List of Officials - Roselle, Illinois

Village of Roselle Fiscal Year 2020

AnnualBudget

Village of Roselle, Illinois FY 2020 Annual Budget

For the fiscal year beginning January 1, 2020

VILLAGE ELECTED OFFICIALS

Andrew Maglio

Mayor

Bruce Berkshire Patrick Devitt Wayne Domke David Pileski

Heather Pransky Lee Trejo

Board of Trustees

Patricia Burns Village Clerk

VILLAGE ADMINISTRATION

Jeffrey D. O’Dell Village Administrator Thomas W. Dahl Director of Finance Patrick N. Watkins Director of Community Development Karen R. Young Director of Public Works

Jason Bielawski Assistant Village Administrator Steven R. Herron Police Chief Daniel E. Anderson Fire Chief

Walsh & Knippen Village Attorney

Table of Contents

Table of Contents ......................................................................................................................... i Introductory Section Community Profile ........................................................................................................................ 1 Elected Officials ........................................................................................................................... 4 Village Organizational Chart ........................................................................................................ 5 GFOA Distinguished Budget Award ............................................................................................. 6 Budget Overview Transmittal Letter ......................................................................................................................... 7 Financial Section Financial Policies and Provisions ................................................................................................ 13 Financial Structure ...................................................................................................................... 29 Debt Service ............................................................................................................................... 33 Revenue Sources ....................................................................................................................... 37 Typical Tax Bill ............................................................................................................................ 44 Budget Summary – Total By Fund .............................................................................................. 46 Budget Summary – Total By Category and Fund ....................................................................... 48 Estimated Change in Fund Balance ........................................................................................... 49 General Fund General Fund Graphs and Charts ............................................................................................... 51 General Fund – Budget Summary by Account ........................................................................... 53 General Fund – Expenditure Budget Summary by Department ................................................. 59 General Fund – Expenditure Department Budget Summary by Category ................................. 60 Elected Officials Program Description .............................................................................................................. 63 Budget Detail ......................................................................................................................... 64 Administration Department Organizational Chart .............................................................................................................. 67 Program Description .............................................................................................................. 68 Budget Detail ......................................................................................................................... 70 Finance Department Organizational Chart .............................................................................................................. 75 Program Description .............................................................................................................. 76 Budget Detail ......................................................................................................................... 79 Community Development Department Organizational Chart .............................................................................................................. 83 Program Description .............................................................................................................. 84 Budget Detail ......................................................................................................................... 86 Police Department Organizational Chart .............................................................................................................. 89 Program Description .............................................................................................................. 90

Village of Roselle i Fiscal Year 2020

Table of Contents

Budget Detail ......................................................................................................................... 92 Fire Department Organizational Chart .............................................................................................................. 97 Program Description .............................................................................................................. 98 Budget Detail……………………………………………………………………………………….100 Board of Fire and Police Commission Program Description……………………………………………………………………………….105 Budget Detail……………………………………………………………………………………….106 Public Works Department Organizational Chart……………………………………………………………………………….107 Program Description……………………………………………………………………………….108 Budget Detail……………………………………………………………………………………….110 Special Revenue Funds Motor Fuel Tax Fund ................................................................................................................. 117 Foreign Fire Insurance Fund ..................................................................................................... 119 Gary Avenue Business District Fund ........................................................................................ 121 Irving Park Road Business District Fund .................................................................................. 123 Sidewalk Fund .......................................................................................................................... 125 Debt Service Fund Debt Service Fund .................................................................................................................... 127 Capital Projects Funds Equipment Replacement Fund ................................................................................................. 131 General Capital Projects Fund .................................................................................................. 135 Tax Increment Finance District (TIF #2) Roselle – Nerge Capital Projects Fund ..................... 139 Tax Increment Finance District (TIF #3) Irving – Central Capital Projects Fund ....................... 141 Enterprise Funds Water/Sewer Operating Fund Water/Sewer Operating Fund Description, Graphs and Charts ........................................... 143 Organizational Chart ............................................................................................................ 145 Program Description ............................................................................................................ 146 Water/Sewer Operating Fund – Budget Summary by Account ............................................ 148 Water/Sewer Operating Fund – Expenditure Budget Summary by Division ........................ 151 Detail Budget ....................................................................................................................... 152 Water/Sewer Equipment Replacement Fund ............................................................................ 157 Water/Sewer Capital Projects Fund .......................................................................................... 159 Water/Sewer Extension Fund ................................................................................................... 165 Parking Lot Operating Fund ...................................................................................................... 167 Parking Lot Capital Projects Fund ............................................................................................ 171

Village of Roselle ii Fiscal Year 2020

Table of Contents

Internal Service Funds Insurance Fund ......................................................................................................................... 173 Information Technology Fund ................................................................................................... 177 Trust and Agency Funds Police Pension Fund ................................................................................................................. 179 Firefighters’ Pension Fund ........................................................................................................ 183 Capital Improvement Plan Capital Improvement Plan ......................................................................................................... 185 Capital Improvement Program 5-Year Revenues and Expenditures ........................................ 198 Water/Sewer Capital Improvement Plan ................................................................................... 200 Water/Sewer Capital Improvement Program 5-Year Revenues and Expenditures .................. 202 Capital Improvement Program FY 2020 Capital Outlay Requests ............................................ 203 Supplemental Information Staffing Level Summary ............................................................................................................ 207 Statement of Direct and Overlapping Bonded Debt .................................................................. 208 Property Assessment and Tax Information ............................................................................... 210 Principal Taxpayers .................................................................................................................. 211 Glossary Commonly Used Acronyms ...................................................................................................... 213 Glossary of Terms ..................................................................................................................... 215

Village of Roselle iii Fiscal Year 2020

COMMUNITY PROFILE

COMMUNITY PROFILE The Village of Roselle was incorporated in 1922 and operates under the President/Trustee form of government. It is a non-home rule community as defined by the Illinois Constitution. Roselle is located approximately thirty miles northwest of the City of Chicago within the counties of DuPage and Cook with a land area of 4.5 square miles and a population of 22,763 as of the 2010 census.

Roselle was named for Rosell Hough, who settled the area in 1855 and is credited with bringing the Milwaukee Railroad through Roselle. First incorporated in 1922 with 255 residents, Roselle has grown concentrically from the historical town center of Park Street and Irving Park Road. The Village grew slowly from 1922 to 1950, with the population totaling 1,038. By 1970, the Village population had increased to 6,002. During the 1970’s the Village’s population almost tripled totaling 16,948 at the 1980 census. Over the years, the Village also experienced some commercial/industrial development. Commercial/industrial developed areas include the Main Street Station and Village Crossing developments, the 500 acres of land west of the Village (shared with Hanover Park under the terms of a boundary agreement), areas north of the Village fronting Roselle Road, Central Avenue adjacent to the Milwaukee Road railroad, the southern boundaries of the Village on Lake Street (US Rt. 20). The Village’s

Village of Roselle 1 Fiscal Year 2020

Comprehensive Plan, which provides a roadmap for future development in Roselle, was updated and adopted in 2016. Easy access to transportation makes Roselle an ideal place to live. Roselle residents have convenient access to Metra’s Milwaukee District/West Line from stops in Schaumburg, Roselle and Medinah. Rail service on this line runs daily between Elgin and Chicago’s Union Station. With immediate access to I-390 and a short drive to major interstates and O’Hare International Airport, Roselle is accessible to all points going north, south, east and west. Bicycle trails also link Roselle to the nearby towns of Schaumburg and Bloomingdale. The North Central DuPage Regional Trail runs through far southeastern portions of Roselle. The governing body of the Village is composed of the Village President, also called Mayor, and six-member Board of Trustees elected for staggered four-year terms. The Board of Trustees is the policy-setting body for the Village, determining how it will be governed. This includes, among other things, passing ordinances, adopting budgets, and appointing committee members. The Village Administrator is responsible for carrying out the policies and ordinances of the Village Board, for overseeing the day-to-day operations of the Village, and for appointing all employees of the Village excluding sworn public safety employees. The Gayle A. Smolinski Municipal Complex, located along Prospect Street between Elm Street and Maple Avenue near the heart of town center, houses the Village Hall, Police Department, Fire Department, and the Roselle Public Library. The core services that the Village of Roselle provides are police and fire protection; street repairs and maintenance; snowplowing; providing clean water to homes and businesses; sewer, wastewater, and stormwater system management; care for trees and plants on public property; management of garbage pickup; studying and planning for long-term land use; and setting and enforcing local codes. There are several attractions and opportunities for recreation in Roselle. Lynfred Winery, located at 15 S. Roselle Road, has been operating since 1979. The oldest and largest continuously operating bonded winery in Illinois, Lynfred produces over 80 varietals and 25,000 cases of wine per year. Roselle’s Main Street shopping district is adjacent to Lynfred Winery, featuring several restaurants, specialty


shops, and professional service businesses. Roselle is also home to Miracle Field, a ball-playing venue for children with disabilities to play baseball side by side with non-disabled children. Miracle Field is located on Maple Avenue, between Roselle and Irving Park Roads. Roselle residents can enjoy numerous recreational opportunities in and near the Village. The Roselle Park District, the Schaumburg Park District, the Medinah Park District and the Bloomingdale Park District each serve a portion of the Village residents. Park district facilities include playgrounds, softball fields, soccer fields, volleyball courts, tennis courts, and indoor recreational facilities. Roselle is also known for its high-achieving schools. School District Numbers 11, 12, 13, 20, and 54 provide elementary education to Village residents. High School District Number 108 and High School District Number 211 provide secondary education. College of DuPage District Number 502 and Harper Community College District Number 512 provide continuing education, transfer courses, and associates degree programs to area residents.


ELECTED OFFICIALS

MAYOR’S OFFICE

BOARD OF TRUSTEES

VILLAGE CLERK

(Left to Right) Bruce Berkshire, Patrick Devitt, Heather Pransky, Wayne Domke, Andrew Maglio, Mayor, Patty Burns, Village Clerk, Lee Trejo, David Pileski


Village of Roselle

ORGANIZATIONAL CHART

CITIZENS OF ROSELLE

VILLAGE CLERK

BOARDS AND COMMISSIONS

MAYOR AND BOARD OF TRUSTEES

FIRE

POLICE

PUBLIC WORKS

FINANCE

VILLAGE ADMINISTRATOR

ADMINISTRATION COMMUNITY DEVELOPMENT

Administration

General Village

Community Relations

Administration

Accounting

Customer Service

Planning & Zoning

Building Codes

Administration

Operations

Support

Administration

Operations

Administration Streets Vehicle

Maintenance Water

Wastewater


Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Village of Roselle, Illinois for its Annual Budget for the fiscal year beginning January 1, 2019. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.


December 9, 2019 Dear Mayor Maglio and Board of Trustees: On behalf of the management team, I present to you the FY 2020 Adopted Budget. The adopted budget includes the funding necessary to provide the residents and business owners of Roselle continued cost effective and efficient administrative, public safety, and public works services. It also provides for a continued aggressive capital project program designed to provide improvements to our municipal building, street, stormwater, wastewater, and water infrastructure and replacement of public safety emergency response and public works vehicles and apparatus. Staff worked closely with the Village Board throughout the 2019 budget fiscal year to ensure the Village’s short and long-term financial sustainability. As a result of continued prudent budget planning and specific initiatives related to fiscal sustainability, economic development, and expenditure control, the Village’s budget outlook remains strong. Despite challenges faced with increased employer contributions to the police and fire public safety pension funds, those increases have been offset by robust state shared sales, income, and other local tax revenue growth. Major Initiatives or Other Factors Influencing Budget Development

The Village Board concurred with Foster & Foster’s Actuarial Valuation Report to further decrease the actuarial assumption used for investment earnings ensuring long-term funding sustainability for its two public safety pension plans. This action, along with a change to the mortality table rates and poor investment earnings in the last quarter of 2018, increased employer contributions to the fire and police pension funds by $275,110 and $354,025 respectively. Evaluating public safety pension funding alternatives such as changes to investment earning assumption was identified as an initiative in the Village Board’s 2018 – 2021 Strategic Plan.

FY 2020 represented the last year of the previously approved five year

water and sewer user fee rate increase plan designed to provide the necessary funding to complete improvements to the Village’s water main and wastewater treatment plant and collection system. Due to favorable competitive bid results for various water and wastewater infrastructure projects over the last four years, debt service payments being less than expected, and the timing for when projects were completed, the adopted budget reflects resident and business owner water and sewer user fee rates frozen at the level charged in 2019.


State shared sales, income, and local use tax revenues continued to reflect strong growth for a non-home rule community like Roselle. The FY 2020 General Operating Fund budget reflects state shared tax revenues increasing by 12.8% or $757,590 over what was included in the FY 2019 adopted budget. Local tax revenues primarily generated from eating establishment and video gaming taxes reflect an increase of 10.8% or $78,210 over what was included in the FY 2019 adopted budget.

As a result of the State of Illinois adopting its Rebuild Illinois capital bill, the Village will receive additional state motor fuel tax funds in FY 2020. Motor fuel tax funds are used by the Village to pay for the annual street improvement program and other street related maintenance expenses. The FY 2020 Motor Fuel Tax Fund budget reflects state allocated tax revenues increasing by 48% or $280,000 over what was included in the FY 2019 adopted budget.

Significant Budget Highlights

No new resident or business owner local tax, fee, license, or fine increases.

The General Operating Fund budget reflects revenues exceeding expenditures by $7,235. The projected unreserved fund balance will be $8,326,993 or 46% of expenditures, thereby exceeding the Village Board’s Strategic Plan Financial Sustainability Priority and financial policy target of at least 35%.

The General Capital Projects, Motor Fuel Tax, and Water/Sewer Capital

Projects funds include $760,000 for the annual street improvement program, $1,330,000 for water main replacement, $7,824,900 for wastewater treatment plant and collection system projects, $153,000 for municipal building and facility repairs, and $200,000 for stormwater improvements. An additional $81,000 in funding has been budgeted for resurfacing a portion of the Metra Train Station parking lots.

The General and Water/Sewer Equipment Replacement funds include

$706,700 for the replacement of several police, fire, and public works vehicles. The adopted budget reflects replacements of three police emergency response vehicles, a fire emergency response rescue squad, two public works street division dump and snow removal trucks, and four water and wastewater utility division vehicles. In addition, $160,000 has been included for the replacement of 30 sets of fire department personal self-contained breathing apparatus equipment.


The adopted budget includes funding for the purchase of new body armor personal protective equipment for fire department personnel, additional funding to increase the number of part-time firefighter/paramedic staffing hours, and the addition of a sixth police sergeant position. To offset the increase in police sergeant positions, a police records assistant position has been eliminated.

General Operating Fund Summary

2019 Revised Budget

2019 Projected Year-End Budget

2020 Proposed Budget

Revenues $16,984,535 $17,599,500 $18,101,340 Expenditures $16,978,070 $16,829,300 $18,094,105 Surplus/Deficit $ 6,465 $ 770,200 $ 7,235

Revenues are projected to increase 6.6% over what was included in the FY

2019 revised budget. Property taxes, state shared sales and income taxes, and vehicle sticker licenses represent 69% of total projected revenues while local taxes, fines, and charges for services represent 18% of total projected revenues.

Expenditures are projected to increase 6.6% over what was included in the

FY 2019 revised budget. The increased employer contribution expenses to the fire and police pension funds represents 56% of that increase. Personnel costs represent 72% of all projected expenditures while contractual costs such as paramedic services and 911 emergency services, and other costs related to property and worker compensation insurance, information technology, and equipment replacement represent 13% of all projected expenditures.

An interfund transfer from the Motor Fuel Tax Fund of $300,000 will be used

to offset street related maintenance and road salt purchase expenditures.

Water and Sewer Operating Fund Summary

2019 Revised Budget

2019 Projected Year-End Budget

2020 Proposed Budget

Revenues $7,374,520 $7,225,855 $7,210,525Expenditures $7,296,795 $7,214,150 $7,466,665Surplus/Deficit $ 77,725 $ 11,705 ($ 256,140)

Revenues are projected to decrease by 2.2% from what was included in the

FY 2019 revised budget. Water and sewer user fees paid by residential


and business owner customers represent 98% of the total projected revenues.

Expenditures are projected to increase by 2.3% over what was included in

the FY 2019 revised budget. Personnel costs represent 35% of all projected expenditures while the contractual expense to purchase water from the DuPage Water Commission represents 37% of all projected expenditures.

The projected unreserved fund balance will be $3,044,247 or 40.8% of total

expenditures, thereby exceeding the Village Board’s financial policy of maintaining reserves of at least 25% of total expenditures.

Capital Project Funds Summary

The General Capital Projects, Motor Fuel Tax, and Debt Service funds account for street, stormwater, and municipal building infrastructure improvements and debt service commitments from previous infrastructure projects. Revenues to fund these infrastructure improvements and debt service commitments come from municipal gas, electric, and telephone utility taxes ($1,302,000), state allocated motor fuel taxes ($860,000), and property taxes related to the previous issuance of limited tax bonds ($269,600).

Revenue from the simplified telecommunications tax continues to decline. Revenue from this tax is expected to decrease by 33% or $183,305 from what was included in the FY 2019 revised budget. The increased MFT revenue source that came as a result of passage of the state capital bill will offset this decrease in the telecommunications taxes.

The Water and Sewer Capital Projects Fund accounts for infrastructure improvements to the water distribution system, wastewater treatment plants, and sanitary sewer collection system along with debt service commitments from previous infrastructure improvement projects. Revenues to fund these infrastructure improvements and debt service commitments come from the capital improvement surcharge (CIS) user fees ($2,954,460) and IEPA low interest loan proceeds ($5,799,900).

Special Fund Summaries

The Firefighters’ Pension Fund employer contribution in 2020 is $658,140. This represents a 72% increase over the employer contribution in 2019. Percent funded as of January 1, 2019 is 60.5%.


The Police Pension Fund employer contribution in 2020 is $1,722,370. This represents a 26% increase over the employer contribution in 2019. Percent funded as of January 1, 2019 is 53.8%.

The Insurance Fund includes $2,019,095 in expenditures for employee

health, dental, and life insurance premiums and is funded by employer and employee contributions. The adopted budget reflects the second year of the Village joining the self-insured IPBC and includes an estimated premium increase of 5% for both health and dental effective July 1, 2020. The budget also includes $543,220 in expenditures for risk management programs through the Intergovernmental Risk Management Agency with this program being funded by charges to various funds.

The Village’s TIF District #2 (Roselle/Nerge) and TIF District #3 (Irving/Central) were established in 2015. The FY 2020 adopted budget reflects continued property tax increment growth in the amount of $150,000 and $220,000 in both TIF District funds respectively. There are no proposed public improvement or land acquisition expenditures planned in either TIF District Fund for 2020.

Conclusion This FY 2020 Adopted Budget reflects the necessary funding to continue providing the community with cost effective and efficient municipal services while ensuring sufficient reserves are in place should unforeseen circumstances impact the budget in a negative manner. On behalf of the management team, I look forward to working closely with the Village Board implementing the adopted budget. Respectfully,

Jeffrey D. O’Dell Village Administrator


Financial Policies and Provisions General Provisions

The Village of Roselle financial policies and provisions, compiled below, set forth the basic framework for the overall fiscal management of the Village. These policies assist the decision-making process of the Village Board and the Administration. The policies also provide guidelines for evaluating both current activities and proposals for future programs and budgets.

Financial policies aid the Village by improving financial management, financial position and the creditworthiness of the Village. They also serve to ensure that all financial transactions conducted by or on behalf of the Village, its agencies, departments, officials and authorized agents shall be made in a manner and method which provides for the most proficient and effective management of the financial resources and funds of the Village. These policies provide for the maximum protection of the Village taxpayer, in accordance with and utilizing established financial management practices, accounting standards and auditing requirements. Included in these are specific policies related to operations, accounting and auditing, reserves, capital projects, cash management, debt and budget.

The Village prepares a balanced budget (defined as current revenues plus fund balance equals or exceeds current expenditures) for each fund and each program within the fund. The budget should be balanced with current revenues equal to or greater than current expenditures/expenses. In any fund in which expenditures/expenses shall exceed revenues, prior year revenues (reappropriation or use of fund balance) shall be used to meet the shortfalls.

The Village Board is responsible for establishing and authorizing policies and procedures for the management of all financial resources and transactions of the Village. The Village Administrator and other Village officials are responsible for adopting administrative procedures necessary to implement the financial policies.

It is the policy of the Village to maintain sound financial practices and policies which are viable and current according to generally accepted accounting principles, auditing standards and financial management experience, and which are consistent and comply with all applicable state and federal laws. The Village shall regularly review its policies and procedures and reserves its right to change and supplement them as necessary.

The following financial policies were adopted by Resolution by the Roselle Village Board on May 13, 2019:

Budget Policy

The Village Administrator shall submit an annual budget to the Village Board which is within the Village’s ability to pay. The annual budget shall provide for the following:

a. The annual budget shall effectively communicate meaningful and understandable

information to the Village residents, Village Board, Village Staff, and other readers. To accomplish this goal, the annual budget shall be prepared in conformance with the Government Finance Officers Association’s (GFOA) Distinguished Budget Presentation Award Program.


Financial Policies and Provisions

b. The annual budget shall be monitored on a monthly basis. Revenue and expenditure budget reports shall be prepared and made available to Village management staff for departmental review on a monthly basis. A monthly budget summary report (Treasurer’s Report) shall be presented to the Village Board.

c. The annual budget shall allow for the implementation of as many of the Village Board’s

goals and objectives as financially possible.

d. The annual budget shall provide for the adequate funding of all pensions plans (IMRF, Police Pension Fund, and Firefighters Pension Fund). An independent actuary shall be used to determine the annual Village contributions to the Police Pension Fund and the Firefighters Pension Fund and determine if these pension funds are adequately funded.

e. The annual budget shall provide funding for the adequate maintenance of municipal

equipment, municipal facilities, and infrastructure. f. The annual budget shall set aside adequate funding (pay-as-you-go funding) for the

replacement of vehicles and major equipment. Annual funding (depreciation funding) for these replacements will eliminate major expenditure jumps in the annual budget when these acquisitions are made.

g. The annual budget shall finance current operating expenditures, excluding major

capital expenditures, with current revenues. The use of reserves to finance current operating expenditures shall be carefully considered and avoided if possible.

h. For budgeting purposes fund balance is defined as current assets less current

liabilities and excludes interfund advances. i. The annual budget shall avoid the use of designated capital improvement revenues

to balance operating funds. Reserve and Fund Balance Policy Sound financial management dictates the need for adequate fund balances to enable the Village to respond to adverse circumstances without jeopardizing essential Village services.

a. The General Fund unassigned fund balance should be maintained at a minimum of 35% of the total General Fund annual expenditures to provide financing for unanticipated expenditures and revenue shortfalls and possible delays in the state distribution of shared revenues.

b. The Water and Sewer Operating Fund cash and investment balance should be maintained at 25% of the total annual expenses to provide financing for unanticipated expenses and revenue shortfalls.

c. Several other funds have been created by the Village for the purpose of accumulating

funds on an ongoing basis for future capital purchases and account for specific projects and programs. The focus of each fund is different; each fund may have a significantly different cash requirement; and each fund may have very different revenue sources.



d. The Village Board shall be advised annually, during the budget process, of individual Fund reserves.

Management of Fund Balances Government Accounting Standards Board (GASB) Statement 54 increased the reporting requirement on fund balances for external financial reporting purposes. The classifications of fund balance established in GASB Statement 54 are intended to depict the nature of the net resources that are reported in the governmental funds. An individual governmental fund could include any combination of these classifications.

a) Non-spendable Fund Balances. These fund balances are the net balance of assets and liabilities that are held legally, contractually or in a “not in spendable form.” This includes all legally or contractually restricted balances as well as prepaid, inventory, encumbrances and other items considered “not in spendable form.”

b) Restricted Fund Balances. These fund balances are the net balance of assets and liabilities that have provisions that are externally imposed. These are grants or other funds that are restricted by debt covenants, grantors, contributors or by laws or regulations of external governments. In general these include a legally enforceable requirement that the resources be used only for the specific purposes stipulated in the grant, donation, debt covenant or by law.

c) Committed Fund Balances. Committed fund balances are those imposed by a formal action taken by the Board of Trustees. Once the Board of Trustees has taken formal action, the assets cannot be used for other purposes unless the Board of Trustees removes or changes the specified use by taking the same action it employed previously to commit those balances.

d) Assigned Fund Balance. Assigned fund balances are the net amounts of assets and liabilities constrained by the intent of the Board of Trustees. The intent will not be done by formal action of the Board of Trustees but will be part of items such as the adopted budget or in a statement by the Board of Trustees or by the Village Administrator.

e) Unassigned Fund Balance. Typically, unassigned fund balances will be limited to the General Fund and, by definition, are the residual balance of fund balance.

f) Priority of Use. It will be the policy of the Village of Roselle to use restricted resources first where applicable, then committed funds, then assigned funds and last unassigned fund balance, for all expenditures from governmental funds. The Village Administrator has the authority to deviate from this policy if it is in the best interest of the Village.

Capital Improvement Policy The Village shall prepare a multiple-year capital improvement program that is incorporated in the annual budget document. The multi-year capital improvement program shall be used to identify and prioritize future capital project and infrastructure needs and funding sources to pay for these improvements.



a. This multi-year program shall be prepared as a five year capital improvement plan. This five year plan shall be reviewed and approved by the Village Board prior to the Village’s annual budget process.

b. The approved capital improvement plan shall be incorporated into the annual budget

and adopted as part of the budget document.

c. The operating costs to maintain capital acquisitions and improvements shall be included in the annual budget.

d. Projects and/or improvements shall be at least $10,000 to be included in the capital

improvement plan and meet one of the following criteria:

Land Acquisition Facility Construction or Repair with estimated life of at least five years Equipment Purchase with estimated life of at least one year Infrastructure Improvements such as stormwater, wastewater, and streets

e. In addition to utility taxes, intergovernmental grant funding and/or debt financing shall

be considered to finance capital improvement programs. Capital Assets Policy As a general rule, the Village capitalizes assets that have a minimum original cost of $20,000 and a useful life of at least one year. Capital Assets shall include land, infrastructure, buildings, machinery, equipment, vehicles and intangible assets with a life expectancy of one year or more. Infrastructure shall include roads, bridges, water and sewer mains, pumping stations, and lift stations. Capitalization of road projects only occurs when the street is reconstructed and torn down to the base and completely rebuilt. Donated capital assets are recorded at estimated fair market value at the date of donation. All expenditures related to an infrastructure project will also be capitalized (engineering, legal services, etc.). All other street construction, i.e. regrinding, patching, etc., is considered maintenance, and not capitalized. Water and sewer projects will be capitalized when the project constructs additional infrastructure or replaces infrastructure, and meets the capitalization threshold below. Repairs of water and sewer assets will only be capitalized when they materially extend the life of the original asset, and meet the capitalization threshold below. Intangible assets lack physical substance, are nonfinancial in nature, and have a useful life of at least one year. Intangible assets include right-of-way easements, patents, copyrights, trademarks, land use rights, and purchased or licensed computer software. Intangible assets shall be recognized only if it is identifiable, has the capability of being separated and sold, transferred, licensed, etc., or arises from contractual or other legal rights, regardless of whether rights are transferable or separable. Amortizing intangible assets will follow existing guidelines for depreciation of capital assets based on original cost and estimated useful life. Intangible assets with indefinite useful lives should not be amortized.



The following table has been established to provide guidance in determining the useful life and the depreciation of capital assets:

Years

Buildings and Improvements 10-40 Waterworks, reservoirs 40 Sewerage Treatment Plants 40 Transmission, distribution and collection 40 Vehicles 5-25 Machinery and Equipment 10 Roads and Bridges 50 Storm Sewer System 50 Intangible Assets 10-20

Debt Policy As a non-home rule community, the Village has a legal debt limit of 8.625% of its most recent equalized assessed valuation (EAV). The legal debt limit excludes debt that is repaid using user fees or property taxes. The Village shall only incur debt for capital assets and/or capital projects. It has been the Village’s practice not to incur debt for operating expenditures.

a. Although pay-as-you-go financing is the preferred method to finance capital projects, the Village shall explore all options in financing its capital improvement program, including grants, developer contributions, pay-as-you-go financing, and long-term debt paid by user charges or paid by Village-wide taxes.

b. The term of the debt issued for capital improvement projects shall not exceed the

project’s useful life and generally will not exceed 20 years.

c. Whenever possible, the Village shall market its debt through the competitive bid process or a negotiated bid process.

d. The Village shall comply with its Continuing Disclosure Requirements pursuant to the

SEC Rule 15c-12(b)(5), including filing a Comprehensive Annual Financial Report (CAFR) with each nationally-recognized municipal information repositories (NRMIR’s) within 210 days following the end of each fiscal year and disclosing certain material events on an occurrence basis.

Accounting, Auditing and Financial Reporting Policy

a. The Village shall have an annual audit conducted on its financial records by a qualified, independent public accounting firm. The Village shall request proposals from qualified independent accounting firms to conduct the annual audit of its financial statements every three to six years by the use of a request for proposal (RFP) process.

b. The annual audit shall be conducted on an annual basis to be completed and filed

within six months after the end of each fiscal year.



c. The Village shall submit its Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program.

d. The Village’s financial statements shall be prepared according to generally-accepted

accounting principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB).

e. The Village shall contract with an independent actuary to determine the Village’s

annual contribution to the Police and Fire Pension Funds.

f. The Village may allow customers to make payments by credit card and shall charge a fee to the customer for the convenience of paying by credit card. The Finance Director will review the fees charged by the merchant services providers and adjust the convenience fees as necessary.

Investment Policy The investment of public monies is a major responsibility of public officials. The purpose of this policy is to establish investment guidelines and provide a general framework for the selection of investments, institutions, and maturities. This policy is intended to assure that investments are being made safely and at market rates of return. I. Scope

This investment policy applies to the investment activities of all funds of the Village of Roselle except for the Police Pension Fund and Firefighter's Pension Fund, which are governed by the Board of Trustees of each respective fund. All financial assets of other funds shall be administered in accordance with the provisions of this policy.

II. Delegation of Authority

The establishment of investment policies is the responsibility of the Village Board. Management and administrative responsibility for the investment program of the Village of Roselle is hereby delegated to the Director of Finance, who shall establish and follow these written procedures for the operation of the investment program. Such procedures shall include explicit delegation of authority to other positions responsible for investment transactions and investment records. No position may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Director of Finance. The Director of Finance shall be responsible for all transactions undertaken, and shall establish a system of internal controls to regulate the activities of subordinate officials. The Director of Finance may on occasion amend the written procedures in a manner consistent with this policy or with state law.

III. Investment Objectives The overall direction of the Village of Roselle investment program may be found in the following objectives which are listed in order of priority: (1) safety; (2); liquidity; and (3) yield.



1. Safety. Safety shall be the main objective of the Investment Policy and refers to the preservation of capital and protection of investment principal. Village investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the Village’s overall portfolio by mitigating credit risk, custodial risk and interest rate risk.

a) Legality. All investments shall be in conformance with federal and state laws, as

well as compliance with internal policies.

b) Credit Risk. Credit risk is the risk that an issuer of a debt security will not pay its par value upon maturity. The goal will be to minimize credit risk by:

i. Limiting investments to the types of securities identified in the policy. ii. Diversifying the portfolio in accordance with the policy so that potential

losses on individual securities will be minimized. Diversification reduces the risk that potential losses on individual securities might exceed the income generated from the remainder of the portfolio.

iii. Pre-qualifying the financial institutions, Broker-Dealers, intermediaries and advisors with which the Village will do business.

c) Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The goal will be to minimize interest rate risk by:

i. Structuring the portfolio so that securities mature to meet cash

requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity.

ii. Investing operating funds primarily in shorter-term securities, money markets or similar investment pools.

d) Custodial Risk. The Village will minimize custodial risk by placing its securities with a third-party custodian, who will hold the securities in the Village’s name, as evidenced by the safekeeping contract and monthly statements.

e) Concentration of Credit Risk. Concentration of credit risk is the risk that the Village has a high percentage of investments in one type of investment. The Village will minimize concentration of credit risk by diversifying its investments to the best of its ability. With the exception of U.S. Treasury obligations or investments fully collateralized by U.S. Treasuries or Agencies no more than 10% of the Village’s investments shall be invested in a single financial institution.

2. Liquidity. The investment portfolio shall remain sufficiently liquid to enable the Village

to meet all operating requirements which may be reasonably anticipated.

3. Yield. The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Securities shall not be sold prior to maturity with the following exceptions:

a) A security with declining credit may be sold early to minimize loss of principal. b) A security trade will improve the quality, yield or target duration in the portfolio.



c) Liquidity needs of the portfolio require that the security be sold. IV. Standards of Care; Ethics; Internal Controls

1. Prudence. In managing its investment portfolio, the Village shall avoid any

transactions that might impair public confidence in the government of the Village of Roselle.

The standard of prudence to be used by the Director of Finance and employees responsible for the investment of public funds shall be the "prudent person" standard, subject to the foregoing limitations, which states:

Investments shall be made with judgment and care, under circumstances then prevailing, which persons knowledgeable of investment practices, and persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the possible income to be derived.

The above standard is established as the standard of professional responsibility and shall be applied in the context on managing the Village investment portfolio. This policy recognizes that there are circumstances beyond the control of even the most prudent investor which impact the return obtained. However, officials and employees of the Village acting in accordance with this Investment Policy and written procedures as may be established and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided that deviations from expectation are reported in a timely fashion, and appropriate action is taken to control adverse developments.

2. Ethics and Conflicts of Interest. Officers and employees involved in the investment

process shall not engage or conduct any business with an authorized financial institution, or person employed by or acting as an agent for the authorized financial institution, which shall violate:

a) 50ILCS105/3 et seq. “Interest in Contracts”; or b) 720ILCS5/33 “Official Misconduct”; or c) Roselle Gift Ban Ordinance, or d) Any other applicable State Statutes pertaining to conflicts of interest or which

prohibit officers or employees from engaging in conduct which is adverse to the Village’s investment process.

3. Internal Controls. The Finance Director is responsible for establishing and

maintaining an adequate internal control structure designed to reasonably protect the assets of the Village from loss, theft or misuse. The concept of “reasonable protection” recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by the Finance Director. Accordingly, the Finance Director shall establish a process for an annual independent review by an external auditor to assure compliance with this Policy and the internal controls established by the Finance Director. One of the required elements of the system of internal controls shall be the timely reconciliation of all Village bank accounts. Bank reconciliations shall be performed on a monthly



basis and shall be completed no later than thirty (30) days after the end of the monthly cycle. The internal controls should address the following points:

a) Control of collusion b) Separation of transaction authority from accounting and record keeping c) Confirmation of transactions for investments and wire transfers d) Custodial safekeeping e) Avoidance of physical delivery of securities whenever possible f) Address control requirements for physical delivery where necessary g) Clear delegation of authority to subordinate staff members h) Development of a wire transfer agreement with the lead bank and third-party

custodian and implementation of the appropriate safeguards i) Compliance and oversight with investment parameters including diversification

and maximum maturities j) Staff training k) List of approved Brokers-Dealers, safekeeping and financial institutions

V. Authorized Financial Institutions, Brokers-Dealers, Investment Advisors and Depositories

1. Authorized Financial Institutions and Brokers-Dealers. Financial institutions may

include depositories, investment advisors, brokers/dealers and local government investment pools as authorized in this policy. The Finance Director shall maintain a list of financial institutions authorized to provide investment services. The list of approved financial institutions shall be selected through a process that ensures due diligence in the selection process. Financial institutions may include “primary” dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule). Regional brokers and dealers must have an office in Illinois in order to be considered for doing business with the Village. The Village will limit all security purchases to financial institutions on the approved list. Additions or deletions from the list shall be made at the Finance Director’s discretion.

The Village of Roselle shall not select as depository, any financial institution in which the Village funds on deposit exceed 50% of the institution's capital stock and surplus. While local Roselle institutions will be given preference, the Finance Director may request bids from institutions outside the Village of Roselle as long as they meet the requirements set forth within this investment policy.

All depositories shall be insured by the Federal Deposit Insurance Corporation (FDIC) or the National Credit Union Administration (NCUA) and may consist of banks, savings and loan associations and credit unions. All financial institutions who desire to become designated depositories must supply the following (as appropriate, electronic delivery is preferred):

a) Audited financial statements b) Proof of state registration c) Evidence of adequate insurance coverage

All financial institutions who desire to be considered for investment transactions, must supply the following, in writing (electronic delivery is preferred): a) Audited financial statements



b) Proof of Financial Industry Regulatory, Inc (FINRA) registration c) Proof of state registration d) Completed Broker-Dealer questionnaire e) Certification of having read and understood and agreeing to comply with the

Village’s investment policy f) Evidence of adequate insurance coverage

An annual review of the financial condition and registration of financial institutions and brokers/dealers on the list shall be conducted by the Finance Director. If the Village utilizes an external investment advisor, the advisor is authorized to transact with its own approved Broker-Dealer list on behalf of the Village. The advisor will perform all due diligence for the Brokers-Dealers on its approved list. The advisor will annually provide the Village their approved Broker-Dealer list so that the Finance Director may conduct its own review. Any financial institution selected by the Village may be requested to provide cash management services, including but not limited to: checking accounts, wire and ACH transfers, purchase and sale of investment securities and safekeeping services. Fees for banking services shall be mutually agreed to by an authorized representative of the financial institution and the Finance Director of the Village.

2. Investment Advisor. The Finance Director may engage the services of an external

investment advisor to assist in the management of the Village’s investment portfolio. All investment transactions executed by the external investment advisor on behalf of the Village must be consistent with this policy and be pre-approved in writing by the Finance Director.

A list will be maintained of approved external investment advisors selected by the Finance Director using a fair selection process. An annual review of all external investment advisors shall be conducted by the Finance Director to determine their continued eligibility with the requirements below. All investment advisors must supply the following (as appropriate): a) Audited financial statements b) SEC Form ADV – Parts 1 and 2 c) Proof of state or SEC registration d) Evidence of adequate insurance coverage e) Have certified that all of the representatives of the investment advisor who conduct

investment transactions on behalf of the Village have read, understood and agreed to comply with the Village’s investment policy.

If the Village uses an external investment advisor, the advisor is authorized to enter into transactions with its own approved Broker-Dealer list on behalf of the Village. The advisor shall perform all due diligence for all brokers/dealers on its approved list. The external investment advisor shall annually provide the Village its approved Broker-Dealer list so that the Finance Director may conduct his or her own review.

VI. Authorized and Suitable Investments. Investments may be made in any type of security

allowed for in Illinois statutes regarding the investment of public funds. Investments shall



be made that reflect the cash flow needs of the fund type being invested. The following investments will be permitted by this policy and are those defined by state law: a. Bonds, notes, certificates of indebtedness, treasury bills or other securities now or

hereafter issued, which are guaranteed by the full faith and credit of the United States of America as to principal and interest.

b. Bonds, notes, debentures or other similar obligations of the United States of America,

its agencies and its instrumentalities.

c. Interest-bearing savings accounts, interest bearing certificates of deposit or interest-bearing time deposits or any other investments constituting direct obligations of any bank as defined by the Illinois Banking Act.

d. Short term obligations of corporations organized in the United States with assets

exceeding $500,000,000 if (i) such obligations are rated at the time of purchase at one of the 3 highest classifications established by at least 2 standard rating services and which mature not later than 3 years from the date of purchase, (ii) such purchases do not exceed 10% of the corporation’s outstanding obligations and (iii) no more than one-third of the Village’s funds may be invested in short term obligations of corporations.

e. Money market mutual funds registered under the Investment Company Act of 1940,

provided that the portfolio of any such money market mutual fund is limited to (i) Bonds, notes, certificates of indebtedness, treasury bills or other securities now or hereafter issued, which are guaranteed by the full faith and credit of the United States of America as to principal and interest and (ii) Bonds, notes, debentures or other similar obligations of the United States of America, its agencies and its instrumentalities.

f. Interest-bearing bonds of any county, township, city, village, incorporated town,

municipal corporation or school district of the State of Illinois, of any other state, or of any political subdivision or agency of the State of Illinois or of any other state. The bonds shall be registered in the name of the Village or held under a custodial agreement at a bank. The bonds shall be rated at the time of purchase within the 3 highest general classifications established by a rating service of nationally recognized expertise in rating bonds of states and their political subdivisions.

g. Short term discount obligations of the Federal National Mortgage Association.

h. Shares or other forms of securities legally issuable by State or Federal savings banks or savings and loan associations which are insured by the FDIC. Dividend-bearing share accounts, share certificate accounts or class of share accounts of a credit union chartered under the laws of the State of Illinois or the laws of the United States; provided, however, the principal office of any such credit union must be located within the State of Illinois whose accounts of which are insured by applicable law.

i. A Public Treasurers’ Investment Pool created under Section 17 of the State Treasurer Act (e.g., Illinois Funds).

j. Any other investment permitted by Illinois statute.


Financial Policies and Provisions VII. Investment Parameters

1. Collateralization. Funds on deposit (checking accounts, certificates of deposit, etc.)

in excess of FDIC limits must be secured by some form of collateral allowed by Illinois state statute (30 ILCS 235/6d), witnessed by a written agreement and held at an independent third party institution in the name of the Village of Roselle. Securities held as collateral must not be of a type in violation of this investment policy. The amount of collateral provided will not be less than 110% of the market value of the net amount of public funds secured. Substitution or exchange of securities held in safekeeping shall not be done without prior written notice of the Village at least 10 days prior to any proposed substitutions and provided that the market value of the replacement securities are equal or greater than the market value of the securities being replaced. The Village must pre-approve all substitution and exchanges of securities. The ratio of fair market value of collateral to the amount of funds secured shall be reviewed monthly and additional collateral will be requested when the ratio declines below the level required.

2. Safekeeping and Custody. All security transactions entered into by the Village where

applicable shall be conducted on a delivery-versus-payment (DVP) basis to ensure that securities are deposited in an eligible financial institution prior to release of funds. Securities will be held by an independent third party custodian designated by the Finance Director and evidenced by safekeeping receipts and a written custodial agreement.

3. Diversification. The Village shall diversify its investments to the best of its ability

based on the type of funds invested and the cash flow needs of those funds. Diversification may be by type of investment, number of institutions invested in and length of maturity.

4. Maximum Maturities. To the extent possible, the Village shall attempt to match its

investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the Village will not directly invest in securities maturing more than three (3) years from the date of purchase. However, reserve funds may be invested in securities exceeding three (3) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of the funds.

VIII. Reporting and Performance Standards

1. Cash Management. The Village's policy regarding cash management is based upon

the realization that there is a time value to money. Temporarily idle cash may be invested for a period of one day to in excess of one year depending upon when the money is needed. Accordingly, the Director of Finance shall cause to be prepared written cash management procedures which shall include, but not be limited to, the following:

a) Receipts. All monies due the Village shall be collected as promptly as possible.

Monies that are received shall be deposited in an approved financial institution no later than the next business day after receipt by the Village.

b) Disbursements. Disbursements shall be approved by the Village Board. The Village Administrator and the Director of Finance may authorize the disbursement



of funds prior to Board approval for scheduled items (i.e. payroll, FICA, and IMRF disbursements, etc.) and on an emergency basis where operations could be materially impaired.

c) Cash Forecast. At least annually a cash forecast shall be prepared using expected

revenue sources and items of expenditure to project cash requirements over the fiscal year of the Village. The forecasts shall be updated at least semiannually to identify the future available balances.

d) Pooling of Cash. The Director of Finance shall be authorized to pool the cash of

various funds to maximize investment earnings where it is advantageous and prudent to do so. Investment income shall be allocated to the various funds based upon their respective participation. No pooling of cash shall be done where restricted by state law, bond ordinances, or other action of the Village Board.

