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Ordinance 2023-14FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes11,970,763$ 14,350,349$ 14,316,507$ 15,188,087$ 15,483,617$ 15,778,329$ 16,050,218$ 16,328,424$ 16,388,062$ Intergovernmental5,016,435 5,630,190 5,282,917 6,010,301 4,486,700 4,620,246 4,755,482 5,140,409 5,238,297 Licenses & Permits602,328 834,170 574,500 823,000 589,000 539,000 514,000 489,000 489,000 Fines & Forfeits109,268 197,158 115,350 95,350 95,350 95,350 95,350 95,350 95,350 Charges for Service1,743,212 1,902,362 1,950,962 2,031,849 2,155,298 2,282,084 2,417,423 2,561,902 2,716,149 Investment Earnings12,085 (33,857) 7,500 200,000 150,000 125,000 100,000 100,000 100,000 Reimbursements56,038 80,473 30,000 26,500 30,000 30,000 30,000 30,000 30,000 Miscellaneous50,612 157,102 62,000 31,250 28,000 28,000 28,000 28,000 28,000 Total Revenues19,560,741$ 23,117,947$ 22,339,736$ 24,406,337$ 23,017,965$ 23,498,009$ 23,990,473$ 24,773,085$ 25,084,858$ Other Financing Sources132,689 21,231 - - - - - - - Total Revenues and Transfers19,693,430$ 23,139,178$ 22,339,736$ 24,406,337$ 23,017,965$ 23,498,009$ 23,990,473$ 24,773,085$ 25,084,858$ ExpendituresSalaries 4,906,111$ 5,341,401$ 5,880,082$ 5,718,931$ 6,359,779$ 6,567,269$ 6,856,094$ 7,124,911$ 7,452,209$ Benefits3,124,113 3,293,296 3,601,680 3,482,850 3,749,289 3,937,983 4,198,329 4,447,879 4,706,104 Contractual Services6,342,215 5,977,511 6,902,794 7,032,327 8,231,466 7,875,124 7,894,800 8,012,929 7,327,217 Supplies234,069 275,185 313,775 309,901 361,347 364,566 375,554 386,637 397,192 Contingency- - 22,000 - 75,000 75,000 75,000 75,000 75,000 Total Expenditures14,606,508$ 14,887,393$ 16,720,331$ 16,544,009$ 18,776,881$ 18,819,942$ 19,399,777$ 20,047,356$ 19,957,722$ Other Financing Uses3,426,628 6,797,039 5,759,405 7,862,328 4,241,084 4,678,067 4,590,696 4,725,729 5,127,136 Total Expenditures & Transfers18,033,136$ 21,684,432$ 22,479,736$ 24,406,337$ 23,017,965$ 23,498,009$ 23,990,473$ 24,773,085$ 25,084,858$ Surplus (Deficit)1,660,294$ 1,454,746$ (140,000)$ -$ -$ -$ -$ -$ -$ Ending Fund Balance9,172,354$ 10,627,100$ 9,398,466$ 10,627,100$ 10,627,100$ 10,627,100$ 10,627,100$ 10,627,100$ 10,627,100$ 50.86% 49.01%41.81% 43.54% 46.17% 45.23% 44.30% 42.90% 42.36%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. $8,000$9,000$10,000$11,000ThousandsFund Balance1 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjected01-000-40-00-4000 PROPERTY TAXES - CORPORATE LEVY 2,100,975$ 2,084,951$ 2,213,427$ 2,220,747$ 2,346,977$ 2,446,977$ 2,520,386$ 2,595,998$ 2,673,878$ 01-000-40-00-4010 PROPERTY TAXES - POLICE PENSION 1,226,938 1,330,510 1,330,767 1,331,704 1,374,700 1,400,000 1,425,000 1,450,000 1,450,000 01-000-40-00-4030 MUNICIPAL SALES TAX3,617,361 4,450,012 4,553,445 4,580,000 4,671,600 4,765,032 4,860,333 4,957,540 5,056,691 01-000-40-00-4035 NON-HOME RULE SALES TAX2,724,628 3,483,930 3,543,838 3,700,000 3,774,000 3,849,480 3,926,470 4,004,999 4,085,099 01-000-40-00-4040 ELECTRIC UTILITY TAX705,758 734,332 705,000 735,000 735,000 735,000 735,000 735,000 735,000 01-000-40-00-4041 NATURAL GAS UTILITY TAX296,112 466,934 295,000 580,000 580,000 580,000 580,000 580,000 580,000 01-000-40-00-4043 EXCISE TAX227,090 199,888 174,750 200,000 194,000 184,300 175,085 166,331 158,014 01-000-40-00-4044 TELEPHONE UTILITY TAX8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 01-000-40-00-4045 CABLE FRANCHISE FEES290,272 298,048 295,000 296,000 296,000 296,000 296,000 296,000 296,000 01-000-40-00-4050 HOTEL TAX66,751 138,415 110,000 140,000 140,000 140,000 140,000 140,000 140,000 01-000-40-00-4055VIDEO GAMING TAX125,582 252,890 230,000 300,000 300,000 300,000 300,000 300,000 300,000 01-000-40-00-4060 AMUSEMENT TAX69,445 188,617 190,000 260,000 225,000 225,000 225,000 225,000 225,000 01-000-40-00-4065ADMISSIONS TAX58,105 148,662 145,000 208,296 200,000 200,000 200,000 200,000 - 01-000-40-00-4070BUSINESS DISTRICT TAX - KENDALL MRKT377,240 446,883 409,940 500,000 510,000 520,200 530,604 541,216 552,040 01-000-40-00-4071 BUSINESS DISTRICT TAX - DOWNTOWN35,259 43,410 40,000 40,000 40,000 40,000 40,000 40,000 40,000 01-000-40-00-4072 BUSINESS DISTRICT TAX - COUNTRYSIDE25,826 57,358 55,000 70,000 70,000 70,000 70,000 70,000 70,000 01-000-40-00-4075 AUTO RENTAL TAX15,081 17,169 17,000 18,000 18,000 18,000 18,000 18,000 18,000 01-000-41-00-4100 STATE INCOME TAX 2,470,986 3,175,556 2,848,816 3,483,393 3,346,228 3,413,153 3,556,758 3,858,440 3,935,608 01-000-41-00-4105 LOCAL USE TAX 855,744 798,764 807,488 861,320 882,853 900,510 938,398 1,017,992 1,038,352 01-000-41-00-4106 CANNABIS EXCISE TAX16,831 32,368 41,989 34,668 38,544 39,700 41,776 45,764 47,137 01-000-41-00-4110 ROAD & BRIDGE TAX 52,363 54,872 116,077 115,949 120,000 120,000 120,000 120,000 120,000 01-000-41-00-4120 PERSONAL PROPERTY TAX 22,429 48,889 25,000 50,000 50,000 50,000 50,000 50,000 50,000 01-000-41-00-4160FEDERAL GRANTS1,548,837 1,506,738 1,422,797 1,420,459 18,225 17,700 17,700 17,363 16,350 01-000-41-00-416830,292 12,329 20,000 37,465 30,000 78,333 30,000 30,000 30,000 01-000-41-00-4170STATE GRANTS18,060 - - 6,020 - - - - - 01-000-41-00-4182 MISC INTERGOVERNMENTAL893 674 750 1,027 850 850 850 850 850 01-000-42-00-4200 LIQUOR LICENSES95,217 79,614 65,000 80,000 80,000 80,000 80,000 80,000 80,000 01-000-42-00-4205 OTHER LICENSES & PERMITS12,052 8,577 9,500 8,000 9,000 9,000 9,000 9,000 9,000 01-000-42-00-4210 BUILDING PERMITS495,059 745,979 500,000 735,000 500,000 450,000 425,000 400,000 400,000 01-000-43-00-4310 CIRCUIT COURT FINES32,472 50,258 35,000 55,000 50,000 50,000 50,000 50,000 50,000 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION13,941 88,880 20,000 10,000 15,000 15,000 15,000 15,000 15,000 01-000-43-00-4323 OFFENDER REGISTRATION FEES355 520 350 350 350 350 350 350 350 01-000-43-00-4325POLICE TOWS62,500 57,500 60,000 30,000 30,000 30,000 30,000 30,000 30,000 01-000-44-00-4400GARBAGE SURCHARGE1,354,988 1,465,163 1,525,021 1,580,000 1,690,600 1,808,942 1,935,568 2,071,058 2,216,032 01-000-44-00-4405 UB COLLECTION FEES 172,889 184,951 170,000 185,000 185,000 185,000 185,000 185,000 185,000 01-000-44-00-4407 LATE PENALTIES - GARBAGE89 28,985 28,000 34,000 35,360 36,774 38,245 39,775 41,366 01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK213,896 218,560 225,941 225,941 234,338 241,368 248,610 256,069 263,751 01-000-44-00-4474 POLICE SPECIAL DETAIL1,350 4,703 2,000 6,908 10,000 10,000 10,000 10,000 10,000 GENERAL FUND - 01STATE GRANTS - TRAFFIC SIGNAL MAINTENANCEDescription2 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription01-000-45-00-450012,085 11,013 7,500 200,000 150,000 125,000 100,000 100,000 100,000 01-000-45-00-4555 UNREALIZED GAIN (LOSS) - (44,870) - - - - - - - 01-000-46-00-4604 REIMB - ENGINEERING EXPENSES 5,638 296 5,000 - 5,000 5,000 5,000 5,000 5,000 01-000-46-00-4680 REIMB - LIABILITY INSURANCE 9,824 1,056 10,000 6,500 10,000 10,000 10,000 10,000 10,000 01-000-46-00-4690 REIMB - MISCELLANEOUS 40,576 79,121 15,000 20,000 15,000 15,000 15,000 15,000 15,000 01-000-48-00-4820 RENTAL INCOME 4,000 5,890 7,000 6,250 6,000 6,000 6,000 6,000 6,000 01-000-48-00-4850 MISCELLANEOUS INCOME46,612 151,212 55,000 25,000 22,000 22,000 22,000 22,000 22,000 19,560,741$ 23,117,947$ 22,339,736$ 24,406,337$ 23,017,965$ 23,498,009$ 23,990,473$ 24,773,085$ 25,084,858$ 01-000-49-00-4916 TRANSFER FROM CW MUNICIPAL BUILDING132,689 21,231 - - - - - - - 132,689$ 21,231$ -$ -$ -$ -$ -$ -$ -$ 19,693,430$ 23,139,178$ 22,339,736$ 24,406,337$ 23,017,965$ 23,498,009$ 23,990,473$ 24,773,085$ 25,084,858$ Other Financing SourcesINVESTMENT EARNINGSGeneral Fund RevenuesTotal General Fund Revenues & Transfers3 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries597,456$ 529,083$ 533,258$ 521,000$ 607,744$ 623,790$ 640,307$ 657,305$ 674,803$ Benefits199,237 145,513 152,041 150,082 174,443 186,708 198,412 210,893 224,264 Contractual Services158,328 138,583 197,067 176,870 188,500 195,274 201,984 198,149 205,816 Supplies11,598 9,164 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Total Administration966,619$ 822,343$ 892,366$ 857,952$ 980,687$ 1,015,772$ 1,050,703$ 1,076,347$ 1,114,883$ ADMINISTRATION DEPARTMENTThe Administration Department includes both elected official and management expenditures. The executive and legislative branches consist of the Mayor and an eight member City Council. The city administrator is hired by the Mayor with the consent of the City Council. City staff report to the city administrator. It is the role of the city administrator to direct staff in the daily administration of City services. $0$200$400$600$800$1,000$1,200Thousands4 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionAdministration01-110-50-00-5001 SALARIES - MAYOR 9,935$ 9,800$ 10,000$ 10,000$ 18,000$ 18,288$ 18,582$ 18,881$ 19,187$ 01-110-50-00-5002 SALARIES - LIQUOR COMM 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-110-50-00-5005 SALARIES - ALDERMAN 47,680 46,000 48,000 48,000 72,800 73,680 74,578 75,493 76,427 01-110-50-00-5010 SALARIES - ADMINISTRATION 538,841 472,283 474,258 462,000 495,944 510,822 526,147 541,931 558,189 01-110-50-00-5015 PART-TIME SALARIES - - - - 20,000 20,000 20,000 20,000 20,000 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 60,163 46,428 42,749 39,500 33,346 36,830 39,093 41,458 43,985 01-110-52-00-5214 FICA CONTRIBUTION 42,064 35,793 37,918 37,000 43,654 44,964 46,313 47,702 49,133 01-110-52-00-5216 GROUP HEALTH INSURANCE 88,509 56,131 63,330 65,933 89,114 96,243 103,942 112,257 121,238 01-110-52-00-5222 GROUP LIFE INSURANCE 428 581 572 611 558 558 564 570 576 01-110-52-00-5223 DENTAL INSURANCE 6,943 5,670 6,508 6,083 6,835 7,177 7,536 7,913 8,309 01-110-52-00-5224 VISION INSURANCE1,130 910 964 955 936 936 964 993 1,023 01-110-54-00-5412 TRAINING & CONFERENCES2,018 1,908 17,000 7,500 17,000 17,000 17,000 17,000 17,000 01-110-54-00-5415TRAVEL & LODGING- 2,116 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5424COMPUTER REPLACEMENT CHARGEBACK1,543 4,612 6,815 6,920 - 3,733 7,230 - 4,079 01-110-54-00-5426 PUBLISHING & ADVERTISING5,793 5,033 5,000 2,500 5,000 5,000 5,000 5,000 5,000 01-110-54-00-5430 PRINTING & DUPLICATING1,036 1,279 7,000 3,500 6,000 6,000 6,000 6,000 6,000 01-110-54-00-5440 TELECOMMUNICATIONS26,499 32,921 35,000 42,000 35,000 35,000 35,000 35,000 35,000 01-110-54-00-5448 FILING FEES67 - 500 500 500 500 500 500 500 01-110-54-00-5451 CODIFICATION7,493 2,272 10,000 5,700 10,000 10,000 10,000 10,000 10,000 01-110-54-00-5452 POSTAGE & SHIPPING440 311 2,500 750 1,500 1,500 1,500 1,500 1,500 01-110-54-00-5460 DUES & SUBSCRIPTIONS22,406 22,489 22,000 22,000 26,200 26,200 26,200 26,200 26,200 01-110-54-00-5462 PROFESSIONAL SERVICES10,777 9,725 12,000 14,000 14,000 14,000 14,000 14,000 14,000 01-110-54-00-5480UTILITIES64,458 40,210 35,730 42,500 45,050 47,753 50,618 53,655 56,874 01-110-54-00-5485RENTAL & LEASE PURCHASE2,709 2,792 7,500 4,000 7,000 7,000 7,000 7,000 7,000 01-110-54-00-5488 OFFICE CLEANING13,089 12,915 26,022 15,000 11,250 11,588 11,936 12,294 12,663 01-110-56-00-5610 OFFICE SUPPLIES11,598 9,164 10,000 10,000 10,000 10,000 10,000 10,000 10,000 966,619$ 822,343$ 892,366$ 857,952 980,687$ 1,015,772$ 1,050,703$ 1,076,347$ 1,114,883$ Administration Department Expenditures5 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries283,247$ 316,610$ 336,380$ 329,000$ 387,649$ 388,978$ 400,647$ 412,666$ 425,046$ Benefits97,908 98,451 134,729 122,481 139,321 148,694 158,375 168,717 179,813 Contractual Services128,758 119,345 125,418 118,603 141,235 141,133 142,155 144,403 147,518 Supplies3,153 1,820 2,500 2,000 2,500 2,500 2,500 2,500 2,500 Total Finance513,066$ 536,226$ 599,027$ 572,084$ 670,705$ 681,305$ 703,677$ 728,286$ 754,877$ FINANCE DEPARTMENTThe Finance Department is responsible for the accounting, internal controls, external reporting and auditing of all financial transactions. The Finance Department is in charge of preparing for the annual audit, utility billing, receivables, payables, treasury management and payroll and works with administration in the preparation of the annual budget. Personnel are budgeted in the General and Water Funds.$0$200$400$600$800Thousands6 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionFinance01-120-50-00-5010 SALARIES & WAGES 283,247$ 316,610$ 336,380$ 329,000$ 387,649$ 388,978$ 400,647$ 412,666$ 425,046$ 01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTION 31,395 32,884 30,321 28,000 26,065 28,045 29,768 31,569 33,494 01-120-52-00-5214 FICA CONTRIBUTION 20,418 22,937 24,548 24,548 28,816 29,680 30,570 31,487 32,432 01-120-52-00-5216 GROUP HEALTH INSURANCE 41,116 37,512 74,496 65,244 78,709 85,006 91,806 99,150 107,082 01-120-52-00-5222 GROUP LIFE INSURANCE 225 362 382 370 434 434 438 442 446 01-120-52-00-5223 DENTAL INSURANCE 4,125 4,132 4,339 3,695 4,639 4,871 5,115 5,371 5,640 01-120-52-00-5224 VISION INSURANCE 629 624 643 624 658 658 678 698 719 01-120-54-00-5412 TRAINING & CONFERENCES 1,220 140 3,500 2,750 3,500 3,500 3,500 3,500 3,500 01-120-54-00-5414 AUDITING SERVICES 31,400 35,900 28,695 28,695 29,300 29,905 30,510 31,115 35,000 01-120-54-00-5415 TRAVEL & LODGING - - 600 50 750 750 750 750 750 01-120-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK1,454 3,736 2,223 1,622 3,335 2,290 2,359 3,644 2,505 01-120-54-00-5430 PRINTING & DUPLICATING2,344 3,265 3,250 3,250 4,000 4,000 4,000 4,000 4,000 01-120-54-00-5440TELECOMMUNICATIONS1,593 2,049 2,250 2,136 2,300 2,300 2,300 2,300 2,300 01-120-54-00-5452POSTAGE & SHIPPING912 1,044 1,200 1,100 1,300 1,300 1,300 1,300 1,300 01-120-54-00-5460 DUES & SUBSCRIPTIONS745 510 1,500 1,000 1,500 1,500 1,500 1,500 1,500 01-120-54-00-5462 PROFESSIONAL SERVICES87,031 70,638 80,000 75,000 80,000 80,000 80,000 80,000 80,000 01-120-54-00-5485 RENTAL & LEASE PURCHASE2,059 2,063 2,200 3,000 4,000 4,000 4,000 4,000 4,000 01-120-54-00-5488 OFFICE CLEANING- - - - 11,250 11,588 11,936 12,294 12,663 01-120-56-00-5610 OFFICE SUPPLIES3,153 1,820 2,500 2,000 2,500 2,500 2,500 2,500 2,500 513,066$ 536,226$ 599,027$ 572,084 670,705$ 681,305$ 703,677$ 728,286$ 754,877$ Finance Department Expenditures7 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries3,027,146$ 3,363,402$ 3,636,535$ 3,510,334$ 3,800,222$ 3,945,692$ 4,160,347$ 4,352,783$ 4,601,418$ Benefits2,065,536 2,199,861 2,325,779 2,259,598 2,391,759 2,493,070 2,666,261 2,823,009 2,982,123 Contractual Services477,185 316,253 343,448 335,585 487,331 560,643 583,561 534,480 589,263 Supplies116,549 139,387 129,975 149,326 155,600 161,666 169,280 176,752 183,444 Total Police 5,686,416$ 6,018,903$ 6,435,737$ 6,254,843$ 6,834,912$ 7,161,071$ 7,579,449$ 7,887,024$ 8,356,248$ POLICE DEPARTMENTThe mission of the Yorkville Police Department is to work in partnership with the community to protect life and property, assist neighborhoods with solving their problems and enhance the quality of life in our City.