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Ordinance 2022-13
UNITED CITY OF YORKVILLE KENDALL COUNTY, ILLINOIS ORDINANCE NO. 2022-13 AN ORDINANCE APPROVING THE 2022-2023 FISCAL BUDGET FOR THE UNITED CITY OF YORKVILLE Passed by the City Council of the United City of Yorkville,Kendall County,Illinois This 12th day of April,2022 STATE OF ILLINOIS COUNTY OF KENDALL - FILED - APR 2 5 2022 COUNTY CLERK 4111Aiii KENDALL COUNTY Published in pamphlet form by the authority of the Mayor and City Council of the United City of Yorkville,Kendall County,Illinois on April 25,2022. Ordinance No.2022-13 ORDINANCE APPROVING THE 2022-2023 FISCAL BUDGET FOR THE UNITED CITY OF YORKVILLE WHEREAS,the Mayor and City Council of the UNITED CITY OF YORKVILLE have duly held all Public Hearings, allowed public input, and have duly considered formation of a budget for the 2022-2023 Fiscal Year; and WHEREAS, a tentative budget was duly announced and available for examination at the City offices of the UNITED CITY OF YORKVILLE; and WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE deem it in the best interest of the City for the orderly operation thereof to pass and approve the 2022-2023 Fiscal Year Budget being submitted on April 12, 2022 at its regular City Council Meeting: NOW, THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois that the 2022-2023 Budget totaling $61,645,956 including the amounts of$22,339,736 General Fund, $1,277,045 Motor Fuel Tax Fund, $2,235,223 Vehicle& Equipment Fund, $5,995,546 Sewer Fund, $7,693,103 Water Fund, $5,592,073 City-Wide Capital Fund, $10,871,560 Buildings& Grounds Fund, $330,075 Debt Service Fund, $3,055,472 Parks& Recreation Fund, $1,748,820 Library Operations Fund, $85,500 Library Capital Fund, $227,291 Countryside TIF Fund, $87,612 Downtown TIF Fund, $30,500 Downtown TIF II Fund, $17,200 Sunflower SSA Fund, and$59,200 Fox Hill SSA Fund is hereby adopted for the 2022- 2023 Fiscal Year, as presented. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this 12th day of April, A.D. 2022. . c6rjaw.(k CI Y CLERK Ordinance No.2022-13 Page 1 KEN KOCH AYE DAN TRANSIER AYE ARDEN JOE PLOCHER AYE CRAIG SOLING AYE CHRIS FUNKHOUSER AYE MATT MAREK ABSENT SEAVER TARULIS AYE JASON PETERSON AYE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this 22' ay of /4130 Yl , , A.D. 2022. MAYOR Ordinance No.2022-13 Page 2 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 11,378,438 $ 11,970,763 $ 12,089,017 $ 13,975,569 $ 14,316,507 $ 14,664,248 $ 15,011,394 $ 15,367,998 $ 15,734,141 Intergovernmental 2,742,091 5,016,435 3,401,780 5,227,751 5,282,917 3,881,917 3,939,980 3,999,244 4,061,084 Licenses&Permits 490,959 602,328 524,500 891,470 574,500 524,500 474,500 474,500 474,500 Fines&Forfeits 73,872 109,268 116,850 117,860 115,350 115,350 117,850 117,850 117,850 Charges for Service 1,670,693 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 Earnings 147,836 12,085 20,000 8,899 7,500 20,000 35,000 50,000 75,000 Reimbursements 76,923 56,038 37,000 27,056 30,000 30,000 30,000 30,000 30,000 Miscellaneous 24,895 50,612 95,000 95,000 62,000 12,000 12,000 12,000 12,000 Total Revenues $ 16,605,707 $ 19,560,741 $ 18,065,270 $ 22,212,918 $ 22,339,736 $ 21,314,220 $ 21,810,141 $ 22,372,473 $ 22,966,639 Other Financing Sources 32,092 132,689 35,000 25,000 - - - - - Total Revenues and Transfers $ 16,637,799 $ 19,693,430 $ 18,100,270 $ 22,237,918 $ 22,339,736 $ 21,314,220 $ 21,810,141 $ 22,372,473 $ 22,966,639 Expenditures Salaries $ 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 3,601,680 3,845,783 4,110,054 4,365,048 4,659,769 Contractual Services 4,800,124 6,342,215 5,775,712 6,069,400 6,762,794 6,748,337 6,788,535 7,017,717 7,068,161 Supplies 343,632 234,069 284,030 277,502 313,775 300,175 306,302 313,047 323,154 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 $ 16,633,331 $ 17,108,681 $ 17,665,961 $ 18,412,926 $ 19,033,934 Other Financing Uses 2,566,540 3,426,628 3,008,425 6,874,060 5,706,405 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 $ 22,339,736 $ 22,408,141 $ 22,433,812 $ 23,274,061 $ 23,600,740 Surplus(Deficit) $ 632,238 $ 1,660,294 $ - $ 226,112 $ - $ (1,093,921) $ (623,671) $ (901,588) $ (634,101) Ending Fund Balance $ 7,512,060 $ 9,172,354 $ 7,512,060 $ 9,398,466 $ 9,398,466 $ 8,304,545 $ 7,680,874 $ 6,779,286 $ 6,145,185 46.93% 50.86% 41.50% 42.70% 42.07% 37.06% 34.24% 29.13% 26.04% $10,000 Fund Balance • il $5,000 $0 1 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected GENERAL FUND-01 01-000-40-00-4000 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 TAX 3,222,256 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 TAX 2,413,689 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 TAX 700,784 705,758 715,000 705,000 705,000 705,000 705,000 705,000 705,000 01-000-40-00-4041 NATURAL GAS UTILITY TAX 270,656 296,112 270,000 295,000 295,000 295,000 295,000 295,000 295,000 01-000-40-00-4043 EXCISE TAX 263,210 227,090 209,000 194,167 174,750 157,275 141,548 127,393 114,654 01-000-40-00-4044 TELEPHONE UTILITY TAX 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 01-000-40-00-4045 CABLE FRANCHISE FEES 302,831 290,272 300,000 295,000 295,000 295,000 295,000 295,000 295,000 01-000-40-00-4050 HOTEL TAX 80,302 66,751 80,000 110,000 110,000 110,000 110,000 110,000 110,000 01-000-40-00-4055 VIDEO GAMING TAX 131,292 125,582 140,000 235,000 230,000 230,000 230,000 230,000 230,000 O1-000-40-00-4060 AMUSEMENT TAX 196,786 69,445 125,000 190,000 190,000 200,000 200,000 200,000 200,000 01-000-40-00-4065 ADMISSIONS TAX 146,143 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 MRKT 345,185 377,240 379,950 398,000 409,940 422,238 434,905 447,952 461,391 01-000-40-00-4071 BUSINESS DISTRICT TAX-DOWNTOWN 33,641 35,259 30,000 47,500 40,000 40,000 40,000 40,000 40,000 01-000-40-00-4072 BUSINESS DISTRICT TAX-COUNTRYSIDE 14,516 25,826 12,000 55,000 55,000 55,000 55,000 55,000 55,000 01-000-40-00-4075 AUTO RENTAL TAX 16,881 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 TAX 4,009 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 54,872 116,077 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 1,513,342 1,422,797 24,388 23,038 21,688 21,688 01-000-41-00-4168 STATE GRANTS-TRAFFIC SIGNAL MAINTENANCE 18,553 30,292 20,000 12,329 20,000 20,000 20,000 20,000 20,000 OI-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 FINES 34,975 32,472 35,000 35,000 35,000 35,000 35,000 35,000 35,000 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION 23,142 13,941 26,500 20,000 20,000 20,000 22,500 22,500 22,500 01-000-43-00-4323 OFFENDER REGISTRATION FEES 255 355 350 360 350 350 350 350 350 01-000-43-00-4325 POLICE TOWS 15,500 62,500 55,000 62,500 60,000 60,000 60,000 60,000 60,000 01-000-44-00-4400 GARBAGE SURCHARGE 1,270,622 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-GARBAGE 20,958 89 21,000 28,000 28,000 28,000 28,000 28,000 28,000 01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK 204,836 213,896 218,560 218,560 225,941 232,719 239,700 246,891 254,298 01-000-44-00-4474 POLICE SPECIAL DETAIL 5,615 1,350 500 2,753 2,000 2,000 2,000 2,000 2,000 01-000-45-00-4500 INVESTMENT EARNINGS 107,884 12,085 20,000 5,250 7,500 20,000 35,000 50,000 75,000 01-000-45-00-4550 GAIN ON INVESTMENT 39,952 - - 3,649 - - - - - 2 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 01-000-46-00-4604 REIMB-ENGINEERING EXPENSES 13,568 5,638 10,000 - 5,000 5,000 5,000 5,000 5,000 01-000-46-00-4680 REIMB-LIABILITY INSURANCE 10,112 9,824 15,000 1,056 10,000 10,000 10,000 10,000 10,000 01-000-46-00-4685 REIMB-CABLE CONSORTIUM 11,647 - - - - - - - 01-000-46-00-4690 REIMB-MISCELLANEOUS 41,596 40,576 12,000 26,000 15,000 15,000 15,000 15,000 15,000 01-000-48-00-4820 RENTAL INCOME 6,370 4,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 01-000-48-00-4850 MISCELLANEOUS INCOME 18,525 46,612 88,000 88,000 55,000 5,000 5,000 5,000 5,000 General Fund Revenues $ 16,605,707 $ 19,560,741 $ 18,065,270 S 22,212,918 $ 22,339,736 $ 21,314,220 $ 21,810,141 $ 22,372,473 $ 22,966,639 01-000-49-00-4916 TRANSFER FROM CW MUNICIPAL BUILDING 32,092 132,689 35,000 25,000 - - - - - Other Financing Sources S 32,092 $ 132,689 $ 35,000 $ 25,000 $ - $ - $ - $ - $ - Total General Fund Revenues&Transfers $ 16,637,799 $ 19,693,430 $ 18,100,270 $ 22,237,918 $ 22,339,736 $ 21,314,220 $ 21,810,141 $ 22,372,473 $ 22,966,639 3 ADMINISTRATION DEPARTMENT The 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 581,285 $ 597,456 $ 626,473 $ 528,800 $ 533,258 $ 580,286 $ 596,109 $ 612,395 $ 629,156 Benefits 202,728 199,237 201,133 152,853 152,041 161,090 170,878 181,281 192,449 Contractual Services 138,576 158,328 158,837 140,058 197,067 193,177 200,098 206,936 202,896 Supplies 8,727 11,598 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Total Administration $ 931,316 $ 966,619 $ 996,443 $ 831,711 $ 892,366 $ 944,553 $ 977,085 $ 1,010,612 $ 1,034,501 $1,200 v N $1,000 t $800 $600 - $400 - $200 - $0 - ---,- I FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Administration 01-110-50-00-5001 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&CONFERENCES 14,113 2,018 17,000 4,000 17,000 17,000 17,000 17,000 17,000 01-110-54-00-5415 TRAVEL&LODGING 12,684 - 10,000 4,000 10,000 10,000 10,000 10,000 10,000 01-I 10-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 10,421 1,543 3,336 3,336 6,815 - 3,845 7,446 - 01-110-54-00-5426 PUBLISHING&ADVERTISING 2,734 5,793 5,000 5,500 5,000 5,000 5,000 5,000 5,000 01-110-54-00-5430 PRINTING&DUPLICATING 3,108 1,036 3,250 2,000 7,000 7,000 7,000 7,000 7,000 01-110-54-00-5440 TELECOMMUNICATIONS 20,995 26,499 22,300 30,461 35,000 35,000 35,000 35,000 35,000 01-110-54-00-5448 FILING FEES 53 67 S00 250 500 500 500 500 500 01-110-54-00-5451 CODIFICATION 2,023 7,493 10,000 6,000 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5452 POSTAGE&SHIPPING 2,054 440 3,000 1,000 2,500 2,500 2,500 2,500 2,500 01-1 10-54-00-5460 DUES&SUBSCRIPTIONS 22,254 22,406 22,000 22,000 22,000 22,000 22,000 22,000 22,000 01-110-54-00-5462 PROFESSIONAL SERVICES 5,576 10,777 12,000 12,000 12,000 12,000 12,000 12,000 12,000 01-110-54-00-5480 UTILITIES 28,357 64,458 33,708 33,708 35,730 37,874 40,146 42,555 45,108 01-110-54-00-5485 RENTAL&LEASE PURCHASE 2,597 2,709 3,000 2,792 7,500 7,500 7,500 7,500 7,500 01-110-54-00-5488 OFFICE CLEANING 11,607 13,089 13,743 13,011 26,022 26,803 27,607 28,435 29,288 01-I10-56-00-5610 OFFICE SUPPLIES 8,727 11,598 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Administration Department Expenditures $ 931,316 $ 966,619 $ 996,443 831,711 S 892,366 S 944,553 S 977,085 $ 1,010,612 S 1,034,501 5 FINANCE DEPARTMENT • The 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 291,239 $ 283,247 $ 326,735 $ 318,000 $ 336,380 $ 336,171 $ 346,256 $ 356,644 $ 367,343 Benefits 110,722 97,908 110,880 104,332 134,729 142,473 151,824 161,808 172,549 Contractual Services 96,488 128,758 117,275 125,245 125,418 126,090 126,764 127,440 128,117 Supplies 1,519 3,153 2,500 2,000 2,500 2,500 2,500 2,500 2,500 Total Finance $ 499,968 $ 513,066 $ 557,390 $ 549,577 $ 599,027 $ 607,234 $ 627,344 $ 648,392 $ 670,509 $800 - c $600 - co 7 $400 r $200 - $0 - 6 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Finance 01-120-50-00-5010 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 CHARGEBACK 1,900 1,454 1,895 1,895 2,223 2,290 2,359 2,430 2,502 01-120-54-00-5430 PRINTING&DUPLICATING 3,182 2,344 3,500 3,000 3,250 3,250 3,250 3,250 3,250 01-120-54-00-5440 TELECOMMUNICATIONS 941 1,593 1,980 2,200 2,250 2,250 2,250 2,250 2,250 01-120-54-00-5452 POSTAGE&SHIPPING 1,015 912 1,200 1,100 1,200 1,200 1,200 1,200 1,200 01-120-54-00-5460 DUES&SUBSCRIPTIONS 1,071 745 1,500 1,500 1,500 1,500 1,500 1,500 1,500 01-120-54-00-5462 PROFESSIONAL SERVICES 54,792 87,031 65,000 75,000 80,000 80,000 80,000 80,000 80,000 01-120-54-00-5485 RENTAL&LEASE PURCHASE 1,542 2,059 2,200 2,100 2,200 2,200 2,200 2,200 2,200 0I-120-56-00-5610 OFFICE SUPPLIES 1,519 3,153 2,500 2,000 2,500 2,500 2,500 2,500 2,500 Finance Department Expenditures $ 499,968 $ 513,066 $ 557,390 549,577 $ 599,027 $ 607,234 $ 627,344 $ 648,392 $ 670,509 7 POLICE DEPARTMENT The 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 3,410,082 $ 3,027,146 $ 3,454,778 $ 3,387,921 $ 3,636,535 $ 3,809,041 $ 3,988,639 $ 4,175,596 $ 4,370,186 Benefits 2,037,600 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 Services 248,963 477,185 355,804 351,459 343,448 495,021 480,252 491,553 507,557 Supplies 117,129 116,549 114,898 116,550 129,975 140,835 143,977 147,528 154,217 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 $9,000 c $8,000 m $7,000 1- $6,000 $5,000 - $4,000 - $3,000 $2,000 - $1,000 - $0 8 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Police 01-210-50-00-5008 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 EMPLOYER CONTRIBUTION-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 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 INSURANCE 609,034 544,727 572,407 583,224 649,929 730,611 820,043 919,108 1,028,775 01-210-52-00-5222 GROUP LIFE INSURANCE 2,557 2,546 4,269 4,217 4,331 4,506 4,684 4,865 5,049 01-210-52-00-5223 DENTAL INSURANCE 43,911 37,173 39,409 50,835 44,463 48,474 52,775 57,385 62,324 01-210-52-00-5224 VISION INSURANCE 6,212 6,065 5,987 6,014 6,573 7,020 7,488 7,978 8,491 01-210-54-00-5410 TUITION REIMBURSEMENT 8,444 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&CONFERENCE 14,767 49,891 24,500 24,500 24,500 24,500 24,500 24,500 24,500 01-210-54-00-5415 TRAVEL&LODGING 1,938 2,763 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-210-54-00-5422 VEHICLE&EQUIPMENT CHARGEBACK 24,032 218,334 91,732 91,732 47,825 203,456 195,350 201,650 217,500 01-210-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 15,714 208 3,336 3,336 21,276 3,312 3,845 18,718 3,619 01-210-54-00-5430 PRINTING&DUPLICATING 5,243 2,448 5,000 5,000 5,000 5,000 5,000 5,000 5,000 01-210-54-00-5440 TELECOMMUNICATIONS 45,828 41,696 43,500 43,500 43,500 43,500 43,500 43,500 43,500 01-210-54-00-5452 POSTAGE&SHIPPING 998 854 1,200 1,000 1,600 1,200 1,200 1,200 1,200 01-210-54-00-5460 DUES&SUBSCRIPTIONS 12,713 14,602 10,700 10,700 11,000 11,000 11,000 11,000 11,000 01-210-54-00-5462 PROFESSIONAL SERVICES 27,228 34,992 39,950 39,950 45,115 46,000 46,000 46,000 46,000 0I.210-54-00-5467 ADJUDICATION SERVICES 16,265 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 PROBATION 4,000 1,793 4,600 4,600 6,500 6,500 6,500 6,500 6,500 01-210-54-00-5485 RENTAL&LEASE PURCHASE 5,205 4,857 5,600 5,000 6,000 6,000 6,000 6,000 6,000 01-210-54-00-5488 OFFICE CLEANING 11,607 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 O1-210-56-00-5610 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 AMMUNITION 9,848 9,002 9,000 9,000 9,000 9,000 9,000 9,000 9,000 Police Department Expenditures $ 5,913,774 $ 5,686,416 $ 6,158,904 6,109,030 $ 6,435,737 $ 6,940,660 $ 7,292,293 $ 7,663,308 $ 8,083,504 9 COMMUNITY DEVELOPMENT DEPARTMENT The 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 507,395 $ 530,591 $ 561,611 $ 613,000 $ 743,420 $ 765,723 $ 788,695 $ 812,356 $ 836,727 Benefits 189,680 183,273 194,672 205,841 256,234 272,055 289,170 307,400 326,990 Contractual Services 106,863 102,055 222,980 323,654 213,093 146,469 148,417 154,383 146,598 Supplies 12,412 12,179 11,252 11,252 28,000 15,293 15,874 16,495 17,160 Total Community Development $ 816,350 $ 828,098 $ 990,515 $ 1,153,747 $ 1,240,747 $ 1,199,540 $ 1,242,156 $ 1,290,634 $ 1,327,475 $1,400 I $800 $600 - $400 $200 $0 10 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Community Development 01-220-50-00-5010 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 87,530 121,479 131,197 141,693 153,028 165,270 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 9,733 10,220 10,731 11,268 11,831 01-220-52-00-5224 VISION INSURANCE 1,081 1,081 1,115 1,186 1,499 1,544 1,590 1,638 1,687 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 CHARGEBACK 3,115 - - - 8,518 1,394 3,342 9,308 1,523 01-220-54-00-5426 PUBLISHING&ADVERTISING 2,308 696 2,500 2,500 2,500 2,500 2,500 2,500 2,500 01-220-54-00-5430 PRINTING&DUPLICATING 1,110 1,007 1,500 1,100 3,000 3,000 3,000 3,000 3,000 01-220-54-00-5440 TELECOMMUNICATIONS 3,229 2,986 4,000 4,000 5,000 5,000 5,000 5,000 5,000 01-220-54-00-5452 POSTAGE&SHIPPING 324 103 500 500 500 1,000 1,000 1,000 1,000 01-220-54-00-5459 INSPECTIONS 40,010 79,895 70,000 150,000 90,000 90,000 90,000 90,000 90,000 01-220-54-00-5460 DUES&SUBSCRIPTIONS 3,391 1,990 2,750 2,750 3,500 3,500 3,500 3,500 3,500 0I-220-54-00-5462 PROFESSIONAL SERVICES 49,443 8,368 89,280 40,000 75,000 15,000 15,000 15,000 15,000 01-220-54-00-5485 RENTAL&LEASE PURCHASE 2,269 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 0I-220-56-00-5610 OFFICE SUPPLIES 971 916 1,500 1,500 2,000 2,000 2,000 2,000 2,000 01-220-56-00-5620 OPERATING SUPPLIES 7,958 7,248 5,000 5,000 18,250 5,000 5,000 5,000 5,000 01-220-56-00-5695 GASOLINE 3,483 4,015 4,752 4,752 7,750 8,293 8,874 9,495 10,160 Community Development Department Expenditures S 816,350 S 828,098 $ 990,515 1,153,747 S 1,240,747 $ 1,199,540 $ 1,242,156 $ 1,290,634 S 1,327,475 11 PUBLIC WORKS DEPARTMENT - STREET OPERATIONS/HEALTH & SANITATION The 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 413,395 $ 466,321 $ 596,797 $ 556,370 $ 628,489 $ 646,165 $ 664,371 $ 683,123 $ 702,438 Benefits 186,497 204,868 273,580 242,391 265,916 283,117 301,710 321,573 342,936 Contractual Services 1,417,923 2,110,084 1,648,528 1,713,088 2,294,645 2,211,854 2,364,826 2,499,708 2,628,098 Supplies 198,619 90,590 130,380 132,700 133,300 121,547 123,951 126,524 129,277 Total Public Works $ 2,216,434 $ 2,871,863 $ 2,649,285 $ 2,644,549 $ 3,322,350 $ 3,262,683 $ 3,454,858 $ 3,630,928 $ 3,802,749 $4,000 $3,500 • �..........--- ♦ - ♦ i $3,000$2,500 - $2,000 $1,500 $1,000 $500 $0 12 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Public Works-Street Operations 01-410-50-00-5010 SALARIES&WAGES $ 380,160 $ 435,874 $ 560,857 $ 530,000 $ 589,189 $ 606,865 $ 625,071 $ 643,823 $ 663,138 O1-410-50-00-5015 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 OI-410-52-00-5222 GROUP LIFE INSURANCE 391 437 941 1,072 799 807 815 823 831 0I-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 OI-410-54-00-5415 TRAVEL&LODGING 750 70 3,000 1,000 3,000 3,000 3,000 3,000 3,000 01-410-54-00-5422 VEHICLE&EQUIPMENT CHARGEBACK - 622,551 100,000 108,000 549,408 363,497 393,646 393,646 393,646 01-410-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 7,395 - - - 8,780 - 2,972 9,594 - 01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE 26,083 4,690 30,000 20,000 20,000 20,000 20,000 20,000 20,000 01-410-54-00-5440 TELECOMMUNICATIONS 3,363 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 O1-410-54-00-5458 TREE&STUMP MAINTENANCE 5,091 17,000 15,000 15,000 30,000 30,000 30,000 30,000 30,000 01-410-54-00-5462 PROFESSIONAL SERVICES 10,042 12,287 9,225 9,225 9,225 9,225 9,225 9,225 9,225 01-410-54-00-5483 JULIE SERVICES 3,114 1,097 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-410-54-00-5485 RENTAL&LEASE PURCHASE 4,052 3,536 6,000 5,000 6,000 6,000 6,000 6,000 6,000 01-410-54-00-5488 OFFICE CLEANING 791 1,290 1,329 1,390 1,460 1,504 1,549 1,595 1,643 01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES 70,059 75,004 65,000 65,000 65,000 65,000 65,000 65,000 65,000 01-410-56-00-5600 WEARING APPAREL 2,524 3,884 5,000 5,000 8,000 8,000 8,000 8,000 8,000 O1-410-56-00-5620 OPERATING SUPPLIES 119,082 5,199 22,000 22,000 18,000 18,000 18,000 18,000 I8,000 01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES 30,312 35,523 30,000 30,000 30,000 30,000 30,000 30,000 30,000 01-410-56-00-5630 SMALL TOOLS&EQUIPMENT 13,494 5,573 21,500 19,500 24,000 10,000 10,000 10,000 10,000 OI-410-56-00-5640 REPAIR&MAINTENANCE 9,762 8,708 25,000 25,000 20,000 20,000 20,000 20,000 20,000 01-410-56-00-5665 JULIE SUPPLIES 2,681 1,738 1,200 I,200 1,200 1,200 1,200 1,200 1,200 01-410-56-00-5695 GASOLINE 20,764 29,965 25,680 30,000 32,100 34,347 36,751 39,324 42,077 Public Works-Street Department Expenditures $ 931,674 $ 1,503,124 $ 1,255,026 1,171,176 $ 1,745,293 $ 1,574,101 $ 1,646,817 $ 1,695,038 $ 1,729,306 Public Works-Health&Sanitation 01-540-54-00-5441 GARBAGE SERVICES-SENIOR SUBSIDY $ 34,472 $ 41,868 $ 44,588 $ 43,478 $ 43,036 $ 46,096 $ 49,324 $ 52,900 $ 56,677 01-540-54-00-5442 GARBAGE SERVICES 1,244,648 1,318,644 1,340,671 $ 1,420,895 1,525,021 1,633,486 1,749,717 1,873,990 2,007,766 OI-540-54-00-5443 LEAF PICKUP 5,640 8,227 9,000 9,000 9,000 9,000 9,000 9,000 9,000 Public Works-Health&Sanitation Department Expenditures $ 1,284,760 $ 1,368,739 $ 1,394,259 1,473,373 S 1,577,057 $ 1,688,582 $ 1,808,041 S 1,935,890 S 2,073,443 Total Public Works-Street&Sanitation Department Expenditures $ 2,216,434 $ 2,871,863 $ 2,649,285 2,644,5,19 $ 3,322,350 S 3,262,683 $ 3,454,858 $ 3,630,928 $ 3,802,749 13 ADMINISTRATIVE SERVICES DEPARTMENT The 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 5,615 $ 1,350 $ 500 $ 2,753 $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 Benefits 359,027 373,291 407,520 425,483 466,981 491,285 517,047 544,355 573,301 Contractual Services 2,791,311 3,365,805 3,272,288 3,415,896 3,589,123 3,575,726 3,468,178 3,537,697 3,454,895 Supplies 5,226 - 