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Ordinance 2021-11
STATE OF ILLI COUNTY OF KEN ALL - FILED - APR 2 9 2021 l/Jq, �r�"•K• C��� COUNTY CLERK KENDALL COUNTY UNITED CITY OF YORKVILLE KENDALL COUNTY, ILLINOIS I ORDINANCE NO. 2021-11 ORDINANCE APPROVING THE 2021-2022 FISCAL BUDGET FOR THE UNITED CITY OF YORKVILLE Passed by the City Council of the United City of Yorkville,Kendall County,Illinois This 27 b day of April, 2021 Published in pamphlet form by the authority of the Mayor and City Council of the United City of Yorkville,Kendall County,Illinois on April 28, 2021. ORDINANCE NO.2021-11 ORDINANCE APPROVING THE 2021-2022 FISCAL BUDGET FOR THE UNITED CITY OF YORKVILLE WHEREAS,the Mayor and City Council of the UNITED CITY OF YORKVILLE have duly held all Public Hearings, allowed public input, and have duly considered formation of a budget for the 2021-2022 Fiscal Year; and WHEREAS, a tentative budget was duly announced and available for examination at the City offices of the UNITED CITY OF YORKVILLE; and WHEREAS,the Mayor and City Council of the UNITED CITY OF YORKVILLE deem it in the best interest of the City for the orderly operation thereof to pass and approve the 2021-2022 Fiscal Year Budget being submitted on April 27, 2021 at its regular City Council Meeting: NOW, THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois that the 2021-2022 Budget totaling $51,268,612 including the amounts of$18,100,270 General Fund, $2,435,413 Motor Fuel Tax Fund, $1,615,998 Vehicle& Equipment Fund, $2,428,579 Sewer Fund, $6,081,733 Water Fund, $5,545,285 City-Wide Capital Fund, $9,584,249 Buildings& Grounds Fund, $329,375 Debt Service Fund, $5,000 Land Cash Fund, $2,716,058 Parks& Recreation Fund, $1,709,443 Library Operations Fund, $95,500 Library Capital Fund, $223,397 Countryside TIF Fund, $291,412 Downtown TIF Fund, $30,500 Downtown TIF II Fund, $17,200 Sunflower SSA Fund, and$59,200 Fox Hill SSA Fund is hereby adopted for the 2021-2022 Fiscal Year, as presented. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this 27d`day of April, A.D. 2021. CITY CLERK Ordinance No.2021-11 Page 2 KEN KOCH AYF DAN TRANSIER A VIE JACKIE MILSCHEWSKI 05EN i ARDEN JOE PLOCHER AYE CHRIS FUNKHOUSER 10 Y JOEL FRIEDERS AYE SEAVER TARULIS AyF JASON PETERSON 74YE APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this 27 h day of April, A.D. 2021. J MAYOR Ordinance No.2021-11 Page 3 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes11,232,397$ 11,378,438$ 11,640,828$ 11,637,204$ 12,089,017$ 12,370,805$ 12,580,761$ 12,798,911$ 13,020,284$ Intergovernmental2,725,393 2,742,091 3,173,484 4,426,998 3,401,780 3,541,385 3,611,508 3,678,751 3,748,664 Licenses & Permits552,416 490,959 474,500 489,500 524,500 474,500 474,500 474,500 474,500 Fines & Forfeits100,726 73,872 113,000 100,300 116,850 116,850 116,850 116,850 116,850 Charges for Service1,598,662 1,670,693 1,702,046 1,722,146 1,781,123 1,827,322 1,875,429 1,926,097 1,978,286 Investment Earnings90,321 147,836 89,878 15,000 20,000 40,000 75,000 90,000 90,000 Reimbursements66,824 76,923 88,000 58,900 37,000 37,000 37,000 37,000 37,000 Miscellaneous25,667 24,895 20,000 77,000 95,000 38,000 23,000 23,000 23,000 Total Revenues16,392,406$ 16,605,707$ 17,301,736$ 18,527,048$ 18,065,270$ 18,445,862$ 18,794,048$ 19,145,109$ 19,488,584$ Other Financing Sources29,917 32,092 35,000 135,000 35,000 35,000 35,000 35,000 35,000 Total Revenues and Transfers16,422,323$ 16,637,799$ 17,336,736$ 18,662,048$ 18,100,270$ 18,480,862$ 18,829,048$ 19,180,109$ 19,523,584$ ExpendituresSalaries4,726,744$ 5,209,011$ 5,457,149$ 5,006,250$ 5,566,894$ 5,729,100$ 5,897,466$ 6,065,380$ 6,238,321$ Benefits2,901,328 3,086,254 3,385,413 3,200,474 3,421,209 3,683,359 3,892,244 4,112,960 4,312,186 Contractual Services5,038,155 4,800,124 6,252,402 6,325,675 5,744,712 5,935,065 5,772,981 5,893,507 6,046,398 Supplies332,370 343,632 285,581 277,244 284,030 273,925 286,724 291,560 299,517 Contingency- - 80,000 302,000 75,000 75,000 75,000 75,000 75,000 Total Expenditures12,998,597$ 13,439,021$ 15,460,545$ 15,111,643$ 15,091,845$ 15,696,449$ 15,924,415$ 16,438,407$ 16,971,422$ Other Financing Uses3,040,283 2,566,540 2,191,837 3,550,405 3,008,425 3,666,825 3,749,925 3,617,535 4,840,525 Total Expenditures & Transfers16,038,880$ 16,005,561$ 17,652,382$ 18,662,048$ 18,100,270$ 19,363,274$ 19,674,340$ 20,055,942$ 21,811,947$ Surplus (Deficit)383,443$ 632,238$ (315,646)$ -$ -$ (882,412)$ (845,292)$ (875,833)$ (2,288,363)$ Ending Fund Balance6,879,823$ 7,512,060$ 7,322,013$ 7,512,060$ 7,512,060$ 6,629,648$ 5,784,356$ 4,908,523$ 2,620,160$ 42.89% 46.93% 41.48% 40.25% 41.50% 34.24% 29.40% 24.47% 12.01%GENERAL FUND (01)The General Fund is the City’s primary operating fund. It accounts for major tax revenue used to support administrative and public safety functions. $0$2,000$4,000$6,000$8,000ThousandsFund Balance1 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjected01-000-40-00-4000 PROPERTY TAXES - CORPORATE LEVY2,191,159$ 2,123,744$ 2,107,099$ 2,100,975$ 2,091,475$ 2,076,475$ 2,086,475$ 2,101,475$ 2,141,475$ 01-000-40-00-4010PROPERTY TAXES - POLICE PENSION958,476 1,108,182 1,230,604 1,226,938 1,334,771 1,434,771 1,509,771 1,584,771 1,634,771 01-000-40-00-4030 MUNICIPAL SALES TAX3,070,663 3,222,256 3,284,400 3,512,263 3,582,508 3,654,158 3,727,241 3,801,786 3,877,822 01-000-40-00-4035 NON-HOME RULE SALES TAX2,358,568 2,413,689 2,493,900 2,597,523 2,649,473 2,702,462 2,756,511 2,811,641 2,867,874 01-000-40-00-4040 ELECTRIC UTILITY TAX730,949 700,784 715,000 715,000 715,000 715,000 715,000 715,000 715,000 01-000-40-00-4041 NATURAL GAS UTILITY TAX277,380 270,656 265,000 270,000 270,000 270,000 270,000 270,000 270,000 01-000-40-00-4043 EXCISE TAX329,742 263,210 246,075 220,000 209,000 198,550 188,623 179,192 170,232 01-000-40-00-4044 TELEPHONE UTILITY TAX8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 01-000-40-00-4045 CABLE FRANCHISE FEES301,100 302,831 300,000 290,000 300,000 300,000 300,000 300,000 300,000 01-000-40-00-4050 HOTEL TAX77,563 80,302 80,000 60,000 80,000 80,000 80,000 80,000 80,000 01-000-40-00-4055VIDEO GAMING TAX145,734 131,292 140,000 90,000 140,000 140,000 140,000 140,000 140,000 01-000-40-00-4060 AMUSEMENT TAX208,315 196,786 205,000 70,000 125,000 200,000 200,000 200,000 200,000 01-000-40-00-4065 ADMISSIONS TAX148,133 146,143 145,000 58,105 145,000 145,000 145,000 145,000 145,000 01-000-40-00-4070 BUSINESS DISTRICT TAX - KENDALL MRKT362,874 345,185 365,160 372,500 379,950 387,549 395,300 403,206 411,270 01-000-40-00-4071 BUSINESS DISTRICT TAX - DOWNTOWN37,075 33,641 30,000 25,000 30,000 30,000 30,000 30,000 30,000 01-000-40-00-4072 BUSINESS DISTRICT TAX - COUNTRYSIDE10,436 14,516 10,000 10,000 12,000 12,000 12,000 12,000 12,000 01-000-40-00-4075 AUTO RENTAL TAX15,890 16,881 15,250 10,560 16,500 16,500 16,500 16,500 16,500 01-000-41-00-4100STATE INCOME TAX1,966,699 1,870,977 1,897,310 2,105,735 2,336,774 2,383,509 2,431,179 2,479,803 2,529,399 01-000-41-00-4105LOCAL USE TAX578,328 665,636 675,281 808,435 937,660 956,413 975,541 995,052 1,014,953 01-000-41-00-4106 CANNABIS EXCISE TAX- 4,009 15,218 13,315 19,596 19,988 20,388 20,796 21,212 01-000-41-00-4110 ROAD & BRIDGE TAX128,668 131,199 130,000 52,363 54,975 130,000 130,000 130,000 130,000 01-000-41-00-4120 PERSONAL PROPERTY TAX16,154 17,683 16,500 15,000 16,500 16,500 16,500 16,500 16,500 01-000-41-00-4160 FEDERAL GRANTS13,553 20,534 418,175 1,400,965 15,275 13,975 16,900 15,600 15,600 01-000-41-00-416818,695 18,553 20,000 30,292 20,000 20,000 20,000 20,000 20,000 01-000-41-00-4170 STATE GRANTS2,413 11,639 - - - - - - - 01-000-41-00-4182 MISC INTERGOVERNMENTAL883 1,861 1,000 893 1,000 1,000 1,000 1,000 1,000 01-000-42-00-4200 LIQUOR LICENSES65,819 48,671 65,000 30,000 65,000 65,000 65,000 65,000 65,000 01-000-42-00-4205 OTHER LICENSES & PERMITS10,395 9,797 9,500 9,500 9,500 9,500 9,500 9,500 9,500 01-000-42-00-4210 BUILDING PERMITS476,202 432,491 400,000 450,000 450,000 400,000 400,000 400,000 400,000 01-000-43-00-4310 CIRCUIT COURT FINES37,822 34,975 40,000 25,000 35,000 35,000 35,000 35,000 35,000 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION26,275 23,142 27,500 10,000 26,500 26,500 26,500 26,500 26,500 01-000-43-00-4323 OFFENDER REGISTRATION FEES420 255 500 300 350 350 350 350 350 01-000-43-00-4325 POLICE TOWS36,209 15,500 45,000 65,000 55,000 55,000 55,000 55,000 55,000 01-000-44-00-4400 GARBAGE SURCHARGE1,203,851 1,270,622 1,297,650 1,342,500 1,376,063 1,417,345 1,459,865 1,503,661 1,548,771 01-000-44-00-4405 UB COLLECTION FEES 178,775 168,662 165,000 165,000 165,000 165,000 165,000 165,000 165,000 01-000-44-00-4407 LATE PENALTIES - GARBAGE21,649 20,958 25,000 - 21,000 21,000 21,000 21,000 21,000 01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK194,387 204,836 213,896 213,896 218,560 223,477 229,064 235,936 243,015 GENERAL FUND - 01DescriptionSTATE GRANTS - TRAFFIC SIGNAL MAINTENANCE2 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription01-000-44-00-4474 POLICE SPECIAL DETAIL- 5,615 500 750 500 500 500 500 500 01-000-45-00-450090,321 107,884 89,878 15,000 20,000 40,000 75,000 90,000 90,000 01-000-45-00-4550 GAIN ON INVESTMENT- 39,952 - - - - - - - 01-000-46-00-4604 REIMB - ENGINEERING EXPENSES- 13,568 25,000 10,000 10,000 10,000 10,000 10,000 10,000 01-000-46-00-4680 REIMB - LIABILITY INSURANCE2,809 10,112 15,000 15,000 15,000 15,000 15,000 15,000 15,000 01-000-46-00-4685 REIMB - CABLE CONSORTIUM36,358 11,647 36,000 - - - - - - 01-000-46-00-4690 REIMB - MISCELLANEOUS27,657 41,596 12,000 33,900 12,000 12,000 12,000 12,000 12,000 01-000-48-00-4820 RENTAL INCOME7,435 6,370 7,000 4,000 7,000 7,000 7,000 7,000 7,000 01-000-48-00-4850 MISCELLANEOUS INCOME18,232 18,525 13,000 73,000 88,000 31,000 16,000 16,000 16,000 16,392,406$ 16,605,707$ 17,301,736$ 18,527,048$ 18,065,270$ 18,445,862$ 18,794,048$ 19,145,109$ 19,488,584$ 01-000-49-00-4916 TRANSFER FROM CW MUNICIPAL BUILDING29,917 32,092 35,000 135,000 35,000 35,000 35,000 35,000 35,000 29,917$ 32,092$ 35,000$ 135,000$ 35,000$ 35,000$ 35,000$ 35,000$ 35,000$ 16,422,323$ 16,637,799$ 17,336,736$ 18,662,048$ 18,100,270$ 18,480,862$ 18,829,048$ 19,180,109$ 19,523,584$ INVESTMENT EARNINGSGeneral Fund RevenuesOther Financing SourcesTotal General Fund Revenues & Transfers3 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries572,048$ 581,285$ 611,747$ 599,000$ 626,473$ 639,241$ 686,547$ 705,557$ 725,127$ Benefits216,185 202,728 211,572 207,624 201,133 216,998 229,592 243,382 256,411 Contractual Services135,229 138,576 150,031 136,314 158,837 165,653 160,504 166,858 170,448 Supplies10,280 8,727 19,000 12,000 10,000 10,000 10,000 10,000 10,000 Total Administration933,742$ 931,316$ 992,350$ 954,938$ 996,443$ 1,031,892$ 1,086,643$ 1,125,797$ 1,161,986$ ADMINISTRATION DEPARTMENTThe Administration Department includes both elected official and management expenditures. The executive and legislative branches consist of the Mayor and an eight member City Council. The city administrator is hired by the Mayor with the consent of the City Council. City staff report to the city administrator. It is the role of the city administrator to direct staff inthe daily administration of City services. $0$200$400$600$800$1,000$1,200$1,400Thousands4 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionAdministration01-110-50-00-5001 SALARIES - MAYOR 9,570$ 9,673$ 10,500$ 10,000$ 10,000$ 10,000$ 18,000$ 18,288$ 18,582$ 01-110-50-00-5002 SALARIES - LIQUOR COMM 1,000 965 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-110-50-00-5003 SALARIES - CITY CLERK 7,087 100 - - - - - - - 01-110-50-00-5005 SALARIES - ALDERMAN 46,825 46,454 50,000 48,000 48,000 48,000 72,800 73,680 74,578 01-110-50-00-5010 SALARIES - ADMINISTRATION 507,566 524,093 550,247 540,000 567,473 580,241 594,747 612,589 630,967 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 51,208 51,596 62,251 62,251 59,061 66,438 69,823 73,511 75,716 01-110-52-00-5214 FICA CONTRIBUTION 38,889 40,408 43,010 43,010 44,356 45,354 46,488 47,883 49,319 01-110-52-00-5216 GROUP HEALTH INSURANCE 116,611 101,313 97,664 93,862 88,445 95,521 103,163 111,416 120,329 01-110-52-00-5222 GROUP LIFE INSURANCE 494 428 428 428 687 694 701 708 715 01-110-52-00-5223 DENTAL INSURANCE 7,853 7,853 7,089 6,943 7,454 7,827 8,218 8,629 9,060 01-110-52-00-5224 VISION INSURANCE1,130 1,130 1,130 1,130 1,130 1,164 1,199 1,235 1,272 01-110-54-00-5410 TUITION REIMBURSEMENT12,864 - - - - - - - - 01-110-54-00-5412 TRAINING & CONFERENCES10,167 14,113 16,000 8,000 17,000 17,000 17,000 17,000 17,000 01-110-54-00-5415 TRAVEL & LODGING6,952 12,684 10,000 - 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK2,081 10,421 - 1,125 3,336 7,718 - 3,645 4,375 01-110-54-00-5426 PUBLISHING & ADVERTISING2,269 2,734 4,000 7,500 5,000 5,000 5,000 5,000 5,000 01-110-54-00-5430 PRINTING & DUPLICATING2,456 3,108 3,250 3,250 3,250 3,250 3,250 3,250 3,250 01-110-54-00-5440 TELECOMMUNICATIONS17,788 20,995 22,300 22,300 22,300 22,300 22,300 22,300 22,300 01-110-54-00-5448 FILING FEES183 53 500 500 500 500 500 500 500 01-110-54-00-5451 CODIFICATION7,808 2,023 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5452 POSTAGE & SHIPPING1,518 2,054 3,000 1,750 3,000 3,000 3,000 3,000 3,000 01-110-54-00-5460 DUES & SUBSCRIPTIONS21,775 22,254 22,000 22,000 22,000 22,000 22,000 22,000 22,000 01-110-54-00-5462 PROFESSIONAL SERVICES6,791 5,576 12,000 12,000 12,000 12,000 12,000 12,000 12,000 01-110-54-00-5480 UTILITIES29,317 28,357 31,800 31,800 33,708 35,730 37,874 40,146 42,555 01-110-54-00-5485 RENTAL & LEASE PURCHASE1,844 2,597 3,000 3,000 3,000 3,000 3,000 3,000 3,000 01-110-54-00-5488 OFFICE CLEANING11,416 11,607 12,181 13,089 13,743 14,155 14,580 15,017 15,468 01-110-56-00-5610 OFFICE SUPPLIES10,280 8,727 19,000 12,000 10,000 10,000 10,000 10,000 10,000 933,742$ 931,316$ 992,350$ 954,938$ 996,443$ 1,031,892$ 1,086,643$ 1,125,797$ 1,161,986$ Administration Department Expenditures5 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries272,575$ 291,239$ 324,856$ 297,500$ 326,735$ 313,637$ 321,478$ 331,122$ 341,056$ Benefits112,499 110,722 123,295 112,298 110,880 117,394 124,224 131,699 138,766 Contractual Services88,505 96,488 111,857 126,129 117,275 121,432 121,490 121,551 121,472 Supplies1,345 1,519 2,500 2,500 2,500 2,500 2,500 2,500 2,500 Total Finance474,924$ 499,968$ 562,508$ 538,427$ 557,390$ 554,963$ 569,692$ 586,872$ 603,794$ FINANCE DEPARTMENTThe Finance Department is responsible for the accounting, internal controls, external reporting and auditing of all financial transactions. The Finance Department is in charge of preparing for the annual audit, utility billing, receivables, payables, treasury management and payroll and works with administration in the preparation of the annual budget. Personnel are budgeted in the General and Water Funds.