The Offices of the Administration, Community Development, Finance

The offices of the Administration, Community Development, Finance, and Parks & Recreation Departments of the Village are headquarted at the Lake in the Hills Village Hall, 600 Harvest Gate.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET TABLE OF CONTENTS

Village’s Mission Statement ...... 4 Distinguished Budget Award ...... 5 Letter from the Village Administrator ...... 6

Summary of All Funds

All Funds Revenues ...... 19 Summary by Revenue Type ...... 20 All Funds Expenditures...... 21 Summary by Expenditure Type ...... 22 Fund Balance Projections ...... 24 Capital Outlay Summary ...... 26

General Fund Summary

General Fund Revenues ...... 30 General Fund Expenditures ...... 42 General Fund - Fund Balance Chart ...... 43

General Fund Detail

Executive Department ...... 45 Administration Department ...... 48 Community Development Department ...... 52 Finance Department ...... 60 Management Information Systems ...... 65 Parks and Recreation Department ...... 69 Police Department ...... 81 Public Works Department ...... 90 Professional Contractual Services...... 104 Insurance and Tort ...... 108 Interfund Transfers ...... 110

Other Funds Detail

Motor Fuel Tax Fund ...... 113 Special Service Areas ...... 118 Debt Service Fund...... 135 Lake Restoration Fund ...... 138 Water Capital Improvement Fund ...... 143 Water Operating and Maintenance Fund ...... 146 Airport Capital Improvement Fund ...... 155 Airport Operating and Maintenance Fund ...... 159 Health Insurance Fund ...... 165

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET TABLE OF CONTENTS

Appendices

Appendix A - Nuts and Bolts of Budgeting ...... 169 Appendix B - Budget Calendar ...... 170 Appendix C - Financial Policies ...... 172 Appendix D - Organization Chart ...... 179 Appendix E - Personnel Information ...... 180 Appendix F - Full-time Salaries Budget Projections ...... 181 Appendix G - Community Profile ...... 184 Appendix H - Chart of Accounts ...... 186 Appendix I - Glossary ...... 193

3 4

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Village of Lake in the Hills, Illinois for the Annual Budget beginning January 1, 2012. In order to receive this award, a governmental unit must publish a document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device.

The 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 eligibility for another award.

VILLAGE OF LAKE IN THE HILLS Office of the Village Administrator

Memorandum

To: Villagee President Plaza and Members of the Villagee Board of Trustees Copy: From: Gerald D. Sagona, Village Administrator Date: November 8, 2012 Subject: Januaryr 1, 2013 to December 31, 2013 Budget

I am proud to report that the Village of Lake in the Hillss’s approach to long-term planning and conservative financial management continues to pay dividends. State revenues have improved but have not reached pre-recession levels, and the cost and demand for services continues to grow. However our approach of recent years by maintaining and improvinng core services, and planning for the costs of future capital expenses has served the Village well during this period of economic recession.

The Village of Lake in the Hills has received the Distinguished Buddget Presentation Award for the 13th consecutive year. The Government Finance Officer’s Association established the award in 1984 to encourage and assist state and local governments to prepare budget documents of the very highest quality that reflect both the guidelines established by the National Advisory Council on State annd Local Budgeting and the GFOA’s recommended practices on budgeting and then to recognize individual governments that succeed in achieving that goal.

In keeping with the standards established by the GFOA, I am pleaseed to present to you the Fiscal Year 2013 budget. This memorandum will provide you an executivve summary of the budget and the various projects and programs contained therein.

OVERVIEW

The official start date of the budget season began at the Department Head meeting on July 31, 2012 with the distribution of the instruction manual containing worksheets and templates for the preparation of the individual department requests.

The department requests were returned to me on September 7, 2012. Over the next month, I met with the departments and reviewed the submissions with them. As in prior years, the departments have the flexibility to develop their detailed line-item budgets as appropriate, within the paraameters of last fiscal year’s expenditures. After adjusting the requests to account for anticipated revenues and to meet the service needs of the community, I have developed a recommendation for a balanced budget.

6 GENERAL FUND REVENUES

General Fund Revenues are estimated to be $16.25 million dollars during FY2013 which is approximately $60,000 less than the prior year. With our local economy still suffering, proposed is a 1.2% reduction in the property tax levy from $5,734,940 to $5,665,770. This is the second year in a row the Village has reduced the levy for property tax collection. Sales taxes (1% base rate and .75% home rule rate) are estimated to be $3.654 million which represents an increase of approximately $36,000 over revenues estimated to be received in FY2012. The following chart summarizes the amounts received from Sales Tax (including Home Rule Sales Tax) from FY2004 to our estimates for FY2013.

Sales Tax Revenue

$4,000,000 FY11 FY12 FY13 $3,500,000 FY07 FY08 FY10 $3,000,000 FY06 FY09 $2,500,000 FY05 $2,000,000 FY04 $1,500,000 $1,000,000 $500,000 $0

It should be noted that the Village’s sales tax rate is the lowest amongst municipalities with commercial developments along Randall Road. The Village’s combined general merchandise rate is 7.75%. The following is a comparison of general merchandise tax rates along the Randall Road corridor: Elgin (Cook) 9.50%* Carpentersville 8.50% West Dundee 8.50% Elgin (Kane) 8.25%** Algonquin (Kane & McHenry) 7.75% Crystal Lake 7.75% Lake in the Hills 7.75%

* Increased rate by .25% in 2012 ** Increased rate by .50% in 2012

Use tax is a tax imposed on any item of tangible personal property that is purchased anywhere at retail. This revenue source is collected by the Illinois Deepartment of Revenue and forwarded to the Village on a per capita basis. For the 2013 fiscal year, a 5.8% increase is projected that will result in $456,420 in use tax revenue. Also based on population is the income tax. For FY2013, a $62,600 increase is projected that will result in $2,566,830. The following chart summarizes how this revenue source has rebounded since the low collected in FY2011.

7 Income Tax 3,000,000 2,800,000 2,600,000 2,400,000 2,200,000 2,000,000 FY08FY09FY10 FY11 FY12 FY13

The Simplified Municipal Telecommunications Tax, which on January 1, 2003 combined the utility tax on telecommunications and the infrastructure maintenance fee, is estimated to generate a total of $859,600 in revenue for the 2013 fiscal year. This is a decrease of $35,820 from last year’s estimated revenues.

Building permit revenue is based on the estimated construction of twelve (12) new homes, two (2) commercial developments, and other miscellaneous commercial and residential projects. This level of activity is projected to result in $79,650 in building permit fee revenue. The following chart summarizes building permit fees collected/anticipated from FY2004 to FY2013:

Building Permit Revenue $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13

Other development-related revenues including park fees, road impact fees, and public building fees are expected to generate an additional $47,830.

Grant revenue anticipated for the 2013 fiscal year totals $38,870 and can be summarized as follows:

Tobacco Enforcement Grant $ 1,210 Body Armor Grant $ 810 IEMA CERT Grant $ 4,000 Traffic Enforcement Grant $ 16,880 Senior Services Grant $ 970 Community Forestry Grant $ 15,000 Total $ 38,870

For providing police dispatching services to other municipalities, a total of $302,920 is projected to be received; $140,818 from the Village of Huntley, and $49,405 from the Village of Fox River Grove, $110,286 from the City of Marengo, and $2,411 from the Village of Union.

A total of $536,000 is projected to be received for Parks & Recreation program registration fees. This is an increase of approximately 9.2% over last fiscal year’s estimated revenue. Increases are expected due to the addition of an additional preschool location at 2 East Oak Street.

During FY2008 the Village began receiving revenue from the Red Light Photo Enforcemennt program. The cameras had been installed at the following intersections: Randalll/Miller, Randall/Acorn, and Algonquin/ Hilltop. In FY2010, the cameras at Randall/Miller and Algonquin/Hilltop were deactivated. The FY2013 revennuues are estimated to be $81,000 for the camera at Randall/Acorn.

Vehicle Impoundment Fees and Bail Bond Fees were created in FY2007 and revenues are anticipated to be $117,500 during the fiscal year.

GENERAL FUND EXPENDITURES

The FY2013 General Fund Budget as presented has a surplus $2,130 with revenues estimated at $16,252,050 and expenditures estimated at $16,249,920. The gross fund balancce is anticipated to be $7,310,188. In FY13 the fund balance will be reduced by $1,521,000 to retire early the 2006 Public Works Expansion/Renovation bonds. After paying off the bonds, the village will have $5,789,188 in reserve. This amount meets our policy of maintaining a fund balance of at least 25% of General Fund expenditures in the prior fiscal year as provided for in section 3.13E of the Lake in the Hills Municipal Code.

The following provides a summary of budgeted expendiitures.

Personnel In FY2010, a building inspector position was eliminated in the Community Development Department and a community service officer position inn the Police Department budgets. In FY2011, three full time police officers and a sergeant weere eliminated along with the permit coordinator in the Community Development department. Also in FY2011, a full time dispatcher was added in the Police Department to handle the increased call volumes due to the Marengo and Union contracts as previously mentioned. In FY2012 a department-wide reorganization took place in the Public Works Division that eliminated the full-time Contract Inspector and a General Utility Worker I. In FY2013, there are no additional full time positions requested. The village’s approved full time staffing from FY2005 to FY2013 can be seen on the chart below:

Full Time Positions 130

125

120

115

110

105 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13

9 All non-represented employees will receive a 2% Cost of Living Adjustment (COLA) effective January 1, 2013 along with the possibility of a merit adjustment in July of 2013. The wages for employees represented by the Service Employee International Union (SEIU) and Metropolitan Alliance of Police are spelled out in their respective contracts. The Village’s contribution to the Illinois Municipal Retirement Fund (IMRF) has increased from 10.82% to 11.38% of applicable wages. Both the IMRF and the Police Department’s Pension program are currently 79% and 72% funded and the Village remains on track to meet the funding requirements as mandated by state law.

The health insurance program was changed to a partially self-funded plan in July, 2008. This saved the Village approximately 2% in annual premium costs in FY2009. Since that time, additional plan design changes including increasing out-of-pocket maximums, increasing office visit co pays, increasing prescription co pays, shifting more costs to the partially self-funded plan, eliminating the HMO plan stipends, increasing employee contributions, and adding an HSA compatible high- deductible health plan option have further reduced premium increases. Premium increases were reduced by 6% at the July, 2009 renewal, 13% at the July, 2010 renewal, 6% at the July, 2011 renewal, and 6% at the July, 2012 renewal. For the 2012-2013 plan year, medical insurance premiums actually decreased by 4%. A ten percent increase in cost has been included in the budget, effective July 1, 2013. The employees’ health insurance premiums are based on an employee contribution of 15% of the premium for the PPO plan and 5% for the HMO and Health Savings Account (HSA) compatible high deductible health plan.

Executive Department The Executive Department budget ($105,240) includes the stipends for the elected officials. Monies have been budgeted to allow the elected officials to attend the annual Illinois Municipal League conference in Chicago and the monthly meetings of the McHenry County Council of Governments. The Village will maintain memberships in the Illinois Municipal League, the McHenry County Convention and Visitor’s Bureau, the McHenry County Council of Governments, the Algonquin/Lake in the Hills Chamber of Commerce and the Illinois Municipal Clerks Association. Additional funds have been included for a summer and winter team building event to help strengthen the relationships between departments and with the elected and appointed officials.

Administration Department The Administration Department budget ($495,100) includes the salaries of the Village Administrator, Assistant Village Administrator and Administrative Assistant. The Business Relations Committee that was created in April, 2003 has been disbanded. Village staff has taken over the activities of the committee. The department will produce two community newsletters and the costs of printing and postage are included in the budget ($7,210). The high capacity village copier placed into service in 2005 has processed 2.4 million pieces of paper and is in need of replacement at an estimated cost of $14,820.

Community Development Department The Community Development Department budgets of $631,320 provide for building inspection, code enforcement and community planning activities. The Department’s budget includes the stipends for the Planning and Zoning Commission members and monies for the staff to attend training and educational conferences.

To augment the Village’s Economic Development programs, monies have been included in the budget to attend the International Council of Shopping Centers events throughout the year. Three thousand six hundred dollars ($3,600) has been allocated for the creation of a market study, professional maps, multi-media ad placements, direct marketing postcards, and brochures so that potential businesses have the information they need about the Village.

A new department vehicle in the amount of $16,000 has been included to replace a 13 year old car that is no longer reliable.

Finance Department and MIS The Finance Department budget of $609,820 and MIS Department budget of $140,670 include the expenses related to our financial functions and general computer operations.

The Finance Department is responsible for the administration of the fiscal operations of the Village. These responsibilities include the recording and reporting of all financial transactions, billing and collecting all monies due to the Village, making payments to employees and vendors, management of Village funds, assisting in the preparation of the annual operating budget, preparing the annual financial report, and financial forecasting. Additionally, Finance Department personnel administer the Village’s medical benefit plan, the Police Pension plan, the risk management plan, and track letter of credit expiration dates, renewals, and draws. The Finance Department oversees the administration of water billing in the Village.

The second year of the quarterly management training program is proposed at a cost of $3,000 which will benefit all supervisors and department heads in the organizations. Training topics will include: leadership, supervision, and customer service.

No capital purchases are requested in this department.

The MIS budget includes attendance at the Sungard Pentamation user conference. The consultant’s cost for network support and maintenance is estimated to be $43,200 during the fiscal year. In order to improve the Village’s presence on the World Wide Web, $15,530 is included in the budget to purchase website content management services which will better market the Village and enhance our transparency to our online visitors. In order to upgrade from Microsoft Office 2003, $18,820 has been included to purchase the 2010 version of the program. Twelve workstations, seven laptop computers, and miscellaneous computer parts will be purchased for $17,680.

Parks and Recreation Department The Parks and Recreation Department will celebrate its seventeenth (17) year of operation in FY2013. The budgets for the department total $1,723,550.

The Administration Division budget includes $56,370 for the Village's membership in the Northern Illinois Special Recreation Association (NISRA). NISRA provides year round recreation activities for people with disabilities. Since 1976, children and adults of all ability levels have enjoyed socializing, building skills and having fun in hundreds of weekly programs, special events, camps and trips each year. The remainder of the division budget remains relatively unchanged from prior years.

11 In FY2007, an account was created called Personal Services Reimbursement. Work performed on Parks by Public Works employees will be charged to the Parks Division on a monthly basis as the work is performed. In prior years, the percentage of work to be performed on parks was estimated and charged to the Parks division through the Salaries Full Time account equally throughout the year based on those pre-determined percentages. It is estimated that $208,530 in labor costs will be associated with the maintenance of the park and recreation fields, equipment and facilities. Mowing and Landscape maintenance provided by contracted services is estimated to cost $72,820. The Village’s contracted adult mosquito abatement program is included in the budget for $31,000 along with $10,500 for a biological insecticide which is placed in catch basins by Public Works employees.

During the summer of 2012, the village board had discussed the concept of creating a memorial park on the Larsen Park property. In order to develop a concept plan for the property, $4,090 has been included in the budget for professional design services.

As a result of the drought of 2012, forty trees have been included in the budget at a cost of $6,000 to replace those that died in our parks. Capital expenses include the installation of a lightning detection system at Indian Trail Beach ($6,030); drinking fountain installations at Sunset and Ryder Parks ($5,300); launch pod wet play area ($50,000); a fishing pier at Barbara Key Park ($16,200); and fencing at Ford School Park and the preschool annex at 2 East Oak Street ($11,700).

The Recreation Division budget includes funding for the Summer Concert Series, the 14th Annual Run Thru the Hills 5k/10k run race and the 7th annual Village Triathlon. The budget for the 13th Annual Summer Sunset Festival has been increased by $7,000 to $153,250 so that better quality entertainment (bands and fireworks display) can be provided at the event. The festival will be held August 30th to September 1st.

The Funtasticamp program had a strong growth year with 1,018 participants up from 934 in 2011. Camp was held at Marlowe Middle School. Two major changes this year were; the expansion of the camp hours to 7:00 a.m. – 6:00 p.m. which eliminated morning and afternoon extended times, and opening camp up to pre-kindergarten ages. Both changes were well received.

To allow for growth in the Preschool Academy, two new preschool rooms were constructed in the back section of the Annex on 2 E. Oak Street. This expansion allowed staff to move the preschool classes from the LaBahn-Hain House to the Annex building. Currently there are 79 participants in the Preschool Academy, up from 73 participants last year. We are anticipating continued growth for the future.

During 2013, Recreation Division stall will work with Lincoln Prairie Elementary School staff to offer an after school program and funds have been included in the budget.

Staff applied for and received grant money from the McHenry County Senior Service Grant Commission to help subsidize various senior program expenses. The awarded grant funds of $970 will be used to offset the expenses for instructors of senior fitness and health classes.

12 Police Department The Police Department budgets will total approximately $7,598,760 during the course of the fiscal year. The Police Commission budget of $13,850 includes the cost to advertise and conduct entry and promotional testing for the creation of the required eligibility lists.

In FY2010, the Administration and Operations budget eliminated a community service officer position and added a part-time dispatcher. In FY2011, four sworn officer positions have been eliminated from the budget and a sergeant was placed in the position of police officer. A dispatcher position was added to handle the increased call volume related to providing dispatching services to Marengo and Union. In FY2012 and FY2013 full time staffing levels have remained unchanged. The budget includes a request for a part time community service officer that is needed to handle the ever increasing nonemergency services provided by the department.

Based on retirement, additional funding has been included in the Conferences/Schools/Training account for basic law enforcement training for the replacement officers. Workforce central scheduling software has been included in the budget for $19,130. Rental Contracts includes $54,780 for the cost of the lease for the Red Light Photo Enforcement program. Cameras are installed at the intersection of Randall and Acorn. The operating supplies account ($73,140) includes funds for the replacement of the duty firearms as well as office furniture that is 10 years old. Capital equipment purchases in the department include:

Dispatch UPS Battery $7,800 Digital Camcorder $2,500 Automated External Defibrillator (2) $2,200 4 – Kenwood portable radios $6,240 Supply Trailer $1,800 Livescan Machine $27,700 Accident Mapping Laser & Reconstruction Package $6,490 TOTAL $54,730

The department budget also includes $5,250 for computer hardware and $113,000 to replace four squad cars. The vehicles being replaced have far in excess of 100,000 miles per vehicle.

Public Works Department The Public Works budgets, consisting of Administration, Streets and Public Properties total $3,354,460. The administration division budget of $270,920 includes funding for the overall administration of the department. In 2012 the department reorganized its workforce and as a result the full-time Contract Inspector position was eliminated. The budget includes the cost of a replacement photocopier ($10,000) with half of the expense allocated to the Water O/M Fund.

The Streets Division budget of $1,831,650 includes the transfer of four employees from the Forestry Section of the Public Properties Budget and related expenses. The division is responsible for maintaining the Village’s infrastructure including streets, sidewalks, signage, flood control systems, detention, storm sewers, forestry and landscape maintenance, and fleet maintenance. Road salt and related chemicals have been budgeted for $112,000. Equipment purchases include replacement of the fuel system monitoring system ($41,000), six replacement traffic counters ($9,500), air conditioning recharge machine ($5,000), asphalt crack router ($11,000), and a

13 replacement vehicle lift ($43,000). Finally, $73,000 has been included to replace a truck that has exhausted its useful life with 140,000 miles on the odometer.

The Public Properties Division budget of $1,251,890 provides for the maintenance of Village- owned buildings and public properties, which include: Village Hall, Police Department, Public Works facilities, including well houses, Airport facilities, rental properties, mechanical services, and parks.

Improvement projects totaling $110,360 include various HVAC equipment replacements, flooring at the lower level of the Village Hall, bathroom upgrade at 2 East Oak, video monitoring system upgrade, and drainage improvements at the Police Department. Capital equipment and vehicles include a utility vehicle, replacement ice machine and a new community information sign to be located at the intersection of Lakewood and Algonquin Roads. Total cost of the equipment is $30,000. A ¾ ton pick up truck with Tommy gate is included at a cost of $45,000 that will replace a vehicle that is no longer safe or reliable.

The Other Professional Services - Legal Services budget provides funding for our Village Attorney, Village Prosecutor, and Administrative Hearing Officer.. It is estimated that this cost will be $118,400 during the course of the fiscal year.

The Insurance budget includes $474,800 for the village’s general liability and workmen’s compensation insurance programs. The General Fund will be transferring $2,502,490 to the Debt Service Fund to make the debt payments for the Larsen, Sullivan, and Susong property purchases, and payoff the Public Works Expansion/Renovation bonds early.

MOTOR FUEL TAX FUND

Motor Fuel Tax is collected by the State of Illinois and then re-appropriated to the Village based on total population. The projected revenues are $814,570 which is based on a 2.8% decrease in regular monthly allotment distribution and the fourth of five annual distributions in connection with the Illinois Jobs Now program. Additionally, $121,600 in grant revenue is included for 80% of the Phase I and Phase II engineering costs for the Jessie Road and Hilltop Bridge rehabilitation projects. The amount budgeted does not include the high growth city distribution. The Village has received this money (approximately $28,500) year after year, however, for conservative budgeting purposes, the revenue is left out.

Expenditures include $826,000 for the resurfacing of over 3.6 miles of roadway as indicated in the attached maps:

Heavens Gate (Heavens Gaate to Prides Run) Big Cloud Pass (Thunder Ridge to Thunder Ridge) Anderson Drive (Barbara Ct to Joseph St) Lorree Lane (Willow St to Joseph St) Harvest Gate (Thunder Ridge to Thunder Ridge) Melbourne Lane (Waterford to Albrecht) Plumm Street (Cherry to End) Cedar Street (Hilltop to Burr) Burr Street (Plum to Oak) Maple Street Pheasant Trail (Crystal Lake Rd to Oakleaf) Deer Path (Crystal Lake Rd to Oakleaf) Hunters Path (Crystal Lake Rd to Oakleaf)

WATER CAPITAL IMPROVEMENT FUND

The Water Capital Improvement Fund was created to coollect and disburse monies for the purpose of expanding the Village’s water system to accommodate new developpment. The primary revenue source is the water tap-on fee, which is a one-time charge for all new connections to the Village’s water system. In keeping with the Village’s commitment to provide a dependable supply of water to its customers, the following capital projects are scheduled to be completed (figures exclude engineering costs):

Project FY2011 FY2012 FY2013 FY2014 Future* Tower 5 * 0 0 0 0 2,192,000 Well 18 * 0 0 0 0 299,000 Well 18 Treatment plant * 0 0 0 0 5,251,000 * Tower 5 and Well 18 are dependent on future growth and consuumption rates

The village is on course to fund these improvements and there is no need to increase the Village’s tap-on fees. With no increases in the rate, and transferrinng approximately $1,610,000 over the next 3 years to off-set capital improvement projects in the Water Operating and Maintenance Fund, we would anticipate having a fund balance of roughly $2.3 million dollars at the end of FY 2017 based on projections.

15 Each yeara , it is the responsibility of the Superintendent of the Water Division to review development plans, water needs, and projected infrastructure costs to adjust this plan and recommend rate structure changes to ensure the availabiility of funds to meet all capital improvement requirements.

It should be noted that tthhis informaation is our best attempt to gauge the fuuture revenues and expenditures associated with this fund. The infn ormation is based upon what we believe are accurate estimates supplied by our consulting engineers and is subjeect to change based upon actual information. Any new annexations or developments should be studied carefully to determine their impact on the water system and the necessary improvements to be made prior too approving the annexation or development.

WATER OPERATING AND MAINTENANCE FUND

The Water Operating and Maintenance Fund provides monies for the maintenance of the Village’s water system. This includes maintenance to the wells, pumps, treatment equipment, towers, and mains that provide the community with clean potable water. As previously stated, the Public Works department reorganized the allocation of crew members. This resulted in the reduction of a full-time position in the fund.

The 2013 Water Main Replacement program is budgeted at $900,000 and will replace the water mains in the area depicted below:

Hiawatha Dr.. from Jessie Rd. to Bernyce St. Jessie Rd. froom Hiawatha Dr. to Pyott Rd. Council Trail from Jessie Rd. to Well 6

The multi-year water main replacement program is schedduled for completion in FY2015. In order to fund these improvements, a 3% increase in the water rates is included in the water sales revenue projection. The increase would amount to 40 cents per month for a ccustomer who uses 800 cubic feet of water per quarter (minimum bill).

Also included in the budget are two dehumidifiers, copier, two colorimeters, flow meter, flow control valve, and two chlorine cylinder scales at a total cost of $26,200.

AIRPORT OPERATING AND MAINTENANCE FUND

The Village oversees the operation and maintenance of the Lake in the Hills Airport. The Airport has one paved runway, 91 based aircraft, and is estimated to receive 34,000 operations (takeoff or landing) next year. The Public Works Department maintains the Airport infrastructure. The Airport Operating and Maintenance Fund revenues reflect a proposed tenant rate increase of 1% and an increase in commercial activity fees by 1% based on current Consumer Price Index data. The Airport Operating and Maintenance Fund also contains an interfund transfer into the Airport Capital Improvement Fund of $182,680 to pay for the local share of the FY2013 capital projects.

AIRPORT CAPITAL IMPROVEMENT FUND

The purpose of the Airport Capital Improvement Fund is to segregate the costs of the Airport improvement projects from the normal operating and maintenance expenses of the Airport. It is funded through an interfund transfer from the Municipal Airport Fund as well as Federal and State grants.

Purchase of property for a new airport entrance road, extending the perimeter fencing, and relocation of the existing aircraft fueling system are scheduled to be completed during the fiscal year. The funding levels that are anticipated for these grant eligible projects are 90% Federal, 5% State, and 5% Village.

In closing, I would like to acknowledge the time, effort, and support given to me by the department heads and their staff in compiling this budget. Special acknowledgement is due to Assistant Village Administrator Shannon Andrews and Director of Finance Pete Stefan for the time that was spent assisting with the development and refinement of this document.

17 The beauty of Woods Creek Lake in full fall color is shown in this photo submitted by Rolour Garcia for our 2010 village-wide photo contest.

18 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

ALL FUND REVENUE SUMMARY

General Fund 15,362,550 15,184,136 16,559,330 16,312,790 16,252,050 16,252,050 Motor Fuel Tax Fund 3,137,413 985,742 862,757 972,540 943,760 943,760 Special Service Area #1 719 3,371 4,960 5,910 2,150 2,150 Special Service Area #2 251,600 114,086 116,538 121,890 122,730 122,730 Special Service Area #3 107,070 112,285 115,366 119,620 116,800 116,800 Special Service Area #4A 46,405 49,744 51,689 53,750 52,990 52,990 Special Service Area #4B 1,900 3,769 4,784 5,750 5,660 5,660 Special Service Area #5 105,462 105,162 127,421 126,120 118,750 118,750 Special Service Area #6 40,655 51,268 57,527 57,250 34,050 34,050 Special Service Area #7 1,327 3,795 3,848 4,710 2,030 2,030 Special Service Area #8B 178 234 191 160 410 410 Special Service Area #8C 235 1,328 284 250 270 270 Special Service Area #10 20,000 20,000 20,000 20,010 20,010 20,010 Special Service Area #14 7,500 7,500 7,500 7,510 7,510 7,510 Special Service Area #15 36,244 12,278 12,344 20,420 20,640 20,640 Special Service Area #24 0 0 0 1,840 2,510 2,510 Debt Service Fund 4,982,036 981,992 1,026,464 983,200 2,502,490 2,502,490 Woods Creek Lake (Lake #1) 16,380 15,097 12,072 23,620 5,070 5,070 Goose Lake, Willow Lake, & Lake Scott (Lakes #2, 3, & 4) 13,994 6,008 140,163 23,170 2,970 2,970 Water Capital Improvement Fund 218,492 542,433 345,558 98,560 252,500 252,500 Water Operating & Maintenance Fund 3,963,777 3,637,665 6,030,670 4,152,000 3,914,740 3,914,740 Airport Capital Improvement Fund 7,822,624 3,692,468 1,397,310 62,260 3,785,580 3,785,580 Airport Operating & Maintenance Fund 391,356 678,342 362,617 369,310 378,980 378,980 Health Insurance Fund 276,257 270,005 277,223 296,220 299,080 299,080

TOTAL REVENUES ALL FUNDS 36,804,175 26,478,710 27,536,615 23,838,860 28,843,730 28,843,730

Revenues General Fund $16,252,050All Fund Revenues Summary Motor Fuel Tax $943,760 SSA's General Fund $506,510 Motor Fuel Tax Debt Service SSA's $2,502,490 Debt Service Lake Restoration Lake Restoration $8,040 Water Capital Water Capital Water O & M $252,500 Airport Capital Improvement Fund Water O & M Airport O & M $3,914,740 Health Insurance Fund Airport Capital Impr $3,785,580 1% 1% Airport O & M $378,980 Health Insurance Fu $299,08013%

Total $28,843,730 14%

56% 9% 1% 0% 3%

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET SUMMARY BY REVENUE TYPE

Licenses & Inter- Charges for Fines, Fees Investment Fund Taxes Permits Governmental Services & Forfeits Income Miscellaneous Transfers Totals General Fund 13,211,150 189,850 38,870 1,417,300 731,480 47,360 588,520 27,520 16,252,050 Motor Fuel Tax 936,170 7,590 943,760 SSA # 1 2,000 150 2,150 SSA # 2 121,250 1,480 122,730 SSA # 3 115,500 1,300 116,800 SSA # 4A 52,500 490 52,990 SSA # 4B 5,600 60 5,660 SSA # 5 117,800 950 118,750 SSA # 6 33,400 650 34,050 SSA # 7 2,000 30 2,030 SSA # 8B 400 10 410 SSA # 8C 250 20 270 SSA # 10 20,000 10 20,010 SSA # 14 7,500 10 7,510 SSA # 15 20,500 140 20,640 SSA #24 10 2,500 2,510 Debt Service 2,502,490 2,502,490 Woods Creek Lake 2,280 2,790 5,070 Goose, Willow, Scott 2,280 690 2,970 Water Capital 243,980 8,520 252,500 Water O&M 120 3,767,520 5,770 141,330 3,914,740 Airport Capital 3,602,900 182,680 3,785,580 Airport O&M 77,170 1,240 300,570 378,980 Health Insurance 560 298,520 299,080 Total Revenues 13,709,850 189,970 4,577,940 5,510,530 731,480 79,830 1,331,440 2,712,690 28,843,730

Revenue Projections

Various methods are used to project revenues. Certain revenue sources, such as development revenues, are based on the number of new homes expected to be constructed per existing annexation agreements. Water connection fees are also directly related to building permit activity. Other revenue sources, such as liquor licenses and rental/lease income are based on actual numbers of licenses and agreements in place. In general, trend analysis using historical data is used to project revenue sources unless another method is indicated.

20 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

ALL FUND EXPENDITURE SUMMARY

General Fund 15,289,056 14,594,923 14,793,708 15,542,240 17,753,350 17,770,920 Motor Fuel Tax Fund 4,129,233 445,285 650,776 858,240 1,029,300 1,029,300 Special Service Area #1 15,464 6,985 6,574 3,740 4,720 4,720 Special Service Area #2 117,036 106,063 85,644 112,710 123,120 123,120 Special Service Area #3 70,832 78,595 94,704 79,260 71,910 71,910 Special Service Area #4A 30,239 38,899 21,555 50,250 36,170 36,170 Special Service Area #4B 1,226 3,368 3,984 2,080 3,750 3,750 Special Service Area #5 78,775 92,429 125,338 108,540 90,120 90,120 Special Service Area #6 42,196 36,466 44,752 23,710 25,310 25,310 Special Service Area #7 1,976 3,047 1,798 7,530 2,050 2,050 Special Service Area #8B 286 83 1,584 230 1,290 1,290 Special Service Area #8C 624 1,027 943 200 1,290 1,290 Special Service Area #10 20,002 20,001 20,000 20,010 20,010 20,010 Special Service Area #14 7,501 7,500 7,500 7,510 7,510 7,510 Special Service Area #15 28,963 16,615 7,496 11,950 16,770 16,770 Special Service Area #24 0 0 0 190 480 480 Debt Service Fund 4,982,036 981,992 1,026,464 983,200 2,502,490 2,502,490 Woods Creek Lake (Lake #1) 7,641 2,648 2,548 6,760 4,000 4,000 Goose Lake, Willow Lake, & Lake Scott (Lakes #2, 3, & 4) 10,053 84,431 5,806 39,510 0 0 Water Capital Improvement Fund 962,731 1,458,076 2,955,676 145,430 0 0 Water Operating & Maintenance Fund 6,301,191 5,044,497 5,154,072 4,154,870 4,060,270 4,060,270 Airport Capital Improvement Fund 7,813,875 3,959,843 320,225 62,260 3,785,580 3,785,580 Airport Operating & Maintenance Fund 518,510 574,550 446,407 405,810 537,470 537,470 Health Insurance Fund 196,250 252,542 283,715 310,280 331,140 331,140

TOTAL EXPENDITURES ALL FUNDS 40,625,695 27,809,865 26,061,268 22,936,510 30,408,100 30,425,670

Expenditures General Fund All$17,753,350 Fund Expenditures Summary Motor Fuel Tax $1,029,300 SSA General Fund Motor Fuel Tax$404,500 SSA Debt Service Lake Restoration Debt Service $2,502,490 Lake RestorationWater Capital Water O & M $4,000 Airport Capital Airport O & M Health Insurance Water Capital $0 Water O & M $4,060,270 2% 1% Airport Capital $3,785,580 Airport O & M 13%$537,470 Health Insurance $331,140

Total 13% $30,408,100

58% 8% 0% 0% 4%

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET SUMMARY BY EXPENDITURE TYPE

Personal Professional Contractual Department Services Development Services Commodities Debt Service Capital Outlay Transfers Totals General Fund Executive 80,850 21,910 480 2,000 105,240 Administration 415,430 13,220 46,130 5,500 14,820 495,100 Comm. Dev. - Admin 272,400 6,490 5,030 1,610 285,530 Comm. Dev. - Building 305,660 4,060 5,680 14,390 16,000 345,790 Finance 568,060 8,810 23,360 9,590 609,820 MIS 2,400 101,720 9,560 26,990 140,670 Parks & Rec. - Admin 237,220 59,590 3,910 5,540 306,260 Parks & Rec. - Parks 225,410 171,530 55,940 100,730 553,610 Parks & Rec. - Rec/Beach 456,330 9,190 339,850 58,310 863,680 Police - Police Comm. 1,070 780 12,000 13,850 Police - Admin/Op 6,857,830 48,620 181,120 315,980 181,360 7,584,910 PW-Admin 213,000 4,810 38,530 5,040 9,540 270,920 PW-Roads 1,223,970 7,420 90,600 327,160 182,500 1,831,650 PW-Public Property 684,030 5,340 263,970 113,190 185,360 1,251,890 PCS-Engineering 16,310 16,310 PCS-Legal 118,400 118,400 Insurance/Tort 287,590 187,210 474,800 Interfund Transfers 2,502,490 2,502,490 Total General Fund 11,828,850 192,640 1,605,830 923,810 0 717,300 2,502,490 17,770,920 Other Funds Motor Fuel Tax 203,300 826,000 1,029,300 SSA # 1 470 4,220 30 4,720 SSA # 2 22,490 95,070 5,560 123,120 SSA # 3 31,940 28,270 11,700 71,910 SSA # 4A 7,630 25,470 3,070 36,170 SSA # 4B 780 2,950 20 3,750 SSA # 5 16,210 67,710 6,200 90,120 SSA # 6 5,090 18,160 2,060 25,310 SSA # 7 840 680 530 2,050 SSA # 8B 470 340 480 1,290 SSA # 8C 470 340 480 1,290 SSA # 10 20,010 20,010 SSA # 14 7,510 7,510 SSA # 15 4,660 11,710 400 16,770 SSA # 24 330 90 60 480 Debt Service 1,990 2,500,500 2,502,490 Woods Creek Lake 4,000 4,000 Goose, Willow, Scott 0 Water Capital 0 Water O&M 1,680,130 10,670 798,070 299,140 339,410 932,850 4,060,270 Airport Capital 617,820 3,167,760 3,785,580 Airport O&M 170,790 1,150 93,700 20,420 67,980 750 182,680 537,470 Health Insurance 331,140 331,140 Total Other Funds 1,942,300 11,820 2,305,030 350,150 2,907,890 4,927,360 210,200 12,654,750

Total Expenditures 13,771,150 204,460 3,910,860 1,273,960 2,907,890 5,644,660 2,712,690 30,425,670

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET SUMMARY BY EXPENDITURE TYPE

This graph illustrates the allocation of resources according to category. As shown here, Personal Services expenditures continue to exceed the others.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET FUND BALANCE PROJECTIONS

Projected Fund Projected Fund Balance at FY2013 FY2013 Balance at Fund 12/31/12 Revenues Expenditures 12/31/13 General Fund 7,308,058 16,252,050 17,770,920 5,789,188 Motor Fuel Tax Fund 1,561,610 943,760 1,029,300 1,476,070 Special Service Area #1 31,950 2,150 4,720 29,380 Special Service Area #2 296,775 122,730 123,120 296,385 Special Service Area #3 239,540 116,800 71,910 284,430 Special Service Area #4A 91,294 52,990 36,170 108,114 Special Service Area #4B 11,294 5,660 3,750 13,204 Special Service Area #5 176,407 118,750 90,120 205,037 Special Service Area #6 126,378 34,050 25,310 135,118 Special Service Area #7 7,333 2,030 2,050 7,313 Special Service Area #8B 3,030 410 1,290 2,150 Special Service Area #8C 6,372 270 1,290 5,352 Special Service Area #10 0 20,010 20,010 0 Special Service Area #14 0 7,510 7,510 0 Special Service Area #15 26,531 20,640 16,770 30,401 Special Service Area #24 1,650 2,510 480 3,680 Debt Service Fund 0 2,502,490 2,502,490 0 Woods Creek Lake (Lake #1) 558,213 5,070 4,000 559,283 Goose Lake, Willow Lake, & Lake Scott (Lakes #2, 3, & 4) 138,342 2,970 0 141,312 Water Capital Improvement Fund 1,578,658 252,500 0 1,831,158 Water Operating and Maintenance Fund 1,226,936 3,914,740 4,060,270 1,081,406 Airport Capital Improvement Fund 0 3,785,580 3,785,580 0 Airport Operating and Maintenance Fund 328,937 378,980 537,470 170,447 Health Insurance Fund 128,574 299,080 331,140 96,514 TOTALS 13,847,883 28,843,730 30,425,670 12,265,943

As of December 31, 2013, all funds will have a fund balance of at least 25% of the prior year’s operating expenditures with the exception of Special Service Area #10, Special Service Area #14, the Debt Service Fund, and the Airport Capital Improvement Fund. All of these funds are designed to carry no fund balance due to interfund transfers to and from related operating funds that result in a zero balance in these funds. Funds with changes in fund balances of $5,000 or more are summarized as follows:

General Fund – There is a projected decrease of $1,518,870 in the General Fund fund balance as of December 31, 2013. This decrease is due to the early redemption of the Public Works facility portion of the General Obligation Bonds, Series 2006 at the December 15, 2013 call date. The Village Board has designated $1,521,000 of the General Fund surplus generated in FY11 for the early redemption of this debt issue. The remaining change in the General Fund fund balance is a negligible increase of $2,130 which will be used to help fund future years’ expenditures and protect against unforeseen revenue decreases.

