Project PD - 32 50,000 25,000 25,000 25,000 125,000 Replace Ford F250 PW - AIR-17 40,000 40,000 Replace S10 Chevy Blazer PW - AIR-18 25,000 25,000 Replace Ford F550 4x4 Truck PW - AIR-19 50,000 50,000 Replace Ford E700 AV Gas Truck PW - AIR-20 20,000 20,000 20,000 60,000 John Deere Loader (Used) PW - AIR-21 80,000 80,000 Replace Chevy Blazer PW - AIR-22 25,000 25,000 Case International Tractor PW - AIR-23 160,000 160,000 Replace Chevy Impala PW - AIR-24 25,000 25,000 Replace Chevy 1/2 Ton Pickup Truck PW - AIR-25 40,000 40,000 Oshkosh Dump Truck PW - AIR-26 125,000 125,000 Replace Ford C8000 Deicer Truck PW - AIR-28 150,000 150,000 Toro Z Master Riding Lawnmower PW - AIR-29 11,000 11,000 22,000 JD Utility Tractor w/Sickle Bar PW - AIR-30 45,000 45,000 Replace Oshkosh Airport Broom PW - AIR-31 150,000 150,000 Lektro Aircraft Tug PW - AIR-32 20,000 20,000 Storm Water Infrastructure Study Phase III PW - ENG-28 75,000 25,000 100,000 Facilities Study Phase II PW - ENG-54 12,000 12,000 P-13 Pickup Truck with Snow Plow PW - STR-01 36,000 36,000 P-33 Toro Z-Master Riding Mower PW - STR-02 9,300 9,300 P-23 Dump Truck with Slow Plow & Salt Spreader PW - STR-03 150,000 150,000 P-22 Dump Truck with Snow Plow & Salt Spreader PW - STR-04 150,000 150,000 P-6 Pickup Truck with Snow Plow PW - STR-05 36,000 36,000 P-37 Aerial Traffic Signal Truck PW - STR-06 65,000 65,000 P-21 1-Ton Dump with Plow/Salt Spreader PW - STR-07 65,000 65,000 P-31 Bobcat with Hydraulic Concrete Breaker PW - STR-09 45,000 45,000 P-24 Tandem Axel Dump with Plow/Salt Spreader PW - STR-10 155,000 155,000 P-3 Chevy Tahoe PW - STR-11 40,000 40,000 P-7 Pickup Truck with Snow Plow PW - STR-12 37,000 37,000 P-12 Pickup Truck with Snow Plow PW - STR-13 37,000 37,000 P-24 Tandem Axel Dump with Plow/Salt Spreader PW - STR-14 155,000 155,000 P-9 Utility Truck with Liquid Deicer Tank PW - STR-15 38,000 38,000 P-15 Dump Truck with Plow/Salt Spreader PW - STR-16 157,000 157,000 P-34 Mechanic Service Truck PW - STR-17 45,000 45,000 P-36 60' Aerial Forestry Truck PW - STR-18 155,000 155,000 P-44 Mower Tractor PW - STR-19 45,000 45,000 P-11 Pickup Truck with Snow Plow PW - STR-20 40,000 40,000 P-28 Dump Truck with Snow Plow/Spreader PW - STR-21 158,000 158,000 P-29 Dump Truck with Snow Plow/Spreader PW - STR-22 158,000 158,000 P-193 Dinkmar Leaf Machine PW - STR-24 30,000 30,000 P-191 Dinkmar Leaf Machine PW - STR-25 30,000 30,000 P-190 Dinkmar Leaf Machine PW - STR-26 32,000 32,000 Replace P19 Tandem Axle Dump w/Plow & Spreader PW - STR-27 157,000 157,000 Weather Proofing Storm Warning System PW - STR-28 10,000 10,000 410 - Capital Equipment Replacement 117,161 4,988,073 2,320,312 1,309,062 861,217 9,595,825 Fund Total 600 - Water Fund Well No.10 Pull for Maintenance (2006) PW - W-02 85,000 85,000 Well No.13 Pull for Maintenance (2005) PW - W-04 85,000 85,000 Well No.14 Pull for Maintenance (2005) PW - W-05 85,000 85,000 Well No.16 Pull for Maintenance (2006) PW - W-07 85,000 85,000  Source Project # FY 19 FY 20 FY 21 FY 22 FY 23 Total Replace Roof - 7th Street WTP PW - W-15 30,000 30,000 Replace Roofs - Well Nos. 16 & 17 PW - W-16 5,000 5,000 Well No. 15 Rehabilitation PW - W-44 85,000 85,000 Well No. 17 Rehabilitation PW - W-45 85,000 85,000 Water Hydrant Replacements PW - W-52 11,000 11,000 Replace Well Pumps/Motors PW - W-53 170,000 170,000 600 - Water Fund Total 181,000 375,000 85,000 85,000 726,000 610 - Water Construction Fund Design Work - Well No. 18 (new well) PW - W-17 103,000 103,000 Lincoln Hwy. WTP Emergency Generator PW - W-46 206,000 206,000 610 - Water Construction Fund Total 206,000 103,000 309,000 620 - Water Capital Fund ERP Software IT - 18 71,977 71,977 Replace Softening Resin 7th Street PW - W-09 125,000 125,000 Replace Softening Resin - Lincoln Hwy WTP PW - W-10 150,000 150,000 Replace Softening Resin - County Farm Rd. WTP PW - W-11 144,900 144,900 Replace Softening Resin - Corporate Dr. WTP PW - W-12 125,000 125,000 Iron Filter Sand Media Replacement Lincoln Hwy PW - W-13 60,000 60,000 Water Main Replacement Undesignated PW - W-19 1,000,000 1,000,000 1,000,000 3,000,000 Replace Water Main - Joanne, Golfview, Ilehamwood PW - W-21 1,435,000 1,435,000 Water Meters PW - W-26 70,000 75,000 75,000 75,000 75,000 370,000 Replace W-2 Ford 1-Ton Pickup (2006) PW - W-27 47,700 47,700 Replace W-3 International Utility Truck (2003) PW - W-28 123,600 123,600 Replace W-12 GMC 4x4 1-Ton (1998) PW - W-31 65,000 65,000 Replace W-21 John Deere Loader (2000) PW - W-34 180,000 180,000 Replace W-28 Chevy Barricade (1999) PW - W-35 63,700 63,700 Replace W-29 International Dump Truck (2005) PW - W-36 185,000 185,000 Replace W-15 Ford F350 Pickup Truck (2006) PW - W-37 45,000 45,000 W-13 Dodge Ram 4x4 Quad Cab PW - W-38 38,200 38,200 W-34 Bomag Blacktop Roller PW - W-39 16,400 16,400 South Water Tower Painting PW - W-41 811,500 811,500 Purchase 2003 Vactor PW - W-47 70,000 70,000 Upgrade of Misc. Computer Equipment PW - W-48 10,000 5,000 5,000 5,000 25,000 Replace W6 Pickup Truck PW - W-49 49,200 49,200 Replace W43 Caterpillar Forklift PW - W-50 27,300 27,300 Sewer Lateral for CBD PW - W-51 80,000 80,000 620 - Water Capital Fund Total 1,911,977 2,539,700 1,310,000 1,241,300 306,500 7,309,477 650 - Airport Fund Tires (8) for Case 725 Mowing Tractor PW - AIR-07 13,000 13,000 650 - Airport Fund Total 13,000 13,000 STP-U Surface Transportation Progr Peace Road Segment 1 PW - ENG-12 1,520,000 1,520,000 Coordinated Traffic Signal Upgrade Project PW - ENG-13 1,140,000 1,140,000 Source Project # FY 19 FY 20 FY 21 FY 22 FY 23 Total STP-U Surface Transportation Program 1,520,000 1,140,000 2,660,000 Urban Total TIGER - Trans Inv Gen Econ Recove New Transit Facility Engineering PW - ENG-22 18,280,000 18,280,000 TIGER - Trans Inv Gen Econ Recovery 18,280,000 18,280,000 Total TIP - Transportation Improvement Pr Replace Perimeter Fencing (TIP) PW - AIR-12 1,187,500 1,187,500 1,187,500 3,562,500 Overlay Runway 2-20 (TIP) PW - AIR-13 3,705,000 3,705,000 Rehabilitate of T-Hangar Pavements Phase 3 (TIP) PW - AIR-16 428,400 428,400 Frontier Property for SRE Building (TIP) PW - AIR-33 150,000 150,500 300,500 Aircraft Parking Apron Replacement (TIP) PW - AIR-34 1,349,000 1,349,000 Rehabilitate Taxiway C (TIP) PW - AIR-35 2,612,500 2,612,500 Crack Repair and Striping Runway 2-20 PW - AIR-37 720,000 720,000 Replacement of Airport VASI Units with PAPI PW - AIR-39 694,450 694,450 North First Street Bridge Replacement PW - ENG-15 1,893,600 1,893,600 Lucinda Avenue Bridge Replacement PW - ENG-56 1,880,000 1,880,000 TIP - Transportation Improvement 2,601,950 1,349,000 5,598,600 5,830,000 1,766,400 17,145,950 Program Total GRAND TOTAL 26,668,662 13,963,298 12,049,837 11,942,612 4,547,217 69,171,626  City of DeKalb, Illinois Capital Plan FY 19 thru FY 23 CATEGORY SUMMARY Category FY 19 FY 20 FY 21 FY 22 FY 23 Total Airport 2,781,000 147,000 3,945,000 4,015,000 1,771,000 12,659,000 Building/Property 180,000 1,692,900 200,000 200,000 180,500 2,453,400 Equipment 156,471 1,305,084 339,400 53,000 330,130 2,184,085 Fleet 16,667 2,897,667 1,841,492 1,150,642 456,667 6,363,135 Stormwater 175,000 185,000 360,000 Technology 16,000 793,422 114,420 85,420 74,420 1,083,682 Transportation 21,497,524 4,037,525 4,029,525 4,906,250 1,325,000 35,795,824 Water/Utility 2,021,000 2,914,700 1,395,000 1,532,300 409,500 8,272,500 TOTAL 26,668,662 13,963,298 12,049,837 11,942,612 4,547,217 69,171,626 Capital Outlay Summary ______________________________________________________________________________ The capital outlay for FY19 is included below and draws from the general fund and other City funds. The capital outlay summary total for FY18 is $5,050,885. CAPITAL OUTLAY SUMMARY Information & Technology (100‐17‐19) Foreign Fire Insurance Tax (290‐00‐00) Public Safety Replacements (86100) $6,000 Remodeling Contingency (83900) $10,000 $6,000 Machinery/Tools (86000) $7,500 Police ‐ Administration (100‐20‐21) Office Furniture & Equipment (86200) $6,000 Motorola Radios (86300) $32,340 $23,500 $32,340 Capital Projects (400‐00‐00) Public Works‐Streets (100‐30‐33) Street Maintenance (83050) $700,000 Lawn Mower (86000) $8,000 $700,000 $8,000 Capital Equipment Replacement (420‐00‐00) Transportation (200‐00‐00) New Computers (86100) $16,000 Bus Shelter Installation (86000) $262,500 ERP Software ‐ Final Payment (86100) $84,494 Bus Destination Signs (86000) $195,024 $100,494 $457,524 Water (600‐00‐00) Motor Fuel Tax (210‐00‐00) Fire Hydrants (85500) $11,000 Twombly Road Reconstruction (83000) $250,000 Water Pumps & Motors (85500) $170,000 North 1st Street Maintenance (83050) $500,000 $181,000 Pavement Condition Index Survey (83050) $65,000 Water Capital (620‐00‐00) $815,000 Water Main Replacement (85000) $1,435,000 TIF #1 (260‐00‐00) Water Meters (85100) $70,000 Replace Airport Perimeter Fencing ‐ Local Match (83900) $62,500 Sewer Later Repair CBD (85500) $80,000 Airport Crackfilling & Runway Striping (83900) $80,000 ERP Software ‐ Final Payment (86100) $71,977 Install PAPI Units (83900) $36,550 Dump Truck W29 Replacement (87000) $185,000 $179,050 Used Vactor (87000) $70,000 Community Development Block Grant (280‐00‐00) $1,911,977 Street Improvements ‐ Harvey/Tyler/Charter (83000) $420,000 Refuse & Recycling (680‐00‐00) Other Capital Improvements (83900) $210,000 Yardwaste Site Security (86000) $6,000 $630,000 $6,000 General Fund Capital Total: $46,340 Other Funds Capital Total: $5,004,545 Total Capital Outlay: $5,050,885 Chart of Accounts ________________________________________________________________________________ PERSONNEL & BENEFITS 41100 WAGES FULL-TIME - Salary expense for full-time employees. 41200 WAGES PART-TIME - Salary expense for part-time employees or seasonal help. 41300 WAGES-OVERTIME - Salary expense paid to non-exempt employees at one and one-half times or two times the employee's regular hourly rate for all hours worked in excess of forty hours per week or eight hours per day, as applicable. 41400 LONGEVITY PAY - Salary expense for employees with contract specific negotiated years of continuous/creditable service. 41500 CLOTHING ALLOWANCE - Amount paid for uniforms and personal protective equipment provided for those public service employees required to wear uniforms while performing their jobs. 41550 CAR ALLOWANCE - Amount paid to employees for monthly car allowance. 41600 WELLNESS BONUS - Salary expense for Fire and Police employees that take a limited amount of sick time per calendar year. 41650 EDUCATION BONUS - Salary expense for full-time, non-probationary Fire employees that obtain a level of education beyond that of high school. 41700 DEFERRED COMPENSATION - The employer cost of employee deferred compensations plans. 41950 RETIREE COMPENSATION - For Police and Fire Pension Funds only. 41970 REFUND OF CONTRIBUTIONS - For Police and Fire Pension Funds only. 42100 EMPLOYER PORTION FICA - The employer contribution of FICA and Medicare, which is currently at 7.65% of gross wages. 42200 EMPLOYER PORTION IMRF - The employer contribution of IMRF, which is currently at 12.0% of gross wages for all employees covered under the IMRF program. 42300 EMPLOYER CONTRIB/PENSION - Amount equal to the property taxes collected for the Police/Fire Pension Fund. This amount is determined by an actuarial study conducted on an annual basis. 42500 EMPLOYEE HEALTH INSURANCE - Employer amount paid for employee group medical and dental insurance premiums. 42580 EMPLOYEE LIFE INSURANCE - Amount paid for standard monthly funding for IPBC – Intergovernmental Personnel Benefit Funding for employee life insurance. 42600 WORKERS COMPENSATION - Premium paid to the City’s Insurance Company for workers compensation insurance coverage for employees of the City. 42700 UNEMPLOYMENT INSURANCE - Reimbursements to the State of Illinois for unemployment insurance claims filed by former employees. 48250 NET IMRF PENSION OBLIGATION - This is the unfunded liability from IMRF when the City passed in a large rate increase. This grows at 7.50% annually until it is paid off in full. 48300 NET OPEB COST - The net employer and employee cost of other post-employment benefits such as health care related costs for all City employees and retirees. 42999 SECTION 125 PAYMENTS - Amount paid for employee flexible spending account. COMMODITIES 51000 BOARDS & COMMISSIONS - Amount paid for expenses related to the Police and Fire Commission and the Planning and Zoning Commission. 51100 SUPPLIES/PARTS-GROUNDS - Amount paid for supplies and parts to maintain municipal grounds including items for landscaping, trees planted by City personnel, grass seed, plantings, topsoil, etc. 51300 SUPPLIES/PARTS-BUILDINGS - Amount paid for supplies and parts to maintain municipal building mechanical systems including items for plumbing, electric, HVAC, alarm systems etc. 51410 SUPPLIES/PARTS-STREETS - Amount paid for supplies and parts to maintain streets and alleys. 51430 SUPPLIES/PARTS-STORM SEWERS - Amount paid for supplies and parts to maintain municipal storm water systems. 51500 SUPPLIES/PARTS-EQUIPMENT - Amount paid for supplies and minor equipment for the Engineering and Water lab. 51700 SUPPLIES/PARTS-VEHICLES - Amount paid for supplies and parts to maintain municipal vehicles. 51996 POTABLE WATER SYSTEM PARTS - Amount paid for supplies and parts to maintain municipal potable water systems. 51997 STREETLIGHTS, PARTS - Amount paid for supplies and parts to maintain streetlights. 51998 TRAFFIC & STREET SIGNS - Amount paid for supplies and parts to maintain traffic and street signs. 51999 SUPPLIES/PARTS-TRAFFIC SIGNALS - Amount paid for supplies and parts to maintain traffic signals. 52000 OFFICE SUPPLIES - Amount paid for pens, pencils, markers, post-its, staples, binders, folders, dividers, pads, calendars, cassette tapes, ribbons, paper, ink, etc. 52500 JANITORIAL SUPPLIES - Amount paid for operating supplies such as cleaning supplies (sweeping compound, glass cleaner, etc.), paper towels, toilet tissue, testing and exam supplies, pesticides/herbicides, signs posts, cabinets, small tools, non-personal safety equipment, and other equipment. 52600 PATROL SUPPLIES & EQUIPMENT - Amount paid for supplies and equipment for Police Patrol Officers, including gloves, evidence supplies, trauma bags, testing supplies, etc. 52700 INVESTIGATION SUPPLIES & EQUIPMENT - Amount paid for supplies and equipment for Investigation Officers, including office supplies, car rental, etc. 52800 FIREFIGHTING SUPPLIES & EQUIPMENT - Amount paid for supplies and equipment for Fire personnel, including items for uniform maintenance. 52900 AMBULANCE SUPPPLIES & EQUIPMENT - Amount paid for supplies and equipment required to stock an ambulance. 53000 OPERATING SUPPLIES - Amount paid for airport supplies, including safety harnesses, etc. 53099 ACTIVITIES & SUPPLIES - Amount paid for Human Resource activities such as employee service plaques, employee events, etc. 53100 ICE/SNOW CONTROL SUPPLIES - Amount paid for ice and snow control supplies such as road salt, ice melt, etc. 53200 WATER SYSTEM CHEMICALS - Amount paid for potable water chemicals such as, salt, chlorine, hydrofluosilicic, etc. 53300 SMALL TOOLS & EQUIPMENT - Amount paid for operating supplies such as small tools, non-personal safety equipment, and other equipment costing less than $1,000. 54000 UNIFORMS/PROTECTIVE CLOTHING - Amount paid for purchase and maintenance of uniforms such as, cleaning, embroidery, safety glasses, etc. 55000 FUEL, OIL, & LUBRICANTS - Amount paid for gasoline and oil used in municipal vehicles. 55100 AIRPORT FUEL (FOR RESALE) - Amount paid for Airport fuel. 58110 DUI FINES EXPENDITURES - Amount paid for supplies related to DUI enforcement, including mouthpieces, manuals, gloves, etc. 58120 ANTI-CRIME EXPENDITURES - Amount paid for anti-crime prevention activities such as Live Healthy, Camp Power, domestic violence database, etc. 58130 CRIME LAB EXPENDITURES - Amount paid for expenses related to the crime lab such as, lab supplies, carbon filters, masks, etc. 58140 POLICE FORFEITURES EXPENDITURE - Amount paid for items related to vehicle seizures, K- 9 expenses, vehicle/bicycle repairs, riot helmets, etc. 59900 LIBRARY MATERIALS - Amount paid for materials purchased for the Library. 59999 COMMODITIES - Amount paid for miscellaneous purchases such as Municipal Band supplies (including posters and fliers), Prisoner meals, sympathy arrangements, etc. CONTRACTUAL 61100 MAINTENANCE-GROUNDS - Amount paid for contracted maintenance of municipal grounds including labor and materials for mowing, landscaping, trimming, fertilization, aeration, planting, spoils disposal, stump removal, etc. 61300 MAINTENANCE-BUILDINGS - Amount paid for contracted maintenance of municipal buildings including labor and materials for plumbing, electrical, HVAC, alarm systems, etc. 61400 MAINTENANCE-INFRASTRUCTURE - Amount paid for contracted maintenance of municipal infrastructure. 61420 MAINTENANCE-ALLEYS - Amount paid for contracted maintenance of municipal streets, paths, wells and storage, meters and hydrants, water lines, right of way areas, etc. 61430 STORM MAINTENANCE-STORM SEWERS - Amount paid for repair and maintenance of storm water systems. 61450 MAINTENANCE-SIDEWALKS - Amount paid for contracted maintenance of sidewalks. 61500 MAINTENANCE-EQUIPMENT - Amount paid for contracted maintenance of municipal equipment including labor and materials for office machines, copiers, radios and electronics, desks, fans, air conditioners, movie cameras, recorders, VCRs, fire extinguishers, first aid kits, hoists, generators, central telephone systems, trailers, non-licensed wheeled equipment, etc. 61599 WARNING SIRENS - Amount paid for warning sirens services. 61700 MAINTENANCE-VEHICLES - Amount paid for contracted maintenance of municipal vehicles including labor and materials for automobiles, trucks, sweepers, salt spreaders, snowplows, permanently installed accessories, etc. 61900 MAINTENANCE-BOOKS - Amount paid for maintenance related to books at the Library. 61999 AIRPORT - MAINTENANCE - Amount paid for repair and maintenance at the airport. 62099 PRINTED MATERIALS - Amount paid for printing newsletters, letterhead/stationery, envelopes, work order forms, business cards, checks, application forms, program brochures, etc. 62100 FINANCIAL SERVICES - Amount paid for contracted accounting services such as auditing, bookkeeping, attestations, and other related functions. 62200 LEGAL SERVICES - Amount paid for contracted legal advice and services. 62300 ARCHITECT/ENGINEER SERVICES - Amount paid for architect and engineering fees. 62400 TECHNOLOGY SERVICES - Amount paid for technology services including monthly/annual maintenance contracts, copier expenses, consulting fees, etc. 62500 LAB TESTING SERVICES - Amount paid for contracted services for lab testing services. 62600 MEDICAL SERVICES - Amount paid for pre-employment physicals, drug screens, required medical testing for various employees, psychological examinations of applicants as part of the testing process, wellness program expenditures, and payments to health care providers and employee reimbursements made in connection with the City’s partially self-funded health insurance plan. 62700 HUMAN & SOCIAL SERVICES - Amount paid for Human Services Fund and Community Development Block Grant Fund. 62900 PERSONNEL RECRUITMENT SERVICES - Amount paid for advertisements such as employee recruitment ads, bid notices, legal notices, and other required notices. 63000 SPECIAL EVENT SERVICES - Amount paid for items related to special events such as cake for employees retiring, Alderman reception, funeral flowers, etc. 63100 FORESTRY SERVICES - Amount paid for expenses related to maintenance of municipal tree inventory including tree and stump removal, Emerald Ash Borer treatment, etc. 63200 MOSQUITO ABATEMENT SERVICES - Amount paid for contracted mosquito abatement services such as spraying. 63300 NUISANCE ABATEMENT SERVICES – Amount paid for contracted nuisance abatement services. 63400 SNOW REMOVAL SERVICES - Amount paid for contracted maintenance of municipal vehicles including labor and materials for automobiles, trucks, sweepers, salt spreaders, snowplows, permanently installed accessories, etc. 63500 TOWING SERVICES - Amount paid for towing services. 63600 WEATHER SERVICES - Amount paid for weather services including monitoring of pavement temperature, live radar, etc. 63650 LAND ACQUISITION SERVICES - Amount paid for fees and services for land acquisition. 63700 DEVELOPMENTAL SERVICES - Amount paid for contracted development services. 63750 DEMOLITION SERVICES - Funds to assist with property demolition. 63800 CONTRACTED SERVICES - Amount paid for contracted services including building inspections, plan review, band director, etc. 63900 OTHER PROFESSIONAL SERVICES - Amount paid for consulting fees and services. 63960 DONATIONS/FRIENDS OF THE LIBRARY - Amount paid for Library gifts and donations. 63965 ENDOWMENTS AND MEMORIALS - Amount paid for Library memorials. 63970 LIBRARY ELECTRONIC RESOURCES - Amount paid for parts and maintenance of the Library database. 63998 FLEX ADMINISTRATION - Amount paid to third party administrator for flexible spending account program. 63999 TPA ADMINISTRATION - Amount paid to third party administrator for workers' compensation program. 64000 UTILITIES - Amount paid for utility services, including gas and electric. 64100 ELECTRIC SERVICES - Amount paid for electricity for streetlights, water system power, municipal buildings, and airport power. 64200 NATURAL GAS SERVICES - Amount paid for natural gas service to municipal buildings. 64300 REFUSE REMOVAL SERVICES - Amount paid for contracted refuse removal services. 64400 SEWER SERVICES – Amount paid for sewer services. 64500 TELEPHONE SERVICES - Amount paid for all telecommunication expenses including, local, long distance, cell phones, etc. 64600 CABLE/INTERNET SERVICES – Amount paid for cable and internet services. 65100 FREIGHT & POSTAGE - Amount paid for freight and postal related services such as stamps, bulk mailings, overnight deliveries, permits, etc. 65200 MARKETING ADS & PUBLIC INFO - Amount paid for marketing advertising and public information including posters, maps, advertisement for bid, etc. 65300 LEGAL EXPENSES & NOTICES - Amount paid for legal expenses and notices including appraisals, motions, public hearing, etc. 65400 TAXES, LICENSES, & FEES - Amount paid for expenses related to taxes, license and fees including property taxes, CDL license renewal, notary renewal, etc. 65500 RENTAL-BLDG & EQUIP - Amount paid for rent or lease of vehicles, equipment, land, and buildings such as portable toilets, tools, etc. 66100 DUES & SUBSCRIPTIONS - Amount paid for membership dues for various professional organizations. Amount paid for books, magazines, periodicals, pamphlets, maps, internet access, weather service, training films and DVDs, etc. 66200 CONFERENCES/TRAINING - Amount paid for attendance at professional conferences and meetings by municipal personnel and elected officials, luncheon meetings where presentations are given, and amount paid for training related costs such as, registration, fees, tuition, etc. by municipal personnel for professional development. 66300 TRAVEL EXPENSES – Amount paid to municipal employees for travel reimbursement. 66400 EDUCATION TUITION REIMBURSEMENT - Amount paid to municipal employees for successful completion of course work for tuition reimbursement. 67100 EMPLOYEE HEALTH INSURANCE - Amount paid for standard monthly funding for IPBC – Intergovernmental Personnel Benefit Funding for employee health insurance. 67200 LIBRARY HEALTH INSURANCE - The employer cost of employee insurance premiums for Library employees. 67300 RETIREE HEALTH INSURANCE - Amount paid for standard monthly funding for IPBC - Intergovernmental Personnel Benefit Funding for retiree insurance. 67400 PEHP PLAN - The employer cost of post- employment health care benefits offered to Fire department employees. 67500 WELLNESS BENEFIT PAYMENTS - Amounts paid to municipal employees for reimbursement of wellness activities including reimbursement for gym memberships, wellness classes, etc. 68100 ECONOMIC DEVELOPMENT INCENTIVE - Amount paid to encourage redevelopment activities within the city. 68750 TAX SHARING AGREEMENTS - Disbursements to other taxing bodies stemming from various revenue sharing agreements. 69150 CLAIMS: WORK COMP INSURANCE - Amount paid for self-insured workers’ compensation claims, general and automotive liability losses. 69200 SURETY BONDS - Amount paid for surety bonds for Mayor, City Manager, Treasurer and Clerk, as well as amounts paid for notary bonds. 69800 UTILITY REBATE PROGRAM - Costs associated with the Utility Rebate Program, a program offered to residents based on certain qualifications offering assistance for local taxes paid for utilities. 69997 COLLECTION AGENCY - Amount paid for collection agency fees for the Library. 69998 PROFESSIONAL CONSULTING (IT) - Amount paid for professional consulting fees and services for the Library. 69999 CONTINGENCIES - Amounts set aside to cover unanticipated expenditures throughout the budget year. DEBT SERVICE 72500 DEPRECIATION - WATER - Amount charged as an expense for an expired portion of a capital asset. 72600 DEPRECIATION - AIRPORT - Amount charged as an expense for an expired portion of a capital asset. 75000 DEBT SERVIC - PRINCIPAL - Amount paid for principal payment on bonds, debt certificates, and other debt instruments. 76000 DEBT SERVICE - INTEREST - Amount paid for charges on borrowed funds at an agreed upon rate. 77000 LOAN PRINCIPAL - Amount paid for principal payment on loans, debt certificates, and other debt instruments. 78000 LOAN INTEREST - Amount paid for interest payment on bonds, debt certificates, and other debt instruments. 79000 MUN LEASE / PURCHASE DEBT - Amount paid for rent or lease of vehicles, equipment, land, and buildings such as portable toilets, tools, etc. CAPITAL OUTLAY 81000 LAND ACQUISITION - Amount paid for capital purchases of land. 82000 BUILDINGS & IMPROVEMENTS - Amount paid for remodeling and renovation. 