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City Council Packet 2022 02-22-22 - Supplemental Packet #1 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #4 Supplemental Information Tracking Number CC 2022-09 Fiscal Year 2023 Budget Presentation City Council – February 22, 2022 None Informational Bart Olson Administration Name Department Supplemental Information – distributed 2/18/22 United City of Yorkville, Illinois Fiscal Year 2023 Budget May 1, 2022 to April 30, 2023 Elected Officials Mayor: John Purcell 1st Ward Alderman: Dan Transier 1st Ward Alderman: Ken Koch 2nd Ward Alderman: Craig Soling 2nd Ward Alderman: Joe Plocher 3rd Ward Alderman: Matt Marek 3rd Ward Alderman: Chris Funkhouser 4th Ward Alderman: Seaver Tarulis 4th Ward Alderman: Jason Peterson Administration City Administrator: Bart Olson Director of Finance / Treasurer: Rob Fredrickson Director of Public Works: Eric Dhuse Chief of Police: Jim Jensen Director of Community Development: Krysti Barksdale-Noble Director of Parks & Recreation: Tim Evans Library Director: Shelley Augustine City Clerk: Jori Behland TABLE OF CONTENTS Budget Summary Budget Memorandum _______________________________________________________ 1 Revenues by Category ______________________________________________________ 49 Expenditures by Category ___________________________________________________ 50 Fund Balance History ______________________________________________________ 51 Revenue Budget Summary __________________________________________________ 52 Expenditure Budget Summary _______________________________________________ 53 Fund Balance Summary ____________________________________________________ 54 General Fund General (01) Fund Summary _________________________________________________ 55 Revenue Detail ___________________________________________________________ 56 Administration ____________________________________________________________ 58 Finance _________________________________________________________________ 60 Police ___________________________________________________________________ 62 Community Development ___________________________________________________ 64 Public Works _____________________________________________________________ 66 Administrative Services ____________________________________________________ 68 Other Budgetary Funds Fox Hill SSA (11) Fund ____________________________________________________ 71 Sunflower SSA (12) Fund ___________________________________________________ 73 Motor Fuel Tax (15) Fund ___________________________________________________ 75 City-Wide Capital (23) Fund_________________________________________________ 77 Buildings & Grounds (24) Fund ______________________________________________ 81 Vehicle & Equipment (25) Fund ______________________________________________ 84 Debt Service (42) Fund _____________________________________________________ 88 Water (51) Fund __________________________________________________________ 90 Sewer (52) Fund __________________________________________________________ 94 Land Cash (72) Fund _______________________________________________________ 98 Parks & Recreation (79) Fund _______________________________________________ 100 Library Operations (82) Fund _______________________________________________ 104 Library Capital (84) Fund __________________________________________________ 107 Countryside TIF (87) Fund _________________________________________________ 109 Downtown TIF (88) Fund __________________________________________________ 111 Downtown TIF II (89) Fund ________________________________________________ 113 Miscellaneous Consolidated Budget Sheets & Cash Flow Estimations ___________________________ 115 Allocated Insurance Expenditures - Aggregated _________________________________ 119 Property Tax Overview ____________________________________________________ 119 Aggregated Salary & Benefit Information _____________________________________ 120 Aggregate Capital Projects >$500,000 ________________________________________ 121 Purpose: Please accept this report and budget spreadsheet as proposal for the FY 23 budget. The budget proposed for approval by the City Council is for expenses and revenues scheduled to be spent and collected, respectively, between May 1, 2022 and April 30, 2023. Background and “the big picture”: The City Council last discussed a comprehensive budget proposal in April 2021, when it approved the FY 22 budget, with additional information for FY 23, FY 24, FY 25, and FY 26. This approval represented the tenth five-year budget for the City, and we return to a five-year budget again this year. Last year’s budget discussion recapped the first year of the COVID-19 pandemic, and the City’s unexpectedly positive fiscal outcomes related to the strong local economy. We were able to significantly increase the City’s capital improvement plan funding, on a mostly pay-as-you-go basis and begin to address generational challenges in municipal buildings and the City’s switchover to a new water source. In this year’s budget proposal, we extend last year’s discussion in the same direction, if not to a more intense degree. While this five-year budget proposal has a $96,000,000 Lake Michigan project and corresponding funding unaddressed, we have been able to put significant down payments on the City’s entire capital improvement plan and have identified funds to fully cover the City’s Prairie Pointe building project. Additionally, we have increased the planned scope of the proposed new Public Works Building from $15m in last year’s budget proposal, to an estimated $22m in this year’s budget proposal. While the Prairie Pointe building and Public Works building projects will be financed, we show the debt service from those two buildings as being able to be covered with existing, inflationary revenue streams. This funding concept and these two projects’ scope was unimaginable even five years ago when the City was on solid financial footing, much less 13 years ago when the City was at the valley of its fiscal distress, struggling to make vendor payments on time with a few hundred thousand dollars of liquid cash on a $30m+ aggregate budget. The aggressive growth decisions made in the early 2000s have impacted us for the better part of two decades, and we are finally able to start funding operational and deferred maintenance from that period with this five-year budget proposal. With another year of a better-than-expected General Fund and aggregate City budget fund balance, and a significant increase in capital projects and purchases, the five-year budget outlook is improved from last year’s budget proposal: Memorandum To: City Council From: Bart Olson, City Administrator CC: Department Heads Date: Subject: FY 23 budget narrative 1 (2,500,000) (2,000,000) (1,500,000) (1,000,000) (500,000) - 500,000 1,000,000 1,500,000 2,000,000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 General Fund -Surplus(Deficit) Comparison FY 22 Budget FY 23 Budget - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 General Fund -Fund Balance FY 22 Budget FY 23 Budget 2 In short, we are well positioned for FY 23 and beyond, and we are positioned to make decisions on project deferrals or operational cuts with months or years of advance notice. (20,000,000) (15,000,000) (10,000,000) (5,000,000) - 5,000,000 10,000,000 15,000,000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Aggregate City Budget -Surplus(Deficit) Comparison FY 22 Budget FY 23 Budget - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Aggregate City Budget -Fund Balance Comparison FY 22 Budget FY 23 Budget 3 Changes in budgeting There are no major changes in budget format. In FY 23, we do propose to close out the Land- Cash Fund (72) due to their being no expected material revenues or expenditures for the entire five-year budget proposal. 4 Year-by-year summary, FY 22 projections The General Fund outlook for FY 22 has had its second straight year of extreme overperformance. As the City Council reviewed throughout the start of the pandemic, state and local revenues have benefitted from a growing population base, a change in online sales tax sourcing rules, a robust local economy that promoted local businesses big and small, and federal and state stimulus efforts. Because the City Council and staff have always taken a “wait and see” approach to revenue projections, a few years of double-digit revenue increases and direct state and federal aid to municipalities have left us with a strong fund balance and given us the opportunity to address long term capital and operational needs. The proposed balanced budget, which already had a significant capital plan funded within it plus a sizable down payment for future municipal building needs, is expected to end a few hundred thousand dollars in surplus, even though we’ve expanded the capital plan mid-year, benchmarked sales tax revenues against a relatively conservative standard and transferred the overage into the capital funds and increased the down payments to future municipal building needs. We expect to end FY 22 with the City’s largest fund balance amount ever, with fund balance percentage exceeding 62% (excluding transfers out). One of the largest changes in the budget is the Building and Grounds Fund (FY 22), which saw two bond sales occur mid-year after the City Council initially punted on the concept in the FY 22 budget proposal. All these funds should be expended in FY 23. Along with the Buildings & Grounds fund, the City-wide capital fund will benefit from ARPA funds, which were not fully addressed in the FY 22 budget proposal on the chance that they did not come to fruition. The outlook for the Water Fund is significantly better than expected, which is caused by a modest increase in revenues and a few deferred projects. Positive budget outcomes in the vehicle and equipment fund (25) are primarily caused by supply chain issues – the City has approved the purchase of several vehicles in FY 22 which have been significantly delayed in delivery. Most other funds were within normal variance. 5 Year-by-year summary, FY 23 proposed General Fund Surplus (Deficit) $0 Fund Balance 42% Notes 1) Variable merit and COLA increases for staff 2) Patrol officer position filled (vacated due to Police Commander promotion) Water Fund Surplus (Deficit) ($1,885,200) Fund Balance 25% Notes 1) Lake Michigan project-based interim water rate increase Sewer Fund Surplus (Deficit) $609,175 Fund Balance 26% Notes 1) Sewer maintenance fee increases approx. 6% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) ($13,837,570) Fund Balance $11,552,363 Notes 1) Deficit caused by spend down of 2021 and 2022 bond proceeds related to the New City Hall/Police Station renovation Capital Projects List Fox Hill improvements, Mill Rd rehab and realignment, Bristol Ridge Rd – STP Project completed, UDO completed, ERP implementation begins, Road to Better Roads, sidewalk replacements, pavement striping, parking lot and shared use path maintenance, Rte. 34 eastern & western expansion completed, Rte. 71 (eastern portion) completed, Kennedy Rd (Freedom Place) begins, water meter replacement program, new City Hall renovations, Kennedy Rd (North) finishes, Rte. 71 water/sewer main replacement, Raintree Village subdivision improvements completed, Kennedy Rd bike trail wraps up, Van Emmon LAFO project commences, Rebuild Downtown project starts, North Central Water Tower painting completed, DWC Water Sourcing project begins, East Main St watermain improvements completed, Prairie Ln area watermain work begins, rehab of Well #7 and Well #4, Beaver Street standby generator installed, cat-ion media exchange at water treatment plant #4, SSES work continues, sanitary sewer improvements (Bright Farms), new playground equipment at Kiwanis and Sleezer parks. 6 Year-by-year summary, FY 24 projections General Fund Surplus (Deficit) ($1,080,774) Fund Balance 37% Notes 1) Undetermined merit increases for staff 2) New patrol officer position Water Fund Surplus (Deficit) ($987,894) Fund Balance 13% Notes 1) Water rate interim increase from FY 23 in place for full year plus inflationary increase from new construction. Lake Michigan caused water rate increase expected to be considered by City Council prior to FY 24. Sewer Fund Surplus (Deficit) ($57,965) Fund Balance 51% Notes 1) Sewer maintenance fee increases approx. 6% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) $8,902,168 Fund Balance $20,454,531 Notes 1) Surplus created by the proposed issuance of a $22m bond for the construction of a new Public Works facility 2) Fund balance in the General and Water Funds decline. Sewer Fund projected with modest deficit. TIF Funds turn a surplus, but overall negative equity position of TIF’s continues to put a strain on the General Fund Capital Projects List Road to Better Roads, pavement striping, Baseline Rd ends, parking lot and path maintenance, ERP implementation ends, Rebuild Downtown project continues, sidewalk replacements, water meter replacement, Kennedy Rd (Freedom Place) completed, construction begins on proposed PW facility, South Central water tower repainting, Rte 47 (northern) project begins, Prairie Ln area watermain work ends, Well #4 rehab, DWC Water project continues, water main improvements start on Colton Str and Sunset Ave, SSES Rehab continues, cat-ion media exchange at water treatment #7 finished, park improvements installed at Rice and Rotary. 7 Year-by-year summary, FY 25 projections General Fund Surplus (Deficit) ($609,496) Fund Balance 34% Notes 1) Undetermined merit increases for staff 2) New patrol officer position Water Fund Surplus (Deficit) ($1,251,431) Fund Balance -5% Notes 2) Water sales as shown increase approx. 5%, but broader water rate increase to fund Lake Michigan source project expected to be settled before FY 24 begins Sewer Fund Surplus (Deficit) ($713,197) Fund Balance 23% Notes 1) Sewer maintenance fee increases approx. 6% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) ($13,913,397) Fund Balance $6,541,134 Notes 1) Deficit caused by the spend down of bond proceeds related to the proposed Public Works facility 2) Fund balance in the General, Water and Sewer Funds continue to decline. TIF’s post a moderate surplus but accumulated negative equity position of TIF funds continues to put a strain on the General Fund. Capital Projects List Road to Better Roads, pavement striping, sidewalk replacements, water meter replacement program, Route 47 (Rte. 30/Water Park Way) project continues, parking lot and shared use path maintenance, Rebuild Downtown project finishes, South Central water tower repainting is completed, new Public Works facility slated for completion, watermain work completed on Colton Street and Sunset Avenue, DWC Water Sourcing project continues, water main replacements begin on Main, Washington and Orange Streets, SSES rehab program continues, park improvements installed at Cannonball, Gilbert and Prestwick. 8 Year-by-year summary, FY 26, and FY 27 projections General Fund FY 26 FY 27 Surplus (Deficit) ($886,303) ($617,620) Fund Balance 29% 26% Notes 1) Undetermined merit increases for staff 2) New patrol officers in FY 26 and FY 27 Water Fund Surplus (Deficit) $1,074,822 $2,059,733 Fund Balance 14% 63% Notes 3) Water sales as shown increase approx. 5%, but broader water rate increase to fund Lake Michigan source project expected to be settled before FY 24 begins Sewer Fund Surplus (Deficit) ($217,330) $357,747 Fund Balance 20% 53% Notes 1) Sewer maintenance fee increases approx. 6% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) ($658,857) $1,802,895 Fund Balance $5,882,277 $7,685,172 Notes 1) Fund balance in the General Fund continues to decline. Water Fund generates strong multi-year surpluses. Sewer Fund yields a modest surplus in FY 27. TIF Funds continue to generate a net surplus, but accumulated deficit position of TIF Funds continues to put a strain on the General Fund. Capital Projects List Road to Better Roads, pavement striping, sidewalk replacements, Route 47 (Rte. 30/Water Park Way) project completed, water meter replacement program, parking lot and shared use path maintenance South Central water tower repainting begins, watermain work begins on Madison Court and Wolf, Deer and Madison Streets, water main replacements finished on Main, Washington and Orange Streets, SSES rehab program continues, park improvements installed at Sunflower, Bridge, Raintree, Steeping Stones and Bristol Station parks. 9 Items to note – big picture Items to note – Lake Michigan water source changeout In December 2021, the City Council identified a DuPage Water Commission Lake Michigan water source as the preferred option for the City’s long term water supply. In the past few weeks, the City Council has also approved an engineering agreement with EEI to provide materials related to the Lake Michigan withdrawal permit application, and that process has begun in earnest. Staff has been compiling the long-term capital improvement plans and budget estimates and has determined that three related components should be funded in FY 23: the IDNR Lake Michigan withdrawal permit application (already approved by City Council), a preliminary engineering agreement with EEI (to be reviewed in spring 2022), and a corrosion control study (to be reviewed in spring/summer 2022). Each of these components are generally the sole responsibility of Yorkville and there are not available grant or loan programs to offset these costs. We have added these three studies into the five-year budget proposal along with the City’s normal, extensive water capital program. To pay for these necessary capital items and Lake Michigan study pieces, we propose to begin the water rate increases in FY 23. These water rate increases are at the $5-6 per month per household range for ~60% of all households in the City ($10-12 per billing cycle) and under $10 per month for 90% of all households, depending on usage – although we propose to phase these water rate adjustments in the following manner: 1) The current rate is $17 bi-monthly base rate for the first 350 cubic feet of water, plus $4.30 per 100 cubic feet thereafter. This rate has been in place since May 1, 2016. 2) We propose to increase the base rate to $24 bi-monthly base rate for the first 350 cubic feet of water on September 1, 2022. a. This increase will be broadly spread to every residential and commercial account in the City at a flat $3.50 per month rate. 3) We propose to increase the volumetric rate to $4.80 per 100 cubic feet thereafter on January 1, 2023. a. For ~12% of residences, this volumetric increase will have no impact (they use less than 350 cubic feet in a billing cycle). b. For 47% of residences (those using between the minimum and 1200 cubic feet per billing cycle), this volumetric increase will result in an additional $2.12 per month ($4.25 per billing cycle). c. For 31% of residences (those using between 1200 cubic feet and 2400 cubic feet per billing cycle), this volumetric increase will result in an additional $5.12 per month ($10.25 per billing cycle). d. For 6% of residences (those using between 2400 cubic feet and 3600 cubic feet per billing cycle), this volumetric increase will result in an additional $8.12 per month ($16.25 per billing cycle). e. The remaining ~4.6% of residences and businesses (those using greater than 3600 cubic feet per billing cycle), this volumetric increase will result in varying costs. A large user (60,000 cubic feet per cycle) might see an average monthly increase of ~$300, and the largest users (200,000 cubic feet to 300,000 cubic feet per cycle) 10 might see an average increase of $500 to $700 per month ($1,000 to $1,400 per billing cycle. As discussed by the Mayor and staff during the past water source discussions, this proposed water rate increase is an interim step to a larger expected rate increase of $45 per month per household from current rates to fund the Lake Michigan water source project. This revenue source can be modeled and discussed at different base rates and volumetric rates as the City Council wishes. The studies referenced above are less than $500,000 in FY 23 and represent less than 1% of the total Lake Michigan capital expenditures needed in the next five years. The City staff is still working through those capital components, the timing of each, and the available funding sources to pay for the ~$95,000,000 necessary to complete the project. We expect to review the larger project rollout with City Council this Spring, as there are still weeks’ worth of discussions to be had internally, with Oswego and Montgomery, and with the DuPage Water Commission. Items to note – Home rule status and special census The City’s population is 21,533 as of the 2020 decennial census which occurred between April and October 2020. Depending on the speed of home construction, home sale, and new resident move-in, it is possible that as many as 700 new housing starts were in various stages of construction and not included in that population count from homes constructed between October 2019 and October 2020. Additionally, the City has built more than 500 new homes since October 2020 and is on pace for another strong year in 2022. Depending on the timing of the ~1,200 new homes referenced above, the special census enumerators survey through neighborhoods, and the rate of new home construction in 2022 and 2023, it is likely that the City will cross the 25,000-population threshold (home rule status) between Fall 2022 and the end of 2024. For every new resident counted as part of a special census, the City stands to receive more than $210 per year. This combination of per capita income taxes, use taxes, motor fuel taxes, transportation renewal fund, and cannabis taxes are state shared revenues based on a City’s population. Special censuses can be conducted on a City-wide or partial / neighborhood specific basis. City- wide special censuses can cost several hundred thousand dollars, and the last partial special census we completed was $135,000. Fortunately, all the City’s growth is contained within newer subdivisions, which allows us to conduct partial special censuses at minimal cost and maximum benefit. Theoretically, with an average population per household at 2.6 to 2.8, the City has a one-year return on investment at just 350-400 new houses. From initial point of contact with the census bureau to receipt of new revenues, the special census process takes approximately one-year to complete. Given all this information, it may be worth it for the City to conduct a special census in the immediate future (to capture the 400 new homes constructed in 2021 at minimum, and the 1,200 houses in question since the decennial) to capture incremental revenue and then conduct another special census when it is sure it has crossed the 25,000 threshold. This strategic timing concept will be discussed in depth by the City Council, and for purposes of this five-year budget proposal, we have assumed no censuses will be completed. 11 Items to note – ARPA Funds The City will receive close to $2.8m in federal pandemic relief (ARPA funds) via $1.4m payments in FY 22 and FY 23. These funds can be used on a variety of capital projects, pandemic relief, and public safety expenditures, but the federal rules governing use of these funds allows use of the ARPA funds on any legitimate City operation or capital project since the amount of money we will receive is less than $10m. For conservative budgeting principles, we propose to use these one-time revenues on one-time expenditures in FY 22 through a $1.4m transfer to Building and Grounds to offset costs of the Public Works building, and in FY 23 through two ~$700,000 transfers into City-wide Capital and Building and Grounds funds to offset various one-time capital projects. Items to note – the unknown While each of these items is referenced within this memo, the following concepts are unaddressed from a revenue or expenditure side within this five-year budget proposal: any long-term Lake Michigan / DuPage Water Commission project costs and rate increases; selling of any City assets, including buildings and property; any partial or full special census conducted mid-decade. Items to note – Sales tax projections The City Council reviewed a sales tax benchmarking proposal in January 2022, related to the City’s solid overperformance of sales taxes since FY 20. Changes in online sales tax sourcing rules, the general increase in applicable online sales to sales tax obligations, and the residents robust support of local businesses caused 5% growth in sales tax revenues between FY 19 and FY 20, 12% growth between FY 20 and FY 21, and we are seeing average year-over-year increases in the 15-20% range in FY 22. Given this extremely positive and compounded outcome, the City Council decided to benchmark the last six months of sales tax projections in FY 22 to a 10% year-over-year growth standard; for any of the last six months of the fiscal year, any observed increases in the monthly sales tax reports beyond 10% year-over-year would be dumped into the City-wide capital fund, rather than sit in the general fund. Since that City Council meeting in January 2022, the City Council has already seen monthly sales tax reports between 25% and 35% resulting in a transfer into the capital fund of more than $315,000. This partially explains the larger than expected transfer to City-wide capital in the general fund (roughly $400,000 budgeted and $1,000,000 now expected). With a few months of the fiscal year still yet to go, there is a strong possibility that this transfer will grow even higher. As a point of reference, the non-home rule sales annual amount which has historically been in the $2m to $2.5m annual range is expected to top $3.4m in FY 22, a growth of more than $1m in new revenue in two fiscal years. The regular sales tax line-item has seen similar growth, going from a then-historically high amount of $3.2m in FY 20 to more than $4.4m expected in FY 22. While we have conservatively estimated 3% growth year-over-year in FY 23 and beyond, this influx of more than $2m in new annual revenue has allowed us to fully fund most capital needs and chip away at our long term deferred maintenance of assets. 12 Items to note – Prairie Pointe building planning The City purchased the Prairie Pointe building and adjacent vacant lot in late 2020 for $2,000,000, spent the next several months planning the buildout and renovation of the building for use as a City Hall and Police Station, sold two bonds for $8.25m and $1m to pay for an estimated $7.3m renovation project and land acquisition, captured a $525,000 premium as part of the bond sale, received bids and quotes for a variety of supplemental equipment, services, and building alternates on February 15, 2022, and is prepared to review all of the above at the February 22nd and March 8th City Council meetings. This five-year budget proposal includes the architect’s base bid estimates and relevant alternates, all known supplemental purchases, and general estimates of supplemental purchases for which pricing is currently to be determined. Items to note – Public Works building planning The City Council had authorized a Public Works building space needs RFQ in early 2020, before the study was shelved due to the pandemic. Shortly thereafter, the Prairie Pointe building became available and most of the staff resources went to that project. The City picked the Public Works building process back up in 2021, completing the building analysis in late 2021. Several building layouts and permutations were identified between the Public Works department needs, the Parks Department needs, and a potential shared building with Kendall Area Transit (KAT). In early 2022, staff is busy identifying available properties before moving towards an interim space needs analysis to both look at a site-specific building layout and to reduce the building cost to within City affordability. A fully built-out, 40+year Public Works and Parks Department building is likely in the $22m to $30m range, on approximately 10-15 acres depending on utilities and stormwater basin needs. For purposes of this five-year budget, we have identified a $22m total project paid off with a 30-year bond issuance, with debt service costs to be split between the water, sewer, and streets department funds. Any larger budget or shorter bond issuance will require further planning at time of bond sale. For planning purposes, we did assume the PW facility will be planned and designed in 2022 with potential bond sale and construction starting in 2023. Items to note - City Council goals Due to the COVID-19 pandemic, the City Council skipped a traditional goal setting session in Fall 2020 and Fall 2021. Instead, the City Council reviewed pandemic related budget figures at every City Council meeting for more than a year and deferred in Fall 2021. Staff is open to conducting strategic planning discussions throughout Summer 2022 and/or doing a more traditional goal setting session in Fall 2022. 13 Items to note – Capital Projects, Road to Better Roads & Water/Sewer Main Replacement Programs The City Council’s focus for capital projects has been pavement rehabilitation via the Road to Better Roads program. Since the first year of the program in summer 2013, we have spent almost $7.5 million (thru FYE 21) between pavement, water, and sewer projects. In summer 2022, we are proposing over $2.7 million in Road to Better Roads and water/sewer main projects. Our annual Road to Better Roads budget for FY 23 is slated at $1.5m for pavement improvements, with construction expenditures budgeted in MFT ($1m) and City-wide capital ($500,000). The “Road to Better Roads” branded program is slightly short of the $2m annual funding target to maintain the City’s entire road system, but the City has spent much more than the annual funding target when considering one-off road rehab projects not labeled as “Road to Better Roads”. Examples of these projects include Mill Road, Bristol Ridge Road, Countryside subdivision roadwork, Fox Hill subdivision repaving, etc. Including these large projects towards the target means the City has maintained its overall street rating level around 76, which was the initial rating in 2013, despite underfunding the annual target in the initial years of the program. Items to note – Countryside TIF In last year’s budget proposal, we observed the second full year of a reduced property assessment for the NCG Theater and the impact of a full year of construction of the last few commercial outlots in the TIF district. The net impact has been that the fund has modestly improved since the first year of the NCG reduction, but the long-term fund equity is still in doubt long-term. Short of the completion of the Opal Banquets, the construction of the last remaining outlot, and/or a major increase in property values, the fund is looking more likely to end in negative fund equity before TIF closure in FY 29. However, the City staff have been tracking this metric for years, will have years or notice to pivot if an opportunity to arise, and we already have begun to show the City’s financial position assuming worst case scenarios. Items to note – Public Works vehicle purchases The City has made significant strides in replacing in largest Public Works vehicles but has delayed in realizing the benefits of the new vehicle by nationwide supply chain issues. The City Council authorized a large dump truck purchase in FY 20, along with the rehab of two older trucks. Further, the City Council approved the purchase of another two large dump trucks in FY 22, and the rehab of two more older dump trucks – all four of which have been delayed in delivery until late FY 22 or FY 23. With the City’s strong financial performance, we propose to purchase a variety of new, large vehicles in FY 23 and will come close to funding our full replacement value throughout the entire five-year budget. A summary of the vehicles is included in the small picture section of this memo, and a more detailed memo from Director Dhuse will be distributed in the next week or so. Exact quotes/bids will be brought to a future City Council meeting if this budget proposal is approved by the City Council. 