Motor Fuel Tax Fund – This fund accounts for capital improvements to the Village’s streets and bridges. The fund balance is projected to decrease by $85,540 or 5.5% during FY13 due to planned improvements in connection with the street resurfacing program and bridge replacement projects. The projected fund balance at the end of FY13 will be $1,476,070 which will be allocated to future street and bridge related capital improvement projects.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET FUND BALANCE PROJECTIONS

Special Service Area #3 – This fund was established to account for costs related specifically to the Big Sky subdivision. The fund balance is projected to increase by $44,890 to accumulate funds for future fiscal year projects such as the replacement of two playgrounds, two swing replacements, a prescribed burn, and tree trimming.

Special Service Area #4A - This fund was established to account for costs related specifically to the Hidden Valley/Stoneybrook subdivision. The fund balance is projected to increase by $16,820 to accumulate funds for future fiscal year projects such as the replacement of two playgrounds, one swing replacement, a prescribed burn, tree trimming, and emerald ash borer injections.

Special Service Area #5 - This fund was established to account for costs related specifically to the Spring Lake Farm South subdivision. The fund balance is projected to increase by $28,630 to accumulate funds for future fiscal year projects such as the replacement of one playground, one swing replacement, a prescribed burn, tree trimming, and emerald ash borer injections.

Special Service Area #6 - This fund was established to account for costs related specifically to the Hampton West subdivision. The fund balance is projected to increase by $8,740 to accumulate funds for future fiscal year projects such as the replacement of one playground, one swing replacement, a prescribed burn, and tree trimming.

Water Capital Improvement Fund – This fund accounts for the construction of water system improvements which expand the capacity of the water system. It is funded by water tapping fees collected from new connections. Based on the estimated number of new connections for FY13, the fund balance is projected to increase by $252,500 which will be accumulated for future water system improvements such as well construction, water treatment plant construction, and water storage tower construction.

Water Operating and Maintenance Fund – This fund accounts for the operating and maintenance expenses of the water system and capital improvement projects not related to expansion of the system. The multi-year water main replacement project will result in a projected reduction of $145,530 in the fund balance as of December 31, 2013. The water main replacement project is scheduled to be completed in FY15.

Airport Operating and Maintenance Fund – This fund accounts for the operating and maintenance expenses of the airport system. The largest line item in this fund is the $182,680 interfund transfer to the Airport Capital Improvement fund for the Village’s local matching funds for the various grant projects included in the FY13 budget totaling $3.8 million. Factoring out the interfund transfer would result in an increase of $24,190 or 7.4% in the fund balance. Funds are being accumulated in this fund for the local match portion of future airport capital improvement grant projects.

Health Insurance Fund – This fund accounts for the Village’s partially self-funded medical and dental insurance plans. The fund balance is projected to decrease by $32,060 as of December 31, 2013. The Village’s funding level for this fund for FY13 has been established at a rate that will result in an expected decrease to the fund balance to reduce it to a level closer to the 25% reserve requirement in order to avoid accumulating excess reserves.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET CAPITAL OUTLAY SUMMARY

Administration Public Works - Public Properties Digital Color Copier $14,820 Upgrade Village Hall HVAC Controls $7,200 $14,820 Replace Boiler at 9017 Haligus $5,500 Community Development Replace Three Furnaces & 1 A/C Unit at PD $24,500 New Department Vehicle $16,000 Replace Carpet for Vinyl Tile LL Village Hall $11,500 $16,000 Upgrade the Bathrooms at 2 East Oak $11,000 Management Information Systems Upgrade the Village Hall Generator Capabilities $5,600 Computer Laptops $8,170 Upgrade 7 VVT Actuators and Thermostats at VH $17,530 MS Office 2010 Enterprise Licensing $18,820 Upgrade Video Security Systems for the Village $13,530 $26,990 Drainage Improvements at Police Department $14,000 Parks & Recreation - Parks Utility Landscaping Vehicle $9,500 Asphalt Replacement $11,500 Ice Machine $3,110 ITB Thorguard System $6,030 Community Information Sign $17,390 Sunset #2 ADA Drinking Fountain $2,800 3/4 Pick Up Truck w/ Plow and Tommygate $45,000 Drinking Fountain at Ryder Park $2,500 $185,360 Launch Pod Wet Play Area $50,000 MFT Fishing Pier at Barbara Key Park $16,200 General Street Resurfacing $826,000 Ford School Park Fence Replacement $6,400 $826,000 Annex Play Area Fence $5,300 Water O & M $100,730 Water Main Replacement Program $900,000 Police Department Hi-E Dry Dehumidifier $6,450 Kenwood Portable Radio (4) $6,240 Replacement Copier for Public Works $5,000 Dispatch UPS Internal Battery $7,800 HACH DR890 Colorimeter $2,300 Canon XA10 Digital Camcorder $2,500 Ultrasonic Flow Meter $6,150 Cardiac Science AED Replacements (2) $2,200 Griswold Flow Control Valve $1,500 Duracraft Enclosed Supply Trailer $1,800 Chlorine Cylinder Scales $4,800 Touchprint TPE5600 Livescan Machine $27,700 Computer Laptop $330 TLTI Impulse 200LR Accident Mapping Laser $6,490 Cartegraph Cartlite License Conversion $4,540 & Reconstruction Package MS Office 2010 Enterprise Licensing $1,780 Dell E6520 Laptops (3) $3,600 $932,850 HP 4510 Report Laserjet Printer $1,650 Airport Capital Improvement Photomodeler $1,150 Purchase Property for Airport Entrance Rd $495,000 Workforce Central Scheduling Software $7,230 Extend Perimeter Fencing $348,100 (2) Police Chevrolet Tahoe's (4WD) $62,000 Construct Replacement Fuel Facility $267,000 (2) Police Chevrolet Tahoe's (2WD) $51,000 Construct West Terminal Apron, Phase 1 $2,057,660 $181,360 $3,167,760 Public Works - Administration Airport O & M Replacement Copier for Public Works $5,000 Computer Laptop $660 Cartegraph Cartlite License Conversion $4,540 MS Office 2010 Enterprise Licensing $90 $9,540 $750 Public Works - Streets Fuel System Upgrade $41,000 Replacement Traffic Counters $9,500 General Fund Capital Total: $717,300 Air Conditioning Recharge Machine $5,000 Asphalt Crack Router $11,000 Other Funds Capital Total: $4,927,360 Mechanic's Lift $43,000 1 1/2 Ton Dump Truck w/ Plow & Spreader $73,000 $182,500

Total Capital Outlay: $5,644,660

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET CAPITAL OUTLAY SUMMARY

The impact on the operating budget is analyzed prior to moving forward with any capital improvement project. The following five programs are included in the current fiscal year budget:

1. Park System Improvements: $100,730 in capital improvements to parks has been budgeted which includes $11,500 for asphalt replacement at Leroy Guy Park and Sunset Park; $6,030 for the installation of a Thor Guard weather warning system; $5,300 for the installation of drinking fountains at Ryder Park and Sunset Park; $50,000 for the installation of a launch pod wet play area; $16,200 for the installation of a fishing pier at Barbara Key Park; and $11,700 for fencing at Ford School Park and the Preschool Annex Play Area. Annual operating costs for these park improvements are estimated to increase by $1600 to $1900.

2. Facility Improvements - $110,360 has been budgeted in FY13 for improvements to facilities. $24,730 has been included to upgrade the Village Hall HVAC controls, software, actuators, and thermostats. $5,500 has been included to replace the boiler at the 9017 Haligus Road rental property. $24,500 has been included to replace three furnaces and one air conditioning unit at the Police Department. $11,500 has been included to replace the carpet with vinyl tile in the lower level of Village Hall. $11,000 had been included to upgrade the bathrooms at the 2 East Oak Street facility. $5,600 has been included to upgrade the Village Hall generator capabilities. $13,530 has been included to upgrade the video security systems for the Village. Finally, $14,000 has been included for drainage improvements at the Police Department. The furnace replacements are necessary due to life safety issues with the heat exchangers; however, increased efficiency will result in some small savings from energy use. The net annual operating cost decreases for these projects are estimated to be $6,000 to $8,000.

3. Street & Bridge Improvements – $1,029,300 has been budgeted for street and bridge improvement projects in the Motor Fuel Tax Fund. The annual street resurfacing program, budgeted at $877,300 for FY13, is undertaken to extend the life of the pavement between reconstruction periods. A total of thirteen street sections are included in the FY13 street resurfacing program. Since all of these projects are funded by motor fuel tax funds, there will be no negative impact on the operating budget to complete these projects because the Village allocates motor fuel tax revenue entirely towards capital improvement projects. In fact, all of these projects will result in a favorable impact to the operating budget after completion because of the decreased need for maintenance efforts. Annual savings to the operating budget are estimated to be in the range of $5,000 to $8,000. The remaining $152,000 included in the Motor Fuel Tax Fund budget for FY13 is for engineering costs for the Hilltop Drive and Jessie Road bridge replacement projects for which construction will occur in FY14.

4. Water Transmission System Improvements: $1,041,660 has been allocated for water main replacements to maintain the existing infrastructure and provide increased fire protection capacity throughout the Village. By replacing older water mains, maintenance and repair efforts will be significantly reduced. Savings to the operating budget are expected in numerous areas such as lower costs for repair parts and contractual repairs. It will also reduce the number of water main breaks created by the aged infrastructure and brittle nature of the pipe installed. Annual savings to the operating budget are estimated to be in the range of $5,000 to $7,000. 27

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET CAPITAL OUTLAY SUMMARY

5. Airport Improvements –$3,785,580 has been budgeted for improvements at the Lake in the Hills airport. This year’s projects include land acquisition for the new airport entrance road ($560,500), extending the perimeter fencing ($428,700), constructing a replacement fuel facility ($300,000), and constructing the West Terminal Apron, Phase 1 ($2,496,380). All of these projects are leveraged with federal and state grants. The Village’s share for the capital outlay portion of these projects is only $182,680 or 4.8% of the total cost. The other $3,602,900 will be funded via federal and state grants administered by the Illinois Department of Transportation. The completion of these four projects is expected to increase annual operating costs by $100 to $300.

28 La Buy Park, 35 Hilltop Drive, is part of the estate of prominent Chicago attorney Walter J. La Buy, who purchased the property prior to 1923, for hunting and fishing. The stone wall seen in the background is part of the dam that was constructed to create a lake. Amenities at the park include a playground, bike rack, overlook, and limited parking.

29 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

GENERAL FUND REVENUES Property Taxes 1100.30110 Property Tax - Corporate 2,955,300 2,913,813 2,626,869 2,504,790 2,464,960 2,464,960 1100.30120 Property Tax - IMRF 329,827 359,601 468,772 477,040 465,810 465,810 1100.30130 Property Tax - Police Protection 619,672 634,963 616,148 587,510 578,160 578,160 1100.30140 Property Tax - Police Pension 750,288 911,933 961,269 932,540 913,030 913,030 1100.30150 Property Tax - Audit 9,001 9,003 9,670 9,700 10,840 10,840 1100.30160 Property Tax - Insurance & Tort 109,950 130,191 168,532 181,770 181,440 181,440 1100.30170 Property Tax - Street & Bridge 0 1010000 1100.30180 Property Tax - ESDA 3,135 3,0030000 1100.30190 Property Tax - FICA 499,733 510,772 595,206 595,670 608,640 608,640 1100.30200 Property Tax - Crossing Guards 8,001 9,0030000 1100.30210 Property Tax - Unemployment Ins. 1,006 5000000 1100.30220 Property Tax - Worker's Comp. 119,934 140,189 175,582 261,210 260,730 260,730 1100.30230 Property Tax - Road & Bridge 171,426 175,959 181,298 184,710 182,160 182,160

Total Property Taxes 5,577,272 5,799,029 5,803,347 5,734,940 5,665,770 5,665,770

Other Taxes 1100.30310 Sales Tax 1,957,450 2,115,982 2,315,114 2,370,250 2,393,950 2,393,950 1100.30320 Home Rule Sales Tax 690,826 940,832 1,225,340 1,248,180 1,260,660 1,260,660 1100.30350 Use Tax 353,759 394,911 424,051 431,390 456,420 456,420 1100.30510 Utility Tax 111 254 37000 1100.30610 Simplified Telecommunications Tax 1,003,655 963,719 923,246 895,420 859,600 859,600 1100.30710 Income Tax 2,372,940 2,297,709 2,282,179 2,504,230 2,566,830 2,566,830 1100.30810 Personal Property Replacement Tax 7,030 6,599 6,179 5,810 5,920 5,920 1100.30910 Charitable Games/Pull Tabs Tax 2,249 2,196 2,155 2,000 2,000 2,000

Total Other Taxes 6,388,020 6,722,200 7,178,302 7,457,280 7,545,380 7,545,380

License & Permits 1100.31110 Business Licenses 6,294 6,102 5,752 6,310 6,300 6,300 1100.31120 Contractor Licenses 37,125 30,600 35,550 33,750 33,750 33,750 1100.31130 Vending Machine Licenses 2,990 2,180 2,850 2,500 2,500 2,500 1100.31140 Amusement Licenses 760 490 399 480 500 500 1100.31150 Vendor Licenses 600 890 838 1,140 1,000 1,000 1100.31160 Liquor Licenses 33,242 32,459 31,600 28,700 28,450 28,450 1100.31165 Tobacco Licenses 4,000 3,312 3,375 3,500 3,500 3,500 1100.31170 Garage Sale Licenses 4,780 4,270 3,670 3,700 3,700 3,700 1100.31510 Building Permits 108,988 84,033 182,823 60,000 79,650 79,650 1100.31520 Commercial Occupancy Permits 3,500 3,400 3,900 3,500 3,500 3,500 1100.31610 Lake Use Permits & Fees 24,776 28,365 24,989 30,000 27,000 27,000

Total Licenes & Permits 227,055 196,101 295,746 173,580 189,850 189,850

Intergovernmental Revenue 1100.32050 Grants 420,904 33,481 178,618 69,250 38,870 38,870

Total Intergovernmental Revenue 420,904 33,481 178,618 69,250 38,870 38,870

Charges for Services 1100.33110 Filing/Grading/Other Fees 8,009 8,424 13,420 10,700 11,720 11,720 1100.33120 Planning & Zoning Hearing Fees 4,940 6,924 4,650 3,500 3,500 3,500 1100.33130 Road Impact Fees 3,909 1,675 76,478 1,150 690 690 1100.33140 Public Building Fees 3,909 1,675 76,478 2,250 3,440 3,440 1100.33170 Annexation Fees 0 0 0 18,880 0 0 1100.33180 Administrative/Platting Fees 8,870 0 19,200 27,300 2,100 2,100 1100.33190 Cable/Video Provider Fees 313,716 345,139 379,822 404,560 414,180 414,180 1100.33195 Natural Gas Franchise Fees 53,163 50,067 45,251 35,960 33,800 33,800 1100.33210 Special Police Detail 240 360 1,755 400 50 50 1100.33220 PD Dispatch Services 178,082 181,680 294,438 299,920 302,920 302,920 1100.33310 Sales/Commission Fees 00003,2003,200 1100.33410 Park Programming / Funding Fees 438,712 429,326 498,618 490,750 536,000 536,000 1100.33420 Facility Rental Fees 54,522 70,361 71,464 60,000 62,000 62,000 1100.33430 Park Fees 0 0 252,340 13,250 43,700 43,700

Total Charges for Services 1,068,070 1,095,632 1,733,915 1,368,620 1,417,300 1,417,300 30 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Fines 1100.35110 Court Fines 404,802 328,211 367,988 407,790 415,940 415,940 1100.35210 DUI Fines 4,433 5,955 10,740 19,800 20,200 20,200 1100.35220 Vehicle Fines 12,990 13,021 14,371 17,640 18,000 18,000 1100.35310 Ordinance Violations 74,601 62,216 52,862 64,770 68,000 68,000 1100.35410 D.A.R.E. Fines 50000000 1100.35510 Liquor License Fines 28,85200000 1100.35610 Tobacco License Fines 2,700 2,063 1,955 770 1,000 1,000 1100.35710 Red Light Photo Enforcement Fines 114,938 86,128 61,785 79,500 81,000 81,000 1100.35750 Electronic Citation Fines 0 0 1,974 2,440 2,500 2,500 1100.35760 Warrant Execution Fees 0 0 0 700 840 840 1100.35810 Bail Bond Fees 4,770 4,410 4,620 4,400 4,500 4,500 1100.35910 Vehicle Impoundment Fees 104,000 109,505 108,425 111,500 113,000 113,000 1100.35920 Towing Service Fees 2,589 6,643 6,427 6,340 6,500 6,500

Total Fines 755,174 618,151 631,147 715,650 731,480 731,480

Interest 1100.36050 Interest Income 77,872 44,150 54,680 44,500 47,360 47,360

Total Interest Income 77,872 44,150 54,680 44,500 47,360 47,360

Miscellaneous Revenue 1100.39050 Miscellaneous Revenue 28,097 48,320 53,099 81,650 36,000 36,000 1100.39100 Rental Income 268,587 278,083 296,580 291,670 291,820 291,820 1100.39200 Donations/Sponsorships/Advertising 8,686 21,351 18,344 24,650 14,600 14,600 1100.39300 Sale of Surplus Property 131,098 52,785 11,449 22,260 10,900 10,900 1100.39410 Festival & Event Revenues 207,080 199,654 186,751 184,720 185,000 185,000 1100.39500 Insurance/Restitutions 177,132 47,352 89,653 115,370 50,000 50,000 1100.39800 Penalties & Interest 0 347 200 1,130 200 200

Total Miscellaneous Revenue 820,680 647,893 656,075 721,450 588,520 588,520

Interfund Transfers 1100.39900 Interfund Transfers 27,503 27,501 27,500 27,520 27,520 27,520

Total Interfund Transfers 27,503 27,501 27,500 27,520 27,520 27,520

Total General Fund Revenues 15,362,550 15,184,136 16,559,330 16,312,790 16,252,050 16,252,050

Expenditures Property Taxes $5,665,770General Fund Revenues Income Taxes $2,566,830 Sales Tax $2,393,950 Interest Income Fines Home Rule Sales T Charges for Services$1,260,660 Miscellaneous Telecommunicatio $859,600 Interfund Transfers Other Taxes Grants $464,340 License & PermitLicenses & Permits $189,850 Grants $38,870 Charges for Servic Other Taxes $1,417,300 Property Taxes Fines $731,480 Interest Income $47,360 MiscellaneousTelecommunications Tax $588,520 Interfund Transfer $27,520 $16,252,050 Sales Tax Income Taxes Home Rule Sales Tax

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

Property Taxes

This revenue is derived from a tax levy on real estate within the corporate limits of the Village of Lake in the Hills. The McHenry County Treasurer is responsible for collecting and remitting the taxes to the Village throughout the year. A 1.2% decrease in the tax levy is being proposed which is projected to result in a total of $5,665,770 in real estate tax revenue in 2013 based on a collection rate of 99.82% of the levy amount. This total includes the estimated Algonquin and Grafton Township road and bridge transfers of $182,160. The Village’s levy for 2012 is proposed to be reduced to $5,493,530 from the 2011 levy amount of $5,560,260 which represents a $66,730 or 1.2% decrease.

Sales Taxes

A 7% base sales tax is collected on all retail sales within the Village. Each business then files a monthly sales tax return and remits the collected sales taxes to the State. The State then forwards each taxing district’s portion to each district on a monthly basis. The Village’s share of the base sales tax revenue is 1%. For fiscal year 2013 we are projecting a slight 1% increase in base sales tax revenue to $2,393,950 based on the economy continuing on a slow path to recovery from the recent recession.

Home Rule Sales Tax

Effective July 1, 2006, the Village imposed a 0.5% home rule sales tax on all retail sales within the Village. The home rule sales tax rate was increased to 0.75% effective July 1, 2010. This tax is collected on sales of general merchandise only and is not collected on sales of food, drugs, or tangible personal property that is required to be licensed or registered with the State of Illinois. Total projected home rule sales tax revenue for FY13 is $1,260,660 which is based on a 1% increase to account for the slow recovery from the recession.

Use Tax

Use tax is a tax imposed on the privilege of using, in the State of Illinois, any item of tangible personal property that is purchased anywhere at retail. This revenue source is collected by the State and forwarded to the Village on a per capita basis. For the 2013 fiscal year, a 5.8% increase is projected based on the Illinois Municipal League’s estimated increase in per capita revenue to $15.80. This is projected to result in $456,420 in use tax revenue for 2013.

Simplified Municipal Telecommunications Tax

The Simplified Municipal Telecommunications Tax became effective January 1, 2003. Legislation passed by the State of Illinois combined the utility tax on telecommunications and the infrastructure maintenance fee into one simplified tax. This tax is now administered by the Illinois Department of Revenue in much the same manner as sales taxes are. Telecommunications providers file a monthly tax return and remit the collected taxes to the State. The State then forwards each taxing district’s portion to each district on a monthly basis. The current rate for the Simplified Municipal Telecommunications Tax in the Village is 6%

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

which replaced the 5% utility tax on telecommunications as well as the 1% infrastructure maintenance fee. A total of $859,600 in revenue is projected for the 2013 fiscal year which is based on a 4% decrease due to increased competition for cellular and internet based telephone service.

Income Tax

This revenue source is collected by the State and forwarded to the Village on a per capita basis. For fiscal year 2013, the Illinois Municipal League is projecting a 2.5% increase in the per capita income tax distribution which will result in $2,566,830 in income tax revenue.

Personal Property Replacement Tax

Personal property replacement taxes are revenues collected by the State of Illinois and paid to local governments to replace money that was lost when the powers to impose personal property taxes on corporations, partnerships, and other business entities was taken away from local governments. For fiscal year 2013 we are projecting $5,920 in personal property replacement tax revenue based on the Illinois Municipal League’s estimated 2% increase in this revenue source.

Charitable Games/Pull Tabs Tax

Charity gaming taxes are imposed by the State of Illinois on bingo licenses, charitable games licenses, and pull tabs/jar games licenses issued by the State. A portion of the proceeds are distributed back to municipalities for law enforcement purposes based on the number of licenses issued within each municipality. For the 2013 fiscal year, $2,000 is projected to be received from the State based on the same number of licenses being issued as there were in the past few years.

Business Registrations

All businesses located within the Village must register their business with the Village. The registration fee is $10.00 for each business and a total of $6,300 is expected to be collected in the 2013 fiscal year based on an estimated 630 business registrations.

Contractor Licenses

All building contractors (other than plumbing contractors) doing business within the Village are required to obtain a building contractor’s license. The fee for each license is $75.00 and a total of $33,750 is projected to be received in the 2013 fiscal year based on 450 contractor’s licenses being issued.

Vending Machine Licenses

All vending machines located within the Village must be licensed at a cost of $30.00 per machine. Reduced fees are available to not-for-profit organizations. A total of $2,500 is

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

expected to be collected in the 2013 fiscal year based on existing vending machine licenses issued.

Amusement Licenses

Electronic or mechanical amusement devices located within the Village must be licensed at a cost of $30.00 per device. Reduced fees are available to not-for-profit organizations. A total of $500 is expected to be collected in the 2013 fiscal year based on no increase in the number of amusement licenses being issued.

Vendor Licenses

Each food vendor using a vehicle for the storage or carrying of food products for sale at retail upon the streets of the Village is required to be licensed. The cost of the license is $100.00 for each owner plus $50 for each food product vehicle operated. A total of $1,000 is expected to be received in the 2013 fiscal year.

Liquor Licenses

This revenue source is based on the current liquor licenses authorized by the Village – six Class A licenses, one Class A-1 license, nine Class B licenses, two Class C licenses, one Class D license, one Class E license, one Class F license, and one Class BWT licenses. The total revenue generated by these licenses for the 2013 fiscal year will be $28,450 which includes $350 for miscellaneous fees collected for picnics and other events where alcohol is served.

Tobacco Licenses

A tobacco dealer’s license is required in order to sell or offer for sale at retail in the Village any tobacco or tobacco product. The cost of each license is $250 which is projected to result in $3,500 in revenue for the 2013 fiscal year based on fourteen tobacco licenses being issued.

Garage Sale Licenses

A $5.00 garage sale license is required whenever a garage sale takes place within the Village. A total of 740 garage sales are projected for the 2013 fiscal year resulting in $3,700 in revenue. This is based on no increase in the number of garage sale licenses being issued.

Building Permits

Building permit fees for the 2013 fiscal year are based on the construction of twelve new homes and two commercial developments in addition to the permits issued to existing homes for remodeling, decks, fences, etc. New home construction is estimated by asking each developer how many homes they expect to construct in fiscal year 2013. A total of $79,650 in building permit fees is being projected for the 2013 fiscal year.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

Commercial Occupancy Permits

Thirty-five commercial occupancy permits are projected to be issued in fiscal year 2013. The fee for each commercial occupancy permit is $100 resulting in a total of $3,500 in revenue projected for FY13.

Lake Use Permits & Fees

This revenue source is generated by the sale of lake use tags, daily lake use fees, boat use tags, boat storage slips, and paddle boat rentals. Lake use tags cost $40 per year for residents, $30 per year for households with seniors 55 years and older, and $60 per year for non-residents, while daily fees are $2 per person for residents and $5 per person for non-residents. Boat use tags cost $10 for residents and $7 for households with seniors 55 years and older, while non-residents are charged a $15 daily boat launching fee. Boat slips cost $20 for residents and $15 for households with seniors 55 years and older. Based on an average summer season from a weather perspective, a total of $27,000 in revenue is projected for the 2013 fiscal year. This represents a 10% reduction from the increased revenue collected in FY12 as a result of the drought conditions.

Grant Revenue

Grant revenue anticipated for the 2013 fiscal year totals $38,870 and can be summarized as follows:

• Body Armor Grant $ 810 • Senior Services Grant $ 970 • Tobacco Enforcement Grant $ 1,210 • IEMA CERT Grant $ 4,000 • Urban and Community Forestry Grant $15,000 • Traffic Enforcement Grant $16,880

Filing, Grading & Other Fees

This line item accounts for funds received from developers for grading reviews ($2,480), filing fees for tentative & final plans ($3,000), and staff review reimbursements ($6,240). A total of $11,720 in revenue is projected to be received in fiscal year 2013 based on current development estimates.

Planning & Zoning Hearing Fees

This line item accounts for the fees collected from developers and residents who request hearings for variations, conditional uses, and re-zonings. A total of $3,500 is expected to be collected during the 2013 fiscal year via an estimated one hearing at $550, five hearings at $510 each, and four hearings at $100 each.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

Road Impact Fees

This line item accounts for road maintenance fees collected at the time of building permit issuance and cul-de-sac/eyebrow fees collected as a condition of a final plat of subdivision. For the 2013 fiscal year, $690 is projected to be received in road maintenance fees from the Greenshire development.

Public Building Fees

Public building fees are collected at the time of building permit issuance as outlined in annexation agreements. These fees are designated for capital expenditures in the Public Works Department due to the impact of a subdivision or development. A total of $3,440 is anticipated to be received in fiscal year 2013 from the following developments: Greenshire ($690) and Lakes of Boulder Ridge ($2,750).

Administrative/Platting Fees

This fee is the combination of the prior subdivision acreage fee and subdivision administration fee and is used to cover the costs to the Village for improvements within an approved subdivision, and to cover the administrative costs incurred by the Village. A total of $2,100 is projected to be collected in fiscal year 2013 from The Grove Mart development.

Cable/Video Provider Fees

Cable/video provider fees are based on 5% of the gross revenues collected by the cable/video service provider. $414,180 in revenue is projected for the 2013 fiscal year based on historical receipts. This represents a 2.4% increase from last fiscal year’s estimated revenue.

Natural Gas Franchise Fees

This $33,800 revenue source is the value of the free therms of natural gas the Village is eligible to receive from the franchise agreement with NICOR. In lieu of receiving free gas service at certain Village buildings, the Village has chosen to receive an annual payment based on the value of the free therms. The FY13 estimated revenue represents a 6% reduction from the revenue collected in FY12 due mainly to the declining three-year average cost of natural gas.

Special Police Detail

This line item accounts for revenues received for providing special police services to businesses on an as needed basis. A total of $50 is projected to be received in fiscal year 2013 based on the Police Service agreement with the Boulder Ridge homeowners associations.

PD Dispatching Services

This line item accounts for the revenue received for providing dispatching services to other municipalities. A total of $302,920 is projected to be received for the 2013 fiscal year -

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

$140,818 from the Village of Huntley, $49,405 from the Village of Fox River Grove, $110,286 from the City of Marengo, and $2,411 from the Village of Union. These figures are based on an estimated increase of 1% in the consumer price index.

Sales/Commission Fees

The Village receives a host benefit fee of $0.80 per ton of recycled material produced at the asphalt shingle recycling facility located off of Illinois Route 31. Based on an estimated 400 tons of material being produced in 2013, an estimated $3,200 is projected as revenue for FY13.

Park Programming/Funding Fees

This line item accounts for registration fees received for Parks & Recreation programs. A total of $536,000 is projected to be received in the 2013 fiscal year which is an increase of 9.2% over last fiscal year’s estimated revenue. Increases in registrations are expected due to increased marketing efforts for park programs and the addition of an additional preschool location at 2 East Oak Street. Additionally, program fees are reviewed and adjusted on an annual basis as appropriate.

Facility Rental Fees

This line item accounts for the revenue received from the rental of Village facilities such as the Village Hall Community Room, Village Hall Multi-Purpose Room, Village Hall Classroom, LaBahn-Hain House, Indian Trail Beach Shelter, and park amenities at Barbara Key Park, Larsen Park, Leroy Guy Park, and Sunset Park. This line item also accounts for the payments received from affiliate groups such as the YAA, ALITHSA, Falcon Football, Falcon Cheer, Cricket, American Legion, and LITHSAO. A total of $62,000 is projected to be received in the 2013 fiscal year based on the current rental rates in effect.

Park Fees

Park fees are collected at the time of building permit issuance as outlined in annexation agreements. A total of $43,700 is anticipated to be received in fiscal year 2013 for the following developments: Greenshire ($5,690) and Lakes of Boulder Ridge ($38,010).

Court Fines

Court fines are collected by McHenry County and forwarded to the Village based on violations reported by the Police Department. A total of $415,940 is projected to be received for the 2013 fiscal year which represents a 2% increase from the FY12 estimated revenue of $407,790.

DUI Fines

This line item accounts for DUI fines collected by McHenry County and forwarded to the Village based on DUI violations reported by the Police Department. A total of $20,200 is projected to be collected in the 2013 fiscal year in connection with DUI violations.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

Vehicle Fines

Effective January 1, 2007, a police vehicle fee of $25.00 is assessed to any person who receives a disposition of court supervision. $20.00 of the fee goes to the arresting agency, $4.50 goes to the Circuit Clerk, and $0.50 goes to the State’s Prisoner Review Board. The revenue must be used for the acquisition or maintenance of police vehicles. A total of $18,000 is projected to be collected in the 2013 fiscal year based on the estimated number of court supervision cases.

Ordinance Violations

This line item accounts for the revenue generated from the issuance of “P” tickets by the Police Department and the Community Development Department. A total of $68,000 in revenue is projected for the 2013 fiscal year based on estimated local ordinance violations. This represents a 5% increase over the FY12 estimated revenue for ordinance violations.

Tobacco License Fines

A total of $1,000 is projected to be received in fiscal year 2013 as the result of fines levied in connection with tobacco sales violations based on historical revenue.

Red Light Photo Enforcement Fines

This revenue source is collected in connection with violations occurring at the one traffic light in the Village (Randall Road and Acorn Lane) equipped with recording equipment. A total of $81,000 is expected to be received in fiscal year 2013 which is a 1.9% increase over last fiscal year’s revenue.

Electronic Citation Fees

Effective January 1, 2011, an electronic citation fee of $5.00 is assessed in any traffic, misdemeanor, municipal ordinance, or conservation case upon a judgment of guilty or grant of supervision. $2.00 of the fee goes to the arresting agency and $3.00 goes to the Circuit Court Clerk. The revenue must be used to defray expenses related to the establishment and maintenance of electronic citations. A total of $2,500 is projected to be collected in the 2013 fiscal year in electronic citation fees.

Warrant Execution Fees

This line item accounts for warrant execution fees collected by McHenry County and forwarded to the Village on a monthly basis. A total of $840 is projected to be collected in the 2013 fiscal year in connection with warrant execution fees.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

Bail Bond Fees

A $30 bail bond fee is collected from every arrest that does not involve the towing of a vehicle. This fee is expected to generate a total of $4,500 in fiscal year 2013 based on the estimated number of arrests in FY13 that will not involve the towing of a vehicle.

Vehicle Impoundment Fees

A vehicle impoundment fee of $500 is collected from every arrest that requires the towing of a vehicle. This fee is expected to generate a total of $113,000 in fiscal year 2013 based on the estimated number of arrests in FY13 that will involve the towing of a vehicle.

Towing Services Fee

The Village began collecting this fee in July 2009 effective with the award of a contract for police towing services. The Village collects 10% of the towing, storage, mileage and other fees collected in connection with towing services provided due to arrests, traffic accidents, motorist assists, etc. In fiscal year 2013, a total of $6,500 is projected to be collected from this revenue source based on the estimated number of towing incidents.

Interest Income

All funds collected that are not immediately required to fund operations are invested in accordance with the investment policy of the Village. A total of $47,360 in interest income is projected for the 2013 fiscal year based on an average investment rate of 0.5%.

Miscellaneous Revenue

This line item accounts for miscellaneous revenue received by the Village. For fiscal year 2013, the following miscellaneous receipts totaling $36,000 are anticipated:

• Administrative Invoicing Fees - $6,500 • Alarm Monitoring Fees - $ 85 • Background Checks - $1,200 • Copies - $1,400 • Credit Card Reward Point Redemptions - $2,000 • Flexible Spending Plan Forfeitures - $1,000 • ILEAS Training Reimbursements - $8,000 • Jury Duty Fees - $ 85 • Map Sales - $ 20 • Miscellaneous Revenue - $ 500 • Office Supplies Rebates - $ 200 • Overweight/Overdimension Permits - $3,500 • Parking Permits - $ 210 • Police Training Act Reimbursements - $1,050

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

• Returned Check Fees - $ 400 • Ribfest Support Services Reimbursements - $4,350 • Sale of Scrap Metal - $2,000 • Sale of Used Oil - $ 500 • Sex Offender Registration Fees - $ 400 • Solicitors Permits - $1,100 • Subpoena Fees - $1,500

Rental Income

$291,820 is scheduled to be received during fiscal year 2013 as a result of rental agreements. The first U.S. Cellular site/license agreement will generate $30,810; the second U.S. Cellular site/license agreement will generate $31,682; the AT&T/Cingular Wireless agreement will generate $31,682; the first T-Mobile agreement will generate $31,682; the second T-Mobile agreement will generate $36,498: the Cricket Communications agreement will generate $31,682; the DLS agreements for wireless internet access antennas on water towers will generate $26,000; the horse stables property is expected to generate $20,000 based on a projected occupancy beginning in May 2013; the Susong House lease will generate $16,212; 290 Indian Trail will generate $17,556; the Larsen House will generate $18,000; $5 is scheduled to be received from the Food Pantry; and $11 is scheduled to be received for three storage sheds (YAA-$1, YAA at Sunset Park-$5, and Jr. Eagles-$5).

Donations/Sponsorships/Advertising

This line item accounts for donations and contributions received by the Village for vendor sponsorships for various programs such as the Run Thru The Hills and Splish, Splash, Dash events ($3,700), program donations ($200), and seasonal brochure advertising revenue ($10,700). A total of $14,600 is anticipated to be received for the 2013 fiscal year based on current sponsorship and advertising levels.

Sale of Surplus Property

This line item accounts for the sale of surplus equipment such as outdated computer equipment, seized vehicles awarded to the Village, etc. A total of $10,900 is projected to be received in the 2013 fiscal year based on the sale of the following equipment:

PW Copy Machine (50%) - $ 50 Fuel System - $ 100 VH Copy Machine - $ 200 Miscellaneous Electronic Equipment - $ 300 One Comm. Dev. Dept. Vehicle - $1,250 Two Pick-Up Trucks - $4,000 Four Squad Cars - $5,000

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND REVENUES

Festival & Event Revenues

The 2013 Summer Sunset Festival is expected to generate $185,000 in revenue which is similar to the $184,720 generated in FY12.

Insurance/Restitutions

This line item accounts for the receipt of payments from insurance companies or restitution payments received from the court for damage to Village property. A total of $50,000 is expected to be received for the 2013 fiscal year based on historical averages.

Penalties & Interest

This line item accounts for penalties assessed for late payments received in connection with lease payments. A total of $200 is projected to be received in FY13.

Interfund Transfers

This line item accounts for the $27,520 in annual payments required from Special Service Area #10 ($20,010) and Special Service Area #14 ($7,510) for the Village to maintain the infrastructure and fund its replacement in future years.

41 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

GENERAL FUND SUMMARY

TOTAL REVENUES 15,362,550 15,184,136 16,559,330 16,312,790 16,252,050 16,252,050

EXPENDITURES

Executive 107,221 92,456 94,826 98,350 105,240 105,240 Administration 442,698 428,513 439,933 456,570 495,100 495,100 Community Development - Admin. & Planning 264,633 267,164 267,686 267,190 285,530 285,530 Community Development - Building & Zoning 421,492 381,511 341,716 321,260 345,790 345,790 Finance 586,700 583,245 554,358 590,230 609,820 609,820 Management Info. Systems 144,208 136,597 89,508 109,710 140,670 140,670 Parks & Recreation - Administration 278,018 280,525 282,541 294,350 306,260 306,260 Parks & Recreation - Parks 1,185,194 562,939 509,150 584,720 509,040 553,610 Parks & Recreation - Rec. & Beaches 760,373 728,361 746,026 797,920 863,680 863,680 Police- Police Commission 2,743 9,440 896 1,840 13,850 13,850 Police - Administration & Operations 6,575,795 6,853,605 6,868,991 7,296,470 7,584,910 7,584,910 Public Works-Administration 275,542 273,891 273,804 275,920 270,920 270,920 Public Works-Streets 1,363,216 1,161,815 1,157,371 1,496,100 1,858,650 1,831,650 Public Works-Public Properties 1,421,530 1,346,183 1,479,781 1,358,000 1,251,890 1,251,890 Prof.Contractual Svcs. - Engineering 13,203 14,420 22,789 38,760 16,310 16,310 Prof.Contractual Svcs. - Legal 135,079 140,076 120,389 131,680 118,400 118,400 Insurance and Tort 318,193 352,190 517,479 439,970 474,800 474,800 Interfund Transfers 993,217 981,992 1,026,464 983,200 2,502,490 2,502,490

TOTAL EXPENDITURES 15,289,056 14,594,923 14,793,708 15,542,240 17,753,350 17,770,920

Excess (Deficiency) of Revenues Over Expenditures 73,494 589,213 1,765,622 770,550 (1,501,300) (1,518,870)

Available Fund Balance at start of Fiscal Year 4,761,398 4,202,156 4,760,728 6,537,508 7,308,058 7,308,058

Net Decrease (Increase) in Assets (632,736) (30,642) 11,158000

Available Fund Balance at end of Fiscal Year 4,202,156 4,760,728 6,537,508 7,308,058 5,806,758 5,789,188

Operating Reserve 3,918,750 3,822,264 3,648,731 3,698,427 3,885,560 3,885,560

Net Available Fund Balance at end of FY 283,406 938,464 2,888,777 3,609,631 1,921,198 1,903,628

Expenditures General Fund Expenditures Executive $105,240 Executive Administration Interfund$495,100 Transfers Administration Community DevelInsurance and Tort $631,320 Community Development Finance $609,820 Finance Prof.Contractual Svcs. ‐ Management Infor $140,670 Management Information Legal Systems ParksProf.Contractual & Recreatio nSvcs. ‐ $1,678,980 Police EngineeringDepartment $7,598,760 Public Works Dep $3,381,460 Parks & Recreation Prof.Contractual S $16,310 Department Prof.Contractual S $118,400 InsurancePublic and WorksTort Department $474,800 Police Department Interfund Transfer $2,502,490 $17,753,350

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET GENERAL FUND – FUND BALANCE

Available Fund Operating Net Available Fiscal Year Balance Reserve Fund Balance 2006 $5,494,895 $3,267,551 $2,227,344 2007 $4,806,547 $3,623,469 $1,183,078 2008 $4,761,398 $3,934,440 $826,958 2009 $4,202,156 $3,918,750 $283,406 2010 $4,760,728 $3,822,264 $938,464 2011 $6,537,508 $3,648,731 $2,888,777 2012 $7,308,058 $3,698,427 $3,609,631 2013 $5,789,188 $3,885,560 $1,903,628

Available Fund Operating Net Available $8,000,000 Balance Reserve Fund Balance

$7,000,000

$6,000,000

$5,000,000

$4,000,000

$3,000,000

$2,000,000

$1,000,000

$0 2006 2007 2008 2009 2010 2011 2012 2013

43 Woods Creek Lake is the largest of the 4 lakes within the Village, with two swimming areas (Indian Trail Beach and Butch Hagele Beach), paddle-boat and kayak rentals, fishing, and a variety of summer beach activities provided by the Parks & Recreation Department.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET EXECUTIVE DEPARTMENT NARRATIVE

The Executive Department consists of the elected officials of the VVillage, which serves, primarily, as the legislative body of the Village. The Village President, Village Clerk and six Trustees are elected at large from the citizen population. The Village President and the Board of Trustees are responsible for all legislative matters and public policy determinations. The Village President presides over Board meetings and the six Trustees determine policy as expressed in ordinances and resolutions,, which muust be approved by majority vote. The Village Clerk is responsible for the provision of election services and to draft the minutes of meetings of the Board of Trustees.