$0$100$200$300$400$500$600$700Thousands6 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionFinance01-120-50-00-5010 SALARIES & WAGES 272,575$ 291,239$ 324,856$ 297,500$ 326,735$ 313,637$ 321,478$ 331,122$ 341,056$ 01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTION 27,428 28,738 36,752 34,500 34,006 35,911 37,742 39,735 40,927 01-120-52-00-5214 FICA CONTRIBUTION 19,526 20,882 23,420 22,500 23,676 24,209 24,814 25,558 26,325 01-120-52-00-5216 GROUP HEALTH INSURANCE 59,400 54,957 57,566 50,145 48,081 51,927 56,081 60,567 65,412 01-120-52-00-5222 GROUP LIFE INSURANCE 246 246 246 232 361 365 369 373 377 01-120-52-00-5223 DENTAL INSURANCE 5,192 5,192 4,604 4,253 4,132 4,339 4,556 4,784 5,023 01-120-52-00-5224 VISION INSURANCE 707 707 707 668 624 643 662 682 702 01-120-54-00-5412 TRAINING & CONFERENCES 2,432 1,257 3,500 3,500 3,500 3,500 3,500 3,500 3,500 01-120-54-00-5414 AUDITING SERVICES 29,800 30,600 31,400 31,400 35,900 40,000 40,000 40,000 40,000 01-120-54-00-5415 TRAVEL & LODGING 160 188 600 - 600 600 600 600 600 01-120-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- 1,900 1,957 1,454 1,895 1,952 2,010 2,071 1,992 01-120-54-00-5430 PRINTING & DUPLICATING2,804 3,182 3,500 3,500 3,500 3,500 3,500 3,500 3,500 01-120-54-00-5440 TELECOMMUNICATIONS1,165 941 1,000 1,675 1,980 1,980 1,980 1,980 1,980 01-120-54-00-5452 POSTAGE & SHIPPING991 1,015 1,200 1,200 1,200 1,200 1,200 1,200 1,200 01-120-54-00-5460 DUES & SUBSCRIPTIONS1,165 1,071 1,500 1,200 1,500 1,500 1,500 1,500 1,500 01-120-54-00-5462 PROFESSIONAL SERVICES48,322 54,792 65,000 80,000 65,000 65,000 65,000 65,000 65,000 01-120-54-00-5485 RENTAL & LEASE PURCHASE1,666 1,542 2,200 2,200 2,200 2,200 2,200 2,200 2,200 01-120-56-00-5610 OFFICE SUPPLIES1,345 1,519 2,500 2,500 2,500 2,500 2,500 2,500 2,500 474,924$ 499,968$ 562,508$ 538,427$ 557,390$ 554,963$ 569,692$ 586,872$ 603,794$ Finance Department Expenditures7 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries3,000,199$ 3,410,082$ 3,434,608$ 3,115,500$ 3,454,778$ 3,592,059$ 3,676,585$ 3,780,553$ 3,887,639$ Benefits1,878,152 2,037,600 2,205,107 2,104,183 2,233,424 2,420,028 2,556,580 2,698,990 2,820,729 Contractual Services288,525 248,963 355,525 479,733 355,804 488,543 414,126 405,481 479,745 Supplies184,259 117,129 113,480 108,619 114,898 116,662 127,182 129,579 134,926 Total Police 5,351,135$ 5,813,774$ 6,108,720$ 5,808,035$ 6,158,904$ 6,617,292$ 6,774,473$ 7,014,603$ 7,323,039$ POLICE DEPARTMENTThe mission of the Yorkville Police Department is to work in partnership with the community to protect life and property, assist neighborhoods with solving their problems and enhance thequality of life in our City.$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000Thousands8 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPolice01-210-50-00-5008 SALARIES - POLICE OFFICERS 1,683,202$ 1,881,771$ 1,981,203$ 1,950,000$ 1,975,199$ 2,083,937$ 2,136,035$ 2,200,116$ 2,266,119$ 01-210-50-00-5011 SALARIES - COMMAND STAFF 445,280 474,577 394,401 392,000 525,732 537,561 551,000 567,530 584,556 01-210-50-00-5012 SALARIES - SERGEANTS 552,940 691,635 664,437 400,000 559,921 572,519 586,832 604,437 622,570 01-210-50-00-5013 SALARIES - POLICE CLERKS 162,466 170,286 183,567 170,000 182,926 187,042 191,718 197,470 203,394 01-210-50-00-5014 SALARIES - CROSSING GUARD 29,460 26,914 30,000 22,500 30,000 30,000 30,000 30,000 30,000 01-210-50-00-5015 PART-TIME SALARIES 34,390 67,160 70,000 70,000 70,000 70,000 70,000 70,000 70,000 01-210-50-00-5020 OVERTIME 92,461 97,739 111,000 111,000 111,000 111,000 111,000 111,000 111,000 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 16,262 16,734 20,767 20,000 19,039 21,416 22,508 23,696 24,407 01-210-52-00-5213963,361 1,111,484 1,230,604 1,230,604 1,334,771 1,434,771 1,509,771 1,584,771 1,634,771 01-210-52-00-5214 FICA CONTRIBUTION 219,536 247,668 253,963 230,000 257,542 267,768 274,462 282,696 291,177 01-210-52-00-5216GROUP HEALTH INSURANCE624,253 609,034 648,780 577,674 572,407 642,189 693,564 749,049 808,973 01-210-52-00-5222 GROUP LIFE INSURANCE2,281 2,557 2,714 2,562 4,269 4,396 4,440 4,484 4,529 01-210-52-00-5223 DENTAL INSURANCE46,051 43,911 41,677 37,278 39,409 43,071 45,225 47,486 49,860 01-210-52-00-5224 VISION INSURANCE6,408 6,212 6,602 6,065 5,987 6,417 6,610 6,808 7,012 01-210-54-00-5410 TUITION REIMBURSEMENT10,050 8,444 15,000 15,000 13,350 3,750 - - - 01-210-54-00-5411 POLICE COMMISSION 9,846 5,611 17,250 17,250 5,780 7,780 18,000 8,000 6,000 01-210-54-00-5412 TRAINING & CONFERENCE27,103 14,767 25,500 25,500 24,500 24,500 24,500 24,500 24,500 01-210-54-00-5415 TRAVEL & LODGING1,713 1,938 10,000 2,000 10,000 10,000 10,000 10,000 10,000 01-210-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK77,158 24,032 88,344 218,344 91,732 215,950 150,950 150,950 215,950 01-210-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK6,115 15,714 - - 3,336 19,043 2,729 3,645 14,456 01-210-54-00-5430 PRINTING & DUPLICATING3,402 5,243 5,000 5,000 5,000 5,000 5,000 5,000 5,000 01-210-54-00-5440 TELECOMMUNICATIONS42,738 45,828 42,000 42,000 43,500 43,500 43,500 43,500 43,500 01-210-54-00-5452 POSTAGE & SHIPPING1,187 998 1,200 1,200 1,200 1,200 1,200 1,200 1,200 01-210-54-00-5460 DUES & SUBSCRIPTIONS10,490 12,713 10,700 12,000 10,700 10,700 10,700 10,700 10,700 01-210-54-00-5462 PROFESSIONAL SERVICES21,328 27,228 36,750 36,750 39,950 39,950 39,950 39,950 39,950 01-210-54-00-5467 ADJUDICATION SERVICES12,925 16,265 20,000 20,000 20,750 20,750 20,750 20,750 20,750 01-210-54-00-5469 NEW WORLD & LIVE SCAN- - 2,000 2,000 2,000 2,000 2,000 2,000 2,000 01-210-54-00-5472 KENDALL CO JUVE PROBATION3,717 4,000 4,000 4,000 4,600 4,600 4,600 4,600 4,600 01-210-54-00-5485 RENTAL & LEASE PURCHASE5,702 5,205 5,600 5,600 5,600 5,600 5,600 5,600 5,600 01-210-54-00-5488 OFFICE CLEANING11,416 11,607 12,181 13,089 13,806 14,220 14,647 15,086 15,539 01-210-54-00-5495 OUTSIDE REPAIR & MAINTENANCE43,635 49,370 60,000 60,000 60,000 60,000 60,000 60,000 60,000 01-210-56-00-5600 WEARING APPAREL29,110 22,820 15,000 15,000 15,000 15,000 15,000 15,000 15,000 01-210-56-00-5610 OFFICE SUPPLIES2,665 2,865 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-210-56-00-5620 OPERATING SUPPLIES79,069 19,864 16,500 16,500 16,500 16,500 16,500 16,500 16,500 01-210-56-00-5650 COMMUNITY SERVICES1,446 1,579 1,500 1,500 3,000 3,000 3,000 3,000 3,000 EMPLOYER CONTRIBUTION - POLICE PENSION9 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription01-210-56-00-5690 BALLISTIC VESTS7,350 4,659 3,850 3,850 4,550 1,950 7,800 5,200 5,200 01-210-56-00-5695 GASOLINE54,704 55,494 63,130 58,269 62,348 66,712 71,382 76,379 81,726 01-210-56-00-5696 AMMUNITION9,915 9,848 9,000 9,000 9,000 9,000 9,000 9,000 9,000 5,351,135$ 5,813,774$ 6,108,720$ 5,808,035$ 6,158,904$ 6,617,292$ 6,774,473$ 7,014,603$ 7,323,039$ Police Department Expenditures10 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries467,435$ 507,395$ 535,995$ 533,500$ 561,611$ 574,247$ 588,603$ 606,261$ 624,449$ Benefits166,052 189,680 201,768 183,944 194,672 210,174 222,423 235,827 248,467 Contractual Services227,722 106,863 194,700 83,200 191,980 116,689 111,649 145,450 113,950 Supplies7,836 12,412 9,691 14,941 11,252 11,585 11,941 12,322 12,730 Total Community Development869,045$ 816,350$ 942,154$ 815,585$ 959,515$ 912,695$ 934,616$ 999,860$ 999,596$ COMMUNITY DEVELOPMENT DEPARTMENTThe primary focus of the Community Development Department is to ensure that all existing and new construction is consistent with the overall development goals of the City which entails short and long-range planning, administration of zoning regulations, building permits issuance and code enforcement. The department also provides staff support to the City Council, Plan Commission, Zoning Board of Appeals and Park Board and assists in the review of all development plans proposed within the United City of Yorkville.$0$200$400$600$800$1,000$1,200Thousands11 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCommunity Development01-220-50-00-5010 SALARIES & WAGES 467,435$ 507,395$ 535,995$ 533,500$ 561,611$ 574,247$ 588,603$ 606,261$ 624,449$ 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 46,722 50,185 60,639 61,100 58,451 65,751 69,102 72,751 74,934 01-220-52-00-5214 FICA CONTRIBUTION 34,486 37,593 39,552 39,552 41,374 42,305 43,363 44,664 46,004 01-220-52-00-5216 GROUP HEALTH INSURANCE 77,686 93,330 93,545 75,420 85,991 92,870 100,300 108,324 116,990 01-220-52-00-5222 GROUP LIFE INSURANCE 375 439 446 420 707 714 721 728 735 01-220-52-00-5223 DENTAL INSURANCE 5,893 7,052 6,505 6,371 7,034 7,386 7,755 8,143 8,550 01-220-52-00-5224 VISION INSURANCE 890 1,081 1,081 1,081 1,115 1,148 1,182 1,217 1,254 01-220-54-00-5412 TRAINING & CONFERENCES 4,645 1,624 7,300 7,300 7,300 7,300 7,300 7,300 7,300 01-220-54-00-5415 TRAVEL & LODGING 4,713 40 6,500 - 6,500 6,500 6,500 6,500 6,500 01-220-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 44,985 - - - - - - - - 01-220-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- 3,115 - - - 6,239 1,199 35,000 3,500 01-220-54-00-5426 PUBLISHING & ADVERTISING3,433 2,308 2,500 2,500 2,500 2,500 2,500 2,500 2,500 01-220-54-00-5430 PRINTING & DUPLICATING1,254 1,110 1,500 1,500 1,500 1,500 1,500 1,500 1,500 01-220-54-00-5440 TELECOMMUNICATIONS3,914 3,229 4,000 4,000 4,000 4,000 4,000 4,000 4,000 01-220-54-00-5452 POSTAGE & SHIPPING687 324 500 500 500 1,000 1,000 1,000 1,000 01-220-54-00-5459 INSPECTIONS102,073 40,010 70,000 45,000 70,000 70,000 70,000 70,000 70,000 01-220-54-00-5460 DUES & SUBSCRIPTIONS2,876 3,391 2,750 2,750 2,750 5,000 5,000 5,000 5,000 01-220-54-00-5462 PROFESSIONAL SERVICES56,442 49,443 92,500 12,500 89,280 5,000 5,000 5,000 5,000 01-220-54-00-5485 RENTAL & LEASE PURCHASE2,700 2,269 3,150 3,150 3,150 3,150 3,150 3,150 3,150 01-220-54-00-5490 VEHICLE MAINTENANCE SERVICES- - 4,000 4,000 4,500 4,500 4,500 4,500 4,500 01-220-56-00-5610 OFFICE SUPPLIES1,132 971 1,500 1,500 1,500 1,500 1,500 1,500 1,500 01-220-56-00-5620 OPERATING SUPPLIES4,411 7,958 3,750 9,000 5,000 5,000 5,000 5,000 5,000 01-220-56-00-5695 GASOLINE2,293 3,483 4,441 4,441 4,752 5,085 5,441 5,822 6,230 869,045$ 816,350$ 942,154$ 815,585$ 959,515$ 912,695$ 934,616$ 999,860$ 999,596$ Community Development Department Expenditures12 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries414,487$ 413,395$ 549,443$ 460,000$ 596,797$ 609,416$ 623,753$ 641,387$ 659,550$ Benefits192,711 186,497 245,418 209,886 273,580 295,163 313,797 334,086 354,088 Contractual Services1,344,900 1,417,923 1,591,767 2,120,693 1,648,528 1,720,038 1,779,306 1,821,792 1,876,737 Supplies125,841 198,619 125,910 124,184 130,380 118,178 120,101 122,159 124,361 Total Public Works 2,077,939$ 2,216,434$ 2,512,538$ 2,914,763$ 2,649,285$ 2,742,795$ 2,836,957$ 2,919,424$ 3,014,736$ PUBLIC WORKS DEPARTMENT - STREET OPERATIONS / HEALTH & SANITATIONThe Public Works Department is an integral part of the United City of Yorkville. We provide high quality drinking water, efficient disposal of sanitary waste and maintain a comprehensive road and storm sewer network to ensure the safety and quality of life for the citizens of Yorkville.$0$500$1,000$1,500$2,000$2,500$3,000$3,500Thousands13 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPublic Works - Street Operations01-410-50-00-5010 SALARIES & WAGES 378,009$ 380,160$ 516,943$ 437,500$ 560,857$ 573,476$ 587,813$ 605,447$ 623,610$ 01-410-50-00-5015 PART-TIME SALARIES 13,430 11,665 12,500 - 13,440 13,440 13,440 13,440 13,440 01-410-50-00-5020 OVERTIME 23,048 21,570 20,000 22,500 22,500 22,500 22,500 22,500 22,500 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 40,023 39,814 60,746 53,000 60,715 68,239 71,651 75,354 77,533 01-410-52-00-5214 FICA CONTRIBUTION 30,330 30,153 40,268 36,000 43,565 44,545 45,659 47,029 48,440 01-410-52-00-5216 GROUP HEALTH INSURANCE 113,502 107,865 134,105 112,129 156,120 168,610 182,099 196,667 212,400 01-410-52-00-5222 GROUP LIFE INSURANCE 428 391 499 437 941 950 960 970 980 01-410-52-00-5223 DENTAL INSURANCE 7,363 7,256 8,474 7,171 10,663 11,196 11,756 12,344 12,961 01-410-52-00-5224 VISION INSURANCE 1,065 1,018 1,326 1,149 1,576 1,623 1,672 1,722 1,774 01-410-54-00-5412 TRAINING & CONFERENCES 1,476 2,423 4,500 4,500 6,000 6,000 6,000 6,000 6,000 01-410-54-00-5415 TRAVEL & LODGING950 750 2,500 - 3,000 3,000 3,000 3,000 3,000 01-410-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK- - 142,551 622,551 100,000 121,177 143,646 143,646 143,646 01-410-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK316 7,395 - - - 8,404 2,010 - 9,106 01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE6,201 26,083 20,000 20,000 30,000 30,000 30,000 30,000 30,000 01-410-54-00-5440 TELECOMMUNICATIONS3,725 3,363 7,600 7,600 7,600 7,600 7,600 7,600 7,600 01-410-54-00-5455 MOSQUITO CONTROL- - 6,300 6,300 6,615 6,946 7,293 7,658 8,041 01-410-54-00-5458 TREE & STUMP MAINTENANCE10,245 5,091 13,000 17,000 15,000 15,000 15,000 15,000 15,000 01-410-54-00-5462 PROFESSIONAL SERVICES5,758 10,042 9,225 9,225 9,225 9,225 9,225 9,225 9,225 01-410-54-00-5483 JULIE SERVICES2,190 3,114 3,000 3,000 4,500 4,500 4,500 4,500 4,500 01-410-54-00-5485 RENTAL & LEASE PURCHASE2,124 4,052 6,000 6,000 6,000 6,000 6,000 6,000 6,000 01-410-54-00-5488 OFFICE CLEANING1,020 791 788 1,290 1,329 1,369 1,410 1,452 1,496 01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES105,158 70,059 65,000 65,000 65,000 65,000 65,000 65,000 65,000 01-410-56-00-5600 WEARING APPAREL3,584 2,524 5,000 5,000 5,000 5,000 5,000 5,000 5,000 01-410-56-00-5618 SALT & CALCIUM CHLORIDE- 62,951 - - - - - - - 01-410-56-00-5620 OPERATING SUPPLIES37,460 56,131 19,450 19,450 22,000 22,000 22,000 22,000 22,000 01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES32,735 30,312 42,000 42,000 30,000 30,000 30,000 30,000 30,000 01-410-56-00-5630 SMALL TOOLS & EQUIPMENT1,613 13,494 7,500 7,500 21,500 7,500 7,500 7,500 7,500 01-410-56-00-5640 REPAIR & MAINTENANCE29,897 9,762 24,000 24,000 25,000 25,000 25,000 25,000 25,000 01-410-56-00-5665 JULIE SUPPLIES380 2,681 2,234 2,234 1,200 1,200 1,200 1,200 1,200 01-410-56-00-5695 GASOLINE20,172 20,764 25,726 24,000 25,680 27,478 29,401 31,459 33,661 872,202$ 931,674$ 1,201,235$ 1,556,536$ 1,255,026$ 1,306,978$ 1,358,335$ 1,396,713$ 1,446,613$ Public Works - Street Department Expenditures14 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPublic Works - Health & Sanitation01-540-54-00-5441 GARBAGE SERVICES - SENIOR SUBSIDY 32,799$ 34,472$ 35,875$ 43,500$ 44,588$ 45,926$ 47,304$ 48,723$ 50,185$ 01-540-54-00-5442 GARBAGE SERVICES 1,166,218 1,244,648 1,268,428 1,306,500 1,340,671 1,380,891 1,422,318 1,464,988 1,508,938 01-540-54-00-5443 LEAF PICKUP6,720 5,640 7,000 8,227 9,000 9,000 9,000 9,000 9,000 1,205,737$ 1,284,760$ 1,311,303$ 1,358,227$ 1,394,259$ 1,435,817$ 1,478,622$ 1,522,711$ 1,568,123$ 2,077,939$ 2,216,434$ 2,512,538$ 2,914,763$ 2,649,285$ 2,742,795$ 2,836,957$ 2,919,424$ 3,014,736$ Public Works - Health & Sanitation Department ExpendituresTotal Public Works - Street & Sanitation Department Expenditures15 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries-$ 5,615$ 500$ 750$ 500$ 500$ 500$ 500$ 500$ Benefits335,729 359,027 398,253 382,539 407,520 423,602 445,628 468,976 493,725 Contractual Services2,953,274 2,791,311 3,848,522 3,379,606 3,272,288 