14 Items to note – IMET Loss on Investment in FY 15 The City received its final disbursement last September from the Overall Receiver (i.e. law firm responsible for collection and recovery efforts) in the amount of $12,193. In total, the City was able to recover 59% of the proceeds stemming from the First Farmers Financial fraud in the amount of $190,118. (59%). Items to note – Capital Projects The City’s Capital Improvement Plan is attached for your use. Most of these projects are wholly within the City’s control (road, water, and sewer improvements), some are within the State’s control (Route 71 expansion, Route 47 expansion, US Rte. 34) and others are dependent upon a variety of factors (water projects related to new wells and/or treatment plants). The biggest discussion the City is faced with is how to balance the maintenance needs of existing infrastructure against the concerns by residents against higher taxes and fees both in the present and future. An outline of the proposed yearly capital projects is included in the year-by-year summaries above. In general, capital budgets went up in FY 21, due to the acquisition of the new City Hall building and adjacent lot at 651 Prairie Point. The sharp increase in FY 23 stems from the anticipated City Hall renovation costs (budgeted at $7M+), in addition to enhanced infrastructure improvements and vehicle and equipment acquisitions. - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 Actual Actual Projected Proposed FY 2020 FY 2021 FY 2022 FY 2023 Capital Budget Comparison -Fiscal Years 2020 - 2023 15 Items to note – Bond Ratings and refinancing The City was upgraded one notch from to AA- to AA, by Fitch Ratings in July 2019, which was recently affirmed in February 2022. Standard & Poor’s has rated the City’s debt at AA since 2016; with both rating agencies presenting a stable outlook. A higher bond rating allows the City to issue and refinance debt at a lower rate of interest. This is crucial as we continue to plan for future capital projects. Upgrades are based on several factors including a favorable economic outlook, budgetary flexibility (increasing revenues and/or decreasing expenditures/expenses), and relatively high fund balance (reserves) levels. To maintain its bond ratings, the City will need to continue to keep spending within or just slightly above projected revenues allowing the City to be able to adapt to changing economic conditions. Increased revenue, reserves and overall economic expansion within the City may help to improve our ratings even further. Items to note- Building Inspection Load] The comparison to other neighboring communities regarding inspections conducted in 2021 is below. City or Town Inspectors Full Time, 2021 Inspectors Part Time, 2021 # of Inspections in 2021 Annual Inspections per Day per/Inspector Average Inspections Per Day Per Inspector # of Outsourced Inspections # of Inspections Requiring Illinois Plumbing License Oswego 11 0 9360 850 36 10 868 Montgomery 2 0 3000 1,150 6 700 700 Kendall County 1 1 983 978 5 96 Sugar Grove 1 1 1217 1,217 0 160 694 PR 3 2558 BC 10 1314 GH 5 454 EEI 2 15 FD 4300 1639Yorkville309336 16 Items to note – Property taxes For fiscal years 2015 through 2018, the City unofficially adopted a plan to reduce its tax levy by 2% in FY 15, followed by a 1% each year through FY 18. Property taxes decreased at a rate quicker than we initially expected as follows: 3% in FY 15; 1.66% in FY 16; and 1.68% in FY 17. After holding the levy flat (0%) in 2016 (FY 18), over the next four years (FY 19 thru 22) Council decided to increase the levy by EAV growth generated from new construction only, resulting in nominal increases of approximately 3% for the current levy year. Property owners who see their EAV unchanged from year to year should pay relatively the same share of City taxes as the year prior. The corporate property tax budget assumptions within this proposal are relatively flat over the next several fiscal years, as any projected incremental revenues generated from new construction have been allocated to the police pension property tax levy so that the City can continue to fully satisfy its pension funding requirements. However, the entire country experienced high inflation in 2021 and the Property Tax Extension Limitation Law (PTELL) inflationary figure for the 2022 tax levy (ordinance to be considered in December 2022 for taxes payable in Summer 2023) is 7%. Because of Illinois’ PTELL rules, the maximum inflationary increase from 2021 to 2022 will be 5%. If the City’s new construction amounts are much less than 5%, the City would be functionally reducing its property tax levy as it relates to inflation. This strategy may not be fiscally tenable if it occurs for multiple years in a row. Along with this approval, the City Council also permitted separating the City and Library levies for the sixth year in a row. In the past when the levies were joined, property tax growth was determined in different ways for the City and the Library. This resulted in the Library’s levy amount growing at a much higher rate than that of the City. Essentially, this reduced the amount available to the City as the Library’s increase had to be accounted for within the City’s PTELL maximum. 17 The small picture – items to note in the General Fund Please accept the following information as discussion on individual line-items within the budget. These individual line-items may change between now and the date of approval based on City Council direction or staff recommendation (due to new information). Revenues are listed as “R#”, and expenditures are listed as “E#”. R1) Property Taxes – Corporate Levy 01-000-40-00-4000 a. As mentioned in the Items to Note section above, the property tax cap related inflationary variable is 5% for the December 2022 tax levy ordinance, to be paid in Summer 2023 and impacting the FY 24 figure. This is due to actual inflation in 2021 being north of 7%. While the City Council approved a FY 23 figure in November 2021 that only accounts for new construction, we may want to revisit the FY 24 number towards the end of calendar year 2022. As the five-year budget proposal is drafted, we have budgeted for conservative estimates of property taxes related to new construction only, with the corresponding revenue increases split at various allocations between this line-item and the police pension line-item. The FY 23 number for this line-item is higher than the aggregate property tax levy increase because the police pension property tax line-item is at 0% between FY 22 and FY 23. As a reminder, this line item does not include police pension, library operations or library debt service taxes. R2) Property Taxes – Police Pension 01-000-40-00-4010 a. After increasing by ~$100,000+ in each of FY 21 and FY 22, the actuarial determined contribution is flat in FY 23 due to several factors, but primarily strong equity returns. The percent funded has increased to 58.2% at the end of FY 21. FY 23 will represent the ninth year in a row that the City will meet or exceed its actuarial determined contribution. Future years funding amounts are estimates only and will be analyzed each year by the City’s actuary. As a general reminder, the City’s pension funding policy sets the 2040 target goal at 100%, even though the state mandate is currently 90% by 2040 and there is legislation considering extending the deadline to 2050. R3) Municipal Sales Tax 01-000-40-00-4030 R4) Non-Home Rule Sales Tax 01-000-40-00-4035 a. The Items to Note section contains a summary of the City’s positive sales tax performance before and during the pandemic. The City Council has set a policy in FY 22 to assume an approximate 20% growth from FY 21, dictating that any amount above that mark be dedicated to one-time capital projects in FY 23 or beyond, via an interfund transfer to the City-Wide Capital Fund. The figures in both line-items reflect 20%+ year-over-year growth, based on actual sales tax receipts received through February 2022. As a general reminder, the FY 22 year-over-year growth figures have been between 20% and 40% monthly, despite seeing double digit growth between FY 20 and FY 21. Starting in FY 23, we revert to a more normal 3% growth assumption. 18 R5) Electric Utility Tax 01-000-40-00-4040 R6) Natural Gas Utility Tax 01-000-40-00-4041 a. These revenue line-item represents the City’s locally imposed tax on electricity usage and natural gas usages, respectively. Both amounts are variable based on total usage which means this line-item is dependent upon seasonal weather patterns. For budgeting purposes, we have projected these amounts to be flat over the entire budget proposal. R7) Excise Tax 01-000-40-00-4043 a. This line-item was formerly called the Telecommunications Tax and represents a 5% tax on landline and cell phone usage. The amounts in this line-item have fallen in recent years, matching the decline in overall land-line phone usage. We assume this revenue stream will continue to decrease at a 10% rate each year. Of note, the tax in this line-item only applies to the phone portion of a cell phone bill, and not the data portion. R8) Cable Franchise Fees 01-000-40-00-4045 a. This line-item represents franchise fees received from Comcast, AT&T and Metronet. Total revenues are projected to be flat due to overall growth in new homes offset by a trend away from video services. R9) Hotel Tax 01-000-40-00-4050 a. Hotel tax revenues have bounced back from pandemic lows and exceeded historical norms due to having two local, name brand hotels. We have heard that room rentals are up due to a busy local economy and general domestic travel trends. R10) Video Gaming Tax 01-000-40-00-4055 a. Video gaming revenues have far exceeded expectations, which is in line with observed increases of restaurant and bar related revenues. Since 2019, the City has added 5 new video gaming locations and added more than 36 additional terminals. This line-item had dipped slightly during the pandemic but has almost doubled since then. R11) Amusement Tax 01-000-40-00-4060 a. Amusement taxes were impacted by the pandemic closing and/or limiting capacity at Raging Waves and NCG for the majority of FY 21, however those revenues have rebounded to their pre-pandemic levels in FY 22. We assume flat growth for FY 23 and beyond. This is the 3% tax charged on all amusement devices and tickets within the City. The maximum amount allowable under law for this tax is 5%. Most of this line-item is generated by Raging Waves, which has a large percentage of out-of-town visitors. The second largest contributor to this amount is NCG Movie Theater, although this amount currently has no net impact on the budget, as we are rebating 100% of the amusement tax to the movie theater developer until we rebate $200,000 total. We expect that figure to be reached in FY 24. At that point, the rebate drops to 50% thru January of 2024. 19 R12) Admissions Tax 01-000-40-00-4065 a. This is the 2.75% admissions tax charged at Raging Waves, authorized by their annexation agreement. This amount is remitted to Raging Waves to offset their on-site infrastructure costs. This tax expires in September 2026. R13) Business District Tax – Kendall Mrkt 01-000-40-00-4070 a. This line item represents the additional 0.5% general merchandise sales tax applicable to the Kendall Marketplace Business District. These proceeds are rebated in full (out of Admin Services) to pay debt service on the Kendall Marketplace bonds. This tax expires in January 2027. R14) Business District Tax – Downtown 01-000-40-00-4071 a. This line item represents the additional 1.0% general merchandise sales tax applicable to the Downtown Business District. These proceeds are rebated in full (out of Admin Services) to Imperial Investments, pursuant to their development agreement with the City. This tax expires in 2036. R15) Business District Tax – Countryside 01-000-40-00-4072 a. This line item represents the additional 1.0% general merchandise sales tax applicable to the Countryside Business District. These proceeds are rebated in full (out of Admin Services) to Kendall Crossing LLC, pursuant to their development agreement with the City. This tax expires in 2032. R16) State Income Tax 01-000-41-00-4100 a. Income taxes have greatly exceeded expectations due to a combination of favorable outcomes to municipalities, the general strength of the state economy, the City’s conservative budgeting principles, and population growth. First, the Governor had proposed to cut income tax sharing (LGDF) with municipalities in the state’s FY 22 budget proposal in exchange for closing corporate income tax loopholes (pitched as a 1:1 change). The corporate income tax loopholes were closed by the Illinois legislature, but the reduction in LGDF never was adopted by the state. Second, the state and IML have increased their per capita income tax estimates from around $98 in FY 20 to a FY 23 estimate of $132 per capita, due to variety of state and federal stimulus efforts boosting income tax payments into the state. Third, the City assumed the worst-case scenarios in both prior two factors. Finally, the City’s population growth due to a sharp increase in new housing starts was reflected in the 2020 decennial census results certified at the end of 2021. While there is much debate at the state level about how long the state’s stimulus boosted economy will continue to thrive, the IML per capita estimates are generally conservative in that regard. Additionally, there seems to be optimism that the state will consider increasing the LGDF share for municipalities in this 2022 Spring legislative session. For conservative budgeting purposes, we do assume 2% annual growth but no related income tax increase from increased LGDF percentages. 20 R17) Local Use Tax 01-000-41-00-4105 a. Use tax increased 29% between FY 20 and FY 21, driven by changes in on-line sales tax sourcing and the City’s population growth. Since the sales tax sourcing changes have been finalized by the state, there has been a modest reduction in “use taxes” but an equivalent increase in “sales taxes”. The IML is projecting ~$38 per capita for FY 23, which is lower than the historical high of $44 per capita in FY 21. We’ve kept that estimate flat at $38 per capita going forward. R18) Cannabis Excise Tax 01-000-41-00-4106 a. This line-item represents an 8% share of the State’s cannabis taxes, which must be used to fund crime prevention programs, training, and drug interdiction efforts. The IML estimate for this revenue is now $1.95 per capita, reflecting general overperformance of retail cannabis sales statewide. R19) Federal Grants 01-000-41-00-4160 a. The large bump in FY 21 represents the City’s receipt of CURE funds via the CARES Act, the Business Interruption Grant (BIG), and the Downstate Small Business Stabilization Grant. The FY 22 and FY 23 columns reflect $2.8m in federal ARPA funds sent to the City in $1.4m payments each year. These funds can be used for a variety of infrastructure, capital projects, and even operations in some cases. We propose to transfer these funds into the City-wide Capital (Fund 23) and Building and Grounds (Fund 24) funds to offset capital projects including building improvements, building construction, and sidewalk and roadway funding. R20) Building Permits 01-000-42-00-4210 a. Revenue figures within this line-item are budgeted at $500,000 in FY 23 (decreasing slightly thereafter) which will help offset personnel and contractual costs associated with conducting inspection activities. If during the year, all those costs are met, any excess building permit revenue would be transferred into the City-Wide Capital Fund for the use of one-time capital expenses. This prevents us from using one-time revenues for operating costs in the future. R21) Garbage Surcharge 01-000-44-00-4400 a. This line-item represents all revenue the City receives from residents for garbage services. Increases in this line-item reflect contractual rate changes only, and there is no material net impact within the budget as the cost of service is generally matched by revenues. The City’s current garbage contract with Waste Management runs through FY 22, and the new garbage contract with Groot runs through FY 27. R22) Administrative Chargeback 01-000-44-00-4415 a. This revenue represents that the General Fund will be reimbursed from the Water, Sewer, and TIF Funds for a portion of personnel costs. This is according to the time that employees whose salaries come out of the General Fund spend on water, sewer, and TIF related issues. 21 R23) Investment Earnings 01-000-45-00-4500 a. This line item consists of interest income earned from US Treasury securities and FDIC insured certificates of deposit (i.e., CD’s), in addition to having cash on account with First National, Illinois Funds, Illinois Trust and Associated Bank. Since the beginning of the pandemic interest rates have cratered but are expected to eventually return to more historical norms, as indicated by the gradual increase in interest earnings thru FY 27. R24) Reimbursement – Engineering Expenses 01-000-46-00-4604 a. Revenue figures within this line-item will offset the line item for engineering expenses to net out the engineering services to equal the $240,000 contract amount. R25) Miscellaneous Income 01-000-48-00-4850 a. This revenue line-item primarily represents green power civic grants from the City’s residential electric aggregation program. The FY 23 figure is lower than the FY 22 amount due to the change between Waste Management and Groot. We will likely not charge the Groot invoices to the City’s credit card and recoup the credit card rebates, as Waste Management doesn’t charge a credit card fee to pay invoices, and Groot does. E1) Salaries – All Departments Multiple #’s a. We are proposing a ~3% COLA or bargaining agreement approved increases and appropriate step increases for all non-union and union employees. We have budgeted for reasonable, but undetermined, salary increases in FY 23 through FY 26. E2) Health Insurance – All Departments Multiple #’s a. For FY 23 thru FY 27, we are assuming an annual 8% increase in health insurance and a 5% increase in dental costs. E3) IMRF – All Departments Multiple #’s a. The City’s employer rate substantially decreased by 20% in 2022, going from 11.11% to 8.90%, due to strong stock market returns by IMRF in 2020. While IMRF fund is very well funded compared to other State-wide pension systems, we are budgeting conservative increases in the employer contribution rates each year for FY 23 through FY 27. The preliminary 2023 rate will be available this April and staff will revise projections accordingly in the subsequent budget year. E4) Tuition Reimbursement – All Departments Multiple #’s a. Per the City’s tuition reimbursement policy, any approved degree programs are shown in the appropriate departmental budget. Currently, Deputy Chief Pfizenmaier (Police Department) is enrolled in a bachelor’s degree program at the University of Arizona (online) and Sergeant Stroup is pursuing a master’s degree at Aurora University. 22 E5) Training and Travel – All Departments Multiple #’s a. Travel and conferences are budgeted assuming all conferences occur as they would pre- COVID. We have seen some movement in national and state conferences to either push back the start dates of conferences or to pivot towards remote conferences. This could result in lower-than-expected year-end expenditures, but we would prefer to keep the amounts at normal levels on the off chance that conference opportunities resume. E6) Computer Replacement Chargeback – All Dept’s Multiple #’s a. These line-items reflect all standard laptop and desktop computer replacements for all employees in all departments, based on standards for replacement at 3 or 4 years depending on the piece of equipment and recommendations from the City’s IT consortium. E7) Commodity Assumptions – All Departments Multiple #’s a. Graduated increases in gasoline, electricity, natural gas, and simple contractual services are not based on any estimate of the details of the line-item, except where specifically noted in this budget section. From a conservative budgeting principle, we are purposefully trying to overestimate costs to hedge on unanticipated price increases on those items that are subject to market fluctuations. E8) Professional Services – All Departments Multiple #’s a. Professional services expenditures vary in each department and can be for a variety of services. For each department, we’ve included a brief sampling of the expenses coded out of this line-item. Full expense reports for this or any line-item can be obtained from the Finance Department at any time. b. Administration – Expenses for the minute taker, zoom remote meeting access, safe deposit box and background checks. c. Finance – GFOA CAFR award fee, utility billing processing and credit card fees, bank fees, police pension and OPEB actuarial fees, and the annual accounting software maintenance agreement. d. Police – Expenses for onsite shredding, Brazos, CAPERS annual fee, Power DMS Live Scan, Pace scheduler and WatchGuard. e. Community Development – Access to iWorQ (code enforcement and permit management software), consultant work related to the subdivision control ordinance (UDO), annual fees for ESRI GIS and Adobe Professional, and expenses for the minute taker. f. Street Operations – copier charges, parkway tree trimming, annual cloud storage fees for solar speed signs and CDL license renewal. g. Admin Services – General Fund related lobbyist charges. h. Water Operations –Utility billing processing and credit card fees, emergency leak detection, lobbyist charges, and BSI backflow monitoring. i. Sewer Operations – Sewer cleaning, alarm monitoring, utility billing processing and credit card fees, and manhole repair. j. Parks – background checks, copy charges, lightning detector annual fees, and park board minute taker fees. k. Recreation – Referees and umpires, recreation class instructors, graphic design, web track maintenance agreement, pest control, background checks, and park board minute taker fees. 23 E9) Office Cleaning – All City Hall Multiple #’s a. This line-item increases significantly across a few departments which have employees who will move into the new City Hall and Police Station. The new building is significantly larger than the old building, so we have made some conservative estimates of cleaning costs. We will discuss the exact scope of cleaning contracts later, after quoted or bid out by staff. E10) Salaries – Mayor 01-110-50-00-5001 E11) Salaries – Liquor Commissioner 01-110-50-00-5002 E12) Salaries – Alderman 01-110-50-00-5005 a. These line-items reflect the City Council’s approval of elected official’s salary changes for May 2023. E13) Auditing Services (Finance) 01-120-54-00-5414 a. The City went out to RFP in 2021 and awarded a five-year contract to Lauterbach and Amen which will expire in FY 27. 24 E14) Salaries – Police Officers 01-210-50-00-5008 E15) Salaries – Police Chief and Deputies 01-210-50-00-5011 E16) Salaries – Sergeants 01-210-50-00-5012 a. Last year’s staffing plan for the Police Department carries forward to this budget proposal. The City currently has 32 sworn officers budgeted in FY 22, which is the same amount of sworn officers that the City had in FY 21. The Commander position budgeted for in FY22 has been filled. We delayed in backfilling that position until FY23 and would request to hire one additional sworn officer bringing us to the previously authorized level of 33 Sworn Officers. We have included a regional staffing analysis for your use: City/Village Full-Time Sworn Staff Total Dept. Budget (Operating & Capital) Sworn Officers Per 1,000 Population (2020 Decennial Census) Cost Per Capita Batavia 41 $10,958,455 1.57 26,098 $419.89 Darien 34 $8,617,121 1.54 22,011 $391.49 Frankfort 32 $8,575,800 1.58 20,296 $422.53 Lisle 38 $6,400,000 1.56 24,223 $264.21 Lockport 41 $9,899,000 1.57 26,094 $379.36 Montgomery 33 $6,383,958 1.62 20,262 $315.07 New Lenox 37 $8,900,000 1.36 27,214 $327.03 North Aurora 32 $6,000,000 1.75 18,261 $328.57 Roselle 32 $9,004,865 1.40 22,897 $393.27 Westmont 38 $10,968,163 1.55 24,429 $448.98 Yorkville 32 $6,477,654 1.48 21,533 $300.82 Average 35 $8,380,456 1.54 23,029 $360.54 Other Communities of Note Plano 24 $2,786,382 2.05 11,691 $238.34 Sandwich 18 $2,622,000 2.49 7,221 $363.10 Oswego 51 $11,276,111 1.47 34,585 $326.04 Plainfield 61 $14,383,000 1.36 44,762 $321.32 To provide a benchmark for expenditures, communities with a similar population to Yorkville were surveyed. Cost Per Capita: Total Department Budget (Operating & Capital) divided by Population. Sworn Officers Per 1,000: Full-Time Sworn Staff divided by Population E17) Police Commission 01-210-54-00-5411 a. Sergeant testing will occur in FY 24 and FY 27. Patrol officer testing will occur in FY 23, 25, and 27. E18) Vehicle and Equipment Chargeback 01-210-54-00-5422 a. This line-item represents the gap between police impact fees and the amount of expenditures related to police-car purchases. 25 E19) Inspections 01-220-54-00-5459 a. Permits and permit revenues went unexpectedly higher again in FY 22, resulting in the decision to hire both a property maintenance inspector and a front desk employee in FY 22. These outsourced inspection costs should decrease significantly in FY 23 but will be offset by a corresponding process change on parkway trees and driveway inspections. These inspections were previously completed by EEI staff, at a greater cost than in-house employees. With the recent City staff hires, we can transition these inspections B&F in the near term at a rate cheaper than EEI, and then to City-staff in the mid-term, reducing the cost long-term. E20) Professional Services (Community Development) 01-220-54-00-5462 a. The FY 23 column for this line-item contains the remainder of the UDO project, which was authorized by City Council in February 2019 and delayed during 2020. E21) Operating Supplies (Community Development) 01-220-56-00-5620 a. The increase in FY 23 includes purchase of a digital plan review system for the Code Official, a new plotter for the department, and some miscellaneous pieces of equipment for the new property maintenance inspector. E22) Vehicle & Equipment Chargeback 01-410-54-00-5422 a. This line-item represents the gap between public works impact fees and the amount of expenditures related to public works vehicle and equipment purchases. E23) Mosquito Control 01-410-54-00-5455 a. The line-item expense for mosquito control represents treatment of storm sewer inlets only. This item had not been completed in FY 20, 21, and 22 primarily due to purchasing manager staffing turnover. We expect to re-engage this service in FY 23 (Summer 2022). E24) Garbage Services – Senior Subsidy 01-540-54-00-5441 a. This line item represents the total amount of the current senior garbage subsidy. The subsidy is 20% for all seniors and 50% for all seniors on the Circuit Breaker program. Currently, we have 850 senior accounts and 52 circuit breaker senior programs. E25) Purchasing Services 01-640-54-00-5418 a. This line-item represents the Purchasing Manager shared with the Village of Oswego. The term of the intergovernmental agreement expires on December 31, 2026. E26) IDOR Administration Fee 01-640-54-00-5423 a. This line-item represents the amount of the City’s sales locally imposed sales and excise taxes that are being swept by the State of Illinois. 26 E27) GC Housing Rental Assistance Program 01-640-54-00-5427 a. This line-item represents the City’s cost to run the housing assistance program for the GC Housing development, as approved in Ordinance 2016-21. The estimated maximum annual liability for this program is $12,000, and the actual numbers can fluctuate by a few thousand dollars per year, depending on the recipients’ income levels. We have conservatively estimated 10% to 15% increases each year after FY 23. The ordinance contemplates the program expiring in FY 26, related to the development agreement approved for the project. For continuity and conservative budgeting purposes, we assume the program will be renewed for FY 27. E28) Utility Tax Rebate 01-640-54-00-5428 a. This line-item represents the electric and natural gas utility taxes rebated to Wrigley as part of the Skittles factory expansion. The last rebate is scheduled to occur in FY 22. E29) Facility Management Services 01-640-54-00-5432 a. This line-item represented the Facility Services Manager shared with the Village of Oswego. This position’s costs are now housed in the (24) Building and Grounds Fund. The term of the intergovernmental agreement expires on December 31, 2022, with notice to terminate due by June 30th. We recommend continuing this position through FY 27. E30) Amusement Tax Rebate 01-640-54-00-5439 a. As part of the Countryside redevelopment project incentives, the City is refunding a portion of the amusement tax to the Movie Theater developer. This amount should equal the amount of amusement tax generated by the Movie Theater up to $200,000. We expect that this incentive will be satisfied in early FY 24. All further proceeds will be rebated at 50% until January 2024. E31) KenCom 01-640-54-00-5449 a. This line-item represents the City’s contributions to KenCom, based on the intergovernmental agreement for annual funding, the intergovernmental agreement for New World software usage, the City’s purchase of a T1 line through Comcast for a direct connection into Kendall County, and the KenCom budget. This line-item is estimated by staff in February of each year for the upcoming FY budget, but the actual dollar amounts are not finalized until the end of each calendar year. E32) Information Technology Services 01-640-54-00-5450 a. This line-item covers our base level IT contract, some annual special projects, all Microsoft Office licensing, and various other licenses for network components. This line-item also includes the purchase and implementation of a full ERP in FY 23 and FY 24. The General Fund and this line-item are expected to absorb about 70% of the cost of the ERP, and the remaining costs have been apportioned out to the Water and Sewer Funds. 