83000 STREET IMPROVEMENTS - Amount paid for capital street construction or reconstruction. 83050 STREET MAINTENANCE - Amount paid for capital street improvements and maintenance. 83100 ALLEY IMPROVEMENTS - Amount paid for capital alley improvements. 83200 STORM SEWER SYSTEM IMPS - Amount paid for capital storm sewer system improvements. 83300 PARKING LOT IMPROVEMENTS - Amount paid for capital parking lot improvements. 83900 OTHER CAPITAL IMPROVEMENTS- Amount paid for capital improvements. 83999 SIGNALS & INTERSECTIONS - Amount paid for capital signal and intersection improvements. 85000 WATER MAINS - Amount paid for capital water main improvements. 85100 WATER METERS - Amount paid for the acquisition of water meters. 85500 WATER SYSTEM IMPROVEMENTS- Amount paid for the improvements to the water systems. 86000 EQUIPMENT - Amount paid for the acquisition of municipal equipment. 86100 TECHNOLOGY EQUIPMENT - Amount paid for the acquisition of technology equipment. 86200 OFOFFICE FURNITURE & EQUIPMENT - Amount paid for the acquisition of office furniture and equipment. 86300 TELEPHONE & RADIO EQUIPMENT - Amount paid for the acquisition of office furniture and equipment. 87000 VEHICLES - Amount paid for the acquisition of municipal vehicles. TRANSFERS OUT 91100 TRANSFER TO GENERAL FUND - Amount of permanent transfers to the General Fund. 91200 TRANSFER TO TRANSPORTATION FUND - Amount of permanent transfers to the Transportation Fund. 91201 TRANSFER TO ECONOMIC DEV FUND - Amount of permanent transfers to the Economic Development Fund. 91210 TRANSFER TO MFT FUND - Amount of permanent transfers to the Motor Fuel Tax Fund. 91260 TRANSFER TO TIF #1 - Amount of permanent transfers to the Tax Increment Financing Fund #1. 91285 TRANSFER TO REHAB FUND - Amount of permanent transfers to the Housing Rehabilitation Fund. 91300 TRANSFER TO DEBT SERVICE FUND - Amount of permanent transfers to the General Fund Debt Service Fund. 91375 TRANSFER TO TIF DEBT SERVICE FUND - Amount of permanent transfers to the TIF Debt Service Fund. 91400 TRANSFER TO CAPITAL PROJECTS FUND - Amount of permanent transfers to the Capital Projects Fund. 91405 TRANSFER TO PUB SFTY BLDNG FUND - Amount of permanent transfers to the Public Safety Building Fund. 91410 TRANSFER TO FLEET FUND - Amount of permanent transfers to the Fleet Replacement Fund. 91420 TRANSFER TO CAPITAL EQUIPMENT FUND - Amount of permanent transfers to the Equipment Fund. 91600 TRANSFER TO WATER FUND - Amount of permanent transfers to the Water Fund. 91620 TRANSFER TO WATER CAPITAL FUND – Amount pf permanent transfer to the Water Capital Fund. 91650 TRANSFER TO AIRPORT FUND - Amount of permanent transfers to the Airport Fund. 91700 TRANSFER TO WORKERS COMP FUND - Amount of permanent transfers to the Workers Compensation Fund. 91710 TRANSFER TO HEALTH INSURANCE FUND - Amount of permanent transfers to the Health Insurance Fund. 91720 TRANSFER TO PROPERTY/LIAB FUND - Amount of permanent transfers to the Liability Insurance Fund. Budget Policy ______________________________________________________________________________ Policy Number: 01-01 Date: January 9, 2017 Purpose: The City Manager shall submit an annual budget to the City Council which is within the City’s ability to pay. The annual budget should provide for the following: 1. A meeting will be held with the Finance Advisory Committee after June 30 and before joint City Council budget discussions begin to discuss the previous year-end Comprehensive Annual Financial Report, review revenues trends and discuss any new policy recommendations. 2. Management shall prepare a draft of the annual budget for review by the City Council and the Finance Advisory Committee in October/November of each year. The recommended budget should be submitted to the City Council for review and a public hearing in November of each year. The final budget document shall be submitted to the full membership for approval prior to December 31 of each year. 3. The annual budget should effectively communicate meaningful and understandable information to the City residents, City Council, City Staff, and other readers. 4. The annual budget shall be monitored on a monthly basis. Revenue and expenditure budget reports shall be prepared and made available to City management staff for departmental review on a monthly basis. A quarterly budget summary report (Treasurer’s Report) shall be presented to the City Council. 5. The annual budget should allow for the implementation of as many of the City Council’s goals and objectives from the 2025 strategic plan as financially possible. 6. The annual budget should provide for the adequate funding of all pension plans (IMRF, Police Pension Fund, and Firefighters Pension Fund). An independent actuary should be used to determine the annual City contributions to the Police Pension Fund and the Firefighters Pension Fund and determine if these pension funds are adequately funded. 7. The annual budget should provide funding for the adequate maintenance of municipal equipment, municipal facilities, and infrastructure. 8. The annual budget should set aside-adequate funding (pay-as-you-go funding) for the replacement of major equipment. Annual funding (depreciation funding) for these replacements will eliminate major expenditure jumps in the annual budget when these acquisitions are made. 9. During the budget process, the City will assess the need for contingency funds to be included in the budget to fund unanticipated expenditures that might arise. 10. The annual budget should finance current operating expenditures, excluding major capital expenditures, with current revenues. The use of reserve funds to finance current operating expenditures should be carefully considered and avoided if possible. 11. The City should limit the use of the reserve fund to nonrecurring operating expenditures or capital expenditures, specifically if our anticipated fund balance is below our Fund Balance Reserve Policy of 25%. 12. When the City is required to undertake a budget amendment and/or execute expenditure transfers to ensure that actual expenditures are within approved budgetary limits as authorized by City Council the following procedures will be followed. Administration of these procedures will be the responsibility of the City’s Finance Director and the Finance Director will sign off that these procedures have been adhered to for any budget amendments and/or expenditure transfers undertaken by the City. Those procedures are as follows: a. Upon knowledge that a budget amendment and/or expenditure transfer will be required, the City’s Finance Director will inform both the Finance Committee and the City Council. b. Documents will be drafted by the Finance Director with the reason for the required budget amendment and/or expenditure transfer, including the specific accounts affected and the dollar amounts of said amendments and/or expenditure transfers. c. Formal City Council review and approval of proposed budget amendments and/or expenditure transfers will be required before any amendments and/or transfers are executed by the Finance Director. Fund Balance Policy ______________________________________________________________________________ Policy Number: 01-02 Date: January 9, 2017 Purpose: Fund balance measures the net financial resources available to finance expenditures of future periods. Fund balance reserve policies are established to avoid cash flow interruptions, generate investment income, and reduce the need for borrowing. The fund balance reserves identified within this policy are the minimum balances necessary to accomplish these objectives. While keeping in mind the uneven nature of the City’s cash flows, should the projected ending fiscal year fund balance fall below the desired percentage or amount, the City should create a plan to restore the appropriate levels. Part II – Governmental Funds This section only applies to fund balances reported in the General Fund, Special Revenue Funds, Debt Service Funds, Capital Projects Funds, and Permanent Funds. 1. Definitions The five fund balance classifications outlined in GASB Statement 54 follows: Nonspendable Fund Balance: This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. This would include items not expected to be converted to cash including inventories and prepaid amounts. It may also include the long-term amount of loans and receivables, as well as property acquired for resale and the corpus (principal) of a permanent fund. Restricted Fund Balance: This classification should be reported when constraints placed on the use of resources are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation. Committed Fund Balance: This classification reflects specific purposes pursuant to constraints imposed by formal action of the district’s highest level of decision-making authority (generally the governing board). Also, such constraints can only be removed or changed by the same form of formal action. Assigned Fund Balance: This classification reflects amounts that are constrained by the government’s intent to be used for specific purposes, but meet neither the restricted nor committed forms of constraint. Unassigned Fund Balance: This classification is the residual classification for the general fund only. It is also where negative residual amounts for all other governmental funds would be reported. 2. Fund Balance Commitments & Assignments Committed fund balance for a specific use must be taken by formal action of the City Council. Amendments or modifications of the committed fund balance must also be approved by formal action of the City Council. In order to be recognized in the annual Audit Report, commitments of fund balance must be enacted prior to the end of that Report’s particular fiscal year. Assigned Fund Balance is intended for specific purposes not imposed by external parties or City Council’s formal action. The City Council authorizes the City Manager and/or his/her designee(s) to assign fund balance. Such assignments cannot exceed the available (spendable, unrestricted, uncommitted) fund balance in any particular Fund. 3. Reserves General Fund: Unassigned fund balance will be maintained at a minimum level equal to 25% of annual expenditures. The City’s unassigned General Fund balance will be maintained to provide the municipality with sufficient working capital and a margin of safety to address emergencies without borrowing. TIF Funds: The City currently has two budgeted TIF Funds (the Central Area TIF and TIF II). These Funds should be self-supporting and should maintain a fund balance equivalent to meet the planned improvements identified in a multi-year capital schedule(s). Capital Projects Fund: This Fund is used for resources accumulated and used in right of way improvements such as street repair, street reconstruction, and curb and gutter replacement. Costs associated with this Fund must not be State MFT eligible and must cost over $5,000 and have a useful life of at least three years. The funding source for this Fund will be the local home rule motor fuel tax. The Capital Projects Fund should work toward establishing a fund balance at a minimum dollar amount to meet the planned improvements identified in a multi-year capital replacement schedule(s). Special Revenue Funds: These Funds are used to account and report the proceeds of specific revenue sources which are restricted or committed toward expenditures for specific purposes other than debt service or capital projects. In general, all these Funds should maintain the least fund balance necessary to cover current fiscal year expenditures, plus an amount to pay for those expenditures of the subsequent fiscal year needed to avoid a cash deficit position.  4. Fund Balance Classification Fund balance classifications depict the nature of the net resources that are reported in a governmental fund type. An individual governmental fund may include nonspendable resources and amounts that are restricted, committed, or assigned, or any combination of those classifications. The General Fund may also include an unassigned amount. 5. Prioritization of Fund Balance Use When an expenditure is incurred for a purpose which can be paid from multiple fund balance classifications, the City will spend the most restricted dollars before less restricted, in the following order:  Nonspendable (if funds become spendable)  Restricted  Committed  Assigned  Unassigned Part III – Enterprise, Internal Service, & Fiduciary Funds This section applies to Funds outside the scope of GASB 54. 1. Definitions Restricted Net Assets: The component of net assets restricted by external parties, constitutional restrictions, and enabling legislation. Net Assets Invested in Capital Assets, Net of Related Debt: A component of net assets calculated by reducing capital assets by accumulated depreciation and the principal portion of related debt. Unrestricted Net Assets: The portion of net assets that is neither restricted nor invested in capital assets net of related debt. 2. Reserves Water Operating Fund: The unrestricted net assets of the Water Fund will be maintained at a minimum level equal to 25% of the annual budgeted operational expenses. Net position above 25% will be transferred annually to the Water Capital Fund for use in funding the Water Capital plan. Water New Construction Fund: This revenue is from impact fees and is restricted for any new water main infrastructure in the City of DeKalb. Water Capital Projects Fund: This fund will be used to account for all capital revenues and expenditures to Water Capital as approved by City Council in the annual budget. Capital projects include existing water infrastructure for water mains, wells, treatment plants, pumping systems and water towers. Additionally, Water Division equipment and  fleet that exceed $10,000 with a useful life exceeding one year would be accounted for through this fund and be subject to the same annual budget approval by Council. Airport Fund: The unrestricted net assets of the Airport Fund will be maintained at a minimum level equal to 25% of annual budgeted operational expenses, plus the budgeted capital improvements for the current fiscal year. Other Specified Funds: The Health Insurance Fund should maintain unrestricted net assets of one month of IPBC premium. Any amount above this threshold may be transferred to the Workers’ Compensation Fund or Liability/Property Insurance Fund to be used toward claims, eliminate potential deficits, or maintain net asset policy in these other Funds. The Workers’ Compensation Fund should maintain unrestricted net assets of $1,000,000 collectively (or 1 year premium for reinsurance plus the average annual retention costs associated with that premium). The Liability/Property Insurance Fund should maintain unrestricted net assets approximately equivalent to 25% of annual budgeted expenses. Part IV – Other 1. Cash Deficits Should any Fund incur a cash deficit by the end of the fiscal year, an interfund loan will be created with a Fund or Fund(s) which have a cash surplus (unless restricted by statute or Fund Balance policy). 2. Reporting Year to date revenues and expenditures for the General Fund will be issued to the City Council by their second regular meeting of each month. On a quarterly basis, the City Council shall receive an update on the General Fund with a year-end forecast for the fiscal year and also receive a summary of major fund balances. TIF Funds will be reported in greater detail to Council by the end of March and by the end of September of each year. The City Council shall receive an update on Workers’ Compensation claims through December 31 by the end of March and claims through June 30 by the end of September of each year. A semi-annual report on economic development incentives will be reported to Council by the end of March and by the end of September of each year. An update on retiree insurance costs will be reported annually by the end of March of each year. Capital Equipment Replacement Fund ______________________________________________________________________________ Policy Number: 01-03 Date: January 9, 2017 Purpose: The City of DeKalb has established the Capital Equipment Replacement Fund (CERF) to encourage departments to set aside funds each year for the eventual replacement of existing equipment and to avoid significant fluctuations in the operating budget from one year to the next. In order to build and maintain sufficient funds on hand to replace items at the end of their useful life, water tower rental income, revenue received from the E911 Board for OSSI payments will be dedicated annually as well as, transfers by each department from the General Fund determined annually through the budget process. The remainder of this policy is intended to provide guidance as to how the CERF will operate. The Capital Equipment Replacement Fund shall be used only to replace existing equipment owned by the City. The fund shall not be used to purchase equipment not currently owned by the City or as a means to circumvent the process for having new equipment approved by the City Council. Requests for new equipment shall be made as part of the annual operating budget and must be approved by the City Council before acquisition; Only those items which individually have a replacement cost of more than $10,000 or groups of similar equipment (e.g. personal computers, bullet proof vests, etc.) which, in the aggregate, exceed $10,000 with a useful life of more than one year shall be included in the CERF. Departments shall include individual items or groups of items with a value of less than $10,000 in their annual operating budget. The cost of items associated with new vehicles such as vehicle markings, light bars, radios and similar equipment shall be included in the replacement cost of the vehicle. The replacement cost and useful life for each vehicle or technology related equipment will be re- evaluated by the individual departments on an annual basis. This re-evaluation may change the annual amounts that programs contribute for the replacement of each item. The Department Head, in consultation with the City Manager and the Finance Director shall determine when a vehicle or equipment is due for replacement. Final capital asset replacement decisions using CERF monies will be discussed and approved by the City Council as part of the annual budget process. When CERF equipment is sold, the proceeds of the sale shall be credited to the CERF Fund. From time to time, departments may be assigned previously used technology related equipment from within their department or another department in the City. The Director of Information Technology, in consultation with the Department Head, shall recommend that such equipment be assigned to a department when it meets the department’s needs and when doing so will help avoid the expense of purchasing new equipment. Consideration shall be given to the annual operating cost of maintaining the used equipment when deciding whether or not to continue using it. The City Manager shall have the final say in determining whether or not previously used technology is assigned to a department. Revenue and Expenditure Policy ______________________________________________________________________________ Policy Number: 01-04 Date: January 9, 2017 Purpose: Revenues The City desires to maintain a diversified and stable revenue base to reduce the impacts of fluctuations in any one revenue source. The revenue mix combines elastic and inelastic revenue sources to minimize the effects of an economic downturn. The City also incorporates the following principles related to revenues as it furthers its financial planning and fulfills its fiscal responsibilities: 1. The City prefers to keep its property tax rate as low as possible. The following components shall be followed in priority order each year when establishing the property tax levy: a. Levy for Police, Fire and IMRF pensions per actuary calculations. If the actuarial reports indicated a higher employer contribution is needed, said increase will need to be added to the City’s overall previous year levy request to avoid underfunding problems. b. Levy for FICA. c. Levy for general obligation bond principal and interest less abatements. d. Levy to support General Fund operations including Police, Fire, Public Works, Community Development, Finance, Human Resources, I.T. and Administration. The annual increase for this component should not exceed the rate of inflation. e. Levy to fund additional personnel as determined by the City Council. 2. User charges and tap-on fees will be sufficient to finance all operating and debt service costs for the Water Fund. 3. The City Manager should impose spending limits if, in his/her judgment, revenues will be below original estimates. Staff should review and monitor on  a monthly basis expenditures to assure control of spending within available revenues. 4. Ongoing transfers will be made from the General Fund to the Fleet Replacement fund on an annual basis to help plan for the purchasing of large capital equipment needs. Expenditures The City will strive to adhere to the following policies: 1. The City will consistently budget the minimum level of expenditures which will provide for the public well-being and safety of the residents and businesses of the community. 2. Expenditures will be within the confines of generated revenue. Fund balances 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 ______________________________________________________________________________ Policy Number: 01-05 Date: January 9, 2017 Purpose: The City shall have an annual audit conducted on its financial records by a qualified, independent public accounting firm. The City should request proposals from qualified independent accounting firms to conduct an annual audit of its financial statements every five to six yearsby the use of a request for proposal (RFP) process. In accordance with Government Finance Officers Association’s (GFOA’s) Best Practice Guidelines, the current auditors can be included in the RFP process, however, it is recommended changing the audit team if the same firm came in with the best proposal. The audit shall be conducted on an annual basis to be completed and filed within six months after the end of each fiscal year. The City should submit its Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. The City’s financial statements shall be prepared according to generally-accepted accounting principles (GAAP) as promulgated by the Governmental Accounting Standards Council (GASB). The City should contract with an independent actuary to determine the City’s annual contribution to the Police and Fire Pension Funds. When the City prepares monthly significant account reconciliations, prepares the year-end adjustments, and prepares the year-end financial statements, the following procedures will be followed. Administration of these procedures will be the responsibility of the City’s Finance Director and the Finance Director will sign off that these procedures have been adhered to on a monthly and year-end basis. Those procedures are as follows: The Finance Department, under approval of the Finance Director, will prepare a listing of all significant accounts of the City that are to be reconciled on a monthly basis. These accounts are to include at a minimum all balance sheet accounts at month-end, all grant related revenue and expense accounts, all restricted use revenue accounts and all other accounts deemed necessary by the Finance Department to be reviewed on a monthly basis. A monthly checklist of these accounts will be prepared and signed off by the Finance Director. Within 90 days after the close of the fiscal year the Finance Department will be required to submit to the Finance Director all required year-end close adjustments. These adjustments are to be approved and reviewed by the Finance Director and posted to the general ledger prior to the auditors beginning audit fieldwork. The City’s auditors assist in the preparation of the City’s financial statements, including the footnote disclosures, in accordance with generally accepted accounting principles. Further, the City will review a complete initial draft and final draft of the financial statements as prepared by the auditors. The City Finance Director will be responsible for a final complete review of the financial statements, including the footnotes disclosures, to ensure that the financial statements are prepared in accordance with generally accepted accounting principles. Any questions or concerns related to the financial statements will be discussed with the City’s auditors. The City’s Comprehensive Annual Financial Report and Management Letter will be approved by the City Council and available for distribution no later than six months after the close of the City’s fiscal year-end. Capital Asset Policy ______________________________________________________________________________ Policy Number: 01-06 Date: January 9, 2017 Purpose: Capital assets purchased or acquired with an original cost of $25,000 or more are reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the City as a whole. Infrastructure such as streets, traffic signals and signs are capitalized. In the case of the initial capitalization of general infrastructure assets (i.e., those reported by the governmental activities) the government chose to include all such items regardless of their acquisition date. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation bases for proprietary fund capital assets are the same as those used for the general capital assets. Donated capital assets are capitalized at estimated fair market value on the date donated. Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Buildings and Building Improvements 40 to 50 Years Equipment 10 to 20 Years Vehicles 3 to 20 Years Infrastructure 25 to 50 Years Water Distribution System 40 to 65 Years When capital assets are purchased with the use of federal funds the following procedures will be completed by the City. Administration of these procedures will be the responsibility of the City’s Finance Director and the Finance Director will sign off that these procedures have been adhered to for the purchase of every federal funded capital asset. Those procedures are as follows: Capital assets purchased with federal funds will be tagged with a special notation of “F” in addition to the regular identification number system used by the City. The description of the capital asset in the City’s capital asset records will also include the words “federally funded” before the description of the specific asset acquired. The source of federal funds must be noted and include a description of who holds title to the assets, along with the asset acquisition date, the asset cost, location of the asset, condition and use/purpose of the asset. The portion of the asset that is federally funded must also be noted in the City’s capital asset records. Upon disposition of any federally acquired assets, the City must note in the capital asset records the disposition date and sale price. A physical inventory of all assets acquired with federal funds will be performed on a biennial basis. The results of the City’s inventory of federally funded capital assets will be reconciled to the City’s capital asset records to ensure accuracy. This inventory will be overseen and approved by the City’s Finance Director. Debt Management Policy ______________________________________________________________________________ Policy Number: 01-07 Date: January 9, 2017 Purpose: The City of DeKalb developed this Debt Management Policy to help ensure the City’s credit worthiness and to provide a functional tool for debt management and capital planning. The City of DeKalb faces continuing capital infrastructure requirements to meet the increasing needs of its citizens. The City limits long-term debt to only those capital improvements that cannot be financed from current revenues. The City of DeKalb will not use long-term debt to fund operating programs. The costs of the capital requirements will be met through the issuance of various types of debt instruments. Consequently, the City needs to anticipate increases in debt levels based upon historical data. With these increases, the effects of decisions regarding the type of issue, method of sale, and payment structure become ever more critical to the City's financial well-being. To help ensure the City's credit worthiness, an established program of managing the City's debt becomes essential. To this end, the City Council recognizes this "Debt Management Policy" to be financially prudent and in the City's best economic interest. This policy will provide a functional tool for debt management and capital planning, and enhance the City's reputation for managing its debt in a conservative and prudent manner. Goals Related to the Issuance of General Obligation and Revenue Bond Debt: The City shall pursue the following goals below when issuing debt. Though the City may not have achieved all these goals as of yet, these are long term objectives for which we must continue to strive toward. 1. Maintain at least an Aa3 (Moody’s) or equivalent credit rating for each general obligation debt issue. 2. Take all practical precautions to avoid any financial decision which will negatively impact current credit ratings on existing or future debt issues. 3. The City should attain a General Fund unassigned balance equal to a minimum of twenty five percent (25%) of total annual expenditures. 4. Consider market timing.  5. Determine the amortization (maturity) schedule which will best fit with the overall debt structure of the City’s general obligation debt and related tax levy at the time the new debt is issued. The City may choose to delay principal payments or capitalized interest during project construction. For issuance of revenue bonds, the amortization schedule which will best fit with the overall debt structure of the fund and its related rate structure will be considered. Consideration will be given to coordinating the length of the issue with the lives of assets, whenever practicable, while considering repair and replacement costs of those assets to be incurred in future years as an offset to the useful lives, and the related length of time in the payout structure. 6. Consider the impact of such new debt on overlapping debt and the financing plans of local governments which overlap, or underlie the City. 7. Assess financial alternatives to include new and innovative financing approaches, including whenever feasible, categorical grants, revolving loans or other state/federal aid. 8. Minimize debt interest costs. Debt Issuance in General: 1. Authority and Purposes of the Issuance of Debt The laws of the State of Illinois authorize the issuance of debt by the City. The Local Bond Law confers upon municipalities the power and authority to contract debt, borrow money, and issue bonds for public improvement projects as defined therein. Under these provisions, the City may contract debt to pay for the cost of acquiring, constructing, reconstructing, improving, extending, enlarging, and equipping such projects or to refund bonds. The City Charter authorizes the City Council to incur debt by issuing bonds for any lawful municipal purpose as authorized by the State Constitution or its Home Rule Powers. 2. Short-Term Debt (three years or less) The City may issue short-term debt to finance projects or portions of projects for which the City ultimately intends to issue long-term debt. This will be used to provide interim financing which will eventually be refunded with proceeds of long-term obligations, which may include, but not be limited to, bond anticipation notes or variable rate demand notes. The City will have an estimated timeframe when any short-term debt issue will eventually be converted into long-term debt.  a. Line of Credit The City may also issue debt instruments to meet cash flow requirements. With the approval of the City Council, the City may establish a tax-exempt line of credit with a financial institution selected through a competitive process. This line should have a limit of $2,500,000. Draws should be made on the line of credit when the need for financing is needed to meet operating expenditures on a temporary basis. Draws made on the line of credit must be requested by the Finance Director and approved by the City Manager and the City Council. 3. Long-Term Debt (more than three years) The City may issue long-term debt which may include, but not limited to, general obligation bonds, certificates of participation, capital appreciation bonds, special assessment bonds, self-liquidating bonds and double barreled bonds. Level or declining debt service should be employed unless operational matters dictate otherwise, or except to achieve overall level debt service with existing bonds. The City shall be mindful of the potential benefits of bank qualification and will strive to limit its annual issuance of debt to $10 million or less when such estimated benefits are greater than the benefits of exceeding the bank qualification limit. Should subsequent changes in the law raise this limit, then the City policy will be adjusted accordingly. The cost of issuance of private activity bonds is usually higher than for governmental purpose bonds. Consequently, private activity bonds will be issued only when they will economically benefit the City. The cost of taxable debt is higher than for tax-exempt debt. However, the issuance of taxable debt is mandated in some circumstances and may allow valuable flexibility in subsequent contracts with users or managers of the improvement constructed with the bond proceeds. In addition, there may be circumstances in which the issuance of taxable debt may be more cost effective than the issuance of tax-exempt debt. Therefore, the City will usually issue obligations tax exempt, but may occasionally issue taxable obligations. a. Capital Leasing The City may also enter into long-term leases for public facilities, property, and equipment with a useful life greater than one year that costs less than $500,000. The City should be limited to issuing a capital lease of no more than $1,000,000 in a fiscal year.  Whenever a lease is arranged with a private sector entity, a tax-exempt rate should be sought. Whenever a lease is arranged with a government or other tax-exempt entity, the City should strive to obtain an explicitly defined taxable rate so that the lease will not be counted in the City’s total annual borrowing subject to arbitrage rebate. The lease agreement should permit the City to refinance the lease at no more than reasonable cost should the City decide to do so. A lease which can be called at will is preferable to one which can merely be accelerated. 4. Capital Improvement Program The Capital Improvement Program (CIP), approved by the City Council as part of the annual budget, should determine the City's capital needs. The program should be a five- year plan for the acquisition, development and/or improvement of the City's infrastructure. Projects included in the CIP should be prioritized; and the means for financing each should be identified. If the current resources are insufficient to meet the needs identified in the CIP, the City Council may consider incurring debt to fund the shortfall. The City Council may also consider incurring debt to fund multiple years of the Capital Improvement Program. The CIP should be revised and supplemented each year to maintain and test compliance with the City's Debt Management Policy Financial Policy #01-07. 5. Structure of Debt Issues The duration of a debt issue should not remain outstanding beyond the asset’s useful life. Each new bond issue should be structured to be callable in 10 years. The City should design the financing schedule and repayment of debt so as to take best advantage of market conditions and, as practical, to recapture or maximize its credit capacity for future use, and moderate the impact to the taxpayer. In keeping with the stated goals of this debt management policy, the City should structure each general obligation issue (except refunding and mini-bond issues) to comply with the rapidity of debt repayment provisions in Section III. E-4 following. 6. Credit Enhancements Credit enhancements are mechanisms which guarantee principal and interest payments. Typically they include bond insurance and/or a line or letter of credit. Usually this will bring a lower interest rate and a higher rating from the rating agencies, thus lowering costs.  The City may enter into agreements with commercial banks or other financial entities for the purpose of acquiring credit enhancements when their use is judged cost effective or otherwise advantageous. Any such agreements shall be approved by the City Council. 7. Inclusion of Local Institutions Whenever practical and in the best interest of promoting the City of DeKalb, local financial institutions are to be offered the opportunity to bid on debt instruments. Legal Constraints and Other Limitations on the Issuance of Debt 1. State Law 30 ILCS 305/0.01, et. seq.: the short title is "The Bond Authorization Act." 2. Authority for Debt The City may, by bond ordinance, incur indebtedness or borrow money, and authorize the issue of negotiable obligations, including refunding bonds, for any capital improvement of property, land acquisition, or any other lawful purpose with approval by the City Council. 3. Debt Limitation The City of DeKalb is a home rule community. As such, the debt limitations of the bond laws are not applicable because the General Assembly has set no limits for home rule municipalities. 4. Methods of Sale When feasible and economical, obligations should be issued by competitive rather than negotiated sale. A sale may be negotiated when the issue is predominantly a refunding issue or in other non-routine situations which require more flexibility than a competitive offer allows. Whenever the option exists to offer an issue either for competition or for negotiation, analysis of the options should be performed to aid in the decision-making process. When a sale is not competitively bid, the City will publicly present the reasons and select the underwriter or direct purchaser. If a Financial Advisor is hired to assist the City in bond issuance, the Financial Advisor will not underwrite any debt issues on which it is advising. The criteria used to select an underwriter in a competitive sale should be the true interest cost. In a negotiated sale, the underwriter may be selected with or without a request for proposals (RFP). The criteria used to select an underwriter in a negotiated sale should include the following:   Overall experience  Marketing philosophy  Capability  Previous experience as managing a co-managing partner  Financial statements  Public Finance team and resources  Underwriter’s discount When cost/beneficial, the City may privately place its debt. Since no underwriter participates in a private placement, it may result in lower costs of issuance. Private placement is sometimes an option for small issues. 5. Credit Implications When issuing new debt, the City should strive not to exceed credit industry benchmarks where applicable. Therefore, the following factors should be considered in developing debt issuance plans: a. Ratio of Gross Bonded Debt to Full Market Value of Taxable Property The formula for this computation is Gross Bonded Debt, which is the total outstanding debt, divided by the current Full Market Value of Taxable Property as determined by the Township Assessors. The City should not exceed 2% of Gross Bonded Debt per Full Market Value of Taxable Property. b. Gross Bonded Debt Per Capita The formula for this computation is Gross Bonded Debt divided by the current population as determined by the most recent U.S. Census. The City should not exceed $1,200 for Gross Bonded Debt per capita. c. Ratio of Annual Debt Service to General Fund Expenditures The formula for this computation is annual debt service expenditures divided by General Fund expenditures (excluding certain interfund transfers). The City should not exceed 10% of General Fund expenditures for annual debt service. d. Rapidity of Debt Service Repayment The City's general obligation bond issues should be so structured whereby the duration of the debt should not exceed 120% of the life of the asset. e. Current Fund Balance General Fund Cash Reserve The City should maintain a General Fund unassigned balance equal to a minimum of twenty five percent (25%) of total annual appropriations, exclusive of interfund transfers. Such calculation, including a projection to  June 30th (of the current fiscal year), should be made on an annual basis by the Finance Director (or designee) during the budget process. Debt Administration 1. Financial Disclosures The City shall prepare appropriate disclosures as required by the Securities and Exchange Commission, the federal government, the State of Illinois, rating agencies, underwriters, investors, agencies, taxpayers, and other appropriate entities and persons to ensure compliance with applicable laws and regulations. 2. Review of Financing Proposals All capital financing proposals that involve a pledge of the City's credit through the sale of securities, execution of loans or lease agreements and/or otherwise directly involve the lending or pledging of the City's credit shall be referred to the Finance Director who shall determine the financial feasibility, and the impact on existing debt of such proposal, and shall make recommendations accordingly to the City Manager. 3. Establishing Financing Priorities The Finance Director shall administer and coordinate the City's debt issuance program and activities, including timing of issuance, method of sale, structuring the issue, and marketing strategies. The Finance Director along with the City's bond consultants shall meet, as appropriate, with the City Manager and the City Council regarding the status of the current year's program and to make specific recommendations. 4. Credit Rating The City should endeavor to maintain and/or to improve its credit rating and staff will specifically discuss with the City Council any proposal which might cause that rating to be lowered. Before a general obligation bond is issued, the City will update its rating from at least one national rating agency. The City Manager, Finance Director, and the City's bond consultants should meet with a rating agency to disclose the City's capital plans, debt issuance program, and other appropriate financial information as required by the rating agency. 5. Refunding Policy The City should consider refunding outstanding debt when legally permissible and financially advantageous. When refunding for savings purposes, a net present value  debt service savings of at least two percent or greater must be achieved. Depending on the time to maturity and the absolute level of interest rates of the refunding candidate this target may change. For longer maturities the target can be higher, for shorter maturities, lower. For higher interest rates the target may be higher, for lower rates it could be lower. There may be circumstances where the City may refund bonds for restructuring purposes that may not generate any savings. 6. Investment of Borrowed Proceeds The City acknowledges its ongoing fiduciary responsibilities to actively manage the proceeds of debt issued for public purposes in a manner that is consistent with Illinois statutes that govern the investment of public funds, and consistent with the permitted securities covenants of related bond documents executed by the City. The management of public funds should enable the City to respond to changes in markets or changes in payment or construction schedules so as to (i) optimize returns, (ii) insure liquidity, and (iii) minimize risk. The City will invest bond proceeds in accordance with the City’s investment policy and federal arbitrage requirements. Glossary of Terms: Ad Valorem Tax - A direct tax based "according to value" of property. Advanced Refunding Bonds - Bonds issued to refund an outstanding bond issue prior to the date on which the outstanding bonds become due or callable. Proceeds of the advanced refunding bonds are deposited in escrow with a fiduciary, invested in United States Treasury Bonds or other authorized securities, and used to redeem the underlying bonds at maturity or call date. Amortization - the process of paying the principal amount of an issue of bonds by periodic payments either directly to bondholders or to a sinking fund for the benefit of bondholders. Arbitrage - Usually refers to the difference between the interest paid on the tax-exempt securities and the interest earned by investing the proceeds in higher yielding taxable securities. Internal Revenue Service regulations govern arbitrage (reference I.R.S. Reg. 1.103-13 through 1.103-15). Arbitrage Bonds - Bonds which are deemed by the I.R.S. to violate federal arbitrage regulations. The interest on such bonds becomes taxable and the bondholders must include this interest as part of gross income for federal income tax purposes (I.R.S. Reg. 1.103-13 through 1.103-15). Assessed Value - An annual determination of the just or fair market value of property for purposes of ad valorem taxation. Basis Point - 1/100 of one percent. Bond - Written evidence of the issuer's obligation to repay a specified principal amount on a date certain, together with interest at a stated rate, or according to a formula for determining that rate. Bond Anticipation Notes (BANS) - Short-term interest bearing notes issued by a government in anticipation of bonds to be issued at a later date. The notes are retired from proceeds of the bond issue to which they are related. Bond Counsel - An attorney retained by the City to render a legal opinion whether the City is authorized to issue the proposed bonds, has met all legal requirements necessary for issuance, and whether interest on the bonds is, or is not, exempt from federal and state income taxation. Bonded Debt - The portion of an issuers total indebtedness represented by outstanding bonds. Direct Debt or Gross Bonded Debt - The sum of the total bonded debt and any unfunded debt of the issuer. Net Direct Debt or Net Bonded Debt - Direct debt less sinking fund accumulations and all self-supporting debt. Total Overall Debt - Net direct debt plus the issuer's applicable share of the direct debt of all overlapping jurisdictions. Net Overall Debt - Net direct debt plus the issuer's applicable share of the net direct debt of all overlapping jurisdictions. Overlapping Debt - The issuer's proportionate share of the debt of other local governmental units which either overlap or underlie it. Callable Bond - A bond which permits or requires the issuer to redeem the obligation before the stated maturity date at a specified price, the call price, usually at or above par value. Capital Appreciation Bonds (CAB) - A long-term security on which the investment return is reinvested at a stated compound rate until maturity. The investor receives a single payment at maturity representing both the principal and investment return. Certificates of Participation - Documents, in fully registered form, that act like bonds. However, security for the certificates is the government's intent to make annual appropriations during the term of a lease agreement. No pledge of full faith and credit of the government is made. Consequently, the obligation of the government to make basic rental payments does not constitute an indebtedness of the government. Commercial Paper - Very short-term, unsecured promissory notes issued in either registered or bearer form, and usually backed by a line of credit with a bank. Coupon Rate - The annual rate of interest payable on a coupon bond (a bearer bond or bond registered as to principal only, carrying coupons evidencing future interest payments), expressed as a percentage of the principal amount. Debt Limit - The maximum amount of debt which an issuer is permitted in incur under constitutional, statutory or charter provision. Debt Service - The amount of money necessary to pay interest on an outstanding debt, the serial maturities of principal for serial bonds, and the required contributions to an amortization or sinking fund for term bonds. Demand Notes (Variable Rate) - A short-term security which is subject to a frequently available put option feature under which the holder may put the security back to the issuer after giving specified notice. Many of these securities are floating or variable rate, with the put option exercisable on dates on which the floating rate changes. Double Barreled Bonds (Combination Bonds) - A bond which is payable from the revenues of a governmental enterprise and are also backed by the full faith and credit of the governmental unit. Enterprise Funds - Funds that are financed and operated in a manner similar to private business in that goods and services provided are financed primarily through user charges. General Obligation Bond - A bond for whose payment the full faith and credit of the issuer has been pledged. More commonly, but not necessarily, general obligation bonds are payable from ad valorem property taxes and other general revenues. Lease Purchase Agreement (Capital Lease) - A contractual agreement whereby the government borrows funds from a financial institution or a vendor to pay for capital acquisition. The title to the asset(s) normally belongs to the government with the lessor acquiring security interest or appropriate lien therein. Letter of Credit - A commitment, usually made by a commercial bank, to honor demands for payment of a debt upon compliance with conditions and/or the occurrence of certain events specified under the terms of the commitment. Level Debt Service - An arrangement of serial maturities in which the amount of principal maturing increases at approximately the same rate as the amount of interest declines. Long-Term Debt - Long-term debt is defined as any debt incurred whose final maturity is more than three years. Maturity - The date upon which the principal of a municipal bond becomes due and payable to bondholders. Mini-bonds - A small denomination bond directly marketed to the public. Net Interest Cost (NIC) - The traditional method of calculating bids for new issues of municipal securities. The total dollar amount of interest over the life of the bonds is adjusted by the amount of premium or discount bid, and then reduced to an average annual rate. The other method is known as the true interest cost (see "true interest cost"). Offering Circular - Usually a preliminary and final document prepared to describe or disclose to investors and dealers information about an issue of securities expected to be offered in the primary market. As a part of the offering circular, an official statement should be prepared by the City describing the debt and other pertinent financial and demographic data used to market the bonds to potential buyers. Other Contractual Debt - Purchase contracts and other contractual debt other than bonds and notes. Other contractual debt does not affect annual debt limitation and is not a part of indebtedness within the meaning of any constitution or statutory debt limitation or restriction. Par Value or Face Amount - In the case of bonds, the amount of principal which must be paid at maturity. Parity Bonds - Two or more issues of bonds which have the same priority of claim or lien against pledged revenues or the issuer's full faith and credit pledge. Principal - The face amount or par value of a bond or issue of bonds payable on stated dates of maturity. Private Activity Bonds - One of two categories of bonds established under the Tax Reform Act of 1986, both of whom are subject to certain tests and State volume caps to preserve tax exemption. Ratings - Evaluations of the credit quality of notes and bonds, usually made by independent rating services, which generally measure the probability of the timely repayment of principal and interest on municipal bonds. Refunding Bonds - Bonds issued to retire bonds already outstanding. Registered Bond - A bond listed with the registrar as to ownership, which cannot be sold or exchanged without a change of registration. Reserve Fund - A fund which may be used to pay debt service if the sources of the pledged revenues do not generate sufficient funds to satisfy the debt service requirements. Self-Supporting or Self Liquidating Debt - Debt that is to be repaid from proceeds derived exclusively from the enterprise activity for which the debt was issued. Short-Term Debt - Short-term debt is defined as any debt incurred whose final maturity is three years or less. Spread - The income earned by the underwriting syndicate as a result of differences in the price paid to the issuer for a new issue of municipal bonds, and the prices at which the bonds are sold to the investing public, usually expressed in points or fractions thereof. Tax-Exempt Bonds - For municipal bonds issued by the City tax-exempt means interest on the bonds are not included in gross income for federal income tax purposes; the bonds are not items of tax preference for purposes of the federal, alternative minimum income tax imposed on individuals and corporations; and the bonds are exempt from taxation by the State of Illinois. Tax Increment Bonds - Bonds secured by the incremental property tax revenues generated from a redevelopment project area. Term Bonds - Bonds coming due in a single maturity. True Interest Cost (TIC) - Also known as Canadian Interest Cost. A rate which, when used to discount each amount of debt service payable in a bond issue, will produce a present value precisely equal to the amount of money received by the issuer in exchange for the bonds. The TIC method considers the time value of money while the net interest cost (NIC) method does not. Yield to Maturity - The rate of return to the investor earned from payments of principal and interest, with interest compounded semiannually and assuming that interest paid is reinvested at the same rate. Zero Coupon Bond - A bond which pays no interest, but is issued at a deep discount from par, appreciating to its full value at maturity. Investment Policy ______________________________________________________________________________ Policy Number: 01-08 Date: January 9, 2017 Purpose: 1.01 Policy It is the policy of the City of DeKalb to invest public funds in a manner that will conform to state statute, maximize security, meet daily cash flow demands, and attempt to attain a market rate of return. 