3,322,710 3,185,906 3,232,375 3,284,046 Supplies2,809 5,226 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Contingency- - 80,000 302,000 75,000 75,000 75,000 75,000 75,000 Total Expenditures3,291,812$ 3,161,179$ 4,342,275$ 4,079,895$ 3,770,308$ 3,836,812$ 3,722,034$ 3,791,851$ 3,868,271$ Other Financing Uses3,040,283 2,566,540 2,191,837 3,550,405 3,008,425 3,666,825 3,749,925 3,617,535 4,840,525 Total Admin Services & Transfers6,332,095$ 5,727,719$ 6,534,112$ 7,630,300$ 6,778,733$ 7,503,637$ 7,471,959$ 7,409,386$ 8,708,796$ ADMINISTRATIVE SERVICES DEPARTMENTThe Administrative Services Department accounts for General Fund expenditures that are shared by all departments and cannot be easily classified in one department or the other. These expenditures include such items as tax rebates, shared services, information technology, bad debt, engineering services, legal expenditures and interfund transfers. $0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,000$10,000Thousands16 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionAdministrative Services01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES -$ 5,615$ 500$ 750$ 500$ 500$ 500$ 500$ 500$ 01-640-52-00-5230 UNEMPLOYMENT INSURANCE 16,317 13,978 15,000 16,250 16,500 16,500 16,500 16,500 16,500 01-640-52-00-5231 LIABILITY INSURANCE 298,408 311,973 343,684 326,720 346,323 367,102 389,128 412,476 437,225 01-640-52-00-5240 RETIREES - GROUP HEALTH INSURANCE 20,877 31,818 39,066 39,066 44,302 40,000 40,000 40,000 40,000 01-640-52-00-5241 RETIREES - DENTAL INSURANCE 86 1,091 423 423 333 - - - - 01-640-52-00-5242 RETIREES - VISION INSURANCE 41 167 80 80 62 - - - - 01-640-54-00-5418 PURCHASING SERVICES 42,953 53,064 59,664 59,664 62,437 65,349 66,207 71,488 72,788 01-640-54-00-5423 IDOR ADMINISTRATION FEE 45,372 45,538 47,047 48,424 49,556 50,451 51,367 52,305 53,265 01-640-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK - - - - 1,895 - - 2,071 - 01-640-54-00-5427 GC HOUSING RENTAL ASSISTANCE 6,555 8,148 9,843 9,348 10,114 11,125 12,238 13,462 14,808 01-640-54-00-5428 UTILITY TAX REBATE3,305 6,933 14,375 8,000 8,000 - - - - 01-640-54-00-5431 LOCAL ECONOMIC SUPPORT PROGRAM- - 603,250 603,250 - - - - - 01-640-54-00-5432 FACILITY MANAGEMENT SERVICES53,471 57,547 64,443 64,443 - - - - - 01-640-54-00-5439 AMUSEMENT TAX REBATE44,548 36,334 46,000 3,000 12,000 40,000 12,075 - - 01-640-54-00-5449 KENCOM106,287 105,851 154,350 162,879 124,409 136,350 148,385 162,623 177,185 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES203,631 223,210 392,681 200,000 400,000 382,500 225,000 225,000 225,000 01-640-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- - - - 118,190 123,667 129,233 135,329 141,633 01-640-54-00-5456 CORPORATE COUNSEL134,248 82,228 110,000 100,000 110,000 110,000 110,000 110,000 110,000 01-640-54-00-5461 LITIGATION COUNSEL78,469 78,731 110,000 90,000 110,000 110,000 110,000 110,000 110,000 01-640-54-00-5462 PROFESSIONAL SERVICES21,042 47,072 8,250 26,356 48,150 48,150 48,150 48,150 48,150 01-640-54-00-5463 SPECIAL COUNSEL55,901 43,207 25,000 25,000 25,000 25,000 25,000 25,000 25,000 01-640-54-00-5465 ENGINEERING SERVICES385,933 248,597 390,000 290,000 300,000 300,000 300,000 300,000 300,000 01-640-54-00-5473 KENDALL AREA TRANSIT23,550 23,550 25,000 25,000 25,000 25,000 25,000 25,000 25,000 01-640-54-00-5475 CABLE CONSORTIUM FEE101,403 76,777 105,000 - 65,000 65,000 65,000 65,000 65,000 01-640-54-00-5481 HOTEL TAX REBATE69,807 72,272 72,000 54,000 72,000 72,000 72,000 72,000 72,000 01-640-54-00-5486 ECONOMIC DEVELOPMENT161,950 166,428 160,000 165,000 165,000 165,000 165,000 165,000 165,000 01-640-54-00-5491 CITY PROPERTY TAX REBATE1,233 1,258 1,300 1,287 1,326 1,366 1,407 1,449 1,492 01-640-54-00-5492 SALES TAX REBATE862,920 882,297 906,762 985,000 1,004,700 1,024,794 1,045,290 1,066,196 1,087,520 01-640-54-00-5493 BUSINESS DISTRICT REBATE 402,177 385,475 397,057 399,350 413,511 420,958 428,554 436,302 444,205 01-640-54-00-5494 ADMISSIONS TAX REBATE148,133 146,143 145,000 58,105 145,000 145,000 145,000 145,000 145,000 01-640-54-00-5499 BAD DEBT386 651 1,500 1,500 1,000 1,000 1,000 1,000 1,000 01-640-56-00-5625 REIMBURSABLE REPAIRS2,809 5,226 15,000 15,000 15,000 15,000 15,000 15,000 15,000 01-640-70-00-7799 CONTINGENCY- - 80,000 302,000 75,000 75,000 75,000 75,000 75,000 3,291,812$ 3,161,179$ 4,342,275$ 4,079,895$ 3,770,308$ 3,836,812$ 3,722,034$ 3,791,851$ 3,868,271$ 01-640-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL 569,725$ 240,663$ 306,000$ 1,442,336$ 401,250$ 74,107$ 301,944$ 306,481$ 337,489$ 01-640-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS - - - - 304,209 715,401 717,960 1,145,189 1,143,878 01-640-99-00-9942 TRANSFER TO DEBT SERVICE 315,781 315,471 315,225 311,225 321,375 322,075 - - - 01-640-99-00-9952 TRANSFER TO SEWER 856,583 575,030 174,744 174,744 519,749 554,479 674,606 36,806 1,147,080 Administrative Services Department Expenditures17 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription01-640-99-00-9979 TRANSFER TO PARKS & RECREATION1,274,699 1,410,988 1,369,284 1,596,578 1,434,849 1,972,210 2,025,209 2,097,101 2,178,263 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS23,495 24,388 26,584 25,522 26,993 28,553 30,206 31,958 33,815 3,040,283$ 2,566,540$ 2,191,837$ 3,550,405$ 3,008,425$ 3,666,825$ 3,749,925$ 3,617,535$ 4,840,525$ 12,998,597$ 13,439,021$ 15,460,545$ 15,111,643$ 15,091,845$ 15,696,449$ 15,924,415$ 16,438,407$ 16,971,422$ 29,917$ 32,092$ 35,000$ 135,000$ 35,000$ 35,000$ 35,000$ 35,000$ 35,000$ (3,040,283) (2,566,540) (2,191,837) (3,550,405) (3,008,425) (3,666,825) (3,749,925) (3,617,535) (4,840,525) (3,010,366)$ (2,534,448)$ (2,156,837)$ (3,415,405)$ (2,973,425)$ (3,631,825)$ (3,714,925)$ (3,582,535)$ (4,805,525)$ Surplus(Deficit) 383,443 632,238 (315,646) - - (882,412) (845,292) (875,833) (2,288,363) Fund Balance 6,879,823$ 7,512,060$ 7,322,013$ 7,512,060$ 7,512,060$ 6,629,648$ 5,784,356$ 4,908,523$ 2,620,160$ Fund Balance % 42.89% 46.93% 41.48% 40.25% 41.50% 34.24% 29.40% 24.47% 12.01%Other Financing UsesTotal General Fund Expenditures(Transfers Out)Transfers InGeneral Fund Net Transfers18 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes13,381$ 13,382$ 16,034$ 16,034$ 19,000$ 21,500$ 24,000$ 26,500$ 26,500$ Total Revenues13,381$ 13,382$ 16,034$ 16,034$ 19,000$ 21,500$ 24,000$ 26,500$ 26,500$ ExpendituresContractual Services9,453$ 10,374$ 37,326$ 21,525$ 59,200$ 12,200$ 13,640$ 13,640$ 13,640$ Total Expenditures9,453$ 10,374$ 37,326$ 21,525$ 59,200$ 12,200$ 13,640$ 13,640$ 13,640$ Surplus (Deficit)3,928$ 3,008$ (21,292)$ (5,491)$ (40,200)$ 9,300$ 10,360$ 12,860$ 12,860$ Ending Fund Balance10,485$ 13,492$ (15,614)$ 8,001$ (32,199)$ (22,899)$ (12,539)$ 321$ 13,181$ 110.92% 130.06% -41.83% 37.17% -54.39% -187.70% -91.93%2.35% 96.63%Fox Hill SSA Fund (11)This fund was created for the purpose of maintaining the common areas of the Fox Hill Estates (SSA 2004-201) subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision.($40)($20)$0$20ThousandsFund Balance19 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionFOX HILL SSA FUND - 1111-000-40-00-4000 PROPERTY TAXES 13,381$ 13,382$ 16,034$ 16,034$ 19,000$ 21,500$ 24,000$ 26,500$ 26,500$ 13,381 13,382 16,034$ 16,034$ 19,000$ 21,500$ 24,000$ 26,500$ 26,500$ 11-111-54-00-5462 PROFESSIONAL SERVICES2,835$ 3,352$ 3,126$ -$ -$ -$ -$ -$ -$ 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE6,618 7,022 34,200 21,525 59,200 12,200 13,640 13,640 13,640 9,453$ 10,374$ 37,326$ 21,525$ 59,200$ 12,200$ 13,640$ 13,640$ 13,640$ Surplus(Deficit)3,928 3,008 (21,292) (5,491) (40,200) 9,300 10,360 12,860 12,860 Fund Balance10,485$ 13,492$ (15,614)$ 8,001$ (32,199)$ (22,899)$ (12,539)$ 321$ 13,181$ 110.92%130.06%-41.83%37.17%-54.39%-187.70%-91.93%2.35%96.63%Fox Hill SSA RevenuesFox Hill SSA Expenditures20 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes15,639$ 18,140$ 20,363$ 20,363$ 21,000$ 21,000$ 22,000$ 22,000$ 22,000$ Total Revenues15,639$ 18,140$ 20,363$ 20,363$ 21,000$ 21,000$ 22,000$ 22,000$ 22,000$ ExpendituresContractual Services17,013$ 11,713$ 20,326$ 17,200$ 17,200$ 17,200$ 18,640$ 18,640$ 18,640$ Total Expenditures17,013$ 11,713$ 20,326$ 17,200$ 17,200$ 17,200$ 18,640$ 18,640$ 18,640$ Surplus (Deficit)(1,374)$ 6,427$ 37$ 3,163$ 3,800$ 3,800$ 3,360$ 3,360$ 3,360$ Ending Fund Balance(22,626)$ (16,200)$ (18,630)$ (13,037)$ (9,237)$ (5,437)$ (2,077)$ 1,283$ 4,643$ -132.99% -138.31% -91.66% -75.80% -53.70% -31.61% -11.14%6.88% 24.91%This fund was created for the purpose of maintaining the common areas of the Sunflower Estates (SSA 2006-119) subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision.Sunflower SSA Fund (12)($30)($20)($10)$0$10ThousandsFund Balance21 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionSUNFLOWER SSA FUND - 1212-000-40-00-4000 PROPERTY TAXES 15,639$ 18,140$ 20,363$ 20,363$ 21,000$ 21,000$ 22,000$ 22,000$ 22,000$ 15,639$ 18,140$ 20,363$ 20,363$ 21,000$ 21,000$ 22,000$ 22,000$ 22,000$ 12-112-54-00-5416 POND MAINTENANCE1,525$ -$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 12-112-54-00-5462 PROFESSIONAL SERVICES2,835 3,258 3,126 - - - - - - 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE12,653 8,455 12,200 12,200 12,200 12,200 13,640 13,640 13,640 17,013$ 11,713$ 20,326$ 17,200$ 17,200$ 17,200$ 18,640$ 18,640$ 18,640$ Surplus(Deficit)(1,374) 6,427 37 3,163 3,800 3,800 3,360 3,360 3,360 Fund Balance(22,626)$ (16,200)$ (18,630)$ (13,037)$ (9,237)$ (5,437)$ (2,077)$ 1,283$ 4,643$ -132.99%-138.31%-91.66%-75.80%-53.70%-31.61%-11.14%6.88%24.91%Sunflower SSA RevenuesSunflower SSA Expenditures22 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental530,471$ 749,242$ 809,598$ 1,171,668$ 1,258,019$ 1,274,602$ 873,642$ 890,894$ 908,492$ Investment Earnings15,511 9,563 4,263 1,400 2,000 2,000 2,000 5,000 5,000 Reimbursements100 26,717 - - - - - - - Total Revenues546,082$ 785,522$ 813,861$ 1,173,068$ 1,260,019$ 1,276,602$ 875,642$ 895,894$ 913,492$ ExpendituresContractual Services95,684$ -$ -$ -$ -$ -$ -$ -$ -$ Supplies84,453 97,930 175,000 87,245 138,000 175,000 175,000 175,000 175,000 Capital Outlay429,058 627,267 942,462 873,788 2,297,413 787,045 750,000 730,000 726,933 Total Expenditures609,195$ 725,197$ 1,117,462$ 961,033$ 2,435,413$ 962,045$ 925,000$ 905,000$ 901,933$ Surplus (Deficit)(63,113)$ 60,325$ (303,601)$ 212,035$ (1,175,394)$ 314,557$ (49,358)$ (9,106)$ 11,559$ Ending Fund Balance635,382$ 695,707$ 345,323$ 907,742$ (267,652)$ 46,905$ (2,453)$ (11,559)$ -$ Motor Fuel Tax Fund (15)The Motor Fuel Tax Fund is used to maintain existing and construct new City owned roadways, alleys and parking lots. The fund also purchases materials used in the maintenance and operation of those facilities.($400)($200)$0$200$400$600$800$1,000ThousandsFund Balance23 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionMOTOR FUEL TAX FUND - 1515-000-41-00-4112 MOTOR FUEL TAX 482,866$ 466,091$ 472,697$ 391,853$ 482,526$ 492,177$ 502,021$ 512,061$ 522,302$ 15-000-41-00-4113 MFT HIGH GROWTH47,605 47,299 11,000 79,463 11,000 11,000 11,000 11,000 11,000 15-000-41-00-4114 TRANSPORTATION RENEWAL TAX- 235,852 320,901 282,477 346,618 353,550 360,621 367,833 375,190 15-000-41-00-4115 REBUILD ILLINOIS- - 5,000 417,875 417,875 417,875 - - - 15-000-45-00-450015,511 9,563 4,263 1,400 2,000 2,000 2,000 5,000 5,000 15-000-46-00-4690 REIMB - MISCELLANEOUS100 26,717 - - - - - - - 546,082$ 785,522$ 813,861$ 1,173,068$ 1,260,019$ 1,276,602$ 875,642$ 895,894$ 913,492$ 15-155-54-00-5482 STREET LIGHTING95,684$ -$ -$ -$ -$ -$ -$ -$ -$ 15-155-56-00-5618 SALT84,453 97,930 175,000 87,245 138,000 175,000 175,000 175,000 175,000 15-155-60-00-6004 BASELINE ROAD BRIDGE REPAIRS- - 25,000 - - - - - - 15-155-60-00-6005 FOX HILL IMPROVEMENTS- - - - 1,253,625 - - - - 15-155-60-00-6025 ROAD TO BETTER ROADS PROGRAM355,271 553,480 781,674 775,000 920,000 700,000 700,000 680,000 676,933 15-155-60-00-6028 PAVEMENT STRIPING PROGRAM- - 62,000 25,000 50,000 50,000 50,000 50,000 50,000 15-155-60-00-6079 ROUTE 47 EXPANSION73,787 73,787 73,788 73,788 73,788 37,045 - - - 609,195$ 725,197$ 1,117,462$ 961,033$ 2,435,413$ 962,045$ 925,000$ 905,000$ 901,933$ Surplus(Deficit)(63,113) 60,325 (303,601) 212,035 (1,175,394) 314,557 (49,358) (9,106) 11,559 Fund Balance635,382$ 695,707$ 345,323$ 907,742$ (267,652)$ 46,905$ (2,453)$ (11,559)$ -$ Motor Fuel Tax RevenuesMotor Fuel Tax ExpendituresINVESTMENT EARNINGS24 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental32,878$ 38,000$ -$ -$ -$ 476,475$ -$ -$ -$ Licenses & Permits300,743 154,916 141,000 637,000 105,000 105,000 105,000 105,000 105,000 Charges for Service752,262 775,218 780,000 780,000 785,000 790,000 795,000 800,000 805,000 Investment Earnings34,012 61,060 1,098 65 500 1,000 2,000 3,000 3,000 Reimbursements1,169,174 49,999 151,572 126,987 2,521,322 682,765 1,015,000 - 171,600 Miscellaneous- - 2,000 - - - - - - Total Revenues2,289,069$ 1,079,193$ 1,075,670$ 1,544,052$ 3,411,822$ 2,055,240$ 1,917,000$ 908,000$ 1,084,600$ Other Financing Sources569,725 240,663 306,000 1,442,336 2,396,250 74,107 301,944 306,481 337,489 Total Revenues and Transfers2,858,794$ 1,319,856$ 1,381,670$ 2,986,388$ 5,808,072$ 2,129,347$ 2,218,944$ 1,214,481$ 1,422,089$ ExpendituresContractual Services135,926$ 191,913$ 260,964$ 325,271$ 234,189$ 233,802$ 147,312$ 154,742$ 162,618$ Supplies56,337 46,637 173,000 170,530 102,500 102,500 102,500 102,500 102,500 Capital Outlay1,923,491 663,393 2,774,950 2,313,494 4,403,876 1,837,300 1,551,467 536,467 786,467 Debt Service407,563 322,188 321,338 321,338 315,338 319,338 313,038 316,738 315,138 Total Expenditures2,523,317$ 1,224,131$ 3,530,252$ 3,130,633$ 5,055,903$ 2,492,940$ 2,114,317$ 1,110,447$ 1,366,723$ Other Financing Uses94,947 136,998 138,895 238,895 489,382 104,209 104,627 104,034 55,366 Total Expenditures & Transfers2,618,264$ 1,361,129$ 3,669,147$ 3,369,528$ 5,545,285$ 2,597,149$ 2,218,944$ 1,214,481$ 1,422,089$ Surplus (Deficit)240,530$ (41,273)$ (2,287,477)$ (383,140)$ 262,787$ (467,802)$ -$ -$ -$ Ending Fund Balance629,429$ 588,155$ 78,960$ 205,015$ 467,802$ -$ -$ -$ -$ The City-Wide Capital Fund is used to maintain existing and construct new public infrastructure, and to fund other improvements that benefit the public. City-Wide Capital Fund (23)$0$100$200$300$400$500$600$700ThousandsFund Balance25 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCITY-WIDE CAPITAL FUND - 2323-000-41-00-4163-$ -$ -$ -$ -$ 476,475$ -$ -$ -$ 23-000-41-00-418832,878 - - - - - - - - 23-000-41-00-4189 DCEO - MATERIAL STORAGE BLDG - 38,000 - - - - - - - 23-000-42-00-4210 BUILDING PERMITS 1,499 2,530 - 200,000 - - - - - 23-000-42-00-4214 DEVELOPMENT FEES - CW CAPITAL 5,512 6,294 6,000 2,000 5,000 5,000 5,000 5,000 5,000 23-000-42-00-4216 BUILD PROGRAM PERMITS 1,815 - - - - - - - - 23-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG 29,917 32,092 35,000 135,000 - - - - - 23-000-42-00-4222 ROAD CONTRIBUTION FEE 262,000 114,000 100,000 300,000 100,000 100,000 100,000 100,000 100,000 23-000-44-00-4440 ROAD INFRASTRUCTURE FEE 752,262 775,218 780,000 780,000 785,000 