$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,000Thousands8 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPolice01-210-50-00-5008 SALARIES - POLICE OFFICERS 1,912,488$ 2,005,286$ 2,132,588$ 2,035,000$ 2,241,458$ 2,346,495$ 2,455,818$ 2,569,579$ 2,770,523$ 01-210-50-00-5011 SALARIES - COMMAND STAFF 394,701 473,178 551,192 550,500 573,567 590,774 673,497 693,702 714,513 01-210-50-00-5012 SALARIES - SERGEANTS 388,883 559,317 574,834 574,834 597,691 615,622 634,091 653,114 672,707 01-210-50-00-5013 SALARIES - POLICE CLERKS 167,504 165,838 166,921 165,000 176,506 181,801 203,441 242,888 250,175 01-210-50-00-5014 SALARIES - CROSSING GUARD 22,490 27,597 30,000 25,000 30,000 30,000 30,000 30,000 30,000 01-210-50-00-5015 PART-TIME SALARIES 53,925 56,665 70,000 60,000 70,000 70,000 52,500 52,500 52,500 01-210-50-00-5020 OVERTIME 87,155 75,521 111,000 100,000 111,000 111,000 111,000 111,000 111,000 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 18,723 17,232 15,046 14,000 11,868 13,108 19,945 23,703 25,148 01-210-52-00-52131,230,604 1,334,771 1,334,771 1,334,771 1,378,837 1,400,000 1,425,000 1,450,000 1,450,000 01-210-52-00-5214 FICA CONTRIBUTION 225,698 249,950 270,666 266,000 282,882 294,115 311,595 326,219 345,044 01-210-52-00-5216GROUP HEALTH INSURANCE544,727 547,823 649,929 591,313 660,847 726,187 843,040 950,532 1,082,102 01-210-52-00-5222 GROUP LIFE INSURANCE2,546 4,228 4,331 4,107 4,240 4,240 4,528 4,708 4,976 01-210-52-00-5223DENTAL INSURANCE37,173 39,843 44,463 43,201 46,703 49,038 55,107 60,279 66,634 01-210-52-00-5224VISION INSURANCE6,065 6,014 6,573 6,206 6,382 6,382 7,046 7,568 8,219 01-210-54-00-5410 TUITION REIMBURSEMENT14,665 12,864 6,250 6,250 12,142 5,000 - - - 01-210-54-00-5411 POLICE COMMISSION 15,865 5,171 7,810 7,810 18,000 8,000 8,000 18,000 8,000 01-210-54-00-5412 TRAINING & CONFERENCE49,891 24,817 24,500 24,500 24,500 24,500 24,500 24,500 24,500 01-210-54-00-5413 TRAINING COORDINATOR SERVICES- - - - 50,000 52,500 55,125 57,881 60,775 01-210-54-00-5415 TRAVEL & LODGING2,763 2,066 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-210-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK218,334 91,732 47,825 47,825 129,173 215,350 224,906 156,692 214,697 01-210-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK208 3,518 21,276 17,627 3,216 3,733 18,172 3,514 4,079 01-210-54-00-5430 PRINTING & DUPLICATING2,448 3,797 5,000 4,000 5,000 5,000 5,000 5,000 5,000 01-210-54-00-5437VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 49,698 51,640 01-210-54-00-5440TELECOMMUNICATIONS41,696 40,158 43,500 43,500 35,000 35,000 35,000 35,000 35,000 01-210-54-00-5452 POSTAGE & SHIPPING854 702 1,600 1,100 1,450 1,450 1,450 1,450 1,450 01-210-54-00-5460 DUES & SUBSCRIPTIONS14,602 9,997 11,000 12,200 12,200 12,200 12,200 12,200 12,200 01-210-54-00-5462 PROFESSIONAL SERVICES34,992 29,959 45,115 45,115 46,000 46,000 46,000 46,000 46,000 01-210-54-00-5467 ADJUDICATION SERVICES13,206 14,046 22,050 22,050 22,050 22,050 22,050 22,050 22,050 01-210-54-00-5469 NEW WORLD & LIVE SCAN- 1,995 2,000 2,000 2,000 2,000 2,000 2,000 2,000 01-210-54-00-5472 KENDALL CO JUVE PROBATION1,793 6,608 6,500 6,608 6,600 6,600 6,600 6,600 6,600 01-210-54-00-5485 RENTAL & LEASE PURCHASE4,857 4,825 6,000 6,000 8,000 8,000 8,000 8,000 8,000 01-210-54-00-5488 OFFICE CLEANING13,089 12,724 26,022 28,000 42,000 43,260 44,558 45,895 47,272 01-210-54-00-5495OUTSIDE REPAIR & MAINTENANCE47,922 51,274 57,000 51,000 60,000 60,000 60,000 30,000 30,000 01-210-56-00-5600WEARING APPAREL21,088 14,963 15,000 15,000 15,000 15,000 15,000 15,000 15,000 01-210-56-00-5610 OFFICE SUPPLIES4,344 7,487 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-210-56-00-5620 OPERATING SUPPLIES20,763 31,366 17,100 17,100 17,000 17,000 17,000 17,000 17,000 01-210-56-00-5650 COMMUNITY SERVICES1,368 2,947 3,000 3,000 3,000 3,000 3,000 3,000 3,000 01-210-56-00-5690 BALLISTIC VESTS6,865 4,440 3,375 5,805 6,450 5,400 5,400 4,725 2,700 EMPLOYER CONTRIBUTION - POLICE PENSION9 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription01-210-56-00-5695 GASOLINE53,119 70,454 78,000 95,000 101,650 108,766 116,380 124,527 133,244 01-210-56-00-5696 AMMUNITION9,002 7,730 9,000 8,921 8,000 8,000 8,000 8,000 8,000 5,686,416$ 6,018,903$ 6,435,737$ 6,254,843 6,834,912$ 7,161,071$ 7,579,449$ 7,887,024$ 8,356,248$ Police Department Expenditures10 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries530,591$ 602,702$ 743,420$ 740,000$ 852,944$ 878,532$ 904,888$ 932,035$ 959,996$ Benefits183,273 200,528 256,234 230,195 288,325 308,966 328,630 349,609 372,092 Contractual Services102,055 340,487 353,093 340,953 166,402 211,907 218,048 223,630 174,041 Supplies12,179 11,175 28,000 30,250 23,700 24,449 25,250 26,108 27,026 Total Community Development828,098$ 1,154,892$ 1,380,747$ 1,341,398$ 1,331,371$ 1,423,854$ 1,476,816$ 1,531,382$ 1,533,155$ COMMUNITY DEVELOPMENT DEPARTMENTThe primary focus of the Community Development Department is to ensure that all existing and new construction is consistent with the overall development goals of the City which entails short and long-range planning, administration of zoning regulations, building permits issuance and code enforcement. The department also provides staff support to the City Council, Plan Commission, Zoning Board of Appeals and Park Board and assists in the review of all development plans proposed within the United City of Yorkville.$0$500$1,000$1,500$2,000Thousands11 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCommunity Development01-220-50-00-5010 SALARIES & WAGES 530,591$ 602,702$ 743,420$ 740,000$ 852,944$ 878,532$ 904,888$ 932,035$ 959,996$ 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 59,535 62,128 67,011 62,000 57,351 63,342 67,233 71,301 75,648 01-220-52-00-5214 FICA CONTRIBUTION 39,361 44,979 55,572 55,572 63,790 65,704 67,675 69,705 71,796 01-220-52-00-5216 GROUP HEALTH INSURANCE 76,505 84,594 121,479 100,667 150,781 162,843 175,870 189,940 205,135 01-220-52-00-5222 GROUP LIFE INSURANCE 420 608 940 975 1,071 1,071 1,082 1,093 1,104 01-220-52-00-5223 DENTAL INSURANCE 6,371 7,088 9,733 9,550 13,477 14,151 14,859 15,602 16,382 01-220-52-00-5224 VISION INSURANCE 1,081 1,131 1,499 1,431 1,855 1,855 1,911 1,968 2,027 01-220-54-00-5412 TRAINING & CONFERENCES 3,277 1,605 7,850 4,500 7,850 7,850 7,850 7,850 7,850 01-220-54-00-5415 TRAVEL & LODGING 3 1,426 7,000 6,300 7,000 7,000 7,000 7,000 7,000 01-220-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK - 110,395 - - - - - - - 01-220-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- 5,910 8,518 8,428 3,577 3,244 9,037 3,908 3,545 01-220-54-00-5426 PUBLISHING & ADVERTISING696 3,522 2,500 2,000 2,500 2,500 2,500 2,500 2,500 01-220-54-00-5430PRINTING & DUPLICATING1,007 835 3,000 3,000 3,000 3,000 3,000 3,000 3,000 01-220-54-00-5437VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 10,353 10,758 01-220-54-00-5440 TELECOMMUNICATIONS2,986 3,403 5,000 5,000 7,000 7,000 7,000 7,000 7,000 01-220-54-00-5452 POSTAGE & SHIPPING103 123 500 500 500 1,000 1,000 1,000 1,000 01-220-54-00-5459 INSPECTIONS79,895 160,270 90,000 85,000 90,000 90,000 90,000 90,000 90,000 01-220-54-00-5460 DUES & SUBSCRIPTIONS1,990 2,112 3,500 3,500 3,500 3,500 3,500 3,500 3,500 01-220-54-00-5462 PROFESSIONAL SERVICES8,368 46,690 215,000 215,000 20,000 65,000 65,000 65,000 15,000 01-220-54-00-5485 RENTAL & LEASE PURCHASE2,269 2,269 5,500 3,000 5,500 5,500 5,500 5,500 5,500 01-220-54-00-5488 OFFICE CLEANING- - - - 11,250 11,588 11,936 12,294 12,663 01-220-54-00-5490 VEHICLE MAINTENANCE SERVICES1,461 1,927 4,725 4,725 4,725 4,725 4,725 4,725 4,725 01-220-56-00-5610OFFICE SUPPLIES916 1,675 2,000 2,000 2,000 2,000 2,000 2,000 2,000 01-220-56-00-5620OPERATING SUPPLIES7,248 4,533 18,250 18,250 11,000 11,000 11,000 11,000 11,000 01-220-56-00-5695 GASOLINE4,015 4,967 7,750 10,000 10,700 11,449 12,250 13,108 14,026 828,098$ 1,154,892$ 1,380,747$ 1,341,398 1,331,371$ 1,423,854$ 1,476,816$ 1,531,382$ 1,533,155$ Community Development Department Expenditures12 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries466,321$ 524,901$ 628,489$ 611,689$ 701,220$ 720,277$ 739,905$ 760,122$ 780,946$ Benefits204,868 220,161 265,916 252,634 243,709 261,129 277,890 295,785 314,974 Contractual Services2,110,084 1,713,870 2,294,645 2,383,124 3,124,059 2,447,793 2,717,929 2,965,219 2,910,192 Supplies90,590 113,639 133,300 108,325 159,547 155,951 158,524 161,277 164,222 Total Public Works 2,871,863$ 2,572,571$ 3,322,350$ 3,355,772$ 4,228,535$ 3,585,150$ 3,894,248$ 4,182,403$ 4,170,334$ PUBLIC WORKS DEPARTMENT - STREET OPERATIONS / HEALTH & SANITATIONThe Public Works Department is an integral part of the United City of Yorkville. We provide high quality drinking water, efficient disposal of sanitary waste and maintain a comprehensive road and storm sewer network to ensure the safety and quality of life for the citizens of Yorkville.$0$1,000$2,000$3,000$4,000$5,000Thousands13 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPublic Works - Street Operations01-410-50-00-5010 SALARIES & WAGES 435,874$ 493,536$ 589,189$ 589,189$ 635,220$ 654,277$ 673,905$ 694,122$ 714,946$ 01-410-50-00-5015 PART-TIME SALARIES - 3,870 16,800 - 36,000 36,000 36,000 36,000 36,000 01-410-50-00-5020 OVERTIME 30,447 27,495 22,500 22,500 30,000 30,000 30,000 30,000 30,000 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 50,696 52,811 55,137 53,250 44,728 49,336 52,300 55,395 58,702 01-410-52-00-5214 FICA CONTRIBUTION 33,576 38,377 46,684 46,684 52,357 53,928 55,546 57,212 58,928 01-410-52-00-5216 GROUP HEALTH INSURANCE 111,839 118,132 150,660 139,728 134,167 144,900 156,492 169,011 182,532 01-410-52-00-5222 GROUP LIFE INSURANCE 437 1,049 799 1,041 774 774 782 790 798 01-410-52-00-5223 DENTAL INSURANCE 7,171 8,534 10,908 10,451 10,157 10,665 11,198 11,758 12,346 01-410-52-00-5224 VISION INSURANCE 1,149 1,258 1,728 1,480 1,526 1,526 1,572 1,619 1,668 01-410-54-00-5412 TRAINING & CONFERENCES 210 - 6,000 3,000 6,000 6,000 6,000 6,000 6,000 01-410-54-00-5415 TRAVEL & LODGING70 8 3,000 2,000 3,000 3,000 3,000 3,000 3,000 01-410-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK622,551 108,000 549,408 549,408 1,113,569 423,646 558,146 662,646 455,146 01-410-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- 453 8,780 6,866 - 2,886 9,315 - 3,153 01-410-54-00-5435TRAFFIC SIGNAL MAINTENANCE4,690 16,406 20,000 45,000 100,000 30,000 30,000 30,000 30,000 01-410-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 37,272 38,729 01-410-54-00-5440 TELECOMMUNICATIONS3,610 4,866 7,600 6,000 7,600 7,600 7,600 7,600 7,600 01-410-54-00-5455 MOSQUITO CONTROL- - 6,615 7,404 7,404 7,774 8,163 8,571 9,000 01-410-54-00-5458 TREE & STUMP MAINTENANCE17,000 12,750 30,000 20,000 30,000 30,000 30,000 30,000 30,000 01-410-54-00-5462 PROFESSIONAL SERVICES12,287 11,753 9,225 12,000 12,000 12,000 12,000 12,000 12,000 01-410-54-00-5483 JULIE SERVICES1,097 4,002 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-410-54-00-5485 RENTAL & LEASE PURCHASE3,536 3,379 6,000 10,000 35,000 10,000 10,000 10,000 10,000 01-410-54-00-5488 OFFICE CLEANING1,290 1,270 1,460 1,290 1,355 1,396 1,438 10,000 10,000 01-410-54-00-5490VEHICLE MAINTENANCE SERVICES75,004 73,825 65,000 105,000 80,000 65,000 65,000 32,500 32,500 01-410-56-00-5600WEARING APPAREL3,884 5,077 8,000 11,025 8,000 8,000 8,000 8,000 8,000 01-410-56-00-5620 OPERATING SUPPLIES5,199 19,760 18,000 14,000 21,000 20,000 20,000 20,000 20,000 01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES35,523 39,293 30,000 30,000 35,000 35,000 35,000 35,000 35,000 01-410-56-00-5630 SMALL TOOLS & EQUIPMENT5,573 8,921 24,000 14,000 15,000 10,000 10,000 10,000 10,000 01-410-56-00-5640 REPAIR & MAINTENANCE8,708 11,782 20,000 6,000 45,000 45,000 45,000 45,000 45,000 01-410-56-00-5665 JULIE SUPPLIES1,738 650 1,200 1,200 1,200 1,200 1,200 1,200 1,200 01-410-56-00-5695 GASOLINE29,965 28,156 32,100 32,100 34,347 36,751 39,324 42,077 45,022 1,503,124$ 1,095,413$ 1,745,293$ 1,745,116 2,504,904$ 1,741,159$ 1,921,481$ 2,071,273$ 1,911,770$ Public Works - Health & Sanitation01-540-54-00-5441 GARBAGE SERVICES - SENIOR SUBSIDY 41,868$ 43,794$ 43,036$ 43,036$ 46,049$ 49,272$ 52,721$ 56,411$ 60,360$ 01-540-54-00-5442 GARBAGE SERVICES 1,318,644 1,427,471 1,525,021 1,560,000$ 1,669,200 1,786,044 1,911,067 2,044,842 2,187,981 01-540-54-00-5443 LEAF PICKUP8,227 5,893 9,000 7,620 8,382 8,675 8,979 9,877 10,223 1,368,739$ 1,477,158$ 1,577,057$ 1,610,656 1,723,631$ 1,843,991$ 1,972,767$ 2,111,130$ 2,258,564$ 2,871,863$ 2,572,571$ 3,322,350$ 3,355,772 4,228,535$ 3,585,150$ 3,894,248$ 4,182,403$ 4,170,334$ Public Works - Street Department ExpendituresPublic Works - Health & Sanitation Department ExpendituresTotal Public Works - Street & Sanitation Department Expenditures14 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedExpendituresSalaries1,350$ 4,703$ 2,000$ 6,908$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Benefits373,291 428,782 466,981 467,860 511,732 539,416 568,761 599,866 632,838 Contractual Services3,365,805 3,348,973 3,589,123 3,677,192 4,123,939 4,318,374 4,031,123 3,947,048 3,300,387 Supplies- - 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Contingency- - 22,000 - 75,000 75,000 75,000 75,000 75,000 Total Expenditures3,740,446$ 3,782,458$ 4,090,104$ 4,161,960$ 4,730,671$ 4,952,790$ 4,694,884$ 4,641,914$ 4,028,225$ Other Financing Uses3,426,628 6,797,039 5,759,405 7,862,328 4,241,084 4,678,067 4,590,696 4,725,729 5,127,136 Total Admin Services & Transfers7,167,074$ 10,579,497$ 9,849,509$ 12,024,288$ 8,971,755$ 9,630,857$ 9,285,580$ 9,367,643$ 9,155,361$ ADMINISTRATIVE SERVICES DEPARTMENTThe Administrative Services Department accounts for General Fund expenditures that are shared by all departments and cannot be easily classified in one department or the other. These expenditures include such items as tax rebates, shared services, information technology, bad debt, engineering services, legal expenditures and interfund transfers. $0$2,000$4,000$6,000$8,000$10,000$12,000$14,000Thousands15 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionAdministrative Services01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES 1,350$ 4,703$ 2,000$ 6,908$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 01-640-52-00-5230 UNEMPLOYMENT INSURANCE10,064 15,312 16,500 14,761 16,000 16,000 16,000 16,000 16,000 01-640-52-00-5231 LIABILITY INSURANCE325,209 369,608 405,061 419,447 461,392 489,076 518,421 549,526 582,498 01-640-52-00-5240 RETIREES - GROUP HEALTH INSURANCE37,897 41,950 45,420 33,652 34,340 34,340 34,340 34,340 34,340 01-640-52-00-5241 RETIREES - DENTAL INSURANCE122 1,838 -------01-640-52-00-5242 RETIREES - VISION INSURANCE(1)74 -------01-640-54-00-5418 PURCHASING SERVICES56,309 37,114 55,707 11,065 -----01-640-54-00-5423 IDOR ADMINISTRATION FEE50,984 64,461 64,411 68,997 70,277 71,565 72,882 74,228 75,604 01-640-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK-1,278 -------01-640-54-00-5427 GC HOUSING RENTAL ASSISTANCE9,348 