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 Expenditures $ 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 Other Financing Uses 2,566,540 3,426,628 3,008,425 6,874,060 5,706,405 5,299,460 4,767,851 4,861,135 4,566,806 Total Admin Services&Transfers $ 5,727,719 $ 7,167,074 $ 6,747,733 $ 10,723,192 $ 9,849,509 $ 9,453,471 $ 8,840,076 $ 9,030,187 $ 8,682,002 $12,000 - I EEO - $4,000 - $2,000 - $0 - 14 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Administrative Services 01-640-50-00-5092 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 REBATE 6,933 7,703 8,000 8,000 - - - - - 01-640-54-00-5431 LOCAL ECONOMIC SUPPORT PROGRAM - 734,250 - - - - - - - 01-640-54-00-5432 FACILITY MANAGEMENT SERVICES 57,547 59,348 - - - - - - - 01-640-54-00-5439 AMUSEMENT TAX REBATE 36,334 5,685 12,000 28,595 36,000 18,000 - - - 01-640-54-00-5449 KENCOM 105,851 162,842 124,409 169,439 178,583 188,890 199,773 211,265 223,402 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES 223,210 180,860 400,000 200,000 400,000 382,500 225,000 225,000 225,000 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 COUNSEL 82,228 90,090 110,000 80,000 110,000 110,000 110,000 110,000 110,000 01-640-54-00-5461 LITIGATION COUNSEL 78,731 65,917 110,000 80,000 100,000 100,000 100,000 100,000 100,000 01-640-54-00-5462 PROFESSIONAL SERVICES 47,072 20,923 48,150 34,273 38,400 38,450 38,500 38,550 38,600 01-640-54-00-5463 SPECIAL COUNSEL 43,207 36,188 25,000 20,000 35,000 35,000 35,000 35,000 35,000 01-640-54-00-5465 ENGINEERING SERVICES 248,597 266,979 300,000 450,000 450,000 450,000 450,000 450,000 450,000 01-640-54-00-5473 KENDALL AREA TRANSIT 23,550 11,775 25,000 35,325 25,000 25,000 25,000 25,000 25,000 01-640-54-00-5475 CABLE CONSORTIUM FEE 76,777 - 65,000 - 65,000 65,000 65,000 65,000 65,000 01-640-54-00-5481 HOTEL TAX REBATE 72,272 60,077 72,000 99,000 99,000 99,000 99,000 99,000 99,000 01-640-54-00-5486 ECONOMIC DEVELOPMENT 166,428 179,317 165,000 170,000 175,100 180,353 185,764 191,337 197,077 01-640-54-00-5491 CITY PROPERTY TAX REBATE 1,258 1,287 1,326 1,328 1,368 1,409 1,451 1,495 1,540 01-640-54-00-5492 SALES TAX REBATE 882,297 877,425 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 REBATE 146,143 58,105 145,000 148,662 145,000 145,000 145,000 145,000 138,539 01-640-54-00-5499 BAD DEBT 651 835 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-640-56-00-5625 REIMBURSABLE REPAIRS 5,226 - 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 Administrative Services Department Expenditures $ 3,161,179 $ 3,740,446 S 3,739,308 3,849,132 $ 4,143,104 $ 4,154,011 $ 4,072,225 $ 4,169,052 $ 4,115,196 15 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 01-640-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL $ 240,663 $ 1,442,336 $ 401,250 $ 914,712 $ 804,352 $ 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 SERVICE 315,471 310,231 321,375 319,875 322,075 - - - - 01-640-99-00-9952 TRANSFER TO SEWER 575,030 174,744 519,749 519,749 1,600,356 1,065,723 769,303 568,980 - 01-640-99-00-9979 TRANSFER TO PARKS&RECREATION 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 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS 24,388 25,884 26,993 21,580 23,638 24,996 26,436 27,962 29,580 Other Financing Uses $ 2,566,540 $ 3,426,628 S 3,008,425 6,874,060 $ 5,706,405 $ 5,299,460 $ 4,767,851 S 4,861,135 S 4,566,806 Total General Fund Expenditures S 13,439,021 S 14,606,508 S 15,091,845 S 15,137,746 S 16,633,331 S 17,108,681 S 17,665,961 S 18,412,926 S 19,033,934 Transfers In $ 32,092 $ 132,689 $ 35,000 $ 25,000 $ - $ - $ - $ - $ - (Transfers Out) (2,566,540) (3,426,628) (3,008,425) (6,874,060) (5,706,405) (5,299,460) (4,767,851) (4,861,135) (4,566,806) General Fund Net Transfers S (2,534,44S) S (3,293,939) S (2,973,425) (6,849,060) S (5,706,405) $ (5,299,460) $ (4,767,851) $ (4,861,135) S (4,566,806) Surplus(Deficit) 632,238 1,660,294 - 226,112 - (1,093,921) (623,671) (901,588) (634,101) Fund Balance $ 7,512,060 9,172,354 $ 7,512,060 9,398,466 S 9,398,466 S 8,304,545 $ 7,680,874 $ 6,779,286 $ 6,145,185 Fund Balance% 46.93% 50.86% 41.50% 42.70% 42.07% 37.06% 34.24% 29.13% 26.04% 16 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 13,382 $ 16,034 $ 19,000 $ 16,034 $ 21,500 $ 24,000 $ 26,500 $ 26,500 $ 26,500 Total Revenues $ 13,382 $ 16,034 $ 19,000 $ 16,034 $ 21,500 $ 24,000 S 26,500 $ 26,500 S 26,500 Expenditures Contractual Services $ 10,374 $ 19,295 $ 59,200 $ 11,200 $ 59,200 $ 13,640 $ 13,640 $ 13,640 $ 15,368 Total Expenditures S 10,374 S 19,295 $ 59,200 S 11,200 $ 59,200 S 13,640 $ 13,640 $ 13,640 S 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% . $40 Fund Balance $20 A ($20) l$401 17 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected FOX HILL SSA FUND-11 11-000-40-00-4000 PROPERTY TAXES $ 13,382 $ 16,034 $ 19,000 $ 16,034 $ 21,500 $ 24,000 $ 26,500 $ 26,500 $ 26,500 Fox Hill SSA Revenues 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&MAINTENANCE 7,022 19,295 59,200 11,200 59,200 13,640 13,640 13,640 15,368 Fox Hill SSA 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 Fund Balance $ 13,492 $ 10,231 $ 199,32( ) $ 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% 18 Sunflower SSA Fund(12) 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 18,140 $ 20,363 $ 21,000 $ 20,363 $ 21,000 $ 22,000 $ 22,000 $ 22,000 $ 22,000 Total Revenues $ 18,140 $ 20,363 $ 21,000 $ 20,363 $ 21,000 $ 22,000 $ 22,000 $ 22,000 $ 22,000 Expenditures Contractual 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% N $20 Fund Balance slo • • • $0 • • (sio) ($20) 19 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected SUNFLOWER SSA FUND-12 I2-000-40-00-4000 PROPERTY TAXES $ 18,140 $ 20,363 $ 21,000 $ 20,363 $ 21,000 $ 22,000 $ 22,000 $ 22,000 $ 22,000 Sunflower SSA Revenues S 18,140 $ 20,363 $ 21,000 S 20,363 S 21,000 $ 22,000 S 22,000 S 22,000 S 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&MAINTENANCE 8,455 8,297 12,200 10,000 12,200 13,640 13,640 13,640 15,368 Sunflower SSA Expenditures S 11,713 S 12,572 S 17,200 S 15,000 S 17,200 S 18,640 S 18,640 S 18,640 S 20,368 Surplus(Deficit) 6,427 7,791 3,800 5,363 3,800 3,360 3,360 3,360 1,632 Fund Balance S (16,200) $ (8,409) S (9,237) $ (3,046) S 754 S 4,114 S 7,474 S 10,834 $ 12,466 -138.31% -66.89% -53.70% -20.31% 4.38% 22.07% 40.10% 58.12% 61.20% 20 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ 749,242 $ 1,387,340 $ 1,258,019 $ 1,306,390 $ 1,175,560 $ 984,367 $ 1,002,465 $ 1,020,925 $ 1,039,754 Investment Earnings 9,563 1,402 2,000 525 1,000 2,000 3,000 5,000 7,500 Reimbursements 26,717 - - - - - - - - Total Revenues $ 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 Expenditures Supplies $ 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 Balance $ 695,707 $ 1,243,821 $ (267,652) $ 270,323 $ 169,838 $ 66,205 $ 31,670 $ 17,595 $ 24,849 $1,500 Fund Balance Jsi;;($500) 21 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected MOTOR FUEL TAX FUND-15 15-000-41-00-4112 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 MET HIGH GROWTH 47,299 79,463 11,000 79,463 79,463 79,463 79,463 79,463 79,463 15-000-41-00-4114 TRANSPORTATION RENEWAL TAX 235,852 284,572 346,618 342,681 381,134 388,757 396,532 404,463 412,552 15-000-41-00-4115 REBUILD ILLINOIS - 626,812 417,875 417,875 208,937 - - _ - 15-000-45-00-4500 INVESTMENT EARNINGS 9,563 1,402 2,000 525 1,000 2,000 3,000 5,000 7,500 15-000-46-00-4690 REIMB-MISCELLANEOUS 26,717 - - - - - - . - Motor Fuel Tax Revenues S 785,522 $ 1,388,742 $ 1,260,019 S 1,306,915 $ 1,176,560 S 986,367 $ 1,005,465 S 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 EXPANSION 73,787 73,787 73,788 73,788 37,045 - - _ - Motor Fuel Tax Expenditures $ 725,197 $ 840,628 $ 2,435,413 $ 2,280,413 S 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 S 695,707 $ 1,243,821 S (267,652) S 270,323 S 169,838 S 66,205 S 31,670 S 17,595 $ 24,849 22 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ 38,000 $ - $ - $ - $ 1,174,620 $ 1,200,000 $ 1,500,000 $ - $ - Licenses&Permits 154,916 486,868 105,000 359,530 $ 52,500 52,500 102,500 102,500 102,500 Charges for Service 775,218 787,642 785,000 830,000 $ 846,600 863,532 880,803 898,419 916,387 Investment Earnings 61,060 69 500 4,664 $ 150 500 1,000 2,000 3,000 Reimbursements 49,999 127,867 2,521,322 2,071,000 $ 1,117,000 1,100,000 - - 171,600 Miscellaneous - 45,823 - - $ - - - - - Total Revenues S 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 Other Financing Sources 240,663 1,442,336 2,396,250 2,961,215 $ 804,352 1,904,042 1,209,638 1,087,670 951,606 Total Revenues and Transfers $ 1,319,856 $ 2,890,605 $ 5,808,072 $ 6,226,409 $ 3,995,222 $ 5,120,574 $ 3,693,941 $ 2,090,589 $ 2,145,093 Expenditures Contractual 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 S 3,589,907 $ 2,035,223 $ 2,090,355 Other Financing Uses 136,998 236,584 489,382 489,382 104,209 104,627 104,034 55,366 54,738 Total Expenditures&Transfers $ 1,361,129 $ 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 $ (1,596,851) $ (221,638) $ - $ - $ - Ending Fund Balance $ 588,155 $ 119,569 $ 467,802 $ 1,851,069 $ 254,218 $ 32,580 $ 32,580 $ 32,580 $ 32,580 Fund Balance $2,000 A $1,500 4 Si,000 1 $o 23 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected CITY-WIDE CAPITAL FUND-23 23-000-41-00-4163 FEDERAL GRANTS-STP BRISTOL RIDGE $ - $ - $ - $ - $ 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 23-000-45-00-4500 INVESTMENT EARNINGS 10,709 69 500 65 150 500 1,000 2,000 3,000 23-000-45-00-4550 GAIN ON INVESTMENT 50,351 - - 4,599 - - - - - 23-000-46-00-4606 REIMB-COM ED - - - - 145,000 - - - - 23-000-46-00-4607 REIMB-BLACKBERRY WOODS 7,050 4,767 4,322 - - - - - - 23-000-46-00-4612 REIMB-GRANDE RESERVE IMPROVEMENTS 19,219 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 VILLAGE 9,440 1,175 - - - - - - - 23-000-46-00-4636 REIMB-RAINTREE VILLAGE 2,165 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 - - - - - - - City-Wide Capital Revenues S 1,079,193 $ 1,448,269 $ 3,411,822 $ 3,265,194 $ 3,190,870 $ 3,216,532 S 2,484,303 $ 1,002,919 $ 1,193,487 23-000-49-00-4901 TRANSFER FROM GENERAL 240,663 1,442,336 401,250 914,712 804,352 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 - - - - - Other Financing Sources $ 240,663 $ 1,442,336 S 2,396,250 $ 2,961,215 $ 804,352 $ 1,904,042 $ 1,209,638 $ 1,087,670 $ 951,606 Total City-Wide Capital Revenues&Transfers $ 1,319,856 S 2,890,605 S 5,808,072 S 6,226,409 $ 3,995,222 $ 5,120,574 $ 3,693,941 $ 2,090,589 $ 2,145,093 City-Wide-Buildings&Grounds Expenditures 23-216-54-00-5446 PROPERTY&BLDG MAINT SERVICES $ 92,586 $ 75,728 $ - $ - $ - $ - $ - $ - $ - 23-216-56-00-5626 HANGING BASKETS 