27 E33) Building and Grounds Chargeback 01-640-54-005453 a. This line-item represents the General Fund’s coverage of 80% of the shared Facilities Manager position with Oswego and the personnel costs for the Public Works Department’s Building and Grounds Maintenance Worker II, hired in FY 22. Both expenditures are housed in the Building and Grounds Fund. E34) Professional Services 01-640-54-00-5462 a. This line-item covers half of the Yorkville cost of the state lobbyist (shared with Montgomery and Oswego) and half of the Yorkville cost of the federal lobbyist (shared with Kendall County, Oswego, and Montgomery). The remaining amount of Yorkville’s contribution for these contracts are covered in the water fund. E35) Engineering Services 01-640-54-00-5465 a. This is the gross cost of all EEI expenses which are not related to capital projects. It includes $240,000 of contract-related expenses plus non-contract related expenses (subdivision- infrastructure inspections, home construction based public sidewalk and drainage inspections, and/or reimbursable development work). E36) Economic Development 01-640-54-00-5486 a. The City’s contract for economic development consulting with Lynn Dubajic of DLK, LLC was renewed in January 2022, for a term extending through 2024. E37) Sales Tax Rebate 01-640-54-00-5492 a. This line item represents the 50% share of rebated sales tax to developers, pursuant to past economic incentive agreements entered with the City. Sales tax rebate growth is pegged to overall sales tax growth, as mentioned above. E38) Business District Rebate 01-640-54-00-5493 a. Currently, this expenditure line-item corresponds with the revenue line-items of the same amount (less the State’s administrative fee of 2%), as this tax is rebated 100% to the developers of the Kendall Marketplace, Kendall Crossing, and the downtown business district. E39) Admissions Tax Rebate 01-640-54-00-5494 a. Currently, this expenditure line-item corresponds with a revenue line-item of the same amount, as this tax is rebated 100% to Raging Waves. This rebate is set to expire in FY 27. E40) Contingency 01-640-70-00-7799 a. This line-item represents the Mayor’s request to identify funding for various unplanned expenditures throughout the year. At time of budget, no specific projects or purchases are planned for this line-item. 28 E41) Transfer to City-Wide Capital 01-640-99-00-9923 a. The FY 22 column includes the original transfer amount needed to fund the FY 22 City-Wide Capital budget, sales tax overages as benchmarked by City Council, and funds to offset the DCEO Downtown Grant, should it be awarded. The FY 23 column includes funds to cover the FY 23 City-Wide Capital program plus designated ARPA funds. E42) Transfer to Building & Grounds 01-640-99-00-9924 a. The FY 22 column includes the normal transfer to fund the long-term Building and Grounds capital program, a full ARPA fund payment, plus additional funds as a down payment for the future PW building. E43) Transfer to Debt Service 01-640-99-00-9942 a. This line-item represents the amount the general fund covers of the 2014B bond, which initially financed a streets rehab program from the mid-2000s and will be retired in FY 23. The property taxes on the 2014B bond were completely abated in the 2017 tax levy cycle (FY 19 budget). E47) Transfer to Sewer 01-640-99-00-9952 a. This line-item represents the City’s transfer of non-home rule sales tax dollars being transferred into the Sewer Fund to pay for a portion of the yearly debt service on the 2011/2022 refinancing bond. The increase in FY 23 matches the sewer department’s projected capital expenditures and debt service payments. E48) Transfer to Parks and Recreation 01-640-99-00-9979 a. This line-item represents the City’s operational transfer to fund Parks and Recreation expenses. The increase in the transfer in FY 23 and beyond is primarily due to the purchase of several large Parks vehicles, equipment, and playgrounds, which are mainly housed in the capital funds but are linked to a chargeback within the Parks Department. E49) Transfer to Library Operations 01-640-99-00-9982 a. This line-item transfer covers liability and unemployment insurance for the Library. 29 The small picture – all other funds Fox Hill SSA (11) R1) Property Taxes 11-000-40-00-4000 a. The FY 22 projected revenue figure of $16,034 reflects incorrectly levied $72.55 per home per year tax amount, as mentioned during the Fox Hill SSA levy discussion in November 2021. The FY 23 proposed amount reflects the $97.29 per home per year tax amount, as approved by the City Council in November 2021. The 2021 levy materials also forecasted the property taxes for FY 24 and FY 25, with $11 increases per year. Of note, the long-term debt on past projects and the negative fund equity will be cleared in FY 25. E1) Professional Services 11-111-54-00-5462 a. The City ended use of a HOA management company in FY 21. E2) Outside Repair and Maintenance 11-111-54-00-5417 a. The FY 23 amount reflects our best estimate for the annual maintenance contract for mowing and landscaping, and the re-installation of the subdivision entrance sign. The sign project is being offset by funds given to the City by IDOT for the Route 34 project in FY 17. The FY 23 column contains money for crack sealing and sealcoating the trails in the subdivision, as these components were delayed from FY 22. Sunflower SSA (12) R1) Property Taxes 12-000-40-00-4000 a. The FY 23 revenue figures reflect the ~$180 levy per home that was discussed by the City Council during the levy approved in November 2021. The 2021 levy materials also forecasted the FY 24 levy at $188 per home per year. Of note, the long-term debt on past projects and the negative fund equity is expected to be cleared in FY 23. E1) Pond Maintenance 12-112-54-00-5416 a. In FY 23 and beyond, the City is budgeting for annual algae treatments and basin monitoring. E2) Professional Services 12-112-54-00-5462 a. The City ended use of a HOA management company in FY 21. E3) Outside Repair and Maintenance 12-112-54-00-5495 a. This line-item reflects our best estimate for the annual maintenance contract for mowing, tree trimming, and landscaping the subdivision entrances. Motor Fuel Tax Fund (15) R1) Motor Fuel Tax 15-000-41-00-4112 a. The FY 23 revenue figures reflect the City’s share of the state’s motor fuel tax at $23.50 per capita (IML estimate) and our certified population of 21,533. In subsequent years, the amount of the tax will increase by an inflationary factor each year. 30 R2) MFT High Growth 15-000-41-00-4113 a. The MFT High Growth line item represented a supplemental MFT appropriation that was created soon after the State’s 2009 capital bill. With the passage of the 2019 capital plan, the state has said it will decrease high growth funding by 75%, although this has yet to happen in practice. R3) Transportation Renewal Tax 15-000-41-00-4114 a. When the state increased motor fuel taxes as part of the 2019 capital plan, they chose to break out a portion of the increase and distribute it to several transit agencies and transportation purposes. The remainder of the tax was pegged to inflation and distributed to municipalities on a per capita basis. The FY 23 figures represent a $17.70 per capita distribution. R4) Rebuild Illinois 15-000-41-00-4115 a. The state issued new capital bonds in 2020 to fund a number of projects including but not limited to bondable projects in municipalities. Yorkville’s allocation was more than $1.2m, to be distributed in three installments in FY 21, 22, and 23. In February 2021, the City Council reviewed the use of these funds in the Fox Hill subdivisions and adopted an MFT resolution accordingly. The remaining distributions of these revenues will be deposited in FY 23 to offset the expenditures occurring in FY 22. E1) Salt 15-155-56-00-5618 a. Salt prices for FY 22 were impacted by supply chain issues, resulting in the state having to bid out the bulk purchase of salt twice. The $65 per ton salt price was within historical norms, and we have conservatively budgeted for FY 23 and beyond at $95 per ton. E2) Fox Hill Improvements 15-155-60-00-6005 a. This line-item represents the one-time expenditures for road resurfacing in Fox Hill, to be funded by the Rebuild Illinois revenues. E3) Road to Better Roads 15-155-60-00-6025 a. The FY 23 column reflects the roads chosen by the City Council in late 2021 and bid out in February 2022. E4) Pavement Striping Program 15-155-60-00-6028 a. This line-item contains various pavement striping projects throughout town, as dictated by the City’s Road to Better Roads program, and other locations on an as needed basis. For FY 23 we have plans to stripe parts of Bristol Bay, Kennedy Road, and Cannonball Trail north of Route 34. E5) Route 47 expansion 15-155-60-00-6079 a. The final payments to the state for the City’s contribution to the Route 47 expansion through downtown Yorkville will be made in FY 23. 31 City-Wide Capital Fund (23) R1) Federal Grants – STP Bristol Ridge 23-000-41-00-4163 a. The City was notified in November 2021 that the project had been moved forward for eligible funding via the Kane/Kendall Council of Mayor’s review of eligible Surface Transportation Project (STP) grant applications. The City had entered into a design engineering agreement in 2021, and the project is prepared to go to letting in June 2022. We anticipate the project will be completed in FY 23 and grant reimbursement received in the same year. The grant will fund approximately 75% of the total project, leaving a net construction cost to the City of around $160,000. R2) DCEO Rebuild Downtown 23-000-41-00-4164 a. In late 2021, the City applied for a major downtown redevelopment grant via the State’s DCEO ReBuild Downtown grant program. As of time of this memo, the grant application is under review, with a decision expected sometime in 2022. For conservative budgeting purposes, we assume the grant will be awarded, the project completed, and the grant reimbursement received in FY 23. R3) Van Emmon LAFO 23-000-41-00-4165 a. This line-item assumes the City receives a grant award for and completes the E Van Emmon resurfacing project. This grant application was reviewed at the February 2022 Public Works Committee meeting and is up for consideration by the City Council at the February 22, 2022 meeting. R4) Building Permits 23-000-42-00-4210 a. This line-item corresponds to any building permit revenues received above and beyond related staffing and operational costs in the Community Development Department. The City’s past practice has been to identify these unexpected revenues as available for use for one-time capital projects. For conservative budgeting purposes, we do not assume any revenue in FY 23. R5) Road Contribution Fee 23-000-42-00-4222 a. The road contribution fee is an impact fee collected at time of building permit for developments that were generally constructed after 2006. These funds must be spent on the regional roadway system, and in some subdivisions, there are specific earmarks for use of these funds. R6) Road Infrastructure Fee 23-000-44-00-4440 a. The FY 23 column reflects the $8 per month per household fee collected as part of the utility bill. This fee amount has been unchanged since implementation in FY 14. Any growth in revenue in future years is assumed from housing count increases. R7) Reimb - Com Ed 23-000-46-00-4606 a. This line-item includes Com Ed’s reimbursement to the City for Corneils Road resurfacing. This project was approved by the City and will be completed in FY 23 as part of a greater Com Ed infrastructure expansion in the immediate area. 32 R8) Reimb – Grande Reserve Improvements 23-000-46-00-4612 a. The City Council approved a Grande Reserve annexation agreement in FY 21, which included reimbursement of Mill Road projects costs from the developer to the City. Most of the project was completed in calendar year 2021, but some of the project costs may fall in FY 23. Most of the FY 23 column is for collected and escrowed road contribution fees which will be classified as new revenue and used to offset Kennedy and Mill Road intersection improvements, expected in FY 23. The same collection, escrow, and revenue classification will be made in FY 24 for the Kennedy Road and Freedom Place intersection. These projects will not move forward unless the building permits and corresponding impact fees are received by the City. The schedule narrated above represents the earliest possible timelines for revenues. R9) Reimb – Bristol Bay annex 23-000-46-00-4618 a. The $171,000 in FY 27 represents the City’s expected IDOT contribution towards the pavement gap between the IDOT construction boundaries for the Route 47 north expansion project and the current pavement boundaries of Bristol Bay Drive and Bertram Drive. The actual project is estimated at $250,000, gross. R10) Reimb – Raintree Village 23-000-46-00-4636 a. The City agreed to accept responsibility for the completion of certain pieces of infrastructure in the development as part of a broader development agreement in 2019. This line-item represents the completion and final payment from the escrow account for the infrastructure in Raintree Village. There is no net cost to the City for this project at this time and all funds will be spent on punchlist related items. E1) Engineering Services 23-230-54-00-5465 a. The FY 23, 24, 25, and 27 columns represent minor design and construction engineering costs for various small projects like pavement striping. The larger jump in FY 26 represents an expected update to the City’s LIDAR based road survey and scoring system update, as referenced in the RTBR presentation in Fall 2021 to City Council. E2) Fox Hill Improvements 23-230-60-00-6005 a. The streetlights in Fox Hill have been deteriorating and staff has replaced the light poles on an as needed basis. The FY 22 and FY 23 columns represent the City doing most of the installation work in house and some of the repairs through a vendor. E3) Mill Road Improvements 23-230-60-00-6012 a. The FY 23 column represents the final payments for the Grande Reserve developer funded Mill Road improvements. 33 E4) Road to Better Roads 23-230-60-00-6025 a. This line-item includes some leftover payments from the FY 22 Road to Better Roads program and the Fox Hill Rebuild IL project, the non-MFT portion of the FY 23 Road to Better Roads program, pavement preservation initiatives ($60,000), Poplar Drive railroad crossing improvements mandated by Omnitrax and the City’s previous agreements with Omnitrax (estimated at $200,000), and the potential intergovernmental agreements covering Fox Road and the Cannonball Trail curve. E5) Bristol Ridge Road 23-230-60-00-6032 a. The FY 23 column represents completion of the project with grant funds, as mentioned in the revenue section above. E6) Shared Use Path Maintenance Program 23-230-60-00-6033 a. The City has not yet calculated the estimated annual cost to properly maintain its entire trail system. Currently, we recommend an average annual expenditure of $140,000 for this program. Exact locations and details will be presented to Council later, based on bidding schedules. Additionally, the scope could be increased and/or the cost could be decreased if the City Council approves the purchase of the proposed seal coat machine. E7) Raintree Village Improvements 23-230-60-00-6036 a. As referenced in the revenue section above, the City agreed to complete certain pieces of infrastructure in the subdivision. This line-item and the FY 23 column represents the final pieces of infrastructure to be completed by the City. E8) Parking Lot Maintenance Program 23-230-60-00-6037 a. The City has not yet calculated the estimated annual cost to properly maintain its entire parking lot system. Currently, we recommend an average annual expenditure of $151,000 for this program. Exact locations and details will be presented to Council later, based on bidding schedules. Additionally, the scope could be increased and/or the cost could be decreased if the City Council approves the purchase of the proposed seal coat machine. E9) Sidewalk Replacement Program 23-230-60-00-6041 a. The City has not yet calculated the estimated annual cost to properly maintain its entire sidewalk system. Currently, we recommend a $200,000 annual program for the next few years. Sidewalks can be chosen on a worst-first basis, as there is no value advantage to a replacing a sidewalk at certain times in its lifespan, and we propose no further analysis or study estimate to strategically make project decisions. E10) Route 71 (Rt 47- Rt 126) Project 23-230-60-00-6058 a. This line-item represents a portion of the City’s local share of costs for the Route 71 expansion project. This project began in FY 19, and we expect the invoices to be paid by the City through FY 23. 34 E11) US 34 (IL 47 / Orchard Rd) Project 23-230-60-00-6059 a. This line-item represents a portion of the City’s local share of costs for the Route 34 eastern expansion project. This project began in FY 18 and we expect the invoices to be paid by the City through FY 23. The funds budgeted are based on the IDOT approved bids but do not consider any possible change orders. E12) Route 47 (Rte 30 / Water Park Way) 23-230-60-00-6063 a. The state has construction funding available for the expansion of Route 47 on the northside of town. This line-item represents the earliest possible state construction timeline and the City’s financial responsibility according to a previously approved memorandum of understanding. E13) Baseline Road Improvements 23-230-60-00-6071 a. Baseline Road is one of the worst rated roads in the City, and this project was previously on the unfunded capital projects list. We propose to complete a mill and overlay over the entire City stretch from Route 47 to the township section of Baseline (east of Eldamain Rd). This project will not touch the bridge deck or substructure, which are both set to be replaced by IDOT as part of the Route 47 north expansion project. E14) Rebuild Downtown Project 23-230-60-00-6073 a. As mentioned in the revenue section above, this line-item assumes the City receives the state / DCEO Rebuild Downtown grant award in FY 23. This project will not occur without state grant award. E15) Corneils Road Improvements 23-230-60-00-6085 a. As referenced in the revenue section above, ComEd will be reimbursing the City 100% for the costs related to resurfacing Corneils Road. E16) Kennedy Road (Freedom Place) 23-230-60-00-6087 E17) Kennedy Road (Mill Road) 23-230-60-00-6088 a. Both projects are set to occur within the five-year budget, based on the growth patterns of the Grande Reserve subdivision and the City’s collection of the $2,000 per unit road contribution fee. As stated in the revenue section above, the City plans to escrow all road contribution fees collected within the Grande Reserve subdivision for use on the Kennedy Road near Freedom Place and north of the BNSF railroad tracks. The Freedom Place project will commence when enough funds are escrowed to complete the work (estimated FY 24) and the north section of Kennedy Road (near the regional park and the Mill Road intersection) is proceeding with anticipated funds already received. E18) Kennedy Rd Bike Trail 23-230-60-00-6094 a. This line item contains the final gross expenses from the construction of the trail. Pursuant to the commitment made by the Push for the Path group in 2012, the City’s estimated local share in the amount of $217,000 was covered entirely through private donations and grant funding. 35 E19) Bristol Bay Subdivision 23-230-60-00-6098 a. This line-item represents the City’s share of costs associated with extending the existing east- west roads in the Bristol Bay subdivision to connect to the future Route 47 northern expansion. E20) Principal Payment (2014A Bond) 23-230-81-00-8000 E21) Interest Payment (2014A Bond) 23-230-81-00-8050 a. This line-item contains the debt service for a 20-year bond associated with the Game Farm Road project. Building and Grounds Fund (24) R1) Development Fees – Municipal Bldg 24-000-42-00-4218 a. This line-item contains revenue received by the City at time of building permit via a municipal building impact fee. This fee is either $150 or $1,752 per new dwelling unit, depending on the subdivision. R2) Building and Grounds Chargeback 24-000-44-00-4416 a. As mentioned in the General Fund narratives above, this line-item represents 80% of the cost of the shared Facilities Manager and the personnel costs of the Building and Grounds Maintenance Worker II hired in FY 22. R3) Bond Proceeds 24-000-49-00-4900 R4) Premium on Bond Issuance 24-000-49-00-4903 a. These line-items represent two bond sales in FY 22 for $9.785m for all costs associated with the Prairie Pointe land acquisition and building renovation. In addition, a projected bond sale of $22m is included in this line item in FY 24 related to the construction of a new Public Works facility. The remaining 20% of these costs are allocated between the Water and Sewer Funds. R5) Transfer from General 24-000-49-00-4901 a. This line-item contains future general fund transfers to cover the debt service payments on the 2021 bond and the 2023 bond. R6) Transfer from City-Wide Capital 24-000-49-00-4924 a. Approximately $350,000 of the transfer in FY 22 represents the amount set aside as savings for the Prairie Pointe building project, as referenced in the FY 21 budget amendment proposal. R7) Transfer from Water 24-000-49-00-4951 a. This line-item contains future Water Fund transfers to cover the debt service payments on the 2023 bond (PW facility). R8) Transfer from Sewer 24-000-49-00-4952 a. This line item contains future Sewer Fund transfers to cover the debt service payments on the 2023 bond (PW Facility). 36 E1) Facility Management Services 24-216-54-00-5432 a. This line-item represents the City’s cost of the Facilities Manager, as shared with Oswego through intergovernmental agreement. The term of the intergovernmental agreement expires on December 31, 2022, with notice to terminate due by June 30th. We recommend continuing this position through FY 27. E2) Property and Building Maintenance Services 24-216-54-00-5446 a. The FY 22 column contained $75,000 for PW building study and design costs, with the remainder going to normal building maintenance projects as determined by the City’s Facilities Manager. For FY 23, we propose that a portion of this line-item will go towards future PW facility planning and normal building maintenance projects as they come up. E3) City Hall Improvements 24-216-60-00-6030 a. This line-item contains funding for base bids plus relevant alternates, as opened on February 15th, plus all known supplemental purchases and estimates of supplemental purchases to be determined. E4) Public Works Facility 24-216-60-6042 a. The $22m listed in FY 24 and 25 assumes successful completion of PW facility construction in 2023 and debt service payments in 2024. Given that a Public Works facility cost should be partially borne by the Water and Sewer Funds, and the City has a significant amount of debt service retiring in the near term, we chose to show the impact of the building construction in the Building and Grounds, General, Water, and Sewer Funds. The related debt service is currently evenly split 1/3 each in the General, Water, and Sewer Funds. E5) Principal Payment (2021 Bond) 24-216-82-00-8000 E6) Interest Payment (2021 Bond) 24-216-82-00-8050 E7) Principal Payment (2022 Bond) 24-216-95-00-8000 E8) Interest Expense (2022 Bond) 24-216-95-00-8050 a. These line-items represent the debt service on the two bond sales of ~$9.26m in FY 22 for Prairie Pointe land acquisition and building renovation. E9) Principal Payment (2023 Bond) 24-216-86-00-8000 E10) Interest Payment (2023 Bond) 24-216-86-00-8050 a. These line-items represent the debt service on a bond sale in FY 24 of $22m. E11) Transfer to City-Wide Capital 24-216-99-00-9923 a. The amount in the FY 22 column represents the reimbursement of land acquisition proceeds for the Prairie Pointe property to the City-Wide Capital Fund from 2021 bond proceeds. 37 Vehicle and Equipment (25) R1) Building and Grounds Chargeback 25-000-44-00-4416 R2) Police Chargeback 25-000-44-00-4420 R3) Public Works Chargeback 25-000-44-00-4421 R4) Parks & Recreation Chargeback 25-000-44-00-4427 a. As discussed in the general fund line-item narrative, these line-items represent transfers from the General Fund (police & public works), Building and Grounds Fund, Parks and Recreation Fund to cover the gap between vehicle and equipment purchases and available funds in the respective departments. R5) Miscellaneous Reimb – Park Capital 25-000-46-00-4692 a. This line-item contains two separate developer reimbursements for parks projects itemized below: ~$50,000 from leftover Raintree Village subdivision improvement proceeds for a project to be determined and $50,000 from the Grande Reserve developer for construction of a pickleball court, as contemplated by the City Council in February 2022. R6) Sale of PW Capital 25-000-49-00-4921 a. As part of a larger purchase of capital equipment (outlined below), staff expects to sell various pieces of equipment in FY 23, including but not limited to an old ditch mowing tractor, an old leaf vacuum, and the PW Director’s Ford Explorer. Each sale will be processed according to the City’s disposal of property policy. E1) Rental and Lease Purchase (Police) 25-205-54-00-5485 a. This line-item contains all costs associated with the City’s police body camera program, as approved by the City Council in January 2022. E2) Equipment (Police) 25-205-60-00-6060 a. This line-item contains $20,000 in each of FY 23 and FY 24 for the purchase of more speed signs and message boards. The Police have found usefulness in the current speed signs and would like to expand them to more areas. E3) Vehicles (Police) 25-205-60-00-6070 a. The annual target for squad car replacement is somewhere between $200,000 and $300,000. We propose to fund 3 new police cars annually each year of this budget proposal, which is an increase from last year’s budget proposal which had some years at 2 cars and some years at 3 cars. Given local supply chain issues, we expect to bring pre-authorization for the FY 23 cars to the March Public Safety Committee meeting. E4) Computer Equipment and Software (General Govt) 25-212-56-00-5635 a. This line-item is new and contains all the laptop-desktop replacements for the entire City. Like the vehicle chargebacks, each department pays for their computer replacements via a chargeback in each fund. The City is on a 3 or 4-year replacement cycle for computers. 38 E5) Equipment (Public Works) 25-215-60-00-6060 a. The FY 23 proposal includes a seal-coating machine at $60k, a striping machine at $9k, a grapple bucket for $15k, a gator replacement (UTV) at $15k, a new ditch mowing tractor at $95k (gross cost – will pair with the $40k trade in mentioned above), a flatbed trailer for $15k, a new wheel loader for $175k, several snowplow blades and a new brine loading rig at $25k. Items above worth more than $25k each will be presented to City Council for approval at a future committee / council meeting. Items worth less than $25k can be authorized by staff, and detailed information about the use of each of these items will be distributed in a supplemental memo forthcoming by Director Dhuse. The FY 24 and beyond columns include a regular scheduled funding amount to meet long-term equipment replacement schedules. E6) Vehicles (Public Works) 25-215-60-00-6070 a. The FY 23 proposal includes a $223k for a Peterbilt cab, chassis, and buildout previously approved by City Council in March 2021 and still awaiting delivery, a new electrical bucket truck for $230k, a new leaf vacuum truck for $110k, a new small pickup truck for the Director and for small plowing jobs, a new F250 pickup truck for the City’s current Building and Grounds Maintenance Worker II employee, and a new single axel large dump truck for $240k. All items not already approved by the City Council will be presented to City Council for approval at a future committee / council meeting. Detailed information about the use of each of these items will be included in a supplemental memo forthcoming from Director Dhuse. The FY 24 and beyond columns include a regularly scheduled funding amount to meet long-term equipment replacement schedules. E7) Principal Payment (PW 185 Wolf Street bldg.) 25-215-92-00-8000 E8) Interest Payment (PW 185 Wolf Street bldg.) 25-215-92-00-8050 a. These line-items cover the annual purchase installment payments to the property seller for the Public Works south building. The final payment will not occur until November 2028. E9) Park Improvements 25-225-60-00-6010 a. The five-year budget proposal contains various playground replacements, based on the useful lifespan of the playground equipment installed at all parks in town. The Parks Department has mapped out every playground and when it needs to be replaced and this budget fully funds that plan. Obviously, equipment can be delayed or moved around in timing based on ongoing analysis and funding considerations. For FY 22, staff ordered the playground equipment for and are planning on refurbishing both Price and Fox Hill parks. Due to supply chain issues, the City has not received the playground equipment pieces. Staff expects to receive the equipment in FY 22. The FY 23 column includes payment of final invoices on the Sleezer park, installing a new pickle ball court, and the replacement playground at Kiwanis Park. FY 24 includes replacement playgrounds at Rice, Rotary, and a new playground in Countryside. For FY 25, replacements for Cannonball, Gilbert, and a new playground at Prestwick. For FY 26, we expect to replace playgrounds at Sunflower, Bridge, and Raintree Park A. For FY 27, we propose to replace playgrounds at Stepping Stones and Bristol Station playgrounds. 39 E10) Equipment (Parks Capital) 25-225-60-00-6060 a. The FY 23 column contains a “normal program” of $50,000 in various equipment replacement, plus a $24,000 purchase for a new gator vehicle. E11) Vehicles (Parks Capital) 25-225-60-00-6070 a. The FY 23 column contains a “normal program” of $50,000 in vehicle replacements (FY 23 – cargo van), plus the unexpended FY 22 column for pickup replacements not ordered due to supply chain issues. Debt Service Fund (42) E1) Principal Payment (2014B Refunding) 42-420-79-00-8000 E2) Interest Payment (2014B Refunding) 42-420-79-00-8050 a. The FY 23 column represents the final bond payment for the 2007 In-town road program. Water Fund (51) R1) DCEO – General Infra Grant 51-000-44-00-4166 a. The City was notified in early 2022 that it is the recipient of a $100,000 general state infrastructure grant through DCEO. We have completed the paperwork to put these funds towards the water tower rehab project and are awaiting formal distribution of the funds as of February 2022. R2) Water Sales 51-000-44-00-4424 a. As discussed in the Items to Note section below, we propose a water rate increase on an interim basis towards funding the Lake Michigan water source project, including a number of engineering studies needed and proposed in FY 23. The current water rate is $17 bi-monthly base rate for the first 350 cubic feet of water plus $4.30 per 100 cubic feet thereafter. We propose to change the base rate to $24 bi-monthly on September 1st and change the volumetric rate to $4.80 per 100 cubic feet thereafter, on January 1, 2023. R3) Water Infrastructure Fees 51-000-44-00-4440 a. No change is proposed for the Water Infrastructure Fee for FY 23. It is currently set at $8.25 per month through the end of FY 22 and will need to be reauthorized for FY 23. R4) Water Connection Fees 51-000-44-00-4450 a. For FY 22, we expect 100 new housing starts, which should net approximately $3,000 in revenue per home. Each subdivision has its own water connection fee amount, depending on when the subdivision was annexed. R5) Rental Income 51-000-48-00-4820 a. This line-item contains rental and lease fees from various cellular and internet antennas on City water towers. 