Goals and Objectives ¾ Enact legislation necessary for the effective management of Village activities and operations. ¾ Maintain the vital records of the Village according to the Local Records Act. ¾ Process Freedom of Information Act requests, including generating the necessary paperwork in a timely manner as required by law. ¾ Process licenses and applications including liquor licenses, electronic/mechanical amusement device licenses, and ice cream vendor licenses.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Resolutions Adopted 22 14 18 20 20 Ordinances Adopted 74 74 50 70 70 Number of FOIA Requests Processed 243 349 280 350 350 Number of Passenger Vehicle 0 4 4 3 3 Company Licenses Number of Chauffeur’s Licenses 0 11 11 14 14 Number of Public Passenger Vehicle 0 10 10 17 17 Licenses Number of Liquor Licenses 24 24 23 22 22 Number of Tobacco Licenses 14 14 14 14 14

Budget Highlights The Department’s budget has been developed by concentrating on maintaining the current level of service. No new positions or capital items are being requested.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET EXECUTIVE DEPARTMENT NARRATIVE

Executive Department ‐ $105,240

$80,850 $100,000 $80,000 $60,000 $21,910 $40,000 $2,000 $20,000 $480 $0 $0 Personal Professional Contractual Commodities Capital Outlay Services Development Services

Personnel Summary 2009 2010 2011 2012 2013 Elected Officials Village President 1 1 1 1 1 Village Trustees 6 6 6 6 6 Village Clerk 1 1 1 1 1 Part-Time Employeees Secretary 1 1 1 0 0 Office Assistant 0 0 0 1 1

Capital Projects/Equipment No capital items are planned for in FY13.

46 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

GENERAL FUND Executive Department

Personal Services 105.41200 Salaries, Part-Time 21,193 15,329 16,004 14,700 16,700 16,700 105.41300 Salaries, Board & Commissions 52,425 49,325 52,450 54,080 55,200 55,200 105.41400 Salaries, Over-Time 0 0 473 70 0 0 105.42100 Employer Portion FICA 5,632 4,946 5,270 5,270 5,510 5,510 105.42200 IMRF - Benefit 3,191 3,237 3,364 3,030 3,410 3,410 105.42700 Other Employee Benefits 0 13 13 20 30 30

Total Personal Services 82,441 72,851 77,574 77,170 80,850 80,850

Professional Development 105.45100 Conferences, Schools, & Training 2,284 1,922 962 1,960 2,240 2,240 105.45200 Dues 14,476 11,728 10,712 10,790 11,240 11,240 105.45400 Travel Exp., Miles,Lodg,Meals 3,762 1,840 1,105 3,320 2,930 2,930 105.45500 Community Affairs, Meals-Awards 2,337 2,300 2,536 3,410 5,500 5,500

Total Professional Development 22,858 17,790 15,315 19,480 21,910 21,910

Contractual Services 105.52400 Medical Services 0 199 0 80 0 0 105.53400 Telephone 766 676 626 520 480 480

Total Contractual Services 766 875 626 600 480 480

Commodities 105.62200 Operating Supplies 707 605 811 500 1,400 1,400 105.62400 Uniforms and Protective Clothing 449 335 501 600 600 600

Total Commodities 1,156 940 1,312 1,100 2,000 2,000

Total Executive Dept. Expenditures 107,221 92,456 94,826 98,350 105,240 105,240

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET ADMINISTRATION DEPARTMENT NARRATIVE

The Administration Department is responsible for the general planning, organization and direction of the operating departments of the Village. Economic devellopment activities, public information and support services to the elected officials are conducted under the auspices of the Administration Department. In addition, the Village Administrator prepares the agenda for the Committee of the Whole and Board of Trustee Meetings.

Program Review Gordon Larsen Business Achievement Awardr Award program originally developed by the Business Relations Committee to recognize businesses within the community. Jersey Mike’s Subs received the 2012 award for their fundraising efforts for local schools and other charitable or non-profit organizations. In 2012 alone, Jersey Mike's had raised approximately $17,600 for the community.

Shop Lake in the Hills Program Residents are encouraged to register for the Shop Lake in the Hills program by submitting their email address through the Village’s website. This enables the residents to receive periodiic emails with discounts being offered by local businesses. The program allows loocal businesses a free avenue to market themselves to residents. In addition to the electronic offere that is sent, the Village also features the business sponsors on the website. In exchange, the Village requests that participating businesses display the Shop Lake in the Hills window clings and brb ochures that are meant to better educate the residents of the importance of keeping their shopping dollars local.

The program has grown significantly since it was first launcheed in June 2010. The first distribution went out to 102 registered email addresses. Two years later, the number has jumped to over 1000 email addresses. The Village anticipates this growth to continue, eestimating a total of 1110 email participants by the end of 2013. The number of business partners has increased to 68, with 23 of these businesses providing electronic offerrs to the parrtticipants.

Information Services Management Group The Information Systems Management Group (ISMG) consists of representatives from each department who interact with both the Village’s IT contractor and the Village employees to resolve technical issues and create long-term solutioons. The Administration Department oversees this group, ensuring that the goals presented by ISMG relate to the overall goals of the Village.

Village of Lake in the Hills Website The Administration Department continues to manage the content and design of the Village’s website. Features are continuously added to ensure the site operates as a successful communications tool.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET ADMINISTRATION DEPARTMENT NARRATIVE

Community Organizations The Administration Department plays a key communications role through its memberships with a variety of community organizations. The Administration Department currently holds key positions on the Chamber of Commerce (Board member), Lake in the Hills Rotary, and the DI300 Community Leadership Council.

Goals and Objectives ¾ Review organizational operating policies and procedures and update as necessary. ¾ Promote beneficial commercial and non-residential development of the Village. ¾ Explore various funding mechanisms for new prograams in the Village. ¾ Increase the number of Shop Lake in the Hills registrations and business partners by 10%. ¾ Increase the average number of unique visitors to the website and pageviews by 10%.

Performance Indicators estimated projected 2009 2010 2011 2012 2013 Village Print Newsletters 8 2 2 2 2 Village eNewsletters 50 52 60 60 64 Symposiums and Trade Shows 1 1 0 1 1 Business Relations Committee Mtgs. 12 10 8 6 0 Business Programs 8 3 2 4 2 Shop Lake in the Hills Business Partners 0 44 58 68 75 Shop Lake in the Hills Registrations 0 298 708 1009 1110 Website – Average Unique Visitors 7673 8470 10243 11706 12877 Website – Average Pageviews 28838 35502 38890 47056 51762

Budget Highlights The Department’s budget has been developed by concentrating on maintaining the current level of service. No new positions are being requested.

Administration Department ‐ $495,100

$415,430 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $46,130 $100,000 $13,220 $5,500 $14,820 $50,000 $0 Personal Professional Contractual Commodities Capiital Outlay Services Development Services

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET ADMINISTRATION DEPARTMENT NARRATIVE

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Village Administrator 1 1 1 1 1 Asst. Village Administrator 1 1 1 1 1 Administrative Assistant 1 1 1 1 1

Elected/Commissioned Officials Business Relations Committee 7 7 7 7 0 Members

Capital Projects/Equipment $14,820

Project/Purchase: Digital Color Copier Cost: $14,820 Image:

50 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Administration Department

Personal Services 110.41100 Salaries, Full-Time 275,908 276,159 275,101 283,650 293,860 293,860 110.41300 Salaries, Boards and Commissions 3,350 2,550 2,200 800 0 0 110.41400 Salaries, Over-Time 630 590 372 220 0 0 110.42100 Employer Portion FICA 19,245 18,920 18,974 19,420 20,200 20,200 110.42200 IMRF - Benefit 27,579 31,217 32,035 31,640 34,520 34,520 110.42500 Employee Health Insurance 48,555 51,446 53,684 54,880 57,300 57,300 110.42700 Other Employee Benefits 9,095 5,604 7,449 8,690 9,550 9,550

Total Personal Services 384,362 386,486 389,814 399,300 415,430 415,430

Professional Development 110.45100 Conferences, Schools, & Training 1,845 994 1,405 2,240 2,600 2,600 110.45200 Dues 1,360 2,747 3,172 3,040 3,070 3,070 110.45300 Publications & Subscriptions 966 981 1,028 1,030 1,230 1,230 110.45400 Travel Exp., Miles,Lodg,Meals 3,441 2,563 2,941 4,110 4,770 4,770 110.45500 Community Affairs, Meals-Awards 1,288 640 500 1,000 1,550 1,550

Total Professional Development 8,900 7,925 9,047 11,420 13,220 13,220

Contractual Services 110.51400 Maintenance, Machinery/Equip 2,165 2,382 2,620 2,890 2,290 2,290 110.52800 Other Professional Services 2,569 1,631 2,021 2,150 2,190 2,190 110.53400 Telephone 18,104 18,467 20,960 25,750 30,590 30,590 110.54100 Postage 7,734 3,856 3,549 3,830 3,980 3,980 110.54200 Publishing & Advertising 134 735 1,940 700 250 250 110.54300 Printing & Copying 12,596 3,757 5,017 6,470 6,830 6,830

Total Contractual Services 43,302 30,828 36,108 41,790 46,130 46,130

Commodities 110.61550 Supplies/Parts-Software 0 111 0 0 540 540 110.62100 Office Supplies 2,674 1,577 2,500 2,500 2,500 2,500 110.62200 Operating Supplies 1,444 1,062 2,073 1,200 2,100 2,100 110.62400 Uniforms and Protective Clothing 601 525 391 360 360 360

Total Commodities 4,718 3,274 4,964 4,060 5,500 5,500

Capital Outlay 110.81400 Equipment 69500014,82014,820 110.81550 Computer Software 72100000

Total Capital Outlay 1,41600014,82014,820

Total Admin. Dept. Expenditures 442,698 428,513 439,933 456,570 495,100 495,100

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT ADMIN. AND PLANNING NARRATIVE

The Community Development Department, Administration/Planning Division oversees land management activities in the Village as well as planning, organizing, administering, supervising and coordinating community development programs and activities. This Division is also responsible for administering the Village’s subdivision control ordinance, zoning ordinance and comprehensive plan and working with the elected and appointed bodies in the Village.

Program Review Development continued at a slow pace in 2012, however there were some significant projects in the Village that were either completed or proposed. The largest development project in the community in 2012 was the completion of The Residences of Lake in the Hills Senior Housing project at the northeast corner of Algonquin Road and Harvest Gate. The 92-unit independent care facility opened in March and offered high-end rental units to people over the age of 55 at affordable rates. The success of the senior housing project led to the developers proposing a Phase II to the project which would be a 60-unit apartment complex called The Villas of Lake in the Hills and would be located along the south side of Harvest Gate, across from Lincoln Prairie School. A Sketch Plan for the complex was presented to the Planning and Zoning Commission and Village Board in April and was looked on favorable by both bodies.

New commercial development is being proposed for the Lakewood and Algonquin Road area with the submittal of plans for a 4,000 sq. ft. gas station and 4,650 sq. ft. car wash along the north side of Algonquin Road, across from Wentworth Drive. The Glogovsky Oil Company is proposing the facility and a Sketch Plan was review by the Planning and Zoning Commission and Village Board in July. The zoning application and more detailed plans will be reviewed by the Village in the fall and winter with construction anticipating starting in early 2013. The Village also saw development activity on the east side of the community with the approval of an annexation agreement for an asphalt shingle recycling facility along the east side of Rt. 31. The facility will take in used asphalt shingles and physically process the materials into small granules for sale to asphalt paving companies to use on roadways. The lot to the north of the Autozone and Curtis Commercial Building at the northwest corner of Algonquin and Crystal Lake Roads is proposed for a 15,000 sq. ft. commercial building that will contain medical offices. CSC Commercial, Inc. received approval by the Village in September to amend the previously approved architectural elevations for the lot.

The Village continues to experience slow housing starts, however the Cheswick Place development completed their final two homes this year to complete the subdivision. In addition, the Lakes of Boulder Ridge project at the northwest corner of Frank and Algonquin Roads received approval by the Village in September to amend their annexation agreement to convert 24 duplex lots (48 units) into 37 new single-family lots. The developer anticipates this will increase homes sales in the Subdivision.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT ADMIN. AND PLANNING NARRATIVE

The Division hired a part-time Economic Development Coordinator in May of this year to focus on economic development efforts. A Strategic Plan for Economic Development was prepared and presented to the Village Board in August. The Plan includes goals related to initiating efforts to promote opportunities for commercial investment, identifying and promoting target areas throughout the community for best use retailers, and developing creative marketing materials and a database to support proactive recruitment efforts.

Since being hired, the Economic Development Coordinator has been updating and obtaining marketing materials and studies in the department and also created a new display board for conferences. Information about the development potential in the Village is continuing to be sent to commercial developers and businesses. The Coordinator has worked closely with local developers and property owners on their sites by discussing the status of their projects, future growth potential and best use strategies. In addition, he has attended events sponsored by the International Council of Shopping Centers (ICSC), which attract many retailers and developers and provides an opportunity for the Village to distribute information on our commercial sites.

Goals and Objectives ¾ Expand economic development efforts by communicating a pro-active approach to develop target areas in the Village with representatives of available sites, best fit retailers and investors. Increase economic development contacts by 20%. ¾ Employ effective multi-media outlets to promote economic opportunities in the Village. ¾ Utilize marketing materials and a database to support pro-active recruitment efforts. ¾ Expand efforts to work with adjoining municipalities in intergovernmental agreements regarding the sharing of resources and/or outsourcing our services. ¾ Work with elected/appointed officials and developers on residential and commercial projects in the Village in order to accomplish the goals established in the Comprehensive Plan. ¾ Update ordinances, policies, department forms and applications. ¾ Review and amend the Municipal Code to better fit the growth objectives of current development conditions of the Village.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Sketch Plans reviewed 0 2 1 4 3 Tentative and Final Plats reviewed 2 1 1 3 4 Development Plans reviewed 2 2 1 2 3 Planning and Zoning Commission 15 16 8 12 12 public hearings Economic Development Contacts 75 30 60 80 95

Multi-media ads placed 0 0 0 1 3

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT ADMIN. AND PLANNING NARRATIVE

Budget Highlights The Division’s budget has been developed by concentrating on maintaining the current level of service. No new positions or capital items are being requested.

Personnel Summary 2009 2010 2011 2012 2013 Elected/Commissioned Officials Planning and Zoning Commission 7 7 7 7 7 Members Full Time Employees Dir. Of Community Development 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 Part-Time Employees Development Coordinator 1 1 1 0 0 Economic Development Coordinator 0 0 0 1 1

Capital Projects/Equipment No capital items are planned for in FY13.

54 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Community Development - Administration & Planning

Personal Services 115.41100 Salaries, Full-Time 154,455 154,596 154,003 158,360 163,210 163,210 115.41200 Salaries, Part-Time 28,798 28,638 28,900 20,100 24,810 24,810 115.41300 Salaries, Board & Commissions 3,400 3,250 2,250 2,850 3,360 3,360 115.41400 Salaries, Over-Time 641 782 492 670 920 920 115.42100 Employer Portion FICA 14,163 14,107 13,991 14,240 15,030 15,030 115.42200 IMRF - Benefit 18,173 20,718 21,108 19,830 21,980 21,980 115.42500 Employee Health Insurance 33,251 35,500 37,158 37,490 38,790 38,790 115.42700 Other Employee Benefits 4,135 3,416 3,136 4,190 4,300 4,300

Total Personal Services 257,016 261,008 261,039 257,730 272,400 272,400

Professional Development 115.45100 Conferences, Schools, & Training 691 845 831 1,470 2,440 2,440 115.45200 Dues 644 831 876 730 760 760 115.45300 Publications & Subscriptions 868 926 935 1,040 1,040 1,040 115.45400 Travel Exp., Mileage,Meals 454 1,029 805 740 2,100 2,100 115.45500 Community Affairs 0 0 0 150 150 150

Total Professional Development 2,657 3,631 3,447 4,130 6,490 6,490

Contractual Services 115.52400 Medical Services 0 80 0 0 115.52800 Other Professional Services 941 161 40 1,700 2,000 2,000 115.53400 Telephone Services 572 506 466 540 630 630 115.54100 Postage 223 296 303 200 350 350 115.54200 Publishing & Advertising 228 146 523 1,050 650 650 115.54300 Printing & Copying 1,359 395 461 600 1,400 1,400

Total Contractual Services 3,323 1,504 1,792 4,170 5,030 5,030

Commodities 115.62200 Operating Supplies 1,223 679 1,174 800 1,250 1,250 115.62400 Uniforms/Protective Clothing 415 342 234 360 360 360

Total Commodities 1,638 1,021 1,408 1,160 1,610 1,610

Total Comm. Dev.-Admin. & Planning 264,633 267,164 267,686 267,190 285,530 285,530

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT BUILDING AND ZONING NARRATIVE

The Community Development Department, Building and Zoning Division is responsible for monitoring all phases of construction and development throughout the Village to assure health and life safety regulations are being adhered to. This division is also charged with plan reviews, building and property code enforcement, and zoning/permit coordination.

Program Review Although there was a continued slowdown in building activity in the Village, Division staff continued reviewing plans, processing permits and conducting inspections for various projects this past fiscal year. Construction was completed on the 92 unit Residences of Lake in the Hills Senior Housing project this past spring next to Village Hall. New single-family home construction in the Village continues to be slow due to the economy, with a total of 2 new single- family and 4 duplex dwelling units projected for 2012. The Cheswick Place Subdivision along Ackman Road completed their last home earlier this year. The Lakes of Boulder Ridge project at Frank and Algonquin Roads saw their first construction activity in almost 6 years, with the permitting of a duplex unit this summer. The developer of this subdivision also received approval this year to convert 24 duplex lots (48 units) into 37 new single-family lots, which should increase the rate of home sales in the development.

The Division staff has continued to work hard in property maintenance enforcement. The continued high rate of home foreclosures has created additional property maintenance issues, particularly high grass and weeds. The Department had conducted over 2,900 property maintenance inspections as of the end of August 2012 and issued over 390 tickets.

The Department conducted a survey over the summer for our permitting and inspection services. The results indicated that the vast majority of respondents rated the department’s services very highly, with 88% of the respondents giving the Department an Excellent rating. The Department also updated the building codes for the Village this past year as we went from the 2006 International Building Codes to the 2012 edition and from the 2009 National Electric Code to the 2011 edition.

The Department completed recommendations this year from participation in the Enhanced Energy Code Compliance Project through the Metropolitan Mayors Caucus. Recommendations that were implemented to enhance our energy code compliance efforts including making checklists available to applicants and staff, promoting pre-application meetings and putting information on the Village’s webpage.

This past year, Department staff was involved in assisting in the inspecting and making construction recommendations in three Village related projects including the re-location of Ford School, the Algonquin/Lake in the Hills Food Pantry and the Oak Street Pre-School Academy.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT BUILDING AND ZONING NARRATIVE

The Department continued activities regarding building safety education as we participated again in Building Safety Month during May. Department staff visited three sections of the 3rd Grade class at Lake in the Hills Elementary School to talk to the children about the importance of building safety. We also presented safety tips to the Seniors Group at Village Hall and provided educational materials at the Public Works Open House and articles in the Resident Insider.

Building and Zoning Goals and Objectives

¾ Each inspector increases their certifications by one per year in their areas of specialization. ¾ Increase enforcement activities within commercial and residential areas that have continued code violations. ¾ Continue to expand educational outreach efforts during Building Safety Month. ¾ Review, recommend and implement improved computerized code enforcement and building inspection program. ¾ Revise departmental codes as needed, including regulations throughout the Municipal Code that effect Department operations. ¾ Complete twelve safety activities for building division employees per year. ¾ Expand efforts to work with adjoining municipalities in intergovernmental agreements regarding the sharing of resources and/or outsourcing our services. ¾ Continue to review programs and services offered by the Division and make any necessary changes to make more efficient.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Contractor Licenses 495 408 475 450 450 Certificates of Occ. – Comm. 35 35 40 35 35 Building Inspections 3092 1817 2135 1800 1800 Property Maintenance Insp. 2779 3317 3759 4200 4000 Percentage of violations per 5.5% 4.5% 7.5% 13% 13% property maintenance inspection Construction: Single Family Detached 9 3 13 2 6 Duplex 0 0 0 4 6 Townhomes 0 0 0 0 0 Commercial 1 1 1 1 2 Certificates obtained by Building 0 1 0 3 3 Commissioner and Inspectors Safety activities or exercises with 0 0 0 3 12 Division employees

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT BUILDING AND ZONING NARRATIVE

Budget Highlights The Division’s budget has been developed by concentrating on maintaining the current level of service to the community. A new Building Inspector was hired in February after the retirement in that position, which offered a savings to the personal services fund. A new Department inspector vehicle is being requested to replace a 13 year model.

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Building Commissioner 1 1 1 1 1 Permit Coordinator 1 1 0 0 0 Secretary 1 1 1 1 1 Plumbing Inspector 0 0 0 0 0 Building Inspector 2 1 1 1 1 Part-Time Employees Property Maintenance Officer 0 0 1 1 1

Capital Projects/Equipment $16,000

Project/Purchase: New Department Vehicle Cost: $16,000 Image:

58 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Community Development - Building and Zoning

Personal Services 120.41100 Salaries, Full-Time 301,506 263,388 223,204 193,070 193,690 193,690 120.41200 Salaries, Part-Time 0 0 11,519 23,890 24,910 24,910 120.42100 Employer Portion FICA 22,464 19,748 17,647 17,050 17,230 17,230 120.42200 IMRF - Benefit 29,327 29,516 26,981 24,100 25,630 25,630 120.42500 Employee Health Insurance 49,029 48,053 38,766 36,250 37,540 37,540 120.42700 Other Employee Benefits 1,959 3,851 3,611 5,960 6,660 6,660

Total Personal Services 404,285 364,557 321,728 300,320 305,660 305,660

Professional Development 120.45100 Conferences, Schools, & Training 1,441 1,694 978 2,030 1,910 1,910 120.45200 Dues 275 275 300 320 330 330 120.45300 Publications & Subscriptions 366 416 452 650 1,550 1,550 120.45400 Travel Exp., Miles,Lodg,Meals 215 103 36 50 50 50 120.45500 Community Affairs 269 75 158 200 220 220

Total Professional Development 2,565 2,564 1,923 3,250 4,060 4,060

Contractual Services 120.51400 Maint. Machinery and Equip. 362 545 496 600 580 580 120.51600 Maint. Vehicles 0 0 120 250 250 250 120.52400 Medical Services 0 0 70 270 0 0 120.52800 Other Professional Services 43 258 169 200 650 650 120.53400 Telephone 1,204 510 556 470 510 510 120.54100 Postage 1,035 2,792 1,718 2,880 2,880 2,880 120.54200 Publishing & Advertising 0 0 615000 120.54300 Printing & Copying 395 693 472 700 700 700 120.59900 Miscellaneous 0 0 39 110 110 110

Total Contractual Services 3,039 4,798 4,255 5,480 5,680 5,680

Commodities 120.61600 Maint. Supply & Parts, Vehicles 819 971 2,624 640 2,340 2,340 120.62100 Office Supplies 2,984 2,751 3,069 3,000 2,500 2,500 120.62200 Operating Supplies 789 464 839 920 1,380 1,380 120.62300 Fuel & Petroleum Supplies 5,068 4,871 6,558 6,630 7,150 7,150 120.62400 Uniforms and Protective Clothing 794 535 721 1,020 1,020 1,020

Total Commodities 10,454 9,592 13,810 12,210 14,390 14,390

Capital Outlay 120.81500 Computer Hardware 1,14900000 120.81600 Vehicles 000016,00016,000

Total Capital Outlay 1,14900016,00016,000

Total Comm. Dev. -Bldg. Expenditures 421,492 381,511 341,716 321,260 345,790 345,790

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET FINANCE DEPARTMENT NARRATIVE

The Finance Department is responsible for the administration of the fiscal operations of the Village. These responsibilities include the recording and reporting of all financial transactions, billing and collecting all monies due to the Village, making payments to employees and vendors, management and investment of Village funds, assisting in the preparation of the annual operating budget, preparing the comprehensive annual financial report, and financial forecasting. Additionally, Finance Department personnel administer the Village’s human resources functions, the Police Pension plan, and workers compensation claims.

Program Review GFOA Certificate of Achievement Award – The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the Village of Lake in the Hills for its comprehensive annual financial report for the fiscal year ended December 31, 2010. This was the twelfth consecutive year that the Village has achieved this prestigious award. Inn order to be awarded a Certificate of Achievement, a government must publish an easily readablee and efficiently organnized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirementss. The Village’s comprehensive annual financial report for the fiscal year ended December 31, 2011 has also been submitted to the GFOA and the Village is awaiting results of the review.

GFOA Distinguishede Budget Presentation Award – The Village received the Government Finance Officers Association’s Distinguished Budget Presentation award ffoor the thirteenth consecutive year for the fiscal year beginning January 1,, 2012. The Finance Department assisted the Village Administrator’s office in the preparation of the budget.

Wellness Program – Several wellness program events were conducted during fiscal year 2012. Presentations were provided on genes & cancer, metabolic syndrome, power fitness training, and back safety & ergonomics. Village employees also participated in the state of Illinois program Walk Across Illinois. Additionally, the Village held its sixth annual employee Wellness/Benefit Fair where employees were able to meet with several of the Village’s benefits providers to get more detailed information on each of their programs and to have their questions on the programs answered. The annual Wellness/Benefit Fair contained several wellness related booths. Seasonal flu shots were also made available to employeees and their family members. A blood drive and a food drive were also held in connection with the Wellness/Benefit Fair. Wellness screenings were also made available to all employees during the month of December to assist them with managing their health in a more proactive fashion.

Credit Card Payment Program Changes – In October 2012, the Village converted from the Illinois E-Pay credit card payment program that charged a convenience fee based on a sliding scale to a flat convenience fee program. This change allowed the Village to begin accepting Visa credit card payments since Visa does not allow for a sliding scale convenience fee. Many

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET FINANCE DEPARTMENT NARRATIVE

customers were not able to pay via credit card prior to the conversion because they only carried a Visa card. By providing an additional credit card payment option, it is expected that revenues will increase modestly.

IMRF Unfunded Liability Amortization – During fiscal year 2012, additional funding was included in the budget to continue to amortize the Village’s Illinois Municipal Retirement Fund (IMRF) unfunded liability over a closed amortization period ending in 2033. The IMRF Board of Trustees had made changes to the required minimum funding level that extended the amortization period beyond the year 2033. However, the Village would have had to continue to pay 7.5% interest on the unfunded liability each year. By continuing to amortize the unfunded liability through the year 2033 only, the Village’s interest costs will diminish over time and eventually be eliminated.

Local Debt Recovery Program – During fiscal year 2012, the Village Board approved participation in the State of Illinois Local Debt Recovery Program. This program allows the state to collect outstanding debts on behalf of the Village for any individuals or companies that both owe a debt to the Village and are due a payment from the state for an income tax refund, a state payroll payment, lottery winnings, or certain other state payments. The Village is using the Local Debt Recovery Program to enhance it’s collection of outstanding delinquent debts. It is expected that this program will also increase revenues especially in the area of fines assessed through the administrative hearing process as the result of red light photo enforcement violations, and other P-Ticket violations for code enforcement and other ordinance violations.

Goals and Objectives ¾ Obtain Certificate of Achievement for Excellence in Financial Reporting award. ¾ Assist in obtaining the Distinguished Budget Presentation award. ¾ Continue to provide accurate and timely reporting to the Village Board and departments. ¾ Maintain strong internal controls. ¾ Maximize investment income within the scope of the Village’s investment policy. ¾ Ensure Finance Department staff obtains continuing education/training as needed. ¾ Continue to expand the Village’s Wellness Program. ¾ Increase participation in the ach Direct Pay Program for water bills. ¾ Continue to reduce the unfunded liabilities in employee pension plans.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET FINANCE DEPARTMENT NARRATIVE

Performance Indicators Estimated Projected 2009 2010 20011 2012 2013 Vendor Checks Issuede 4,294 3,9772 4,058 4,058 4,,100 Payroll Vouchers/Checks Issued 4,164 4,1339 4,070 4,168 4,,200 Business Licenses Issued 629 610 575 631 630 Purchase Orders Issued 220 171 196 205 200 Garage Sale Permits Issued 965 8557 734 740 740 Wellness Program Offerings 5 9 11 12 12 Receipts Processed 47,094 46,263 46,482 45,993 46,000 Investment Portfolio Value $13.8 mil $16.3 mil $15.9 mil $16.8 mil $16.3 mil Rates of Return 1.79% 1.10% 0.83% 0.75% 0.50%

Budget Highlights The FY13 budget request for all departments includes additional funding to continue to amortize the Village’s Illinois Municipal Retirement Fund (IMRF) unfunded liability over a closed amortization period ending in 2033 in order to save the Village monney in the long term through reduced interest payments and also reduce the length of time required to achieve 100% funded status.

Additionally, funds are included to provide incentives to participate in the Village’s wellness program and to continue the employee health assessments as part of the program. The FY13 budget also includes funds to continue participation in the Government Finance Officers Association’s Certificate of Achievement for Excellencee in Financial Reporting Award program.

Funding for continuance of the management training program is included in the FY13 buudget. This program provides Village-wide training for all management and supervisory personnel on a quarterly basis. The FY13 Finance Department budget does not contain any out-of-state training requiring overnight travel. Funding for the seventh annual employee benefits fair is also included in the budget.

The FY13 budget also includes funds for the first yeaar of a three-year plan to replace all the office chairs in the department. The current office chairs are used on a daily basis and are more than ten-years old. Finance Department ‐ $609,820 $568,060 $600,000 $500,000 $400,000 $300,000 $200,000 $8,810 $23,360 $9,590 $0 $100,000 $0 Personal Professional Contractual Commodities Capital Outlay Services Development Services

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET FINANCE DEPARTMENT NARRATIVE

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Finance Director 1 1 1 1 1 Assistant Finance Director 1 1 1 1 1 Human Resources 0.85 0.85 0.85 0.85 0.85 Coordinator* Administrative Assistant* 0.85 0.85 0.85 0.85 0.85 Accounts Payable Clerk* 0.50 0.50 0.50 0.50 0.50 Accounts Receivable Clerk* 0.50 0.50 0.50 0.50 0.50 Part-Time Employees Accountant 1 1 1 1 1

*Note: The Human Resources Coordinator, Administrative Assistant, Accounts Payable Clerk and Accounts Receivable Clerk have a portion of their salaries charged to the Water Division of the Public Works Department. This will also be reflected in the Water Operations & Maintenance Fund budget sheets.

Capital Projects/Equipment No capital items are planned for in FY13.

63 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Finance Department

Personal Services 130.41100 Salaries, Full-Time 368,671 369,254 349,002 361,360 373,030 373,030 130.41200 Salaries, Part-Time 44,244 42,938 35,318 37,280 38,190 38,190 130.41400 Salaries, Over-Time 0 0 0 2,000 2,000 2,000 130.42100 Employer Portion FICA 31,049 30,414 28,369 30,360 31,510 31,510 130.42200 IMRF - Benefit 41,675 46,900 44,832 44,880 48,880 48,880 130.42500 Employee Health Insurance 44,870 47,565 51,876 55,750 57,850 57,850 130.42700 Other Employee Benefits 18,192 11,783 11,543 14,410 16,600 16,600

Total Personal Services 548,700 548,855 520,940 546,040 568,060 568,060

Professional Development 130.45100 Conferences, Schools & Training 2,130 1,888 2,304 2,620 2,710 2,710 130.45200 Dues 1,879 1,684 1,980 2,320 2,020 2,020 130.45300 Publications & Subscriptions 545 922 1,099 1,170 1,200 1,200 130.45400 Travel Exp., Miles,Lodg,Meals 3,286 949 1,779 2,870 2,880 2,880

Total Professional Development 7,839 5,443 7,162 8,980 8,810 8,810

Contractual Services 130.51500 Maintenance, Computers 92 519 0 0 100 100 130.52100 Accounting Services 9,301 11,401 9,719 10,860 10,110 10,110 130.52400 Medical Services 679 1,180 125000 130.52800 Other Professional Services 3,695 1,485 1,623 6,960 5,340 5,340 130.53400 Telephone 0 0 309 870 830 830 130.54100 Postage 4,304 4,465 3,948 4,230 4,230 4,230 130.54200 Publishing & Advertising 1,189 1,177 1,452 1,170 1,200 1,200 130.54300 Printing & Copying 1,919 1,272 1,831 1,550 1,550 1,550

Total Contractual Services 21,179 21,499 19,007 25,640 23,360 23,360

Commodities 130.61550 Supplies & Parts-Computers 0 0 0 320 0 0 130.62100 Office Supplies 6,222 6,373 4,246 6,000 6,000 6,000 130.62200 Operating Supplies 986 609 2,440 2,700 2,900 2,900 130.62400 Uniforms and Protective Clothing 501 467 563 550 690 690

Total Commodities 7,709 7,449 7,250 9,570 9,590 9,590

Capital Outlay 130.81400 Equipment 1,27300000

Total Capital Outlay 1,27300000

Total Finance Dept. Expenditures 586,700 583,245 554,358 590,230 609,820 609,820

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS NARRATIVE

The Management Information Systems Division accounts for the purchase and maintenance of data processing hardware, software, and other computer and information systems related equipment used on a Village-wide basis. Department specific software and hardware are accounted for in each departmment’s budget.

Program Review Equipment Replacement – Equipment replacement and purchases proceeded as scheduled during the past fiscal year. There were seventeen user computers that were scheduled and repplaced throughout the Village. These computers were set up by Village staff, eliminating the cost of having the Village’s IT consultant undertake the task. The Village purchased these sevennteen computers through the state contract in 2012 which saved the Village over $4,000. Due to hardware failure, the Village also replaced two monitors in 2012.

External Hard Drive Replacement – The Village replaced the thirteen 2TB external hard drives used for system backups in 2012 with 4TB external hard drives. It was recommended by the Village’s IT consultant to increase the storage size of the replacement external hard drives in 2012 and to continue to replace them on an annual basis.

Information Systems Policy Manual – The information systems policcy manual was established to help employees understand what is expected of them regarding computer use in the Village. This policy is updated on an annual basis. Items of note updated during the 2012 fiscal year included the following:

¾ Computer Replacement Policy – Changed the repplacement cycle on Village servers from every three years to every five years which iincludes purchasing two-year extended warranties. ¾ Computer Virus Prevention Policy – Included language stating that we are currently doing a full backup of the Village servers once a week and also doing incremental backups on a daily basis.

Software Applications – During the equipment replaceement process this past fiscal year, the Village upgraded those computers with the Windows 7 operating system. On an annual basis during the equipment replacement process, the Village will be phasing out the Windows XP equipment and replacing it with Windows 7 equipment. The Village purchased new baackup software for Village Hall called ShadowProtect which provides the Village with a more reliable backup solution over the previously used software. The purchase of new timekeeping software was completed in 2012, providing the Village with better time tracking, reporting, and interfacing capabilities with the current payroll system. The Village Hall kiosk was updated with a new version of Public PC, providing a more secure environment for the public--use computer.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS NARRATIVE

Goals and Objectives ¾ Continue to support the Village’s network systems to increase efficiency, minimize downtime, and plan for future data processing neeeds of user departments. ¾ Replace and/or upgrade outdated equipment with new technology. ¾ Research and make recommendations regarding the efficient use of new technology. ¾ Maintain hardware, software, and license logs. ¾ Develop internal training programs for new and current employees.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Average Number of Consultant Hours 891 490 230 320 320 Number of Support Requests 228 329 235 225 225

Budget Highlights Funds have been budgeted for the Village to have an infformation technology consultant provide network support and maintenance ($43,200-General Fund, $4,320-Water Operating & Maintenance Fund, and $480-Airport Operating & Maintenance Fund). Funds have also been budgeted for the replacement and upgrade of all equipment which has outlived its useful life. This includes replacing twelve desktop workstations ($5,210-General Fund, $360-Water Operating & Maintenance Fund, and $240-Airport Operating & Maintenance Fund), replacing seven laptops ($8,170-General Fund, $330-Water Operating & Maintenance Fund, and $660- Airport Operating & Maintenance Fund), and replacing twelve external hard drives ($3,300). Funds have also been budgeted for the Village to upgrade its current website ($18,630) and upgrade to Microsoft Office 2010 ($20,820-General Fund, $1,780-Water Operating & Maintenance Fund, and $90-Airport Operating & Maintenance Fund).