1.02 Scope This policy includes all funds governed by the City Council and, except for cash in certain restricted funds, the City of DeKalb will consolidate cash balances to maximize investment earnings. Investment income will be allocated to the various individual funds based on their respective participation. Interest income derived from non-fund specific consolidated bank accounts will be attributed to the General Fund. 1.03 Objectives The primary objectives of the City of DeKalb's investment activities are, in order of priority: A. Safety of principal Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio, while mitigating credit and interest rate risks, as defined below: 1. Credit Risk, that is, the risk of loss due to the failure of the security issuer or backer. It may be mitigated by:  Limiting investments to the safest types of securities;  Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisors with which the City will do business; and  Diversifying the investment portfolio so that potential losses on individual securities will be minimized. 2. Interest Rate Risk, that is, the risk that the market value of securities in the portfolio will fail due to changes in general interest rates. It may be mitigated by:  Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity, and  By investing operating funds primarily in shorter-term securities B. Liquidity, so as to meet all operating requirements that may be reasonably anticipated, the portfolio shall consist largely of securities with active secondary or resale markets (dynamic liquidity). C. Yield, with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of least importance compared to the safety and liquidity objectives described above. The core of investments shall be limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall not be sold prior to maturity with the following exceptions: 1. a declining credit security could be sold early to avoid loss of principal; 2. a security swap would improve the quality, yield, or target duration in the portfolio; or, 3. liquidity needs of the portfolio require that the security be sold. 1.04 Standards of Care A. Prudence The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. Investment officers and employees of the City of DeKalb, while acting in good faith in accordance with this investment policy and any written procedures as might be established, shall be relieved of personal liability for an individual security’s credit risk or market price changes. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. B. Ethics and Conflicts of Interest City of DeKalb employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. They shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of their entity. C. Delegation of Authority Authority to manage the investment program is granted to the authorized municipal official described in Chapter 54 of the DeKalb Municipal Code. Responsibility for the operation of the investment program is hereby delegated to the Finance Director or his/her designee, who shall carry out established written procedures and internal controls for the operation of the investment program consistent with this investment policy. These procedures shall include references to: safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements collateral/depository agreements and banking services contracts. All investments shall follow the investment plan designed and approved by the Finance Director or his/her designee prior to execution. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the DeKalb City Council. The Finance Director, as Chief Financial Officer, shall be accountable for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. 1.05 Safekeeping and Custody All trades where applicable will be executed by Delivery vs. Payment (DVP). This shall ensure that securities are deposited in the eligible financial institution prior to the release of funds. Securities will be held by a third party custodian as evidenced by safekeeping receipts. 1.06 Authorized Financial Dealers and Institutions A list shall be maintained of financial institutions authorized to provide investment services to the City of DeKalb, as well as a list of approved security broker/dealers (or their respective custodial clearing firm) selected for creditworthiness (minimum capital requirement of $10,000,000 and at least five years of operation). These may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission rule 15C3-1 (uniform net capital rule). All financial institutions and broker/dealers who desire to become qualified bidders for investment transactions must supply the following (as appropriate): 1. audited financial statements 2. proof of National Association of Securities Dealers (NASD) certification 3. proof of state registration 4. completed broker/dealer questionnaire 5. certification of having read the City of DeKalb’s investment policy and that all investments will comply with the policy An annual review of the financial condition and registration of qualified bidders will be conducted by the Finance Director or his/her designee. 1.07 Internal Controls The Finance Director or his/her designee is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the entity are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. Accordingly, the Finance Director or his/her designee shall establish a process for an annual independent review by an external auditor to assure compliance with policies and procedures. The internal controls shall address the following points:  1. Prevention of collusion 2. Separation of transaction authority from accounting and record keeping. 3. Custodial safekeeping (Securities purchased from any bank or dealer including appropriate collateral, as defined by State Law, shall be placed with an independent third party for custodial safekeeping). 4. Avoidance of physical delivery securities. 5. Clear delegation of authority to subordinate staff members. 6. Written confirmation of telephone transactions for investments and wire transfers (may be via fax if on letterhead and the safekeeping institution has a list of authorized signatures). 7. Development of a wire transfer agreement with the lead bank or third party custodian, which shall outline the various controls, security provisions, and delineate responsibilities of each party making and receiving wire transfers. 1.08 Suitable and Authorized Investments Investment Types Consistent with the GFOA Recommended Practice on State Statutes Concerning Investment Practices, the following investments will be permitted by this policy and are those defined by state law where applicable: 1. U.S. Government obligations, U.S. Government agency obligations, and U.S. Government instrumentality obligations 2. Repurchase agreements 3. Certificates of deposit 4. Savings and loan association deposits 5. Investment-grade obligations of state, provincial and local governments and public authorities 6. Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolios consist only of domestic securities 7. Statewide investment pools Use of repurchase agreements should be consistent with GFOA Recommended Practices on Repurchase Agreements (see attached "GFOA Recommended Practices"). Consistent with the GFOA Recommended Practice on Use of Derivatives by State and Local Governments, extreme caution shall be exercised in the use of derivative instruments (see attached "GFOA Recommended Practices"). From time to time, the City may choose to invest in instruments offered by minority and community financial institutions. These financial institutions may not meet all the criteria under this section. All terms and relationships will be fully disclosed and authorized by the City Manager prior to purchase and shall be consistent with state or local law. 1.09 Collateralization Funds on deposit (checking accounts, certificates of deposit, etc.) in excess of FDIC or SIPC limits, excluding interest, must be secured by some form of collateral, witnessed by a written agreement (see the attached "GFOA Recommended Practices"). Pledged collateral shall be held in safekeeping by the Federal Reserve Bank of Chicago (or other independent third party designated by the Finance Director or his/her designee) in the name of the municipality. In addition, the value of the pledged collateral must be marked to market monthly, or more frequently depending on the volatility of the collateral pledged. Last, the City requires that the amount of collateral pledged equal 110% of the uninsured amount on deposit. 1.10 Diversification The City of DeKalb shall attempt to diversify its investments appropriate to the nature of the funds, the purpose for the funds, and the amount available to invest. Diversification can be by type of investment, number of institutions invested in, and length of maturity. 1.11 Maximum Maturities To the extent practicable, the City of DeKalb shall attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the City of DeKalb will not directly invest in securities maturing more than 3-years from the date of purchase. Reserve funds may be invested in securities exceeding 3-years if the maturity of such investments is made to coincide as nearly as practicable with the expected use of the funds. Regardless of the foregoing, no funds may be invested in securities maturing in excess of 7-years from the date of purchase unless authorized by the City Council. 1.12 Reporting The Finance Director or his/her designee shall prepare a monthly investment and bank balance report for City Council that provides: 1. Cash balances held at the end of the month; 2. A listing of individual securities and corresponding maturities held at the end of the reporting period; 3. The percentage of the total portfolio which each type of investment represents; 4. Inception-to-date yields for each individual security; 5. Average weighted inception-to-date yield to maturity of the entire portfolio as compared to applicable benchmarks. 1.13 Performance Standards This investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should attempt to obtain a comparable rate of return during a market/economic environment of stable interest rates. The portfolio performance should be benchmarked to the return of the 90-day Treasury bill. 1.14 Investment Policy Adoption The investment policy shall be adopted by the City Council. 1.15 Policy Exemption and Amendment Exemption Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements of this policy. At maturity or liquidation, such monies shall be reinvested only as provided by this policy. Amendment This policy shall be reviewed on an annual basis. Any changes must be approved by the City Manager and any other appropriate authority, as well as the individual(s) charged with maintaining internal controls. Glossary of Terms ________________________________________________________________________________ Ad Valorem Tax - A direct tax based "according to value" of property. Advanced Refunding Bonds - Bonds issued to refund an outstanding bond issue prior to the date on which the outstanding bonds become due or callable. Proceeds of the advanced refunding bonds are deposited in escrow with a fiduciary, invested in United States Treasury Bonds or other authorized securities, and used to redeem the underlying bonds at maturity or call date. Amortization - the process of paying the principal amount of an issue of bonds by periodic payments either directly to bondholders or to a sinking fund for the benefit of bondholders. Arbitrage - Usually refers to the difference between the interest paid on the tax-exempt securities and the interest earned by investing the proceeds in higher yielding taxable securities. Internal Revenue Service regulations govern arbitrage (reference I.R.S. Reg. 1.103-13 through 1.103-15). Arbitrage Bonds - Bonds which are deemed by the I.R.S. to violate federal arbitrage regulations. The interest on such bonds becomes taxable and the bondholders must include this interest as part of gross income for federal income tax purposes (I.R.S. Reg. 1.103-13 through 1.103-15). Assessed Value - An annual determination of the just or fair market value of property for purposes of ad valorem taxation. Basis Point - 1/100 of one percent. Bond - Written evidence of the issuer's obligation to repay a specified principal amount on a date certain, together with interest at a stated rate, or according to a formula for determining that rate. Bond Anticipation Notes (BANS) - Short-term interest bearing notes issued by a government in anticipation of bonds to be issued at a later date. The notes are retired from proceeds of the bond issue to which they are related. Bond Counsel - An attorney retained by the City to render a legal opinion whether the City is authorized to issue the proposed bonds, has met all legal requirements necessary for issuance, and whether interest on the bonds is, or is not, exempt from federal and state income taxation. Bonded Debt - The portion of an issuers total indebtedness represented by outstanding bonds. Direct Debt or Gross Bonded Debt - The sum of the total bonded debt and any unfunded debt of the issuer.  Net Direct Debt or Net Bonded Debt - Direct debt less sinking fund accumulations and all self supporting debt. Total Overall Debt - Net direct debt plus the issuer's applicable share of the direct debt of all overlapping jurisdictions. Net Overall Debt - Net direct debt plus the issuer's applicable share of the net direct debt of all overlapping jurisdictions. Overlapping Debt - The issuer's proportionate share of the debt of other local governmental units which either overlap or underlie it. Callable Bond - A bond which permits or requires the issuer to redeem the obligation before the stated maturity date at a specified price, the call price, usually at or above par value. Capital Appreciation Bonds (CAB) - A long-term security on which the investment return is reinvested at a stated compound rate until maturity. The investor receives a single payment at maturity representing both the principal and investment return. Capital Expenditures - an amount spent to acquire or improve a long-term asset such as equipment or buildings. The cost (except for the cost of land) is then charged to depreciation expense over the useful life of the asset. Certificates of Participation - Documents, in fully registered form, that act like bonds. However, security for the certificates is the government's intent to make annual appropriations during the term of a lease agreement. No pledge of full faith and credit of the government is made. Consequently, the obligation of the government to make basic rental payments does not constitute an indebtedness of the government. Commercial Paper - Very short-term, unsecured promissory notes issued in either registered or bearer form, and usually backed by a line of credit with a bank. Coupon Rate - The annual rate of interest payable on a coupon bond (a bearer bond or bond registered as to principal only, carrying coupons evidencing future interest payments), expressed as a percentage of the principal amount. Debt Limit - The maximum amount of debt which an issuer is permitted in incur under constitutional, statutory or charter provision. Debt Service - The amount of money necessary to pay interest on an outstanding debt, the serial maturities of principal for serial bonds, and the required contributions to an amortization or sinking fund for term bonds. Demand Notes (Variable Rate) - A short-term security which is subject to a frequently available put option feature under which the holder may put the security back to the issuer after giving specified notice. Many of these securities are floating or variable rate, with the put option exercisable on dates on which the floating rate changes. Double Barreled Bonds (Combination Bonds) - A bond which is payable from the revenues of a governmental enterprise and are also backed by the full faith and credit of the governmental unit. Enterprise Funds - Funds that are financed and operated in a manner similar to private business in that goods and services provided are financed primarily through user charges. General Obligation Bond - A bond for whose payment the full faith and credit of the issuer has been pledged. More commonly, but not necessarily, general obligation bonds are payable from ad valorem property taxes and other general revenues. Lease Purchase Agreement (Capital Lease) - A contractual agreement whereby the government borrows funds from a financial institution or a vendor to pay for capital acquisition. The title to the asset(s) normally belongs to the government with the lessor acquiring security interest or appropriate lien therein. Letter of Credit - A commitment, usually made by a commercial bank, to honor demands for payment of a debt upon compliance with conditions and/or the occurrence of certain events specified under the terms of the commitment. Level Debt Service - An arrangement of serial maturities in which the amount of principal maturing increases at approximately the same rate as the amount of interest declines. Long-Term Debt - Long-term debt is defined as any debt incurred whose final maturity is more than three years. Maturity - The date upon which the principal of a municipal bond becomes due and payable to bondholders. Mini-bonds - A small denomination bond directly marketed to the public. Net Interest Cost (NIC) - The traditional method of calculating bids for new issues of municipal securities. The total dollar amount of interest over the life of the bonds is adjusted by the amount of premium or discount bid, and then reduced to an average annual rate. The other method is known as the true interest cost (see "true interest cost"). Offering Circular - Usually a preliminary and final document prepared to describe or disclose to investors and dealers information about an issue of securities expected to be offered in the primary market. As a part of the offering circular, an official statement shall be prepared by the City describing the debt and other pertinent financial and demographic data used to market the bonds to potential buyers. Other Contractual Debt - Purchase contracts and other contractual debt other than bonds and notes. Other contractual debt does not affect annual debt limitation and is not a part of indebtedness within the meaning of any constitution or statutory debt limitation or restriction. Par Value or Face Amount - In the case of bonds, the amount of principal which must be paid at maturity. Parity Bonds - Two or more issues of bonds which have the same priority of claim or lien against pledged revenues or the issuer's full faith and credit pledge. Principal - The face amount or par value of a bond or issue of bonds payable on stated dates of maturity. Private Activity Bonds - One of two categories of bonds established under the Tax Reform Act of 1986, both of whom are subject to certain tests and State volume caps to preserve tax exemption. Ratings - Evaluations of the credit quality of notes and bonds, usually made by independent rating services, which generally measure the probability of the timely repayment of principal and interest on municipal bonds. Refunding Bonds - Bonds issued to retire bonds already outstanding. Registered Bond - A bond listed with the registrar as to ownership, which cannot be sold or exchanged without a change of registration. Reserve Fund - A fund which may be used to pay debt service if the sources of the pledged revenues do not generate sufficient funds to satisfy the debt service requirements. Self Supporting or Self Liquidating Debt - Debt that is to be repaid from proceeds derived exclusively from the enterprise activity for which the debt was issued. Short-Term Debt - Short-term debt is defined as any debt incurred whose final maturity is three years or less. Spread - The income earned by the underwriting syndicate as a result of differences in the price paid to the issuer for a new issue of municipal bonds, and the prices at which the bonds are sold to the investing public, usually expressed in points or fractions thereof. Tax-Exempt Bonds - For municipal bonds issued by the City tax-exempt means interest on the bonds are not included in gross income for federal income tax purposes; the bonds are not items of tax preference for purposes of the federal, alternative minimum income tax imposed on individuals and corporations; and the bonds are exempt from taxation by the State of Illinois. Tax Increment Bonds - Bonds secured by the incremental property tax revenues generated from a redevelopment project area. Term Bonds - Bonds coming due in a single maturity. True Interest Cost (TIC) - Also known as Canadian Interest Cost. A rate which, when used to discount each amount of debt service payable in a bond issue, will produce a present value precisely equal to the amount of money received by the issuer in exchange for the bonds. The TIC method considers the time value of money while the net interest cost (NIC) method does not. Yield to Maturity - The rate of return to the investor earned from payments of principal and interest, with interest compounded semiannually and assuming that interest paid is reinvested at the same rate. Zero Coupon Bond - A bond which pays no interest, but is issued at a deep discount from par, appreciating to its full value at maturity.  