40 E1) Administrative Chargeback 51-510-54-00-5401 a. This line-item represents the cost of Administration and Finance Department staff spending time on utility billing and water projects. The exact breakout of costs is included in the attached administrative chargeback exhibit. E2) Water Meter Replacement Program 51-510-54-00-5404 a. The City needs to replace water meters older than 20 years to accurately capture water usage and revenue. Unaccounted for water loss can be partially attributed to old water meters, and the IDNR requires the City to lower its unaccounted-for water loss when switching to Lake Michigan. Additionally, the City has a patchwork inventory of water meter brands and systems and the staff recommends we move towards an easy-to-use tower-read or drive-by water meter system to lower staff time spent on water meter reading. The City has approximately 7,500 water meters and we propose to replace around 3,500 meters in the next four fiscal years by utilizing an outsourced contractor (approximately 900 meters per year). Exact details will be provided to the Public Works committee when a bidding package can be drafted by staff. E3) Building and Grounds Chargeback 51-510-54-00-5453 a. This line-item contains a small portion of personnel costs for Buildings and Grounds employees as outlined within the chargeback exhibit. E4) Water Main Replacement Program 51-510-54-00-5404 a. The line-item expenditure represents the dollar amount we can fund for water infrastructure as part of the program through FY 27. This line-item was formerly branded as Road to Better Roads, but we recommend changing it this year because a good portion of the projects within are not caused by pavement projects. E5) Professional Service 51-510-54-00-5462 a. This line-item contains costs for normal, annual professional services (~$55,000), a portion of the cost of the ERP system a leak detection study, and the costs associated with the City’s federal and state level lobbyists. E6) Water Sourcing - DWC 51-510-60-00-6011 a. This line-item was previously named “land acquisition” when it contemplated purchase of a property for the Fox River regional water plant. Per the Items to Note section above, we have programmed enough funds to complete a variety of Lake Michigan / DuPage Water Commission (DWC) engineering studies and analyses in FY 23, 24, and 25. The remaining FY 24 through FY 27 expenditures and corresponding revenue increases will be discussed later this year by the City Council. E7) Water Tower Rehab 51-510-60-00-6015 a. This line-item contains repainting the north-central water tower in FY 23 and the south- central water tower in FY 25. E8) Well Rehabilitations 51-510-60-00-6022 a. The City is planning to rehab two wells in FY 23, Well 7 and Well 4. 41 E9) Equipment 51-510-60-00-6060 a. The FY 23 column contains $30,000 for a bulk water, metered dispenser. This dispenser will be used by contractors and other organizations to easily access and pay for bulk water purchases. E10) Route 71 Watermain Relocation 51-510-60-00-6066 a. This line-item contains the water-related local project costs for the Route 71 expansion project. E11) Vehicles (Water Dept) 51-510-60-00-6070 a. The amount in FY 23 represents two new transit vans (used for JULIE locates and other light-duty work) and one new pickup truck each year thereafter (fully funded replacement schedule). E12) Rebuild Downtown Project 51-510-60-00-6073 a. This line-item assumes the City’s Downtown grant application is approved by the DCEO sometime in FY 23 and is then completed over the next two fiscal years. E13) Cation Exchange Media Replacement 51-510-60-00-6081 a. The City’s water treatment facilities contain cation exchange units that are necessary to keep potable water within radium compliance. The media (resin) within the units has a useful life and typically needs to be replaced every 10-15 years to remain effective. The City’s water treatment plants were all constructed in the mid-2000’s and the media are reaching the end of its useful life. Within this line-item, we’ve budgeted for full replacement of all media Water Treatment Plant 4 in FY 23 and Water Treatment Plant 7 in FY 24. While these systems will not likely be used once the City switches over to Lake Michigan water, the condition of the materials within may need to be replaced to keep the water system within radium compliance before the switch over occurs. The staff will be regularly monitoring and analyzing the necessary replacement dates. E14) 2015A Bond Principal 51-510-77-00-8000 E15) 2015A Bond Interest 51-510-77-00-8050 a. These two line-items represent the debt service payments associated with the Countryside water main project. E16) Transfer to Buildings and Grounds 51-510-99-00-9924 a. This line-item contains future water fund transfers to cover the debt service payments on the 2023 bond (PW facility). 42 Sewer Fund (52) R1) Federal Grants – CDBG Funds 52-000-41-00-4167 a. This line-item assumes the City is successful in receiving the sewer extension grant on behalf of Bright Farms. R2) Sewer Maintenance Fees 52-000-44-00-4435 a. The sewer fund has not had a change in sewer rates since FY 2019. To fund the long-term capital, debt service, and developer commitment obligations, an inflationary rate increase is proposed for each year through FY 27. Similar to the water fund, we show a 6% aggregate revenue increase, which we assume will be split between account growth (3%) and an inflationary rate increase of 3%. R3) Sewer Infrastructure Fee 52-000-44-00-4440 a. No change in the sewer infrastructure fee is proposed in FY 23. It is currently $4 per unit per month through April 2022. The fee will need to be reauthorized in FY 23. R4) Transfers from General Fund 52-000-49-00-4901 This line-item represents the non-home rule sales tax transfers from the general fund, used to offset portions of the 2011/2022 Refunding Bond. E1) Buildings and Grounds Chargeback 52-520-54-00-5453 a. This line-item contains a small portion of contractual and personnel costs for Buildings and Grounds employees, as outlined in the chargeback exhibit. E2) Professional Services 52-520-54-00-5462 a. The increase in this line-item is due to the ERP project. E3) Engineering Services 52-520-54-00-5465 a. The FY 23 column includes the potential study of long-term capital needs and sewer rates, if needed. E4) Sewer Main Replacement Program 52-520-60-00-6025 a. The line-item expenditure represents the dollar amount we can fund for sewer infrastructure as part of the program through FY 27. This line-item was formerly branded as Road to Better Roads, but we’ve changed it this year to reflect the fact that many of the sewer lining initiatives were unrelated to road construction. E5) Equipment (Sewer Dept) 52-520-60-00-6060 a. The FT 23 column contains a new pipe crawler camera for inspecting sanitary mains. This will provide our staff and residents more immediate access to the sewers when there are issues. Additionally, we can avoid outsourced camera services costs in the amount of $5,000 to $10,000 a year currently and will be able to avoid an undetermined but larger one-time cost when we complete the next SSES study. 43 E6) Route 71 Expansion 52-520-60-00-6066 a. This line-item represents sewer related local project costs for the Route 71 expansion project. We anticipate this project to be complete in FY 23. E7) Vehicles 52-520-60-00-6070 a. The FY 23 column includes $100,000 for the new PW bucket truck (partially funded in sewer) and the Director’s pickup truck and plow accessories (partially funded in sewer). The $90,000 annual expenditure thereafter generally represents 1 or 2 vehicles per year (fully funding long-term vehicle replacement costs). E8) Rebuild Downtown Project 52-520-60-00-6073 a. This line-item assumes the City’s Downtown grant application is approved by the DCEO sometime in FY 23 and is then completed over the next two fiscal years. All costs within this line-item and fund will be put towards sewer infrastructure within the grant application. E9) Sanitary Sewer Improvements 52-520-60-00-6092 a. This line-item assumes the City is successful in approving a development agreement with Bright Farms and the project is constructed in FY 23. Of note, the current budget proposal assumes 100% Bright Farm funding of the project, subject to recapture. Any decision by the City Council to contribute towards this project would be addressed through a budget proposal amendment. E10) Transfer to Buildings and Grounds 52-520-99-00-9924 a. This line-item contains future sewer fund transfers to cover the debt service payments on the 2023 bond (PW facility). Land Cash Fund (72) As referenced in the introductory sections of this memo, the Land-Cash Fund is generally not useful, and the majority of the Park developments and renovations will be housed in the Parks Capital section of the Vehicle and equipment fund. Parks and Recreation Fund (79) R1) Special Events 79-000-44-00-4402 a. This line-item represents a normal year of all special events run by the Parks and Recreation staff throughout the year, except for Hometown Days which has its own revenue line-item. R2) Child Development 79-000-44-00-4403 a. This line-item represents a normal year of a variety of child-focused programs ran by the Parks and Recreation Department, including Preschool and Ready, Set, Go. (2yr. Old Preschool) 44 R3) Athletics and Fitness 79-000-44-00-4404 a. The increase in this line-item is caused by registration increases due to population growth, decrease in COVID-related hesitancy to participate in programs, and the return and expansion of the Basketball Leagues. This line-item includes all athletic programming including Baseball/Softball Leagues, Soccer Leagues, Basketball Leagues, sports camps and classes, and adult fitness classes held at the Van Emmon Activity Center. R4) Rental Income 79-000-48-00-4820 a. This line-item includes rental revenue from the leased buildings on Hydraulic in Riverfront Park, and the cell tower lease at Wheaton Woods Park. R5) Park Rentals 79-000-48-00-4825 a. The revenue generated by this line item is primarily from baseball and soccer field rentals for tournaments, daily field usage and individual park rentals. R6) Hometown Days 79-000-48-00-4843 a. This line-item represents a normal year of Hometown Days programming. R7) Transfer from General Fund 79-000-490-00-4901 a. The City Council approved a one-time liquidation of the Parks and Recreation Dept fund balance in FY 21, which caused the decrease in FY 21 and return to historical levels in FY 22. E1) Program Supplies (Recreation) 79-795-56-00-5606 a. This contains most of the expenses related to the Department running year-round special events, sports leagues, preschool, camps, and recreation program schedule. Expenses include sports league equipment, band fees, signage, preschool curriculum needs etc. Countryside TIF Fund (87) R1) Property Taxes 87-000-40-00-4000 a. In FY 21, the movie theater paid its sixth full year of property taxes but at a lower amount rate than previous due to a reassessment, which was fully offset by the development of all but one outlot in the development in FY 22. The property taxes generated are moderately exceeding the debt service costs of the original and refinanced TIF bond obligations through FY 25, before turning upside down in FY 26. This TIF expires in FY 29, and the City needs to see the full development and successful operation of the banquet facility and remaining commercial outlot if we hope to eliminate the long-term negative fund equity. 45 Downtown TIF Fund (88) R1) Property Taxes 88-880-40-00-4000 a. Properties within the TIF have seen modest growth in value, as compared to the City’s conservative revenue projections. With the approval of a couple new redevelopment projects, there is a possibility that revenue growth in this line-item could pick up in future years (although offset by TIF incentives on the expenditure side). As a general reminder, this TIF expires in FY 30. E1) TIF Incentive Payout 88-880-54-00-5425 a. Based on historical payouts, we’ve set the FY 23 figure at ~$39,000. The FY 24 could be significantly higher if the Williams Group finishes their project in 2023 and other new projects commence. Since there is no little net impact on the budget, we do not address those revenues and expenditures until they are known. E2) Professional Services 88-880-54-00-5462 a. This line item represents any studies or legal services used by the City in relation to TIF projects or incentive agreements. E3) Project Costs 88-880-60-00-6000 a. This line-item is for minor City-initiated projects within the TIF districts. Downtown TIF II Fund (89) R1) Property Taxes 89-000-40-00-4000 a. Properties within the TIF have seen modest growth in value, plus the Old Jail development was completed in FY 21. The FY 22 column represents the total increment for all properties in Downtown TIF 2. We have estimated inflationary growth in FY 23 and beyond. E1) Project Costs 89-890-54-00-5425 a. The only project receiving TIF incentives as of FY 23 is the old jail redevelopment. The dollar amounts in the columns in the five-year budget proposal reflect the agreement approved by City Council in Summer 2019. E2) Professional Services 89-890-54-00-5462 a. This line-item represents all legal costs incurred during the creation of the TIF. 46 Cash Flow – Surplus (Deficit) This section of the budget shows the surpluses and deficits for every fund in the entire budget and can be used to see the City’s “overall budget” performance. The total at the bottom of the column for each fiscal year is the basis for whether the City’s overall budget is running a surplus or deficit. The FY 22 total projected budget being significantly better than the FY 22 adopted budget surplus is primarily result of bond revenues being deposited in FY 22 and then being used in FY 23, but underlying that cause is extremely strong local and state revenues, receipt of ARPA funds, and tight management control of expenditures in all operating funds. The five-year total budget outlook is significantly improved from last year’s budget proposal, even though the City is proposing to complete a record number of capital projects. Cash Flow – Fund Balance This section of the budget is directly related to the “Cash Flow – Surplus (Deficit)” section above. Fund balance, by definition, is the accumulated surplus of the City since its founding, and therefore these amounts represent the approximate amount of projected cash the City should expect to have on hand at the end of each fiscal year. As we discussed in the big picture narrative, we expect fund balance in the General Fund to stay around 40% through FY 24, although the three TIF district funds will weigh down fund balance to ~30% through FY 24. The Water Fund is stable in the next two years, before temporarily declining in FY 25, and then rebounds sharply in FY 26 and FY 27. However, the City is fully funding its water capital improvement plan on a pay-as-you-go basis – except for the ~$96,000,000 Lake Michigan water source project, so much of the five-year outlook for this Fund remains to be determined. As discussed earlier in this memo, the Sewer Fund is stable if an inflationary rate increase is imposed – which would allow us to fully fund the sewer capital improvement plan over the next five years. The total at the bottom of each column represents the City’s overall aggregate fund balance. The past few years has benchmarked severe fiscal problems at $4M in aggregate fund balance. Fortunately, the booming local housing and retail economy and years of adhering to conservative budget principles have helped the aggregate fund balance along, such that the minimum aggregate fund balance in the five-year budget proposal is $5.9m in FY 26. While that low point is moderately better than the low point in last year’s five-year budget proposal ($5.5m in FY 26), the City is funding tens of millions of dollars in new infrastructure, roads, and municipal buildings – and we have yet to address the broader Lake Michigan water source project. In short, the City is in an extremely strong financial position while funding more capital projects than it ever has – which provides us with the flexibility should an economic downturn or similar budget issue present itself. Allocated Items – Aggregated This section carries forward from last year, and contains aggregate costs from all departments, including liability insurance, employee health, dental and vision insurance, property taxes, non-abated property taxes, building permit revenue, employee salaries, other capital projects in excess of $500,000, etc. 47 United City of YorkvilleChargeback Martrix ExhibitFiscal Year 202374.33%25.67%Utility %C‐TIFD‐TIFUtility BillingC‐TIFD‐TIFWaterSewerC‐TIFD‐TIFSupport Assistant ADM50.00% 0.00% 0.00%38,664 ‐ ‐ 28,739 9,925 ‐ ‐ City AdministratorADM10.00% 2.00% 8.00%24,800 4,960 19,840 18,434 6,366 4,960 19,840 Executive Assistant / City ClerkADM5.00% 0.00% 0.00%4,783 ‐ ‐ 3,555 1,228 ‐ ‐ Admin AssistantADM12.50% 0.00% 0.00%8,367 ‐ ‐ 6,219 2,148 ‐ ‐ Assistant City AdminADM0.00% 1.00% 1.00%‐ 1,725 1,725 ‐ ‐ 1,725 1,725 Receptionist/Building Permit ClerkCOM5.00% 0.00% 0.00%5,010 ‐ ‐ 3,724 1,286 ‐ ‐ Finance DirectorFIN15.00% 1.00% 1.00%32,517 2,168 2,168 24,169 8,347 2,168 2,168 Accounting ClerkFIN10.00% 0.00% 0.00%12,743 ‐ ‐ 9,472 3,271 ‐ ‐ Senior Accounting ClerkFIN5.00% 0.00% 0.00%6,345 ‐ ‐ 4,716 1,629 ‐ ‐ Director of Public WorksSTR0.00% 1.00% 1.00%‐ 2,060 2,060 ‐ ‐ 2,060 2,060 Community Development DirectorCOM0.00% 1.00% 1.00%‐ 2,121 2,121 ‐ ‐ 2,121 2,121 Senior PlannerCOM0.00% 1.00% 1.00%‐ 1,098 1,098 ‐ ‐ 1,098 1,098 Receptionist/Building Permit ClerkCOM5.00% 0.00% 0.00%4,011 ‐ ‐ 2,981 1,030 ‐ ‐ Support AssistantCOM50.00% 2.00% 2.50%41,794 1,672 2,090 31,065 10,729 1,672 2,090 179,035$ 15,804$ 31,102$ 133,075$ 45,960$ 15,804$ 31,102$ 225,940$ 51‐5401 52‐5401 87‐5401 88‐540101‐4415Percentage of Time SpentAllocated CostAdministrative Chargebacks48 Other Inter- Licenses & Fines & Charges Investment Reimb- Miscel- Financing FundFUND Taxes governmental Permits Forfeits for Services Earnings ursements laneous Sources Total(01) General Fund14,316,507$ 5,221,840$ 574,500$ 115,350$ 1,950,962$ 7,500$ 30,000$ 62,000$ -$ 22,278,659$ Special Revenue Funds(15) Motor Fuel Tax - 1,175,560 - - - 1,000 - - - 1,176,560 (79) Parks and Recreation- - - - 650,000 150 - 225,781 2,179,541 3,055,472 (72) Land Cash- - - - - - - - - - (87) Countryside TIF256,625 - - - - - - - - 256,625 (88) Downtown TIF96,000 - - - - - - - - 96,000 (89) Downtown TIF II80,733 - - - - - - - - 80,733 (11) Fox Hill SSA21,500 - - - - - - - - 21,500 (12) Sunflower SSA21,000 - - - - - - - - 21,000 (42) Debt Service Fund- - 8,000 - - - - - 322,075 330,075 Capital Project Funds(25) Vehicle & Equipment - - 110,500 6,800 891,767 - 35,000 500 52,000 1,096,567 (23) City-Wide Capital- 1,174,620 52,500 - 846,600 150 1,117,000 - 771,772 3,962,642 (24) Buildings & Grounds- - 30,000 - 199,586 1,200 - - 776,443 1,007,229 Enterprise Funds(51) Water - 100,000 - - 5,393,543 2,000 - 105,601 177,859 5,779,003 (52) Sewer- 1,000,000 - - 1,776,200 750 2,227,415 - 1,600,356 6,604,721 Library Funds(82) Library Operations 1,656,344 29,151 - 7,000 11,500 1,000 - 3,250 23,638 1,731,883 (84) Library Capital- - 50,000 - - 350 - - - 50,350 TOTAL REVENUES16,448,709$ 8,701,171$ 825,500$ 129,150$ 11,720,158$ 14,100$ 3,409,415$ 397,132$ 5,903,684$ 47,549,019$ United City of YorkvilleRevenues & Other Financing Sources by CategoryFiscal Year 202349 Other Contractual Capital Developer Debt Financing FundFUND Salaries Benefits Services Supplies Outlay Contingency Commitments Service Uses Total(01) General Fund5,880,082$ 3,589,486$ 6,758,491$ 301,775$ -$ 75,000$ -$ -$ 5,673,825$ 22,278,659$ Special Revenue Funds(15) Motor Fuel Tax - - - 190,000 1,087,045 - - - - 1,277,045 (79) Parks and Recreation1,330,068 510,664 590,720 624,020 - - - - - 3,055,472 (72) Land Cash- - - - - - - - - - (87) Countryside TIF- - 18,504 - - - - 208,787 - 227,291 (88) Downtown TIF- - 74,492 - 13,120 - - - - 87,612 (89) Downtown TIF II- - 30,500 - - - - - - 30,500 (11) Fox Hill SSA- - 59,200 - - - - - - 59,200 (12) Sunflower SSA- - 17,200 - - - - - - 17,200 (42) Debt Service Fund- - 475 - - - - 329,600 - 330,075 Capital Project Funds(25) Vehicle & Equipment - - 56,100 87,483 1,902,767 - - 71,570 - 2,117,920 (23) City-Wide Capital- - 145,302 105,000 4,918,224 - - 319,338 104,209 5,592,073 (24) Buildings & Grounds54,720 12,135 275,303 26,000 9,700,000 - - 803,402 - 10,871,560 Enterprise Funds(51) Water 562,785 270,666 1,409,029 470,418 3,166,916 - 130,281 1,654,108 - 7,664,203 (52) Sewer292,011 161,122 261,972 63,363 3,791,554 - 120,259 1,231,615 73,650 5,995,546 Library Funds(82) Library Operations 504,111 201,239 172,198 26,300 - - - 847,313 - 1,751,161 (84) Library Capital- - 3,500 82,000 - - - - - 85,500 TOTAL EXPENDITURES 8,623,777$ 4,745,312$ 9,872,986$ 1,976,359$ 24,579,626$ 75,000$ 250,540$ 5,465,733$ 5,851,684$ 61,441,017$ United City of YorkvilleExpenditures & Other Financing Uses by CategoryFiscal Year 202350 FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027 FUND Actual Actual Budget Projected Budget Projected Projected Projected Projected (01) General Fund 7,512,060$ 9,172,354$ 7,512,060$ 9,321,313$ 9,321,313$ 8,240,539$ 7,631,043$ 6,744,740$ 6,127,120$ Special Revenue Funds (15) Motor Fuel Tax 695,707 1,243,821 (267,652) 270,323 169,838 66,205 31,670 17,595 24,849 (79) Parks and Recreation 411,485 73,000 - - - - - - - (72) Land Cash 247,841 31,131 59,959 - - - - - - (87) Countryside TIF (1,141,784) (1,211,222) (1,175,479) (1,182,714) (1,153,380) (1,118,739) (1,077,110) (1,185,421) (1,282,188) (88) Downtown TIF (1,237,549) (1,448,929) (1,682,954) (1,638,038) (1,629,650) (1,618,595) (1,608,057) (1,598,103) (1,588,806) (89) Downtown TIF II (73,799) (47,869) (31,910) (6,910) 43,323 113,074 178,894 247,731 318,218 (11) Fox Hill SSA 13,492 10,231 (32,199) 15,065 (22,635) (12,275) 585 13,445 24,577 (12) Sunflower SSA (16,200) (8,409) (9,237) (3,046) 754 4,114 7,474 10,834 12,466 (42) Debt Service Fund - - - - - - - - - Capital Project Funds (25) Vehicle & Equipment 511,692 1,485,791 273,410 1,380,996 359,643 320,000 320,000 320,000 320,000 (23) City-Wide Capital 588,155 119,569 467,802 1,851,069 221,638 - - - - (24) Buildings & Grounds - - - 10,641,399 777,068 12,041,616 602,671 - - Enterprise Funds * (51) Water 3,268,245 3,901,358 2,600,578 3,786,969 1,901,769 913,875 (337,556) 737,266 2,796,999 (52) Sewer 1,222,388 864,688 692,051 953,507 1,562,682 1,504,717 791,520 574,190 931,937 Library Funds (82) Library Operations 578,607 638,033 578,676 669,007 649,729 633,294 608,539 579,848 545,556 (84) Library Capital 123,583 169,188 107,933 180,862 145,712 110,712 75,962 41,462 31,552 Totals 12,703,923$ 14,992,735$ 9,093,038$ 26,239,802$ 12,347,804$ 21,198,537$ 7,225,635$ 6,503,587$ 8,262,280$ *Fund Balance Equivalent United City of Yorkville Fund Balance History Fiscal Years 2020 - 2027 51 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027FUNDActual Actual Budget Projected Budget Projected Projected Projected Projected(01) General Fund16,637,799$ 19,693,430$ 18,100,270$ 22,160,765$ 22,278,659$ 21,314,220$ 21,810,141$ 22,372,473$ 22,966,639$ Special Revenue Funds(15) Motor Fuel Tax785,522 1,388,742 1,260,019 1,306,915 1,176,560 986,367 1,005,465 1,025,925 1,047,254 (79) Parks and Recreation2,177,839 1,904,501 2,643,058 2,484,308 3,055,472 3,114,428 3,248,602 3,329,170 3,398,413 (72) Land Cash41,044 18,963 25,760 1,136 - - - - - (87) Countryside TIF203,884 151,422 260,727 250,366 256,625 263,041 269,617 276,357 283,266 (88) Downtown TIF75,759 70,677 70,000 96,795 96,000 98,400 100,860 103,382 105,967 (89) Downtown TIF II25,171 48,103 48,526 78,764 80,733 82,751 84,820 86,941 89,115 (11) Fox Hill SSA13,382 16,034 19,000 16,034 21,500 24,000 26,500 26,500 26,500 (12) Sunflower SSA18,140 20,363 21,000 20,363 21,000 22,000 22,000 22,000 22,000 (42) Debt Service Fund324,025 323,225 329,375 329,375 330,075 - - - - Capital Project Funds(25) Vehicle & Equipment1,074,179 1,538,720 547,226 658,344 1,096,567 1,029,745 1,067,898 1,127,353 1,070,106 (23) City-Wide Capital1,319,856 2,890,605 5,808,072 6,226,409 3,962,642 5,120,574 3,693,941 2,090,589 2,145,093 (24) Buildings & Grounds- - 9,584,249 13,646,527 1,007,229 22,585,379 1,347,327 1,690,534 2,040,411 Enterprise Funds(51) Water4,759,975 5,345,960 5,061,271 5,378,758 5,779,003 5,918,580 6,109,641 6,241,820 6,503,222 (52) Sewer2,217,258 1,911,814 2,275,602 6,413,606 6,604,721 2,919,123 2,704,136 2,589,727 2,112,403 Library Funds(82) Library Operations1,588,431 1,628,293 1,692,702 1,690,791 1,731,883 1,795,449 1,820,712 987,662 1,016,901 (84) Library Capital109,653 104,813 50,200 110,190 50,350 50,500 50,750 51,000 51,500 TOTAL REVENUES & TRANSFERS31,371,917$ 37,055,665$ 47,797,057$ 60,869,446$ 47,549,019$ 65,324,557$ 43,362,410$ 42,021,433$ 42,878,790$ United City of YorkvilleRevenues & Other Financing Sources Budget Summary - All FundsFiscal Years 2020 - 202752 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027FUNDActual Actual Budget Projected Budget Projected Projected Projected Projected(01) General Fund16,005,561$ 18,033,136$ 18,100,270$ 22,011,806$ 22,278,659$ 22,394,994$ 22,419,637$ 23,258,776$ 23,584,259$ Special Revenue Funds(15) Motor Fuel Tax725,197 840,628 2,435,413 2,280,413 1,277,045 1,090,000 1,040,000 1,040,000 1,040,000 (79) Parks and Recreation2,219,270 2,242,984 2,801,058 2,557,308 3,055,472 3,114,428 3,248,602 3,329,170 3,398,413 (72) Land Cash5,035 235,673 5,000 32,267 - - - - - (87) Countryside TIF923,209 220,861 223,397 221,858 227,291 228,400 227,988 384,668 380,033 (88) Downtown TIF288,791 282,057 291,412 285,904 87,612 87,345 90,322 93,428 96,670 (89) Downtown TIF II96,235 22,173 30,500 37,805 30,500 13,000 19,000 18,104 18,628 (11) Fox Hill SSA10,374 19,295 59,200 11,200 59,200 13,640 13,640 13,640 15,368 (12) Sunflower SSA11,713 12,572 17,200 15,000 17,200 18,640 18,640 18,640 20,368 (42) Debt Service Fund324,025 323,225 329,375 329,375 330,075 - - - - Capital Project Funds(25) Vehicle & Equipment1,058,525 564,621 1,877,998 763,139 2,117,920 1,069,388 1,067,898 1,127,353 1,070,106 (23) City-Wide Capital1,361,129 3,359,194 5,545,285 4,494,909 5,592,073 5,342,212 3,693,941 2,090,589 2,145,093 (24) Buildings & Grounds- - 9,584,249 3,005,128 10,871,560 11,320,831 12,786,272 2,293,205 2,040,411 Enterprise Funds(51) Water5,024,758 4,712,847 6,081,733 5,493,147 7,664,203 6,906,474 7,361,072 5,166,998 4,443,489 (52) Sewer2,105,121 2,269,514 2,428,579 6,324,787 5,995,546 2,977,088 3,417,333 2,807,057 1,754,656 Library Funds(82) Library Operations1,564,096 1,568,867 1,709,443 1,659,817 1,751,161 1,811,884 1,845,467 1,016,353 1,051,193 (84) Library Capital69,330 59,209 95,500 98,516 85,500 85,500 85,500 85,500 61,410 TOTAL EXPENDITURES & TRANSFERS 31,792,369$ 34,766,856$ 51,615,612$ 49,622,379$ 61,441,017$ 56,473,824$ 57,335,312$ 42,743,481$ 41,120,097$ Fiscal Years 2020 - 2027United City of YorkvilleExpenditures & Other Financing Uses Budget Summary - All Funds53 Budgeted Beginning Budgeted Budgeted Financing Surplus Ending FUND Fund Balance Revenues Expenditures Sources(Uses) (Deficit) Fund Balance General Fund 9,321,313$ 22,278,659$ 16,604,834$ (5,673,825)$ -$ 9,321,313$ Special Revenue Funds Motor Fuel Tax 270,323 1,176,560 1,277,045 - (100,485) 169,838 Parks and Recreation - 875,931 3,055,472 2,179,541 - - Land Cash - - - - - - Countryside TIF (1,182,714) 256,625 227,291 - 29,334 (1,153,380) Downtown TIF (1,638,038) 96,000 87,612 - 8,388 (1,629,650) Downtown TIF II (6,910) 80,733 30,500 - 50,233 43,323 Fox Hill SSA 15,065 21,500 59,200 - (37,700) (22,635) Sunflower SSA (3,046) 21,000 17,200 - 3,800 754 Debt Service Fund - 8,000 330,075 322,075 - - Capital Project Funds Vehicle & Equipment 1,380,996 1,044,567 2,117,920 52,000 (1,021,353) 359,643 City-Wide Capital 1,851,069 3,190,870 # 5,487,864 667,563 (1,629,431) 221,638 Buildings & Grounds 10,641,399 230,786 10,871,560 776,443 (9,864,331) 777,068 Enterprise Funds * Water 3,786,969 5,601,144 7,664,203 177,859 (1,885,200) 1,901,769 Sewer 953,507 5,004,365 5,921,896 1,526,706 609,175 1,562,682 Library Funds Library Operations 669,007 1,708,245 1,751,161 23,638 (19,278) 649,729 Library Capital 180,862 50,350 85,500 - (35,150) 145,712 Totals 26,239,802$ 41,645,335$ 55,589,333$ 52,000$ (13,891,998)$ 12,347,804$ *Fund Balance Equivalent United City of Yorkville Fiscal Year 2023 Budget Fund Balance Summary 54 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes11,378,438$ 11,970,763$ 12,089,017$ 13,975,569$ 14,316,507$ 14,664,248$ 15,011,394$ 15,367,998$ 15,734,141$ Intergovernmental2,742,091 5,016,435 3,401,780 5,150,598 5,221,840 3,881,917 3,939,980 3,999,244 4,061,084 Licenses & Permits490,959 602,328 524,500 891,470 574,500 524,500 474,500 474,500 474,500 Fines & Forfeits73,872 109,268 116,850 117,860 115,350 115,350 117,850 117,850 117,850 Charges for Service1,670,693 1,743,212 1,781,123 1,869,313 1,950,962 2,066,205 2,189,417 2,320,881 2,462,064 Investment Earnings147,836 12,085 20,000 8,899 7,500 20,000 35,000 50,000 75,000 Reimbursements76,923 56,038 37,000 27,056 30,000 30,000 30,000 30,000 30,000 Miscellaneous24,895 50,612 95,000 95,000 62,000 12,000 12,000 12,000 12,000 Total Revenues16,605,707$ 19,560,741$ 18,065,270$ 22,135,765$ 22,278,659$ 21,314,220$ 21,810,141$ 22,372,473$ 22,966,639$ Other Financing Sources32,092 132,689 35,000 25,000 - - - - - Total Revenues and Transfers16,637,799$ 19,693,430$ 18,100,270$ 22,160,765$ 22,278,659$ 21,314,220$ 21,810,141$ 22,372,473$ 22,966,639$ ExpendituresSalaries 5,209,011$ 4,906,111$ 5,566,894$ 5,406,844$ 5,880,082$ 6,139,386$ 6,386,070$ 6,642,114$ 6,907,850$ Benefits 3,086,254 3,124,113 3,421,209 3,384,000 3,589,486 3,832,636 4,095,879 4,349,763 4,643,288 Contractual Services 4,800,124 6,342,215 5,775,712 6,069,400 6,758,491 6,748,337 6,788,535 7,017,717 7,068,161 Supplies 343,632 234,069 284,030 277,502 301,775 300,175 306,302 313,047 323,154 Contingency - - 44,000 - 75,000 75,000 75,000 75,000 75,000 Total Expenditures 13,439,021$ 14,606,508$ 15,091,845$ 15,137,746$ 16,604,834$ 17,095,534$ 17,651,786$ 18,397,641$ 19,017,453$ Other Financing Uses 2,566,540 3,426,628 3,008,425 6,874,060 5,673,825 5,299,460 4,767,851 4,861,135 4,566,806 Total Expenditures & Transfers 16,005,561$ 18,033,136$ 18,100,270$ 22,011,806$ 22,278,659$ 22,394,994$ 22,419,637$ 23,258,776$ 23,584,259$ Surplus (Deficit) 632,238$ 1,660,294$ -$ 148,959$ -$ (1,080,774)$ (609,496)$ (886,303)$ (617,620)$ Ending Fund Balance 7,512,060$ 9,172,354$ 7,512,060$ 9,321,313$ 9,321,313$ 8,240,539$ 7,631,043$ 6,744,740$ 6,127,120$ 46.93% 50.86% 41.50% 42.35% 41.84% 36.80% 34.04% 29.00% 25.98%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$5,000$10,000ThousandsFund Balance55 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjected01-000-40-00-4000 PROPERTY TAXES - CORPORATE LEVY 2,123,744$ 2,100,975$ 2,091,475$ 2,084,951$ 2,213,427$ 2,238,427$ 2,263,427$ 2,313,427$ 2,363,427$ 01-000-40-00-4010 PROPERTY TAXES - POLICE PENSION 1,108,182 1,226,938 1,334,771 1,330,510 1,330,767 1,405,767 1,480,767 1,530,767 1,580,767 01-000-40-00-4030 MUNICIPAL SALES TAX3,222,256 3,617,361 3,582,508 4,420,820 4,553,445 4,690,048 4,830,749 4,975,671 5,124,941 01-000-40-00-4035 NON-HOME RULE SALES TAX2,413,689 2,724,628 2,649,473 3,440,619 3,543,838 3,650,153 3,759,658 3,872,448 3,988,621 01-000-40-00-4040 ELECTRIC UTILITY TAX700,784 705,758 715,000 705,000 705,000 705,000 705,000 705,000 705,000 01-000-40-00-4041 NATURAL GAS UTILITY TAX270,656 296,112 270,000 295,000 295,000 295,000 295,000 295,000 295,000 01-000-40-00-4043 EXCISE TAX263,210 227,090 209,000 194,167 174,750 157,275 141,548 127,393 114,654 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 FEES302,831 290,272 300,000 295,000 295,000 295,000 295,000 295,000 295,000 01-000-40-00-4050 HOTEL TAX80,302 66,751 80,000 110,000 110,000 110,000 110,000 110,000 110,000 01-000-40-00-4055 VIDEO GAMING TAX131,292 125,582 140,000 235,000 230,000 230,000 230,000 230,000 230,000 01-000-40-00-4060 AMUSEMENT TAX196,786 69,445 125,000 190,000 190,000 200,000 200,000 200,000 200,000 