Management Information Sysstems ‐ $140,670

$150,000 $101,720

$100,000

$26,990 $50,000 $9,560 $0 $2,400

$0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS NARRATIVE

Capital Projects/Equipment $26,990

Project/Purchase: Dell Latitude Laptops Project/Purchase: MS Office 2010 Enterprise Licensing Cost: $8,170 Cost: $18,820 Image: Image:

67 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Management Information Systems

Professional Development 135.45100 Conferences, Schools & Training 824 75 75 150 2,150 2,150 135.45200 Dues 75 75 75 80 80 80 135.45300 Publications & Subscriptions 90 72 72 80 80 80 135.45400 Travel Exp., Miles,Lodg,Meals 2,170 81 174 90 90 90

Total Professional Development 3,159 303 396 400 2,400 2,400

Contractual Services 135.51500 Maint., Computers 91,116 70,971 59,341 65,750 85,290 85,290 135.52800 Other Professional Services 10,757 7,144 7,294 14,250 16,430 16,430 135.53500 Cable Provider Services 0 0 688000

Total Contractual Services 101,873 78,115 67,322 80,000 101,720 101,720

Commodities 135.61500 Maint. Supply & Parts, Computers 4,849 12,736 21,790 12,530 9,510 9,510 135.61550 Supplies & Parts-Computers 0 0 0 50 50 50

Total Commodities 4,849 12,736 21,790 12,580 9,560 9,560

Capital Outlay 135.81400 Equipment 0 0 0 6,810 0 0 135.81500 Computer Hardware 29,198 32,764 0 0 8,170 8,170 135.81550 Computer Software 5,127 12,680 0 9,920 18,820 18,820

Total Capital Outlay 34,326 45,444 0 16,730 26,990 26,990

Total M.I.S. Department Expenditures 144,208 136,597 89,508 109,710 140,670 140,670

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - ADMINISTRATION NARRATIVE

The Parks & Recreation Department’s Administration Division is responsible for the overall operation and supervision of the department, which includes the Administration, Parks, and Recreation and Beaches Divisions.

Program Review The Parks & Recreation Department completed its 16th year of operation in FY12. Staff and the Parks and Recreation Board continue to make significant strides inn meeting the open space and recreational needs of this growing community. Diane Murphy left the Board and community in May and John Andrea was sworn in to complete her term. Some oof the 2012 topics that were discussed with the Board were: the Linda K. Fischer Park disc golf course layout and design, formal presentations from the Affiliate Organizations, bike path map changes, changes to chapters 8 and 10, the recommendation to purchase the skate park equipment from the Itasca Park District, and Parks Master Plan updates. The annual Parks Tour was cancelled due to the lack of future projects.

The Village is in its fourth year as NISRA members. Forty-nine Lake in the Hills individuals participated in 245 NISRA programs offered throughout the year. This participation number was a decrease of 18% from the 2010/2011. This decrease was due to the fact that Dist. 158 was unable to conduct the Leisure Education Program at the end of the school year. Approximately 8 NISRA programs were held in Village facilities. The proograms offered used the Buddy Baseball field for t-ball and the adjacent parking lot for teaching how to ride a bike. The Village Hall was used for Friday Fun Day and the Bingo Bonanza.

The People for Parks Foundation, Lake in the Hills, Inc., sponsored prizes at the Easter Egg Hunt, purchased a tree for Festival of Trees, and donated funds for the Senior Spaghetti Dinner. With the expansion of the Preschool programs to 2 E. Oak Street, the Foundation was able to purchase all the necessary i.e. tables, chairs, bulletin boards, etc… to fill the two classrooms with equipment. Additionally, the Foundation sponsored family entertainment prior to each Sound Bites Concert. The entertainment included two camp counselors who organized group games as well as the bubble maker, tattoo sprayer, and a balloon designer. Additionally, they sold beverages and candy at the three events. One of the largest contributions this year was the upgrade of the A.V. equipment at the LaBahn-Hain House. This inclluded a flat screen TV, audio for an IPod, and an amplification system. These purchases lessen the burden on tthe Department’s budget and also give the Foundation an opportunity to give back to thhe community.

Goals & Objectives ¾ Promote, market, and educate the community regarding Village Parks and Recreation programs through community presentations. ¾ Update the Parks Master Plan when changes arise. ¾ Update the Capital Improvement Program for the Parks Master Plan amenities list.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - ADMINISTRATION NARRATIVE

¾ Continue to promote the Adopt-A-Park Program. ¾ Monitor grant availability and submit when appropriate. ¾ Develop a wish list for Foundation projects. ¾ Promote the banner program through various businesses.

Performance Indicators Projeected Estimated 2009 2010 2011 2012 2013 Grant funding submissions 3 0 1 0 0 Banner program business participants 0 3 4 4 5 Community presentations on programs 3 3 2 6 8 Adopt-a-Park participants 1 2 3 2 3

Budget Highlights

Parks and Recreation ‐ Administration ‐ $3306,260

$237,220 $250,000 $200,000 $150,000 $59,590 $100,000 $3,910 $5,540 $50,000 $0 $0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Director of Parks & Recreation 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 Part-time Employees Secretary 1 1 0 0 0 Office Assistant 0 0 1 1 1 Elected/Commissioned Officials Park Board Members 7 7 7 7 7

Capital Projects/Equipment No capital items are planned for in FY13.

70 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Parks and Recreation - Administration

Personal Services 405.41100 Salaries, Full-Time 142,189 142,318 141,795 146,920 154,890 154,890 405.41200 Salaries, Part-Time 18,967 14,099 16,100 17,030 18,280 18,280 405.41300 Salaries, Boards & Commissions 3,050 2,150 2,650 2,750 3,360 3,360 405.41400 Salaries, Over-Time 598 545 409 630 730 730 405.42100 Employer Portion FICA 12,609 12,354 12,367 13,260 14,040 14,040 405.42200 IMRF - Benefit 15,886 17,957 18,435 18,450 20,480 20,480 405.42500 Employee Health Insurance 13,995 17,475 17,971 18,370 19,190 19,190 405.42700 Other Employee Benefits 2,500 5,676 4,400 5,970 6,250 6,250

Total Personal Services 209,793 212,574 214,126 223,380 237,220 237,220

Professional Development 405.45100 Conferences, Schools, & Training 1,394 325 960 450 900 900 405.45200 Dues 60,316 61,758 61,671 61,700 57,440 57,440 405.45300 Publications and Subscriptions 66 99 40 90 100 100 405.45400 Travel Exp., Miles,Lodg,Meals 674 329 243 200 1,150 1,150

Total Professional Development 62,450 62,511 62,915 62,440 59,590 59,590

Contractual Services 405.51400 Maintenance, Machinery/Equip 0 0 178 100 200 200 405.51500 Maint., Computers 0 0 0 3,100 3,100 3,100 405.53400 Telephone 573 510 459 250 260 260 405.54300 Printing and Copying 589 582 190 120 350 350

Total Contractual Services 1,161 1,092 827 3,570 3,910 3,910

Commodities 405.62100 Office Supplies 3,599 3,852 3,799 4,180 4,490 4,490 405.62200 Operating Supplies 795 195 546 420 690 690 405.62400 Uniforms & Protective Clothing 219 301 327 360 360 360

Total Commodities 4,613 4,348 4,673 4,960 5,540 5,540

Total Parks and Recreation - Administration 278,018 280,525 282,541 294,350 306,260 306,260

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - PARKS NARRATIVE

The Parks Division is responsible for the overall development and maintenance of all parks, open space, and facility sites. The objective is to maintain quality recreational facilities and open space for the public. The Parks Division functions with the support of the Public Properties Division under the Public Works Department.

Program Review Four contracted seasonal employees were hired for mowing and maintenance of Sunset Park and the Bark Park. Having these individuals dedicated to Sunset Park allows the full time staff to work on other park projects. Furthermore, since it was a hot summer and mowing was slow, staff was able to utilize this group for other projects. Two of the four summer hires returned this season. The summer hires provided labor for small jobs performed throughout the parks, including: removing walls at 2 East Oak, assisting with clearing the ddisc golf course, tree dammage pick up, trash removal, and assistance with other repairs as it related to the parks and playgrounds.

Projects the division completed include: removing, regrading, and installing the disc golf course, removing walls and preparing the preschool facility, and the lack of snow allowed staff to complete playground updates. The ice rinks at Stoneybrook and Sunset Park were open for a minimal 10 days during the winter. One of the largest and impactful projects was the re-painting of six playgrounds. This involved sanding the rusty spots, priming, aand then painting the area. A wealth of staff time was spent repairing vandalism and removing graffiti items from various parks within the Village. Additionally, staff spent time preparing and maintaining the athletic fields, as well as providing set-up, take down, and labor support for several of our major events including: 6th Annual Rib Fest, 12th Annual Summer Sunset Festival, 13th Annual Run thru the Hills, 6th Annual Triathlon, and the 10th Annual Festival of Trees.

Clarke Mosquito continues to provide Village-wide spraying and monitoring of mosquitoes. Additionally, our staff undergoes training each year to be able to install the mosquito adulticide pouches in catch basins around the Village. This abatement program helps to limit the spread of the West Nile Virus.

Goals & Objectives ¾ Continue to keep all playground equipment audit ratings below 10%. ¾ Continue to update the CIP program for the completion of the amenities in the Parks Master Plan. ¾ Continuously review and monitor playground equipment through the inspection program. ¾ Continue to work with volunteer affiliate groups to maintain athletic fields and strive to have 80 volunteers trained.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - PARKS NARRATIVE

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Playground Install / Renovations 0 2 2 1 0 Facility Rentals 1151 734 691 550 560 Cost per acre for maintenance of park n/a $704 $636 $707 $602 properties

Budget Highlights The Parks Division will continue to hire temporary services to maintain the mowing, fertilization, and general maintenance of Sunset Park and the Bark Park. Projects for the year include: adding 30+ trees to open spaces and replacing dead trees from the 2012 drought, regrading Sunset soccer field #2, adding air conditioning to Indian Trail Beach House, replacing the drinking fountain at Sunset baseball field #2, improving on the asphalt areas at Leroy Guy and Sunset Park as well as adding a lightning detection system at Indian Trail Beach.

Parks and Recreation ‐ Parks ‐ $553,6610

$225,410 $250,000 $171,530 $200,000 $150,000 $55,940 $56,160 $100,000 $0 $50,000 $0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

Personnel Summary 2009 2010 2011 2012 2013 Seasonal Employees Summer Help (Laborers) 4 4 4 4 4

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - PARKS NARRATIVE

Capital Projects/Equipment $100,730

Project/Purchase: Asphalt Replacement - Leroy Guy, parking lot to path (Pictured Left), Sunset Park, between baseball fields (Pictured Right) Cost: $11,500 Image:

Project/Purchase: Launch Pod Wet Play Area Cost: $50,000 Image:

Project/Purchase: Ford School Park Fence Replacement Cost: $6,400 Image:

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - PARKS NARRATIVE

Project/Purchase: Annex Play Area Fence Cost: $5,300 Image:

Project/Purchase: Indian Trail Beach Project/Purchase: Fishing Pier at Barbara Thorguard System Key Park Cost: $6,030 Cost: $16,200 Image: Image:

Project/Purchase: Sunset #2 ADA Project/Purchase: Drinking Fountain at Drinking Fountain Ryder Park Cost: $2,800 Cost: $2,500 Image: Image:

75 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Parks and Recreation - Parks

Personal Services 410.41150 Personal Services Reimbursements 181,754 229,746 170,462 234,590 208,530 208,530 410.41200 Salaries, Part-Time, Seasonal 12,834 13,683 13,184 14,920 15,500 15,500 410.41400 Salaries, Over-Time 84 12 173 350 180 180 410.42100 Employer Portion FICA 988 1,052 1,022 1,170 1,200 1,200

Total Personal Services 195,660 244,493 184,841 251,030 225,410 225,410

Contractual Services 410.51100 Maintenance, Grounds 103,876 108,923 106,225 81,220 81,720 81,720 410.51200 Maintenance, Buildings 2,710 7,842 5,403 1,580 1,700 1,700 410.51300 Maintenance, Infrastructure 0 0 0 530 500 500 410.51400 Maintenance, Machinery/Equip 9,625 7,124 1,350 7,720 3,700 3,700 410.52400 Medical Services 288 432 280 230 300 300 410.52600 Janitorial Services 0 5,702 5,702 7,190 5,640 5,640 410.52800 Other Professional Services 110,274 62,712 59,062 33,280 38,890 38,890 410.53100 Electrical Services 5,489 5,365 6,669 6,330 5,840 5,840 410.53200 Natural Gas Services 2,711 2,807 2,391 2,640 2,780 2,780 410.53300 Sewer Services 464 464 498 510 550 550 410.53400 Telephone 2,096 671 521 550 880 880 410.54200 Publishing & Advertising 88 31 176000 410.54400 Rental Contracts 8,598 10,689 11,677 10,860 10,860 10,860 410.54450 Equipment Service Reimbursements 16,211 19,333 16,041 21,500 17,920 17,920 410.59900 Miscellaneous 0000250250

Total Contractual Services 262,428 232,093 215,994 174,140 171,530 171,530

Commodities 410.61100 Maint. Supply & Parts, Grounds 22,929 21,077 13,162 15,100 21,280 21,280 410.61200 Maint. Spply & Parts, Buildings 5,121 5,734 5,492 5,500 5,500 5,500 410.61300 Maint. Supply & Parts, Infrastruct. 0 226 1,595 3,940 1,680 1,680 410.61400 Maint. Supply & Parts, Equip 5,644 3,617 5,009 5,910 4,560 4,560 410.62200 Operating Supplies 28,411 23,298 24,260 25,310 22,720 22,720 410.62400 Uniforms & Protective Clothing 0 55 137 0 200 200

Total Commodities 62,105 54,007 49,657 55,760 55,940 55,940

Capital Outlay 410.81200 Buildings 0 0 54,447000 410.81250 Improvements, Other 661,655 11,911 0 55,800 11,500 61,500 410.81400 Equipment 3,346 20,435 4,212 47,990 44,660 39,230

Total Capital Outlay 665,001 32,346 58,659 103,790 56,160 100,730

Total Parks and Recreation - Parks 1,185,194 562,939 509,150 584,720 509,040 553,610

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - RECREATION AND BEACHES NARRATIVE

The Parks & Recreation Department - Recreation and Beaches Division is responsible for all recreation programming, sspecial events, day camp operations, senior programming, Preschool Academy programs, and beach operations at Indian Trail and Butch Hagele Beaches. This division’s aim is to increase community participation through a vast array of recreational programs, trips, camps, special events, and beach activities while consistently delivering quality services.

Program Review Recreation staff always strives to meet the needs of the community. A section of the old fire station on Oak Street was renovated to include two new Preschool Academy classrooms. The addition of these rooms has enabled us to increase the program to 79 current participants and move preschool classes from the LaBahn Hain House into the new facility. This has freed up space at the LaBahn-Hain house for more programs and rentals. Preschool classes will continue to be offered at the Indian Trail Beach House and at Village Hall.

The Parks & Recreation Department has increased athletic programming allowing residents of all ages the opportunity to recreate. By using the parks within the village, along with gymnasiums at local schools, the department has been able to increase program offerings. Adult programs include: a basketball league, two seasons of volleyball leagues, two seasons of flag football leagues, two seasons of softball leagues, a 4-on-4 pond hockey tournament, and a disc golf tournament. Youth programs include: 3rd through 6th grade basketball league, a 5th/6th grade volleyball league, and over 25 program opportunities per seasonal brochure.

Throughout 2012 and going into 2013, the Parks & Recreation Department has been focused on providing services and activities for senior citizens. Additionally, free service oriented programs such as Understanding Your Benefits, Simple Wills, Blood Pressure Screenings, and Private Fitness Consultations, were added on a monthly basis for senior residents. Furthermore, the Senior Serenity Wednesday program continues to meet regularly and a weekly wii bowling league has been successful in engaging the senior population. In order to keep this population educated, multiple free workshops have been added with local organizations donating their time to share information that might be beneficial for seniors. Looking forward, with expanded programming, this population segment should continue to see additional quality recreation opportunities.

The Funtasticamp program continued to provide fun, safe, and structured child care for the summer. We had 1018 participants in the program this year which is an increase of 8% from the previous year. Camp sessions were also held over winter break with 143 participants and spring break with 91 participants. Campers enjoyed a variety of activities including field trips, swimming, art and crafts, and sports.

The Parks & Recreation Department hosted a wide variety of speciial events this year. The 13th Annual Run thru the Hills drew 516 runners/walkers, 352 tri-athletes participated in the 6th Annual LITH Triathlon, and the 11th Annual Sunset 5K drew in 395 racers. Approximately 400

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - RECREATION AND BEACHES NARRATIVE

children braved the cool weather to collect eggs at the Easter Egg Hunt. The department entertained more than 550 people this summer with our annual Park Parties and over 425 at our Sound Bites Summer concert series.

The beaches were very popular due to the heat wave the summer. Attendance reached 6600 at the beaches which is the highest in recent years. The community continued to enjoy the free special events held at Indian Trail Beach. There were approximately 150 participants on hand to kick off the beach season searching for treasure at the Pirate Treasure Hunt. The Movie at the Beach, Rango, drew 150 people. Magic Night at the Beach drew 230 people, and 425 people attended the Barefoot Hawaiians Beach Show. On a rain threatened night, 21 participants came out to enjoy Beach Blanket Bingo. Programs are also held at the beach, including private swim lessons with 10 participants and the Stroke and Stride evening open water swim program, which had a total of 952 participants which is an increase of 22% from the previous year.

Our Marketing Assistant continues to work with staff to create ways of increasing exposure for our programs and facilities. We were able to sell advertising space and also promoted programs on five Big Belly trash compactors purchased for Sunset Park. Framed pictures of our various programs and facilities were created and hung up on the hallway walls of the Village Hall lower level. An interactive seasonal brochure was developed for the web site. A variety of new marketing was done for the Preschool Academy including the creation of a new logo, a dalmation mascot costume, and new signs for the new site.

Staff continues to learn trends in the field by attending professional conferences and seminars. The recreation staff attended the Illinois Parks & Recreation Association Annual State Conference. Staff also attended IPRA section meetings, Aquatic Round Table Meetings, Staff Training class, Early Childhood Conferences, First Aid & CPR classes, and various 4-C class offerings.

Goals & Objectives ¾ Create of an After School Program at Lincoln Prairie Elementary School starting the 2013-14 school year. ¾ Continue staff education by attending professional conferences, seminars, and classes. ¾ Increase marketing opportunities to include partnership banner program, and ads for brochure. ¾ Increase opportunities by partnering with other agencies to offer new programs. ¾ Develop a plan to increase participation in the Run thru the Hills race. ¾ Increase sponsorship of events to include: Pond Hockey, races, park parties, and Sound Bite Concert Series. ¾ Create a St. Patrick’s Day Party for the Seniors.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PARKS AND RECREATION - RECREATION AND BEACHES NARRATIVE

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Programs offered 1056 1161 1088 960 1000 Participants 9341 9618 8809 8250 9500 Adult Sports Leagues/Tournaments 6 7 7 8 9 Camp Registrations 940 738 934 1018 1050 Preschool Registrations 58 77 73 79 86

Budget Highlights Funds are included in the FY13 budget to implement an afterschool program with Lincoln Prairie Elementary School for the 2013-14 school year. There are also funds to purchase a storage shed (10’ x 10’) for Indian Trail Beach. An increase of weekly hours for the Marketing Assistant, and a new Adobe Photoshop program for that position are included. A new senior special event, a St. Patrick’s Day luncheon, has also been budgeted for. Resources have been requested to reimburse a Recreation Supervisor for continuing education expenses. Addditionally, a portion of the division’s budget has been allocated to expand on our current programming offerings.

Recreation and Beaches ‐ $863,680

$456,330 $500,000 $339,850 $400,000 $300,000 $58,310 $200,000 $9,190 $0 $100,000 $0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Superintendent of Recreation 1 1 1 1 1 Recreation Supervisor 2 2 2 2 2 Part-Time Employeees Marketing Assistant 1 1 1 1 1 Seasonal Employees Program Instructors 6 9 9 11 12 Beach Front Staff 15 15 15 15 15 Day Camp Staff 25 25 18 22 21

Capital Projects/Equipment No capital items are planned for in FY13.

79 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Parks and Recreation - Recreation and Beaches

Personal Services 415.41100 Salaries, Full-Time 154,746 154,888 150,132 157,080 164,720 164,720 415.41200 Salaries, Part-Time 150,553 149,047 168,821 187,900 201,520 201,520 415.41400 Salaries, Over-Time 309 31 229 920 650 650 415.42100 Employer Portion FICA 23,382 23,091 24,766 26,850 28,550 28,550 415.42200 IMRF - Benefit 17,740 20,247 19,879 21,750 23,880 23,880 415.42500 Employee Health Insurance 4,398 5,230 5,662 18,620 30,650 30,650 415.42700 Other Employee Benefits 8,184 6,224 6,855 5,010 6,360 6,360

Total Personal Services 359,313 358,758 376,344 418,130 456,330 456,330

Professional Development 415.45100 Conferences, Schools, & Training 2,328 1,381 1,025 2,230 6,310 6,310 415.45200 Dues 1,117 1,202 802 1,260 820 820 415.45400 Travel Exp., Mileage,Meals 1,811 1,938 1,387 1,760 2,060 2,060

Total Professional Development 5,256 4,521 3,214 5,250 9,190 9,190

Contractual Services 415.51600 Maintenance, Vehicles 44 469 22 250 250 250 415.52400 Medical Services 3,337 3,345 3,032 3,230 3,450 3,450 415.52700 Lab Testing Services 800 800 800 800 900 900 415.52800 Other Professional Services 140,532 128,672 138,225 128,000 142,850 142,850 415.53400 Telephone 1,109 652 846 940 1,140 1,140 415.54100 Postage 7,373 6,907 6,477 6,980 7,300 7,300 415.54200 Publishing & Advertising 842 150 629 570 700 700 415.54300 Printing & Copying 19,437 18,563 17,462 15,430 17,870 17,870 415.54400 Rental Contracts 11,495 9,624 10,986 10,200 12,110 12,110 415.55100 Festival & Event Expenditures 162,719 153,157 147,226 147,270 153,250 153,250 415.59900 Miscellaneous 41 60 135 40 30 30

Total Contractual Services 347,729 322,398 325,839 313,710 339,850 339,850

Commodities 415.61400 Supplies/Parts-Equipment 1900000 415.61550 Supplies/Parts-Software 0 0 0 1,130 700 700 415.61600 Maint. Supply & Parts, Vehicles 1,583 1,025 665 1,000 1,000 1,000 415.62200 Operating Supplies 42,275 37,209 34,407 39,000 50,740 50,740 415.62300 Fuel & Petroleum Supplies 1,766 2,221 2,805 2,060 2,800 2,800 415.62400 Uniforms & Protective Clothing 2,433 2,229 1,601 1,900 3,070 3,070

Total Commodities 48,075 42,683 39,477 45,090 58,310 58,310

Capital Outlay 415.81400 Equipment 0 0 1,152 15,740 0 0

Total Capital Outlay 0 0 1,152 15,740 0 0

Total Parks and Recreation - Rec. & Beaches 760,373 728,361 746,026 797,920 863,680 863,680

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE COMMISSION NARRATIVE

The Police Commission is responsible for the development of entry level and prromotional eeligibility lists for the Police Department. In addition, the Police Commission is responsible for conducting disciplinary hearings for sworn personnel where thee potential disciplinary action is five days or more of suspension without pay or termination of employment.

Program Review During FY 2012, the Commission did not conduct any testing. Through an amendment to Chapter 4 of the municipal code, the life span of the eligibility lists was extended from 2 to 3 years, preventing the expiration of both lists during the 2012 fiscal year.

Goals and Objectives ¾ To acquire additional training to expand the knowledge base of the Police Commissioners in fulfilling their duties associated with the positiion. ¾ In 2013, the Commission needs to conduct testing and create both an entry level eligibility list as well as a Sergeants eligibility list.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Entry Level Test 1 1 0 0 1 Sgt. Promotional Test 1 0 0 0 1

Budget Highlights

Police Commission ‐ $13,850

$12,000 $15,000 $10,000 $1,070 $780 $5,000 $0 $0 $0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

Personnel Summary 2009 2010 2011 2012 2013 Elected/Commissioned Officials Police Commissioners 3 3 3 3 3

Capital Projects/Equipment No capital items are planned for in FY12.

81 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Police- Police Commission

Personal Services 205.41300 Salaries, Board & Commission 550 900 300 500 600 600 205.41400 Salaries, Over-Time 250 417 167 430 350 350 205.42100 Employer Portion FICA 61 99 35 80 80 80 205.42200 Employer Portion IMRF 24 46 19 50 40 40

Total Personal Services 885 1,462 521 1,060 1,070 1,070

Professional Development 205.45100 Conferences, Schools, & Training 0 0 0 200 200 200 205.45200 Dues 375 375 375 380 380 380 205.45400 Travel Exp., Mileage, Lodg.Meals 0 0 0 200 200 200

Total Professional Development 375 375 375 780 780 780

Contractual Services 205.52400 Medical Services 1,5050001,2001,200 205.52800 Other Professional Services (22) 5,382 0 0 8,000 8,000 205.54200 Publishing & Advertising 0 918 0 0 2,000 2,000 205.54300 Printing & Copying 0 1,303 0 0 800 800

Total Contractual Services 1,484 7,602 0 0 12,000 12,000

Total Police-Police Commission Expenditures 2,743 9,440 896 1,840 13,850 13,850

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE ADMINISTRATION AND OPERATIONS NARRATIVE

The Police Department is responsible for meeting the law enforcement needs of the community. In order to successfully meet this task, the Department is focused on 16 different categories that impact on the delivery of said services. The categories are: General patrol, directed patrol, crime prevention, communications, community services, community relations, community resource referrals, criminal investigations, records, accident investigations, training, crime scene services, evidence custodial services, employee relations, social services and fiscal management.

Program Review The daily activities of the Department are intended to effectively address the sixteen (16) focus categories as previously identified. During the 2012 fiscal year, the Department continued to face the challenge of maintaining the level of law enforcement service to the community that it has been accustomed to while at the same time dealing with fiscal realities in rebounding from what has been called the “Great Recession”. During this fiscal year, the Department operated under the restructured operational format implemented in the prior fiscal year, which specifically reduced the number of personnel assigned on a full-time basis to Crime Prevention and Investigations. With this, the Department realized a decrease in both Investigation and Crime Prevention activities.

In terms of specific activity areas, based on current statistical trends, the Department is expecting by year end to realize a slight increase in reports and calls for service. The Department is anticipating to realize significant increases in the areas of reported Criminal Sexual Assaults, Batteries, Burglary to Motor Vehicles, Domestic Batteries & Disputes, Criminal Damage to Property and Assists to Ambulances. The Department is anticipating that at year end, significant decreases will be realized in reported Thefts, Frauds, Criminal Damage to Vehicles & Violations of Orders of Protections. Additionally, it is anticipated by current trends that by year’s end, there will be significant increases realized in enforcement activities, specifically in areas of traffic stops, Possession of Cannabis, Possession of Controlled Substances, Possession of Drug Equipment, DUI’s and Driving While License Suspended.

Maintain current level of service to the community while addressing fiscal constraints to funding imposed by economic conditions

o In the previous fiscal year, the Department had researched alternative methods to effectively address the on-going issue of drug abuse and entered into a partnership with the McHenry County Sheriffs Office to conduct joint narcotic investigations. During the 2012 fiscal year, the partnership was extremely effective, resulting in a high volume of successful investigations. Due to the results, the Department increased the number of personnel hours assigned to this venture.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE ADMINISTRATION AND OPERATIONS NARRATIVE

Enhancement of traffic enforcement initiatives through increased use of selective traffic enforcement assignments

o The Department conducted 8 traffic safety campaigns comprised of a total of 419 man- hours. These campaigns focused on the enforcement of impaired motorist, speeding violations and occupant restraint violations. The campaigns resulted in 484 traffic stops, 27 DUI arrests, 4 drug arrests, 2 felony arrests, 4 fugitives apprehended, 5 arrests for Suspended/Revoked and 401 other citations being issued. o The officers assigned to the traffic unit operated an instructional traffic safety booth at the National Night Out Community Cook Out. o The speed trailer, which seeks voluntary compliance, was deployed, at the time of the publication of this report, a t 12 different locations subsequent to complaints received by citizens.

Analyze needs of the community to determine Community Relations and Crime Prevention programs that can be added, enhanced or eliminated to maximize allocated resources

o The Department developed and presented a information workshop regarding Designer Drugs o The Department developed a partnership with staff from Marlow Middle School to develop an educational series of presentations for the community at large. The 1st of 3 identified programs, dealing with Cell Phone Safety, was presented. The remaining 2 programs are planned to be presented in 2013. o Based on an identified increase in Identity Theft cases, a program was developed, with presentation planned in November of this fiscal year, dealing specifically with Identity Theft.

Complete multi-year radio enhancement program to ensure compliance with narrow banding requirements set to go into place on January 1, 2013

o The Department completed the multi-year narrow banding project this fiscal year. All necessary equipment had been replaced, tested, and the switchover to the new narrow band took place on May 30, 2012.

Replace obsolete in-squad video systems to enhance prosecution of serious traffic offenders in court and reduce potential liability to the Department

o The Department successfully purchased, installed, tested and went operational with a new in-squad video system, enhancing evidence collection procedures for serious traffic violations.

Continue to aggressively seek alternative funding and/or equipment grants for program enhancements without impacting local funding constraints

o The Department was able to secure grant funding to supplement local efforts in traffic safety issues for 2012 for $28,448.84.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE ADMINISTRATION AND OPERATIONS NARRATIVE

Goals and Objectives ¾ Maintain current level of law enforcement service to the community ¾ Identify and implement traffic enforcement initiatives to enhance traffic accident prevention and investigations, specifically targeting personal injury accidents. Through methods implemented, the Department hopes to see a 3.5% reduction in traffic accidents, as compared to 2011. ¾ Analyze needs of the community to determine Community Relations and Crime Prevention programs that can be added, enhanced or eliminated to maximize allocated resources ¾ Research and test the potential of increased mobile application use in the field, to enhance effectiveness and ultimately decrease long term equipment costs ¾ Increase efforts to successfully address increased ordinance violations to raise compliance through voluntary means or enforcement methods. This will be accomplished through the hiring of an additional half-time CSO and a goal of realizing a 14% increase in ordinance citations as compared to 2011. ¾ Initiate a multi-year service weapon replacement program with the goal of replacing 1/3rd of the weapons each fiscal year for the next 3 years. ¾ Continue to aggressively seek alternative funding and/or equipment grants for program enhancements without impacting local funding constraints

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Traffic Arrests 3,747 3,852 3,546 4,275 4,083 Traffic Accidents 606 674 656 602 631 DUI’s 99 125 151 180 160 Investigation Case Workload 230 279 148 134 141 Investigations Cases Closed 240 200 188 96 99 Ordinance Citations 2,401 2,083 1,852 2,079 2,120 Reports Processed 14,267 15,815 13,584 13,674 13,629 Training Hours (External) 4,646 3,973 3,125 3,000 3,800 Social Services Case Contacts 777 836 819 775 813 Total Number of CPA Grads 387 417 444 462 492 Crime Prevention Meetings & 402 387 321 298 309 Presentations 911 Calls Processed N/A 12,623 12,264 12,700 12,571

Budget Highlights The Department’s budget has been developed with a focus on meeting the current level of service to the community while maximizing financial resources available. The emphasis in this budget is continued enhancement of operations utilizing personnel already in place and the acquisition of additional/replacement equipment.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE ADMINISTRATION AND OPERATIONS NARRATIVE

Personnel Summary 2009 2010 2011 2012 2013 Full Time Sworn Employees Chief of Support Services 1 1 1 1 1 Chief of Patrol Services 1 1 1 1 1 Sergeants 8 8 7 7 7 Patrol Officers 32 32 29 29 29 Full Time Civilian Employees Director of Police and Public Safety 1 1 1 1 1 Admin. Assistant 1 1 1 1 1 Comm./IT Supervisor 1 1 1 1 1 Communications 8 8 9 9 9 Records Supervisor/Analyst 1 1 1 1 1 Records Clerk 3 3 3 3 3 Social Service Coord. 1 1 1 1 1 C.S.O. 2 1 1 1 1 Part-Time Employees Communications 0 1 1 1 1 C.S.O. 0 0 0 0 1 Seasonal Employees Crossing Guards 3 3 3 3 3

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE ADMINISTRATION AND OPERATIONS NARRATIVE

Capital Projects/Equipment $181,360

Project/Purchase: Kenwood Portable Radio Project/Purchase: Dispatch UPS Internal (4) Battery Cost: $6,240 Cost: $7,800 Image: Image:

Project/Purchase: Canon XA10 Digital Project/Purchase: Cardiac Science AED Camcorder Replacements Cost: $2,500 Cost: $2,200 Image: Image:

Project/Purchase: Duracraft Enclosed Supply Project/Purchase: Touchprint TPE5600 Trailer Livescan Machine Cost: $1,800 Cost: $27,700 Image: Image:

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET POLICE ADMINISTRATION AND OPERATIONS NARRATIVE

Project/Purchase: TLTI Impulse 200LR Project/Purchase: Dell E6520 Laptops Accident Mapping Laser & (3) Reconstruction Package Cost: $6,490 Cost: $3,600 Image: Image:

Project/Purchase: HP 4510 Report Laserjet Project/Purchase: Photomodeler – used Printer for accident reconstruction Cost: $1,650 Cost: $1,150 Image: Image:

Project/Purchase: Workforce Central Project/Purchase: (2) Police Chevrolet Scheduling Software Tahoe’s (4WD) Cost: $7,230 Cost: $62,000 Image: Image:

Project/Purchase: (2) Police Chevrolet Tahoe’s (2WD) Cost: $51,000 Image:

88 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Police-Administration & Operations

Personal Services 210.41100 Salaries, Full-Time 4,150,132 4,191,381 4,065,271 4,320,900 4,508,110 4,508,110 210.41200 Salaries, Part-Time 100 5,432 17,542 23,150 37,370 37,370 210.41250 Salaries, Crossing Guards 10,775 8,925 10,080 11,160 11,160 11,160 210.41400 Salaries, Over-Time 90,639 93,481 123,809 106,000 105,000 105,000 210.42100 Employer Portion FICA 306,499 320,828 313,712 346,400 362,630 362,630 210.42200 IMRF - Benefit 92,877 108,058 116,651 122,910 130,090 130,090 210.42300 Employee Contrib. / Pension 750,356 911,955 961,269 931,900 913,030 913,030 210.42500 Employee Health Insurance 634,367 629,655 645,351 672,010 687,900 687,900 210.42700 Other Employee Benefits 80,173 73,798 61,652 92,650 102,540 102,540

Total Personal Services 6,115,918 6,343,513 6,315,336 6,627,080 6,857,830 6,857,830

Professional Development 210.45100 Conferences, Schools, & Training 29,756 21,221 16,539 14,500 24,740 24,740 210.45200 Dues 3,222 2,804 2,823 4,030 4,590 4,590 210.45300 Publications & Subscriptions 3,248 2,332 4,936 5,290 5,730 5,730 210.45400 Travel Exp., Miles,Lodg,Meals 9,293 8,188 4,993 10,860 11,760 11,760 210.45500 Community Affairs, Meals-Awards 1,425 848 1,067 3,780 1,800 1,800

Total Professional Development 46,943 35,393 30,357 38,460 48,620 48,620

Contractual Services 210.51400 Maintenance, Machinery/Equip 6,899 7,103 19,289 13,850 15,520 15,520 210.51450 Maintenance, ESDA Equipment 3,263 3,263 3,263 3,270 3,270 3,270 210.51500 Maint., Computers 9,674 8,025 6,928 5,090 2,490 2,490 210.51600 Maintenance, Vehicles 17,588 24,319 18,671 14,950 18,000 18,000 210.52400 Medical Services 395 618 920 850 2,220 2,220 210.52800 Other Professional Services 1,002 1,813 2,600 1,300 13,610 13,610 210.53400 Telephone 35,008 33,834 38,936 46,120 54,430 54,430 210.53500 Cable Provider Services 0 0 0 1,440 1,440 1,440 210.54100 Postage 11,276 4,840 4,162 5,300 5,060 5,060 210.54200 Publishing & Advertising 113 360 0 70 70 70 210.54300 Printing & Copying 4,317 6,620 6,570 3,580 6,180 6,180 210.54400 Rental Contracts 84,588 49,509 45,787 56,000 57,340 57,340 210.59900 Miscellaneous 812 792 1,602 1,400 1,490 1,490

Total Contractual Services 174,934 141,095 148,727 153,220 181,120 181,120

Commodities 210.61400 Maint. Supply & Parts, Equipmt 854 0 1,340 2,400 3,590 3,590 210.61500 Maint. Supply & Parts, Computers 1,219 1,027 2,532 1,500 1,530 1,530 210.61550 Supplies/Parts-Software 0 1,641 70 440 150 150 210.61600 Maint. Supply & Parts, Vehicles 27,603 37,930 35,524 31,660 45,820 45,820 210.62100 Office Supplies 9,021 9,904 9,382 8,400 10,000 10,000 210.62200 Operating Supplies 49,861 40,966 33,378 41,500 73,140 73,140 210.62300 Fuel & Petroleum Supplies 86,453 110,778 142,094 157,240 151,920 151,920 210.62400 Uniforms & Protective Clothing 26,837 26,666 22,536 35,770 29,830 29,830

Total Commodities 201,848 228,912 246,857 278,910 315,980 315,980

Capital Outlay 210.81400 Equipment 19,605 99,166 32,666 84,500 54,730 54,730 210.81500 Computer Hardware 16,165 5,527 3,463 11,000 5,250 5,250 210.81550 Computer Software 3810008,3808,380 210.81600 Vehicles 0 0 91,586 103,300 113,000 113,000

Total Capital Outlay 36,152 104,693 127,714 198,800 181,360 181,360

Total Police- Admin. & Operations Expenditures 6,575,795 6,853,605 6,868,991 7,296,470 7,584,910 7,584,910

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ADMINISTRATION NARRATIVE

Public Works Administration is responsible for the overall operation and supervision of the Department that includes the Public Properties, Streets, Water, and Airport Divisions. This supervision includes management of programs related to right-of-way operations, roads, signs, stormwater systems, public properties, lakes & creeks, fleet maintenance, trash & recyclables collection, potable water production & distribution, snow & ice control, and airport operations. Pictured Above: 2012 Public Works Open House

Program Review The Department works on addressing resident concerns as they arise. Customer survey letters are sent to residents. Feedback received from these surveys allows us to measure performance and address resident concerns. Prompt attention and response to resident inquiries and requests is a priority.

The Department Safety Committee actively investigates injuries and accidents in the Department. This year showed a significant improvement with 1 lost workday due to injury compared to 2011, which had 72 lost workdays due to injuries. Proactive measures to prevent accidents are accomplished through regular self-inspections of Village facilities and discussions with employees. The Safety Committee has categorized injury types. Most injuries were related to strains, in particular back strains. Staff worked with IRMA to obtain on-site training aimed at preventing back injuries.