790,000 795,000 800,000 805,000 23-000-45-00-450034,012 10,709 1,098 65 500 1,000 2,000 3,000 3,000 23-000-45-00-4550GAIN ON INVESTMENT- 50,351 - - - - - - - 23-000-46-00-4607 REIMB - BLACKBERRY WOODS4,125 7,050 10,973 7,150 4,322 - - - - 23-000-46-00-4612 REIMB - MILL ROAD IMPROVEMENTS195,781 19,219 - 10,292 2,320,000 562,765 - - - 23-000-46-00-4618 REIMB - BRISTOL BAY ANNEX- - - - - - - - 171,600 23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE99,284 9,440 38,599 7,045 - - - - - 23-000-46-00-4624 REIMB - WHISPERING MEADOWS797,238 - - - - - - - - 23-000-46-00-4636 REIMB - RAINTREE VILLAGE- 2,165 70,000 100,000 165,000 - - - - 23-000-46-00-4640 REIMB - KENNEDY ROAD (FREEDOM PLACE)- - - - - 120,000 1,015,000 - - 23-000-46-00-4660 REIMB - PUSH FOR THE PATH- - 26,523 - 26,523 - - - - 23-000-46-00-4690 REIMB - MISCELLANEOUS 72,746 12,125 5,477 2,500 5,477 - - - - 23-000-48-00-4845DONATIONS- - 2,000 - - - - - - 2,289,069$ 1,079,193$ 1,075,670$ 1,544,052$ 3,411,822$ 2,055,240$ 1,917,000$ 908,000$ 1,084,600$ 23-000-49-00-4901 TRANSFER FROM GENERAL 569,725 240,663 306,000 1,442,336 401,250 74,107 301,944 306,481 337,489 23-000-49-00-4924 TRANSFER FROM BUILDINGS & GROUNDS- - - - 1,995,000 - - - - 569,725$ 240,663$ 306,000$ 1,442,336$ 2,396,250$ 74,107$ 301,944$ 306,481$ 337,489$ 2,858,794$ 1,319,856$ 1,381,670$ 2,986,388$ 5,808,072$ 2,129,347$ 2,218,944$ 1,214,481$ 1,422,089$ City-Wide - Buildings & Grounds Expenditures23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES 71,157$ 92,586$ 135,000$ 120,000$ -$ -$ -$ -$ -$ 23-216-56-00-5626 HANGING BASKETS 1,496 427 2,000 320 - - - - - 23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 36,642 10,914 71,000 80,000 - - - - - 23-216-60-00-6003 MATERIALS STORAGE BUILDING - 240,663 - - - - - - - 23-216-60-00-6011 PROPERTY ACQUISITION - - 1,995,000 1,995,000 - - - - - 23-216-60-00-6013 BEECHER CENTER 320,386 - - - - - - - - 23-216-60-00-6030 CITY HALL IMPROVEMENTS- - - - - - - - - 429,681$ 344,590$ 2,203,000$ 2,195,320$ -$ -$ -$ -$ -$ STATE GRANTS - EDP WRIGLEY (RTE 47)City-Wide - Buildings & Grounds ExpendituresTotal City-Wide Capital Revenues & TransfersFEDERAL GRANTS - STP BRISTOL RIDGEINVESTMENT EARNINGSCity-Wide Capital RevenuesOther Financing Sources26 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription23-216-99-00-9901 TRANSFER TO GENERAL29,917$ 32,092$ 35,000$ 135,000$ -$ -$ -$ -$ -$ 29,917$ 32,092$ 35,000$ 135,000$ -$ -$ -$ -$ -$ 459,598$ 376,682$ 2,238,000$ 2,330,320$ -$ -$ -$ -$ -$ City-Wide Capital Expenditures23-230-54-00-5405 BUILD PROGRAM 1,815$ -$ -$ -$ -$ -$ -$ -$ -$ 23-230-54-00-5462 PROFESSIONAL SERVICES 3,599 - 5,000 5,000 13,500 13,500 10,000 10,000 10,000 23-230-54-00-5465 ENGINEERING SERVICES 58,195 - 10,000 94,321 109,000 102,000 12,000 12,000 12,000 23-230-54-00-5482 STREET LIGHTING - 98,090 108,989 103,975 110,214 116,827 123,837 131,267 139,143 23-230-54-00-5498 PAYING AGENT FEES 475 475 475 475 475 475 475 475 475 23-230-54-00-5499 BAD DEBT 685 762 1,500 1,500 1,000 1,000 1,000 1,000 1,000 23-230-56-00-5619 SIGNS - 16,349 15,000 15,000 15,000 15,000 15,000 15,000 15,000 23-230-56-00-5632 ASPHALT PATCHING - 16,235 35,000 25,000 35,000 35,000 35,000 35,000 35,000 23-230-56-00-5637SIDEWALK CONSTRUCTION SUPPLIES18,199 2,712 5,000 5,210 7,500 7,500 7,500 7,500 7,500 23-230-56-00-5642 STREET LIGHTING & OTHER SUPPLIES- - 45,000 45,000 45,000 45,000 45,000 45,000 45,000 23-230-60-00-6005 FOX HILL IMPROVEMENTS- - - - 85,000 85,000 - - - 23-230-60-00-6009 WRIGLEY (RTE 47) EXPANSION32,878 - - - - - - - - 23-230-60-00-6012 MILL ROAD IMPROVEMENTS195,781 186,548 - 38,260 2,260,000 - - - - 23-230-60-00-6014 BLACKBERRY WOODS4,125 7,050 10,973 7,150 6,101 - - - - 23-230-60-00-6016 US 34 (CENTER / ELDAMAIN RD) PROJECT 127,534 96,568 110,000 - 110,000 - - - - 23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION99,284 9,440 38,599 7,045 - - - - - 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM69,893 99,289 312,500 100,000 1,148,725 300,000 300,000 300,000 300,000 23-230-60-00-6032 BRISTOL RIDGE ROAD- - - - 70,000 635,300 - - - 23-230-60-00-6034 WHISPERING MEADOWS SUBDIVISION974,071 2,828 - - - - - - - 23-230-60-00-6036 RAINTREE VILLAGE IMPROVEMENTS- 2,165 70,000 100,000 165,000 - - - - 23-230-60-00-6041 SIDEWALK REPLACEMENT PROGRAM- - 125,000 10,000 300,000 125,000 125,000 125,000 125,000 23-230-60-00-6058 ROUTE 71 (RTE 47 / RTE 126) PROJECT8,351 - 53,878 56,039 82,050 - - - - 23-230-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 84,854 18,842 27,000 - 85,000 - - - - 23-230-60-00-6063 ROUTE 47 (RTE 30 / WATER PARK WAY)- - - - - - 111,467 111,467 111,467 23-230-60-00-6086 KENNEDY ROAD IMPROVEMENTS404 - - - - - - - - 23-230-60-00-6087 KENNEDY ROAD (FREEDOM PLACE)- - - - - 120,000 1,015,000 - - 23-230-60-00-6088 KENNEDY ROAD (NORTH)- - - - 60,000 572,000 - - - 23-230-60-00-6094 KENNEDY ROAD BIKE TRAIL 5,930 - 32,000 - 32,000 - - - - 23-230-60-00-6098 BRISTOL BAY SUBDIVISION- - - - - - - - 250,000 2014A Bond23-230-78-00-8000 PRINCIPAL PAYMENT190,000 195,000 200,000 200,000 200,000 210,000 210,000 220,000 225,000 23-230-78-00-8050 INTEREST PAYMENT132,888 127,188 121,338 121,338 115,338 109,338 103,038 96,738 90,138 Other Financing UsesCity-Wide - Buildings & Grounds Expenditures & Transfers27 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionKendall County Loan - River Road Bridge23-230-97-00-8000 PRINCIPAL PAYMENT84,675 - - - - - - - - 2,093,636$ 879,541$ 1,327,252$ 935,313$ 5,055,903$ 2,492,940$ 2,114,317$ 1,110,447$ 1,366,723$ 23-230-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS -$ -$ -$ -$ 384,824$ -$ -$ -$ -$ 23-230-99-00-9951 TRANSFER TO WATER65,030 104,906 103,895 103,895 104,558 104,209 104,627 104,034 55,366 65,030$ 104,906$ 103,895$ 103,895$ 489,382$ 104,209$ 104,627$ 104,034$ 55,366$ 2,158,666$ 984,447$ 1,431,147$ 1,039,208$ 5,545,285$ 2,597,149$ 2,218,944$ 1,214,481$ 1,422,089$ 2,523,317$ 1,224,131$ 3,530,252$ 3,130,633$ 5,055,903$ 2,492,940$ 2,114,317$ 1,110,447$ 1,366,723$ 569,725$ 240,663$ 306,000$ 1,442,336$ 2,396,250$ 74,107$ 301,944$ 306,481$ 337,489$ (94,947) (136,998) (138,895) (238,895) (489,382) (104,209) (104,627) (104,034) (55,366) 474,778$ 103,665$ 167,105$ 1,203,441$ 1,906,868$ (30,102)$ 197,317$ 202,447$ 282,123$ Surplus(Deficit) 240,530 (41,273) (2,287,477) (383,140) 262,787 (467,802) - - - Fund Balance 629,429$ 588,155$ 78,960$ 205,015$ 467,802$ -$ -$ -$ -$ City-Wide Capital Fund Net TransfersTransfers In(Transfers Out)City-Wide Capital Expenditures & TransfersOther Financing UsesTotal City-Wide Capital Fund ExpendituresCity-Wide Capital Expenditures28 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesLicenses & Permits-$ -$ -$ -$ 35,000$ 35,000$ 35,000$ 35,000$ 35,000$ Charges for Service- - - - 147,738 154,583 161,541 169,161 177,041 Investment Earnings- - - - 3,000 1,000 1,000 2,500 2,500 Miscellaneous- - - - 2,000 2,000 2,000 2,000 2,000 Total Revenues-$ -$ -$ -$ 187,738$ 192,583$ 199,541$ 208,661$ 216,541$ Other Financing Sources- - - - 9,396,511 715,401 15,816,233 1,728,149 1,724,950 Total Revenues and Transfers-$ -$ -$ -$ 9,584,249$ 907,984$ 16,015,774$ 1,936,810$ 1,941,491$ ExpendituresSalaries-$ -$ -$ -$ 50,117$ 51,245$ 52,526$ 54,102$ 55,725$ Benefits- - - - 32,111 34,653 36,995 39,538 42,119 Contractual Services- - - - 307,988 153,686 201,052 160,521 164,197 Supplies- - - - 27,000 27,000 27,000 27,000 27,000 Capital Outlay- - - - 6,980,000 - 15,056,251 - - Debt Service- - - - 157,033 606,400 606,950 1,620,649 1,617,450 Total Expenditures-$ -$ -$ -$ 7,554,249$ 872,984$ 15,980,774$ 1,901,810$ 1,906,491$ Other Financing Uses- - - - 2,030,000 35,000 35,000 35,000 35,000 Total Expenditures & Transfers-$ -$ -$ -$ 9,584,249$ 907,984$ 16,015,774$ 1,936,810$ 1,941,491$ Surplus (Deficit)-$ -$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ Buildings & Grounds Fund (24)The Buildings & Grounds Fund was created in Fiscal Year 2022 and is used to maintain existing and construct new municipal owned buildings. $0$0$0$0$0$0ThousandsFund Balance29 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionBUILDINGS & GROUNDS FUND - 2424-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG-$ -$ -$ -$ 35,000$ 35,000$ 35,000$ 35,000$ 35,000$ 24-000-44-00-4416 BUILDINGS & GROUNDS CHARGEBACK- - - - 147,738 154,583 161,541 169,161 177,041 24-000-45-00-4500- - - - 3,000 1,000 1,000 2,500 2,500 24-000-48-00-4845 DONATIONS- - - - 2,000 2,000 2,000 2,000 2,000 -$ -$ -$ -$ 187,738$ 192,583$ 199,541$ 208,661$ 216,541$ 24-000-49-00-4900 BOND PROCEEDS - - - - 8,707,478 - 15,098,273 - - 24-000-49-00-4901 TRANSFER FROM GENERAL - - - - 304,209 715,401 717,960 1,145,189 1,143,878 24-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL - - - - 384,824 - - - - 24-000-49-00-4951 TRANSFER FROM WATER - - - - - - - 348,819 347,689 24-000-49-00-4952 TRANSFER FROM SEWER- - - - - - - 234,141 233,383 -$ -$ -$ -$ 9,396,511$ 715,401$ 15,816,233$ 1,728,149$ 1,724,950$ -$ -$ -$ -$ 9,584,249$ 907,984$ 16,015,774$ 1,936,810$ 1,941,491$ Building & Grounds Expenditures24-216-50-00-5010 SALARIES & WAGES -$ -$ -$ -$ 50,117$ 51,245$ 52,526$ 54,102$ 55,725$ 24-216-52-00-5212 RETIREMENT PLAN CONTRIBUTION - - - - 5,216 5,868 6,167 6,492 6,687 24-216-52-00-5214 FICA CONTRIBUTION - - - - 3,547 3,627 3,718 3,830 3,945 24-216-52-00-5216 GROUP HEALTH INSURANCE - - - - 21,690 23,425 25,299 27,323 29,509 24-216-52-00-5222 GROUP LIFE INSURANCE - - - - 109 110 111 112 113 24-216-52-00-5223 DENTAL INSURANCE - - - - 1,352 1,420 1,491 1,566 1,644 24-216-52-00-5224 VISION INSURANCE - - - - 197 203 209 215 221 24-216-54-00-5402 BOND ISSUANCE COSTS - - - - 82,478 - 42,022 - - 24-216-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - 2,010 - - 24-216-54-00-5432 FACILITY MANAGEMENT SERVICES- - - - 65,510 68,686 72,020 75,521 79,197 24-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES- - - - 160,000 85,000 85,000 85,000 85,000 24-216-56-00-5626 HANGING BASKETS- - - - 2,000 2,000 2,000 2,000 2,000 24-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES- - - - 25,000 25,000 25,000 25,000 25,000 24-216-60-00-6030 CITY HALL IMPROVEMENTS- - - - 6,980,000 - - - - 24-216-60-00-60xx PUBLIC WORKS FACILITY- - - - - - 15,056,251 - - 2021 Bond24-216-82-00-8000 PRINCIPAL PAYMENT- - - - - 315,000 325,000 330,000 340,000 24-216-82-00-8050 INTEREST PAYMENT- - - - 157,033 291,400 281,950 272,200 262,300 2023 Bond24-216-86-00-8000 PRINCIPAL PAYMENT- - - - - - - 285,000 510,000 24-216-86-00-8050INTEREST PAYMENT- - - - - - - 733,449 505,150 -$ -$ -$ -$ 7,554,249$ 872,984$ 15,980,774$ 1,901,810$ 1,906,491$ Building & Grounds ExpendituresINVESTMENT EARNINGSBuildings & Grounds RevenuesOther Financing SourcesBuildings & Grounds Revenues & Transfers30 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription24-216-99-00-9901 TRANSFER TO GENERAL-$ -$ -$ -$ 35,000$ 35,000$ 35,000$ 35,000$ 35,000$ 24-216-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL- - - - 1,995,000 - - - - -$ -$ -$ -$ 2,030,000$ 35,000$ 35,000$ 35,000$ 35,000$ -$ -$ -$ -$ 9,584,249$ 907,984$ 16,015,774$ 1,936,810$ 1,941,491$ -$ -$ -$ -$ 7,554,249$ 872,984$ 15,980,774$ 1,901,810$ 1,906,491$ -$ -$ -$ -$ 9,396,511$ 715,401$ 15,816,233$ 1,728,149$ 1,724,950$ - - - - (2,030,000) (35,000) (35,000) (35,000) (35,000) -$ -$ -$ -$ 7,366,511$ 680,401$ 15,781,233$ 1,693,149$ 1,689,950$ Surplus(Deficit)- - - - - - - - - Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ Other Financing UsesBuilding & Grounds Expenditures & TransfersTotal Building & Grounds Fund ExpendituresTransfers In(Transfers Out)Building & Grounds Fund Net Transfers31 FY 2021 FY 2022 FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental -$ 4,795$ -$ -$ -$ -$ -$ -$ -$ Licenses & Permits 243,142 363,661 109,500 244,573 109,500 109,500 109,500 109,500 109,500 Fines & Forfeits 8,640 6,799 8,800 3,650 7,800 7,800 7,800 7,800 7,800 Charges for Service 232,472 92,968 373,559 1,232,289 294,830 563,210 457,388 492,378 571,792 Investment Earnings 862 2,233 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Reimbursements - 44,082 59,464 7,190 102,096 - - - - Miscellaneous 511 645 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Total Revenues 485,627$ 515,183$ 553,323$ 1,489,702$ 516,226$ 682,510$ 576,688$ 611,678$ 691,092$ Other Financing Sources 6,068 558,996 - 17,932 - - - - - Total Revenues and Transfers 491,695$ 1,074,179$ 553,323$ 1,507,634$ 516,226$ 682,510$ 576,688$ 611,678$ 691,092$ Police Capital Expenditures Contractual Services 5,013$ 4,289$ 8,750$ 8,750$ 8,750$ 8,750$ 8,750$ 8,750$ 8,750$ Capital Outlay 150,707 59,702 174,500 174,500 310,000 245,000 180,000 180,000 245,000 Sub-Total Expenditures 155,720$ 63,991$ 183,250$ 183,250$ 318,750$ 253,750$ 188,750$ 188,750$ 253,750$ General Government Capital Expenditures Supplies 18,162$ 66,720$ 5,664$ 4,329$ 12,232$ 76,309$ 13,018$ 48,008$ 62,422$ Capital Outlay 44,985 - - - - - - - - Sub-Total Expenditures 63,147$ 66,720$ 5,664$ 4,329$ 12,232$ 76,309$ 13,018$ 48,008$ 62,422$ Public Works Capital Expenditures Contractual Services 3,504$ 580$ 750$ 402$ 750$ 750$ 750$ 750$ 750$ Supplies - - 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Capital Outlay 41,932 201,110 230,000 215,315 695,000 150,000 150,000 150,000 150,000 Debt Service 72,778 66,676 69,396 69,396 69,396 69,396 69,396 69,396 69,396 Total Expenditures 118,214$ 268,366$ 301,146$ 286,113$ 766,146$ 221,146$ 221,146$ 221,146$ 221,146$ Other Financing Uses - 531,617 - - - - - - - Sub-Total Expenditures & Transfers 118,214$ 799,983$ 301,146$ 286,113$ 766,146$ 221,146$ 221,146$ 221,146$ 221,146$ Parks & Rec Capital Expenditures Contractual Services -$ 10$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ Capital Outlay 13,539 109,076 262,460 168,678 515,096 150,000 150,000 150,000 150,000 Debt Service 2,280 2,089 2,174 2,174 2,174 2,174 2,174 2,174 2,174 Total Expenditures 15,819$ 111,175$ 266,234$ 172,452$ 518,870$ 153,774$ 153,774$ 153,774$ 153,774$ Other Financing Uses - 16,656 - - - - - - - Sub-Total Expenditures & Transfers 15,819$ 127,831$ 266,234$ 172,452$ 518,870$ 153,774$ 153,774$ 153,774$ 153,774$ Total Expenditures & Transfers 352,900$ 1,058,525$ 756,294$ 646,144$ 1,615,998$ 704,979$ 576,688$ 611,678$ 691,092$ Surplus (Deficit)138,795$ 15,654$ (202,971)$ 861,490$ (1,099,772)$ (22,469)$ -$ -$ -$ Police Capital Fund Balance -$ 73,881$ -$ 189,218$ -$ -$ -$ -$ -$ General Government Fund Balance - 941 450 941 941 941 941 941 941 Public Works Capital Fund Balance 91,907 101,612 - 611,115 22,469 - - - - Parks & Rec Capital Fund Balance 404,135 335,258 264,563 571,908 250,000 250,000 250,000 250,000 250,000 Ending Fund Balance 496,042$ 511,692$ 265,013$ 1,373,182$ 273,410$ 250,941$ 250,941$ 250,941$ 250,941$ Vehicle and Equipment Fund (25) This fund was created in Fiscal Year 2014, consolidating the Police Capital, Public Works Capital and Park & Recreation Capital funds. The General Government function was added in Fiscal Year 2019 to account for administrative vehicle and City-wide computer purchases. This fund primarily derives its revenue from monies collected from building permits