Attachment C Budget Balancing Preferences - City Council Thursday, October 11, 2018 Powered by Q1: Increase Ambulance Fee – $311,400 Answered: 7 Skipped: 1 FAC Recommendation: 5-0 in favor Q2: Restructure False Fire Alarm Fee – $25,500 Answered: 7 Skipped: 1 FAC Recommendation: 5-0 in favor Q3: Implement Intercept Ambulance Fee – $9,600 Answered: 7 Skipped: 1 FAC Recommendation: 5-0 in favor Q4: Hire Assistant City Manager (at mid-point of the salary range or lower) – ($21,856) Answered: 8 Skipped: 0 FAC Recommendation: Package Vote for Q4 to Q7 5-0 in favor Q5: Eliminate Human Resources Director – ($146,412) Answered: 8 Skipped: 0 FAC Recommendation: Package Vote for Q4 to Q7 5-0 in favor Q6: Eliminate Human Resources Administrative Assistant – ($26,259) Answered: 8 Skipped: 0 FAC Recommendation: Package Vote for Q4 to Q7 5-0 in favor Q7: Increase Human Resources Generalist from Part Time to Full Time – $27,593 Answered: 8 Skipped: 0 FAC Recommendation: Package Vote for Q4 to Q7 5-0 in favor Q8: Eliminate Information Technology Director – ($131,830) Answered: 8 Skipped: 0 FAC Recommendation: 2-3 not in favor Q9: Eliminate Management Intern – ($8,334) Answered: 8 Skipped: 0 FAC Recommendation: 4-0-1 in favor (Peddle Recused) Q10: Line Item Reductions: CMO/Legislative/ComDev – ($30,551) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q11: Eliminate Tuition Reimbursement Program – ($25,000) Answered: 8 Skipped: 0 FAC Recommendation: 4-0-1 in favor (Peddle Recused) Q12: Elimination of Redundant/Underutilized Software – ($41,261) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q13: Technology Replacement Reduction – ($11,000) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q14: Secondary Internet Connection Savings – ($2,200) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q15: Eliminate Account Technician III – ($31,108) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q16: Eliminate Deputy Chief of Operations – ($176,681) Answered: 8 Skipped: 0 FAC Recommendation: 3-2 in favor Q17: Eliminate One (1.00) Firefighter – ($99,353) Answered: 8 Skipped: 0 FAC Recommendation: 1-4 not in favor Q18: Eliminate Part-time Office Associate – ($35,186) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q19: Authorize Firefighter Over-Hire Funding - $49,676 Answered: 8 Skipped: 0 FAC Recommendation: Since 1-4 not in favor of Q17, then default vote is not in favor Q20: Eliminate Two (2.00) Police Officers – ($177,630) Answered: 8 Skipped: 0 FAC Recommendation: Package Vote for Q20 & Q21 5-0 in favor Q21: Eliminate One (1.00) Police Commander/Add One (1.00) Police Officer – ($32,549) Answered: 8 Skipped: 0 FAC Recommendation: Package Vote for Q20 & Q21 5-0 in favor Q22: Authorize Police Officer Over-Hire Funding – $88,816 Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q23: Relocate Office Associate – No Cost Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q24: Add Two (2.00) Part-Time Records Clerk Positions – $44,834 Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q25: Reduce City Council Meeting Security Detail – ($7,467) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q26: Eliminate Street Maintenance Worker – ($44,576) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q27: Increase Cross-Service Delivery/Adjust Funding Split – ($88,819) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q28: Eliminate Snow Removal on Arterial Sidewalks – ($35,000) Answered: 8 Skipped: 0 FAC Recommendation: 4-1 in favor Q29: Eliminate Snow Removal on Central Business District Sidewalks – ($30,000) Answered: 8 Skipped: 0 FAC Recommendation: 3-2 not in favor Q30: Administrative Assistant Reduction – ($18,088) Answered: 8 Skipped: 0 FAC Recommendation: 5-0 in favor Q31: Reorganization of Crime Free and Commercial Property Inspection Programs Answered: 7 Skipped: 1 Respondents asked to assign preference to options by ranking 1 –4. Option A: Eliminate Crime Free Housing Program and commercial 4 CC & 4 FAC inspections including Revenues and Expenditures. Option B: Reduce Crime Free Housing Program Expenditures. 2 CC & 2 FAC Option C: Maintain Current Inspection Programs, Funding Commercial Program Through New Fee. 1 CC & 1 FAC Option D: Restructure All Inspections Programs and Fees into a Singular Business License. 3 CC & 3 FAC Q32: Reduce/Eliminate Municipal Band Funding – ($43,250) Answered: 8 Skipped: 0 Q33: Eliminate Metro West/Metropolitan Mayors’ Funding – ($20,350) Answered: 8 Skipped: 0 Q34: Reduce/Eliminate Social Service Agreements – ($144,500) Answered: 8 Skipped: 0 Q35: Reduce/Eliminate DeKalb Chamber of Commerce Support – ($45,000) Answered: 8 Skipped: 0 Q36: Reduce/Eliminate DeKalb County Economic Development Corporation (DCEDC) Support – ($45,000) Answered: 8 Skipped: 0 Q37: Reduce/Eliminate DeKalb County Convention & Visitors Bureau (DCCVB) Support – ($50,000) Answered: 8 Skipped: 0 Q38: Reduce/Eliminate Local Athletic Sponsorships – ($17,500) Answered: 8 Skipped: 0 Q39: Transition Airport to Fixed-Base Operator Model – ($75,000) Answered: 8 Skipped: 0 Q40: Eliminate Non-Bargaining Unit Salary Increase – ($116,449) Answered: 8 Skipped: 0 Q41: Utilize SUV Fast Response Fire Vehicle – $60,000 Answered: 8 Skipped: 0 Q42: Utilize Mini-Pumper Fast Response Fire Vehicle - $225,000 Answered: 8 Skipped: 0 Q43: Home Rule Sales Tax Increase - $3,000,000 Answered: 8 Skipped: 0 Q44: Restaurant, Bar and Packaged Liquor Tax Increase – $480,000 Answered: 8 Skipped: 0 Q45: Hotel/Motel Tax Increase – $84,000 Answered: 8 Skipped: 0 Q46: Electric Utility Tax Increase – $87,500 Answered: 8 Skipped: 0 Q47: Gas Utility Tax Increase – $45,326 Answered: 8 Skipped: 0 Q48: Implementation of a Self-Storage Facility Use Tax – $62,921 Answered: 8 Skipped: 0 Q49: Increasing Video Gaming Terminal Renewal Fees - $21,500 Answered: 8 Skipped: 0 Q50: Implementation of an Amusement/Entertainment Tax – To Be Determined Answered: 8 Skipped: 0  Attachment D Budget Balancing Preferences - FAC Sunday, October 07, 2018 Powered by Q1: Increase Ambulance Fee – $311,400 Answered: 6 Skipped: 0 Q2: Restructure False Fire Alarm Fee – $25,500 Answered: 6 Skipped: 0 Q3: Implement Intercept Ambulance Fee – $9,600 Answered: 6 Skipped: 0 Q4: Hire Assistant City Manager (at mid-point of the salary range or lower) – ($21,856) Answered: 6 Skipped: 0 Q5: Eliminate Human Resources Director – ($146,412) Answered: 6 Skipped: 0 Q6: Eliminate Human Resources Administrative Assistant – ($26,259) Answered: 6 Skipped: 0 Q7: Increase Human Resources Generalist from Part Time to Full Time – $27,593 Answered: 6 Skipped: 0 Q8: Eliminate Information Technology Director – ($131,830) Answered: 6 Skipped: 0 Q9: Eliminate Management Intern – ($8,334) Answered: 6 Skipped: 0 Q10: Line Item Reductions: CMO/Legislative/ComDev – ($30,551) Answered: 6 Skipped: 0 Q11: Eliminate Tuition Reimbursement Program – ($25,000) Answered: 6 Skipped: 0 Q12: Elimination of Redundant/Underutilized Software – ($41,261) Answered: 6 Skipped: 0 Q13: Technology Replacement Reduction – ($11,000) Answered: 6 Skipped: 0 Q14: Secondary Internet Connection Savings – ($2,200) Answered: 6 Skipped: 0 Q15: Eliminate Account Technician III – ($31,108) Answered: 6 Skipped: 0 Q16: Eliminate Deputy Chief of Operations – ($176,681) Answered: 6 Skipped: 0 Q17: Eliminate One (1.00) Firefighter – ($99,353) Answered: 6 Skipped: 0 Q18: Eliminate Part-time Office Associate – ($35,186) Answered: 6 Skipped: 0 Q19: Authorize Firefighter Over-Hire Funding - $49,676 Answered: 6 Skipped: 0 Q20: Eliminate Two (2.00) Police Officers – ($177,630) Answered: 6 Skipped: 0 Q21: Eliminate One (1.00) Police Commander/Add One (1.00) Police Officer – ($32,549) Answered: 6 Skipped: 0 Q22: Authorize Police Officer Over-Hire Funding – $88,816 Answered: 6 Skipped: 0 Q23: Relocate Office Associate – No Cost Answered: 6 Skipped: 0 Q24: Add Two (2.00) Part-Time Records Clerk Positions – $44,834 Answered: 6 Skipped: 0 Q25: Reduce City Council Meeting Security Detail – ($7,467) Answered: 6 Skipped: 0 Q26: Eliminate Street Maintenance Worker – ($44,576) Answered: 6 Skipped: 0 Q27: Increase Cross-Service Delivery/Adjust Funding Split – ($88,819) Answered: 6 Skipped: 0 Q28: Eliminate Snow Removal on Arterial Sidewalks – ($35,000) Answered: 6 Skipped: 0 Q29: Eliminate Snow Removal on Central Business District Sidewalks – ($30,000) Answered: 6 Skipped: 0 Q30: Administrative Assistant Reduction – ($18,088) Answered: 6 Skipped: 0 Q31: Reorganization of Crime Free and Commercial Property Inspection Programs Respondents asked to assign preference to options Answered: 5 Skipped: 1 by ranking 1 – 4. Option A: Eliminate Crime Free Housing Program and commercial inspections including Revenues and Expenditures. 4 Option B: Reduce Crime Free Housing Program Expenditures. 2 Option C: Maintain Current Inspection Programs, Funding Commercial Program Through New Fee. 1 Option D: Restructure All Inspections Programs and Fees into a Singular Business License. 3 Q32: Reduce/Eliminate Municipal Band Funding – ($43,250) Answered: 6 Skipped: 0 Q33: Eliminate Metro West/Metropolitan Mayors’ Funding – ($20,350) Answered: 6 Skipped: 0 Q34: Reduce/Eliminate Social Service Agreements – ($144,500) Answered: 6 Skipped: 0 Q35: Reduce/Eliminate DeKalb Chamber of Commerce Support – ($45,000) Answered: 6 Skipped: 0 Q36: Reduce/Eliminate DeKalb County Economic Development Corporation (DCEDC) Support – ($45,000) Answered: 6 Skipped: 0 Q37: Reduce/Eliminate DeKalb County Convention & Visitors Bureau (DCCVB) Support – ($50,000) Answered: 6 Skipped: 0 Q38: Reduce/Eliminate Local Athletic Sponsorships – ($17,500) Answered: 6 Skipped: 0 Q39: Transition Airport to Fixed-Base Operator Model – ($75,000) Answered: 6 Skipped: 0 Q40: Eliminate Non-Bargaining Unit Salary Increase – ($116,449) Answered: 6 Skipped: 0 Q41: Utilize SUV Fast Response Fire Vehicle – $60,000 Answered: 6 Skipped: 0 Q42: Utilize Mini-Pumper Fast Response Fire Vehicle - $225,000 Answered: 6 Skipped: 0 Q43: Home Rule Sales Tax Increase - $3,000,000 Answered: 6 Skipped: 0 Q44: Restaurant, Bar and Packaged Liquor Tax Increase – $480,000 Answered: 6 Skipped: 0 Q45: Hotel/Motel Tax Increase – $84,000 Answered: 6 Skipped: 0 Q46: Electric Utility Tax Increase – $87,500 Answered: 6 Skipped: 0 Q47: Gas Utility Tax Increase – $45,326 Answered: 6 Skipped: 0 Q48: Implementation of a Self-Storage Facility Use Tax – $62,921 Answered: 6 Skipped: 0 Q49: Increasing Video Gaming Terminal Renewal Fees - $21,500 Answered: 6 Skipped: 0 Q50: Implementation of an Amusement/Entertainment Tax – To Be Determined Answered: 6 Skipped: 0  Attachment E DATE: August 28, 2017 TO: Honorable Mayor Jerry Smith City Council FROM: Anne Marie Gaura, City Manager Tim Holdeman, Public Works Director Jeff Wilkens, Acting Finance Director Robert Miller, Assistant Finance Director Patrick DiDiana, Management Analyst SUBJECT: Preliminary Asset Management Plan for Streets and Fleet. I. Introduction The Public Works and Finance Departments, along with consultants from Engineering Enterprises, Inc. (EEI) and Ehlers, Inc. (Ehlers), developed a preliminary Asset Management Plan (AMP) for Streets and Fleet. EEI was engaged to perform the street portion of the plan after Infrastructure Management Services, Inc. did not respond to requests for a cost proposal. EEI has performed similar evaluations for other municipalities using the same software used by the City. The preliminary, high-level AMP examines the City’s needs for maintaining streets and replacing fleet over the next 10 years. The AMP also presents options for dedicated revenue sources to fund the improvements including local gas tax, vehicle stickers, trash hauler fees and sales tax with resident rebate. Staff and the consultants will present the preliminary plan at the Special Committee of the Whole on August 31, 2017. The preliminary AMP is a first draft of ideas for addressing the deterioration of the City’s streets and fleet. It incorporates input from residents received during two public outreach meetings, even though only eight residents attended these meetings. Considerable discussion is expected and welcomed as staff seeks Council’s feedback, which will be incorporated in a refined version of the AMP. The updated AMP will then be brought back to the Council for further review and direction. As a background, Asset Management (AM) is a set of coordinated activities designed to optimize the benefits derived from an asset. At its core, AM is about effectively managing City-owned assets over the long-term. The AMP sets forth ideas and principles to manage municipal infrastructure in a financially sustainable manner that meets the needs and expectations of residents. The preliminary AMP consists of four primary elements:  1) Asset Inventory and Condition Assessment 2) Expected Level of Service 3) Asset Management Strategy 4) Financial Strategy The asset inventory and condition assessment define the asset in terms of type, age, value, maintenance and other key characteristics. The expected level of service defines the performance goals of the asset. Together, the condition assessment and expected level of service are used to determine the financial resources required to meet expectations. The financial strategy lays out the funding plan for investing in the asset at the level required to meet the level of service objectives. II. Fleet Fleet Inventory The Public Works Department maintains a fleet database that includes the following information for all City vehicles:  Equipment ID  Chassis Description  Asset Type  Purchase Price  Purchase Year  Age  Useful Life  Replacement Year  Current Replacement Value  Mileage (or Hours of Service)  Cost of Maintenance  Cost of Fuel  Total Operating Cost These data were reviewed and evaluated as part of the fleet inventory. The current fleet consists of 173 units with a replacement value of approximately $12 million. The table below shows the number of units, percentage of total number of units, replacement cost, and percentage of total replacement costs for nine categories. No. of Replacement Category % % Units Cost Fire Trucks 11 6.3% $3,934,842 32.8% Dump Trucks 23 13.3% $2,165,276 18.1% Trucks MD/HD 25 14.5% $1,756,722 14.7% SUV 33 19.1% $1,070,714 8.9% Construction 15 8.7% $1,018,477 8.5% L. Duty/Van 16 9.2% $706,001 5.9% Sedans 29 16.8% $664,750 5.5% Other 12 6.9% $406,883 3.4% Grounds Eq. 9 5.2% $258,761 2.2% TOTALS 173 $11,982,426 Page/2 Each unit in the fleet was assigned to one of the nine general fleet categories described below. Fire Trucks – These are highly specialized vehicles used to respond to emergencies. Currently the City owns 11 units with a replacement value of over $3.9 Million. The average age of the Fire Trucks is 13 years. The useful lives range between 15 to 20 years. Trucks Medium Duty/Heavy Duty – This class of vehicle includes light dump trucks, heavy duty pick-up trucks and specialty trucks. Uses for the light dump trucks include road repairs, asphalt hauling and stormwater inlet construction. The heavy duty pick-ups are used to haul personnel, materials and equipment to and from work sites. The specialty trucks include aviation fuel trucks, de-icing truck, ambulances, flatbeds, aerial trucks, vac-all and the Police paddy wagon. These types of vehicles are used by Airport (3), Fire (6), Street (9), Police (1) and Utilities (6). The average age of the Medium and Heavy Duty Trucks is 14.8 years. Useful life ranges from 7 to 10 years for ambulances, heavy duty pick-ups and light dump trucks and 10 to 20 years for specialty trucks. Heavy Dump Trucks – These vehicles have a gross vehicle weight (GVW) of at least 33,000 pounds and a load carrying capacity of 10 tons. Heavy dump trucks are used to tow leaf vacuums and leaf boxes during the fall season, large loads of rock salt during the winter, and heavy loads and tow equipment trailers throughout the year. The exposure to salt causes the frame and other steel parts of these dump trucks to deteriorate faster than normal vehicles. The Utility Division has one heavy dump truck and the Airport has three older (more than 20 years old) heavy dump trucks. The Street Division requires at least 16 heavy dump trucks during the fall and winter for leaf and snow plowing/salting. Currently, the Street Division has 19 units on hand, two of which are 20 years old. The average age of the Street Division Heavy Dump Trucks is 12.6 years. The useful life of a heavy dump truck is 10 years. Construction – These units are mobile on-road and off-road equipment that is used to dig, load and carry large loads over short distances. The inventory includes tractors, backhoes, loaders, graders, vibratory rollers and excavators. These type of vehicles are used by Street (11) and Utilities (4). The average age of the construction equipment is 16.5 years. The useful life of this equipment is generally from 10 to 15 years. SUV – These four wheel drive sports utility vehicles are larger than, and provide more passenger room and better off road performance than traditional sedans or pick-up trucks. Because of their size, SUVs’ are highly visible and provide the operator with better visibility than sedans. These type of vehicles are used in the City Hall pool (3), IT (1), CD (1), Airport (2), DSATS (1), Fire (8), Street (5), Police (7) and Utilities (3). Six of the vehicles used by the Police Department are used for patrol cars. The average age of SUVs is 11.6 years. The useful lives for this class of vehicle is generally 10 years. Light Duty Trucks/Vans – This class of vehicle may be equipped with either two or four wheel drive and may have an extended cab capable of carrying a crew of five personnel Page/3 along with light hand equipment or materials. These type of vehicles are used by Airport (2), Fire (1), Street (7), Police (2) and Utilities (4). The average age of these vehicles is 12.6 years. The typical useful life of this class of vehicle is 10 years. Sedans – This class of vehicle is used as almost exclusively by the Police Department. Currently, 26 of the 29 sedans are used by the Police Department. One is assigned to the Airport as a courtesy car and two are assigned to Community Development. The vehicles are used by detectives, commanders, school resources officers and for the resident officer program. Three of these vehicles are used as patrol cars. The older sedans are reassigned to the Community Development Department. The average age of these vehicles is 6.4 years. The typical useful life of this class of vehicle is eight to 10 years and four years for patrol cars. Other – These units include specialized equipment including two Harley Davidson motorcycles, two street sweepers, three forklifts, floor cleaner, scissor lift and a line laser truck used for roadway striping. These units are used by Airport (1), Street (6), Police (4) and Utilities (2). The average age of these vehicles is 11.4 years. The typical useful life of this class is seven to 15 years. Grounds Equipment – The equipment of this class includes tractors, motorized mowing equipment and a motorized Airport runway broom. These units are used by Airport (5), Street (2) and Utilities (2). The average age of these vehicles is 13.9 years. The typical useful life of this class is five to 15 years. A summary of the number of units assigned to various departments and divisions is presented in the table below. Category Street Police Fire Utilities Airport Other TOTALS Fire Trucks - - 11 - - - 11 Dump Trucks 19 - - 1 3 - 23 Trucks MD/HD 9 1 6 6 3 - 25 SUV 5 7 8 3 2 8 33 Construction 11 - - 4 - - 15 L. Duty/Van 7 2 1 4 2 - 16 Sedans - 26 - - 1 2 29 Other 6 4 - 1 1 - 12 Grounds Eq. 2 - - 2 5 - 9 TOTALS 59 40 26 21 17 10 173 Fleet Condition Assessment Based on the input from residents, the condition of the fleet was evaluated using age, useful life, mileage (or hours of service) and annual maintenance costs. Historical trends Page/4 such as average age, number of units beyond the recommended useful life and annual maintenance were also evaluated. These historical data indicate a declining fleet condition since about 2006. The decline corresponds to the same time that the City stopped systematically replacing vehicles beyond the useful life. Prior to 2006, the City replaced most of its fleet at the end of its useful life. The average age of the fleet increased from 5.7 years to 10.7 years between 2006 and 2016 as shown by the graph to the right. This trend is a consequence of allowing vehicles to age beyond their useful life before replacing them. The consistent increase in average age from year to year indicates this practice continued for several years. The number of vehicles that are beyond their useful life also increased from 2006 to 2016. The graph to the right shows that in 2006 there were 18 vehicles in the fleet that were beyond their useful life. That number steadily increased to 95 in 2016. There are 173 units in the fleet. So, currently about 55% of the fleet is beyond its useful life. This trend suggests there were on average seven to eight vehicles per year that were not being replaced during the last 10 years. Older vehicles require frequent maintenance and major repairs. The graph of total annual costs to maintain the fleet confirms this. It shows that from 2006 to 2016 the annual maintenance cost of the fleet increased from about $220,000 per year to about $312,000 per year. If the fleet is allowed to continue to age, maintenance costs will continue to increase. However, the greater concern is the impact of breakdowns on the delivery of services, particularly with respect to public safety. Page/5 Staff evaluated each unit in the fleet using a condition rating system. These type of systems are commonly used by municipalities for fleet evaluations. Using this system, staff assigned points for age of the unit compared to useful life, mileage or hours of service and annual maintenance costs compared to value. The table below summarizes the point system. Criteria Points Age 1 point for every 10% of useful life, plus 2 points per year in service beyond the useful life. Use 1 point for every 10,000 miles or 300 hours of service. Maintenance Cost 1 point for maintenance cost < 14% of value 2 points for maintenance costs 15 to 29% of value 3 points for maintenance costs 30 to 44% of value 4 points for maintenance costs 45 to 59% of value 5 points for maintenance costs 60 to 74% of value 6 points for maintenance costs 75 to 89% of value 7 points for maintenance costs 90 to 99% of value 2 points for every 5% beyond 100% To illustrate this system, consider a unit that is at the end of its useful life. That unit would receive 10 points for age (one point for every 10% of the useful life). Additionally, assume the unit has 150,000 miles (or 4,500 hours of service), which are both high amounts. The unit would be assessed another 15 points. Lastly, assume the amount of annual maintenance on the unit was equal to the value of the unit. That would earn the unit another 7 points for a total of 32 points. That unit would be at the entry point of the declining category using the following rating system. Rating Points Good <16 Average 16 – 31 Declining 32 – 42 (needs replacing) Critical 43+ (needs replacing) The result of applying this scoring system to the City fleet is shown on 38% the adjacent graph. Approximately 36% of the fleet is in declining or 26% critical condition. Replacing the units 20% 16% that are in declining or critical conditions would cost approximately $4.3 million, given the total fleet value is $12 million. <16 16 - 31 32 - 42 43+ Good Average Declining Critical Page/6 The decline in condition of the fleet corresponds to a reduction in fleet replacement expenditures. The following graph illustrates fleet expenditures that were planned based on replacing vehicles at, or near, their useful life versus actual expenditures. The graph demonstrates a significant reduction in fleet replacement expenditures since 2008. From 2002 to 2007 fleet expenditures average about $710,000. Adjusting for inflation, that level of spending (in 2007) is the equivalent of about $860,000 today. From 2008 to 2017 fleet expenditures average just under $300,000. The difference between planned and actual expenditures increases after 2009. Prior to 2009, the difference is about $190,000, whereas, after 2009 the difference is about $500,000. Fleet Cost (Planned) Fleet Cost (Actual) $2.0 Millions $1.5 $1.0 $0.5 $0.0 2002 2004 2006 2008 2010 2012 2014 2016 Level of Service Public meetings on May 23 and 25, 2017 solicited resident’s input on several aspects of the preliminary AMP for streets and fleet. During the meetings, staff presented the planning process and preliminary findings from the asset inventory and condition assessment. The meeting featured an interactive format in which staff presented information and the audience indicated their preference regarding several options. Staff also presented information concerning historical funding for fleet replacement. The following planning principles were identified as important to the participants of the survey.  The most important criteria for assessing vehicle condition are Useful Life and Maintenance Costs.  The most important criterion for fleet level of service is Safety followed by Reliability and Functionality.  The most important policy for fleet replacement is Availability of Funds followed by Maintenance Costs. Page/7   Nearly all respondents agreed that annual maintenance costs of a particular vehicle should not exceed the value of the vehicle. Based on these planning principles the following preliminary levels of service are proposed. 1) Fleet vehicles should be replaced before they reach the end of their useful life unless there are specific reasons to keep the vehicles. 2) Fleet vehicles should be evaluated for safety, reliability and functionality as part of routine maintenance. 3) Fleet replacement schedules should be adjusted regularly to accommodate the availability of funds. 4) Replacement schedules should include consideration of maintenance costs. 