2. Accounting. The Village of Roselle maintains its accounting records on the basis of

funds each of which is considered a separate accounting entity. All investment transactions shall be recorded in the various funds of the Village in accordance with generally accepted accounting principles as promulgated by the Government Accounting Standards Board.

3. Reporting. The Finance Director shall prepare a monthly investment report that

includes the following:

a) Listing of individual securities held at the end of the reporting period. b) Realized and unrealized gains or losses resulting from appreciation or depreciation

by listing the cost and market value of securities over one-year duration that are not intended to be held until maturity (in accordance with Governmental Accounting Standards Board (GASB) requirements).

c) Listing of investment by maturity date. d) Percentage of the total portfolio which each type of investment represents.

4. Statement of Condition. The Village of Roselle shall maintain, for public and

managerial inspection, current statements of condition for each financial institution named as depository.

IX. Amendment

This policy shall be reviewed from time to time and any proposed changes shall be presented to the Village Board for their approval.

List of Authorized Personnel

The following Village officials/employees shall have the authority to make investments and

approve purchases as dictated by Village policy:

Mayor Village Administrator

Finance Director


Financial Policies and Provisions Village Board Strategic Plan 2018-2021 The Village of Roselle Board of Trustees updated its Strategic Plan for 2018-2021, officially establishing its goals for the next several years. The Village Board engaged in a strategic planning process during sessions facilitated by Northern Illinois University Center for Governmental Studies between March and June 2018. The planning effort began with an examination of the previous strategic plan and the progress made to achieve the objectives of that plan. This was followed by an evaluation of the current operating environment, which was supported by a questionnaire. The group considered the progress that has been made, changes in the environment and established a set of priorities for the FY 2018-2021 performance period. Based upon those priorities, the Village’s senior staff met in May 2018 and developed a set of strategic initiatives. The strategic priorities, key outcome indicators and strategic initiatives are summarized in the tables below.



Budget Process The budget process is designed to allow for public input and foster decision-making. A budget instruction manual was prepared and distributed to everyone participating in the budget process during a preliminary budget meeting. Included in the instruction manual was a preliminary budget calendar, description of accounts and funds, and instruction for completing budget forms and reports. Departments prepared operating and capital project expenditure requests. The budget team, comprised of the Village Administrator, Director of Finance, and the Assistant Administrator, reviewed departmental submittals. The Director of Finance projected major revenue sources, prepared all salary schedules and projections, debt payment schedules, and maintained all equipment replacement schedules. All department budgets were submitted in August of 2019. Several meetings were held with each department to review current year departmental budget goals, objectives, and appropriations. The department input helped Elected Officials understand the needs of departments and informed them about projects to be considered in the upcoming fiscal year. The preliminary budget was developed based on Board policies and the review of department submittals. New initiative requests are outlined in the preliminary operating and capital budget


Financial Policies and Provisions reports submitted to the Village Board. The proposed budget was posted on the Village’s website and a copy was made available for inspection at Village Hall. Two preliminary budget workshops were conducted in November 2019 to present the proposed budget to the Village Board and the public. The final budget was placed on file for public review and a Budget Hearing was conducted on December 9, 2019. The document was presented to the Mayor and Board of Trustees for adoption prior to the beginning of the fiscal year on January 1, 2020. The budget may be amended after its adoption. The Village Board has the authority to amend the budget by transferring monies from one fund to another or adding to any fund. No revision of the annual budget shall be made increasing the budget in the event monies are not available. The FY 2020 adopted budget is the product of this budgetary process. The budget establishes revenues and expenditures for the period of January 1, 2020 to December 31, 2020. Budget Development Schedule

DATE RESPONSIBILITY ITEM DESCRIPTION August 9, 2019 Department Heads FY 2020 budgets are submitted to

Village Administrator and Finance.Weeks of August 19 and August 30, 2019

Village Administrator, Finance, Department Heads

VA and Finance meet with Dept. Heads to discuss draft operating budgets, capital budgets and department profiles.

September 4, 2019 Department Heads, Finance Final Budget form revisions due Week of September 9, 2019

Village Administrator, Finance, Department Heads

Staff review, department revenue and expense adjustments due and finalization of proposed budget

October 18, 2019 Finance Distribute proposed budget to Village Board, Village Administrator and Department Heads and post on Village website.

Weeks of October 21 and October 28, 2019

Village Board, Village Administrator, Finance

Meet with Mayor and Trustees in groups of two to review the proposed budget.

November 11, 2019 Village Board, Village Administrator, Department Heads

COW meeting to present FY 2020 budget to the Village Board.

November 25, 2019 Village Board, Village Administrator, Department Heads

COW meeting to present FY 2020 budget to the Village Board.

November 27, 2019 Finance Director Publish Budget Hearing Notice in newspaper.

December 9, 2019 Village Board Formal public hearing and adoption of budget by ordinance.


Financial Structure

Basis of Presentation

In determining the agencies or entities which comprise the Village for financial reporting purposes, the criteria of oversight responsibility over such agencies or entities, special financing relationships and scope of public service provided by the agencies or entities are used. Oversight responsibility is determined by the extent of financial interdependency, control over the selection of the governing authority and management, ability to significantly influence operations and accountability for fiscal matters. Based on these criteria, there are no agencies which should be included in the financial statements of the Village.

The accounts of the Village are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts which comprise its assets, liabilities, equities, revenues and expenditures. The various funds are grouped by type in the financial statements. Within each fund type exists one or more funds. The following fund types are used by the Village.

Fund Structure

The Village has three types of funds: Governmental Funds, Proprietary Funds, and Fiduciary Funds.

Governmental Funds are those through which most governmental functions of the Village are financed. The acquisition, use, and balances of the Village’s expendable financial resources and the related liabilities (other than those in proprietary funds) are accounted for through governmental funds.

The General Fund is the general operating fund of the Village. It is used to account for all financial resources traditionally associated with governments which are not required to be accounted for in another fund.

Village of Roselle

Governmental

Funds

General

Fund

$18,094,105

Special

Revenue

Funds

$1,119,820

Debt

Service

Funds

$958,550

Capital

Projects

Funds

$2,257,020

Proprietary

Funds

Enterprise

Funds

$18,370,720

Internal Service Funds

$3,300,885

Fiduciary

Funds

Trust and

Agency

Funds

$3,355,280


Financial Structure

Special Revenue Funds are used to account for the proceeds of specific revenue sources

that are restricted by law or administrative action to expenditures for specified purposes. Special Revenue Funds include:

Motor Fuel Tax (MFT) Foreign Fire Insurance Gary Avenue Business District Irving Park Road Business District Sidewalk

Debt Service Funds are used to account for the accumulation of resources for, and the

payment of, general long-term debt principal, interest, and related costs other than capitalized leases and compensated absences which are paid from the governmental funds. The Village has only one Debt Service Fund.

Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed through proprietary funds or fiduciary funds) or TIF related redevelopment projects. Capital Project Funds for the Village include:

Equipment Replacement General Capital Projects Tax Increment Financing #2 Roselle Rd – Nerge (TIF #2) Tax Increment Financing #3 Irving Park Rd - Central (TIF #3)

Proprietary Funds are for those services for which the Village charges customers a fee. There are 2 (two) types of proprietary funds, enterprise and internal service. Enterprise funds encompass the same functions reported as business-type activities in the government-wide statements. Enterprise fund services are primarily provided to customers external to the Village organization such as those of the water and sewer utilities and commuter parking lot. Internal service funds provide services and charge fees to customers within the Village organization such as the insurance funds.

Enterprise Funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise. The intent of the Village in using this type of fund is to determine that the costs (expense, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Enterprise Funds for the Village include:

Water/Sewer Operating Water/Sewer Equipment Replacement


Financial Structure

Water/Sewer Capital Projects Water/Sewer Extension Parking Lot Operating Parking Lot Capital Projects

Internal Service Funds are used to account for the financing of goods or services provided

by one department or agency to other departments or agencies of the Village on a cost reimbursement basis. Internal Service Funds for the Village include:

Insurance Fund Health Insurance IRMA

Information Technology Compensated Absences (Unbudgeted)

Fiduciary Funds are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations and other governments. Pension Trust Funds are accounted for in essentially the same manner as Proprietary funds. Trust Funds for the Village include:

Police Pension Fund Firefighters’ Pension Fund Impact Fees Custodial Fund (Unbudgeted)

Basis of Accounting

Budgets for the governmental fund types (General Fund, Special Revenue Funds, etc.) are adopted on a basis consistent with “Generally Accepted Accounting Principles” (GAAP), utilizing the modified accrual basis of accounting. Revenues are recognized when they become measurable and available. Expenditures are recognized when the liability has been incurred, with the exception that principal and interest payments on general long-term debt are recognized when due.

The proprietary fund types are budgeted on a basis consistent with GAAP, utilizing the accrual basis of accounting, except for capital outlay and debt principal which is budgeted as an expenditure.

The Comprehensive Annual Financial Report (CAFR) shows the status of the Village’s finances on the basis of GAAP and on a budgetary basis. In most cases this conforms to the way the Village prepares its budget. Exceptions are as follows:

Capital outlay within the Enterprise Funds are recorded as assets on a GAAP basis and expended on a Budget basis.

Debt principal payments are recorded as reductions of liabilities on a GAAP basis and expended on a Budget basis.


Financial Structure

Depreciation is recorded as an expense on a GAAP basis and not expended on a Budget basis

Debt financing is recorded as increases of liabilities on a GAAP basis and revenue on a Budget basis.

The final budget adopted by the Village Board must be a balanced budget, where total resources equal total obligations. The State Budget Law prohibits a budget which projects spending in excess of available resources. The Village’s budget is prepared on the modified accrual basis and assumes that prior year’s ending cash balances will be fully utilized to balance the budget.

While the fund balance is not an annual source of revenue to fund operations of the Village, year-end carryovers are used to fund future year operating and capital budgets. It is critical that adequate fund balance reserves are kept to meet unexpected operating or capital demands and to cover any unanticipated revenue shortfalls.

Internal Controls

The Village is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the government are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with GAAP. The internal control structure is designed to provide reasonable, but not absolute assurance that these objectives are met. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and that the valuation of costs and benefits requires estimates and judgments by management.

Budgetary Control

Budgetary controls are maintained to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the Village Board. Activities of the governmental, proprietary and fiduciary funds are included in the annual appropriated budget. The budgetary level of control, the level at which expenditures cannot legally exceed the appropriated amount, is exercised at the fund level.

Long-Range Financial Plans

Long-range financial plans have been developed for the General Fund, Water/Sewer Operating Fund, Parking Lot Fund and Parking Lot Operating Fund. These plans extend out three years to assist in planning and maintaining sustainable municipal operations. In addition, multi-year financial plans for the CIP, Water/Sewer Capital Projects Fund, Equipment Replacement Fund and Water/Sewer Equipment Replacement Fund have been developed through FY 2030 and beyond. These financial plans are utilized to ensure that revenues are sufficient to pay off outstanding debt and replace Village vehicles and equipment.


Debt Service

Overview and Debt Financing Principles

Local governments are often faced with increasing demands for services and infrastructure improvements. These demands often exceed the corresponding revenue necessary to finance the services and improvements. This produces a need to finance public facilities and infrastructure. Through debt financing, the Village can construct improvements in advance of or as the need arises rather than delaying projects. Debt financing more fairly distributes the costs of the improvements to the users of the project over its lifetime.

The goal of the Village’s debt policy is to maintain the ability to provide high quality essential village services and improvements in a cost effective manner. Policy makers weigh this goal against maintaining the ability to borrow at the lowest possible rates. The Village uses the following guidelines before financing projects with long term debt:

Management staff and elected officials conservatively project the revenue sources to pay off the debt.

The financing of the improvement will not exceed its useful life. The benefits of the improvement must outweigh its costs, including the interest costs of

financing. The use of long-term borrowing will be limited to capital improvement projects that cannot

be financed from current revenues. Debt will not be used to cover deficits (annual spending greater than annual revenue) or to cover short-term cash flow difficulties.

As a non-home rule government, under Illinois law, the Village is limited in issuing debt to 8.625% of the equalized assessed valuation (EAV). Additionally, the Village will strive to keep the average maturity of all debt at or below 15 (fifteen) years.

Outstanding Debt

The following provides a summary of the Village’s outstanding debt issues. The Village’s bonds have received a credit rating of “AA+” by Standard & Poor’s Ratings Services.

General Obligation Bonds – The Village issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both general government and proprietary activities. In addition, general obligation bonds have been issued to refund general obligation bonds. General obligation bonds are direct obligations and pledge the full faith and credit of the Village. General obligation bonds currently outstanding are as follows:

Description Maturity Date

Original Amount

Outstanding Amount

(12/31/2019)

Principal Payments FY 2020

2008 Bonds 12/01/2020 2,650,000 55,000 55,0002010B Refunding

Bonds 12/01/2021 2,720,000 560,000 275,000

2012A Refunding Bonds 12/01/2021 930,000 220,000 110,000


Debt Service

2012B Refunding Bonds 12/01/2023 1,420,000 545,000 130,000

2016 Limited Tax Bonds 12/15/2025 2,410,000 1,495,000 240,000

2016A Refunding Bonds 12/01/2033 2,470,000 2,395,000 15,000

2018 Refunding Bonds 12/15/2029 2,315,000 2,150,000 195,000

Total General Obligation Bonds 7,420,000 1,020,000 Loans Payable – Loans payable represents obligations to the Illinois Environmental Protection Agency for the construction of drinking water or wastewater facilities. Loans payable currently outstanding are as follows:

Description Maturity Date

Original Amount

Outstanding Amount

(12/31/2019)

Principal Payments FY 2020

IEPA Loan (L17-4970) 06/03/2035 $5,786,000 4,802,610 267,262IEPA Loan (L17-5419) 05/25/2038 $1,290,955 1,210,033 58,152IEPA Loan (L17-5421) 11/19/2038 $2,446,798 2,349,808 109,579

Total Loans Payable 8,362,451 434,993 Legal Debt Margin

Percentage of legal debt margin used measures the Village’s ability to issue bonded debt. Direct bonded debt is debt for which the Village has pledged its full faith and credit. The debt limit establishes a maximum dollar limitation calculated under existing law. The debt limitations provided by Illinois state statue provide that the debt of the Village is limited to 8.625% of its EAV.

Legal Debt Margin

2018 Equalized Assessed Valuation 771,060,564 Statutory Debt Limitation (8.625% of EAV) 66,503,974

General Obligation Debt: Series 2008 (1) 55,000Series 2010B (1) 560,000Series 2012A (1) 220,000Series 2012B (1) 545,000Series 2016 1,495,000Series 2016A (1) 2,395,000Series 2018 (1) 2,150,000Less: Alternate Revenue Bonds (1) (5,925,000) Total Bonds 1,495,000

Total Applicable Debt 1,495,000 Legal Debt Margin 65,008,974


Debt Service

Notes: (1) The Series 2008 Bonds, Series 2010B Bonds, Series 2012A Bonds, Series 2012B Bonds, Series 2016A Bonds and Series 2018 Bonds are General Obligation Alternate Revenue Bonds under Illinois Statute and are not included in the computation of the legal debt margin as long as the debt service levy for such bonds is abated annually and not extended.

Annual Debt Service

The following table provides a summary of the Village’s annual debt service requirements (principal and interest) on current debt obligations from the budget year through the final year of debt retirement. The Village has never in its history defaulted on the payment of any of its debt obligations.

Annual Debt Service Requirements

Year Principal Interest Total 2020 1,454,992 362,586 1,817,5782021 1,492,572 325,344 1,817,9162022 1,110,289 286,627 1,396,9162023 1,133,145 260,771 1,393,9162024 1,131,143 234,373 1,365,516

2025 – 2029 4,865,842 775,689 5,641,5312030 – 2034 3,618,671 271,710 3,890,3812035 – 2039 975,798 24,784 1,000,582

Total Applicable Debt

$1,495,000 2%

Legal Debt Margin

$65,008,974 98%

Legal Debt Margin


Debt Service

Effect of Debt on Current and Future Operations

The table below shows a comparison of budgeted debt service expenditures as a percentage of total Village expenditures:

Debt Service as a Percentage of Total Expenditures

Actual FY 2018

Estimated FY 2019

Budget FY 2020

Total Expenditures 45,177,767 41,145,795 47,456,380Debt Service Annually 1,754,657 1,855,445 2,046,600

Debt Service as a Percentage of Total

Expenditures 3.9% 4.5% 4.3%

The FY 2020 budget amount includes loan payments that have been budgeted for but the projects have not yet been completed and therefore not included in the Annual Debt Service Requirements table. Each year, the Village prepares a capital improvement plan (see Capital Improvement Program Section). In preparing the plan, the Village forecasts projected revenues and expenditures for the plan period and beyond. Part of this forecasting involves analyzing the impact of future debt service payments. The forecast reveals that all future debt service payments may be made with no property tax levy for alternate revenue debt.

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

Actual2018

Estimated2019

Budget2020

Debt Service Compared to Total Expenditures

Total Expenditures

Debt Service Annually


Revenue Sources

Introduction

The Village of Roselle has developed a diverse base of revenues to fund its operational and capital needs. The purpose of this section is to describe the major revenue sources and trends and how these affect the Village. Special emphasis is placed on six major revenue sources. This set of revenues is significant in that they collectively represent 78% of the Village’s budgeted revenues in the General Fund for FY 2020. Each major source of revenue is described on the following pages. Revenues in the FY 2020 budget total $18,101,340. These six major revenue sources and their contribution to overall revenues are summarized in the charts below.

Major Revenue Summary – General Fund

Major Revenue Source Budgeted FY 2020 Revenue

Percent of Total Current

Revenues Property Tax Sales Tax State Income Tax Roselle Fire Protection District Local Use Tax Vehicle Stickers Subtotal Major Revenue Sources Other Revenues Total Current Revenues

$5,917,185$3,447,920$2,419,710

$854,945$793,010$680,000

33%19%13%

5%4%4%

$14,112,770$3,988,570

78%22%

$18,101,340 100%

Property Tax33%

Sales Tax19%Local Use Tax

4%

Vehicle Stickers4%

State Income Tax13%

Roselle Fire District5%

Other22%

Major Revenue Sources - General Fund


Revenue Sources

Major Revenue Sources – Last Ten Fiscal Years (in 000’s)

Year Property Tax

Sales Tax

State Income

Tax

Roselle Fire

District

Local Use Tax

Vehicle Stickers

All Other

Total Revenues

2011 4,784 2,294 1,800 572 334 523 3,469 13,7762012 4,865 2,280 2,000 586 358 532 3,461 14,0822013 4,973 2,267 2,169 598 392 567 3,623 14,5892014 5,316 2,282 2,179 661 445 564 3,470 14,9172015 5,332 2,323 2,422 690 506 567 3,911 15,7512016 5,433 2,680 2,216 631 553 691 3,729 15,9342017 5,523 2,870 2,091 687 589 686 3,830 16,2762018 5,628 3,024 2,180 683 669 680 4,014 16,8782019 Proj.

5,786 3,284 2,273 791 734 680 4,052 17,600

2020 Bud.

5,917 3,448 2,420 855 793 680 3,989 18,101

Ad Valorem Property Tax

Budgeted FY 2020 ad valorem property taxes (property tax and road/bridge tax) total $5,917,185 or 33% of current revenue in the General Fund. Property taxes are collected on the assessed valuation of taxable real personal property. DuPage and Cook Counties provide the EAV used in the calculation of property taxes necessary to fund the budget.

0

2

4

6

8

10

12

14

16

18

20

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Millions

Major Revenue Sources - Last Ten Fiscal Years

All Other

Vehicle Stickers

Local Use Tax

Roselle Fire District

State Income Tax

Sales Tax

Property Tax


Revenue Sources

Total assessed valuation in Roselle grew steadily during the early to mid 2000’s and then began a steady descent after Levy Year 2009. However, the assessed valuation has been increasing the last four years. The 2018 assessed valuation of $771,060,564 is an increase of $41,889,231 or 5.7% over 2017.

The 2018 levy (for FY 2019) had an effective property tax rate of 0.7667, a decrease of 0.0260 or 3.3% from the FY 2018 levy. The 2019 levy (for FY 2020) is estimated to be 0.7813 based on estimates for new growth, the Property Tax Extension Limitation Law (PTELL) and 0% change in EAV. If the EAV, exclusive of new growth, increases then the property tax rate will decrease.

Sales Tax

The second largest source of revenue for the Village’s General Fund is from local Sales Taxes. Retail Sales Tax of 7.0% in DuPage County and 9.0% in Cook County is collected by the State. The Village portion of the sales tax rate is 1%. Sales taxes are expected to increase 5% from the FY 2019 estimated amount. This figure represents approximately 19% of the total revenue in the General Fund.

0.70.720.740.760.780.8

0.820.840.860.880.9

2014 2015 2016 2017 2018 2019 Est.

0.8431

0.8864

0.8211

0.79270.7667 0.7813

Tax Levy Rate - Last Six Years

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

Sales Tax Revenue


Revenue Sources

State Income Tax

The Village currently receives State Income Tax revenues based on a per capita formula applied to the State’s set-aside 10% for Local Government Distributive Funds. State Income Tax is expected to increase 6.5% from the FY 2019 estimate based on trends and information received from the Illinois Municipal League (IML). The large increase seen in FY 2015 was the result of higher capital gains tax paid in May and June of 2015 for Tax Year 2014. Income Tax is expected to increase despite the 5% reduction taken by the State of Illinois to fund state operations.

Roselle Fire Protection District

The Village provides fire suppression and EMS services to the Roselle Fire Protection District, an area of unincorporated properties in Schaumburg and Bloomingdale Townships. The District provides funding to the Village based on a formula of EAV and calls for service. The budgeted contribution rate for FY 2020 is 16.72% of the Fire Department operations and capital projects budget.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

Income Tax Revenue

0

200,000

400,000

600,000

800,000

1,000,000

Roselle Fire Protection District


Revenue Sources

Local Use Tax

The Village currently receives Local Use Tax revenues based on a per capita formula applied to the State’s collection of the tax. Local Use Tax is expected to increase 8.1% from the FY 2019 estimate based on trends and information received from the IML. The steady increase of local use tax is due to the collection of internet sales based tax.

Vehicle Stickers

The Village collects license fees on vehicles registered or housed in the Village. In FY 2016, the rates were increased for the first time since FY 2010. The Budget projects $680,000 in Vehicle Sticker fees for FY 2020.

0

200,000

400,000

600,000

800,000

Local Use Tax Revenue

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

Vehicle Sticker Revenue


Revenue Sources

Other Revenue Sources

Motor Fuel Tax

The Illinois Motor Fuel Tax (MFT) Fund is derived from a tax on the privilege of operating motor vehicles upon public highways and of operating recreational watercraft upon the waters of the State, based upon the consumption of motor fuel. The Department of Transportation allocates this money according to the MFT Fund Distribution statute (35 ILCS 505/8) and initiates the process for distribution of motor fuel tax to the counties, townships and municipalities.

The FY 2020 budget estimates $860,000 in MFT funds which are recorded in the Motor Fuel Tax Special Revenue Fund. The Village will use these funds towards a street improvement program and to support street operations in the General Fund. Collections of MFT will increase in FY 2019 and FY 2020 based on the doubling of the motor fuel tax in July 2019.

Water Sales

Water revenues are based on the number of gallons used by individual homes and businesses. Water rates are developed to recover the cost of providing potable water to the Village users. The Village purchases Lake Michigan water through the DuPage Water Commission. The FY 2020 budget of $4,269,330 is unchanged over the FY 2019 estimate.

500,000

575,000

650,000

725,000

800,000

875,000

Motor Fuel Tax Revenue


Revenue Sources

Sewer Sales

Sewer sales are largely based on water consumption and have generally followed the same trends. The FY 2020 budget of $2,786,930 is unchanged from the FY 2019 estimate.

Revenue Forecast Methodology

The Village of Roselle uses various sources of information to forecast revenue. Included are previous year trends, economic conditions, information from the County and Township assessors and the Illinois Municipal League and rate studies for Water/Sewer Operating and Capital Funds. Included in trend forecasting are sales tax, telecommunications tax, income tax, MFT tax and water sales. External economic conditions including inflation, employment and interest rates are also taken into consideration when forecasting anticipated revenue.

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Water Sales Revenue

2,000,000

2,200,000

2,400,000

2,600,000

2,800,000

3,000,000

Sewer Sales Revenue


Typical Tax Bill

Market Value of Home: 2018 Tax Levy Rate: (DuPage County)

$250,000 .7394

Annual Tax Liability for Village Services: $616.16 To calculate the annual tax bill, multiply the assessed valuation by the tax levy rate and divide the result by 100. 83,333 X .7394 = 61,616.42; 63,891.41 ÷ 100 = $616.16

Assessed Valuation:

$83,333

Monthly Expenses for Village Services: $53.24 To determine the monthly tax expenses for Village services, divide the tax liability by 12 months: 616.16 ÷ 12 = $51.35

To determine assessed valuation, multiply Market value by 33.33%: 250,000 X 33.33% = $83,333

Village of Roselle property owners pay property taxes which generate revenue used to operate the Village, schools, parks, libraries and township road districts.

The Village of Roselle is under the Property Tax Extension Limitation Law which caps increases in property tax extensions for non-home rule taxing districts. Increases in tax extensions are limited to the lesser of 5% or the Consumer Price Index (CPI) for the year preceding the levy year. This limit slows the growth of property tax revenues to taxing districts when property values and assessments are increasing faster than the rate of inflation. A common misconception about property taxes is that all of the money goes to the Village. The Village’s portion of a resident’s total tax bill is approximately 9%. The Village relies more heavily on a combination of property tax, sales tax, income tax and other miscellaneous taxes, to provide essential core services to the public. The chart below illustrates the breakdown of a typical residential tax bill in DuPage County.

DuPage County2%

DuPage Forest

Preserve2%

DuPage Airport

0%

Bloomingdale Township

2%

Village of Roselle

9%Roselle School

District 2046%

Roselle School District 108

27%College of DuPage

5023%

Roselle Park District

6%

Roselle Library3%

Typical Tax Bill For a Roselle Resident


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020

Fund Actual Actual Budget Projected Budget

Revenues and Other Financing Sources

General 16,276,438$ 16,878,087$ 16,984,535$ 17,599,500$ 18,101,340$

Special Revenue Funds

Motor Fuel Tax 585,679 588,566 587,000 687,000 867,000

Foreign Fire Insurance 36,161 36,239 36,000 37,975 37,000

Gary Avenue Business District 23,131 21,874 34,000 16,000 34,000

Irving Park Rd Business District 135,877 164,460 195,000 207,240 250,000

Sidewalk 43 17,315 21,245 500 500

780,890 828,454 873,245 948,715 1,188,500

Debt Service Funds

Debt Service 1,022,796 3,442,533 954,825 960,100 963,780

1,022,796 3,442,533 954,825 960,100 963,780

Capital Projects Funds

Equipment Replacement 450,010 481,408 462,500 482,195 552,500

General Capital Projects 1,524,195 1,944,043 1,515,700 1,421,690 1,317,395

TIF #2 Roselle ‐ Nerge 70,658 101,477 131,000 144,000 152,500

TIF #3 Irving ‐ Central 74,296 123,013 141,000 190,480 223,500

2,119,159 2,649,940 2,250,200 2,238,365 2,245,895

Enterprise Funds

W/S Operating 7,115,137 7,297,162 7,374,520 7,225,855 7,210,525

W/S Equipment Replacement 134,547 114,637 160,000 160,000 160,000

W/S Capital Projects 2,744,502 7,505,024 8,605,340 6,788,290 8,820,360

W/S Extension 46,934 16,415 1,635 12,565 14,210

Parking Lot Operating 384,452 381,092 395,350 410,575 395,360

Parking Lot Capital Projects 36,886 48,869 64,100 150 40,650

10,462,458 15,363,199 16,600,945 14,597,435 16,641,105


Insurance ‐ Health Insurance 1,670,508 1,798,632 1,886,605 1,876,040 2,020,595

Insurance ‐ IRMA 521,936 573,806 566,100 572,930 543,220

Information Technology ‐ 693,753 667,220 665,050 738,570

2,192,444 3,066,191 3,119,925 3,114,020 3,302,385

Trust and Agency Funds

Police Pension 4,581,840 467,123 3,450,510 3,436,605 3,815,655

Fire Pension 1,020,505 243,742 795,020 795,020 1,082,175

5,602,345 710,866 4,245,530 4,231,625 4,897,830

Total Revenues 38,456,530$ 42,939,269$ 45,029,205$ 43,689,760$ 47,340,835$

Village of Roselle, Illinois

Budget Summary ‐ Total by Fund

Fiscal Year Ending December 31, 2020


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020

Fund Actual Actual Budget Projected Budget

Expenditures and Other Financing Uses

General 15,328,221$ 16,184,914$ 16,978,070$ 16,829,300$ 18,094,105$


Motor Fuel Tax 500,000 849,236 800,000 800,000 800,000

Foreign Fire Insurance 9,525 25,389 47,790 54,370 35,820

Gary Avenue Business District 23,131 21,874 34,000 16,000 34,000

Irving Park Rd Business District 135,877 164,460 195,000 207,240 250,000

Sidewalk ‐ ‐ ‐ ‐ ‐

668,533 1,060,959 1,076,790 1,077,610 1,119,820

Debt Service Funds

Debt Service 1,014,360 3,426,157 949,295 949,295 958,550

1,014,360 3,426,157 949,295 949,295 958,550


Equipment Replacement 366,740 383,143 953,710 820,855 700,445

General Capital Projects 1,896,288 2,349,248 2,107,695 1,844,420 1,499,095

TIF #2 Roselle ‐ Nerge 28,941 33,051 27,520 29,055 28,590

TIF #3 Irving ‐ Central 34,869 17,135 27,920 19,320 28,890

2,326,837 2,782,577 3,116,845 2,713,650 2,257,020

Enterprise Funds

W/S Operating 6,726,930 7,268,615 7,296,795 7,214,150 7,466,665

W/S Equipment Replacement 393,440 170,283 10,320 147,700 179,465

W/S Capital Projects 2,283,483 7,937,736 9,674,145 5,730,270 10,340,580

W/S Extension ‐ ‐ ‐ 68,620 ‐


Parking Lot Capital Projects 36,850 48,773 64,000 ‐ 40,500

9,745,603 15,745,264 17,430,710 13,483,170 18,370,720


Insurance ‐ Health Insurance 1,671,398 2,023,674 1,885,105 1,874,540 2,019,095

Insurance ‐ IRMA 530,979 703,806 566,100 565,980 543,220

Information Technology ‐ 693,753 667,220 665,050 738,570

2,202,376 3,421,233 3,118,425 3,105,570 3,300,885


Police Pension 2,058,488 2,176,486 2,466,325 2,465,020 2,734,815

Fire Pension 282,321 380,177 467,675 522,180 620,465

2,340,809 2,556,663 2,934,000 2,987,200 3,355,280

Total Expenditures 33,626,738$ 45,177,767$ 45,604,135$ 41,145,795$ 47,456,380$

Budget Summary ‐ Total by Fund




Non Major Water/Sewer Water/Sewer Non Major Internal Pension

General Governmental Funds Operating Fund Capital Fund Enterprise Funds Service Trust Funds Total

Revenues and

Other Financing Sources

Property Taxes 5,917,185 639,600 ‐ ‐ ‐ ‐ ‐ 6,556,785

State Shared Taxes 6,687,640 295,000 ‐ ‐ ‐ ‐ 4,900 6,987,540

Local Taxes 803,960 1,326,000 ‐ ‐ ‐ ‐ ‐ 2,129,960

Fees 313,400 ‐ 7,056,260 2,975,460 384,250 ‐ ‐ 10,729,370

Licenses 953,425 ‐ ‐ ‐ ‐ ‐ ‐ 953,425

Fines 624,000 ‐ 97,500 ‐ ‐ ‐ ‐ 721,500

Charges for Services 1,804,385 ‐ 6,000 ‐ ‐ 1,136,790 ‐ 2,947,175

Other Income 455,695 14,395 765 ‐ 5,110 2,164,095 2,792,930 5,432,990

Grants 123,650 860,000 ‐ ‐ ‐ ‐ ‐ 983,650

Donation/Fundraisers 3,000 ‐ ‐ ‐ ‐ ‐ ‐ 3,000

Investment Income 115,000 66,500 50,000 45,000 19,150 1,500 2,100,000 2,397,150

Other Financing Sources ‐ ‐ ‐ 5,799,900 ‐ ‐ ‐ 5,799,900

Recaptures ‐ ‐ ‐ ‐ 11,210 ‐ ‐ 11,210

Interfund Transfers 300,000 1,196,680 ‐ ‐ 190,500 ‐ ‐ 1,687,180

Total Revenues 18,101,340 4,398,175 7,210,525 8,820,360 610,220 3,302,385 4,897,830 47,340,835

Expenditures and

Other Financing Uses

Personnel Services 12,993,260 33,940 2,593,460 ‐ 163,875 ‐ 3,122,785 18,907,320

Contractual Services 3,413,905 15,360 3,808,430 ‐ 115,460 556,145 221,280 8,130,580

Commodities 704,535 14,000 346,055 ‐ 6,315 94,625 200 1,165,730

Other Charges 405,120 1,329,595 157,720 1,103,050 8,860 2,562,315 11,015 5,577,675

Capital Outlay 77,285 715,445 81,000 ‐ 179,465 87,800 ‐ 1,140,995

Capital Improvements ‐ 1,321,500 330,000 9,154,900 40,500 ‐ ‐ 10,846,900

Interfund Transfers 500,000 905,550 150,000 82,630 49,000 ‐ ‐ 1,687,180

Total Expenditures/Expenses 18,094,105 4,335,390 7,466,665 10,340,580 563,475 3,300,885 3,355,280 47,456,380

Non Major Water/Sewer Water/Sewer Non Major Internal Pension

General Governmental Funds Operating Fund Capital Fund Enterprise Funds Service Trust Funds Total

Expenditures and

Other Financing Uses

Elected Officials 184,190 ‐ ‐ ‐ ‐ ‐ ‐ 184,190

General Administration 973,545 ‐ ‐ ‐ ‐ 3,300,885 ‐ 4,274,430

Finance 397,430 958,550 ‐ ‐ ‐ ‐ ‐ 1,355,980

Community Development 777,145 341,480 ‐ ‐ ‐ ‐ ‐ 1,118,625

Police 8,349,765 148,580 ‐ ‐ ‐ ‐ 2,734,815 11,233,160

Fire 5,064,365 322,605 ‐ ‐ ‐ ‐ 620,465 6,007,435

Police & Fire Commission 13,105 ‐ ‐ ‐ ‐ ‐ ‐ 13,105

Public Works 2,334,560 2,564,175 7,466,665 10,340,580 563,475 ‐ ‐ 23,269,455

Total Expenditures/Expenses 18,094,105 4,335,390 7,466,665 10,340,580 563,475 3,300,885 3,355,280 47,456,380



Budget Summary ‐ Total by Category and Fund



Budget Summary ‐ Total by Department and Fund


Beginning Ending

Fund Fund Balance Revenues Expenditures Difference Fund Balance

General $8,319,758 $18,101,340 $18,094,105 $7,235 $8,326,993


Motor Fuel Tax 234,921 867,000 800,000 67,000 301,921

Foreign Fire 101,153 37,000 35,820 1,180 102,333

Gary Ave Business District 0 34,000 34,000 0 0

Irving Park Rd Business District 0 250,000 250,000 0 0

Sidewalk 17,859 500 0 500 18,359

353,933 1,188,500 1,119,820 68,680 422,613

Debt Service Funds

Debt Service 213,333 963,780 958,550 5,230 218,563

213,333 963,780 958,550 5,230 218,563


Equipment Replacement 2,031,682 552,500 700,445 (147,945) 1,883,737

General Capital Projects 575,072 1,317,395 1,499,095 (181,700) 393,372

TIF #2 Roselle Rd ‐ Nerge 203,686 152,500 28,590 123,910 327,596

TIF #3 Irving Park Rd ‐ Central 320,842 223,500 28,890 194,610 515,452

3,131,282 2,245,895 2,257,020 (11,125) 3,120,157

Enterprise Funds

Water/Sewer Operating 3,300,387 7,210,525 7,466,665 (256,140) 3,044,247

Water/Sewer Equipment Replace 593,397 160,000 179,465 (19,465) 573,932

Water/Sewer Capital Projects 3,517,023 8,820,360 10,340,580 (1,520,220) 1,996,803

Water/Sewer Extension 103,830 14,210 0 14,210 118,040


Parking Lot Capital Projects 7,886 40,650 40,500 150 8,036

7,907,731 16,641,105 18,370,720 (1,729,615) 6,178,116


Health Insurance 104,267 2,020,595 2,019,095 1,500 105,767

IRMA 61,932 543,220 543,220 0 61,932

Information Technology 0 738,570 738,570 0 0

166,199 3,302,385 3,300,885 1,500 167,699


Police Pension 25,785,967 3,815,655 2,734,815 1,080,840 26,866,807

Fire Pension 7,321,713 1,082,175 620,465 461,710 7,783,423

33,107,680 4,897,830 3,355,280 1,542,550 34,650,230


Estimated Change in Fund Balance



Estimated Change in Fund Balance General Fund

The General Fund fund balance is expected to increase $7,235 or 0.1% to $8,326,993 at the end of FY 2020. The Village Board policy requires a General Fund reserve level of 35% of anticipated expenditures. The estimated December 31, 2020 fund balance is 46% of anticipated FY 2020 expenditures. The revenues and expenditures of this fund will be monitored to ensure maintenance of sufficient fund reserves and compliance with Village Board policy.


The Motor Fuel Tax Fund has a budgeted 28.5% increase in fund balance due to the doubling of the motor fuel tax by the State of Illinois. The Village is waiting to see the effect the increase will have on revenues and waiting for the results of a village-wide pavement evaluation to see the impact on future budgets.

Debt Service Funds

The Debt Service Fund is expected to remain relatively stable.

Capital Project Funds

The fund balance in the Equipment Replacement Fund is expected to decrease 7% due to the purchase of several vehicles including two dump trucks, police squads and a fire vehicle. The fund balance in the General Capital Projects Fund is expected to decrease 32% due to decreases in Simplified Telecommunication Tax revenue . The fund balance in the TIF #2 Roselle Rd – Nerge Fund is expected to increase 61% due to the increase in property tax increment received and the wait for redevelopment projects. The fund balance in the TIF #3 Irving Park Rd – Central Fund is expected to increase by 61% due to the TIF increment received and the wait for redevelopment projects.

Enterprise Funds

The fund balance in the Water/Sewer Operating Fund is expected to decrease 8% due to a planned draw down of reserves. The fund balance in the Water/Sewer Equipment Replacement Fund is expected to decrease 3% due to the gap between the annual contribution from the Water/Sewer Operating Fund and the budgeted purchases. The fund balance in the Water/Sewer Capital Projects Fund is expected to decrease by 43% due to the number of planned capital projects.


The Health Insurance and IRMA subfunds seek to cover the costs of the insurance coverage each fiscal year. The IT Fund seeks to cover the cost of information technology purchases.


The Police and Fire Pensions seek to increase their fund reserves each year to cover future pension liabilities.


GENERAL FUND

The General Fund accounts for resources traditionally associated with the Village’s operations, which are not required legally or by sound financial management to be accounted for in another fund. The Village’s General Fund is categorized into functional areas as follows: Revenues Elected Officials General Administration Finance Department Community Development Department Police Department Fire Department Board of Fire and Police Commission Public Works Department

Fiscal Year 2013 – 2018: Actual Revenues and Expenditures

0

5

10

15

20

Mill

ion

s

Fiscal Year

General Fund Revenues and Expenditures

Revenues Expenditures


GENERAL FUND FY 2020 Budget

Revenues by Category

Expenditures by Category

Personnel accounts for 72% of the General Fund budget. The General Fund expenditures increased by $1,116,035 or 6.57% over the FY 2019 amended budget. This increase is mainly due to increases in pension and other personnel costs.