9,960 10,187 10,242 11,266 12,393 13,632 14,995 13,745 01-640-54-00-5428 UTILITY TAX REBATE7,703 8,627 -------01-640-54-00-5431LOCAL ECONOMIC SUPPORT PROGRAM734,250 --------01-640-54-00-5432 FACILITY MANAGEMENT SERVICES59,348 --------01-640-54-00-5434 GIS CONSORTIUM SERVICES----50,000 50,000 50,000 50,000 50,000 01-640-54-00-5439 AMUSEMENT TAX REBATE5,685 25,564 36,000 33,000 25,500 ----01-640-54-00-5449 KENCOM162,842 194,516 178,583 241,232 243,815 254,409 269,445 285,370 302,240 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES180,860 173,138 400,000 250,000 400,000 382,500 225,000 225,000 225,000 01-640-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK-86,745 154,526 166,140 218,320 199,750 208,262 216,670 222,741 01-640-54-00-5456 CORPORATE COUNSEL90,090 60,657 110,000 95,000 110,000 110,000 110,000 110,000 110,000 01-640-54-00-5461 LITIGATION COUNSEL65,917 61,263 100,000 60,000 100,000 100,000 100,000 100,000 100,000 01-640-54-00-5462 PROFESSIONAL SERVICES20,923 33,483 38,400 38,400 38,450 38,500 38,550 38,600 38,600 01-640-54-00-5463 SPECIAL COUNSEL36,188 12,391 35,000 20,000 35,000 35,000 35,000 35,000 35,000 01-640-54-00-5465 ENGINEERING SERVICES266,979 410,303 450,000 450,000 450,000 450,000 450,000 450,000 450,000 01-640-54-00-5473 KENDALL AREA TRANSIT11,775 35,325 25,000 23,550 29,438 32,382 35,620 39,182 43,100 01-640-54-00-5475 CABLE CONSORTIUM FEE--65,000 ------01-640-54-00-5478 SPECIAL CENSUS-----200,000 ---01-640-54-00-5481 HOTEL TAX REBATE60,077 124,574 99,000 126,000 126,000 126,000 126,000 126,000 126,000 01-640-54-00-5486 ECONOMIC DEVELOPMENT179,317 167,135 175,100 175,100 183,855 189,371 195,052 200,904 206,931 01-640-54-00-5491 CITY PROPERTY TAX REBATE1,287 1,328 1,368 1,370 1,418 1,468 1,519 1,572 1,627 01-640-54-00-5492 SALES TAX REBATE877,425 1,155,467 950,000 1,100,000 1,222,000 1,246,440 1,271,369 1,146,796 650,000 01-640-54-00-5493 BUSINESS DISTRICT REBATE 429,558 536,698 494,841 597,800 607,600 617,596 627,792 638,192 648,799 01-640-54-00-5494 ADMISSIONS TAX REBATE58,105 148,662 145,000 208,296 200,000 200,000 200,000 193,539 -01-640-54-00-5499 BAD DEBT835 284 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-640-56-00-5625 REIMBURSABLE REPAIRS--10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-640-70-00-7799 CONTINGENCY- -22,000 -75,00075,00075,00075,00075,000 3,740,446$ 3,782,458$ 4,090,104$ 4,161,960 4,730,671$ 4,952,790$ 4,694,884$ 4,641,914$ 4,028,225$ Administrative Services Department Expenditures16 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription01-640-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL1,442,336$ 1,091,989$ 804,352$ 2,902,227$ 603,012$ 195,067$ 13,794$ 758,721$ 754,474$ 01-640-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS- 3,324,556 776,443 776,443 100,170 718,413 727,716 1,139,032 1,399,704 01-640-99-00-9942 TRANSFER TO DEBT SERVICE310,231 320,425 322,075 322,198 - - - - - 01-640-99-00-9952 TRANSFER TO SEWER174,744 519,749 1,600,356 1,600,356 1,065,723 1,070,054 1,074,201 - - 01-640-99-00-9979 TRANSFER TO PARKS & RECREATION1,473,433 1,515,511 2,232,541 2,232,541 2,440,844 2,661,393 2,739,932 2,790,895 2,933,727 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS25,884 24,809 23,638 28,563 31,335 33,140 35,053 37,081 39,231 3,426,628$ 6,797,039$ 5,759,405$ 7,862,328 4,241,084$ 4,678,067$ 4,590,696$ 4,725,729$ 5,127,136$ 14,606,508$ 14,887,393$ 16,720,331$ 16,544,009$ 18,776,881$ 18,819,942$ 19,399,777$ 20,047,356$ 19,957,722$ 132,689$ 21,231$ -$ -$ -$ -$ -$ -$ -$ (3,426,628) (6,797,039) (5,759,405) (7,862,328) (4,241,084) (4,678,067) (4,590,696) (4,725,729) (5,127,136) (3,293,939)$ (6,775,808)$ (5,759,405)$ (7,862,328) (4,241,084)$ (4,678,067)$ (4,590,696)$ (4,725,729)$ (5,127,136)$ Surplus(Deficit) 1,660,294 1,454,746 (140,000) - - - - - - Fund Balance 9,172,354$ 10,627,100$ 9,398,466$ 10,627,100$ 10,627,100$ 10,627,100$ 10,627,100$ 10,627,100$ 10,627,100$ Fund Balance % 50.86% 49.01% 41.81% 43.54% 46.17% 45.23% 44.30% 42.90% 42.36%Other Financing Uses(Transfers Out)Transfers InTotal General Fund ExpendituresGeneral Fund Net Transfers17 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes16,034$ 16,034$ 21,500$ 21,501$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ Total Revenues16,034$ 16,034$ 21,500$ 21,501$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ ExpendituresContractual Services 19,295$ 4,688$59,200$ 10,000$ 60,640$ 13,640$ 13,640$ 15,368$ 15,368$ Total Expenditures19,295$ 4,688$59,200$ 10,000$ 60,640$ 13,640$ 13,640$ 15,368$ 15,368$ Surplus (Deficit)(3,261)$ 11,346$ (37,700)$ 11,501$ (36,640)$ 10,360$ 10,360$ 8,632$8,632$Ending Fund Balance10,231$ 21,576$ (22,635)$ 33,077$ (3,563)$ 6,797$17,157$ 25,789$ 34,421$ 53.02% 460.24% -38.23% 330.77%-5.88% 49.83% 125.78% 167.81% 223.98%Fox Hill SSA Fund (11)This fund was created for the purpose of maintaining the common areas of the Fox Hill Estates (SSA 2004-201) subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision.($40)($20)$0$20$40ThousandsFund Balance18 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedAdoptedAdoptedProjectedProjectedProjectedProjectedDescriptionFOX HILL SSA FUND - 1111-000-40-00-4000 PROPERTY TAXES16,034$ 16,034$ 21,500$ 21,501$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 16,034 16,034 21,500$ 21,501$ 24,000$ 24,000$ 24,000$ 24,000$ 24,000$ 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE19,295$ 4,688$ 59,200$ 10,000$ 60,640$ 13,640$ 13,640$ 15,368$ 15,368$ 19,295$ 4,688$ 59,200$ 10,000$ 60,640$ 13,640$ 13,640$ 15,368$ 15,368$ Surplus(Deficit)(3,261)11,346 (37,700)11,501 (36,640)10,360 10,360 8,632 8,632 Fund Balance10,231$ 21,576$ (22,635)$33,077$ (3,563)$6,797$ 17,157$ 25,789$ 34,421$ 53.02%460.24%-38.23%330.77%-5.88%49.83%125.78%167.81%223.98%Fox Hill SSA ExpendituresFox Hill SSA Revenues19 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes20,363$ 20,363$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ Total Revenues20,363$ 20,363$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ ExpendituresContractual Services 12,572$ 9,569$17,200$ 15,000$ 18,640$ 18,640$ 18,640$ 20,368$ 20,368$ Total Expenditures12,572$ 9,569$17,200$ 15,000$ 18,640$ 18,640$ 18,640$ 20,368$ 20,368$ Surplus (Deficit)7,791$10,794$ 3,800$6,000$2,360$2,360$2,360$632$ 632$ Ending Fund Balance(8,409)$ 2,386$754$ 8,386$10,746$ 13,106$ 15,466$ 16,098$ 16,730$ -66.89% 24.93%4.38% 55.91% 57.65% 70.31% 82.97% 79.04% 82.14%This fund was created for the purpose of maintaining the common areas of the Sunflower Estates (SSA 2006-119) subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision.Sunflower SSA Fund (12)($10)$0$10$20ThousandsFund Balance20 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionSUNFLOWER SSA FUND - 1212-000-40-00-4000 PROPERTY TAXES20,363$ 20,363$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 20,363$ 20,363$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 21,000$ 12-112-54-00-5416 POND MAINTENANCE4,275$ 3,268$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE8,2976,30112,20010,000 13,640$13,64013,640 15,368$15,368 12,572$ 9,569$ 17,200$ 15,000$ 18,640$ 18,640$ 18,640$ 20,368$ 20,368$ Surplus(Deficit)7,791 10,794 3,800 6,000 2,360 2,360 2,360 632 632 Fund Balance(8,409)$2,386$ 754$ 8,386$ 10,746$ 13,106$ 15,466$ 16,098$ 16,730$ -66.89%24.93%4.38%55.91%57.65%70.31%82.97%79.04%82.14%Sunflower SSA RevenuesSunflower SSA Expenditures21 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental1,387,340$ 1,255,645$ 1,175,560$ 1,151,443$ 994,400$ 1,012,699$ 1,051,964$ 1,134,451$ 1,155,551$ Investment Earnings1,402 1,846 1,000 70,0005,000 5,000 5,000 5,000 5,000 Total Revenues1,388,742$ 1,257,491$ 1,176,560$ 1,221,443$ 999,400$ 1,017,699$ 1,056,964$ 1,139,451$ 1,160,551$ ExpendituresSupplies 86,539$ 114,587$ 190,000$ 165,000$ 190,000$ 190,000$ 190,000$ 190,000$ 190,000$ Capital Outlay754,089 2,117,313 1,087,045 1,081,272 1,050,000 830,000 860,000 955,000 973,648 Total Expenditures840,628$ 2,231,900$ 1,277,045$ 1,246,272$ 1,240,000$ 1,020,000$ 1,050,000$ 1,145,000$ 1,163,648$ Surplus (Deficit)548,114$ (974,409)$ (100,485)$ (24,829)$ (240,600)$ (2,301)$ 6,964$(5,549)$ (3,097)$ Ending Fund Balance1,243,821$ 269,412$ 169,838$ 244,583$ 3,983$1,682$8,646$3,097$-$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.$0$500$1,000$1,500ThousandsFund Balance22 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionMOTOR FUEL TAX FUND - 1515-000-41-00-4112 MOTOR FUEL TAX 396,493$ 438,216$ 506,026$ 492,460 503,226 513,291 534,887 580,256 591,861 15-000-41-00-4113 MFT HIGH GROWTH79,463 79,463 79,463 79,463 79,463 79,463 79,463 79,463 79,463 15-000-41-00-4114 TRANSPORTATION RENEWAL TAX284,572 320,091 381,134 370,583 411,711 419,945 437,614 474,732 484,227 15-000-41-00-4115 REBUILD ILLINOIS626,812 417,875 208,937 208,937 -----15-000-45-00-45001,4021,8461,00070,0005,0005,0005,0005,0005,000 1,388,742$ 1,257,491$ 1,176,560$ 1,221,443$ 999,400$ 1,017,699$ 1,056,964$ 1,139,451$ 1,160,551$ 15-155-56-00-5618 SALT86,539$ 114,587$ 190,000$ 165,000$ 190,000$ 190,000$ 190,000$ 190,000$ 190,000$ 15-155-60-00-6005 FOX HILL IMPROVEMENTS- 1,253,625 - - - - - - - 15-155-60-00-6025 ROAD TO BETTER ROADS PROGRAM655,303 789,901 1,000,000 1,000,000 1,000,000 780,000 810,000 905,000 923,648 15-155-60-00-6028 PAVEMENT STRIPING PROGRAM24,999 - 50,000 50,528 50,000 50,000 50,000 50,000 50,000 15-155-60-00-6079 ROUTE 47 EXPANSION73,78773,78737,04530,744 - -- -- 840,628$ 2,231,900$ 1,277,045$ 1,246,272$ 1,240,000$ 1,020,000$ 1,050,000$ 1,145,000$ 1,163,648$ Surplus(Deficit)548,114 (974,409)(100,485)(24,829)(240,600)(2,301)6,964 (5,549)(3,097)Fund Balance1,243,821$ 269,412$ 169,838$ 244,583$ 3,983$ 1,682$ 8,646$ 3,097$ -$Motor Fuel Tax RevenuesMotor Fuel Tax ExpendituresINVESTMENT EARNINGS23 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesIntergovernmental-$ -$ 1,174,620$ 41,652$ -$ 42,000$ -$ -$ -$ Licenses & Permits486,868 216,195 52,500 405,000 103,000$ 103,000 103,000 103,000 103,000 Charges for Service787,642 837,007 846,600 871,000 897,130$ 915,073 933,374 952,041 971,082 Investment Earnings69 4,712 150 28,000 25,000$ 20,000 20,000 20,000 20,000 Reimbursements127,867 1,619,840 1,117,000 1,035,817 1,445,653$ 6,500 74,000 - 43,000 Miscellaneous45,823 - - - -$ - - - - Total Revenues1,448,269$ 2,677,754$ 3,190,870$ 2,381,469$ 2,470,783$ 1,086,573$ 1,130,374$ 1,075,041$ 1,137,082$ Other Financing Sources1,442,336 3,138,492 804,352 2,902,227 603,012$ 195,067 13,794 758,721 754,474 Total Revenues and Transfers2,890,605$ 5,816,246$ 3,995,222$ 5,283,696$ 3,073,795$ 1,281,640$ 1,144,168$ 1,833,762$ 1,891,556$ ExpendituresContractual Services 292,619$ 230,327$ 145,302$ 123,816$ 140,075$ 147,071$ 244,487$ 162,348$ 170,680$ Supplies109,435 60,490 105,000 87,000 115,000 115,000 115,000 115,000 115,000 Capital Outlay2,399,218 2,674,678 4,918,224 2,215,598 3,724,254 1,308,750 1,174,000 1,005,000 879,352 Debt Service321,338 315,338 319,338 319,338 313,038 316,738 315,138 313,388 321,200 Total Expenditures3,122,610$ 3,280,833$ 5,487,864$ 2,745,752$ 4,292,367$ 1,887,559$ 1,848,625$ 1,595,736$ 1,486,232$ Other Financing Uses236,584 489,382 104,209 104,209 104,627 104,034 55,366 54,738 54,948 Total Expenditures & Transfers3,359,194$ 3,770,215$ 5,592,073$ 2,849,961$ 4,396,994$ 1,991,593$ 1,903,991$ 1,650,474$ 1,541,180$ Surplus (Deficit)(468,589)$ 2,046,031$ (1,596,851)$ 2,433,735$ (1,323,199)$ (709,953)$ (759,823)$ 183,288$ 350,376$ Ending Fund Balance119,569$ 2,165,601$ 254,218$ 4,599,336$ 3,276,137$ 2,566,184$ 1,806,361$ 1,989,649$ 2,340,025$ City-Wide Capital Fund (23)The City-Wide Capital Fund is used to maintain existing and construct new public infrastructure, and to fund other improvements that benefit the public. $0$1,000$2,000$3,000$4,000$5,000ThousandsFund Balance24 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCITY-WIDE CAPITAL FUND - 2323-000-41-00-4163-$ -$ 476,475$ 41,652$ -$ -$ -$ -$ -$ 23-000-41-00-4164- - 300,000 - - - - - - 23-000-41-00-4165 FEDERAL GRANTS - STP VAN EMMON - - 398,145 - - 42,000 - - - 23-000-42-00-4210 BUILDING PERMITS 240,594 203,480 - 215,000 - - - - - 23-000-42-00-4214 DEVELOPMENT FEES - CW CAPITAL 1,585 4,715 2,500 15,000 3,000 3,000 3,000 3,000 3,000 23-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG 132,689 - - - - - - - - 23-000-42-00-4222 ROAD CONTRIBUTION FEE 112,000 8,000 50,000 175,000 100,000 100,000 100,000 100,000 100,000 23-000-44-00-4440 ROAD INFRASTRUCTURE FEE 787,642 837,007 846,600 871,000 897,130 915,073 933,374 952,041 971,082 23-000-45-00-450069 4,712 150 28,000 25,000 20,000 20,000 20,000 20,000 23-000-46-00-4606 REIMB - COM ED - - 145,000 - 125,759 - - - - 23-000-46-00-4607 REIMB - BLACKBERRY WOODS4,767 - - - - - - - - 23-000-46-00-4612 REIMB - GRANDE RESERVE IMPROVEMENTS15,355 1,601,412 750,000 1,003,044 1,115,000 - - - - 23-000-46-00-4618REIMB - BRISTOL BAY ANNEX- - - - - 6,500 74,000 - 43,000 23-000-46-00-4621REIMB - FOUNTAIN VILLAGE1,175 165 - - - - - - - 23-000-46-00-4636 REIMB - RAINTREE VILLAGE84,494 6,355 190,000 - 204,894 - - - - 23-000-46-00-4660 REIMB - PUSH FOR THE PATH- - 26,523 26,523 - - - - - 23-000-46-00-4690 REIMB - MISCELLANEOUS 22,076 11,908 5,477 6,250 - - - - - 23-000-48-00-4850 MISCELLANEOUS INCOME45,823 - - - - - - - - 1,448,269$ 2,677,754$ 3,190,870$ 2,381,469$ 2,470,783$ 1,086,573$ 1,130,374$ 1,075,041$ 1,137,082$ 23-000-49-00-4900 BOND PROCEEDS - - - - - - - - - 23-000-49-00-4903 PREMIUM ON BOND ISSUANCE - - - - - - - - - 23-000-49-00-4901 TRANSFER FROM GENERAL 1,442,336 1,091,989 804,352 2,902,227 603,012 195,067 13,794 758,721 754,474 23-000-49-00-4924 TRANSFER FROM BUILDINGS & GROUNDS- 2,046,503 - - - - - - - 1,442,336$ 3,138,492$ 804,352$ 2,902,227$ 603,012$ 195,067$ 13,794$ 758,721$ 754,474$ 2,890,605$ 5,816,246$ 3,995,222$ 5,283,696$ 3,073,795$ 1,281,640$ 1,144,168$ 1,833,762$ 1,891,556$ City-Wide - Buildings & Grounds Expenditures23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES 75,728$ -$ -$ -$ -$ -$ -$ -$ -$ 23-216-56-00-5626 HANGING BASKETS 320 - - - - - - - - 23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 67,387 - - - - - - - - 23-216-60-00-6011 PROPERTY ACQUISITION2,046,503 - - - - - - - - 2,189,938$ -$ -$ -$ -$ -$ -$ -$ -$ 23-216-99-00-9901 TRANSFER TO GENERAL132,689$ -$ -$ -$ -$ -$ -$ -$ -$ 132,689$ -$ -$ -$ -$ -$ -$ -$ -$ 2,322,627$ -$ -$ -$ -$ -$ -$ -$ -$ City-Wide Capital RevenuesOther Financing SourcesFEDERAL GRANTS - STP BRISTOL RIDGEFEDERAL GRANTS - DCEO DOWNTOWNCity-Wide - Buildings & Grounds ExpendituresTotal City-Wide Capital Revenues & TransfersOther Financing UsesINVESTMENT EARNINGSCity-Wide - Buildings & Grounds Expenditures & Transfers25 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCity-Wide Capital Expenditures23-230-54-00-5402 BOND ISSUANCE COSTS -$ -$ -$ -$ -$ -$ -$ -$ -$ 23-230-54-00-5462 PROFESSIONAL SERVICES - - 10,000 - 10,000 10,000 10,000 10,000 10,000 23-230-54-00-5465 ENGINEERING SERVICES109,350 126,167 17,000 12,341 12,000 12,000 102,000 12,000 