427 320 - - - - - _ _ 23-216-56-00-5656 PROPERTY&BLDG MAINT SUPPLIES 10,914 67,387 - - - - - _ _ 23-216-60-00-6003 MATERIALS STORAGE BUILDING 240,663 - - - - - - _ _ 23-216-60-00-6011 PROPERTY ACQUISITION - 2,046,503 - - - - - - City-Wide-Buildings&Grounds Expenditures S 344,590 S 2,189,938 S - S - S - $ - $ - $ - $ - 23-216-99-00-9901 TRANSFER TO GENERAL $ 32,092 $ 132,689 $ - $ - $ - $ - $ - $ - $ - Other Financing Uses $ 32,092 S 132,689 S - S - S - S - S - $ - $ - City-Wide-Buildings&Grounds Expenditures&Transfers $ 376,682 $ 2,322,627 $ - $ - $ - S - $ - $ - $ - 24 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected City-Wide Capital Expenditures 23-230-54-00-5462 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 - - _ - 23-230-60-00-6012 MILL ROAD IMPROVEMENTS 186,548 41,252 2,260,000 2,001,000 200,000 - - _ _ 23-230-60-00-6014 BLACKBERRY WOODS 7,050 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 SUBDIVISION 9,440 1,175 - - - _ - _ - 23-230-60-00-6025 ROAD TO BEI IER ROADS PROGRAM 99,289 103,363 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 SUBDIVISION 2,828 - - - _ - - 23-230-60-00-6036 RAINTREE VILLAGE IMPROVEMENTS 2,165 84,494 165,000 10,000 190,000 - 23-230-60-00-6037 PARKING 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 1,1 O0,000 - - _ 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 Bond 23-230-78-00-8000 PRINCIPAL PAYMENT 195,000 200,000 200,000 200,000 210,000 210,000 220,000 225,000 230,000 23-230-78-00-8050 INTEREST PAYMENT 127,188 121,338 115,338 115,338 109,338 103,038 96,738 90,138 83,388 City-Wide Capital Expenditures $ 879,541 S 932,672 S 5,055,903 $ 4,005,527 $ 5,487,864 $ 5,237,585 S 3,589,907 $ 2,035,223 S 2,090,355 25 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 23-230-99-00-9924 TRANSFER TO BUILDINGS&GROUNDS $ - $ - $ 384,824 $ 384,824 $ - $ - $ - $ - $ - 23-230-99-00-9951 TRANSFER TO WATER 104,906 103,895 104,558 104,558 104,209 104,627 104,034 55,366 54,738 Other Financing Uses S 104,906 $ 103,895 S 489,382 S 489,382 $ 104,209 S 104,627 S 104,034 S 55,366 $ 54,738 City-Wide Capital Expenditures&Transfers S 984,447 $ 1,036,567 S 5,545,285 S 4,494,909 $ 5,592,073 $ 5,342,212 S 3,693,941 $ 2,090,589 $ 2,145,093 Total City-Wide Capital Fund Expenditures S 1,224,131 S 3,122,610 $ 5,055,903 $ 4,005,527 S 5,487,864 $ 5,237,585 S 3,589,907 S 2,035,223 $ 2,090,355 Transfers In $ 240,663 $ 1,442,336 $ 2,396,250 $ 2,961,215 $ 804,352 $ 1,904,042 $ 1,209,638 $ 1,087,670 $ 951,606 (Transfers Out) (136,998) (236,584) (489,382) (489,382) (104,209) (104,627) (104,034) (55,366) (54,738) City-Wide Capital Fund Net Transfers S 103,665 S 1,205,752 S 1,906,868 S 2,471,833 $ 700,143 S 1,799,415 S 1,105,604 S 1,032,304 S 896,868 Surplus(Deficit) (41,273) (468,589) 262,787 1,731,500 (1,596,851) (221,638) - - - Fund Balance $ 588,155 $ 119,569 $ 467,802 $ 1,851,069 $ 254,218 $ 32,580 $ 32,580 $ 32,580 $ 32,580 26 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Licenses&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 S 1,347,327 $ 1,690,534 $ 2,040,411 Expenditures Salaries $ - $ - $ 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 $ - $ - Fund Balance $15,000 - N o$10,000 -{ 4 $5,000 27 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected BUILDINGS&GROUNDS FUND-24 24-000-42-00-4218 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 INVESTMENT EARNINGS - - 3,000 800 1,200 1,500 2,000 3,000 3,000 24-000-48-00-4845 DONATIONS - - 2,000 - - _ - - _ Buildings&Grounds Revenues $ - $ - S 197,739 $ 134,503 $ 230,786 $ 182,693 $ 186,887 S 195,656 S 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 Other Financing Sources $ - $ - $ 9,396,511 S 13,512,024 $ 776,443 $ 22,402,686 $ 1,160,440 $ 1,494,878 $ 1,837,264 Buildings&Grounds Revenues&Transfers $ - $ - $ 9,584,249 $ 13,646,527 $ 1,007,229 $ 22,585,379 $ 1,347,327 $ 1,690,534 $ 2,040,411 Building&Grounds Expenditures 24-216-50-00-5010 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 Bond 24-216-82-00-8000 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 28 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Debt Service-2023 Bond 24-216-86-00-8000 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 Bond 24-216-95-00-8000 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 - Building&Grounds Expenditures $ - S - S 7,554,249 $ 933,625 $ 10,871,560 $ 11,320,831 S 12,786,272 S 2,293,205 S 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 - - - - - Other Financing Uses S - S - S 2,030,000 $ 2,071,503 $ - S - $ - S - S - Building&Grounds Expenditures&Transfers $ - $ - S 9,584,249 S 3,005,128 $ 10,871,560 S 11,320,831 S 12,786,272 $ 2,293,205 S 2,040,411 Total Building&Grounds Fund Expenditures $ - S - S 7,554,249 S 933,625 S 10,871,560 $ 11,320,831 S 12,786,272 $ 2,293,205 S 2,040,411 Transfers In $ - $ - $ 9,396,511 $ 13,512,024 $ 776,443 $ 22,402,686 $ 1,160,440 $ 1,494,878 $ 1,837,264 (Transfers Out) - - (2,030,000) (2,071,503) - - - - - Building&Grounds Fund Net Transfers S - $ - S 7,366,511 S 11,440,521 S 776,443 S 22,402,686 S 1,160,440 S 1,494,878 S 1,837,264 Surplus(Deficit) - - - 10,641,399 (9,864,331) 11,264,548 (11,438,945) (602,671) - Fund Balance S - S - S - S 10,641,399 S 777,068 S 12,041,616 S 602,671 $ - S - 29 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted 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 1,231,404 325,830 409,984 896,070 859,849 950,098 1,009,553 952,306 Investment Earnings 2,233 150 1,000 105 - - - - - Reimbursements 44,082 9,190 102,096 10,000 40,000 102,096 - - - Miscellaneous 645 1,920 1,000 - 500 500 500 500 500 Total Revenues $ 515,183 $ 1,524,793 $ 547,226 $ 585,479 $ 1,053,870 $ 1,079,745 $ 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 $ 653,344 $ 1,105,870 $ 1,079,745 $ 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 1,226,414 400,000 400,000 400,000 400,000 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 $ 1,297,060 $ 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 $ 1,297,060 $ 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 72,493 593,656 384,096 340,000 325,000 325,000 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 $ 74,667 $ 597,430 $ 387,870 $ 343,774 $ 328,774 $ 328,774 Other Financing Uses 16,656 - - - - - - - - Sub-Total Expenditures&Transfers $ 127,831 $ 169,199 $ 518,870 $ 74,667 $ 597,430 $ 387,870 $ 343,774 $ 328,774 $ 328,774 Total Expenditures&Transfers $ 1,058,525 $ 564,621 $ 1,877,998 $ 650,139 $ 2,235,223 $ 1,119,388 $ 1,067,898 $ 1,127,353 $ 1,070,106 Surplus(Deficit) $ 15,654 $ 974,099 $ (1,330,772) $ 3,205 $ (1,129,353) $ (39,643) $ - $ - $ - Police Capital Fund Balance $ 73,881 $ 227,811 S - $ 244,619 $ 76,494 $ 70,000 $ 70,000 S 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 335,258 578,005 250,000 650,576 253,000 250,000 250,000 250,000 250,000 Ending Fund Balance $ 511,692 $ 1,485,791 $ 273,410 $ 1,488,996 $ 359,643 $ 320,000 $ 320,000 $ 320,000 $ 320,000 N $200o Fund Balance 9 m $t,500 r $t,000 1- $500 • • ♦ ♦ 30 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected VEHICLE&EQUIPMENT FUND-25 25-000-41-00-4170 STATE GRANTS $ 4,795 $ 9,490 $ - $ 9,590 $ - $ - $ - $ - $ - 25-000-42-00-4215 DEVELOPMENT FEES-POLICE CAPITAL 92,100 69,450 30,000 35,000 30,000 30,000 30,000 30,000 30,000 25-000-42-00-4217 WEATHER WARNING SIREN FEES 1,536 2,441 - 2,000 1,000 1,000 1,000 1,000 1,000 25-000-42-00-4218 ENGINEERING CAPITAL FEE 11,550 22,400 10,000 25,000 10,000 10,000 10,000 10,000 10,000 25-000-42-00-4219 DEVELOPMENT FEES-PW CAPITAL 252,600 163,150 64,500 75,000 64,500 64,500 64,500 64,500 64,500 25-000-42-00-4220 DEVELOPMENT FEES-PARK CAPITAL 5,875 11,200 5,000 12,000 5,000 5,000 5,000 5,000 5,000 25-000-43-00-4315 DUI FINES 6,023 3,228 7,000 6,000 6,000 6,000 6,000 6,000 6,000 25-000-43-00-4316 ELECTRONIC CITATION FEES 776 770 800 800 800 800 800 800 800 25-000-44-00-4416 BUILDING&GROUNDS CHARGEBACK - - - - 55,000 - - - - 25-000-44-00-4418 MOWING INCOME 2,215 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 CHARGEBACK 24,032 218,334 91,732 91,732 47,825 203,456 195,350 201,650 217,500 25-000-44-00-4421 PUBLIC WORKS CHARGEBACK - 622,551 100,000 108,000 549,408 363,497 393,646 393,646 393,646 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 CHARGEBACK 66,721 3,642 12,232 12,232 86,983 13,122 20,328 88,483 15,386 25-000-45-00-4522 INVESTMENT EARNINGS-PARK CAPITAL 1,084 150 1,000 - - - - - - 25-000-45-00-4550 GAIN ON INVESTMENT 1,149 - - 105 - - - - - 25-000-46-00-4691 MISCELLANEOUS REIMB-PW CAPITAL 10,368 - - - - - - - - 25-000-46-00-4692 MISCELLANEOUS REIMB-PARK CAPITAL 33,714 9,190 102,096 10,000 40,000 102,096 - - - 25-000-48-00-4850 MISCELLANEOUS INCOME-GEN GOV 492 - - - - - - - - 25-000-48-00-4852 MISCELLANEOUS INCOME-POLICE CAPITAL 87 666 - - - - - - - 25-000-48-00-4854 MISCELLANEOUS INCOME-PW CAPITAL 39 665 1,000 - 500 500 500 500 500 25-000-48-00-4855 MISCELLANEOUS INCOME-PARK CAPITAL 27 589 - - - - - - - Vehicle&Equipment Revenues $ 515,183 S 1,524,793 $ 547,226 $ 585,479 $ 1,053,870 $ 1,079,745 S 1,067,898 S 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 - - - - - Other Financing Sources $ 558,996 $ 13,927 S - $ 67,865 $ 52,000 $ - $ - $ - $ - Total Vehicle&Equipment Revenues&Transfers $ 1,074,179 $ 1,538,720 $ 547,226 $ 653,344 $ 1,105,870 $ 1,079,745 S 1,067,898 $ 1,127,353 $ 1,070,106 31 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Police Capital 25-205-54-00-5485 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 - - - 25-205-60-00-6070 VEHICLES 59,702 113,782 260,000 120,259 180,000 189,000 194,400 200,700 206,550 Police Capital Expenditures $ 63,991 $ 158,559 $ 318,750 $ 129,009 $ 253,750 S 247,750 $ 233,150 S 239,450 S 255,300 General Government Capital 25-212-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE $ 66,720 $ 3,643 $ 12,232 $ 12,232 $ 86,983 $ 13,122 $ 20,328 $ 88,483 $ 15,386 25-212-60-00-6070 VEHICLES - - 31,000 110,095 - - - - - General Government Capital Expenditures $ 66,720 $ 3,643 S 43,232 S 122,327 $ 86,983 S 13,122 $ 20,328 $ 88,483 $ 15,396 Public Works Capital 25-215-54-00-5448 FILING FEES $ 580 $ 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 25-215-60-00-6070 VEHICLES 201,110 99,369 911,000 114,054 786,474 300,000 300,000 300,000 300,000 185 Wolf Street Building 25-215-92-00-8000 PRINCIPAL PAYMENT 42,905 51,664 53,527 53,527 55,514 57,544 59,710 61,927 64,225 25-215-92-00-8050 INTEREST PAYMENT 23,771 17,732 15,869 15,869 13,882 11,852 9,686 7,469 5,171 Public Works Capital Expenditures $ 268,366 S 233,220 S 997,146 S 324,136 $ 1,297,060 $ 470,646 S 470,646 $ 470,646 $ 470,646 25-215-99-00-9960 PAYMENT TO ESCROW AGENT $ 