01-000-40-00-4065 ADMISSIONS TAX146,143 58,105 145,000 148,662 145,000 145,000 145,000 145,000 145,000 01-000-40-00-4070 BUSINESS DISTRICT TAX - KENDALL MRKT345,185 377,240 379,950 398,000 409,940 422,238 434,905 447,952 461,391 01-000-40-00-4071 BUSINESS DISTRICT TAX - DOWNTOWN33,641 35,259 30,000 47,500 40,000 40,000 40,000 40,000 40,000 01-000-40-00-4072 BUSINESS DISTRICT TAX - COUNTRYSIDE14,516 25,826 12,000 55,000 55,000 55,000 55,000 55,000 55,000 01-000-40-00-4075 AUTO RENTAL TAX16,881 15,081 16,500 17,000 17,000 17,000 17,000 17,000 17,000 01-000-41-00-4100 STATE INCOME TAX 1,870,977 2,470,986 2,336,774 2,763,606 2,848,816 2,905,792 2,963,908 3,023,186 3,083,650 01-000-41-00-4105 LOCAL USE TAX 665,636 855,744 937,660 813,307 807,488 807,488 807,488 807,488 807,488 01-000-41-00-4106 CANNABIS EXCISE TAX4,009 16,831 19,596 32,108 41,989 43,249 44,546 45,882 47,258 01-000-41-00-4110 ROAD & BRIDGE TAX 131,199 52,363 54,975 54,872 55,000 55,000 55,000 55,000 55,000 01-000-41-00-4120 PERSONAL PROPERTY TAX 17,683 22,429 16,500 30,000 25,000 25,000 25,000 25,000 25,000 01-000-41-00-4160 FEDERAL GRANTS 20,534 1,548,837 15,275 1,436,189 1,422,797 24,388 23,038 21,688 21,688 01-000-41-00-416818,553 30,292 20,000 12,329 20,000 20,000 20,000 20,000 20,000 01-000-41-00-4170 STATE GRANTS 11,639 18,060 - 7,513 - - - - - 01-000-41-00-4182 MISC INTERGOVERNMENTAL 1,861 893 1,000 674 750 1,000 1,000 1,000 1,000 01-000-42-00-4200 LIQUOR LICENSES 48,671 95,217 65,000 65,000 65,000 65,000 65,000 65,000 65,000 01-000-42-00-4205 OTHER LICENSES & PERMITS 9,797 12,052 9,500 9,500 9,500 9,500 9,500 9,500 9,500 01-000-42-00-4210 BUILDING PERMITS 432,491 495,059 450,000 816,970 500,000 450,000 400,000 400,000 400,000 01-000-43-00-4310 CIRCUIT COURT FINES34,975 32,472 35,000 35,000 35,000 35,000 35,000 35,000 35,000 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION23,142 13,941 26,500 20,000 20,000 20,000 22,500 22,500 22,500 01-000-43-00-4323 OFFENDER REGISTRATION FEES255 355 350 360 350 350 350 350 350 01-000-43-00-4325 POLICE TOWS15,500 62,500 55,000 62,500 60,000 60,000 60,000 60,000 60,000 01-000-44-00-4400 GARBAGE SURCHARGE1,270,622 1,354,988 1,376,063 1,450,000 1,525,021 1,633,486 1,749,717 1,873,990 2,007,766 01-000-44-00-4405 UB COLLECTION FEES 168,662 172,889 165,000 170,000 170,000 170,000 170,000 170,000 170,000 01-000-44-00-4407 LATE PENALTIES - GARBAGE20,958 89 21,000 28,000 28,000 28,000 28,000 28,000 28,000 01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK204,836 213,896 218,560 218,560 225,941 232,719 239,700 246,891 254,298 01-000-44-00-4474 POLICE SPECIAL DETAIL5,615 1,350 500 2,753 2,000 2,000 2,000 2,000 2,000 01-000-45-00-4500107,884 12,085 20,000 5,250 7,500 20,000 35,000 50,000 75,000 01-000-45-00-4550 GAIN ON INVESTMENT39,952 - - 3,649 - - - - - STATE GRANTS - TRAFFIC SIGNAL MAINTENANCEINVESTMENT EARNINGSGENERAL FUND - 01Description56 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription01-000-46-00-4604 REIMB - ENGINEERING EXPENSES13,568 5,638 10,000 - 5,000 5,000 5,000 5,000 5,000 01-000-46-00-4680 REIMB - LIABILITY INSURANCE10,112 9,824 15,000 1,056 10,000 10,000 10,000 10,000 10,000 01-000-46-00-4685 REIMB - CABLE CONSORTIUM11,647 - - - - - - - - 01-000-46-00-4690 REIMB - MISCELLANEOUS41,596 40,576 12,000 26,000 15,000 15,000 15,000 15,000 15,000 01-000-48-00-4820 RENTAL INCOME6,370 4,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 01-000-48-00-4850 MISCELLANEOUS INCOME18,525 46,612 88,000 88,000 55,000 5,000 5,000 5,000 5,000 16,605,707$ 19,560,741$ 18,065,270$ 22,135,765$ 22,278,659$ 21,314,220$ 21,810,141$ 22,372,473$ 22,966,639$ 01-000-49-00-4916 TRANSFER FROM CW MUNICIPAL BUILDING32,092 132,689 35,000 25,000 - - - - - 32,092$ 132,689$ 35,000$ 25,000$ -$ -$ -$ -$ -$ 16,637,799$ 19,693,430$ 18,100,270$ 22,160,765$ 22,278,659$ 21,314,220$ 21,810,141$ 22,372,473$ 22,966,639$ General Fund RevenuesOther Financing SourcesTotal General Fund Revenues & Transfers57 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries581,285$ 597,456$ 626,473$ 528,800$ 533,258$ 580,286$ 596,109$ 612,395$ 629,156$ Benefits202,728 199,237 201,133 152,853 152,041 161,090 170,878 181,281 192,449 Contractual Services138,576 158,328 158,837 140,058 197,067 193,177 200,098 206,936 202,896 Supplies8,727 11,598 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Total Administration931,316$ 966,619$ 996,443$ 831,711$ 892,366$ 944,553$ 977,085$ 1,010,612$ 1,034,501$ 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 in the daily administration of City services. $0$200$400$600$800$1,000$1,200Thousands58 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionAdministration01-110-50-00-5001 SALARIES - MAYOR 9,673$ 9,935$ 10,000$ 9,800$ 10,000$ 18,000$ 18,288$ 18,582$ 18,881$ 01-110-50-00-5002 SALARIES - LIQUOR COMM 965 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-110-50-00-5005 SALARIES - ALDERMAN 46,454 47,680 48,000 48,000 48,000 72,800 73,680 74,578 75,493 01-110-50-00-5010 SALARIES - ADMINISTRATION 524,193 538,841 567,473 470,000 474,258 488,486 503,141 518,235 533,782 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 51,596 60,163 59,061 48,000 42,749 45,234 48,000 50,891 54,019 01-110-52-00-5214 FICA CONTRIBUTION 40,408 42,064 44,356 37,500 37,918 39,056 40,228 41,435 42,678 01-110-52-00-5216 GROUP HEALTH INSURANCE 101,313 88,509 88,445 60,192 63,330 68,396 73,868 79,777 86,159 01-110-52-00-5222 GROUP LIFE INSURANCE 428 428 687 581 572 578 584 590 596 01-110-52-00-5223 DENTAL INSURANCE 7,853 6,943 7,454 5,670 6,508 6,833 7,175 7,534 7,911 01-110-52-00-5224 VISION INSURANCE 1,130 1,130 1,130 910 964 993 1,023 1,054 1,086 01-110-54-00-5412 TRAINING & CONFERENCES14,113 2,018 17,000 4,000 17,000 17,000 17,000 17,000 17,000 01-110-54-00-5415 TRAVEL & LODGING12,684 - 10,000 4,000 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK10,421 1,543 3,336 3,336 6,815 - 3,845 7,446 - 01-110-54-00-5426 PUBLISHING & ADVERTISING2,734 5,793 5,000 5,500 5,000 5,000 5,000 5,000 5,000 01-110-54-00-5430 PRINTING & DUPLICATING3,108 1,036 3,250 2,000 7,000 7,000 7,000 7,000 7,000 01-110-54-00-5440 TELECOMMUNICATIONS20,995 26,499 22,300 30,461 35,000 35,000 35,000 35,000 35,000 01-110-54-00-5448 FILING FEES53 67 500 250 500 500 500 500 500 01-110-54-00-5451 CODIFICATION2,023 7,493 10,000 6,000 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5452 POSTAGE & SHIPPING2,054 440 3,000 1,000 2,500 2,500 2,500 2,500 2,500 01-110-54-00-5460 DUES & SUBSCRIPTIONS22,254 22,406 22,000 22,000 22,000 22,000 22,000 22,000 22,000 01-110-54-00-5462 PROFESSIONAL SERVICES5,576 10,777 12,000 12,000 12,000 12,000 12,000 12,000 12,000 01-110-54-00-5480 UTILITIES28,357 64,458 33,708 33,708 35,730 37,874 40,146 42,555 45,108 01-110-54-00-5485 RENTAL & LEASE PURCHASE2,597 2,709 3,000 2,792 7,500 7,500 7,500 7,500 7,500 01-110-54-00-5488 OFFICE CLEANING11,607 13,089 13,743 13,011 26,022 26,803 27,607 28,435 29,288 01-110-56-00-5610 OFFICE SUPPLIES8,727 11,598 10,000 10,000 10,000 10,000 10,000 10,000 10,000 931,316$ 966,619$ 996,443$ 831,711 892,366$ 944,553$ 977,085$ 1,010,612$ 1,034,501$ Administration Department Expenditures59 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries291,239$ 283,247$ 326,735$ 318,000$ 336,380$ 336,171$ 346,256$ 356,644$ 367,343$ Benefits110,722 97,908 110,880 104,332 134,729 142,473 151,824 161,808 172,549 Contractual Services96,488 128,758 117,275 125,245 125,418 126,090 126,764 127,440 128,117 Supplies1,519 3,153 2,500 2,000 2,500 2,500 2,500 2,500 2,500 Total Finance499,968$ 513,066$ 557,390$ 549,577$ 599,027$ 607,234$ 627,344$ 648,392$ 670,509$ 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$200$400$600$800Thousands60 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionFinance01-120-50-00-5010 SALARIES & WAGES 291,239$ 283,247$ 326,735$ 318,000$ 336,380$ 336,171$ 346,256$ 356,644$ 367,343$ 01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTION 28,738 31,395 34,006 34,006 30,321 31,129 33,033 35,022 37,175 01-120-52-00-5214 FICA CONTRIBUTION 20,882 20,418 23,676 23,250 24,548 25,284 26,043 26,824 27,629 01-120-52-00-5216 GROUP HEALTH INSURANCE 54,957 41,116 48,081 41,958 74,496 80,456 86,892 93,843 101,350 01-120-52-00-5222 GROUP LIFE INSURANCE 246 225 361 362 382 386 390 394 398 01-120-52-00-5223 DENTAL INSURANCE 5,192 4,125 4,132 4,132 4,339 4,556 4,784 5,023 5,274 01-120-52-00-5224 VISION INSURANCE 707 629 624 624 643 662 682 702 723 01-120-54-00-5412 TRAINING & CONFERENCES 1,257 1,220 3,500 2,500 3,500 3,500 3,500 3,500 3,500 01-120-54-00-5414 AUDITING SERVICES 30,600 31,400 35,900 35,900 28,695 29,300 29,905 30,510 31,115 01-120-54-00-5415 TRAVEL & LODGING 188 - 600 50 600 600 600 600 600 01-120-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK1,900 1,454 1,895 1,895 2,223 2,290 2,359 2,430 2,502 01-120-54-00-5430 PRINTING & DUPLICATING3,182 2,344 3,500 3,000 3,250 3,250 3,250 3,250 3,250 01-120-54-00-5440 TELECOMMUNICATIONS941 1,593 1,980 2,200 2,250 2,250 2,250 2,250 2,250 01-120-54-00-5452 POSTAGE & SHIPPING1,015 912 1,200 1,100 1,200 1,200 1,200 1,200 1,200 01-120-54-00-5460 DUES & SUBSCRIPTIONS1,071 745 1,500 1,500 1,500 1,500 1,500 1,500 1,500 01-120-54-00-5462 PROFESSIONAL SERVICES54,792 87,031 65,000 75,000 80,000 80,000 80,000 80,000 80,000 01-120-54-00-5485 RENTAL & LEASE PURCHASE1,542 2,059 2,200 2,100 2,200 2,200 2,200 2,200 2,200 01-120-56-00-5610 OFFICE SUPPLIES1,519 3,153 2,500 2,000 2,500 2,500 2,500 2,500 2,500 499,968$ 513,066$ 557,390$ 549,577 599,027$ 607,234$ 627,344$ 648,392$ 670,509$ Finance Department Expenditures61 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries3,410,082$ 3,027,146$ 3,454,778$ 3,387,921$ 3,636,535$ 3,809,041$ 3,988,639$ 4,175,596$ 4,370,186$ Benefits2,037,600 2,065,536 2,233,424 2,253,100 2,325,779 2,495,763 2,679,425 2,848,631 3,051,544 Contractual Services248,963 477,185 355,804 351,459 343,448 495,021 480,252 491,553 507,557 Supplies117,129 116,549 114,898 116,550 129,975 140,835 143,977 147,528 154,217 Total Police 5,813,774$ 5,686,416$ 6,158,904$ 6,109,030$ 6,435,737$ 6,940,660$ 7,292,293$ 7,663,308$ 8,083,504$ 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 the quality of life in our City.$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,000Thousands62 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionPolice01-210-50-00-5008 SALARIES - POLICE OFFICERS 1,881,771$ 1,912,488$ 1,975,199$ 1,980,000$ 2,132,588$ 2,266,305$ 2,405,951$ 2,551,757$ 2,703,962$ 01-210-50-00-5011 SALARIES - COMMAND STAFF 474,577 394,701 525,732 470,000 551,192 567,728 584,760 602,303 620,372 01-210-50-00-5012 SALARIES - SERGEANTS 691,635 388,883 559,921 559,921 574,834 592,079 609,841 628,136 646,980 01-210-50-00-5013 SALARIES - POLICE CLERKS 170,286 167,504 182,926 167,000 166,921 171,929 177,087 182,400 187,872 01-210-50-00-5014 SALARIES - CROSSING GUARD 26,914 22,490 30,000 30,000 30,000 30,000 30,000 30,000 30,000 01-210-50-00-5015 PART-TIME SALARIES 67,160 53,925 70,000 70,000 70,000 70,000 70,000 70,000 70,000 01-210-50-00-5020 OVERTIME 97,739 87,155 111,000 111,000 111,000 111,000 111,000 111,000 111,000 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 16,734 18,723 19,039 19,039 15,046 15,921 16,894 17,912 19,013 01-210-52-00-5213 1,111,484 1,230,604 1,334,771 1,334,771 1,334,771 1,405,767 1,480,767 1,530,767 1,580,767 01-210-52-00-5214 FICA CONTRIBUTION 247,668 225,698 257,542 255,000 270,666 283,464 296,774 310,616 347,125 01-210-52-00-5216 GROUP HEALTH INSURANCE609,034 544,727 572,407 583,224 649,929 730,611 820,043 919,108 1,028,775 01-210-52-00-5222 GROUP LIFE INSURANCE2,557 2,546 4,269 4,217 4,331 4,506 4,684 4,865 5,049 01-210-52-00-5223 DENTAL INSURANCE43,911 37,173 39,409 50,835 44,463 48,474 52,775 57,385 62,324 01-210-52-00-5224 VISION INSURANCE6,212 6,065 5,987 6,014 6,573 7,020 7,488 7,978 8,491 01-210-54-00-5410 TUITION REIMBURSEMENT8,444 14,665 13,350 13,350 6,250 8,700 8,700 - - 01-210-54-00-5411 POLICE COMMISSION 5,611 15,865 5,780 5,780 7,810 18,000 10,000 8,000 22,400 01-210-54-00-5412 TRAINING & CONFERENCE14,767 49,891 24,500 24,500 24,500 24,500 24,500 24,500 24,500 01-210-54-00-5415 TRAVEL & LODGING1,938 2,763 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-210-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK24,032 218,334 91,732 91,732 47,825 203,456 195,350 201,650 217,500 01-210-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK15,714 208 3,336 3,336 21,276 3,312 3,845 18,718 3,619 01-210-54-00-5430 PRINTING & DUPLICATING5,243 2,448 5,000 5,000 5,000 5,000 5,000 5,000 5,000 01-210-54-00-5440 TELECOMMUNICATIONS45,828 41,696 43,500 43,500 43,500 43,500 43,500 43,500 43,500 01-210-54-00-5452 POSTAGE & SHIPPING998 854 1,200 1,000 1,600 1,200 1,200 1,200 1,200 01-210-54-00-5460 DUES & SUBSCRIPTIONS12,713 14,602 10,700 10,700 11,000 11,000 11,000 11,000 11,000 01-210-54-00-5462 PROFESSIONAL SERVICES27,228 34,992 39,950 39,950 45,115 46,000 46,000 46,000 46,000 01-210-54-00-5467 ADJUDICATION SERVICES16,265 13,206 20,750 18,000 22,050 22,050 22,050 22,050 22,050 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 PROBATION4,000 1,793 4,600 4,600 6,500 6,500 6,500 6,500 6,500 01-210-54-00-5485 RENTAL & LEASE PURCHASE5,205 4,857 5,600 5,000 6,000 6,000 6,000 6,000 6,000 01-210-54-00-5488 OFFICE CLEANING11,607 13,089 13,806 13,011 26,022 26,803 27,607 28,435 29,288 01-210-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 49,370 47,922 60,000 60,000 57,000 57,000 57,000 57,000 57,000 01-210-56-00-5600 WEARING APPAREL 22,820 21,088 15,000 15,000 15,000 15,000 15,000 15,000 15,000 01-210-56-00-5610 OFFICE SUPPLIES 2,865 4,344 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-210-56-00-5620 OPERATING SUPPLIES 19,864 20,763 16,500 16,500 17,100 17,100 17,100 17,100 17,100 01-210-56-00-5650 COMMUNITY SERVICES 1,579 1,368 3,000 2,000 3,000 3,000 3,000 3,000 3,000 01-210-56-00-5690 BALLISTIC VESTS 4,659 6,865 4,550 4,550 3,375 8,775 6,075 3,375 3,375 01-210-56-00-5695 GASOLINE 55,494 53,119 62,348 65,000 78,000 83,460 89,302 95,553 102,242 01-210-56-00-5696 AMMUNITION9,848 9,002 9,000 9,000 9,000 9,000 9,000 9,000 9,000 5,813,774$ 5,686,416$ 6,158,904$ 6,109,030 6,435,737$ 6,940,660$ 7,292,293$ 7,663,308$ 8,083,504$ Police Department ExpendituresEMPLOYER CONTRIBUTION - POLICE PENSION63 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries507,395$ 530,591$ 561,611$ 613,000$ 743,420$ 765,723$ 788,695$ 812,356$ 836,727$ Benefits189,680 183,273 194,672 205,841 244,040 258,908 274,995 292,115 310,509 Contractual Services106,863 102,055 222,980 323,654 213,093 146,469 148,417 154,383 146,598 Supplies12,412 12,179 11,252 11,252 28,000 15,293 15,874 16,495 17,160 Total Community Development816,350$ 828,098$ 990,515$ 1,153,747$ 1,228,553$ 1,186,393$ 1,227,981$ 1,275,349$ 1,310,994$ 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$1,200$1,400Thousands64 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionCommunity Development01-220-50-00-5010 SALARIES & WAGES 507,395$ 530,591$ 561,611$ 613,000$ 743,420$ 765,723$ 788,695$ 812,356$ 836,727$ 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 50,185 59,535 58,451 63,500 67,011 70,906 75,242 79,773 84,677 01-220-52-00-5214 FICA CONTRIBUTION 37,593 39,361 41,374 45,500 55,572 57,239 58,956 60,725 62,547 01-220-52-00-5216 GROUP HEALTH INSURANCE 93,330 76,505 85,991 87,530 109,972 118,770 128,272 138,534 149,617 01-220-52-00-5222 GROUP LIFE INSURANCE 439 420 707 651 940 949 958 968 978 01-220-52-00-5223 DENTAL INSURANCE 7,052 6,371 7,034 7,474 9,123 9,579 10,058 10,561 11,089 01-220-52-00-5224 VISION INSURANCE 1,081 1,081 1,115 1,186 1,422 1,465 1,509 1,554 1,601 01-220-54-00-5412 TRAINING & CONFERENCES 1,624 3,277 7,300 4,500 7,850 7,850 7,850 7,850 7,850 01-220-54-00-5415 TRAVEL & LODGING 40 3 6,500 3,000 7,000 7,000 7,000 7,000 7,000 01-220-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK - - 31,000 109,154 - - - - - 01-220-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK3,115 - - - 8,518 1,394 3,342 9,308 1,523 01-220-54-00-5426 PUBLISHING & ADVERTISING2,308 696 2,500 2,500 2,500 2,500 2,500 2,500 2,500 01-220-54-00-5430 PRINTING & DUPLICATING1,110 1,007 1,500 1,100 3,000 3,000 3,000 3,000 3,000 01-220-54-00-5440 TELECOMMUNICATIONS3,229 2,986 4,000 4,000 5,000 5,000 5,000 5,000 5,000 01-220-54-00-5452 POSTAGE & SHIPPING324 103 500 500 500 1,000 1,000 1,000 1,000 01-220-54-00-5459 INSPECTIONS40,010 79,895 70,000 150,000 90,000 90,000 90,000 90,000 90,000 01-220-54-00-5460 DUES & SUBSCRIPTIONS3,391 1,990 2,750 2,750 3,500 3,500 3,500 3,500 3,500 01-220-54-00-5462 PROFESSIONAL SERVICES49,443 8,368 89,280 40,000 75,000 15,000 15,000 15,000 15,000 01-220-54-00-5485 RENTAL & LEASE PURCHASE2,269 2,269 3,150 3,150 5,500 5,500 5,500 5,500 5,500 01-220-54-00-5490 VEHICLE MAINTENANCE SERVICES- 1,461 4,500 3,000 4,725 4,725 4,725 4,725 4,725 01-220-56-00-5610 OFFICE SUPPLIES971 916 1,500 1,500 2,000 2,000 2,000 2,000 2,000 01-220-56-00-5620 OPERATING SUPPLIES7,958 7,248 5,000 5,000 18,250 5,000 5,000 5,000 5,000 01-220-56-00-5695 GASOLINE3,483 4,015 4,752 4,752 7,750 8,293 8,874 9,495 10,160 816,350$ 828,098$ 990,515$ 1,153,747 1,228,553$ 1,186,393$ 1,227,981$ 1,275,349$ 1,310,994$ Community Development Department Expenditures65 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries413,395$ 466,321$ 596,797$ 556,370$ 628,489$ 646,165$ 664,371$ 683,123$ 702,438$ Benefits186,497 204,868 273,580 242,391 265,916 283,117 301,710 321,573 342,936 Contractual Services1,417,923 2,110,084 1,648,528 1,713,088 2,290,342 2,211,854 2,364,826 2,499,708 2,628,098 Supplies198,619 90,590 130,380 132,700 121,300 121,547 123,951 126,524 129,277 Total Public Works 2,216,434$ 2,871,863$ 2,649,285$ 2,644,549$ 3,306,047$ 3,262,683$ 3,454,858$ 3,630,928$ 3,802,749$ 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$3,500$4,000Thousands66 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionPublic Works - Street Operations01-410-50-00-5010 SALARIES & WAGES 380,160$ 435,874$ 560,857$ 530,000$ 589,189$ 606,865$ 625,071$ 643,823$ 663,138$ 01-410-50-00-5015 PART-TIME SALARIES 11,665 - 13,440 3,870 16,800 16,800 16,800 16,800 16,800 01-410-50-00-5020 OVERTIME 21,570 30,447 22,500 22,500 22,500 22,500 22,500 22,500 22,500 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 39,814 50,696 60,715 59,000 55,137 58,279 61,778 65,433 69,387 01-410-52-00-5214 FICA CONTRIBUTION 30,153 33,576 43,565 43,565 46,684 48,085 49,528 51,014 52,544 01-410-52-00-5216 GROUP HEALTH INSURANCE 107,865 111,839 156,120 128,886 150,660 162,713 175,730 189,788 204,971 01-410-52-00-5222 GROUP LIFE INSURANCE 391 437 941 1,072 799 807 815 823 831 01-410-52-00-5223 DENTAL INSURANCE 7,256 7,171 10,663 8,601 10,908 11,453 12,026 12,627 13,258 01-410-52-00-5224 VISION INSURANCE 1,018 1,149 1,576 1,267 1,728 1,780 1,833 1,888 1,945 01-410-54-00-5412 TRAINING & CONFERENCES 2,423 210 6,000 3,000 6,000 6,000 6,000 6,000 6,000 01-410-54-00-5415 TRAVEL & LODGING750 70 3,000 1,000 3,000 3,000 3,000 3,000 3,000 01-410-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK- 622,551 100,000 108,000 545,105 363,497 393,646 393,646 393,646 01-410-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK7,395 - - - 8,780 - 2,972 9,594 - 01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE26,083 4,690 30,000 20,000 20,000 20,000 20,000 20,000 20,000 01-410-54-00-5440 TELECOMMUNICATIONS3,363 3,610 7,600 7,600 7,600 7,600 7,600 7,600 7,600 01-410-54-00-5455 MOSQUITO CONTROL- - 6,615 - 6,615 6,946 7,293 7,658 8,041 01-410-54-00-5458 TREE & STUMP MAINTENANCE5,091 17,000 15,000 15,000 30,000 30,000 30,000 30,000 30,000 01-410-54-00-5462 PROFESSIONAL SERVICES10,042 12,287 9,225 9,225 9,225 9,225 9,225 9,225 9,225 01-410-54-00-5483 JULIE SERVICES3,114 1,097 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-410-54-00-5485 RENTAL & LEASE PURCHASE4,052 3,536 6,000 5,000 6,000 6,000 6,000 6,000 6,000 01-410-54-00-5488 OFFICE CLEANING791 1,290 1,329 1,390 1,460 1,504 1,549 1,595 1,643 01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES70,059 75,004 65,000 65,000 65,000 65,000 65,000 65,000 65,000 01-410-56-00-5600 WEARING APPAREL2,524 3,884 5,000 5,000 8,000 8,000 8,000 8,000 8,000 01-410-56-00-5620 OPERATING SUPPLIES119,082 5,199 22,000 22,000 18,000 18,000 18,000 18,000 18,000 01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES30,312 35,523 30,000 30,000 30,000 30,000 30,000 30,000 30,000 01-410-56-00-5630 SMALL TOOLS & EQUIPMENT13,494 5,573 21,500 19,500 12,000 10,000 10,000 10,000 10,000 01-410-56-00-5640 REPAIR & MAINTENANCE9,762 8,708 25,000 25,000 20,000 20,000 20,000 20,000 20,000 01-410-56-00-5665 JULIE SUPPLIES2,681 1,738 1,200 1,200 1,200 1,200 1,200 1,200 1,200 01-410-56-00-5695 GASOLINE20,764 29,965 25,680 30,000 32,100 34,347 36,751 39,324 42,077 931,674$ 1,503,124$ 1,255,026$ 1,171,176 1,728,990$ 1,574,101$ 1,646,817$ 1,695,038$ 1,729,306$ Public Works - Health & Sanitation01-540-54-00-5441 GARBAGE SERVICES - SENIOR SUBSIDY34,472$ 41,868$ 44,588$ 43,478$ 43,036$ 46,096$ 49,324$ 52,900$ 56,677$ 01-540-54-00-5442 GARBAGE SERVICES1,244,648 1,318,644 1,340,671 1,420,895$ 1,525,021 1,633,486 1,749,717 1,873,990 2,007,766 01-540-54-00-5443 LEAF PICKUP5,640 8,227 9,000 9,000 9,000 9,000 9,000 9,000 9,000 1,284,760$ 1,368,739$ 1,394,259$ 1,473,373 1,577,057$ 1,688,582$ 1,808,041$ 1,935,890$ 2,073,443$ 2,216,434$ 2,871,863$ 2,649,285$ 2,644,549 3,306,047$ 3,262,683$ 3,454,858$ 3,630,928$ 3,802,749$ Public Works - Street Department ExpendituresPublic Works - Health & Sanitation Department ExpendituresTotal Public Works - Street & Sanitation Department Expenditures67 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries5,615$ 1,350$ 500$ 2,753$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ Benefits359,027 373,291 407,520 425,483 466,981 491,285 517,047 544,355 573,301 Contractual Services2,791,311 3,365,805 3,272,288 3,415,896 3,589,123 3,575,726 3,468,178 3,537,697 3,454,895 Supplies5,226 - 15,000 5,000 10,000 10,000 10,000 10,000 10,000 Contingency- - 44,000 - 75,000 75,000 75,000 75,000 75,000 Total Expenditures3,161,179$ 3,740,446$ 3,739,308$ 3,849,132$ 4,143,104$ 4,154,011$ 4,072,225$ 4,169,052$ 4,115,196$ Other Financing Uses2,566,540 3,426,628 3,008,425 6,874,060 5,673,825 5,299,460 4,767,851 4,861,135 4,566,806 Total Admin Services & Transfers5,727,719$ 7,167,074$ 6,747,733$ 10,723,192$ 9,816,929$ 9,453,471$ 8,840,076$ 9,030,187$ 8,682,002$ 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$2,000$4,000$6,000$8,000$10,000$12,000Thousands68 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionAdministrative Services01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES 5,615$ 1,350$ 500$ 2,753$ 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 01-640-52-00-5230 UNEMPLOYMENT INSURANCE 13,978 10,064 16,500 12,549 16,500 16,500 16,500 16,500 16,500 01-640-52-00-5231 LIABILITY INSURANCE 311,973 325,209 346,323 368,237 405,061 429,365 455,127 482,435 511,381 01-640-52-00-5240 RETIREES - GROUP HEALTH INSURANCE 31,818 37,897 44,302 44,302 45,420 45,420 45,420 45,420 45,420 01-640-52-00-5241 RETIREES - DENTAL INSURANCE 1,091 122 333 333 - - - - - 01-640-52-00-5242 RETIREES - VISION INSURANCE 167 (1) 62 62 - - - - - 01-640-54-00-5418 PURCHASING SERVICES 53,064 56,309 62,437 46,252 55,707 57,703 59,778 61,938 64,184 01-640-54-00-5423 IDOR ADMINISTRATION FEE 45,538 50,984 49,556 62,871 64,411 66,164 67,981 69,863 71,811 01-640-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK - - 1,895 1,895 - - 1,989 - - 01-640-54-00-5427 GC HOUSING RENTAL ASSISTANCE 8,148 9,348 10,114 9,960 10,187 11,206 12,327 13,560 14,916 01-640-54-00-5428 UTILITY TAX REBATE6,933 7,703 8,000 8,000 - - - - - 01-640-54-00-5431 LOCAL ECONOMIC SUPPORT PROGRAM- 734,250 - - - - - - - 01-640-54-00-5432 FACILITY MANAGEMENT SERVICES57,547 59,348 - - - - - - - 01-640-54-00-5439 AMUSEMENT TAX REBATE36,334 5,685 12,000 28,595 36,000 18,000 - - - 01-640-54-00-5449 KENCOM105,851 162,842 124,409 169,439 178,583 188,890 199,773 211,265 223,402 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES223,210 180,860 400,000 200,000 400,000 382,500 225,000 225,000 225,000 01-640-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- - 118,190 86,963 154,526 115,658 118,453 124,505 130,329 01-640-54-00-5456 CORPORATE COUNSEL82,228 90,090 110,000 80,000 110,000 110,000 110,000 110,000 110,000 01-640-54-00-5461 LITIGATION COUNSEL78,731 65,917 110,000 80,000 100,000 100,000 100,000 100,000 100,000 01-640-54-00-5462 PROFESSIONAL SERVICES47,072 20,923 48,150 34,273 38,400 38,450 38,500 38,550 38,600 01-640-54-00-5463 SPECIAL COUNSEL43,207 36,188 25,000 20,000 35,000 35,000 35,000 35,000 35,000 01-640-54-00-5465 ENGINEERING SERVICES248,597 266,979 300,000 450,000 450,000 450,000 450,000 450,000 450,000 01-640-54-00-5473 KENDALL AREA TRANSIT23,550 11,775 25,000 35,325 25,000 25,000 25,000 25,000 25,000 01-640-54-00-5475 CABLE CONSORTIUM FEE76,777 - 65,000 - 65,000 65,000 65,000 65,000 65,000 01-640-54-00-5481 HOTEL TAX REBATE72,272 60,077 72,000 99,000 99,000 99,000 99,000 99,000 99,000 01-640-54-00-5486 ECONOMIC DEVELOPMENT166,428 179,317 165,000 170,000 175,100 180,353 185,764 191,337 197,077 01-640-54-00-5491 CITY PROPERTY TAX REBATE1,258 1,287 1,326 1,328 1,368 1,409 1,451 1,495 1,540 01-640-54-00-5492 SALES TAX REBATE882,297 877,425 1,004,700 1,191,843 950,000 978,500 1,007,855 1,038,091 919,234 01-640-54-00-5493 BUSINESS DISTRICT REBATE 385,475 429,558 413,511 490,490 494,841 506,893 519,307 532,093 545,263 01-640-54-00-5494 ADMISSIONS TAX REBATE146,143 58,105 145,000 148,662 145,000 145,000 145,000 145,000 138,539 01-640-54-00-5499 BAD DEBT651 835 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-640-56-00-5625 REIMBURSABLE REPAIRS5,226 - 15,000 5,000 10,000 10,000 10,000 10,000 10,000 01-640-70-00-7799 CONTINGENCY- - 44,000 - 75,000 75,000 75,000 75,000 75,000 3,161,179$ 3,740,446$ 3,739,308$ 3,849,132 4,143,104$ 4,154,011$ 4,072,225$ 4,169,052$ 4,115,196$ Administrative Services Department Expenditures69 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription01-640-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL240,663$ 1,442,336$ 401,250$ 914,712$ 771,772$ 1,904,042$ 1,209,638$ 1,087,670$ 951,606$ 01-640-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS- - 304,209 3,342,189 776,443 68,457 394,550 730,862 1,073,116 01-640-99-00-9942 TRANSFER TO DEBT SERVICE315,471 310,231 321,375 319,875 322,075 - - - - 01-640-99-00-9952 TRANSFER TO SEWER575,030 174,744 519,749 519,749 1,600,356 1,065,723 769,303 568,980 - 01-640-99-00-9979 TRANSFER TO PARKS & RECREATION1,410,988 1,473,433 1,434,849 1,755,955 2,179,541 2,236,242 2,367,924 2,445,661 2,512,504 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS24,388 25,884 26,993 21,580 23,638 24,996 26,436 27,962 29,580 2,566,540$ 3,426,628$ 3,008,425$ 6,874,060 5,673,825$ 5,299,460$ 4,767,851$ 4,861,135$ 4,566,806$ 13,439,021$ 14,606,508$ 15,091,845$ 15,137,746$ 16,604,834$ 17,095,534$ 17,651,786$ 18,397,641$ 19,017,453$ 32,092$ 132,689$ 35,000$ 25,000$ -$ -$ -$ -$ -$ (2,566,540) (3,426,628) (3,008,425) (6,874,060) (5,673,825) (5,299,460) (4,767,851) (4,861,135) (4,566,806) (2,534,448)$ (3,293,939)$ (2,973,425)$ (6,849,060) (5,673,825)$ (5,299,460)$ (4,767,851)$ (4,861,135)$ (4,566,806)$ Surplus(Deficit)632,238 1,660,294 - 148,959 - (1,080,774) (609,496) (886,303) (617,620) Fund Balance7,512,060$ 9,172,354 7,512,060$ 9,321,313 9,321,313$ 8,240,539$ 7,631,043$ 6,744,740$ 6,127,120$ Fund Balance %46.93%50.86%41.50%42.35%41.84%36.80%34.04%29.00%25.98%General Fund Net TransfersOther Financing UsesTotal General Fund Expenditures(Transfers Out)Transfers In70 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes13,382$ 16,034$ 19,000$ 16,034$ 21,500$ 24,000$ 26,500$ 26,500$ 26,500$ Total Revenues13,382$ 16,034$ 19,000$ 16,034$ 21,500$ 24,000$ 26,500$ 26,500$ 26,500$ ExpendituresContractual Services 10,374$ 19,295$ 59,200$ 11,200$ 59,200$ 13,640$ 13,640$ 13,640$ 15,368$ Total Expenditures 10,374$ 19,295$ 59,200$ 11,200$ 59,200$ 13,640$ 13,640$ 13,640$ 15,368$ Surplus (Deficit) 3,008$ (3,261)$ (40,200)$ 4,834$ (37,700)$ 10,360$ 12,860$ 12,860$ 11,132$ Ending Fund Balance 13,492$ 10,231$ (32,199)$ 15,065$ (22,635)$ (12,275)$ 585$ 13,445$ 24,577$ 130.06% 53.02% -54.39% 134.51% -38.23% -89.99% 4.29% 98.57% 159.92%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$20$40ThousandsFund Balance71 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionFOX HILL SSA FUND - 1111-000-40-00-4000 PROPERTY TAXES 13,382$ 16,034$ 19,000$ 16,034$ 21,500$ 24,000$ 26,500$ 26,500$ 26,500$ 13,382 16,034 19,000$ 16,034$ 21,500$ 24,000$ 26,500$ 26,500$ 26,500$ 11-111-54-00-5462 PROFESSIONAL SERVICES 3,352$ -$ -$ -$ -$ -$ -$ -$ -$ 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE7,022 19,295 59,200 11,200 59,200 13,640 13,640 13,640 15,368 10,374$ 19,295$ 59,200$ 11,200$ 59,200$ 13,640$ 13,640$ 13,640$ 15,368$ Surplus(Deficit) 3,008 (3,261) (40,200) 4,834 (37,700) 10,360 12,860 12,860 11,132 Fund Balance 13,492$ 10,231$ (32,199)$ 15,065$ (22,635)$ (12,275)$ 585$ 13,445$ 24,577$ 130.06% 53.02% -54.39% 134.51% -38.23% -89.99% 4.29% 98.57% 159.92%Fox Hill SSA RevenuesFox Hill SSA Expenditures72 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes18,140$ 20,363$ 21,000$ 20,363$ 21,000$ 22,000$ 22,000$ 22,000$ 22,000$ Total Revenues18,140$ 20,363$ 21,000$ 20,363$ 21,000$ 22,000$ 22,000$ 22,000$ 22,000$ ExpendituresContractual Services 11,713$ 12,572$ 17,200$ 15,000$ 17,200$ 18,640$ 18,640$ 18,640$ 20,368$ Total Expenditures 11,713$ 12,572$ 17,200$ 15,000$ 17,200$ 18,640$ 18,640$ 18,640$ 20,368$ Surplus (Deficit) 6,427$ 7,791$ 3,800$ 5,363$ 3,800$ 3,360$ 3,360$ 3,360$ 1,632$ Ending Fund Balance (16,200)$ (8,409)$ (9,237)$ (3,046)$ 754$ 4,114$ 7,474$ 10,834$ 12,466$ -138.31% -66.89% -53.70% -20.31% 4.38% 22.07% 40.10% 58.12% 61.20%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)($20)($10)$0$10$20ThousandsFund Balance73 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionSUNFLOWER SSA FUND - 1212-000-40-00-4000 PROPERTY TAXES 18,140$ 20,363$ 21,000$ 20,363$ 21,000$ 22,000$ 22,000$ 22,000$ 22,000$ 18,140$ 20,363$ 21,000$ 20,363$ 21,000$ 22,000$ 22,000$ 22,000$ 22,000$ 12-112-54-00-5416 POND MAINTENANCE -$ 4,275$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 12-112-54-00-5462 PROFESSIONAL SERVICES 3,258 -$ - - - - - - - 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE8,455 8,297 12,200 10,000 12,200 13,640 13,640 13,640 15,368 11,713$ 12,572$ 17,200$ 15,000$ 17,200$ 18,640$ 18,640$ 18,640$ 20,368$ Surplus(Deficit) 6,427 7,791 3,800 5,363 3,800 3,360 3,360 3,360 1,632 Fund Balance (16,200)$ (8,409)$ (9,237)$ (3,046)$ 754$ 4,114$ 7,474$ 10,834$ 12,466$ -138.31% -66.89% -53.70% -20.31% 4.38% 22.07% 40.10% 58.12% 61.20%Sunflower SSA RevenuesSunflower SSA Expenditures74 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental749,242$ 1,387,340$ 1,258,019$ 1,306,390$ 1,175,560$ 984,367$ 1,002,465$ 1,020,925$ 1,039,754$ Investment Earnings9,563 1,402 2,000 525 1,000 2,000 3,000 5,000 7,500 Reimbursements26,717 - - - - - - - - Total Revenues785,522$ 1,388,742$ 1,260,019$ 1,306,915$ 1,176,560$ 986,367$ 1,005,465$ 1,025,925$ 1,047,254$ ExpendituresSupplies 97,930$ 86,539$ 138,000$ 138,000$ 190,000$ 190,000$ 190,000$ 190,000$ 190,000$ Capital Outlay 627,267 754,089 2,297,413 2,142,413 1,087,045 900,000 850,000 850,000 850,000 Total Expenditures 725,197$ 840,628$ 2,435,413$ 2,280,413$ 1,277,045$ 1,090,000$ 1,040,000$ 1,040,000$ 1,040,000$ Surplus (Deficit) 60,325$ 548,114$ (1,175,394)$ (973,498)$ (100,485)$ (103,633)$ (34,535)$ (14,075)$ 7,254$ Ending Fund Balance695,707$ 1,243,821$ (267,652)$ 270,323$ 169,838$ 66,205$ 31,670$ 17,595$ 24,849$ 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.