12,000 23-230-54-00-5482 STREET LIGHTING106,402 103,350 116,827 110,000 116,600 123,596 131,012 138,873 147,205 23-230-54-00-5498 PAYING AGENT FEES475 475 475 475 475 475 475 475 475 23-230-54-00-5499 BAD DEBT664 335 1,000 1,000 1,000 1,000 1,000 1,000 1,000 23-230-56-00-5619 SIGNS15,788 10,751 15,000 15,000 15,000 15,000 15,000 15,000 15,000 23-230-56-00-5632 ASPHALT PATCHING5,612 5,264 35,000 10,000 35,000 35,000 35,000 35,000 35,000 23-230-56-00-5637 SIDEWALK CONSTRUCTION SUPPLIES5,210 7,500 10,000 7,000 10,000 10,000 10,000 10,000 10,000 23-230-56-00-5642 STREET LIGHTING & OTHER SUPPLIES15,118 36,975 45,000 55,000 55,000 55,000 55,000 55,000 55,000 23-230-60-00-6005 FOX HILL IMPROVEMENTS- 158 75,000 135,732 60,000 - - - - 23-230-60-00-6012 MILL ROAD IMPROVEMENTS41,252 1,560,439 200,000 448,969 - - - - - 23-230-60-00-6014BLACKBERRY WOODS4,767 - - - - - - - - 23-230-60-00-6016US 34 (CENTER / ELDAMAIN RD) PROJECT - - 106,576 - 107,000 - - - - 23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION1,175 - - - - - - - - 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM103,363 812,945 1,435,000 678,573 1,154,360 780,000 750,000 655,000 636,352 23-230-60-00-6032 BRISTOL RIDGE ROAD IMPROVEMENTS- 76,381 635,300 151,895 - - - - - 23-230-60-00-6033 SHARED USE PATH MAINTENANCE PROGRAM- - 140,000 - - - - - - 23-230-60-00-6036 RAINTREE VILLAGE IMPROVEMENTS84,494 6,355 190,000 - 204,894 - - - - 23-230-60-00-6037 PARKING LOT MAINTENANCE PROGRAM - - 151,000 5,000 - - - - - 23-230-60-00-6041 SIDEWALK REPLACEMENT PROGRAM6,709 159,960 200,000 180,000 200,000 200,000 200,000 200,000 200,000 23-230-60-00-6058 ROUTE 71 (RTE 47 / RTE 126) PROJECT110,955 - 25,253 - 26,000 - - - - 23-230-60-00-6059US 34 (IL 47 / ORCHARD RD) PROJECT - - 84,903 - 85,000 - - - - 23-230-60-00-6063ROUTE 47 (RTE 30 / WATER PARK WAY)- - - - - 150,000 150,000 150,000 - 23-230-60-00-6071 BASELINE ROAD IMPROVEMENTS- - 35,000 35,000 575,000 - - - - 23-230-60-00-6073 REBUILD DOWNTOWN PROJECT- - 330,192 - - - - - - 23-230-60-00-6085 CORNEILS ROAD IMPROVEMENTS- - 145,000 - 145,000 - - - - 23-230-60-00-6087 KENNEDY ROAD (FREEDOM PLACE)- - 100,000 100,000 1,100,000 - - - - 23-230-60-00-6088 KENNEDY ROAD (NORTH)- 58,440 450,000 448,520 15,000 - - - - 23-230-60-00-6089 VAN EMMON STREET IMPROVEMENTS- - 583,000 - 52,000 172,250 - - - 23-230-60-00-6094 KENNEDY ROAD BIKE TRAIL - - 32,000 31,909 - - - - - 23-230-60-00-6098 BRISTOL BAY SUBDIVISION- - - - - 6,500 74,000 - 43,000 Debt Service - 2025 Bond23-230-78-00-8000PRINCIPAL PAYMENT- - - - - - - - - 23-230-78-00-8050INTEREST PAYMENT- - - - - - - - - 26 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDebt Service - 2014A Bond23-230-78-00-8000 PRINCIPAL PAYMENT 200,000 200,000 210,000 210,000 210,000 220,000 225,000 230,000 245,000 23-230-78-00-8050 INTEREST PAYMENT121,338 115,338 109,338 109,338 103,038 96,738 90,138 83,388 76,200 932,672$ 3,280,833$ 5,487,864$ 2,745,752$ 4,292,367$ 1,887,559$ 1,848,625$ 1,595,736$ 1,486,232$ 23-230-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS -$ 384,824$ -$ -$ -$ -$ -$ -$ -$ 23-230-99-00-9951 TRANSFER TO WATER103,895 104,558 104,209 104,209 104,627 104,034 55,366 54,738 54,948 103,895$ 489,382$ 104,209$ 104,209$ 104,627$ 104,034$ 55,366$ 54,738$ 54,948$ 1,036,567$ 3,770,215$ 5,592,073$ 2,849,961$ 4,396,994$ 1,991,593$ 1,903,991$ 1,650,474$ 1,541,180$ 3,122,610$ 3,280,833$ 5,487,864$ 2,745,752$ 4,292,367$ 1,887,559$ 1,848,625$ 1,595,736$ 1,486,232$ 1,442,336$ 3,138,492$ 804,352$ 2,902,227$ 603,012$ 195,067$ 13,794$ 758,721$ 754,474$ (236,584) (489,382) (104,209) (104,209) (104,627) (104,034) (55,366) (54,738) (54,948) 1,205,752$ 2,649,110$ 700,143$ 2,798,018$ 498,385$ 91,033$ (41,572)$ 703,983$ 699,526$ Surplus(Deficit) (468,589) 2,046,031 (1,596,851) 2,433,735 (1,323,199) (709,953) (759,823) 183,288 350,376 Fund Balance 119,569$ 2,165,601$ 254,218$ 4,599,336$ 3,276,137$ 2,566,184$ 1,806,361$ 1,989,649$ 2,340,025$ Total City-Wide Capital Fund ExpendituresTransfers InCity-Wide Capital Expenditures & TransfersCity-Wide Capital Expenditures(Transfers Out)City-Wide Capital Fund Net TransfersOther Financing Uses27 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesLicenses & Permits-$21,231$ 30,000$ 170,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Charges for Service-108,431199,586 214,104 280,386 257,399 268,270 279,018 286,552 Investment Earnings-1,171 1,200 37,500 275,000 50,00010,0005,000 5,000 Miscellaneous-576 -23,357-----Total Revenues-$131,409$ 230,786$ 444,961$ 585,386$ 337,399$ 308,270$ 314,018$ 321,552$ Other Financing Sources-13,494,391776,443 776,443 32,589,237 2,112,979 2,122,494 2,532,490 2,794,152 Total Revenues and Transfers-$13,625,800$ 1,007,229$ 1,221,404$ 33,174,623$ 2,450,378$ 2,430,764$ 2,846,508$ 3,115,704$ ExpendituresSalaries -$33,558$ 54,720$ 63,000$ 176,683$ 181,893$ 187,260$ 192,788$ 198,482$ Benefits-7,461 12,13514,55658,39462,19465,98270,02074,344Contractual Services-290,097275,303 278,847 521,417 199,575 155,586 161,146 158,878 Supplies-13,98926,00026,74751,50026,50026,97526,50026,500Capital Outlay-1,078,2329,700,000 8,865,034 3,010,000 24,080,000 3,530,000 --Debt Service-132,474803,402 803,402 799,915 2,915,746 2,918,274 2,656,000 2,657,500 Total Expenditures-$1,555,811$ 10,871,560$ 10,051,586$ 4,617,909$ 27,465,908$ 6,884,077$ 3,106,454$ 3,115,704$ Other Financing Uses-2,067,734-------Total Expenditures & Transfers-$3,623,545$ 10,871,560$ 10,051,586$ 4,617,909$ 27,465,908$ 6,884,077$ 3,106,454$ 3,115,704$ Surplus (Deficit)-$10,002,255$ (9,864,331)$ (8,830,182)$ 28,556,714$ (25,015,530)$ (4,453,313)$ (259,946)$ -$Ending Fund Balance-$10,002,257$ 777,068$ 1,172,075$ 29,728,789$ 4,713,259$ 259,946$ -$-$Buildings & Grounds Fund (24)The Buildings & Grounds Fund was created in Fiscal Year 2022 and is used to maintain existing and construct new municipal owned buildings. $0$10,000$20,000$30,000$40,000ThousandsFund Balance28 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionBUILDINGS & GROUNDS FUND - 2424-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG-$ 21,231$ 30,000$ 170,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 24-000-44-00-4416 BUILDINGS & GROUNDS CHARGEBACK- 108,431 199,586 214,104 280,386 257,399 268,270 279,018 286,552 24-000-45-00-4500-1,171 1,200 37,500 275,000 50,000 10,000 5,000 5,000 24-000-48-00-4850 MISCELLANEOUS INCOME-576 -23,357 - -- -- -$131,409$ 230,786$ 444,961$ 585,386$ 337,399$ 308,270$ 314,018$ 321,552$ 24-000-49-00-4900 BOND PROCEEDS-9,260,000 --29,365,000 ----24-000-49-00-4901 TRANSFER FROM GENERAL -3,324,556 776,443 776,443 100,170 718,413 727,716 1,139,032 1,399,704 24-000-49-00-4903 PREMIUM ON BOND ISSUANCE-525,011 --2,929,619 ----24-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL-384,824 -------24-000-49-00-4951 TRANSFER FROM WATER----97,224 697,283 697,389 696,729 697,224 24-000-49-00-4952 TRANSFER FROM SEWER- -- -97,224 697,283 697,389 696,729 697,224 -$13,494,391$ 776,443$ 776,443$ 32,589,237$ 2,112,979$ 2,122,494$ 2,532,490$ 2,794,152$ -$13,625,800$ 1,007,229$ 1,221,404$ 33,174,623$ 2,450,378$ 2,430,764$ 2,846,508$ 3,115,704$ Building & Grounds Expenditures24-216-50-00-5010 SALARIES & WAGES-$33,558$ 54,720$ 60,000$ 173,683$ 178,893$ 184,260$ 189,788$ 195,482$ 24-216-50-00-5020 OVERTIME---3,000 3,000 3,000 3,000 3,000 3,000 24-216-52-00-5212 RETIREMENT PLAN CONTRIBUTION-3,339 4,932 6,200 11,880 12,898 13,691 14,519 15,404 24-216-52-00-5214 FICA CONTRIBUTION-2,640 4,186 5,350 13,218 13,615 14,023 14,444 14,877 24-216-52-00-5216 GROUP HEALTH INSURANCE-900 1,800 1,800 29,893 32,140 34,568 37,189 40,020 24-216-52-00-5222 GROUP LIFE INSURANCE-62 127 123 248 248 250 253 256 24-216-52-00-5223 DENTAL INSURANCE-444 933 931 2,767 2,905 3,050 3,203 3,363 24-216-52-00-5224 VISION INSURANCE-76 157 152 388 388 400 412 424 24-216-54-00-5402BOND ISSUANCE COSTS-107,048 --294,619 ----24-216-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK--55,000 56,000 30,000 ----24-216-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK-1,191 1,401 -2,223 -1,486 2,430 -24-216-54-00-5432 FACILITY MANAGEMENT SERVICES-62,637 68,362 68,362 -----24-216-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK-------4,141 4,303 24-216-54-00-5440 TELECOMMUNICATIONS-2,331 540 4,010 4,100 4,100 4,100 4,100 4,100 24-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES-116,890 150,000 150,000 190,000 195,000 150,000 150,000 150,000 24-216-54-00-5498 PAYING AGENT FEES---475 475 475 475 475 475 24-216-56-00-5600 WEARING APPAREL-841 1,000 1,747 1,500 1,500 1,500 1,500 1,500 24-216-56-00-5626 HANGING BASKETS-412 -------24-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES-12,736 25,000 25,000 50,000 25,000 25,000 25,000 25,000 24-216-60-00-6030 CITY HALL IMPROVEMENTS-1,078,232 8,200,000 7,465,034 -----24-216-60-00-6042 PUBLIC WORKS / PARKS FACILITY--1,500,000 1,400,000 3,010,000 24,080,000 3,530,000 --Buildings & Grounds RevenuesOther Financing SourcesINVESTMENT EARNINGSBuildings & Grounds Revenues & Transfers29 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDebt Service - 2021 Bond24-216-82-00-8000 PRINCIPAL PAYMENT --320,000 320,000 330,000 345,000 360,000 375,000 390,000 24-216-82-00-8050 INTEREST PAYMENT-132,474 223,900 223,900 211,100 197,900 184,100 169,700 154,700 Debt Service - 2024 Bond24-216-86-00-8000 PRINCIPAL PAYMENT-----705,000 640,000 670,000 705,000 24-216-86-00-8050 INTEREST PAYMENT-----1,407,980 1,473,300 1,441,300 1,407,800 Debt Service - 2022 Bond24-216-95-00-8000 PRINCIPAL PAYMENT--248,158 248,158 250,112 254,020 257,928 --24-216-95-00-8050 INTEREST EXPENSE--11,34411,3448,7035,8462,946 - --$1,555,811$ 10,871,560$ 10,051,586$ 4,617,909$ 27,465,908$ 6,884,077$ 3,106,454$ 3,115,704$ 24-216-99-00-9901 TRANSFER TO GENERAL-$ 21,231$ -$ -$ -$ -$ -$ -$ -$ 24-216-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL-2,046,503 - -- -- -- -$ 2,067,734$ -$ -$ -$ -$ -$ -$ -$ -$3,623,545$ 10,871,560$ 10,051,586$ 4,617,909$ 27,465,908$ 6,884,077$ 3,106,454$ 3,115,704$ -$1,555,811$ 10,871,560$ 10,051,586$ 4,617,909$ 27,465,908$ 6,884,077$ 3,106,454$ 3,115,704$ -$13,494,391$ 776,443$ 776,443$ 32,589,237$ 2,112,979$ 2,122,494$ 2,532,490$ 2,794,152$ -(2,067,734)--------$11,426,657$ 776,443$ 776,443$ 32,589,237$ 2,112,979$ 2,122,494$ 2,532,490$ 2,794,152$ Surplus(Deficit)-10,002,255 (9,864,331) (8,830,182) 28,556,714 (25,015,530) (4,453,313)(259,946)-Fund Balance-$10,002,257$ 777,068$ 1,172,075$ 29,728,789$ 4,713,259$ 259,946$ -$-$Building & Grounds ExpendituresTotal Building & Grounds Fund ExpendituresTransfers InOther Financing UsesBuilding & Grounds Expenditures & Transfers(Transfers Out)Building & Grounds Fund Net Transfers30 FY 2023 FY 2024 FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental 9,490$ 9,590$ -$ 28,500$ -$ -$ -$ -$ -$ Licenses & Permits 268,641 112,511 110,500 130,500 110,000 110,000 110,000 110,000 110,000 Fines & Forfeits 3,998 7,529 6,800 9,050 7,300 7,300 7,300 7,300 7,300 Charges for Service 1,231,404 423,071 896,070 932,985 1,567,477 988,074 1,232,406 1,307,011 1,219,553 Investment Earnings 150 105 - - - - - - - Reimbursements 9,190 22,860 40,000 102,096 - 558,920 50,000 350,000 - Miscellaneous 1,920 323 500 1,594 500 500 500 500 500 Total Revenues 1,524,793$ 575,989$ 1,053,870$ 1,204,725$ 1,685,277$ 1,664,794$ 1,400,206$ 1,774,811$ 1,337,353$ Other Financing Sources 13,927 35,598 52,000 111,494 126,000 102,000 108,000 52,000 87,000 Total Revenues and Transfers 1,538,720$ 611,587$ 1,105,870$ 1,316,219$ 1,811,277$ 1,766,794$ 1,508,206$ 1,826,811$ 1,424,353$ Vehicle Maint Expenditures Salaries -$ -$ -$ -$ -$ -$ -$ 110,000$ 113,300$ Benefits - - - - - - - 53,584 56,679 Sub-Total Expenditures -$ -$ -$ -$ -$ -$ -$ 163,584$ 169,979$ Police Capital Expenditures Contractual Services 457$ 466$ 53,750$ 46,366$ 35,750$ 35,750$ 35,750$ 35,750$ 58,750$ Capital Outlay 158,102 120,259 200,000 199,748 211,000 223,400 235,956 166,742 201,747 Sub-Total Expenditures 158,559$ 120,725$ 253,750$ 246,114$ 246,750$ 259,150$ 271,706$ 202,492$ 260,497$ General Government Capital Expenditures Supplies 3,643$ 24,088$ 86,983$ 74,898$ 18,118$ 17,804$ 88,080$ 20,815$ 19,457$ Capital Outlay - 110,395 - - - - - - - Sub-Total Expenditures 3,643$ 134,483$ 86,983$ 74,898$ 18,118$ 17,804$ 88,080$ 20,815$ 19,457$ Public Works Capital Expenditures Contractual Services 469$ 67$ 750$ 250$ 750$ 750$ 750$ 750$ 750$ Supplies - - 500 1,594 500 500 500 500 500 Capital Outlay 163,355 239,288 1,226,414 606,316 1,909,500 520,500 658,000 707,500 535,000 Debt Service 69,396 69,396 69,396 69,396 69,396 69,396 69,396 69,396 69,396 Sub-Total Expenditures 233,220$ 308,751$ 1,297,060$ 677,556$ 1,980,146$ 591,146$ 728,646$ 778,146$ 605,646$ Parks & Rec Capital Expenditures Contractual Services -$ -$ 1,600$ -$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ Capital Outlay 167,024 139,622 593,656 538,615 430,000 1,124,920 416,000 658,000 365,000 Debt Service 2,175 2,174 2,174 2,174 2,174 2,174 2,174 2,174 2,174 Sub-Total Expenditures 169,199$ 141,796$ 597,430$ 540,789$ 433,774$ 1,128,694$ 419,774$ 661,774$ 368,774$ Total Expenditures 564,621$ 705,755$ 2,235,223$ 1,539,357$ 2,678,788$ 1,996,794$ 1,508,206$ 1,826,811$ 1,424,353$ Surplus (Deficit) 974,099$ (94,168)$ (1,129,353)$ (223,138)$ (867,511)$ (230,000)$ -$ -$ -$ Police Capital Fund Balance 227,811$ 264,360$ 76,494$ 143,777$ 70,000$ 70,000$ 70,000$ 70,000$ 70,000$ Vehicle Maint Fund Balance - - - - - - - - - General Government Fund Balance 941 973 - 973 973 973 973 973 973 Public Works Capital Fund Balance 679,034 586,136 30,149 645,077 - - - - - Parks & Rec Capital Fund Balance 578,005 540,153 253,000 378,657 230,000 - - - - Ending Fund Balance 1,485,791$ 1,391,622$ 359,643$ 1,168,484$ 300,973$ 70,973$ 70,973$ 70,973$ 70,973$ Vehicle and Equipment Fund (25) This fund was created in Fiscal Year 2014, consolidating the Police Capital, Public Works Capital and Park & Recreation Capital funds. The General Government function was added in Fiscal Year 2019 to account for administrative vehicle and City-wide computer purchases. This fund primarily derives its revenue from monies collected from building permits and development fees, in addition to functional chargebacks. The revenue is primarily used to purchase vehicles and equipment for use in the operations of the Police, General Government, Public Works and Parks & Recreation Departments. $0 $250 $500 $750 $1,000 $1,250 $1,500 $1,750 ThousandsFund Balance 31 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionVEHICLE & EQUIPMENT FUND - 2525-000-41-00-4170 STATE GRANTS9,490$ 9,590$ -$ 28,500$ -$ -$ -$ -$ -$ 25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL69,450 23,250 30,000 30,000 30,000 30,000 30,000 30,000 30,000 25-000-42-00-4217 WEATHER WARNING SIREN FEES2,441 1,411 1,000 - 500 500 500 500 500 25-000-42-00-4218 ENGINEERING CAPITAL FEE22,400 21,800 10,000 23,000 10,000 10,000 10,000 10,000 10,000 25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL163,150 55,150 64,500 