Goals and Objectives ¾ Provide at least 20 training opportunities in 2013 to employees to enhance safety. ¾ Purchase new color digital copier in 2013 to: 1) address periods where printing is impeded due to increasing maintenance issues associated with existing aging copier; and 2) resolve compatibility issues which do not allow new computers running the Windows 7 64 bit operating system to print to the current color printer. ¾ Purchase Cartegraph License Conversion in 2013 to allow increased sharing of licenses which will allow more users access to the Cartegraph Software simultaneously. ¾ Improve customer satisfaction rate to 87 percent based on surveys of completed work.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013

Resident satisfaction Surveys received 80% 88% 84% 85% 87% rated “Very Good” or “Excellent”

Budget Highlights There are no significant changes in the budget planned for FY 2013. One proposed Cartegraph enhancement is restructuring of the licensing for end users. The new licensing arrangement provides a less restrictive license structure so more users can have access simultaneously.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ADMINISTRATION NARRATIVE

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Public Works Director 0.50 0.50 0.50 0.50 0.50 Deputy Director 0.25 0.25 0.25 0.25 0.25 Contract Inspector 0.50 0.50 0.50 0.50 0.00 Administrative Asst/PW 0.50 0.50 0.50 0.50 0.50 Secretary PW/Airport 0.25 0.25 0.25 0.25 0.25 Secretary PW 0.50 0.50 0.50 0.50 0.50

Capital Projects/Equipment $9,540

Project/Purchase: Digital Color Copier – Project/Purchase: Cartegraph Cartlite Replaces current Bizhub License Conversion and smaller HP printers Cost: $5,000 Cost: $4,540 Image: Image:

91 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Public Works - Administration

Personal Services 305.41100 Salaries, Full-Time 179,610 172,826 170,581 167,100 153,960 153,960 305.41150 Personal Services Reimbursements 0 0 (709) 0 0 0 305.42100 Employer Portion FICA 13,240 12,776 12,527 12,410 11,460 11,460 305.42200 IMRF - Benefit 17,825 19,710 19,689 18,520 18,050 18,050 305.42500 Employee Health Insurance 26,834 26,647 29,816 28,630 24,790 24,790 305.42700 Other Employee Benefits 5,094 5,439 3,321 4,200 4,740 4,740

Total Personal Services 242,603 237,399 235,226 230,860 213,000 213,000

Professional Development 305.45100 Conferences, Schools, & Training 344 1,670 1,931 1,270 1,470 1,470 305.45200 Dues 352 607 589 660 730 730 305.45300 Publications & Subscriptions 131 210 218 230 170 170 305.45400 Travel Exp., Miles,Lodg,Meals 759 1,394 1,235 1,050 940 940 305.45500 Community Affairs 1,347 1,630 1,521 1,380 1,500 1,500

Total Professional Development 2,934 5,510 5,494 4,590 4,810 4,810

Contractual Services 305.51400 Maintenance, Machinery/Equip 635 644 746 760 780 780 305.51500 Maint., Computers 4,950 4,950 5,263 5,560 4,980 4,980 305.51600 Maintenance, Vehicles 0 884 0 0 100 100 305.52400 Medical Services 45 41 18000 305.52800 Other Professional Services 0 0 123000 305.53400 Telephone 17,740 18,136 20,641 25,460 30,320 30,320 305.53500 Cable Provider Services 0 0 0 1,500 1,500 1,500 305.54100 Postage 728 647 385 580 600 600 305.54200 Publishing & Advertising 75 0 233 180 100 100 305.54300 Printing & Copying 312 47 177 170 150 150 305.54450 Equipment Service Reimbursements 0 0 (111) 0 0 0

Total Contractual Services 24,485 25,348 27,473 34,210 38,530 38,530

Commodities 305.61600 Maint. Supply & Parts, Vehicles 103 182 489 250 130 130 305.62100 Office Supplies 1,708 2,149 1,714 1,770 1,800 1,800 305.62200 Operating Supplies 1,739 1,693 1,611 1,340 1,400 1,400 305.62300 Fuel & Petroleum Supplies 1,383 1,231 1,248 1,220 1,190 1,190 305.62400 Uniforms & Protective Clothing 588 378 549 620 520 520

Total Commodities 5,521 5,634 5,612 5,200 5,040 5,040

Capital Outlay 305.81400 Equipment 0 0 0 1,060 5,000 5,000 305.81550 Computer Software 00004,5404,540

Total Capital Outlay 0 0 0 1,060 9,540 9,540

Total Public Works-Admin. Expenditures 275,542 273,891 273,804 275,920 270,920 270,920

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT STREETS NARRATIVE

The Public Works Depaartment, Streets and Drainage Division is responsible for the management and maintenance of Village’s street and drainage infrastructures including streets, sidewalks, urban forest, signage, flood control systems including creeks, detention and storm sewers, rights-of-way, and airport pavements. Additional maintenance activities include snow & ice control operations and Village owned vehicles and equipment management.

Program Review The Street Division made numerous improvements in the sidewalk, storm sewer, bike path, and sign maintenance inspection programs. Bike paths within the Village this year received hot pour crack sealant to further extend the life of the paths. Storm sewers within the Village were cleaned by water jetting the pipes prior to being televised to ensure that no deficiencies have occurred. The sidewalk replacement program continued with replacement of 400 high priority squares. Grinding was used on some of the sidewalks squares to eliminate trip hazards. The area where this technique was used in the previous year was checked and the results were good.

Drainage improvements at 262 Indian Trail were completed The improvements included re- directing storm water that now flows along the side of a resident’s private property through a failed drain line and direct it along a Village owned parcel in a new drain line. School Zone signs were updated for the three schools to meet new MUTCD code standards. Speed limit sign within the Village were also upgraded to meet new standards. The ink jjet printer for the sign shop reduced material and labor costs for manufacturing signs.

Fleet maintenance activities have continued to progress with dedicated commitment from the mechanics. The part-time Mechanics Apprentice has improveed the ability to meet the preventative maintenance requirements for all vehicles and equipment. With this continual effort in preventative maintenance, the amount of outside contractual work to Village vehicles and equipment continues to be minimized. The engine scanner has also provided a costs savings allowing the mechanics to further diagnosis vehicle concerns instead of outside contractual repairs.

Goals and Objectives ¾ Perform 100 tons of asphalt patching to extend the life of exiisting pavements. ¾ Complete installation of new fuel system. ¾ Develop and implement an in-house fleet air conditioning maintenance program. ¾ Maintain the number of vehicle breakdowns to 35 or less. ¾ Repair 100% of the identified high priority sidewalk defects.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT STREETS NARRATIVE

Performance Indicators

Estimated Projected 2009 2010 2011 2012 2013 Maintenance Performed on: Streets (in Miles) 85.5 85.9 85.9 87.3 87.4 Cul-de-sacs / Courts 161 161 161 165 166 Vehicles / Major Equipment 107 105 106 107 107 Vehicle Breakdowns 93 70 54 40 35 High Priority Sidewalks Requiring Repair 220 630 450 400 400 Percentage of High Priority Sidewalk 100% 100% 100% 100% 100% Squares Repaired Percentage of hours spent on Pavement 4% 8% 11% 14% 17% Maintenance and Repairs Percentage of hours spent on Drainage 15% 18% 19% 20% 21% Maintenance and Repairs

Budget Highlights The continued progress of native area maintenance activities will improve the aesthetics and appearance of these areas within the community. Control burns will be conducted to help control the invasive weeds and promote growth of the native plants. The mapping and identifying of manholes, outfall, inlets, and restrictors for the detention maintenance program will improve the infrastructure system.

Purchase of an air conditioning servicing machine for the mechanics will allow them to perform air conditioning recharges on Village vehicles. These types of repairs are now sent to the private shops for repair. The traffic counters will allow traffic counts for traffic studies to continue when the need arises. When concerns are raised about vehicle speeds, Public Works conducts studies gather data so the concern can be addressed. The fuel system upgrade will allow the fuel and vehicle information to continue to be monitored. The current fuel system cannot be repaired since replacement parts are no longer available. The asphalt crack router will allow smaller asphalt cracks to be opened wider to accept hot pour crack sealer during pavement maintenance. This work was previously performed by a contractor.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT STREETS NARRATIVE

Public Works ‐ Streets ‐ $1,831,650

$1,223,970 $1,500,000

$1,000,000 $327,160 $209,500 $500,000 $7,420 $90,600

$0 Personal Professional Contractual Commodities Capital Outlay Services Development Services

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Street Superintendent 1 1 1 1 1 Mechanic 2 2 2 2 2 Crew Leader 1 1 1 1 2 General Utility Worker II 1 1 1 1 2 General Utility Worker I 5 5 5 5 7 Part-Time Employeees Apprentice Mechanic 0 1 1 1 1 Seasonal Employees 2 1 1 1 1

Capital Projects/Equipment $182,500

Project/Purchase: Fuel System Upgrade Project/Purchase: Replacement Traffic Counters Cost: $41,000 Cost: $9,500 Image: Image:

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT STREETS NARRATIVE

Project/Purchase: Air Conditioning Project/Purchase: Asphalt Crack Router Recharge Machine Cost: $5,000 Cost: $11,000 Image: Image:

Project/Purchase: 1½ Ton Dump Truck w/ Project/Purchase: Mechanic’s Lift Plow & Spreader – Replaces Unit 51 Cost: $73,000 Cost: $43,000 Image: Image:

96 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Public Works - Streets

Personal Services 310.41100 Salaries, Full-Time 584,835 586,370 584,600 705,860 869,890 869,890 310.41150 Personal Services Reimbursements (59,008) (87,205) (59,337) (110,960) (118,810) (118,810) 310.41200 Salaries, Part-Time 25,109 23,504 19,541 19,820 26,050 26,050 310.41400 Salaries, Over-Time 38,689 35,743 28,327 44,630 60,860 60,860 310.42100 Employer Portion FICA 49,005 48,178 46,719 59,920 74,600 74,600 310.42200 IMRF - Benefit 61,140 69,399 69,937 82,590 109,350 109,350 310.42500 Employee Health Insurance 123,878 133,518 142,712 161,820 183,270 183,270 310.42700 Other Employee Benefits 8,748 5,558 5,218 13,090 18,760 18,760

Total Personal Services 832,395 815,064 837,718 976,770 1,223,970 1,223,970

Professional Development 310.45100 Conferences, Schools, & Training 1,230 2,133 1,184 2,440 3,450 3,450 310.45200 Dues 434 443 452 380 750 750 310.45300 Publications & Subscriptions 251 2,051 1,500 1,660 1,780 1,780 310.45400 Travel Exp., Miles,Lodg,Meals 209 724 268 1,400 1,440 1,440

Total Professional Development 2,123 5,352 3,404 5,880 7,420 7,420

Contractual Services 310.51100 Maintenance, Grounds 0 0 1,005 48,200 85,900 85,900 310.51300 Maintenance, Infrastructure 19,550 14,300 0 340 1,500 1,500 310.51400 Maintenance, Machinery/Equip 18,515 3,285 15,577 18,890 6,400 6,400 310.51600 Maintenance, Vehicles 24,346 13,766 21,365 18,540 14,840 14,840 310.52400 Medical Services 985 672 385 590 620 620 310.52800 Other Professional Services 744 1,251 1,777 1,500 1,500 1,500 310.53400 Telephone 4,113 3,554 3,295 3,650 4,380 4,380 310.54100 Postage 16 900000 310.54200 Publishing & Advertising 315 628 426 460 460 460 310.54300 Printing & Copying 0 34 26 420 400 400 310.54400 Rental Contracts 6,523 4,983 6,464 6,340 6,490 6,490 310.54450 Equipment Service Reimbursements (13,322) (11,909) (15,486) (33,820) (33,050) (33,050) 310.59900 Miscellaneous 1,000 1,050 1,138 1,280 1,160 1,160

Total Contractual Services 62,784 31,706 35,972 66,390 90,600 90,600

Commodities 310.61100 Maint. Spply & Parts, Grounds 1,652 2,271 1,185 9,980 32,400 32,400 310.61300 Maint. Supply & Parts, Infrastruct. 31,566 49,993 35,644 51,030 60,000 60,000 310.61400 Maint. Supply & Parts, Equip 8,910 10,449 11,537 8,500 8,500 8,500 310.61600 Maint. Supply & Parts, Vehicles 12,758 22,880 23,075 15,510 19,000 19,000 310.62200 Operating Supplies 79,981 38,716 47,224 39,150 34,600 34,600 310.62210 Ice & Snow Control Supplies 274,345 111,721 0 138,220 112,000 112,000 310.62300 Fuel & Petroleum Supplies 28,783 34,192 42,271 41,300 54,940 54,940 310.62400 Uniforms & Protective Clothing 2,754 3,950 3,599 5,520 5,720 5,720

Total Commodities 440,749 274,172 164,534 309,210 327,160 327,160

Capital Outlay 310.81250 Improvements, Other 23,776 25,398 67,843 43,460 0 0 310.81400 Equipment 394 8,983 47,900 23,960 136,500 109,500 310.81550 Computer Software 995 1,1400000 310.81600 Vehicles 0 0 0 70,430 73,000 73,000

Total Capital Outlay 25,165 35,521 115,743 137,850 209,500 182,500

Total Public Works-Streets Expenditures 1,363,216 1,161,815 1,157,371 1,496,100 1,858,650 1,831,650

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS PUBLIC PROPERTIES NARRATIVE

The Public Properties Division of Public Works is responsible for the maintenance oof Village-owned buildings and various public properties which include Village Hall, Police Department, and Public Works facilities. The Public Works facilities encompass thhe well housses, airport, rental properties, and parks.

Program Review The Parks section created a playground replacement program. For budgeting and replacement purposes, all of the Village’s twenty playgrounds were systematicallly evaluated and charted for age and life expectancy of equipment. In 2012, a re-assessment of playground conditions were made and a determination was made that playgrounds could be pushed out to twenty years of usable life span. Parks staff will continue to provide yearly condition assessments on extending each playground past the manufacture’s estimated lifespan. The extended life is due to continued maintenance and repair actions.

The Facilities section conducted phase two of replacing furnace and air-conditioning units at the Police Department. Since all of the original HVAC units are the same age and approximate condition it was determined that these units would be replaced over a three year period. The Village was awarded a grant to help offset some of the replacement expenses. The Village installed state of the art energy efficient units which will provide many years of reliable operation and reduced utility costs. Facilities section was also able reuse a generator left over from the recent renovation project at Well House 17 to power the Public Works facility. Public Works now has the capability to conduct business in the event of a sustained power outage providing electricity to a large portion of the Public Works building and most importantly provide power to the mechanics bays and lifts. This will allow our mechanics to keep our fleet moving no matter what the outside weather conditions we may experience during an outage.

A perimeter drainage system was installed at the 1111 Pyott Road rental house to help divert ground water seepage and direct it into an injection pit and then pumping it baack outside away from the foundation. This will also help to reduce the relative humidity and keep the basement dry. The 2 East Oak location was partially renovated from a Police storage building into a new pre-school that will service up to 20 children in the near future.

A new zero turn mower and brush hog attachment were purchased to help clear thick brush from around detentions andn at the airport. The zero turn mower will assist us in mowing the turf at the airport, Sunset Park, Bark Park and in SSA #3.

Goals and Objectives ¾ Conduct playground action plans for the playgrounds located at Avalon and Rolling Hills Parks. ¾ Provide our facilities crew with electrical repair diagnosstic training to improve their ability to conduct electrical repairs in-house reducing our dependence on outside electrical repair contractors.

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS PUBLIC PROPERTIES NARRATIVE

¾ Improve the HVAC efficiencies at the Police Department by replacing older inefficient HVAC equipment. ¾ Improve the Village Hall’s electrical capabilities by moving selected key electrical circuits to the existing emergency power generator. ¾ Improve the Villages video security systems by replacing the older system which is unreliable.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Facilities scheduled maintenance tasks 767 772 741 724 765 Percentage of scheduled tasks completed 91% 97% 93% 94% 95% Parks scheduled maintenance tasks 747 774 887 918 918 Percentage of scheduled tasks completed 90% 91% 95% 90% 96%

Budget Highlights Parks staff will continue to implement the Playground Safety Audit Program. This program identifies areas of concern at the various Village-owned parks. Each year our safety deficiencies are identified and repaired during routine maintenance activities. This year the Parks section will continue to monitor and conduct maintenance-related action plans at two of our parks, Avalon and Rolling Hills, which targets safety and aesthetic items. These items will be identified and correcting the most relevant and cost-effective concerns will be the priority.

Facilities staff will continue to replace older, inefficient HVAC equipment with energy efficient models to save on utilities for all of our facilities. Continued phasing-in of upgraded equipment includes software for the Village Hall HVAC automation system. This upgraded software will allow the internal users to better control room temperatures for the individual work spaces and other areas that it serves and provide cost savings. We also plan to upgrade the Village Hall HVAC system with remote access. This will allow Public Works to monitor and troubleshoot the systems from anywhere through the internet. The boiler at the 9017 Haligus rental property is also planned for replacement. This boiler is in need of replacement due to its age, degraded condition, and inefficiency. We will also continue replacing upgraded furnace/ air-conditioning equipment at the Police Department. This upgraded equipment will improve reliability and provide cost savings.

We plan to upgrade the video security systems at the Police Department by replacing older unreliable equipment that was prone to service repairs to a new version. We will be replacing the lower level multipurpose room carpet since it is being worn out and stained. We will replace it with vinyl tile which will allow it to be mopped and will avoid mildew smells and stains that the original carpet was prone to having. We will be upgrading the Pre-school Annex by expanding the amount of toilets in the bathrooms. This will allow for the addition of ten more children and increasing the facilities overall capacity to thirty.

We will be improving and correcting drainage issues at the Police Department where storm water is washing out an area between the upper and lower parking lots. The plan is to construct

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS PUBLIC PROPERTIES NARRATIVE

concrete curbing that will divert storm water to a nearby storm sewer to correct this issue. We will also be expanding the Village Halls ability to respond to emergencies by adding some electrical circuits on to the existing generator. This will allow the Village the option to operate the facility as an Emergency Operation Center in the event of a sustained power outage.

Public Works ‐ Public Properties ‐ $1,251,890

$684,030 $800,000

$600,000 $263,970 $400,000 $185,360 $113,190 $5,340 $200,000

$0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Public Property Supt 1 1 1 1 1 Crew Leader 3 3 3 3 2 General Utility Worker II 3 3 3 3 2 General Utility Worker I 6 6 6 6 4 Seasonal Employees 0 0 0 4 5

Capital Projects / Equipment $185,360

Project/Purchase: Upgrade Village Hall Project/PPurchase: Replace Boiler at 9017 HVAC Controls Haliguus Cost: $7,200 Cost: $5,500 Image: Image:

100

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS PUBLIC PROPERTIES NARRATIVE

Project/Purchase: Replace Three Furnaces Project/PPurchase: Upgrade the & 1 A/C Unit at PD Bathrooms at 2 East Oak Cost: $24,500 Cost: $11,000 Image:

Project/Purchase: Replace Carpet for Project/PPurchase: Upgrade the Villaage Vinyl Tile LL Village Hall Generator Hall Capabilities Cost: $11,500 Cost: $5,600 Image: Image:

Project/Purchase: Upgrade 7 VVT Project/PPurchase: Upgrade Video Actuators and Securitty Systems for Thermostats at VH the Village Cost: $17,530 Cost: $13,530 Image: Image:

101

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PUBLIC WORKS PUBLIC PROPERTIES NARRATIVE

Project/Purchase: Drainage Improvements Project/Purchase: Utility Landscaping at Police Department Vehicle Cost: $14,000 Cost: $9,500 Image: Image:

Project/Purchase: Ice Machine Project/Purchase: Community Information Sign Cost: $3,110 Cost: $17,390 Image: Image:

Project/Purchase: ¾ Pick Up Truck w/ Plow and Tommygate Cost: $45,000 Image:

102 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Public Works - Public Properties

Personal Services 315.41100 Salaries, Full-Time 760,595 749,831 756,227 650,930 583,480 583,480 315.41150 Personal Services Reimbursements (279,397) (318,681) (286,729) (342,310) (273,550) (273,550) 315.41200 Salaries, Part-Time 0 0 0 59,400 65,600 65,600 315.41400 Salaries, Over-Time 57,641 46,587 50,074 54,570 36,450 36,450 315.42100 Employer Portion FICA 61,864 59,463 59,794 59,610 53,580 53,580 315.42200 IMRF - Benefit 80,621 89,322 92,378 83,240 79,670 79,670 315.42500 Employee Health Insurance 153,374 164,553 178,564 139,040 123,760 123,760 315.42700 Other Employee Benefits 15,656 11,410 9,852 14,480 15,040 15,040

Total Personal Services 850,355 802,485 860,160 718,960 684,030 684,030

Professional Development 315.45100 Conferences, Schools, & Training 3,722 3,284 3,119 4,970 4,070 4,070 315.45200 Dues 733 466 589 520 160 160 315.45300 Publications & Subscriptions 361 326 53 130 100 100 315.45400 Travel Exp., Miles,Lodg,Meals 963 1,066 944 1,160 1,010 1,010

Total Professional Development 5,779 5,143 4,705 6,780 5,340 5,340

Contractual Services 315.51100 Maintenance, Grounds 135,221 133,512 101,291 36,440 2,500 2,500 315.51200 Maintenance, Buildings 29,951 26,253 44,867 27,750 37,940 37,940 315.51400 Maintenance, Machinery/Equip 20,464 13,114 13,551 24,870 17,850 17,850 315.51600 Maintenance, Vehicles 12,315 14,448 10,096 17,920 13,640 13,640 315.52400 Medical Services 1,017 832 219 840 740 740 315.52600 Janitorial Services 68,651 65,037 65,324 55,380 56,710 56,710 315.52800 Other Professional Services 2,829 2,737 2,028 6,000 2,870 2,870 315.53100 Electric Services 203,515 205,006 187,508 187,500 187,500 187,500 315.53200 Natural Gas Services 19,222 19,328 15,935 14,300 17,280 17,280 315.53300 Sewer Services 889 889 955 960 1,020 1,020 315.53400 Telephone 5,300 4,654 4,542 3,940 3,690 3,690 315.54200 Publishing & Advertising 21 31 0 40 100 100 315.54300 Printing & Copying 47 0 34 470 50 50 315.54400 Rental Contracts 1,786 2,876 6,341 4,420 2,890 2,890 315.54450 Equipment Service Reimbursements (62,660) (69,299) (67,771) (97,410) (80,970) (80,970) 315.59900 Miscellaneous 0 0 0 260 160 160

Total Contractual Services 438,569 419,418 384,920 283,680 263,970 263,970

Commodities 315.61100 Maint. Spply & Parts, Grounds 17,339 16,699 20,164 12,690 1,000 1,000 315.61200 Maint. Spply & Parts, Buildings 15,051 17,103 24,073 33,090 19,000 19,000 315.61400 Maint. Supply & Parts, Equip 4,439 6,160 7,560 10,440 8,040 8,040 315.61600 Maint. Spply & Parts, Vehicles 26,058 16,930 27,591 21,210 18,000 18,000 315.62200 Operating Supplies 16,743 19,259 24,224 29,940 19,700 19,700 315.62210 Ice & Snow Control Supplies 1,180 742 1,191 850 1,250 1,250 315.62300 Fuel & Petroleum 32,522 38,435 52,466 43,110 41,630 41,630 315.62400 Uniform & Protective Clothing 3,705 3,811 5,447 5,340 4,570 4,570

Total Commodities 117,038 119,138 162,716 156,670 113,190 113,190

Capital Outlay 315.81250 Improvements, Other 0 0 58,131 99,290 110,360 110,360 315.81400 Equipment 9,789 0 9,149 22,190 30,000 30,000 315.81600 Vehicles 0 0 0 70,430 45,000 45,000

Total Capital Outlay 9,789 0 67,280 191,910 185,360 185,360

Total Public Works - Public Prop. Expenditures 1,421,530 1,346,183 1,479,781 1,358,000 1,251,890 1,251,890

103

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PROFESSIONAL CONTRACTUAL ENGINEERING SERVICES NARRATIVE

The Village contracts engineering services with private firms. The engineering firms contracted are responsible for the design, review, inspection and general supervision of the installatioon of the public improvements in residential, commercial and industrial developments and of various capital improvement projects undertaken by the Village.

Engineering Services ‐ $16,310

$16,310 $20,000

$15,000

$10,000

$5,000 $0 $0 $0 $0

$0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

104 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Professional Contractual Services - Engineering

Contractual Services 140.52200 Engineering Services 13,203 14,420 22,789 38,760 16,310 16,310

Total Contractual Services 13,203 14,420 22,789 38,760 16,310 16,310

Total Prof. Cont. Svcs. - Engineering Expend. 13,203 14,420 22,789 38,760 16,310 16,310

105

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET PROFESSIONAL CONTRACTUAL LEGAL SERVICES NARRATIVE

Legal services include advice on matters before the Village Board, negotiations with developers and labor organizations, advice to the Village staff and prosecution for the defense of Village interests. These duties are divided among the Village Attorney and the Village Prosecutor who are engaged on an independent contractual basis.

Legal Services ‐ $118,400

$118,400 $150,000

$100,000

$50,000 $0 $0 $0 $0

$0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

106 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Professional Contractual Services - Legal

Contractual Services 145.52300 Legal Services 135,079 140,076 120,389 131,680 118,400 118,400

Total Contractual Services 135,079 140,076 120,389 131,680 118,400 118,400

Total Prof. Cont. Services. - Legal Expenditures 135,079 140,076 120,389 131,680 118,400 118,400

107

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET INSURANCE AND TORT NARRATIVE

The Insurance and Tort Division accounts for the insurance premiums for liability, workers compensation, fire, theft, portable equipment, vehicle coverage, surrety bonds, notary bonds, and all other insurance coverage other than employee health insurance coverage which is allocated to each operating department.

Insurance and Tort ‐ $474,800

$287,590 $300,000 $187,210 $200,000

$100,000 $0 $0 $0

$0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

108 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Insurance and Tort

Personal Services 150.42400 State Unemployment Insurance 8,152 5,185 11,677 7,810 7,600 7,600 150.42600 Workmen's Compensation Ins. 162,680 176,589 305,981 260,340 279,360 279,360 150.42800 Surety & Notary Bonds 1,220 1,165 741 510 630 630

Total Personal Services 172,052 182,939 318,399 268,660 287,590 287,590

Contractual Services 150.54500 Liability Insurance 146,142 169,252 199,080 171,310 187,210 187,210

Total Contractual Services 146,142 169,252 199,080 171,310 187,210 187,210

Total Insurance and Tort Expenditures 318,193 352,190 517,479 439,970 474,800 474,800

109

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET INTERFUND TRANSFERS NARRATIVE

The Interfund Transfers Division accounts for funds that are transferred from the General Fund to other funds. For FY13, a total of $2,502,490 will be transferred to the Debt Service Fund in connection with scheduled debt service payments ($981,490) and the early redemption of the 2006 General Obligation Bond issue ($1,521,000).

Interfund Transfers ‐ $2,502,490

$2,502,490 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $0 $0 $0 $0 $0 $500,000 $0 Personal Professional Contractual Commodities Capital Outlay Interfund Services Development Services Transfers

110 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Interfund Transfers

Interfund Transfers 155.91000 Interfund Transfers 993,217 981,992 1,026,464 983,200 2,502,490 2,502,490

Total Interfund Transfers 993,217 981,992 1,026,464 983,200 2,502,490 2,502,490

111 Residents of the Village of Lake in the Hills enjoy numerous village-wide activities, including National Night Out, Rockin’ Rotary Ribfest, and the annual Summer Sunset Festival.

112

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MOTOR FUEL TAX FUND NARRATIVE

The Motor Fuel Tax is collected directly by the State of Illinois and then re-appropriated to the municipality based on the municipalities’ total population. Motor Fuel Tax monies, which are regulated by state statute, are designated for street repairs and maintenance.

Program Review Street Resurfacing Program This program consisted of grinding existing asphalt surface and then placement of new asphalt riding surface. Also select concrete curbs are typically replaced as part of this program. Street resurfacing was completed on the following roads:

¾ Council Trail (Shawnee Drive to Jessie Road) ¾ Michael Court (Anderson Drive to End of Michael Court) ¾ Barbara Court (Anderson Drive to End of Barbara Court) ¾ Kurt Court (Anderson Drive to End of Kurt Court) ¾ Bonnie Court (Anderson Drive to End of Bonnie Court) ¾ Lisa Court (Grace Drive to End of Lisa Court) ¾ Elizabeth Court (Willow Street to End of Elizabeth Court) ¾ Viewpoint Drive (Sierra Court to Grace Drive) ¾ Anderson Drive (Grace Drive to Joseph Street) ¾ Joseph Street (Anderson Drive to Anderson Drive) ¾ David Street (Anderson Drive to Anderson Drive) ¾ Poplar Street (Plum Street to Hilltop Drive) ¾ Ash Street (Plum Street to Hilltop Drive) ¾ Cherry Street (Plum Street to Cedar Street) ¾ Sycamore Street (Hilltop Drive to End of Sycamore Street) ¾ Heartland Gate (Miller Road to Starwood Pass) ¾ Hilltop Drive (Ash Street to Willow Street) ¾ Harvest Gate (Thunder Ridge to End of Harvest Gate)

Pavement Marking Program The program “refreshes” existing pavement markings by placing new thermoplastic material. The thermoplastic material is superior to paint and last about 2 to 3 times longer than paint pavement markings. The work was completed on Miller Road, Haligus Road, Crystal Lake Road, Harvest Gate Road, Village Hall Drive, Albrecht Road, Polaris Drive, and Lakewood Road.

New on-street parking was established along the west side of Lakewood Road as part of the pavement marking program. Existing pavement markings were reconfigured to allow striping of the new on-street parking lane. Pavement widening was not required.

113

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MOTOR FUEL TAX FUND NARRATIVE

Pavement Crack Filling Program The program consists of sealing existing pavement cracks with hot liquid asphalt. This relatively inexpensive preventative maintenance technique helps to extend the life of the pavement which defers costly reconstruction. Crack sealing was completed on Village Creek Drive, Acorn Lane, Oakleaf Road, Wander Way, Pheasant Trail, Deerpath Road, Hunters Path, Woody Way and Springlake Drive.

Goals and Objectives ¾ Implement and complete the resurfacing of 3.6 miles of Village roads.

¾ Implement and complete the final design for the Hilltop Drive Bridge and Jessie Road Bridge.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Miles of Streets Resurfaced 5.7 2.4 2.7 2.9 3.6 Bridges (in Design Phase) 0 0 2 2 2

Budget Highlights – Revenue Summary A portion of the revenue from the State of Illinois Motor Fuel Tax is distributed each month to municipalities on a per capita basis for the construction, maintenance, and extension of municipal streets. Strictly speaking, the Village’s share of the Motor Fuel Tax is not revenue of the Village. Rather, it is state revenue used by the Village as an agent of the state. The Village must comply with strict state standards and rules in spending these funds. $814,570 in revenue is projected for the 2013 fiscal year which is comprised of a 2.8% decrease in regular monthly allotment distributions totaling $687,785 plus $126,785 for the fourth of five annual distributions in connection with the Illinois Jobs Now program. Additionally, $121,600 in grant revenue is included in the 2013 fiscal year budget for 80% of the Phase I and Phase II engineering costs for the Jessie Road Bridge and Hilltop Drive Bridge projects.

114

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MOTOR FUEL TAX FUND NARRATIVE

Budget Highlights – Expenditure Summary Public Works will perform the fieldwork for the 2013 MFT Road Program to keep the engineering costs low. The proposed resurfacing program in 2013 includes 3.6 miles of streets. This is slightly larger compared to 2012 that had 3.0 miles of streets. The increase is necessary to address streets in poor condition, ensuring that costly reconstruction is deferred as long as possible. Design funds are planned to replace the culverts of the Jessie Road Bridge. These culverts have severe corrosion. Design funds are also planned to replace the bridge deck on the Hilltop Drive Bridge. The current deck beams are showing signs of deterioration which can only be restored by replacement. The Village received Highway Bridge Program (HBP) grant money for Phase 1 and Phase 2 engineering for both projects. The Village will only have to pay 20% of the engineering costs. Since the Village is using HBP money the timeline of the project is longer due to the Federal and IDOT requirements. Actual construction is not expected to occur until 2014.

Capital Projects / Equipment $826,000

Project/Purchase: General Street Resurfacing Cost: $826,000

115

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET MOTOR FUEL TAX FUND NARRATIVE

Heavens Gate (Heavens Gate to Prides Run) Big Cloud Pass (Thunder Ridge to Thunder Ridge) Anderson Drive (Barbara Ct to Joseph St) Lorree Lane (Willow St to Joseph St) Harvest Gate (Thunder Ridge to Thunder Ridge) Melbourne Lane (Waterford to Albrecht) Plum Street (Cherry to End) Cedar Street (Hilltop to Burr) Burr Street (Plum to Oak) Maple Street Pheasant Trail (Crystal Lake Rd to Oakleaf) Deer Path (Crystal Lake Rd to Oakleaf) Hunters Path (Crystal Lake Rd to Oakleaf)

MFT Fund Balances

116 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

MOTOR FUEL TAX FUND

Revenues

320.30410 MFT Allotments 791,825 912,206 855,420 863,250 814,570 814,570 320.32050 Grants 2,318,968 63,715 1,094 103,850 121,600 121,600 320.36050 Interest Income 26,620 9,821 6,243 5,440 7,590 7,590

Total Motor Fuel Tax Fund Revenues 3,137,413 985,742 862,757 972,540 943,760 943,760

Expenditures Contractual Services 320.52200 Engineering Services 379,404 86,023 13,533 174,430 203,300 203,300

Total Contractual Services 379,404 86,023 13,533 174,430 203,300 203,300

Commodities 320.62210 Ice & Snow Control Supplies 0 0 115,226000

Total Commodities 0 0 115,226000

Capital Outlay 320.81310 Streets 3,749,828 359,262 522,018 683,810 826,000 826,000

Total Capital Outlay 3,749,828 359,262 522,018 683,810 826,000 826,000

Total Motor Fuel Tax Fund Expenditures 4,129,233 445,285 650,776 858,240 1,029,300 1,029,300

Excess (Deficiency) of Revenues over Expenditures (991,819) 540,457 211,981 114,300 (85,540) (85,540)

Available Fund Balance at start of Fiscal Year 1,683,055 703,244 1,216,363 1,447,310 1,561,610 1,561,610

Net Decrease (Increase) in Assets 12,008 (27,338) 18,965000

Available Fund Balance at end of Fiscal Year 703,244 1,216,363 1,447,310 1,561,610 1,476,070 1,476,070

117

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET SPECIAL SERVICE AREAS NARRATIVE

A Special Service Area is defined as an area established in order to llevy or impose taxes for the provision of special services to an area within the boundaries of a municipality.

When the Village of Lake in the Hills was in the early stages of increased residential development, the Village sought out methods to ensure that the infrastructure needs of newly developed areas would be provided for. Maintenance and infrastructure concerns involved items such as detention and retention facilities, weetlands, storm drainage and other items directly related to individual developments. Special Service Areas were established to collect funds and to allocate resources to provide services in those areas.

Funds for all Special Service areas are collected through the property tax bill of residents living in a part of the Village designated as a Special Service Area.

The fourteen Special Service Areas are as follows:

SSA# Development Name 1 Spring Lake Farm North 2 Meadowbrook 3 Big Sky 4A Hidden Valley/Stoneybrook 4B Hidden Valley/Stoneybrook 5 Spring Lake Farm South 6 Hampton West 7 Heron Bay 8B Crystal Creek Commons 8C Prairie Point 10 Bank of America 14 Life Storage 15 Cheswick Place 24 Harvest Gate Detention

Goals and Objectives

¾ Inspect and treat Ash trees for Emerald Ash Borer. ¾ Remove and reduce the growth of invasive weeds at Drake Detention Ponnd. ¾ Complete prescribed burns at Sierra and Joseph court and Frank Road detentions.

118

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET SPECIAL SERVICE AREAS NARRATIVE

Performance Indicators Estimated Projected 2009 2010 2011 2012 20013 Subdivisions Scheduled for 1 2 4 3 1 Tree trimming Percentage of Scheduled 100% 90% 100% 100% 100% Tree Trimming Completed Scheduled Detention 28 28 30 32 32 Maintenance Activities Percentage of Detention 100% 100% 100% 100% 100% Maintenance Completed Scheduled Prescribed Burns N/A N/A 3 areas 2 areas 3 areas Percentage of Scheduled N/A N/A 100% 100% 100% Prescribed Burns Completed

Budget Highlights – Revenue Summary Property taxes fund the maintenance efforts of the thirteen of the Village’s fourteen Special Service Area Funds. Common areas such as stormwater detention facilities, bike paths, siggnage, parkways, etc. are maintained by the Village. These services are paid for by each home located within the Special Service Area by a separate property tax levied for this purpose. Each year, the Village determines the amount of the property tax levy by reviewing expenditures and fund balances. The policy is to maintain a sufficient fund balance in each Special Service Area to allow for any unexpected expenditures while simultaneously maintaining a fairly stable tax rate. Planned future expenditures for playground replacemennts, swing replacements, tree trimming, emerald ash borer injections, prescribed burns, and tree inventories are reviewed and incorporated into the budget as appropriate.

Special Service Area #24 is funded by contributions and an interfund transfer instead of property taxes. This fund was established to account for the maiintenance of the Harvest Gate Detention Area. Five property owners are served by Special Service Area #24. The contributions line item accounts for the contributions received from Shorewood Propertiess (36.5% of budget), NIMED Corporation (9.7% of budget), DKI-LITH, L.P. (13.57% of budget), and Community Unit School District 300 (21.56% of budget). The Villagge contributes the remaining 18.67% of budgeted expenditures via an interfund transfer from the General Fund. A property tax can be levied in the event that any of the parties do not makee their required contributions in a timely fashion. Special Service Area Revenues

$619,295 $800,000 $545,190 $522,452 $506,510 $484,820 $600,000 $400,000 $200,000 $0 FY09FY10FY11 FY12 FY13 (Estimate) (Projection) 119

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET SPECIAL SERVICE AREAS NARRATIVE

Budget Highlights – Expenditure Summary Three prescribed burns are planned for the native planting areas at Sierra Court, Joseph Court and Frank Road Detention. These burns are conducted to help control invasive species and reduce the threat of brush fire during dry spells. SSA#5,, SSA #8B, SSA #8C, SSA #4A and SSA #4B have a larger than expected tree replacement program due to the presence for the Emerald Ash Borere . We will continue to monitor this area to help preserve aas many Ash trees as we can but anticipate the replacement of an estimated 16 Ash trees in SSAA #4A and SSA #4B, 30 trees in SSA #5, 3 trees in SSA #8B, 3 trees in SSA #8C, in FY13. The Forestry section will also be conducting its scheduled tree trimming planned in the Cheswick Place subdivision. This five- year tree trimming cycle has our foresters shaping trees and removing branch obstructions for pedestrian and vehicular traffic. The Parks section wiill be conduccting additional action plans targeting playgrounds in SSA #2 Avalon Park, Rolling Hills and in SSA #6 Normandy Park. The plan is to provide maintenance to the playground structures by painting where corrosion is present and replacing components that are worn. These aactions will help to extend the usable life spans of these playgrounds and improve the aesthetic appearance of these structures.

Special Service Area Expenditures ‐ $404,500

$255,010 $300,000 $250,000 $200,000 $91,380 $150,000 $27,520 $100,000 $30,590 $0 $50,000 $0 Personal ContractualCommodities Capital Interfund Services Services Outlay Transfers

Capital Projects/Equipment No capital items are planned for in FY13.