($500)$0$500$1,000$1,500ThousandsFund Balance75 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionMOTOR FUEL TAX FUND - 1515-000-41-00-4112 MOTOR FUEL TAX 466,091$ 396,493$ 482,526$ 466,371 506,026 516,147$ 526,470$ 536,999$ 547,739$ 15-000-41-00-4113 MFT HIGH GROWTH47,299 79,463 11,000 79,463 79,463 79,463 79,463 79,463 79,463 15-000-41-00-4114 TRANSPORTATION RENEWAL TAX235,852 284,572 346,618 342,681 381,134 388,757 396,532 404,463 412,552 15-000-41-00-4115 REBUILD ILLINOIS- 626,812 417,875 417,875 208,937 - - - - 15-000-45-00-45009,563 1,402 2,000 525 1,000 2,000 3,000 5,000 7,500 15-000-46-00-4690 REIMB - MISCELLANEOUS26,717 - - - - - - - - 785,522$ 1,388,742$ 1,260,019$ 1,306,915$ 1,176,560$ 986,367$ 1,005,465$ 1,025,925$ 1,047,254$ 15-155-56-00-5618 SALT 97,930$ 86,539$ 138,000$ 138,000$ 190,000$ 190,000$ 190,000$ 190,000$ 190,000$ 15-155-60-00-6005 FOX HILL IMPROVEMENTS - - 1,253,625 1,253,625 - - - - - 15-155-60-00-6025 ROAD TO BETTER ROADS PROGRAM 553,480 655,303 920,000 790,000 1,000,000 850,000 800,000 800,000 800,000 15-155-60-00-6028 PAVEMENT STRIPING PROGRAM - 24,999 50,000 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 37,045 - - - - 725,197$ 840,628$ 2,435,413$ 2,280,413$ 1,277,045$ 1,090,000$ 1,040,000$ 1,040,000$ 1,040,000$ Surplus(Deficit) 60,325 548,114 (1,175,394) (973,498) (100,485) (103,633) (34,535) (14,075) 7,254 Fund Balance 695,707$ 1,243,821$ (267,652)$ 270,323$ 169,838$ 66,205$ 31,670$ 17,595$ 24,849$ Motor Fuel Tax RevenuesINVESTMENT EARNINGSMotor Fuel Tax Expenditures76 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental38,000$ -$ -$ -$ 1,174,620$ 1,200,000$ 1,500,000$ -$ -$ Licenses & Permits154,916 486,868 105,000 359,530 52,500$ 52,500 102,500 102,500 102,500 Charges for Service775,218 787,642 785,000 830,000 846,600$ 863,532 880,803 898,419 916,387 Investment Earnings61,060 69 500 4,664 150$ 500 1,000 2,000 3,000 Reimbursements49,999 127,867 2,521,322 2,071,000 1,117,000$ 1,100,000 - - 171,600 Miscellaneous- 45,823 - - -$ - - - - Total Revenues1,079,193$ 1,448,269$ 3,411,822$ 3,265,194$ 3,190,870$ 3,216,532$ 2,484,303$ 1,002,919$ 1,193,487$ Other Financing Sources240,663 1,442,336 2,396,250 2,961,215 771,772$ 1,904,042 1,209,638 1,087,670 951,606 Total Revenues and Transfers1,319,856$ 2,890,605$ 5,808,072$ 6,226,409$ 3,962,642$ 5,120,574$ 3,693,941$ 2,090,589$ 2,145,093$ ExpendituresContractual Services 191,913$ 292,619$ 234,189$ 261,689$ 145,302$ 147,312$ 154,742$ 252,618$ 170,967$ Supplies 46,637 109,435 102,500 75,000 105,000 105,000 105,000 105,000 105,000 Capital Outlay 663,393 2,399,218 4,403,876 3,353,500 4,918,224 4,672,235 3,013,427 1,362,467 1,501,000 Debt Service 322,188 321,338 315,338 315,338 319,338 313,038 316,738 315,138 313,388 Total Expenditures 1,224,131$ 3,122,610$ 5,055,903$ 4,005,527$ 5,487,864$ 5,237,585$ 3,589,907$ 2,035,223$ 2,090,355$ Other Financing Uses136,998 236,584 489,382 489,382 104,209 104,627 104,034 55,366 54,738 Total Expenditures & Transfers1,361,129$ 3,359,194$ 5,545,285$ 4,494,909$ 5,592,073$ 5,342,212$ 3,693,941$ 2,090,589$ 2,145,093$ Surplus (Deficit)(41,273)$ (468,589)$ 262,787$ 1,731,500$ (1,629,431)$ (221,638)$ -$ -$ -$ Ending Fund Balance588,155$ 119,569$ 467,802$ 1,851,069$ 221,638$ -$ -$ -$ -$ City-Wide Capital Fund (23)The City-Wide Capital Fund is used to maintain existing and construct new public infrastructure, and to fund other improvements that benefit the public. $0$500$1,000$1,500$2,000ThousandsFund Balance77 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionCITY-WIDE CAPITAL FUND - 2323-000-41-00-4163-$ -$ -$ -$ 476,475$ -$ -$ -$ -$ 23-000-41-00-4164 DCEO - REBUILD DOWNTOWN - - - - 300,000 1,200,000 1,500,000 - - 23-000-41-00-4165 VAN EMMON LAFO - - - - 398,145 - - - - 23-000-41-00-4189 DCEO - MATERIAL STORAGE BLDG 38,000 - - - - - - - - 23-000-42-00-4210 BUILDING PERMITS 2,530 240,594 - 308,030 - - - - - 23-000-42-00-4214 DEVELOPMENT FEES - CW CAPITAL 6,294 1,585 5,000 1,500 2,500 2,500 2,500 2,500 2,500 23-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG 32,092 132,689 - - - - - - - 23-000-42-00-4222 ROAD CONTRIBUTION FEE 114,000 112,000 100,000 50,000 50,000 50,000 100,000 100,000 100,000 23-000-44-00-4440 ROAD INFRASTRUCTURE FEE 775,218 787,642 785,000 830,000 846,600 863,532 880,803 898,419 916,387 23-000-45-00-450010,709 69 500 65 150 500 1,000 2,000 3,000 23-000-45-00-4550 GAIN ON INVESTMENT50,351 - - 4,599 - - - - - 23-000-46-00-4606 REIMB - COM ED- - - - 145,000 - - - - 23-000-46-00-4607 REIMB - BLACKBERRY WOODS7,050 4,767 4,322 - - - - - - 23-000-46-00-4612 REIMB - GRANDE RESERVE IMPROVEMENTS19,219 15,355 2,320,000 2,061,000 750,000 1,100,000 - - - 23-000-46-00-4618 REIMB - BRISTOL BAY ANNEX- - - - - - - - 171,600 23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE9,440 1,175 - - - - - - - 23-000-46-00-4636 REIMB - RAINTREE VILLAGE2,165 84,494 165,000 10,000 190,000 - - - - 23-000-46-00-4660 REIMB - PUSH FOR THE PATH- - 26,523 - 26,523 - - - - 23-000-46-00-4690 REIMB - MISCELLANEOUS 12,125 22,076 5,477 - 5,477 - - - - 23-000-48-00-4850 MISCELLANEOUS INCOME- 45,823 - - - - - - - 1,079,193$ 1,448,269$ 3,411,822$ 3,265,194$ 3,190,870$ 3,216,532$ 2,484,303$ 1,002,919$ 1,193,487$ 23-000-49-00-4901 TRANSFER FROM GENERAL 240,663 1,442,336 401,250 914,712 771,772 1,904,042 1,209,638 1,087,670 951,606 23-000-49-00-4924 TRANSFER FROM BUILDINGS & GROUNDS- - 1,995,000 2,046,503 - - - - - 240,663$ 1,442,336$ 2,396,250$ 2,961,215$ 771,772$ 1,904,042$ 1,209,638$ 1,087,670$ 951,606$ 1,319,856$ 2,890,605$ 5,808,072$ 6,226,409$ 3,962,642$ 5,120,574$ 3,693,941$ 2,090,589$ 2,145,093$ City-Wide - Buildings & Grounds Expenditures23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES92,586$ 75,728$ -$ -$ -$ -$ -$ -$ -$ 23-216-56-00-5626 HANGING BASKETS427 320 - - - - - - - 23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES10,914 67,387 - - - - - - - 23-216-60-00-6003 MATERIALS STORAGE BUILDING240,663 - - - - - - - - 23-216-60-00-6011 PROPERTY ACQUISITION- 2,046,503 - - - - - - - 344,590$ 2,189,938$ -$ -$ -$ -$ -$ -$ -$ 23-216-99-00-9901 TRANSFER TO GENERAL32,092$ 132,689$ -$ -$ -$ -$ -$ -$ -$ 32,092$ 132,689$ -$ -$ -$ -$ -$ -$ -$ 376,682$ 2,322,627$ -$ -$ -$ -$ -$ -$ -$ FEDERAL GRANTS - STP BRISTOL RIDGECity-Wide Capital RevenuesOther Financing SourcesINVESTMENT EARNINGSCity-Wide - Buildings & Grounds ExpendituresTotal City-Wide Capital Revenues & TransfersOther Financing UsesCity-Wide - Buildings & Grounds Expenditures & Transfers78 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionCity-Wide Capital Expenditures23-230-54-00-5462 PROFESSIONAL SERVICES -$ -$ 13,500$ -$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 23-230-54-00-5465 ENGINEERING SERVICES - 109,350 109,000 150,000 17,000 12,000 12,000 102,000 12,000 23-230-54-00-5482 STREET LIGHTING 98,090 106,402 110,214 110,214 116,827 123,837 131,267 139,143 147,492 23-230-54-00-5498 PAYING AGENT FEES 475 475 475 475 475 475 475 475 475 23-230-54-00-5499 BAD DEBT 762 664 1,000 1,000 1,000 1,000 1,000 1,000 1,000 23-230-56-00-5619 SIGNS 16,349 15,788 15,000 15,000 15,000 15,000 15,000 15,000 15,000 23-230-56-00-5632 ASPHALT PATCHING 16,235 5,612 35,000 10,000 35,000 35,000 35,000 35,000 35,000 23-230-56-00-5637 SIDEWALK CONSTRUCTION SUPPLIES 2,712 5,210 7,500 5,000 10,000 10,000 10,000 10,000 10,000 23-230-56-00-5642 STREET LIGHTING & OTHER SUPPLIES - 15,118 45,000 45,000 45,000 45,000 45,000 45,000 45,000 23-230-60-00-6005 FOX HILL IMPROVEMENTS - - 85,000 75,000 75,000 - - - - 23-230-60-00-6012MILL ROAD IMPROVEMENTS186,548 41,252 2,260,000 2,001,000 200,000 - - - - 23-230-60-00-6014 BLACKBERRY WOODS7,050 4,767 6,101 - - - - - - 23-230-60-00-6016 US 34 (CENTER / ELDAMAIN RD) PROJECT 96,568 - 110,000 - 106,576 - - - - 23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION9,440 1,175 - - - - - - - 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM99,289 103,363 1,148,725 965,000 1,435,000 1,010,000 760,000 760,000 760,000 23-230-60-00-6032 BRISTOL RIDGE ROAD- - 70,000 70,000 635,300 - - - - 23-230-60-00-6033 SHARED USE PATH MAINTENANCE PROGRAM- - - - 140,000 140,000 140,000 140,000 140,000 23-230-60-00-6034 WHISPERING MEADOWS SUBDIVISION2,828 - - - - - - - - 23-230-60-00-6036 RAINTREE VILLAGE IMPROVEMENTS2,165 84,494 165,000 10,000 190,000 - - - - 23-230-60-00-6037PARKING LOT MAINTENANCE PROGRAM - - - - 151,000 151,000 151,000 151,000 151,000 23-230-60-00-6041 SIDEWALK REPLACEMENT PROGRAM- 6,709 300,000 172,500 200,000 200,000 200,000 200,000 200,000 23-230-60-00-6058 ROUTE 71 (RTE 47 / RTE 126) PROJECT- 110,955 82,050 - 25,253 - - - - 23-230-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 18,842 - 85,000 - 84,903 - - - - 23-230-60-00-6063 ROUTE 47 (RTE 30 / WATER PARK WAY)- - - - - 111,467 111,467 111,467 - 23-230-60-00-6071 BASELINE ROAD IMPROVEMENTS- - - - 35,000 639,000 - - - 23-230-60-00-6073 REBUILD DOWNTOWN PROJECT- - - - 330,192 1,320,768 1,650,960 - - 23-230-60-00-6085 CORNEILS ROAD IMPROVEMENTS- - - - 145,000 - - - - 23-230-60-00-6087 KENNEDY ROAD (FREEDOM PLACE)- - - - 100,000 1,100,000 - - - 23-230-60-00-6088 KENNEDY ROAD (NORTH)- - 60,000 60,000 450,000 - - - - 23-230-60-00-6089 VAN EMMON LAFO PROJECT- - - - 583,000 - - - - 23-230-60-00-6094 KENNEDY ROAD BIKE TRAIL - - 32,000 - 32,000 - - - - 23-230-60-00-6098 BRISTOL BAY SUBDIVISION- - - - - - - - 250,000 2014A Bond23-230-78-00-8000 PRINCIPAL PAYMENT195,000 200,000 200,000 200,000 210,000 210,000 220,000 225,000 230,000 23-230-78-00-8050 INTEREST PAYMENT127,188 121,338 115,338 115,338 109,338 103,038 96,738 90,138 83,388 879,541$ 932,672$ 5,055,903$ 4,005,527$ 5,487,864$ 5,237,585$ 3,589,907$ 2,035,223$ 2,090,355$ City-Wide Capital Expenditures79 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription23-230-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS -$ -$ 384,824$ 384,824$ -$ -$ -$ -$ -$ 23-230-99-00-9951 TRANSFER TO WATER104,906 103,895 104,558 104,558 104,209 104,627 104,034 55,366 54,738 104,906$ 103,895$ 489,382$ 489,382$ 104,209$ 104,627$ 104,034$ 55,366$ 54,738$ 984,447$ 1,036,567$ 5,545,285$ 4,494,909$ 5,592,073$ 5,342,212$ 3,693,941$ 2,090,589$ 2,145,093$ 1,224,131$ 3,122,610$ 5,055,903$ 4,005,527$ 5,487,864$ 5,237,585$ 3,589,907$ 2,035,223$ 2,090,355$ 240,663$ 1,442,336$ 2,396,250$ 2,961,215$ 771,772$ 1,904,042$ 1,209,638$ 1,087,670$ 951,606$ (136,998) (236,584) (489,382) (489,382) (104,209) (104,627) (104,034) (55,366) (54,738) 103,665$ 1,205,752$ 1,906,868$ 2,471,833$ 667,563$ 1,799,415$ 1,105,604$ 1,032,304$ 896,868$ Surplus(Deficit)(41,273) (468,589) 262,787 1,731,500 (1,629,431) (221,638) - - - Fund Balance588,155$ 119,569$ 467,802$ 1,851,069$ 221,638$ -$ -$ -$ -$ Other Financing UsesTotal City-Wide Capital Fund ExpendituresTransfers In(Transfers Out)City-Wide Capital Expenditures & TransfersCity-Wide Capital Fund Net Transfers80 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesLicenses & Permits-$ -$ 35,000$ 25,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Charges for Service- - 147,738 108,703 199,586 151,193 154,887 162,656 170,147 Investment Earnings- - 3,000 800 1,200 1,500 2,000 3,000 3,000 Miscellaneous- - 2,000 - - - - - - Total Revenues-$ -$ 187,738$ 134,503$ 230,786$ 182,693$ 186,887$ 195,656$ 203,147$ Other Financing Sources- - 9,396,511 13,512,024 776,443 22,402,686 1,160,440 1,494,878 1,837,264 Total Revenues and Transfers-$ -$ 9,584,249$ 13,646,527$ 1,007,229$ 22,585,379$ 1,347,327$ 1,690,534$ 2,040,411$ ExpendituresSalaries -$ -$ 50,117$ 34,500$ 54,720$ 56,362$ 58,053$ 59,795$ 61,589$ Benefits - - 32,111 8,282 12,135 12,601 13,104 13,628 14,186 Contractual Services - - 307,988 332,457 275,303 425,953 225,909 231,208 236,136 Supplies - - 27,000 25,912 26,000 26,000 26,000 26,000 26,000 Capital Outlay - - 6,980,000 400,000 9,700,000 10,000,000 10,500,000 - - Debt Service - - 157,033 132,474 803,402 799,915 1,963,206 1,962,574 1,702,500 Total Expenditures -$ -$ 7,554,249$ 933,625$ 10,871,560$ 11,320,831$ 12,786,272$ 2,293,205$ 2,040,411$ Other Financing Uses - - 2,030,000 2,071,503 - - - - - Total Expenditures & Transfers -$ -$ 9,584,249$ 3,005,128$ 10,871,560$ 11,320,831$ 12,786,272$ 2,293,205$ 2,040,411$ Surplus (Deficit) -$ -$ -$ 10,641,399$ (9,864,331)$ 11,264,548$ (11,438,945)$ (602,671)$ -$ Ending Fund Balance-$ -$ -$ 10,641,399$ 777,068$ 12,041,616$ 602,671$ -$ -$ 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$5,000$10,000$15,000ThousandsFund Balance81 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionBUILDINGS & GROUNDS FUND - 2424-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG-$ -$ 35,000$ 25,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 24-000-44-00-4416 BUILDINGS & GROUNDS CHARGEBACK- - 147,738 108,703 199,586 151,193 154,887 162,656 170,147 24-000-45-00-4500- - 3,000 800 1,200 1,500 2,000 3,000 3,000 24-000-48-00-4845 DONATIONS- - 2,000 - - - - - - -$ -$ 187,738$ 134,503$ 230,786$ 182,693$ 186,887$ 195,656$ 203,147$ 24-000-49-00-4900 BOND PROCEEDS - - 8,707,478 9,260,000 - 19,695,000 - - - 24-000-49-00-4901 TRANSFER FROM GENERAL - - 304,209 3,342,189 776,443 68,457 394,550 730,862 1,073,116 24-000-49-00-4903 PREMIUM ON BOND ISSUANCE - - - 525,011 - 2,506,343 - - - 24-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL - - 384,824 384,824 - - - - - 24-000-49-00-4951 TRANSFER FROM WATER - - - - - 66,443 382,945 382,008 382,074 24-000-49-00-4952 TRANSFER FROM SEWER- - - - - 66,443 382,945 382,008 382,074 -$ -$ 9,396,511$ 13,512,024$ 776,443$ 22,402,686$ 1,160,440$ 1,494,878$ 1,837,264$ -$ -$ 9,584,249$ 13,646,527$ 1,007,229$ 22,585,379$ 1,347,327$ 1,690,534$ 2,040,411$ Building & Grounds Expenditures24-216-50-00-5010 SALARIES & WAGES-$ -$ 50,117$ 34,500$ 54,720$ 56,362$ 58,053$ 59,795$ 61,589$ 24-216-52-00-5212 RETIREMENT PLAN CONTRIBUTION- - 5,216 3,800 4,932 5,219 5,538 5,872 6,233 24-216-52-00-5214 FICA CONTRIBUTION- - 3,547 3,000 4,186 4,312 4,441 4,574 4,711 24-216-52-00-5216 GROUP HEALTH INSURANCE- - 21,690 900 1,800 1,800 1,800 1,800 1,800 24-216-52-00-5222 GROUP LIFE INSURANCE- - 109 62 127 128 129 130 131 24-216-52-00-5223 DENTAL INSURANCE- - 1,352 444 933 980 1,029 1,080 1,134 24-216-52-00-5224 VISION INSURANCE- - 197 76 157 162 167 172 177 24-216-54-00-5402 BOND ISSUANCE COSTS- - 82,478 107,035 - 201,343 - - - 24-216-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK- - - - 55,000 - - - - 24-216-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- - - - 1,401 2,290 - 1,531 2,502 24-216-54-00-5432 FACILITY MANAGEMENT SERVICES- - 65,510 65,107 68,362 71,780 75,369 79,137 83,094 24-216-54-00-5440 TELECOMMUNICATIONS- - - 315 540 540 540 540 540 24-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES- - 160,000 160,000 150,000 150,000 150,000 150,000 150,000 24-216-56-00-5600 WEARING APPAREL- - - 500 1,000 1,000 1,000 1,000 1,000 24-216-56-00-5626 HANGING BASKETS- - 2,000 412 - - - - - 24-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES- - 25,000 25,000 25,000 25,000 25,000 25,000 25,000 24-216-60-00-6030 CITY HALL IMPROVEMENTS- - 6,980,000 400,000 8,200,000 - - - - 24-216-60-00-6042 PUBLIC WORKS FACILITY- - - - 1,500,000 10,000,000 10,500,000 - - Debt Service - 2021 Bond24-216-82-00-8000 PRINCIPAL PAYMENT- - - - 320,000 330,000 345,000 360,000 375,000 24-216-82-00-8050 INTEREST PAYMENT- - 157,033 132,474 223,900 211,100 197,900 184,100 169,700 INVESTMENT EARNINGSBuildings & Grounds RevenuesOther Financing SourcesBuildings & Grounds Revenues & Transfers82 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionDebt Service - 2023 Bond24-216-86-00-8000 PRINCIPAL PAYMENT - - - - - - 5,000 370,000 385,000 24-216-86-00-8050 INTEREST PAYMENT - - - - - - 1,155,440 787,600 772,800 Debt Service - 2022 Bond24-216-95-00-8000 PRINCIPAL PAYMENT - - - - 248,158 250,112 254,020 257,928 - 24-216-95-00-8050 INTEREST EXPENSE- - - - 11,344 8,703 5,846 2,946 - -$ -$ 7,554,249$ 933,625$ 10,871,560$ 11,320,831$ 12,786,272$ 2,293,205$ 2,040,411$ 24-216-99-00-9901 TRANSFER TO GENERAL -$ -$ 35,000$ 25,000$ -$ -$ -$ -$ -$ 24-216-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL- - 1,995,000 2,046,503 - - - - - -$ -$ 2,030,000$ 2,071,503$ -$ -$ -$ -$ -$ -$ -$ 9,584,249$ 3,005,128$ 10,871,560$ 11,320,831$ 12,786,272$ 2,293,205$ 2,040,411$ -$ -$ 7,554,249$ 933,625$ 10,871,560$ 11,320,831$ 12,786,272$ 2,293,205$ 2,040,411$ -$ -$ 9,396,511$ 13,512,024$ 776,443$ 22,402,686$ 1,160,440$ 1,494,878$ 1,837,264$ - - (2,030,000) (2,071,503) - - - - - -$ -$ 7,366,511$ 11,440,521$ 776,443$ 22,402,686$ 1,160,440$ 1,494,878$ 1,837,264$ Surplus(Deficit) - - - 10,641,399 (9,864,331) 11,264,548 (11,438,945) (602,671) - Fund Balance -$ -$ -$ 10,641,399$ 777,068$ 12,041,616$ 602,671$ -$ -$ Building & Grounds ExpendituresOther Financing UsesBuilding & Grounds Expenditures & TransfersTotal Building & Grounds Fund ExpendituresTransfers In(Transfers Out)Building & Grounds Fund Net Transfers83 FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental 4,795$ 9,490$ -$ 9,590$ -$ -$ -$ -$ -$ Licenses & Permits 363,661 268,641 109,500 149,000 110,500 110,500 110,500 110,500 110,500 Fines & Forfeits 6,799 3,998 7,800 6,800 6,800 6,800 6,800 6,800 6,800 Charges for Service 92,968 1,231,404 325,830 409,984 891,767 859,849 950,098 1,009,553 952,306 Investment Earnings 2,233 150 1,000 105 - - - - - Reimbursements 44,082 9,190 102,096 15,000 35,000 52,096 - - - Miscellaneous 645 1,920 1,000 - 500 500 500 500 500 Total Revenues 515,183$ 1,524,793$ 547,226$ 590,479$ 1,044,567$ 1,029,745$ 1,067,898$ 1,127,353$ 1,070,106$ Other Financing Sources 558,996 13,927 - 67,865 52,000 - - - - Total Revenues and Transfers 1,074,179$ 1,538,720$ 547,226$ 658,344$ 1,096,567$ 1,029,745$ 1,067,898$ 1,127,353$ 1,070,106$ Police Capital Expenditures Contractual Services 4,289$ 457$ 8,750$ 8,750$ 53,750$ 38,750$ 38,750$ 38,750$ 48,750$ Capital Outlay 59,702 158,102 310,000 120,259 200,000 209,000 194,400 200,700 206,550 Sub-Total Expenditures 63,991$ 158,559$ 318,750$ 129,009$ 253,750$ 247,750$ 233,150$ 239,450$ 255,300$ General Government Capital Expenditures Supplies 66,720$ 3,643$ 12,232$ 12,232$ 86,983$ 13,122$ 20,328$ 88,483$ 15,386$ Capital Outlay - - 31,000 110,095 - - - - - Sub-Total Expenditures 66,720$ 3,643$ 43,232$ 122,327$ 86,983$ 13,122$ 20,328$ 88,483$ 15,386$ Public Works Capital Expenditures Contractual Services 580$ 469$ 750$ 750$ 750$ 750$ 750$ 750$ 750$ Supplies - - 1,000 - 500 500 500 500 500 Capital Outlay 201,110 163,355 926,000 253,990 1,222,111 400,000 400,000 400,000 400,000 Debt Service 66,676 69,396 69,396 69,396 69,396 69,396 69,396 69,396 69,396 Total Expenditures 268,366$ 233,220$ 997,146$ 324,136$ 1,292,757$ 470,646$ 470,646$ 470,646$ 470,646$ Other Financing Uses 531,617 - - - - - - - - Sub-Total Expenditures & Transfers 799,983$ 233,220$ 997,146$ 324,136$ 1,292,757$ 470,646$ 470,646$ 470,646$ 470,646$ Parks & Rec Capital Expenditures Contractual Services 10$ -$ 1,600$ -$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ Capital Outlay 109,076 167,024 515,096 185,493 480,656 334,096 340,000 325,000 325,000 Debt Service 2,089 2,175 2,174 2,174 2,174 2,174 2,174 2,174 2,174 Total Expenditures 111,175$ 169,199$ 518,870$ 187,667$ 484,430$ 337,870$ 343,774$ 328,774$ 328,774$ Other Financing Uses 16,656 - - - - - - - - Sub-Total Expenditures & Transfers 127,831$ 169,199$ 518,870$ 187,667$ 484,430$ 337,870$ 343,774$ 328,774$ 328,774$ Total Expenditures & Transfers 1,058,525$ 564,621$ 1,877,998$ 763,139$ 2,117,920$ 1,069,388$ 1,067,898$ 1,127,353$ 1,070,106$ Surplus (Deficit)15,654$ 974,099$ (1,330,772)$ (104,795)$ (1,021,353)$ (39,643)$ -$ -$ -$ Police Capital Fund Balance 73,881$ 227,811$ -$ 244,619$ 76,494$ 70,000$ 70,000$ 70,000$ 70,000$ General Government Fund Balance 941 941 941 - - - - - - Public Works Capital Fund Balance 101,612 679,034 22,469 593,801 30,149 - - - - Parks & Rec Capital Fund Balance 335,258 578,005 250,000 542,576 253,000 250,000 250,000 250,000 250,000 Ending Fund Balance 511,692$ 1,485,791$ 273,410$ 1,380,996$ 359,643$ 320,000$ 320,000$ 320,000$ 320,000$ 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 $2,000 ThousandsFund Balance 84 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionVEHICLE & EQUIPMENT FUND - 2525-000-41-00-4170 STATE GRANTS4,795$ 9,490$ -$ 9,590$ -$ -$ -$ -$ -$ 25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL92,100 69,450 30,000 35,000 30,000 30,000 30,000 30,000 30,000 25-000-42-00-4217 WEATHER WARNING SIREN FEES1,536 2,441 - 2,000 1,000 1,000 1,000 1,000 1,000 25-000-42-00-4218 ENGINEERING CAPITAL FEE11,550 22,400 10,000 25,000 10,000 10,000 10,000 10,000 10,000 25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL252,600 163,150 64,500 75,000 64,500 64,500 64,500 64,500 64,500 25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL5,875 11,200 5,000 12,000 5,000 5,000 5,000 5,000 5,000 25-000-43-00-43156,023 3,228 7,000 6,000 6,000 6,000 6,000 6,000 6,000 25-000-43-00-4316776 770 800 800 800 800 800 800 800 25-000-44-00-4416 BUILDING & GROUNDS CHARGEBACK- - - - 55,000 - - - - 25-000-44-00-4418 MOWING INCOME2,215 1,877 2,000 - 2,000 2,000 2,000 2,000 2,000 25-000-44-00-4419 COMMUNITY DEVELOPMENT CHARGEBACK- - 31,000 109,154 - - - - - 25-000-44-00-4420 POLICE CHARGEBACK24,032 218,334 91,732 91,732 47,825 203,456 195,350 201,650 217,500 25-000-44-00-4421 PUBLIC WORKS CHARGEBACK- 622,551 100,000 108,000 545,105 363,497 393,646 393,646 393,646 25-000-44-00-4427 PARKS & RECREATION CHARGEBACK- 385,000 88,866 88,866 154,854 277,774 338,774 323,774 323,774 25-000-44-00-4428 COMPUTER REPLACEMENT CHARGEBACK66,721 3,642 12,232 12,232 86,983 13,122 20,328 88,483 15,386 25-000-45-00-45221,084 150 1,000 - - - - - - 25-000-45-00-4550 GAIN ON INVESTMENT1,149 - - 105 - - - - - 25-000-46-00-4691 MISCELLANEOUS REIMB - PW CAPITAL10,368 - - - - - - - - 25-000-46-00-4692 MISCELLANEOUS REIMB - PARK CAPITAL33,714 9,190 102,096 15,000 35,000 52,096 - - - 25-000-48-00-4850 MISCELLANEOUS INCOME - GEN GOV492 - - - - - - - - 25-000-48-00-4852 MISCELLANEOUS INCOME - POLICE CAPITAL87 666 - - - - - - - 25-000-48-00-4854 MISCELLANEOUS INCOME - PW CAPITAL39 665 1,000 - 500 500 500 500 500 25-000-48-00-4855 MISCELLANEOUS INCOME - PARK CAPITAL27 589 - - - - - - - 515,183$ 1,524,793$ 547,226$ 590,479$ 1,044,567$ 1,029,745$ 1,067,898$ 1,127,353$ 1,070,106$ 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 8,523 8,015 - 695 - - - - - 25-000-49-00-4921 SALE OF CAPITAL ASSETS - PW CAPITAL 1,300 - - 30,903 52,000 - - - - 25-000-49-00-4922 SALE OF CAPITAL ASSETS - PARK CAPITAL 450 5,912 - 4,000 - - - - - 25-000-49-00-4972 TRANSFER FROM LAND CASH- - - 32,267 - - - - - 558,996$ 13,927$ -$ 67,865$ 52,000$ -$ -$ -$ -$ 1,074,179$ 1,538,720$ 547,226$ 658,344$ 1,096,567$ 1,029,745$ 1,067,898$ 1,127,353$ 1,070,106$ ELECTRONIC CITATION FEESINVESTMENT EARNINGS - PARK CAPITALTotal Vehicle & Equipment Revenues & Transfers DUI FINESVehicle & Equipment RevenuesOther Financing Sources85 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionPolice Capital25-205-54-00-5485 RENTAL & LEASE PURCHASE -$ -$ -$ -$ 45,000$ 30,000$ 30,000$ 30,000$ 40,000$ 25-205-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 4,289 457 8,750 8,750 8,750 8,750 8,750 8,750 8,750 25-205-60-00-6060 EQUIPMENT - 44,320 50,000 - 20,000 20,000 - - - 25-205-60-00-607059,702 113,782 260,000 120,259 180,000 189,000 194,400 200,700 206,550 63,991$ 158,559$ 318,750$ 129,009$ 253,750$ 247,750$ 233,150$ 239,450$ 255,300$ General Government Capital25-212-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE66,720$ 3,643$ 12,232$ 12,232$ 86,983$ 13,122$ 20,328$ 88,483$ 15,386$ 25-212-60-00-6070- - 31,000 110,095 - - - - - 66,720$ 3,643$ 43,232$ 122,327$ 86,983$ 13,122$ 20,328$ 88,483$ 15,386$ Public Works Capital25-215-54-00-5448 FILING FEES580$ 469$ 750$ 750$ 750$ 750$ 750$ 750$ 750$ 25-215-56-00-5620 OPERATING SUPPLIES- - 1,000 - 500 500 500 500 500 25-215-60-00-6060 EQUIPMENT- 63,986 15,000 139,936 439,940 100,000 100,000 100,000 100,000 25-215-60-00-6070201,110 99,369 911,000 114,054 782,171 300,000 300,000 300,000 300,000 185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT42,905 51,664 53,527 53,527 55,514 57,544 59,710 61,927 64,225 25-215-92-00-8050 INTEREST PAYMENT23,771 17,732 15,869 15,869 13,882 11,852 9,686 7,469 5,171 268,366$ 233,220$ 997,146$ 324,136$ 1,292,757$ 470,646$ 470,646$ 470,646$ 470,646$ 25-215-99-00-9960 PAYMENT TO ESCROW AGENT531,617$ -$ -$ -$ -$ -$ -$ -$ -$ 531,617$ -$ -$ -$ -$ -$ -$ -$ -$ 799,983$ 233,220$ 997,146$ 324,136$ 1,292,757$ 470,646$ 470,646$ 470,646$ 470,646$ Parks & Recreation Capital25-225-54-00-5495 OUTSIDE REPAIR & MAINTENANCE10$ -$ 1,600$ -$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 25-225-60-00-6010 PARK IMPROVEMENTS41,118 50,131 152,096 128,658 205,000 234,096 240,000 225,000 225,000 25-225-60-00-6060 EQUIPMENT- 57,758 50,000 56,835 65,156 50,000 50,000 50,000 50,000 25-225-60-00-6070 VEHICLES67,958 59,135 313,000 - 210,500 50,000 50,000 50,000 50,000 185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT1,344 1,619 1,677 1,677 1,739 1,803 1,871 1,940 2,012 25-225-92-00-8050 INTEREST PAYMENT745 556 497 497 435 371 303 234 162 111,175$ 169,199$ 518,870$ 187,667$ 484,430$ 337,870$ 343,774$ 328,774$ 328,774$ VEHICLESPublic Works Capital ExpendituresPolice Capital ExpendituresGeneral Government Capital ExpendituresOther Financing UsesTotal Public Works Capital Expenditures & TransfersParks & Recreation Capital ExpendituresVEHICLESVEHICLES86 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription25-225-99-00-9960 PAYMENT TO ESCROW AGENT16,656 - - - - - - - - 16,656$ -$ -$ -$ -$ -$ -$ -$ -$ 127,831$ 169,199$ 518,870$ 187,667$ 484,430$ 337,870$ 343,774$ 328,774$ 328,774$ 510,252$ 564,621$ 1,877,998$ 763,139$ 2,117,920$ 1,069,388$ 1,067,898$ 1,127,353$ 1,070,106$ 558,996$ 13,927$ -$ 67,865$ 52,000$ -$ -$ -$ -$ (548,273) - - - - - - - - 10,723$ 13,927$ -$ 67,865$ 52,000$ -$ -$ -$ -$ Surplus(Deficit)15,654 974,099 (1,330,772) (104,795) (1,021,353) (39,643) - - - 73,881$ 227,811$ -$ 244,619$ 76,494$ 70,000$ 70,000$ 70,000$ 70,000$ 941 941 941 - - - - - - 101,612 679,034 22,469 593,801 30,149 - - - - 335,258 578,005 250,000 542,576 253,000 250,000 250,000 250,000 250,000 Fund Balance 511,692$ 1,485,791$ 273,410$ 1,380,996$ 359,643$ 320,000$ 320,000$ 320,000$ 320,000$ Vehicle & Equipment Fund Net TransfersFund Balance - Police CapitalFund Balance - General GovernmentFund Balance - Parks & Rec CapitalTotal Parks & Recreation Capital Expenditures & Transfers Transfers In(Transfers Out)Fund Balance - Public Works CapitalOther Financing UsesTotal Vehicle & Equipment Fund Expenditures87 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesLicenses & Permits8,555$ 12,994$ 8,000$ 9,500$ 8,000$ -$ -$ -$ -$ Total Revenues8,555$ 12,994$ 8,000$ 9,500$ 8,000$ -$ -$ -$ -$ Other Financing Sources315,470 310,231 321,375 319,875 322,075 - - - - Total Revenue324,025$ 323,225$ 329,375$ 329,375$ 330,075$ -$ -$ -$ -$ ExpendituresContractual Services 475$ 475$ 475$ 475$ 475$ -$ -$ -$ -$ Debt Service 323,550 322,750 328,900 328,900 329,600 - - - - Total Expenditures 324,025$ 323,225$ 329,375$ 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$50$100Fund Balance88 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionDEBT SERVICE FUND - 4242-000-42-00-4208 RECAPTURE FEES - WATER & SEWER8,555$ 12,994$ 8,000$ 9,500$ 8,000$ -$ -$ -$ -$ 8,555$ 12,994$ 8,000$ 9,500$ 8,000$ -$ -$ -$ -$ 42-000-49-00-4901 TRANSFER FROM GENERAL315,470$ 310,231$ 321,375$ 319,875$ 322,075$ -$ -$ -$ -$ 315,470$ 310,231$ 321,375$ 319,875$ 322,075$ -$ -$ -$ -$ 324,025$ 323,225$ 329,375$ 329,375$ 330,075$ -$ -$ -$ -$ 42-420-54-00-5498 PAYING AGENT FEES475$ 475$ 475$ 475$ 475$ -$ -$ -$ -$ 2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT290,000 295,000 310,000 310,000 320,000 - - - - 42-420-79-00-8050 INTEREST PAYMENT33,550 27,750 18,900 18,900 9,600 - - - - 324,025$ 323,225$ 329,375$ 329,375$ 330,075$ -$ -$ -$ -$ Surplus(Deficit) - - - - - - - - - Fund Balance -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Fund Revenues & Transfers Debt Service Fund ExpendituresDebt Service Fund RevenuesOther Financing Sources89 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental-$ -$ 131,250 - 100,000 - - - - Charges for Service4,440,881 5,062,645 4,643,894 5,090,800 5,393,543 5,628,444 5,819,836 6,062,267 6,316,278 Investment Earnings27,873 1,302 3,000 1,911 2,000 3,000 5,000 10,000 15,000 Reimbursements11,110 2,524 - 2,920 - - - - - Miscellaneous101,330 100,469 102,894 102,894 105,601 108,384 111,246 114,187 117,206 Total Revenues4,581,194$ 5,166,940$ 4,881,038$ 5,198,525$ 5,601,144$ 5,739,828$ 5,936,082$ 6,186,454$ 6,448,484$ Other Financing Sources178,781 179,020 180,233 180,233 177,859 178,752 173,559 55,366 54,738 Total Revenues and Transfers4,759,975$ 5,345,960$ 5,061,271$ 5,378,758$ 5,779,003$ 5,918,580$ 6,109,641$ 6,241,820$ 6,503,222$ ExpensesSalaries 403,984$ 453,904$ 537,856$ 503,488$ 562,785$ 578,109$ 583,892$ 600,149$ 616,893$ Benefits 195,247 235,333 243,593 249,885 270,666 287,916 305,568 325,404 346,704 Contractual Services 848,173 896,256 1,073,649 983,840 1,409,029 1,379,624 1,350,137 1,355,155 1,011,069 Supplies 388,696 414,134 370,225 453,724 470,418 468,097 455,392 468,336 481,964 Capital Outlay 827,158 407,285 2,040,580 1,486,380 3,166,916 2,890,788 2,929,060 1,677,500 1,311,500 Developer Commitments - - - - 130,281 521,124 651,405 - - Debt Service 2,361,500 2,305,935 1,815,830 1,815,830 1,654,108 714,373 702,673 358,446 293,285 Total Expenses 5,024,758$ 4,712,847$ 6,081,733$ 5,493,147$ 7,664,203$ 6,840,031$ 6,978,127$ 4,784,990$ 4,061,415$ Other Financing Uses - - - - - 66,443 382,945 382,008 382,074 Total Expenses & Transfers 5,024,758$ 4,712,847$ 6,081,733$ 5,493,147$ 7,664,203$ 6,906,474$ 7,361,072$ 5,166,998$ 4,443,489$ Surplus (Deficit)(264,783)$ 633,113$ (1,020,462)$ (114,389)$ (1,885,200)$ (987,894)$ (1,251,431)$ 1,074,822$ 2,059,733$ Ending Fund Balance Equivalent3,268,245$ 3,901,358$ 2,600,578$ 3,786,969$ 1,901,769$ 913,875$ (337,556)$ 737,266$ 2,796,999$ 65.04% 82.78% 42.76% 68.94% 24.81% 13.23%-4.59% 14.27% 62.95%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. Water Fund (51)($2,000)$0$2,000$4,000$6,000ThousandsFund Balance Equivalent90 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionWATER FUND - 5151-000-41-00-4165 FEDERAL GRANTS - ARPA FUNDS -$ -$ 131,250$ -$ -$ -$ -$ -$ -$ 51-000-41-00-4166 DCEO - GENERAL INFRA GRANT - - - - 100,000 - - - - 51-000-44-00-4424 WATER SALES 3,049,572 3,300,613 3,412,500 3,500,000 3,886,543 4,274,104 4,487,809 4,712,199 4,947,809 51-000-44-00-4425 BULK WATER SALES 10,700 7,900 5,000 5,800 5,000 5,000 5,000 5,000 5,000 51-000-44-00-4426 LATE PENALTIES - WATER 103,063 755 116,394 135,000 135,000 135,000 135,000 135,000 135,000 51-000-44-00-4430 WATER METER SALES 135,841 241,930 60,000 225,000 200,000 100,000 60,000 60,000 60,000 51-000-44-00-4440 WATER INFRASTRUCTURE FEE 799,153 822,094 820,000 850,000 867,000 884,340 902,027 920,068 938,469 51-000-44-00-4450 WATER CONNECTION FEES 342,552 689,353 230,000 375,000 300,000 230,000 230,000 230,000 230,000 51-000-45-00-450021,180 1,302 3,000 1,300 2,000 3,000 5,000 10,000 15,000 51-000-45-00-4550 GAIN ON INVESTMENT 6,693 - - 611 - - - - - 51-000-46-00-4690 REIMB - MISCELLANEOUS11,110 2,524 - 2,920 - - - - - 51-000-48-00-4820 RENTAL INCOME 100,814 100,010 102,644 102,644 105,351 108,134 110,996 113,937 116,956 51-000-48-00-4850 MISCELLANEOUS INCOME516 459 250 250 250 250 250 250 250 4,581,194$ 5,166,940$ 4,881,038$ 5,198,525$ 5,601,144$ 5,739,828$ 5,936,082$ 6,186,454$ 6,448,484$ 51-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL 104,906 103,895 104,558 104,558 104,209 104,627 104,034 55,366 54,738 51-000-49-00-4952 TRANSFER FROM SEWER73,875 75,125 75,675 75,675 73,650 74,125 69,525 - - 178,781$ 179,020$ 180,233$ 180,233$ 177,859$ 178,752$ 173,559$ 55,366$ 54,738$ 4,759,975$ 5,345,960$ 5,061,271$ 5,378,758$ 5,779,003$ 5,918,580$ 6,109,641$ 6,241,820$ 6,503,222$ Water Operations Department51-510-50-00-5010 SALARIES & WAGES392,258$ 