66,000 64,500 64,500 64,500 64,500 64,500 25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL11,200 10,900 5,000 11,500 5,000 5,000 5,000 5,000 5,000 25-000-43-00-43153,228 6,649 6,000 8,250 6,500 6,500 6,500 6,500 6,500 25-000-43-00-4316770 880 800 800 800 800 800 800 800 25-000-44-00-4416 BUILDING & GROUNDS CHARGEBACK- - 55,000 56,000 30,000 - - - - 25-000-44-00-4418 MOWING INCOME1,877 - 2,000 - 500 500 500 500 500 25-000-44-00-4419 COMMUNITY DEVELOPMENT CHARGEBACK- 110,395 - - - - - - - 25-000-44-00-4420POLICE CHARGEBACK218,334 91,732 47,825 47,825 129,173 215,350 224,906 156,692 214,697 25-000-44-00-4421PUBLIC WORKS CHARGEBACK622,551 108,000 549,408 549,408 1,113,569 423,646 558,146 662,646 455,146 25-000-44-00-4423 VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 163,584 169,979 25-000-44-00-4427 PARKS & RECREATION CHARGEBACK385,000 88,866 154,854 204,854 276,117 330,774 360,774 302,774 359,774 25-000-44-00-4428 COMPUTER REPLACEMENT CHARGEBACK3,642 24,078 86,983 74,898 18,118 17,804 88,080 20,815 19,457 25-000-45-00-4522150 105 - - - - - - - 25-000-46-00-4695 MISCELLANEOUS REIMB - POLICE CAPITAL- 22,860 - - - - - - - 25-000-46-00-4692 MISCELLANEOUS REIMB - PARK CAPITAL9,190 - 40,000 102,096 - 558,920 50,000 350,000 - 25-000-48-00-4850 MISCELLANEOUS INCOME - GEN GOV- 42 - - - - - - - 25-000-48-00-4852 MISCELLANEOUS INCOME - POLICE CAPITAL666 208 - - - - - - - 25-000-48-00-4854MISCELLANEOUS INCOME - PW CAPITAL665 - 500 1,594 500 500 500 500 500 25-000-48-00-4855MISCELLANEOUS INCOME - PARK CAPITAL589 73 - - - - - - - 1,524,793$ 575,989$ 1,053,870$ 1,204,725$ 1,685,277$ 1,664,794$ 1,400,206$ 1,774,811$ 1,337,353$ 25-000-49-00-4920 SALE OF CAPITAL ASSETS - POLICE CAPITAL 8,015 695 - 10,156 6,000 6,000 9,000 8,000 8,000 25-000-49-00-4921 SALE OF CAPITAL ASSETS - PW CAPITAL - 30,903 52,000 40,495 116,000 92,000 95,000 40,000 75,000 25-000-49-00-4922 SALE OF CAPITAL ASSETS - PARK CAPITAL 5,912 4,000 - 27,000 4,000 4,000 4,000 4,000 4,000 25-000-49-00-4972 TRANSFER FROM LAND CASH- - - 33,843 - - - - - 13,927$ 35,598$ 52,000$ 111,494$ 126,000$ 102,000$ 108,000$ 52,000$ 87,000$ 1,538,720$ 611,587$ 1,105,870$ 1,316,219$ 1,811,277$ 1,766,794$ 1,508,206$ 1,826,811$ 1,424,353$ ELECTRONIC CITATION FEESINVESTMENT EARNINGS - PARK CAPITALDUI FINESOther Financing SourcesTotal Vehicle & Equipment Revenues & Transfers Vehicle & Equipment Revenues32 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionVehicle Maintenance Services25-200-50-00-5010 SALARIES & WAGES -$ -$ -$ -$ -$ -$ -$ 110,000$ 113,300$ 25-200-52-00-5212 RETIREMENT PLAN CONTRIBUTION - - - - - - - 8,915 8,928 25-200-52-00-5214 FICA CONTRIBUTION - - - - - - - 8,127 8,371 25-200-52-00-5216 GROUP HEALTH INSURANCE - - - - - - - 34,066 36,791 25-200-52-00-5222 GROUP LIFE INSURANCE - - - - - - - 139 140 25-200-52-00-5223 DENTAL INSURANCE - - - - - - - 2,072 2,176 25-200-52-00-5224 VISION INSURANCE- - - - - - - 265 273 -$ -$ -$ -$ -$ -$ -$ 163,584$ 169,979$ Police Capital25-205-54-00-5485 RENTAL & LEASE PURCHASE -$ -$ 45,000$ 38,831$ 27,000$ 27,000$ 27,000$ 27,000$ 50,000$ 25-205-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 457 466 8,750 7,535 8,750 8,750 8,750 8,750 8,750 25-205-60-00-6060 EQUIPMENT 44,320 - 20,000 20,000 - 75,000 - - 25,000 25-205-60-00-6070113,782 120,259 180,000 179,748 211,000 148,400 235,956 166,742 176,747 158,559$ 120,725$ 253,750$ 246,114$ 246,750$ 259,150$ 271,706$ 202,492$ 260,497$ General Government Capital25-212-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 3,643$ 24,088$ 86,983$ 74,898$ 18,118$ 17,804$ 88,080$ 20,815$ 19,457$ 25-212-60-00-6070- 110,395 - - - - - - - 3,643$ 134,483$ 86,983$ 74,898$ 18,118$ 17,804$ 88,080$ 20,815$ 19,457$ Public Works Capital25-215-54-00-5448 FILING FEES 469$ 67$ 750$ 250$ 750$ 750$ 750$ 750$ 750$ 25-215-56-00-5620 OPERATING SUPPLIES - - 500 1,594 500 500 500 500 500 25-215-60-00-6060 EQUIPMENT 63,986 92,186 439,940 399,952 238,500 195,500 8,000 15,000 200,000 25-215-60-00-607099,369 147,102 786,474 206,364 1,671,000 325,000 650,000 692,500 335,000 Debt Service - 185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT 51,664 58,039 55,514 55,514 57,544 59,710 61,927 64,225 66,604 25-215-92-00-8050 INTEREST PAYMENT17,732 11,357 13,882 13,882 11,852 9,686 7,469 5,171 2,792 233,220$ 308,751$ 1,297,060$ 677,556$ 1,980,146$ 591,146$ 728,646$ 778,146$ 605,646$ 233,220$ 308,751$ 1,297,060$ 677,556$ 1,980,146$ 591,146$ 728,646$ 778,146$ 605,646$ Parks & Recreation Capital25-225-54-00-5495 OUTSIDE REPAIR & MAINTENANCE -$ -$ 1,600$ -$ 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 25-225-60-00-6010 PARK IMPROVEMENTS 50,131 90,890 310,000 259,568 315,000 200,000 200,000 500,000 225,000 25-225-60-00-6017 PROPERTY ACQUISITION - - - - - 808,920 - - - 25-225-60-00-6060 EQUIPMENT 57,758 48,732 73,156 80,026 77,000 38,000 181,000 78,000 40,000 25-225-60-00-6070 VEHICLES 59,135 - 210,500 199,021 38,000 78,000 35,000 80,000 100,000 VEHICLESPublic Works Capital ExpendituresPolice Capital ExpendituresGeneral Government Capital ExpendituresTotal Public Works Capital Expenditures & TransfersVEHICLESVEHICLESVehicle Maintenance Services Expenditures33 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDebt Service - 185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT 1,619 1,818 1,739 1,739 1,803 1,871 1,940 2,012 2,087 25-225-92-00-8050 INTEREST PAYMENT556 356 435 435 371 303 234 162 87 169,199$ 141,796$ 597,430$ 540,789$ 433,774$ 1,128,694$ 419,774$ 661,774$ 368,774$ 169,199$ 141,796$ 597,430$ 540,789$ 433,774$ 1,128,694$ 419,774$ 661,774$ 368,774$ 564,621$ 705,755$ 2,235,223$ 1,539,357$ 2,678,788$ 1,996,794$ 1,508,206$ 1,826,811$ 1,424,353$ 13,927$ 35,598$ 52,000$ 111,494$ 126,000$ 102,000$ 108,000$ 52,000$ 87,000$ 13,927$ 35,598$ 52,000$ 111,494$ 126,000$ 102,000$ 108,000$ 52,000$ 87,000$ Surplus(Deficit) 974,099 (94,168) (1,129,353) (223,138) (867,511) (230,000) - - - 227,811$ 264,360$ 76,494$ 143,777$ 70,000$ 70,000$ 70,000$ 70,000$ 70,000$ - - - - - - - - - 941 973 - 973 973 973 973 973 973 679,034 586,136 30,149 645,077 - - - - - 578,005 540,153 253,000 378,657 230,000 - - - - Fund Balance 1,485,791$ 1,391,622$ 359,643$ 1,168,484$ 300,973$ 70,973$ 70,973$ 70,973$ 70,973$ Vehicle & Equipment Fund Net TransfersFund Balance - Police CapitalFund Balance - General GovernmentFund Balance - Veh Maint SrvcsFund Balance - Parks & Rec CapitalTotal Parks & Recreation Capital Expenditures & Transfers Transfers InFund Balance - Public Works CapitalTotal Vehicle & Equipment Fund ExpendituresParks & Recreation Capital Expenditures34 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesLicenses & Permits12,994$ 8,950$8,000$7,600$-$-$-$-$-$Total Revenues12,994$ 8,950$8,000$7,600$-$-$-$-$-$Other Financing Sources310,231 320,425 322,075 322,198 -----Total Revenue323,225$ 329,375$ 330,075$ 329,798$ -$-$-$-$-$ExpendituresContractual Services 475$ 475$ 475$ 198$ -$-$-$-$-$Debt Service322,750 328,900 329,600 329,600 -----Total Expenditures323,225$ 329,375$ 330,075$ 329,798$ -$-$-$-$-$Surplus (Deficit)-$-$-$-$-$-$-$-$-$Ending Fund Balance-$-$-$-$-$-$-$-$-$Debt Service Fund (42)The Debt Service Fund accumulates monies for payment of the 2014B bonds, which refinanced the 2005A bonds. The 2005A bonds were originally issued to finance road improvement projects. $0$50$100Fund Balance35 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDEBT SERVICE FUND - 4242-000-42-00-4208 RECAPTURE FEES - WATER & SEWER12,994$ 8,950$ 8,000$ 7,600$ -$ -$ -$ -$ -$ 12,994$ 8,950$ 8,000$ 7,600$ -$-$-$-$-$42-000-49-00-4901 TRANSFER FROM GENERAL310,231$ 320,425$ 322,075$ 322,198$ -$-$-$-$-$ 310,231$ 320,425$ 322,075$ 322,198$ -$-$-$-$-$323,225$ 329,375$ 330,075$ 329,798$ -$-$-$-$-$42-420-54-00-5498 PAYING AGENT FEES475$ 475$ 475$ 198$ -$-$-$-$-$Debt Service - 2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT295,000 310,000 320,000 320,000 -----42-420-79-00-8050 INTEREST PAYMENT27,75018,9009,6009,600 - -- -- 323,225$ 329,375$ 330,075$ 329,798$ -$-$-$-$-$Surplus(Deficit)---------Fund Balance-$-$-$-$-$-$-$-$-$Debt Service Fund RevenuesOther Financing SourcesDebt Service Fund Revenues & Transfers Debt Service Fund Expenditures36 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes -$ -$ -$ -$ 350,000$ 714,000$ 728,280$ 742,846$ 757,703$ Intergovernmental - - 100,000 100,000 - - - - - Charges for Service 5,062,645 4,944,694 5,393,543 5,587,000 5,459,210 6,204,084 7,415,944 8,925,661 10,807,596 Investment Earnings 1,302 (27,633) 2,000 30,000 35,000 55,000 10,000 15,000 10,000 Reimbursements 2,524 2,920 - 2,021 48,500 503,500 - - - Miscellaneous 100,469 105,950 105,601 107,351 109,134 111,996 114,937 117,399 119,934 Total Revenues 5,166,940$ 5,025,931$ 5,601,144$ 5,826,372$ 6,001,844$ 7,588,580$ 8,269,161$ 9,800,906$ 11,695,233$ Other Financing Sources 179,020 180,233 177,859 177,859 10,262,457 124,729,559 3,493,866 12,366,238 2,862,448 Total Revenues and Transfers5,345,960$ 5,206,164$ 5,779,003$ 6,004,231$ 16,264,301$ 132,318,139$ 11,763,027$ 22,167,144$ 14,557,681$ ExpensesSalaries 453,904$ 488,536$ 562,785$ 521,785$ 613,000$ 630,280$ 638,078$ 656,410$ 675,292$ Benefits235,333 234,464 270,666 282,245 315,829 338,254 359,848 383,712 409,305 Contractual Services896,256 1,160,985 1,421,529 1,060,774 2,732,234 1,629,793 1,622,031 1,597,934 1,235,532 Supplies414,134 480,005 470,418 462,000 469,600 455,822 468,700 482,270 496,570 Capital Outlay407,285 1,136,503 3,183,316 2,619,031 10,034,025 123,024,500 8,404,500 9,697,500 7,391,700 Developer Commitments- - 130,281 - 136,795 547,180 683,974 - - Debt Service2,305,935 1,815,830 1,654,108 1,654,108 975,291 2,847,448 6,281,114 6,321,167 7,012,363 Total Expenses4,712,847$ 5,316,323$ 7,693,103$ 6,599,943$ 15,276,774$ 129,473,277$ 18,458,245$ 19,138,993$ 17,220,762$ Other Financing Uses- - - - 97,224 697,283 697,389 696,729 697,224 Total Expenses & Transfers4,712,847$ 5,316,323$ 7,693,103$ 6,599,943$ 15,373,998$ 130,170,560$ 19,155,634$ 19,835,722$ 17,917,986$ Surplus (Deficit)633,113$ (110,159)$ (1,914,100)$ (595,712)$ 890,303$ 2,147,579$ (7,392,607)$ 2,331,422$ (3,360,305)$ Ending Fund Balance Equivalent3,901,358$ 3,791,199$ 1,880,869$ 3,195,487$ 4,085,790$ 6,233,369$ (1,159,238)$ 1,172,184$ (2,188,121)$ 82.78% 71.31% 24.45% 48.42% 26.58%4.79%-6.05%5.91% -12.21%The Water Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for the improvement and expansion of water infrastructure, while the operational side is used to service and maintain City water systems. Water Fund (51)($5,000)$0$5,000$10,000ThousandsFund Balance Equivalent37 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionWATER FUND - 5151-000-40-00-40xx WATER POLICY DECISION-$ -$ -$ -$ 350,000$ 714,000 728,280 742,846 757,703 51-000-41-00-4166 DCEO - GENERAL INFRA GRANT- - 100,000 100,000 - - - - - 51-000-44-00-4424 WATER SALES3,300,613 3,447,225 3,886,543 3,850,000 3,965,500 4,758,600 5,948,250 7,435,313 9,294,141 51-000-44-00-4425 BULK WATER SALES7,900 6,050 5,000 - 5,000 5,000 5,000 5,000 5,000 51-000-44-00-4426 LATE PENALTIES - WATER755 140,331 135,000 164,000 168,920 172,298 175,744 179,259 182,844 51-000-44-00-4430 WATER METER SALES241,930 209,245 200,000 180,000 100,000 100,000 100,000 100,000 100,000 51-000-44-00-4440 WATER INFRASTRUCTURE FEE822,094 858,759 867,000 893,000 919,790 938,186 956,950 976,089 995,611 51-000-44-00-4450 WATER CONNECTION FEES689,353 283,084 300,000 500,000 300,000 230,000 230,000 230,000 230,000 51-000-45-00-45001,302 2,030 2,000 30,000 35,000 55,000 10,000 15,000 10,000 51-000-45-00-4555 UNREALIZED GAIN(LOSS)- (29,663) - - - - - - - 51-000-46-00-4690 REIMB - MISCELLANEOUS2,524 2,920 - 2,021 48,500 503,500 - - - 51-000-48-00-4820 RENTAL INCOME 100,010 102,305 105,351 105,351 108,134 110,996 113,937 116,399 118,934 51-000-48-00-4850MISCELLANEOUS INCOME459 3,645 250 2,000 1,000 1,000 1,000 1,000 1,000 5,166,940$ 5,025,931$ 5,601,144$ 5,826,372$ 6,001,844$ 7,588,580$ 8,269,161$ 9,800,906$ 11,695,233$ 51-000-49-00-4900 BOND PROCEEDS - - - - 9,265,000 - - - - 51-000-49-00-4903 PREMIUM ON BOND ISSUANCE - - - - 818,705 - - - - 51-000-49-00-4905 IEPA LOAN PROCEEDS - - - - - 11,097,000 - 11,486,500 2,747,500 51-000-49-00-4908 LOAN PROCEEDS - WIFIA - - - - - 113,459,000 3,420,500 825,000 - 51-000-49-00-4910 SALE OF CAPITAL ASSETS - - - - - - 18,000 - 60,000 51-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL 103,895 104,558 104,209 104,209 104,627 104,034 55,366 54,738 54,948 51-000-49-00-4952 TRANSFER FROM SEWER75,125 75,675 73,650 73,650 74,125 69,525 - - - 179,020$ 180,233$ 177,859$ 177,859$ 10,262,457$ 124,729,559$ 3,493,866$ 12,366,238$ 2,862,448$ 5,345,960$ 5,206,164$ 5,779,003$ 6,004,231$ 16,264,301$ 132,318,139$ 11,763,027$ 22,167,144$ 14,557,681$ Water Operations Department51-510-50-00-5010 SALARIES & WAGES 442,918$ 475,333$ 510,785$ 510,785$ 576,000$ 593,280$ 611,078$ 629,410$ 648,292$ 51-510-50-00-5015 PART-TIME SALARIES - 3,488 30,000 - 15,000 15,000 15,000 15,000 15,000 51-510-50-00-5020 OVERTIME 10,986 9,715 22,000 11,000 22,000 22,000 12,000 12,000 12,000 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 50,683 49,803 48,025 43,500 40,209 44,362 46,295 49,068 52,031 51-510-52-00-5214 FICA CONTRIBUTION 33,514 35,808 41,534 39,500 45,058 46,410 47,802 49,236 50,713 51-510-52-00-5216 GROUP HEALTH INSURANCE 111,960 107,445 135,391 148,855 174,548 188,512 203,593 219,880 237,470 51-510-52-00-5222 GROUP LIFE INSURANCE 540 781 851 722 909 909 918 927 936 51-510-52-00-5223 DENTAL INSURANCE 7,127 8,579 9,286 11,677 12,759 13,397 14,067 14,770 15,509 51-510-52-00-5224VISION INSURANCE1,188 1,275 1,474 1,410 1,705 1,705 1,756 1,809 1,863 51-510-52-00-5230 UNEMPLOYMENT INSURANCE1,054 1,479 2,000 1,453 2,000 2,000 2,000 2,000 2,000 51-510-52-00-5231LIABILITY INSURANCE29,267 29,294 32,105 35,128 38,641 40,959 43,417 46,022 48,783 51-510-54-00-5401ADMINISTRATIVE CHARGEBACK124,225 126,596 133,075 133,075 138,174 142,319 146,589 150,987 155,517 51-510-54-00-5402 BOND ISSUANCE COSTS- - - - 528,705 - - - - Total Water Fund Revenues & Transfers Water Fund RevenuesOther Financing SourcesINVESTMENT EARNINGS38 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription51-510-54-00-5404 WATER METER REPLACEMENT PROGRAM- - 350,000 - 900,000 450,000 450,000 400,000 - 51-510-54-00-5412 TRAINING & CONFERENCES713 2,079 9,200 3,000 9,200 9,200 9,200 9,200 9,200 51-510-54-00-5415 TRAVEL & LODGING158 34 4,000 1,250 4,000 4,000 4,000 4,000 4,000 51-510-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- 453 10,967 8,147 1,112 - 11,635 1,215 - 51-510-54-00-5426 PUBLISHING & ADVERTISING304 - 500 500 500 500 500 500 500 51-510-54-00-5429 WATER SAMPLES7,888 8,167 8,000 8,500 8,500 8,500 10,000 8,500 8,500 51-510-54-00-5430 PRINTING & DUPLICATING2,595 3,690 3,250 3,250 3,250 3,250 3,250 3,250 3,250 51-510-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 16,565 17,213 51-510-54-00-5440 TELECOMMUNICATIONS40,601 47,954 40,000 50,000 50,000 50,000 50,000 50,000 50,000 51-510-54-00-5445 