Property Tax, $5,917,185

Local Taxes, $803,960

Fees, $313,400

Sales Tax, $3,447,920

State Income Tax, $2,419,710

Other State Shared Taxes, $820,010

Licenses, $953,425

Fines, $624,000

Charges for Service, $1,804,385

Other Charges, $455,695

Grants & Donations, $126,650

Interest, $115,000 Interfund Transfers, $300,000

Personnel, $12,993,260

Contractual, $3,413,905

Commodities, $704,535


Capital Outlay, $77,285Interfund Transfers,

$500,000


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020

DESCRIPTION ACTUAL ACTUAL BUDGET ESTIMATE BUDGET

REVENUES AND OTHER FINANCING SOURCES

1011205 41010 DUPAGE ‐ CORPORATE 510,566$ 522,878$ 324,510$ 453,715$ 244,515$

1011205 41015 COOK ‐ CORPORATE 93,468 92,513 57,260 92,000 43,150

1011205 41020 DUPAGE ‐ POLICE PENSION 930,680 1,007,880 1,163,095 1,121,775 1,464,015

1011205 41025 COOK ‐ POLICE PENSION 170,110 178,356 205,250 204,250 258,355

1011205 41030 DUPAGE ‐ FIRE PENSION 218,337 260,775 325,575 316,450 559,425

1011205 41035 COOK ‐ FIRE PENSION 39,518 46,203 57,455 57,340 98,725

1011205 41040 DUPAGE ‐ IMRF 205,454 204,604 212,500 204,205 212,500

1011205 41045 COOK ‐ IMRF 37,342 36,195 37,500 37,310 37,500

1011205 41055 DUPAGE ‐ EMS 540,175 539,297 561,000 540,940 561,000

1011205 41060 COOK ‐ EMS 98,667 95,465 99,000 98,620 99,000

1011205 41065 DUPAGE ‐ POLICE PROTECTION 1,063,018 1,059,649 1,105,000 1,065,650 935,000

1011205 41070 COOK ‐ POLICE PROTECTION 194,251 188,088 195,000 194,150 165,000

1011205 41075 DUPAGE ‐ FIRE PROTECTION 1,063,018 1,059,649 1,105,000 1,065,650 935,000

1011205 41080 COOK ‐ FIRE PROTECTION 194,251 188,088 195,000 194,150 165,000

5,358,856 5,479,640 5,643,145 5,646,205 5,778,185

1011210 41110 DUPAGE ‐ ROAD/BRIDGE TAX 150,269 134,505 145,000 125,000 125,000

1011210 41120 COOK ‐ ROAD/BRIDGE TAX 14,152 14,203 14,000 15,000 14,000

164,421 148,709 159,000 140,000 139,000

1011215 41210 PERSONAL PROPERTY REPLACE TAX 29,731 27,029 27,000 33,000 27,000

1011215 41215 SALES TAX 2,870,478 3,023,942 3,134,605 3,283,730 3,447,920

1011215 41220 INCOME TAX 2,090,763 2,179,923 2,159,530 2,272,705 2,419,710

1011215 41225 LOCAL USE TAX 588,800 668,674 608,915 733,815 793,010

5,579,772 5,899,568 5,930,050 6,323,250 6,687,640

1011220 41230 PULL TAB TAX 2,420 (425) 1,100 695 1,100

1011220 41235 AUTO RENTAL 2,208 1,535 2,200 1,000 1,000

1011220 41245 SIMPLIFIED TELECOMM TAX 109,397 ‐ ‐ ‐ ‐

1011220 41310 HOTEL/MOTEL 86,975 78,428 80,000 58,980 58,980

1011220 41315 EATING ESTABLISHMENTS TAX 368,760 426,464 425,000 450,000 475,000

1011220 41320 AMUSEMENT TAX 25,472 25,193 27,480 25,000 25,420

1011220 41330 VIDEO RENTAL TAX 11,293 9,527 10,630 10,000 9,480

1011220 41335 VIDEO GAMING TAX 128,565 162,994 179,340 225,000 232,980

735,090 703,716 725,750 770,675 803,960

1011225 42010 ENGINEERING FEES 14,308 9,100 12,000 19,000 18,000

1011225 42016 FIRE DEPARTMENT REVIEW FEES 10,484 13,043 9,000 19,000 13,000

1011225 42025 BUILDING PERMITS 241,000 262,456 250,000 320,000 250,000

1011225 42026 RE‐OCCUPANCY FEES 4,550 4,450 6,000 5,000 5,000

1011225 42030 ANNEXATION FEES 3,600 3,400 3,000 3,000 3,000

1011225 42035 ZONING FEES 5,415 9,640 4,000 3,500 2,000

1011225 42040 RECORDING FEES 120 56 150 150 150

1011225 42042 PROCESSING FEES 6,828 10,268 7,000 7,000 15,250

1011225 42043 CREDIT CARD PROCESSING FEES ‐ ‐ ‐ 7,000 7,000

286,304 312,413 291,150 383,650 313,400

1011230 42110 BUSINESS LICENSES 111,918 111,613 105,000 107,000 105,000

1011230 42120 ALARM LICENSES 45,514 48,158 43,800 50,000 52,300

VILLAGE OF ROSELLE, ILLINOIS

BUDGET DETAIL BY FUND

FISCAL YEAR ENDING DECEMBER 31, 2020

FUND 10 ‐ GENERAL FUND

PROPERTY TAXES

ACCOUNT

ROAD/BRIDGE TAX

TOTAL PROPERTY TAXES

TOTAL ROAD/BRIDGE TAX

STATE SHARED TAXES

TOTAL STATE SHARED TAXES

LOCAL TAXES

TOTAL LOCAL TAXES

FEES

TOTAL FEES

LICENSES


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020






ACCOUNT

1011230 42125 LIQUOR LICENSES 91,555 97,755 104,825 110,000 114,125

1011230 42140 VEHICLE STICKERS 686,059 679,969 695,000 680,000 680,000

1011230 42145 SMALL CELL WIRELESS LICENSES ‐ ‐ 2,000 ‐ 2,000

935,045 937,494 950,625 947,000 953,425

1011235 42215 LOCAL FINES 168,753 180,832 180,000 175,000 180,000

1011235 42218 COMPLIANCE FINES 24,135 32,584 26,000 32,000 32,000

1011235 42219 TOW FINES 52,840 63,760 75,000 62,500 62,500

1011235 42220 COURT FINES 147,018 135,800 175,000 170,000 170,000

1011235 42225 DUI TECH FINES 13,968 3,210 20,000 10,000 10,000

1011235 42228 TRAFFIC SIGNAL ENFORCEMENT 136,824 135,536 150,000 150,000 150,000

1011235 42230 FORFEITED ASSETS 1,697 3,513 1,000 ‐ 1,000

1011235 42235 FALSE ALARM 7,425 9,350 10,000 10,000 10,000

1011235 42240 LIQUOR VIOLATIONS 250 ‐ 500 4,100 500

1011235 42260 COMMUNITY DEVELOPMENT FINES 3,270 1,928 3,000 9,000 8,000

556,180 566,513 640,500 622,600 624,000

1011240 42310 NEWSLETTER ADVERTISING 6,560 6,560 6,600 6,640 6,600

1011240 42315 RECYCLING INCOME 5,729 5,472 5,000 6,000 5,525

1011240 42325 COMMUNITY POLICE SERVICE 12,139 31,513 20,000 30,000 20,000

1011240 42330 OTHER SERVICES ‐ 7,163 3,000 3,000 3,000

1011240 42335 LPHS LIAISON 219,306 224,330 229,700 229,485 235,005

1011240 42340 PUBLIC SAFETY REPORTS 3,958 4,603 4,000 6,500 4,000

1011240 42345 POLICE/FIRE DEVELOPER OBLIGATIONS ‐ ‐ 1,500 ‐ 1,500

1011240 42361 MISC REIMBURSE ‐ GENERAL 50,999 9,533 10,000 25,350 15,000

1011240 42362 MISC REIMBURSE ‐ PUBLIC SAFETY 18,630 20,045 21,760 21,460 21,510

1011240 42363 MISC REIMBURSE ‐ PUBLIC WORKS 29,174 16,111 12,240 12,000 12,200

1011240 42365 HAZMAT REIMBURSEMENT ‐ 3,099 100 720 100

1011240 42370 ROSELLE FIRE PROTECTION DISTRICT 686,733 683,065 742,610 790,665 854,945

1011240 42375 AMBULANCE FEES 615,446 621,421 660,000 615,000 615,000

1011240 42376 TOLLWAY EMERGENCY FEES 1,600 800 1,000 ‐ 1,000

1011240 42380 CPR TRAINING ‐ 2,208 3,000 4,500 9,000

1011240 42385 50/50 SIDEWALK PROGRAM 1,137 ‐ ‐ ‐ ‐

1011240 42390 50/50 TREE PROGRAM 4,550 ‐ ‐ ‐ ‐

1,655,961 1,635,922 1,720,510 1,751,320 1,804,385

1011245 43010 SALE OF ASSETS ‐ GENERAL 480 451 100 5,845 100

1011245 43011 SALE OF ASSETS ‐ PUBLIC SAFETY 1,034 ‐ 100 700 5,200

1011245 43015 MAPES, CODES, BIDS 400 640 500 550 500

1011245 43020 CABLE FRANCHISE FEES 374,178 357,456 368,860 350,000 340,000

1011245 43021 NATURAL GAS FRANCHISE 33,836 29,531 33,835 30,050 30,000

1011245 43025 RETAIL SALES 804 634 880 600 880

1011245 43026 REGISTRY SERVICES FEE ‐ ‐ ‐ ‐ 10,000

1011245 43030 MISCELLANEOUS INCOME 4,454 3,179 3,000 53,000 3,000

1011245 43040 RENTAL INCOME ‐ WATER TOWER 53,929 38,568 48,015 48,015 48,015

1011245 43046 RENTAL INCOME ‐ GUN RANGE 4,000 4,000 4,000 4,000 4,000

1011245 43047 RENTAL INCOME ‐ PROPERTY LEASE 9,000 ‐ ‐ ‐ ‐

1011245 43051 RECAPTURES 13,413 ‐ ‐ ‐ ‐

1011245 43055 WORKERS COMP REIMBURSEMENT 91,804 1,663 10,000 2,500 10,000

1011245 43060 IRMA ‐ GENERAL ‐ ‐ 500 ‐ 500

1011245 43062 IRMA ‐ PUBLIC SAFETY 3,283 9,375 3,000 9,000 3,000

1011245 43063 IMRA ‐ PUBLIC WORKS (170) 44,107 500 8,400 500

590,445 489,604 473,290 512,660 455,695

TOTAL LICENSES

FINES

TOTAL FINES

CHARGES FOR SERVICE

TOTAL CHARGES FOR SERVICE

OTHER CHARGES

TOTAL OTHER CHARGES


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020






ACCOUNT

1011250 44020 PD TRAINING GRANT 2,117 1,479 2,000 755 14,000

1011250 44025 FD TRAINING GRANT ‐ 914 ‐ 2,965 2,500

1011250 44030 PD PROTECTIVE VEST GRANT 206 4,283 ‐ 2,220 4,750

1011250 44032 ROADSIDE SAFETY GRANT 16,474 5,518 25,000 21,000 30,000

1011250 44035 TOBACCO ENFORCEMENT GRANT ‐ 2,200 2,200 2,200 ‐

1011250 44056 COMMUNITY GRANT 5,000 5,000 5,000 5,000 5,000

1011250 44060 STATE/LOCAL GRANTS 20,306 27,910 63,315 50,000 67,400

44,103 47,303 97,515 84,140 123,650

1011255 45010 MISCELLANEOUS DONATIONS 3,386 2,000 2,000 2,000 2,000

1011255 45015 FIREWORKS DONATION 8,045 ‐ ‐ ‐ ‐

1011255 45016 EXPLORER PROGRAM DONATIONS 1,592 1,333 1,000 1,000 1,000

13,023 3,333 3,000 3,000 3,000

1011260 46010 INTEREST INCOME 57,238 116,692 50,000 115,000 115,000

57,238 116,692 50,000 115,000 115,000

1011275 49020 TRANSFER FROM INSURANCE FUND ‐ 237,180 ‐ ‐ ‐

1011275 49030 TRANSFER FROM MFT 300,000 300,000 300,000 300,000 300,000

300,000 537,180 300,000 300,000 300,000

16,276,438$ 16,878,087$ 16,984,535$ 17,599,500$ 18,101,340$

EXPENDITURES AND OTHER FINANCING USES

60100 REGULAR SALARIES 5,710,042$ 6,216,831$ 6,636,930$ 6,446,490$ 6,858,005$

60200 OVERTIME 696,684 690,584 494,150 612,125 512,900

60225 ALLOWANCES 17,200 19,500 20,475 20,500 21,085

60250 HOLIDAY PAY 109,215 110,256 122,360 106,955 124,800

60300 SICK BUY BACK 120,853 145,623 93,325 153,400 154,085

60400 PART‐TIME 545,857 574,964 585,490 573,880 664,125

60450 GROUP INSURANCE 1,030,307 1,119,089 1,227,535 1,085,290 1,275,760

60500 FICA 418,182 459,044 487,295 476,190 514,625

60550 MEDICARE 99,816 109,909 115,420 111,380 121,615

60600 IMRF 285,622 321,912 270,130 259,200 326,895

60650 POLICE PENSION 1,142,890 1,238,650 1,372,345 1,372,345 1,726,370

60700 FIRE PENSION 265,755 318,900 383,930 383,930 659,040

60750 ICMA CONTRIBUTION 16,533 16,909 17,325 17,325 17,745

60755 RETIREMENT MEDICAL CONTRIBUTION 22,704 19,965 20,595 16,090 16,210

10,481,660 11,362,136 11,847,305 11,635,100 12,993,260

61100 VILLAGE ATTORNEY 61,574 45,594 39,930 50,000 47,190

61120 VILLAGE PROSECUTOR 70,559 62,663 70,000 70,000 70,000

61130 LEGAL SERVICES 39,905 36,728 30,700 45,500 33,500

61160 HAZMAT CLEAN‐UP ‐ 1,852 ‐ ‐ ‐

61170 ARCHITECTURAL & ENGINEERING SERV 1,815 5,477 9,000 4,600 5,500

61175 CONTROLLED BURN/WETLAND MAINT ‐ 13,143 9,390 7,200 9,450

61180 MEDICAL & HOSPITAL SERVICES 42,986 40,974 32,950 36,800 36,440

61190 FLEX SPENDING PLAN 2,730 2,379 1,500 2,000 2,010

61200 MUNICIPAL CODE REVISION 6,101 6,122 6,500 6,500 7,500

61210 TESTINGS 11,013 2,760 12,500 17,000 ‐

61220 HEALTH OFFICER 6,127 4,839 4,500 4,500 5,000

GRANTS

TOTAL GRANTS

DONATIONS

TOTAL REVENUES AND OTHER FINANCING SOURCES

TOTAL DONATIONS

INVESTMENT INCOME

TOTAL INVESTMENT INCOME

INTERFUND TRANSFERS

TOTAL INTERFUND TRANSFERS

PERSONNEL

TOTAL PERSONNEL

CONTRACTUAL


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020






ACCOUNT

61240 BUILDING INSPECTION SERVICES 54,513 40,309 30,000 60,000 30,000

61250 AUDITING SERVICES 16,160 19,173 21,950 21,950 25,855

61270 OTHER PROFESSIONAL SERVICES 276,701 222,065 217,995 147,550 148,090

61290 COMPUTER CONSULTING SERVICES 182,219 15,841 12,550 15,200 18,960

61295 WEBSITE MAINTENANCE 5,454 ‐ ‐ ‐ ‐

61305 PERSONNEL REVIEW 16,043 17,710 9,600 8,000 4,000

61310 POLICE OFFICER RECRUITMENT 408 298 400 400 400

61320 OFFICE EQUIPMENT MAINTENANCE 68,148 10,822 12,525 11,045 11,600

61330 AUTO EQUIPMENT MAINTENANCE 63,759 34,252 43,200 35,300 43,200

61340 AUTO EQUIPMENT MAINT ‐ ACCIDENT 9,031 35,160 2,000 3,500 2,000

61350 FACILITIES MAINTENANCE 138,742 135,244 155,800 150,815 139,010

61360 HISTORICAL BUILDING MAINTENANCE 6,152 1,165 1,500 13,500 1,500

61370 GROUNDS MAINTENANCE 37,145 30,009 41,160 63,160 52,445

61400 OTHER EQUIPMENT MAINTENANCE 18,064 16,216 20,950 20,950 22,150

61405 FIRE EQUIPMENT MAINTENANCE 5,013 9,994 10,420 10,420 10,420

61410 COMMUNICATIONS EQUIP MAINT 9,432 4,586 16,375 15,875 10,000

61420 STREET MAINTENANCE 57,913 78,495 75,000 80,000 80,000

61430 SIDEWALK MAINTENANCE 58,536 ‐ 5,000 5,000 5,000

61460 STORMWATER FACILITIES MAINT 50,252 46,842 75,000 75,000 99,155

61490 STREET LIGHT MAINTENANCE 9,670 10,409 8,500 8,500 8,500

61500 STREET LIGHT MAINT ‐ ACCIDENT ‐ 4,993 5,000 ‐ 5,000

61510 TRAFFIC SIGNAL MAINTENANCE 10,254 14,778 15,000 15,000 15,000

61520 TRAFFIC SIGNAL MAINT ‐ ACCIDENT ‐ ‐ 1,000 1,000 1,000

61530 PREEMPTION DEVICE MAINTENANCE 7,583 6,091 5,000 8,200 10,000

61550 TREE MAINTENANCE 23,915 15,920 20,000 20,000 22,000

61580 WEED CUTTING 200 ‐ 1,000 1,000 1,000

61590 TREE PLANTING 12,948 2,609 2,000 2,700 ‐

61610 DUMPING/HAULING FEES 15,145 12,873 12,000 12,000 12,000

61630 ADVERTISING/LEGAL NOTICES 4,348 3,679 5,010 5,800 4,950

61640 PRINTING AND DUPLICATING 16,833 15,172 16,275 16,350 15,575

61650 TELEPHONE 79,858 47,613 49,635 45,885 47,040

61660 ELECTRICITY 52,597 55,270 57,100 57,100 49,325

61670 NATURAL GAS 23,256 26,272 35,510 27,840 33,710

61680 TRAINING AND MEETINGS 67,465 89,634 115,125 97,930 135,760

61695 MILEAGE REIMBURSEMENT 1,845 1,384 2,000 2,000 2,000

61700 POSTAGE 21,593 19,341 21,950 20,450 22,450

61710 MEMBERSHIP FEES 79,816 76,031 88,150 84,280 80,800

61715 SALT CREEK WORKGROUP FEE 8,859 ‐ 8,860 9,400 ‐

61720 DOG IMPOUNDMENT 1,192 587 3,000 3,000 3,000

61730 SNOW REMOVAL ‐ STREET 1,880 7,469 10,000 12,000 12,000

61740 SNOW REMOVAL ‐ SIDEWALK 15,580 36,596 30,000 47,000 40,000

61750 PARAMEDIC SERVICES 686,928 700,668 717,185 717,185 779,230

61770 RENTAL ‐ EQUIPMENT 12,359 19,764 82,520 84,245 37,300

61775 WEATHER FORECASTING SERVICES ‐ ‐ 1,200 2,500 2,400

61790 OTHER CONTRACTUAL SERVICES 174,736 36,724 64,980 105,880 107,550

61791 IT USER CHARGE ‐ 478,690 460,380 458,880 491,565

61795 MOSQUITO ABATEMENT 46,111 46,111 46,120 47,015 47,015

61800 CHILDREN'S CENTER SERVICES 3,500 3,500 3,500 3,500 3,500

61810 FINGERPRINT CHECKS 783 1,053 1,000 600 600

61820 DUCOMM SERVICES 438,432 468,727 481,615 493,255 503,260

3,134,179 3,142,669 3,339,010 3,392,260 3,413,905

62100 PUBLICATIONS 3,421 5,140 8,450 7,620 7,360

62110 OFFICE SUPPLIES 25,464 35,373 35,400 35,450 26,250

62120 HARDWARE/SOFTWARE 150,497 29,792 32,540 31,940 32,950

62130 PHOTOGRAPHIC SUPPLIES 59 416 1,400 1,500 1,400

TOTAL CONTRACTUAL

COMMODITIES


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020






ACCOUNT

62140 AUTOMOTIVE FUEL 93,149 138,590 133,115 129,030 119,065

62150 AUTOMOTIVE SUPPLIES 75,585 116,243 90,000 99,500 90,000

62160 SMALL TOOLS 221 57 550 135 ‐

62170 STREET MAINTENANCE MATERIALS 31,842 26,515 25,000 25,000 30,000

62171 ROAD SALT 39,352 67,388 64,000 67,000 76,980

62180 STREET SIGNS 13,172 9,957 16,000 16,000 16,000

62210 STORM WATER MAINT SUPPLIES 11,650 26,450 20,000 20,000 20,000

62240 STREET LIGHT MAINT SUPPLIES 40,718 56,506 35,600 33,000 6,000

62250 MISC EQUIPMENT MAINT SUPPLIES 5,605 17,702 13,000 13,000 13,000

62265 CHEMICALS 7,645 10,201 10,500 10,500 10,500

62270 FACILITY MAINTENANCE SUPPLIES 28,846 26,673 20,600 24,700 20,800

62280 SMALL EQUIPMENT 47,457 48,479 48,780 49,715 46,230

62285 FLAGS ‐ 836 500 500 500

62290 CLOTHING 50,777 57,259 50,550 60,550 53,550

62300 PROTECTIVE CLOTHING 36,193 39,836 38,800 38,800 39,800

62310 SAFETY EQUIPMENT & SUPPLIES 13,094 15,660 15,100 13,975 30,860

62315 COMM EQUIPMENT SUPPLIES ‐ 1,779 ‐ 2,900 5,850

62320 CHILD SAFETY EQUIPMENT 485 498 500 500 500

62330 LABORATORY SUPPLIES 1,720 2,937 3,000 3,000 3,000

62340 FOOD AND COFFEE SUPPLIES 19,294 7,184 4,800 6,550 5,600

62350 TRAINING SUPPLIES 5,121 9,136 10,000 10,000 12,000

62360 CRIME PREVENTION SUPPLIES 3,976 5,186 6,000 6,000 6,000

62370 FIRE PREVENTION SUPPLIES 5,609 6,669 6,000 7,000 6,000

62375 MEDICAL SUPPLIES 12,375 10,400 10,040 10,040 10,040

62380 EMA SUPPLIES 1,904 12,351 12,000 12,000 10,000

62390 OTHER COMMODITIES 5,428 4,915 3,800 5,250 4,300

730,658 790,127 716,025 741,155 704,535

63100 CLAIMS AND JUDGMENTS 12,674 ‐ 2,000 2,000 2,000

63120 EMPLOYEE BONDS 231 155 250 270 250

63130 NEWSLETTER EXPENDITURES 14,405 14,765 16,000 16,000 16,000

63140 PUBLIC RELATIONS 2,196 4,728 8,250 8,250 8,250

63150 AWARDS AND RECOGNITION 3,460 2,882 3,300 3,300 2,850

63160 TUITION REIMBURSEMENT 1,057 6,000 6,000 3,500 6,000

63170 ZBA AND P&Z COMMISSION ‐ ‐ 195 195 195

63190 YARDWASTE PROGRAM 5,800 5,900 7,000 6,000 5,525

63200 MAYOR'S BUSINESS EXPENSE 373 ‐ 420 ‐ ‐

63205 REVENUE SHARING 241,924 96,261 150,005 120,000 100,005

63210 SPECIAL INVESTIGATIONS 1,129 1,200 1,500 2,500 1,500

63211 FIRE DISTRICT TRUE‐UP ‐ 8,370 ‐ ‐ ‐

63215 PRISONER EXPENSE 15 49 500 200 500

63225 EXPLORER POST 3,087 3,196 3,850 6,900 5,000

63270 IRMA CHARGES 167,880 144,591 145,340 144,230 135,095

63280 IRMA DEDUCTIBLE 35,683 59,747 53,000 53,000 53,000

63290 IEPA PERMITS 1,000 ‐ 1,000 1,000 ‐

66320 RECORDING FEES 3,159 2,087 2,500 4,000 2,500

63330 SPECIAL EVENTS 36,596 35,598 39,600 38,520 41,450

63340 CONTRIBUTIONS TO OTHER ORGS 23,500 25,000 25,000 25,000 25,000

554,168 410,530 465,710 434,865 405,120

65130 VEHICLE EQUIPMENT SET‐UP 13,036 47,037 15,500 24,100 ‐

65145 OFFICE MACHINERY & EQUIPMENT ‐ ‐ 20,000 20,000 ‐

65150 OTHER MACHINERY & EQUIPMENT 37,776 32,415 174,520 181,820 77,285

50,812 79,452 210,020 225,920 77,285

TOTAL COMMODITIES

OTHER CHARGES

TOTAL OTHER CHARGES

CAPITAL OUTLAY

TOTAL CAPITAL OUTLAY


FY 2017 FY 2018 FY 2019 FY 2019 FY 2020






ACCOUNT

66100 TRANSFER TO EQUIP REPLACE FUND 376,742 400,000 400,000 400,000 500,000

376,742 400,000 400,000 400,000 500,000

TOTAL EXPENDITURES AND OTHER FINANCING USES 15,328,221$ 16,184,914$ 16,978,070$ 16,829,300$ 18,094,105$

BEGINNING FUND BALANCE 5,908,167 6,856,385 7,549,558 8,319,758

NET CHANGE IN FUND BALANCE 948,218 693,174 6,465 770,200 7,235

ENDING FUND BALANCE 6,856,385 7,549,558 8,319,758 8,326,993

INTERFUND TRANSFERS






FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


ELECTED OFFICIALS 180,205$ 178,047$ 185,225$ 181,495$ 184,190$

GENERAL ADMINISTRATION 1,665,387 1,134,229 1,164,980 1,201,780 973,545

FINANCE 411,558 361,762 375,930 367,065 397,430

COMMUNITY DEVELOPMENT 596,905 609,681 747,230 697,750 777,145

POLICE 6,330,496 7,268,816 7,760,285 7,612,960 8,349,765

FIRE 4,014,773 4,327,120 4,501,805 4,530,995 5,064,365

POLICE & FIRE COMMISSION 41,561 41,151 33,800 38,280 13,105

PUBLIC WORKS 2,087,336 2,264,108 2,208,815 2,198,975 2,334,560

TOTAL GENERAL FUND 15,328,221$ 16,184,914$ 16,978,070$ 16,829,300$ 18,094,105$

EXPENDITURE BUDGET SUMMARY BY DEPARTMENT





FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


ELECTED OFFICIALS

PERSONNEL 112,757$ 111,684$ 110,325$ 109,845$ 113,125$

CONTRACTUAL 57,591 56,811 63,380 60,250 60,615

COMMODITIES 741 2,054 2,050 850 1,850

OTHER CHARGES 9,116 7,498 9,470 10,550 8,600 TOTAL 180,205 178,047 185,225 181,495 184,190

GENERAL ADMINISTRATION

PERSONNEL 403,889 421,162 422,490 431,650 446,555

CONTRACTUAL 540,997 292,315 270,550 333,005 285,605

COMMODITIES 148,418 12,725 11,450 12,650 11,550

OTHER CHARGES 539,822 398,586 449,195 413,520 229,835

CAPITAL OUTLAY ‐ ‐ 1,940 1,600 ‐

INTERFUND TRANSFERS 32,261 9,440 9,355 9,355 ‐ TOTAL 1,665,387 1,134,229 1,164,980 1,201,780 973,545

FINANCE

PERSONNEL 283,692 289,739 305,615 288,040 315,320

CONTRACTUAL 108,571 65,235 65,915 75,870 78,210

COMMODITIES 16,075 6,788 4,400 3,155 3,900

INTERFUND TRANSFERS 3,220 ‐ ‐ ‐ ‐ TOTAL 411,558 361,762 375,930 367,065 397,430

COMMUNITY DEVELOPMENT

PERSONNEL 422,301 532,061 558,625 553,065 579,120

CONTRACTUAL 168,237 71,356 178,935 133,590 192,810

COMMODITIES 4,243 5,270 8,490 9,915 5,020

OTHER CHARGES ‐ ‐ 195 195 195

INTERFUND TRANSFERS 2,124 995 985 985 ‐ TOTAL 596,905 609,681 747,230 697,750 777,145

POLICE

PERSONNEL 5,453,522 6,061,675 6,372,955 6,197,755 6,865,445

CONTRACTUAL 603,624 837,771 990,630 1,000,555 1,026,010

COMMODITIES 165,341 245,320 233,060 245,710 229,850

OTHER CHARGES 1,762 2,093 3,000 4,700 92,955

CAPITAL OUTLAY 11,858 79,452 122,040 125,640 77,285

INTERFUND TRANSFERS 94,389 42,505 38,600 38,600 58,220 TOTAL 6,330,496 7,268,816 7,760,285 7,612,960 8,349,765

FIRE

PERSONNEL 2,686,099 2,756,077 2,840,925 2,848,950 3,296,775

CONTRACTUAL 975,947 1,103,975 1,139,530 1,131,065 1,216,730

COMMODITIES 187,818 228,966 200,940 215,520 213,230

OTHER CHARGES 2,469 2,352 2,850 4,900 53,065

CAPITAL OUTLAY 23,867 ‐ 84,000 97,000 ‐







FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



POLICE & FIRE COMMISSION

PERSONNEL 887 1,715 1,190 480 605

CONTRACTUAL 40,674 39,435 32,610 37,800 12,500 TOTAL 41,561 41,151 33,800 38,280 13,105

PUBLIC WORKS

PERSONNEL 1,118,513 1,188,023 1,235,180 1,205,315 1,376,315

CONTRACTUAL 638,538 675,772 597,460 620,125 541,425

COMMODITIES 208,022 289,004 255,635 253,355 239,135

OTHER CHARGES 1,000 ‐ 1,000 1,000 20,470

CAPITAL OUTLAY 15,088 ‐ 2,040 1,680 ‐


TOTAL GENERAL FUND 15,328,221$ 16,184,914$ 16,978,070$ 16,829,300$ 18,094,105$

TOTAL GENERAL FUND

PERSONNEL 10,481,660$ 11,362,136$ 11,847,305$ 11,635,100$ 12,993,260$

CONTRACTUAL 3,134,179 3,142,669 3,339,010 3,392,260 3,413,905

COMMODITIES 730,658 790,127 716,025 741,155 704,535

OTHER CHARGES 554,168 410,530 465,710 434,865 405,120

CAPITAL OUTLAY 50,812 79,452 210,020 225,920 77,285

INTERFUND TRANSFERS 376,742 400,000 400,000 400,000 500,000 TOTAL 15,328,221$ 16,184,914$ 16,978,070$ 16,829,300$ 18,094,105$


ELECTED OFFICIALS

The Mayor’s office, Board of Trustees, and Village Clerk’s office consists of eight elected officials of the Village. Each elected official serves a four-year term. The terms of the six Trustees are staggered so that three terms end every two years. The Mayor coordinates activities with the Board of Trustees to establish policy and communicates with citizens of the Village. The Mayor provides leadership to the Board of Trustees and is active with regional councils of government. The Clerk’s office is responsible for maintaining Village records including: Village Board and Committee of the Whole minutes, Executive Session minutes, freedom of information requests, annexations, subdivision, ordinances, resolutions, maps, plats, and liquor licenses.



BUDGET DETAIL BY DEPARTMENT


MAYOR

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL

10211010 60100 REGULAR SALARIES 17,646$ 19,468$ 19,970$ 19,720$ 20,190$

10211010 60500 FICA 1,094 1,207 1,240 1,275 1,255

10211010 60550 MEDICARE 256 282 290 300 295

10211010 60600 IMRF 8,237 2,737 2,145 2,205 2,530

TOTAL PERSONNEL 27,233 23,695 23,645 23,500 24,270

CONTRACTUAL

10211020 61680 TRAINING/MEETINGS 1,569 698 1,760 1,760 1,370

TOTAL CONTRACTUAL 1,569 698 1,760 1,760 1,370

COMMODITIES

10211030 62110 OFFICE SUPPLIES 29 75 200 100 200

TOTAL COMMODITIES 29 75 200 100 200

OTHER CHARGES

10211040 63140 PUBLIC RELATIONS 596 1,124 1,500 1,500 1,500

10211040 63200 BUSINESS EXPENSES 373 ‐ 420 ‐ ‐

TOTAL OTHER CHARGES 969 1,124 1,920 1,500 1,500

TOTAL MAYOR EXPENDITURES 29,800$ 25,592$ 27,525$ 26,860$ 27,340$

GENERAL FUND

ELECTED OFFICIALS

ACCOUNT





BOARD OF TRUSTEES

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10211110 60500 FICA 1,525 1,675 1,715 1,755 1,750

10211110 60550 MEDICARE 356 391 405 410 410

TOTAL PERSONNEL 26,483 29,080 29,755 29,355 30,250

CONTRACTUAL

10211120 61680 TRAINING/MEETINGS 2,320 2,535 3,840 3,840 3,850

10211120 61710 MEMBERSHIPS 40,461 34,078 40,225 35,240 36,825

10211120 61791 IT USER CHARGE ‐ 4,787 4,600 4,590 4,915

TOTAL CONTRACTUAL 42,782 41,400 48,665 43,670 45,590

COMMODITIES

10211130 62100 PUBLICATIONS ‐ 100 100 ‐ 100

TOTAL COMMODITIES ‐ 100 100 ‐ 100

OTHER CHARGES

10211130 63140 PUBLIC RELATIONS 240 ‐ 250 250 250

TOTAL OTHER CHARGES 240 ‐ 250 250 250

TOTAL BOARD OF TRUSTEES EXPENDITURES 69,505$ 70,580$ 78,770$ 73,275$ 76,190$

MEMBERSHIP DUES 10211120‐61710

DuPage Mayors/Managers 19,607 19,288 19,500 16,910 18,500

Suburban O'Hare Commission 7,500 5,000 7,500 7,500 7,500

Chicago Metro Agency for Planning 862 862 865 865 865

Roselle Chamber 550 275 255 275 255

Illinois Municipal League 3,500 ‐ 1,800 1,750 1,800

Metropolitan Mayors Caucus 1,024 1,024 1,025 1,025 1,025

Chicago Northwest 6,958 6,274 8,400 6,000 6,000

Sister Cities (State & International) 425 430 ‐ ‐ ‐

Roselle Rotary ‐ 890 880 880 880

Miscellaneous 35 35 ‐ 35 ‐

TOTAL 40,461$ 34,078$ 40,225$ 35,240$ 36,825$

ELECTED OFFICIALS

GENERAL FUND

ACCOUNT





VILLAGE CLERK

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10211210 60120 PART‐TIME 20,356 19,280 18,190 18,620 18,670

10211210 60500 FICA 3,014 3,005 2,980 2,985 2,985

10211210 60550 MEDICARE 705 703 700 700 700

10211210 60600 IMRF 6,697 6,738 5,165 5,170 6,030

TOTAL PERSONNEL 59,041 58,909 56,925 56,990 58,605

CONTRACTUAL

10211220 61200 CODE REVISION 6,101 6,122 6,500 6,500 7,500

10211220 61630 LEGAL NOTICES 637 879 1,000 1,200 1,000

10211220 61640 PRINTING/DUPLICATING 205 ‐ 200 300 300


10211220 61710 MEMBERSHIPS 684 275 405 420 405

10211220 61790 OTHER CONTRACTUAL 2,349 3,022 1,000 3,000 1,000

10211220 61810 FINGERPRINT CHECKS 783 1,053 1,000 600 600


COMMODITIES

10211230 62100 PUBLICATIONS 50 750 750 ‐ 750

10211230 62110 OFFICE SUPPLIES 662 293 500 250 300

10211230 62285 FLAGS ‐ 836 500 500 500

TOTAL COMMODITIES 712 1,879 1,750 750 1,550

OTHER CHARGES

10211240 63140 PUBLIC RELATIONS 1,288 1,405 1,500 1,500 1,500

10211240 63150 AWARDS/RECOGNITION 3,460 2,882 3,300 3,300 2,850

10211240 63200 RECORDING FEES 3,159 2,087 2,500 4,000 2,500

TOTAL OTHER CHARGES 7,907 6,374 7,300 8,800 6,850

TOTAL VILLAGE CLERK EXPENDITURES 80,900$ 81,875$ 78,930$ 81,360$ 80,660$

TOTAL ELECTED OFFICIALS EXPENDITURES 180,205$ 178,047$ 185,225$ 181,495$ 184,190$

ELECTED OFFICIALS

GENERAL FUND

ACCOUNT


Village of Roselle

ADMINISTRATION DEPARTMENT

ASSISTANT TO THE VILLAGE

ADMINISTRATOR (1)

ASSISTANT VILLAGE ADMINISTRATOR

(1)

COMMUNITY RELATIONS

COORDINATOR PART-TIME (1)

VILLAGE ADMINISTRATOR (1)

INTERN

PART-TIME (1)


ADMINISTRATION

The Village Administrator’s office coordinates the following programs, contracts, and activities on an ongoing basis:

Oversees and directs the day-to-day operation of the Village.

Prepares the Annual Budget. Appoints all Village employees excluding sworn public safety

employees, monitors staffing levels, and makes recommendations for adjustments as necessary.

Administers benefits to include health insurance, unemployment, and

all other Village personnel related policies.

Administers collective bargaining and labor contracts for five labor unions.

Oversees insurance coverage and implementation of employee safety

programs through the Intergovernmental Risk Management Agency (IRMA). This includes the establishment of safety committees, review of safety policies, and participation with IRMA Boards and Commissions.

Administers the residential and commercial refuse collection and

disposal contracts and responds to service inquiries and concerns in a timely manner.

Coordinates public/community relations efforts through news releases,

E-News e-mails and the quarterly “Roselle Reporter”.

Coordinates with councils of government to monitor State and Federal legislation impacting municipalities.

Coordinates all aspects of Village telecommunications including

telephone and the voicemail systems, as well as monitoring all utility and cable franchise agreements.

Oversees and coordinates the Village’s computer network system and

website.

Provides all Village Board and Committee of the Whole meeting agendas and provides the Village Board with a weekly update of information on Village and departmental activities.


Position Title FY

2016 FY

2017FY

2018FY

2019 Current

Authorized

Village Administrator 1.00 1.00 1.00 1.00 1.00

Assistant Village Administrator 1.00 1.00 1.00 1.00 1.00

Assistant to the Village Administrator 1.00 1.00 1.00 1.00 1.00

Part-Time Community Relations Coordinator 1.00 1.00 1.00 1.00 1.00

Part-Time Intern 0.00 0.00 1.00 1.00 1.00

Total 4.00 4.00 5.00 5.00 5.00





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10312010 60200 OVERTIME 32 ‐ 250 ‐ ‐

10312010 60225 ALLOWANCES 6,000 6,250 6,600 6,600 6,600

10312010 60300 SICK BUY BACK 4,655 4,596 4,700 4,700 4,800

10312010 60400 PART‐TIME SALARIES 38,503 45,028 49,145 51,010 59,755

10312010 60450 EMPLOYEE GROUP INSURANCE 35,817 39,605 33,210 39,595 32,680

10312010 60500 FICA 16,501 17,086 17,840 19,665 19,025

10312010 60550 MEDICARE 4,315 4,479 4,770 4,600 5,020

10312010 60600 IMRF 39,873 41,164 33,765 32,125 40,270

10312010 60750 ICMA CONTRIBUTIONS 3,500 3,500 3,500 3,500 3,500

TOTAL PERSONNEL 403,889 421,162 422,490 431,650 446,555

CONTRACTUAL

10312020 61100 VILLAGE ATTORNEY 61,574 45,594 39,930 50,000 47,190

10312020 61130 LEGAL SERVICES 13,496 17,436 14,700 35,500 22,500

10312020 61630 LEGAL NOTICES 441 639 1,000 1,300 1,000


10312020 61710 MEMBERSHIPS 3,744 3,379 4,185 4,600 4,580


10312020 61791 IT USER CHARGE ‐ 47,869 36,830 36,710 34,410


COMMODITIES

10312030 62100 PUBLICATIONS 495 288 500 500 500

10312030 62110 OFFICE SUPPLIES 592 536 500 500 500

TOTAL COMMODITIES 1,087 824 1,000 1,000 1,000

OTHER CHARGES

10312040 63190 RECYCLING PROGRAM 5,800 5,900 7,000 6,000 5,525


TOTAL ADMINISTRATION EXPENDITURES 504,831$ 557,116$ 538,185$ 592,160$ 581,100$

GENERAL FUND

ADMINISTRATION

ACCOUNT





GENERAL VILLAGE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


CONTRACTUAL

10312120 61130 LEGAL SERVICES 25,159$ 19,292$ 15,000$ 7,000$ 10,000$

10312120 61180 MEDICAL & HOSPITAL SERVICES 14,545 7,045 6,500 8,000 6,700

10312120 61190 FLEX SPEND ADMINISTRATION 2,730 2,379 1,500 2,000 2,010

10312120 61290 COMPUTER CONSULTANT 167,420 ‐ ‐ ‐ ‐

10312120 61295 WEBSITE MAINTENANCE 5,454 ‐ ‐ ‐ ‐

10312120 61320 OFFICE EQUIPMENT MAINT 5,870 4,609 5,000 4,500 4,550

10312120 61350 FACILITIES MAINTENANCE 34,898 39,291 37,985 37,000 30,820

10312120 61360 HISTORICAL BLDG MAINT 6,152 1,165 1,500 13,500 1,500

10312120 61370 GROUNDS MAINTENANCE 15,135 8,135 8,500 12,000 7,790

10312120 61640 PRINTING/DUPLICATING 2,404 782 500 200 500

10312120 61650 TELEPHONE 35,087 3,190 3,400 3,200 3,880

10312120 61660 ELECTRICITY 499 307 ‐ ‐ ‐

10312120 61670 NATURAL GAS 12,056 9,792 14,500 10,000 12,500

10312120 61680 TRAINING/MEETINGS 166 ‐ 1,000 1,000 1,000

10312120 61700 POSTAGE 15,137 11,448 14,000 12,000 14,400


10312120 61795 MOSQUITO ABATEMENT 46,111 46,111 46,120 47,015 47,015


COMMODITIES

10312130 62110 OFFICE SUPPLIES 8,734 4,048 4,500 3,500 4,500

10312130 62120 SOFTWARE/HARDWARE 113,647 1,145 ‐ ‐ ‐

10312130 62270 FACILITIES MAINT SUPPLIES 2,461 4,819 3,000 4,900 3,000

10312130 62280 SMALL EQUIPMENT 4,670 882 900 900 900

10312130 62340 FOOD/COFFEE 15,614 321 300 750 400

10312130 62390 OTHER COMMODITIES 1,408 289 800 250 800

TOTAL COMMODITIES 146,533 11,503 9,500 10,300 9,600

OTHER CHARGES

10312140 63100 CLAIMS/JUDGMENTS 12,674 ‐ 2,000 2,000 2,000

10312140 63120 EMPLOYEE BONDS 231 155 250 270 250

10312140 63160 TUITION REIMBURSEMENT 1,057 6,000 6,000 3,500 6,000

10312140 63205 REVENUE SHARING 241,924 96,261 150,005 120,000 100,005

10312140 63211 FIRE DISTRICT TRUE‐UP ‐ 8,370 ‐ ‐ ‐

10312140 63270 IRMA CHARGES 167,880 144,591 145,340 144,230 20,550

10312140 63280 IRMA DEDUCTIBLE 35,683 59,747 53,000 53,000 8,055


CAPITAL OUTLAY

10312150 65150 OTHER MACH/EQUIP ‐ ‐ 1,940 1,600 ‐

TOTAL CAPITAL OUTLAY ‐ ‐ 1,940 1,600 ‐

GENERAL FUND

ADMINISTRATION

ACCOUNT





GENERAL VILLAGE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND

ADMINISTRATION

ACCOUNT

INTERFUND TRANSFERS

10312160 66100 TO EQUIP REPLACEMENT FUND 32,261 9,440 9,355 9,355 ‐

TOTAL INTERFUND TRANSFERS 32,261 9,440 9,355 9,355 ‐

TOTAL GENERAL VILLAGE EXPENDITURES 1,085,185$ 499,153$ 540,245$ 523,750$ 304,045$





COMMUNITY RELATIONS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


COMMODITIES

10312230 62100 PUBLICATIONS 798 398 950 1,350 950

TOTAL COMMODITIES 798 398 950 1,350 950

OTHER CHARGES

10312240 63130 NEWSLETTER EXPENSE 14,405 14,765 16,000 16,000 16,000

10312240 63140 PUBLIC RELATIONS 72 2,199 5,000 5,000 5,000

10312240 63330 SPECIAL EVENTS 36,596 35,598 39,600 38,520 41,450

10312240 63340 CONTRIB TO OTHER ORGS 23,500 25,000 25,000 25,000 25,000


TOTAL COMMUNITY RELATIONS EXPENDITURES 75,371$ 77,960$ 86,550$ 85,870$ 88,400$

TOTAL ADMINISTRATION EXPENDITURES 1,665,387$ 1,134,229$ 1,164,980$ 1,201,780$ 973,545$

SPECIAL EVENTS

4th of July 28,366 28,420 27,500 29,310 29,350

Village Plaza Christmas Trees/Holiday Event 5,577 4,041 7,500 4,495 7,500

Garage Sale 94 94 100 95 100

Rose Parade 2,559 2,611 2,500 2,525 2,500

Miscellaneous Events 0 432 2,000 2,095 2,000

TOTAL $36,596 $35,598 $39,600 $38,520 $41,450

CONTRIBUTIONS TO OTHER ORGANIZATIONS

Chamber of Commerce ‐ Rose Parade 10,000 11,500 11,500 11,500 11,500

Rose Queen Pageant 4,500 4,500 4,500 4,500 4,500

Roselle Historical Foundation 9,000 9,000 9,000 9,000 9,000

TOTAL $23,500 $25,000 $25,000 $25,000 $25,000

GENERAL FUND

ADMINISTRATION

ACCOUNT


Village of Roselle

FINANCE DEPARTMENT

DIRECTOR OF FINANCE

(1)

ACCOUNTING/PAYROLLSPECIALIST

FULL TIME (1) PART TIME (1)

CUSTOMER SERVICE AND BILLING

COORDINATOR (1)

FINANCE ASSISTANT FULL TIME

(2)

CHIEF ACCOUNTANT (1)


FINANCE DEPARTMENT

The Finance Department functions are divided into three components: Administration, Accounting, and Customer Service. The Department is responsible for the following duties:

Oversight of all accounting and financial reporting.