531,617 $ - $ - $ - $ - $ - $ - $ - $ - Other Financing Uses $ 531,617 S - S - $ - $ - S - $ - S - $ - Total Public Works Capital Expenditures&Transfers $ 799,983 $ 233,220 S 997,146 $ 324,136 $ 1,297,060 $ 470,646 $ 470,646 $ 470,646 $ 470,646 Parks&Recreation Capital 25-225-54-00-5495 OUTSIDE REPAIR&MAINTENANCE $ 10 $ - $ 1,600 $ - $ 1,600 $ 1,600 $ 1,600 $ 1,600 $ 1,600 25-225-60-00-6010 PARK IMPROVEMENTS 41,118 50,131 152,096 23,658 310,000 284,096 240,000 225,000 225,000 25-225-60-00-6060 EQUIPMENT - 57,758 50,000 48,835 73,156 50,000 50,000 50,000 50,000 25-225-60-00-6070 VEHICLES 67,958 59,135 313,000 - 210,500 50,000 50,000 50,000 50,000 185 WollStreet Building 25-225-92-00-8000 PRINCIPAL PAYMENT 1,344 1,619 1,677 1,677 1,739 1,803 1,871 1,940 2,012 25-225-92-00-8050 INTEREST PAYMENT 745 556 497 497 435 371 303 234 162 Parks&Recreation Capital Expenditures $ 111,175 $ 169,199 $ 518,870 $ 74,667 $ 597,430 S 387,870 $ 343,774 $ 328,774 $ 328,774 32 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 25-225-99-00-9960 PAYMENT TO ESCROW AGENT 16,656 - - - - - - - - Other Financing Uses $ 16,656 $ - $ - $ - $ - S - $ - S - $ - Total Parks&Recreation Capital Expenditures&Transfers $ 127,831 S 169,199 S 518,870 S 74,667 $ 597,430 S 387,870 $ 343,774 $ 328,774 S 328,774 Total Vehicle&Equipment Fund Expenditures S 510,252 $ 564,621 $ 1,877,998 $ 650,139 S 2,235,223 $ 1,119,388 $ 1,067,898 $ 1,127,353 S 1,070,106 Transfers In $ 558,996 $ 13,927 $ - $ 67,865 $ 52,000 $ - $ - $ - $ - (Transfers Out) (548,273) - - - - - - - Vehicle&Equipment Fund Net Transfers $ 10,723 $ 13,927 $ - $ 67,865 $ 52,000 S - S - S - $ - Surplus(Deficit) 15,654 974,099 (1,330,772) 3,205 (1,129,353) (39,643) - - - Fund Balance-Police Capital $ 73,881 $ 227,811 $ - $ 244,619 $ 76,494 $ 70,000 $ 70,000 $ 70,000 $ 70,000 Fund Balance-General Government 941 941 941 - - - - - - Fund Balance-Public Works Capital 101,612 679,034 22,469 593,801 30,149 - - - - Fund Balance-Parks&Rec Capital 335,258 578,005 250,000 650,576 253,000 250,000 250,000 250,000 250,000 Fund Balance $ 511,692 $ 1,485,791 $ 273,410 $ 1,488,996 S 359,643 S 320,000 $ 320,000 $ 320,000 $ 320,000 33 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Licenses&Permits $ 8,555 $ 12,994 $ 8,000 $ 9,500 $ 8,000 $ - $ - $ - $ - Total Revenues $ 8,555 $ 12,994 $ 8,000 $ 9,500 S 8,000 $ - S - $ - $ - Other Financing Sources 315,470 310,231 321,375 319,875 322,075 - - - - Total Revenue $ 324,025 $ 323,225 $ 329,375 $ 329,375 $ 330,075 $ - $ - $ - $ - Expenditures Contractual 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 $ - $ - $ - $ - $ - $ - $ - $ - $ - $100 -i Fund Balance $50 $o — • ♦ • •• •• •• •• • 34 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected DEBT SERVICE FUND-42 42-000-42-00-4208 RECAPTURE FEES-WATER&SEWER $ 8,555 $ 12,994 $ 8,000 $ 9,500 $ 8,000 $ - $ $ - $ - Debt Service Fund Revenues $ 8,555 S 12,994 $ 8,000 $ 9,500 S 8,000 $ - $ - S - $ - 42-000-49-00-4901 TRANSFER FROM GENERAL $ 315,470 $ 310,231 $ 321,375 $ 319,875 $ 322,075 $ - $ - $ - $ - Other Financing Sources $ 315,470 $ 310,231 $ 321,375 S 319,875 $ 322,075 $ - S - $ - $ - Debt Service Fund Revenues&Transfers $ 324,025 $ 323,225 $ 329,375 $ 329,375 $ 330,075 $ - $ - $ - S - 42-420-54-00-5498 PAYING AGENT FEES $ 475 $ 475 $ 475 $ 475 $ 475 $ - $ - $ - $ - 2014B Refunding Bond 42-420-79-00-8000 PRINCIPAL PAYMENT 290,000 295,000 310,000 310,000 320,000 - - - - 42-420-79-00-8050 INTEREST PAYMENT 33,550 27,750 18,900 18,900 9,600 - - - - Debt Service Fund Expenditures $ 324,025 $ 323,225 $ 329,375 S 329,375 $ 330,075 $ - $ - $ - $ - Surplus(Deficit) - - - - - - - - - Fund Balance S - $ - $ - S - $ - S - $ - $ - $ - 35 Water Fund(51) The Water Fund is an enterprise fund which is comprised of both a capital and operational budget.The capital portion is used for the improvement and expansion of water infrastructure,while the operational side is used to service and maintain City water systems. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ - $ - 131,250 - 100,000 - - - - Charges for Service 4,440,881 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 Earnings 27,873 1,302 3,000 1,911 2,000 3,000 5,000 10,000 15,000 Reimbursements 11,110 2,524 - 2,920 - - - - - Miscellaneous 101,330 100,469 102,894 102,894 105,601 108,384 111,246 114,187 117,206 Total Revenues $ 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 Other Financing Sources 178,781 179,020 180,233 180,233 177,859 178,752 173,559 55,366 54,738 Total Revenues and Transfers $ 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 Expenses Salaries $ 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 1,421,529 1,368,624 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 1,478,380 3,183,316 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 $ 5,485,147 $ 7,693,103 $ 6,829,031 $ 6,978,127 $ 4,784,990 $ 4,061,415 Other Financing Uses - - - - - 66,443 382,945 382,008 382,074 Total Expenses Si Transfers $ 5,024,758 $ 4,712,847 $ 6,081,733 $ 5,485,147 $ 7,693,103 $ 6,895,474 $ 7,361,072 $ 5,166,998 $ 4,443,489 Surplus(Deficit) $ (264,783) $ 633,113 $ (1,020,462) $ (106,389) $ (1,914,100) $ (976,894) $ (1,251,431) $ 1,074,822 $ 2,059,733 Ending Fund Balance Equivalent $ 3,268,245 $ 3,901,358 $ 2,600,578 $ 3,794,969 $ 1,880,869 $ 903,975 $ (347,456) $ 727,366 $ 2,787,099 65.04% 82.78% 42.76% 69.19% 24.45% 13.11% -4.72% 14.08% 62.72% „ $6,000 Fund Balance Equivalent 9 m $4,000 93 52,ow ($2,000) i 36 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected WATER FUND-51 51-000-41-00-4165 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 51-000-45-00-4500 INVESTMENT EARNINGS 21,180 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-MISCELLANEOUS 11,110 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 INCOME 516 459 250 250 250 250 250 250 250 Water Fund Revenues $ 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 SEWER 73,875 75,125 75,675 75,675 73,650 74,125 69,525 - - Other Financing Sources $ 178,781 S 179,020 $ 180,233 $ 180,233 $ 177,859 $ 178,752 $ 173,559 $ 55,366 $ 54,738 Total Water Fund Revenues&Transfers S 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 Department 51-510-50-00-5010 SALARIES&WAGES $ 392,258 $ 442,918 $ 485,856 $ 490,000 $ 510,785 $ 526,109 $ 541,892 $ 558,149 $ 574,893 51-510-50-00-5015 PART-TIME SALARIES 4,177 - 30,000 3,488 30,000 30,000 30,000 30,000 30,000 51-510-50-00-5020 OVERTIME 7,549 10,986 22,000 10,000 22,000 22,000 12,000 12,000 12,000 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 39,564 50,683 52,857 55,000 48,025 50,755 52,841 55,989 59,394 51-510-52-00-5214 FICA CONTRIBUTION 29,650 33,514 39,634 38,500 41,534 42,780 44,063 45,385 46,747 51-510-52-00-5216 GROUP HEALTH INSURANCE 88,497 111,960 107,242 115,661 135,391 146,222 157,920 170,554 184,198 51-510-52-00-5222 GROUP LIFE INSURANCE 428 540 897 787 851 860 869 878 887 51-510-52-00-5223 DENTAL INSURANCE 6,657 7,127 8,634 8,241 9,286 9,750 10,238 10,750 11,288 51-510-52-00-5224 VISION INSURANCE 984 1,188 1,306 1,285 1,474 1,518 1,564 1,611 1,659 51-510-52-00-5230 UNEMPLOYMENT INSURANCE 1,374 1,054 2,000 1,225 2,000 2,000 2,000 2,000 2,000 51-510-52-00-5231 LIABILITY INSURANCE 28,093 29,267 31,023 29,186 32,105 34,031 36,073 38,237 40,531 51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK 118,631 124,225 126,596 126,596 133,075 137,067 141,179 145,414 149,776 51-510-54-00-5404 WATER METER REPLACEMENT PROGRAM - - - - 350,000 350,000 350,000 350,000 - 51-510-54-00-5412 TRAINING&CONFERENCES 3,242 713 9,200 5,000 9,200 9,200 9,200 9,200 9,200 51-510-54-00-5415 TRAVEL&LODGING 768 158 4,000 2,000 4,000 4,000 4,000 4,000 4,000 51-510-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 8,944 - - - 10,967 - - 11,984 - 51-510-54-00-5426 PUBLISHING&ADVERTISING 449 304 500 500 500 500 500 500 500 51-510-54-00-5429 WATER SAMPLES 16,089 7,888 8,000 8,000 8,000 8,000 10,000 8,000 8,000 51-510-54-00-5430 PRINTING&DUPLICATING 3,367 2,595 3,250 3,250 3,250 3,250 3,250 3,250 3,250 37 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 51-510-54-00-5440 TELECOMMUNICATIONS 47,667 40,601 40,000 40,000 40,000 40,000 40,000 40,000 40,000 51-510-54-00-5445 TREATMENT FACILITY SERVICES 204,593 228,211 225,000 225,000 225,000 230,000 230,000 210,000 200,000 51-510-54-00-5448 FILING FEES 1,934 1,129 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-54-00-5452 POSTAGE&SHIPPING 21,640 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&SUBSCRIPTIONS 1,646 1,336 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5462 PROFESSIONAL SERVICES 88,766 92,584 166,000 103,500 178,500 148,750 103,500 92,500 92,500 51-510-54-00-5465 ENGINEERING SERVICES 13,577 66,487 75,000 75,000 35,000 - - - - 51-510-54-00-5480 UTILITIES 283,487 290,225 312,700 300,496 318,526 337,638 357,896 379,370 402,132 51-510-54-00-5483 JULIE SERVICES 3,114 1,097 4,500 4,500 4,500 4,500 4,500 4,500 4,500 51-510-54-00-5485 RENTAL&LEASE PURCHASE 1,948 2,125 2,000 2,000 2,000 2,000 2,000 2,000 2,000 51-510-54-00-5488 OFFICE CLEANING 791 1,290 1,329 1,329 1,395 1,437 1,480 1,524 1,570 51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES 10,978 5,092 12,000 12,000 12,000 12,000 12,000 12,000 12,000 51-510-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 11,105 6,559 32,000 32,000 32,000 32,000 32,000 32,000 32,000 51-51054-00-5498 PAYING AGENT FEES 1,299 1,299 1,300 1,299 1,300 825 825 350 350 51-510-54-00-5499 BAD DEBT 4,138 2,394 10,000 5,000 7,500 7,500 7,500 7,500 7,500 51-510-56-00-5600 WEARING APPAREL 3,518 4,743 5,000 5,000 9,000 9,000 9,000 9,000 9,000 51-510-56-00-5620 OPERATING SUPPLIES 8,075 9,230 11,000 11,000 11,000 11,000 11,000 11,000 11,000 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES 1,532 1,306 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-56-00-5630 SMALL TOOLS&EQUIPMENT 862 4,255 8,400 6,400 4,000 4,000 4,000 4,000 4,000 51-510-56-00-5638 TREATMENT FACILITY SUPPLIES 178,975 176,801 191,425 191,924 205,520 211,596 222,176 233,285 244,949 51-510-56-00-5640 REPAIR&MAINTENANCE 8,945 16,099 27,500 27,500 27,500 27,500 27,500 27,500 27,500 51-510-56-00-5664 METERS&PARTS 164,887 185,090 100,000 185,000 185,000 175,000 150,000 150,000 150,000 51-510-56-00-5665 JULIE SUPPLIES 2,681 1,668 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-56-00-5695 GASOLINE 19,221 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 REHABILITATIONS 492 - 192,000 270,000 265,000 - - - 51-510-60-00-6025 WATER MAIN REPLACEMENT PROGRAM 631,491 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 SUBDIVISION 271 - - - - _ _ - _ _ 51-510-60-00-6059 US 34(IL 47/ORCHARD RD)PROJECT 4,475 - 