TREATMENT FACILITY SERVICES228,211 305,648 225,000 325,000 360,000 260,000 260,000 260,000 260,000 51-510-54-00-5448 FILING FEES1,129 1,541 3,000 2,000 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5452 POSTAGE & SHIPPING19,944 18,075 20,000 25,000 25,000 25,000 25,000 25,000 25,000 51-510-54-00-5453BUILDINGS & GROUNDS CHARGEBACK- 10,843 19,316 20,768 27,290 24,969 26,033 27,084 27,543 51-510-54-00-5460DUES & SUBSCRIPTIONS1,336 3,821 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5462 PROFESSIONAL SERVICES92,584 134,702 178,500 116,000 160,000 148,750 97,500 92,500 97,500 51-510-54-00-5465 ENGINEERING SERVICES66,487 131,407 35,000 7,420 137,500 89,000 93,000 97,000 101,000 51-510-54-00-5480 UTILITIES290,225 329,524 318,526 318,526 337,638 357,896 379,370 402,132 426,260 51-510-54-00-5483 JULIE SERVICES1,097 4,002 4,500 4,500 4,500 4,500 4,500 4,500 4,500 51-510-54-00-5485 RENTAL & LEASE PURCHASE2,125 3,459 2,000 2,000 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5488 OFFICE CLEANING1,290 1,270 1,395 1,395 1,465 1,509 1,554 1,601 1,649 51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES5,092 12,141 12,000 12,000 12,000 12,000 12,000 6,000 6,000 51-510-54-00-5495 OUTSIDE REPAIR & MAINTENANCE6,559 12,709 32,000 10,000 10,000 10,000 10,000 10,000 10,000 51-510-54-00-5498PAYING AGENT FEES1,299 1,299 1,300 943 900 15,900 15,400 15,400 15,400 51-510-54-00-5499BAD DEBT2,394 1,571 7,500 5,000 5,000 5,000 5,000 5,000 5,000 51-510-56-00-5600 WEARING APPAREL4,743 4,484 9,000 9,000 9,000 9,000 9,000 9,000 9,000 51-510-56-00-5620 OPERATING SUPPLIES9,230 9,651 11,000 11,000 17,000 16,000 16,000 16,000 16,000 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES1,306 3,287 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-56-00-5630 SMALL TOOLS & EQUIPMENT4,255 4,326 4,000 4,000 4,000 4,000 4,000 4,000 4,000 51-510-56-00-5638 TREATMENT FACILITY SUPPLIES176,801 167,223 205,520 190,000 199,500 209,475 219,949 230,946 242,493 51-510-56-00-5640 REPAIR & MAINTENANCE16,099 28,090 27,500 27,500 27,500 27,500 27,500 27,500 27,500 51-510-56-00-5664 METERS & PARTS185,090 235,749 185,000 185,000 175,000 150,000 150,000 150,000 150,000 51-510-56-00-5665 JULIE SUPPLIES1,668 1,196 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-56-00-5695GASOLINE14,942 25,999 22,898 30,000 32,100 34,347 36,751 39,324 42,077 51-510-60-00-6011WATER SOURCING - DWC- - 534,000 181,290 1,870,000 112,266,000 4,791,000 7,150,000 4,727,200 51-510-60-00-6015 WATER TOWER REHABILITATION- 21,619 681,000 212,708 550,000 945,000 - - - 51-510-60-00-6022 WELL REHABILITATIONS- 68,498 265,000 538,734 53,500 - - - - 51-510-60-00-6025 WATER MAIN REPLACEMENT PROGRAM26,273 807,678 1,150,000 1,334,294 3,874,500 5,454,500 3,550,500 2,547,500 2,517,500 51-510-60-00-6029 WELL #10 / MAIN & TREATMENT PLANT- - - 25,000 3,529,000 3,114,000 - - - 51-510-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT - - 20,164 - 23,000 - - - - 39 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription51-510-60-00-6060 EQUIPMENT7,696 - 46,400 10,940 87,000 - 7,000 - 7,000 51-510-60-00-6065 BEAVER STREET BOOSTER STATION32,046 190,424 25,000 109,099 - - - - - 51-510-60-00-6066 RTE 71 WATERMAIN REPLACEMENT49,546 - 12,025 - 12,025 - - - - 51-510-60-00-6068 WELL #7 STANDBY GENERATOR- - - - 35,000 1,245,000 - - - 51-510-60-00-6070 VEHICLES89,984 - 97,000 185,953 - - 56,000 - 140,000 51-510-60-00-6073 REBUILD DOWNTOWN PROJECT- - 123,822 - - - - - - 51-510-60-00-6079 ROUTE 47 EXPANSION45,372 45,372 18,905 18,905 - - - - - 51-510-60-00-6081 CATION EXCHANGE MEDIA REPLACEMENT156,368 2,912 210,000 2,108 - - - - - 51-510-75-00-7505 DEVELOPER COMMITMENT- - 130,281 - 136,795 547,180 683,974 - - Debt Service - 2015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT297,837 312,545 323,576 323,576 338,284 349,315 158,111 161,788 169,142 51-510-77-00-8050 INTEREST PAYMENT140,167 128,254 115,752 115,752 102,809 89,278 75,305 68,981 62,509 Debt Service - 2016 Refunding Bond51-510-85-00-8000 PRINCIPAL PAYMENT1,475,000 1,040,000 915,000 915,000 - - - - - 51-510-85-00-8050INTEREST PAYMENT117,650 58,650 27,450 27,450 - - - - - Debt Service - WIFIA Loan51-510-83-00-8000PRINCIPAL PAYMENT- - - - - - - - - 51-510-83-00-8050 INTEREST PAYMENT- - - - - 1,512,787 4,583,967 4,686,180 4,708,180 Debt Service - IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT107,050 109,743 112,503 112,503 115,333 118,235 121,209 61,744 - 51-510-89-00-8050 INTEREST EXPENSE17,981 15,288 12,527 12,527 9,697 6,795 3,821 772 - Debt Service - 2023 Bond51-510-86-00-8000 PRINCIPAL PAYMENT- - - - - 135,000 140,000 150,000 155,000 51-510-86-00-8050 INTEREST PAYMENT- - - - 260,918 496,988 490,238 483,238 475,738 Debt Service - 2025 IEPA Loan 51-510-88-00-8000 PRINCIPAL PAYMENT- - - - - - 433,732 444,644 455,829 51-510-88-00-8050 INTEREST PAYMENT- - - - - - 274,731 263,820 252,634 Debt Service - 2027 IEPA Loan 51-510-90-00-8000PRINCIPAL PAYMENT- - - - - - - - 448,957 51-510-90-00-8050INTEREST PAYMENT- - - - - - - - 284,374 Debt Service - 2028 IEPA Loan 51-510-90-00-8000 PRINCIPAL PAYMENT- - - - - - - - - 51-510-90-00-8050 INTEREST PAYMENT- - - - - - - - - Debt Service - 2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT130,000 135,000 135,000 135,000 140,000 135,000 - - - 51-510-94-00-8050 INTEREST PAYMENT20,250 16,350 12,300 12,300 8,250 4,050 - - - 4,712,847$ 5,316,323$ 7,693,103$ 6,599,943$ 15,276,774$ 129,473,277$ 18,458,245$ 19,138,993$ 17,220,762$ Water Fund Expenses40 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription51-510-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS- - - - 97,224 697,283 697,389 696,729 697,224 -$ -$ -$ -$ 97,224$ 697,283$ 697,389$ 696,729$ 697,224$ 4,712,847$ 5,316,323$ 7,693,103$ 6,599,943$ 15,276,774$ 129,473,277$ 18,458,245$ 19,138,993$ 17,220,762$ 179,020$ 180,233$ 177,859$ 177,859$ 10,262,457$ 124,729,559$ 3,493,866$ 12,366,238$ 2,862,448$ - - - - (97,224) (697,283) (697,389) (696,729) (697,224) 179,020$ 180,233$ 177,859$ 177,859$ 10,165,233$ 124,032,276$ 2,796,477$ 11,669,509$ 2,165,224$ Surplus(Deficit) 633,113 (110,159) (1,914,100) (595,712) 890,303 2,147,579 (7,392,607) 2,331,422 (3,360,305) 3,901,358$ 3,791,199$ 1,880,869$ 3,195,487$ 4,085,790$ 6,233,369$ (1,159,238)$ 1,172,184$ (2,188,121)$ 82.78% 71.31% 24.45% 48.42% 26.58% 4.79% -6.05% 5.91% -12.21%Water Fund Net TransfersTransfers InOther Financing UsesTotal Water Fund ExpensesFund Balance Equivalent(Transfers Out)41 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Intergovernmental -$ -$ 1,000,000$ -$ -$ -$ -$ -$ -$ Charges for Service 1,731,961 1,714,066 1,776,200 1,905,000 1,884,029 1,959,573 2,033,565 2,111,007 2,192,065 Investment Earnings 480 3,139 750 32,500 30,000 15,000 15,000 15,000 15,000 Reimbursements 4,629 56,198 2,227,415 3,627,520 57,000 2,000 2,000 2,000 2,000 Total Revenues 1,737,070$ 1,773,403$ 5,004,365$ 5,565,020$ 1,971,029$ 1,976,573$ 2,050,565$ 2,128,007$ 2,209,065$ Other Financing Sources 174,744 4,679,749 1,600,356 1,600,356 1,065,723 1,070,054 1,324,201 20,000 - Total Revenues and Transfers 1,911,814$ 6,453,152$ 6,604,721$ 7,165,376$ 3,036,752$ 3,046,627$ 3,374,766$ 2,148,007$ 2,209,065$ ExpensesSalaries 243,940$ 260,928$ 292,011$ 245,000$ 317,421$ 326,494$ 335,839$ 345,464$ 355,378$ Benefits134,831 134,681 161,122 112,832 162,278 173,843 185,381 197,724 210,966 Contractual Services266,720 250,576 261,972 229,542 266,270 223,334 246,277 245,528 249,522 Supplies36,319 60,191 63,363 75,050 79,120 80,442 82,926 85,584 88,428 Capital Outlay212,077 120,222 3,791,554 3,826,125 619,100 493,000 890,000 505,000 440,000 Developer Commitments- - 120,259 - 163,772 542,589 668,861 37,500 - Debt Service1,300,502 1,300,780 1,231,615 1,231,615 1,065,723 1,070,054 1,074,201 - - Total Expenses2,194,389$ 2,127,378$ 5,921,896$ 5,720,164$ 2,673,684$ 2,909,756$ 3,483,485$ 1,416,800$ 1,344,294$ Other Financing Uses75,125 4,188,972 73,650 73,650 171,349 766,808 697,389 696,729 697,224 Total Expenses & Transfers2,269,514$ 6,316,350$ 5,995,546$ 5,793,814$ 2,845,033$ 3,676,564$ 4,180,874$ 2,113,529$ 2,041,518$ Surplus (Deficit)(357,700)$ 136,802$ 609,175$ 1,371,562$ 191,719$ (629,937)$ (806,108)$ 34,478$ 167,547$ Ending Fund Balance Equivalent864,688$ 1,001,490$ 1,562,682$ 2,373,052$ 2,564,771$ 1,934,834$ 1,128,726$ 1,163,204$ 1,330,751$ 38.10% 15.86% 26.06% 40.96% 90.15% 52.63% 27.00% 55.04% 65.18%Sewer Fund (52)The Sewer Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for improvement and expansion of the sanitary sewer infrastructure while the operational side allows the City to service and maintain sanitary sewer systems.$0$1,000$2,000$3,000ThousandsFund Balance Equivalent42 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionSEWER FUND - 5252-000-41-00-4167 FEDERAL GRANTS - CDBG FUNDS-$ -$ 1,000,000$ -$ -$ -$ -$ -$ -$ 52-000-44-00-4435 SEWER MAINTENANCE FEES1,029,086 1,074,893 1,128,900 1,150,000 1,205,229 1,271,297 1,335,624 1,403,207 1,474,209 52-000-44-00-4440 SEWER INFRASTRUCTURE FEE394,933 419,657 423,300 437,000 450,110 459,112 468,294 477,660 487,213 52-000-44-00-4455 SW CONNECTION FEES - OPERATIONS80,300 106,700 25,000 105,000 25,000 25,000 25,000 25,000 25,000 52-000-44-00-4456 SW CONNECTION FEES - CAPITAL226,800 93,600 180,000 190,000 180,000 180,000 180,000 180,000 180,000 52-000-44-00-4462 LATE PENALTIES - SEWER87 19,216 19,000 23,000 23,690 24,164 24,647 25,140 25,643 52-000-44-00-4465 RIVER CROSSING FEES755 - - - - - - - - 52-000-45-00-4500480 3,139 750 32,500 30,000 15,000 15,000 15,000 15,000 52-000-46-00-4684 REIMB - SANITARY SEWER- 53,957 2,227,415 3,625,520 55,000 - - - - 52-000-46-00-46904,629 2,241 - 2,000 2,000 2,000 2,000 2,000 2,000 1,737,070$ 1,773,403$ 5,004,365$ 5,565,020$ 1,971,029$ 1,976,573$ 2,050,565$ 2,128,007$ 2,209,065$ 52-000-49-00-4901 TRANSFER FROM GENERAL 174,744$ 519,749$ 1,600,356$ 1,600,356$ 1,065,723$ 1,070,054$ 1,074,201$ -$ -$ 52-000-49-00-4902 BOND ISSUANCE - 4,160,000 - - - - - - - 52-000-49-00-4910 SALE OF CAPITAL ASSETS- - - - - - 250,000 20,000 - 174,744$ 4,679,749$ 1,600,356$ 1,600,356$ 1,065,723$ 1,070,054$ 1,324,201$ 20,000$ -$ 1,911,814$ 6,453,152$ 6,604,721$ 7,165,376$ 3,036,752$ 3,046,627$ 3,374,766$ 2,148,007$ 2,209,065$ Sewer Operations Department52-520-50-00-5010 SALARIES & WAGES 243,940$ 260,928$ 284,811$ 245,000$ 302,421$ 311,494$ 320,839$ 330,464$ 340,378$ 52-520-50-00-5015 PART-TIME SALARIES - - 7,200 - 15,000 15,000 15,000 15,000 15,000 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 27,046 26,834 25,673 22,500 20,334 22,459 23,838 25,280 26,822 52-520-52-00-5214 FICA CONTRIBUTION 17,858 19,124 21,325 20,500 23,346 24,046 24,767 25,510 26,275 52-520-52-00-5216 GROUP HEALTH INSURANCE 69,200 68,112 90,652 47,993 91,588 98,915 106,828 115,374 124,604 52-520-52-00-5222 GROUP LIFE INSURANCE 314 467 519 430 506 506 511 516 521 52-520-52-00-5223 DENTAL INSURANCE 4,917 5,007 6,184 3,452 6,496 6,821 7,162 7,520 7,896 52-520-52-00-5224 VISION INSURANCE 795 799 906 712 879 879 905 932 960 52-520-52-00-5230 UNEMPLOYMENT INSURANCE516 778 1,000 764 1,000 1,000 1,000 1,000 1,000 52-520-52-00-5231 LIABILITY INSURANCE14,185 13,560 14,863 16,481 18,129 19,217 20,370 21,592 22,888 52-520-54-00-5401ADMINISTRATIVE CHARGEBACK44,709 45,563 45,960 45,960 47,721 49,153 50,628 52,147 53,711 52-520-54-00-5402BOND ISSUANCE COSTS- 44,469 - - - - - - - 52-520-54-00-5412 TRAINING & CONFERENCES164 30 3,500 1,000 3,500 3,500 3,500 3,500 3,500 52-520-54-00-5415 TRAVEL & LODGING2 8 3,000 1,000 3,000 3,000 3,000 3,000 3,000 52-520-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- 453 7,899 5,617 - - 8,380 - - 52-520-54-00-5430 PRINTING & DUPLICATING1,232 1,739 1,500 1,500 1,500 1,500 1,500 1,500 1,500 52-520-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 6,212 6,455 52-520-54-00-5440 TELECOMMUNICATIONS8,490 10,816 13,500 13,500 13,500 13,500 13,500 13,500 13,500 52-520-54-00-5444 LIFT STATION SERVICES121,752 75,877 40,000 40,000 45,000 30,000 52,000 55,000 55,000 INVESTMENT EARNINGSSewer Fund Revenues & Transfers REIMB - MISCELLANEOUSSewer Fund RevenuesOther Financing Sources43 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription52-520-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK- 10,843 19,316 20,768 27,290 24,969 26,033 27,084 27,843 52-520-54-00-5462 PROFESSIONAL SERVICES31,940 30,175 42,500 30,000 42,500 41,250 30,000 30,000 30,000 52-520-54-00-5465 ENGINEERING SERVICES- - 27,000 - 27,000 - - - - 52-520-54-00-5480 UTILITIES16,795 17,142 21,200 18,250 19,345 20,506 21,736 23,040 24,422 52-520-54-00-5483 JULIE SERVICES1,097 4,002 4,500 4,500 4,500 4,500 4,500 4,500 4,500 52-520-54-00-5485 RENTAL & LEASE PURCHASE1,553 2,949 2,000 2,000 2,000 2,000 2,000 2,000 2,000 52-520-54-00-5488 OFFICE CLEANING1,309 1,270 1,347 1,347 1,414 1,456 1,500 1,545 1,591 52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES35,858 3,625 10,000 32,000 10,000 10,000 10,000 5,000 5,000 52-520-54-00-5495 OUTSIDE REPAIR & MAINTENANCE- 350 16,000 10,000 16,000 16,000 16,000 16,000 16,000 52-520-54-00-5498 PAYING AGENT FEES689 689 750 600 500 500 500 - - 52-520-54-00-5499 BAD DEBT1,130 576 2,000 1,500 1,500 1,500 1,500 1,500 1,500 52-520-56-00-5600 WEARING APPAREL2,774 2,295 3,980 4,300 4,000 4,000 4,000 4,000 4,000 52-520-56-00-5610OFFICE SUPPLIES1,513 2,155 1,250 1,250 1,250 1,250 1,250 1,250 1,250 52-520-56-00-5613LIFT STATION MAINTENANCE6,469 10,417 8,000 9,000 9,000 9,000 9,000 9,000 9,000 52-520-56-00-5620 OPERATING SUPPLIES6,582 6,077 9,500 9,500 12,500 11,500 11,500 11,500 11,500 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES2,954 7,696 10,000 10,000 10,000 10,000 10,000 10,000 10,000 52-520-56-00-5630 SMALL TOOLS & EQUIPMENT955 6,825 2,000 3,000 3,000 3,000 3,000 3,000 3,000 52-520-56-00-5640 REPAIR & MAINTENANCE1,545 320 5,000 5,000 5,000 5,000 5,000 5,000 5,000 52-520-56-00-5665 JULIE SUPPLIES1,101 650 2,233 2,000 1,200 1,200 1,200 1,200 1,200 52-520-56-00-5695 GASOLINE12,426 23,756 21,400 31,000 33,170 35,492 37,976 40,634 43,478 52-520-60-00-6001 SCADA SYSTEM88,495 43,783 - - - - - - - 52-520-60-00-6025 SEWER MAIN REPLACEMENT PROGRAM- - 220,000 106,000 440,000 440,000 440,000 440,000 440,000 52-520-60-00-6059US 34 (IL 47 / ORCHARD RD) PROJECT - - 1,061 - 1,100 - - - - 52-520-60-00-6060EQUIPMENT- - 100,000 65,905 - - - - - 52-520-60-00-6066 RTE 71 SANITARY SEWER REPLACEMENT96,777 - 22,848 - 23,000 - - - - 52-520-60-00-6070 VEHICLES4,323 - 165,000 18,333 100,000 53,000 450,000 65,000 - 52-520-60-00-6073 REBUILD DOWNTOWN PROJECT- - 45,860 - - - - - - 52-520-60-00-6079 ROUTE 47 EXPANSION22,482 22,482 9,370 9,367 - - - - - 52-520-60-00-6092 SANITARY SEWER IMPROVEMENTS- 53,957 3,227,415 3,626,520 55,000 - - - - 52-520-75-00-7505 DEVELOPER COMMITMENT- - 120,259 - 163,772 542,589 668,861 37,500 - Debt Service - 2003B IRBB Debt Certificates52-520-90-00-8000 PRINCIPAL PAYMENT140,000 150,000 155,000 155,000 - - - - - 52-520-90-00-8050 INTEREST EXPENSE22,850 15,710 8,060 8,060 - - - - - Debt Service - 