Preparation, public hearings, and ordinances relating to the property tax levy.

Preparation and supporting documentation of the annual budget, and

the Comprehensive Annual Financial Report.

Short and long term financial planning.

Investment and cash management of Village funds.

Grant monitoring and reporting Debt Issuances Management, and disclosure oversight.

Oversees, manages and maintains the Village’s Enterprise Resource

Planning (ERP) system, Munis, which integrates Finance, Purchasing, HR and Community Development.

Development, implementation, and monitoring of financial administrative policies and procedures that will assure the safeguarding of Village financial assets.

Collections and recording of all Village receipts and disbursements including all general billing, monthly utility billing, and accounts payable.

Preparation of bi-weekly payroll for approximately 150 employees. This

includes all required State and Federal monthly, quarterly, and annual filings.

Central reception area for the Village directing phone and foot traffic to

the proper areas, receiving over the counter and telephone inquiries/complaints and serving as the main information hub of the Village.


Performance Measures FY 2017 FY 2018 FY 2019 FY 2020

Utility Bills

Number issued 101,474 101,848 101,459

Amount billed 9,072,782 9,575,025 10,017,880

Source of Payments (by #)

Cash Register 11.3% 10.9% 10.1% 9.5%

Drop Box 15.1% 14.9% 13.5% 12.5%

Mail 8.8% 1.5% 1.6% 1.5%

Online Banking Payments 20.5% 22.3% 20.8% 20.5%

Lockbox 5.4% 13.2% 11.3% 12.0%

Website Payments 7.7% 8.8% 8.9% 9.0%

Auto Debit 31.2% 28.4% 33.8% 35%

General Billing

Number issued 1,384 1,813 2,313

Amount billed 1,367,328 1,409,765 1,562,052

Business Licenses

Number issued 786 814 831

Amount billed 73,586 82,934 77,099


Position Title FY

2016 FY

2017 FY

2018 FY

2019 Current

Authorized

Finance Director 1.00 1.00 1.00 1.00 1.00

Chief Accountant 1.00 1.00 1.00 1.00 1.00

Customer Service and Billing Coordinator 1.00 1.00 1.00 1.00 1.00

Accounting Specialist 1.00 1.00 1.00 1.00 1.00

Finance Assistant 2.00 2.00 2.00 2.00 2.00

Part-Time Payroll Specialist 1.00 1.00 1.00 1.00 1.00

Part-Time Customer Service Representative 1.00 1.00 0.00 0.00 0.00

Part-Time Seasonal Worker 1.00 1.00 0.00 0.00 0.00

Total 9.00 9.00 7.00 7.00 7.00





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10412010 60225 ALLOWANCES 600 600 600 600 600

10412010 60400 PART‐TIME 22,254 22,165 23,065 22,285 23,935


10412010 60500 FICA 5,804 5,999 6,195 5,990 6,390

10412010 60550 MEDICARE 1,357 1,403 1,450 1,400 1,495

10412010 60600 IMRF 12,499 13,065 10,665 10,280 12,830

TOTAL PERSONNEL 124,152 131,200 127,590 127,465 133,000

CONTRACTUAL

10412020 61270 OTHER PROFESSIONAL SERVICES 11,700 15,250 14,645 17,645 15,090

10412020 61320 OFFICE EQUIPMENT MAINT 56,692 ‐ 1,000 500 1,000

10412020 61630 LEGAL NOTICES 1,448 1,460 1,600 1,550 1,550

10412020 61640 PRINTING/DUPLICATING 2,203 563 750 750 750

10412020 61680 TRAINING/MEETINGS 1,062 1,197 1,905 600 3,405

10412020 61710 MEMBERSHIPS 1,153 1,123 1,135 1,100 1,115

10412020 61790 OTHER CONTRACTUAL 28 69 100 100 100

10412020 61791 IT USER CHARGE ‐ 14,361 9,210 9,175 9,830


COMMODITIES

10412030 62100 PUBLICATIONS 473 ‐ 500 520 ‐

10412030 62110 OFFICE SUPPLIES 2,252 6,731 2,500 2,500 3,050

10412030 62120 SOFTWARE/HARDWARE 13,129 ‐ 600 ‐ 600

10412030 62160 SMALL TOOLS 221 57 550 135 ‐


INTERFUND TRANSFERS

10412060 66100 TO EQUIP REPLACEMENT FUND 3,220 ‐ ‐ ‐ ‐

TOTAL INTERFUND TRANSFERS 3,220 ‐ ‐ ‐ ‐

TOTAL FINANCE ADMINISTRATION EXPENDITURES 217,731$ 172,009$ 162,085$ 162,040$ 169,490$

GENERAL FUND

FINANCE DEPARTMENT

ACCOUNT





ACCOUNTING

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10413110 60200 OVERTIME 15 391 500 100 300

10413110 60300 SICK BUY BACK 924 957 1,100 1,100 1,200


10413110 60500 FICA 4,213 4,319 4,540 4,330 4,605

10413110 60550 MEDICARE 985 1,010 1,115 1,015 1,085

10413110 60600 IMRF 9,398 9,539 7,865 7,490 9,300

TOTAL PERSONNEL 89,814 93,760 101,920 96,575 104,195

CONTRACTUAL

10413120 61250 AUDITING SERVICES 16,160 19,173 21,950 21,950 25,855

10413120 61640 PRINTING/DUPLICATING 676 671 1,050 900 900

10413120 61680 TRAINING/MEETINGS 207 356 500 500 500

10413120 61710 MEMBERSHIPS 243 243 250 250 250


COMMODITIES

10413130 62100 PUBLICATIONS ‐ ‐ 250 ‐ 250

TOTAL COMMODITIES ‐ ‐ 250 ‐ 250

TOTAL ACCOUNTING EXPENDITURES 107,100$ 114,202$ 125,920$ 120,175$ 131,950$

GENERAL FUND

FINANCE DEPARTMENT

ACCOUNT





CUSTOMER SERVICE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10413210 60200 OVERTIME 120 244 500 100 200

10413210 60300 SICK BUY BACK 61 36 300 100 200

10413210 60400 PART‐TIME SALARIES 13,000 1,773 ‐ ‐ ‐


10413210 60500 FICA 3,239 3,114 3,125 3,060 3,205

10413210 60550 MEDICARE 757 728 730 715 750

10413210 60600 IMRF 6,455 6,714 5,415 5,300 6,455

TOTAL PERSONNEL 69,726 64,780 76,105 64,000 78,125

CONTRACTUAL

10413220 61640 PRINTING/DUPLICATING 4,639 4,207 4,525 5,600 4,525

10413220 61680 TRAINING/MEETINGS 190 ‐ 500 250 500



TOTAL CUSTOMER SERVICE EXPENDITURES 86,726$ 75,551$ 87,925$ 84,850$ 95,990$

TOTAL FINANCE DEPARTMENT EXPENDITURES 411,558 361,762 375,930 367,065 397,430

GENERAL FUND

FINANCE DEPARTMENT

ACCOUNT


Village Of Roselle

COMMUNITY DEVELOPMENT DEPARTMENT

COMMUNITY DEVELOPMENT DIRECTOR

(1)

BUILDING INSPECTOR PART-TIME (4)

PLANNER (1)

ECONOMIC DEVELOPMENT COORDINATOR PART-TIME (1)

PERMIT COORDINATOR

(1)

CODE ENFORCEMENT

OFFICER FULL-TIME (1)



The Community Development Department coordinates the following programs and activities on an ongoing basis:

Reviews plans for proposed developments and building permits. Responsible for activities/policy development for Economic

Development. Retention activities towards business. Recruitment activities towards targeted businesses. Administers land use regulations.

Administers the Planning and Zoning Commission.

Administers the Zoning Board of Appeals. Maintains, updates, and revises codes.

Administers Business District establishment and administration.

Administers the Tax Increment Financing Districts.

Maintains, updates, and revises presentation materials promoting

business and industrial development in Roselle.

Answers inquiries from residents, contractors, and business owners concerning code and general construction requirements of the Village.

Conduct construction inspections.

Enforcement of property maintenance codes and health and sanitation codes.



Building Permits

Number of permits issued 1,098 1,141 1,353 1,232

Number of inspections 1,743 1,756 1,830 2,628

Position Title FY

2016 FY

2017FY

2018FY

2019 Current

Authorized

Community Development Director 1.00 1.00 1.00 1.00 1.00

Planner 1.00 1.00 1.00 1.00 1.00

Permit Coordinator 0.00 0.00 1.00 1.00 1.00

Part-Time Building Inspectors 4.00 4.00 4.00 4.00 4.00

Part-Time Economic Development Coordinator 1.00 1.00 1.00 1.00 1.00

Part-Time Code Enforcer 2.00 2.00 1.00 0.00 0.00

Code Enforcement Officer 0.00 0.00 0.00 1.00 1.00

Total 9.00 9.00 9.00 9.00 9.00





PLANNING AND ZONING

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10514110 60200 OVERTIME 75 ‐ ‐ ‐ ‐

10514110 60225 ALLOWANCES ‐ 250 600 600 600

10514110 60300 SICK BUY BACK ‐ 2,987 3,500 3,500 3,500



10514110 60500 FICA 12,356 12,708 13,295 13,495 13,675

10514110 60550 MEDICARE 2,940 3,042 3,310 3,160 3,400

10514110 60600 IMRF 27,718 29,087 24,490 23,180 29,260

TOTAL PERSONNEL 287,580 286,988 299,455 287,640 309,900

CONTRACTUAL


10514120 61320 OFFICE EQUIPMENT MAINT ‐ ‐ 100 100 100

10514120 61630 ADVERTISING/LEGAL NOTICES 1,549 498 750 750 750


10514120 61710 MEMBERSHIPS 235 862 775 785 1,155

10514120 61790 OTHER CONTRACTUAL 35,771 ‐ 400 400 400

10514120 61791 IT USER CHARGE ‐ 14,361 18,415 18,355 19,665


COMMODITIES

10514130 62100 PUBLICATIONS 99 191 300 300 310

10514130 62110 OFFICE SUPPLIES 2,347 1,495 5,700 5,700 1,800


OTHER CHARGES

10514140 63170 ZBA AND P&Z COMMISSION ‐ ‐ 195 195 195

TOTAL OTHER CHARGES ‐ ‐ 195 195 195

TOTAL PLANNING AND ZONING EXPENDITURES 343,408$ 309,424$ 444,430$ 357,980$ 464,080$

GENERAL FUND


ACCOUNT





BUILDING CODES

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10514210 60200 OVERTIME ‐ 236 300 125 300

10514210 60200 PART‐TIME 75,068 67,356 84,640 79,355 83,790


10514210 60500 FICA 6,568 10,606 12,410 11,650 12,640

10514210 60550 MEDICARE 1,536 2,480 2,905 2,725 2,955

10514210 60600 IMRF 4,084 14,520 12,405 16,150 18,995

TOTAL PERSONNEL 134,721 245,072 259,170 265,425 269,220

CONTRACTUAL

10514220 61220 HEALTH OFFICER 6,127 4,839 4,500 4,500 5,000

10514220 61240 BUILDING INSPECTION 54,513 40,309 30,000 60,000 30,000

10514220 61330 AUTO EQUIP MAINT ‐ ‐ 600 600 600

10514220 61580 WEED CUTTING 200 ‐ 1,000 1,000 1,000

10514220 61640 PRINTING/DUPLICATING 663 355 1,500 1,500 1,500

10514220 61650 TELEPHONE 1,648 1,027 720 960 1,200

10514220 61680 TRAINING/MEETINGS 855 1,392 1,200 750 1,000

10514220 61710 MEMBERSHIPS 255 185 135 135 135

10514220 61790 OTHER CONTRACTUAL 50,594 2,500 500 ‐ 500


COMMODITIES

10514230 62100 PUBLICATIONS 75 310 300 1,050 1,050

10514230 62140 AUTO FUEL 879 1,431 1,190 850 860

10514230 62150 AUTO SUPPLIES 199 867 500 1,500 500

10514230 62280 SMALL EQUIPMENT ‐ ‐ 200 215 200

10514230 62290 CLOTHING 644 976 300 300 300


INTEFUND TRANSFERS

10514260 66100 TO EQUIP REPLACEMENT FUND 2,124 995 985 985 ‐

TOTAL INTERFUND TRANSFERS 2,124 995 985 985 ‐

TOTAL BUILDING CODES EXPENDITURES 253,497$ 300,257$ 302,800$ 339,770$ 313,065$

TOTAL COMMUNITY DEVELOPMENT EXPENDITURES 596,905 609,681 747,230 697,750 777,145

GENERAL FUND


ACCOUNT


Village of Roselle

POLICE DEPARTMENT

CHIEF OF POLICE (1)

ADMINISTRATIVE ASSISTANT

(1)

DEPUTY CHIEF (1)

DETECTIVE SERGEANT (1)

PATROL SERGEANTS (4)

DETECTIVES (2)

POLICE OFFICERS

(20)

POLICE SERVICES MANAGER

(1)

EDUCATION AND TRAINING

SERGEANT (1)

COMMUNITY RESOURCE

COORDINATOR (1)

RECORDS ASSISTANTS

(3)

COMMUNITY SERVICE

OFFICERS (4)

SCHOOL RESOURCE OFFICERS

(2)


POLICE DEPARTMENT The Police Department is responsible for the public safety and welfare and is committed to community oriented policing. The Patrol Division is deployed to be on the street 24/7 to deliver prompt, professional services. The department also provides for specialized investigative services as well as strategic problem solving. The Police Department oversees and coordinates the following programs and activities on an ongoing basis:

Geographic Based Policing- work to create a more collaborative relationship with

the community by building stronger community partnerships, improving customer service, and providing open and responsive communications.

Problem Oriented Policing- identify and implement problem solving approaches for

addressing crime that can effectively reduce both reported and non-reported crime of all types while improving the quality of life.

Community Resource Coordinator initiates regular contacts with Village residents,

civic organizations, interest groups, and businesses for the purpose of identifying public concerns and issues, furthering community relations and public outreach goals.

Traffic Safety education and enforcement programs.

The police department serves as the first point of contact for many social services

programs and referrals. Criminal Investigations- the departments Investigations Unit is responsible for the

follow-up investigation of crimes, or the coordination of reported crimes to the police department.

Lake Park High School Liaison Program- the department assigns one officer at

each campus as a resource to the school.

Explorer Program- provides young men and women with insight and training into law enforcement for those interested in careers in this field.

Volunteers in Policing Services (VIP’s) is a volunteer program where citizens help

the police department in a variety of tasks and assignments.

Alcohol and Tobacco Enforcement Programs- the department conducts both alcohol and tobacco compliance checks at licensed establishments on a regular basis.

Peer Jury Program is an alternative to juvenile court. Peer jurors meet monthly to

hear cases and assign an appropriate penalty for first time juvenile offenders to include community service, research papers and letters of apology.

Command Staff personnel serve on several professional boards and participate in

various police organizations which help to enhance our law enforcement profession regionally.



Part I Offenses 174 208 188 183

Part II Offenses 821 695 611 601

Calls for Police Service 22,446 24,018 27,172 29,513

Position Title FY

2016 FY

2017 FY

2018 FY

2019 Current

Authorized

Chief of Police 1.00 1.00 1.00 1.00 1.00

Deputy Chief 1.00 1.00 1.00 1.00 1.00

Administrative Assistant 1.00 1.00 1.00 1.00 1.00

Education & Training Sergeant 0.00 0.00 0.00 0.00 1.00

Community Resource Coordinator 0.00 0.00 1.00 1.00 1.00

Detective Sergeant 1.00 1.00 1.00 1.00 1.00

Detectives 2.00 2.00 2.00 2.00 2.00

Patrol Sergeant 4.00 4.00 4.00 4.00 5.00

Police Officers 21.00 21.00 20.00 20.00 20.00

School Resource Officers 2.00 2.00 2.00 2.00 2.00

Police Services Manager 1.00 1.00 1.00 1.00 1.00

Community Service Officers 2.00 2.00 4.00 4.00 4.00

Part-Time Community Service Officers 4.00 4.00 0.00 0.00 0.00

Records Assistants 4.00 4.00 4.00 4.00 3.00

Total 46.00 46.00 44.00 44.00 44.00





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10612010 60225 ALLOWANCES 600 600 600 600 600

10612010 60300 SICK BUY BACK 2,784 1,917 3,000 2,000 3,000


10612010 60500 FICA 11,547 13,521 16,420 16,760 16,860

10612010 60550 MEDICARE 2,876 3,378 4,050 3,920 4,155

10612010 60600 IMRF 8,344 12,914 14,760 13,510 17,570


TOTAL PERSONNEL 245,927 290,971 368,255 327,085 378,235

CONTRACTUAL





10612020 61530 PREEMPT DEVICES MAINT 2,760 2,491 2,500 4,100 5,000


10612020 61650 TELEPHONE 27,807 29,971 26,500 26,500 27,300

10612020 61670 NATURAL GAS 1,709 1,926 2,500 2,500 2,700


10612020 61700 POSTAGE 6,161 7,378 7,500 7,500 7,500

10612020 61710 MEMBERSHIPS 851 995 805 875 805

10612020 61790 OTHER CONTRACTUAL 1,147 225 42,250 42,250 67,700

10612020 61791 IT USER CHARGE ‐ 205,837 207,170 206,495 226,120

10612020 61800 CHILD CARE CENTER 3,500 3,500 3,500 3,500 3,500


COMMODITIES

10612030 62100 PUBLICATIONS 1,273 1,247 1,500 1,500 1,500

10612030 62110 OFFICE SUPPLIES 6,352 17,052 15,600 17,000 10,000

10612030 62120 SOFTWARE/HARDWARE 21,207 26,530 31,440 31,440 31,850


10612030 62340 FOOD/COFFEE 941 2,391 2,000 2,800 2,200


OTHER CHARGES

10612040 63210 SPECIAL INVESTIGATIONS 1,129 1,200 1,500 2,500 1,500

10612040 63215 PRISONER EXPENSE 15 49 500 200 500

10612040 63270 IRMA CHARGES ‐ ‐ ‐ ‐ 64,620

10612040 63280 IRMA DEDUCTIBLE ‐ ‐ ‐ ‐ 25,335


GENERAL FUND

POLICE DEPARTMENT

ACCOUNT





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND

POLICE DEPARTMENT

ACCOUNT

INTEFUND TRANSFERS

10612060 66100 TO EQUIP REPLACEMENT FUND 41,601 9,230 9,140 9,140 9,475

TOTAL INTERFUND TRANSFERS 41,601 9,230 9,140 9,140 9,475

TOTAL POLICE ADMINISTRATION EXPENDITURES 437,085$ 678,931$ 809,960$ 769,685$ 955,980$





OPERATIONS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL

10615110 60100 REGULAR SALARIES 2,445,204$ 2,662,647$ 2,856,490$ 2,718,905$ 2,920,830$

10615110 60200 OVERTIME 378,775 456,741 300,000 420,000 350,000

10615110 60225 ALLOWANCES 2,050 2,100 2,100 1,600 1,500

10615110 60250 HOLIDAY PAY 81,172 86,890 97,730 82,690 98,480

10615110 60300 SICK BUY BACK 69,712 81,997 60,000 122,000 107,660

10615110 60400 PART‐TIME SALARIES 15,123 ‐ ‐ ‐ ‐


10615110 60500 FICA 174,952 191,413 205,200 196,585 218,625

10615110 60550 MEDICARE 41,587 46,388 48,105 45,975 51,170

10615110 60650 POLICE PENSION 1,142,890 1,238,650 1,372,345 1,372,345 1,726,370

TOTAL PERSONNEL 4,800,936 5,238,753 5,409,415 5,396,730 5,950,095

CONTRACTUAL

10615120 61120 PROSECUTOR 70,559 62,663 70,000 70,000 70,000

10615120 61330 AUTO EQUIP MAINT 2,765 3,087 5,000 4,000 5,000

10615120 61340 AUTO EQUIP MAINT‐ACC 8,957 6,921 1,000 3,000 1,000

10615120 61400 OTHER EQUIP MAINT 1,303 992 2,500 2,500 2,500


10615120 61695 MILEAGE REIMBURSEMENT 1,845 1,384 2,000 2,000 2,000

10615120 61710 MEMBERSHIPS 28,050 28,155 31,750 32,040 27,045

10615120 61720 DOG IMPOUNDMENT 1,192 587 3,000 3,000 3,000


COMMODITIES

10615130 62130 PHOTO SUPPLIES 59 357 1,000 1,000 1,000

10615130 62140 AUTO FUEL 47,180 71,524 67,520 64,470 64,800

10615130 62150 AUTO SUPPLIES 21,182 28,826 28,000 28,000 28,000

10615130 62250 MISC EQUIP MAINT MATERIALS 1,572 2,782 3,000 3,000 3,000

10615130 62265 CHEMICALS 7,645 10,201 10,500 10,500 10,500

10615130 62280 SMALL EQUIPMENT 8,729 15,556 10,000 11,000 10,000

10615130 62290 CLOTHING 27,152 37,196 32,000 42,000 35,000

10615130 62300 PROTECTIVE CLOTHING 5,387 9,122 8,500 8,500 9,500

10615130 62310 SAFETY EQUIP/SUPPLIES 5,709 4,159 5,000 5,000 5,000

10615130 62320 CHILD SAFETY EQUIP 485 498 500 500 500

10615130 62330 LAB SUPPLIES 1,720 2,937 3,000 3,000 3,000

10615130 62350 TRAINING SUPPLIES ‐ 2,915 3,000 3,000 3,000

10615130 62390 OTHER COMMODITIES 1,329 1,356 1,500 3,000 2,000


OTHER CHARGES

10615140 63225 EXPLORER POST #151 618 844 1,000 2,000 1,000

TOTAL OTHER CHARGES 618 844 1,000 2,000 1,000

GENERAL FUND

POLICE DEPARTMENT

ACCOUNT





OPERATIONS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND

POLICE DEPARTMENT

ACCOUNT

CAPITAL OUTLAY

10615150 65130 VEH EQUIP SET‐UP 2,177 47,037 9,000 17,600 ‐

10615150 65150 OTHER MACH/EQUIP 9,681 32,415 93,040 88,040 77,285

TOTAL CAPITAL OUTLAY 11,858 79,452 102,040 105,640 77,285

INTEFUND TRANSFERS



TOTAL OPERATIONS EXPENDITURES 5,126,444$ 5,670,726$ 5,867,685$ 5,870,340$ 6,417,420$





SUPPORT SERVICES

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10615210 60200 OVERTIME 4,109 3,239 3,500 4,500 3,500

10615210 60250 HOLIDAY PAY ‐ 4,038 4,905 4,905 5,090

10615210 60300 SICK BUY BACK 1,227 8,126 1,000 1,000 1,000

10615210 60400 PART‐TIME SALARIES 27,646 3,003 ‐ ‐ ‐


10615210 60500 FICA 17,798 22,967 24,615 21,445 22,945

10615210 60550 MEDICARE 4,162 5,371 5,760 5,015 5,370

10615210 60600 IMRF 35,380 50,008 42,635 37,120 46,330

TOTAL PERSONNEL 406,659 531,950 595,285 473,940 537,115

CONTRACTUAL

10615220 61410 COMMUNICATION EQUIP MAINT 3,267 748 5,700 5,700 5,700

10615220 61650 TELEPHONE 2,266 1,183 3,500 3,500 3,500

10615220 61680 TRAINING/MEETINGS 1,470 615 1,900 1,900 1,900

10615220 61710 MEMBERSHIPS 60 125 125 125 125

10615220 61770 RENTAL ‐ EQUIPMENT 5,365 13,135 76,770 76,770 30,000

10615220 61820 DUCOMM COMM SERVICES 341,854 366,216 373,360 385,000 392,025


COMMODITIES

10615230 62360 CRIME PREV SUPPLIES 3,976 5,186 6,000 6,000 6,000


CAPITAL OUTLAY

10615250 65145 OFFICE MACH/EQUIP ‐ ‐ 20,000 20,000 ‐


INTEFUND TRANSFERS

10615260 66100 TO EQUIP REPLACEMENT FUND 2,050 ‐ ‐ ‐ ‐

TOTAL INTERFUND TRANSFERS 2,050 ‐ ‐ ‐ ‐

TOTAL SUPPORT SERVICES EXPENDITURES 766,966$ 919,159$ 1,082,640$ 972,935$ 976,365$

TOTAL POLICE DEPARTMENT EXPENDITURES 6,330,496 7,268,816 7,760,285 7,612,960 8,349,765

GENERAL FUND

POLICE DEPARTMENT

ACCOUNT


Village of Roselle

FIRE DEPARTMENT

DEPUTY FIRE CHIEF (1)


(1) FIRE MARSHAL

(1)

CONTRACTED FIREFIGHTER/MEDICS

(9)

FIREFIGHTERS II & III

(6)

FIREFIGHTERS PART-TIME (29)

BATTALION CHIEFS

(3)

LIEUTENANTS (3)

FIRE CHIEF (1)


FIRE DEPARTMENT

The Roselle Fire Department is an ISO Class 2 organization that provides Fire/Rescue, Emergency Medical, and Fire Prevention services for the Village of Roselle. The Department also provides the same services to the Roselle Fire Protection District through an intergovernmental agreement. The Fire District services areas in unincorporated DuPage County, unincorporated Cook County, parts of Medinah and parts of the Village of Itasca. The Department is also involved in specialty teams including Hazardous Materials, Technical Rescue, Dive/Water Rescue, Fire Investigations and the Illinois Urban Search and Rescue Team. The Department is a member of the West Suburban Fire Rescue Alliance, MABAS Division 12, and DuPage County Fire Investigations Task Force. The Department is a comprised of full time, part time and contract firefighters and firefighter/paramedics. The Department is also responsible for the Roselle Emergency Management Agency (EMA) which provides support for both emergency, non-emergency and special event functions whose members are volunteers from the community. The Department also hosts a Fire Explorer Program (Post 383) for teens and young adults who are taught about the Fire Service as well as receive training on what a firefighter does.

Fire Department Response Profile: Responses to Structure Fires, Fire Alarms, Vehicle Fires, Outside

Fires, Vehicle Accidents, etc. Provide Advanced Life Support (ALS) response to Medical

Emergencies with two staffed ambulances. Additionally, if staffing allows, ALS response can be provided by two fire apparatus and a third ambulance.

Rescue and specialized responses including hazardous materials, water rescue, technical rescue and fire investigation

Homeland Security preparedness and response

Fire Prevention and Public Education Fire & Life Safety inspections, fire alarm system testing, Local, State

and Federal Code enforcement and plan reviews

Public fire safety education, Annual Open House, Coloring Contest Fire Alarm & Evacuation Drills

CPR/AED training

Fire extinguisher training

Pre-incident planning

Department personnel are typically all State Certified Firefighters, Certified EMT – Basic and/or EMT-Paramedics.



Number of Fire calls 777 664 712 697

Number of EMS calls 1,603 1,783 1,874 2,160

Position Title FY

2016 FY

2017 FY

2018 FY

2019 Current

Authorized

Fire Chief 1.00 1.00 1.00 1.00 1.00

Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00


Part-Time Administrative Assistant 1.00 0.00 0.00 0.00 0.00

Fire Marshal 1.00 1.00 1.00 1.00 1.00

Battalion Chiefs 0.00 0.00 3.00 3.00 3.00

Lieutenants 3.00 6.00 3.00 3.00 3.00

Firefighters II & III 9.00 6.00 6.00 6.00 6.00

Part-Time Firefighters 34.00 29.00 29.00 29.00 29.00

Part-Time Training Officer 1.00 0.00 0.00 0.00 0.00

Contracted Firefighter/Medics 9.00 9.00 9.00 9.00 9.00 Contracted EMS Coordinator 0.00 0.00 1.00 1.00 1.00

Total 60.00 54.00 55.00 55.00 55.00





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10712010 60200 OVERTIME 1,794 1,486 1,000 1,500 1,000

10712010 60225 ALLOWANCES 1,500 1,500 1,500 1,500 1,500

10712010 60400 PART‐TIME SALARIES 278 ‐ ‐ ‐ ‐


10712010 60500 FICA 18,419 18,612 19,180 18,810 19,755

10712010 60550 MEDICARE 4,308 4,353 4,555 4,400 4,685

10712010 60600 IMRF 14,023 14,205 11,620 11,190 13,910


TOTAL PERSONNEL 388,107 397,352 418,710 398,610 429,960

CONTRACTUAL

10712020 61270 OTHER PROFESSIONAL SERVICES 972 77 ‐ ‐ ‐

10712020 61290 COMPUTER CONSULTANT 14,799 15,841 12,550 15,200 18,960


10712020 61330 AUTO EQUIP MAINT 3,688 ‐ ‐ ‐ ‐



10712020 61400 OTHER EQUIP MAINT 3,364 778 1,450 1,450 2,650

10712020 61530 PREEMPT DEVICES MAINT 4,823 3,599 2,500 4,100 5,000


10712020 61650 TELEPHONE 9,629 8,412 9,685 9,685 9,240

10712020 61670 NATURAL GAS 2,600 7,461 8,540 8,540 8,540


10712020 61700 POSTAGE 290 314 250 450 250

10712020 61710 MEMBERSHIPS 3,324 5,352 6,710 6,710 6,710

10712020 61790 OTHER CONTRACTUAL SERVICES 2,023 5,305 2,550 2,550 200

10712020 61790 IT USER CHARGE ‐ 124,459 119,700 119,315 132,725


COMMODITIES

10712030 62100 PUBLICATIONS 159 1,856 1,900 2,400 1,950

10712030 62110 OFFICE SUPPLIES 3,165 3,718 3,500 3,500 3,500

10712030 62120 SOFTWARE/HARDWARE 566 499 500 500 500

10712030 62130 PHOTO SUPPLIES ‐ 59 400 500 400


10712030 62340 FOOD/COFFEE 2,589 3,666 2,000 2,500 2,500

10712030 62390 OTHER COMMODITIES 2,691 3,270 1,000 1,500 1,000


OTHER CHARGES

10712040 63270 IRMA CHARGES ‐ ‐ ‐ ‐ 35,230

10712040 63280 IRMA DEDUCTIBLE ‐ ‐ ‐ ‐ 13,835

TOTAL OTHER CHARGES ‐ ‐ ‐ ‐ 49,065

GENERAL FUND

FIRE DEPARTMENT

ACCOUNT





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND

FIRE DEPARTMENT

ACCOUNT

INTEFUND TRANSFERS



TOTAL FIRE ADMINISTRATION EXPENDITURES 518,973$ 643,766$ 654,825$ 639,260$ 734,380$





OPERATIONS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL

10716110 60100 REGULAR SALARIES 1,061,053$ 1,102,595$ 1,155,270$ 1,178,550$ 1,250,925$

10716110 60200 OVERTIME 289,406 162,125 130,000 127,000 100,000

10716110 60225 ALLOWANCES 700 2,000 2,475 2,400 2,485

10716110 60250 HOLIDAY PAY 28,043 19,328 19,725 19,360 21,230

10716110 60300 SICK BUY BACK 23,862 15,633 11,225 12,000 13,760



10716110 60500 FICA 92,962 100,583 103,735 104,550 112,020

10716110 60550 MEDICARE 22,406 23,686 24,295 24,450 26,230

10716110 60600 IMRF 6,925 7,095 5,830 5,590 6,995

10716110 60700 FIRE PENSIONS 265,755 318,900 383,930 383,930 659,040

10716110 60755 ICMA RHS CONTRIBUTIONS 16,925 14,980 15,630 11,460 11,100

TOTAL PERSONNEL 2,297,992 2,358,725 2,422,215 2,450,340 2,866,815

CONTRACTUAL

10716120 61160 HAZMAT CLEAN‐UP ‐ 1,852 ‐ ‐ ‐


10716120 61330 AUTO EQUIP MAINT 47,005 17,765 27,900 25,000 27,900

10716120 61340 AUTO EQUIP MAINT‐ACC 74 2,399 500 ‐ 500

10716120 61400 OTHER EQUIP MAINT 11,882 10,365 11,900 11,900 11,900

10716120 61405 FIRE EQUIP MAINT 5,013 9,994 10,420 10,420 10,420

10716120 61410 COMM EQUIP MAINT 6,165 3,838 10,175 10,175 3,800


10716120 61750 PARAMEDIC SERVICES 686,928 700,668 717,185 717,185 779,230

10716120 61820 DUCOMM COMM SERVICES 96,578 102,511 108,255 108,255 111,235


COMMODITIES

10716130 62140 AUTO FUEL 27,686 36,377 38,350 32,430 28,480

10716130 62150 AUTO SUPPLIES 27,856 44,194 25,000 40,000 25,000

10716130 62280 SMALL EQUIPMENT 22,107 25,100 25,250 25,250 25,250

10716130 62290 CLOTHING 22,894 19,087 18,050 18,050 18,050

10716130 62300 PROTECTIVE CLOTHING 30,806 30,715 30,300 30,300 30,300


10716130 62315 COMM EQUIP SUPPLIES ‐ 1,779 ‐ 2,900 5,850

10716130 62350 TRAINING SUPPLIES 5,121 6,221 7,000 7,000 9,000

10716130 62370 FIRE PREVENT SUPPLIES 5,609 6,669 6,000 7,000 6,000

10716130 62375 MEDICAL SUPPLIES 12,375 10,400 10,040 10,040 10,040

10716130 62380 EMA SUPPLIES 1,904 12,351 12,000 12,000 10,000


OTHER CHARGES

10716140 63225 EXPLORER POST #383 2,469 2,352 2,850 4,900 4,000


GENERAL FUND

FIRE DEPARTMENT

ACCOUNT





OPERATIONS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND

FIRE DEPARTMENT

ACCOUNT

CAPITAL OUTLAY

10716150 65130 VEH EQUIP SET‐UP 10,859 ‐ 6,500 6,500 ‐

10716150 65150 OTHER MACH/EQUIP 13,008 ‐ 77,500 90,500 ‐

TOTAL CAPITAL OUTLAY 23,867 ‐ 84,000 97,000 ‐

INTEFUND TRANSFERS



TOTAL FIRE OPERATIONS EXPENDITURES 3,495,799$ 3,683,355$ 3,846,980$ 3,891,735$ 4,329,985$

TOTAL FIRE DEPARTMENT EXPENDITURES 4,014,773 4,327,120 4,501,805 4,530,995 5,064,365


BOARD OF FIRE AND POLICE COMMISSION

The Fire and Police Commissioners are responsible for all employment and promotional decisions related to sworn fire and police personnel. This includes all testing, interviewing, and selection of sworn fire and police personnel. Disciplinary matters for these sworn personnel are also the responsibility of the Commission. This commission is comprised of three appointees by the Mayor.





FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL

10810010 60200 OVERTIME 744$ 1,409$ 1,000$ 400$ 500$

10810010 60500 FICA 46 87 65 25 30

10810010 60550 MEDICARE 11 20 15 10 10

10810010 60600 IMRF 87 198 110 45 65

TOTAL PERSONNEL 887 1,715 1,190 480 605

CONTRACTUAL

10810020 61130 LEGAL SERVICES 1,250 ‐ 1,000 3,000 1,000


10810020 61210 TESTINGS 11,013 2,760 12,500 17,000 ‐

10810020 61305 PERSONNEL REVIEW 16,043 17,710 9,600 8,000 4,000

10810020 61310 OFFICER RECRUIT 408 298 400 400 400

10810020 61630 ADVERTISING/LEGAL NOTICES ‐ ‐ 60 ‐ 50

10810020 61680 TRAINING/MEETINGS 475 550 1,350 1,350 1,350

10810020 61710 MEMBERSHIPS ‐ 375 400 750 400

10810020 61790 OTHER CONTRACTUAL ‐ ‐ 100 100 100


TOTAL FIRE & POLICE COMMISSION EXPENDITURES 41,561$ 41,151$ 33,800$ 38,280$ 13,105$

GENERAL FUND

FIRE & POLICE COMMISSION

ACCOUNT


Village of Roselle

PUBLIC WORKS DEPARTMENT


(1)

ENGINEERING TECHNICIAN

(1)

CIVIL ENGINEER

(1)

EQUIPMENT MECHANIC

(2)

DIRECTOR OF PUBLIC WORKS

(1)

STREET DIVISION SUPERINTENDENT

(1)

LEAD STREET WORKER

(1)

STREET MAINTENANCE

WORKER (5)

PART TIME SEASONAL WORKERS

(2)

WATER DIVISION SUPERINTENDENT

(1)

LEAD WATER

OPERATOR (2)

WATER OPERATOR

(1)

WW DIVISION SUPERINTENDENT

(1)

LEAD WW

OPERATOR (2)

LAB TECHNICIAN

(1)

WASTEWATER OPERATOR

(5)

PART TIME SEASONAL

INTERN (1)

PART TIME BUILDING

MAINTAINER (1)

ASSISTANT DIRECTOR OF PUBLIC WORKS / VILLAGE ENGINEER

(1)


PUBLIC WORKS DEPARTMENT The General Fund portion of the Public Works Department is divided into three components – Administration/Engineering, Vehicle Maintenance, and Streets with a Forestry Crew. Water and Sewer operations and capital projects also fall under the direction of the Public Works Director, and are addressed under a separate tab of this document. The Public Works Department provides the following ongoing services excluding water and sewer:

Engineering review of development proposals.

Continued implementation of a cyclical, Five-Year Street Improvement Program.

Preparation of plans and construction supervision of roadway, water, sewer, and stormwater improvement projects.

Maintains all Village vehicles and pieces of equipment. Approximately 80 pieces of equipment are scheduled for maintenance as appropriate and repaired as needed.

Provides oversight to the maintenance and repairs of Village facilities, which include 21 buildings, three sheds, three water storage tanks, two wastewater treatment plants, 10 lift stations, and one salt dome and a train station.

Maintains approximately 72 miles of streets including repairs, ice control, and snow removal.

Maintains 12 wetland, storm water detention and retention areas, approximately 72 miles of storm sewers and 5,620 storm sewer structures.

Maintains other public property and public right-of-ways such as sidewalks, ditches, streetlights, parkway trees and roadway signage.

Oversight of the Village’s annual sidewalk and tree replacement

programs.

Preparation and cleanup for special events such as the Run for the Roses, Rose Parade, Taste of Roselle, and 4th of July, and events.

Pays special attention of the aesthetics of the downtown area to

enhance commercial development leading to the attraction of more patrons.

Management of the Emerald Ash Borer program.

Contract administration for various items such as street sweeping,

landscape maintenance, and wetland maintenance.