21,000 - 20,164 - - - - 51-510-60-00-6060 EQUIPMENT 76,438 7,696 18,000 12,000 46,400 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 REPLACEMENT 8,997 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 EXPANSION 45,372 45,372 45,372 45,372 18,905 - - - - 51-510-60-00-6081 CATION EXCHANGE MEDIA REPLACEMENT 59,622 156,368 216,000 20,000 210,000 187,000 - - - 51-510-75-00-7505 DEVELOPER COMMITMENT - - - - 130,281 521,124 651 405 - - 38 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 20I5A Bond 51-510-77-00-8000 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 Bond 51-510-85-00-8000 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 L17-156300 51-510-89-00-8000 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 Bond 51-510-94-00-8000 PRINCIPAL PAYMENT 125,000 130,000 135,000 135,000 135,000 140,000 135,000 - - 51-510-94-00-8050 INTEREST PAYMENT 22,750 20,250 16,350 16,350 12,300 8,250 4,050 - - Water Fund Expenses S 5,024,758 S 4,712,847 S 6,081,733 S 5,485,147 $ 7,693,103 $ 6,829,031 $ 6,978,127 S 4,784,990 S 4,061,415 51-510-99-00-9924 TRANSFER TO BUILDINGS&GROUNDS - - - - - 66,443 382,945 382,008 382,074 Other Financing Uses $ - $ - $ - $ - $ - $ 66,443 S 382,945 S 382,008 S 382,074 Total Water Fund Expenses S 5,024,758 $ 4,712,847 S 6,081,733 S 5,485,147 S 7,693,103 S 6,829,031 S 6,978,127 S 4,784,990 S 4,061,415 Transfers In $ 178,781 $ 179,020 $ 180,233 $ 180,233 $ 177,859 $ 178,752 $ 173,559 $ 55,366 $ 54,738 (Transfers Out) - - - - - (66,443) (382,945) (382,008) (382,074) Water Fund Net Transfers S 178,781 S 179,020 S 180,233 S 180,233 S 177,859 S 112,309 S (209,386) S (326,642) S (327,336) Surplus(Deficit) (264,783) 633,113 (1,020,462) (106,389) (1,914,100) (976,894) (1,251,431) 1,074,822 2,059,733 Fund Balance Equivalent $ 3,268,245 S 3,901,358 S 2,600,578 S 3,794,969 $ 1,880,869 $ 903,975 $ (347,456) S 727,366 S 2,787,099 65.04% 82.78% 42.76% 69.19% 24.45% 13.11% -4.72% 14.08% 62.72% 39 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ - $ - $ 84,500 $ - $ 1,000,000 $ - $ - $ - $ - Charges for Service 1,601,847 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 Earnings 38,751 480 1,500 3,174 750 1,000 2,000 3,000 5,000 Reimbursements 1,630 4,629 - 1,683 2,227,415 - - - - Total Revenues $ 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 Other Financing Sources 575,030 174,744 519,749 4,679,749 1,600,356 1,065,723 769,303 568,980 - Total Revenues and Transfers $ 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 Expenses Salaries $ 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 Uses 73,875 75,125 75,675 4,188,972 73,650 140,568 452,470 382,008 382,074 Total Expenses&Transfers $ 2,105,121 $ 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 Equivalent $ 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% „ $2,000 - Fund Balance Equivalent N$1,W0 $1.000 - 4-_____►.,,,_. $500 - ~- 40 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected SEWER FUND-52 52-000-41-00-4165 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 FEES 1,000,794 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 - - - - - - _ 52-000-45-00-4500 INVESTMENT EARNINGS 7,292 480 1,500 300 750 1,000 2,000 3,000 5,000 52-000-45-00-4550 GAIN ON INVESTMENT 31,459 - - 2,874 - - - - - 52-000-46-00-4684 REIMB-SANITARY SEWER - - - - 2,227,415 - - - - 52-000-46-00-4690 REIMB-MISCELLANEOUS 1,630 4,629 - 1,683 - - - - - Sewer Fund Revenues $ 1,642,228 $ 1,737,070 $ 1,755,853 $ 1,733,857 $ 5,004,365 $ 1,853,400 $ 1,934,833 $ 2,020,747 S 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 - - - - - Other Financing Sources $ 575,030 $ 174,744 S 519,749 $ 4,679,749 S 1,600,356 $ 1,065,723 $ 769,303 $ 568,980 $ - Sewer Fund Revenues&Transfers $ 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 Department 52-520-50-00-5010 SALARIES&WAGES $ 198,203 $ 243,852 $ 271,613 $ 274,000 $ 284,311 $ 292,840 $ 301,625 $ 310,674 $ 319,994 52-520-50-00-5015 PART-TIME SALARIES 5,328 - 6,720 - 7,200 7,200 7,200 7,200 7,200 52-520-50-00-5020 OVERTIME 280 88 500 700 500 500 500 500 500 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 19,733 27,046 28,321 28,321 25,673 27,163 28,823 30,557 32,434 52-520-52-00-5214 FICA CONTRIBUTION 14,720 17,858 20,151 20,151 21,325 21,965 22,624 23,303 24,002 52-520-52-00-5216 GROUP HEALTH INSURANCE 65,585 69,200 80,510 80,566 90,652 97,904 105,736 114,195 123,331 52-520-52-00-5222 GROUP LIFE INSURANCE 242 314 529 474 519 524 529 534 539 52-520-52-00-5223 DENTAL INSURANCE 4,644 4,917 5,527 5,480 6,184 6,493 6,818 7,159 7,517 52-520-52-00-5224 VISION INSURANCE 647 795 830 809 906 933 961 990 1,020 52-520-52-00-5230 UNEMPLOYMENT INSURANCE 724 516 850 652 1,000 1,000 1,000 1,000 1,000 52-520-52-00-5231 LIABILITY INSURANCE 13,616 14,185 15,036 13,512 14,863 15,755 16,700 17,702 18,764 52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK 42,696 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&CONFERENCES 1,570 164 3,500 1,000 3,500 3,500 3,500 3,500 3,500 52-520-54-00-5415 TRAVEL&LODGING 1,216 2 3,000 500 3,000 3,000 3,000 3,000 3,000 52-520-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 5,176 - - - 7,899 - - 8,632 - 52-520-54-00-5430 PRINTING&DUPLICATING 1,630 1,232 1,500 1,500 1,500 1,500 1,500 1,500 1,500 52-520-54-00-5440 TELECOMMUNICATIONS 8,641 8,490 13,500 12,000 13,500 13,500 13,500 13,500 13,500 52-520-54-00-5444 LIFT STATION SERVICES 15,591 121,752 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 41 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 52-520-54-00-5462 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 APPAREL 1,354 2,774 3,980 3,980 3,980 3,980 3,980 3,980 3,980 52-520-56-00-5610 OFFICE SUPPLIES 1,667 1,513 1,250 1,250 1,250 1,250 1,250 1,250 1,250 52-520-56-00-5613 LIFT STATION MAINTENANCE 9,473 6,469 8,000 8,000 8,000 8,000 8,000 8,000 8,000 52-520-56-00-5620 OPERATING SUPPLIES 9,351 6,582 9,500 9,500 9,500 9,500 9,500 9,500 9,500 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES 4,786 2,954 10,000 10,000 10,000 10,000 10,000 10,000 10,000 52-520-56-00-5630 SMALL TOOLS&EQUIPMENT 1,157 955 5,600 3,600 2,000 2,000 2,000 2,000 2,000 52-520-56-00-5640 REPAIR&MAINTENANCE 3,008 1,545 5,000 5,000 5,000 5,000 5,000 5,000 5,000 52-520-56-00-5665 JULIE SUPPLIES 2,680 1,101 2,233 2,233 2,233 1,200 1,200 1,200 1,200 52-520-56-00-5695 GASOLINE 17,706 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 PROGRAM 59,900 - - - 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 REPLACEMENT 12,225 96,777 68,721 - 22,848 - - - - 52-520-60-00-6070 VEHICLES 38,002 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 EXPANSION 22,482 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 RECAPTURE 30,948 - - - - - - - - 52-520-75-00-7505 DEVELOPER COMMITMENT - - - - 120,259 481,037 601,297 - - Debt Service-2003B IRBB Debt Certificates 52-520-90-00-8000 PRINCIPAL PAYMENT 135,000 140,000 150,000 150,000 155,000 - - - - 52-520-90-00-8050 INTEREST EXPENSE 29,668 22,850 15,710 15,710 8,060 - - - - Debt Service-2011 Refunding Bond 52-520-92-00-8000 PRINCIPAL PAYMENT 845,000 885,000 920,000 920,000 - - - - - 52-520-92-00-8050 INTEREST EXPENSE 289,114 252,652 215,070 215,070 - - . - - Debt Service-2022 Bond 52-520-95-00-8000 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 - 42 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected Debt Service-IEPA Loan L17-115300 52-520-96-00-8000 PRINCIPAL PAYMENT 52,832 - - - - - - - - 52-520-96-00-8050 INTEREST EXPENSE 693 - - - - - - - - Sewer Fund 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 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 - - - - - Other Financing Uses $ 73,875 $ 75,125 $ 75,675 $ 4,188,972 $ 73,650 $ 140,568 $ 452,470 $ 382,008 $ 382,074 Total Sewer Fund 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 Transfers In $ 575,030 $ 174,744 $ 519,749 $ 4,679,749 $ 1,600,356 $ 1,065,723 $ 769,303 $ 568,980 $ - (Transfers Out) (73,875) (75,125) (75,675) (4,188,972) (73,650) (140,568) (452,470) (382,008) (382,074) Sewer Fund Net Transfers $ 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 Fund Balance Equivalent $ 1,222,388 S 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% 43 Land Cash Fund(72) Land-Cash funds are dedicated by developers through the contribution ordinance to serve the immediate and future needs of park and recreation of residents in new subdivisions.Land for park development and cash spent on recreational facilities is often matched through grant funding to meet the community's recreation needs at a lower cost to the City. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Land Cash Contributions 41,044 18,770 25,760 1,136 - - - - - Miscellaneous - 193 - - - - - - - Total Revenues $ 41,044 $ 18,963 $ 25,760 $ 1,136 $ - $ - $ - $ - $ - Expenditures Contractual 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 Balance $ 247,841 $ 31,131 $ 59,959 $ - $ - $ - $ - $ - $ - Fund Balance „$300 v c $200 0 $100 i 44 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected LAND CASH FUND-72 72-000-47-00-4701 WHITE OAK $ 2,812 $ 1,406 $ 1,406 $ - $ - $ - $ - $ - $ - 72-000-47-00-4702 WHISPERING MEADOWS - - 4,699 - - - - - - 72-000-47-00-4703 AUTUMN CREEK 6,006 - - - - - - - - 72-000-47-00-4704 BLACKBERRY WOODS 1,136 1,705 1,932 1,136 - - - - - 72-000-47-00-4706 CALEDONIA 14,094 2,013 4,698 - - - - - - 72-000-47-00-4708 COUNTRY HILLS 7,690 429 4,358 - - - - - - 72-000-47-00-4712 GREENBRIAR PARK DETENTION - 1,071 - - - - - - - 72-000-47-00-4724 KENDALL MARKETPLACE 486 5,531 - - - - - - - 72-000-47-00-4725 HEARTLAND MEADOWS - - 3,522 - - - - - - 72-000-47-00-4736 BRIARWOOD 8,820 6,615 5,145 - - - - - - 72-000-48-00-4850 MISCELLANEOUS INCOME - 193 - - - - - - - Land Cash Fund Revenues $ 41,044 S 18,963 $ 25,760 S 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 - - - - - - Land Cash Fund Expenditures S 5,035 $ 235,673 S 5,000 S - $ - $ - S - $ - S - 72-720-99-00-9925 TRANSFER TO VEHICLE&EQUIPMENT - - - 32,267 - - - - - Other Financing Uses $ - $ - $ - S 32,267 $ - $ - S - $ - $ - Total Land Cash Expenditures $ 5,035 S 235,673 S 5,000 $ - S - $ - $ - $ - S - (Transfers Out) $ - $ - $ - $ (32,267) $ - $ - $ - $ - $ - Land Cash Fund Net Transfers $ - S - $ - S (32,267) S - S - S - S - S - Surplus(Deficit) 36,009 (216,710) 20,760 (31,131) - - - - - Fund Balance S 247,841 $ 31,131 $ 59,959 $ - S - S - $ - S - S - 45 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ - $ - $ 334,250 $ - $ - $ - $ - $ - $ - Charges for Service 527,941 357,208 650,000 488,287 650,000 650,000 650,000 650,000 650,000 Investment Earnings 1,333 235 250 90 150 250 500 1,000 1,000 Reimbursements 14,147 5,607 - 3,991 - - - - - Miscellaneous 223,430 68,018 223,709 235,985 225,781 227,936 230,178 232,509 234,909 Total Revenues $ 766,851 $ 431,068 $ 1,208,209 $ 728,353 $ 875,931 $ 878,186 $ 880,678 $ 883,509 $ 885,909 Other Financing Sources 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 Total Revenue&Transfers $ 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 Expenditures Salaries $ 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 Balance $ 411,485 $ 73,000 $ - $ - $ - $ - $ - $ - $ _ 18.54% 3.