Special Service Areas Fund Balance

Special Service Area Fund Balances

$1,120,564 FY13 $1,018,554 FY12

FY11 $901,274 $800,540 FY10 $719,834 FY09

$0 $200,000 $400,000 $600,000 $800,000 $1,0000,000 $1,200,000

120 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 1 Revenues

350.30240 Property Tax 145 2,750 4,197 5,190 2,000 2,000 350.36050 Interest Income 575 622 763 720 150 150

Total S.S.A. # 1 Fund Revenues 719 3,371 4,960 5,910 2,150 2,150

Expenditures Personal Services 350.41150 Personal Services Reimbursements 5,095 472 361 470 470 470

Total Personal Services 5,095 472 361 470 470 470

Contractual Services 350.51100 Maintenance, Grounds 6,077 6,189 5,893 3,150 4,090 4,090 350.51300 Maintenance, Infrastructure 1,50000000 350.52800 Other Professional Services 11500000 350.54450 Equipment Service Reimbursements 1,645 264 261 120 130 130

Total Contractual Services 9,337 6,453 6,154 3,270 4,220 4,220

Commodities 350.61100 Maint. Spply & Prts, Grounds 95900000 350.62200 Operating Supplies 73 60 60 0 30 30

Total Commodities 1,032 60 60 0 30 30

Total S.S.A. # 1 Fund Expenditures 15,464 6,985 6,574 3,740 4,720 4,720

Excess (Deficiency) of Revenues over Expenditures (14,744) (3,614) (1,614) 2,170 (2,570) (2,570)

Available Fund Balance at start of Fiscal Year 49,511 35,000 31,388 29,780 31,950 31,950

Net Decrease (Increase) in Assets 23326000

Available Fund Balance at end of Fiscal Year 35,000 31,388 29,780 31,950 29,380 29,380

121 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 2 Revenues

352.30240 Property Tax 249,975 110,195 110,011 115,290 121,250 121,250 352.36050 Interest Income 1,625 3,892 6,527 6,600 1,480 1,480

Total S.S.A. # 2 Fund Revenues 251,600 114,086 116,538 121,890 122,730 122,730

Expenditures Personal Services 352.41150 Personal Services Reimbursements 27,665 21,861 11,374 18,330 22,490 22,490

Total Personal Services 27,665 21,861 11,374 18,330 22,490 22,490

Contractual Services 352.51100 Maintenance, Grounds 70,814 68,181 67,111 76,960 78,080 78,080 352.52200 Engineering Services 0 0 0 2,700 0 0 352.52800 Other Professional Services 73500000 352.54450 Equipment Service Reimbursements 13,566 11,773 5,562 11,590 16,990 16,990

Total Contractual Services 85,116 79,954 72,673 91,250 95,070 95,070

Commodities 352.61100 Maint. Spply & Prts, Grounds 2,162 1,793 901 930 2,760 2,760 352.61300 Maint. Supply & Parts, Infrastructure 0 925 300 300 300 300 352.61400 Maint. Spply & Prts, Equipment 1,760 1,431 35 1,800 2,400 2,400 352.62200 Operating Supplies 333 100 361 100 100 100

Total Commodities 4,255 4,248 1,597 3,130 5,560 5,560

Total S.S.A. # 2 Fund Expenditures 117,036 106,063 85,644 112,710 123,120 123,120

Excess (Deficiency) of Revenues over Expenditures 134,563 8,023 30,894 9,180 (390) (390)

Available Fund Balance at start of Fiscal Year 110,885 245,736 256,648 287,595 296,775 296,775

Net Decrease (Increase) in Assets 2872,88953000

Available Fund Balance at end of Fiscal Year 245,736 256,648 287,595 296,775 296,385 296,385

122 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 3 Revenues

354.30240 Property Tax 105,820 109,978 109,812 115,290 115,500 115,500 354.36050 Interest Income 1,250 2,307 4,667 4,330 1,300 1,300 354.39500 Insurance/Restitutions 0 0 887000

Total S.S.A. # 3 Fund Revenues 107,070 112,285 115,366 119,620 116,800 116,800

Expenditures Personal Services 354.41150 Personal Services Reimbursements 7,782 14,502 13,292 37,980 31,940 31,940

Total Personal Services 7,782 14,502 13,292 37,980 31,940 31,940

Contractual Services 354.51100 Maintenance, Grounds 58,204 57,201 69,477 3,430 3,730 3,730 354.51200 Maintenance, Buildings 0 0 1,295000 354.51300 Maintenance, Infrastructure 55000000 354.52800 Other Professional Services 0 325 0 0 150 150 354.54450 Equipment Service Reimbursements 4,039 5,936 7,197 26,520 24,390 24,390 354.54500 Liability Insurance 0 0 887000

Total Contractual Services 62,793 63,462 78,856 29,950 28,270 28,270

Commodities 354.61100 Maint. Supply & Parts, Grounds 0 0 1,160 10,050 11,150 11,150 354.61300 Maint. Supply & Parts, Infrastructure 0 300 896 200 200 200 354.61400 Maint. Supply & Parts, Equip 40 0 400 980 250 250 354.62200 Operating Supplies 217 330 100 100 100 100

Total Commodities 257 630 2,556 11,330 11,700 11,700

Total S.S.A..# 3 Fund Expenditures 70,832 78,595 94,704 79,260 71,910 71,910

Excess (Deficiency) of Revenues over Expenditures 36,238 33,691 20,662 40,360 44,890 44,890

Available Fund Balance at start of Fiscal Year 105,606 143,611 178,482 199,180 239,540 239,540

Net Decrease (Increase) in Assets 1,7671,18136000

Available Fund Balance at end of Fiscal Year 143,611 178,482 199,180 239,540 284,430 284,430

123 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 4A Revenues

356.30240 Property Tax 45,979 48,972 49,980 52,400 52,500 52,500 356.36050 Interest Income 426 772 1,708 1,350 490 490

Total S.S.A.# 4A Fund Revenues 46,405 49,744 51,689 53,750 52,990 52,990

Expenditures Personal Services 356.41150 Personal Services Reimbursements 10,872 16,406 6,370 24,990 7,630 7,630

Total Personal Services 10,872 16,406 6,370 24,990 7,630 7,630

Contractual Services 356.51100 Maintenance, Grounds 12,603 10,885 11,177 10,040 20,290 20,290 356.52800 Other Professional Services 62000000 356.54400 Rental Contracts 0 0 0 150 0 0 356.54450 Equipment Service Reimbursements 4,769 9,903 3,621 13,850 5,180 5,180

Total Contractual Services 17,992 20,788 14,798 24,040 25,470 25,470

Commodities 356.61100 Maint. Spply & Prts, Grounds 1,107 954 17 960 2,560 2,560 356.61300 Maint. Supply & Parts, Infrastructure 0 0 315000 356.61400 Maint. Supply & Parts, Equip 124 165 0 200 450 450 356.62200 Operating Supplies 145 586 55 60 60 60

Total Commodities 1,375 1,704 387 1,220 3,070 3,070

Total S.S.A.# 4A Fund Expenditures 30,239 38,899 21,555 50,250 36,170 36,170

Excess (Deficiency) of Revenues over Expenditures 16,166 10,845 30,134 3,500 16,820 16,820

Available Fund Balance at start of Fiscal Year 30,041 46,212 57,647 87,794 91,294 91,294

Net Decrease (Increase) in Assets 559013000

Available Fund Balance at end of Fiscal Year 46,212 57,647 87,794 91,294 108,114 108,114

124 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 4B Revenues

358.30240 Property Tax 1,800 3,600 4,600 5,580 5,600 5,600 358.36050 Interest Income 100 169 184 170 60 60

Total S.S.A. #4B Fund Revenues 1,900 3,769 4,784 5,750 5,660 5,660

Expenditures Personal Services 358.41150 Personal Services Reimbursements 551 256 630 370 780 780

Total Personal Services 551 256 630 370 780 780

Contractual Services 358.51100 Maintenance, Grounds 465 2,964 2,862 1,460 2,550 2,550 358.54450 Equipment Service Reimbursements 197 134 492 230 400 400

Total Contractual Services 662 3,099 3,354 1,690 2,950 2,950

Commodities 358.61400 Maint. Supply & Parts, Equip 14 13 0 20 20 20

Total Commodities 14130202020

Total S.S.A. # 4B Fund Expenditures 1,226 3,368 3,984 2,080 3,750 3,750

Excess (Deficiency) of Revenues over Expenditures 674 401 800 3,670 1,910 1,910

Available Fund Balance at start of Fiscal Year 5,749 6,404 6,823 7,624 11,294 11,294

Net Decrease (Increase) in Assets (19)181000

Available Fund Balance at end of Fiscal Year 6,404 6,823 7,624 11,294 13,204 13,204

125 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 5 Revenues

360.30240 Property Tax 103,180 102,721 117,440 117,580 117,800 117,800 360.32050 Grants 0 0 6,215000 360.36050 Interest Income 1,276 2,441 3,491 3,320 950 950 360.39500 Insurance & Restitutions 1,006 0 274 5,220 0 0

Total S.S.A. # 5 Fund Revenues 105,462 105,162 127,421 126,120 118,750 118,750

Expenditures Personal Services 360.41150 Personal Services Reimbursements 13,358 23,014 39,336 26,020 16,210 16,210

Total Personal Services 13,358 23,014 39,336 26,020 16,210 16,210

Contractual Services 360.51100 Maintenance, Grounds 52,350 50,731 54,003 51,420 53,110 53,110 360.51400 Maintenance, Machinery/Equip 0 0 0 5,470 1,700 1,700 360.52800 Other Professional Services 0 1550000 360.53100 Electrical Services 1,626 1,248 1,508 1,530 1,710 1,710 360.54100 Postage 0 110000 360.54300 Printing & Copying 050000 360.54450 Equipment Service Reimbursements 7,414 12,024 22,019 17,260 11,190 11,190

Total Contractual Services 61,390 64,174 77,530 75,680 67,710 67,710

Commodities 360.61100 Maint. Spply & Prts, Grounds 3,098 2,956 5,923 4,800 4,800 4,800 360.61300 Maint. Supply & Parts, Infrastructure 0 300 300 1,040 300 300 360.61400 Maint. Supply & Parts, Equip 72 1,510 2,105 1,000 1,000 1,000 360.62200 Operating Supplies 857 475 143 0 100 100

Total Commodities 4,027 5,241 8,471 6,840 6,200 6,200

Total S.S.A. # 5 Fund Expenditures 78,775 92,429 125,338 108,540 90,120 90,120

Excess (Deficiency) of Revenues over Expenditures 26,687 12,733 2,083 17,580 28,630 28,630

Available Fund Balance at start of Fiscal Year 115,768 142,606 156,713 158,827 176,407 176,407

Net Decrease (Increase) in Assets 1511,37432000

Available Fund Balance at end of Fiscal Year 142,606 156,713 158,827 176,407 205,037 205,037

126 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 6 Revenues

362.30240 Property Tax 39,990 49,992 55,155 55,100 33,400 33,400 362.36050 Interest Income 665 1,275 2,372 2,150 650 650

Total S.S.A. # 6 Fund Revenues 40,655 51,268 57,527 57,250 34,050 34,050

Expenditures Personal Services 362.41150 Personal Services Reimbursements 10,535 8,026 13,874 4,980 5,090 5,090

Total Personal Services 10,535 8,026 13,874 4,980 5,090 5,090

Contractual Services 362.51100 Maintenance, Grounds 20,083 20,836 22,307 13,630 14,300 14,300 362.54400 Rental Contracts 6800000 362.54450 Equipment Service Reimbursements 4,283 4,377 8,351 3,130 3,860 3,860

Total Contractual Services 24,434 25,213 30,658 16,760 18,160 18,160

Commodities 362.61100 Maint. Supply & Parts, Grounds 4,565 2,522 14 1,570 1,600 1,600 362.61200 Maint. Spply & Parts, Buildings 1200000 362.61300 Maint. Supply & Parts, Infrastruct. 60 150 150 150 150 150 362.61400 Maint. Supply & Parts, Equip 175 496 0 250 250 250 362.62200 Operating Supplies 220 59 56 0 60 60

Total Commodities 5,032 3,227 220 1,970 2,060 2,060

Capital Outlay 362.81400 Equipment 2,19500000

Total Capital Outlay 2,19500000

Total S.S.A. # 6 Fund Expenditures 42,196 36,466 44,752 23,710 25,310 25,310

Excess (Deficiency) of Revenues over Expenditures (1,541) 14,801 12,775 33,540 8,740 8,740

Available Fund Balance at start of Fiscal Year 65,777 64,353 80,050 92,838 126,378 126,378

Net Decrease (Increase) in Assets 11789613000

Available Fund Balance at end of Fiscal Year 64,353 80,050 92,838 126,378 135,118 135,118

127 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 7 Revenues

364.30240 Property Tax 1,200 3,600 3,600 4,590 2,000 2,000 364.36050 Interest Income 127 195 248 120 30 30

Total S.S.A. # 7 Fund Revenues 1,327 3,795 3,848 4,710 2,030 2,030

Expenditures Personal Services 364.41150 Personal Services Reimbursements 930 1,499 1,048 4,330 840 840

Total Personal Services 930 1,499 1,048 4,330 840 840

Contractual Services 364.54450 Equipment Service Reimbursements 521 846 596 2,590 680 680

Total Contractual Services 521 846 596 2,590 680 680

Commodities 364.61100 Maint. Supply & Parts, Grounds 526 552 4 460 480 480 364.61300 Maint. Spply & Parts, Infrastruct 0 150 150 150 50 50

Total Commodities 526 702 154 610 530 530

Total S.S.A. # 7 Fund Expenditures 1,976 3,047 1,798 7,530 2,050 2,050

Excess (Deficiency) of Revenues over Expenditures (649) 748 2,050 (2,820) (20) (20)

Available Fund Balance at start of Fiscal Year 8,004 7,347 8,103 10,153 7,333 7,333

Net Decrease (Increase) in Assets (8)80000

Available Fund Balance at end of Fiscal Year 7,347 8,103 10,153 7,333 7,313 7,313

128 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 8B Revenues

366.30240 Property Tax 100 100 100 100 400 400 366.36050 Interest Income 78 134 91 60 10 10

Total S.S.A. # 8B Fund Revenues 178 234 191 160 410 410

Expenditures Personal Services 366.41150 Personal Services Reimbursements 150 48 1,025 160 470 470

Total Personal Services 150 48 1,025 160 470 470

Contractual Services 366.54450 Equipment Service Reimbursements 136 36 559 70 340 340

Total Contractual Services 136 36 559 70 340 340

Commodities 366.61100 Maint. Spply & Prts, Grounds 0000480480

Total Commodities 0000480480

Total S.S.A. # 8B Fund Expenditures 286 83 1,584 230 1,290 1,290

Excess (Deficiency) of Revenues over Expenditures (108) 150 (1,393) (70) (880) (880)

Available Fund Balance at start of Fiscal Year 4,448 4,339 4,493 3,100 3,030 3,030

Net Decrease (Increase) in Assets (2)40000

Available Fund Balance at end of Fiscal Year 4,339 4,493 3,100 3,030 2,150 2,150

129 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 8C Revenues

368.30240 Property Tax 99 1,099 100 100 250 250 368.36050 Interest Income 136 229 184 150 20 20

Total S.S.A. # 8C Fund Revenues 235 1,328 284 250 270 270

Expenditures Personal Services 368.41150 Personal Services Reimbursements 154 387 569 140 470 470

Total Personal Services 154 387 569 140 470 470

Contractual Services 368.54450 Equipment Service Reimbursements 124 267 374 60 340 340

Total Contractual Services 124 267 374 60 340 340

Commodities 368.61100 Maint. Spply & Prts, Grounds 345 373 0 0 480 480

Total Commodities 345 373 0 0 480 480

Total S.S.A. # 8C Fund Expenditures 624 1,027 943 200 1,290 1,290

Excess (Deficiency) of Revenues over Expenditures (388) 301 (659) 50 (1,020) (1,020)

Available Fund Balance at start of Fiscal Year 7,068 6,679 6,982 6,322 6,372 6,372

Net Decrease (Increase) in Assets (1) 3 (1) 0 0 0

Available Fund Balance at end of Fiscal Year 6,679 6,982 6,322 6,372 5,352 5,352

130 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 10 Revenues

372.30240 Property Tax 20,000 20,000 20,000 20,000 20,000 20,000 372.36050 Interest Income 0 0 0 10 10 10

Total S.S.A. # 10 Fund Revenues 20,000 20,000 20,000 20,010 20,010 20,010

Expenditures Interfund Transfers 372.91000 Interfund Transfers 20,002 20,001 20,000 20,010 20,010 20,010

Total Interfund Transfers 20,002 20,001 20,000 20,010 20,010 20,010

Total S.S.A. # 10 Fund Expenditures 20,002 20,001 20,000 20,010 20,010 20,010

Excess (Deficiency) of Revenues over Expenditures(2)00000

Available Fund Balance at start of Fiscal Year 000000

Net Decrease (Increase) in Assets 200000

Available Fund Balance at end of Fiscal Year 000000

131 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 14 Revenues

380.30240 Property Tax 7,500 7,500 7,500 7,500 7,500 7,500 380.36050 Interest Income 0 0 0 10 10 10

Total S.S.A. # 14 Fund Revenues 7,500 7,500 7,500 7,510 7,510 7,510

Expenditures Interfund Transfers 380.91000 Interfund Transfers 7,501 7,500 7,500 7,510 7,510 7,510

Total Interfund Transfers 7,501 7,500 7,500 7,510 7,510 7,510

Total S.S.A. # 14 Fund Expenditures 7,501 7,500 7,500 7,510 7,510 7,510

Excess (Deficiency) of Revenues over Expenditures(1)00000

Available Fund Balance at start of Fiscal Year 000000

Net Decrease (Increase) in Assets 100000

Available Fund Balance at end of Fiscal Year 000000

132 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 15 Revenues

382.30240 Property Tax 10,800 12,000 11,979 20,060 20,500 20,500 382.36050 Interest Income 445 278 365 360 140 140 382.39200 Contributions 25,00000000

Total S.S.A. # 15 Fund Revenues 36,244 12,278 12,344 20,420 20,640 20,640

Expenditures Personal Services 382.41150 Personal Services Reimbursements 2,809 1,524 930 2,420 4,660 4,660

Total Personal Services 2,809 1,524 930 2,420 4,660 4,660

Contractual Services 382.51100 Maintenance, Grounds 4,074 4,018 5,900 8,350 8,520 8,520 382.54200 Publishing/Advertising 5800000 382.54450 Equipment Service Reimbursements 1,762 565 666 980 3,190 3,190

Total Contractual Services 5,894 4,583 6,566 9,330 11,710 11,710

Commodities 382.61400 Supplies/Parts - Equipment 0 0 0 200 400 400

Total Commodities 0 0 0 200 400 400

Capital Outlay 382.81250 Improvements, Other 20,260 10,5090000

Total Capital Outlay 20,26010,5090000

Total S.S.A. # 15 Fund Expenditures 28,963 16,615 7,496 11,950 16,770 16,770

Excess (Deficiency) of Revenues over Expenditures 7,281 (4,337) 4,847 8,470 3,870 3,870

Available Fund Balance at start of Fiscal Year 9,623 17,547 13,211 18,061 26,531 26,531

Net Decrease (Increase) in Assets 64313000

Available Fund Balance at end of Fiscal Year 17,547 13,211 18,061 26,531 30,401 30,401

133 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

SPECIAL SERVICE AREAS FUND

SSA # 24 Revenues

391.36050 Interest Income 0 0 0 30 10 10 391.39200 Contributions 0 0 0 1,810 2,500 2,500 391.39900 Interfund Transfers 000000

Total S.S.A. # 24 Fund Revenues 0 0 0 1,840 2,510 2,510

Expenditures Personal Services 391.41150 Personal Services Reimbursements 0 0 0 150 330 330

Total Personal Services 0 0 0 150 330 330

Contractual Services 391.54450 Equipment Service Reimbursements 0 0 0 40 90 90

Total Contractual Services 0 0 0 40 90 90

Commodities 391.62200 Operating Supplies 00006060

Total Commodities 00006060

Total S.S.A..# 24 Fund Expenditures 0 0 0 190 480 480

Excess (Deficiency) of Revenues over Expenditures 0 0 0 1,650 2,030 2,030

Available Fund Balance at start of Fiscal Year 00001,6501,650

Net Decrease (Increase) in Assets 000000

Available Fund Balance at end of Fiscal Year 0 0 0 1,650 3,680 3,680

134

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET DEBT SERVICE FUND NARRATIVE

The Debt Service Fund is used to account for the repayment of all debt issued by the Village with the exception of the Enterprise Funds, which account for their own debt service payments.

The Village’s debt management policy does not allow for issuing debt for operating purposes. Accordingly, all of the expenditures in this fund are for the retirement of debt issued for capital expenditures such as land acquisition, construction of buildings, and other capital asset acquisitions. The Village also makes every effort to avoid paying for debt retirement with property taxes. Accordingly, for the 2013 fiscal year, interfund transfers from the General Fund in the amount of $2,502,490 fund all expenditures in the Debt Service Fund.

Outstanding debt issues include: • $905,000 General Obligation Bonds, Series 20044. This debt was issued for the purchase of land for open space and recreation purposes (Susong property) and the final payment is due in December, 2013. • $2,800,000 General Obligation Bonds, Series 2006. This debt was issued for the expansion and renovation of the Public Works facility and the final payment is due in December, 2020. • $3,795,000 General Obligation Refunding Bonds, Series 2009. This debt was issued as an advanced refunding of the $4,475,000 General Obliigation (Limited Tax) Debt Certificates, Series 2002 which was issued for the purchase of land for open space and recreation purposes (Larsen and Sullivan properties) and the final payment is due in December, 2017.

Budget Highlights – Revenue Summary The Village’s debt management policy does not allow for issuing debt for operating purposes. Accordingly, all of the expenditures in this fund are for the retirement of debt issued for capital expenditures such as land purchases, construction of buildings, and capital asset acquisitions. The Village also makes every effort to avoid paying for debt retirement with property taxes. Accordingly, for the 2013 fiscal year, interfund transfers from the General Fund in the amount of $2,502,490 fund all expenditures in the Debt Service Fund including the early retirement of the General Fund portion of the 2006 General Obligation Bonds in the amount of $1,521,000.

Debt Service Fund Revenues $4,982,036

$5,000,000

$4,000,000 $2,502,490 $3,000,000 $2,000,000 $981,992 $1,026,464 $983,2000 $1,000,000 $0 FY09 FY10 FY11 FY12 FY13 (Estimate) (Projection)

135

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET DEBT SERVICE FUND NARRATIVE

Budget Highlights – Expenditure Summary

Debt Service Fund Expenditures ‐ $2,502,490

$2,500,500 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $1,990 $0 $0 $0 $500,000 $0 Personal Professional Contractual Commodities CCapital Services Development Services Outlay

136 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

DEBT SERVICE FUND

Revenues

160.39600 Debt Issue Proceeds 3,795,00000000 160.39700 Premium on Bond Proceeds 193,81900000 160.39900 Interfund Transfers 993,217 981,992 1,026,464 983,200 2,502,490 2,502,490

Total Debt Service Fund Revenues 4,982,036 981,992 1,026,464 983,200 2,502,490 2,502,490

Expenditures Personal Services 160.45400 Travel Expenses 1900000

Total Personal Services 1900000

Contractual Services 160.52100 Accounting Services 2,20000000 160.52300 Legal Services 14,00000000 160.52800 Other Professional Services 45,429 1,097 3,490 990 1,990 1,990 160.54100 Postage 23100000 160.54300 Printing & Copying 1,82300000

Total Contractual Services 63,683 1,097 3,490 990 1,990 1,990

Debt Service 160.71000 Principal Payments 710,000 715,000 740,000 770,000 2,315,000 2,315,000 160.72000 Interest Payments 288,097 265,895 237,520 212,210 185,500 185,500 160.75000 Arbitrage Rebate Payments 0 0 45,454000 160.79000 Payment to Escrow Agent 3,920,23700000

Total Debt Service 4,918,335 980,895 1,022,974 982,210 2,500,500 2,500,500

Total Debt Service Fund Expenditures 4,982,036 981,992 1,026,464 983,200 2,502,490 2,502,490

Excess (Deficiency) of Revenues over Expenditures 000000

Available Fund Balance at start of Fiscal Year 000000

Available Fund Balance at end of Fiscal Year 000000

137

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET LAKE RESTORATION FUND NARRATIVE

The Lake Restoration Fund is responsible for the quality of the lakes located in the Village. For accounting purposes, the Lake Restoration Fund is part of the capital project fund that is used to account for financial resources used for the acquisition or construction of major capital facilities that are not financed by proprietary funds. Separate funds are used to account for monies set-aside for lake restoration projects.

Program Review The Village continued to participate in the Volunteer Lake Monitoring Program. The objective of VLMP is to increase citizen knowledge and awareness of the factors that affect lake water quality so they can better understand the relationship between the lake and its watershed. It also encourages development and implementation of soundd lake protection and management plans while providing historic data to help document water quality impaccts and support management decision-making.

Late in the year, the project to repair some flow of water under the east concrete wall of Dam #4 was completed. The repair was to minimize any future flow of water under the concrete structure.

Goals and Objectives ¾ Complete Woods Creek Watershed Study.

Performance Indicators Estimated Projected 2009 2010 2011 20122 2013 Restoration Projects 0 1 1 1 0 Percentage of projects completed 0% 100% 0% 100% N/A within budget Percentage of projects completed 0% 100% 0% 100% N/A in allotted time

Budget Highlights – Revenue Summary $4,560 is projected to be received in lakes/streams maintenance fees from The Grove Mart development in FY13. This revenue source is split evenly between the Woods Creek Lake Fund and the Goose Lake/Willow Lake/Lake Scott Fund to help pay for maintenance costs for the Village’s lakes.

138

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET LAKE RESTORATION FUND NARRATIVE

Woods Creek Lake Revenues $23,620 $25,000 $16,380 $20,000 $15,097 $12,072 $15,000 $10,000 $5,070 $5,000 $0 FY09FY10FY11 FY12 FY13 (Estimate) (Projection)

Goose, Willow and Lake Scott Revenues

$140,163 $150,000

$100,000

$23,170 $50,000 $13,994 $6,008 $2,970

$0 FY09 FY10 FY11 FY12 FYY13 (Estimate) (Projjection)

Budget Highlights – Expenditure Summary The Village will be continuing to participate with the Village of Algonquin, City of Crystal Lake and Crystal Lake Park District in creating a watersshed based plan for the Woods Creek Watershed. The process of creating a Watershed based Plan for Woods Creek Watershed will bring stakeholders together and help them understand the watershed and initiate projects to improve water quality and enhance natural resources and open spacee. The project is estimated to be completed in 2013. The work is supported by an Illinois Envirronmental Protection Agency 319 grant. Any projects identified in the study will normally qualify for additional 319 grant support in their execution. Woods Creek Lake Expenditures ‐ $44,000

$4,000 $4,000

$3,000

$2,000

$1,000 $0 $0 $0 $0

$0 Personal Professional Contractual Commodities Capital Services Development Services139 Outlay

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET LAKE RESTORATION FUND NARRATIVE

Capital Projects/Equipment No capital items are planned for in FY13.

Lake Restoration Fund Balances

Woods Creek Lake Fund Balances

$559,283 FY13 $558,213 FY12

FY11 $541,353 $531,854 FY10 $519,559 FY09

$490,000 $500,000 $510,000 $520,000 $530,000 $540,000 $550,000 $560,000

Goose, Willow and Lake Scott Fund Balances

$141,312 FY13 $138,342 FY12

FY11 $154,682 $20,325 FY10 $98,747 FY09

$0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000

140 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

WOODS CREEK LAKE (LAKE NO. 1)

Revenues

420.32050 Grants 0 2,5000000 420.33440 Lake Maintenance 5,887 0 5,036 19,420 2,280 2,280 420.36050 Interest Income 10,494 12,597 7,037 4,200 2,790 2,790

Total Woods Creek Lake Revenue 16,380 15,097 12,072 23,620 5,070 5,070

Expenditures Contractual Services 420.52200 Engineering Services 7,600 2,600 2,501 6,700 4,000 4,000 420.54100 Postage 41 31 32 40 0 0 420.54300 Printing & Copying 0 18 15 20 0 0

Total Contractual Services 7,641 2,648 2,548 6,760 4,000 4,000

Total Woods Creek Lake Expenditures 7,641 2,648 2,548 6,760 4,000 4,000

Excess (Deficiency) of Revenues over Expenditures 8,740 12,449 9,524 16,860 1,070 1,070

Available Fund Balance at start of Fiscal Year 510,937 519,559 531,854 541,353 558,213 558,213

Net Decrease (Increase) in Assets (118) (153) (26) 0 0 0

Available Fund Balance at end of Fiscal Year 519,559 531,854 541,353 558,213 559,283 559,283

141 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

GOOSE LAKE, WILLOW LAKE & LAKE SCOTT ( LAKES NO. 2, 3 & 4)

Revenues

425.33440 Lake Maintenance 5,887 0 5,036 19,420 2,280 2,280 425.36050 Interest Income 8,107 6,008 4,612 3,750 690 690 425.39050 Miscellaneous Revenue 0 0 130,516000

Total Goose, Willow, & Lake Scott Revenues 13,994 6,008 140,163 23,170 2,970 2,970

Expenditures Contractual Services 425.51300 Maintenance, Infrastructure 0 78,000 0 35,070 0 0 425.51400 Maintenance, Equipment 0 1,1460000 425.52200 Engineering Services 10,000 1,978 5,611 3,620 0 0 425.52800 Other Professional Services 0 0 0 750 0 0 425.54100 Postage 0 28 28 10 0 0 425.54200 Publishing & Advertising 0 152 31000 425.54300 Printing & Copying 0 13 14000 425.54400 Rental Contracts 0 940000

Total Contractual Services 10,000 81,410 5,684 39,450 0 0

Commodities 425.61300 Maint. Supply & Parts, Infrastruct. 0 2,8290000 425.61400 Maint. Supply & Parts, Equip 53 191 122 60 0 0

Total Commodities 53 3,021 122 60 0 0

Total Goose, Willow & Lake Scott Expenditures 10,053 84,431 5,806 39,510 0 0

Excess (Deficiency) of Revenues over Expenditures 3,941 (78,423) 134,357 (16,340) 2,970 2,970

Available Fund Balance at start of Fiscal Year 94,807 98,747 20,325 154,682 138,342 138,342

Net Decrease (Increase) in Assets 000000

Available Fund Balance at end of Fiscal Year 98,747 20,325 154,682 138,342 141,312 141,312

142

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER CAPITAL IMPROVEMENT NARRATIVE

The Water Capital Improvement Fund is funded from development-related sources. Tap-in fees are charged to developers at the time the user is added to the system, and revenues received are used for capital projects related to future expansion of the water system. The Water Capital Improvement Fund reflects budget and project priorities for the next five fiscal years. Ultimately, this fund will be eliminated once new water infrastructure additions are completed and maintenance of the water system will become the primary focus.

Program Review There were no Water Capital Improvement Fund projects in Fiscal Year 2012.

Goals and Objectives ¾ Collect twelve tap-in fees from projected residential development. ¾ Collect two tap-in fees from projected commercial development.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Number of projects 1 0 1 0 0 Percentage of projects completed within 100% N/A 100 % N/A N/A budget Percentage of projects completed in 100% N/A 100 % N/A N/A allotted time Planned funds availability for anticipated 100% 100% 100% 100% 100% projects in the next 10 years Number of water tap-ins 7 4 12 6 14

Budget Highlights – Revenue Summary Water Tapping Fees No increase in water tapping fees is proposed for FY13. Accordingly, water tapping fees are projected to total $243,980 based on twelve 1” residential water taps at $14,465 each, one 1.5” commercial water tap at $27,960, and one 2” commercial water tap at $42,440.

Interest Income All funds collected that are not immediately required for payment of operating expenses are invested according to the Village’s investment policy. Interest income is projected to be $8,520 in fiscal year 2013 based on an average investment rate of 0.5%.

143

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER CAPITAL IMPROVEMENT NARRATIVE

Budget Highlights – Expenditure Summary No expenditures are planned for FY13.

Capital Projects / Equipment No capital items are planned for in FY13.

Water Capital Improvement Fund Balances

144 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

WATER CAPITAL IMPROVEMENT FUND

Revenues

510.33540 Water Tapping Fee 123,400 68,150 329,794 86,790 243,980 243,980 510.36050 Interest Income 95,092 65,490 15,764 11,290 8,520 8,520 510.39050 Miscellaneous Revenue 0 408,794 0 480 0 0

Total Water Cap. Improvement Fund Revenues 218,492 542,433 345,558 98,560 252,500 252,500

Expenditures Contractual Services 510.52200 Engineering Services 187,315 112,603 104,946 6,040 0 0

Total Contractual Services 187,315 112,603 104,946 6,040 0 0

Capital Outlay 510.81320 Wells & Storage 222,122 936,679 862,690 4,890 0 0

Total Capital Outlay 222,122 936,679 862,690 4,890 0 0

Interfund Transfers 510.91000 Interfund Transfers 553,294 408,794 1,988,040 134,500 0 0

Total Interfund Transfers 553,294 408,794 1,988,040 134,500 0 0

Total Water Cap. Impr. Fund Expenditures 962,731 1,458,076 2,955,676 145,430 0 0

Excess (Deficiency) of Revenues over Expenditures (744,239) (915,643) (2,610,117) (46,870) 252,500 252,500

Available Fund Balance at start of Fiscal Year 3,879,539 3,172,746 2,254,836 1,625,528 1,578,658 1,578,658

Net Decrease (Increase) in Assets 37,446 (2,267) 1,980,809000

Available Fund Balance at end of Fiscal Year 3,172,746 2,254,836 1,625,528 1,578,658 1,831,158 1,831,158

145

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

The Water Operating and Maintenance Fund is designated for the instaallation and maintenance of the Village’s water system. This includes the wells, pumps, treatment plants, towers, water mains, meters, fire hydrants, valves, and other facilities necessary to provide cclean, potable water. The division is also responsible for daily testing on the system, meter reading, meter inspections, and J.U.L.I.E. locations.

Program Review Valuable maintenance and improvement programs conttinued throughout Fiscal Year 2012. The thirteenth year of the annual Water Main Replacement Program replaced obsolete water main pipe, fire hydrants, and isolation valves in the far eastern section of the Trees subdivision, completing the scheduled improvements in that area. An addition portion on the south side was also completed in 2012. The completion of improvements in the Trees subdivision allows for smaller shut down areas, which minimizes inconvenience to residents in the event that repairs are needed in the future.

The Buffalo Box Identification Program continued in 2012, successfully completing the last of three scheduled phases. Every buffalo box in the water system has now been successfully located, which provides Village staff with expedient access to a properly working main shut off valve whenever interior leaks occur. This increases response time to resident emergencies and can minimize damage to property. As the third and final phase was nearing completion, the Village identified a need to improve the recording mechanism for buffalo box locations. During Fiscal Year 2013, these locations will be recorded using a sub-meter GPS unit and the data will be inserted into the existing Cartegraph program.

The Hydrant Maintenance Program successfully completed its second cycle in 2012. Although the extent of required maintenance and repair was noticeably reduced during the second cycle, operational discrepancies were still identified and addressed. The existence of these discrepancies clearly demonstrates the value of the program. The program and associated standard operating procedure was expanded in 20122 to cover aadditional areas of concern including hydrant height, port chains, orientation and obstructions. These additional points of inspection will further ensure optimal operation of fire hydrants by emergency responders.

The dedication to compliance with Illinois Environmenttal Protection Agency (IEPA) monitoring continued in 2012. The Village was awarded with reduced monitoring waivers for Volatile Organic Compounds and Synthetic Compounds as a result of consisstent sampling underneath the state-established maximum contaminant level. The Village was also recognized by the Illinois Department of Public Health for receiving the Fluoride Award for the fifth consecutive year.

The Village-Wide Hydrant Flushing Program continued in 2012, marking the fourth consecutive year that the program included two events. As the program progresses, the volume of sedimentation in the water system is reduced, which requires less water to remove and conserves

146

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

water. Although this trend continued in a positive direction during 2012, the need for two consecutive flushing events is anticipated in 2013.

The full scope of ion exchange selective operation was employed in 2012, which had not been possible in the past due to multiple facilities being under repair. The stability of the water production system as a whole allowed for the reduced operation of the Village’s three ion exchange softening plants during the winter months of late 2011 and early 2012. The deep well ion exchange facilities consume considerably more electricity and treatment chemicals than the shallower iron and manganese removal plants. The ability to do this produced noticeable savings both in electricity and salt costs.

The efficiency of regeneration procedures at the three ion exchange softening plants was measured and increased in 2012. The brine feed system and treatment vessels at each plant were closely analyzed during regeneration in order to optimize operations. This goal was met at each softening plant, which extended filter run times and saved additional salt.

Goals and Objectives ¾ Complete Water Main Replacement on Hiawatha Drive, Jessie Road and Council Trail to provide increased fire protection, reduce repairs and enhance system reliability. ¾ Complete hydrant maintenance and painting for all fire hydrants east of Randall Road. ¾ Complete valve maintenance for all water main isolation valves east of Randall Road. ¾ Acquire and record GPS coordinates for all water main isolation valves. ¾ Complete two events of the semi-annual water main flushing program in April and October for the purpose of maintaining good water quality. ¾ Restore 100% IEPA sampling compliance. ¾ Improve reliability and security of SCADA through virtualization and RDS. ¾ Complete the advanced electrical training course to increase understanding and safety for maintenance and repair work within the water treatment plants. ¾ Complete the compressor repair training program to reduce reliability on contractor support. ¾ Perform selective operation of ion exchange plants in the winter season to reduce expenditures on softener salt and electricity.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Number of IEPA Drinking Water Violations Per Year 0 0 0 1 0 Percentage of Uninterrupted Plant Operation 92 % 99 % 93 % 97 % 95% Percentage of Staff Licensed with the IEPA 77 % 77 % 77 % 84 % 84% Total Gallons of Water Pumped Per Year (Millions) 835 823 809 890 810 Number of Water Services 9,385 9,399 9,403 9,422 9,436 Number of Fire Hydrants 1,320 1,340 1,356 1,364 1,372 Number of Valves 958 991 999 1,014 1,029 Number of J.U.L.I.E. Notices 1,640 1,632 1,696 1,957 2,120

147

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

Budget Highlights – Revenue Summary Groundwater Permits A $25 annual renewal fee is required for each of the seven groundwater permits issued by the Village. This will result in a total of $120 in revenue for the 2013 fiscal year.

Water Sales Revenue A 3% water rate increase is proposed in fiscal year 2013. The rate increase is required to fund the multi-year water main replacement program scheduled for completion in fiscal year 2015. The total number of water accounts is projected to increase from 9,422 accounts to 9,436 accounts, a total increase of 14 accounts. Total water sales revenue is projected to be $3,588,300 in fiscal year 2013 based on the proposed 3% water rate increase and water consumption levels similar to FY11 to factor out the effects of the increased water consumption experienced in FY12 as a result of the drought conditions.

Water Meter Inspection Fees A $100 water meter inspection fee is charged for each new meter inspection or re-inspection conducted by the Water Division. This revenue source is projected to generate $1,400 in revenue during fiscal year 2013 based on an estimated fourteen water meter inspections.

Water Meter Fees This revenue source is projected to generate $9,520 (14 meters at $680 per meter) in revenue during fiscal year 2013 based on the projected number of new water meters to be issued during the fiscal year.

Water Turn on Fee Water turn on fees are charged to accounts that have had their water service disconnected for non-payment of charges or not allowing Water Division personnel access to the water meter. The fees are $50 for a first offense and $100 for a repeat offense that occurs within eight billing cycles of the first offense. A total of $16,500 is projected for the 2013 fiscal year based on the estimated number of disconnections that have historically occurred.

Water Main Replacement Fee An annual water main replacement fee of $16 per water account was implemented in fiscal year 2002-2003. This fee helps to fund the multi-year water main replacement program scheduled for completion in fiscal year 2015. The fee is collected by assessing a flat $4 fee to each residential bill issued on a quarterly basis, and assessing a flat $1.34 fee to each commercial bill issued on a monthly basis. The total revenue anticipated to be generated from this fee for the 2013 fiscal year is $151,450.