2011 Refunding Bond52-520-92-00-8000PRINCIPAL PAYMENT885,000 920,000 - - - - - - - 52-520-92-00-8050INTEREST EXPENSE252,652 215,070 - - - - - - - 44 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDebt Service - 2022 Bond52-520-95-00-8000 PRINCIPAL PAYMENT - - 1,021,842 1,021,842 1,029,888 1,045,980 1,062,072 - - 52-520-95-00-8050 INTEREST EXPENSE- - 46,713 46,713 35,835 24,074 12,129 - - 2,194,389$ 2,127,378$ 5,921,896$ 5,720,164$ 2,673,684$ 2,909,756$ 3,483,485$ 1,416,800$ 1,344,294$ 52-520-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS -$ -$ -$ -$ 97,224$ 697,283$ 697,389$ 696,729$ 697,224$ 52-520-99-00-9951 TRANSFER TO WATER 75,125 75,675 73,650 73,650 74,125 69,525 - - - 52-520-99-00-9990 PAYMENT TO ESCROW AGENT- 4,113,297 - - - - - - - 75,125$ 4,188,972$ 73,650$ 73,650$ 171,349$ 766,808$ 697,389$ 696,729$ 697,224$ 2,194,389$ 2,127,378$ 5,921,896$ 5,720,164$ 2,673,684$ 2,909,756$ 3,483,485$ 1,416,800$ 1,344,294$ 174,744$ 4,679,749$ 1,600,356$ 1,600,356$ 1,065,723$ 1,070,054$ 1,324,201$ 20,000$ -$ (75,125) (4,188,972) (73,650) (73,650) (171,349) (766,808) (697,389) (696,729) (697,224) 99,619$ 490,777$ 1,526,706$ 1,526,706$ 894,374$ 303,246$ 626,812$ (676,729)$ (697,224)$ Surplus(Deficit) (357,700) 136,802 609,175 1,371,562 191,719 (629,937) (806,108) 34,478 167,547 864,688$ 1,001,490$ 1,562,682$ 2,373,052$ 2,564,771$ 1,934,834$ 1,128,726$ 1,163,204$ 1,330,751$ 38.10% 15.86% 26.06% 40.96% 90.15% 52.63% 27.00% 55.04% 65.18%Sewer Fund ExpensesOther Financing UsesFund Balance EquivalentTransfers In(Transfers Out)Sewer Fund Net TransfersTotal Sewer Fund Expenses45 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Land Cash Contributions18,7702,712 -------Miscellaneous193 --------Total Revenues18,963$ 2,712$-$-$-$-$-$-$-$ExpendituresContractual Services 5,290$-$-$-$-$-$-$-$-$Capital Outlay230,383 --------Total Expenditures235,673$ -$-$-$-$-$-$-$-$Other Financing Uses---33,843-----Total Expenditures & Transfers235,673$ -$-$33,843$ -$-$-$-$-$Surplus (Deficit)(216,710)$ 2,712$-$(33,843)$ -$-$-$-$-$Ending Fund Balance31,131$ 33,843$ -$-$-$-$-$-$-$Land-Cash funds are dedicated by developers through the contribution ordinance to serve the immediate and future needs of park and recreation of residents in new subdivisions. Land for park development and cash spent on recreational facilities is often matched through grant funding to meet the community’s recreation needs at a lower cost to the City. Land Cash Fund (72)$0$10$20$30$40ThousandsFund Balance46 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLAND CASH FUND - 7272-000-47-00-4701 WHITE OAK1,406$ -$-$-$-$-$-$-$-$72-000-47-00-4704 BLACKBERRY WOODS1,705 1,705 -------72-000-47-00-4706 CALEDONIA2,013 1,007 -------72-000-47-00-4708 COUNTRY HILLS429 --------72-000-47-00-4712 GREENBRIAR PARK DETENTION1,071 --------72-000-47-00-4724 KENDALL MARKETPLACE5,531 --------72-000-47-00-4736 BRIARWOOD6,615 --------72-000-48-00-4850 MISCELLANEOUS INCOME193 - -- -- -- -18,963$ 2,712$ -$-$-$-$-$-$-$72-720-54-00-5485 RENTAL & LEASE PURCHASE5,290$ -$-$-$-$-$-$-$-$72-720-60-00-6013 BEECHER CENTER PARK118,032 --------72-720-60-00-6029 CALEDONIA PARK65,077 --------72-720-60-00-6040 PRESTWICK---------72-720-60-00-6047AUTUMN CREEK47,274 --------72-720-60-00-6067 BLACKBERRY CREEK NATURE PRESERVE- -- -- -- -- 235,673$ -$-$-$-$-$-$-$-$72-720-99-00-9925 TRANSFER TO VEHICLE & EQUIPMENT- --33,843 - -- -- -$-$-$33,843$ -$-$-$-$-$235,673$ -$-$-$-$-$-$-$-$-$-$-$(33,843)$-$-$-$-$-$-$-$-$(33,843)$-$-$-$-$-$Surplus(Deficit)(216,710)2,712 -(33,843)-----31,131$ 33,843$ -$-$-$-$-$-$-$Land Cash Fund Revenues(Transfers Out)Land Cash Fund Net TransfersFund Balance Land Cash Fund ExpendituresOther Financing UsesTotal Land Cash Expenditures47 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Charges for Service 357,208 549,231 665,000 652,528 670,000 670,000 670,000 670,000 670,000 Investment Earnings 235 91 150 1,500 1,250 1,250 1,250 1,250 1,250 Reimbursements 5,607 3,991 - 21,125 - - - - - Miscellaneous 68,018 239,222 225,781 251,727 257,936 260,178 262,509 264,933 267,454 Total Revenues 431,068$ 792,535$ 890,931$ 926,880$ 929,186$ 931,428$ 933,759$ 936,183$ 938,704$ Other Financing Sources 1,473,433 1,515,511 2,232,541 2,232,541 2,440,844 2,661,393 2,739,932 2,790,895 2,933,727 Total Revenue & Transfers 1,904,501$ 2,308,046$ 3,123,472$ 3,159,421$ 3,370,030$ 3,592,821$ 3,673,691$ 3,727,078$ 3,872,431$ ExpendituresSalaries 1,007,587$ 1,122,835$ 1,369,336$ 1,363,706$ 1,546,393$ 1,585,314$ 1,625,403$ 1,666,695$ 1,709,226$ Benefits424,491 421,101 539,396 462,171 542,523 579,258 615,153 653,519 694,627 Contractual Services521,370 284,725 590,720 604,243 632,457 735,835 735,912 704,496 760,705 Supplies289,536 552,385 719,020 690,038 687,920 692,414 697,223 702,368 707,873 Total Expenditures2,242,984$ 2,381,046$ 3,218,472$ 3,120,158$ 3,409,293$ 3,592,821$ 3,673,691$ 3,727,078$ 3,872,431$ Surplus (Deficit)(338,483)$ (73,000)$ (95,000)$ 39,263$ (39,263)$ -$ -$ -$ -$ Ending Fund Balance73,000$ -$ -$ 39,263$ -$ -$ -$ -$ -$ 3.25%0.00%0.00%1.26%0.00%0.00%0.00%0.00%0.00%Parks and Recreation Fund (79)This fund accounts for the daily operations of the Parks and Recreation Department. Programs, classes, special events and maintenance of City wide park land and public facilities make up the day to day operations. Programs and classes consist of a wide variety of options serving children through senior citizens. Special events range from Music Under the Stars to Home Town Days. City wide maintenance consists of over two hundred acres at more than fifty sites including buildings, boulevards, parks, utility locations and natural areas.$0$50$100ThousandsFund Balance48 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionPARKS & RECREATION FUND - 7979-000-44-00-4402 SPECIAL EVENTS9,549$ 73,124$ 90,000$ 74,528$ 90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 79-000-44-00-4403 CHILD DEVELOPMENT83,029 126,268 145,000 131,000 145,000 145,000 145,000 145,000 145,000 79-000-44-00-4404 ATHLETICS & FITNESS259,988 323,635 370,000 390,000 375,000 375,000 375,000 375,000 375,000 79-000-44-00-4441 CONCESSION REVENUE4,642 26,204 45,000 42,000 45,000 45,000 45,000 45,000 45,000 79-000-44-00-4482 LIBRARY CHARGEBACK- - 15,000 15,000 15,000 15,000 15,000 15,000 15,000 79-000-45-00-4500235 91 150 1,500 1,250 1,250 1,250 1,250 1,250 79-000-46-00-4690 REIMB - MISCELLANEOUS5,607 3,991 - 21,125 - - - - - 79-000-48-00-4820 RENTAL INCOME54,976 64,149 68,281 68,281 70,436 72,678 75,009 77,433 79,954 79-000-48-00-4825 PARK RENTALS1,746 9,968 17,500 9,369 17,500 17,500 17,500 17,500 17,500 79-000-48-00-4843 HOMETOWN DAYS- 145,676 120,000 165,729 150,000 150,000 150,000 150,000 150,000 79-000-48-00-4846 SPONSORSHIPS & DONATIONS3,745 7,800 15,000 2,600 15,000 15,000 15,000 15,000 15,000 79-000-48-00-4850 MISCELLANEOUS INCOME7,551 11,629 5,000 5,748 5,000 5,000 5,000 5,000 5,000 431,068$ 792,535$ 890,931$ 926,880$ 929,186$ 931,428$ 933,759$ 936,183$ 938,704$ 79-000-49-00-4901 TRANSFER FROM GENERAL1,473,433$ 1,515,511$ 2,232,541 2,232,541$ 2,440,844$ 2,661,393$ 2,739,932$ 2,790,895$ 2,933,727$ 1,473,433$ 1,515,511$ 2,232,541$ 2,232,541$ 2,440,844$ 2,661,393$ 2,739,932$ 2,790,895$ 2,933,727$ 1,904,501$ 2,308,046$ 3,123,472$ 3,159,421$ 3,370,030$ 3,592,821$ 3,673,691$ 3,727,078$ 3,872,431$ Parks Department79-790-50-00-5010 SALARIES & WAGES 587,260$ 626,958$ 698,640$ 698,640$ 761,977$ 784,836$ 808,381$ 832,632$ 857,611$ 79-790-50-00-5015 PART-TIME SALARIES 11,294 54,471 67,250 67,250 85,000 85,000 85,000 85,000 85,000 79-790-50-00-5020 OVERTIME 1,959 4,590 5,000 8,000 10,000 10,000 10,000 10,000 10,000 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 67,663 66,794 64,943 61,000 53,038 57,308 60,806 64,461 68,368 79-790-52-00-5214 FICA CONTRIBUTION 45,274 51,118 57,313 58,600 63,509 65,414 67,376 69,397 71,479 79-790-52-00-5216 GROUP HEALTH INSURANCE 143,220 141,648 163,125 145,428 190,686 205,941 222,416 240,209 259,426 79-790-52-00-5222 GROUP LIFE INSURANCE 645 1,015 1,138 1,122 1,126 1,126 1,137 1,148 1,159 79-790-52-00-5223 DENTAL INSURANCE 9,545 10,794 12,469 12,475 14,400 15,120 15,876 16,670 17,504 79-790-52-00-5224VISION INSURANCE1,544 1,616 1,826 1,773 1,929 1,929 1,987 2,047 2,108 79-790-54-00-5412 TRAINING & CONFERENCES23 1,160 9,000 9,000 8,000 8,000 8,000 8,000 8,000 79-790-54-00-5415TRAVEL & LODGING6 322 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-790-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK385,000 88,866 154,854 204,854 276,117 330,774 360,774 302,774 359,774 79-790-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK- - 10,814 12,197 931 - 11,472 1,017 - 79-790-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 33,131 34,426 79-790-54-00-5440 TELECOMMUNICATIONS8,875 9,348 9,000 9,500 10,000 10,000 10,000 10,000 10,000 79-790-54-00-5462 PROFESSIONAL SERVICES10,189 10,648 11,400 11,400 11,400 11,400 11,400 11,400 11,400 79-790-54-00-5466 LEGAL SERVICES270 495 1,000 1,706 1,000 1,000 1,000 1,000 1,000 79-790-54-00-5485 RENTAL & LEASE PURCHASE2,176 7,934 8,428 8,428 9,120 9,426 9,747 10,085 10,439 79-790-54-00-5488 OFFICE CLEANING3,504 3,542 4,456 4,456 4,679 4,819 4,964 5,113 5,266 Parks & Recreation Revenues & Transfers Parks & Recreation Fund RevenuesOther Financing SourcesINVESTMENT EARNINGS49 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE21,656 24,007 40,000 40,000 40,000 90,000 40,000 40,000 40,000 79-790-56-00-5600 WEARING APPAREL5,942 5,226 6,220 14,000 6,220 6,220 6,220 6,220 6,220 79-790-56-00-5620 OPERATING SUPPLIES23,393 14,277 30,000 30,000 30,000 30,000 30,000 30,000 30,000 79-790-56-00-5630 SMALL TOOLS & EQUIPMENT4,198 8,862 11,000 11,000 6,000 6,000 6,000 6,000 6,000 79-790-56-00-5640 REPAIR & MAINTENANCE37,541 83,078 71,000 71,000 71,000 71,000 71,000 71,000 71,000 79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT5,334 49,357 55,000 55,000 55,000 55,000 55,000 55,000 55,000 79-790-56-00-5695 GASOLINE19,923 34,212 42,800 60,000 64,200 68,694 73,503 78,648 84,153 1,396,434$ 1,300,338$ 1,539,676$ 1,599,829$ 1,778,332$ 1,932,007$ 1,975,059$ 1,993,952$ 2,108,333$ Recreation Department79-795-50-00-5010 SALARIES & WAGES 372,355$ 369,077$ 455,946$ 460,000$ 535,416$ 551,478$ 568,022$ 585,063$ 602,615$ 79-795-50-00-5015 PART-TIME SALARIES 473 4,078 27,500 22,816 17,000 17,000 17,000 17,000 17,000 79-795-50-00-5045 CONCESSION WAGES - 8,820 15,000 15,000 17,000 17,000 17,000 17,000 17,000 79-795-50-00-5046 PRE-SCHOOL WAGES 20,559 42,373 60,000 60,000 80,000 80,000 80,000 80,000 80,000 79-795-50-00-5052 INSTRUCTORS WAGES 13,687 12,468 40,000 32,000 40,000 40,000 40,000 40,000 40,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 41,742 39,317 47,064 44,500 42,045 45,530 46,722 47,951 49,217 79-795-52-00-5214 FICA CONTRIBUTION 30,377 32,801 44,133 44,133 51,229 52,766 54,349 55,979 57,658 79-795-52-00-5216 GROUP HEALTH INSURANCE 76,908 69,510 137,506 84,576 114,604 123,772 133,674 144,368 155,917 79-795-52-00-5222 GROUP LIFE INSURANCE 411 607 826 866 923 923 932 941 950 79-795-52-00-5223 DENTAL INSURANCE6,142 5,084 7,868 6,666 7,895 8,290 8,705 9,140 9,597 79-795-52-00-5224 VISION INSURANCE1,020 797 1,185 1,032 1,139 1,139 1,173 1,208 1,244 79-795-54-00-5412TRAINING & CONFERENCES204 1,952 5,000 5,000 6,000 6,000 6,000 6,000 6,000 79-795-54-00-5415TRAVEL & LODGING- 4 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK438 2,473 8,290 7,474 3,724 1,918 8,994 5,087 2,096 79-795-54-00-5426 PUBLISHING & ADVERTISING4,655 11,356 55,000 20,000 55,000 55,000 55,000 55,000 55,000 79-795-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK- - - - - - - 6,212 6,455 79-795-54-00-5440 TELECOMMUNICATIONS11,641 14,482 8,750 15,000 12,000 12,000 12,000 12,000 12,000 79-795-54-00-5447 SCHOLARSHIPS- - 2,500 1,000 2,500 2,500 2,500 2,500 2,500 79-795-54-00-5452 POSTAGE & SHIPPING1,562 1,114 3,500 3,500 3,500 3,500 3,500 3,500 3,500 79-795-54-00-5460 DUES & SUBSCRIPTIONS2,803 2,247 3,000 3,000 4,000 4,000 4,000 4,000 4,000 79-795-54-00-5462 PROFESSIONAL SERVICES51,882 87,708 140,000 140,000 140,000 140,000 140,000 140,000 140,000 79-795-54-00-5480UTILITIES5,337 7,333 10,600 10,600 11,236 11,910 12,625 13,383 14,186 79-795-54-00-5485RENTAL & LEASE PURCHASE1,416 1,339 6,000 6,000 6,000 6,000 6,000 6,000 6,000 79-795-54-00-5488 OFFICE CLEANING7,560 7,419 15,128 15,128 11,250 11,588 11,936 12,294 12,663 79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE2,173 976 78,000 70,000 10,000 10,000 10,000 10,000 10,000 79-795-56-00-5600 WEARING APPAREL- - - - 7,500 7,500 7,500 7,500 7,500 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES700 127,875 120,000 156,038 150,000 150,000 150,000 150,000 150,000 79-795-56-00-5606 PROGRAM SUPPLIES118,617 189,296 335,000 240,000 240,000 240,000 240,000 240,000 240,000 79-795-56-00-5607 CONCESSION SUPPLIES4,852 13,014 18,000 18,000 18,000 18,000 18,000 18,000 18,000 79-795-56-00-5610 OFFICE SUPPLIES2,038 2,395 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Parks Department Expenditures50 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription79-795-56-00-5620 OPERATING SUPPLIES65,858 23,430 25,000 30,000 35,000 35,000 35,000 35,000 35,000 79-795-56-00-5640 REPAIR & MAINTENANCE1,140 1,363 2,000 2,000 2,000 2,000 2,000 2,000 2,000 846,550$ 1,080,708$ 1,678,796$ 1,520,329$ 1,630,961$ 1,660,814$ 1,698,632$ 1,733,126$ 1,764,098$ 2,242,984$ 2,381,046$ 3,218,472$ 3,120,158$ 3,409,293$ 3,592,821$ 3,673,691$ 3,727,078$ 3,872,431$ 1,473,433$ 1,515,511$ 2,232,541$ 2,232,541$ 2,440,844$ 2,661,393$ 2,739,932$ 2,790,895$ 2,933,727$ - - - - - - - - - 1,473,433$ 1,515,511$ 2,232,541$ 2,232,541$ 2,440,844$ 2,661,393$ 2,739,932$ 2,790,895$ 2,933,727$ Surplus(Deficit) (338,483) (73,000) (95,000) 39,263 (39,263) - - - - Fund Balance 73,000$ -$ -$ 39,263$ -$ -$ -$ -$ -$ 3.25% 0.00% 0.00% 1.26% 0.00% 0.00% 0.00% 0.00% 0.00%Recreation Department ExpendituresTotal Parks & Recreation Fund ExpendituresParks & Recreation Fund Net Transfers(Transfers Out)Transfers In51 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Taxes 1,561,523$ 1,611,808$ 1,667,234$ 1,665,847$ 1,763,193$ 1,805,403$ 981,755$ 1,011,208$ 1,041,544$ Intergovernmental 29,083 48,746 29,151 51,217 47,000 47,000 47,000 47,000 47,000 Fines & Forfeits 3,249 6,576 1,000 2,500 1,000 1,000 1,000 1,000 1,000 Charges for Service 6,081 11,131 11,500 13,500 6,000 6,000 6,000 6,000 6,000 Investment Earnings 1,268 1,342 1,000 20,000 15,000 10,000 5,000 5,000 5,000 Miscellaneous 1,204 2,770 3,250 61,100 3,250 3,250 3,250 3,250 3,250 Total Revenues 1,602,408$ 1,682,373$ 1,713,135$ 1,814,164$ 1,835,443$ 1,872,653$ 1,044,005$ 1,073,458$ 1,103,794$ Other Financing Sources 25,885 24,809 23,638 28,563 31,335 33,140 35,053 37,081 39,231 Total Revenues and Transfers1,628,293$ 1,707,182$ 1,736,773$ 1,842,727$ 1,866,778$ 1,905,793$ 1,079,058$ 1,110,539$ 1,143,025$ ExpendituresSalaries 425,775$ 439,588$ 504,111$ 473,000$ 456,307$ 472,956$ 490,865$ 505,041$ 520,492$ Benefits169,709 172,081 198,898 202,413 184,238 196,015 208,735 221,982 236,230 Contractual Services127,366 127,412 187,198 286,177 350,405 303,863 300,284 304,575 309,045 Supplies18,929 19,011 26,300 22,280 51,300 61,300 71,300 81,300 81,300 Debt Service827,088 840,225 847,313 847,313 866,750 864,000 - - - Total Expenditures1,568,867$ 1,598,317$ 1,763,820$ 1,831,183$ 1,909,000$ 1,898,134$ 1,071,184$ 1,112,898$ 1,147,067$ Surplus (Deficit)59,426$ 108,865$ (27,047)$ 11,544$ (42,222)$ 7,659$ 7,874$ (2,359)$ (4,042)$ Ending Fund Balance638,033$ 746,897$ 663,784$ 758,441$ 716,219$ 723,878$ 731,752$ 729,393$ 725,351$ 40.67% 46.73% 37.63% 41.42% 37.52% 38.14% 68.31% 65.54% 63.24%Operational Fund Balance %86.01% 98.52% 72.43% 77.09% 68.72% 70.00% 68.31% 65.54% 63.24%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.