and development fees, in addition to functional chargebacks. The revenue is primarily used to purchase vehicles and equipment for use in the operations of the Police, General Government, Public Works and Parks & Recreation Departments. $0 $500 $1,000 $1,500 ThousandsFund Balance 32 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionVEHICLE & EQUIPMENT FUND - 2525-000-41-00-4170 STATE GRANTS-$ 4,795$ -$ -$ -$ -$ -$ -$ -$ 25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL63,225 92,100 30,000 63,000 30,000 30,000 30,000 30,000 30,000 25-000-42-00-4216 BUILD PROGRAM PERMITS2,720 - - - - - - - - 25-000-42-00-4217 WEATHER WARNING SIREN FEES217 1,536 - 1,573 - - - - - 25-000-42-00-4218 ENGINEERING CAPITAL FEE19,550 11,550 10,000 20,000 10,000 10,000 10,000 10,000 10,000 25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL147,655 252,600 64,500 150,000 64,500 64,500 64,500 64,500 64,500 25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL9,775 5,875 5,000 10,000 5,000 5,000 5,000 5,000 5,000 25-000-43-00-43157,994 6,023 8,000 3,000 7,000 7,000 7,000 7,000 7,000 25-000-43-00-4316646 776 800 650 800 800 800 800 800 25-000-44-00-4418 MOWING INCOME2,167 2,215 2,000 2,065 2,000 2,000 2,000 2,000 2,000 25-000-44-00-4419COMMUNITY DEVELOPMENT CHARGEBACK44,985 - - - - - - - - 25-000-44-00-4420 POLICE CHARGEBACK77,158 24,032 88,344 218,344 91,732 215,950 150,950 150,950 215,950 25-000-44-00-4421 PUBLIC WORKS CHARGEBACK- - 142,551 622,551 100,000 121,177 143,646 143,646 143,646 25-000-44-00-4427 PARKS & RECREATION CHARGEBACK90,000 - 135,000 385,000 88,866 147,774 147,774 147,774 147,774 25-000-44-00-4428 COMPUTER REPLACEMENT CHARGEBACK18,162 66,721 5,664 4,329 12,232 76,309 13,018 48,008 62,422 25-000-45-00-4522862 1,084 1,000 1,000 1,000 1,000 1,000 1,000 1,000 25-000-45-00-4550 GAIN ON INVESTMENT- 1,149 - - - - - - - 25-000-46-00-4691 MISCELLANEOUS REIMB - PW CAPITAL- 10,368 - - - - - - - 25-000-46-00-4692 MISCELLANEOUS REIMB - PARK CAPITAL- 33,714 59,464 7,190 102,096 - - - - 25-000-48-00-4850 MISCELLANEOUS INCOME - GEN GOV- 492 - - - - - - - 25-000-48-00-4852MISCELLANEOUS INCOME - POLICE CAPITAL412 87 - - - - - - - 25-000-48-00-4854 MISCELLANEOUS INCOME - PW CAPITAL99 39 1,000 1,000 1,000 1,000 1,000 1,000 1,000 25-000-48-00-4855 MISCELLANEOUS INCOME - PARK CAPITAL- 27 - - - - - - - 485,627$ 515,183$ 553,323$ 1,489,702$ 516,226$ 682,510$ 576,688$ 611,678$ 691,092$ 25-000-49-00-4906 LOAN ISSUANCE - 548,273 - - - - - - - 25-000-49-00-4910 SALE OF CAPITAL ASSETS - GEN GOV - 450 - - - - - - - 25-000-49-00-4920 SALE OF CAPITAL ASSETS - POLICE CAPITAL 6,068 8,523 - 12,020 - - - - - 25-000-49-00-4921 SALE OF CAPITAL ASSETS - PW CAPITAL - 1,300 - - - - - - - 25-000-49-00-4922 SALE OF CAPITAL ASSETS - PARK CAPITAL- 450 - 5,912 - - - - - 6,068$ 558,996$ -$ 17,932$ -$ -$ -$ -$ -$ 491,695$ 1,074,179$ 553,323$ 1,507,634$ 516,226$ 682,510$ 576,688$ 611,678$ 691,092$ Other Financing SourcesINVESTMENT EARNINGS - PARK CAPITALTotal Vehicle & Equipment Revenues & Transfers DUI FINESVehicle & Equipment RevenuesELECTRONIC CITATION FEES33 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPolice Capital25-205-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 5,013$ 4,289$ 8,750$ 8,750$ 8,750$ 8,750$ 8,750$ 8,750$ 8,750$ 25-205-60-00-6060 EQUIPMENT - - 44,500 44,500 50,000 50,000 50,000 50,000 50,000 25-205-60-00-6070150,707 59,702 130,000 130,000 260,000 195,000 130,000 130,000 195,000 155,720$ 63,991$ 183,250$ 183,250$ 318,750$ 253,750$ 188,750$ 188,750$ 253,750$ General Government Capital25-212-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 18,162$ 66,720$ 5,664$ 4,329$ 12,232$ 76,309$ 13,018$ 48,008$ 62,422$ 25-212-60-00-607044,985 - - - - - - - - 63,147$ 66,720$ 5,664$ 4,329$ 12,232$ 76,309$ 13,018$ 48,008$ 62,422$ Public Works Capital25-215-54-00-5405 BUILD PROGRAM 2,720$ -$ -$ -$ -$ -$ -$ -$ -$ 25-215-54-00-5448 FILING FEES 784 580 750 402 750 750 750 750 750 25-215-56-00-5620 OPERATING SUPPLIES - - 1,000 1,000 1,000 1,000 1,000 1,000 1,000 25-215-60-00-6060 EQUIPMENT 8,435 - 130,000 115,946 15,000 - - - - 25-215-60-00-607033,497 201,110 100,000 99,369 680,000 150,000 150,000 150,000 150,000 185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT 43,922 42,905 51,612 51,612 53,527 53,527 55,514 57,544 61,927 25-215-92-00-8050 INTEREST PAYMENT28,856 23,771 17,784 17,784 15,869 15,869 13,882 11,852 7,469 118,214$ 268,366$ 301,146$ 286,113$ 766,146$ 221,146$ 221,146$ 221,146$ 221,146$ 25-215-99-00-9960 PAYMENT TO ESCROW AGENT-$ 531,617$ -$ -$ -$ -$ -$ -$ -$ -$ 531,617$ -$ -$ -$ -$ -$ -$ -$ 118,214$ 799,983$ 301,146$ 286,113$ 766,146$ 221,146$ 221,146$ 221,146$ 221,146$ Parks & Recreation Capital25-225-54-00-5495 OUTSIDE REPAIR & MAINTENANCE -$ 10$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 25-225-60-00-6010 PARK IMPROVEMENTS - 33,714 59,464 7,190 152,096 50,000 50,000 50,000 50,000 25-225-60-00-6013 BEECHER CENTER PARK - - 50,000 45,000 - - - - - 25-225-60-00-6020 BUILDING & STRUCTURES - 7,404 12,596 4,465 - - - - - 25-225-60-00-6060 EQUIPMENT 13,539 - 10,400 52,888 50,000 50,000 50,000 50,000 50,000 25-225-60-00-6070 VEHICLES - 67,958 130,000 59,135 313,000 50,000 50,000 50,000 50,000 Public Works Capital ExpendituresPolice Capital ExpendituresGeneral Government Capital ExpendituresOther Financing UsesTotal Public Works Capital Expenditures & TransfersVEHICLESVEHICLESVEHICLES34 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT 1,376 1,344 1,617 1,617 1,677 1,677 1,739 1,803 1,940 25-225-92-00-8050 INTEREST PAYMENT904 745 557 557 497 497 435 371 234 15,819$ 111,175$ 266,234$ 172,452$ 518,870$ 153,774$ 153,774$ 153,774$ 153,774$ 25-225-99-00-9960 PAYMENT TO ESCROW AGENT- 16,656 - - - - - - - -$ 16,656$ -$ -$ -$ -$ -$ -$ -$ 15,819$ 127,831$ 266,234$ 172,452$ 518,870$ 153,774$ 153,774$ 153,774$ 153,774$ 352,900$ 510,252$ 756,294$ 646,144$ 1,615,998$ 704,979$ 576,688$ 611,678$ 691,092$ 6,068$ 558,996$ -$ 17,932$ -$ -$ -$ -$ -$ - (548,273) - - - - - - - 6,068$ 10,723$ -$ 17,932$ -$ -$ -$ -$ -$ Surplus(Deficit) 138,795 15,654 (202,971) 861,490 (1,099,772) (22,469) - - - -$ 73,881$ -$ 189,218$ -$ -$ -$ -$ -$ - 941 450 941 941 941 941 941 941 91,907 101,612 - 611,115 22,469 - - - - 404,135 335,258 264,563 571,908 250,000 250,000 250,000 250,000 250,000 Fund Balance496,042$ 511,692$ 265,013$ 1,373,182$ 273,410$ 250,941$ 250,941$ 250,941$ 250,941$ Total Vehicle & Equipment Fund ExpendituresParks & Recreation Capital ExpendituresOther Financing UsesTotal Parks & Recreation Capital Expenditures & Transfers Fund Balance - Parks & Rec CapitalTransfers In(Transfers Out)Vehicle & Equipment Fund Net TransfersFund Balance - Police CapitalFund Balance - General GovernmentFund Balance - Public Works Capital35 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesLicenses & Permits8,944$ 8,555$ 8,000$ 12,000$ 8,000$ 8,000$ -$ -$ -$ Total Revenues8,944$ 8,555$ 8,000$ 12,000$ 8,000$ 8,000$ -$ -$ -$ Other Financing Sources315,781 315,470 315,225 311,225 321,375 322,075 - - - Total Revenue324,725$ 324,025$ 323,225$ 323,225$ 329,375$ 330,075$ -$ -$ -$ ExpendituresContractual Services475$ 475$ 475$ 475$ 475$ 475$ -$ -$ -$ Debt Service324,250 323,550 322,750 322,750 328,900 329,600 - - - Total Expenditures324,725$ 324,025$ 323,225$ 323,225$ 329,375$ 330,075$ -$ -$ -$ Surplus (Deficit)-$ -$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Fund (42)The Debt Service Fund accumulates monies for payment of the 2014B bonds, which refinanced the 2005A bonds. The 2005A bonds were originally issued to finance road improvement projects. $0$20$40$60$80$100Fund Balance36 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDEBT SERVICE FUND - 4242-000-42-00-4208 RECAPTURE FEES - WATER & SEWER8,944$ 8,555$ 8,000$ 12,000$ 8,000$ 8,000$ -$ -$ -$ 8,944$ 8,555$ 8,000$ 12,000$ 8,000$ 8,000$ -$ -$ -$ 42-000-49-00-4901 TRANSFER FROM GENERAL315,781$ 315,470$ 315,225$ 311,225$ 321,375$ 322,075$ -$ -$ -$ 315,781$ 315,470$ 315,225$ 311,225$ 321,375$ 322,075$ -$ -$ -$ 324,725$ 324,025$ 323,225$ 323,225$ 329,375$ 330,075$ -$ -$ -$ 42-420-54-00-5498 PAYING AGENT FEES 475$ 475$ 475$ 475$ 475$ 475 - - - 2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT 285,000 290,000 295,000 295,000 310,000 320,000 - - - 42-420-79-00-8050 INTEREST PAYMENT39,250 33,550 27,750 27,750 18,900 9,600 - - - 324,725$ 324,025$ 323,225$ 323,225$ 329,375$ 330,075$ -$ -$ -$ Surplus(Deficit)- - - - - - - - - Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Fund Revenues & Transfers Debt Service Fund ExpendituresDebt Service Fund RevenuesOther Financing Sources37 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental-$ -$ - - 131,250 - - - - Licenses & Permits27,465 - - - - - - - - Charges for Service4,529,887 4,440,881 4,350,250 4,890,000 4,643,894 4,824,348 5,013,569 5,211,993 5,420,083 Investment Earnings19,100 27,873 22,557 1,700 3,000 10,000 15,000 20,000 25,000 Reimbursements15,659 11,110 - 2,000 - - - - - Miscellaneous62,943 101,330 100,260 100,043 102,894 105,601 108,384 111,246 114,187 Total Revenues4,655,054$ 4,581,194$ 4,473,067$ 4,993,743$ 4,881,038$ 4,939,949$ 5,136,953$ 5,343,239$ 5,559,270$ Other Financing Sources142,707 178,781 179,020 179,020 180,233 177,859 178,752 173,559 55,366 Total Revenues and Transfers4,797,761$ 4,759,975$ 4,652,087$ 5,172,763$ 5,061,271$ 5,117,808$ 5,315,705$ 5,516,798$ 5,614,636$ ExpensesSalaries392,273$ 403,984$ 509,530$ 454,000$ 537,856$ 538,788$ 551,208$ 566,484$ 582,219$ Benefits202,514 195,247 241,168 236,509 243,593 260,804 276,492 293,551 310,300 Contractual Services805,723 848,173 1,078,983 973,165 1,073,649 1,035,581 1,027,528 1,011,734 1,040,030 Supplies332,310 388,696 359,273 420,733 370,225 372,694 384,137 396,184 408,867 Capital Outlay583,333 827,158 1,333,243 429,626 2,040,580 1,765,905 747,000 905,000 1,057,000 Debt Service1,532,844 2,361,500 2,305,935 2,305,935 1,815,830 1,654,108 714,373 702,673 358,446 Total Expenses3,848,997$ 5,024,758$ 5,828,132$ 4,819,968$ 6,081,733$ 5,627,880$ 3,700,738$ 3,875,626$ 3,756,862$ Other Financing Uses- - - - - - - 348,819 347,689 Total Expenses & Transfers3,848,997$ 5,024,758$ 5,828,132$ 4,819,968$ 6,081,733$ 5,627,880$ 3,700,738$ 4,224,445$ 4,104,551$ Surplus (Deficit)948,764$ (264,783)$ (1,176,045)$ 352,795$ (1,020,462)$ (510,072)$ 1,614,967$ 1,292,353$ 1,510,085$ Ending Fund Balance Equivalent3,533,027$ 3,268,245$ 1,827,113$ 3,621,040$ 2,600,578$ 2,090,506$ 3,705,473$ 4,997,826$ 6,507,911$ 91.79%65.04%31.35% 75.13% 42.76% 37.15% 100.13% 118.31% 158.55%Water Fund (51)The Water Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for the improvement and expansion of water infrastructure, while the operational side is used to service and maintain City water systems. $0$2,000$4,000$6,000$8,000ThousandsFund Balance Equivalent38 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionWATER FUND - 5151-000-41-00-4165 FEDERAL GRANTS - ARP FUNDS-$ -$ -$ -$ 131,250$ -$ -$ -$ -$ 51-000-42-00-4216 BUILD PROGRAM PERMITS27,465 - - - - - - - - 51-000-44-00-4424 WATER SALES3,117,978 3,049,572 3,129,000 3,250,000 3,412,500 3,583,125 3,762,281 3,950,395 4,147,915 51-000-44-00-4425 BULK WATER SALES550 10,700 5,000 5,000 5,000 5,000 5,000 5,000 5,000 51-000-44-00-4426 LATE PENALTIES - WATER111,720 103,063 131,250 - 116,394 121,223 126,288 131,598 137,168 51-000-44-00-4430 WATER METER SALES157,475 135,841 60,000 220,000 60,000 60,000 60,000 60,000 60,000 51-000-44-00-4440 WATER INFRASTRUCTURE FEE775,984 799,153 795,000 815,000 820,000 825,000 830,000 835,000 840,000 51-000-44-00-4450 WATER CONNECTION FEES366,180 342,552 230,000 600,000 230,000 230,000 230,000 230,000 230,000 51-000-45-00-450019,100 21,180 22,557 1,700 3,000 10,000 15,000 20,000 25,000 51-000-45-00-4550 GAIN ON INVESTMENT- 6,693 - - - - - - - 51-000-46-00-4690 REIMB - MISCELLANEOUS15,659 11,110 - 2,000 - - - - - 51-000-48-00-4820 RENTAL INCOME 61,798 100,814 100,010 99,793 102,644 105,351 108,134 110,996 113,937 51-000-48-00-4850 MISCELLANEOUS INCOME1,145 516 250 250 250 250 250 250 250 4,655,054$ 4,581,194$ 4,473,067$ 4,993,743$ 4,881,038$ 4,939,949$ 5,136,953$ 5,343,239$ 5,559,270$ 51-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL 65,032 104,906 103,895 103,895 104,558 104,209 104,627 104,034 55,366 51-000-49-00-4952 TRANSFER FROM SEWER77,675 73,875 75,125 75,125 75,675 73,650 74,125 69,525 - 142,707$ 178,781$ 179,020$ 179,020$ 180,233$ 177,859$ 178,752$ 173,559$ 55,366$ 4,797,761$ 4,759,975$ 4,652,087$ 5,172,763$ 5,061,271$ 5,117,808$ 5,315,705$ 5,516,798$ 5,614,636$ Water Operations Department51-510-50-00-5010 SALARIES & WAGES 375,615$ 392,258$ 457,530$ 442,000$ 485,856$ 496,788$ 509,208$ 524,484$ 540,219$ 51-510-50-00-5015 PART-TIME SALARIES 5,328 4,177 30,000 - 30,000 30,000 30,000 30,000 30,000 51-510-50-00-5020 OVERTIME 11,330 7,549 22,000 12,000 22,000 12,000 12,000 12,000 12,000 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 39,059 39,564 54,251 52,000 52,857 58,256 61,190 64,378 66,266 51-510-52-00-5214 FICA CONTRIBUTION 28,530 29,650 37,576 35,000 39,634 40,526 41,539 42,785 44,069 51-510-52-00-5216 GROUP HEALTH INSURANCE 97,544 88,497 107,430 109,387 107,242 115,821 125,087 135,094 145,902 51-510-52-00-5222 GROUP LIFE INSURANCE 458 428 543 540 897 906 915 924 933 51-510-52-00-5223 DENTAL INSURANCE 7,033 6,657 7,278 7,127 8,634 9,066 9,519 9,995 10,495 51-510-52-00-5224VISION INSURANCE1,034 984 1,129 1,188 1,306 1,345 1,385 1,427 1,470 51-510-52-00-5230 UNEMPLOYMENT INSURANCE1,559 1,374 2,000 2,000 2,000 2,000 2,000 2,000 2,000 51-510-52-00-5231 LIABILITY INSURANCE27,297 28,093 30,961 29,267 31,023 32,884 34,857 36,948 39,165 51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK111,629 118,631 124,225 124,225 126,596 129,444 132,680 136,660 140,760 51-510-54-00-5402 BOND ISSUANCE COSTS- - - - - - 33,659 - - 51-510-54-00-5405 BUILD PROGRAM27,465 - - - - - - - - 51-510-54-00-5412 TRAINING & CONFERENCES2,251 3,242 9,200 4,600 9,200 9,200 9,200 9,200 9,200 51-510-54-00-5415 TRAVEL & LODGING1,278 768 4,000 - 4,000 4,000 4,000 4,000 4,000 51-510-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK316 8,944 - - - 10,848 - - 11,493 Total Water Fund Revenues & Transfers Other Financing SourcesINVESTMENT EARNINGSWater Fund Revenues39 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription51-510-54-00-5426 PUBLISHING & ADVERTISING1,359 449 500 500 500 500 500 500 500 51-510-54-00-5429 WATER SAMPLES5,192 16,089 8,000 8,000 8,000 8,000 10,000 8,000 8,000 51-510-54-00-5430 PRINTING & DUPLICATING2,698 3,367 3,250 3,250 3,250 3,250 3,250 3,250 3,250 51-510-54-00-5440 TELECOMMUNICATIONS32,084 47,667 40,000 40,000 40,000 40,000 40,000 40,000 40,000 51-510-54-00-5445 TREATMENT FACILITY SERVICES179,222 204,593 255,000 255,000 225,000 230,000 230,000 210,000 200,000 51-510-54-00-5448 FILING FEES2,696 1,934 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-54-00-5452 POSTAGE & SHIPPING15,815 21,640 19,000 20,000 20,000 20,000 20,000 20,000 20,000 51-510-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- - - - 14,774 15,458 16,154 16,916 17,704 51-510-54-00-5460 DUES & SUBSCRIPTIONS478 1,646 