JULIE Locates 3,710 5,123 3,644 3,818

Utility Permit Requests 42 21 38 54

Trees planted 45 58 39 7

Trees removed 87 61 54 11

Salt Used (Tons) n/a 1079 492 1064

Sidewalk Repair/Replace (SF) 5,820 8,210 20,895 13,260

Curb Replacement (Feet) 2,525 2,120 3,490 5,125

Roadway Resurfacing (Miles) 1.67 6.33 1.95 4.94

Drainage/Utility Structures Improved

14 14 45 75

Position Title FY

2016 FY

2017 FY

2018 FY

2019 Current

Authorized

Director of Public Works 1.00 1.00 1.00 1.00 1.00

Assistant Director of Public Works / Village Engineer 0.00 0.00 0.00 0.00 1.00


Civil Engineer 1.00 1.00 1.00 1.00 1.00

Management Analyst 1.00 0.00 0.00 0.00 0.00

Division Superintendent 1.00 1.00 1.00 1.00 1.00

Engineering Technician 1.00 1.00 1.00 1.00 1.00

Equipment Mechanic 2.00 2.00 2.00 2.00 2.00

Street Lead Worker 1.00 1.00 1.00 1.00 1.00

Street Maintenance Worker 5.00 5.00 5.00 5.00 5.00

Part-Time Seasonal Workers 3.00 3.00 2.00 2.00 2.00

Part-time Seasonal Intern 1.00 1.00 1.00 1.00 1.00

Total 18.00 17.00 16.00 16.00 17.00





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10912010 60200 OVERTIME 82 423 600 600 600

10912010 60225 ALLOWANCES 500 700 500 1,100 1,700

10912010 60300 SICK BUY BACK 266 82 2,000 200 12,465



10912010 60500 FICA 10,440 10,107 14,605 15,130 17,595

10912010 60550 MEDICARE 2,442 2,364 3,570 3,540 4,225

10912010 60600 IMRF 22,450 21,729 25,625 24,665 35,605

10912010 60755 ICMA RHS CONTRIBUTIONS 412 369 375 375 385

TOTAL PERSONNEL 236,501 227,291 327,205 323,295 399,765

CONTRACTUAL

10912020 61170 ARCHITECTURAL & ENGINEERING 1,815 5,477 9,000 4,600 5,500

10912020 61175 CONTROLLED BURN ‐ 13,143 9,390 7,200 9,450

10912020 61180 MEDICAL & HOSPITAL SERVICES 1,142 617 750 1,100 1,000


10912020 61320 OFFICE EQUIPMENT MAINT 1,523 1,575 745 745 750

10912020 61330 AUTO EQUIP MAINT ‐ ‐ 500 500 500

10912020 61340 AUTO EQUIP MAINT‐ACC ‐ 4,918 500 500 500


10912020 61370 GROUNDS MAINTENANCE ‐ 2,236 1,000 3,500 3,040

10912020 61400 OTHER EQUIP MAINT ‐ ‐ 100 100 100

10912020 61410 COMM EQUIP MAINT ‐ ‐ 300 ‐ 300

10912020 61630 ADVERTISING/LEGAL NOTICES 85 205 300 300 300

10912020 61640 PRINTING/DUPLICATING 379 22 500 500 500

10912020 61650 TELEPHONE 3,420 3,829 5,830 2,040 1,920

10912020 61670 NATURAL GAS 6,891 7,093 9,970 6,800 9,970

10912020 61680 TRAINING/MEETINGS 80 1,222 1,800 1,850 4,000

10912020 61700 POSTAGE 4 201 200 500 300

10912020 61710 MEMBERSHIPS 716 705 900 900 900

10912020 61715 SALT CREEK WORKGROUP FEE 8,859 ‐ 8,860 9,400 ‐

10912020 61790 OTHER CONTRACTUAL SERVICES ‐ ‐ 1,435 ‐ ‐

10912020 61791 IT USER CHARGE ‐ 67,017 64,455 64,240 63,900


COMMODITIES

10912030 62110 OFFICE SUPPLIES 1,332 1,425 2,400 2,400 2,400

10912030 62120 SOFTWARE/HARDWARE 1,100 1,618 ‐ ‐ ‐

10912030 62140 AUTO FUEL 748 975 1,125 865 1,065

10912030 62150 AUTO SUPPLIES 898 828 1,000 1,000 1,000


10912030 62280 SMALL EQUIPMENT ‐ 72 250 250 250

10912030 62290 CLOTHING 87 ‐ 200 200 200

GENERAL FUND


ACCOUNT





ADMINISTRATION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND


ACCOUNT

10912030 62340 SAFETY EQUIP/SUPPLIES ‐ 12 250 ‐ 250

10912030 62340 FOOD/COFFEE 150 807 500 500 500


OTHER CHARGES

10912040 63270 IRMA CHARGES ‐ ‐ ‐ ‐ 14,695

10912040 63280 IRMA DEDUCTIBLE ‐ ‐ ‐ ‐ 5,775

10912040 63290 IEPA PERMITS 1,000 ‐ 1,000 1,000 ‐

TOTAL OTHER CHARGES 1,000 ‐ 1,000 1,000 20,470

CAPITAL OUTLAY

10912050 65150 OTHER MACH/EQUIP ‐ ‐ 2,040 1,680 ‐


INTEFUND TRANSFERS



TOTAL PUBLIC WORKS ADMIN EXPENDITURES 552,422$ 569,356$ 576,130$ 560,790$ 562,050$





VEHICLE MAINTENANCE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10917110 60200 OVERTIME 653 3,622 1,500 2,000 1,500

10917110 60225 ALLOWANCES 2,250 2,500 2,500 2,500 2,500

10917110 60300 SICK BUY BACK 2,950 4,123 4,500 4,500 4,500



10917110 60500 FICA 13,698 14,616 14,565 14,625 14,870

10917110 60550 MEDICARE 3,204 3,418 3,410 3,420 3,480

10917110 60600 IMRF 30,121 31,541 24,800 24,720 29,410


TOTAL PERSONNEL 325,159 342,672 318,570 339,580 338,760

CONTRACTUAL

10917120 61330 AUTO EQUIP MAINT ‐ ‐ 700 700 700

10917120 61400 OTHER EQUIP MAINT 1,514 4,082 5,000 5,000 5,000


10917120 61710 MEMBERSHIPS 40 ‐ 100 100 100

10917120 61770 RENTAL ‐ EQUIPMENT 5,759 5,946 4,500 5,000 5,000


COMMODITIES

10917130 62100 PUBLICATIONS ‐ ‐ 1,400 ‐ ‐

10917130 62120 SOFTWARE/HARDWARE 849 ‐ ‐ ‐ ‐

10917130 62140 AUTO FUEL 1,959 1,483 1,295 1,295 1,260

10917130 62150 AUTO SUPPLIES 1,160 1,535 1,500 500 1,500

10917130 62280 SMALL EQUIPMENT 201 3,268 3,800 3,800 3,800

10917130 62310 SAFETY EQUIP/SUPPLIES 216 96 500 500 500


INTEFUND TRANSFERS



TOTAL VEHICLE MAINTENANCE EXPENDITURES 339,900$ 365,666$ 342,235$ 360,845$ 364,275$

GENERAL FUND


ACCOUNT





STREET MAINTENANCE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


10917210 60200 OVERTIME 20,955 60,725 55,000 55,800 55,000

10917210 60225 ALLOWANCES 3,000 3,000 3,000 3,000 3,000

10917210 60300 SICK BUY BACK 14,412 25,170 2,000 2,300 2,000



10917210 60500 FICA 24,005 27,420 25,570 24,055 26,395

10917210 60550 MEDICARE 5,614 6,413 5,985 5,625 6,180

10917210 60600 IMRF 53,333 60,657 42,835 40,460 51,340


TOTAL PERSONNEL 556,853 618,059 589,405 542,440 637,790

CONTRACTUAL

10917220 61330 AUTO EQUIP MAINT 5,022 10,582 6,000 3,000 6,000

10917220 61340 AUTO EQUIP MAINT‐ACC ‐ 20,923 ‐ ‐ ‐


10917220 61410 COMM EQUIP MAINT ‐ ‐ 200 ‐ 200

10917220 61420 STREET MAINTENANCE 57,913 78,495 75,000 80,000 80,000

10917220 61430 SIDEWALK MAINTENANCE 58,536 ‐ 5,000 5,000 5,000

10917220 61460 STORM WATER FACIL MAINT 50,252 46,842 75,000 75,000 99,155

10917220 61490 STREET LIGHT MAINTENANCE 9,670 10,409 8,500 8,500 8,500

10917220 61500 STREET LIGHT MAINT‐ACC ‐ 4,993 5,000 ‐ 5,000

10917220 61510 TRAFFIC SIGNAL MAINT 10,254 14,778 15,000 15,000 15,000

10917220 61520 TRAFFIC SIGNAL MAINT‐ACC ‐ ‐ 1,000 1,000 1,000

10917220 61610 DUMPING/HAULING 15,145 12,873 12,000 12,000 12,000

10917220 61630 ADVERTISING/LEGAL NOTICES 186 ‐ 300 700 300

10917220 61660 ELECTRICITY 52,098 54,963 57,100 57,100 49,325

10917220 61680 TRAINING/MEETINGS 983 994 2,200 2,200 3,300

10917220 61730 SNOW REMOVAL‐STREETS 1,880 7,469 10,000 12,000 12,000

10917220 61740 SNOW REMOVAL‐SIDEWALKS 15,580 36,596 30,000 47,000 40,000

10917220 61770 RENTAL ‐ EQUIPMENT 1,235 683 1,000 2,225 2,050

10917220 61775 WEATHER FORECASTING SERV. ‐ ‐ 1,200 2,500 2,400


COMMODITIES

10917230 62140 AUTO FUEL 10,762 21,765 18,935 24,200 18,335

10917230 62150 AUTO SUPPLIES 22,977 37,456 30,000 24,000 30,000

10917230 62170 STREET MAINT MATERIALS 31,842 26,515 25,000 25,000 30,000

10917230 62171 ROAD SALT 39,352 67,388 64,000 67,000 76,980

10917230 62180 STREET SIGNS 13,172 9,957 16,000 16,000 16,000

10917230 62210 STORM WATER MAINT MATERIAL 11,650 26,450 20,000 20,000 20,000

10917230 62240 ST LIGHTS MAINT MATERIAL 40,718 56,506 35,600 33,000 6,000

10917230 62250 MISC EQUIP MAINT MATERIAL 4,033 14,919 10,000 10,000 10,000

10917230 62280 SMALL EQUIPMENT 10,662 2,846 5,380 5,300 2,830

10917230 62310 SAFETY EQUIP/SUPPLIES 1,378 1,966 1,500 625 1,500


GENERAL FUND


ACCOUNT





STREET MAINTENANCE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


GENERAL FUND


ACCOUNT

CAPITAL OUTLAY

10917250 65150 OTHER MACH/EQUIP 15,088 ‐ ‐ ‐ ‐

TOTAL CAPITAL OUTLAY 15,088 ‐ ‐ ‐ ‐

INTEFUND TRANSFERS



TOTAL STREET MAINTENANCE EXPENDITURES 1,146,404$ 1,298,353$ 1,251,150$ 1,237,620$ 1,369,370$





FORESTRY

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


CONTRACTUAL

10917320 61330 AUTO EQUIP MAINT 5,280$ 2,818$ 2,500$ 1,500$ 2,500$

10917320 61550 TREE MAINTENANCE 23,915 15,920 20,000 20,000 22,000

10917320 61590 TREE PLANTING 12,948 2,609 2,000 2,700 ‐

10917320 61680 TRAINING/MEETINGS ‐ 195 1,100 1,100 1,100

10917320 61710 MEMBERSHIPS ‐ 180 250 250 250

10917320 61770 RENTAL ‐ EQUIPMENT ‐ ‐ 250 250 250


COMMODITIES

10917330 62140 AUTO FUEL 3,936 5,036 4,700 4,920 4,265

10917330 62150 AUTO SUPPLIES 1,313 2,536 4,000 4,500 4,000

10917330 62280 SMALL EQUIPMENT 1,089 754 3,000 3,000 3,000

10917330 62310 SAFETY EQUIP/SUPPLIES 131 685 1,000 1,000 1,000

10917330 62390 OTHER COMMODITIES ‐ ‐ 500 500 500


TOTAL FORESTRY EXPENDITURES 48,611$ 30,733$ 39,300$ 39,720$ 38,865$

TOTAL PUBLIC WORKS EXPENDITURES 2,087,336 2,264,108 2,208,815 2,198,975 2,334,560

GENERAL FUND


ACCOUNT


MOTOR FUEL TAX FUND

The Motor Fuel Tax Fund (MFT) is financed through a state allocation of the gasoline tax. The annual allocation is based upon the Village’s population relative to the total population of the State of Illinois. Use of the fund is limited by statute to applications related to highways and roadwork. Expenditures in this fund must meet Illinois Department regulations and are audited by the Illinois Department of Transportation annually. Maintenance of approximately 74 center-line miles of streets including

maintenance and repairs and snow and ice control. Maintains other public property and public right-of-ways such as

sidewalks, ditches, streetlights, parkway trees and roadway signage. Update and oversee the Five-Year Street Improvement Program. Oversee application and use of Surface Transportation Program

funds for Local Agency Functional Overlay street resurfacing program.

Implement crack sealing and thermoplastic street marking programs.

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000

Do

llars

Fiscal Year

FY 2013 - 2018: Actual Expenditures

Motor Fuel Tax Fund Expenditures




FUND 21 ‐ MOTOR FUEL TAX FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



2111250 44010 MOTOR FUEL TAX 580,606 582,634 580,000 680,000 860,000

580,606 582,634 580,000 680,000 860,000

2111260 46010 INVESTMENT INCOME 5,072 5,932 7,000 7,000 7,000

5,072 5,932 7,000 7,000 7,000

TOTAL REVENUES AND OTHER FINANCING SOURCES 585,679$ 588,566$ 587,000$ 687,000$ 867,000$


2140560 66110 TRANSFER TO GENERAL FUND 300,000$ 300,000$ 300,000$ 300,000$ 300,000$

300,000 300,000 300,000 300,000 300,000

2140580 71100 STREET IMPROVE PROGRAM 200,000 549,236 500,000 500,000 500,000

200,000 549,236 500,000 500,000 500,000

TOTAL EXPENDITURES AND OTHER FINANCING USES 500,000$ 849,236$ 800,000$ 800,000$ 800,000$

BEGINNING FUND BALANCE 522,912 608,591 347,921 234,921

NET CHANGE IN FUND BALANCE 85,679 (260,670) (213,000) (113,000) 67,000

ENDING FUND BALANCE 608,591 347,921 234,921 301,921


TOTAL STREET IMPROVEMENTS

GRANTS

TOTAL GRANTS

INVESTMENT INCOME


INTERFUND TRANSFERS

ACCOUNT


STREET IMPROVEMENTS


FOREIGN FIRE INSURANCE FUND

This fund was established by ordinance during Fiscal Year 1996 to provide for the establishment of a Foreign Fire Insurance Tax Board. This Board is responsible for the collection of Foreign Fire Insurance Tax and the disbursement of said tax for the maintenance, use, and the benefit of the Fire Department. Typically, equipment and furnishings such as firefighter equipment, beds, recliners, and workout equipment for the firefighter’s day room have been purchased.

$-

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

Do

llars

Fiscal Year


Foreign Fire Insurance Fund Expenditures




FUND 26 ‐ FOREIGN FIRE FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



2611215 41255 FOREIGN FIRE INSURANCE TAX 35,391$ 34,540$ 35,000$ 35,975$ 35,000$

35,391 34,540 35,000 35,975 35,000

2611260 46010 INVESTMENT INCOME 770 1,698 1,000 2,000 2,000

770 1,698 1,000 2,000 2,000



2630520 61650 TELEPHONE ‐$ 823$ 1,500$ 1,620$ 1,620$

2630520 61710 MEMBERSHIP FEES ‐ ‐ ‐ 60 100

2630520 61790 OTHER CONTRACTUAL ‐ 100 100 100 100

‐ 923 1,600 1,780 1,820

2630530 62270 FACILITIES MAINT SUPPLIES ‐ 2,572 ‐ 2,345 ‐

2630530 62280 SMALL EQUIPMENT ‐ 6,600 13,000 18,025 13,000

2630530 62340 FOOD AND COFFEE SUPPLIES ‐ 354 ‐ 1,350 ‐

2630530 62390 OTHER COMMODITIES 8,525 819 1,000 1,000 1,000

8,525 10,345 14,000 22,720 14,000

OTHER CHARGES

2630540 63150 AWARDS AND RECOGNITION ‐ 3,632 3,000 3,620 5,000

TOTAL OTHER CHARGES ‐ 3,632 3,000 3,620 5,000

CAPITAL OUTLAY

2630550 65150 OTHER MACH/EQUIPMENT 1,000 10,489 29,190 26,250 15,000




NET CHANGE IN FUND BALANCE 26,636 10,849 (11,790) (16,395) 1,180



ACCOUNT

TOTAL CONTRACTUAL

COMMODITIES

TOTAL COMMODITIES

STATE SHARED TAXES


INVESTMENT INCOME


CONTRACTUAL


GARY AVENUE BUSINESS DISTRICT FUND

This Fund was established to record the revenues and expenditures of the Gary Avenue Business District established in FY 2014. The District is located on the site of the hotel and banquet center at 1490 W. Lake Street. The Business District was established to financially leverage the buildout of a banquet center shell located on the ground floor of the hotel. The establishment of the District and its tax will provide revenue to fund these improvements for 23 years. The tax collected will be reimbursed to the private developer to offset the 4.5 million dollar banquet center buildout cost.

$-

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

Do

llars

Fiscal Year


Gary Avenue Business District Fund Expenditures




FUND 28 ‐ GARY AVENUE BUSINESS DISTRICT FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



2811220 41305 BUSINESS DISTRICT SALES TAX 6,511$ 6,909$ 10,000$ 6,000$ 10,000$

2811220 41310 BUSINESS DISTRICT HOTEL TAX 16,620 14,965 24,000 10,000 24,000

23,131 21,874 34,000 16,000 34,000



2820540 63206 BUSINESS TAX DISTRIBUTIONS 16,620 14,965 24,000 10,000 24,000

2820540 63207 SALES TAX DISTRIBUTIONS 6,511 6,909 10,000 6,000 10,000

23,131 21,874 34,000 16,000 34,000


BEGINNING FUND BALANCE ‐ ‐ ‐ ‐

NET CHANGE IN FUND BALANCE ‐ ‐ ‐ ‐ ‐

ENDING FUND BALANCE ‐ ‐ ‐ ‐


ACCOUNT

TOTAL OTHER CHARGES

LOCAL TAXES

TOTAL LOCAL TAXES

OTHER CHARGES


IRVING PARK ROAD BUSINESS DISTRICT FUND

This Fund was established to record the revenues and expenditures of the Irving Park Road Business District established in 2016. The District is located on the site of the Amperage Center at 351-359 Irving Park Road. The Business District was established to financially leverage the redevelopment of the site which would include the buildout of new corporate headquarters for Amperage, storage facilities, along with redevelopment of the existing structure. The establishment of the District and its imposed sales tax will provide revenue for 23 years. The District imposed a one-half percent sales tax. All dollars will be reimbursed to the private developer to help offset the roughly 12 million dollar buildout cost.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

Do

llars

Fiscal Year


Irving Park Road Business District Fund Expenditures




FUND 29 ‐ IRVING PARK RD BUSINESS DISTRICT FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



2911215 41215 BUSINESS DISTRICT SALES TAX 135,877$ 164,460$ 195,000$ 207,240$ 250,000$

135,877 164,460 195,000 207,240 250,000



2920540 63207 SALES TAX DISTRIBUTIONS 135,877 164,460 195,000 207,240 250,000

135,877 164,460 195,000 207,240 250,000






LOCAL TAXES

TOTAL LOCAL TAXES

OTHER CHARGES

TOTAL OTHER CHARGES

ACCOUNT


SIDEWALK FUND

The Sidewalk Fund was established in FY 2017 to collect payments from the outstanding sidewalk commitments of pre-annexation agreements. The funds collected will be held for the installation of sidewalks when the pre-annexations become contiguous to Village limits. There have been no expenditures from the fund yet and none are anticipated for FY 2020.




FUND 295 ‐ SIDEWALK FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



29511225 42031 SIDEWALK FEES ‐$ 16,920$ 20,745$ ‐$ ‐$

‐ 16,920 20,745 ‐ ‐

29511260 46010 INVESTMENT INCOME 43 396 500 500 500

43 396 500 500 500

TOTAL REVENUES AND OTHER FINANCING SOURCES 43$ 17,315$ 21,245$ 500$ 500$

BEGINNING FUND BALANCE ‐ 43 17,359 17,859

NET CHANGE IN FUND BALANCE 43 17,315 21,245 500 500

ENDING FUND BALANCE 43 17,359 17,859 18,359



ACCOUNT

FEES

TOTAL FEES

INVESTMENT INCOME


DEBT SERVICE FUND

The Debt Service Fund accounts for the accumulation of resources for the payment of bond principal and interest on the 2010B, 2012A, 2016 and 2018 general obligation bonds. Financing is provided by utility taxes and property tax revenues.

The 2012A General Obligation Refunding Bonds were issued in FY 2012 to refund the 2004A Bonds. The 2016 Limited Tax Bonds were issued in FY 2016 to fund street improvements. The 2018 General Obligation Refund Bonds were issued in FY 2018 to refund the 2010A Bonds.

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

Do

llars

Fiscal Year

2013 - 2018: Actual Expenditures

Debt Service Fund Expenditures


Year Principal Interest Principal Interest Principal Interest Principal Interest Total2020 275,000 22,400 110,000 4,400 240,000 29,900 195,000 79,950 956,650 2021 285,000 11,400 110,000 2,200 245,000 25,100 200,000 74,100 952,800 2022 - - - - 245,000 20,200 205,000 66,100 536,300 2023 - - - - 250,000 15,300 210,000 57,900 533,200 2024 - - - - 255,000 10,300 220,000 49,500 534,800 2025 - - - - 260,000 5,200 230,000 40,700 535,900 2026 - - - - - - 235,000 31,500 266,500 2027 - - - - - - 245,000 22,100 267,100 2028 - - - - - - 255,000 12,300 267,300 2029 - - - - - - 155,000 4,650 159,650

560,000 33,800 220,000 6,600 1,495,000 106,000 2,150,000 438,800 5,010,200

Series 2010B Series 2012A Series 2018

General Obligation General Obligation General ObligationRefunding Debt Bonds Refunding Debt Bonds Alternate Revenue Source

General ObligationLimited Tax Bonds

Series 2016

GENERAL DEBT SERVICE FUND

2010B GO REFUNDING BONDS: In May 2010, the Village issued $2,720,000 of Debt Certificates for the purpose ofrefinancing the Village’s 2002 bonds for interest cost savings. The original 2002 bonds were issued to fund the expansion ofthe Police Department building and ancillary facilities. The debt service is based on a 12-year amortization schedule withinterest ranging from 2.0% to 4.0%. Semi-annual interest payments are due June 1st and December 1st and annual principalpayments are due each December 1st. Electric Utility tax is pledged for the repayment. The outstanding principal balance asof January 1, 2020 is $560,000.

2012A ALTERNATE BONDS: In May 2012, the Village issued $930,000 of GO Refunding Bonds for the purpose ofrefinancing the Village’s 2004A bonds for interest and cost savings. The original 2004A bonds were issued to fund additionalwork in the expansion of the Police Department building. This debt service is based on a 9-year amortization schedule withyields ranging from .7% to 2.1%. Semi-annual interest payments are due June 1st and December 1st and annual principalpayments are due each December 1st. Electric Utility tax is pledged for the repayment. The outstanding principal balance asof January 1, 2020 is $220,000.

2016 GO LIMITED TAX BONDS: In February 2016, the Village issued $2,410,000 of Debt Certificates for the purpose offinancing the Village’s Two-Year Enhanced Street Improvement Program. The debt service is based on a 10-year amortizationschedule with interest of 2.0%. Semi-annual interest payments are due June 1st and December 1st and annual principalpayments are due each December 1st. Property taxes will be levied for the repayment. The outstanding principal balance asof January 1, 2020 is $1,495,000.

2018 GO REFUNDING BONDS: In September 2018, the Village issued $2,315,000 of GO Refunding Bonds for the purpose ofrefinancing the Village's 2010A bonds for interest cost savings. The original 2010A bonds were issued to finance various streetimprovements, including Foster Avenue. The debt service is based on a 10-year amortization schedule with interest rangingfrom 3.0% to 4.0%. Semi-annual interest payments are due June 15th and December 15th and annual principal payments aredue each December 15th. Electric and Gas Utility tax is pledged for the repayment. The outstanding principal balance as ofJanuary 1, 2020 is $2,150,000.




FUND 31 ‐ DEBT SERVICE FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



3111205 41085 DUPAGE ‐ 2016 LIMITED BONDS 228,563$ 230,496$ 229,160$ 231,250$ 229,160$

3111205 41090 COOK ‐ 2016 LIMITED BONDS 43,414 42,390 40,440 43,625 40,440

271,977 272,886 269,600 274,875 269,600

3111250 44015 FEDERAL REIMBURSEMENT (BAB) 50,134 47,761 ‐ ‐ ‐

50,134 47,761 ‐ ‐ ‐


5,495 8,753 6,000 6,000 6,000

3111265 47010 BOND PROCEEDS ‐ 2,315,000 ‐ ‐ ‐

3111265 47015 BOND PREMIUM ‐ 118,068 ‐ ‐ ‐

‐ 2,433,068 ‐ ‐ ‐

3111275 49015 TRANS FROM GENERAL CAPITAL 597,960 583,685 598,590 598,590 605,550

3111275 49065 TRANS FROM W/S CAPITAL 97,230 96,380 80,635 80,635 82,630

695,190 680,065 679,225 679,225 688,180

TOTAL REVENUES AND OTHER FINANCING SOURCES 1,022,796$ 3,442,533$ 954,825$ 960,100$ 963,780$


3120540 64200 BOND DISCOUNT ‐$ 19,925$ ‐$ ‐$ ‐$

3120540 64205 BOND ISSUANCE COSTS ‐ 39,504 ‐ ‐ ‐

3120565 68000 PAYMENT TO ESCROW AGENT ‐ 2,369,487 ‐ ‐ ‐

‐ 2,428,917 ‐ ‐ ‐

31301040 64230 2010B DEBT PRINCIPAL 260,000 250,000 265,000 265,000 275,000

31301040 64235 2010B DEBT INTEREST 49,550 41,750 33,000 33,000 22,400

31301040 64238 2010B DEBT ADMIN FEE 475 475 475 475 475

310,025 292,225 298,475 298,475 297,875

31301240 64140 2012A DEBT PRINCIPAL 100,000 105,000 105,000 105,000 110,000

31301240 64145 2012A DEBT INTEREST 10,600 8,600 6,500 6,500 4,400

31301240 64148 2012A DEBT ADMIN FEE 475 475 475 475 475

111,075 114,075 111,975 111,975 114,875

2012A GO REFUNDING BONDS

OTHER FINANCING SOURCES

TOTAL OTHER FINANCING SOURCES

BOND REFUNDING ACTIVITY

TOTAL BOND REFUNDING ACTIVITY


TOTAL 2012A GO REFUNDING BONDS

ACCOUNT


INTERFUND TRANSFERS


PROPERTY TAXES


GRANTS

TOTAL GRANTS

INVESTMENT INCOME

2010B DEBT REFUNDING BONDS

TOTAL 2010B DEBT REFUNDING BONDS




FUND 31 ‐ DEBT SERVICE FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT

31401040 64211 2010A DEBT PRINCIPAL 170,000 175,000 ‐ ‐ ‐

31401040 64215 2010A DEBT INTEREST 153,610 145,790 ‐ ‐ ‐

31401040 64218 2010A DEBT ADMIN FEE 475 475 ‐ ‐ ‐

324,085 321,265 ‐ ‐ ‐

31401140 64140 2016 DEBT PRINCIPAL 225,000 230,000 235,000 235,000 240,000

31401140 64145 2016 DEBT INTEREST 43,700 39,200 34,600 34,600 29,900

31401140 64148 2016 DEBT ADMIN FEE 475 475 475 475 475

269,175 269,675 270,075 270,075 270,375

31401240 64140 2018 DEBT PRINCIPAL ‐ ‐ 165,000 165,000 195,000

31401240 64145 2018 DEBT INTEREST ‐ ‐ 103,295 103,295 79,950

31401240 64148 2018 DEBT ADMIN FEE ‐ ‐ 475 475 475

‐ ‐ 268,770 268,770 275,425

TOTAL EXPENDITURES AND OTHER FINANCING USES 1,014,360$ 3,426,157$ 949,295$ 949,295$ 958,550$




2018 GO REFUNDING BONDS

TOTAL 2018 GO REFUNDING BONDS

TOTAL 2016 LIMITED TAX BONDS

2010A GO REFUNDING BONDS

TOTAL 2010A GO REFUNDING BONDS

2016 LIMITED TAX BONDS


EQUIPMENT REPLACEMENT FUND

This fund was established to provide long term financial planning for the routine replacement of major capital equipment used in the General Fund. This fund was originally established for the routine replacement of vehicles. In 1994, the program was expanded to include computer equipment. The replacement of vehicles and equipment is funded by transfers from the General Fund based upon the original cost of each piece of equipment and its expected useful life.

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

Do

llars

Fiscal Year


Equipment Replacement Fund Expenditures




FUND 23 ‐ EQUIPMENT REPLACEMENT FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



2311245 43011 SALE OF ASSETS ‐ PUBLIC SAFETY 20,408$ 11,554$ 9,000$ ‐$ 6,000$

2311245 43012 SALE OF ASSETS ‐ PUBLIC WORKS 15,075 29,776 15,000 10,000 8,000

2311245 43030 MISC INCOME ‐ ‐ ‐ 3,695 ‐

35,483 41,330 24,000 13,695 14,000


29,543 31,828 30,000 60,000 30,000

2311275 49010 TRANS FROM GENERAL FUND 376,742 400,000 400,000 400,000 500,000

2311275 49035 TRANS FROM PARKING LOT OP 8,242 8,250 8,500 8,500 8,500

384,984 408,250 408,500 408,500 508,500



2320550 65135 COMPUTERS 9,145$ ‐$ ‐$ ‐$ ‐$

2320550 65145 OFFICE MACH/EQUIPMENT ‐ ‐ ‐ 2,480 3,720

2320550 65150 OTHER MACH/EQUIPMENT ‐ 4,918 131,550 70,425 ‐

9,145 4,918 131,550 72,905 3,720

2340550 65120 AUTO EQUIPMENT 204,911 196,067 279,000 268,080 260,000

2340550 65135 COMPUTERS 12,765 ‐ ‐ ‐ ‐

2340550 65145 OFFICE MACH/EQUIPMENT ‐ ‐ 905 1,360

2340550 65150 OTHER MACH/EQUIPMENT ‐ ‐ 71,230 74,810 ‐

217,676 196,067 350,230 343,795 261,360

23306550 65120 AUTO EQUIPMENT ‐ 142,222 32,000 35,000 143,700

23306550 65135 COMPUTERS 10,081 ‐ ‐ ‐ ‐

23306550 65145 OFFICE MACH/EQUIPMENT ‐ ‐ 3,255 4,880

23306550 65150 OTHER MACH/EQUIPMENT 84,292 39,936 25,450 ‐ ‐

94,373 182,158 57,450 38,255 148,580

23307550 65120 AUTO EQUIPMENT 41,880 ‐ 246,000 241,130 125,000

23307550 65135 COMPUTERS 3,666 ‐ ‐ ‐ ‐

23307550 65145 OFFICE MACH/EQUIPMENT ‐ ‐ 1,190 1,785

23307550 65150 OTHER MACH/EQUIPMENT ‐ ‐ 168,480 123,580 160,000

45,546 ‐ 414,480 365,900 286,785


TOTAL FIRE DEPARTMENT CAPITAL OUTLAY


GENERAL VILLAGE CAPITAL OUTLAY

TOTAL GENERAL VILLAGE CAPITAL OUTLAY

PUBLIC WORKS CAPITAL OUTLAY

TOTAL PUBLIC WORKS CAPITAL OUTLAY


ACCOUNT

POLICE DEPARTMENT CAPITAL OUTLAY

TOTAL POLICE DEPARTMENT CAPITAL OUTLAY

FIRE DEPARTMENT CAPITAL OUTLAY

OTHER CHARGES

TOTAL OTHER CHARGES

INVESTMENT INCOME


INTERFUND TRANSFERS




FUND 23 ‐ EQUIPMENT REPLACEMENT FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT


NET CHANGE IN FUND BALANCE 83,269 98,264 (491,210) (338,660) (147,945)



GENERAL CAPITAL PROJECTS FUND

Revenue for the General Capital Improvement Fund comes from utility taxes. Annually, the Village transfers funds to meet annual debt payments. Remaining utility taxes are used for general Village wide capital projects. These projects typically include the capital cost associated with Village buildings, street improvements, sidewalks, parking lots and stormwater improvements.

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

Do

llars

Fiscal Year


General Capital Projects Fund Expenditures




FUND 41 ‐ GENERAL CAPITAL PROJECTS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



4111220 41340 UTILITY TAX ‐ GAS 275,394$ 317,636$ 290,000$ 290,000$ 290,000$

4111220 41350 UTILITY TAX ‐ ELECTRIC 645,512 672,484 640,000 640,000 640,000

4111220 41360 SIMPLIFIED TELECOMM TAX 546,985 583,170 555,305 465,000 372,000

1,467,891 1,573,290 1,485,305 1,395,000 1,302,000

4111240 42363 MISC REIMB ‐ PUBLIC WORKS 25,000 80,157 ‐ ‐ ‐

25,000 80,157 ‐ ‐ ‐

4111245 43025 RETAIL SALES 366 291 395 395 395

4111245 43030 MISC INCOME 14,998 4,551 ‐ ‐ ‐

15,364 4,842 395 395 395

4111250 44060 STATE/LOCAL GRANTS ‐ 28,234 ‐ 4,275 ‐

‐ 28,234 ‐ 4,275 ‐


15,941 23,410 15,000 15,000 15,000

4111275 49020 TRANS FROM INSURANCE FUND ‐ 25,465 ‐ ‐ ‐

4111275 49045 TRANS FROM WATER OP ‐ 208,644 15,000 7,020 ‐

‐ 234,109 15,000 7,020 ‐

TOTAL REVENUES AND OTHER FINANCING SOURCES 1,524,195$ 1,944,043$ 1,515,700$ 1,421,690$ 1,317,395$


4120540 63270 IRMA CHARGES 73,430$ 62,866$ 63,570$ 63,040$ 59,045$

4120540 63280 IRMA DEDUCTIBLE 11,446 19,164 26,535 26,535 17,000

4120540 63310 SENIOR TAX REFUND 4,080 3,400 6,000 3,060 6,000

88,956 85,430 96,105 92,635 82,045

4120560 66130 TRANS TO DEBT SERVICE FUND 597,960 583,685 598,590 598,590 605,550

597,960 583,685 598,590 598,590 605,550

4140570 70100 BUILDING IMPROVEMENTS 287,282 821,553 651,000 670,675 153,000

287,282 821,553 651,000 670,675 153,000

GRANTS

TOTAL GRANTS

TOTAL LOCAL TAXES

CHARGES FOR SERVICE


TOTAL BUILDING AND GROUNDS


TOTAL OTHER CHARGES

INTERFUND TRANSFERS


BUILDING AND GROUNDS

OTHER CHARGES

INTERFUND TRANSFERS


INVESTMENT INCOME


OTHER CHARGES

TOTAL OTHER CHARGES

ACCOUNT

LOCAL TAXES




FUND 41 ‐ GENERAL CAPITAL PROJECTS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT

4140570 70100 TRAIN HORN QUIET ZONE 3,756 6,150 ‐ ‐ ‐

3,756 6,150 ‐ ‐ ‐

4140570 73000 TREE SURVEY 9,140 7,952 8,000 8,000 8,000

4140570 73100 TREE TREATMENT 9,059 9,260 ‐ ‐ ‐

4140570 73200 TREE REMOVAL ‐ ‐ 5,000 3,000 ‐

4140570 73205 TREE PLANTING ‐ 18,894 30,000 30,000 30,000

18,199 36,106 43,000 41,000 38,000

4140580 70100 IRVING PK RD CORR IMPROVE 26,753 528 ‐ ‐ ‐

4140580 71100 THERMOPLASTIC MARKING 24,886 13,755 15,000 15,000 15,000

4140580 71100 STREET IMPROVE PROGRAM 604,720 18,346 240,000 205,770 240,000

4140580 71110 PAVEMENT EVALUATION ‐ ‐ ‐ 15,260 ‐

4140580 73200 SURFACE TRANSP PROGRAM 23,135 410,655 100,000 30,200 5,000

679,494 443,284 355,000 266,230 260,000

4140570 71100 STREET LIGHTS ‐ ‐ ‐ ‐ 20,000

‐ ‐ ‐ ‐ 20,000

4140570 71100 SIDEWALKS ‐ 58,805 100,000 99,800 100,000

‐ 58,805 100,000 99,800 100,000

4140585 71100 PARKING LOT IMPROVEMENTS ‐ ‐ 64,000 ‐ 40,500

‐ ‐ 64,000 ‐ 40,500

4140570 71100 LIGHTING/PARKING IMPROVE ‐ 228,989 ‐ 9,060 ‐

‐ 228,989 ‐ 9,060 ‐

4140590 70100 MISC STORMWATER IMPROVE 220,642 85,247 200,000 66,430 200,000

220,642 85,247 200,000 66,430 200,000


BEGINNING FUND BALANCE 1,775,100 1,403,007 997,802 575,072

NET CHANGE IN FUND BALANCE (372,093) (405,205) (591,995) (422,730) (181,700)

ENDING FUND BALANCE 1,403,007 997,802 575,072 393,372

STORMWATER IMPROVEMENTS

TOTAL STORMWATER IMPROVEMENTS

TRAIN HORN QUIET ZONE

TOTAL TRAIN HORN QUIET ZONE

EMERALD ASH BORER PROGRAM

TOTAL EMERALD ASH BORER PROGRAM

SIDEWALK REPLACEMENT PROGRAM

TOTAL SIDEWALK REPLACEMENT PROGRAM

MAIN STREET IMPROVEMENTS

TOTAL MAIN STREET IMPROVEMENTS

PARKING LOT IMPROVEMENTS

TOTAL PARKING LOT IMPROVEMENTS

STREET LIGHT REPLACEMENT PROGRAM

TOTAL STREET LIGHT REPLACEMENT PROGRAM

STREET IMPROVEMENTS

TOTAL STREET IMPROVEMENTS


TIF #2 ROSELLE - NERGE FUND

This fund was established to record the revenues and expenditures of the Tax Increment Financing (TIF) District. The TIF District was established in 2015 and covers the northern Roselle Road corridor. The effect of a TIF District is to “freeze” the equalized assessed value of the area from property taxes for all taxing bodies. The property taxes due as a result of growth in the equalized assessed value are paid to the Village and segregated in this fund. These taxes will be used to finance public improvements, land acquisition, etc. to encourage development in the area. FY 2016 was the first full fiscal year for the Roselle Road - Nerge TIF Fund. The Village received no increment in FY 2016 due to a decrease in EAV within the district. Costs will be incurred as development opportunities come forward, on a project by project basis subject to Village Board approval. Thus any expenditure tied to redevelopment agreements will be first reviewed by the Village Board. For budget purposes, line items covering legal and auditing services were inserted.

$-

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

Do

llars

Fiscal Year


TIF #2 Roselle - Nerge Fund Expenditures




FUND 422 ‐ TIF #2 ROSELLE ‐ NERGE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



42211205 41015 COOK ‐ TIF INCREMENT 70,513$ 100,204$ 130,000$ 142,000$ 150,000$

70,513 100,204 130,000 142,000 150,000


146 1,273 1,000 2,000 2,500




42220510 60300 SICK BUY BACK ‐ 166 ‐ 200 200


42220510 60450 GROUP INSURANCE 875 1,020 785 795 770

42220510 60500 FICA 676 708 755 755 795

42220510 60550 MEDICARE 161 169 190 175 200

42220510 60600 IMRF 1,452 1,628 1,390 1,300 1,695

14,478 15,488 16,040 15,440 16,970

42220520 61100 ATTORNEY 793 3,759 5,000 2,000 5,000

42220520 61250 AUDITING SERVICES ‐ ‐ 1,480 1,480 1,520

42220520 61270 OTHER PROFESSIONAL SERVICES 2,678 11,783 ‐ 500 ‐

42220520 61630 LEGAL NOTICES 32 1,950 ‐ 35 ‐

42220520 61700 POSTAGE 473 70 ‐ 100 100

42220520 61792 VILLAGE SERVICES 10,487 ‐ ‐ ‐ ‐

14,463 17,562 6,480 4,115 6,620

42220575 70100 ROSELLE ‐ NERGE PROJECT 1 ‐ ‐ 5,000 9,500 5,000

‐ ‐ 5,000 9,500 5,000


BEGINNING FUND BALANCE (21,403) 20,315 88,741 203,686




ACCOUNT

TOTAL TIF IMPROVEMENTS/PROJECTS

PROPERTY TAXES


CONTRACTUAL

TOTAL CONTRACTUAL

TIF IMPROVEMENTS/PROJECTS

PERSONNEL

TOTAL PERSONNEL

INVESTMENT INCOME



TIF #3 IRVING - CENTRAL FUND

This fund was established to record the revenues and expenditures of the Tax Increment Financing (TIF) District. The TIF District was established in 2015 and covers the western portion of Irving Park Rd. (on the south side) and part of the northern portion of Central Ave. The effect of a TIF District is to “freeze” the equalized assessed value of the area from property taxes for all taxing bodies. The property taxes due as a result of growth in the equalized assessed value (EAV) are paid to the Village and segregated in this fund. These taxes will be used to finance public improvements, land acquisition, etc. to encourage development in the area. FY 2016 was the first full fiscal year for the Irving - Central TIF Fund. Costs will be incurred as a redevelopment agreement is reached with Amperage Electric and any other development opportunity that may come forward. These will be on a project by project basis subject to Village Board approval. Thus any expenditure tied to redevelopment agreements will be first reviewed by the Village Board. For budget purposes, line items covering legal and auditing services were inserted.

$-

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

Do

llars

Fiscal Year


TIF #3 Irving - Central Fund Expenditures




FUND 423 ‐ TIF #3 IRVING ‐ CENTRAL

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



42311205 41010 DUPAGE ‐ TIF INCREMENT 74,010$ 121,238$ 140,000$ 186,980$ 220,000$

74,010 121,238 140,000 186,980 220,000


286 1,774 1,000 3,500 3,500




42320510 60300 SICK BUY BACK ‐ 166 ‐ 200 200


42320510 60450 EMPLOYEE GROUP INSURANCE 875 1,020 785 795 770

42320510 60500 FICA 676 708 755 755 795

42320510 60550 MEDICARE 161 169 190 175 200

42320510 60600 IMRF 1,452 1,628 1,390 1,300 1,695

14,478 15,488 16,040 15,440 16,970

42320520 61100 ATTORNEY 3,350 116 5,000 2,000 5,000

42320520 61250 AUDITING SERVICES ‐ 1,440 1,480 1,480 1,520

42320520 61270 OTHER PROFESSIONAL SERVICES 5,072 ‐ ‐ ‐ ‐

42320520 61630 LEGAL NOTICES 31 31 200 200 200

42320520 61700 POSTAGE 792 60 200 200 200

42320520 61792 VILLAGE SERVICES 11,147 ‐ ‐ ‐ ‐

20,391 1,647 6,880 3,880 6,920

4230575 70100 IRVING ‐ CENTRAL PROJECT 1 ‐ ‐ 5,000 ‐ 5,000

‐ ‐ 5,000 ‐ 5,000






ACCOUNT

TOTAL TIF IMPROVEMENTS/PROJECTS

PROPERTY TAXES


CONTRACTUAL

TOTAL CONTRACTUAL

TIF IMPROVEMENTS/PROJECTS

INVESTMENT INCOME


PERSONNEL

TOTAL PERSONNEL


WATER/SEWER OPERATING FUND

The Water and Sewer Operating Fund accounts for revenues derived from residential water and sewer sales which are used to operate and maintain the Village’s water and sewer systems. The expenses of this fund are divided into two divisions – Water Operating and Sewer Operating. Operations of the Water and Sewer Divisions are under the direction of the Public Works Director and provide for the following programs and services:

Provide for a safe and reliable supply of water and fire flow to approximately 8,347 service accounts.

Maintain 106 miles of water main with 1,339 fire hydrants, 1,415 system valves and emergency interconnections with Hanover Park, Schaumburg and Elk Grove Village.

Responsible for the water supply related operation and maintenance of three pressure adjusting stations, one booster station and three water storage tanks; 1,750,000 gallons.

Responsible for the operation and maintenance of two wastewater treatment plants.

Responsible for the maintenance of 88 miles of sewer main and 11 lift stations of this sewer collection system.

1

2

3

4

5

6

7

8

Mill

ion

s

Fiscal Year

2013 - 2018: Actual

Water/Sewer Operating Fund Revenues and Expenditures

Revenues Expenditures


Revenues by Category

Water and Sewer sales account for 97.9% of the revenues in the Water/Sewer Operating Fund.

Expenditures by Category

Personnel accounts for 35% of expenditures and Contractual Services accounts for 51% of expenditures.