$550$600$650$700$750$800ThousandsFund Balance52 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLIBRARY FUND - 8282-000-40-00-4000 PROPERTY TAXES - LIBRARY OPS 736,883$ 774,248$ 822,463$ 820,513$ 899,043$ 943,995$ 981,755$ 1,011,208$ 1,041,544$ 82-000-40-00-4083 PROPERTY TAXES - DEBT SERVICE824,640 837,560 844,771 845,334 864,150 861,408 - - - 82-000-41-00-4120 PERSONAL PROPERTY TAX 7,432 16,201 8,000 17,000 17,000 17,000 17,000 17,000 17,000 82-000-41-00-4160 FEDERAL GRANTS500 7,587 - 2,456 - - - - - 82-000-41-00-4170 STATE GRANTS21,151 24,958 21,151 31,761 30,000 30,000 30,000 30,000 30,000 82-000-43-00-4330 LIBRARY FINES3,249 6,576 1,000 2,500 1,000 1,000 1,000 1,000 1,000 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS4,653 8,378 8,500 11,000 3,500 3,500 3,500 3,500 3,500 82-000-44-00-4422 COPY FEES1,426 2,702 3,000 2,500 2,500 2,500 2,500 2,500 2,500 82-000-44-00-4439 PROGRAM FEES2 51 - - - - - - - 82-000-45-00-45001,268 1,342 1,000 20,000 15,000 10,000 5,000 5,000 5,000 82-000-48-00-4820 RENTAL INCOME- 200 500 100 250 250 250 250 250 82-000-48-00-4850 MISCELLANEOUS INCOME1,204 2,570 2,750 61,000 3,000 3,000 3,000 3,000 3,000 1,602,408$ 1,682,373$ 1,713,135$ 1,814,164$ 1,835,443$ 1,872,653$ 1,044,005$ 1,073,458$ 1,103,794$ 82-000-49-00-4901 TRANSFER FROM GENERAL25,885 24,809 23,638 28,563 31,335 33,140 35,053 37,081 39,231 25,885$ 24,809$ 23,638$ 28,563$ 31,335$ 33,140$ 35,053$ 37,081$ 39,231$ 1,628,293$ 1,707,182$ 1,736,773$ 1,842,727$ 1,866,778$ 1,905,793$ 1,079,058$ 1,110,539$ 1,143,025$ Library Operations Department82-820-50-00-5010 SALARIES & WAGES 274,146$ 269,386$ 291,111$ 308,000$ 288,307$ 296,956$ 305,865$ 315,041$ 324,492$ 82-820-50-00-5015 PART-TIME SALARIES 151,629 170,202 213,000 165,000 168,000 176,000 185,000 190,000 196,000 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 30,711 27,675 26,240 26,240 21,201 21,411 22,726 24,101 25,570 82-820-52-00-5214 FICA CONTRIBUTION 31,869 32,700 37,585 36,000 33,917 36,181 37,551 38,636 39,818 82-820-52-00-5216 GROUP HEALTH INSURANCE 73,940 79,114 102,663 102,297 89,456 96,612 104,341 112,688 121,703 82-820-52-00-5222 GROUP LIFE INSURANCE 328 532 586 583 554 554 560 566 572 82-820-52-00-5223 DENTAL INSURANCE 5,977 6,336 7,135 7,647 6,835 7,177 7,536 7,913 8,309 82-820-52-00-5224 VISION INSURANCE 999 915 1,051 1,083 940 940 968 997 1,027 82-820-52-00-5230UNEMPLOYMENT INSURANCE1,363 645 1,000 1,213 1,250 1,250 1,250 1,250 1,250 82-820-52-00-5231 LIABILITY INSURANCE24,522 24,164 22,638 27,350 30,085 31,890 33,803 35,831 37,981 82-820-54-00-5401ADMINISTRATIVE CHARGEBACK- - 15,000 15,000 15,000 15,000 15,000 15,000 15,000 82-820-54-00-5412TRAINING & CONFERENCES30 357 3,000 2,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5415 TRAVEL & LODGING- 310 1,500 1,000 1,500 1,500 1,500 1,500 1,500 82-820-54-00-5426 PUBLISHING & ADVERTISING1,104 1,332 2,500 1,500 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5440 TELECOMMUNICATIONS4,814 7,199 8,000 8,000 8,000 8,000 8,000 8,000 8,000 82-820-54-00-5452 POSTAGE & SHIPPING491 884 750 1,200 1,000 1,000 1,000 1,000 1,000 82-820-54-00-5453 BUILDING & GROUND CHARGEBACK- - 6,428 6,428 7,486 7,711 7,942 8,180 8,425 82-820-54-00-5460 DUES & SUBSCRIPTIONS11,974 9,324 11,000 11,000 18,000 18,000 18,000 18,000 18,000 82-820-54-00-5462 PROFESSIONAL SERVICES41,078 34,322 40,000 30,000 33,500 28,000 28,000 28,000 28,000 Library Fund RevenuesLibrary Fund Revenue & TransfersOther Financing SourcesINVESTMENT EARNINGS53 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription82-820-54-00-5466 LEGAL SERVICES4,613 4,050 3,000 1,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5468 AUTOMATION 16,752 17,461 21,000 18,000 25,000 25,000 25,000 25,000 25,000 82-820-54-00-5480 UTILITIES 13,213 27,568 23,320 23,320 24,719 26,202 27,774 29,440 31,206 82-820-54-00-5488 OFFICE CLEANING - - - 36,040 75,000 77,250 79,568 81,955 84,414 82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 31,608 22,916 50,000 130,000 131,000 86,000 80,000 80,000 80,000 82-820-54-00-5498 PAYING AGENT FEES 1,689 1,689 1,700 1,689 1,700 1,700 - - - 82-820-56-00-5610 OFFICE SUPPLIES 4,773 4,694 8,000 6,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5620 LIBRARY OPERATING SUPPLIES 1,559 1,240 4,000 4,000 4,000 4,000 4,000 4,000 4,000 82-820-56-00-5621 CUSTODIAL SUPPLIES 11,132 4,030 7,000 6,000 7,000 7,000 7,000 7,000 7,000 82-820-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 348 6,916 3,000 3,480 3,000 3,000 3,000 3,000 3,000 82-820-56-00-5671 LIBRARY PROGRAMMING 679 325 2,000 1,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5676 EMPLOYEE RECOGNITION45 171 300 300 300 300 300 300 300 82-820-56-00-5683AUDIO BOOKS- - - - 3,500 3,500 3,500 3,500 3,500 82-820-56-00-5684COMPACT DISCS & OTHER MUSIC- - - - 500 500 500 500 500 82-820-56-00-5685 DVD'S- - 500 - 3,000 3,000 3,000 3,000 3,000 82-820-56-00-5686 BOOKS393 1,635 1,500 1,500 20,000 30,000 40,000 50,000 50,000 Debt Service - 2006 Bond82-820-84-00-8000 PRINCIPAL PAYMENT75,000 75,000 75,000 75,000 100,000 100,000 - - - 82-820-84-00-8050 INTEREST PAYMENT20,238 16,675 13,113 13,113 9,550 4,800 - - - Debt Service - 2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT610,000 645,000 675,000 675,000 700,000 730,000 - - - 82-820-99-00-8050 INTEREST PAYMENT121,850 103,550 84,200 84,200 57,200 29,200 - - - 1,568,867$ 1,598,317$ 1,763,820$ 1,831,183$ 1,909,000$ 1,898,134$ 1,071,184$ 1,112,898$ 1,147,067$ 25,885$ 24,809$ 23,638$ 28,563$ 31,335$ 33,140$ 35,053$ 37,081$ 39,231$ - - - - - - - - - 25,885$ 24,809$ 23,638$ 28,563$ 31,335$ 33,140$ 35,053$ 37,081$ 39,231$ Surplus(Deficit) 59,426$ 108,865$ (27,047)$ 11,544$ (42,222)$ 7,659$ 7,874$ (2,359)$ (4,042)$ Fund Balance 638,033$ 746,897$ 663,784$ 758,441$ 716,219$ 723,878$ 731,752$ 729,393$ 725,351$ 40.67% 46.73% 37.63% 41.42% 37.52% 38.14% 68.31% 65.54% 63.24%86.01% 98.52% 72.43% 77.09% 68.72% 70.00% 68.31% 65.54% 63.24%Library Fund Net TransfersTransfers InOperational Fund Balance %Library Fund Expenditures(Transfers Out)54 .FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Licenses & Permits104,600$ 103,850$ 50,000$ 120,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Investment Earnings182 189 350 185 150 150 150 150 150 Miscellaneous31 26 -------Total Revenues104,813$ 104,065$ 50,350$ 120,185$ 50,150$ 50,150$ 50,150$ 50,150$ 50,150$ ExpendituresContractual Services 3,347$3,000$3,500$3,000$3,500$3,500$3,500$3,500$3,500$Supplies55,86275,54182,00059,00055,00045,00035,00025,00025,000Capital Outlay-18,050--56,000250,000 -200,000-Total Expenditures59,209$ 96,591$ 85,500$ 62,000$ 114,500$ 298,500$ 38,500$ 228,500$ 28,500$ Surplus (Deficit)45,604$ 7,474$(35,150)$ 58,185$ (64,350)$ (248,350)$ 11,650$ (178,350)$ 21,650$ Ending Fund Balance169,188$ 176,662$ 145,712$ 234,847$ 170,497$ (77,853)$ (66,203)$ (244,553)$ (222,903)$ 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.($400)($200)$0$200$400ThousandsFund Balance 55 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLIBRARY CAPITAL FUND - 8484-000-42-00-4214 DEVELOPMENT FEES 104,600$ 103,850$ 50,000$ 120,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 84-000-45-00-4500182 189 350 185 150 150 150 150 150 84-000-48-00-4850 MISCELLANEOUS INCOME3126 - -- -- -- 104,813$ 104,065$ 50,350$ 120,185$ 50,150$ 50,150$ 50,150$ 50,150$ 50,150$ 84-840-54-00-5460 E-BOOKS SUBSCRIPTION3,347$ 3,000$ 3,500$ 3,000$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE8,387 19,965 25,000 10,000 25,000 25,000 25,000 25,000 25,000 84-840-56-00-5683 AUDIO BOOKS2,351 3,029 3,500 3,000 -----84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC283 45 500 500 -----84-840-56-00-5685 DVD'S2,307 2,822 3,000 3,000 -----84-840-56-00-5686 BOOKS42,534 49,680 50,000 42,500 30,000 20,000 10,000 --84-840-60-00-6020 BUILDING IMPROVEMENTS-18,050 - -56,000 250,000 -200,000 - 59,209$ 96,591$ 85,500$ 62,000$ 114,500$ 298,500$ 38,500$ 228,500$ 28,500$ Surplus(Deficit)45,604 7,474 (35,150)58,185 (64,350)(248,350)11,650 (178,350)21,650 Fund Balance169,188$ 176,662$ 145,712$ 234,847$ 170,497$ (77,853)$(66,203)$(244,553)$(222,903)$Library Capital Fund RevenuesLibrary Capital Fund ExpendituresINVESTMENT EARNINGS56 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Taxes 151,422$ 250,366$ 232,133$ 232,124$ 228,000$ 233,700$ 239,543$ 245,532$ 251,670$ Total Revenues 151,422$ 250,366$ 232,133$ 232,124$ 228,000$ 233,700$ 239,543$ 245,532$ 251,670$ ExpendituresContractual Services 12,550$ 12,643$ 18,504$ 16,965$ 18,014$ 18,503$ 19,007$ 19,526$ 20,061$ Debt Service208,311 209,316 208,787 208,787 209,422 208,522 364,699 359,546 360,464 Total Expenditures220,861$ 221,959$ 227,291$ 225,752$ 227,436$ 227,025$ 383,706$ 379,072$ 380,525$ Surplus (Deficit)(69,439)$ 28,407$ 4,842$ 6,372$ 564$ 6,675$ (144,163)$ (133,540)$ (128,855)$ Ending Fund Balance(1,211,222)$ (1,182,815)$ (1,177,872)$ (1,176,443)$ (1,175,879)$ (1,169,204)$ (1,313,367)$ (1,446,907)$ (1,575,762)$ 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.($2,000)($1,500)($1,000)($500)$0ThousandsFund Balance57 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionCOUNTRYSIDE TIF FUND - 8787-000-40-00-4000 PROPERTY TAXES 151,422$ 250,366$ 232,133$ 232,124$ 228,000$ 233,700$ 239,543$ 245,532$ 251,670$ 151,422$ 250,366$ 232,133$ 232,124$ 228,000$ 233,700$ 239,543$ 245,532$ 251,670$ 87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK 11,475$ 11,381$ 15,804$ 15,804$ 16,314$ 16,803$ 17,307$ 17,826$ 18,361$ 87-870-54-00-5462 PROFESSIONAL SERVICES 414 601 2,000 500 1,000 1,000 1,000 1,000 1,000 87-870-54-00-5498 PAYING AGENT FEES 661 661 700 661 700 700 700 700 700 Debt Service - 2015A Bond87-870-77-00-8000 PRINCIPAL PAYMENT 107,163 112,455 116,424 116,424 121,716 125,685 56,889 58,212 60,858 87-870-77-00-8050 INTEREST PAYMENT 50,433 46,146 41,648 41,648 36,991 32,122 27,095 24,819 22,491 Debt Service - 2014 Refunding Bond87-870-93-00-8000 PRINCIPAL PAYMENT - - - - - - 230,000 235,000 245,000 87-870-93-00-8050 INTEREST PAYMENT50,715 50,715 50,715 50,715 50,715 50,715 50,715 41,515 32,115 220,861$ 221,959$ 227,291$ 225,752$ 227,436$ 227,025$ 383,706$ 379,072$ 380,525$ Surplus(Deficit) (69,439) 28,407 4,842 6,372 564 6,675 (144,163) (133,540) (128,855) Fund Balance (1,211,222)$ (1,182,815)$ (1,177,872)$ (1,176,443)$ (1,175,879)$ (1,169,204)$ (1,313,367)$ (1,446,907)$ (1,575,762)$ Countryside TIF ExpendituresCountryside TIF Revenues58 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Taxes 70,677$ 96,795$ 96,000$ 100,932$ 122,000$ 125,050$ 128,176$ 131,380$ 134,665$ Total Revenues 70,677$ 96,795$ 96,000$ 100,932$ 122,000$ 125,050$ 128,176$ 131,380$ 134,665$ ExpendituresContractual Services 61,357$ 74,223$ 74,492$ 72,938$ 76,857$ 79,807$ 82,886$ 86,099$ 89,452$ Capital Outlay 8,467 7,488 13,120 3,120 5,000 5,000 5,000 5,000 5,000 Debt Service 212,233 206,083 - - - - - - - Total Expenditures 282,057$ 287,794$ 87,612$ 76,058$ 81,857$ 84,807$ 87,886$ 91,099$ 94,452$ Surplus (Deficit) (211,380)$ (190,999)$ 8,388$ 24,874$ 40,143$ 40,243$ 40,290$ 40,281$ 40,213$ Ending Fund Balance (1,448,929)$ (1,639,928)$ (1,629,650)$ (1,615,054)$ (1,574,911)$ (1,534,668)$ (1,494,378)$ (1,454,097)$ (1,413,884)$ Downtown TIF Fund (88)The Downtown TIF was created in 2006, in order to finance a mixed use development in the downtown area.($1,800)($1,600)($1,400)($1,200)ThousandsFund Balance59 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDOWNTOWN TIF FUND - 8888-000-40-00-4000 PROPERTY TAXES 70,677$ 96,795$ 96,000$ 100,932$ 122,000$ 125,050$ 128,176$ 131,380$ 134,665$ 70,677$ 96,795$ 96,000$ 100,932$ 122,000$ 125,050$ 128,176$ 131,380$ 134,665$ 88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK 33,487$ 35,020$ 31,102$ 31,102$ 32,129$ 33,093$ 34,086$ 35,109$ 36,162$ 88-880-54-00-5425 TIF INCENTIVE PAYOUT 27,256 36,562 38,390 37,836 39,728 41,714 43,800 45,990 48,290 88-880-54-00-5462 PROFESSIONAL SERVICES 614 2,641 5,000 4,000 5,000 5,000 5,000 5,000 5,000 88-880-60-00-6000 PROJECT COSTS 979 - 10,000 - 5,000 5,000 5,000 5,000 5,000 88-880-60-00-6079 ROUTE 47 EXPANSION 7,488 7,488 3,120 3,120 - - - - - Debt Service - FNBO Loan - 102 E Van Emmon Building88-880-81-00-8000 PRINCIPAL PAYMENT 200,000 200,000 - - - - - - - 88-880-81-00-8050 INTEREST PAYMENT12,233 6,083 - - - - - - - 282,057$ 287,794$ 87,612$ 76,058$ 81,857$ 84,807$ 87,886$ 91,099$ 94,452$ Surplus(Deficit) (211,380) (190,999) 8,388 24,874 40,143 40,243 40,290 40,281 40,213 Fund Balance (1,448,929)$ (1,639,928)$ (1,629,650)$ (1,615,054)$ (1,574,911)$ (1,534,668)$ (1,494,378)$ (1,454,097)$ (1,413,884)$ Downtown TIF ExpendituresDowntown TIF Revenues60 FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes 47,342$ 78,764$ 99,353$ 97,574$ 146,000$ 149,650$ 153,391$ 157,226$ 161,157$ Miscellaneous 761 - - - - - - - - Total Revenues 48,103$ 78,764$ 99,353$ 97,574$ 146,000$ 149,650$ 153,391$ 157,226$ 161,157$ ExpendituresContractual Services 22,173$ 37,521$ 30,500$ 27,000$ 11,000$ 17,000$ 16,104$ 16,628$ 17,000$ Total Expenditures22,173$ 37,521$ 30,500$ 27,000$ 11,000$ 17,000$ 16,104$ 16,628$ 17,000$ Surplus (Deficit)25,930$ 41,243$ 68,853$ 70,574$ 135,000$ 132,650$ 137,287$ 140,598$ 144,157$ Ending Fund Balance(47,869)$ (6,625)$ 61,943$ 63,949$ 198,949$ 331,599$ 468,886$ 609,484$ 753,641$ 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. ($500)$0$500$1,000ThousandsFund Balance61 FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionDOWNTOWN TIF II FUND - 8989-000-40-00-4000 PROPERTY TAXES 47,342$ 78,764$ 99,353$ 97,574$ 146,000$ 149,650$ 153,391$ 157,226$ 161,157$ 89-000-48-00-4850 MISCELLANEOUS INCOME761 - - - - - - - - 48,103$ 78,764$ 99,353$ 97,574$ 146,000$ 149,650$ 153,391$ 157,226$ 161,157$ 89-890-54-00-5425 TIF INCENTIVE PAYOUT 20,979$ 36,805$ 25,500$ 25,500$ 8,000$ 14,000$ 13,104$ 13,628$ 14,000$ 89-890-54-00-5462 PROFESSIONAL SERVICES1,194 716 5,000 1,500 3,000 3,000 3,000 3,000 3,000 22,173$ 37,521$ 30,500$ 27,000$ 11,000$ 17,000$ 16,104$ 16,628$ 17,000$ Surplus(Deficit) 25,930 41,243 68,853 70,574 135,000 132,650 137,287 140,598 144,157 Fund Balance (47,869)$ (6,625)$ 61,943$ 63,949$ 198,949$ 331,599$ 468,886$ 609,484$ 753,641$ Downtown TIF II Fund RevenuesDowntown TIF II Expenditures62