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5462 PROFESSIONAL SERVICES96,790 88,766 155,000 92,500 166,000 159,750 103,500 92,500 92,500 51-510-54-00-5465 ENGINEERING SERVICES17,271 13,577 85,000 80,000 75,000 5,000 5,000 30,000 30,000 51-510-54-00-5480 UTILITIES284,677 283,487 309,520 295,000 312,700 331,462 351,350 372,431 394,777 51-510-54-00-5483 JULIE SERVICES2,190 3,114 3,000 3,000 4,500 4,500 4,500 4,500 4,500 51-510-54-00-5485 RENTAL & LEASE PURCHASE1,040 1,948 1,700 2,000 2,000 2,000 2,000 2,000 2,000 51-510-54-00-5488 OFFICE CLEANING1,020 791 788 1,290 1,329 1,369 1,410 1,452 1,496 51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES12,403 10,978 12,000 12,000 12,000 12,000 12,000 12,000 12,000 51-510-54-00-5495 OUTSIDE REPAIR & MAINTENANCE2,421 11,105 32,000 15,000 32,000 32,000 32,000 32,000 32,000 51-510-54-00-5498 PAYING AGENT FEES1,888 1,299 1,300 1,300 1,300 1,300 825 825 350 51-510-54-00-5499 BAD DEBT3,540 4,138 10,000 10,000 10,000 10,000 10,000 10,000 10,000 51-510-56-00-5600 WEARING APPAREL2,026 3,518 5,000 5,000 5,000 5,000 5,000 5,000 5,000 51-510-56-00-5620 OPERATING SUPPLIES5,793 8,075 16,000 16,000 11,000 11,000 11,000 11,000 11,000 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES1,547 1,532 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-56-00-5630 SMALL TOOLS & EQUIPMENT583 862 4,000 4,000 8,400 4,000 4,000 4,000 4,000 51-510-56-00-5638 TREATMENT FACILITY SUPPLIES158,763 178,975 178,500 178,500 191,425 196,796 206,636 216,968 227,816 51-510-56-00-5640 REPAIR & MAINTENANCE5,942 8,945 27,500 27,500 27,500 27,500 27,500 27,500 27,500 51-510-56-00-5664 METERS & PARTS136,571 164,887 100,000 165,000 100,000 100,000 100,000 100,000 100,000 51-510-56-00-5665 JULIE SUPPLIES380 2,681 2,233 2,233 3,000 3,000 3,000 3,000 3,000 51-510-56-00-5695 GASOLINE20,705 19,221 23,540 20,000 21,400 22,898 24,501 26,216 28,051 51-510-60-00-6011 PROPERTY ACQUISITION- - - - - - - 200,000 200,000 51-510-60-00-6015 WATER TOWER PAINTING- - 18,000 - 20,000 520,000 20,000 530,000 - 51-510-60-00-6022 WELL REHABILITATIONS119,204 492 - - 192,000 200,000 - - - 51-510-60-00-6025 ROAD TO BETTER ROADS PROGRAM15,564 631,491 634,000 35,000 950,000 847,000 720,000 168,000 850,000 51-510-60-00-6034 WHISPERING MEADOWS SUBDIVISION42,560 271 - - - - - - - 51-510-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 14,939 4,475 7,700 - 21,000 - - - - 51-510-60-00-6060 EQUIPMENT- 76,438 500,300 81,165 463,000 7,000 7,000 7,000 7,000 51-510-60-00-6066 RTE 71 WATERMAIN REPLACEMENT288,136 8,997 12,871 26,686 33,208 - - - - 51-510-60-00-6070 VEHICLES44,877 - 90,000 90,000 100,000 - - - - 51-510-60-00-6079 ROUTE 47 EXPANSION58,053 45,372 45,372 45,372 45,372 18,905 - - - 51-510-60-00-6081 CATION EXCHANGE MEDIA REPLACEMENT- 59,622 25,000 151,403 216,000 173,000 - - - 40 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription2015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT 117,668 290,483 297,837 297,837 312,545 323,576 338,284 349,315 158,111 51-510-77-00-8050 INTEREST PAYMENT 156,496 151,787 140,167 140,167 128,254 115,752 102,809 89,278 75,305 Debt Service - 2016 Refunding Bond51-510-85-00-8000 PRINCIPAL PAYMENT 470,000 1,470,000 1,475,000 1,475,000 1,040,000 915,000 - - - 51-510-85-00-8050 INTEREST PAYMENT 195,250 176,450 117,650 117,650 58,650 27,450 - - - Debt Service - 2003 Debt Certificates51-510-86-00-8000 PRINCIPAL PAYMENT 300,000 - - - - - - - - 51-510-86-00-8050 INTEREST EXPENSE 13,050 - - - - - - - - Debt Service - IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT 101,860 104,423 107,050 107,050 109,743 112,503 115,333 118,235 121,209 51-510-89-00-8050 INTEREST EXPENSE 23,170 20,607 17,981 17,981 15,288 12,527 9,697 6,795 3,821 Debt Service - 2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT 130,000 125,000 130,000 130,000 135,000 135,000 140,000 135,000 - 51-510-94-00-8050 INTEREST PAYMENT25,350 22,750 20,250 20,250 16,350 12,300 8,250 4,050 - 3,848,997$ 5,024,758$ 5,828,132$ 4,819,968$ 6,081,733$ 5,627,880$ 3,700,738$ 3,875,626$ 3,756,862$ 51-510-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS- - - - - - - 348,819 347,689 -$ -$ -$ -$ -$ -$ -$ 348,819$ 347,689$ 3,848,997$ 5,024,758$ 5,828,132$ 4,819,968$ 6,081,733$ 5,627,880$ 3,700,738$ 3,875,626$ 3,756,862$ 142,707$ 178,781$ 179,020$ 179,020$ 180,233$ 177,859$ 178,752$ 173,559$ 55,366$ - - - - - - - (348,819) (347,689) 142,707$ 178,781$ 179,020$ 179,020$ 180,233$ 177,859$ 178,752$ (175,260)$ (292,323)$ Surplus(Deficit) 948,764 (264,783) (1,176,045) 352,795 (1,020,462) (510,072) 1,614,967 1,292,353 1,510,085 3,533,027$ 3,268,245$ 1,827,113$ 3,621,040$ 2,600,578$ 2,090,506$ 3,705,473$ 4,997,826$ 6,507,911$ 91.79% 65.04% 31.35% 75.13% 42.76% 37.15% 100.13% 118.31% 158.55%Water Fund ExpensesFund Balance EquivalentTransfers In(Transfers Out)Water Fund Net TransfersOther Financing UsesTotal Water Fund Expenses41 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Intergovernmental-$ -$ -$ -$ 84,500$ 440,000$ 460,000$ 1,100,000$ -$ Licenses & Permits18,000 - - - - - - - - Charges for Service1,534,159 1,601,847 1,635,650 1,695,228 1,669,853 1,706,924 1,744,956 1,783,976 1,824,016 Investment Earnings9,679 38,751 7,473 650 1,500 2,500 5,000 7,500 10,000 Reimbursements4,885 1,630 - 1,800 - - - - - Total Revenues1,566,723$ 1,642,228$ 1,643,123$ 1,697,678$ 1,755,853$ 2,149,424$ 2,209,956$ 2,891,476$ 1,834,016$ Other Financing Sources856,583 575,030 174,744 174,744 519,749 554,479 674,606 36,806 1,147,080 Total Revenues and Transfers2,423,306$ 2,217,258$ 1,817,867$ 1,872,422$ 2,275,602$ 2,703,903$ 2,884,562$ 2,928,282$ 2,981,096$ ExpensesSalaries192,724$ 203,811$ 256,061$ 243,250$ 278,833$ 284,944$ 291,887$ 300,427$ 309,223$ Benefits96,011 119,911 147,784 135,772 151,754 163,392 173,762 185,025 196,273 Contractual Services145,994 140,242 234,167 274,689 214,665 208,744 215,530 196,876 209,708 Supplies60,342 51,182 68,256 58,463 65,563 61,930 62,980 64,083 65,241 Capital Outlay235,161 132,845 204,361 161,685 341,309 449,370 460,000 1,100,000 - Developer Commitments35,938 30,948 - - - - - - - Debt Service1,880,265 1,352,307 1,300,798 1,300,798 1,300,780 1,299,024 1,134,606 1,136,806 1,147,080 Total Expenses2,646,435$ 2,031,246$ 2,211,427$ 2,174,657$ 2,352,904$ 2,467,404$ 2,338,765$ 2,983,217$ 1,927,525$ Other Financing Uses77,675 73,875 75,125 75,125 75,675 73,650 74,125 303,666 233,383 Total Expenses & Transfers2,724,110$ 2,105,121$ 2,286,552$ 2,249,782$ 2,428,579$ 2,541,054$ 2,412,890$ 3,286,883$ 2,160,908$ Surplus (Deficit)(300,804)$ 112,137$ (468,685)$ (377,360)$ (152,977)$ 162,849$ 471,672$ (358,601)$ 820,188$ Ending Fund Balance Equivalent1,110,251$ 1,222,388$ 606,819$ 845,028$ 692,051$ 854,900$ 1,326,572$ 967,971$ 1,788,159$ 40.76%58.07%26.54% 37.56% 28.50% 33.64% 54.98% 29.45% 82.75%Sewer Fund (52)The Sewer Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for improvement and expansion of the sanitary sewer infrastructure while the operational side allows the City to service and maintain sanitary sewer systems.$0$500$1,000$1,500$2,000ThousandsFund Balance Equivalent42 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionSEWER FUND - 5252-000-41-00-4165 FEDERAL GRANTS - ARP FUNDS-$ -$ -$ -$ 84,500$ 440,000$ 460,000$ 1,100,000$ -$ 52-000-42-00-4216 BUILD PROGRAM PERMITS18,000 - - - - - - - - 52-000-44-00-4435 SEWER MAINTENANCE FEES970,506 1,000,794 1,024,850 1,024,850 1,055,596 1,087,264 1,119,882 1,153,478 1,188,082 52-000-44-00-4440 SEWER INFRASTRUCTURE FEE375,560 387,142 390,000 390,000 395,000 400,000 405,000 410,000 415,000 52-000-44-00-4455 SW CONNECTION FEES - OPERATIONS89,378 74,200 23,300 75,000 23,300 23,300 23,300 23,300 23,300 52-000-44-00-4456 SW CONNECTION FEES - CAPITAL82,800 124,500 180,000 205,000 180,000 180,000 180,000 180,000 180,000 52-000-44-00-4462 LATE PENALTIES - SEWER15,537 14,611 17,500 - 15,957 16,360 16,774 17,198 17,634 52-000-44-00-4465 RIVER CROSSING FEES378 600 - 378 - - - - - 52-000-45-00-45009,679 7,292 7,473 650 1,500 2,500 5,000 7,500 10,000 52-000-45-00-4550 GAIN ON INVESTMENT- 31,459 - - - - - - - 52-000-46-00-46904,885 1,630 - 1,800 - - - - - 1,566,723$ 1,642,228$ 1,643,123$ 1,697,678$ 1,755,853$ 2,149,424$ 2,209,956$ 2,891,476$ 1,834,016$ 52-000-49-00-4901 TRANSFER FROM GENERAL856,583$ 575,030$ 174,744$ 174,744$ 519,749$ 554,479$ 674,606$ 36,806$ 1,147,080$ 856,583$ 575,030$ 174,744$ 174,744$ 519,749$ 554,479$ 674,606$ 36,806$ 1,147,080$ 2,423,306$ 2,217,258$ 1,817,867$ 1,872,422$ 2,275,602$ 2,703,903$ 2,884,562$ 2,928,282$ 2,981,096$ Sewer Operations Department52-520-50-00-5010 SALARIES & WAGES 192,436$ 198,203$ 250,561$ 243,000$ 271,613$ 277,724$ 284,667$ 293,207$ 302,003$ 52-520-50-00-5015 PART-TIME SALARIES 112 5,328 5,000 - 6,720 6,720 6,720 6,720 6,720 52-520-50-00-5020 OVERTIME 176 280 500 250 500 500 500 500 500 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 19,737 19,733 28,403 28,000 28,321 31,857 33,479 35,245 36,300 52-520-52-00-5214 FICA CONTRIBUTION 14,273 14,720 18,509 18,509 20,151 20,604 21,119 21,753 22,406 52-520-52-00-5216 GROUP HEALTH INSURANCE 43,862 65,585 79,026 68,202 80,510 86,951 93,907 101,420 109,534 52-520-52-00-5222 GROUP LIFE INSURANCE 212 242 314 314 529 534 539 544 549 52-520-52-00-5223 DENTAL INSURANCE 3,367 4,644 5,021 4,917 5,527 5,803 6,093 6,398 6,718 52-520-52-00-5224VISION INSURANCE493 647 736 795 830 855 881 907 934 52-520-52-00-5230 UNEMPLOYMENT INSURANCE820 724 750 850 850 850 850 850 850 52-520-52-00-5231 LIABILITY INSURANCE13,247 13,616 15,025 14,185 15,036 15,938 16,894 17,908 18,982 52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK40,176 42,696 44,709 44,709 45,563 46,588 47,753 49,186 50,662 52-520-54-00-5402 BOND ISSUANCE COSTS- - - - - - 22,593 - - 52-520-54-00-5405 BUILD PROGRAM18,000 - - - - - - - - 52-520-54-00-5412 TRAINING & CONFERENCES277 1,570 3,500 1,500 3,500 3,500 3,500 3,500 3,500 52-520-54-00-5415 TRAVEL & LODGING1,308 1,216 3,000 - 3,000 3,000 3,000 3,000 3,000 52-520-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK316 5,176 - - - 8,065 - - 8,720 52-520-54-00-5430 PRINTING & DUPLICATING1,286 1,630 1,500 1,500 1,500 1,500 1,500 1,500 1,500 52-520-54-00-5440 TELECOMMUNICATIONS8,307 8,641 13,500 13,500 13,500 13,500 13,500 13,500 13,500 Other Financing SourcesSewer Fund Revenues & Transfers INVESTMENT EARNINGSREIMB - MISCELLANEOUSSewer Fund Revenues43 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription52-520-54-00-5444 LIFT STATION SERVICES14,783 15,591 64,000 94,162 36,000 20,000 20,000 20,000 20,000 52-520-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- - - - 14,774 15,458 16,154 16,916 17,704 52-520-54-00-5462 PROFESSIONAL SERVICES18,260 18,556 45,500 33,000 35,500 34,250 23,000 23,000 23,000 52-520-54-00-5480 UTILITIES13,748 24,249 23,820 23,820 25,249 26,764 28,370 30,072 31,876 52-520-54-00-5483 JULIE SERVICES2,190 3,114 3,000 3,000 4,500 4,500 4,500 4,500 4,500 52-520-54-00-5485 RENTAL & LEASE PURCHASE1,031 1,497 1,100 1,500 1,500 1,500 1,500 1,500 1,500 52-520-54-00-5488 OFFICE CLEANING737 791 788 1,309 1,329 1,369 1,410 1,452 1,496 52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES12,605 5,542 10,000 45,000 10,000 10,000 10,000 10,000 10,000 52-520-54-00-5495 OUTSIDE REPAIR & MAINTENANCE11,030 7,988 16,000 8,000 16,000 16,000 16,000 16,000 16,000 52-520-54-00-5498 PAYING AGENT FEES689 589 750 689 750 750 750 750 750 52-520-54-00-5499 BAD DEBT1,251 1,396 3,000 3,000 2,000 2,000 2,000 2,000 2,000 52-520-56-00-5600 WEARING APPAREL2,289 1,354 3,980 3,980 3,980 3,980 3,980 3,980 3,980 52-520-56-00-5610 OFFICE SUPPLIES870 1,667 1,000 1,250 1,250 1,250 1,250 1,250 1,250 52-520-56-00-5613 LIFT STATION MAINTENANCE19,361 9,473 8,000 8,000 8,000 8,000 8,000 8,000 8,000 52-520-56-00-5620 OPERATING SUPPLIES5,332 9,351 12,000 12,000 9,500 9,500 9,500 9,500 9,500 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES8,968 4,786 10,000 10,000 10,000 10,000 10,000 10,000 10,000 52-520-56-00-5630 SMALL TOOLS & EQUIPMENT775 1,157 2,000 2,000 5,600 2,000 2,000 2,000 2,000 52-520-56-00-5640 REPAIR & MAINTENANCE2,497 3,008 5,000 4,000 5,000 5,000 5,000 5,000 5,000 52-520-56-00-5665 JULIE SUPPLIES380 2,680 2,233 2,233 2,233 1,200 1,200 1,200 1,200 52-520-56-00-5695 GASOLINE19,870 17,706 24,043 15,000 20,000 21,000 22,050 23,153 24,311 52-520-60-00-6001 SCADA SYSTEM- - 67,000 88,495 67,000 - - - - 52-520-60-00-6025 ROAD TO BETTER ROADS PROGRAM134,529 59,900 - - - 440,000 460,000 1,100,000 - 52-520-60-00-6034 WHISPERING MEADOWS SUBDIVISION73,554 - - - - - - - - 52-520-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 978 236 650 - 1,100 - - - - 52-520-60-00-6060 EQUIPMENT- - 80,000 - 82,000 - - - - 52-520-60-00-6066 RTE 71 SANITARY SEWER REPLACEMENT574 12,225 34,223 50,702 68,721 - - - - 52-520-60-00-6070 VEHICLES- 38,002 - - 100,000 - - - - 52-520-60-00-6079 ROUTE 47 EXPANSION25,526 22,482 22,488 22,488 22,488 9,370 - - - 52-520-75-00-7500 LENNAR - RAINTREE SEWER RECAPTURE35,938 30,948 - - - - - - - Debt Service - 2004B Bond52-520-84-00-8000 PRINCIPAL PAYMENT455,000 - - - - - - - - 52-520-84-00-8050 INTEREST EXPENSE18,200 - - - - - - - - Debt Service - 2003B IRBB Debt Certificates52-520-90-00-8000 PRINCIPAL PAYMENT130,000 135,000 140,000 140,000 150,000 155,000 - - - 52-520-90-00-8050 INTEREST EXPENSE36,233 29,668 22,850 22,850 15,710 8,060 - - - Debt Service - 2011 Refunding Bond52-520-92-00-8000 PRINCIPAL PAYMENT810,000 845,000 885,000 885,000 920,000 960,000 1,000,000 1,045,000 1,100,000 52-520-92-00-8050 INTEREST EXPENSE323,782 289,114 252,948 252,948 215,070 175,964 134,606 91,806 47,080 44 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDebt Service - IEPA Loan L17-11530052-520-96-00-8000 PRINCIPAL PAYMENT 103,619 52,832 - - - - - - - 52-520-96-00-8050 INTEREST EXPENSE3,431 693 - - - - - - - 2,646,435$ 2,031,246$ 2,211,427$ 2,174,657$ 2,352,904$ 2,467,404$ 2,338,765$ 2,983,217$ 1,927,525$ 52-520-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS -$ -$ -$ -$ -$ -$ -$ 234,141$ 233,383$ 52-520-99-00-9951 TRANSFER TO WATER77,675 73,875 75,125 75,125 75,675 73,650 74,125 69,525 - 77,675$ 73,875$ 75,125$ 75,125$ 75,675$ 73,650$ 74,125$ 303,666$ 233,383$ 2,646,435$ 2,031,246$ 2,211,427$ 2,174,657$ 2,352,904$ 2,467,404$ 2,338,765$ 2,983,217$ 1,927,525$ 856,583$ 575,030$ 174,744$ 174,744$ 519,749$ 554,479$ 674,606$ 36,806$ 1,147,080$ (77,675) (73,875) (75,125) (75,125) (75,675) (73,650) (74,125) (303,666) (233,383) 778,908$ 501,155$ 99,619$ 99,619$ 444,074$ 480,829$ 600,481$ (266,860)$ 913,697$ Surplus(Deficit) (300,804) 112,137 (468,685) (377,360) (152,977) 162,849 471,672 (358,601) 820,188 1,110,251$ 1,222,388$ 606,819$ 845,028$ 692,051$ 854,900$ 1,326,572$ 967,971$ 1,788,159$ 40.76% 58.07% 26.54% 37.56% 28.50% 33.64% 54.98% 29.45% 82.75%Fund Balance EquivalentTransfers In(Transfers Out)Sewer Fund Net TransfersTotal Sewer Fund ExpensesSewer Fund ExpensesOther Financing Uses45 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Intergovernmental702,474$ -$ -$ -$ -$ -$ -$ -$ -$ Land Cash Contributions161,691 41,044 33,858 15,625 25,760 24,354 5,454 5,454 - Miscellaneous3,426 - - - - - - - - Total Revenues867,591$ 41,044$ 33,858$ 15,625$ 25,760$ 24,354$ 5,454$ 5,454$ -$ ExpendituresContractual Services4,795$ 5,035$ 5,287$ 5,290$ -$ -$ -$ -$ -$ Capital Outlay372,760 - 235,000 218,977 5,000 74,000 - - - Total Expenditures377,555$ 5,035$ 240,287$ 224,267$ 5,000$ 74,000$ -$ -$ -$ Surplus (Deficit)490,036$ 36,009$ (206,429)$ (208,642)$ 20,760$ (49,646)$ 5,454$ 5,454$ -$ Ending Fund Balance211,832$ 247,841$ 39,244$ 39,199$ 59,959$ 10,313$ 15,767$ 21,221$ 21,221$ Land Cash Fund (72)Land-Cash funds are dedicated by developers through the contribution ordinance to serve the immediate and future needs of park and recreation of residents in new subdivisions. Land for park development and cash spent on recreational facilities is often matched through grant funding to meet the community’s recreation needs at a lower cost to the City. $0$100$200$300ThousandsFund Balance46 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLAND CASH FUND - 7272-000-41-00-4175 OSLAD GRANT - RIVERFRONT PARK312,671$ -$ -$ -$ -$ -$ -$ -$ -$ 72-000-41-00-4186 OSLAD GRANT - BRISTOL BAY 389,803 - - - - - - - - 72-000-47-00-4701 WHITE OAK- 2,812 1,406 - 1,406 - - - - 72-000-47-00-4702 WHISPERING MEADOWS- - 4,699 - 4,699 4,699 - - - 72-000-47-00-4703 AUTUMN CREEK3,003 6,006 - - - - - - - 72-000-47-00-4704 BLACKBERRY WOODS10,795 1,136 1,932 568 1,932 1,932 1,932 1,932 - 72-000-47-00-4706 CALEDONIA32,214 14,094 4,698 2,013 4,698 4,698 - - - 72-000-47-00-4707 RIVER'S EDGE- - 671 - - - - - - 72-000-47-00-4708 COUNTRY HILLS769 7,690 4,358 429 4,358 4,358 - - - 72-000-47-00-4711 FOX HIGHLANDS- - 3,298 - - - - - - 72-000-47-00-4722 GC HOUSING (ANTHONY'S PLACE)97,162 - - - - - - - - 72-000-47-00-4723 WINDETT RIDGE10,000 - - - - - - - - 72-000-47-00-4724 KENDALL MARKETPLACE1,133 486 2,752 6,000 - - - - - 72-000-47-00-4725 HEARTLAND MEADOWS- - 3,522 - 3,522 3,522 3,522 3,522 - 72-000-47-00-4727 CIMARRON RIDGE- - 1,377 - - - - - - 72-000-47-00-4736 BRIARWOOD6,615 8,820 5,145 6,615 5,145 5,145 - - - 72-000-48-00-4850 MISCELLANEOUS INCOME3,426 - - - - - - - - 867,591$ 41,044$ 33,858$ 15,625$ 25,760$ 24,354$ 5,454$ 5,454$ -$ 72-720-54-00-5485 RENTAL & LEASE PURCHASE4,795$ 5,035$ 5,287$ 5,290$ -$ -$ -$ -$ -$ 72-720-60-00-6010 PARK IMPROVEMENTS267,479 - - - - - - - - 72-720-60-00-6013 BEECHER CENTER PARK- - 95,000 106,626 - - - - - 72-720-60-00-6029 CALEDONIA PARK- - 85,000 65,077 - - - - - 72-720-60-00-6040 PRESTWICK- - - - - 74,000 - - - 72-720-60-00-6043 BRISTOL BAY REGIONAL PARK6,483 - - - - - - - - 72-720-60-00-6045 RIVERFRONT PARK41,228 - - - - - - - - 72-720-60-00-6047 AUTUMN CREEK- - 50,000 47,274 - - - - - 72-720-60-00-6067 BLACKBERRY CREEK NATURE PRESERVE- - 5,000 - 5,000 - - - - 72-720-60-00-6069 WINDETT RIDGE PARK57,570 - - - - - - - - 377,555$ 5,035$ 240,287$ 224,267$ 5,000$ 74,000$ -$ -$ -$ Surplus(Deficit)490,036 36,009 (206,429) (208,642) 20,760 (49,646) 5,454 5,454 - Fund Balance211,832$ 247,841$ 39,244$ 39,199$ 59,959$ 10,313$ 15,767$ 21,221$ 21,221$ Land Cash Fund RevenuesLand Cash Fund Expenditures47 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Intergovernmental81,815$ -$ -$ -$ 334,250$ -$ -$ -$ -$ Charges for Service579,155 527,941 650,000 319,033 650,000 650,000 650,000 650,000 650,000 Investment Earnings1,534 1,333 1,300 250 250 1,000 1,000 1,000 1,000 Reimbursements23,137 14,147 - 5,040 - - - - - Miscellaneous208,720 223,430 226,716 65,760 223,709 225,781 227,936 230,178 232,509 Total Revenues894,361$ 766,851$ 878,016$ 390,083$ 1,208,209$ 876,781$ 878,936$ 881,178$ 883,509$ Other Financing Sources1,274,699 1,410,988 1,369,284 1,596,578 1,434,849 1,972,210 2,025,209 2,097,101 2,178,263 Total Revenue & Transfers2,169,060$ 2,177,839$ 2,247,300$ 1,986,661$ 2,643,058$ 2,848,991$ 2,904,145$ 2,978,279$ 3,061,772$ ExpendituresSalaries972,011$ 1,043,046$ 1,172,012$ 1,041,000$ 1,232,462$ 1,263,189$ 1,292,131$ 1,327,269$ 1,363,402$ Benefits393,482 438,889 485,000 445,410 511,964 545,999 580,017 617,128 653,711 Contractual Services355,673 269,209 452,565 547,720 423,588 495,231 485,790 485,926 494,831 Supplies468,833 468,126 507,185 291,016 548,044 544,572 546,207 547,956 549,828 Total Expenditures2,189,999$ 2,219,270$ 2,616,762$ 2,325,146$ 2,716,058$ 2,848,991$ 2,904,145$ 2,978,279$ 3,061,772$ Surplus (Deficit)(20,939)$ (41,431)$ (369,462)$ (338,485)$ (73,000)$ -$ -$ -$ -$ Ending Fund Balance452,914$ 411,485$ -$ 73,000$ -$ -$ -$ -$ -$ 20.68% 18.54%0.00%3.14%0.00%0.00%0.00%0.00%0.00%Parks and Recreation Fund (79)This fund accounts for the daily operations of the Parks and Recreation Department. Programs, classes, special events and maintenance of City wide park land and public facilities make up the day to day operations. Programs and classes consist of a wide variety of options serving children through senior citizens. Special events range from Music Under the Stars to Home Town Days. City wide maintenance consists of over two hundred acres at more than fifty sites including buildings, boulevards, parks, utility locations and natural areas.$0$200$400$600ThousandsFund Balance48 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPARKS & RECREATION FUND - 7979-000-41-00-4165 FEDERAL GRANTS - ARP FUNDS-$ -$ -$ -$ 334,250$ -$ -$ -$ -$ 79-000-41-00-4175 OSLAD GRANT - RIVERFRONT PARK81,815 - - - - - - - - 79-000-44-00-4402 SPECIAL EVENTS88,828 83,523 90,000 10,000 90,000 90,000 90,000 90,000 90,000 79-000-44-00-4403 CHILD DEVELOPMENT143,949 129,116 145,000 75,000 145,000 145,000 145,000 145,000 145,000 79-000-44-00-4404 ATHLETICS & FITNESS318,981 272,906 370,000 230,000 370,000 370,000 370,000 370,000 370,000 79-000-44-00-4441 CONCESSION REVENUE27,397 42,396 45,000 4,033 45,000 45,000 45,000 45,000 45,000 79-000-45-00-45001,534 1,333 1,300 250 250 1,000 1,000 1,000 1,000 79-000-46-00-4690 REIMB - MISCELLANEOUS23,137 14,147 - 5,040 - - - - - 79-000-48-00-4820 RENTAL INCOME53,208 57,539 64,216 55,000 66,209 68,281 70,436 72,678 75,009 79-000-48-00-4825 PARK RENTALS15,714 18,259 17,500 1,588 17,500 17,500 17,500 17,500 17,500 79-000-48-00-4843 HOMETOWN DAYS118,141 124,328 120,000 - 120,000 120,000 120,000 120,000 120,000 79-000-48-00-4846 SPONSORSHIPS & DONATIONS14,577 18,154 20,000 4,172 15,000 15,000 15,000 15,000 15,000 79-000-48-00-4850 MISCELLANEOUS INCOME7,080 5,150 5,000 5,000 5,000 5,000 5,000 5,000 5,000 894,361$ 766,851$ 878,016$ 390,083$ 1,208,209$ 876,781$ 878,936$ 881,178$ 883,509$ 79-000-49-00-4901 TRANSFER FROM GENERAL1,274,699$ 1,410,988$ 1,369,284$ 1,596,578$ 1,434,849$ 1,972,210$ 2,025,209$ 2,097,101$ 2,178,263$ 1,274,699$ 1,410,988$ 1,369,284$ 1,596,578$ 1,434,849$ 1,972,210$ 2,025,209$ 2,097,101$ 2,178,263$ 2,169,060$ 2,177,839$ 2,247,300$ 1,986,661$ 2,643,058$ 2,848,991$ 2,904,145$ 2,978,279$ 3,061,772$ Parks Department79-790-50-00-5010 SALARIES & WAGES 485,017$ 539,106$ 601,936$ 590,000$ 659,709$ 674,552$ 691,416$ 712,158$ 733,523$ 79-790-50-00-5015 PART-TIME SALARIES 49,603 48,917 59,000 15,000 62,500 61,000 62,000 63,000 64,000 79-790-50-00-5020 OVERTIME 4,283 3,594 5,000 7,500 5,000 5,000 5,000 5,000 5,000 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 51,004 54,761 70,570 70,570 70,935 77,809 81,759 86,059 88,623 79-790-52-00-5214 FICA CONTRIBUTION 39,628 43,472 48,830 48,830 53,594 54,800 56,170 57,855 59,591 79-790-52-00-5216 GROUP HEALTH INSURANCE 130,395 153,228 155,338 150,990 173,195 187,051 202,015 218,176 235,630 79-790-52-00-5222 GROUP LIFE INSURANCE 570 617 645 645 1,149 1,160 1,172 1,184 1,196 79-790-52-00-5223 DENTAL INSURANCE 9,509 10,748 9,708 9,545 11,605 12,185 12,794 13,434 14,106 79-790-52-00-5224VISION INSURANCE1,354 1,510 1,537 1,544 1,734 1,786 1,840 1,895 1,952 79-790-54-00-5412 TRAINING & CONFERENCES725 4,249 7,000 3,000 9,000 8,000 8,000 8,000 8,000 79-790-54-00-5415 TRAVEL & LODGING1 - 3,000 - 3,000 3,000 3,000 3,000 3,000 79-790-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK90,000 - 135,000 385,000 88,866 147,774 147,774 147,774 147,774 79-790-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK5,218 8,209 875 875 - 6,852 765 788 2,583 79-790-54-00-5440 TELECOMMUNICATIONS6,786 8,367 8,100 8,100 8,250 8,250 8,250 8,250 8,250 79-790-54-00-5462 PROFESSIONAL SERVICES10,105 7,960 11,400 11,400 11,400 11,400 11,400 11,400 11,400 79-790-54-00-5466 LEGAL SERVICES645 591 2,000 1,000 1,000 1,000 1,000 1,000 1,000 79-790-54-00-5485 RENTAL & LEASE PURCHASE2,770 1,691 2,500 2,500 8,055 8,333 8,624 8,931 9,252 79-790-54-00-5488 OFFICE CLEANING2,435 2,341 3,078 3,385 3,487 3,592 3,700 3,811 3,925 Parks & Recreation Fund RevenuesOther Financing SourcesParks & Recreation Revenues & Transfers INVESTMENT EARNINGS49 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE42,578 32,234 33,759 18,000 40,000 40,000 40,000 40,000 40,000 79-790-56-00-5600 WEARING APPAREL4,905 3,390 6,220 6,220 6,220 6,220 6,220 6,220 6,220 79-790-56-00-5620 OPERATING SUPPLIES40,658 24,447 25,000 28,000 25,000 25,000 25,000 25,000 25,000 79-790-56-00-5630 SMALL TOOLS & EQUIPMENT5,801 4,541 6,000 6,000 11,000 6,000 6,000 6,000 6,000 79-790-56-00-5640 REPAIR & MAINTENANCE58,771 66,190 71,000 35,000 71,000 71,000 71,000 71,000 71,000 79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT51,163 52,081 55,000 5,000 55,000 55,000 55,000 55,000 55,000 79-790-56-00-5695 GASOLINE23,231 20,321 27,724 20,396 21,824 23,352 24,987 26,736 28,608 1,117,155$ 1,092,565$ 1,350,220$ 1,428,500$ 1,402,523$ 1,500,116$ 1,534,886$ 1,581,671$ 1,630,633$ Recreation Department79-795-50-00-5010 SALARIES & WAGES 338,230$ 362,352$ 387,576$ 376,000$ 386,753$ 403,137$ 413,215$ 425,611$ 438,379$ 79-795-50-00-5015 PART-TIME SALARIES 18,784 14,151 23,500 2,500 23,500 24,500 25,500 26,500 27,500 79-795-50-00-5045 CONCESSION WAGES 8,023 11,389 15,000 5,000 15,000 15,000 15,000 15,000 15,000 79-795-50-00-5046 PRE-SCHOOL WAGES 34,324 31,664 40,000 30,000 40,000 40,000 40,000 40,000 40,000 79-795-50-00-5052 INSTRUCTORS WAGES 33,747 31,873 40,000 15,000 40,000 40,000 40,000 40,000 40,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 34,687 35,840 49,493 43,000 45,446 46,159 48,511 51,073 52,605 79-795-52-00-5214 FICA CONTRIBUTION 32,343 33,656 37,543 32,500 37,238 38,957 39,931 41,129 42,363 79-795-52-00-5216 GROUP HEALTH INSURANCE 86,065 96,861 103,025 80,171 107,479 116,077 125,363 135,392 146,223 79-795-52-00-5222 GROUP LIFE INSURANCE 440 449 475 417 748 755 763 771 779 79-795-52-00-5223DENTAL INSURANCE6,539 6,763 6,744 6,178 7,685 8,069 8,472 8,896 9,341 79-795-52-00-5224 VISION INSURANCE948 984 1,092 1,020 1,156 1,191 1,227 1,264 1,302 79-795-54-00-5412 TRAINING & CONFERENCES4,074 3,753 5,000 1,500 5,000 5,000 5,000 5,000 5,000 79-795-54-00-5415 TRAVEL & LODGING35 847 3,000 - 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK3,799 5,847 875 875 1,770 7,188 2,295 788 6,197 79-795-54-00-5426 PUBLISHING & ADVERTISING55,361 34,208 55,000 5,000 55,000 55,000 55,000 55,000 55,000 79-795-54-00-5440 TELECOMMUNICATIONS9,034 10,319 8,750 8,750 8,750 8,750 8,750 8,750 8,750 79-795-54-00-5447 SCHOLARSHIPS- - 2,500 - 2,500 2,500 2,500 2,500 2,500 79-795-54-00-5452 POSTAGE & SHIPPING6,322 3,353 3,500 3,500 3,500 3,500 3,500 3,500 3,500 79-795-54-00-5460 DUES & SUBSCRIPTIONS3,139 2,737 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5462 PROFESSIONAL SERVICES91,593 120,436 140,000 65,000 140,000 140,000 140,000 140,000 140,000 79-795-54-00-5480 UTILITIES13,205 12,524 15,150 13,275 14,072 14,916 15,811 16,760 17,766 79-795-54-00-5485 RENTAL & LEASE PURCHASE1,711 1,376 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5488 OFFICE CLEANING3,876 6,318 3,078 7,560 7,938 8,176 8,421 8,674 8,934 79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE2,261 1,849 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES110,986 124,197 120,000 15,000 120,000 120,000 120,000 120,000 120,000 79-795-56-00-5606 PROGRAM SUPPLIES139,495 141,280 158,241 87,400 200,000 200,000 200,000 200,000 200,000 79-795-56-00-5607 CONCESSION SUPPLIES14,482 15,346 18,000 8,000 18,000 18,000 18,000 18,000 18,000 79-795-56-00-5610 OFFICE SUPPLIES1,968 1,849 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Parks Department Expenditures50 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription79-795-56-00-5620 OPERATING SUPPLIES16,407 13,458 15,000 75,000 15,000 15,000 15,000 15,000 15,000 79-795-56-00-5640 REPAIR & MAINTENANCE966 1,026 2,000 2,000 2,000 2,000 2,000 2,000 2,000 1,072,844$ 1,126,705$ 1,266,542$ 896,646$ 1,313,535$ 1,348,875$ 1,369,259$ 1,396,608$ 1,431,139$ 2,189,999$ 2,219,270$ 2,616,762$ 2,325,146$ 2,716,058$ 2,848,991$ 2,904,145$ 2,978,279$ 3,061,772$ 1,274,699$ 1,410,988$ 1,369,284$ 1,596,578$ 1,434,849$ 1,972,210$ 2,025,209$ 2,097,101$ 2,178,263$ - - - - - - - - - 1,274,699$ 1,410,988$ 1,369,284$ 1,596,578$ 1,434,849$ 1,972,210$ 2,025,209$ 2,097,101$ 2,178,263$ Surplus(Deficit) (20,939) (41,431) (369,462) (338,485) (73,000) - - - - Fund Balance 452,914$ 411,485$ -$ 73,000$ -$ -$ -$ -$ -$ 20.68% 18.54% 0.00% 3.14% 0.00% 0.00% 0.00% 0.00% 0.00%Recreation Department ExpendituresTotal Parks & Recreation Fund Expenditures(Transfers Out)Parks & Recreation Fund Net TransfersTransfers In51 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Taxes1,457,087$ 1,497,431$ 1,562,000$ 1,561,523$ 1,612,758$ 1,643,112$ 1,686,453$ 1,708,438$ 874,221$ Intergovernmental30,564 27,011 25,250 26,901 26,401 26,401 26,401 26,401 26,401 Fines & Forfeits9,234 7,552 8,500 3,500 8,500 8,500 8,500 8,500 8,500 Charges for Service13,466 11,204 12,300 6,000 12,300 12,400 12,400 12,400 12,400 Investment Earnings11,463 16,471 8,959 1,500 2,000 3,000 8,000 10,000 100,000 Miscellaneous3,463 4,374 3,750 500 3,750 3,750 3,750 3,750 3,750 Total Revenues1,525,277$ 1,564,043$ 1,620,759$ 1,599,924$ 1,665,709$ 1,697,163$ 1,745,504$ 1,769,489$ 1,025,272$ Other Financing Sources23,495 24,388 26,584 25,522 26,993 28,553 30,206 31,958 33,815 Total Revenues and Transfers1,548,772$ 1,588,431$ 1,647,343$ 1,625,446$ 1,692,702$ 1,725,716$ 1,775,710$ 1,801,447$ 1,059,087$ ExpendituresSalaries426,855$ 442,119$ 479,742$ 440,000$ 482,014$ 506,745$ 526,247$ 547,803$ 568,253$ Benefits158,810 164,310 179,800 164,795 208,903 228,455 243,178 259,086 275,084 Contractual Services104,354 137,300 152,448 149,953 153,001 153,742 154,528 155,361 154,544 Supplies22,737 23,354 25,300 26,800 25,300 25,300 25,300 25,300 25,300 Debt Service792,101 797,013 827,088 827,088 840,225 847,313 866,750 864,000 - Total Expenditures1,504,857$ 1,564,096$ 1,664,378$ 1,608,636$ 1,709,443$ 1,761,555$ 1,816,003$ 1,851,550$ 1,023,181$ Surplus (Deficit)43,915$ 24,335$ (17,035)$ 16,810$ (16,741)$ (35,839)$ (40,293)$ (50,103)$ 35,906$ Ending Fund Balance554,271$ 578,607$ 557,653$ 595,417$ 578,676$ 542,837$ 502,544$ 452,441$ 488,347$ 36.83% 36.99% 33.51% 37.01% 33.85% 30.82% 27.67% 24.44% 47.73%Operational Fund Balance %77.76% 75.43% 66.60% 76.18% 66.57% 59.38% 52.94% 45.81% 47.73%Library Operations Fund (82)The Yorkville Public Library provides the people of the community, from pre-school through maturity, with access to a collection of books and other materials which will serve their educational, cultural and recreational needs. The Library board and staff strive to provide the community an environment that promotes the love of reading.