Water Sales, $4,269,330

Sewer Sales, $2,786,930

Fines, $97,500

Charges for Service, $6,000

Interest , $50,000

Other Charges, $765

Personnel, $2,593,460

Contractual Services,

$3,808,430

Commodities, $346,055


Capital Outlay, $81,000

Interfund Transfers, $150,000

Capital Improvements,

$330,000


Village of Roselle



(1)

ENGINEERING TECHNICIAN

(1)

CIVIL ENGINEER

(1)

EQUIPMENT MECHANIC

(2)

DIRECTOR OF PUBLIC WORKS

(1)

STREET DIVISION SUPERINTENDENT

(1)

LEAD STREET WORKER

(1)

STREET MAINTENANCE

WORKER (5)

PART TIME SEASONAL WORKERS

(2)

WATER DIVISION SUPERINTENDENT

(1)

LEAD WATER

OPERATOR (2)

WATER OPERATOR

(1)

WW DIVISION SUPERINTENDENT

(1)

LEAD WW

OPERATOR (2)

LAB TECHNICIAN

(1)

WASTEWATER OPERATOR

(5)

PART TIME SEASONAL

INTERN (1)

PART TIME BUILDING

MAINTAINER (1)

ASSISTANT DIRECTOR OF PUBLIC WORKS / VILLAGE ENGINEER

(1)


WATER AND SEWER OPERATING FUND

The Water Division ensures the adequate and continuous non-interrupted flow of high quality water for residential, commercial, and firefighting purposes. The Wastewater Division ensures adequate and continuous non-interrupted flow of sanitary material for conveyance through the Village’s sanitary sewer system to the Devlin and Botterman Wastewater Treatment Plants for treatment prior to discharge into natural waterways. Water Division personnel continuously monitor, inspect, maintain, and coordinate the improvement of water system infrastructure to ensure that the water distribution system is tight (minimal leaks) and properly metered. Wastewater Division personnel continuously monitor, inspect, maintain, and coordinate the improvement of sewer system infrastructure to ensure that structural integrity of the sanitary sewer system supports the efficient collection, transportation, and treatment of sanitary material. Water Division


Water Pumpage (Gallons)

Total Annual Pumpage 573,517,000 566,569,000 566,312,000 544,480,000

Average Daily Pumpage 1,571,000 1,548,000 1,551,000 1,491,000

Water Service Requests 3,130 2,705 3,137 2,693

Hydrants/Valves Exercise & Maintenance 907 470 939 1,829

Water Main Breaks 35 17 36 46

Wastewater Division


Total Annual Flow MG

Devlin 582.88 551.69 614.82 636.71

Botterman 272.35 265.71 231.35 295.98


Average Daily Flows MGD

Devlin 1.6 1.5 1.68 1.74

Botterman 0.75 0.73 0.63 0.81

Annual Sludge Production in cubic yards

Devlin 1,271 1,156 1,101 1,408

Botterman 1,057 967 1,009 908

Sewer Maintenance Linear Feet

Sanitary Sewer Jetting 30,304 14,507 16,559 15,735

Sanitary Sewer Televising 32,406 6,594 8,841 7,628

Storm Sewers Jetting 1,956 2,943 2,863 1,593

Storm Sewers Televising 3,733 2,840 3,320 2,424

Position Title FY

2016 FY

2017 FY

2018 FY

2019 Current

Authorized

Director of Public Works 1.00 1.00 1.00 1.00 1.00

Assistant Director of Public Works / Village Engineer 0.00 0.00 0.00 0.00 1.00

Division Superintendents 2.00 2.00 2.00 2.00 2.00

Lead Water Operator 2.00 2.00 2.00 2.00 2.00

Water Operator 1.00 1.00 1.00 1.00 1.00

Lead Wastewater Operator 2.00 2.00 2.00 2.00 2.00

Wastewater Operator 5.00 5.00 5.00 5.00 5.00

Lab Technician 1.00 1.00 1.00 1.00 1.00

Total 14.00 14.00 14.00 14.00 15.00




FUND 51 ‐ WATER/SEWER OPERATING FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



5111225 42050 WATER SALES 4,164,961$ 4,206,641$ 4,384,525$ 4,269,330$ 4,269,330$

5111225 42055 SEWER SALES 2,818,486 2,843,246 2,865,730 2,786,925 2,786,930

6,983,447 7,049,887 7,250,255 7,056,255 7,056,260

5111235 42245 UTILITY BILLING LATE FEES 87,479 74,558 85,000 85,000 85,000

5111235 42250 TURN ON FEES 2,200 2,350 3,000 3,000 3,000

5111235 42255 RED TAG FEES 9,070 8,145 9,500 9,500 9,500

98,749 85,053 97,500 97,500 97,500

5111240 42363 MISC REIMB ‐ PUBLIC WORKS ‐ 2,521 1,000 5,500 1,000

5111240 42395 WATER METER SALES 9,155 7,100 5,000 10,000 5,000

9,155 9,621 6,000 15,500 6,000

5111245 43012 SALE OF ASSETS ‐ PUBLIC WORKS 2,005 10,460 500 500 500

5111245 43030 MISCELLANEOUS INCOME 265 1,086 165 2,250 165

5111245 43060 IRMA ‐ OTHER 7,475 895 100 1,850 100

9,745 12,441 765 4,600 765

5111250 44060 STATE/LOCAL GRANTS ‐ 3,500 ‐ 2,000 ‐

‐ 3,500 ‐ 2,000 ‐


14,040 46,071 20,000 50,000 50,000


‐ 90,590 ‐ ‐ ‐



60100 REGULAR SALARIES 1,442,211$ 1,521,558$ 1,572,290$ 1,555,585$ 1,675,725$

60200 OVERTIME 65,345 86,887 68,000 81,650 79,000

60225 ALLOWANCES 6,000 6,500 6,500 6,500 6,500

60300 SICK BUY BACK 17,542 44,297 22,000 48,950 60,690

60400 PART‐TIME SALARIES 18,905 12,110 11,980 11,920 12,360

60450 EMPLOYEE GROUP INSURANCE 325,579 348,636 316,425 354,875 382,530

60500 FICA 91,664 101,759 103,315 104,240 112,625

60550 MEDICARE 21,557 23,925 24,385 24,375 26,615

60600 IMRF 202,856 225,156 179,055 178,985 227,900

FEES

FINES

TOTAL FINES

TOTAL FEES

CHARGES FOR SERVICE

INTERFUND TRANSFERS


OTHER CHARGES

TOTAL OTHER CHARGES


GRANTS

TOTAL GRANTS


PERSONNEL

ACCOUNT

INVESTMENT INCOME






FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT

60755 RETIREMENT MEDICAL CONTRIB 10,093 9,279 9,500 9,105 9,515

2,201,751 2,380,108 2,313,450 2,376,185 2,593,460

61130 LEGAL SERVICES 1,932 1,931 3,500 9,000 6,000

61170 ARCHITECTURAL & ENGINEERING 10,467 9,644 10,950 30,000 30,000

61180 MEDICAL & HOSPITAL SERVICES ‐ 55 1,000 1,000 2,750

61250 AUDITING SERVICES 15,000 8,725 8,910 8,910 9,180

61260 LABORATORY SERVICES 21,474 21,222 32,000 32,000 30,550

61270 OTHER PROFESSIONAL SERVICES 106,486 92,459 56,600 39,300 15,240

61280 ATLAS UPDATE ‐ ‐ 200 ‐ 200

61290 COMPUTER CONSULTING SERV 71,752 ‐ ‐ ‐ ‐

61320 OFFICE EQUIPMENT MAINT 10,916 4,856 7,800 9,800 6,510

61330 AUTO EQUIPMENT MAINT 10,305 4,799 6,500 8,000 6,500

61350 FACILITIES MAINTENANCE 13,776 16,031 24,615 24,615 22,280

61370 GROUNDS MAINTENANCE 19,738 20,880 22,000 24,000 23,840

61400 OTHER EQUIPMENT MAINT 270 478 1,000 600 1,000

61410 COMM EQUIP MAINT ‐ ‐ 750 1,450 5,775

61440 SANITARY SEWER MAINT 47,938 88,531 40,000 40,000 30,000

61450 TREATMENT PLANT MAINT 68,707 58,490 50,000 50,000 35,000

61470 WATER SYSTEM MAINTENANCE 14,052 74,810 65,000 65,000 62,795

61480 FIRE HYDR MAINT ‐ ACCIDENT ‐ ‐ 100 100 100

61485 FIRE HYDRANT PAINTING 30,840 33,920 25,000 24,300 ‐

61600 SLUDGE DISPOSAL 49,343 44,230 68,000 68,000 68,000

61610 DUMPING/HAULING FEES 15,526 22,644 16,000 16,000 18,000

61620 DUPAGE WATER COMMISSION 2,749,358 2,679,248 2,865,695 2,706,820 2,734,355

61630 ADVERTISING/LEGAL NOTICES 4,732 374 5,200 1,200 2,200

61640 PRINTING AND DUPLICATING 1,767 330 1,400 1,560 2,400

61650 TELEPHONE 10,417 18,694 17,070 23,960 29,590

61660 ELECTRICITY 246,029 253,303 256,560 256,250 233,135

61670 NATURAL GAS 14,207 16,225 20,000 17,000 19,000

61680 TRAINING AND MEETINGS 3,215 3,373 6,700 6,200 11,280

61700 POSTAGE 31,277 30,261 33,500 31,500 32,000

61710 MEMBERSHIP FEES 2,121 2,111 2,800 2,800 2,810

61715 SALT CREEK WORKGROUP FEE 32,861 42,971 46,200 65,000 78,000

61770 RENTAL ‐ EQUIPMENT 950 9,366 5,500 5,500 5,950

61790 OTHER CONTRACTUAL SERVICES 30,492 15,128 43,690 15,275 43,420

61791 IT USER CHARGE ‐ 208,126 200,170 199,520 240,570

3,635,947 3,783,214 3,944,410 3,784,660 3,808,430

62100 PUBLICATIONS ‐ ‐ 100 100 100

62110 OFFICE SUPPLIES 3,258 4,364 3,400 3,400 3,800

62120 HARDWARE/SOFTWARE 16,115 15,289 3,500 18,000 9,500

62140 AUTOMOTIVE FUEL 11,497 19,536 16,215 16,445 15,860

62150 AUTOMOTIVE SUPPLIES 16,759 15,444 13,500 24,500 14,500

62190 SANITARY SEWER MAINT SUPPL 7,959 7,408 10,000 9,000 10,000

62200 TREATMENT PLANT MAINT SUPPL 22,620 11,272 30,000 21,000 30,000

62220 WATER SYSTEM MAINT SUPPLIES 108,153 94,193 50,000 50,000 55,945

TOTAL PERSONNEL

CONTRACTUAL

TOTAL CONTRACTUAL

COMMODITIES





FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT

62230 WATER METER MAINT SUPPLIES 1,420 916 3,000 3,000 1,000

62235 WATER METERS 91,189 76,856 90,500 90,500 80,000

62265 CHEMICALS 30,247 47,964 62,800 62,800 64,900

62270 FACILITIES MAINT SUPPLIES 4,917 2,877 4,400 4,700 4,400

62280 SMALL EQUIPMENT 10,373 25,737 48,100 47,600 30,660

62290 CLOTHING 37 ‐ ‐ ‐ ‐

62310 SAFETY EQUIPMENT & SUPPLIES 3,202 10,568 12,500 7,500 11,590

62330 LABORATORY SUPPLIES 11,379 10,145 13,000 13,000 13,000

62340 FOOD AND COFFEE SUPPLIES 208 411 800 600 800

339,331 342,979 361,815 372,145 346,055

63270 IRMA CHARGES 120,950 100,585 104,710 103,800 97,220

63280 IRMA DEDUCTIBLE 18,851 31,564 28,000 28,000 28,000

63290 IEPA PERMITS 32,500 32,500 32,500 32,500 32,500

172,301 164,650 165,210 164,300 157,720

65100 BUILDINGS ‐ ‐ 40,000 40,000 15,000

65150 OTHER MACH/EQUIPMENT 20,848 39,983 79,810 104,840 66,000

20,848 39,983 119,810 144,840 81,000

66120 TRANS TO GEN CAPITAL PROJ ‐ 208,644 15,000 7,020 ‐

66160 TRANS TO W/S EQUIP REPLACE 91,067 91,075 150,000 150,000 150,000

91,067 299,719 165,000 157,020 150,000

CAPITAL IMPROVEMENTS

70100 DEVLIN PLANT 41,894 90,300 ‐ ‐ ‐

70100 BOTTERMAN PLANT ‐ ‐ ‐ ‐ ‐

70100 COLLECTION SYSTEM 223,791 167,662 227,100 215,000 330,000

TOTAL CAPITAL IMPROVEMENTS 265,685 257,962 227,100 215,000 330,000



NET CHANGE IN FUND BALANCE 388,206 28,547 77,725 11,705 (256,140)


INTERFUND TRANSFERS


TOTAL COMMODITIES

OTHER CHARGES

TOTAL OTHER CHARGES

CAPITAL OUTLAY




EXPENDITURE BUDGET SUMMARY BY DIVISION


51 ‐ WATER/SEWER OPERATING FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


WATER 4,191,985$ 4,494,191$ 4,593,850$ 4,479,175$ 4,397,145$

SEWER 2,534,945 2,774,425 2,702,945 2,734,975 3,069,520

TOTAL WATER/SEWER OPERATING FUND 6,726,930$ 7,268,615$ 7,296,795$ 7,214,150$ 7,466,665$






WATER

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL


51918110 60200 OVERTIME 30,707 36,644 30,000 40,050 35,000

51918110 60225 ALLOWANCES 1,750 2,000 2,000 2,000 2,000

51918110 60300 SICK BUY BACK 6,320 6,964 8,000 6,000 14,085



51918110 60500 FICA 34,759 38,223 40,095 41,270 44,060

51918110 60550 MEDICARE 8,189 9,002 9,490 9,650 10,445

51918110 60600 IMRF 76,945 84,793 69,630 70,760 89,370


TOTAL PERSONNEL 815,565 891,151 893,555 912,880 1,006,535

CONTRACTUAL

51918120 61130 LEGAL SERVICES 398 198 1,000 1,000 1,000

51918120 61170 ARCHITECTURAL & ENGINEERING SE 1,900 ‐ 950 ‐ ‐

51918120 61180 MEDICAL & HOSPITAL SERVICES ‐ 55 500 500 750


51918120 61260 LABORATORY SERVICES 5,665 5,963 13,000 13,000 15,550


51918120 61280 ATLAS UPDATE ‐ ‐ 100 ‐ 100

51918120 61290 COMPUTER CONSULT SERVICES 35,876 ‐ ‐ ‐ ‐


51918120 61330 AUTO EQUIPMENT MAINT 8,080 2,695 2,500 6,000 2,500



51918120 61400 OTHER EQUIPMENT MAINT 270 40 500 500 500

51918120 61410 COMMUNICATION EQUIP MAINT ‐ ‐ 250 250 5,275

51918120 61470 WATER SYSTEM MAINTENANCE 14,052 74,810 65,000 65,000 62,795

51918120 61480 FIRE HYDRANT MAINT‐ACCIDENT ‐ ‐ 100 100 100

51918120 61485 FIRE HYDRANT PAINTING 30,840 33,920 25,000 24,300 ‐

51918120 61610 DUMPING/HAULING FEES 14,301 22,458 15,000 15,000 15,000

51918120 61620 DUPAGE WATER COMMISSION 2,749,358 2,679,248 2,865,695 2,706,820 2,734,355

51918120 61630 ADVERTISING/LEGAL NOTICES 147 282 200 200 200

51918120 61640 PRINTING/DUPLICATING 226 168 400 1,060 400

51918120 61650 TELEPHONE 2,227 3,155 2,960 2,960 2,000

51918120 61660 ELECTRICITY 13,951 13,064 12,250 12,250 11,405

51918120 61670 NATURAL GAS 6,441 7,122 5,000 5,000 5,000


51918120 61700 POSTAGE 15,465 15,130 16,500 16,500 15,600

51918120 61710 MEMBERSHIP FEES 206 211 400 400 400

51918120 61770 RENTAL ‐ EQUIPMENT 950 9,033 5,000 5,000 5,225

51918120 61790 OTHER CONTRACTUAL SERVICES 16,107 7,577 7,990 7,775 7,610

51918120 61791 IT USER CHARGE ‐ 104,063 100,085 99,760 120,285

TOTAL CONTRACTUAL 2,996,090 3,048,381 3,198,250 3,044,245 3,038,985

ACCOUNT







WATER

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020

DESCRIPTION ACTUAL ACTUAL BUDGET ESTIMATE BUDGETACCOUNT


COMMODITIES

51918130 62100 PUBLICATIONS ‐ ‐ 100 100 100

51918130 62110 OFFICE SUPPLIES 1,124 1,709 1,200 1,200 1,200

51918130 62120 SOFTWARE/HARDWARE 7,458 232 2,500 17,000 ‐

51918130 62140 AUTO FUEL 5,025 9,435 7,220 8,790 7,385

51918130 62150 AUTO SUPPLIES 10,940 5,884 6,500 17,000 7,000

51918130 62220 WATER SYSTEM MAINT SUPPLIES 108,153 94,193 50,000 50,000 55,945

51918130 62230 WATER METER MAINT SUPPLIES 1,420 916 3,000 3,000 1,000

51918130 62235 WATER METERS 91,189 76,856 90,500 90,500 80,000

51918130 62265 CHEMICALS 2,694 2,575 2,800 2,800 2,900

51918130 62270 FACILITIES MAINT SUPPLIES 3,129 947 1,200 1,700 1,200

51918130 62280 SMALL EQUIPMENT 6,851 24,868 37,600 37,600 11,660

51918130 62290 CLOTHING 19 ‐ ‐ ‐ ‐

51918130 62310 SAFETY EQUIP/SUPPLIES 748 2,979 2,500 2,500 2,590

51918130 62340 FOOD/COFFEE 54 188 200 200 200


OTHER CHARGES

51918140 63270 IRMA CHARGES 60,475 50,293 52,355 51,900 48,610

51918140 63280 IRMA DEDUCTIBLE 9,426 15,782 14,000 14,000 14,000


CAPITAL OUTLAY

51918150 65100 BUILDINGS ‐ ‐ 40,000 40,000 ‐

51918150 65150 OTHER MACH/EQUIP 12,468 ‐ 77,870 79,240 48,000

TOTAL CAPITAL OUTLAY 12,468 ‐ 117,870 119,240 48,000

INTEFUND TRANSFERS

51918160 66120 TRANSFER TO GENERAL CAP PROJ ‐ 208,644 15,000 7,020 ‐

51918160 66160 TRANSFER TO W/S EQUIP REPL 59,156 59,160 97,500 97,500 69,835


TOTAL WATER EXPENSES 4,191,985$ 4,494,191$ 4,593,850$ 4,479,175$ 4,397,145$






SEWER

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020


PERSONNEL

51918210 60100 REGULAR SALARIES 907,583$ 937,670$ 964,415$ 950,635$ 1,013,430$

51918210 60200 OVERTIME 34,637 50,243 38,000 41,600 44,000

51918210 60225 ALLOWANCES 4,250 4,500 4,500 4,500 4,500

51918210 60300 SICK BUY BACK 11,222 37,333 14,000 42,950 46,605



51918210 60500 FICA 56,906 63,537 63,220 62,970 68,565

51918210 60550 MEDICARE 13,368 14,923 14,895 14,725 16,170

51918210 60600 IMRF 125,911 140,363 109,425 108,225 138,530


TOTAL PERSONNEL 1,386,186 1,488,957 1,419,895 1,463,305 1,586,925

CONTRACTUAL

51918220 61130 LEGAL SERVICES 1,535 1,733 2,500 8,000 5,000

51918220 61170 ARCHITECTURAL & ENGINEERING SE 8,567 9,644 10,000 30,000 30,000

51918220 61180 MEDICAL & HOSPITAL SERVICES ‐ ‐ 500 500 2,000


51918220 61260 LABORATORY SERVICES 15,809 15,259 19,000 19,000 15,000


51918220 61280 ATLAS UPDATE ‐ ‐ 100 ‐ 100

51918220 61290 COMPUTER CONSULT SERVICES 35,876 ‐ ‐ ‐ ‐


51918220 61330 AUTO EQUIPMENT MAINT 2,225 2,105 4,000 2,000 4,000



51918220 61400 OTHER EQUIPMENT MAINT ‐ 438 500 100 500

51918220 61410 COMMUNICATION EQUIP MAINT ‐ ‐ 500 1,200 500

51918220 61440 SANITARY SEWER MAINTENANCE 47,938 88,531 40,000 40,000 30,000

51918220 61450 TREATMENT PLANT MAINT 68,707 58,490 50,000 50,000 35,000

51918220 61600 SLUDGE DISPOSAL 49,343 44,230 68,000 68,000 68,000

51918220 61610 DUMPING/HAULING FEES 1,225 186 1,000 1,000 3,000

51918220 61630 ADVERTISING/LEGAL NOTICES 4,584 92 5,000 1,000 2,000

51918220 61640 PRINTING/DUPLICATING 1,541 163 1,000 500 2,000

51918220 61650 TELEPHONE 8,190 15,539 14,110 21,000 27,590

51918220 61660 ELECTRICITY 232,078 240,239 244,310 244,000 221,730

51918220 61670 NATURAL GAS 7,766 9,103 15,000 12,000 14,000


51918220 61700 POSTAGE 15,812 15,130 17,000 15,000 16,400

51918220 61710 MEMBERSHIP FEES 1,915 1,900 2,400 2,400 2,410

51918220 61715 SALT CREEK WORKGROUP FEE 32,861 42,971 46,200 65,000 78,000

51918220 61770 RENTAL ‐ EQUIPMENT ‐ 333 500 500 725

51918220 61790 OTHER CONTRACTUAL SERVICES 14,385 7,551 35,700 7,500 35,810

51918220 61791 IT USER CHARGE ‐ 104,063 100,085 99,760 120,285



ACCOUNT






SEWER

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT

COMMODITIES

51918230 62110 OFFICE SUPPLIES 2,133 2,655 2,200 2,200 2,600

51918230 62120 SOFTWARE/HARDWARE 8,656 15,057 1,000 1,000 9,500

51918230 62140 AUTO FUEL 6,472 10,102 8,995 7,655 8,475

51918230 62150 AUTO SUPPLIES 5,818 9,560 7,000 7,500 7,500

51918230 62190 SANITARY SEWER MAINT SUPPL 7,959 7,408 10,000 9,000 10,000

51918230 62200 TREATMENT PLANT MAINT SUPPL 22,620 11,272 30,000 21,000 30,000

51918230 62265 CHEMICALS 27,552 45,389 60,000 60,000 62,000


51918230 62280 SMALL EQUIPMENT 3,521 869 10,500 10,000 19,000

51918230 62290 CLOTHING 19 ‐ ‐ ‐ ‐


51918230 62330 LABORATORY SUPPLIES 11,379 10,145 13,000 13,000 13,000

51918230 62340 FOOD/COFFEE 154 223 600 400 600


OTHER CHARGES

51918240 63270 IRMA CHARGES 60,475 50,293 52,355 51,900 48,610

51918240 63280 IRMA DEDUCTIBLE 9,426 15,782 14,000 14,000 14,000

51918240 63290 IEPA PERMITS 32,500 32,500 32,500 32,500 32,500


CAPITAL OUTLAY

51918250 65100 BUILDINGS ‐ ‐ ‐ ‐ 15,000

51918250 65150 OTHER MACH/EQUIP 8,380 39,983 1,940 25,600 18,000


INTEFUND TRANSFERS

51918260 66120 TRANSFER TO GENERAL CAP PROJ ‐ ‐ ‐ ‐ ‐

51918260 66160 TRANSFER TO W/S EQUIP REPL 31,911 31,915 52,500 52,500 80,165



51918292 70100 DEVLIN PLANT GEN EXPENSES 41,894 ‐ ‐ ‐ ‐

51918292 70100 COLLECTION SYS GEN EXPENSES 61,715 ‐ ‐ ‐ ‐

51918292 71100 BOTTERMAN CONSTRUCTION ‐ ‐ ‐ ‐ ‐

51918292 71100 DEVLIN PLANT CONSTRUCTION ‐ 90,300 ‐ ‐ ‐

51918292 71100 COLLECTION SYS CONSTRUCTION 44,139 146,687 200,000 200,000 330,000

51918292 71110 DEVLIN PLANT ENGINEERING ‐ ‐ ‐ ‐ ‐

51918292 71110 COLLECTION SYS ENGINEERING 117,937 20,976 27,100 15,000 ‐

TOTAL CAPITAL IMPROVEMENTS 265,685 257,962 227,100 215,000 330,000

TOTAL SEWER EXPENSES 2,534,945$ 2,774,425$ 2,702,945$ 2,734,975$ 3,069,520$


WATER/SEWER EQUIPMENT REPLACEMENT FUND

This fund was established to provide long term financial planning for the routine replacement of major capital equipment in the Water and Sewer Funds. This fund was originally established for the routine replacement of vehicles and equipment but has been expanded to include the painting of the water tanks. Funding sources include transfers from the Water and Sewer Operating Fund based upon the original cost of each piece of equipment and its expected useful life and all proceeds from the sale of the equipment.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

Do

llars

Fiscal Year


Water/Sewer Equipment Replacement Fund Expenditures




FUND 52 ‐ WATER/SEWER EQUIPMENT REPLACEMENT FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



5211245 43012 SALE OF ASSETS ‐ PUBLIC WORKS 34,625$ 12,725$ ‐$ ‐$ ‐$

34,625 12,725 ‐ ‐ ‐


8,855 10,837 10,000 10,000 10,000

5211275 49045 TRANS FROM WATER OPER 59,156 59,160 97,500 97,500 69,835

5211275 49050 TRANS FROM SEWER OPER 31,911 31,915 52,500 52,500 80,165

91,067 91,075 150,000 150,000 150,000



5291550 65120 AUTO EQUIPMENT 392,022$ 70,283$ ‐$ 146,720$ 178,000$

5291550 65135 COMPUTERS 1,418 ‐ ‐ ‐ ‐

5291550 65145 OFFICE MACH/EQUIPMENT ‐ ‐ ‐ 980 1,465

5291550 65150 OTHER MACH/EQUIPMENT ‐ ‐ 10,320 ‐ ‐

393,440 70,283 10,320 147,700 179,465

5291560 66180 TRANS TO W/S CAPITAL PROJ ‐ 100,000 ‐ ‐ ‐

‐ 100,000 ‐ ‐ ‐



NET CHANGE IN FUND BALANCE (258,893) (55,646) 149,680 12,300 (19,465)


INTERFUND TRANSFERS



ACCOUNT

PUBLIC WORKS CAPITAL OUTLAY

TOTAL PUBLIC WORKS CAPITAL OUTLAY


OTHER INCOME

TOTAL OTHER INCOME

INVESTMENT INCOME


INTERFUND TRANSFERS


WATER/SEWER CAPITAL PROJECTS FUND

This fund was reinstated in Fiscal Year 2003 to track long term capital projects relating to the improvements to the water distribution system, the two wastewater treatment facilities, and the sanitary sewer collection system. This fund also repays for any debt associated with the projects. The following projects have been completed and/or are in the process over the past several fiscal years:

New secondary clarifier and biological removal of phosphorous at the Devlin

Wastewater Treatment Plant Sycamore Lift Station Forcemain replacement Lake Park Lift Station Forcemain replacement Acadia Court Gravity Sewer replacement Botterman Wastewater Treatment Plant liquid chlorine disinfection

conversion Combination of the Jewel and Ventura Lift Stations Conversion of Kennedy Lift Station to a submersible lift station Botterman Wastewater Treatment Plant FOG removal Botterman Wastewater Treatment Plant Digester Addition Devlin Digester Covers and Electrical Repair Devlin Influent Pump Screening

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

Do

llars

Fiscal Year


Water/Sewer Capital Projects Fund Expenditures


WATER AND SEWER CAPITAL PROJECTS FUND

Year Principal Interest Principal Interest Principal Interest Total2020 55,000 2,338 130,000 13,625 15,000 69,050 285,013 2021 - - 135,000 10,375 75,000 68,825 289,200 2022 - - 140,000 7,000 70,000 67,700 284,700 2023 - - 140,000 3,500 75,000 66,300 284,800 2024 - - - - 190,000 64,800 254,800 2025 - - - - 195,000 59,100 254,100 2026 - - - - 200,000 53,250 253,250 2027 - - - - 205,000 47,250 252,250 2028 - - - - 210,000 41,100 251,100 2029 - - - - 220,000 34,800 254,800 2030 - - - - 230,000 28,200 258,200 2031 - - - - 235,000 21,300 256,300 2032 - - - - 240,000 14,250 254,250 2033 - - - - 235,000 7,050 242,050

55,000 2,338 545,000 34,500 2,395,000 642,975 3,674,813

General ObligationRefunding Alternate Revenue

Bonds, Series 2016A

DEBT PAYMENT SCHEDULE

General Obligation

Bonds, Series 2012B

General Obligation

Bonds, Series 2008Refunding BondsAlternate Revenue Source

2008 GO ALTERNATE REVENUE BONDS: In September 2008, the Village issued$2,650,000 of GO Alternate Revenue Bonds for the purpose of financing improvements to theDevlin Wastewater Treatment Facility. This debt service is based on a 25-year amortizationschedule with yields ranging from 4% to 4.8%. Semi-annual interest payments are due June 1st

and December 1st and annual principal payments are due each December 1st. CapitalImprovement Surcharge revenues are pledged for the repayment. In August 2016 the bondswere partially refunded by the 2016A GO Alternate Revenue Bonds. The outstanding principalbalance as of January 1, 2020 is $55,000.

2012B GO REFUNDING BONDS: In May 2012, the Village issued $1,420,000 of GORefunding Bonds for the purpose of refinancing the Village’s 2004 bonds for interest and costsavings. The original 2004 bonds were issued to fund improvements at the Devlin WastewaterTreatment Facility. This debt service is based on an 11-year amortization schedule with yieldsranging from 2% to 2.5%. Semi-annual interest payments are due June 1st and December 1st

and annual principal payments are due each December 1st. Capital Improvement Surchargerevenues are pledged for the repayment. The outstanding principal balance as of January 1,2020 is $545,000.

2016A GO ALTERNATE REVENUE BONDS: In August 2016, the Village issued $2,470,000of GO Alternate Revenue Bonds for the purpose of partially refunding the Village's 2008 bondsfor interest and cost savings. This debt service is based on an 18-year amortization schedulewith yields ranging from 1.5% to 3%. Semi-annual interest payments are due June 1st andDecember 1st and annual principal payments are due each December 1st. CapitalImprovement Surcharge revenues are pledged for the repayment. The outstanding principalbalance as of January 1, 2020 is $2,395,000.


WATER AND SEWER CAPITAL PROJECTS FUND

Year Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Total2020 267,262 94,486 85,100 24,530 58,152 15,781 109,579 30,657 89,490 26,555 801,591 2021 272,620 89,127 - - 58,922 15,011 111,030 29,206 - 575,916 2022 278,086 83,661 - - 59,702 14,231 112,501 27,735 - - 575,916 2023 283,662 78,086 - - 60,493 13,440 113,991 26,245 - - 575,916 2024 289,349 72,399 - - 61,294 12,639 115,500 24,736 - - 575,916 2025 295,150 66,597 - - 62,106 11,827 117,030 23,206 - - 575,916 2026 301,068 60,680 - - 62,928 11,005 118,580 21,656 - - 575,916 2027 307,104 54,643 - - 63,761 10,171 120,150 20,086 - - 575,916 2028 313,261 48,486 - - 64,606 9,327 121,741 18,495 - - 575,916 2029 319,542 42,205 - - 65,461 8,471 123,354 16,882 - - 575,916 2030 325,949 35,799 - - 66,328 7,604 124,987 15,249 - - 575,916 2031 332,484 29,264 - - 67,207 6,726 126,643 13,593 - - 575,916 2032 339,150 22,598 - - 68,097 5,836 128,320 11,916 - - 575,916 2033 345,950 15,798 - - 68,999 4,934 130,019 10,217 - - 575,916 2034 352,886 8,862 - - 69,913 4,020 131,741 8,495 - - 575,916 2035 179,088 1,786 - - 70,838 3,094 133,486 6,750 - - 395,042 2036 - - - - 71,777 2,156 135,254 4,982 - - 214,169 2037 - - - - 72,727 1,206 137,045 3,191 - - 214,169 2038 - - - - 36,724 242 138,860 1,376 - - 177,202

4,802,610 804,476 85,100 24,530 1,210,033 157,721 2,349,808 314,676 89,490 26,555 9,865,000

L17-4970 L17-5418* L17-5419 L17-5421 L17-5422*

IEPA Infrastructure Financial Assistance

IEPA Infrastructure Financial Assistance

DEBT PAYMENT SCHEDULE

IEPA Infrastructure IEPA Infrastructure IEPA Infrastructure Financial Assistance Financial Assistance Financial Assistance

IEPA INFRASTRUCTURE FINANCIAL ASSISTANCE LOAN L17-4970: The Devlin WWTP Clarifier project beganin 2014 and was completed in 2016. The total loan amount was $5,785,999.93 and repayment is based on a 20-year amortization schedule with interest of 1.995%. Semi-annual principal and interest payments are due June 3rd

and December 3rd. Capital Improvement Surcharge revenues are pledged for the repayment. The outstandingprincipal balance as of January 1, 2020 is $4,802,610.

IEPA INFRASTRUCTURE FINANCIAL ASSISTANCE LOAN L17-5418: In September 2015 the Village beganwork on the combination of the Jewel and Ventura Lift Stations project. The Village requested a loan amount of$2,671,710 with a 20-year amortization schedule and interest of 1.32%. The Village began receiving loandisbursements in 2018. The 2020 budget includes $109,630 for estimated principal and interest payments. *At thistime a payment schedule is not available.

IEPA INFRASTRUCTURE FINANCIAL ASSISTANCE LOAN L17-5419: In August 2016 the Village began work onthe Devlin Digester Cover & Botterman FOG projects. The total loan amount was $1,290,955 with a 20-yearamortization schedule and interest of 1.32%. Semi-annual principal and interest payments are due May 25th andNovember 25th. Capital Improvement Surcharge revenues are pledged for the repayment. The outstandingprincipal balance as of January 1, 2020 is $1,210,033.

IEPA INFRASTRUCTURE FINANCIAL ASSISTANCE LOAN L17-5421: In March 2017 the Village began work onthe Botterman WWTP Aerobic Digester and Belt Filter Press Upgrade project. The total loan amount was$2,446,798 with a 20-year amortization schedule and interest of 1.32%. Semi-annual principal and interestpayments are due May 19th and November 19th. Capital Improvement Surcharge revenues are pledged for therepayment. The outstanding principal balance as of January 1, 2020 is $2,349,808.

IEPA INFRASTRUCTURE FINANCIAL ASSISTANCE LOAN L17-5422: In July 2017 the Village began work onthe Kennedy Lift Station project. The Village requested a loan amount of $2,119,245 with a 20-year amortizationschedule and interest of 1.38%. The Village began receiving loan disbursements in 2019. The 2020 budgetincludes $116,045 for estimated principal and interest payments. *At this time a payment schedule is not available.




FUND 53 ‐ WATER/SEWER CAPITAL PROJECTS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



5311225 42060 CAPITAL IMPROVE SURCHARGE 2,116,211$ 2,565,667$ 3,034,745$ 2,954,460$ 2,954,460$

5311225 42065 WATER TAP‐ON FEES 17,660 25,000 10,000 16,000 10,000

5311225 42070 SEWER TAP‐ON FEES 6,750 20,750 5,000 15,500 11,000

2,140,621 2,611,417 3,049,745 2,985,960 2,975,460

5311240 42363 MISC REIMB ‐ PUBLIC WORKS ‐ ‐ ‐ 2,490 ‐

‐ ‐ ‐ 2,490 ‐


29,042 45,278 25,000 45,000 45,000

5311265 47010 IEPA LOAN PROCEEDS 574,840 4,748,330 5,530,595 3,754,840 5,799,900

574,840 4,748,330 5,530,595 3,754,840 5,799,900

5311275 49075 TRANS FROM W/S EQUIP REPL ‐ 100,000 ‐ ‐ ‐

‐ 100,000 ‐ ‐ ‐



53918240 63405 BACKFLOW PREVENT PROGRAM 2,050$ 1,500$ 15,000$ 5,000$ 15,000$

53918240 64140 2014 IEPA LOAN PRINCIPAL 247,888 256,859 262,010 262,010 267,265

53918240 64145 2014 IEPA LOAN INTEREST 110,043 104,495 99,740 99,740 94,490

53918240 64190 2008 GO BONDS PRINCIPAL 45,000 50,000 55,000 55,000 55,000

53918240 64195 2008 GO BONDS INTEREST 8,646 6,602 4,540 4,540 2,340

53918240 64198 2008 GO BONDS ADMIN FEE 475 475 475 475 475

53918240 64250 2016A REFUND BONDS PRINC 15,000 15,000 15,000 15,000 15,000

53918240 64251 2016A REFUND BONDS INTEREST 69,706 69,481 69,275 69,275 69,050

53918240 64252 2016A REFUND BONDS ADMIN 475 475 475 475 475

53918240 64256 IEPA LOAN L17‐5418 PRINCIPAL ‐ ‐ 68,070 44,515 85,100

53918240 64257 IEPA LOAN L17‐5418 INTEREST ‐ 2,820 20,200 10,300 24,530

53918240 64258 IEPA LOAN L17‐5419 PRINCIPAL ‐ 23,530 47,530 57,395 58,155

53918240 64259 IEPA LOAN L17‐5419 INTEREST ‐ 8,746 13,700 16,545 15,785

53918240 64262 IEPA LOAN L17‐5421 PRINCIPAL ‐ ‐ 119,680 96,990 109,580

53918240 64263 IEPA LOAN L17‐5421 INTEREST ‐ ‐ 35,520 27,190 30,660

53918240 64264 IEPA LOAN L17‐5422 PRINCIPAL ‐ ‐ ‐ ‐ 89,490

53918240 64265 IEPA LOAN L17‐5422 INTEREST ‐ ‐ ‐ ‐ 26,555

53918241 64140 2012B DEBT PRINCIPAL 125,000 130,000 130,000 130,000 130,000

53918241 64145 2012B DEBT INTEREST 21,119 18,611 16,225 16,225 13,625

53918241 64148 2012B DEBT ADMIN FEE 475 475 475 475 475

645,877 689,069 972,915 911,150 1,103,050

INTERFUND TRANSFERS

OTHER CHARGES

TOTAL OTHER CHARGES


ACCOUNT

FEES

TOTAL FEES

INVESTMENT INCOME


CHARGES FOR SERVICE



OTHER FINANCING SOURCES

TOTAL OTHER FINANCING SOURCES




FUND 53 ‐ WATER/SEWER CAPITAL PROJECTS

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020

DESCRIPTION ACTUAL ACTUAL BUDGET ESTIMATE BUDGETACCOUNT


53918260 66130 TRANS TO DEBT SERVICE FUND 97,230 96,380 80,635 80,635 82,630

97,230 96,380 80,635 80,635 82,630

53918191 71100 CONSTRUCTION 723,438 719,278 1,516,500 1,048,760 1,187,500

53918191 71110 ENGINEERING 140,521 91,312 168,870 125,000 142,500

863,959 810,589 1,685,370 1,173,760 1,330,000

53918191 71100 CONSTRUCTION ‐ 320,875 ‐ ‐ ‐

53918191 71110 ENGINEERING 16,000 16,000 ‐ ‐ ‐

16,000 336,875 ‐ ‐ ‐

53918292 70100 GENERAL EXPENSES ‐ 480,771 ‐ 280,000 130,000

‐ 480,771 ‐ 280,000 130,000

53918292 71100 CONSTRUCTION 66,608 335,608 3,045,630 ‐ 6,436,000

53918292 71110 ENGINEERING 23,609 308,593 404,900 383,400 506,000

90,218 644,200 3,450,530 383,400 6,942,000

53918292 71100 CONSTRUCTION 228,476 2,834,084 120,000 145,255 549,610

53918292 71110 ENGINEERING 242,703 142,022 48,100 48,100 43,290

471,179 2,976,106 168,100 193,355 592,900

53918292 70100 GENERAL EXPENSES ‐ 2,320 ‐ ‐ ‐

53918292 71100 CONSTRUCTION 12,725 1,694,391 3,154,640 2,577,135 ‐

53918292 71110 ENGINEERING 86,295 207,035 161,955 130,835 160,000

99,020 1,903,746 3,316,595 2,707,970 160,000



NET CHANGE IN FUND BALANCE 461,019 (432,712) (1,068,805) 1,058,020 (1,520,220)

NON‐CASH DEBT ACTIVITY 323 2,820


INTERFUND TRANSFERS

TOTAL COLLECTION SYSTEM FACILITIES PLAN


TREATMENT PLANT IMPR PROJECTS (PROJECT 600)

TOTAL TREATMENT PLANT IMPROV PROJECTS

DEVLIN FACILITIES PLAN (PROJECT 651)

TOTAL DEVLIN FACILITIES PLAN

WATER MAIN REPLACE PROGRAM (PROJECT 800)

TOTAL WATER MAIN REPLACEMENT PROGRAM

BOTTERMAN FACILITIES PLAN (PROJECT 650)

TOTAL BOTTERMAN FACILITIES PLAN

COLLECTION SYS FACILITIES PLAN (PROJECT 652)

WATER STORAGE TANKS (PROJECT 801)

TOTAL WATER STORAGE TANKS


WATER/SEWER EXTENSION FUND

The Water and Sewer Extension Fund was established to record activity associated with extending water and sewer lines to Village residents. Given sufficient interest from affected property owners, the Village uses the balance in this fund to pay for the extension. These property owners typically are existing homes in unincorporated areas who desire to incorporate into the Village to obtain these services. A recapture ordinance is adopted assigning appropriate shares of the project costs to each property that benefits from the improvement. As the property owners tap onto the systems, they must pay their share. The Village offers payment terms up to five years. Some projects, usually for new construction, are implemented by private developers. In such circumstances, the Village remits the recapture fees to the developer less an administrative fee for collection.