5) Fleet vehicles that cost more to maintain than they are worth should be given priority in the fleet replacement schedule. Replacement Cost Each City department submitted a fleet replacement schedule based on replacing most of the units that were beyond their useful life over the next three years. The cost of this aggressive replacement schedule is shown graphically below. The replacement schedule assumes that some vehicles being replaced will be retained for use as pool cars. The first year of this replacement schedule is just over $2.5 million. The second and subsequent years of the schedule are closer to $1.5 million. The average over five years is $1.65 million. Page/8 The impact of this aggressive replacement schedule on the average age of the fleet is shown on the following graph. It shows that the average age of the vehicles used by Street, Police and Fire would be reduced from current higher than desired levels to near the same average age of vehicles in 2006. Namely, for Street, the average age of vehicles would drop from 14.5 to 7.2 years. The average age in 2006 was 7.1 years. Likewise, for Police, the average age would drop from 6.1 to 3.7 years. The average age was 3.3 years in 2006. Lastly, for Fire, it would reduce the average age of vehicles from 11.1 to 6.7 years. The average age in 2006 was 4.8 years. Street Police Fire 16 14 Average Age (Years) 12 10 8 6 4 2 0 2006 2008 2010 2012 2014 2016 2018 2020 2022 Recognizing that an average expenditure of $1.65 million per year for fleet may not be attainable. A more conservative replacement schedule was developed. In this scenario, each department reevaluated their needs, limiting replacement requests to those that were considered critical. The resulting replacement cost schedule is shown graphically below. The average age of the fleet in this scenario increases by about one year in 2022 compared to the aggressive replacement scenario. Page/9 III. Street Street Inventory The inventory and condition assessment of City-owned streets was conducted by EEI using data collected by Infrastructure Management Services, Inc. (IMS) during three separate surveys conducted over the past four years. As part of the surveys, IMS identified all roadways in the City’s network, assigned them a unique identifier, listed their physical characteristics (length, width, etc.) and attributes (pavement type, traffic, functional classification) and linked the network to the City’s GIS map. The condition of the roads was evaluated using specialized survey equipment referred to as a Laser Road Surface Tester (RST). This equipment was used to collect observations on the condition of the pavement surface, as well as collect digital imagery and spatial coordinate information. Additionally, deflection testing and analysis was performed to measure the strength of the pavement base. There are approximately 130 centerline miles of roads owned and maintained by the City. The functional classification of these roads are shown on the map and listed below. Residential 97.3 miles (74.8%) Collector 10.1 miles (7.7%) Arterial 22.7 miles (17.5%) Pavement Condition Assessment The key pavement condition data elements collected by the Laser RST include roughness (bumps per mile) and distress (cracking, potholes, raveling, etc.). The condition data for each city block was used to create a single score representing the overall condition of the pavement for that City block. The scores, ranging from 10 to 100, are referred to as the Pavement Condition Index (PCI). The PCI of a road can be used to characterize the condition of the pavement using the following six categories: PCI Rating 86 – 100 Excellent 80 – 85 Very Good 70 – 79 Good 60 – 69 Fair 40 – 59 Poor 10 – 39 Very Poor P a g e / 10 The following pictures and descriptions of road surface, remaining life and maintenance activities are representative of several qualitative rating categories. Very Good to Excellent (PCI 80 – 100) Near perfect condition. Very minor defects may be present. Comfortable to drive. Remaining life 15 to 25 years. Little to no maintenance required when new; requires routine maintenance such as crack and joint sealing. Good (PCI 70-79) Structurally sound. Cracking and other minor distresses are present. Road still feels smooth to drive. Remaining life 12 to 18 years. Routine maintenance such as patching and crack sealing with surface treatments. Fair (60-69) Structural damage may be present. Cracking and other minor distresses are extensive. Road may feel rough. Remaining life 8 to 15 years. Heavier surface treatments and thin overlays. Localized panel replacements. Poor (PCI 40 – 59) Structural damage is extensive. The road is very rough. Remaining life 5 to 10 years. Heavy surface-based inlays or overlays with localized repairs. Moderate to extensive panel replacements. P a g e / 11 The table and graph below illustrate the distribution of pavement condition for the roadway network in DeKalb using the scale described previously. The average PCI for the City’s road network is currently 78. Approximately 25.7 miles of roads have a PCI less than 70. These roads need immediate maintenance to prevent further degradation. If the roads are allowed to continue to deteriorate, they will require higher levels maintenance (or reconstruction) at higher costs in the future. PCI Rating Miles % 86 - 100 Excellent 13.9 10.7% 80 – 85 Very Good 49.7 38.2% 70 - 79 Good 40.8 31.4% 60 - 69 Fair 16.3 12.5% 40 – 59 Poor 7.4 5.7% 10 - 39 Very Poor 2.0 1.5% 38.2% 31.4% 10.7% 12.5% 5.7% 1.5% 86 - 100 80 – 85 70 - 79 60 - 69 40 – 59 10 - 39 Pavement Condition Index P a g e / 12 The need for immediate maintenance on 25.7 miles of City streets is largely the result of a lack of funding for street maintenance over the past several years. The graph below shows street maintenance expenditures per year from 1992 to 2007. The average annual expenditure for this period is $860,000 per year. $2.0 Aggregate MFT Local Gas Tax TIF Funds Millions $1.5 $1.0 $0.5 $0.0 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 Level of Service Public meetings were held on May 23 and 25, 2017, to solicit resident’s preferences and opinions on several aspects of the preliminary AMP for streets and fleet. The following planning principles were identified as more important to the participants of the survey.  Most respondents believe the PCI of City streets is between 60 and 70 (on a scale of 10 to 100). The calculated PCI is 78.  Seventy-five percent (75%) of respondents believe the average PCI of City streets should be 10 points higher than it is now.  Most respondents believe 10% of city streets should have a PCI rating of less than 60. Currently, 18% of City streets have a PCI of less than 60.  Respondents believe funds should be prioritized to address Arterials and Collectors ahead of Residential streets.  The majority of respondents believe it should take five years to “fix” DeKalb’s streets. P a g e / 13 Based on these planning principles, the following preliminary levels of service are proposed: 1) The average PCI for City streets should be 75 to 80. 2) No more than 10% of City streets should be in Poor condition or lower (PCI less than 60). 3) Annual street maintenance programs should prioritize Arterials and Collectors ahead of Residential streets. 4) Street maintenance should significantly improve the conditions of City streets in five years or less. Pavement Management Plan A Pavement Management System (PMS) is a planning tool used to assist municipalities with the task of building and maintaining roadways. A PMS provides a means to collect, store, organize and analyze pavement condition information and help plan for preventative and future maintenance. Research and experience has shown it is far less expensive to maintain a road in good condition than it is to allow a road to deteriorate before repairing it (see graph below). Pavement Management Systems place priority on maintaining these good condition roads, which over the long-term will effectively provide a higher condition roadway at a lower cost. 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 IMS software used to store the street inventory and pavement condition data was employed in simulating several pavement maintenance scenarios along and estimating the associated costs. The scenarios were completed using certain rehabilitation strategies, average regional unit rates and pavement performance curves. A total of eight scenarios were evaluated. The scenario description, average annual street maintenance P a g e / 14 expenditures and the average road network PCI rating after five years and after 10 years are presented below. Maintenance Scenarios with Resulting Average Expenditures Average Annual Street Avg. Avg. No. Scenario Description Maintenance PCI @ PCI @ 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 ($1.2M 4 $1,403,200 70 59 + engineering) Resurface entire system over 20 years 5 $3,830,300 72 63 ($29.28/SY) Double amount in Scenario 5/Year 1, 6 $3,940,800 73 64 then split the remaining costs over 19 yrs. 7 Maintain the rank at 65 $4,622,400 73 65 8 Spend $2.5M per year $2,587,100 71 61 Notes: 1) These scenarios were run with only a resurfacing (3"/3") option. 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. The average annual street maintenance expenditures for each of the scenarios above is graphed versus average PCI for the road network at five and 10 years below. At Year 5 At Year 10 85 Average Pavement Condition 80 75 70 65 Index 60 55 50 $0.0 $2.0 $4.0 $6.0 $8.0 Average Annual Street Maintenance Expenditure (Millions) P a g e / 15 The red squares represent the average PCI at the end of five years given the corresponding average street maintenance expenditures of a particular scenario. The red dashed line shows the best-fit linear trend. Similarly, the blue circles represent the average PCI at the end of 10 years given the corresponding average street maintenance expenditures of a particular scenario. The blue dashed line shows the best-fit linear trend. The scenarios that meet resident’s level of service expectations after five years include scenarios 1, 2 and 3. These scenarios require over $7 million dollars of expenditures on street maintenance per year. Given the current maintenance program is only $1.3 million, it may not be reasonable to expect such a large increase in annual expenditures to be possible. Therefore, a more conservative scenario has been selected for inclusion in the preliminary financial management plan. Scenario 5, with an average annual expenditure of approximately $3.8 million, is included in the preliminary financial management plan. This scenario keeps the average PCI for City streets above 70 for the next five years. It represents a significant increase in current street maintenance expenditures and would produce noticeable improvements throughout the City. IV. Financial Management Plan A preliminary financial impact has been developed by Ehlers to evaluate the impact of a dedicated funding source for fleet replacement and street maintenance. The objectives of the plan are to identify additional dedicated revenue for fleet replacement and street maintenance and develop a 10-year plan for implementing the improvements while preserving the City’s bond rating. The financial management plan was developed using a spreadsheet-based model that includes several City funds including the general fund, motor fuel tax fund, capital project fund, capital project debt service fund, vehicle and equipment fund, vehicle and equipment debt service fund, Police pension fund and Fire pension fund. Inputs to the model can be changed to simulate the impact of various scenarios. In addition, the model can be updated based on actual revenues and expenditures. Thus, the model provides the City a long-term financial forecasting tool. There are several key assumptions made in using the model. These include: 1) General Fund pays for government operations. 2) Fund balance policy is minimum of 25% of annual expenses. 3) Revenues keep pace with expenditures, i.e. there is no structural imbalance. 4) No major other capital projects are funded out of the General Fund. 5) Levy increases 6.77% in 2018 and 5% thereafter to fund pensions. P a g e / 16 Annual capital expenditures from 2018 to 2022 in the model average about $7 million. That amount includes the conservative fleet replacement schedule (average annual cost $1.4 million) and the street maintenance scenario 5 (average annual cost $3.8 million) presented earlier in this report. Other capital expenditures include other capital improvement projects (average annual cost $0.5 million), projects funded by motor fuel tax (average annual cost $1.0 million) and equipment (average annual cost $0.3 million). The capital expenditures were inflated by 3% per year. Other key assumptions in the model include no revenue growth for home rule motor fuel tax nor for the state motor fuel tax. Other revenues are assumed to increase by 1%. The existing funding sources for capital expenditures include motor fuel tax, home rule fuel tax and existing fund balances in the motor fuel tax and the equipment funds. The annual capital expenditures described above are shown graphically along with existing funding sources for a 10-year period in the graph below. The funding gap illustrated by the graph averages about $5.4 million per year. Capital Needs vs. Existing Funding Sources Total Capital Projects Existing funding sources 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 P a g e / 17 Several options for new funding sources were considered as part of the financial management plan. These options are describe below. Option 1: Increase the Local Motor Fuel Tax  Current local tax is 2 cents per gallon  Generates $360,000 per year  Model assumes a 4 cent increase per gallon for a total local tax of 6 cents per gallon  Will generate an additional $720,000 per year Pros Drivers will pay for streets Represents about $0.68 on a tank of gas Cons Revenue does not increase over time It’s a tax increase Option 2: Vehicle Stickers  Residents would purchase vehicle stickers  Model assumes sticker is $50 per year  Estimated to generate $1,000,000 per year Pros Drivers will pay for streets Increasingly common in Illinois communities Can increase over time with fee adjustments Cons Does not capture revenue from non-residents Significant time to administer It’s a fee increase P a g e / 18 Option 3: Trash Hauler Fee  Rationale: Trash haulers create disproportionate wear on residential streets  Fee would be established to generate $400,000 per year  If passed through to customers staff estimates would be about $4 per billing cycle Pros In competitive environment, full cost may not be passed on to residents and businesses Can increase over time with fee adjustments Cons Does not capture revenue from non-residents It’s a fee increase The following graph illustrates the revenues generated by implementing options 1, 2 and 3. This amount is shown in addition to the existing funding sources and the total proposed capital expenditures to illustrate the gap between sources and uses of funding. Capital Needs vs. Existing and New Revenues Total Capital Projects Existing funding sources Proposed New Revenues 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 P a g e / 19 The fourth and final option considered in the financial management plan is a sales tax with resident rebate. The characteristics of this option are described below along with the pros and cons. Option 4: Sales Tax with Resident Rebate  Goal is to generate revenue from all people who put demands on City infrastructure, not just residents  Increase Home Rule Sales Tax from 1.75% to 2.75%  Rebate a portion of sales tax to residents  Rebate based on $4,500 purchases within City per year  Rebate may be given as credit on utility bills  Not provided if past due on utilities  Requires annual application and administration  Estimated to generate $3,155,000 per year  Would be applied to pay debt service on bonds that finance streets and fleet Pros All users of City infrastructure help pay for it Rebate program softens impact on residents Cons Tax increase New administrative process needed for rebate program The funding from the sales tax with residential rebate option is modeled as bond proceeds received every two years. The results of applying this options along with options 1, 2 and 3 are illustrated by the graph below. P a g e / 20  Proposed Funding Strategy Total Capital Projects Existing funding sources Proposed New Revenues Bond Proceeds 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 The implications of a near-term bond issuance may prevent the City from pursuing this option in the near future. The Municipal Advisors at Ehlers are concerned that taking on additional debt may overburden the City, particularly in light of the recent downgrading of the City’s general obligations bonds in May 2017. As an alternative, the City could delay the first debt issuance until 2020 or later. That would allow some of the current debt to be retired and provide a history of sales tax collections to be established. This alternative would require a reduction in capital expenditures in 2018 and 2019 as shown below. Vehicles and Streets Equipment Planned 2018 and 2019 CIP $9,225,000 $4,175,000 Reduced 2018 and 2019 CIP $5,725,000 $1,425,000 P a g e / 21 V. Conclusions The level of funding for fleet replacement over the past 10 years has not been sufficient to sustain the overall condition of this asset. Vehicle replacement has averaged about $300,000 per year since 2006. That level is about $500,000 per year less than the amount needed to sustain the overall fleet condition of 2006. Currently, the fleet backlog is about $4.3 million. The fleet condition of 2006 can be attained in about five years with an investment of about $1.65 million per year. A more conservative fleet replacement schedule averaging about $1.4 million per year was used in the financial model. The funding for street maintenance has averaged $860,000 per year over the past 25 years. The current funding level is $1.3 million and the average PCI of City streets is 78. Continuing to invest $1.3 million in street maintenance will result in the average PCI dropping to 70 in five years and 59 in 10 years. Based on the scenarios evaluated using the PMS, it would cost about $13 million per year to maintain a PCI of 78. The scenario used in the financial model includes about $3.8 million per year in street maintenance. This would result in the average PCI dropping from 78 to 72 in five years and to 63 in 10 years. A 10-year financial model of revenues and expenditures from the General Fund and other capital funds was used to evaluate the impact of an annual increase in capital expenditures of about $7.5 million. Options for funding the increased capital expenditures included fees and taxes (local motor fuel tax, city stickers, and waste hauler fees) in an amount of $2.12 million and a sales tax with local rebate generating $3.155 million per year. The recent downgrade of the City’s bond rating will impact the ability to issue bonds for capital improvement prior to 2020. The City could implement the capital improvement program as a pay-as-you-go program in 2018 and 2019 with an issuance of bonds in 2020 or later. P a g e / 22 Asset Management Plan for Streets and Fleet – Preliminary Plan Committee of the Whole August 31, 2017 Asset Management Replace Plan Coordinated activities designed to optimize Maintain ASSET Specify LIFE the benefits derived CYCLE from an asset Operate Construct/ Purchase Asset Management Plan Asset State of Local Expected Level Financial Management Infrastructure of Service Strategy Strategy Fleet Inventory Category No. of Units % Replacement Cost % Fire Trucks 11 6.3% $3,934,842 32.8% Dump Trucks 23 13.3% $2,165,276 18.1% Trucks MD/HD 25 14.5% $1,756,722 14.7% SUV 33 19.1% $1,070,714 8.9% Construction 15 8.7% $1,018,477 8.5% L. Duty/Van 16 9.2% $706,001 5.9% Sedans 29 16.8% $664,750 5.5% Other 12 6.9% $406,883 3.4% Grounds Eq. 9 5.2% $258,761 2.2% TOTALS 173 $11,982,426 Fleet Inventory Category Street Police Fire Utilities Airport Other TOTALS Fire Trucks - - 11 - - - 11 Dump Trucks 19 - - 1 3 - 23 Trucks MD/HD 9 1 6 6 3 - 25 SUV 5 7 8 3 2 8 33 Construction 11 - - 4 - - 15 L. Duty/Van 7 2 1 4 2 - 16 Sedans - 26 - - 1 2 29 Other 6 4 - 1 1 - 12 Grounds Eq. 2 - - 2 5 - 9 TOTALS 59 40 26 21 17 10 173  Average Age Fleet Condition 12 10.7  Age 9 5.7  Useful Life Years 6  Mileage/Hours 3  Annual Maintenance 0 Costs  Vehicles Beyond Useful Life Fleet Condition 100  Age 75 (173 Total)  Useful Life 50  Mileage/Hours 25  Annual Maintenance 0 Costs  Average Mileage* Fleet Condition 50% % of Vehicles 40%  Age 30%  Useful Life 20% 10%  Mileage/Hours 0%  Annual Maintenance Costs *Actual Mileage or Equivalent Hours  Annual Maintenance Cost Fleet Condition $400 Thousands  Age $300  Useful Life $200  Mileage/Hours $100  Annual Maintenance $0 Costs Level of Service 2000 Dump Truck Maintenance Cost  Safe $30,000 Value  Reliable $20,000  Functional $10,000  Cost Effective $0  Criteria Points Fleet Condition Age: 1 point / 10% of useful life, plus 2 points / year in service beyond the useful life. 38% Use: 1 point / 10,000 miles or 300 hours of service. Maintenance Cost: 26% 1 point for cost < 14% replacement value 20% 16% 2 points for 15 to 29% of replacement value 3 points for 30 to 44% of replacement value 4 points for 45 to 59% of replacement value 5 points for 60 to 74% of replacement value 6 points for 75 to 89% of replacement value <16 16 - 31 32 - 42 42+ 7 points for 90 to 99% of replacement value Good Critical Average 2 points for every 5% beyond 100% Declining Fleet Condition P-23 AP-35 405 FE-01 PD-07 Funding Fleet Needs (Useful Life) Fleet Purchases $2.0 Millions $1.5 $1.0 $0.5 $0.0 Expected Level of Service  Replace Vehicle at End of Useful Life  Safety, Reliability, and Functionality  Consider Availability of Funds  Consider Maintenance Costs  Annual Maintenance Cost Should Not Exceed Value Replacement Cost - Aggressive Annual Fleet Replacement Costs $2,500,000 Aggressive Replacement $2,000,000 Annual Average: $1.65 M $1,500,000 $1,000,000 $500,000 $0 2018 2019 2020 2021 2022  Average Age (Years) 0 5 10 15 20 2006 2008 2010 Street Future Condition 2012 2014 Police 2016 2018 Fire 2020 2022 Replacement Cost - Refined Annual Fleet Replacement Costs $2,000,000 5-Year CIP Annual Average: $1.4 M $1,500,000 $1,000,000 $500,000 $0 2018 2019 2020 2021 2022 Questions? Pavement Management System Budgeting Scenarios Presented By: Tim Weidner, P.E.– Senior Project Manager, EEI Pete Wallers, P.E., CFM – President, EEI  Pavement Management • Pavement Management System – What is it? A set of tools and methods that assists in the cost effective maintenance of a roadway system. – Why? Rating roadways, identifying and implementing proper maintenance techniques and prioritizing improvements drastically impacts the effectiveness of the annual budget.  Pavement Management • Components – Inventory - Gather Pertinent Data and Complete Physical Inspection of Each Roadway – Database - Develop and Maintain Records of Current and Past Conditions of Pavement Sections – Budget - Analyze Current Budget and Develop Budget Scenarios for Future Expenditures – Prioritization - Determine the Most Effective Way to Apply Budget on an Annual Basis. – Communication - Provides a Means to Convey Plans and Ideas Among City Staff and Elected Officials, the Community, the Media and other Government Agencies  Current System • 130 Centerline Miles of Roads – Residential (75%) – Collector (8%) – Arterial (17%) • 97% Hot Mix Asphalt • 3% Concrete, Brick  System History • 2013 to 2015: Infrastructure Management Systems, Inc. (IMS) evaluated and inspected the entire roadway system • IMS analyzed system using PavePRO software. • Pavement Management System was kept up to date through 2016 by the City. • Funding is inconsistent, averaging $827,165 from 1992-2017  New Updates • Aged system to 2017 • Added roadways to be resurfaced during the City’s 2017 Roadway Program • Added list of alternately funded roadways • Reviewed cost information in program • Prioritized roadways by user benefit  Road Rank Categories • Software Develops Rating (6 Categories) – Excellent (86-100) – Very Good (80-85) – Good (70-79) – Fair (60-69) – Poor (40-59) – Very Poor (10-39) Examples of Rank Current System Rank Rating Miles % 86 - 100 Excellent 13.9 11% 80 – 85 V. Good 49.7 38% 70 - 79 Good 40.8 31% 60 - 69 Fair 16.3 12% 40 – 59 Poor 7.4 6% 10 - 39 V. Poor 2.0 2%  Rehabilitation Strategies • Utilize Software – Apply the Annual Expenditure – Identify Timelines for Preventative Maintenance – Review Rehabilitation Methods • Develop Improvement Schedules – Multi-Year Plan – Prioritization to Maximize Budget Effectiveness • Not Necessarily “Worst First”  Maintenance Curve 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) * Rank Deterioration Varies For Each Roadway  Scenarios Table Average Annual Street Maintenance Starting Rank at Rank at Scenario Expenditures Rank Year 5 Year 10 1 $7,052,400 78 78 71 2 $7,021,300 78 76 70 3 $6,931,500 78 79 71 4 $1,403,200 78 70 59 5 $3,830,300 78 72 63 6 $3,940,800 78 73 64 7 $4,622,400 78 73 65 8 $2,587,100 78 71 61 Scenarios Graph  Notable Scenarios • Scenario No. 4 – Ten Year Average - $1,403,200/Year – Upper end of past spending history – Average 2% of System/Year – Roads rehabilitated +/- Every 53 Years – Rank at Year 10 = 59 (Upper Poor) • Scenario No. 7 – Ten Year Average - $4,622,400/Year – Rank at Year 10 = 65 (Mid Fair) – Was original preferred scenario  Preferred Scenario • Preferred Scenario = Scenario No. 5 – Budget per year based upon resurfacing the entire system over a 20 year period – Ten Year Average - $3,830,300/Year – Average 5% of System/Year – Roads rehabilitated +/- Every 20 Years – Rank at Year 5 = 72 (Lower Good) – Rank at Year 10 = 63 (Lower Fair)  Scenarios Table Average Annual Street Maintenance Starting Rank at Rank at Scenario Expenditures Rank Year 5 Year 10 1 $7,052,400 78 78 71 2 $7,021,300 78 76 70 3 $6,931,500 78 79 71 4 $1,403,200 78 70 59 5 $3,830,300 78 72 63 6 $3,940,800 78 73 64 7 $4,622,400 78 73 65 8 $2,587,100 78 71 61 Scenarios Graph Preferred Scenario  Comments & Next Steps • Discuss Funding Level • Additional Analysis • Follow-Up Discussion • Finalize Ten-Year Spending Plan • Development of Five-Year Detailed Improvement Plan • Adopt Plan • Implement Plan THANK YOU!  Financial Management Plan City of DeKalb 1  Agenda  Overview: Why a Financial Management Plan?  General Fund Trends  Streets and Fleet  Capital Improvement Plan and Other Key Assumptions  Funding Gap  Potential New Resources  Next Steps 2  Overview: Why A Financial Management Plan? Tax Impacts New on Funding for Residents & Existing Streets and Businesses Funds and Fleet Resources 3  Work Product Completed • Capital Improvement Needs Assessed • Built model to determine financial sustainability – “Living model” that can be changed depending on circumstances – Includes analysis of several City funds: • General Fund • Motor Fuel Tax Fund • Capital Project Fund • Capital Project Debt Service Fund • Vehicle and Equipment Fund • Vehicle and Equipment Debt Service Fund • Police Pension Fund • Fire Pension Fund • Model will be long-term forecasting tool for City 4  The General Fund • General Fund pays for government operations: – Public Safety – Community Development – Administration – Public Works • Fund Balance Policy is Minimum of 25% of annual expenses – Needed to maintain bond rating and for reserves • Revenue sources diversified but vulnerable to state budget decisions 5  General Fund Revenue Sources Intergovernmental 20% Property taxes Other 16% Income 7% Sales and Use Taxes 26% Charges for Service State Income 7% Tax 13% Other Taxes 11% 6 59% of Revenues City are “elastic.”  