Water Construction Fee A $25 water construction fee is charged to each permit issued for new construction to account for any water used during the construction prior to the water meter being installed. A total of $350 is projected to be received in fiscal year 2013 based on the issuance of fourteen permits.

Interest Income All funds collected that are not immediately required for payment of operating expenses are invested according to the Village’s investment policy. Interest income is projected to be $5,770 in fiscal year 2013 based on an average investment rate of 0.5%.

148

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

Miscellaneous Revenue This line item accounts for miscellaneous revenue such as returned check fees, the sale of scrap metal, fees for responding to water related incidents, etc. The projection for the 2013 fiscal year is $5,000 based on historical receipts.

Sale of Surplus Property This line item accounts for the sale of surplus equipment. In fiscal year 2013, a total of $50 is projected to be received from the sale of the Public Works Department copy machine (50% is allocated to the Water Division).

Insurance/Restitutions This line item accounts for any proceeds received from insurance companies or other third parties in connection with accident damage to Village owned property (vehicles, fire hydrants, etc.). $1,000 is projected to be received in fiscal year 2013.

Penalties & Interest A 20% late payment penalty is assessed to all accounts that have noot paid their water bills by the due date. Based on historical averages, $135,280 is projected in late payment penalty revenue for fiscal year 2013.

Water O & M Fund Revenues

$6,030,670 $7,000,000 $3,963,777 $4,152,000 $6,000,000 $3,914,740 $5,000,000 $3,637,665 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 FY09FY10FY11 FY12 FY13 (Estimate) (Projection)

Budget Highlights – Expenditure Summary The 2013 portion of the Water Main Replacement Program has been changed and will no longer take place in the “Presidents” subdivision as previously planned. Instead, the 2013 project will address concerns of weakening cast iron water main pipe along Hiawatha Drive, Jesse Road. and Council Trail which was identified during a troublesome water main repair in August of 2012. The complexity of the repair operation in this area related to topography combined with the level of pipe deterioration witnessed has placed a sense of urgency on getting this infrastructure replaced as soon as possible. Doing so will help minimmize the risk of possible flood damage resulting from water main breaks in addition to making future repair operations more reasonnable for Village staff and available equipment.

Hydrant and valve maintenance programs will continue in 2012 which will identify troubled infrastructure for repair and maintain reliable operation of crucial components in the distribution system. The hydrant maintenance program will have expanded inspection criteria in 2013. By

149

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

the conclusion of 2013, all of the water main isolation valves will be located by a sub-meter GPS unit and recorded in Cartegraph. Two separate events of the semi annual Hydrant Flushing Program are anticipated for Fiscal Year 2013, which will continue to benefit water quality.

Increased savings of electricity and salt usage will be continued in 2013 with selective operation programs during winter months and continued analysis of regeneration procedures. Remote access to the SCADA system will receive security enhancements and reliability upgrades in 2013 through virtualization of the existing server and implementation of RDS.

Water O & M Fund Expendditures ‐ $4,060,270

$1,680,130 $2,000,000

$1,500,000 $932,850 $798,070 $1,000,000 $299,140 $339,410 $500,000 $10,670

$0 Personal Professional Contractual Commodities Debt Service Capital Services Development Services Outlay

Personnel Summary* 2009 2010 2011 2012 2013 Full Time Employees Public Works Director 0.50 0.50 0.50 0.50 0.50 Deputy Public Works Director 0.25 0.25 0.25 0.25 0.25 Contract Inspector 0.50 0.50 0.50 0.50 0 Water Superintendent 1 1 1 1 1 Water Operator II 1 1 1 1 1 Water Operator I 4 4 4 4 4 General Utility Worker II 2 2 2 2 2 General Utility Worker I 6 5 5 5 4 Administrative Assistant / PW 0.65 0.65 0.65 0.65 0.65 PW Secretary 0.75 0.75 0.75 0.75 0.75 Water Billing Clerk 1 1 1 1 1 Human Resources Coordinator 0.15 0.15 0.15 0.15 0.15 Accounts Payable Clerk 0.50 0.50 0.50 0.50 0.50 Accounts Receivable Clerk 0.50 0.50 0.50 0.50 0.50 Part-Time Employeees Part time Secretary 1 1 1 1 1 Seasonal Employees 0 0 0 1 *This summary lists the personnel that are budgeted under this fund. In addition, the portiion of their salaries that are funded through the Water Operations and Maintenance Fund is also shown.

150

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

Capital Projects/Equipment $932,850

Project/Purchase: Hi-E Dry Project/Purchase: Replacement Copier Dehumidifier for Public Works Cost: $6,450 Cost: $5,000 Image: Image:

Project/Purchase: HACH DR890 Project/Purchase: Ultrasonic Flow Colorimeter Meter Cost: $2,300 Cost: $6,150 Image: Image:

Project/Purchase: Griswold Flow Project/Purchase: Chlorine Cylinder Control Valve Scales Cost: $1,500 Cost: $4,800 Image: Image:

151

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET WATER OPERATING AND MAINTENANCE NARRATIVE

Project/Purchase: Dell Latitude Laptop Project/Purchase: Cartegraph Cartlite License Conversion Cost: $330 Cost: $4,540 Image: Image:

Project/Purchase: MS Office 2010 Enterprise Licensing Cost: $1,780 Image:

Water Operating & Maintenance Fund Balances

Water O & M Fund Balances

$1,081,406 FY13 $1,226,936 FY12 $1,229,806 FY11 $1,285,713 FY10 $970,375 FY09

$0 $500,000 $1,000,000 $1,500,000

152 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

WATER OPERATING AND MAINTENANCE FUND

Revenues

520.31710 Groundwater Permit 200 200 200 170 120 120 520.33510 Water Sale Revenue 3,050,075 3,188,833 3,317,898 3,678,940 3,588,300 3,588,300 520.33520 Water Meter Inspection Fee 1,000 600 1,500 800 1,400 1,400 520.33530 Water Meter Fee 12,220 7,805 14,620 5,780 9,520 9,520 520.33550 Water Turn On Fee 22,700 22,075 17,000 16,000 16,500 16,500 520.33560 Water Main Replacement Fee 150,688 150,872 151,129 151,340 151,450 151,450 520.33570 Water Construction Fee 175 125 350 150 350 350 520.36050 Interest Income 53,082 19,265 12,769 7,180 5,770 5,770 520.39050 Miscellaneous Revenue 21,530 12,861 8,373 21,050 5,000 5,000 520.39200 Contributions 112,490 0 397,754000 520.39300 Sale of Surplus Property (219,139) 4,461 (6,897) 10 50 50 520.39500 Insurance/Restitutions 91,110 1,492 2,251 4,740 1,000 1,000 520.39800 Penalties & Interest 114,352 120,283 125,683 131,340 135,280 135,280 520.39900 Interfund Transfers 553,294 108,794 1,988,040 134,500 0 0

Total Water O&M Fund Revenues 3,963,777 3,637,665 6,030,670 4,152,000 3,914,740 3,914,740

Expenditures Personal Services 520.41100 Salaries, Full-Time 1,048,954 1,051,614 1,044,605 1,065,400 1,047,690 1,047,690 520.41150 Personal Services Reimbursements 23,108 32,348 48,446 26,090 30,160 30,160 520.41200 Salaries, Part-Time 28,983 24,216 29,378 29,530 45,240 45,240 520.41400 Salaries, Over-Time 44,088 33,115 25,156 28,610 31,260 31,260 520.42100 Employer Matching - FICA 85,551 83,312 82,229 86,730 87,830 87,830 520.42200 IMRF - Benefit 110,633 116,204 117,196 123,610 130,610 130,610 520.42350 Employer Portion-OPEB 1,126 1,145 1,164 1,200 1,300 1,300 520.42500 Group Health & Life Insurance 186,440 221,218 243,986 246,280 243,000 243,000 520.42600 Workmen's Comp. Insurance 29,728 30,837 54,710 39,610 38,620 38,620 520.42700 Other Employee Benefits 28,052 16,503 13,803 19,490 24,420 24,420

Total Personal Services 1,586,663 1,610,511 1,660,674 1,666,550 1,680,130 1,680,130

Professional Development 520.45100 Conferences, Schools, & Training 2,668 1,901 3,354 5,140 5,340 5,340 520.45200 Dues 2,262 2,272 2,255 2,410 2,320 2,320 520.45300 Publications & Subscriptions 420 318 0 150 150 150 520.45400 Travel Exp., Miles,Lodg,Meals 2,151 1,015 1,639 2,860 2,860 2,860

Total Professional Development 7,501 5,506 7,248 10,560 10,670 10,670

Contractual Services 520.51100 Maintenance, Grounds 11,262 11,478 11,455 15,290 16,050 16,050 520.51200 Maintenance, Buildings 21,672 18,564 14,232 14,080 42,280 42,280 520.51300 Maintenance, Infrastructure 110,156 29,031 143,532 121,830 45,640 45,640 520.51400 Maintenance, Machinery/Equip 18,630 20,168 16,782 33,550 21,880 21,880 520.51500 Maintenance, Computers 29,175 24,510 21,554 22,710 26,230 26,230 520.51600 Maintenance, Vehicles 3,942 7,017 3,053 2,820 3,450 3,450 520.52100 Accounting Services 7,440 7,440 7,775 8,090 8,090 8,090 520.52200 Engineering Services 125,685 55,169 101,572 167,320 164,660 164,660 520.52300 Legal Services 23,412 35,922 68,932 42,940 8,500 8,500 520.52400 Medical Services 955 970 587 270 660 660 520.52600 Janitorial Services 4,511 4,511 4,511 4,150 4,130 4,130 520.52700 Lab Testing Services 18,890 11,088 9,702 23,170 23,170 23,170 520.52800 Other Professional Services 34,323 28,934 30,510 33,430 33,580 33,580 520.53100 Electric Services 234,595 271,429 243,451 229,280 229,280 229,280 520.53200 Natural Gas Services 14,754 14,124 16,361 12,420 15,080 15,080 520.53300 Sewer Services 49,514 48,914 43,710 48,470 51,380 51,380 520.53400 Telephone 38,809 33,433 36,264 44,170 52,840 52,840 520.53500 Cable Provider Services 0 0 578 960 960 960 520.54100 Postage 20,660 21,072 20,347 21,260 21,640 21,640 520.54200 Publishing & Advertising 363 302 469 300 300 300 153 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

520.54300 Printing & Copying 2,420 2,269 1,541 1,960 2,010 2,010 520.54400 Rental Contracts 1,991 1,885 2,431 2,450 2,790 2,790 520.54450 Equipment Service Reimbursements 1,137 (3,643) 762 (6,030) (4,750) (4,750) 520.54500 Liability Insurance 34,779 36,115 35,276 29,840 26,680 26,680 520.54600 JULIE System, Operating Costs 1,127 982 1,176 1,250 1,540 1,540

Total Contractual Services 810,201 681,686 836,564 875,980 798,070 798,070

Commodities 520.61100 Maint. Supply & Parts, Grounds 3,351 2,279 5,194 2,220 2,220 2,220 520.61200 Maint. Supply & Parts, Buildings 4,411 4,970 8,987 4,710 4,710 4,710 520.61300 Maint. Supply & Parts, Infrastruct. 20,064 24,357 26,356 28,940 28,450 28,450 520.61350 Maint. Supply & Parts, Meters 0 18,925 27,905 25,860 25,860 25,860 520.61400 Maint. Supply & Parts, Equip 1,599 3,758 2,164 3,330 7,490 7,490 520.61500 Maint. Supply & Parts, Computers 438 0 2,902 2,530 360 360 520.61600 Maint. Supply & Parts, Vehicles 12,757 9,889 18,069 11,570 12,000 12,000 520.62100 Office Supplies 1,571 2,404 1,663 1,950 1,950 1,950 520.62200 Operating Supplies 21,465 20,500 22,076 21,390 21,390 21,390 520.62210 Ice/Snow Control Supplies 775 360 350 150 300 300 520.62220 Water System Chemicals 145,784 168,095 145,678 145,830 145,830 145,830 520.62300 Fuel & Petroleum Supplies 32,854 32,949 43,910 38,420 43,070 43,070 520.62400 Uniforms & Protective Clothing 5,252 4,880 5,751 5,660 5,510 5,510

Total Commodities 250,320 293,366 311,005 292,560 299,140 299,140

Debt Service 520.71000 Principal Payment 255,000 270,000 280,000 290,000 300,000 300,000 520.72000 Interest Payments 75,914 66,329 56,188 46,130 35,250 35,250 520.74000 Amortization Costs 4,159 4,159 4,159 4,160 4,160 4,160 520.75000 Arbitrage Rebate Payments 0 0 41,406000

Total Debt Service 335,073 340,488 381,752 340,290 339,410 339,410

Capital Outlay 520.81250 Improvements, Other 0 0 3,647000 520.81320 Wells & Storage 5,232 4,6050000 520.81330 Meters 21,30300000 520.81340 Main Replacement 1,869,823 664,468 485,230 943,570 900,000 900,000 520.81400 Equipment 12,953 11,625 16,283 24,650 26,200 26,200 520.81500 Computer Hardware 1,251000330330 520.81550 Computer Software 1,579 0 0 710 6,320 6,320 520.82500 Depreciation 1,399,293 1,432,243 1,451,669000

Total Capital Outlay 3,311,434 2,112,940 1,956,829 968,930 932,850 932,850

Total Water O&M Expenditures 6,301,191 5,044,497 5,154,072 4,154,870 4,060,270 4,060,270

Excess (Deficiency) of Revenues over Expenditures (2,337,415) (1,406,831) 876,598 (2,870) (145,530) (145,530)

Available Fund Balance at start of Fiscal Year 1,892,712 970,375 1,285,713 1,229,806 1,226,936 1,226,936

Net Decrease (Increase) in Assets 1,415,077 1,722,169 (932,505) 0 0 0

Available Fund Balance at end of Fiscal Year 970,375 1,285,713 1,229,806 1,226,936 1,081,406 1,081,406

154

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT CAPITAL IMPROVEMENT FUND NARRATIVE

The Airport Capital Improvement Fund focuses on improvements to the Airport infrastructure. It is funded through an interfund transfer from the Municipal Airport Fund aas well as federal and state grants. The Airport Capital Improvement Fund is not supported with local taxes. Revenues generated by the airport provide the local matchh for funding of capital improvements. Improving safety of operations at the Airport is the ooverarching goal of this work.

Program Review FY 12 was another extremely busy year at the Lake in the Hills Airport with the ongoing Airport Improvement Project. Construction of the new parallell taxiway project was completed in 2012 bringing yet another item at the airport to FAA compliance and enhancing safety. The new taxiway is 140 feet from the runway, measured centerline to centerline. Also the new taxiway is wider, measuring at 35 feet from edge to edge.

The Airport Manager also attended the annual TIPS meeting in Springfield with the IDOT Division of Aeronautics. This meeting sets out the funding requests for the upcoming year and allows the Airport to more accurately set out the timeline for the Airrpport improvement projects.

With assistance from the USDA, the Village completed tthe wildlife hazard assessment providing a better understanding of the wildlife hazards on the airrpport and how they can be best mannaged. With the information from the USDA report, the Village will take appropriate actions to control wildlife hazards around the airport.

Goals and Objectives ¾ Complete construction of the perimeter fencing. ¾ Acquire additional properties for the new entrance roadway. ¾ Complete construction of the replacement fuel faacility.

Performance Indicators Estimated Projected 2009 2010 2011 2012 2013 Number of projects 1 1 2 3 4 Percentage of projects completed within 100% 100% 0% 67% 100% budget Percentage of projects completed in 100% 100% 0% 67% 100% allotted time

155

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT CAPITAL IMPROVEMENT FUND NARRATIVE

Budget Highlights – Revenue Summary Grants Grant revenue is projected to be $3,602,900 for fiscal year 2013. Federal and state grants projected to be received as part of the Transportation Improvement Proposals (TIPs) are as follows: ¾ Construct Replacement Fuel Facility (95% grant) $ 285,000 ¾ Extend Perimeter Fencing (95% and 97.5% grants) $ 413,865 ¾ Land Acquisition for New Entrance Road (95% grant) $ 532,475 ¾ Construct West Terminal Apron, Phase 1 (95% grant) $2,371,560

Interfund Transfers A $182,680 interfund transfer from the Airport Operating and Maintenance Fund is proposed for the 2013 fiscal year to provide funding for the Village’s portion (2.5% or 5.0%) of the capital improvement projects at the airport.

Airport Capital Improvement Fund Revenues $7,822,624 $8,000,000

$6,000,000 $3,692,468 $3,785,580 $4,000,000 $1,397,310 $2,000,000 $62,260

$0 FY09FY10FY11 FY12 FY13 (Estimate) (Projection)

Budget Highlights – Expenditure Summary Extending perimeter fencing, the purchase of property for the new airport entrance and relocation of the fuel farm dispensers and vent pipes are the major items in the Airport Capital Improvement budget this year. The proposed perimeter fencing will eliminate a large gap in the airport fencing which will enhance security and help to reduce wildlife encroachments onto operational areas of the airport. Extending the perimeter fencing will be completed in one construction contract with work anticipated in the spring of 2013 with completion by the summer.

The property acquisition is necessary for the future construction of a new entrance road to the airport. The new entrance road is a part of the overall Airport Layout Plan and provides access to the proposed apron and terminal building. Successful acquisition of necessary right of way for the new airport entrance road is targeted for 2013.

Relocation of the fueling dispensers and the vent pipes ffor the underground fuel tanks is needed to remove these items from the runway Object Free Zone (OFZ). The OFZ is an imaginary three

156

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT CAPITAL IMPROVEMENT FUND NARRATIVE

dimensional space defined by the FAA and is next to the runway. An obstacle not necessary for flight operations should not be located in the OFZ.

Airport Capital Expenditures ‐‐ $3,785,5880

$3,167,760 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $617,820 $1,000,000 $0 $0 $0 $500,000 $0 $0 Personal Professional Contractual Commodities Capital Outtlay Interfund Services Development Services Transfers

Capital Projects / Equipment $3,167,760

Project/Purchase: Purchase Property for Airport Entrance Road Cost: $495,000 Project/Purchase: Extend Perimeter Fenccing Cost: $348,100 Project/Purchase: Construct Replacement Fuel Facility Cost: $267,000 Project/Purchase: Construct West Terminal Apron, Phase 1 Cost: $2,057,660

157 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

AIRPORT CAPITAL IMPROVEMENT FUND

Revenues

525.32050 Grants 7,797,589 3,565,910 307,956 60,700 3,602,900 3,602,900 525.32800 Grant Match Reimbursement 0 3,468 178000 525.39200 Contributions 0 0 1,080,333000 525.39900 Interfund Transfers 25,035 123,090 8,842 1,560 182,680 182,680

Total Airport Cap. Improvement Fund Revenues 7,822,624 3,692,468 1,397,310 62,260 3,785,580 3,785,580

Expenditures Contractual Services 525.52200 Engineering Services 472,500 425,318 264,415 23,960 543,550 543,550 525.52300 Legal Services 22,505 94,227 10,875 21,000 30,000 30,000 525.52800 Other Professional Services 3,270 11,598 15,100 17,300 44,270 44,270 525.54300 Printing & Copying 37200000 525.59900 Miscellaneous Expense 500 5000000

Total Contractual Services 499,147 531,643 290,390 62,260 617,820 617,820

Capital Outlay 525.81100 Land 5,594,528 302,500 0 0 495,000 495,000 525.81250 Improvements, Other 1,720,200 2,823,200 29,834 0 2,672,760 2,672,760

Total Capital Outlay 7,314,728 3,125,700 29,834 0 3,167,760 3,167,760

Interfund Transfers 525.91000 Interfund Transfers 0 302,5000000

Total Interfund Transfers 0 302,5000000

Total Airport Cap. Impr. Fund Expenditures 7,813,875 3,959,843 320,225 62,260 3,785,580 3,785,580

Excess (Deficiency) of Revenues over Expenditures 8,749 (267,375) 1,077,085000

Available Fund Balance at start of Fiscal Year (8,750) 00000

Net Decrease (Increase) in Assets 1 267,375 (1,077,085) 0 0 0

Available Fund Balance at end of Fiscal Year 000000

158

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT OPERATING AND MAINTENANCE FUND NARRATIVE

The Village of Lake in the Hills Public Works Department oversees the operation of the Lake in the Hills Municipal Airport, which is a designated FAA reliever airport for Chicago O’Hare Airport. The Airport has 91 based aircraft and approximately 34,000 annual operations. In overseeing the Airport, the Public Works Department is responsible for installation and maintenance of the airport infrastructure including pavement maintenance, ice and snow control, grass mowing, signage, and maintenance on Village-owned buildings as well as the airport courtesy vehicle.

Program Review 100LL fuel sales have shown an increase over the past year. We estimate a total flowage number 101,420 gals (5% increase). JetA fuel sales have shown an increase over the past year. We estimate a total flowage number of 26,850 gals (6% increase). The Village is regularly near the lowest in fuel cost in northeastern Illinois. We anticipate the 100 LL flowage to remain at this level through FY13. Fuel pricing updates are available on the Airport web page and by directed e-mails whenever there is a change in price to 100 LL.

An electronic newsletter provides updates to airport users of construction projects on an ongoing basis.

Goals and Objectives

¾ Complete airport wildlife management plan and implement recommendations in report. ¾ Complete construction of replacement fueling facilities to generate additional revenues. ¾ Maintain at least a 90% occupancy rate for Village owned T-Hangars. The occupancy is a mixture of aeronautical and non-aeronautical items. ¾ Airport Manager attend Illinois Aviation Conference.

Performance Indicators

Estimated Projected 2009 2010 2011 2012 2013 Public Events Held 6 5 6 7 7 Percentage of T-hangar occupancy 80% 70 % 50 % 45 % 90 % 100 LL Fuel Flowage (gallons) 140,813 119,567 97,122 101,420 101,420 JetA Fuel Flowage (gallons) 29,170 29,030 25,160 26,850 26,850

159

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT OPERATING AND MAINTENANCE FUND NARRATIVE

Budget Highlights – Revenue Summary Sales/Commission Fees This line item accounts for revenue received from the sale of aviation fuel based on a stair- stepped flowage fee ($28,830) and for private hangar electrical fees ($18,730). It is anticipated that $47,560 in sales/commission fees will be collected in fiscal year 2012 based on current projections.

Commercial Activity Fees This line item includes commercial services fees paid by businesses operating from the airport and revenue from through-the-fence agreements. $29,610 is projected as revenue for fiscal year 2013 broken down as follows:

¾ Flight Instructors $ 460 ¾ Commercial Activity Fees $12,190 ¾ Athans Through-the-Fence Agreement $ 5,650 ¾ Plote Through-the-Fence Agreement $11,310

Interest Income All funds collected that are not immediately required for payment of operating expenditures are invested according to the Village’s investment policy. Interest income is projected to be $1,240 in fiscal year 2013 based on an average investment rate of 0.5%.

Miscellaneous Revenue This line item accounts for miscellaneous revenue such as returned check fees and fees charged for responding to incidents at the airport. The projection for the 2013 fiscal year is $1,000 based on historical receipts

Rental Income This line item accounts for revenues generated from ground and facility leases at the airport. Following is a summary of the projected revenue of $299,370 for fiscal year 2013:

¾ T-Hangar Rentals (9 @ $292.90 / month) $ 31,633 ¾ Ground Lease Size A Hangars (2 @ $182.27 / month) $ 4,374 ¾ Ground Lease Size B Hangars (53 @ $189.62 / month) $120,598 ¾ Ground Lease PAP-43 (1 @ $353.50 / month) $ 4,242 ¾ Ground Lease Size C Hangars (2 @ $204.29 / month) $ 4,903 ¾ Ground Lease Square Hangars ($7,926.50 / month) $ 95,118 ¾ Maintenance Hangar /Office Rental ($2,743.70 / month) $ 32,924 ¾ Tie Downs $ 570 ¾ Transient Tie Downs $ 2,808 ¾ Covered Storage (10 @ $55.00 / month x 4 months) $ 2,200

160

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT OPERATING AND MAINTENANCE FUND NARRATIVE

Penalties & Interest $200 is projected to be received in fiscal year 2013 for penalties charged for late payments in connection with ground leases, facility leases, commercial services fee payments, fuel flowage fee payments.

Budget Highlights – Expenditure Summary No major changes to current operations are planned. Marketing efforts as developed in the FY12 marketing plan are going to be expanded in FY13. This marketing will primarily work in conjunction with the McHenry County Convention and Visitors Bureau. Pavement in parking lot and terminal areas is in need of repair. Asphalt patching using in-house resources is planned to address deteriorated pavements. In additional the apron area will receive a seal coat to address current conditions and extend pavement life. Options to address this are being explored. In an effort to contain costs all maintenance work is performed in-house when possible.

161

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET AIRPORT OPERATING AND MAINTENANCE FUND NARRATIVE

Personnel Summary 2009 2010 2011 2012 2013 Full Time Employees Deputy Director of PW 0.50 0.50 0.50 0.50 0.50 Secretary 0.50 0.50 0.50 0.50 0.50

Capital Projects/Equipment $750

Project/Purchase: Dell Latitude Laptop Project/Purchase: MS Office 2010 Enterprise Licensing Cost: $660 Cost: $90 Image: Image:

Airport Operating and Maintenance Fund Balances

162 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

AIRPORT OPERATING AND MAINTENANCE FUND

Revenues

530.32050 Grants 0 0 1,584000 530.33310 Sales/Commission Fees 25,851 24,989 25,594 48,200 47,560 47,560 530.33330 Commercial Activity Fees 14,885 15,824 20,711 22,010 29,610 29,610 530.36050 Interest Income 9,149 5,800 8,407 5,210 1,240 1,240 530.39050 Miscellaneous Revenue 1,367 2,133 1,214 (4,600) 1,000 1,000 530.39100 Rental Income 337,077 322,400 302,937 297,240 299,370 299,370 530.39300 Sale of Surplus Property 26300000 530.39500 Insurance/Restitutions 283 1,282 0 1,090 0 0 530.39800 Penalties & Interest 2,481 3,413 2,170 160 200 200 530.39900 Interfund Transfers 0 302,5000000

Total Airport O&M Fund Revenues 391,356 678,342 362,617 369,310 378,980 378,980

Expenditures Personal Services 530.41100 Salaries, Full-Time 78,302 62,631 59,973 73,480 76,490 76,490 530.41150 Personal Services Reimbursements 53,642 55,796 39,058 72,250 62,290 62,290 530.41400 Salaries, Over-time 1,650 1,050 450 1,230 1,260 1,260 530.42100 Employer Portion FICA 6,002 5,089 4,668 5,830 6,140 6,140 530.42200 IMRF - Benefit 7,878 7,343 6,595 8,670 9,140 9,140 530.42330 Employer Portion OPEB 68 69 70 80 100 100 530.42500 Employee Health Insurance 10,852 8,653 8,821 12,010 12,550 12,550 530.42600 Workmen's Compensation Ins. 217 206 339 290 310 310 530.42700 Other Employee Benefits 1,810 5,939 2,388 1,450 2,510 2,510

Total Personal Services 160,421 146,778 122,362 175,290 170,790 170,790

Professional Development 530.45100 Conferences, Schools, & Training 350 243 450 0 240 240 530.45200 Dues 425 475 750 570 570 570 530.45300 Publications & Subscriptions 144 480000 530.45400 Travel Exp., Miles,Lodg,Meals 508 80 869 80 340 340

Total Professional Development 1,427 845 2,069 650 1,150 1,150

Contractual Services 530.51100 Maintenance, Grounds 22,135 25,880 27,030 1,410 0 0 530.51200 Maintenance, Buildings 3,059 5,932 2,708 3,500 4,700 4,700 530.51300 Maintenance, Infrastructure 4,000 1,6800000 530.51400 Maintenance, Machinery/Equip 1,018 162 3,471 980 910 910 530.51500 Maintenance, Computers 2,161 3,343 2,162 2,150 2,600 2,600 530.51600 Maintenance, Vehicles 0000120120 530.52100 Accounting Services 1,860 1,860 1,944 2,030 2,030 2,030 530.52200 Engineering Services 3,171000500500 530.52300 Legal Services 24,325 6,140 19,923 54,280 5,000 5,000 530.52400 Medical Services 0 36 35000 530.52600 Janitorial Services 707 707 707 660 650 650 530.52800 Other Professional Services 1,784 250 481 5,540 550 550 530.53100 Electrical Services 31,323 26,029 24,407 22,470 26,000 26,000 530.53200 Natural Gas Services 1,955 1,912 1,494 1,120 1,790 1,790 530.53400 Telephone 1,351 1,099 869 960 960 960 530.54100 Postage 808 814 883 1,500 1,600 1,600 530.54200 Publishing and Advertising 236 201 466 110 3,500 3,500 530.54300 Printing & Copying 135 50 53 1,160 1,200 1,200 530.54400 Rental Contracts 662 811 710 780 820 820 530.54450 Equipment Service Reimbursements 20,179 19,394 16,866 39,320 34,070 34,070 530.54500 Insurance 8,053 7,535 7,125 6,770 6,700 6,700 530.59900 Miscellaneous 0 0 0 210 0 0

Total Contractual Services 128,923 103,834 111,335 144,950 93,700 93,700

163 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

Commodities 530.61100 Maint. Supply & Parts, Grounds 0 0 11 830 1,750 1,750 530.61200 Maint. Supply & Parts, Buildings 907 1,960 621 900 900 900 530.61300 Maint. Supply & Parts, Infrastruct. 496 180 4,807 5,300 2,750 2,750 530.61400 Maint. Supply & Parts, Equip. 2,212 2,602 3,105 1,720 1,860 1,860 530.61500 Maint. Supply & Parts, Computers 0 758 0 0 240 240 530.61600 Maint., Supply & Parts & Vehicles 118 183 35 100 100 100 530.62100 Office Supplies 448 401 171 360 400 400 530.62200 Operating Supplies 2,792 2,699 3,167 4,750 3,000 3,000 530.62210 Ice & Snow Control Supplies 8,787 5,590 5,931 4,450 8,900 8,900 530.62300 Fuel and Petroleum Supplies 165 225 258 360 240 240 530.62400 Uniforms & Protective Clothing 292 343 318 240 280 280

Total Commodities 16,217 14,939 18,424 19,010 20,420 20,420

Debt Service 530.71000 Principal Payment 40,000 40,000 40,000 40,000 45,000 45,000 530.72000 Interest Payments 26,833 25,578 24,318 23,110 21,780 21,780 530.74000 Amortization Costs 1,192 1,192 1,192 1,200 1,200 1,200

Total Debt Service 68,025 66,769 65,509 64,310 67,980 67,980

Capital Outlay 530.81500 Computer Hardware 312000660660 530.81550 Computer Software 253 0 0 40 90 90 530.82300 Depr. Exp. -PW & Transp. 117,897 118,294 117,866000

Total Capital Outlay 118,462 118,294 117,866 40 750 750

Interfund Transfers 530.91000 Interfund Transfers 25,035 123,090 8,842 1,560 182,680 182,680

Total Interfund Transfers 25,035 123,090 8,842 1,560 182,680 182,680

Total Airport O&M Fund Expenditures 518,510 574,550 446,407 405,810 537,470 537,470

Excess (Deficiency) of Revenues over Expend. (127,154) 103,792 (83,790) (36,500) (158,490) (158,490)

Available Fund Balance at start of Fiscal Year 428,305 346,875 278,951 365,437 328,937 328,937

Net Decrease (Increase) in Assets 45,724 (171,716) 170,276000

Available Fund Balance at end of Fiscal Year 346,875 278,951 365,437 328,937 170,447 170,447

164

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET HEALTH INSURANCE FUND NARRATIVE

The Health Insurance Fund is an interrnnal service fund that was established in FY08 in conjunction with the implementation of the Village’s partially self-funded mmedical insurance plan. In FY09, the Village added a partially self-funded dental plan which is also accounted for in the Health Insurance Fund. Since the pooling of health care risks will be shared by the three main operating funds of the Village (General Fund, Water Operating & Maintenance Fund, and Airport Operating & Maintenance Fund), the Health Insurance Fund will be used to account for the payments made to health care providders in connection with both the partially self-funded medical plan and the partially self-funded dental plan.

Budget Highlights – Revenue Summary For fiscal year 2013, employer contributions of $298,520 are the main revenue source of this fund which is an internal service fund that was established in the 2008 fiscal year in conjunction with the implementation of the Village’s partially self-funded heaalth insurance plan. Health insurance premium savings were realized when the Village converted to a partially self-funded health insurance plan for its employee medical and dental insurance plans, and the majority of the savings are deposited into the Health Insurance Fund as employer contributions to fund the payment of health insurance claims and build reserves for future claims.

Health Insurance Fund Revenues $296,220 $299,080 $300,000

$290,000 $276,257 $277,223 $270,005 $280,000 $270,000 $260,000 $250,000 FY09 FY10 FY11 FY12 FY13 (Estimate) (Projection)

Budget Highlights – Expenditure Summary

Health Insurance Fund Expenditures ‐ $331,140

$331,140 $400,000 $300,000 $200,000 $100,000 $0 $0 $0 $0 $0 Personal Professional Contractual Commodities Capital Services Development Services Outlay

165

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET HEALTH INSURANCE FUND NARRATIVE

Health Insurance Fund Balances Health Insurance Fund Balances

$96,514 FY13 $128,574 FY12

FY11 $142,634 $149,217 FY10 $112,369 FY09

$0 $50,000 $100,000 $150,000

166 Village of Lake in the Hills FY2013 Annual Budget

2009 2010 2011 2012 2013 2013 Actual Actual Actual Estimate Adm. Rcm. Brd. Appvd.

HEALTH INSURANCE FUND

Revenues

610.36050 Interest Income 2,258 5,628 5,080 4,170 560 560 610.39590 Employer Contributions 273,999 264,377 272,142 292,050 298,520 298,520

Total Health Insurance Fund Revenues 276,257 270,005 277,223 296,220 299,080 299,080

Expenditures Contractual Services 610.52400 Medical Services 153,873 180,029 200,861 220,510 237,050 237,050 610.52450 Dental Services 34,661 65,476 75,981 83,000 87,150 87,150 610.52800 Other Professional Services 7,717 7,037 6,874 6,770 6,940 6,940

Total Contractual Services 196,250 252,542 283,715 310,280 331,140 331,140

Total Health Insurance Fund Expenditures 196,250 252,542 283,715 310,280 331,140 331,140

Excess (Deficiency) of Revenues over Expenditures 80,008 17,463 (6,493) (14,060) (32,060) (32,060)

Available Fund Balance at start of Fiscal Year 51,746 112,369 149,217 142,634 128,574 128,574

Net Decrease (Increase) in Assets (19,385) 19,385 (90) 0 0 0

Available Fund Balance at end of Fiscal Year 112,369 149,217 142,634 128,574 96,514 96,514

167 The reflection off the retention pond at Sunset Park is proof that the park is aptly named.

168

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX A - NUTS AND BOLTS OF BUDGETING

Budget Process

All departments of the Village submit requests for appropriation to the Village Administrator. The budget is prepared by fund, function and activity and includes historical information, current year estimates, requested appropriations for the next fiscal year and final Board approved budget figures.

A proposed budget is presented to the Village Board of Trustees for review. The Board of Trustees holds public hearings and may add to, subtract from or change appropriations.

The Village Board must approve transfers of budgeted amounts between departments within any fund as well as any revisions that alter the total expenditures of any fund. Expenditures may not legally exceed budgeted appropriations at the department level.

Budget Preparation

As mentioned previously, all departments of the Village submit requests for appropriation to the Village Administrator. The Village Administrator’s Office and the Finance Department review the initial requests. During informal meetings with individual departments, the Administrator, Assistant Village Administrator and Finance Director recommend cuts and/or additions to the budget requests. A proposed budget is then printed and presented to the Board of Trustees for review during formal budget hearings. During these hearings, the Board may add to, subtract from or change any requested appropriations. After formal adoption of the budget, any revisions made to the budget document during the public hearing stage are incorporated in the budget. The budget is then printed and is used as an operational tool during the fiscal year. During the year, changes to the budget may only be made through the budget amendment process and with Village Board approval.

Budget preparation serves as an evaluation period for departments. It provides department heads an opportunity to review their programs and operations. It is incumbent upon department heads to critically review existing methods, procedures and overall effectiveness of the various activities under their jurisdiction. By doing this, they can determine improvements that are needed to bring about a more efficient and economical operation. Innovative ideas should be recommended to the Village Administrator for consideration.

169

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX B - BUDGET CALENDAR

Date Event

07/31/12 Budget kick-off meeting at Department Head staff meeting.

08/08/12 Community Development Department to provide building projections.

08/17/12 Budgetary requests involving capital outlay items impacting another department’s/division’s budget must be submitted.

08/24/12 Budgetary requests involving operating/maintenance items impacting another department’s/division’s budget must be submitted. Fuel cost and vehicle maintenance estimates are provided. The Finance Department provides estimated personnel figures along with the personnel distribution percentages.

09/07/12 Budget requests (revenues and expenditures) and five-year capital expenditure analysis due from departments to the Assistant Village Administrator.

09/10/12 to 09/14/12 Compilation of initial budget requests and estimates. Draft document submitted to the Village Administrator.

09/17/12 to 10/12/12 Village Administrator conducts department budget request meetings and develops proposed budget document.

10/12/12 Budget narratives due from departments to the Assistant Village Administrator.

10/22/12 to 11/02/12 Compilation and printing of proposed budget and supporting documentation.

11/06/12 Distribute proposed budget to the Board of Trustees

11/08/12 Announcement of Budget Hearing at regular Board of Trustees meeting.

170

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX B - BUDGET CALENDAR

Date Event

11/09/12 Proposed budget available for public inspection.

11/13/12 Budget Workshop #1 - 7:00 p.m. at Village Hall

11/15/12 Budget Workshop #2 - 7:00 p.m. at Village Hall

11/23/12 Publish Notice of Public Hearing to be held at 7:00 p.m. at Village Hall on December 11, 2012.

12/11/12 Budget Hearing - 7:00 p.m. at Village Hall.

12/13/12 Passage of Budget at regular Board of Trustees Meeting.

12/21/12 Post salary information for Illinois Municipal Retirement Fund employees (5 ILCS 120/7.3)

03/01/13 Final Budget submitted to the GFOA for Distinguished Budget Award

171

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

The Village’s financial policies, compiled below, set forth the basic framework for the overall fiscal management of the Village. These policies serve to assist with the decision-making process and provide guidelines for evaluating both current activities and future programs.

Budget Policies

1. The Village has established an operating reserve which shall consist of 25% of the operating expenditures during the prior twelve-month period. The reserve shall be the minimum cash and cash equivalent unencumbered monies kept available to the Village at all times and shall be reflected in the “Fund Balance or Equity” portion of the balance sheet in the Village’s financial reports.

2. The Village shall continue preparing five-year capital improvement plans and five- year staffing plans in order to maintain the Village’s capital equipment and infrastructure, and maintain or enhance current levels of service.

3. The Village will attempt to maintain a diversified and stable revenue system to shelter it from short-term fluctuations in any one revenue source.

4. The Village will review all fees and charges on an annual basis.

5. From time to time, by two-thirds vote of the Board of Trustees, the corporate authorities may delegate to heads of municipal departments and/or the Budget Officer, the power to delete, add to, change, or create subclasses within object classes budgeted previously to any department, subject to such limitations or requirements as the corporate authorities may specify. By a vote of two-thirds of the members of the corporate authorities then holding office, the annual budget for the Village may be revised by deleting, adding to, changing, or creating subclasses within object classes and object classes themselves. No revision of the budget shall be made increasing the budget in the event funds are not available to effectuate the purpose of the revision.