$-

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

Do

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Fiscal Year


Water/Sewer Extension Fund Expenditures




FUND 43 ‐ WATER/SEWER EXTENSION

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



4311260 46010 INVESTMENT INCOME 505$ 1,593$ 750$ 3,000$ 3,000$

505 1,593 750 3,000 3,000

4311270 48005 PRIVATE RECAPTURES 313 ‐ ‐ ‐ ‐

4311270 48045 13 NATIONAL HOMES WAT/SEW ‐ 820 ‐ ‐ ‐

4311270 48050 21 ARDMORE/WOODWORTH ‐ 2,198 ‐ ‐ ‐

4311270 48070 27 ROSELLE/NERGE 7,019 ‐ ‐ ‐ ‐

4311270 48075 28 HEATHERGREEN WAT/SEW 134 ‐ ‐ ‐ ‐

4311270 48080 30 ROSELLE/SCHREIBER SEWER 719 ‐ ‐ ‐ ‐

4311270 48085 31 TURNER PLAZA WATER 878 ‐ ‐ ‐ ‐

4311270 48091 33 ARDMORE AVE WATER ‐ 3,184 ‐ ‐ ‐

4311270 48112 39 N GARDEN AVE STREET RECAP 2,976 1,736 ‐ ‐ ‐

4311270 48141 51 INDIAN HILL DR SEWER 1,490 957 885 885 900

4311270 48145 55 NERGE RD SEWER ‐ 2,316 ‐ ‐ ‐

4311270 48148 59 BLOCKBUSTER PLAZA WATER 5,722 ‐ ‐ ‐ ‐

4311270 48160 65 GLENDALE TERRACE W/S 9,572 ‐ ‐ ‐ ‐

4311270 48180 69 WEST PINE AVE WATER 6,146 ‐ ‐ ‐ ‐

4311270 48185 69 WEST PINE AVE SEWER 11,460 ‐ ‐ ‐ ‐

4311270 48190 71 NERGE RD WATER ‐ 3,611 ‐ ‐ ‐

4311270 48229 80 CREST AVE SEWER EXTENS ‐ ‐ ‐ 8,680 10,310

46,429 14,822 885 9,565 11,210




4340595 74010 SEWER MAIN EXTENSION ‐$ ‐$ ‐$ 68,620$ ‐$

TOTAL CAPITAL IMPROVEMENTS ‐ ‐ ‐ 68,620 ‐

TOTAL EXPENDITURES AND OTHER FINANCING USES ‐$ ‐$ ‐$ 68,620$ ‐$


NET CHANGE IN FUND BALANCE 46,934 16,415 1,635 (56,055) 14,210



INVESTMENT INCOME


RECAPTURES

TOTAL RECAPTURES

ACCOUNT


PARKING LOT OPERATING FUND

The Parking Lot Fund is an Enterprise Fund supported solely by user charges for the approximately 1,000 parking spaces. This fund accounts for the operation and maintenance of parking facilities primarily used by Metra commuters. The North/South lots surround the commuter train station and have a mix of permit and daily fee spaces. The Maple Lot has permit spaces reserved for Roselle residents only as well as daily fee parking and free parking limited to the adjoining skate park. Revenues and expenses have varied and are particularly affected by the economy and the weather. While Metra owns the Roselle Train Station, the Village is responsible for maintaining the facility and the Village is also responsible for maintaining all of the parking lots. This includes facility cleaning, repairs, landscaping, and utilities, and snow removal from the parking lots and adjoining sidewalks.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

Do

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Fiscal Year


Parking Lot Operating Fund Expenditures




FUND 58 ‐ PARKING LOT OPERATING FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



5811225 42080 PARKING PERMITS 257,001$ 254,795$ 272,000$ 272,000$ 272,000$

5811225 42085 DAILY LOT FEES 101,810 104,526 105,000 105,000 105,000

5811225 42090 MAPLE LOT FEES 5,380 4,878 6,000 6,000 6,000

5811225 42095 BOKELMAN LOT PERMITS 1,060 1,050 1,050 1,050 1,050

5811225 42098 ELM/PARK PERMITS 150 300 200 ‐ 200

365,401 365,549 384,250 384,050 384,250

5811245 43045 RENTAL‐TRAIN STATION VENDOR 5,213 4,250 5,100 5,110 5,110

5,213 4,250 5,100 5,110 5,110

5811250 44060 STATE/LOCAL GRANTS 12,000 ‐ 3,000 15,415 ‐

12,000 ‐ 3,000 15,415 ‐


1,839 4,528 3,000 6,000 6,000


‐ 6,765 ‐ ‐ ‐




5860510 60200 OVERTIME 3,381 1,094 2,500 1,550 2,500

5860510 60250 HOLIDAY PAY ‐ 1,346 1,635 1,635 1,700

5860510 60300 SICK BUY BACK (464) 710 1,000 1,000 1,130

5860510 60400 PART‐TIME SALARIES 1,278 1,038 300 285 310


5860510 60500 FICA 6,421 6,089 6,760 6,635 6,970

5860510 60550 MEDICARE 1,534 1,459 1,625 1,550 1,685

5860510 60600 IMRF 14,213 13,414 11,620 11,010 13,980

5860510 60755 RETIREMENT MEDICAL CONTRIB 73 65 65 65 65

147,096 140,098 157,680 145,195 163,875



5860520 61570 PARKING LOT IMPROVEMENTS 27,276 8,329 5,000 5,215 5,400


5860520 61650 TELEPHONE ‐ 1,246 4,800 ‐ ‐

5860520 61660 ELECTRICITY 9,468 11,129 12,250 11,200 10,780

PERSONNEL

TOTAL PERSONNEL

CONTRACTUAL


ACCOUNT


FEES

TOTAL FEES

OTHER CHARGES

TOTAL OTHER CHARGES

INVESTMENT INCOME


INTERFUND TRANSFERS

GRANTS

TOTAL GRANTS




FUND 58 ‐ PARKING LOT OPERATING FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT

5860520 61670 NATURAL GAS 2,380 2,302 3,000 2,500 3,000

5860520 61700 POSTAGE 536 496 500 500 500

5860520 61735 SNOW REMOVAL ‐ LOTS 5,389 13,207 22,000 24,000 22,000

5860520 61740 SNOW REMOVAL ‐ SIDEWALKS 5,042 17,243 17,000 22,200 23,000

5860520 61765 RENTAL ‐ METRA LOT 6,090 ‐ ‐ ‐ ‐


5860520 61971 IT USER CHARGE ‐ 6,938 6,670 6,650 6,435

97,649 105,568 113,735 119,265 115,460

5860530 62110 OFFICE SUPPLIES 355 716 700 675 700

5860530 62120 HARDWARE/SOFTWARE 1,331 300 500 ‐ ‐

5860530 62140 AUTO FUEL 2,687 4,549 1,755 1,660 3,615

5860530 62175 PARKING LOT MAINT SUPPLIES 604 897 13,290 15,810 1,000

5860530 62270 FACILITIES MAINT SUPPLIES 99 2,164 15,810 22,000 1,000

5,075 8,626 32,055 40,145 6,315

5860540 63270 IRMA CHARGES 8,640 6,287 7,480 7,325 6,860

5860540 63280 IRMA DEDUCTIBLE 1,347 2,255 2,000 2,000 2,000

9,987 8,541 9,480 9,325 8,860

5860560 66100 TRANS TO EQUIP REPLACE FUND 8,242 8,250 8,500 8,500 8,500

5860560 66140 TRANS TO PARKING LOT CAPITAL 36,850 48,773 64,000 ‐ 40,500

45,092 57,023 72,500 8,500 49,000






TOTAL CONTRACTUAL

COMMODITIES

TOTAL COMMODITIES

OTHER CHARGES

TOTAL OTHER CHARGES

INTERFUND TRANSFERS


PARKING LOT CAPITAL PROJECTS FUND

The Parking Lot Capital Improvement Fund is an Enterprise Fund linked to its corresponding operating fund. Financing for this fund is provided by transfers from the Parking Lot Operating Fund. Improvements in prior years have included the following projects:

Resurfacing of the Maple parking lot

Electronic Community Sign installed

Installation of new sidewalks and curb in the South parking lot

Resurfacing of the South parking lot

$-

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

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Fiscal Year


Parking Lot Capital Projects Fund Expenditures




FUND 59 ‐ PARKING LOT CAPITAL FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



5911260 46010 INVESTMENT INCOME 36$ 96$ 100$ 150$ 150$

36 96 100 150 150

5911275 49035 TRANS FROM PARKING LOT OP 36,850 48,773 64,000 ‐ 40,500

36,850 48,773 64,000 ‐ 40,500

TOTAL REVENUES AND OTHER FINANCING SOURCES 36,886$ 48,869$ 64,100$ 150$ 40,650$


5960585 71100 PARKING LOT IMPROVEMENTS 36,850$ 48,773$ 64,000$ ‐$ 40,500$

36,850 48,773 64,000 ‐ 40,500

TOTAL EXPENDITURES AND OTHER FINANCING USES 36,850$ 48,773$ 64,000$ ‐$ 40,500$


NET CHANGE IN FUND BALANCE 36 96 100 150 150



INVESTMENT INCOME


PARKING LOT IMPROVEMENTS

TOTAL PARKING LOT IMPROVEMENTS

ACCOUNT

INTERFUND TRANSFERS



INSURANCE FUND

This fund is used to pay health, dental, and life insurance costs for employees and expenditures related to IRMA/Risk Management coverage. Health Insurance – The FY 2020 Budget reflects the Village’s continuing membership in the self-insured Intergovernmental Personnel Benefit Cooperative (IPBC). The IPBC provided the Village with health and dental premium rates in 2019 that were valid through June 30, 2020. Rates effective July 1, 2020 will be available to the Village in the spring. Employees will contribute 10% towards the employee coverage cost of health and dental insurances. Employees with dependent coverage will contribute 20% towards dependent coverage costs. Life insurance is provided at no cost to employees, while optional life coverage and vision insurance is funded 100% by employee contributions. The costs for both optional life and vision insurance will decrease for most employees. The Village has Blue Cross/Blue Shield as its health insurance carrier, Met Life for dental insurance, Standard Life for life insurance, and VSP for vision insurance. The Health Insurance Fund is funded by employer and employee contributions through payroll. The budget is determined by charging each department $15,445 ($21,570 for 23 employees represented by Local 150 union) for each of the full time employees not represented by Local 150. As required by federal COBRA law, the Village offers continuing health insurance coverage to former employees and their dependents at the group rate for a specified period of time. The cost is passed on to the former employee. As required by State law, retirees and their dependents are allowed to stay on the Village’s health and dental plans. This cost too is passed on to the retiree. The Village also offers a monetary program for employees to opt out of the Village’s health and dental plans provided they have proof of insurance through another program. Risk Management Coverage – The FY 2020 Budget includes expenditures related to IRMA/Risk Management. IRMA’s annual contribution in FY 2020 is expected to be $443,220 before any credits are applied. As in past years, by the Village electing to have a $25,000 deductible and using investment interest income disbursed by IRMA, the Village’s actual contribution is credited and therefore is overall reduced from the $466,100 estimate. In FY 2019, the Village’s actual annual contribution was $318,381 after credits were applied. In addition, the Village budgets $100,000 to pay for all claims prior to the $25,000 deductible being met. Charges to various funds support the IRMA contribution and deductible.


$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000D

olla

rs

Fiscal Year


Health Insurance Sub-Fund Expenditures

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

Do

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Fiscal Year


IRMA Sub-Fund Expenditures




FUND 61 ‐ INSURANCE FUND ‐ HEALTH INSURANCE

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



6112245 43083 EMPLOYER MISC HLTH CONTRIB 133,657$ 167,375$ 170,015$ 209,425$ 194,080$

6112245 43084 LIFE INSURANCE 19,012 22,392 11,600 11,520 12,975

6112245 43085 OPTIONAL LIFE INSURANCE 13,479 14,911 15,855 12,190 15,855

6112245 43086 LOCAL 150 EMPLOYER CONTRIB 423,276 428,808 394,800 430,700 496,120

6112245 43087 PPO EMPLOYER CONTRIB 564,839 615,372 712,690 684,650 746,965

6112245 43088 HMO EMPLOYER CONTRIB 168,424 182,685 194,525 150,235 150,000

6112245 43089 DENTAL EMPLOYER CONTRIB 65,439 69,532 70,185 64,225 69,890

6112245 43090 PPO EMPLOYEE CONTRIB 105,191 114,070 133,105 129,090 135,325

6112245 43091 HMO EMPLOYEE CONTRIB 30,758 33,523 35,080 32,180 25,615

6112245 43092 DENTAL EMPLOYEE CONTRIB 12,196 12,785 12,780 11,490 12,515

6112245 43093 VISION EMPLOYEE CONTRIB 3,799 4,914 4,000 6,580 7,350

6112245 43095 RETIREE INSURANCE CONTRIB 127,426 131,535 130,470 132,255 152,405

1,667,494 1,797,902 1,885,105 1,874,540 2,019,095

6112260 46010 INVESTMENT INCOME 3,014 730 1,500 1,500 1,500

3,014 730 1,500 1,500 1,500



61201240 62305 WELLNESS PROGRAM 2,615$ 2,230$ 2,500$ 2,500$ 2,500$

61201240 63230 LIFE INSURANCE 29,608 37,325 27,455 23,710 28,830

61201240 63240 HEALTH INSURANCE 979,615 1,074,904 1,204,659 1,145,560 1,193,530

61201240 63245 LOCAL 150 INSURANCE 423,276 428,806 394,800 430,700 496,120

61201240 63250 DENTAL INSURANCE 80,467 84,290 82,971 75,715 82,405

61201240 63251 VISION INSURANCE 3,476 5,025 4,000 6,580 7,350

61201240 63255 RETIREE INSURANCE 126,956 129,889 130,470 149,530 170,110

61201240 63260 OPT OUT PROGRAM 25,385 31,205 38,250 40,245 38,250

1,671,398 1,793,674 1,885,105 1,874,540 2,019,095

61201260 66110 TRANS TO GENERAL FUND ‐ 177,580 ‐ ‐ ‐

61201260 66145 TRANS TO PARKING LOT OPER ‐ 3,770 ‐ ‐ ‐

61201260 66190 TRANS TO W/S OPER FUND ‐ 48,650 ‐ ‐ ‐

‐ 230,000 ‐ ‐ ‐



NET CHANGE IN FUND BALANCE (889) (225,042) 1,500 1,500 1,500



OTHER CHARGES

TOTAL OTHER CHARGES

INTERFUND TRANSFERS


ACCOUNT

OTHER CHARGES

TOTAL OTHER CHARGES

INVESTMENT INCOME





FUND 61 ‐ INSURANCE FUND ‐ IRMA

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



6113240 42305 RISK MANAGEMENT 438,227$ 427,059$ 421,100$ 427,930$ 398,220$

438,227 427,059 421,100 427,930 398,220

6113245 43057 IRMA RESERVE SURPLUS 83,709 146,747 145,000 145,000 145,000

83,709 146,747 145,000 145,000 145,000



61201340 63270 IRMA CHARGES 463,652$ 461,076$ 466,100$ 465,980$ 443,220$

61201340 63280 IRMA DEDUCTIBLE 67,327 112,730 100,000 100,000 100,000

530,979 573,806 566,100 565,980 543,220

61201260 66110 TRANS TO GENERAL FUND ‐ 59,600 ‐ ‐ ‐

61201260 66120 TRANS TO GEN CAPITAL PROJ ‐ 25,465 ‐ ‐ ‐

61201260 66145 TRANS TO PARKING LOT OPER ‐ 2,995 ‐ ‐ ‐

61201260 66190 TRANS TO W/S OP FUND ‐ 41,940 ‐ ‐ ‐

‐ 130,000 ‐ ‐ ‐



NET CHANGE IN FUND BALANCE (9,043) (130,000) ‐ 6,950 ‐


INTERFUND TRANSFERS



OTHER CHARGES

TOTAL OTHER CHARGES

ACCOUNT

OTHER CHARGES

TOTAL OTHER CHARGES

CHARGES FOR SERVICE



INFORMATION TECHNOLOGY FUND

This fund was created in FY 2018 to account for the information technology needs of the Village. Expenditures include maintenance agreements for software, computer hardware and software and the IT consulting contract.

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

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$800,000

Do

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Fiscal Year


Information Technology Fund Expenditures




FUND 64 ‐ IT INTERNAL SERVICE FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



6411240 42351 GENERAL GOVERNMENT ‐$ 81,377$ 69,055$ 68,830$ 68,820$

6411240 42352 PUBLIC SAFETY ‐ 330,296 326,870 325,810 358,845

6411240 42353 HIGHWAYS AND STREETS ‐ 67,017 64,455 64,240 63,900

6411240 42356 WATER & SEWER ‐ 208,126 200,170 199,520 240,570

6411240 42357 PARKING LOT ‐ 6,938 6,670 6,650 6,435

‐ 693,753 667,220 665,050 738,570

TOTAL REVENUES AND OTHER FINANCING SOURCES ‐$ 693,753$ 667,220$ 665,050$ 738,570$


6420520 61290 COMPUTER CONSULTING SERV ‐$ 248,514$ 278,805$ 272,315$ 279,730$

6420520 61295 WEBSITE MAINTENANCE ‐ 5,583 5,755 5,755 10,925

6420520 61320 OFFICE EQUIPMENT MAINT ‐ 75,510 99,900 99,900 105,890

6420520 61650 TELEPHONE ‐ 39,933 73,790 60,000 60,100

6420520 61790 OTHER CONTRACTUAL ‐ 65,848 47,650 30,000 99,500

‐ 435,389 505,900 467,970 556,145

6420530 62110 OFFICE SUPPLIES ‐ 845 3,000 750 3,000

6420530 62120 HARDWARE/SOFTWARE ‐ 147,240 66,120 108,000 91,625

6420530 62280 SMALL EQUIPMENT ‐ ‐ ‐ 2,130 ‐

‐ 148,085 69,120 110,880 94,625

6420550 65135 COMPUTERS ‐ 107,374 75,200 75,200 87,800

6420550 65150 OTHER MACHINERY & EQUIP ‐ 2,905 17,000 11,000 ‐

‐ 110,279 92,200 86,200 87,800

TOTAL EXPENDITURES AND OTHER FINANCING USES ‐$ 693,753$ 667,220$ 665,050$ 738,570$





ACCOUNT

CHARGES FOR SERVICE



CONTRACTUAL

TOTAL CONTRACTUAL

COMMODITIES

TOTAL COMMODITIES

CAPITAL OUTLAY


POLICE PENSION FUND

The Police Pension Fund provides for the pension benefits of all sworn officers of the Roselle Police Department. The pension benefits are financed by contributions from working officers, investment earnings and property taxes. The latter is based upon an actuarial study conducted annually by an independent actuary. The employee contribution is 9.91% of regular salaries. The activity in this fund is directed by the Police Pension Board and the fund is regulated by the Illinois Department of Financial and Professional Regulation, Division of Insurance. As of January 1, 2019 the fund is 53.8% funded on an actuarial basis.

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

Do

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Fiscal Year


Police Pension Fund Expenditures




FUND 71 ‐ POLICE PENSION FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



7111215 41210 PERS PROPERTY REPLACE TAX 4,000$ 4,000$ 4,000$ 4,000$ 4,000$

4,000 4,000 4,000 4,000 4,000

7111245 43100 EMPLOYEE CONTRIBUTIONS 258,067 274,064 278,165 264,260 288,285

7111245 43110 EMPLOYER CONTRIBUTIONS 1,138,890 1,234,650 1,368,345 1,368,345 1,722,370

7111245 43115 PORTABILITY CONTRIBUTIONS ‐ ‐ ‐ ‐ 1,000

1,396,957 1,508,714 1,646,510 1,632,605 2,011,655

7111260 46010 INVESTMENT INCOME 3,180,883 (1,045,591) 1,800,000 1,800,000 1,800,000

3,180,883 (1,045,591) 1,800,000 1,800,000 1,800,000

TOTAL REVENUES AND OTHER FINANCING SOURCES 4,581,840$ 467,123$ 3,450,510$ 3,436,605$ 3,815,655$


71510 60900 PENSION PAYMENTS 1,895,327$ 2,031,673$ 2,285,805$ 2,310,410$ 2,542,440$

71510 60925 PORTABILITY PAYMENTS ‐ ‐ 10,000 ‐ 10,000

71510 60950 CONTRIBUTION REFUND 19,760 ‐ 10,000 ‐ 10,000

1,915,088 2,031,673 2,305,805 2,310,410 2,562,440

71520 61130 LEGAL SERVICES 3,451 3,254 5,000 5,000 5,000

71520 61150 ADVISORY FEES 102,401 104,663 115,000 110,000 125,000

71520 61180 MEDICAL ‐ ‐ 500 ‐ 500



71520 61700 POSTAGE ‐ ‐ 50 ‐ 50

71520 61710 MEMBERSHIPS 795 795 800 795 800


134,929 136,145 151,015 145,640 162,575

71530 62110 OFFICE SUPPLIES ‐ ‐ 200 ‐ 200

‐ ‐ 200 ‐ 200

71540 63275 LIABILITY INSURANCE 3,863 3,863 4,000 4,000 4,000

71540 63400 DOI REPORT FILING 4,608 4,805 5,305 4,970 5,600

8,471 8,668 9,305 8,970 9,600


TOTAL COMMODITIES

OTHER CHARGES

TOTAL OTHER CHARGES

PERSONNEL

TOTAL PERSONNEL

CONTRACTUAL

TOTAL CONTRACTUAL

COMMODITIES

ACCOUNT

INVESTMENT INCOME


STATE SHARED TAXES


OTHER CHARGES

TOTAL OTHER CHARGES




FUND 71 ‐ POLICE PENSION FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



ACCOUNT



NET CHANGE IN FUND BALANCE 2,523,352 (1,709,363) 984,185 971,585 1,080,840



FIREFIGHTERS’ PENSION FUND

The Fire Pension Fund provides pension benefits for the firefighters of the Roselle Fire Department. The employee contribution is 9.455% of regular salaries. The fund was started in 1992. The future pension benefits consist of revenue from employee contributions, investment earnings, and property taxes. The activity in this fund is directed by the Fire Pension Board and is regulated by the Illinois Department of Financial and Professional Regulation, Division of Insurance. As of January 1, 2019 the fund is 60.5% funded on an actuarial basis.

$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

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Fiscal Year


Firefighters' Pension Fund Expenditures




FUND 72 ‐ FIREFIGHTERS' PENSION FUND

FY 2017 FY 2018 FY 2019 FY 2019 FY 2020



7211215 41210 PERS PROPERTY REPLACE TAX 900$ 900$ 900$ 900$ 900$

900 900 900 900 900

7211245 43030 MISCELLANEOUS INCOME 3,767 19 ‐ ‐ ‐

7211245 43100 EMPLOYEE CONTRIBUTIONS 101,658 100,887 111,090 111,090 123,135

7211245 43110 EMPLOYER CONTRIBUTIONS 264,855 318,000 383,030 383,030 658,140

370,280 418,907 494,120 494,120 781,275

7111260 46010 INVESTMENT INCOME 649,324 (176,065) 300,000 300,000 300,000

649,324 (176,065) 300,000 300,000 300,000

TOTAL REVENUES AND OTHER FINANCING SOURCES 1,020,505$ 243,742$ 795,020$ 795,020$ 1,082,175$


72510 60900 PENSION PAYMENTS 257,624$ 320,325$ 425,635$ 450,000$ 550,345$

72510 60950 CONTRIBUTION REFUND ‐ 6,409 ‐ 7,240 10,000

257,624 326,734 425,635 457,240 560,345

72520 61130 LEGAL SERVICES 1,678 3,436 5,000 25,000 15,000

72520 61150 ADVISORY FEES 20,142 21,234 25,000 22,000 25,000

72520 61180 MEDICAL ‐ 19,410 1,000 5,000 5,000

72520 61270 OTHER PROFESSIONAL SERVICES ‐ 7,275 6,600 10,705 10,705

72520 61680 TRAINING/MEETINGS 888 ‐ 2,000 ‐ 2,000

72520 61710 MEMBERSHIPS 795 795 1,000 795 1,000

72520 61790 OTHER CONTRACTUAL ‐ 3 ‐ ‐ ‐

23,503 52,153 40,600 63,500 58,705

72540 63400 DOI REPORT FILING 1,194 1,290 1,440 1,440 1,415

1,194 1,290 1,440 1,440 1,415



NET CHANGE IN FUND BALANCE 738,184 (136,435) 327,345 272,840 461,710



TOTAL OTHER CHARGES

PERSONNEL

TOTAL PERSONNEL

CONTRACTUAL

TOTAL CONTRACTUAL

OTHER CHARGES

ACCOUNT


STATE SHARED TAXES


OTHER INCOME

TOTAL OTHER INCOME

INVESTMENT INCOME


FIVE-YEAR

CAPITAL IMPROVEMENT PLAN

FY 2020 – 2024


Introduction The Five-Year Capital Improvement Plan (CIP) incorporates the expenditures of 4 separate Village Funds, the Motor Fuel Tax Fund, Debt Service Fund, General Capital Projects Fund and the Parking Lot Capital Projects Fund. The Funds are combined to generate a clear picture of the current and planned capital projects and the debt payments used to fund previous projects. Every effort is made to anticipate future revenues and future projects and provide funding to complete each project. The following pages outline the different programs within the CIP and the budgeted expenditures from FY 2020 – 2024 and a statement of revenues and expenditures for the CIP from FY 2017 – 2024. No project in the CIP will impact future operating budgets in a significant manner. Most of the projects in the CIP are maintenance in nature and therefore do not significantly alter the underlying asset. Although new vehicles purchased in FY 2020 will theoretically be cheaper to maintain, they still require preventive maintenance and the remaining fleet will be another year older. The operating budget for fleet maintenance will not be significantly impacted,


Street Improvement Program – Local Streets and Maintenance Projects EXECUTIVE SUMMARY:

The Village’s annual Street Improvement Program (SIP) involves the maintenance and improvement of local streets. The SIP includes projects such as roadway resurfacing/reconstruction and maintenance projects such as pavement preservation, crack filling, thermoplastic striping, and in some instances micro-surfacing. In 2015, the Engineering Division initiated an annual Condition Rating Survey of all Village streets which involved the evaluation and rating of the pavement condition. Village streets are assigned a condition rating (poor, fair, good, excellent) and prioritized for improvement. Streets rated “poor” or “fair” are prioritized for one of the construction options (rehabilitation, resurfacing, or reconstruction) depending on their condition, location, and estimated traffic volumes. The timing of street improvements is critical; delay of needed resurfacing risks rapid structural deterioration that ultimately requires reconstruction. The most cost effective way to maintain streets is to use preventative maintenance techniques such as crack sealing, pavement patching and pavement preservation and resurface as needed, avoiding much more costly reconstruction.

In FY 2018, the Village was successful in acquiring a CMAP grant to have a new, formal pavement evaluation study completed. The Village had budgeted $50,000 for this study. When this evaluation is complete, the Village will have a new tool to program pavement maintenance based on extensive evaluation criteria. Maintaining all 75 miles of streets in the Village requires a substantial annual commitment to the SIP.

The different components of the SIP are typically bid in the winter and spring with construction taking place in the summer and fall. The components of the Street Improvement Program are:

Street Improvements (Resurfacing): Staff recommends a minimum annual allocation of $650,000 for the resurfacing or reconstruction of Village streets.

Pavement Patching: Repairing small sections of roadway that have potholes or other significant deterioration. Staff recommends a minimum annual allocation of $50,000.

Thermoplastic Striping: Placement of an environmentally safe, highly reflective, long-lasting pavement marking material that is resistant to cracking and chipping used to delineate turn lanes, crosswalks, stop bars, etc. Staff recommends a minimum annual allocation of $15,000 for thermoplastic striping.

Pavement Preservation: There are other low cost pavement preservation techniques, which can be used to extend the life of pavements. Crack filling has been used traditionally to seal roadway cracks and prevent water/ice damage to pavements. Pavement Rejuvenation seals the pavement and provides protection from oxidation. Staff recommends a minimum annual allocation of $40,000.


FY 2020 - 2024: The Village will allocate $650,000 towards resurfacing. The chart below displays the 5-year plan for street improvement projects. FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Street Improvement Program $650,000 $650,000 $650,000 $650,000 $650,000 $3,250,000

Thermoplastic Striping $15,000 $15,000 $15,000 $15,000 $15,000 $75,000

Pavement Preserv. $40,000 $40,000 $40,000 $40,000 $40,000 $200,000

Pavement Patching $50,000 $50,000 $50,000 $50,000 $50,000 $250,000

TOTAL $755,000 $755,000 $755,000 $755,000 $755,000 $3,775,000

The following streets are not owned or maintained by the Village, and therefore are not part of the Village’s Street Improvement Program:

Roselle Road – under Cook and DuPage County jurisdiction Nerge Road – under Cook County jurisdiction Irving Park Road and Lake Street – under State of Illinois (IDOT) jurisdiction Gary Avenue – under DuPage County jurisdiction


Street Improvement Program – Surface Transportation Program (STP)

EXECUTIVE SUMMARY: Federal funds are made available to municipal agencies to improve local streets that are designated as part of the Federal Aid Urban System (FAUS) via a regional Surface Transportation Program (STP). These designated routes are typically classified as collector streets and carry more than just local traffic. The STP in northeastern Illinois is overseen by eleven regional councils of governments. Each year there is a certain amount of federal funds that are earmarked for the region. The councils of government select and program eligible improvements based on projects submitted for consideration by the local municipalities. In DuPage County, the DuPage Mayors and Managers Conference (DMMC) oversees the STP as selected projects are funded on a 70% Federal/30% local split for typical roadway improvements. Construction, and construction engineering costs are eligible for federal funding. However, CMAP has changed the funding methodology and project selection process to be uniform across all councils of governments. This will make it more challenging to submit projects.

Rodenburg Road (from Central Avenue north to the railroad tracks): Staff was successful working with the Village of Schaumburg in having Rodenburg Road between Central Avenue and Irving Park Road reclassified as an STP route. Reclassification makes Rodenburg Road, north of Central Avenue, eligible for STP funding. The Rodenburg Road section in Schaumburg is under the Northwest Municipal Conference (NWMC) for funding. However, both NWMC and DMMC follow similar requirements and it is more desirable to join projects for continuity. The Village entered into a cost sharing agreement with the Village of Schaumburg to conduct a Phase 1 preliminary engineering study. The purpose of the study was to better define the scope (pavement width, bike path, drainage requirements), railroad crossing implications (quiet zone), environmental impacts (wetlands), federal funding opportunities and estimated costs. The next call for grant applications is anticipated in early 2020.

The table below summarizes the Village’s expenses (100% of the design and construction engineering costs and 30% of the construction costs) associated with each proposed project:

FAUS Routes FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Rodenburg Road* (north of Central)

Grant Application $5,000 $5,000

Construction $400,000 $400,000

TOTAL $5,000 $400,000 $0 $0 $0 $405,000


Storm Water Management Program

EXECUTIVE SUMMARY: The Village of Roselle has separate sewer systems for stormwater and sanitary. The stormwater sewer system consists of storm drains, catch basins, culverts and ditches that collect and convey stormwater to appropriate detention and retention areas and into natural waterways (creeks, streams).

The purpose of this program is to maintain and improve the Village’s stormwater infrastructure and to assess stormwater in the Village in an effort to reduce flooding during periods of heavy rain and the impact of such storm waters on public and private property. Flooding events in recent years, along with National Pollutant Discharge Elimination System (NPDES) permit requirements, have enhanced the need for continued proactive attention to maintaining and improving the Village’s stormwater infrastructure.

Stormwater Studies: A community survey was conducted during the summer of 2015 and

approximately 200 responses were received. Staff has since evaluated and mapped the responses. Staff continues to evaluate and prioritize the consideration of projects on a severity basis and biggest impact.

Flood Insurance Rate Mapping FIRM: The Federal Emergency management Agency (FEMA) issued revised preliminary Flood Insurance Rate Maps (FIRM) on 6/1/2017. The Flood Insurance Rate Maps were adopted by DuPage County and the Village of Roselle, which became effective August 1, 2019. These revised maps resulted in about 150 homes in Roselle being added to the flood prone areas. Through the FIRM approval process, the Village has filed written objections to the revisions. The Village staff also continues to work with the DuPage County Stormwater Management Department in an effort to get the floodplain limits reduced as much as possible. Currently, DuPage County has hired a consultant to re-model the proposed floodplain based on input from the Village of Roselle and our residents. The DuPage County re-modeling is expected to be completed and presented to FEMA in 2019. The goal of the re-modeling is to remove as many Roselle residents from the floodplain as possible, however it is unlikely that all 150 homes will be removed.

Stormwater Improvements: Staff recommends an annual allocation of $100,000 for stormwater

management (infrastructure improvement) projects. The following table summarizes General Capital Projects Fund expenditures associated with stormwater maintenance projects:

FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Stormwater Improvements (Maintenance Projects) $200,000 $100,000 $100,000 $100,000 $100,000 $600,000

TOTAL $200,000 $100,000 $100,000 $100,000 $100,000 $600,000


Municipal Buildings and Facilities

EXECUTIVE SUMMARY: The Village of Roselle owns and maintains the following buildings (excludes Water and Wastewater facilities).

Village Hall – Built in 1997, the building’s interior is 28,000 square feet. The exterior is primarily brick, and the property has a 13,000 square foot parking lot.

Police Station – Built in 1978, the police station was renovated in 2004-2005. The interior is 29,000 square feet. The exterior structure is primarily brick, and the surrounding parking lot is 15,500 square feet. The Police Department also uses a gun range housed in the Public Works complex.

Fire Station – Built in 1990, the fire station is 26,500 square feet. The parking area is 20,700 square feet and the exterior of the building is primarily brick.

Public Works complex – Built in 1993, the complex has an interior garage/office space of 39,200 square feet. The paved surface around the building is 50,000 square feet. The main building structure is a combination of prefabricated concrete panels and brick.

Historical Foundation complex – The property consists of three structures: the Coach House (Historical Foundation office), Sumner House Museum, and Richter House.

Train Station and Metra Parking Lots – The building is owned by Metra and leased to the Village of Roselle. The Village performs routine maintenance and minor repairs to the building per an agreement with Metra. The three commuter parking lots are owned and maintained by the Village.

The following is a summary of the proposed improvements to these facilities: FY 2020 Projects

Engineering and Replacement of the Village Hall Elevator Control System – The proprietary parts

for the elevator control system are no longer being manufactured, thus availability for future repair parts will be extremely limited. The replacement of the elevator control system is necessary.

Village Hall Sidewalk Replacement – The existing sidewalk in front of and around the Village Hall is deteriorating and settling and is in need of replacement.

Fire Department – The limestone coping at the top of the fire station needs to be re-caulked and any

damaged limestone repaired or replaced. The coping finishes out the brick and prevents water and other elements from penetrating behind the brick façade. The project would entail removal of all the caulk, repairing or replacing any damaged limestone coping and re-caulking the limestone coping to provide a weather tight seal.


Fire Department - The Emergency Telephone System Board (ETSB) is providing a new fire station alerting system to replace the current fire station alerting system. The new system is National Fire Protection Association (NFPA) compliant, has redundant back up and will provide for a quicker dispatch resulting in reduced response times. The system will also benefit the Village as it meets the criteria for the Insurance Services Office (ISO) which will provide us additional points on our grading review that we did not receive at our last evaluation.

Fire Department – The current windows are original to the building. Many of the casement windows

do not operate properly and are not energy efficient. Windows in the training facility would be repaired and re-caulked. As the training facility doubles as the Emergency Operations Center (EOC), it is important to be able to secure the area to protect the staff and elected officials in the event of severe weather or hostile acts. Rolling security shutters would be added to the exterior of the windows so we could secure the EOC without evacuating occupants or disrupting operations.

FY 2021 Projects

Fire Department – The current overhead doors and openers are original to the facility with the

exception of some glass replacement and lower panel replacement due to accidents. The current doors would be replaced with a more energy efficient door. Door replacement would include springs, tracks, safety devices and door openers.

FY 2022 Projects

Fire Department – This would replace all of the windows on the first floor of the facility. This would

complete the window replacement project started in FY 2020.

Facilities FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Village Hall

Sidewalk Replacement $60,000 $60,000

Elevator Controls $45,000 $45,000

Fire Department

Alerting Upgrades $11,000 $11,000

Window Replacements $12,000 $48,000 $60,000

Limestone Coping Repair $25,000 $25.000

Overhead Door Replacement $40,000 $40,000

TOTAL $153,000 $40,000 $48,000 $0 $0 $241,000


Sidewalk Replacement Program EXECUTIVE SUMMARY: The Village Board approved changes to the Village’s annual sidewalk replacement program in 2014 in an effort to more effectively improve overall sidewalk infrastructure in the community and eliminate trip hazards that create a safer sidewalk environment for pedestrians. The new program divided the Village’s public sidewalk into five zones with immediate repairs made to high pedestrian areas located near schools, parks, churches, nursing homes, commuter parking lots, and commercial retail districts. Sidewalks needing improvements were replaced at Village expense. Since 2015, the Village has completed inspection and replacement in these high traffic areas, and replaced sidewalk potential tripping hazards in the first three zones. There is another component of the annual sidewalk replacement program as residents and business owners will notify the Village about potential trip hazards. In an effort to more adequately address deficiencies in the Village’s overall aging sidewalk infrastructure, it is recommended that $100,000 be budgeted annually. 2018 marked a revised approach to the sidewalk replacement program. Traditionally, the Village has utilized removal and replacement to address sidewalk displacements that could pose as a tripping hazard. The Village utilized other technologies to evaluate cost/benefit and feasibility. The methodologies in addition to removal and replacement tried were: cutting the displacement by wet-sawing, poly-jacking, and resurfacing. Staff will evaluate the cost/benefit of these practices and make recommendations for 2020 and future years. The bike path expenditure of $83,260 in FY 2022 relates to a path located in the Pembroke Estates subdivision (south of Travis Parkway). It is in the public right of way and is in fair to poor condition now. The bike path runs along the north side of Brittania Way.

Sidewalk Replacement Program FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Sidewalks $100,000 $100,000 $100,000 $100,000 $100,000 $500,000

Bike Paths $0 $0 $83,260 $0 $0 $83,260

TOTAL $100,000 $100,000 $183,260 $100,000 $100,000 $583,260


Streetlight Replacement Program EXECUTIVE SUMMARY: There are a total of 628 light poles in the Village. The majority of these poles consist of a concrete material that deteriorates over time due to salt and other environmental impacts. Replacement cost is approximately $4,000 per pole. Staff is proposing an annual replacement program of $20,000 or 5 street light poles per year.

Streetlight Replacement Program FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Streetlight Poles $20,000 $20,000 $20,000 $20,000 $20,000 $100,000

TOTAL $20,000 $20,000 $20,000 $20,000 $20,000 $100,000


Metra Parking Lots EXECUTIVE SUMMARY: The Village of Roselle maintains four parking lots that are utilized by Metra commuters. There are a total of 870 permit spots and 274 daily fee spots contained within the Maple Avenue, south permit, north permit, and north daily fee lots. The Maple Avenue and south permit lots are owned by the Village. While both Metra and the Village own portions of the north permit lot, the Village is responsible for maintaining the entire lot pursuant to an agreement with Metra. A similar agreement requires the Village maintain the north permit and daily lots, which are owned by Metra. In 2004, the Village resurfaced and reconfigured portions of the south and north permit lots at a cost of $371,800, which was primarily paid for with grants totaling $321,000. In 2016, the Village repaved the Maple Avenue lot at a cost of $47,710. In 2017, $42,485 was spent on patching in the south permit lot. In 2018, the cost for resurfacing the South Lot West $46,143.96.

Metra Parking Lots* FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

South Lot (Permit Only) $0

North Lot – C (Daily Fee) $0

North Lot – D (Daily Fee) $81,000 $81,000

North Lot – A (Permit Only) $242,000 $242,000

North Lot – B (Permit Only) $242,000 $242,000

TOTAL $81,000 $242,000 $242,000 $0 $0 $565,000

* One-half of the cost is budgeted in the General Capital Projects Fund and the other half is budgeted in the Parking Lot Capital Projects Fund.


Reforestation Plan

EXECUTIVE SUMMARY: After the Emerald Ash Borer (EAB) was discovered in Roselle in September 2010, the Village developed an EAB Management Plan designed to preserve the Village’s ash tree population which is comprised of three main components:

Removals: Approximately 1,147 Ash trees and stumps have been removed from parkways and Village-owned properties since EAB was discovered in Roselle. Public Works has removed many of these trees in-house (trees typically 14” or less in diameter).

Treatment: In 2018, 571 higher quality Ash trees were treated. High quality Ash trees are those that are in good overall health, show no signs of EAB infestation, and are in a good location. Treatment has involved two processes: trunk injections and soil drenching of an insecticide.

Reforestation: 461 trees have been planted in Village parkways, and most replaced Ash trees lost due to EAB infestations. The Village and its EAB consultant have collectively planned and coordinated a planting program that maintains more diverse selection of suitable parkway and public space trees.

Since 2011, the Village has contracted with Graf Tree Care to manage the EAB program. Graf Tree Care has completed annual tree inventories, created tree removal and treatment lists, and provided updated tree data for the Village’s GIS system. Graf Tree Care updates the annual report on the status of EAB to the Village each spring. The current EAB management plan ended in 2018.

The Village’s approach to EAB management will evolve as the EAB eventually moves out of the area. In future years, Ash tree removals will taper off and the focus will shift to reforestation efforts. There are approximately 3,300 open planting spaces throughout the Village that would benefit from a parkway tree.

The following table summarizes EAB management programs since 2012 along with projection for the programs through 2019:

2012

Actual 2013

Actual 2014

Actual2015

Actual2016

Actual2017

Actual2018

Actual 2019

ProjectedAsh Trees Removals 180 323 319 114 81 9 4 3

Ash Tree Treatments 640 688 651 607 571 571 571 0

Trees Planted 83 113 96 71 53 40 6 93

The following is a summary of the program recommended for 2020:

Reforestation: In FY 2018, a Reforestation Master Plan was completed. This plan addresses the most appropriate places to plant new trees in the future. It addresses location, species diversification, mapping and reporting. Beginning in FY 2019 staff proposes that $30,000 be appropriated annually through FY 2022 and $45,000 thereafter to implement the findings in the FY 2018 Reforestation Master Plan. This equates to about 93 trees.


The following table summarizes projected expenditures associated with the Village’s EAB Management Program and Reforestation Program. The Tree Survey Program will evaluate existing trees, update, the data, and input this information in the Village’s GIS system. The Program addresses one zone per year and there are 4 zones in the Village.