$0$200$400$600$800ThousandsFund Balance52 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLIBRARY FUND - 8282-000-40-00-4000 PROPERTY TAXES - LIBRARY OPS 669,065$ 702,716$ 739,047$ 736,883$ 776,734$ 800,036$ 824,037$ 848,758$ 874,221$ 82-000-40-00-4083 PROPERTY TAXES - DEBT SERVICE788,022 794,715 822,953 824,640 836,024 843,076 862,416 859,680 - 82-000-41-00-4120 PERSONAL PROPERTY TAX 5,353 5,860 5,250 5,250 5,250 5,250 5,250 5,250 5,250 82-000-41-00-4160 FEDERAL GRANTS- - - 500 - - - - - 82-000-41-00-4170 STATE GRANTS25,211 21,151 20,000 21,151 21,151 21,151 21,151 21,151 21,151 82-000-43-00-4330 LIBRARY FINES9,234 7,552 8,500 3,500 8,500 8,500 8,500 8,500 8,500 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS9,185 7,558 8,500 4,250 8,500 8,500 8,500 8,500 8,500 82-000-44-00-4422 COPY FEES3,980 3,582 3,800 1,750 3,800 3,900 3,900 3,900 3,900 82-000-44-00-4439 PROGRAM FEES301 64 - - - - - - - 82-000-45-00-450011,463 12,589 8,959 1,500 2,000 3,000 8,000 10,000 100,000 82-000-45-00-4550 GAIN ON INVESTMENT- 3,882 - - - - - - - 82-000-48-00-4820 RENTAL INCOME2,633 1,400 1,750 - 1,750 1,750 1,750 1,750 1,750 82-000-48-00-4850 MISCELLANEOUS INCOME830 2,974 2,000 500 2,000 2,000 2,000 2,000 2,000 1,525,277$ 1,564,043$ 1,620,759$ 1,599,924$ 1,665,709$ 1,697,163$ 1,745,504$ 1,769,489$ 1,025,272$ 82-000-49-00-4901 TRANSFER FROM GENERAL23,495 24,388 26,584 25,522 26,993 28,553 30,206 31,958 33,815 23,495$ 24,388$ 26,584$ 25,522$ 26,993$ 28,553$ 30,206$ 31,958$ 33,815$ 1,548,772$ 1,588,431$ 1,647,343$ 1,625,446$ 1,692,702$ 1,725,716$ 1,775,710$ 1,801,447$ 1,059,087$ Library Operations Department82-820-50-00-5010 SALARIES & WAGES 261,231$ 275,622$ 289,742$ 280,000$ 286,470$ 299,306$ 306,789$ 315,993$ 325,473$ 82-820-50-00-5015 PART-TIME SALARIES 165,624 166,497 190,000 160,000 195,544 207,439 219,458 231,810 242,780 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 26,614 27,240 32,779 32,779 32,180 34,271 36,017 37,919 39,057 82-820-52-00-5214 FICA CONTRIBUTION 31,983 33,137 35,952 33,000 35,685 38,766 40,258 41,907 43,471 82-820-52-00-5216 GROUP HEALTH INSURANCE 68,695 71,184 76,764 66,215 105,501 117,593 127,000 137,160 148,133 82-820-52-00-5222 GROUP LIFE INSURANCE 351 362 387 328 377 395 399 403 407 82-820-52-00-5223 DENTAL INSURANCE 6,699 6,987 6,322 5,977 7,079 7,715 8,101 8,506 8,931 82-820-52-00-5224 VISION INSURANCE 973 1,012 1,012 974 1,088 1,162 1,197 1,233 1,270 82-820-52-00-5230UNEMPLOYMENT INSURANCE604 849 750 1,000 1,000 1,000 1,000 1,000 1,000 82-820-52-00-5231 LIABILITY INSURANCE22,891 23,539 25,834 24,522 25,993 27,553 29,206 30,958 32,815 82-820-54-00-5412 TRAINING & CONFERENCES1,374 486 3,000 1,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5415 TRAVEL & LODGING1,557 1,834 1,500 - 1,500 1,500 1,500 1,500 1,500 82-820-54-00-5426 PUBLISHING & ADVERTISING3,019 825 2,500 2,500 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5440 TELECOMMUNICATIONS5,313 4,524 7,200 7,200 7,200 7,200 7,200 7,200 7,200 82-820-54-00-5452 POSTAGE & SHIPPING655 483 750 750 750 750 750 750 750 82-820-54-00-5460 DUES & SUBSCRIPTIONS9,602 9,755 11,000 11,000 11,000 11,000 11,000 11,000 11,000 82-820-54-00-5462 PROFESSIONAL SERVICES24,213 29,445 40,000 40,000 40,000 40,000 40,000 40,000 40,000 82-820-54-00-5466 LEGAL SERVICES2,205 630 3,000 4,162 3,000 3,000 3,000 3,000 3,000 INVESTMENT EARNINGSLibrary Fund RevenuesLibrary Fund Revenue & TransfersOther Financing Sources53 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription82-820-54-00-5468 AUTOMATION13,854 15,603 20,000 20,000 20,000 20,000 20,000 20,000 20,000 82-820-54-00-5480 UTILITIES11,973 10,992 11,798 11,652 12,351 13,092 13,878 14,711 15,594 82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE28,900 61,034 50,000 50,000 50,000 50,000 50,000 50,000 50,000 82-820-54-00-5498 PAYING AGENT FEES1,689 1,689 1,700 1,689 1,700 1,700 1,700 1,700 - 82-820-56-00-5610 OFFICE SUPPLIES7,147 8,408 8,000 8,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5620 LIBRARY OPERATING SUPPLIES3,821 3,325 4,000 4,000 4,000 4,000 4,000 4,000 4,000 82-820-56-00-5621 CUSTODIAL SUPPLIES4,215 9,695 7,000 9,500 7,000 7,000 7,000 7,000 7,000 82-820-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE1,199 - 2,000 1,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5671 LIBRARY PROGRAMMING1,737 1,022 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5676 EMPLOYEE RECOGNITION247 200 300 300 300 300 300 300 300 82-820-56-00-5685 DVD'S56 - 500 500 500 500 500 500 500 82-820-56-00-5686 BOOKS4,315 704 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Debt Service - 2006 Bond82-820-84-00-8000 PRINCIPAL PAYMENT50,000 50,000 75,000 75,000 75,000 75,000 100,000 100,000 - 82-820-84-00-8050 INTEREST PAYMENT24,988 22,613 20,238 20,238 16,675 13,113 9,550 4,800 - Debt Service - 2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT565,000 585,000 610,000 610,000 645,000 675,000 700,000 730,000 - 82-820-99-00-8050 INTEREST PAYMENT152,113 139,400 121,850 121,850 103,550 84,200 57,200 29,200 - 1,504,857$ 1,564,096$ 1,664,378$ 1,608,636$ 1,709,443$ 1,761,555$ 1,816,003$ 1,851,550$ 1,023,181$ 23,495$ 24,388$ 26,584$ 25,522$ 26,993$ 28,553$ 30,206$ 31,958$ 33,815$ - - - - - - - - - 23,495$ 24,388$ 26,584$ 25,522$ 26,993$ 28,553$ 30,206$ 31,958$ 33,815$ Surplus(Deficit)43,915$ 24,335$ (17,035)$ 16,810$ (16,741)$ (35,839)$ (40,293)$ (50,103)$ 35,906$ Fund Balance554,271$ 578,607$ 557,653$ 595,417$ 578,676$ 542,837$ 502,544$ 452,441$ 488,347$ 36.83%36.99%33.51%37.01%33.85%30.82%27.67%24.44%47.73%Operational Fund Balance %77.76%75.43%66.60%76.18%66.57%59.38%52.94%45.81%47.73%Transfers In(Transfers Out)Library Fund Net TransfersLibrary Fund Expenditures54 .FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Licenses & Permits103,100$ 110,775$ 50,000$ 105,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Investment Earnings257 658 500 150 200 250 250 250 250 Miscellaneous1,835 (1,780) - - - - - - - Total Revenues105,192$ 109,653$ 50,500$ 105,150$ 50,200$ 50,250$ 50,250$ 50,250$ 50,250$ ExpendituresContractual Services3,213$ 3,000$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ Supplies77,162 66,330 72,000 72,000 72,000 72,000 72,000 72,000 47,910 Capital Outlay- - - - 20,000 - - - - Total Expenditures80,375$ 69,330$ 75,500$ 75,500$ 95,500$ 75,500$ 75,500$ 75,500$ 51,410$ Surplus (Deficit)24,817$ 40,323$ (25,000)$ 29,650$ (45,300)$ (25,250)$ (25,250)$ (25,250)$ (1,160)$ Ending Fund Balance83,260$ 123,583$ 104,485$ 153,233$ 107,933$ 82,683$ 57,433$ 32,183$ 31,023$ Library Capital Fund (84)The Library Capital Fund derives its revenue from monies collected from building permits. The revenue is used for Library building maintenance and associated capital, contractual and supply purchases.$0$50$100$150$200ThousandsFund Balance 55 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLIBRARY CAPITAL FUND - 8484-000-42-00-4214 DEVELOPMENT FEES 103,100$ 110,775$ 50,000$ 105,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 84-000-45-00-4500257 658 500 150 200 250 250 250 250 84-000-48-00-4850 MISCELLANEOUS INCOME1,835 (1,780) - - - - - - - 105,192$ 109,653$ 50,500$ 105,150$ 50,200$ 50,250$ 50,250$ 50,250$ 50,250$ 84-840-54-00-5460 E-BOOKS SUBSCRIPTION3,213$ 3,000$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE14,897 5,392 15,000 15,000 15,000 15,000 15,000 15,000 15,000 84-840-56-00-5683 AUDIO BOOKS3,877 3,550 3,500 3,500 3,500 3,500 3,500 3,500 3,500 84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC290 769 500 500 500 500 500 500 500 84-840-56-00-5685 DVD'S3,425 2,585 3,000 3,000 3,000 3,000 3,000 3,000 3,000 84-840-56-00-5686 BOOKS54,673 54,034 50,000 50,000 50,000 50,000 50,000 50,000 25,910 84-840-60-00-6020 BUILDING IMPROVEMENTS- - - - 20,000 - - - - 80,375$ 69,330$ 75,500$ 75,500$ 95,500$ 75,500$ 75,500$ 75,500$ 51,410$ Surplus(Deficit)24,817 40,323 (25,000) 29,650 (45,300) (25,250) (25,250) (25,250) (1,160) Fund Balance83,260$ 123,583$ 104,485$ 153,233$ 107,933$ 82,683$ 57,433$ 32,183$ 31,023$ INVESTMENT EARNINGSLibrary Capital Fund RevenuesLibrary Capital Fund Expenditures56 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Taxes198,918$ 203,884$ 153,965$ 151,422$ 260,727$ 273,002$ 279,827$ 286,823$ 293,994$ Total Revenues198,918$ 203,884$ 153,965$ 151,422$ 260,727$ 273,002$ 279,827$ 286,823$ 293,994$ ExpendituresContractual Services12,208$ 713,364$ 14,175$ 14,136$ 14,081$ 14,337$ 14,628$ 14,986$ 15,355$ Debt Service149,351 209,845 208,311 208,311 209,316 208,787 209,422 208,522 364,699 Total Expenditures161,559$ 923,209$ 222,486$ 222,447$ 223,397$ 223,124$ 224,050$ 223,508$ 380,054$ Surplus (Deficit)37,359$ (719,325)$ (68,521)$ (71,025)$ 37,330$ 49,878$ 55,777$ 63,315$ (86,060)$ Ending Fund Balance(422,459)$ (1,141,784)$ (1,209,865)$ (1,212,809)$ (1,175,479)$ (1,125,601)$ (1,069,824)$ (1,006,509)$ (1,092,569)$ Countryside TIF Fund (87)The Countryside TIF was created in February of 2005, with the intent of constructing a future retail development at Countryside Center. This TIF is located at the northwest corner of US Route 34 and IL Route 47.($1,500)($1,000)($500)$0ThousandsFund Balance57 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCOUNTRYSIDE TIF FUND - 8787-000-40-00-4000 PROPERTY TAXES 198,918$ 203,884$ 153,965$ 151,422$ 260,727$ 273,002$ 279,827$ 286,823$ 293,994$ 198,918$ 203,884$ 153,965$ 151,422$ 260,727$ 273,002$ 279,827$ 286,823$ 293,994$ 87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK11,049$ 11,263$ 11,475$ 11,475$ 11,381$ 11,637$ 11,928$ 12,286$ 12,655$ 87-870-54-00-5425 TIF INCENTIVE PAYOUT- 700,000 - - - - - - - 87-870-54-00-5462 PROFESSIONAL SERVICES498 1,440 2,000 2,000 2,000 2,000 2,000 2,000 2,000 87-870-54-00-5498 PAYING AGENT FEES661 661 700 661 700 700 700 700 700 2015A Bond87-870-77-00-8000 PRINCIPAL PAYMENT42,332 104,517 107,163 107,163 112,455 116,424 121,716 125,685 56,889 87-870-77-00-8050 INTEREST PAYMENT56,304 54,613 50,433 50,433 46,146 41,648 36,991 32,122 27,095 Debt Service - 2014 Refunding Bond87-870-93-00-8000 PRINCIPAL PAYMENT- - - - - - - - 230,000 87-870-93-00-8050 INTEREST PAYMENT50,715 50,715 50,715 50,715 50,715 50,715 50,715 50,715 50,715 161,559$ 923,209$ 222,486$ 222,447$ 223,397$ 223,124$ 224,050$ 223,508$ 380,054$ Surplus(Deficit)37,359 (719,325) (68,521) (71,025) 37,330 49,878 55,777 63,315 (86,060) Fund Balance(422,459)$ (1,141,784)$ (1,209,865)$ (1,212,809)$ (1,175,479)$ (1,125,601)$ (1,069,824)$ (1,006,509)$ (1,092,569)$ Countryside TIF RevenuesCountryside TIF Expenditures58 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Taxes78,417$ 75,759$ 76,000$ 70,677$ 70,000$ 75,000$ 75,000$ 75,000$ 75,000$ Miscellaneous17 - - - - - - - - Total Revenues78,434$ 75,759$ 76,000$ 70,677$ 70,000$ 75,000$ 75,000$ 75,000$ 75,000$ ExpendituresContractual Services57,380$ 59,864$ 76,364$ 64,982$ 67,840$ 70,019$ 72,375$ 75,010$ 77,754$ Capital Outlay138,466 10,677 17,488 17,488 17,488 13,120 10,000 10,000 10,000 Debt Service225,800 218,250 212,200 212,200 206,084 - - - - Total Expenditures421,646$ 288,791$ 306,052$ 294,670$ 291,412$ 83,139$ 82,375$ 85,010$ 87,754$ Surplus (Deficit)(343,212)$ (213,032)$ (230,052)$ (223,993)$ (221,412)$ (8,139)$ (7,375)$ (10,010)$ (12,754)$ Ending Fund Balance(1,024,518)$ (1,237,549)$ (1,472,892)$ (1,461,542)$ (1,682,954)$ (1,691,093)$ (1,698,468)$ (1,708,478)$ (1,721,232)$ Downtown TIF Fund (88)The Downtown TIF was created in 2006, in order to finance a mixed use development in the downtown area.($2,000)($1,500)($1,000)($500)$0ThousandsFund Balance59 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDOWNTOWN TIF FUND - 8888-000-40-00-4000 PROPERTY TAXES 78,417$ 75,759$ 76,000$ 70,677$ 70,000$ 75,000$ 75,000$ 75,000$ 75,000$ 88-000-48-00-4850 MISCELLANEOUS INCOME17 - - - - - - - - 78,434$ 75,759$ 76,000$ 70,677$ 70,000$ 75,000$ 75,000$ 75,000$ 75,000$ 88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK31,533$ 32,246$ 33,487$ 33,487$ 35,020$ 35,808$ 36,703$ 37,804$ 38,938$ 88-880-54-00-5425 TIF INCENTIVE PAYOUT22,108 25,597 26,877 26,495 27,820 29,211 30,672 32,206 33,816 88-880-54-00-5462 PROFESSIONAL SERVICES3,739 2,021 16,000 5,000 5,000 5,000 5,000 5,000 5,000 88-880-60-00-6000 PROJECT COSTS105,516 3,189 10,000 10,000 10,000 10,000 10,000 10,000 10,000 88-880-60-00-6048 DOWNTOWN STREETSCAPE IMPROVEMENT25,468 - - - - - - - - 88-880-60-00-6079 ROUTE 47 EXPANSION7,482 7,488 7,488 7,488 7,488 3,120 - - - FNBO Loan - 102 E Van Emmon Building88-880-81-00-8000 PRINCIPAL PAYMENT200,000 200,000 200,000 200,000 200,000 - - - - 88-880-81-00-8050 INTEREST PAYMENT25,800 18,250 12,200 12,200 6,084 - - - - 421,646$ 288,791$ 306,052$ 294,670$ 291,412$ 83,139$ 82,375$ 85,010$ 87,754$ Surplus(Deficit)(343,212) (213,032) (230,052) (223,993) (221,412) (8,139) (7,375) (10,010) (12,754) Fund Balance(1,024,518)$ (1,237,549)$ (1,472,892)$ (1,461,542)$ (1,682,954)$ (1,691,093)$ (1,698,468)$ (1,708,478)$ (1,721,232)$ Downtown TIF ExpendituresDowntown TIF Revenues60 FY 2021FY 2022FY 2019 FY 2020 Adopted FY 2021 Adopted FY 2023 FY 2024 FY 2025 FY 2026ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes-$ 24,171$ 25,000$ 47,342$ 48,526$ 49,739$ 50,982$ 52,257$ 53,563$ Total Revenues-$ 24,171$ 25,000$ 47,342$ 48,526$ 49,739$ 50,982$ 52,257$ 53,563$ Other Financing Sources- 1,000 - - - - - - - Total Revenue-$ 25,171$ 25,000$ 47,342$ 48,526$ 49,739$ 50,982$ 52,257$ 53,563$ ExpendituresContractual Services2,736$ 96,235$ 44,500$ 23,479$ 30,500$ 13,000$ 19,000$ 18,104$ 18,628$ Total Expenditures2,736$ 96,235$ 44,500$ 23,479$ 30,500$ 13,000$ 19,000$ 18,104$ 18,628$ Surplus (Deficit)(2,736)$ (71,064)$ (19,500)$ 23,863$ 18,026$ 36,739$ 31,982$ 34,153$ 34,935$ Ending Fund Balance(2,736)$ (73,799)$ (66,065)$ (49,936)$ (31,910)$ 4,829$ 36,811$ 70,964$ 105,899$ Downtown TIF Fund II (89)The Downtown TIF II was created in 2018, in order to help promote downtown redevelopment and support the existing Downtown TIF. ($100)($50)$0$50$100$150ThousandsFund Balance61 FY 2019FY 2020FY 2021FY 2021FY 2022FY 2023FY 2024FY 2025FY 2026Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDOWNTOWN TIF II FUND - 8989-000-40-00-4000 PROPERTY TAXES -$ 24,171$ 25,000$ 47,342$ 48,526$ 49,739$ 50,982$ 52,257$ 53,563$ -$ 24,171$ 25,000$ 47,342$ 48,526$ 49,739$ 50,982$ 52,257$ 53,563$ 89-000-49-00-4910 SALE OF CAPITAL ASSETS- 1,000 - - - - - - - -$ 1,000$ -$ -$ -$ -$ -$ -$ -$ -$ 25,171$ 25,000$ 47,342$ 48,526$ 49,739$ 50,982$ 52,257$ 53,563$ 89-890-54-00-5425 TIF INCENTIVE PAYOUT -$ 80,000$ 39,500$ 20,979$ 25,500$ 8,000$ 14,000$ 13,104$ 13,628$ 89-890-54-00-5462 PROFESSIONAL SERVICES2,736 16,235 5,000 2,500 5,000 5,000 5,000 5,000 5,000 2,736$ 96,235$ 44,500$ 23,479$ 30,500$ 13,000$ 19,000$ 18,104$ 18,628$ Surplus(Deficit)(2,736) (71,064) (19,500) 23,863 18,026 36,739 31,982 34,153 34,935 Fund Balance(2,736)$ (73,799)$ (66,065)$ (49,936)$ (31,910)$ 4,829$ 36,811$ 70,964$ 105,899$ Downtown TIF II Revenues & TransfersDowntown TIF II ExpendituresDowntown TIF II Fund RevenuesOther Financing Sources62