Assumptions – General Fund • Revenues keep pace with expenditures – no structural imbalance – 2.5% sales tax revenue increase – 1.9% other revenue increase • No major capital projects (City Hall, Fire Stations, etc.) • Levy increases 5% annually to fund pensions • No additional fund balance available 7  Property Tax Primarily Pays for Pension Obligations Projected Property Tax Levy 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 FY 2014 FY 2015 FY 2016 FY 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2016.5 Pensions Library Bonds TIF Replacement Social Security 8  Projected Property Tax Rate • Assumes 2% EAV growth annually • Models in TIF Districts expiring in 2020 and 2023 • Assumes 5% Levy Increase Each Year for Pensions 1.6000% 1.4000% 1.2000% 1.0000% 0.8000% 0.6000% 0.4000% 0.2000% 0.0000% 9  Projected Cash Balance – General Fund $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Target Cash Balance Unassigned Fund Balance • Projected cash balance maintained at 27-28% of expenditures. Target is 25%. • No revenues from General Fund available to fund streets, vehicles, or equipment or other future capital expenditures 10  Building Blocks of a Plan to Fund Streets and Fleet Identify CIP and Other key assumptions Assess capacity of existing funds to complete projects Identify potential new revenue sources Develop a funding strategy 11 Review of Capital Improvement Plan (CIP) Total Capital Projects by Year 10,000,000 • 9,000,000 • 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Capital Project Fund Vehicle and Equipment Fund Motor Vehicle Tax Fund $7.5 million – Average Annual CIP for Streets and Fleet 12  Highlights of Capital Projects • Streets – Average of $3.8M for Pavement Management 2018-2022 – 1st Street Bridge Replacement: $550,000 – Traffic Signal Upgrade $600,000 • Vehicles and Equipment – Three fire trucks over next five years: $400,000/truck – Three ambulances over next five years: $150,000/vehicle – Police vehicle replacement: $240,000/year – Public Works vehicle replacement: $370,000/year 13  Vehicle and Equipment CIP 2017-2022 DEPARTMENT SUMMARY 2017 – 2022 Information Fire Police Community Airport Building Technology Department Department Streets Developmt. Fund TOTALS 120,000 558,500 3,215,294 2,021,859 1,947,500 35,000 842,000 8,740,153 $1,450,000 Average Expenditure Per Year 14  Other Key Assumptions • Capital Costs inflate at 3% per year • No revenue growth for: – Home Rule Motor Fuel Tax – State Motor Fuel Tax • 1% growth in other existing revenues 15 Capacity of Existing Revenues to Fund CIP • Available resources Capital Needs vs. Existing Funding Sources include: 10,000,000 - State and Local 8,000,000 Motor Fuel Taxes 6,000,000 - Available Cash 4,000,000 • Average annual funding shortfall is 2,000,000 $5.4 Million - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Total Capital Projects Existing funding sources 16  Identify New Funding Sources Option 1: Increase the Local Motor Fuel Tax • Current local tax is 2 cents per gallon • Generates $360,000 per year • Model assumes a 4 cent increase per gallon for a total local tax of 6 cents per gallon • Will generate an additional $720,000 per year Pros Cons Drivers will pay for streets Revenue does not increase over time Represents about $0.68 on a It’s a tax increase tank of gas 17  Identify New Funding Sources Option 2: Vehicle Stickers • Residents would purchase vehicle stickers • Model assumes sticker is $50 per year • Estimated to generate $1,000,000 per year Pros Cons Drivers will pay for streets Does not capture revenue from non-residents Increasingly common in Illinois It’s a fee increase communities Can increase over time with Requires a new administrative fee adjustments process 18  Identify New Funding Sources Option 3: Trash Hauler Fee • Rationale: Trash haulers create disproportionate wear on residential streets • Fee would be established to generate $400,000 per year • If passed through to customers staff estimates would be about $4 per billing cycle. Pros Cons In competitive environment Does not capture revenue full cost may not be passed on from non-residents to residents and businesses Can increase over time with It’s a fee increase fee adjustments 19  Impact of Proposed New Revenues Capital Needs vs. Existing and New Revenues 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Total Capital Projects Existing funding sources Proposed New Revenues • New revenues total $2.12 million per year • No inflationary increases assumed 20 • Annual Funding gap reduced to $3.4 Million  Strategic Use of Bonding Initial meeting toFunding Proposed address StrategyCity’s goals and 14,000,000 time-frame 12,000,000 10,000,000 8,000,000 6,000,000 fleet 4,000,000 2,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Total Capital Projects Existing funding sources Assemble theRevenues Proposed New Required Information Bond Proceeds  Develop an inventory of all capital needs (CIP) •  source Provides funding Identifyto complete current and CIPalternative revenue sources • Assumes 15 year Estimate bonds forgrowth streetsinatthe tax base 3.9% • Assumes 10 year bonds for fleet at 3.5% 21 • New revenues will be needed to repay the bonds  Identify New Funding Sources Option 4: Sales Tax with Resident Rebate • Goal is to generate revenue from all people who put demands on city infrastructure, not just residents • Increase Home Rule Sales Tax from 1.75% to 2.75% • Rebate a portion of sales tax to residents • Rebate based on $4,500 purchases within City per year $4,500 x 1% = $45 rebate • Rebate may be given as credit on utility bills • Not provided if past due on utilities • Requires annual application and administration 22  Identify New Funding Sources Option 4: Sales Tax with Resident Rebate • Estimated to generate Initial meeting$3,155,000 per year to address City’s goals and time-frame Total Tax Generated by Add’l 1% $3,712,000 Less Rebate* - 557,000 Net Receipts $3,155,000 fleet *assumes 77% of people apply for it • Would be applied to pay debt service on bonds that finance streets and fleet Pros Cons All Assembleusers of theCityRequired infrastructureInformation Tax increase help pay for itan inventory of all capital needs (CIP) Develop Rebate program Identify softens current andimpact New alternative administrative revenue sources process on residents Estimate growth in the tax base needed for rebate program 15  Proposed Bond Issues G.O. Bond Issues 9,000,000 8,000,000 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 2024 2025 2026 2027 • 2018 bond issue precedes new revenue collections in 2019 • May have bond rating implications 24  Implications of Near-Term Bond Issuance Moody’s Investors Service downgraded the City’s $32 million General Obligation (GO) bonds to ‘A1’ from ‘Aa3’on May 24, 2017. Moody’s Noted in its Report: “The city’s leverage related to debt and pension liabilities has increased substantially in recent years, and is expected to remain elevated. The direct debt burden and the overall debt burden…..are above state and national medians.” Moody’s also identified “Increases in leverage related to the city’s debt or pension burden” as one of the factors that could lead to a downgrade. 25  Implications of Near-Term Bond Issuance • Certain rating factors are outside of the City’s control – Local economy and size of local tax base – Institutional presence of Northern Illinois University, whose debt was downgraded to ‘Ba2’ (below investment grade) by Moody’s on June 9, 2017 • Rating factors that are within the City’s control that are addressed in the FMP – Pension Burdens – Financial Operations and General Fund Reserves 26  Implications of Near-Term Bond Issuance • Proposed 2018 Bonds may pose a rating challenge Total Annual P & I Payment Period Ending 1/1 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 2010A 2010B 2010C 2012A 2013A 2013B 2018 2020 2022 2024 2026 2028 2030 27  Options to Near-Term Bond Issuance • Delay first debt issuance until 2020 – Will have history of sales tax collections for rating agency to rely on • Reduce or delay capital expenditures in 2018 and 2019 – $2,750,000 for vehicles and equipment – $3,500,000 for streets 28  Repayment of Bonds Annual Debt Service and Sales Tax Revenues 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 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 Annual Debt Service Payments Total Sales Tax Revenues 29  Options for Sales Tax “Excess” • Make available for other important capital projects such as City facilities or parks • Hold in reserve for future debt payments for streets and fleet. Postpone need to increase revenues from 2027 to 2035. Sales Tax Revenue Cumulative Balance if Reserved for Streets and Fleet 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 30  Summary of Proposed Funding Strategy • Identify New Resources – Increase Local Motor Fuel Tax from 2 cents to 4 cents per gallon – Institute Vehicle Stickers – Add fee for trash haulers – Local Sales Tax Increase from 1.75% to 2.75% with resident rebate program – All new revenues assumed to begin in 2019 31  Summary of Proposed Funding Strategy • Supplement New Revenues with Bonding • Finance projects every other year to limit transaction costs • Debt to be repaid with local sales tax increase • By 2027 debt payments will exceed new sales tax revenues Proposed Funding Strategy 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Total Capital Projects Existing funding sources Proposed New Revenues Bond Proceeds 32  Options to Proposed Strategy • Postpone Initial or reduce capital meeting improvement to address City’s spending, goals and especiallytime-frame in 2018 and 2019 • Reserve potential new revenues for other capital projects fleet • Identify additional or alternative revenue sources Assemble the Required Information  Develop an inventory of all capital needs (CIP)  Identify current and alternative revenue sources  Estimate growth in the tax base 15  Next Steps • Tonight – Council Feedback – Discuss findings and initial options presented • Ehlers to incorporate feedback into revised plan • Review updates and adopt long-term funding strategies 34  Thank you! Adrienne Booker Maureen Barry Jessica Cook Jeanne Vogt Municipal Advisor Senior Municipal Financial Specialist Senior Financial Advisor/VP Specialist 35 DATE: November 15, 2018 TO: Honorable Mayor Jerry Smith City Council Chair Michael Peddle Finance Advisory Committee FROM: Raymond Munch, Interim City Manager SUBJECT: 2018 Property Tax Levy Discussion. I. Summary Staff seeks final direction on the 2018 Property Tax Levy. The City Council and the Finance Advisory Committee (FAC) have discussed the 2018 Property Tax Levy individually on several occasions. This joint meeting provides an opportunity for the City Council and the FAC to discuss the levy together in an open forum. II. Background During budget discussions, City Council and the FAC considered two general approaches to the 2018 Property Tax Levy, both of which target the tax rate. Those two approaches included 1) levying to capture full EAV growth; and 2) levying to capture only that growth which results from new construction and/or property improvements. Provided as Attachment A is a memorandum presented to City Council prior to the October 16 Special Committee of the Whole meeting, which outlines these two options. III. Recommendation Staff seeks final direction on the 2018 Property Tax Levy, which will be presented at a Public Hearing at the November 26 Regular City Council meeting. Attachments: A. Staff memo to City Council dated October 12, 2018. B. Staff memo to City Council dated November 7, 2018. Page |2  Attachment A DATE: October 12, 2018 TO: Honorable Mayor Jerry Smith City Council FROM: Molly Talkington, Interim City Manager SUBJECT: 2018 Property Tax Levy Direction. I. Summary The City Council shall determine the amounts of money estimated to be necessary to be extended by taxation annually. For the 2018 levy year (taxes payable in 2019), this memorandum outlines options for the City Council to review and provide direction to proceed with the estimated levy recommendation. At the October 8, 2018 City Council Committee of the Whole, City Council gave direction to keep the same tax levy rate and incorporate the Equalized Assessed Valuation option as explained in this report. This option is a deviation from the City’s Financial Policies. II. Prior Council Action  The 2018 property tax levy was adopted by City Council on December 11, 2017 and the Corporate debt was abated.  On January 8, 2018, City Council supported a new budget process for the FY2019 Budget to clearly tie the City Council’s goals to budget action plans.  On January 24 and February 20, 2018, City Council identified and prioritized goals to set five short-term goals to be completed in 12 to 18 months and five long-term goals that extend beyond 18 months.  Between March 20, 2018 and June 18, 2018, all City departments completed a service level and a Fiscal Year 2018 line item review.  On March 26, 2018, Finance Director Talkington presented City Council with several options for incorporating a review of the FY2018 Budget as part of the FY2019 Budget Workshops.  The Budget Basics video was debuted at the April 17, 2018 Special Council meeting. This video is an overview of what services the City of DeKalb provides and how an annual budget is created to provide those services.   The Finance Advisory Committee’s recommended Financial Policies’ revisions were reviewed with Council on June 6, 2018.  On July 10, 2018, City Council reviewed the Five-Year Financial Plan.  The City’s Comprehensive Annual Financial Report and the Police & Fire Pension Actuarial reports were presented to Council on August 21, 2018.  On September 27, 2018, the Finance Advisory Committee recommended accounting for other property tax type revenues to the pension funding requirements under the Property Tax Levy financial policies.  At the Committee of the Whole meeting on October 8, 2018, City Council reviewed 2018 Property Tax Levy options and gave direction to keep the same tax levy rate by capturing the equalized assessed valuation growth. III. Background State and federal laws mandate that the City provide certain pension benefits to all full- time employees. The City of DeKalb, like most municipalities, uses its annual property tax levy to help finance these costs. An independent actuary calculates the levies for Police and Fire pensions in accordance with legal requirements. FICA and IMRF rates are set by the state and/or federal governments as a function of payroll projections. The City’s Financial Policies include the Revenue and Expenditure Policy that outlines the City’s desire to maintain a diversified and stable revenue base to reduce the impacts of fluctuations in any one revenue source. The specific principles for the property tax levy are as follows: 1. The City prefers to keep its property tax rate as low as possible. The following components shall be followed in priority order each year when establishing the property tax levy: a. Levy for Police, Fire and Illinois Municipal Retirement Fund (IMRF) pensions per actuary calculations. If the actuarial reports indicated a higher employer contribution is needed, said increase will need to be added to the City’s overall previous year levy request to avoid underfunding problems. b. Levy for Federal Insurance Contributions Act (FICA). c. Levy for general obligation bond principal and interest less abatements. d. Levy to support General Fund operations including Police, Fire, Public Works, Community Development, Finance, Human Resources, Information Technology, and Administration. The annual increase for this component should not exceed the rate of inflation. e. Levy to fund additional personnel as determined by the City Council. Page |2 The 2017 property tax levy, as set by Council, deviated from this policy. The City’s levy was set to target the same overall rate by increasing the funding through the growth in the equalized assessed valuation (EAV). The 2017 rate-setting EAV was $529,629,464, which is a $25,767,635 or 5.1% increase over the 2016 EAV. For all levies (Corporate, Pensions, Debt, Library, and Special Service Areas) the overall target rate from 2016 was 1.6629 and the 2017 overall rate was extended at 1.6187. The rate, as set, was lower than the target rate specified by City financial policies and failed to fully fund the minimum contributions contemplated by those policies. Since the levy is a dollar amount, staff estimates what that figure needs to be to reach the target rate based on the County figures for estimated EAV. Each levy type is discussed below. Examples are given as to how the levies could be set in the amounts as directed by the City’s Financial Policy or how they could be set to target a specified tax rate. 1. The City could fund the Police and Fire Pension Funds based on the actuarial valuation as reviewed on August 21, 2018 by Foster & Foster Actuaries and Consultants (and as contemplated by the financial policies). The City receives two actuarial reports annually: one for Police Pension and one for Fire Pension. The recommended employer contribution for this year is higher than the recommended contribution from last year ($220,408 higher for the Police Pension Fund and $126,422 higher for the Fire Pension Fund). This is because the investment rate of return assumption was lowered from 7.5% to 7.0% and the payroll growth assumption was lowered from 4.5% to 4.0%. The employer required funding is $6,582,770 ($3,079,438 for Police Pension and $3,503,332 for Fire Pension). 2. The City has not fully funded the IMRF and Social Security (FICA) employer contributions since the 2007 levy. This is a deviation from the City’s current financial policy. The IMRF employer amount for Fiscal Year (FY) 2019 is $770,656 and Social Security is $624,709 or $1,395,365 for both. 3. The City may continue to levy an amount equivalent to the debt payment for the 2013A bond series principal and interest for the library expansion plus one percent that is applied by the County to ensure full collection of the levy amount. The 2018 levy amount is $5,492,838 prior to abatement for the City’s corporate debt. The abatement amount is $4,998,721 leaving $494,117 ($489,225 plus one percent of $4,892) as the final levy amount specific to the library expansion debt. 4. The Corporate levy supports the General Fund operations for the City. The 2017 levy did not include any funding for these critical operations. Therefore, other, more volatile revenues support General Fund operations. General fund operations are the core City functions of Public Safety, Public Works, Development and Administration. 5. The Library dollars are included in this levy. The DeKalb Public Library is a component unit of the City and therefore the City is required to levy on their Page |3  behalf each year. The DeKalb Library Board will raise the levy amount to capture the growth in EAV, so the taxpayers will see the same rate of 0.3872 as 2017 for the 2018 levy. At the 4% County estimated growth, this would result in a levy of $2,132,754. Further information on the Library’s levy (including details on their proposed abatement) is detailed later in the report. 6. Special Service Areas (SSA) are created for a specific purpose in a limited area of the City. For example, The Greek Row Special Service Area (SSA) #6 was created in 2004 to finance operating costs for street lighting placed upon private properties that benefit the properties and neighborhood. The current SSAs in the City are shown on the table on the following page. SSA Levy Amount Heritage Ridge #3 $1,000 Knolls #4 $5,501 Greek Row #6 $16,400 Heartland Fields #14 $2,500 The Greek Row levy has been estimated to increase from $15,765.49 to $16,400 or $634.51 or 4% for the 2018 levy to capture the DeKalb County’s estimate of EAV growth of 4%. The levy should have increased annually with the increase in electricity. Now, this levy is being increased to its maximum rate of 0.2500% to fund a greater portion of the total expenses. The County’s estimated EAV for the City is $550,814,643, an increase of $21,185,179 or 4.0%. This is a preliminary growth estimate. The County typically finalizes the estimated EAV in October. If Council elects to tie the property tax levy amount to the estimated growth in the EAV, existing properties with no major improvements should pay the same property tax rate for the City of DeKalb as the prior year. About 9.5% of a resident’s current tax bill goes to the City. The below information shows the income (tax levy extension after abatement of City debt service obligations) and expenditure distribution for property tax levy adoption option, the potential impact on a homeowner, and the impact on the General Fund balance for the Corporate, Police Pension, Fire Pension, IMRF, and Debt levies (“Base Levy”): Base Levy At the October 8, 2018 City Council Committee of the Whole, City Council gave direction to keep the tax levy rate the same and capture the equalized assessed valuation growth. This growth is from existing and new properties. The tables below represent the most likely EAV growth (existing and new) of 4% as estimated by the County and an optimistic growth assumption of 6%. The difference between the most likely levy and the optimistic levy shows the impact of growth. If the City Council chose to levy to target the same rate as 2017 and capture the growth in the EAV, staff would recommend forecasting and budgeting with the most likely levy but adopting the Page |4 property tax levy at the optimistic level. The property tax levy is an amount and using an estimated EAV to calculate the target rate allows for fluctuation in the final outcome. By adopting the optimistic levy, the higher EAV estimate sets the highest amount the levy can be assessed at. Since the EAV growth is an estimate, there is a brief window of time when the City can file an abatement with the County before the levy is extended (final). When the Council is asked to adopt the 2018 levy, staff will present two ordinances; one to adopt the levy and one to authorize the City Manager to abate the levy to bring it in line with the desired tax rate. By levying at the optimistic level, any growth over the most likely estimate could be captured up to the optimistic level and the associated abatement is in keeping with the City Council’s ultimate goal to capture the growth without increasing the overall property tax rate. Most Likely Optimistic Base Levy – Taxed on All Properties Amount Amount Income (extended levy) Corporate (Core City Operations) $0 $0 Police Pension $2,925,420 $2,990,396 Fire Pension $3,349,314 $3,414,290 IMRF $0 $0 Debt Service after abatement (Library related) $494,117 $494,117 Income (extension) Total $6,757,559 $6,887,512 Most Likely Optimistic Base Levy – Taxed on All Properties Amount Amount 2017 Base Levy $6,497,653 $6,497,653 Increase/(Decrease) to 2017 Base Levy $259,906 $389,859 Amount Increase/(Decrease) to 2017 Base Levy 4.0% 6.0% Percentage Most Likely Optimistic Base Levy – Taxed on All Properties Amount Amount Expenditures Police Pension $3,079,438 $3,079,438 Fire Pension $3,503,335 $3,503,335 IMRF $770,656 $770,656 Debt Service after abatement (Library related) $494,117 $494,117 Expenditures Total $7,847,543 $7,847,543 Most Likely Optimistic Base Levy – Taxed on All Properties Amount Amount Income minus Expenditures ($1,089,984) ($960,031) This table shows a comparison of the financial outcome to the City whether levying at the most likely level or at the optimistic level. Even at the optimistic level, expenditures for these limited expenses alone (public safety pensions, IMRF and debt service after abatement) exceed tax levy revenue. In both examples, other Page |5  revenues in the General Fund will be needed to absorb the Police and Fire Pension obligation increase. In addition, other revenues will be needed to cover the additional IMRF funding not provided through the tax levy. Potential Impact on Homeowner of $150,000 Market Value Base Levy Home 2018 Projected Tax Rate 1.2268 Increase/(Decrease) to 2017 Tax Rate 0.0000 Potential Annual Tax Amount $613 Increase/(Decrease) to 2017 Annual Tax Amount $0 The calculation of the rate would be the same for most likely and optimistic since both examples capture the projected EAV growth. The City of DeKalb is served by three Townships; DeKalb, Cortland, and Afton. The majority of the City is within DeKalb Township. Annually, the assessments for each township are analyzed to determine if the assessments of that township are inline with assessments within the County and the other Townships in that County called a multiplier. Cortland and Afton have an equalization multiplier of one (1) meaning the assessed value of the property is inline with other assessments and no adjustment to that assessment is necessary. DeKalb Township has a multiplier of four (4) meaning the properties within DeKalb Township are under assessed. This multiplier acts as 4% growth on a property and is included in the existing property EAV growth. DeKalb Township is scheduled for a general assessment (occurs every four years) in 2019. This means those properties within DeKalb Township have an increased EAV and while the property tax rate stays the same, the growth in the property’s value will calculate an increase on the property tax bill. The below table show the change: DeKalb Township Multiplier Potential Impact on Homeowner Base Levy 2018 Projected Tax Rate 1.2268 Increase/(Decrease) to 2017 Tax Rate 0.0000 2017 Annual Tax Amount on a $150,000 Market Value Home $613 2018 Annual Tax Amount on a $156,000 Market Value Home $638 Increase/(Decrease) to 2017 Annual Tax Amount with an Increase $26 in Market Value Home The calculation of the