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% „$600 Fund Balance I ::: !, 46 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adapted Projected Projected Projected Projected PARKS&RECREATION FUND-79 79-000-41-00-4165 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 79-000-45-00-4500 INVESTMENT EARNINGS 1,333 235 250 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&DONATIONS 18,154 3,745 15,000 8,000 15,000 15,000 15,000 15,000 15,000 79-000-48-00-4850 MISCELLANEOUS INCOME 5,150 7,551 5,000 5,100 5,000 5,000 5,000 5,000 5,000 Parks&Recreation Fund Revenues $ 766,851 S 431,068 S 1,208,209 $ 728,353 S 875,931 S 878,186 S 880,678 S 883,509 S 885,909 79-000-49-00-4901 TRANSFER FROM GENERAL $ 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 Other Financing Sources S 1,410,988 $ 1,473,433 S 1,434,849 S 1,755,955 S 2,179,541 S 2,236,242 $ 2,367,924 $ 2,445,661 S 2,512,504 Parks&Recreation Revenues&Transfers $ 2,177,839 S 1,904,501 $ 2,643,058 $ 2,484,308 S 3,055,472 S 3,114,428 S 3,248,602 S 3,329,170 S 3,398,413 Parks Department 79-790-50-00-5010 SALARIES&WAGES $ 539,106 $ 587,260 $ 659,709 $ 650,000 $ 698,640 $ 719,599 $ 741,187 $ 763,423 $ 786,326 79-790-50-00-5015 PART-TIME SALARIES 48,917 11,294 62,500 62,500 67,250 68,250 69,250 70,250 71,250 79-790-50-00-5020 OVERTIME 3,594 1,959 5,000 5,000 5,000 5,000 5,000 5,000 5,000 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 54,761 67,663 70,935 70,935 64,943 67,098 71,186 75,459 80,082 79-790-52-00-5214 FICA CONTRIBUTION 43,472 45,274 53,594 53,594 57,313 59,032 60,803 62,627 64,506 79-790-52-00-5216 GROUP HEALTH INSURANCE 153,228 143,220 173,195 149,355 163,125 176,175 190,269 205,491 221,930 79-790-52-00-5222 GROUP LIFE INSURANCE 617 645 1,149 1,029 1,138 1,149 1,160 1,172 1,184 79-790-52-00-5223 DENTAL INSURANCE 10,748 9,545 11,605 10,794 12,469 13,092 13,747 14,434 15,156 79-790-52-00-5224 VISION INSURANCE 1,510 1,544 1,734 1,616 1,826 1,881 1,937 1,995 2,055 79-790-54-00-5412 TRAINING&CONFERENCES 4,249 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 CHARGEBACK 8,209 - - - 10,814 959 - 11,816 1,048 79-790-54-00-5440 TELECOMMUNICATIONS 8,367 8,875 8,250 9,000 9,000 9,000 9,000 9,000 9,000 79-790-54-00-5462 PROFESSIONAL SERVICES 7,960 10,189 11,400 11,400 11,400 11,400 11,400 11,400 11,400 79-790-54-00-5466 LEGAL SERVICES 591 270 1,000 500 1,000 1,000 1,000 1,000 1,000 79-790-54-00-5485 RENTAL&LEASE PURCHASE 1,691 2,176 8,055 8,055 8,428 8,720 9,026 9,347 9,685 79-790-54-00-5488 OFFICE CLEANING 2,341 3,504 3,487 4,244 4,456 4,590 4,728 4,870 5,016 79-790-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 32,234 21,656 40,000 40,000 40,000 40,000 40,000 40,000 40,000 79-790-56-00-5600 WEARING APPAREL 3,390 5,942 6,220 6,220 6,220 6,220 6,220 6,220 6,220 79-790-56-00-5620 OPERATING SUPPLIES 24,447 23,393 25,000 25,000 30,000 30,000 30,000 30,000 30,000 47 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 79-790-56-00-5630 SMALL TOOLS&EQUIPMENT 4,541 4,198 11,000 11,000 11,000 6,000 6,000 6,000 6,000 79-790-56-00-5640 REPAIR&MAINTENANCE 66,190 37,541 71,000 71,000 71,000 71,000 71,000 71,000 71,000 79-790-56-00-5646 ATHLETIC FIELDS&EQUIPMENT 52,081 5,334 55,000 55,000 55,000 55,000 55,000 55,000 55,000 79-790-56-00-5695 GASOLINE 20,321 19,923 21,824 40,000 42,800 45,796 49,002 52,432 56,102 Parks Department Expenditures $ 1,092,565 $ 1,396,434 S 1,402,523 S 1,378,108 S 1,539,676 S 1,689,735 $ 1,796,689 $ 1,842,710 $ 1,883,734 Recreation Department 79-795-50-00-5010 SALARIES&WAGES $ 362,352 $ 372,355 $ 386,753 $ 375,000 $ 416,678 $ 403,137 $ 415,231 $ 427,688 $ 440,519 79-795-50-00-5015 PART-TIME SALARIES 14,151 473 23,500 9,000 27,500 28,500 29,500 30,500 31,500 79-795-50-00-5045 CONCESSION WAGES 11,389 - 15,000 15,000 15,000 15,000 15,000 15,000 15,000 79-795-50-00-5046 PRE-SCHOOL WAGES 31,664 20,559 40,000 40,000 60,000 60,000 60,000 60,000 60,000 79-795-50-00-5052 INSTRUCTORS WAGES 31,873 13,687 40,000 25,000 40,000 40,000 40,000 40,000 40,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 35,840 41,742 45,446 40,000 43,860 37,330 39,613 41,999 44,581 79-795-52-00-5214 FICA CONTRIBUTION 33,656 30,377 37,238 33,000 41,339 38,957 40,126 41,330 42,570 79-795-52-00-5216 GROUP HEALTH INSURANCE 96,861 76,908 107,479 74,143 116,325 125,631 135,681 146,535 158,258 79-795-52-00-5222 GROUP LIFE INSURANCE 449 411 748 630 728 735 742 749 756 79-795-52-00-5223 DENTAL INSURANCE 6,763 6,142 7,685 5,158 6,590 6,920 7,266 7,629 8,010 79-795-52-00-5224 VISION INSURANCE 984 1,020 1,156 810 1,008 1,038 1,069 1,101 1,134 79-795-54-00-5412 TRAINING&CONFERENCES 3,753 204 5,000 6,000 5,000 5,000 5,000 5,000 5,000 79-795-54-00-5415 TRAVEL&LODGING 847 - 3,000 - 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 5,847 438 1,770 1,770 8,290 2,877 1,976 7,024 4,192 79-795-54-00-5426 PUBLISHING&ADVERTISING 34,208 4,655 55,000 20,000 55,000 55,000 55,000 55,000 55,000 79-795-54-00-5440 TELECOMMUNICATIONS 10,319 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&SHIPPING 3,353 1,562 3,500 3,500 3,500 3,500 3,500 3,500 3,500 79-795-54-00-5460 DUES&SUBSCRIPTIONS 2,737 2,803 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5462 PROFESSIONAL SERVICES 120,436 51,882 140,000 110,000 140,000 140,000 140,000 140,000 140,000 79-795-54-00-5480 UTILITIES 12,524 5,337 14,072 10,000 10,600 11,236 11,910 12,625 13,383 79-795-54-00-5485 RENTAL&LEASE PURCHASE 1,376 1,416 3,000 2,000 6,000 6,000 6,000 6,000 6,000 79-795-54-00-5488 OFFICE CLEANING 6,318 7,560 7,938 7,564 15,128 15,582 16,049 16,530 17,026 79-795-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 1,849 2,173 3,000 3,000 78,000 3,000 3,000 3,000 3,000 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 124,197 700 120,000 127,875 120,000 120,000 120,000 120,000 120,000 79-795-56-00-5606 PROGRAM SUPPLIES 141,280 118,617 285,000 210,000 240,000 240,000 240,000 240,000 240,000 79-795-56-00-5607 CONCESSION SUPPLIES 15,346 4,852 18,000 15,500 18,000 18,000 18,000 18,000 18,000 79-795-56-00-5610 OFFICE SUPPLIES 1,849 2,038 3,000 3,000 3,000 3,000 3,000 3,000 3,000 48 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 79-795-56-00-5620 OPERATING SUPPLIES 13,458 65,858 15,000 25,000 25,000 25,000 25,000 25,000 25,000 79-795-56-00-5640 REPAIR&MAINTENANCE 1,026 1,140 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Recreation Department Expenditures S 1,126,705 S 846,550 S 1,398,535 S 1,179,200 $ 1,515,796 $ 1,424,693 $ 1,451,913 $ 1,486,460 S 1,514,679 Total Parks&Recreation Fund Expenditures S 2,219,270 S 2,242,984 S 2,801,058 S 2,557,308 S 3,055,472 S 3,114,428 S 3,248,602 S 3,329,170 S 3,398,413 Transfers In $ 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 (Transfers Out) - - - - - - - - - Parka&Recreation Fund Net Transfers $ 1,410,988 S 1,473,433 S 1,434,849 S 1,755,955 S 2,179,541 S 2,236,242 S 2,367,924 S 2,445,661 S 2,512,504 Surplus(Deficit) (41,431) (338,483) (158,000) (73,000) - - - - - Fund Balance $ 411,485 S 73,000 S - S - S - $ - $ - S - $ - 18.54% 3.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 49 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 1,497,431 $ 1,561,523 $ 1,612,758 $ 1,611,808 $ 1,667,234 $ 1,727,736 $ 1,750,902 $ 916,179 $ 943,664 Intergovernmental 27,011 29,083 26,401 42,546 29,151 29,151 29,151 29,151 29,151 Fines&Forfeits 7,552 3,249 8,500 6,700 1,000 1,000 1,000 1,000 1,000 Charges for Service 11,204 6,081 12,300 11,276 11,500 12,000 12,000 12,000 12,000 Investment Earnings 16,471 1,268 2,000 1,105 1,000 1,500 2,000 2,500 3,000 Miscellaneous 4,374 1,204 3,750 2,600 3,250 4,000 4,500 4,500 4,500 Total Revenues $ 1,564,043 $ 1,602,408 $ 1,665,709 $ 1,676,035 $ 1,713,135 $ 1,775,387 $ 1,799,553 $ 965,330 $ 993,315 Other Financing Sources 24,388 25,885 26,993 21,580 23,638 24,996 26,436 27,962 29,580 Total Revenues and Transfers $ 1,588,431 $ 1,628,293 $ 1,692,702 $ 1,697,615 $ 1,736,773 $ 1,800,383 $ 1,825,989 $ 993,292 $ 1,022,895 Expenditures Salaries $ 442,119 $ 425,775 $ 482,014 $ 447,000 $ 504,111 $ 522,844 $ 542,839 $ 562,104 $ 578,647 Benefits 164,310 169,709 208,903 185,903 198,898 222,200 236,856 252,400 268,820 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 $ 1,748,820 $ 1,811,884 $ 1,845,467 $ 1,016,353 $ 1,051,193 Surplus(Deficit) $ 24,335 $ 59,426 $ (16,741) $ 37,798 $ (12,047) $ (11,501) $ (19,478) $ (23,061) $ (28,298) Ending Fund Balance $ 578,607 $ 638,033 $ 578,676 $ 675,831 $ 663,784 $ 652,283 $ 632,805 $ 609,744 $ 581,446 36.99% 40.67% 33.85% 40.72% 37.96% 36.00% 34.29% 59.99% 55.31% Operational Fund Balance% 75.43% 86.01% 66.57% 82.46% 73.63% 69.01% 64.48% 59.99% 55.31% Fund Balance N $700 9 m $650 -' t $600 F $550 $500 , 50 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected LIBRARY FUND-82 82-000-40-00-4000 PROPERTY TAXES-LIBRARY OPS $ 702,716 $ 736,883 $ 776,734 $ 774,248 $ 822,463 $ 863,586 $ 889,494 $ 916,179 $ 943,664 82-000-40-00-4083 PROPERTY TAXES-DEBT SERVICE 794,715 824,640 836,024 837,560 844,771 864,150 861,408 - - 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 - 7,588 - - - - _ 82-000-41-00-4170 STATE GRANTS 21,151 21,151 21,151 24,958 21,151 21,151 21,151 21,151 21,151 82-000-43-00-4330 LIBRARY FINES 7,552 3,249 8,500 6,700 1,000 1,000 1,000 1,000 1,000 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 7,558 4,653 8,500 8,500 8,500 8,500 8,500 8,500 8,500 82-000-44-00-4422 COPY FEES 3,582 1,426 3,800 2,750 3,000 3,500 3,500 3,500 3,500 82-000-44-00-4439 PROGRAM FEES 64 2 - 26 - - - - - 82-000-45-00-4500 INVESTMENT EARNINGS 12,589 1,268 2,000 750 1,000 1,500 2,000 2,500 3,000 82-000-45-00-4550 GAIN ON INVESTMENT 3,882 - - 355 - - - - - 82-000-48-00-4820 RENTAL INCOME 1,400 - 1,750 100 500 1,000 1,500 1,500 1,500 82-000-48-00-4850 MISCELLANEOUS INCOME 2,974 1,204 2,000 2,500 2,750 3,000 3,000 3,000 3,000 Library Fund Revenues $ 1,564,043 S 1,602,408 S 1,665,709 S 1,676,035 S 1,713,135 S 1,775,387 S 1,799,553 $ 965,330 S 993,315 82-000-49-00-4901 TRANSFER FROM GENERAL 24,388 25,885 26,993 21,580 23,638 24,996 26,436 27,962 29,580 Other Financing Sources S 24,388 S 25,885 S 26,993 S 21,580 $ 23,638 S 24,996 S 26,436 S 27,962 $ 29,580 Library Fund Revenue&Transfers $ 1,588,431 $ 1,628,293 S 1,692,702 S 1,697,615 S 1,736,773 S 1,800,383 S 1,825,989 $ 993,292 S 1,022,895 Library Operations Department 82-820-50-00-5010 SALARIES&WAGES $ 275,622 $ 274,146 $ 286,470 $ 276,000 $ 291,111 $ 299,844 $ 308,839 $ 318,104 $ 327,647 82-820-50-00-5015 PART-TIME SALARIES 166,497 151,629 195,544 171,000 213,000 223,000 234,000 244,000 251,000 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 27,240 30,711 32,180 28,500 26,240 30,341 32,196 34,135 36,233 82-820-52-00-5214 FICA CONTRIBUTION 33,137 31,869 35,685 33,000 37,585 39,998 41,527 43,001 44,266 82-820-52-00-5216 GROUP HEALTH INSURANCE 71,184 73,940 105,501 94,924 102,663 117,593 127,000 137,160 148,133 82-820-52-00-5222 GROUP LIFE INSURANCE 362 328 377 532 586 395 399 403 407 82-820-52-00-5223 DENTAL INSURANCE 6,987 5,977 7,079 6,485 7,135 7,715 8,101 8,506 8,931 82-820-52-00-5224 VISION INSURANCE 1,012 999 1,088 882 1,051 1,162 1,197 1,233 1,270 82-820-52-00-5230 UNEMPLOYMENT INSURANCE 849 1,363 1,000 1,000 1,000 1,000 1,000 1,000 1,000 82-820-52-00-5231 LIABILITY INSURANCE 23,539 24,522 25,993 20,580 22,638 23,996 25,436 26,962 28,580 82-820-54-00-5412 TRAINING&CONFERENCES 486 30 3,000 1,500 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5415 TRAVEL&LODGING 1,834 - 1,500 750 1,500 1,500 1,500 1,500 1,500 82-820-54-00-5426 PUBLISHING&ADVERTISING 825 1,104 2,500 2,500 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5440 TELECOMMUNICATIONS 4,524 4,814 7,200 7,200 8,000 8,000 8,000 8,000 8,000 82-820-54-00-5452 POSTAGE&SHIPPING 483 491 750 750 750 750 750 750 750 82-820-54-00-5453 BUILDING&GROUND CHARGEBACK - - - - 6,428 6,621 6,820 7,025 7,236 82-820-54-00-5460 DUES&SUBSCRIPTIONS 9,755 11,974 11,000 11,000 11,000 11,000 11,000 11,000 11,000 82-820-54-00-5462 PROFESSIONAL SERVICES 29,445 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 51 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected 82-820-54-00-5480 UTILITIES 10,992 13,213 12,351 22,000 23,320 24,719 26,202 27,774 29,440 82-820-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 61,034 31,608 50,000 50,000 50,000 50,000 50,000 50,000 50,000 82-820-54-00-5498 PAYING AGENT FEES 1,689 1,689 1,700 1,689 1,700 1,700 1,700 - - 82-820-56-00-5610 OFFICE SUPPLIES 8,408 4,773 8,000 8,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5620 LIBRARY OPERATING SUPPLIES 3,325 1,559 4,000 4,000 4,000 4,000 4,000 4,000 4,000 82-820-56-00-5621 CUSTODIAL SUPPLIES 9,695 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 PROGRAMMING 1,022 679 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5676 EMPLOYEE RECOGNITION 200 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 BOOKS 704 393 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Debt Service-2006 Bond 82-820-84-00-8000 PRINCIPAL PAYMENT 50,000 75,000 75,000 75,000 75,000 100,000 100,000 - - 82-820-84-00-8050 INTEREST PAYMENT 22,613 20,238 16,675 16,675 13,113 9,550 4,800 - - Debt Service-2013 Refunding Bond 82-820-99-00-8000 PRINCIPAL PAYMENT 585,000 610,000 645,000 645,000 675,000 700,000 730,000 - - 82-820-99-00-8050 INTEREST PAYMENT 139,400 121,850 103,550 103,550 84,200 57,200 29,200 - - Library Fund Expenditures S 1,564,096 S 1,568,867 S 1,709,443 S 1,659,817 S 1,748,820 S 1,811,884 S 1,845,467 S 1,016,353 $ 1,051,193 Transfers In $ 24,388 $ 25,885 $ 26,993 $ 21,580 $ 23,638 $ 24,996 $ 26,436 $ 27,962 $ 29,580 (Transfers Out) - - - - - - - - - Library Fund Net Transfers S 24,388 S 25,885 S 26,993 S 21,580 S 23,638 S 24,996 S 26,436 S 27,962 S 29,580 Surplus(Deficit) S 24,335 S 59,426 S (16,741) S 37,798 S (12,047) S (11,501) S (19,478) S (23,061) S (28,298) Fund Balance $ 578,607 S 638,033 S 578,676 S 675,831 S 663,784 S 652,283 S 632,805 S 609,744 $ 581,446 36.99% 40.67% 33.85% 40.72% 37.96% 36.00% 34.29% 59.99% 55.31% Operational Fund Balance% 75.43% 86.01% 6657% 8246% 73.63% 69.01% 64.48% 59.99% 55.31% 52 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues 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 Expenditures Contractual 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 Balance $ 123,583 $ 169,188 $ 107,933 $ 180,862 $ 145,712 $ 110,712 $ 75,962 $ 41,462 $ 31,552 szmm Fund Balance A siso sioo $5 ' T - 53 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected LIBRARY CAPITAL FUND-84 84-000-42-00-4214 DEVELOPMENT FEES $ 110,775 $ 104,600 $ 50,000 $ 110,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 84-000-45-00-4500 INVESTMENT EARNINGS 658 182 200 190 350 500 750 1,000 1,500 84-000-48-00-4850 MISCELLANEOUS INCOME (1,780) 31 - - - - - - - Library Capital Fund Revenues $ 109,653 $ 104,813 S 50,200 S 110,190 S 50,350 S 50,500 S 50,750 $ 51,000 S 51,500 84-840-54-00-5460 E-BOOKS SUBSCRIPTION $ 3,000 $ 3,347 $ 3,500 S 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 - - - - - Library Capital Fund Expenditures $ 69,330 $ 59,209 S 95,500 $ 98,516 $ 85,500 S 85,500 S 85,500 S 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 S 107,933 $ 180,862 S 145,712 $ 110,712 S 75,962 S 41,462 $ 31,552 54 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 203,884 $ 151,422 $ 260,727 $ 250,366 $ 232,133 $ 237,936 $ 243,884 $ 249,981 $ 256,231 Total Revenues $ 203,884 $ 151,422 $ 260,727 $ 250,366 $ 232,133 $ 237,936 $ 243,884 $ 249,981 $ 256,231 Expenditures Contractual 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 $ 4,842 $ 9,536 $ 15,896 $ (134,687) $ (123,802) Ending Fund Balance $ (1,141,784) $ (1,211,222) $ (1,175,479) $ (1,182,714) $ (1,177,872) $ (1,168,336) $ (1,152,440) $ (1,287,127) $ (1,410,929) $o - Fund Balance 9 C 1 ($500) O a ($1,000) 4 ($1,500) •• • 55 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected COUNTRYSIDE TIF FUND-87 87-000-40-00-4000 PROPERTY TAXES $ 203,884 $ 151,422 $ 260,727 $ 250,366 $ 232,133 $ 237,936 $ 243,884 $ 249,981 $ 256,231 Countryside TIF Revenues S 203,884 S 151,422 $ 260,727 $ 250,366 $ 232,133 $ 237,936 $ 243,884 $ 249,981 $ 256,231 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 PAYOUT 700,000 - - - - - - - - 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 Bond 87-870-77-00-8000 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 Bond 87-870-93-00-8000 PRINCIPAL PAYMENT - - - - - - - 230,000 235,000 87-870-93-00-8050 INTEREST PAYMENT 50,715 50,715 50,715 50,715 50,715 50,715 50,715 50,715 41,515 Countryside TIF 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 4,842 9,536 15,896 (134,687) (123,802) Fund Balance $ (1,141,784) $ (1,211,222) $ (1,175,479) $ (1,182,714) $ (1,177,872) $ (1,168,336) S (1,152,440) $ (1,287,127) $ (1,410,929) 56 Downtown TIF Fund(88) The Downtown TIF was created in 2006,in order to finance a mixed use development in the downtown area. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 75,759 $ 70,677 $ 70,000 $ 96,795 $ 96,000 $ 98,400 $ 100,860 $ 103,382 $ 105,967 Total Revenues $ 75,759 $ 70,677 $ 70,000 $ 96,795 $ 96,000 $ 98,400 $ 100,860 $ 103,382 $ 105,967 Expenditures Contractual Services $ 59,864 $ 61,357 $ 67,840 $ 72,332 $ 74,492 $ 77,345 $ 80,322 $ 83,428 $ 86,670 Capital Outlay 10,677 8,467 17,488 7,488 13,120 10,000 10,000 10,000 10,000 Debt Service 218,250 212,233 206,084 206,084 - - - - - Total Expenditures $ 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 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) $0 9 Fund Balance t` ($1,000( - ($ Z.000) - ~� • • • • • • • 57 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected DOWNTOWN TIE FUND-88 88-000-40-00-4000 PROPERTY TAXES $ 75,759 $ 70,677 $ 70,000 $ 96,795 $ 96,000 $ 98,400 $ 100,860 $ 103,382 $ 105,967 Downtown TIF Revenues $ 75,759 $ 70,677 S 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 PAYOUT 25,597 27,256 27,820 36,562 38,390 40,310 42,326 44,442 46,664 88-880-54-00-5462 PROFESSIONAL SERVICES 2,021 614 5,000 750 5,000 5,000 5,000 5,000 5,000 88-880-60-00-6000 PROJECT COSTS 3,189 979 10,000 - 10,000 10,000 10,000 10,000 10,000 88-880-60-00-6079 ROUTE 47 EXPANSION 7,488 7,488 7,488 7,488 3,120 - - - - FNBO Loan-102 E Van Emmon Building 88-880-81-00-8000 PRINCIPAL PAYMENT 200,000 200,000 200,000 200,000 - - - . - 88-880-81-00-8050 INTEREST PAYMENT 18,250 12,233 6,084 6,084 - - - - - Downtown TIF Expenditures $ 288,791 S 282,057 S 291,412 S 285,904 $ 87,612 S 87,345 $ 90,322 $ 93,428 S 96,670 Surplus(Deficit) (213,032) (211,380) (221,412) (189,109) 8,388 11,055 10,538 9,954 9,297 Fund Balance S (1,237,549) $ (1,448,929) $ (1,682,954) S (1,638,038) S (1,629,650) S (1,618,595) S (1,608,057) S (1,598,103) S (1,588,806) 58 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. FY 2022 FY 2023 FY 2020 FY 2021 Adopted FY 2022 Adopted FY 2024 FY 2025 FY 2026 FY 2027 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 24,171 $ 47,342 $ 48,526 $ 78,764 $ 99,353 $ 101,837 $ 104,383 $ 106,993 $ 109,668 Miscellaneous - 761 - - - - - - - Total Revenues $ 24,171 $ 48,103 $ 48,526 $ 78,764 $ 99,353 $ 101,837 $ 104,383 $ 106,993 $ 109,668 Other Financing Sources 1,000 - - - - - - - - Total Revenue $ 25,171 $ 48,103 $ 48,526 S 78,764 $ 99,353 $ 101,837 $ 104,383 $ 106,993 $ 109,668 Expenditures Contractual 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 $ 68,853 $ 88,837 $ 85,383 $ 88,889 $ 91,040 Ending Fund Balance $ (73,799) $ (47,869) $ (31,910) $ (6,910) $ 61,943 $ 150,780 $ 236,163 $ 325,052 $ 416,092 $60o Fund Balance A $400 - I -�-""". r $200 • • $0 • ` • , ($200) 59 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Account Number Description Actual Actual Adopted Projected Adopted Projected Projected Projected Projected DOWNTOWN TIF II FUND-89 89-000-40-00-4000 PROPERTY TAXES $ 24,171 $ 47,342 $ 48,526 $ 78,764 $ 99,353 $ 101,837 $ 104,383 $ 106,993 $ 109,668 89-000-48-00-4850 MISCELLANEOUS INCOME - 761 - - - - - - - Downtown TIF II Fund Revenues $ 24,171 S 48,103 S 48,526 $ 78,764 $ 99,353 $ 101,837 $ 104,383 $ 106,993 $ 109,668 89-000-49-00-4910 SALE OF CAPITAL ASSETS 1,000 - - - - - - - - Other Financing Sources $ 1,000 $ - S - $ - $ - $ - $ - $ - $ - Downtown TIF II Revenues&Transfers $ 25,171 $ 48,103 $ 48,526 $ 78,764 S 99,353 $ 101,837 $ 104,383 $ 106,993 S 109,668 89-890-54-00-5425 TIF INCENTIVE PAYOUT $ 80,000 $ 20,979 $ 25,500 $ 36,805 $ 25,500 $ 8,000 $ 14,000 $ 13,104 $ 13,628 89-890-54-00-5462 PROFESSIONAL SERVICES 16,235 1,194 5,000 1,000 5,000 5,000 5,000 5,000 5,000 Downtown TIF II Expenditures $ 96,235 $ 22,173 S 30,500 $ 37,805 $ 30,500 $ 13,000 $ 19,000 $ 18,104 $ 18,628 Surplus(Deficit) (71,064) 25,930 18,026 40,959 68,853 88,837 85,383 88,889 91,040 Fund Balance $ (73,799) $ (47,869) $ (31,910) S (6,910) $ 61,943 S 150,780 $ 236,163 $ 325,052 $ 416,092 60