442,918$ 485,856$ 490,000$ 510,785$ 526,109$ 541,892$ 558,149$ 574,893$ 51-510-50-00-5015 PART-TIME SALARIES4,177 - 30,000 3,488 30,000 30,000 30,000 30,000 30,000 51-510-50-00-5020 OVERTIME7,549 10,986 22,000 10,000 22,000 22,000 12,000 12,000 12,000 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION39,564 50,683 52,857 55,000 48,025 50,755 52,841 55,989 59,394 51-510-52-00-5214 FICA CONTRIBUTION29,650 33,514 39,634 38,500 41,534 42,780 44,063 45,385 46,747 51-510-52-00-5216 GROUP HEALTH INSURANCE88,497 111,960 107,242 115,661 135,391 146,222 157,920 170,554 184,198 51-510-52-00-5222 GROUP LIFE INSURANCE428 540 897 787 851 860 869 878 887 51-510-52-00-5223 DENTAL INSURANCE6,657 7,127 8,634 8,241 9,286 9,750 10,238 10,750 11,288 51-510-52-00-5224 VISION INSURANCE984 1,188 1,306 1,285 1,474 1,518 1,564 1,611 1,659 51-510-52-00-5230 UNEMPLOYMENT INSURANCE1,374 1,054 2,000 1,225 2,000 2,000 2,000 2,000 2,000 51-510-52-00-5231 LIABILITY INSURANCE28,093 29,267 31,023 29,186 32,105 34,031 36,073 38,237 40,531 51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK118,631 124,225 126,596 126,596 133,075 137,067 141,179 145,414 149,776 51-510-54-00-5404 WATER METER REPLACEMENT PROGRAM- - - - 350,000 350,000 350,000 350,000 - 51-510-54-00-5412 TRAINING & CONFERENCES3,242 713 9,200 5,000 9,200 9,200 9,200 9,200 9,200 51-510-54-00-5415 TRAVEL & LODGING768 158 4,000 2,000 4,000 4,000 4,000 4,000 4,000 51-510-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK8,944 - - - 10,967 - - 11,984 - 51-510-54-00-5426 PUBLISHING & ADVERTISING449 304 500 500 500 500 500 500 500 51-510-54-00-5429 WATER SAMPLES16,089 7,888 8,000 8,000 8,000 8,000 10,000 8,000 8,000 51-510-54-00-5430 PRINTING & DUPLICATING3,367 2,595 3,250 3,250 3,250 3,250 3,250 3,250 3,250 Total Water Fund Revenues & Transfers Other Financing SourcesINVESTMENT EARNINGSWater Fund Revenues91 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription51-510-54-00-5440 TELECOMMUNICATIONS47,667 40,601 40,000 40,000 40,000 40,000 40,000 40,000 40,000 51-510-54-00-5445 TREATMENT FACILITY SERVICES204,593 228,211 225,000 225,000 225,000 230,000 230,000 210,000 200,000 51-510-54-00-5448 FILING FEES1,934 1,129 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-54-00-5452 POSTAGE & SHIPPING21,640 19,944 20,000 20,000 20,000 20,000 20,000 20,000 20,000 51-510-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- - 14,774 10,870 19,316 14,457 14,807 15,563 16,291 51-510-54-00-5460 DUES & SUBSCRIPTIONS1,646 1,336 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5462 PROFESSIONAL SERVICES88,766 92,584 166,000 103,500 166,000 159,750 103,500 92,500 92,500 51-510-54-00-5465 ENGINEERING SERVICES13,577 66,487 75,000 75,000 35,000 - - - - 51-510-54-00-5480 UTILITIES283,487 290,225 312,700 300,496 318,526 337,638 357,896 379,370 402,132 51-510-54-00-5483 JULIE SERVICES3,114 1,097 4,500 4,500 4,500 4,500 4,500 4,500 4,500 51-510-54-00-5485 RENTAL & LEASE PURCHASE1,948 2,125 2,000 2,000 2,000 2,000 2,000 2,000 2,000 51-510-54-00-5488 OFFICE CLEANING791 1,290 1,329 1,329 1,395 1,437 1,480 1,524 1,570 51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES10,978 5,092 12,000 12,000 12,000 12,000 12,000 12,000 12,000 51-510-54-00-5495 OUTSIDE REPAIR & MAINTENANCE11,105 6,559 32,000 32,000 32,000 32,000 32,000 32,000 32,000 51-510-54-00-5498 PAYING AGENT FEES1,299 1,299 1,300 1,299 1,300 825 825 350 350 51-510-54-00-5499 BAD DEBT4,138 2,394 10,000 5,000 7,500 7,500 7,500 7,500 7,500 51-510-56-00-5600 WEARING APPAREL3,518 4,743 5,000 5,000 9,000 9,000 9,000 9,000 9,000 51-510-56-00-5620 OPERATING SUPPLIES8,075 9,230 11,000 11,000 11,000 11,000 11,000 11,000 11,000 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES1,532 1,306 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-56-00-5630 SMALL TOOLS & EQUIPMENT862 4,255 8,400 6,400 4,000 4,000 4,000 4,000 4,000 51-510-56-00-5638 TREATMENT FACILITY SUPPLIES178,975 176,801 191,425 191,924 205,520 211,596 222,176 233,285 244,949 51-510-56-00-5640 REPAIR & MAINTENANCE8,945 16,099 27,500 27,500 27,500 27,500 27,500 27,500 27,500 51-510-56-00-5664 METERS & PARTS164,887 185,090 100,000 185,000 185,000 175,000 150,000 150,000 150,000 51-510-56-00-5665 JULIE SUPPLIES2,681 1,668 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-56-00-5695 GASOLINE19,221 14,942 21,400 21,400 22,898 24,501 26,216 28,051 30,015 51-510-60-00-6011 WATER SOURCING - DWC- - - - 534,000 300,000 150,000 - - 51-510-60-00-6015 WATER TOWER REHABILITATION- - 20,000 20,000 681,000 40,000 870,000 - - 51-510-60-00-6022 WELL REHABILITATIONS492 - 192,000 270,000 265,000 - - - - 51-510-60-00-6025 WATER MAIN REPLACEMENT PROGRAM631,491 26,273 950,000 770,000 1,150,000 1,796,500 1,224,950 1,605,500 1,246,500 51-510-60-00-6034 WHISPERING MEADOWS SUBDIVISION271 - - - - - - - - 51-510-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 4,475 - 21,000 - 20,164 - - - - 51-510-60-00-6060 EQUIPMENT76,438 7,696 18,000 20,000 30,000 7,000 - 7,000 - 51-510-60-00-6065 BEAVER STREET BOOSTER STATION- 32,046 445,000 270,000 25,000 - - - - 51-510-60-00-6066 RTE 71 WATERMAIN REPLACEMENT8,997 49,546 33,208 - 12,025 - - - - 51-510-60-00-6070 VEHICLES- 89,984 100,000 71,008 97,000 65,000 65,000 65,000 65,000 51-510-60-00-6073 REBUILD DOWNTOWN PROJECT- - - - 123,822 495,288 619,110 - - 51-510-60-00-6079 ROUTE 47 EXPANSION45,372 45,372 45,372 45,372 18,905 - - - - 51-510-60-00-6081 CATION EXCHANGE MEDIA REPLACEMENT59,622 156,368 216,000 20,000 210,000 187,000 - - - 51-510-75-00-7505 DEVELOPER COMMITMENT- - - - 130,281 521,124 651,405 - - 92 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription2015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT 290,483 297,837 312,545 312,545 323,576 338,284 349,315 158,111 161,788 51-510-77-00-8050 INTEREST PAYMENT 151,787 140,167 128,254 128,254 115,752 102,809 89,278 75,305 68,981 Debt Service - 2016 Refunding Bond51-510-85-00-8000 PRINCIPAL PAYMENT 1,470,000 1,475,000 1,040,000 1,040,000 915,000 - - - - 51-510-85-00-8050 INTEREST PAYMENT 176,450 117,650 58,650 58,650 27,450 - - - - Debt Service - IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT 104,423 107,050 109,743 109,743 112,503 115,333 118,235 121,209 61,744 51-510-89-00-8050 INTEREST EXPENSE 20,607 17,981 15,288 15,288 12,527 9,697 6,795 3,821 772 Debt Service - 2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT 125,000 130,000 135,000 135,000 135,000 140,000 135,000 - - 51-510-94-00-8050 INTEREST PAYMENT22,750 20,250 16,350 16,350 12,300 8,250 4,050 - - 5,024,758$ 4,712,847$ 6,081,733$ 5,493,147$ 7,664,203$ 6,840,031$ 6,978,127$ 4,784,990$ 4,061,415$ 51-510-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS- - - - - 66,443 382,945 382,008 382,074 -$ -$ -$ -$ -$ 66,443$ 382,945$ 382,008$ 382,074$ 5,024,758$ 4,712,847$ 6,081,733$ 5,493,147$ 7,664,203$ 6,840,031$ 6,978,127$ 4,784,990$ 4,061,415$ 178,781$ 179,020$ 180,233$ 180,233$ 177,859$ 178,752$ 173,559$ 55,366$ 54,738$ - - - - - (66,443) (382,945) (382,008) (382,074) 178,781$ 179,020$ 180,233$ 180,233$ 177,859$ 112,309$ (209,386)$ (326,642)$ (327,336)$ Surplus(Deficit)(264,783) 633,113 (1,020,462) (114,389) (1,885,200) (987,894) (1,251,431) 1,074,822 2,059,733 3,268,245$ 3,901,358$ 2,600,578$ 3,786,969$ 1,901,769$ 913,875$ (337,556)$ 737,266$ 2,796,999$ 65.04%82.78%42.76%68.94%24.81%13.23%-4.59%14.27%62.95%Fund Balance EquivalentWater Fund ExpensesWater Fund Net TransfersOther Financing UsesTotal Water Fund Expenses(Transfers Out)Transfers In93 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Intergovernmental-$ -$ 84,500$ -$ 1,000,000$ -$ -$ -$ -$ Charges for Service1,601,847 1,731,961 1,669,853 1,729,000 1,776,200 1,852,400 1,932,833 2,017,747 2,107,403 Investment Earnings38,751 480 1,500 3,174 750 1,000 2,000 3,000 5,000 Reimbursements1,630 4,629 - 1,683 2,227,415 - - - - Total Revenues1,642,228$ 1,737,070$ 1,755,853$ 1,733,857$ 5,004,365$ 1,853,400$ 1,934,833$ 2,020,747$ 2,112,403$ Other Financing Sources575,030 174,744 519,749 4,679,749 1,600,356 1,065,723 769,303 568,980 - Total Revenues and Transfers2,217,258$ 1,911,814$ 2,275,602$ 6,413,606$ 6,604,721$ 2,919,123$ 2,704,136$ 2,589,727$ 2,112,403$ ExpensesSalaries 203,811$ 243,940$ 278,833$ 274,700$ 292,011$ 300,540$ 309,325$ 318,374$ 327,694$ Benefits 119,911 134,831 151,754 149,965 161,122 171,737 183,191 195,440 208,607 Contractual Services 140,242 266,720 214,665 237,319 261,972 223,655 205,565 239,888 237,300 Supplies 51,182 36,319 65,563 63,563 63,363 63,828 65,431 67,146 68,981 Capital Outlay 132,845 212,077 341,309 109,488 3,791,554 530,000 530,000 530,000 530,000 Developer Commitments 30,948 - - - 120,259 481,037 601,297 - - Debt Service 1,352,307 1,300,502 1,300,780 1,300,780 1,231,615 1,065,723 1,070,054 1,074,201 - Total Expenses 2,031,246$ 2,194,389$ 2,352,904$ 2,135,815$ 5,921,896$ 2,836,520$ 2,964,863$ 2,425,049$ 1,372,582$ Other Financing Uses73,875 75,125 75,675 4,188,972 73,650 140,568 452,470 382,008 382,074 Total Expenses & Transfers2,105,121$ 2,269,514$ 2,428,579$ 6,324,787$ 5,995,546$ 2,977,088$ 3,417,333$ 2,807,057$ 1,754,656$ Surplus (Deficit)112,137$ (357,700)$ (152,977)$ 88,819$ 609,175$ (57,965)$ (713,197)$ (217,330)$ 357,747$ Ending Fund Balance Equivalent1,222,388$ 864,688$ 692,051$ 953,507$ 1,562,682$ 1,504,717$ 791,520$ 574,190$ 931,937$ 58.07% 38.10% 28.50% 15.08% 26.06% 50.54% 23.16% 20.46% 53.11%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$2,000ThousandsFund Balance Equivalent94 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionSEWER FUND - 5252-000-41-00-4165 FEDERAL GRANTS - ARPA FUNDS -$ -$ 84,500$ -$ -$ -$ -$ -$ -$ 52-000-41-00-4167 FEDERAL GRANTS - CDBG FUNDS - - - - 1,000,000 - - - - 52-000-44-00-4435 SEWER MAINTENANCE FEES1,000,794 1,029,086 1,055,596 1,065,000 1,128,900 1,196,634 1,268,432 1,344,538 1,425,210 52-000-44-00-4440 SEWER INFRASTRUCTURE FEE 387,142 394,933 395,000 415,000 423,300 431,766 440,401 449,209 458,193 52-000-44-00-4455 SW CONNECTION FEES - OPERATIONS 74,200 80,300 23,300 105,000 25,000 25,000 25,000 25,000 25,000 52-000-44-00-4456 SW CONNECTION FEES - CAPITAL 124,500 226,800 180,000 125,000 180,000 180,000 180,000 180,000 180,000 52-000-44-00-4462 LATE PENALTIES - SEWER 14,611 87 15,957 19,000 19,000 19,000 19,000 19,000 19,000 52-000-44-00-4465 RIVER CROSSING FEES 600 755 - - - - - - - 52-000-45-00-45007,292 480 1,500 300 750 1,000 2,000 3,000 5,000 52-000-45-00-4550 GAIN ON INVESTMENT31,459 - - 2,874 - - - - - 52-000-46-00-4684 REIMB - SANITARY SEWER- - - - 2,227,415 - - - - 52-000-46-00-46901,630 4,629 - 1,683 - - - - - 1,642,228$ 1,737,070$ 1,755,853$ 1,733,857$ 5,004,365$ 1,853,400$ 1,934,833$ 2,020,747$ 2,112,403$ 52-000-49-00-4901 TRANSFER FROM GENERAL 575,030$ 174,744$ 519,749$ 519,749$ 1,600,356$ 1,065,723$ 769,303$ 568,980$ -$ 52-000-49-00-4902 BOND ISSUANCE- - - 4,160,000 - - - - - 575,030$ 174,744$ 519,749$ 4,679,749$ 1,600,356$ 1,065,723$ 769,303$ 568,980$ -$ 2,217,258$ 1,911,814$ 2,275,602$ 6,413,606$ 6,604,721$ 2,919,123$ 2,704,136$ 2,589,727$ 2,112,403$ Sewer Operations Department52-520-50-00-5010 SALARIES & WAGES198,203$ 243,852$ 271,613$ 274,000$ 284,311$ 292,840$ 301,625$ 310,674$ 319,994$ 52-520-50-00-5015 PART-TIME SALARIES5,328 - 6,720 - 7,200 7,200 7,200 7,200 7,200 52-520-50-00-5020 OVERTIME280 88 500 700 500 500 500 500 500 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION19,733 27,046 28,321 28,321 25,673 27,163 28,823 30,557 32,434 52-520-52-00-5214 FICA CONTRIBUTION14,720 17,858 20,151 20,151 21,325 21,965 22,624 23,303 24,002 52-520-52-00-5216 GROUP HEALTH INSURANCE65,585 69,200 80,510 80,566 90,652 97,904 105,736 114,195 123,331 52-520-52-00-5222 GROUP LIFE INSURANCE242 314 529 474 519 524 529 534 539 52-520-52-00-5223 DENTAL INSURANCE4,644 4,917 5,527 5,480 6,184 6,493 6,818 7,159 7,517 52-520-52-00-5224 VISION INSURANCE647 795 830 809 906 933 961 990 1,020 52-520-52-00-5230 UNEMPLOYMENT INSURANCE724 516 850 652 1,000 1,000 1,000 1,000 1,000 52-520-52-00-5231 LIABILITY INSURANCE13,616 14,185 15,036 13,512 14,863 15,755 16,700 17,702 18,764 52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK42,696 44,709 45,563 45,563 45,960 47,339 48,759 50,222 51,729 52-520-54-00-5402 BOND ISSUANCE COSTS- - - 44,414 - - - - - 52-520-54-00-5412 TRAINING & CONFERENCES1,570 164 3,500 1,000 3,500 3,500 3,500 3,500 3,500 52-520-54-00-5415 TRAVEL & LODGING1,216 2 3,000 500 3,000 3,000 3,000 3,000 3,000 52-520-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK5,176 - - - 7,899 - - 8,632 - 52-520-54-00-5430 PRINTING & DUPLICATING1,630 1,232 1,500 1,500 1,500 1,500 1,500 1,500 1,500 52-520-54-00-5440 TELECOMMUNICATIONS8,641 8,490 13,500 12,000 13,500 13,500 13,500 13,500 13,500 52-520-54-00-5444 LIFT STATION SERVICES15,591 121,752 36,000 36,000 40,000 40,000 30,000 52,000 55,000 52-520-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- - 14,774 10,870 19,316 14,457 14,807 15,563 16,291 Other Financing SourcesINVESTMENT EARNINGSREIMB - MISCELLANEOUSSewer Fund RevenuesSewer Fund Revenues & Transfers 95 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription52-520-54-00-5462 PROFESSIONAL SERVICES 18,556 31,940 35,500 30,000 42,500 41,250 30,000 30,000 30,000 52-520-54-00-5465 ENGINEERING SERVICES - - - - 27,000 - - - - 52-520-54-00-5480 UTILITIES 24,249 16,795 25,249 20,000 21,200 22,472 23,820 25,249 26,764 52-520-54-00-5483 JULIE SERVICES 3,114 1,097 4,500 4,500 4,500 4,500 4,500 4,500 4,500 52-520-54-00-5485 RENTAL & LEASE PURCHASE 1,497 1,553 1,500 1,500 2,000 2,000 2,000 2,000 2,000 52-520-54-00-5488 OFFICE CLEANING 791 1,309 1,329 1,283 1,347 1,387 1,429 1,472 1,516 52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES 5,542 35,858 10,000 10,000 10,000 10,000 10,000 10,000 10,000 52-520-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 7,988 - 16,000 16,000 16,000 16,000 16,000 16,000 16,000 52-520-54-00-5498 PAYING AGENT FEES 589 689 750 689 750 750 750 750 - 52-520-54-00-5499 BAD DEBT 1,396 1,130 2,000 1,500 2,000 2,000 2,000 2,000 2,000 52-520-56-00-5600 WEARING APPAREL1,354 2,774 3,980 3,980 3,980 3,980 3,980 3,980 3,980 52-520-56-00-5610 OFFICE SUPPLIES1,667 1,513 1,250 1,250 1,250 1,250 1,250 1,250 1,250 52-520-56-00-5613 LIFT STATION MAINTENANCE9,473 6,469 8,000 8,000 8,000 8,000 8,000 8,000 8,000 52-520-56-00-5620 OPERATING SUPPLIES9,351 6,582 9,500 9,500 9,500 9,500 9,500 9,500 9,500 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES4,786 2,954 10,000 10,000 10,000 10,000 10,000 10,000 10,000 52-520-56-00-5630 SMALL TOOLS & EQUIPMENT1,157 955 5,600 3,600 2,000 2,000 2,000 2,000 2,000 52-520-56-00-5640 REPAIR & MAINTENANCE3,008 1,545 5,000 5,000 5,000 5,000 5,000 5,000 5,000 52-520-56-00-5665 JULIE SUPPLIES2,680 1,101 2,233 2,233 2,233 1,200 1,200 1,200 1,200 52-520-56-00-5695 GASOLINE17,706 12,426 20,000 20,000 21,400 22,898 24,501 26,216 28,051 52-520-60-00-6001 SCADA SYSTEM- 88,495 67,000 67,000 - - - - - 52-520-60-00-6025 SEWER MAIN REPLACEMENT PROGRAM59,900 - - - 220,000 440,000 440,000 440,000 440,000 52-520-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 236 - 1,100 - 1,061 - - - - 52-520-60-00-6060 EQUIPMENT- - 82,000 20,000 100,000 - - - - 52-520-60-00-6066 RTE 71 SANITARY SEWER REPLACEMENT12,225 96,777 68,721 - 22,848 - - - - 52-520-60-00-6070 VEHICLES38,002 4,323 100,000 - 165,000 90,000 90,000 90,000 90,000 52-520-60-00-6073 REBUILD DOWNTOWN PROJECT- - - - 45,860 - - - - 52-520-60-00-6079 ROUTE 47 EXPANSION22,482 22,482 22,488 22,488 9,370 - - - - 52-520-60-00-6092 SANITARY SEWER IMPROVEMENTS- - - - 3,227,415 - - - - 52-520-75-00-7500 LENNAR - RAINTREE SEWER RECAPTURE30,948 - - - - - - - - 52-520-75-00-7505 DEVELOPER COMMITMENT- - - - 120,259 481,037 601,297 - - Debt Service - 2003B IRBB Debt Certificates52-520-90-00-8000 PRINCIPAL PAYMENT135,000 140,000 150,000 150,000 155,000 - - - - 52-520-90-00-8050 INTEREST EXPENSE29,668 22,850 15,710 15,710 8,060 - - - - Debt Service - 2011 Refunding Bond52-520-92-00-8000 PRINCIPAL PAYMENT845,000 885,000 920,000 920,000 - - - - - 52-520-92-00-8050 INTEREST EXPENSE289,114 252,652 215,070 215,070 - - - - - Debt Service - 2022 Bond52-520-95-00-8000 PRINCIPAL PAYMENT- - - - 1,021,842 1,029,888 1,045,980 1,062,072 - 52-520-95-00-8050 INTEREST EXPENSE- - - - 46,713 35,835 24,074 12,129 - 96 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionDebt Service - IEPA Loan L17-11530052-520-96-00-8000 PRINCIPAL PAYMENT 52,832 - - - - - - - - 52-520-96-00-8050 INTEREST EXPENSE693 - - - - - - - - 2,031,246$ 2,194,389$ 2,352,904$ 2,135,815$ 5,921,896$ 2,836,520$ 2,964,863$ 2,425,049$ 1,372,582$ 52-520-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS -$ -$ -$ -$ -$ 66,443$ 382,945$ 382,008$ 382,074$ 52-520-99-00-9951 TRANSFER TO WATER 73,875 75,125 75,675 75,675 73,650 74,125 69,525 - - 52-520-99-00-9990 PAYMENT TO ESCROW AGENT- - - 4,113,297 - - - - - 73,875$ 75,125$ 75,675$ 4,188,972$ 73,650$ 140,568$ 452,470$ 382,008$ 382,074$ 2,031,246$ 2,194,389$ 2,352,904$ 2,135,815$ 5,921,896$ 2,836,520$ 2,964,863$ 2,425,049$ 1,372,582$ 575,030$ 174,744$ 519,749$ 4,679,749$ 1,600,356$ 1,065,723$ 769,303$ 568,980$ -$ (73,875) (75,125) (75,675) (4,188,972) (73,650) (140,568) (452,470) (382,008) (382,074) 501,155$ 99,619$ 444,074$ 490,777$ 1,526,706$ 925,155$ 316,833$ 186,972$ (382,074)$ Surplus(Deficit)112,137 (357,700) (152,977) 88,819 609,175 (57,965) (713,197) (217,330) 357,747 1,222,388$ 864,688$ 692,051$ 953,507$ 1,562,682$ 1,504,717$ 791,520$ 574,190$ 931,937$ 58.07%38.10%28.50%15.08%26.06%50.54%23.16%20.46%53.11%Other Financing UsesFund Balance EquivalentTransfers In(Transfers Out)Sewer Fund Net TransfersTotal Sewer Fund ExpensesSewer Fund Expenses97 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Land Cash Contributions41,044 18,770 25,760 1,136 - - - - - Miscellaneous- 193 - - - - - - - Total Revenues41,044$ 18,963$ 25,760$ 1,136$ -$ -$ -$ -$ -$ ExpendituresContractual Services 5,035$ 5,290$ -$ -$ -$ -$ -$ -$ -$ Capital Outlay - 230,383 5,000 - - - - - - Total Expenditures 5,035$ 235,673$ 5,000$ -$ -$ -$ -$ -$ -$ Other Financing Uses - - - 32,267 - - - - - Total Expenditures & Transfers 5,035$ 235,673$ 5,000$ 32,267$ -$ -$ -$ -$ -$ Surplus (Deficit) 36,009$ (216,710)$ 20,760$ (31,131)$ -$ -$ -$ -$ -$ Ending Fund Balance247,841$ 31,131$ 59,959$ -$ -$ -$ -$ -$ -$ 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. Land Cash Fund (72)$0$100$200$300ThousandsFund Balance98 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionLAND CASH FUND - 7272-000-47-00-4701 WHITE OAK2,812$ 1,406$ 1,406$ -$ -$ -$ -$ -$ -$ 72-000-47-00-4702 WHISPERING MEADOWS- - 4,699 - - - - - - 72-000-47-00-4703 AUTUMN CREEK6,006 - - - - - - - - 72-000-47-00-4704 BLACKBERRY WOODS1,136 1,705 1,932 1,136 - - - - - 72-000-47-00-4706 CALEDONIA14,094 2,013 4,698 - - - - - - 72-000-47-00-4708 COUNTRY HILLS7,690 429 4,358 - - - - - - 72-000-47-00-4712 GREENBRIAR PARK DETENTION- 1,071 - - - - - - - 72-000-47-00-4724 KENDALL MARKETPLACE486 5,531 - - - - - - - 72-000-47-00-4725 HEARTLAND MEADOWS- - 3,522 - - - - - - 72-000-47-00-4736 BRIARWOOD8,820 6,615 5,145 - - - - - - 72-000-48-00-4850 MISCELLANEOUS INCOME- 193 - - - - - - - 41,044$ 18,963$ 25,760$ 1,136$ -$ -$ -$ -$ -$ 72-720-54-00-5485 RENTAL & LEASE PURCHASE 5,035$ 5,290$ -$ -$ -$ -$ -$ -$ -$ 72-720-60-00-6013 BEECHER CENTER PARK - 118,032 - - - - - - - 72-720-60-00-6029 CALEDONIA PARK - 65,077 - - - - - - - 72-720-60-00-6040 PRESTWICK - - - - - - - - - 72-720-60-00-6047 AUTUMN CREEK - 47,274 - - - - - - - 72-720-60-00-6067 BLACKBERRY CREEK NATURE PRESERVE- - 5,000 - - - - - - 5,035$ 235,673$ 5,000$ -$ -$ -$ -$ -$ -$ 72-720-99-00-9925 TRANSFER TO VEHICLE & EQUIPMENT- - - 32,267 - - - - - -$ -$ -$ 32,267$ -$ -$ -$ -$ -$ 5,035$ 235,673$ 5,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (32,267)$ -$ -$ -$ -$ -$ -$ -$ -$ (32,267)$ -$ -$ -$ -$ -$ Surplus(Deficit)36,009 (216,710) 20,760 (31,131) - - - - - 247,841$ 31,131$ 59,959$ -$ -$ -$ -$ -$ -$ Land Cash Fund Revenues(Transfers Out)Land Cash Fund Net TransfersFund Balance Land Cash Fund ExpendituresOther Financing UsesTotal Land Cash Expenditures99 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Intergovernmental-$ -$ 334,250$ -$ -$ -$ -$ -$ -$ Charges for Service527,941 357,208 650,000 488,287 650,000 650,000 650,000 650,000 650,000 Investment Earnings1,333 235 250 90 150 250 500 1,000 1,000 Reimbursements14,147 5,607 - 3,991 - - - - - Miscellaneous223,430 68,018 223,709 235,985 225,781 227,936 230,178 232,509 234,909 Total Revenues766,851$ 431,068$ 1,208,209$ 728,353$ 875,931$ 878,186$ 880,678$ 883,509$ 885,909$ Other Financing Sources1,410,988 1,473,433 1,434,849 1,755,955 2,179,541 2,236,242 2,367,924 2,445,661 2,512,504 Total Revenue & Transfers2,177,839$ 1,904,501$ 2,643,058$ 2,484,308$ 3,055,472$ 3,114,428$ 3,248,602$ 3,329,170$ 3,398,413$ ExpendituresSalaries 1,043,046$ 1,007,587$ 1,232,462$ 1,181,500$ 1,330,068$ 1,339,486$ 1,375,168$ 1,411,861$ 1,449,595$ Benefits 438,889 424,491 511,964 441,064 510,664 529,038 563,599 600,521 640,222 Contractual Services 269,209 521,370 423,588 343,149 590,720 623,888 684,613 688,136 676,274 Supplies 468,126 289,536 633,044 591,595 624,020 622,016 625,222 628,652 632,322 Total Expenditures 2,219,270$ 2,242,984$ 2,801,058$ 2,557,308$ 3,055,472$ 3,114,428$ 3,248,602$ 3,329,170$ 3,398,413$ Surplus (Deficit) (41,431)$ (338,483)$ (158,000)$ (73,000)$ -$ -$ -$ -$ -$ Ending Fund Balance411,485$ 73,000$ -$ -$ -$ -$ -$ -$ -$ 18.54% 3.25% 0.00% 0.00% 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$600ThousandsFund Balance100 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionPARKS & RECREATION FUND - 7979-000-41-00-4165 FEDERAL GRANTS - ARPA FUNDS -$ -$ 334,250$ -$ -$ -$ -$ -$ -$ 79-000-44-00-4402 SPECIAL EVENTS 83,523 9,549 90,000 70,689 90,000 90,000 90,000 90,000 90,000 79-000-44-00-4403 CHILD DEVELOPMENT 129,116 83,029 145,000 125,000 145,000 145,000 145,000 145,000 145,000 79-000-44-00-4404 ATHLETICS & FITNESS 272,906 259,988 370,000 270,000 370,000 370,000 370,000 370,000 370,000 79-000-44-00-4441 CONCESSION REVENUE 42,396 4,642 45,000 22,598 45,000 45,000 45,000 45,000 45,000 79-000-45-00-45001,333 235 250 90 150 250 500 1,000 1,000 79-000-46-00-4690 REIMB - MISCELLANEOUS 14,147 5,607 - 3,991 - - - - - 79-000-48-00-4820 RENTAL INCOME 57,539 54,976 66,209 66,209 68,281 70,436 72,678 75,009 77,409 79-000-48-00-4825 PARK RENTALS 18,259 1,746 17,500 11,000 17,500 17,500 17,500 17,500 17,500 79-000-48-00-4843 HOMETOWN DAYS 124,328 - 120,000 145,676 120,000 120,000 120,000 120,000 120,000 79-000-48-00-4846 SPONSORSHIPS & DONATIONS18,154 3,745 15,000 8,000 15,000 15,000 15,000 15,000 15,000 79-000-48-00-4850 MISCELLANEOUS INCOME5,150 7,551 5,000 5,100 5,000 5,000 5,000 5,000 5,000 766,851$ 431,068$ 1,208,209$ 728,353$ 875,931$ 878,186$ 880,678$ 883,509$ 885,909$ 79-000-49-00-4901 TRANSFER FROM GENERAL1,410,988$ 1,473,433$ 1,434,849$ 1,755,955$ 2,179,541$ 2,236,242$ 2,367,924$ 2,445,661$ 2,512,504$ 1,410,988$ 1,473,433$ 1,434,849$ 1,755,955$ 2,179,541$ 2,236,242$ 2,367,924$ 2,445,661$ 2,512,504$ 2,177,839$ 1,904,501$ 2,643,058$ 2,484,308$ 3,055,472$ 3,114,428$ 3,248,602$ 3,329,170$ 3,398,413$ Parks Department79-790-50-00-5010 SALARIES & WAGES539,106$ 587,260$ 659,709$ 650,000$ 698,640$ 719,599$ 741,187$ 763,423$ 786,326$ 79-790-50-00-5015 PART-TIME SALARIES48,917 11,294 62,500 62,500 67,250 68,250 69,250 70,250 71,250 79-790-50-00-5020 OVERTIME3,594 1,959 5,000 5,000 5,000 5,000 5,000 5,000 5,000 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION54,761 67,663 70,935 70,935 64,943 67,098 71,186 75,459 80,082 79-790-52-00-5214 FICA CONTRIBUTION43,472 45,274 53,594 53,594 57,313 59,032 60,803 62,627 64,506 79-790-52-00-5216 GROUP HEALTH INSURANCE153,228 143,220 173,195 149,355 163,125 176,175 190,269 205,491 221,930 79-790-52-00-5222 GROUP LIFE INSURANCE617 645 1,149 1,029 1,138 1,149 1,160 1,172 1,184 79-790-52-00-5223 DENTAL INSURANCE10,748 9,545 11,605 10,794 12,469 13,092 13,747 14,434 15,156 79-790-52-00-5224 VISION INSURANCE1,510 1,544 1,734 1,616 1,826 1,881 1,937 1,995 2,055 79-790-54-00-5412 TRAINING & CONFERENCES4,249 23 9,000 3,000 9,000 8,000 8,000 8,000 8,000 79-790-54-00-5415 TRAVEL & LODGING- 6 3,000 - 3,000 3,000 3,000 3,000 3,000 79-790-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK- 385,000 88,866 88,866 154,854 277,774 338,774 323,774 323,774 79-790-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK8,209 - - - 10,814 959 - 11,816 1,048 79-790-54-00-5440 TELECOMMUNICATIONS8,367 8,875 8,250 9,000 9,000 9,000 9,000 9,000 9,000 79-790-54-00-5462 PROFESSIONAL SERVICES7,960 10,189 11,400 11,400 11,400 11,400 11,400 11,400 11,400 79-790-54-00-5466 LEGAL SERVICES591 270 1,000 500 1,000 1,000 1,000 1,000 1,000 79-790-54-00-5485 RENTAL & LEASE PURCHASE1,691 2,176 8,055 8,055 8,428 8,720 9,026 9,347 9,685 79-790-54-00-5488 OFFICE CLEANING2,341 3,504 3,487 4,244 4,456 4,590 4,728 4,870 5,016 79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE32,234 21,656 40,000 40,000 40,000 40,000 40,000 40,000 40,000 79-790-56-00-5600 WEARING APPAREL3,390 5,942 6,220 6,220 6,220 6,220 6,220 6,220 6,220 79-790-56-00-5620 OPERATING SUPPLIES24,447 23,393 25,000 25,000 30,000 30,000 30,000 30,000 30,000 INVESTMENT EARNINGSParks & Recreation Fund RevenuesOther Financing SourcesParks & Recreation Revenues & Transfers 101 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription79-790-56-00-5630 SMALL TOOLS & EQUIPMENT4,541 4,198 11,000 11,000 11,000 6,000 6,000 6,000 6,000 79-790-56-00-5640 REPAIR & MAINTENANCE66,190 37,541 71,000 71,000 71,000 71,000 71,000 71,000 71,000 79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT52,081 5,334 55,000 55,000 55,000 55,000 55,000 55,000 55,000 79-790-56-00-5695 GASOLINE20,321 19,923 21,824 40,000 42,800 45,796 49,002 52,432 56,102 1,092,565$ 1,396,434$ 1,402,523$ 1,378,108$ 1,539,676$ 1,689,735$ 1,796,689$ 1,842,710$ 1,883,734$ Recreation Department79-795-50-00-5010 SALARIES & WAGES362,352$ 372,355$ 386,753$ 375,000$ 416,678$ 403,137$ 415,231$ 427,688$ 440,519$ 79-795-50-00-5015 PART-TIME SALARIES14,151 473 23,500 9,000 27,500 28,500 29,500 30,500 31,500 79-795-50-00-5045 CONCESSION WAGES11,389 - 15,000 15,000 15,000 15,000 15,000 15,000 15,000 79-795-50-00-5046 PRE-SCHOOL WAGES31,664 20,559 40,000 40,000 60,000 60,000 60,000 60,000 60,000 79-795-50-00-5052 INSTRUCTORS WAGES31,873 13,687 40,000 25,000 40,000 40,000 40,000 40,000 40,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION35,840 41,742 45,446 40,000 43,860 37,330 39,613 41,999 44,581 79-795-52-00-5214 FICA CONTRIBUTION33,656 30,377 37,238 33,000 41,339 38,957 40,126 41,330 42,570 79-795-52-00-5216 GROUP HEALTH INSURANCE96,861 76,908 107,479 74,143 116,325 125,631 135,681 146,535 158,258 79-795-52-00-5222 GROUP LIFE INSURANCE449 411 748 630 728 735 742 749 756 79-795-52-00-5223 DENTAL INSURANCE6,763 6,142 7,685 5,158 6,590 6,920 7,266 7,629 8,010 79-795-52-00-5224 VISION INSURANCE984 1,020 1,156 810 1,008 1,038 1,069 1,101 1,134 79-795-54-00-5412 TRAINING & CONFERENCES3,753 204 5,000 6,000 5,000 5,000 5,000 5,000 5,000 79-795-54-00-5415 TRAVEL & LODGING847 - 3,000 - 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK5,847 438 1,770 1,770 8,290 2,877 1,976 7,024 4,192 79-795-54-00-5426 PUBLISHING & ADVERTISING34,208 4,655 55,000 20,000 55,000 55,000 55,000 55,000 55,000 79-795-54-00-5440 TELECOMMUNICATIONS10,319 11,641 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 2,500 79-795-54-00-5452 POSTAGE & SHIPPING3,353 1,562 3,500 3,500 3,500 3,500 3,500 3,500 3,500 79-795-54-00-5460 DUES & SUBSCRIPTIONS2,737 2,803 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5462 PROFESSIONAL SERVICES120,436 51,882 140,000 110,000 140,000 140,000 140,000 140,000 140,000 79-795-54-00-5480 UTILITIES12,524 5,337 14,072 10,000 10,600 11,236 11,910 12,625 13,383 79-795-54-00-5485 RENTAL & LEASE PURCHASE1,376 1,416 3,000 2,000 6,000 6,000 6,000 6,000 6,000 79-795-54-00-5488 OFFICE CLEANING6,318 7,560 7,938 7,564 15,128 15,582 16,049 16,530 17,026 79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE1,849 2,173 3,000 3,000 78,000 3,000 3,000 3,000 3,000 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES124,197 700 120,000 127,875 120,000 120,000 120,000 120,000 120,000 79-795-56-00-5606 PROGRAM SUPPLIES141,280 118,617 285,000 210,000 240,000 240,000 240,000 240,000 240,000 79-795-56-00-5607 CONCESSION SUPPLIES15,346 4,852 18,000 15,500 18,000 18,000 18,000 18,000 18,000 79-795-56-00-5610 OFFICE SUPPLIES1,849 2,038 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Parks Department Expenditures102 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription79-795-56-00-5620 OPERATING SUPPLIES13,458 65,858 15,000 25,000 25,000 25,000 25,000 25,000 25,000 79-795-56-00-5640 REPAIR & MAINTENANCE1,026 1,140 2,000 2,000 2,000 2,000 2,000 2,000 2,000 1,126,705$ 846,550$ 1,398,535$ 1,179,200$ 1,515,796$ 1,424,693$ 1,451,913$ 1,486,460$ 1,514,679$ 2,219,270$ 2,242,984$ 2,801,058$ 2,557,308$ 3,055,472$ 3,114,428$ 3,248,602$ 3,329,170$ 3,398,413$ 1,410,988$ 1,473,433$ 1,434,849$ 1,755,955$ 2,179,541$ 2,236,242$ 2,367,924$ 2,445,661$ 2,512,504$ - - - - - - - - - 1,410,988$ 1,473,433$ 1,434,849$ 1,755,955$ 2,179,541$ 2,236,242$ 2,367,924$ 2,445,661$ 2,512,504$ Surplus(Deficit)(41,431) (338,483) (158,000) (73,000) - - - - - Fund Balance411,485$ 73,000$ -$ -$ -$ -$ -$ -$ -$ 18.54%3.25%0.00%0.00%0.00%0.00%0.00%0.00%0.00%Transfers InRecreation Department ExpendituresTotal Parks & Recreation Fund Expenditures(Transfers Out)Parks & Recreation Fund Net Transfers103 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Taxes1,497,431$ 1,561,523$ 1,612,758$ 1,611,808$ 1,656,344$ 1,716,302$ 1,739,125$ 904,049$ 931,170$ Intergovernmental27,011 29,083 26,401 35,722 29,151 29,151 29,151 29,151 29,151 Fines & Forfeits7,552 3,249 8,500 6,700 7,000 7,500 7,500 7,500 7,500 Charges for Service11,204 6,081 12,300 11,276 11,500 12,000 12,000 12,000 12,000 Investment Earnings16,471 1,268 2,000 1,105 1,000 1,500 2,000 2,500 3,000 Miscellaneous4,374 1,204 3,750 2,600 3,250 4,000 4,500 4,500 4,500 Total Revenues1,564,043$ 1,602,408$ 1,665,709$ 1,669,211$ 1,708,245$ 1,770,453$ 1,794,276$ 959,700$ 987,321$ Other Financing Sources24,388 25,885 26,993 21,580 23,638 24,996 26,436 27,962 29,580 Total Revenues and Transfers1,588,431$ 1,628,293$ 1,692,702$ 1,690,791$ 1,731,883$ 1,795,449$ 1,820,712$ 987,662$ 1,016,901$ ExpendituresSalaries 442,119$ 425,775$ 482,014$ 447,000$ 504,111$ 522,844$ 542,839$ 562,104$ 578,647$ Benefits 164,310 169,709 208,903 185,903 201,239 222,200 236,856 252,400 268,820 Contractual Services 137,300 127,366 153,001 160,389 172,198 173,790 175,472 175,549 177,426 Supplies 23,354 18,929 25,300 26,300 26,300 26,300 26,300 26,300 26,300 Debt Service 797,013 827,088 840,225 840,225 847,313 866,750 864,000 - - Total Expenditures 1,564,096$ 1,568,867$ 1,709,443$ 1,659,817$ 1,751,161$ 1,811,884$ 1,845,467$ 1,016,353$ 1,051,193$ Surplus (Deficit) 24,335$ 59,426$ (16,741)$ 30,974$ (19,278)$ (16,435)$ (24,755)$ (28,691)$ (34,292)$ Ending Fund Balance578,607$ 638,033$ 578,676$ 669,007$ 649,729$ 633,294$ 608,539$ 579,848$ 545,556$ 36.99% 40.67% 33.85% 40.31% 37.10% 34.95% 32.97% 57.05% 51.90%Operational Fund Balance %75.43% 86.01% 66.57% 81.63% 71.88% 67.01% 62.00% 57.05% 51.90%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$800ThousandsFund Balance104 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionLIBRARY FUND - 8282-000-40-00-4000 PROPERTY TAXES - LIBRARY OPS 702,716$ 736,883$ 776,734$ 774,248$ 811,573$ 852,152$ 877,717$ 904,049$ 931,170$ 82-000-40-00-4083 PROPERTY TAXES - DEBT SERVICE794,715 824,640 836,024 837,560 844,771 864,150 861,408 - - 82-000-41-00-4120 PERSONAL PROPERTY TAX 5,860 7,432 5,250 10,000 8,000 8,000 8,000 8,000 8,000 82-000-41-00-4160 FEDERAL GRANTS- 500 - 764 - - - - - 82-000-41-00-4170 STATE GRANTS21,151 21,151 21,151 24,958 21,151 21,151 21,151 21,151 21,151 82-000-43-00-4330 