Reforestation Plan Components FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Reforestation $30,000 $30,000 $30,000 $45,000 $45,000 $180,000

Tree Survey $8,000 $8,000 $8,000 $8,000 $8,000 $40,000

TOTAL $38,000 $38,000 $38,000 $53,000 $53,000 $220,000


Actual Actual Budget Projected Budget Budget Budget Budget BudgetFY 2017 FY 2018 FY 2019 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024

BEGINNING AVAILABLE FUNDS $2,483,332 $2,205,390 $1,555,988 $1,555,988 $1,034,213 $925,193 $314,113 $508,903 $895,578

Estimated RevenuesElectric Utility Tax 645,512 672,484 640,000 640,000 640,000 640,000 640,000 640,000 640,000Gas Utility Tax 275,394 317,636 290,000 290,000 290,000 290,000 290,000 290,000 290,000Telephone Utility Tax 546,985 583,170 555,305 465,000 372,000 297,600 238,080 190,465 153,370Motor Fuel Tax Allotment 580,606 582,634 580,000 680,000 860,000 860,000 860,000 860,000 860,000Miscellaneous Reimbursement 25,000 80,157 0 0 0 0 0 0 0Miscellaneous Income 14,998 4,551 0 0 0 0 0 0 0Investment Income 26,544 38,191 28,100 28,150 28,150 28,150 28,150 28,150 28,150Property Lease Rental 0 0 0 0 0 0 0 0 02016 Bonds Property Tax 271,977 272,886 269,600 274,875 269,900 270,100 265,200 265,300 265,300Transfers for debt 97,230 96,380 80,635 80,635 82,630 82,375 81,475 80,515 80,515Transfers from Water/Sewer for Capital 0 208,644 15,000 7,020 0 0 0 0 0Transfer from Parking Lot Operating 36,850 48,773 64,000 0 40,500 121,000 121,000 0 0Transfer from Health Insurance Fund (IRMA) 0 25,465 0 0 0 0 0 0 0Rainbarrel Sales 366 291 395 395 395 395 395 395 395Federal BAB's Reimbursement 50,134 47,761 0 0 0 0 0 0 0Limited Bonds 0 0 0 0 0 0 0 0 050/50 Tree Program 0 0 0 0 0 0 0 0 0Grants/Donations 0 28,234 0 4,275 0 0 0 0 0

Total Estimated Revenues $2,571,596 $3,007,257 $2,523,035 $2,470,350 $2,583,575 $2,589,620 $2,524,300 $2,354,825 $2,317,730

2012A Refunding Bonds 111,075 114,075 111,975 111,975 114,875 112,675 0 0 02010A Street Bonds 324,085 321,265 0 0 0 0 0 0 02018 Refunding Bonds 0 (4,153) 268,770 268,770 275,425 274,575 271,575 268,375 269,9752010B Refunding Bonds 310,025 292,225 298,475 298,475 297,875 296,875 0 0 02010C Refunding Bonds 0 0 0 0 0 0 0 0 02016 Limited Tax Bonds 269,175 269,675 270,075 270,075 270,375 270,575 265,675 265,775 265,775

Total Debt Commitments $1,014,360 $993,087 $949,295 $949,295 $958,550 $954,700 $537,250 $534,150 $535,750

Non-Project Related CommitmentsMFT Transfer to Gen Fund 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000IRMA 84,876 82,030 90,105 89,575 76,045 100,000 100,000 100,000 100,000Senior Utility Tax Rebate 4,080 3,400 6,000 3,060 6,000 6,000 6,000 6,000 6,000

Total Non-Project Related Commitments $388,956 $385,430 $396,105 $392,635 $382,045 $406,000 $406,000 $406,000 $406,000

Total Commitments $1,403,316 $1,378,517 $1,345,400 $1,341,930 $1,340,595 $1,360,700 $943,250 $940,150 $941,750

$3,651,612 $3,834,130 $2,733,623 $2,684,408 $2,277,193 $2,154,113 $1,895,163 $1,923,578 $2,271,558

MFT 150,000 608,591 347,921General Capital 200,000 1,403,007 997,802PL Capital 0 7,640 7,736Debt Service 166,346 186,152 202,528

Total Reserve $516,346 2,205,391 1,555,988

Annual Street Program ProjectsAnnual Street Program 769,433 523,130 650,000 639,270 650,000 650,000 650,000 650,000 650,000Irving Park Rd Corridor 26,753 528 0 0 0 0 0 0 0Annual Thermoplastic Marking 24,886 13,755 15,000 15,000 15,000 15,000 15,000 15,000 15,000

Pavement Preservation 0 0 40,000 40,000 40,000 40,000 40,000 40,000 40,000Pavement Evaluation 0 0 0 15,260 0 0 0 0 0Pavement Patching 35,287 44,452 50,000 26,500 50,000 50,000 50,000 50,000 50,000

Total Estimated Street Program Costs $856,360 $581,865 $755,000 $736,030 $755,000 $755,000 $755,000 $755,000 $755,000

Annual STP ProjectsRodenburg Road 8,695 94,814 100,000 425 5,000 400,000 0 0 0

Central Ave 14,440 315,841 0 29,775 0 0 0 0 0Maple Ave 0 0 0 0 0 0 0 0 0

Total Estimated STP Project Costs $23,135 $410,655 $100,000 $30,200 $5,000 $400,000 $0 $0 $0

Estimated Stormwater Project CostsMiscellaneous Stormwater Projects 61,109 80,467 100,000 0 200,000 100,000 100,000 100,000 100,000Yard Flooding Assistance Program 2,918 4,780 0 5,845 0 0 0 0 0Lexington Ave Sewer Lining 156,615 0 0 0 0 0 0 0 0Central Ave Culvert Lining 0 0 100,000 60,585 0 0 0 0 0Hill Street Culvert Replc 0 0 0 0 0 0 0 0 0

Total Stormwater Project Costs $220,642 $85,247 $200,000 $66,430 $200,000 $100,000 $100,000 $100,000 $100,000

Municipal Buildings and FacilitiesMain Street Plaza Improvements 0 0 0 0 0 0 0 0 0PD Facilities Repairs & Maint 0 0 0 0 0 0 0 0 0

73,588 695,482 50,000 23,400 0 0 0 0 0VH Repairs & Maint 63,601 53,021 455,000 410,000 105,000 0 0 0 0Fire Station Maint/Repairs 145,593 73,050 146,000 237,275 48,000 40,000 48,000 0 0Veterans Memorial Park Sign 4,500 0 0 0 0 0 0 0 0Historical Blgs Reprs & Ma 0 0 0 0 0 0 0 0 0

Total Municipal Buildings and Facilities $287,282 $821,553 $651,000 $670,675 $153,000 $40,000 $48,000 $0 $0

Sidewalk Replacement ProgramSidewalks 0 58,805 100,000 99,800 100,000 100,000 100,000 100,000 100,000Bike Paths 0 0 0 0 0 0 83,260 0 0

Total Sidewalk Replacement Program $0 $58,805 $100,000 $99,800 $100,000 $100,000 $183,260 $100,000 $100,000

Street Light Replacement ProgramStreet Light Replacement Program 0 0 0 20,000 20,000 20,000 20,000 20,000

Total Street Light Replacement Program $0 $0 $0 $0 $20,000 $20,000 $20,000 $20,000 $20,000

Metra Parking Lots

PW Building Repairs & Maint

EXPENDITURES

REVENUES

CAPITAL IMPROVEMENT PROGRAMFY 2020 - FY 2024

REVENUES LESS COMMITMENTSFunds Available for Projects

PROJECTS

Debt Commitments

The following recommended minimum reserve levels are reflected in the $1,345,569 2015 Beginning Fund Balance:



CAPITAL IMPROVEMENT PROGRAMFY 2020 - FY 2024

Metra Parking Lots 36,850 48,773 128,000 0 81,000 242,000 242,000 0 0Total Metra Parking Lots $36,850 $48,773 $128,000 $0 $81,000 $242,000 $242,000 $0 $0

Main Street ProjectsMain Street Lighting 0 101,775 0 9,060Main Street Parking 0 127,215 0 0 0 0 0 0 0

Total Main Street Projects $0 $228,989 $0 $9,060 $0 $0 $0 $0 $0

Emerald Ash Borer Management ProgramAsh Tree Removal 0 0 5,000 0 0 0 0 0 0Ash Tree Treatments 9,059 9,260 0 0 0 0 0 0 0Master Reforestation Plan 0 18,894 30,000 30,000 30,000 30,000 30,000 45,000 45,000Tree Survey 9,140 7,952 8,000 8,000 8,000 8,000 8,000 8,000 8,000

Total Ash Borer Management Program $18,199 $36,106 $43,000 $38,000 $38,000 $38,000 $38,000 $53,000 $53,000

Street Sign Replacement ProgramSign Making System 0 0 0 0 0 0 0 0Regulatory Street Sign Replacement 0 0 0 0 0 0 0 0 0

Total Street Sign Replacement $0 $0 0 0 0 0 0 0 0

Train Horn Quiet Zone ImprovementsRodenburg Rd Safety Measurers 0 0 0 0 0 0 0 0 0Roselle Rd, Propspect St, & Park Safety Measur 3,756 6,150 0 0 0 145,000 0 0 0

Total Train Horn Quiet Zone Improvements $3,756 $6,150 $0 $0 $0 $145,000 $0 $0 $0

Total Project Costs $1,446,222 $2,278,142 $1,977,000 $1,650,195 $1,352,000 $1,840,000 $1,386,260 $1,028,000 $1,028,000Funds Available for Projects $3,651,612 $3,834,130 $2,733,623 $2,684,408 $2,277,193 $2,154,113 $1,895,163 $1,923,578 $2,271,558

Ending Available Funds $2,205,390 $1,555,988 $756,623 $1,034,213 $925,193 $314,113 $508,903 $895,578 $1,243,558


Wastewater Capital Projects EXECUTIVE SUMMARY:

In 2015 the Village completed a Wastewater Facilities Master Plan that provided guidance for long-term project planning for the collection and treatment of the Village’s wastewater system. The Village operates two wastewater treatment plants (Devlin and Botterman) and eleven lift stations. The Plan identified $44,435,000 (2015 dollars) in projects to be completed over the 20 year planning period. The Village formalized a rate structure to increase the Capital Improvement Surcharge (CIS) and authorized the use of the Illinois Environmental Protection Agency revolving loan program to fund the projects.

FY 2020 Projects Botterman Wastewater Treatment Plant

Botterman Pump Replacements – Replacement of one effluent pump. Replacement of the entrance gate. Replacement of the washer/compactor for the barscreen. Construction oversight and construction of the oxidation ditch aerators replacement.

Devlin Wastewater Treatment Plant

Devlin Influent Pump Station and Screening construction oversight and construction. This project will redesign and replace the current influent pump station and headworks screen and will take two fiscal years to complete.

Replacement of the valve actuators

Collection System

Convert the Den lift station to a submersible pump lift station design and bidding engineering. This lift station was constructed in 1977 and is in poor condition. The conversion from a steel, canned dry pit type lift station to a submersible pump lift station will replace equipment that has reached the end of its useful life, provide reliable operation and provide improved safety for Village staff.

The chart below displays the 5-year plan for wastewater capital projects. FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Botterman Facilities Plan $592,900 $30,000 $30,000 $30,000 $30,000 $712,900

Devlin Facilities Plan $6,942,000 $3,198,670 $0 $0 $0 $10,140,670

Collection System $160,000 $646,650 $193,705 $252,190 $540,935 $1,793,480

TOTAL $7,694,900 $3,875,320 $223,705 $282,190 $570,935 $12,647,050


Water Capital Projects EXECUTIVE SUMMARY:

In 2016 the Village completed a rate study that set rates for a five year period. In addition to setting the rates, this study called for a $1,000,000 per year watermain replacement program. Prior to this rate study there was no formal plan for replacement of the Village’s water mains. The program identifies water main in need of replacement due to age and frequency of water main break repairs. In addition, this program works in conjuction with the street improvement plan to ensure that when necessary, water mains are replaced prior to the street resurfacing.

The chart below displays the 5-year plan for water main replacement projects.

FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total

Water Main Construction

$1,187,500 $1,050,000 $1,050,000 $1,050,000 $1,050,000 $5,387,500

Engineering

$142,500 $150,000 $150,000 $150,000 $150,000 $742,500

TOTAL $1,330,000 $1,200,000 $1,200,000 $1,200,000 $1,200,000 $6,130,000



BEGINNING AVAILABLE FUNDS $2,427,553 $2,888,895 $2,459,003 $2,459,003 $3,517,023 $1,996,803 $1,852,773 $1,253,403 $967,813

Estimated RevenuesCIS 2,116,211 2,565,667 3,034,745 2,954,460 2,954,460 2,925,280 2,896,390 2,867,790 2,839,475Water Tap-On Fees 17,660 25,000 10,000 16,000 10,000 5,000 5,000 5,000 5,000Sewer Tap-On Fees 6,750 20,750 5,000 15,500 11,000 5,000 5,000 5,000 5,000Investment Income 29,042 45,278 25,000 45,000 45,000 15,000 15,000 15,000 15,000Miscellaneous Reimbursement 0 0 0 2,490 0 0 0 0 0Loan Proceeds 574,840 4,748,330 5,530,595 3,754,840 5,799,900 3,198,670 0 0 0Transfer from Bond Depreciation Fund (Closed) 0 0 0 0 0 0 0 0 0Transfer from Water/Sewer Equipment Replacement 0 100,000 0 0 0 0 0 0 0Grants/Donations 0 0 0 0 0 0 0 0 0

Total Estimated Revenues $2,744,502 $7,505,024 $8,605,340 $6,788,290 $8,820,360 $6,148,950 $2,921,390 $2,892,790 $2,864,475

IEPA Loan (L17-4970) 357,931 361,353 361,750 361,750 361,755 361,750 361,755 361,755 361,750IEPA Loan (L17-5418) 0 2,820 88,270 54,815 109,630 109,630 109,630 109,630 109,630IEPA Loan (L17-5419) 0 32,276 61,230 73,940 73,940 73,940 73,940 73,935 73,935IEPA Loan (L17-5420) 0 0 0 0 0 0 484,785 484,785 484,785IEPA Loan (L17-5421) 0 0 155,200 124,180 140,240 140,240 140,240 140,240 140,240IEPA Loan (L17-5422) 0 0 0 0 116,045 116,045 116,050 116,050 116,050IEPA Loan (L17-5423) 0 0 0 0 0 28,530 28,530 28,530 28,5302021 Loan 0 0 0 0 0 0 0 0 02022 Loan 0 0 0 0 0 0 0 0 02008 GO Bonds 54,121 57,077 60,015 60,015 57,815 0 0 0 02010A GO Bonds 97,230 96,380 0 0 0 0 0 0 02018 Refunding Bonds 0 0 80,635 80,635 82,630 82,375 81,475 80,515 80,9952012B Refunding Bonds 146,594 149,086 146,700 146,700 144,100 145,850 147,475 143,975 02016A Refunding Bond Issue Costs 0 0 0 0 0 0 0 0 02016A Refunding Bonds* 85,181 84,956 84,750 84,750 84,525 144,300 138,175 141,775 255,275

Total Debt Commitments $741,057 $783,949 $1,038,550 $986,785 $1,170,680 $1,202,660 $1,682,055 $1,681,190 $1,651,190

$2,003,445 $6,721,075 $7,566,790 $5,801,505 $7,649,680 $4,946,290 $1,239,335 $1,211,600 $1,213,285

General ProjectsBackflow Prevention Program 2,050 1,500 15,000 5,000 15,000 15,000 15,000 15,000 15,000Facility Plan 0 0 0 0 0 0 0 0 0

Total General Project Costs $2,050 $1,500 $15,000 $5,000 $15,000 $15,000 $15,000 $15,000 $15,000

Water Storage TanksEngineering 16,000 16,000 0 0 0 0 0 0 0Construction 0 320,875 0 0 0 0 0 0 0

Total Water Storage Tanks $16,000 $336,875 $0 $0 $0 $0 $0 $0 $0

Water Main Replacement Program (Project 800)Construction 723,438 719,278 1,516,500 1,048,760 1,187,500 1,050,000 1,050,000 1,050,000 1,050,000Engineering 140,521 91,312 168,870 125,000 142,500 150,000 150,000 150,000 150,000

Total Water Main Replacement Program $863,959 $810,589 $1,685,370 $1,173,760 $1,330,000 $1,200,000 $1,200,000 $1,200,000 $1,200,000

Treatment Plant Improvement Projects (600)General Expenses 0 0 0 100,000 130,000 0 0 0 0SCADA 0 480,771 0 180,000 0 0 400,000 0 0

Total Treatment Plant Projects $0 $480,771 $0 $280,000 $130,000 $0 $400,000 $0 $0

Devlin Plant Improvements (Project 645)General Expenses 0 0 0 0 0 0 0 0 0Construction 0 0 0 0 0 0 0 0 0Engineering 0 0 0 0 0 0 0 0 0

Total Devlin Plant Improvements $0 $0 $0 $0 $0 $0 $0 $0 $0

Devlin Facilities Plan (Project 651)Construction 66,608 335,608 3,045,630 0 6,436,000 2,963,000 0 0 0Engineering 23,609 308,593 404,900 383,400 506,000 235,670 0 0 0

Total Devlin Facilities Plan $90,218 $644,200 $3,450,530 $383,400 $6,942,000 $3,198,670 $0 $0 $0

Botterman Facilities Plan (Project 650)Construction 228,476 2,834,084 120,000 145,255 549,610 30,000 30,000 30,000 30,000Engineering 242,703 142,022 48,100 48,100 43,290 0 0 0 0

Total Botterman Facilities Plan $471,179 $2,976,106 168,100 193,355 592,900 30,000 30,000 30,000 30,000

Collection System Facilities Plan (Project 652)General Expenses 0 2,320 0 0 0 0 0 0 0Construction 12,725 1,694,391 3,154,640 2,577,135 0 586,650 193,705 200,000 469,720Engineering 86,295 207,035 161,955 130,835 160,000 60,000 0 52,190 71,215

Total Collection System Facilities Plan $99,020 $1,903,746 $3,316,595 $2,707,970 $160,000 $646,650 $193,705 $252,190 $540,935

Total Project Costs $1,542,426 $7,153,787 $8,635,595 $4,743,485 $9,169,900 $5,090,320 $1,838,705 $1,497,190 $1,785,935

Total Fund Expenditures $2,283,483 $7,937,736 $9,674,145 $5,730,270 $10,340,580 $6,292,980 $3,520,760 $3,178,380 $3,437,125

Debt Activity $323 $2,820

Ending Available Funds $2,888,895 $2,459,003 $1,390,198 $3,517,023 $1,996,803 $1,852,773 $1,253,403 $967,813 $395,163

WATER/SEWER CAPITAL IMPROVEMENT PROGRAMFY 2020 - FY 2024

REVENUES LESS COMMITMENTSFunds Available for Projects

PROJECTS

REVENUES

EXPENDITURESDebt Commitments


OBJ-PROJ LINE ITEM DESCRIPTION BUDGET $ GENERAL FUND

Police Operations 65150 Other Machinery & Equipment Axon Camera Annual Cost $26,24910615150 65150 Other Machinery & Equipment Taser Body Camera Annual Cost $14,844

65150 Other Machinery & Equipment Taser Annual Replacement $3,49265150 Other Machinery & Equipment StarCom 21 Mobile Radio Service $2,40065150 Other Machinery & Equipment Replacement Pistols $28,00065150 Other Machinery & Equipment Simunition Pistols $2,300

$77,285

Total General Fund $77,285

MOTOR FUEL TAX FUND

Street Improvements 71100-327 2020 Annual Street Program Street Improvement Program $500,0002140580

Total MFT Fund $500,000

FOREIGN FIRE INSURANCE FUND

Foreign Fire 65150 Other Machinery and Equipment Exercise Equipment Replacement $5,0002630550 65150 Other Machinery and Equipment Fire Station Furnishings $10,000

Total Foreign Fire Fund $15,000

EQUIPMENT REPLACEMENT FUND

General Village 65145 Office Machinery & Equipment Copier Lease (2) at Village Hall $3,7202320550Police 65120 Automotive Equipment Police Vehicles $106,50023306550 65120 Automotive Equipment Vehicle Set-up for 3 Police Vehicles $37,200

65145 Office Machinery & Equipment Copier Lease (4) at Police Department $4,880$148,580

Fire 65120 Automotive Equipment Rescue 64 Replacement $125,00023307550 65145 Office Machinery & Equipment Copier Lease (1) at Fire Department $1,785

65150 Other Machinery & Equipment SCBA $160,000$286,785

Public Works 65120 Automotive Equipment Dump Truck to Replace Unit 086 $80,0002340550 65120 Automotive Equipment Addition to Fleet Dump Truck $180,000

65145 Office Machinery & Equipment Copier Lease (1) at PW $1,360$261,360

Total Equipment Replacement Fund $700,445

GENERAL CAPITAL PROJECTS FUND

General Improvements 70100-110 Building Improvements VH Elevator Controls $45,0004140570 70100-110 Building Improvements VH Sidewalk Removal and Replacement $60,000

70100-110 Building Improvements FD Window Replacement $12,00070100-110 Building Improvements FD ETSB Alerting System $11,00070100-110 Building Improvements FD - Limestone Coping Maintenance $25,000

$153,000

71100-130 Street Light Program Street Light Program $20,000

71100-132 Sidewalk Program Sidewalk Program $100,000

73000-140 Emerald Ash Borer Program Parkway Ash Tree Survey $8,00073205-140 Emerald Ash Borer Program Parkway Reforestation $30,000

$38,000

Street Improvements 71100-308 Thermoplastic Striping Thermoplastic Striping $15,0004140580 71100-327 2020 Annual Street Program Street Improvement Program $150,000

71100-327 2020 Annual Street Program Crack Sealing $40,00071100-327 2020 Annual Street Program Pavement Patching $50,00071110-340 STP Rodenburg Rd Engineering Surface Transportation Program $5,000

$260,000

Parking Lot Improvements 71100-400 Parking Lot Improvements Parking Lot Improvements $40,5004140585

Stormwater Improvements 70100-502 Misc Stormwater Projects Stormwater Maintenance Projects $197,0004140590 70100-502 Misc Stormwater Projects Yard Flooding Assistance Program $3,000

$200,000

Total General Capital Projects Fund $811,500

VILLAGE OF ROSELLE FY 2020 BUDGETCAPITAL OUTLAY REQUESTS


OBJ-PROJ LINE ITEM DESCRIPTION BUDGET $


WATER & SEWER OPERATING FUND

Water Operating Capital 65150 Other Machinery & Equipment Chlorination Equipment for Booster Pumping Station $8,00051918150 65150 Other Machinery & Equipment SCADA Upgrades $40,000

$48,000

Total Water Operating Capital $48,000

Sewer Operating Capital 65100 Buildings Devlin Press Building Roof Repairs $15,00051918250 65150 Other Machinery & Equipment Pole Camera for Sanitary & Storm Sewer Inspections $18,000

$33,000

51918292 71100-652 WW Facilities Plan Collection System Collection System Sewer & Manhole Lining $300,00071100-652 WW Facilities Plan Collection System Collection System Sewer Repairs $20,00071100-652 WW Facilities Plan Collection System Lift Station Repairs $10,000

$330,000

Total Sewer Operating Capital $363,000

Total Water/Sewer Operating Fund $411,000

WATER & SEWER CAPITAL PROJECTS FUND

Water Capital 71100-800 Water Main Construction Water Main Replacement Program $1,187,50053918191 71110-800 Water Main Engineering Water Main Replacement Program $142,500

$1,330,000

Total Water Capital $1,330,000

Sewer Capital 70100-600 Treatment Plant Infrastructure Facility Master Plan Update $100,00053918292 70100-600 Treatment Plant Infrastructure IEPA Master Plan for Loan Program $30,000

$130,000

71100-650 Botterman Plant Construction Botterman Final Effluent Pumps $30,00071100-650 Botterman Plant Construction Washer/Compactor for Botterman Bar Screen $100,00071100-650 Botterman Plant Construction Automatic Entrance Gate $30,00071100-650 Botterman Plant Construction Botterman Oxidation Ditch Aerators $389,610

$549,610

71110-650 Botterman Plant Engineering Botterman Oxidation Ditch Aerators - Construction $43,290

71100-651 Devlin Plant Construction Devlin Influent Pump Station and Screening $6,361,00071100-651 Devlin Plant Construction Valve Actuators for Excess Flow Operations $75,000

$6,436,000

71110-651 Devlin Plant Engineering Devlin Influent Pump Station/Screening - Construction $506,000

71110-652 Collection System Engineering Convert Den to Submersible Lift Station - Design $160,000

Total Sewer Capital $7,824,900

Total Water/Sewer Capital Projects Fund $9,154,900

W/S EQUIPMENT REPLACEMENT FUND

W/S Equipment Replacement 65120 Automotive Equipment Unit 083 Replacement - 3/4 Ton Pickup w/Utility Body $54,0005291550 65120 Automotive Equipment Unit 105 Replacement - Transit Van $30,000

65120 Automotive Equipment Unit 082 Replacement - 3/4 Ton Pickup with Plow $47,00065120 Automotive Equipment Unit 084 Replacement - 3/4 Ton Pickup with Plow $47,00065145 Office Machinery & Equipment Copier Lease (2) - Public Works & Devlin $1,465

$179,465

Total W/S Equipment Replacement Fund $179,465

PARKING LOT CAPITAL PROJECTS FUND

Parking Lot Capital 71100-400 Parking Lot Improvements Parking Lot Improvements $40,5005960585

Total Parking Lot Capital Projects Fund $40,500


OBJ-PROJ LINE ITEM DESCRIPTION BUDGET $


INFORMATION TECHNOLOGY FUND

Information Technology 65135 Computers Computer replacements $20,0006420550 65135 Computers Server $10,000

65135 Computers Switches $6,00065135 Computers Fire Department Mobile Computer Replacement $51,800

$87,800

Total Information Technology Fund $87,800

TOTAL

TOTAL CAPITAL PROJECTS $11,977,895


VILLAGE OF ROSELLE

Staffing Level Summary – Authorized Strength by Ordinance*

Year General Village

Police Department

Fire Department

Public Works Total

Grand Total

FT PT FT PT FT PT FT PT FT PT 2020 13 9 42 2 16 29 27 4 98 44 142 2019 13 9 42 2 16 29 27 4 98 44 142 2018 13 9 42 2 16 29 26 4 97 44 141 2017 12 9 40 6 16 29 26 5 94 49 143 2016 11 10 40 6 15 31 27 5 93 52 145 2015 11 9 40 6 15 31 27 5 93 51 144 2014 11 9 40 7 15 37 27 5 93 58 151 2013 10 8 41 5 14 31 27 5 92 49 141 2012 11 7 42 5 15 31 27 6 95 49 144 2011 13 7 42 6 15 31 27 5 97 49 146

General Village includes Administration, Finance and Community Development *NOTE: Authorized strength may differ from actual budgeted positions due to unfilled positions

2020 +1 FT Police Training Sergeant -1 FT Records Assistant 2019 +1 FT Assistant PW Director 2018 +1 PT Admin Intern -1 PT Seasonal Finance +1 FT Code Enforcer +1 FT Police Resource Coord. -1 FT Police Officer +2 FT Police CSO’s -4 PT Police CSO’s +3 FT Fire Battalion Chiefs -3 FT Fire Lieutenants -1 PT Streets Seasonal 2017 +1 FT Permit Coordinator -1 PT Customer Service Rep -1 FT Management Analyst -1 PT Fire Training Officer -1 PT Administrative Assistant +1 FT Administrative Assistant -3 FT Firefighters II & III +3 FT Fire Lieutenants 2016 +1 PT Seasonal Finance

2015 +1 PT Police Officer -6 PT Firefighters -1 FT Police Officer 2014 - 1 PT Crossing Guard +1 PT Police Officer +6 PT Firefighters -1 PT Finance Assistant +1 PT Accounting Specialist +1 FT Finance Assistant +1 FT Management Analyst +1 PT Econ. Develop. Coord. -1 FT Street Superintendant +1 FT Deputy Fire Chief 2013 -1 Assistant to the Village Clerk -1 Fire Lieutenant -1 FT Records Clerk +1 PT Customer Svc. Rep. 2012 -1 Planner -1 Management Analyst -1 PT Crossing Guard -1 Assistant Finance Director -1 Police Department Secretary -1 Deputy Fire Chief +1 Fire Lieutenant

2011 -5 PT Police Records Clerks +4 PT Police CSO’s -1 PT Crossing Guard -1 Fiscal Clerk -1 Police Sergeant -1 Deputy Police Chief -1 Secretary +1 PT Fiscal Clerk +1 PT Electrical Inspector +1 Police Officer +1 PT Secretary -1 Village Engineer 2010 +5 PT Police Records Clerks -8 Telecommunicators -2 Police Officers -1 Lead Water Operator


Statement of Direct and Overlapping Bonded Debt

Detailed Overlapping Bonded Debt

(As of April 25, 2019)

Outstanding Applicable to Village Schools: Debt (1) Percent (2) Amount School District No. 11 $5,135,000 25.35% $1,301,723School District No. 12 4,900,000 93.21% 4,567,290School District No. 13 2,360,000 12.12% 286,032School District No. 20 9,950,000 58.73% 5,843,635High School District No. 108 18,620,000 30.84% 5,742,408High School District No. 211 0 1.27% 0Community College District No. 502 200,635,000 1.56% 3,129,906Community College District No. 512 117,785,000 0.51% 600,704 Total Schools $21,471,697 Others: DuPage County $144,795,000 1.69% $2,447,036DuPage County Forest Preserve District 102,721,129 1.69% 1,735,987Cook County 2,950,121,750 0.06% 1,770,073Cook County Forest Preserve District 142,360,000 0.06% 85,416Metropolitan Water Reclamation District 2,348,253,000 0.07% 1,643,777Roselle Park District 1,755,954 96.25% 1,690,106Medinah Park District 1,480,000 23.65% 350,020Bloomingdale Park District 13,263,808 8.06% 1,069,063Schaumburg Park District 3,440,000 2.66% 81,504 Total Others $10,882,981 Total Schools and Other Overlapping Bonded Debt $32,354,678

Source: DuPage and Cook County Clerks via SPEER Financial, Inc.

(1) Includes original principal amounts of capital appreciation bonds. (2) Percentages are based on 2018 EAV for DuPage County and 2017 EAV for Cook County, the

most recent available for this purpose.


Statement of Direct and Overlapping Bonded Debt

Statement of Indebtedness (1)

(1) Source: Village Records and DuPage and Cook County Clerks via SPEER Financial, Inc. (2) As of April 25, 2019

Ratio To Per Capita Amount Equalized Estimated (2010 Census Applicable Assessed Actual Pop 22,763) Village EAV of Taxable Property, 2018 $771,060,564 100.00% 33.33% $33,873.42Estimated Actual Value, 2018 $2,313,181,692 300.00% 100.00% $101,620.20 Village Direct Bonded Debt $8,390,000 1.09% 0.36% $368.58Less: Self Supporting (6,660,000) (0.86%) (0.29%) (292.58)Net Direct Bonded Debt $1,730,000 0.22% 0.07% $76.00 Overlapping Bonded Debt: (2) Schools $21,471,697 2.78% 0.93% $943.27All Others 10,882,981 1.41% 0.47% 478.10Total Overlapping Bonded Debt $32,354,678 4.20% 1.40% $1,421.37Total Net Direct and Overlapping Bonded Debt $34,084,678 4.42% 1.47% $1,497.37


Property Assessment and Tax Information

Village Equalized Assessed Valuations (1)

Property Class

Levy Years

2013 2014 2015 2016 2017 2018

Residential 501,464,011 491,867,462 508,552,358 556,482,823 591,291,900 628,455,628Farm 390 430 470 520 570 2,050Commercial 62,275,386 58,316,614 55,863,991 61,051,945 63,378,850 65,547,333Industrial 63,811,710 61,177,390 62,935,020 71,919,090 74,500,013 77,055,553

Total 627,551,497 611,361,896 627,351,839 689,454,378 729,171,333 771,060,564

0

100

200

300

400

500

600

700

2013 2014 2015 2016 2017 2018

Village Equalized Assessed Valuations

Residential

Farm

Commercial

Industrial


Principal Taxpayers (April 25, 2019)

Company Name Business Assessed Valuation

Percent of Total

Assessed Valuation

RREEF Department 207 Warehouse 10,952,900 1.42%Chicago Industrial Portfolio Real Property 6,006,110 0.78%Exeter 200 Gary LLC Warehouse 5,665,940 0.73%James Campbell Co LLC Warehouse 4,142,130 0.54%Now Health Group Inc Real Property 3,778,030 0.49%AMB Prop RE Tax Co Warehouse 3,669,690 0.48%Liberty Property Ltd Warehouse 2,857,940 0.37%Electri-Flex Co Real Property 2,570,710 0.33%BPREP 50-100 N GARY LLC Real Property 2,547,630 0.33%J. Emil Anderson & Son, Inc Real Property 2,318,080 0.30% TOTALS 44,509,160 5.77%

Source: DuPage County Clerk

0 2 4 6 8 10 12

RREEF Department 207

Chicago Industrial Portfolio

Exeter 200 Gary LLC

James Campbell Co LLC

Now Health Group Inc

AMB Prop RE Tax Co

Liberty Property Ltd

Electri-Flex Co

BPREP 50-100 N GARY LLC

J. Emil Anderson & Son, Inc

Millions

Principal Taxpayers


Commonly Used Acronyms

ACH – Automated Clearing House

AED – Automated External Defibrillator

ALS – Advanced Life Support

APWA – American Public Works Association

ARC – Annual Required Contribution

BAN – Bond Anticipation Note

CAD – Computer Aided Design

CAFR – Comprehensive Annual Financial Report

CIP – Capital Improvements Program

CMAP – Chicago Metropolitan Agency for Planning

COW – Committee of the Whole

CPI – Consumer Price Index

EAP – Employee Assistance Program

EAV – Equalized Assessed Valuation

EMS – Emergency Medical Services

EOC – Emergency Operations Center

FCC – Federal Communications Commission

FDIC – Federal Deposit Insurance Corporation

FICA – Federal Insurance Contributions Act

FOIA – Freedom of Information Act

FTE – Full-Time Equivalent

FY – Fiscal Year

GAAP – Generally Accepted Accounting Principles

GASB – Governmental Accounting Standards Board

GFOA – Government Finance Officers Association

GIS – Geographic Information System


Commonly Used Acronyms

IDOL – Illinois Department of Labor

IDOT – Illinois Department of Transportation

IEPA – Illinois Environmental Protection Agency

IMRF – Illinois Municipal Retirement Fund

IT – Information Technologies

J.U.L.I.E. – Joint Utility Location Information & Excavation System

LAFO – Local Agency Functional Overlay

MABAS – Mutual Aid Box Alarm System

METRA – Metropolitan Rail

MFT – Motor Fuel Tax

NPDES – National Pollutant Discharge Elimination System

OSHA – Occupational Safety & Health Administration

PPE – Personal Protective Equipment

PT – Part Time

PW – Public Works

RFQ – Request for Qualifications

RFP – Request for Proposal

ROW – Right of Way

RTA – Regional Transportation Authority

SCADA – Supervisory Control and Data Acquisition

SEC – Securities & Exchange Commission

SIPC – Securities Investors Protection Corporation

TIF – Tax Increment Financing

USEPA – United States Environmental Protection Agency

VA – Village Administrator

WWTP – Wastewater Treatment Plant


Glossary of Terms

Abatement – A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges.

Account – A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance.

Accounting System – The total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups or organization components.

Accrual Basis of Accounting – A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows.

Actuarial/Actuary – The methodology or person that makes determinations of required contributions to achieve future funding levels that address risk and time.

Adopted Budget – The proposed budget as initially and formally approved by the Village Board.

Ad Valorem (Property Tax) – Is a general tax on all real property not exempt from taxation by law. It is sometimes called an “ad valorem” property tax, which means (from Latin) it is based on value.

Amortization – The reduction of debt through regular payments of principal and interest, of which the principal payments are sufficient to retire the debt instrument at a predetermined date known as maturity.

Appraised Value – The estimate of value for real property, generally for the purpose of taxation.

Appropriation – The legal authorization to incur obligations and to make expenditures for specific purposes.

Arbitrage – Investment earnings representing the difference between interest paid on the bonds and the interest earned on the investments made utilizing the bond proceeds.

Assessed Value – A value set upon real property for use as a basis for levying taxes.

Assets – Resources owned or held by a government which have monetary value.

Audit – An independent assessment of the fairness by which a company’s financial statements are presented by its management.

Available Fund Balance – In a governmental fund, the balance of net financial resources that are proposed or approved for appropriation in the upcoming fiscal year.

Balanced Budget – Total expenditure allocations do not exceed total available resources.

Benefits – Payment to which participants may be entitled under a pension plan, including pension, death and those due on termination of employment.


Glossary of Terms

Bond – A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.

Bond Anticipation Note (BAN) – Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long-term basis (and the BAN repaid) with bonds.

Bonded Debt – Debt for which general obligation bonds or revenue bonds are issued.

Bond Refinancing – The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.

Budget – A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year.

Budget Amendment – An increase in the published budget expenditure authority at the fund level for a given year’s budget.

Budget Authority – Authority provided by law that permits Village departments to incur obligations requiring either immediate or future payment of money.

Budget Calendar – The schedule of essential dates or milestones which the Village follows in the preparation, adoption and administration of the budget.

Budget Deficit – The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal year.

Budget Resolution – The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.

Budget Revision – A change in budgeted expenditure authority for any Village department which does not result in an increase in the published budget authority of any fund.

Budgetary Basis – This refers to the basis of accounting used to estimate financial sources and uses in the budget. This generally takes one of three forms: GAAP, cash or modified accrual.

Budgetary Control – The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitation of available appropriations and available revenues.

Building Permit Fees – Revenues derived from the issuance of building permits prior to construction with the Village of Roselle.

Business Licenses – Certain businesses within Village boundaries must be registered and pay a business license fee. The cost of the license depends on the type of business and other various factors. This fee is in addition to any liquor license fee (if business sells liquor).


Glossary of Terms

Cable Franchise Fee – Franchise tax levied on a cable television company. This fee is assessed at 5% on all cable television service used and paid for within Village limits.

Capital Assets – Assets of long-term character, which are intended to be held or used, such as land, building, machinery, furniture and other equipment.

Capital Improvement Fund – A fund established for the purpose of financing capital improvement projects.

Capital Improvement Program – A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program. It sets forth each project and specifies the full resources estimated to be available to finance the projected expenditures.

Capital Outlay – Expenditures which result in the acquisition of, or an addition to, capital assets.

Capital Projects – Major construction, acquisition or renovation activities which add value to the Village’s physical assets or significantly increase their useful life. Also called capital improvements.

Carry Over – Year-end savings that may be re-appropriated in the following fiscal year to cover one-time expenses such as supplies, equipment or special contracts.

Cash Basis – A basis of accounting in which transactions are recognized only when cash is received or spent.

Chart of Accounts – A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations and budgeting process.

Commodity – An expendable item which is consumable or has a short life span. Examples include office supplies, repair and replacement parts for equipment, supplies, salt, rock, gasoline and oil.

Consumer Price Index (CPI) – A statistical description of price levels provided by the US Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).

Contingency – An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal mandates, shortfalls in revenue and similar eventualities.

Contractual Service – Services rendered to the Village by private firms, individuals or other governmental agencies. Examples include insurance, utility costs, printing services and temporary employees.

Debt – An obligation resulting from the borrowing of money or from the purchase of goods and services. Debt of governments include bonds, installment notes or agreements with financial institutions, notes payable to other government agencies such as the Illinois Environmental Protection Agency (IEPA) and tax anticipation/cash flow loans.


Glossary of Terms

Debt Limit – The maximum amount of gross or net debt which is legally permitted by State Statute.

Debt Proceeds from Bonds – Funds available from the issuance of bonds.

Debt Ratio – Total debt divided by total assets.

Debt Service – Expenditures to pay the principal and interest of all bonds and other debt instruments according to a predetermined payment schedule.

Debt Service Fund – A fund used to account for the accumulation of resources for and the payment of general long-term debt principal, interest and related costs.

Deficit – The excess of liabilities over assets, or expenditures over revenues, in a fund over an accounting period.

Department – The basic organizational unit of the Village, which is functionally unique in its services.

Depreciation – A calculation of the estimated decrease in value of physical assets due to usage and passage of time.

Disbursement – The expenditure of monies from an account.

Distinguished Budget Presentation Program – A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable budget documents, providing peer recognition and technical assistance to the fiscal officers preparing them.

Division – An organizational unit of the Village which reports to a department.

Employee (or Fringe) Benefits – Contributions made by the Village to meet commitments or obligations for employee fringe benefits. Included are the Village’s share of costs for Social Security and the various pension, medical and life insurance plans.

Encumbrance Accounting – Refers to an accounting system in which purchase orders, contracts and other commitments for the expenditures of monies are recorded in order to reserve that portion of the applicable appropriation.

Enterprise Funds – Enterprise funds are used to account for operations: (a) that are financed and operated in a manner similar to private business enterprise – where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes.

Equalized Assessed Valuation – The assessed valuation of real property raised or lowered by an equalizing factor as applied by a countywide and a statewide authority, so that all property is


Glossary of Terms

assessed at a consistent level for purposes of levying taxes. In Illinois, equalized valuation of real property is one-third of fair market value.

Expenditure – The actual outlay of or obligation to pay cash. This does not include encumbrances.

Expenses – Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures.

Fiduciary Funds – Funds established to account for assets held by the Village in the capacity of a trustee or an agent.

Fiscal Policy – The Village’s policies with respects to revenues, spending and debt management as these relate to Village services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of the Village’s budget and its funding.

Fiscal Year – Defined as the twelve-month accounting period running from January 1 through December 31, and designated by the calendar year in which it ends.

Fleet – The vehicles owned and operated by the Village.

Forecast – A projection of future revenues and/or expenses based on historical and current economic, financial and demographic information.

Full Faith and Credit – A pledge of the Village’s taxing power to repay debt obligations.

Full-Time Equivalent (FTE) – The number of positions calculated on the basis that one FTE equated to a 40-hour workweek for twelve months. For example, two part-time positions working 20 hours for twelve months equals one FTE.

Functional Classification – A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is placed in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the spending agency or department.

Fund – A fiscal and accounting entity with a self-balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.

Fund Accounting – The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of a fund are accounted for with separate sets of self-balancing accounts that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are to be controlled.


Glossary of Terms

Fund Balance – The fund equity of governmental funds.

Fund Equity – An equity account reflecting the unreserved accumulated earnings of the Enterprise Funds.

Fund Transfer – A budgeted transfer of funds to another fund.

General Fund – The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund.

Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines to financial accounting and reporting.

General Obligation Bonds – Bonds in which the full faith and credit of the issuing government are pledged.

Goal – A statement of broad direction, purpose or intent based on the needs of the community.

Governmental Accounting – The composite of analyzing, recording, summarizing reporting and interpreting the financial transactions of governmental units and agencies.

Governmental Funds – General, Special Revenue, Debt Service and Capital Project funds.

Grant – A contribution by one government unit to another. The contribution is usually made to aid in the support of a specified function.

Hotel/Motel Tax – For all hotels/motels conducting business within Village limits, a 5% tax on all room rental receipts must be paid.

Inflation – A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of value of currency.

Infrastructure – Public domain capital assets including: roads, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the Village.

Interfund Transfers – Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.

Intergovernmental Revenue – Revenue received from or through the Federal, State or County Government.

Internal Service Fund – A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies.

Investments – Cash held in interest bearing accounts, securities and real estate held for the production of revenues in the form of interest, dividends, rentals or lease payments. The term does not include capital assets used in governmental operations.

Levy – To impose taxes for the support of government activities.


Glossary of Terms

Liability – Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.

Line Item Budget – A budget that allocates funds to specific cost centers, accounts or objects (e.g., salaries and office supplies).

Liquor Licenses – This fee is assessed to any business selling alcoholic beverages within the Village limits. The fee is dependent upon the type of business requesting the liquor license.

Long-Term Debt – Bonded debt and other long-term obligations, such as benefit accruals, due beyond one year.

Mandate – A requirement from a higher level of government that a lower level of government perform a task in a particular way or by a particular standard.

Materials and Supplies – Expendable materials and operating supplies necessary to conduct departmental operations.

Mill – A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of real property.

Millage – The tax rate on real property based on $1.00 per $1,000 of assessed property value.

Miscellaneous Revenue – Those revenues that are small in value and not individually categorized.

Mission Statement – The statement that identifies the particular purpose and function of a department.

Modified Accrual Basis of Accounting – Basis of accounting in which: (a) revenues are recognized in the accounting period in which they become available and measurable; and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which is recognized when due.

Municipal Code – A collection of laws, rules and regulations that apply to the Village and its Citizens.

Net Income – Proprietary funds excess of operating revenues, non-operating revenues and transfers-in over operating expenses, non-operating expenses and transfers-out.

Operating Budget – A financial plan that presents proposed expenditures for the fiscal year and estimates the revenues to fund them.

Operating Expenses – Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.


Glossary of Terms

Operating Revenues – Funds that the Village receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day services.

Ordinance – A formal, legislative enactment by the Village that carries the full force and effect of the law within corporate boundaries of the Village, unless in conflict with any higher form of law such as state or federal.

Outlays – Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.

Pension Funds – These accounts are specific to the Village’s contributions to police and fire pensions. The amount budgeted is the actuarial amount calculated to be paid to each pension plan for the normal pension costs as well as to gradually fund the unfunded liabilities in each pension plan.

Pension Trust Fund – A trust fund used to account for public employee retirement systems. Pension trust funds are accounted for in essentially the same manner as proprietary funds, but with an important expanded emphasis on required fund balance reserves.

Per Capita – A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population.

Personal Property Replacement Tax – This tax is distributed by the State to municipalities based on tax levy information from 1976 which was the last year there was a personal property tax assessment.

Personnel Services – Items of expenditures in the operating budget for salaries and wages paid for services performed by Village employees.

Productivity – A measure of the increase of service output of Village programs compared to the per unit of resource input invested.

Property Tax – Used to describe all revenues received in a period from property taxes, both current and delinquent, including all related penalties and interest. Property taxes are levied on both real and personal property according to the property’s valuation and tax rate.

Proprietary Fund – Enterprise and internal service funds that are similar to corporate funds in that they are related to assets, liabilities, equities, revenues, expenses and transfers determined by business or quasi-business activity.

Reserve – (1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure; and (2) an account used to earmark a portion of fund equity as legally segregated for a specific future use.

Resolution – A legislative act by the Village with less legal formality than an ordinance.

Restitution – Revenues collected in payment for damage to Village property.


Glossary of Terms

Revenues – Money received into a fund from outside the fund that, together with fund balances, provide the financial resources for a given fiscal year.

Revenue Bonds – Bonds in which principal and interest are paid exclusively from enterprise fund earnings.

Revised Budget – The adopted budget as formally adjusted by the Village Board.

Sales Tax – Tax imposed on taxable sales of all final goods. The Village automatically receives a 1% retailer’s occupation tax which is collected and distributed by the State for all purchases at businesses within Village limits.

State Shared Revenue – Includes the Village’s portion of state sales tax revenues and state income tax receipts.

Strategic Objectives – Something to be accomplished in specific, well-defined and measurable terms and is achievable within a specific time frame.

Taxes – Compulsory charges levied by a government for the purpose of financing services performed for the common public benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments.

Tax Increment Financing (TIF) – A method of financing established in accordance with state statutes which allow cities to help redevelop property through private investment. Revenues for this method are derived from the increased property tax payments (increment) caused by the higher assessments on the redeveloped property.

Tax Levy – The total amount to be raised by general property taxes for a purpose specified in the tax levy ordinance.

Tax Rate Limit – The maximum rate at which a government may levy a tax. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area.

Telecommunications Tax – This tax of 6% is assessed on all local, intra-state and interstate telecommunications services which either originate or are received within Village boundaries.

Transmittal Letter – Introductory correspondence document from the Village Administrator to Village Board that articulates priorities and issues and describes significant changes in the proposed budget.

User Charges or Fees – The payment of a fee for direct receipt of public service by the party benefiting from the service.

Variable Rate – A rate of interest subject to adjustment.


List of Officials - Roselle, Illinois

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Transcript of List of Officials - Roselle, Illinois