City Council Packet 2009 07-28-09 to car (�t�l
0 Memorandum
To: City Council
EST.gkii 1836 �n n
From: Mayor Burd& Susan Mika,Finance Director ' r
CC: Brendan McLaughlin,City Administrator
O� It 1 l • Date: July 21, 2009
cw a secs
«e� nY 4‘440 Subject: FY 08/09 Budget
The definition of a deficit budget is one which is running in the red,i.e. where expenditures exceed
income and assets,resulting in a negative overall balance. The City at the end of the last fiscal year had a
projected surplus of$1.6 million.
FY 08/09
The FY 08/09 General Fund Budget was: Revised Budget was: Reduction:
Revenue Projection $12,731,770 $10,913,842 $1,817,928
Administration $2,316,703 $1,720,367 $596,336
Finance $4,598,950 $4,307,487 $291,463
Comm Relations $164,319 $158,151 $6,168 UIS (A.a 4I5, bcO
Engineering $549,097 $525,240 $23,857 Cit (A• )yic
Police $3,239,524 $3,125,952 $113,572
Comm Develop $583,704 $487,295 $96,409 tc kte4.- ih
Streets $573,473 $553,237 $20,236 j�,eu ,A-
Health & Sanitation $1,306,000 $1,126,000 $180,000 '""�Zf
Total Expenses $13,331,770 $12,003,729 $1,328,041
Included with those reductions, the following positions were eliminated and their expenses removed from
the FY 08/09 budget:
Janitor(benefits)
4 new officers for the police department
Assistant Finance Director
Human Resource Manager (3 months salary&benefits)
Planner (2 months salary&benefits)
Part Time Accounting Clerk
The budgeted transfer to the Parks &Recreation department was to be reduced by$144,350. However,
the actual expenses were not reduced, and their total expenses exceeded their revenues at year end. With
a deficit beginning balance of$31,925 and a year end deficit of approximately$173,165,their total year
end is a deficit of approximately $205,090 prior to any year end auditor's adjustments . By approval from
the City Council, the General Fund has issued a short term loan to the Parks&Recreation department to
help cover their shortfall as is to be paid back to the City within one fiscal year.
Additional major expenses in last year's budget were related to legal costs based on actions of the
previous administration. Costs attributable to fighting the landfill appeal were$299,450.91 and costs
associated with the Aspen Ridge case were$59,423.59 and Lay Corn was $121,711.45.
The City Council authorized the use of$600,000in Reserves from Fund Balance when the original budget
was approved. At mid-year the budget was reviewed by the City Council and the decision was made to
reduce the budget for expenditures by$1,328,041 in recognition of lowered revenue expectations. At that
time, the City Council authorized an additional use of reserves in the amount of$489,887. The total
authorized use of reserves for the last fiscal year was $1,089,887. The actual projected use of reserve is
$1,053,000 which is slightly less than the amount authorized.
Below is a summary of the status of the General Fund pending year end journal entries and final audit
review:
Beginning Fund Balance as of May 1, 2008 $2,700,000
Use of Fund balance thru April 30, 2009 ($1,053,000)
Anticipated Fund Balance as of April 30, 2009 (Un-audited) $1,647,000
If you have any questions,please let me know.
STATE OF ILLINOIS )
)ss
COUNTY OF KENDALL )
RESOLUTION NO. 2009 _____
RESOLUTION RECOGNIZING WATER CONSUMPTION FOR BURST PIPES
WHEREAS, the United Cit y of Yorkville owns and operates a municipal water utilit y; and
WHEREAS, there are occasio nal water pipe bursts which result in significant water loss
fro m the Cit y water system; and
WHEREAS, on occasion the loss occurs on the “customer” side of the meter; and
WHEREAS, these losses can occur through no negative act ions by the water customer; and
WHEREAS, recognizing this water as being “consumed” would result in an overly
burdenso me ut ilit y bill; and
WHEREAS, it is appropriate to classify this water as “loss” as it is not truly “consumed” by
the customer.
NOW THEREFORE BE IT RESOLVED, by the Mayor and Cit y Council of the United
Cit y o f Yorkville, Kendall County, Illino is, that the Cit y Council authorizes the adjust ment of
water consumed to estimated water consumed based on normal consumpt ion patterns in cases
where a water loss occurs on the “customer” side of the meter and such loss comes as a result o f
a burst pipe outside the control o f the consumer provided that the consumer exercised
appropriate efforts to prevent further water loss.
Passed by the Cit y Council o f the United Cit y of Yorkville, Kendall Count y, Illino is this
________ day of ____________________, A.D. 2009.
______________________________
CITY CLERK
ROBYN SUTCLIFF ________ DIANE TEELING ________
GARY GOLINSKI ________ ARDEN JOE PLOCHER ________
WALLY WERDERICH ________ MARTY MUNNS ________
ROSE SPEARS ________ GEORGE GILSON, JR. ________
Approved by me, as Mayor o f the United Cit y o f Yorkville, Kendall Count y, Illino is, this
________ day of ____________________, A.D. 2009.
______________________________
MAYOR