rate would be the same for most likely and optimistic since both examples capture the projected EAV growth. Setting the Property Tax Base Levy to keep the same tax rate as the 2017 Property Tax Levy, there is a small but positive impact to the Five-Year Financial Forecast. For Fiscal Year (FY) 2019, the unassigned fund balance amount is estimated at $97,00 above target or 25.3% or as compared to the recommended unassigned fund balance target is $63,000 above target or 30.2%. The graph on the following page shows the FY 2019 with EAV at 4% growth and then FY2020 to the end of the forecast the EAV growth is assumed at 1.5% annually. Page |6 Library Levy: The Library operations levy is adopted by the Library Board and is recommended to City Council for adoption. This year the Library Director has stated the estimated levy will be calculated to capture the growth in EAV. Below is the levy breakdown at the most likely level of 4% EAV growth and at the optimistic level of 6% EAV growth and impact to the homeowner. Library Operations Levy – Most Likely Optimistic Taxed on All Properties Amount Amount Income (extended levy) $2,132,754 $2,173,769 Library Operations Most Likely Optimistic Amount Amount Expenditures $2,132,754 $2,173,769 Potential Impact on Homeowner of $150,000 Market Value Library Home Levy 2018 Projected Tax Rate 0.3872 Increase/(Decrease) to 2017 Tax Rate 0.0000 Potential Annual Tax Amount $194 Increase/(Decrease) to 2017 Annual Tax Amount $0 The calculation of the rate would be the same for most likely and optimistic since Page |7  both examples capture the projected EAV growth. Properties within DeKalb Township will have the same assessed value increase based on the equalization multiplier. This does not show the rebate of prior years’ taxes since that will be an abatement of the above tax levy. The rebate of $992,500 would reduce the homeowner’s payment obligation as follows: Potential Impact on Homeowner of $150,000 Market Value Library Home Levy Rebate Amount (992,500) Rebate Calculated Tax Rate -0.1802 One-Time Potential 2018 Tax Reduction ($90) Properties within DeKalb Township will have an increased rebate based on the assessed value increase based on the equalization multiplier. Special Service Areas: As noted earlier in the report, Special Service Areas (SSA) are created for a specific purpose in a limited area of the City. These do not apply to all property owners within the City and are only added to the specific areas tax levies. Heritage Ridge #3 Amount Income (extended levy) $1,000 Heritage Ridge #3 Amount Expenditures $1,500 Potential Impact on Homeowner of $150,000 Market Value Heritage Home Ridge #3 2018 Projected Tax Rate 0.0231 Increase/(Decrease) to 2017 Tax Rate -0.0009 Potential Annual Tax Amount $12 Increase/(Decrease) to 2017 Annual Tax Amount $0 Knolls #4 Amount Income (extended levy) $5,501 Knolls #4 Amount Expenditures $4,500 Potential Impact on Homeowner of $150,000 Market Value Knolls #4 Home 2018 Projected Tax Rate 0.0283 Increase/(Decrease) to 2017 Tax Rate -0.0011 Potential Annual Tax Amount $14 Increase/(Decrease) to 2017 Annual Tax Amount ($1) Page |8  Greek Row #6 Amount Income (extended levy) $16,400 Greek Row #6 Amount Expenditures $18,000 Potential Impact on Homeowner of $150,000 Market Value Greek Row Home #6 2018 Projected Tax Rate 0.02501 Increase/(Decrease) to 2017 Tax Rate 0.0001 Potential Annual Tax Amount $125 Increase/(Decrease) to 2017 Annual Tax Amount $0 Heartland Fields #14 Amount Income (extended levy) $2,500 Heartland Fields #14 Amount Expenditures $3,000 Potential Impact on Homeowner of $150,000 Market Value Heartland Home Fields #14 2018 Projected Tax Rate 0.1353 Increase/(Decrease) to 2017 Tax Rate -0.0054 Potential Annual Tax Amount $68 Increase/(Decrease) to 2017 Annual Tax Amount ($3) IV. Community Groups/Interested Parties Contacted An independent actuarial firm has been utilized to calculate the results for the Fire and Police Pension Levy. The actuarial reports were discussed at the August 21 City Council Budget Workshop. The Property Tax Levy Overview has been discussed at the FAC meetings on September 12 and 27, October 10, at the City Council’s Budget Workshop on September 18 and the Committee of the Whole on October 8. Citizen input is welcome at the meeting and when the Council considers the estimated and final levy adoption. V. Legal Impact State statute requires that the City adopt a resolution estimating the amount to levy, comply with Truth-in-Taxation Act requirements, and adopt and file the levy before the last Tuesday of December. If the estimated tax levy is 105% or more than the prior year’s extended rate, the City is required to comply with certain requirements set forth in the Truth-in-Taxation Law. VI. Financial Impact Page |9 While residents live within the City limits, their property tax bill is comprised of no less than 10 separate taxing districts. Each taxing district determines the total dollar amount to levy on the property which resides within the taxing district boundaries. A tax rate is calculated based on this total dollar request and the total assessed value of property within the taxing districts boundaries. The tax rate is what a resident sees on their tax bill for each entity having authority to place a levy on their property. The EAV of an individual resident’s property is multiplied by each tax rate to determine the amount of tax owed for the respective calendar year. The City of DeKalb is a home rule community and levies for dollars. The tax rate becomes a calculation based on the EAV (EAV x Rate = Total Levy Dollars). The EAV is determined by the Township Assessors office, the dollars are requested by the City for the City’s portion of a resident’s tax bill. Therefore, the rate is a factor of these two amounts. The preliminary estimated EAV from the County is an increase from 2017 of 4.0%. For informational purposes, the City’s levy is comprised of the following categories: 1) General Corporate; 2) Debt Service; 3) IMRF; 4) Police Pension; 5) Fire Pension; and 6) Social Security. This levy will apply to the FY2019 Budget. This levy will not affect the current FY2018 Budget. Also, the initial debt service levy includes the full amount of the City’s outstanding debt including the Library’s debt portion. The City’s portion of the debt will be abated, and those obligations will be paid from other revenue sources within the City. The DeKalb Public Library is a component unit of the City and therefore the City is required to levy on their behalf each year. P a g e | 10  Attachment B DATE: November 7, 2018 TO: Honorable Mayor Jerry Smith City Council FROM: Raymond Munch, Acting City Manager Robert Miller, Acting Finance Director SUBJECT: Establishing an Estimated Annual Tax Levy Ceiling for the Tax Year 2018. I. Summary Chapter 35, Section 200/18-60 of the Illinois Compiled Statutes requires that “not less than 20 days prior to the adoption of its aggregate levy, the City Council shall determine the amounts of money estimated to be necessary to be raised by taxation for that year upon the taxable property in its district”. By approving this estimated proposed tax levy, the City Council will set a ceiling of the maximum levy that can be requested this levy year. It must be noted that this estimated levy is a ceiling and not a floor. The City can later pass a levy that is lower than the estimated levy but cannot pass a levy that is higher than the estimated levy without further Truth in Taxation requirements. Additionally, the Truth in Taxation Statute requires presentation that compares the prior year extension to the current year levy. This means that any levy that is more than 105% of the amount extended in the prior year is subject to a Public Hearing. A Truth in Taxation ‘black box notice’ will be timely published and the Public Hearing and the first reading of the levy will be voted on at the November 26, 2018, Regular City Council meeting. The second reading and final levy will be voted on at the December 10, 2018, Regular City Council meeting. II. Background State and federal laws mandate that the City provide certain pension benefits to all full- time employees. The City of DeKalb, like most municipalities, uses its annual property tax levy to help finance these costs. An independent actuary calculates the levies for Police and Fire pensions in accordance with legal requirements. FICA and IMRF rates are set by the state and/or federal governments as a function of payroll projections. The City’s financial policies include the Revenue and Expenditure Policy that outlines the City’s desire to maintain a diversified and stable revenue base to reduce the impacts of fluctuations in any one revenue source. The specific principles for the property tax levy are as follows: 1. The City prefers to keep its property tax rate as low as possible. The following components shall be followed in priority order each year when establishing the property tax levy: a. Levy for Police, Fire and Illinois Municipal Retirement Fund (IMRF) pensions per actuary calculations. If the actuarial reports indicated a higher employer contribution is needed, said increase will need to be added to the City’s overall previous year levy request to avoid underfunding problems. b. Levy for Federal Insurance Contributions Act (FICA). c. Levy for general obligation bond principal and interest less abatements. d. Levy to support General Fund operations including Police, Fire, Public Works, Community Development, Finance, Human Resources, Information Technology, and Administration. The annual increase for this component should not exceed the rate of inflation. e. Levy to fund additional personnel as determined by the City Council. The 2017 property tax levy, as set by Council, deviated from this policy. The City’s levy was set to target the same overall rate by increasing the funding through the growth in the equalized assessed valuation (EAV). The 2017 rate-setting EAV was $529,629,464, a $25,767,635 or 5.1% increase over the 2016 EAV. For all levies (Corporate, Pensions, Debt, Library, and Special Service Areas) the overall target rate from 2017 was extended at 1.2268. The rate, as set, failed to fully fund the minimum contributions contemplated by those policies. Each levy type is discussed below. Examples are given as to how the levies could be set in the amounts as directed by the City’s financial policy or how they could be set to target a specified tax rate. 1. The City could fund the Police and Fire Pension Funds based on the actuarial valuation as reviewed on August 21, 2018, by Foster & Foster Actuaries and Consultants (and as contemplated by the financial policies). The City receives two actuarial reports annually: one for Police Pension and one for Fire Pension. The recommended employer contribution for this year is higher than the recommended contribution from last year ($220,408 higher for the Police Pension Fund and $126,422 higher for the Fire Pension Fund). This is because the investment rate of return assumption was lowered from 7.5% to 7.0% and the payroll growth assumption was lowered from 4.5% to 4.0%. The employer required funding is $6,582,770 ($3,079,438 for Police Pension and $3,503,332 for Fire Pension). 2. The City has not fully funded the IMRF and Social Security (FICA) employer contributions since the 2007 levy. This is a deviation from the City’s current financial policy. The IMRF employer amount for Fiscal Year (FY) 2019 is $770,656 and Social Security is $624,709 or $1,395,365 for both. Page |2 3. The City may continue to levy an amount equivalent to the debt payment for the 2013A bond series principal and interest for the library expansion plus one percent that is applied by the County to ensure full collection of the levy amount. The 2018 levy amount is $5,492,838 prior to abatement for the City’s corporate debt. The abatement amount is $4,998,721 leaving $494,117 ($489,225 plus one percent of $4,892) as the final levy amount specific to the library expansion debt. 4. The Corporate levy supports the General Fund operations for the City. The 2017 levy did not include any funding for these critical operations. Therefore, other, more volatile revenues support General Fund operations. General fund operations are the core City functions of Public Safety, Public Works, Community Development and Administration. 5. The Library dollars are included in this levy. The DeKalb Public Library is a component unit of the City and therefore the City is required to levy on their behalf each year. The DeKalb Library Board will raise the levy amount to capture the growth in EAV, so the taxpayers will see the same rate of 0.3872 as 2017 for the 2018 levy. At the 4% County estimated growth, this would result in a levy of $2,132,754. Further information on the Library’s levy (including details on their proposed abatement) is detailed later in the report. 6. Special Service Areas (SSA) are created for a specific purpose in a limited area of the City. For example, the Greek Row Special Service Area (SSA) #6 was created in 2004 to finance operating costs for street lighting placed upon private properties that benefit the properties and neighborhood. The current SSAs in the City are shown on the table on the below. SSA Levy Amount Heritage Ridge #3 $1,000 Knolls #4 $5,501 Greek Row #6 $16,400 Heartland Fields #14 $2,500 The Greek Row levy has been estimated to increase from $15,765.49 to $16,400 or $634.51 or 4% for the 2018 levy to capture the DeKalb County’s estimate of EAV growth of 4%. The levy should have increased annually with the increase in electricity. Now, this levy is being increased to its maximum rate of 0.2500% to fund a greater portion of the total expenses. At the October 8, 2018 Committee of the Whole meeting, City Council gave direction to keep the tax levy rate the same and capture the equalized assessed valuation growth. This growth stems from increased valuation of existing properties and the addition of new properties. At that time, the County’s estimated EAV for the City was $550,814,643, an increase of $21,185,179 or 4%. This was a preliminary growth estimate. The County typically finalizes the estimated EAV in October. Given the preliminary nature of that estimate, Council was provided the option of levying an amount that would capture the 4% EAV growth (most likely) or levying an amount capturing up to 6% EAV growth on the Page |3 basis that the final EAV estimate could come in slightly higher than the initial estimate provided by the County. This second option was offered to Council as the “optimistic growth” option. On October 8, Council provided direction to target the optimistic growth. By adopting the optimistic levy, the higher EAV estimate sets the highest amount the levy can be assessed at. Since the EAV growth is an estimate, there is a brief window of time when the City can file an abatement with the County before the final levy is extended. When the Council is asked to adopt the 2018 levy, staff will present two ordinances; one to adopt the levy and one to authorize the City Manager to abate the levy to bring it in line with the desired tax rate. By levying at the optimistic level, any growth over the most likely estimate could be captured up to the optimistic level and the associated abatement is in keeping with the City Council’s goal to capture the growth without increasing the overall property tax rate. This policy direction would have set the target rate at 1.2268%, with a total levy amount of $14,085,404. This represents a total levy increase of 3.59% from 2017(before abatements). At the October 16, 2018, Special Committee of the Whole meeting, City Council provided updated direction on the property tax levy after learning that DeKalb Township had placed a 4% multiplier on the EAV of property owners within that Township, which accounts for most City of DeKalb property owners. City Council reached consensus during that meeting that it was their desire to not only maintain the same property tax rate but to avoid any tax increase on property owners whose increased EAV is based solely on the 4% multiplier assessed by DeKalb Township. In order to achieve this goal, the overall property tax rate is adjusted downward to effectively capture only that growth which is the result of new construction. The updated policy direction reduces the target rate to 1.1778%, resulting in a total levy amount of $13,685,148. Total dollars levied equal the EAV multiplied by the rate (EAV x Rate = Levy Dollars). The EAV is determined by the Township Assessors Office and the dollars are requested by the City for the City’s portion of a resident’s tax bill. Therefore, the rate is a factor of these two amounts. The County’s most current EAV estimate for the City of $549,746,315 shows an increase from 2017 of 3.8%. This year, the final levy must be adopted and submitted to the County by December 26. In previous years, the FAC and City Council would meet in a joint meeting to review the proposed annual budget and property tax levy. This year, that meeting was scheduled to occur on November 5, 2018. That meeting was unexpectedly canceled and is tentatively rescheduled for November 20, 2018. Staff anticipated receiving final direction on the property tax levy during the joint FAC/City Council meeting on November 5, which would have provided enough time to determine if the tentative tax levy would exceed last year's aggregate extension by more than 5%, thus invoking the Truth in Taxation requirements and black box notice; however, that did not happen. Because the City cannot have a special meeting on Christmas, we would functionally need to adopt the property tax levy at a meeting no later than December 21. If Truth in Taxation requirements is invoked, the City must adopt a preliminary levy (ceiling) at least 20 days in advance. Within that 20- day period, we must publish the black box notice seven to 14 days before the Public Hearing which is conducted prior to adoption of a final levy. Page |4  If the City intends to adopt the final levy on December 10 at the Regular City Council meeting, the tentative levy would need to be adopted by no later than November 20, which means the November 13 meeting is the last regular meeting before the deadline to adopt a tentative levy. If there is any chance that the levy will exceed last year's aggregate extension by more than 5%, the City must approve a tentative levy ceiling. While it is likely that the final levy will not exceed the 5% increase, based on most recent Council direction, the conservative approach would be to have a notice prepared based on the initial Council direction offered under the optimistic growth model. While the levy Council may ultimately levy lower it is better to post the Truth in Taxation black box notice than to fail to have a notice and unintentionally impair the levy. The table shows the levies calculated using the optimistic growth model. Again, this should be considered the ceiling, or the highest possible amount, and not the actual proposed levy. 2018 $ % Estimated Increase/ Increase/ 2018 ESTIMATED TAX LEVY 2017 Tax Tax Levy 2018 Tax Decrease Decrease Levy before Levy after over prior over prior Extensions Abatements Abatements year year AGGREGATE LEVIED FUNDS Corporate $0 $0 $0 $0 0.00% IMRF $0 $0 $0 $0 0.00% Social Security $0 $0 $0 $0 0.00% Public Library $2,050,725 $2,173,769 $2,173,769 $123,044 6.00% SSA #3-Heritage Ridge $1,000 $1,000 $1,000 $0 0.00% SSA #4-Knolls $5,501 $5,501 $5,501 $0 0.00% SSA #6 - Greek Row $15,765 $16,400 $16,400 $635 4.02% SSA#14 Heartland Fields $2,500 $2,500 $2,500 $0 0.00% Aggregate Levy Totals $2,075,492 $2,199,170 $2,199,170 $123,678 5.96% PUBLIC SAFETY PENSION LEVIES Fire Pension $3,225,814 $3,408,645 $3,408,645 $182,831 5.67% Police Pension $2,778,807 $2,984,751 $2,984,751 $205,944 7.41% Public Safety Pension Totals $6,004,621 $6,393,396 $6,393,396 $388,775 6.47% Total Corporate & Special Purpose $8,080,113 $8,592,566 $512,453 6.34% DEBT SERVICE LEVIES G.O. Bonds 2013A-Library $493,032 $620,000 $494,117 $1,085 0.22% G.O. Bonds 2013B&2012A-Police $0 $900,000 $0 $0 0.00% G.O. Bonds 2010A - TIF $0 $1,425,375 $0 $0 0.00% G.O. Bonds 2010B&2010C-Refunding $0 $1,350,000 $0 $0 0.00% G.O. Bonds 2004-Refunding $0 $393,075 $0 $0 0.00% G.O. Bonds 2000 $0 $411,313 $0 $0 0.00% G.O. Bonds 2014-Refunding $0 $393,075 $0 $0 0.00% Total Bond & Interest $493,032 $5,492,838 $494,117 $1,085 0.22% TOTAL $8,573,145 $14,085,404 $9,086,683 $513,538 5.99% Page |5 III. Community Groups/Interested Parties Contacted An independent actuarial has been utilized to calculate the results for the Fire and Police Pension Levy. The actuarial reports were discussed at the August 7, 2018, Finance Advisory Committee meeting and the August 21, 2018, Special Committee of the Whole meeting. Public discussion of the Property Tax Levy has occurred during several meetings of the FAC and City Council over the months of September and October. The public hearing on the tax levy is scheduled for November 26, 2018, during the Regular City Council meeting. IV. Legal Impact State statute requires that the City adopt a resolution estimating the amount to levy, comply with Truth-in-Taxation Act requirements, and adopt and file the levy before the last Tuesday of December. If the estimated tax levy is 105% or more than the prior year’s extended rate, the City is required to comply with certain requirements set forth in the Truth-in-Taxation Act. Since staff estimates the levy amount will increase the overall levy by greater than 5%, there is a legal requirement to publish notice of the estimated levy in the newspaper and hold a public hearing. The Truth-in-Taxation notice will be scheduled for publication on November 16, 2018. Citizen input is welcome when the Council considers the estimated and final tax levy adoption. Of note, the Truth in Taxation Act does have a provision which allows the City to levy at an amount higher than the amount contemplated by this initial notice if the City publishes a second black box notice. Levying at an amount lower than this initial notice is permitted without any further publication. V. Financial Impact While residents live within the City limits, their property tax bill is comprised of no less than 10 separate taxing districts. Each taxing district determines the total dollar amount to levy on the property which resides within the taxing district boundaries. A tax rate is calculated based on this total dollar request and the total assessed value of property within the taxing districts boundaries. The tax rate is what a resident sees on their tax bill for each entity having authority to place a levy on their property. The EAV of an individual resident’s property is multiplied by each tax rate to determine the amount of tax owed for the respective calendar year. The City of DeKalb is a home rule community and levies for dollars. The tax rate becomes a calculation based on the EAV (EAV x Rate = Total Levy Dollars). The EAV is determined by the Township Assessors office, the dollars are requested by the City for the City’s portion of a resident’s tax bill. Therefore, the rate is a factor of these two amounts. The County’s estimated EAV shows an increase from 2016 of 5.2%. The chart on the following page shows the total 2018 tax bill percentage break-out for a current resident living in the City of DeKalb. Page |6  AGENCY RATE AGENCY RATE CC 523 Kishwaukee 0.66690 DeKalb Park Dist. 0.74504 City of DeKalb 1.22683 DeKalb Road & Bridge 0.20064 County 1.20140 DeKalb Township 0.17087 DeKalb Library 0.38720 Forest Preserve 0.07831 Kish Water Rec Dist. 0.13886 School District 428 7.72090 TOTAL TAX RATE 12.53695 1.6%, DeKalb Road & 0.6%, Forest Preserve 5.3%, CC 523 9.8%, City of DeKalb Bridge Kishwaukee 1.1%, Kishwaukee Water Reclam… 1.4%, DeKalb 5.9%, DeKalb Park Township 61.6%, School District District 428 3.1%, DeKalb Library 9.6%, DeKalb County For informational purposes, the City’s levy is comprised of the following categories: 1) General Corporate; 2) Debt Service; 3) IMRF; 4) Police Pension; 5) Fire Pension; and 6) Social Security. This levy will apply to the FY2019 Budget and will not affect the current FY2018 Budget. As noted above, the estimated levy represents a ceiling that the City cannot later exceed with the amount actually levied without further Truth in Taxation notification requirements to meet. The proposed levy included herein, for use as a ceiling, represents the most conservative approach. By approving this proposed levy, the City will have the greatest flexibility in determining what levy approach to take for the coming levy year when it determines the final dollars during the first reading on November 26, 2018, and the second reading on December 10, 2018. VI. Options 1. Council can pass the attached resolution setting the tax levy ceiling at $14,085,404 before tax abatements. By passing this estimated proposed tax levy, Council will set a ceiling of the maximum levy that can be requested this levy year. It must be noted that this estimated levy is a ceiling and not a floor. The City can later pass a levy that is lower than the estimated levy but cannot pass a levy that is higher than the Page |7  estimated levy without additional Truth in Taxation notification requirements to be met. 2. Council can decrease the ceiling in the attached estimated tax levy resolution. VII. Recommendation Approval of the attached resolution establishing an estimated annual tax levy of $14,085,404 before tax abatements, exclusive of amounts to be levied which are attributable to the costs of conducting elections required by the general election law, is recommended. This would result in a total levy after abatements of $9,086,683, which represents an increase of 5.99% from the 2017 total levy after abatements. These dollars shall be raised by means of ad valorem property taxes levied for 2018 tax bills and collected in the calendar year 2019. Page |8