LIBRARY FINES7,552 3,249 8,500 6,700 7,000 7,500 7,500 7,500 7,500 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS7,558 4,653 8,500 8,500 8,500 8,500 8,500 8,500 8,500 82-000-44-00-4422 COPY FEES3,582 1,426 3,800 2,750 3,000 3,500 3,500 3,500 3,500 82-000-44-00-4439 PROGRAM FEES64 2 - 26 - - - - - 82-000-45-00-450012,589 1,268 2,000 750 1,000 1,500 2,000 2,500 3,000 82-000-45-00-4550 GAIN ON INVESTMENT3,882 - - 355 - - - - - 82-000-48-00-4820 RENTAL INCOME1,400 - 1,750 100 500 1,000 1,500 1,500 1,500 82-000-48-00-4850 MISCELLANEOUS INCOME2,974 1,204 2,000 2,500 2,750 3,000 3,000 3,000 3,000 1,564,043$ 1,602,408$ 1,665,709$ 1,669,211$ 1,708,245$ 1,770,453$ 1,794,276$ 959,700$ 987,321$ 82-000-49-00-4901 TRANSFER FROM GENERAL24,388 25,885 26,993 21,580 23,638 24,996 26,436 27,962 29,580 24,388$ 25,885$ 26,993$ 21,580$ 23,638$ 24,996$ 26,436$ 27,962$ 29,580$ 1,588,431$ 1,628,293$ 1,692,702$ 1,690,791$ 1,731,883$ 1,795,449$ 1,820,712$ 987,662$ 1,016,901$ Library Operations Department82-820-50-00-5010 SALARIES & WAGES275,622$ 274,146$ 286,470$ 276,000$ 291,111$ 299,844$ 308,839$ 318,104$ 327,647$ 82-820-50-00-5015 PART-TIME SALARIES166,497 151,629 195,544 171,000 213,000 223,000 234,000 244,000 251,000 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION27,240 30,711 32,180 28,500 28,674 30,341 32,196 34,135 36,233 82-820-52-00-5214 FICA CONTRIBUTION33,137 31,869 35,685 33,000 37,492 39,998 41,527 43,001 44,266 82-820-52-00-5216 GROUP HEALTH INSURANCE71,184 73,940 105,501 94,924 102,663 117,593 127,000 137,160 148,133 82-820-52-00-5222 GROUP LIFE INSURANCE362 328 377 532 586 395 399 403 407 82-820-52-00-5223 DENTAL INSURANCE6,987 5,977 7,079 6,485 7,135 7,715 8,101 8,506 8,931 82-820-52-00-5224 VISION INSURANCE1,012 999 1,088 882 1,051 1,162 1,197 1,233 1,270 82-820-52-00-5230 UNEMPLOYMENT INSURANCE849 1,363 1,000 1,000 1,000 1,000 1,000 1,000 1,000 82-820-52-00-5231 LIABILITY INSURANCE23,539 24,522 25,993 20,580 22,638 23,996 25,436 26,962 28,580 82-820-54-00-5412 TRAINING & CONFERENCES486 30 3,000 1,500 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5415 TRAVEL & LODGING1,834 - 1,500 750 1,500 1,500 1,500 1,500 1,500 82-820-54-00-5426 PUBLISHING & ADVERTISING825 1,104 2,500 2,500 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5440 TELECOMMUNICATIONS4,524 4,814 7,200 7,200 8,000 8,000 8,000 8,000 8,000 82-820-54-00-5452 POSTAGE & SHIPPING483 491 750 750 750 750 750 750 750 82-820-54-00-5453 BUILDING & GROUND CHARGEBACK- - - - 6,428 6,621 6,820 7,025 7,236 82-820-54-00-5460 DUES & SUBSCRIPTIONS9,755 11,974 11,000 11,000 11,000 11,000 11,000 11,000 11,000 82-820-54-00-5462 PROFESSIONAL SERVICES29,445 41,078 40,000 40,000 40,000 40,000 40,000 40,000 40,000 82-820-54-00-5466 LEGAL SERVICES 630 4,613 3,000 3,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5468 AUTOMATION 15,603 16,752 20,000 20,000 21,000 21,000 21,000 21,000 21,000 Library Fund RevenuesLibrary Fund Revenue & TransfersOther Financing SourcesINVESTMENT EARNINGS105 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescription82-820-54-00-5480 UTILITIES10,992 13,213 12,351 22,000 23,320 24,719 26,202 27,774 29,440 82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE61,034 31,608 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 - - 82-820-56-00-5610 OFFICE SUPPLIES8,408 4,773 8,000 8,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5620 LIBRARY OPERATING SUPPLIES3,325 1,559 4,000 4,000 4,000 4,000 4,000 4,000 4,000 82-820-56-00-5621 CUSTODIAL SUPPLIES9,695 11,132 7,000 7,000 7,000 7,000 7,000 7,000 7,000 82-820-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE- 348 2,000 3,000 3,000 3,000 3,000 3,000 3,000 82-820-56-00-5671 LIBRARY PROGRAMMING1,022 679 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5676 EMPLOYEE RECOGNITION200 45 300 300 300 300 300 300 300 82-820-56-00-5685 DVD'S- - 500 500 500 500 500 500 500 82-820-56-00-5686 BOOKS704 393 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 75,000 75,000 75,000 75,000 100,000 100,000 - - 82-820-84-00-8050 INTEREST PAYMENT22,613 20,238 16,675 16,675 13,113 9,550 4,800 - - Debt Service - 2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT585,000 610,000 645,000 645,000 675,000 700,000 730,000 - - 82-820-99-00-8050 INTEREST PAYMENT139,400 121,850 103,550 103,550 84,200 57,200 29,200 - - 1,564,096$ 1,568,867$ 1,709,443$ 1,659,817$ 1,751,161$ 1,811,884$ 1,845,467$ 1,016,353$ 1,051,193$ 24,388$ 25,885$ 26,993$ 21,580$ 23,638$ 24,996$ 26,436$ 27,962$ 29,580$ - - - - - - - - - 24,388$ 25,885$ 26,993$ 21,580$ 23,638$ 24,996$ 26,436$ 27,962$ 29,580$ Surplus(Deficit) 24,335$ 59,426$ (16,741)$ 30,974$ (19,278)$ (16,435)$ (24,755)$ (28,691)$ (34,292)$ Fund Balance 578,607$ 638,033$ 578,676$ 669,007$ 649,729$ 633,294$ 608,539$ 579,848$ 545,556$ 36.99% 40.67% 33.85% 40.31% 37.10% 34.95% 32.97% 57.05% 51.90%Operational Fund Balance %75.43%86.01%66.57%81.63%71.88%67.01%62.00%57.05%51.90%Library Fund Net TransfersTransfers InLibrary Fund Expenditures(Transfers Out)106 .FY 2022 FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Licenses & Permits 110,775$ 104,600$ 50,000$ 110,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Investment Earnings 658 182 200 190 350 500 750 1,000 1,500 Miscellaneous (1,780) 31 - - - - - - - Total Revenues 109,653$ 104,813$ 50,200$ 110,190$ 50,350$ 50,500$ 50,750$ 51,000$ 51,500$ ExpendituresContractual Services 3,000$ 3,347$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ Supplies 66,330 55,862 72,000 76,100 82,000 82,000 82,000 82,000 57,910 Capital Outlay - - 20,000 18,916 - - - - - Total Expenditures 69,330$ 59,209$ 95,500$ 98,516$ 85,500$ 85,500$ 85,500$ 85,500$ 61,410$ Surplus (Deficit) 40,323$ 45,604$ (45,300)$ 11,674$ (35,150)$ (35,000)$ (34,750)$ (34,500)$ (9,910)$ Ending Fund Balance123,583$ 169,188$ 107,933$ 180,862$ 145,712$ 110,712$ 75,962$ 41,462$ 31,552$ 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$200ThousandsFund Balance 107 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionLIBRARY CAPITAL FUND - 8484-000-42-00-4214 DEVELOPMENT FEES 110,775$ 104,600$ 50,000$ 110,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 84-000-45-00-4500658 182 200 190 350 500 750 1,000 1,500 84-000-48-00-4850 MISCELLANEOUS INCOME(1,780) 31 - - - - - - - 109,653$ 104,813$ 50,200$ 110,190$ 50,350$ 50,500$ 50,750$ 51,000$ 51,500$ 84-840-54-00-5460 E-BOOKS SUBSCRIPTION 3,000$ 3,347$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 5,392 8,387 15,000 19,100 25,000 25,000 25,000 25,000 25,000 84-840-56-00-5683 AUDIO BOOKS 3,550 2,351 3,500 3,500 3,500 3,500 3,500 3,500 3,500 84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC 769 283 500 500 500 500 500 500 500 84-840-56-00-5685 DVD'S 2,585 2,307 3,000 3,000 3,000 3,000 3,000 3,000 3,000 84-840-56-00-5686 BOOKS 54,034 42,534 50,000 50,000 50,000 50,000 50,000 50,000 25,910 84-840-60-00-6020 BUILDING IMPROVEMENTS- - 20,000 18,916 - - - - - 69,330$ 59,209$ 95,500$ 98,516$ 85,500$ 85,500$ 85,500$ 85,500$ 61,410$ Surplus(Deficit) 40,323 45,604 (45,300) 11,674 (35,150) (35,000) (34,750) (34,500) (9,910) Fund Balance 123,583$ 169,188$ 107,933$ 180,862$ 145,712$ 110,712$ 75,962$ 41,462$ 31,552$ Library Capital Fund RevenuesLibrary Capital Fund ExpendituresINVESTMENT EARNINGS108 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Taxes203,884$ 151,422$ 260,727$ 250,366$ 256,625$ 263,041$ 269,617$ 276,357$ 283,266$ Total Revenues203,884$ 151,422$ 260,727$ 250,366$ 256,625$ 263,041$ 269,617$ 276,357$ 283,266$ ExpendituresContractual Services 713,364$ 12,550$ 14,081$ 12,542$ 18,504$ 18,978$ 19,466$ 19,969$ 20,487$ Debt Service 209,845 208,311 209,316 209,316 208,787 209,422 208,522 364,699 359,546 Total Expenditures 923,209$ 220,861$ 223,397$ 221,858$ 227,291$ 228,400$ 227,988$ 384,668$ 380,033$ Surplus (Deficit) (719,325)$ (69,439)$ 37,330$ 28,508$ 29,334$ 34,641$ 41,629$ (108,311)$ (96,767)$ Ending Fund Balance (1,141,784)$ (1,211,222)$ (1,175,479)$ (1,182,714)$ (1,153,380)$ (1,118,739)$ (1,077,110)$ (1,185,421)$ (1,282,188)$ 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.($1,300)($1,200)($1,100)($1,000)($900)ThousandsFund Balance109 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionCOUNTRYSIDE TIF FUND - 8787-000-40-00-4000 PROPERTY TAXES 203,884$ 151,422$ 260,727$ 250,366$ 256,625$ 263,041$ 269,617$ 276,357$ 283,266$ 203,884$ 151,422$ 260,727$ 250,366$ 256,625$ 263,041$ 269,617$ 276,357$ 283,266$ 87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK 11,263$ 11,475$ 11,381$ 11,381$ 15,804$ 16,278$ 16,766$ 17,269$ 17,787$ 87-870-54-00-5425 TIF INCENTIVE PAYOUT700,000 - - - - - - - - 87-870-54-00-5462 PROFESSIONAL SERVICES 1,440 414 2,000 500 2,000 2,000 2,000 2,000 2,000 87-870-54-00-5498 PAYING AGENT FEES 661 661 700 661 700 700 700 700 700 2015A Bond87-870-77-00-8000 PRINCIPAL PAYMENT 104,517 107,163 112,455 112,455 116,424 121,716 125,685 56,889 58,212 87-870-77-00-8050 INTEREST PAYMENT 54,613 50,433 46,146 46,146 41,648 36,991 32,122 27,095 24,819 Debt Service - 2014 Refunding Bond87-870-93-00-8000 PRINCIPAL PAYMENT - - - - - - - 230,000 235,000 87-870-93-00-8050 INTEREST PAYMENT50,715 50,715 50,715 50,715 50,715 50,715 50,715 50,715 41,515 923,209$ 220,861$ 223,397$ 221,858$ 227,291$ 228,400$ 227,988$ 384,668$ 380,033$ Surplus(Deficit) (719,325) (69,439) 37,330 28,508 29,334 34,641 41,629 (108,311) (96,767) Fund Balance (1,141,784)$ (1,211,222)$ (1,175,479)$ (1,182,714)$ (1,153,380)$ (1,118,739)$ (1,077,110)$ (1,185,421)$ (1,282,188)$ Countryside TIF ExpendituresCountryside TIF Revenues110 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Taxes75,759$ 70,677$ 70,000$ 96,795$ 96,000$ 98,400$ 100,860$ 103,382$ 105,967$ Total Revenues75,759$ 70,677$ 70,000$ 96,795$ 96,000$ 98,400$ 100,860$ 103,382$ 105,967$ ExpendituresContractual Services59,864$ 61,357$ 67,840$ 72,332$ 74,492$ 77,345$ 80,322$ 83,428$ 86,670$ Capital Outlay10,677 8,467 17,488 7,488 13,120 10,000 10,000 10,000 10,000 Debt Service218,250 212,233 206,084 206,084 - - - - - Total Expenditures288,791$ 282,057$ 291,412$ 285,904$ 87,612$ 87,345$ 90,322$ 93,428$ 96,670$ Surplus (Deficit)(213,032)$ (211,380)$ (221,412)$ (189,109)$ 8,388$ 11,055$ 10,538$ 9,954$ 9,297$ Ending Fund Balance(1,237,549)$ (1,448,929)$ (1,682,954)$ (1,638,038)$ (1,629,650)$ (1,618,595)$ (1,608,057)$ (1,598,103)$ (1,588,806)$ 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)($1,000)$0ThousandsFund Balance111 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionDOWNTOWN TIF FUND - 8888-000-40-00-4000 PROPERTY TAXES 75,759$ 70,677$ 70,000$ 96,795$ 96,000$ 98,400$ 100,860$ 103,382$ 105,967$ 75,759$ 70,677$ 70,000$ 96,795$ 96,000$ 98,400$ 100,860$ 103,382$ 105,967$ 88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK 32,246$ 33,487$ 35,020$ 35,020$ 31,102$ 32,035$ 32,996$ 33,986$ 35,006$ 88-880-54-00-5425 TIF INCENTIVE PAYOUT25,597 27,256 27,820 36,562 38,390 40,310 42,326 44,442 46,664 88-880-54-00-5462 PROFESSIONAL SERVICES2,021 614 5,000 750 5,000 5,000 5,000 5,000 5,000 88-880-60-00-6000 PROJECT COSTS3,189 979 10,000 - 10,000 10,000 10,000 10,000 10,000 88-880-60-00-6079 ROUTE 47 EXPANSION7,488 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 - - - - - 88-880-81-00-8050 INTEREST PAYMENT18,250 12,233 6,084 6,084 - - - - - 288,791$ 282,057$ 291,412$ 285,904$ 87,612$ 87,345$ 90,322$ 93,428$ 96,670$ Surplus(Deficit) (213,032) (211,380) (221,412) (189,109) 8,388 11,055 10,538 9,954 9,297 Fund Balance (1,237,549)$ (1,448,929)$ (1,682,954)$ (1,638,038)$ (1,629,650)$ (1,618,595)$ (1,608,057)$ (1,598,103)$ (1,588,806)$ Downtown TIF ExpendituresDowntown TIF Revenues112 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes24,171$ 47,342$ 48,526$ 78,764$ 80,733$ 82,751$ 84,820$ 86,941$ 89,115$ Miscellaneous- 761 - - - - - - - Total Revenues24,171$ 48,103$ 48,526$ 78,764$ 80,733$ 82,751$ 84,820$ 86,941$ 89,115$ Other Financing Sources1,000 - - - - - - - - Total Revenue25,171$ 48,103$ 48,526$ 78,764$ 80,733$ 82,751$ 84,820$ 86,941$ 89,115$ ExpendituresContractual Services 96,235$ 22,173$ 30,500$ 37,805$ 30,500$ 13,000$ 19,000$ 18,104$ 18,628$ Total Expenditures 96,235$ 22,173$ 30,500$ 37,805$ 30,500$ 13,000$ 19,000$ 18,104$ 18,628$ Surplus (Deficit) (71,064)$ 25,930$ 18,026$ 40,959$ 50,233$ 69,751$ 65,820$ 68,837$ 70,487$ Ending Fund Balance (73,799)$ (47,869)$ (31,910)$ (6,910)$ 43,323$ 113,074$ 178,894$ 247,731$ 318,218$ 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. ($200)$0$200$400ThousandsFund Balance113 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionDOWNTOWN TIF II FUND - 8989-000-40-00-4000 PROPERTY TAXES 24,171$ 47,342$ 48,526$ 78,764$ 80,733$ 82,751$ 84,820$ 86,941$ 89,115$ 89-000-48-00-4850 MISCELLANEOUS INCOME- 761 - - - - - - - 24,171$ 48,103$ 48,526$ 78,764$ 80,733$ 82,751$ 84,820$ 86,941$ 89,115$ 89-000-49-00-4910 SALE OF CAPITAL ASSETS1,000 - - - - - - - - 1,000$ -$ -$ -$ -$ -$ -$ -$ -$ 25,171$ 48,103$ 48,526$ 78,764$ 80,733$ 82,751$ 84,820$ 86,941$ 89,115$ 89-890-54-00-5425 TIF INCENTIVE PAYOUT80,000$ 20,979$ 25,500$ 36,805$ 25,500$ 8,000$ 14,000$ 13,104$ 13,628$ 89-890-54-00-5462 PROFESSIONAL SERVICES16,235 1,194 5,000 1,000 5,000 5,000 5,000 5,000 5,000 96,235$ 22,173$ 30,500$ 37,805$ 30,500$ 13,000$ 19,000$ 18,104$ 18,628$ Surplus(Deficit) (71,064) 25,930 18,026 40,959 50,233 69,751 65,820 68,837 70,487 Fund Balance (73,799)$ (47,869)$ (31,910)$ (6,910)$ 43,323$ 113,074$ 178,894$ 247,731$ 318,218$ Downtown TIF II Fund RevenuesOther Financing SourcesDowntown TIF II Revenues & TransfersDowntown TIF II Expenditures114 FY 2022FY 2023FY 2020 FY 2021 AdoptedFY 2022 ProposedFY 2024 FY 2025 FY 2026 FY 2027Actual Actual Budget ProjectedBudget ProjectedProjectedProjectedProjectedRevenuesTaxes 11,713,774$ 12,276,601$ 12,508,270$ 14,437,891$ 14,792,365$ 15,154,440$ 15,515,191$ 15,883,178$ 16,260,989$ Intergovernmental 3,534,128 6,413,265 5,209,799 6,466,578 8,672,020 6,066,284 6,442,445 5,020,169 5,100,838 Licenses & Permits 1,018,091 1,370,831 782,000 1,434,500 775,500 717,500 717,500 717,500 717,500 Fines & Forfeits 80,671 113,266 124,650 124,660 122,150 122,150 124,650 124,650 124,650 Charges for Service 9,109,548 10,914,072 10,003,438 10,526,087 11,708,658 12,071,623 12,577,874 13,121,523 13,574,585 Investment Earnings 288,649 15,723 31,250 20,168 12,750 28,250 48,500 74,000 109,500 Reimbursements 224,608 205,855 2,660,418 2,121,650 3,409,415 1,182,096 30,000 30,000 201,600 Land Cash Contributions 41,044 18,770 25,760 1,136 - - - - - Miscellaneous 350,300 267,796 424,603 433,879 393,882 348,820 353,924 359,196 364,615 Total Revenues 26,360,813$ 31,596,179$ 31,770,188$ 35,566,549$ 39,886,740$ 35,691,163$ 35,810,084$ 35,330,216$ 36,454,277$ Other Financing Sources3,313,020 3,726,380 14,283,967 23,501,916 5,880,046 27,787,445 5,680,864 5,652,555 5,356,112 Total Revenues & Transfers29,673,833$ 35,322,559$ 46,054,155$ 59,068,465$ 45,766,786$ 63,478,608$ 41,490,948$ 40,982,771$ 41,810,389$ ExpendituresSalaries 6,859,852$ 6,611,542$ 7,666,162$ 7,401,032$ 8,119,666$ 8,413,883$ 8,712,508$ 9,032,293$ 9,363,621$ Benefits 3,840,301 3,918,768 4,360,631 4,233,196 4,544,073 4,833,928 5,161,341 5,484,756 5,853,007 Contractual Services 7,151,600 8,453,818 8,230,187 8,386,708 9,697,288 9,731,472 9,601,669 9,979,603 9,612,528 Supplies 1,462,923 1,173,675 1,633,594 1,637,528 1,868,059 1,788,738 1,794,175 1,887,164 1,843,307 Capital Outlay 2,631,228 4,500,000 17,867,762 8,169,106 24,579,626 19,946,119 18,766,887 5,355,667 5,134,050 Contingency - - 44,000 - 75,000 75,000 75,000 75,000 75,000 Developer Commitment 30,948 - - - 250,540 1,002,161 1,252,702 - - Debt Service 4,856,405 4,742,640 4,404,851 4,380,292 4,618,420 3,174,041 4,332,763 4,146,628 2,740,289 Total Expenditures 26,833,257$ 29,400,443$ 44,207,187$ 34,207,862$ 53,752,672$ 48,965,342$ 49,697,045$ 35,961,111$ 34,621,802$ Other Financing Uses 3,325,686 3,738,337 5,603,482 13,656,184 5,851,684 5,611,098 5,707,300 5,680,517 5,385,692 Total Expenditures & Transfers30,158,943$ 33,138,780$ 49,810,669$ 47,864,046$ 59,604,356$ 54,576,440$ 55,404,345$ 41,641,628$ 40,007,494$ Surplus (Deficit)(485,110)$ 2,183,779$ (3,756,514)$ 11,204,419$ (13,837,570)$ 8,902,168$ (13,913,397)$ (658,857)$ 1,802,895$ Ending Fund Balance12,001,733$ 14,185,514$ 8,346,470$ 25,389,933$ 11,552,363$ 20,454,531$ 6,541,134$ 5,882,277$ 7,685,172$ 39.79% 42.81% 16.76% 53.05% 19.38% 37.48% 11.81% 14.13% 19.21%United City of Yorkville - Consolidated BudgetThe table and graph below present the City's funds in aggregate, similar to that of a private business (for illustrative purposes only). All budgeted funds are included except for the following: Library Operations (82); and Library Capital (84).$0$10,000$20,000$30,000ThousandsFund Balance115 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionCash Flow - Surplus(Deficit)General632,238$ 1,660,294$ -$ 148,959$ - (1,080,774)$ (609,496)$ (886,303)$ (617,620)$ Fox Hill3,008 (3,261) (40,200) 4,834 (37,700) 10,360 12,860 12,860 11,132 Sunflower6,427 7,791 3,800 5,363 3,800 3,360 3,360 3,360 1,632 Motor Fuel Tax60,325 548,114 (1,175,394) (973,498) (100,485) (103,633) (34,535) (14,075) 7,254 City Wide Capital(41,273) (468,589) 262,787 1,731,500 (1,629,431) (221,638) - - - Buildings & Grounds- - - 10,641,399 (9,864,331) 11,264,548 (11,438,945) (602,671) - Vehicle & Equipment15,654 974,099 (1,330,772) (104,795) (1,021,353) (39,643) - - - Debt Service- - - - - - - - - Water(264,783) 633,113 (1,020,462) (114,389) (1,885,200) (987,894) (1,251,431) 1,074,822 2,059,733 Sewer112,137 (357,700) (152,977) 88,819 609,175 (57,965) (713,197) (217,330) 357,747 Land Cash36,009 (216,710) 20,760 (31,131) - - - - - Park & Recreation(41,431) (338,483) (158,000) (73,000) - - - - - Countryside TIF(719,325) (69,439) 37,330 28,508 29,334 34,641 41,629 (108,311) (96,767) Downtown TIF(213,032) (211,380) (221,412) (189,109) 8,388 11,055 10,538 9,954 9,297 Downtown TIF II(71,064) 25,930 18,026 40,959 50,233 69,751 65,820 68,837 70,487 (485,110)$ 2,183,779$ (3,756,514)$ 11,204,419$ (13,837,570)$ 8,902,168$ (13,913,397)$ (658,857)$ 1,802,895$ Cash Flow - Fund BalanceGeneral7,512,060$ 9,172,354$ 7,512,060$ 9,321,313$ 9,321,313$ 8,240,539$ 7,631,043$ 6,744,740$ 6,127,120$ Fox Hill13,492 10,231 (32,199) 15,065 (22,635) (12,275) 585 13,445 24,577 Sunflower(16,200) (8,409) (9,237) (3,046) 754 4,114 7,474 10,834 12,466 Motor Fuel Tax695,707 1,243,821 (267,652) 270,323 169,838 66,205 31,670 17,595 24,849 City Wide Capital588,155 119,569 467,802 1,851,069 221,638 - - - - Buildings & Grounds- - - 10,641,399 777,068 12,041,616 602,671 - - Vehicle & Equipment511,692 1,485,791 273,410 1,380,996 359,643 320,000 320,000 320,000 320,000 Debt Service- - - - - - - - - Water3,268,245 3,901,358 2,600,578 3,786,969 1,901,769 913,875 (337,556) 737,266 2,796,999 Sewer1,222,388 864,688 692,051 953,507 1,562,682 1,504,717 791,520 574,190 931,937 Land Cash247,841 31,131 59,959 - - - - - - Park & Recreation411,485 73,000 - - - - - - - Countryside TIF(1,141,784) (1,211,222) (1,175,479) (1,182,714) (1,153,380) (1,118,739) (1,077,110) (1,185,421) (1,282,188) Downtown TIF(1,237,549) (1,448,929) (1,682,954) (1,638,038) (1,629,650) (1,618,595) (1,608,057) (1,598,103) (1,588,806) Downtown TIF II(73,799) (47,869) (31,910) (6,910) 43,323 113,074 178,894 247,731 318,218 12,001,733$ 14,185,514$ 8,406,429$ 25,389,933$ 11,552,363$ 20,454,531$ 6,541,134$ 5,882,277$ 7,685,172$ CITYOperating FundsOperating Funds 116 FY 2022FY 2023FY 2020 FY 2021 Adopted FY 2022 Proposed FY 2024 FY 2025 FY 2026 FY 2027ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes1,497,431$ 1,561,523$ 1,612,758$ 1,611,808$ 1,656,344$ 1,716,302$ 1,739,125$ 904,049$ 931,170$ Intergovernmental27,011 29,083 26,401 35,722 29,151 29,151 29,151 29,151 29,151 Licenses & Permits110,775 104,600 50,000 110,000 50,000 50,000 50,000 50,000 50,000 Fines & Forfeits7,552 3,249 8,500 6,700 7,000 7,500 7,500 7,500 7,500 Charges for Service11,204 6,081 12,300 11,276 11,500 12,000 12,000 12,000 12,000 Investment Earnings17,129 1,450 2,200 1,295 1,350 2,000 2,750 3,500 4,500 Miscellaneous2,594 1,235 3,750 2,600 3,250 4,000 4,500 4,500 4,500 Total Revenues1,673,696$ 1,707,221$ 1,715,909$ 1,779,401$ 1,758,595$ 1,820,953$ 1,845,026$ 1,010,700$ 1,038,821$ Other Financing Sources24,388 25,885 26,993 21,580 23,638 24,996 26,436 27,962 29,580 Total Revenues & Transfers1,698,084$ 1,733,106$ 1,742,902$ 1,800,981$ 1,782,233$ 1,845,949$ 1,871,462$ 1,038,662$ 1,068,401$ ExpendituresSalaries 442,119$ 425,775$ 482,014$ 447,000$ 504,111$ 522,844$ 542,839$ 562,104$ 578,647$ Benefits 164,310 169,709 208,903 185,903 201,239 222,200 236,856 252,400 268,820 Contractual Services 140,300 130,713 156,501 163,889 175,698 177,290 178,972 179,049 180,926 Supplies 89,684 74,791 97,300 102,400 108,300 108,300 108,300 108,300 84,210 Capital Outlay - - 20,000 18,916 - - - - - Debt Service 797,013 827,088 840,225 840,225 847,313 866,750 864,000 - - Total Expenditures 1,633,426$ 1,628,076$ 1,804,943$ 1,758,333$ 1,836,661$ 1,897,384$ 1,930,967$ 1,101,853$ 1,112,603$ Surplus (Deficit) 64,658$ 105,030$ (62,041)$ 42,648$ (54,428)$ (51,435)$ (59,505)$ (63,191)$ (44,202)$ Ending Fund Balance702,190$ 807,221$ 686,609$ 849,869$ 795,441$ 744,006$ 684,501$ 621,310$ 577,108$ 42.99% 49.58% 38.04% 48.33% 43.31% 39.21% 35.45% 56.39% 51.87%Yorkville Public Library - Consolidated BudgetThe table and graph below present the Library's funds in aggregate, similar to that of a private business (for illustrative purposes only). All budgeted Library funds are included: Library Operations (82); and Library Capital (84).$0$200$400$600$800$1,000ThousandsFund Balance117 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionCash Flow - Surplus(Deficit)Library Ops24,335$ 59,426$ (16,741)$ 30,974$ (19,278)$ (16,435)$ (24,755)$ (28,691)$ (34,292)$ Library Capital40,323 45,604 (45,300) 11,674 (35,150) (35,000) (34,750) (34,500) (9,910) 64,658$ 105,030$ (62,041)$ 42,648$ (54,428)$ (51,435)$ (59,505)$ (63,191)$ (44,202)$ Cash Flow - Fund BalanceLibrary Ops578,607$ 638,033$ 578,676$ 669,007$ 649,729$ 633,294$ 608,539$ 579,848$ 545,556$ Library Capital123,583 169,188 107,933 180,862 145,712 110,712 75,962 41,462 31,552 702,190$ 807,221$ 686,609$ 849,869$ 795,441$ 744,006$ 684,501$ 621,310$ 577,108$ Library118 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionLiability Insurance377,221$ 393,183$ 418,375$ 431,515$ 474,667$ 503,147$ 533,336$ 565,336$ 599,256$ Unemployment Ins16,925$ 12,997$ 20,350$ 15,426$ 20,500$ 20,500$ 20,500$ 20,500$ 20,500$ Health Insurance1,402,488$ 1,301,881$ 1,485,462$ 1,366,717$ 1,601,100$ 1,754,098$ 1,921,631$ 2,105,045$ 2,305,809$ Dental Insurance101,167$ 89,636$ 103,828$ 107,162$ 110,803$ 118,130$ 125,916$ 134,182$ 142,961$ Vision Insurance14,440$ 14,600$ 15,717$ 14,659$ 16,701$ 17,452$ 18,233$ 19,045$ 19,891$ Health Insurance71,184$ 73,940$ 105,501$ 94,924$ 102,663$ 117,593$ 127,000$ 137,160$ 148,133$ Dental Insurance 6,987$ 5,977$ 7,079$ 6,485$ 7,135$ 7,715$ 8,101$ 8,506$ 8,931$ Vision Insurance 1,012$ 999$ 1,088$ 882$ 1,051$ 1,162$ 1,197$ 1,233$ 1,270$ Corporate 2,123,744$ 2,100,975$ 2,091,475$ 2,084,951$ 2,213,427$ 2,238,427$ 2,263,427$ 2,313,427$ 2,363,427$ Police Pension1,108,182 1,226,938 1,334,771 1,330,510 1,330,767 1,405,767 1,480,767 1,530,767 1,580,767 Total City 3,231,926$ 3,327,913$ 3,426,246$ 3,415,461$ 3,544,194$ 3,644,194$ 3,744,194$ 3,844,194$ 3,944,194$ 2.72% 2.97% 2.95% 2.63% 3.77% 2.82% 2.74% 2.67% 2.60%Library Operations 702,716$ 736,883$ 776,734$ 774,248$ 811,573$ 852,152$ 877,717$ 904,049$ 931,170$ Library Debt Service794,715 824,640 836,024 837,560 844,771 864,150 861,408 - - Total Library1,497,431$ 1,561,523$ 1,612,758$ 1,611,808$ 1,656,344$ 1,716,302$ 1,739,125$ 904,049$ 931,170$ Special Service Areas31,522$ 36,397$ 40,000$ 36,397$ 42,500$ 46,000$ 48,500$ 48,500$ 48,500$ 8.62% 15.47% 9.90% 0.00% 16.77% 8.24% 0.00% 0.00% 0.00%Allocated Insurance Expenditures - AggregatedProperty TaxesLibraryCityCityCityLibraryLibrary119 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionTIF Districts303,814$ 269,441$ 379,253$ 425,925$ 433,358$ 444,192$ 455,297$ 466,680$ 478,348$ 9.55% -11.31% 40.76% 58.08% 1.75% 2.50% 0.00% 0.00% 0.00%Road & Bridge Tax131,199$ 52,363$ 54,975$ 54,872$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 1.97% -60.09% 4.99% 4.79% 0.23% 0.00% 0.00% 0.00% 0.00%Grand Total 5,195,892$ 5,247,637$ 5,513,232$ 5,544,463$ 5,731,396$ 5,905,688$ 6,042,116$ 5,318,423$ 5,457,212$ 3.06% 1.00% 5.06% 5.66% 3.37% 3.04% 2.31% -11.98% 2.61%4,856,405$ 4,742,640$ 4,404,851$ 4,380,292$ 4,618,420$ 3,174,041$ 4,332,763$ 4,146,628$ 2,740,289$ 3,856,504 3,890,333 3,544,947 3,544,947 3,934,756 2,594,680 2,659,816 2,905,076 1,572,981 999,901 852,307 859,904 835,345 683,664 579,361 1,672,947 1,241,552 1,167,308 Building Permits Revenue 435,021$ 735,653$ 450,000$ 1,125,000$ 500,000$ 450,000$ 400,000$ 400,000$ 400,000$ SalariesFull Time 6,413,175$ 6,298,514$ 7,114,502$ 6,931,421$ 7,533,916$ 7,793,333$ 8,098,790$ 8,415,383$ 8,743,497$ Overtime 136,347 131,985 161,500 151,953 163,000 163,000 153,000 153,000 153,000 Part Time310,330 181,043 390,160 317,658 422,750 457,550 460,718 463,910 467,124 Total 6,859,852$ 6,611,542$ 7,666,162$ 7,401,032$ 8,119,666$ 8,413,883$ 8,712,508$ 9,032,293$ 9,363,621$ SalariesFull Time 275,622$ 274,146$ 286,470$ 276,000$ 291,111$ 299,844$ 308,839$ 318,104$ 327,647$ Part Time166,497 151,629 195,544 171,000 213,000 223,000 234,000 244,000 251,000 Total442,119$ 425,775$ 482,014$ 447,000$ 504,111$ 522,844$ 542,839$ 562,104$ 578,647$ SalariesFull Time 6,688,797$ 6,572,660$ 7,400,972$ 7,207,421$ 7,825,027$ 8,093,177$ 8,407,629$ 8,733,487$ 9,071,144$ Overtime136,347 131,985 161,500 151,953 163,000 163,000 153,000 153,000 153,000 Part Time476,827 332,672 585,704 488,658 635,750 680,550 694,718 707,910 718,124 Total 7,301,971$ 7,037,317$ 8,148,176$ 7,848,032$ 8,623,777$ 8,936,727$ 9,255,347$ 9,594,397$ 9,942,268$ Total City Debt Service PaymentsProperty Taxes (continued)Aggregated Salary & Wage InformationCityLibInterestPrincipalTotal120 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionBenefitsIMRF 336,965$ 407,646$ 434,047$ 421,601$ 397,697$ 409,034$ 432,948$ 458,907$ 486,995$ Police Pension 1,111,484 1,230,604 1,334,771 1,334,771 1,334,771 1,405,767 1,480,767 1,530,767 1,580,767 FICA498,202 488,140 564,677 553,060 601,085 620,174 643,586 667,833 715,059 Total 1,946,651$ 2,126,390$ 2,333,495$ 2,309,432$ 2,333,553$ 2,434,975$ 2,557,301$ 2,657,507$ 2,782,821$ BenefitsIMRF 27,240$ 30,711$ 32,180$ 28,500$ 28,674$ 30,341$ 32,196$ 34,135$ 36,233$ FICA33,137 31,869 35,685 33,000 37,492 39,998 41,527 43,001 44,266 Total 60,377$ 62,580$ 67,865$ 61,500$ 66,166$ 70,339$ 73,723$ 77,136$ 80,499$ BenefitsIMRF 364,205$ 438,357$ 466,227$ 450,101$ 426,371$ 439,375$ 465,144$ 493,042$ 523,228$ Police Pension 1,111,484 1,230,604 1,334,771 1,334,771 1,334,771 1,405,767 1,480,767 1,530,767 1,580,767 FICA531,339 520,009 600,362 586,060 638,577 660,172 685,113 710,834 759,325 Total 2,007,028$ 2,188,970$ 2,401,360$ 2,370,932$ 2,399,719$ 2,505,314$ 2,631,024$ 2,734,643$ 2,863,320$ 149,129$ 149,129$ 149,136$ 149,136$ 68,440$ -$ -$ -$ -$ Motor Fuel Tax 73,787 73,787 73,788 73,788 37,045 - - - - Water 45,372 45,372 45,372 45,372 18,905 - - - - Sewer 22,482 22,482 22,488 22,488 9,370 - - - - Downtown TIF 7,488 7,488 7,488 7,488 3,120 - - - - 652,769$ 758,666$ 2,068,725$ 1,755,000$ 2,435,000$ 1,860,000$ 1,560,000$ 1,560,000$ 1,560,000$ Motor Fuel Tax 553,480 655,303 920,000 790,000 1,000,000 850,000 800,000 800,000 800,000 City-Wide Capital 99,289 103,363 1,148,725 965,000 1,435,000 1,010,000 760,000 760,000 760,000 631,491$ 26,273$ 950,000$ 770,000$ 1,050,000$ 1,796,500$ 1,224,950$ 1,605,500$ 1,246,500$ Water 631,491 26,273 950,000 770,000 1,150,000 1,796,500 1,224,950 1,605,500 1,246,500 Grant Proceeds - - - - (100,000) - - - - 59,900$ -$ -$ -$ 220,000$ 440,000$ 440,000$ 440,000$ 440,000$ Sewer 59,900 - - - 220,000 440,000 440,000 440,000 440,000 167,329$ 25,897$ -$ -$ -$ -$ -$ -$ -$ Mill Road 186,548 41,252 2,260,000 2,001,000 200,000 - - - - Kennedy Road (Freedom Place) - - - - 100,000 1,100,000 - - - Kennedy Road (North) - - 60,000 60,000 450,000 - - - - Developer Reimbursement (19,219) (15,355) (2,320,000) (2,061,000) (750,000) (1,100,000) - - - Water Main Replacement ProgramSewer Main Replacement ProgramRoad to Better Roads ProgramTotalGrande Reserve ImprovementsSelected Capital Projects - Aggregated > $500,000LibRoute 47 Expansion ProjectCityAggregated Benefit Information121 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionSelected Capital Projects - Aggregated > $500,000 continued492$ -$ 192,000$ 270,000$ 265,000$ -$ -$ -$ -$ Water 492 - 192,000 270,000 265,000 - - - - 59,622$ 156,368$ 216,000$ 20,000$ 210,000$ 187,000$ -$ -$ -$ Water 59,622 156,368 216,000 20,000 210,000 187,000 - - - -$ -$ 20,000$ 20,000$ 681,000$ 40,000$ 870,000$ -$ -$ Water - - 20,000 20,000 681,000 40,000 870,000 - - -$ (626,812)$ 835,750$ 1,117,641$ (123,937)$ -$ -$ -$ -$ Motor Fuel Tax - - 1,253,625 1,253,625 - - - - - City-Wide - - - 281,891 85,000 - - - - Rebuild IL Proceeds - (626,812) (417,875) (417,875) (208,937) - - - - -$ -$ 70,000$ 70,000$ 158,825$ -$ -$ -$ -$ City-Wide - - 70,000 70,000 635,300 - - - - Grant Proceeds - - - - (476,475) - - - - -$ -$ -$ -$ 184,855$ -$ -$ -$ -$ City-Wide - - - - 583,000 - - - - Grant Proceeds - - - - (398,145) - - - - -$ -$ -$ -$ 199,874$ 616,056$ 770,070$ -$ -$ City-Wide - - - - 330,192 1,320,768 1,650,960 - - Water - - - - 123,822 495,288 619,110 - - Sewer - - - - 45,860 - - - - Grant Proceeds - - - - (300,000) (1,200,000) (1,500,000) - - -$ -$ -$ -$ 534,000$ 300,000$ 150,000$ -$ -$ Water - - - - 534,000 300,000 150,000 - - -$ -$ -$ -$ -$ -$ -$ -$ -$ Sewer - - - - 3,227,415 - - - - Grant Proceeds - - - - (1,000,000) - - - - Reimbursement - - - - (2,227,415) - - - - -$ -$ 267,522$ (7,231,473)$ 8,200,000$ -$ -$ -$ -$ Building & Grounds - - 8,975,000 2,446,503 8,200,000 - - - - Bond Proceeds - - (8,707,478) (9,677,976) - - - - - Water Sourcing - DWCSanitary Sewer ImprovementsCity Hall ImprovementsCation Exchange Media ReplacementVan Emmon StreetRebuild DowntownWell RehabsFox Hill ImprovementsBristol Ridge RoadWater Tower Rehabilitation122 FY 2020FY 2021FY 2022FY 2022FY 2023FY 2024FY 2025FY 2026FY 2027Account NumberActualActualAdoptedProjectedProposedProjectedProjectedProjectedProjectedDescriptionSelected Capital Projects - Aggregated > $500,000 continued-$ -$ -$ -$ 1,500,000$ (12,000,000)$ 10,500,000$ -$ -$ Building & Grounds - - - - 1,500,000 10,000,000 10,500,000 - - Bond Proceeds - - - - - (22,000,000) 59,702$ 158,102$ 310,000$ 120,259$ 200,000$ 209,000$ 194,400$ 200,700$ 206,550$ Vehicles 59,702 113,782 260,000 120,259 180,000 189,000 194,400 200,700 206,550 Equipment - 44,320 50,000 - 20,000 20,000 - - - 353,986$ 268,731$ 1,144,000$ 384,998$ 1,479,111$ 479,000$ 465,000$ 479,000$ 465,000$ Vehicles 277,548 197,049 1,029,000 205,062 909,171 372,000 365,000 372,000 365,000 Equipment 76,438 71,682 115,000 179,936 569,940 107,000 100,000 107,000 100,000 109,076$ 167,024$ 515,096$ 185,493$ 480,656$ 334,096$ 340,000$ 325,000$ 325,000$ Vehicles 67,958 59,135 313,000 - 210,500 50,000 50,000 50,000 50,000 Equipment - 57,758 50,000 56,835 65,156 50,000 50,000 50,000 50,000 Park Improvements 41,118 50,131 152,096 128,658 205,000 234,096 240,000 225,000 225,000 -$ -$ -$ -$ 35,000$ 639,000$ -$ -$ -$ City-Wide Capital - - - - 35,000 639,000 - - - -$ 6,709$ 300,000$ 172,500$ 841,000$ 841,000$ 841,000$ 841,000$ 491,000$ Shared Use Path - - - - 140,000 140,000 140,000 140,000 140,000 Parking Lot - - - - 151,000 151,000 151,000 151,000 151,000 Sidewalks - 6,709 300,000 172,500 200,000 200,000 200,000 200,000 200,000 Water Meters - - - - 350,000 350,000 350,000 350,000 - Parks & Recreation CapitalBaseline Road ImprovementsMaintenance / Replacment ProgramsPublic Works FacilityPolice CapitalPublic Works Capital123