6. The annual budget may contain money set aside for contingency purposes not to exceed 10% of the total budget, less the amount set aside for contingency purposes, which monies may be expended for contingencies upon a majority vote of the corporate authorities then holding office.

7. Budgets are prepared on the cash basis of accounting whereby only transactions involving the inflow or outflow of cash are budgeted for. Non-cash transactions such as depreciation expense or revenue accruals are not reflected in the budget. Budgets are adopted and integrated into the accounting system as a control device during the year for the general, special revenue, debt service, capital projects, and enterprise funds. All budgets lapse at the end of the fiscal year for which the budget is adopted.

8. A balanced budget is presented when revenues meet or exceed expenditures or operating expenses and/or a fund balance is present to mitigate large non-recurring capital expenses.

172

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

Cash Management/Investment Policies

1. Investments of the Village shall be undertaken in a manner that seeks to ensure the preservation of capital. Each investment transaction shall seek to first ensure that capital losses are avoided, whether they are from securities defaults or erosion of market value. State statutes authorize the Village to make deposits/investments in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of states and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating agencies, the Illinois Funds which is an investment pool administered by the Treasurer of the State of Illinois, and the Illinios Metropolitan Investment Fund. Assets of the Police Pension Plan may also be invested in certain non-U.S. obligations, mortgages, equity securities, and life insurance company contracts.

2. The Village will avoid any transaction that might impair public confidence. Investments shall be made with judgement and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs. Such standards, therefore, avoid unwarranted speculation. Emphasis is placed on the probable safety of capital rather than the probable income to be derived.

3. 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.

Accounting Policies

The accounting policies of the Village of Lake in the Hills are in accordance with generally accepted accounting principles as established by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant accounting policies of the Village.

1. Reporting Entity - The Village is a municipal corporation established under Illinois Compiled Statutes governed by an elected Board of Trustees and Village President. The Village’s reporting entity has been defined pursuant to GASB Statement No. 14. The Village has determined that the Police Pension Plan and the Special Service Areas should be blended into the Village’s reporting entity.

2. Fund Accounting - The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance or equity, revenue, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped into seven generic fund types:

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VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

General Fund – The General Fund is the Village’s primary operating fund. It accounts for all financial resources of the Village except those accounted for in another fund.

Special Revenue Funds – The special revenue funds are used to account for the accumulation of resources from special tax levies or other sources to be used for payment of specific expenditures. The Village’s special revenue funds include 1) the Motor Fuel Tax Fund – used to account for motor fuel tax distributions from the State of Illinois that are restricted for specific purposes, and 2) fourteen Special Service Area Funds – used to account for special contributions or taxes levied within each special service area for maintenance and capital asset replacement purposes.

Debt Service Fund – The Debt Service Fund is used to account for the accumulation of resources to be used to retire the Village’s outstanding debt for all funds other than proprietary funds.

Capital Project Funds – Capital project funds are used to account for financial resources to be used for the acquisition, construction, or improvement of major capital facilities, other than those financed by enterprise funds. The Village’s capital project funds include 1) Woods Creek Lake Fund – used to account for improvements to the Village’s largest lake, and 2) Goose Lake, Willow Lake & Lake Scott Fund – used to account for improvements to the Village’s three smaller lakes.

Enterprise Funds – Enterprise funds are established to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent is that the cost of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The Village has two enterprise funds, 1) the Water Fund, which is comprised of two sub-funds which are used to segregate resources for capital improvements and operations & maintenance, and 2) the Municipal Airport Fund which is also comprised of two sub-funds which are used to segregate resources for capital improvements and operations & maintenance.

Internal Service Funds – Internal service funds are used when a fund primarily provides benefits to other funds, departments, or agencies of the primary government and its component units, or to other governments. The Village has one internal service fund, the Health Insurance Fund, because this fund provides risk pooling benefits for health care costs to the three main operating funds of the Village – the General Fund, the Water Fund, and the Municipal Airport Fund.

Pension Trust Fund – The Police Pension Fund is a pension trust fund that was established to account for benefits to be provided to Police Officers. The Village does not adopt a budget for this fund because the funds are controlled by the Lake in the Hills Police Pension Fund Board of Trustees rather than the Village of Lake in the Hills Board of Trustees.

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VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

Measurement Focus

Measurement focus refers to what is recognized in a fund as a result of a transaction. Governmental funds use a current financial resources measurement focus and report current assets (revenues) and liabilities payable from current assets (expenditures) with the difference reported as fund balance. Capital assets and long-term liabilities for these funds are reported in the account groups. Proprietary funds, pension trust funds and nonexpendable trust funds use an economic resources measurement focus and report all assets (revenues) and liabilities (expenses) incurred by the fund. Net assets of proprietary funds are segregated into two components – invested in capital assets (net of related debt) and unrestricted.

Basis of Accounting

Basis of accounting refers to the timing of when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. All governmental and agency funds are accounted for using the modified accrual basis of accounting. Revenues are recognized when measurable and available and expenditures are reported when the fund liability is incurred. A 60-day availability period is used for the majority of the Village's governmental fund revenues with the exceptions being sales taxes and telecommunications taxes which use a 90-day availability period and income taxes which use a 120-day availability period.

The financial statements of the enterprise, internal service, and pension trust funds reflect the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when the liability is incurred.

Because the budget is prepared on a cash basis but the financial statements are prepared on a modified accrual (governmental funds) and accrual (enterprise, internal service, and pension trust funds) basis, certain differences between the two methods need to be accounted for. The three most significant differences are 1) depreciation expense – the cash basis does not recognize depreciation expense and will therefore result in a higher fund balance/retained earnings than the accrual basis when adjusting for depreciation expense; 2) purchase of capital items – the cash basis recognizes the full cost of a capital asset when it is purchased rather than depreciating it over time and will therefore result in a lower fund balance/retained earnings than the accrual basis when adjusting for the purchase of capital items; and 3) revenue accruals – the cash basis does not recognize year end revenue accruals and will therefore result in a lower fund balance/retained earnings than the accrual basis when adjusting for year end revenue accruals.

Debt Management Policy

Because of the conservative basis of accounting for tax revenues, the Village does not need to borrow money for operations. The Village employs the following objectives in managing its debt:

1. Long-term debt will be confined to capital improvements that cannot be financed from current revenues. 175

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

2. The payback period of the debt will not exceed the expected useful life of the project.

3. Wherever possible, the Village will use current revenue instead of general obligation bonds.

4. If the Village does issue general obligation bonds, then the total debt of the Village will not exceed 8.625% of the assessed valuation of taxable property.

5. Long-term debt will not be used for operations.

6. The Village will maintain good communications with bond rating agencies about its financial condition and will follow a policy of full disclosure on every financial report and bond prospectus.

Outstanding Debt

Outstanding debt accounted for in the General Long-Term Debt Account Group is comprised of the following:

1. On May 27, 2004, the Village issued $905,000 General Obligation Bonds, Series 2004, for land acquisition purposes. The bonds are to be repaid with semi-annual interest on June 15th and December 15th each year with rates ranging from 3.75% to 4.00%. Principal is payable annually on December 15th, 2010-2013, ranging from $140,000 to $270,000 with final maturity on December 15, 2013.

2. On March 9, 2006, the Village issued $2,800,000 General Obligation Bonds, Series 2006, for the expansion and renovation of the Public Works facility. The bonds are to be repaid with semi-annual interest on June 15th and December 15th each year with rates ranging from 3.75% to 3.90%. Principal is payable annually on December 15th ranging from $140,000 to $245,000 with final maturity on December 15, 2020.

3. On July 17, 2009, the Village issued $3,795,000 General Obligation Refunding Bonds, Series 2009, to refund the callable portion of the General Obligation (Limited Tax) Debt Certificates, Series 2002 issued for the purchase of the Larsen and Sullivan properties for park land. The bonds are to be repaid with semi-annual interest on June 15th and December 15th each year with rates ranging from 3.00% to 5.00%. Principal is payable annually on December 15th ranging from $30,000 to $690,000 with final maturity on December 15, 2017.

The annual debt service requirements to retire these outstanding obligations as of December 31, 2012 are as follows:

Fiscal Year Principal Interest Total 2013 $ 795,000 $185,500 $ 980,500 2014 880,000 158,863 1,038,863 2015 855,000 131,038 986,038 2016 860,000 102,250 962,250 176

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

2017 865,000 61,770 926,770 2018 225,000 27,439 252,439 2019 235,000 18,720 253,720 2020 245,000 9,555 254,555 Total $4,960,000 $695,135 $5,655,135

Note that the FY13 budget does include funding for an early redemption of the General Long-Term Debt Account Group portion of the General Obligation Bonds, Series 2006 at the December 15, 2013 call date in the amount of $1,520,000.

Outstanding debt accounted for in the Enterprise Funds is comprised of the following:

1. On March 9, 2006, the Village issued $2,750,000 General Obligation Bonds, Series 2006, for the water main replacement program accounted for in the Water Operations and Maintenance Fund. The bonds are to be repaid with semi-annual interest on June 15th and December 15th each year at a rate of 3.75%. Principal is payable annually on December 15th ranging from $230,000 to $325,000. The original final maturity was on December 15, 2015, however, the final two maturities were included as part of the $1,275,000 General Obligation Refunding Bonds, Series 2012 changing the final maturity for the remaining portion of this debt issue to December 15, 2013.

2. On December 20, 2012, the Village issued $1,275,000 General Obligation Refunding Bonds, Series 2012, to refund the callable portions of a) the General Obligation (Limited Tax) Debt Certificates, Series 2003 to finance improvements to the airport accounted for in the Airport Operations and Maintenance Fund, and b) the General Obligation Bonds, Series 2006, for the water main replacement program accounted for in the Water Operations and Maintenance Fund. The bonds are to be repaid with semi-annual interest on June 15th and December 15th each year at a rate of 2.00%. Principal is payable annually on December 15th ranging from $60,000 to $385,000 with final maturity on December 15, 2022.

The annual debt service requirements to retire these outstanding obligations as of December 31, 2012 are as follows:

Fiscal Year Principal Interest Total 2013 $ 365,000 $ 36,396 $ 401,396 2014 385,000 24,200 409,200 2015 385,000 16,500 401,500 2016 60,000 8,800 68,800 2017 60,000 7,600 67,600 2018 60,000 6,400 66,400 2019 60,000 5,200 65,200 2020 65,000 4,000 69,000 2021 65,000 2,700 67,700 2022 70,000 1,400 71,400 Total $1,575,000 $113,196 $1,688,196

177

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX C - FINANCIAL POLICIES

Per Capita Debt

The Village’s population per the 2010 special census is 28,965 and total debt outstanding as of December 31, 2012 is $6,495,000. Accordingly, per capita debt as of December 31, 2012 is $225.62.

Schedule of Legal Debt Margin

Under the 1970 Illinois Constitution, there is no legal debt limit for home rule municipalities except as set by the General Assembly. Accordingly, as of December 31, 2012, the Village had no legal debt limit.

Bond Rating

Moody’s Investors Service assigned an underlying rating of Aa2 to the $1,275,000 General Obligation Refunding Bonds, Series 2012. It also affirmed the Aa2 bond rating for the outstanding portions of the $905,000 General Obligation Bonds, Series 2004; the $5,550,000 General Obligation Bonds, Series, 2006; and the $3,795,000 General Obligation Refunding Bonds, Series 2009.

178 APPENDIX D Village of Lake in the Hills Organizational Chart Fiscal Year 2013

Citizens of The Village of Lake in the Hills

Advisory Boards and Commissions Planning and Zoning Commission Parks and Recreation Board Police Commission

Village President Board of Trustees Village Clerk

Village Attorney Village Prosecutor Village Engineer Village Administrator Assistant Village Administrator / Economic Development Deputy Clerk

Police Department Finance Department Community Development Public Works Department Parks and Recreation Department Administration and Management Information Services Department Administration Administration Operations Water Billing Planning and Administration Streets Parks ESDA Human Resources Building and Zoning Public Properties Recreation and Beaches Municipal Airport Water Division

179

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 ANNUAL BUDGET APPENDIX E - PERSONNEL INFORMATION

FY09 FY10 FY11 FY12 FY13 Executive Department Elected Officials 8 8 8 8 8 Part-time Employees 1 1 1 1 1

Administration Department Full-time Employees 3 3 3 3 3 Appointed Officials 7 7 7 7 0

Community Development Department Full-time Employees 7 6 5 5 5 Part-time Employees 1 1 2 2 2 Appointed Officials 7 7 7 7 7

Finance Department Full-time Employees 7 7 7 7 7 Part-time Employee 2 2 2 2 2

Parks and Recreation Department Full-time Employees 5 5 5 5 5 Part-time Employees 2 2 2 2 2 Seasonal Employees 50 53 46 52 52 Appointed Officials 7 7 7 7 7

Police Department Full-time Employees 60 59 56 56 56 Part-time Employees 0 1 1 1 2 Seasonal Employees 3 3 3 3 3 Appointed Officials 3 3 3 3 3

Public Works Department Full-time Employees 42 42 42 42 40 Part-time Employees 0 1 1 1 1 Seasonal Employee 2 1 1 5 7

Total Full-time Employees 124 122 118 118 116 Total Part-time Employees 6 8 9 9 10 Total Seasonal Employees 55 57 50 60 62 Total Elected and Appointed Officials 32 32 32 32 25

Annual Totals 217 219 209 219 213

180 Exhibit F Full-Time Salaries - FY13 Budget Projections

Projected Projected Projected Hourly Hourly Hourly Holiday Rate @ Rate @ Rate @ FY13 Pay Position Date of Hire 12/31/12 01/01/13 12/31/13 Salaries Adjustment Totals

Administration Administrator 02/03/97 68.53 69.90 69.90 145,952 Asst. Administrator 03/15/04 44.73 45.63 47.00 96,712 Admin. Asst. 07/31/00 23.67 24.15 24.88 51,191 Totals 136.93 139.68 141.78 293,855 293,855

Comm. Dev. - Admin. & Planning Director - Comm. Dev. 04/10/00 51.62 52.66 52.66 109,955 Admin. Asst. 01/03/00 24.62 25.12 25.88 53,248 Totals 76.24 77.78 78.54 163,203 163,203

Comm. Dev. - Building & Zoning Building Commissioner 05/02/94 44.35 45.24 45.24 94,462 Building Inspector 02/13/12 23.26 23.73 24.45 50,303 Secretary 03/25/02 22.62 23.08 23.78 48,925 Totals 90.23 92.05 93.47 193,690 193,690

Finance Finance Director 08/03/98 58.73 59.90 59.90 125,072 Asst. Finance Director 08/09/99 42.86 43.72 45.04 92,671 Human Resources Coordinator 03/24/11 28.02 28.59 29.45 60,598 Admin. Asst. 08/04/97 28.36 28.92 28.92 60,385 A/P Clerk 08/22/95 24.62 25.12 25.12 52,451 A/R Clerk/Collector 05/11/98 24.62 25.12 25.12 52,451 Water Billing Clerk 05/04/00 24.01 24.50 25.12 51,806 Totals 231.22 235.87 238.67 495,434 495,434 Sub-Total Finance 174.1330 177.6235 179.6745 373,030 373,030 Sub-Total Public Works-Water 57.0870 58.2465 58.9955 122,404 122,404

Parks-Administration Director of Parks & Recreation 02/23/98 47.76 48.72 50.19 103,268 Admin. Asst. 08/06/01 23.87 24.35 25.09 51,619 Totals 71.63 73.07 75.28 154,887 154,887

Parks-Rec. & Beaches Supt. of Recreation 08/27/03 32.51 33.17 34.17 70,307 Recreation Supervisor 03/26/07 22.48 22.93 23.62 48,601 Recreation Supervisor 01/24/11 21.18 21.61 22.26 45,803 Totals 76.17 77.71 80.05 164,711 164,711

Public Works-Administration Public Works Director 07/02/01 58.73 59.90 59.90 125,072 Deputy Dir. of Public Works 06/27/11 46.49 47.42 48.85 100,512 Administrative Asst. 08/17/92 28.36 28.92 28.92 60,385 Secretary 07/01/96 24.62 25.12 25.12 52,451 Secretary 06/30/03 21.26 21.69 22.35 45,981 Totals 179.46 183.05 185.14 384,401 384,401 Sub-Total Public Works-Admin 71.9525 73.3900 74.0775 153,960 153,960 Sub-Total Airport 35.5550 36.2700 36.9850 76,482 76,482 Sub-Total Public Works-Water 71.9525 73.3900 74.0775 153,960 153,960

Public Works-Streets Street Superintendent 06/14/96 42.53 43.39 44.70 91,972 Mechanic 03/27/00 31.96 32.52 32.52 67,902 Mechanic 10/02/02 31.96 32.52 32.52 67,902 Crew Leader 06/21/99 31.84 32.40 32.40 67,652 Crew Leader 09/26/05 30.68 31.22 32.40 65,843 Gen. Utility Worker II 07/03/96 29.96 30.48 30.48 63,643 Gen. Utility Worker II 07/06/99 29.96 30.48 30.48 63,643 Gen. Utility Worker I 04/26/04 26.43 26.89 27.91 57,606 Gen. Utility Worker I 04/25/05 25.47 25.92 26.89 55,514 Gen. Utility Worker I 04/25/05 25.47 25.92 26.89 55,514 Gen. Utility Worker I 01/30/06 24.53 24.96 25.92 53,962 Gen. Utility Worker I 05/15/06 24.53 24.96 25.92 53,386 Gen. Utility Worker I 05/04/06 24.53 24.96 25.92 53,446 Gen. Utility Worker I 02/12/07 23.63 24.05 24.96 51,898 Totals 403.48 410.67 419.91 869,883 869,883

181 Exhibit F Full-Time Salaries - FY13 Budget Projections

Projected Projected Projected Hourly Hourly Hourly Holiday Rate @ Rate @ Rate @ FY13 Pay Position Date of Hire 12/31/12 01/01/13 12/31/13 Salaries Adjustment Totals

Public Works-Public Properties Public Property Superintendent 01/10/05 43.86 44.74 45.24 93,942 Crew Leader 05/02/88 31.84 32.40 32.40 67,652 Crew Leader 04/03/89 31.84 32.40 32.40 67,652 Gen. Utility Worker II 09/10/01 29.96 30.48 30.48 63,643 Gen. Utility Worker II Vacant - 30.48 30.48 63,643 Gen. Utility Worker I 03/24/97 27.43 27.91 27.91 58,277 Gen. Utility Worker I 05/03/04 26.43 26.89 27.91 57,565 Gen. Utility Worker I 04/11/05 25.47 25.92 26.89 55,592 Gen. Utility Worker I 04/25/05 25.47 25.92 26.89 55,514 Totals 242.30 277.14 280.60 583,480 583,480

Public Works-Water Water Superintendent 03/31/99 42.95 43.81 45.13 92,859 Water Operator II 04/25/05 34.94 35.55 36.90 76,167 Water Operator I 06/17/96 31.84 32.40 32.40 67,652 Water Operator I 09/02/03 31.84 32.40 32.40 67,652 Water Operator I 06/24/02 31.84 32.40 32.40 67,652 Water Operator I 07/14/08 27.43 27.91 28.97 59,313 Gen. Utility Worker II 08/14/00 29.96 30.48 30.48 63,643 Gen. Utility Worker II 07/17/06 27.80 28.28 29.36 60,087 Gen. Utility Worker I 07/06/04 26.43 26.89 27.91 57,191 Gen. Utility Worker I 04/25/05 25.47 25.92 26.89 55,514 Gen. Utility Worker I 11/13/06 24.53 24.96 25.92 52,386 Gen. Utility Worker I 06/25/07 23.63 24.05 24.96 51,206 Gen. Utility Worker I 06/02/08 22.77 - - - Totals 381.43 365.05 373.72 771,322 771,322 From Finance 57.0870 58.2465 58.9955 122,404 122,404 From Public Works-Admin 71.9525 73.3900 74.0775 153,960 153,960 Totals Public Works-Water 510.47 496.69 506.79 1,047,686 1,047,686

Airport From Public Works-Admin 35.5550 36.2700 36.9850 76,482 76,482 Total Airport 35.56 36.27 36.99 76,482 76,482

Police Department - Non-Union Director of Police/Public Safety 10/23/78 58.73 59.90 59.90 125,072 - Chief of Support Services 01/19/94 51.62 52.66 52.66 109,955 - Chief of Patrol Services 04/13/92 51.62 52.66 52.66 109,955 - Sergeant 06/09/86 44.35 45.24 45.24 94,462 45.240 Sergeant 04/11/90 44.35 45.24 45.24 94,462 45.240 Sergeant 04/12/93 44.35 45.24 45.24 94,462 45.240 Sergeant 04/12/93 44.35 45.24 45.24 94,462 45.240 Sergeant 04/11/90 44.35 45.24 45.24 94,462 45.240 Sergeant 06/06/94 44.35 45.24 45.24 94,462 45.240 Sergeant 09/08/93 44.35 45.24 45.24 94,462 - Social Services Coordinator 08/15/05 36.46 37.19 38.28 78,796 - Records Supv./Analyst 08/21/95 29.23 29.82 30.72 63,208 - Communications Supervisor 11/15/07 29.74 30.34 31.26 64,315 - Admin. Asst. 10/14/86 28.36 28.92 28.92 60,385 - Totals 596.21 608.17 611.08 1,272,920 271.440 1,300,878

182 Exhibit F Full-Time Salaries - FY13 Budget Projections

Projected Projected Projected Hourly Hourly Hourly Holiday Rate @ Rate @ Rate @ FY13 Pay Position Date of Hire 12/31/12 01/01/13 12/31/13 Salaries Adjustment Totals

Police Department - Union CSO 07/19/04 24.82 24.82 26.06 53,061 - Dispatcher 06/11/04 26.17 26.17 27.51 56,299 27.147 Dispatcher 08/14/06 24.31 24.31 25.62 52,025 25.168 Dispatcher 11/06/06 24.31 24.31 25.62 51,569 25.073 Dispatcher 02/06/07 23.38 23.38 24.67 51,073 24.505 Dispatcher 04/03/00 22.44 22.44 23.73 49,120 23.566 Dispatcher 03/17/08 22.44 22.44 23.73 48,905 23.472 Dispatcher 12/15/10 21.51 21.51 22.78 45,467 22.432 Dispatcher 01/31/11 20.58 20.58 21.84 45,216 21.555 Dispatcher 08/25/11 20.58 20.58 21.84 44,107 21.493 Records Clerk 03/29/99 26.68 26.68 26.81 55,891 - Records Clerk 05/17/07 21.35 21.35 22.53 46,135 - Records Clerk 12/26/07 21.35 21.35 22.53 44,770 - Police Officer 01/07/91 41.06 41.06 41.88 86,883 41.716 Police Officer 04/13/92 41.06 41.06 41.88 86,883 41.716 Police Officer 03/22/93 41.06 41.06 41.88 86,883 41.716 Police Officer 05/22/95 41.06 41.06 41.88 86,883 - Police Officer 01/11/96 41.06 41.06 41.88 86,883 41.716 Police Officer 01/11/99 41.06 41.06 41.88 86,883 - Police Officer 04/19/99 41.06 41.06 41.88 86,883 41.716 Police Officer 06/02/99 41.06 41.06 41.88 86,883 41.716 Police Officer 04/03/00 41.06 41.06 41.88 86,883 41.716 Police Officer 09/10/00 41.06 41.06 41.88 86,883 41.716 Police Officer 01/02/01 41.06 41.06 41.88 86,883 41.716 Police Officer 01/02/01 41.06 41.06 41.88 86,883 41.716 Police Officer 07/02/01 41.06 41.06 41.88 86,883 - Police Officer 09/24/01 41.06 41.06 41.88 86,883 41.716 Police Officer 09/24/01 41.06 41.06 41.88 86,883 41.716 Police Officer 10/07/02 41.06 41.06 41.88 86,883 41.716 Police Officer 01/02/03 41.06 41.06 41.88 86,883 41.716 Police Officer 03/31/03 41.06 41.06 41.88 86,883 41.716 Police Officer 04/21/03 41.06 41.06 41.88 86,883 - Police Officer 01/19/04 41.06 41.06 41.88 86,883 41.716 Police Officer 11/08/04 41.06 41.06 41.88 86,883 41.716 Police Officer 12/27/04 41.06 41.06 41.88 86,883 41.716 Police Officer 12/17/07 38.98 38.98 41.88 82,666 40.028 Police Officer 03/20/06 36.90 36.90 39.76 81,556 39.188 Police Officer 11/10/08 36.90 36.90 39.76 78,715 38.552 Police Officer 02/12/07 34.82 34.82 37.64 77,585 37.284 Police Officer 02/12/07 34.82 34.82 37.64 77,585 37.284 Police Officer 02/23/09 30.66 30.66 33.39 68,642 32.844 Police Officer 09/14/09 26.50 26.50 29.15 59,844 28.620 Totals 1,442.82 1,442.82 1,495.85 3,081,657 1,219.099 3,207,224

Total Police Department 4,508,102

Village Totals 8,582,968

183 APPENDIX G Lake in the Hills - Community Profile

Incorporated on November 29, 1952, Lake in the Hills is a scenic mix of business, recreation, and retail resources occupying 10.3 square

miles in northeastern Illinois, McHenry County. The Village employs a

home‐rule, President‐Trustee form of government, with six elected‐ at‐large trustees. Municipal zoning is in effect and the Village has its own Planning and Zoning Commission. The latest Comprehensive Plan was published in 2002.

Public Safety

The Lake in the Hills Police Department consists of 55 full‐time personnel with Emergency 911 service in place.

The Village is served by three fire districts: • Algonquin/LITH Fire Protection District (Class 4 ISO rating) • Huntley Fire Protection District VILLAGE QUICK FACTS • Crystal Lake Fire Protection District Racial Composition (2010) (%) White 88.0 Education Hispanic (of any race) 10.0 Lake in the Hills is served by School Districts 300, 158, 47 and 155, with the following public schools located in the Village: Black or African American 1.9 • Lake in the Hills Elementary School (300) Asian or Pacific Island 5.4 American Indian/Alaska Native 0.2 • Lincoln Prairie Elementary School (300) • May Chesak Elementary School (158) Gender Composition (2010) (%) • Hannah Martin Elementary School (158) Male 49.7 • Henry Marlowe Middle School (158) Female 50.3 Elgin Community College and McHenry County College also serve Lake in the Hills residents and businesses. Median Age (2010)(%) 33.9 Parks The Village is proud of its 32 beautiful parks with a variety of Age Composition (2010) (%) amenities such as basketball courts, soccer fields, picnic areas, Under 5 years 8.1 playgrounds, beaches, and fishing areas. 5‐14 years 18.5 15‐19 years 7.3 Population 20‐24 years 4.4 Lake in the Hills is home to 28,965 people (2010, U.S. Census Bureau). The Village experienced significant growth since 1990: 25‐44 years 33.4 45‐64 years 23.1 Year Population Households 65+ years 5.2 1990 5,866 1874 1993 8,927 3311 Educational Attainment (2009) (%) 1996 15,770 5777 Bachelor’s degree or higher 31.4 1998 19,639 7013 High school graduate or higher 85.4 2000 23,152 7652 2003 27,728 9283 Household Income (2009) (%) 2006 29,195 9837 Less than $15,000 6.0 2010 28,965 9885 $15,000 ‐$24,999 2.9 Climate $25,000 ‐$34,999 6.2 Avg. summer temperature: 74°F $35,000 ‐$49,999 9.9 Avg. winter temperature: 26°F $50,000 ‐$74,999 18.6 Avg. annual snowfall: 28 inches $75,000 + 56.3 Avg. annual rainfall: 32 inches 99.9 184

TAX STRUCTURE TOP FIVE BUSINESSES # of Property taxes: Per $100 assessed valuation Employees Valuation: 33.3% of fair market value Boulder Ridge County Club 150 Sales taxes: 7.75% Costco Wholesale 150 Dominick’s Finer Foods 123 2010 Property Tax Rates Lowe’s Home Center 105 (Select Direct and Overlapping Governments) Village of Lake in the Hills 0.7632 Electric Conduit Construction 100

McHenry County 0.7927 McHenry County Conservation 0.1956 BUILDING STATISTICS (2010) Algonquin Township 0.0577 New Dwelling Units: Grafton Township 0.0720 Single Family Detached 3 Towne homes 0 Algonquin ‐ LITH Fire District 0.6378 Duplexes 0 Crystal Lake Rural Fire Protection 0.4018 New Commercial Buildings 1 Huntley Fire Protection 0.7182 Building Inspections 1,783 Cary Fire District 0.4101 Crystal Lake Park District 0.3758 Huntley Park District 0.3651 Workload Statistics Cary Park District 0.5752 Building Inspections FY03 to FY10 9000 Algonquin Public Library District 0.4086 8000 Cary Area Public Library District 0.1849 7000 Huntley Library District 0.2352 6000 Lake in the Hills Sanitary District 0.0663 5000 4000 LITH Special Service Areas (average) 0.5511 3000 Unit School District Number 26 2.9158 2000 Unit School District Number 47 3.1075 1000 0 Unit School District Number 155 2.0347 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 Unit School District Number 158 4.8118 Unit School District Number 300 4.4103 Elgin Community College District 0.3782 New Dwelling Units McHenry County College District 0.3039 250 200 Share of Total Tax Rate Levied 150 by Village of Lake in the Hills 9.74% 100 50 Services 0 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 Water Water Supplier: Lake in the Hills Single Family Detached Multi-Family Units (Townhomes and Duplexes) Water Source: Wells Storage Capacity: 2,900,000 gal./day Treatment Capacity: 9,196,000 gal./day Average Daily Demand: 2,271,000 gal./day Utilities Peak Daily Demand: 4,766,000 gal./day Reliable Pumping Capacity 6,920,000 gal./day Natural Gas Supplier: NICOR Electric Supplier: Commonwealth Edison Wastewater Treatment (Lake in the Hills Sanitary Cable Supplier: Comcast District) High speed internet access is available via AT&T, Treatment Capacity: 4,500,000 gal./day Comcast, and local internet service providers.

Present Load: 3,300,000 gal./day Excess Capacity: 1,200,000 gal./day 185

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 BUDGET APPENDIX H - CHART OF ACCOUNTS

PERSONAL SERVICES

41100 SALARIES, FULL-TIME - Salary expense for employees who work 40 or more hours per week.

41150 PERSONAL SERVICES REIMBURSEMENTS – Labor costs, including overhead, charged for work performed by Public Works employees for divisions or departments that differ from the divisions or departments that their salaries are normally charged to.

41200 SALARIES, PART-TIME - Salary expense for employees who work less than 40 hours per week or seasonal help.

41250 SALARIES, CROSSING GUARDS – Salary expense for crossing guards.

41300 SALARIES, BOARD & COMMISSIONS - Salary expense for Village President, Village Trustees, Village Clerk, and Commissioners.

41400 SALARIES, OVER-TIME - Salary expense paid to non-exempt employees at one and one-half times or two times the employee's regular hourly rate for all hours worked in excess of forty hours per week or eight hours per day, as applicable.

42100 EMPLOYER PORTION FICA - The employer contribution of FICA, which is currently at 7.65% of gross wages.

42200 EMPLOYER PORTION IMRF - BENEFIT - The employer contribution of IMRF which is currently at 10.74% of gross wages for all employees covered under the IMRF program, as well as an additional contribution of 0.64% of wages towards the unfunded liability of past service costs.

42300 EMPLOYER CONTRIBUTION POLICE PENSION – Amount provided through property tax collection for the Police Pension Fund. This amount is determined by an actuarial study conducted on an annual basis.

42330 EMPLOYER PORTION OPEB-PUBLIC WORKS – The employer cost of other post- employment benefits such as health care related to the public works and transportation function of the Village.

42350 EMPLOYER PORTION OPEB-WATER – The employer cost of other post-employment benefits such as health care related to the water operations function of the Village

42400 STATE UNEMPLOYMENT INSURANCE – Reimbursements to the State of Illinois for unemployment insurance claims filed by former employees.

42500 EMPLOYEE HEALTH INSURANCE - Amount paid for employee group medical, dental, vision, and life insurance premiums.

186

VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 BUDGET APPENDIX H - CHART OF ACCOUNTS

42600 EMPLOYER CONTRIBUTION WORKERS COMPENSATION INSURANCE – Premium paid to the Intergovernmental Risk Management Agency for workers compensation insurance coverage for employees of the Village.

42700 OTHER EMPLOYEE BENEFITS - Expenses for reimbursable and non-reimbursable sick time payments, health insurance waivers, lump sum merit bonuses, years of service awards, flexible spending account fees, and the employee assistance program.

42800 SURETY & NOTARY BONDS - Amount paid for surety bonds for President, Administrator, Treasurer, Clerk, and Budget Officer, as well as amounts paid for notary bonds.

PROFESSIONAL DEVELOPMENT

45100 CONFERENCES, SCHOOLS, & TRAINING - Amounts paid for attendance at professional conferences and meetings by municipal personnel and elected officials, luncheon meetings where presentations are given, and amounts paid for training related costs such as, registration, fees, tuition, etc., by municipal personnel for professional development. Also includes amounts paid to municipal employees for successful completion of course work for tuition reimbursement, CDL licensing fees, and professional certifications.

45200 DUES - Amount paid for membership dues for various professional organizations.

45300 PUBLICATIONS & SUBSCRIPTIONS - Amount paid for books, magazines, periodicals, pamphlets, maps, internet access, weather service, training films and DVDs, etc.

45400 TRAVEL EXPENSE, MILEAGE, MEALS & OTHER REIMBURSEABLE EXPENSES Amount paid for travel related costs such as mileage, tolls, per diem, lodging for conferences, schools and training by municipal officials and employees on municipal business, and other reimbursable expenses.

45500 COMMUNITY AFFAIRS - Amount paid for plaques for special recognition expenses relating to the entire Village organization such as the picnic, memorial flowers, Public Works Department open house, Community Development Department open house, holiday wreaths, National Night Out events, and the senior luncheon program.

CONTRACTUAL SERVICES

51100 MAINTENANCE, GROUNDS - Amount paid for contracted maintenance of municipal grounds including labor and materials for mowing, landscaping, trimming, fertilization, aeration, planting, spoils disposal, stump removal, etc.

51200 MAINTENANCE, BUILDINGS - Amount paid for contracted maintenance of municipal buildings including labor and materials for plumbing, electrical, HVAC, alarm systems, etc.

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51300 MAINTENANCE, INFRASTRUCTURE - Amount paid for contracted maintenance of municipal streets, sidewalks, paths, wells and storage, meters and hydrants, water lines, right of way areas, etc.

51400 MAINTENANCE, MACHINERY/EQUIP - Amount paid for contracted maintenance of municipal equipment including labor and materials for office machines, copiers, radios and electronics, desks, fans, air conditioners, movie cameras, recorders, VCRs, fire extinguishers, first aid kits, street lights, detention facility fountains, backflow prevention systems, hoists, generators, central telephone systems, trailers, non-licensed wheeled equipment, etc.

51450 MAINTENANCE, ESDA EQUIPMENT - Amount paid for contracted maintenance of ESDA equipment such as the outdoor warning sirens.

51500 MAINTENANCE, COMPUTERS - Amount paid for contracted maintenance of computer software and hardware services.

51600 MAINTENANCE, VEHICLES - Amount paid for contracted maintenance of municipal vehicles including labor and materials for automobiles, trucks, sweepers, salt spreaders, snow plows, permanently installed accessories, etc.

52100 ACCOUNTING SERVICES - Amount paid for contracted accounting services such as auditing, bookkeeping, attestations, and other related functions.

52200 ENGINEERING SERVICES - Amount paid for contracted engineering advice and services.

52300 LEGAL SERVICES - Amount paid for contracted legal advice and services.

52400 MEDICAL SERVICES - Amount paid for pre-employment physicals, drug screens, required medical testing for various employees, psychological examinations of applicants as part of the testing process, wellness program expenditures, and payments to health care providers and employee reimbursements made in connection with the Village’s partially self-funded health insurance plan.

52450 DENTAL SERVICES - Payments to dental care providers made in connection with the Village’s partially self-funded dental insurance plan.

52600 JANITORIAL SERVICES - Amount paid for contracted services for janitorial services.

52700 LAB TESTING SERVICES - Amount paid for contracted services for lab testing services.

52750 INVESTMENT SERVICES – Amount paid for contracted services for investing services.

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52800 OTHER PROFESSIONAL SERVICES - Amount paid for contracted services not covered by previous accounts. Examples include architectural services, planning services, real estate appraisals, actuarial studies, banking services, recording services, fish stocking services, fireworks, mosquito abatement, alarm monitoring, hazardous waste disposal, wildlife trapping, etc.

53100 ELECTRIC SERVICES - Amount paid for electricity for street lights, water system power, municipal buildings, and airport power.

53200 NATURAL GAS SERVICE - Amount paid for natural gas service to municipal buildings.

53300 SEWER SERVICES - Amount paid for sanitary sewer service to municipal buildings.

53400 TELEPHONE - Amount paid for telephone lines, circuits, and cellular telephone services.

53500 CABLE PROVIDER SERVICES – Amount paid for cable and internet services to municipal building.

54100 POSTAGE - Amount paid for postal related services such as stamps, bulk mailings, overnight deliveries, permits, etc.

54200 PUBLISHING & ADVERTISING - Amount paid for advertisements such as employee recruitment ads, bid notices, legal notices, and other required notices.

54300 PRINTING & COPYING - Amount paid for printing the Village newsletter, letterhead/stationery, envelopes, work order forms, garage sale permits, business cards, checks, beach tags, application forms, park program brochures, community relations program catalog, water consumer confidence report, etc.

54400 RENTAL CONTRACTS - Amount paid for rent or lease of vehicles, equipment, land, and buildings such as portable toilets, tools, etc.

54450 EQUIPMENT SERVICES REIMBURSEMENTS – Equipment costs charged for work performed by Public Works personnel for divisions or departments that differ from the divisions or departments that the equipment costs are normally charged to.

54500 GENERAL INSURANCE - Amount paid to the Intergovernmental Risk Management Agency for liability, fire, theft, inland marine, buildings, property, vehicles, volunteer insurance, and above ground storage tank insurance premiums and deductibles.

54600 JULIE SYSTEM OPERATING COSTS - Amount paid to JULIE for line location notifications.

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55100 FESTIVAL & EVENT EXPENDITURES - Amount paid for expenditures related to community festivals and events such as the Summer Sunset Festival, including parades, entertainment, catering, programs, insurance, rentals, etc.

59900 MISCELLANEOUS - Amount paid for miscellaneous items not previously covered such as vehicle registration fees, permits, boat and kayak registration fees, etc.

COMMODITIES

61100 SUPPLIES/PARTS-GROUNDS- Amount paid for supplies and parts to maintain municipal grounds including items for landscaping, trees planted by Village personnel, grass seed, plantings, topsoil, etc.

61200 SUPPLIES/PARTS-BUILDINGS- Amount paid for supplies and parts to maintain municipal buildings such as furnace filters, bulbs, paint, keys, maintenance parts, etc.

61300 SUPPLIES/PARTS-INFRASTRUCTURE - Amount paid for supplies and parts to maintain municipal streets, sidewalks, and culverts such as sand, gravel base, bituminous patch, etc., as well as supplies and parts to maintain wells and water storage system items such as water lines, b-boxes, water treatment systems, etc.

61330 SUPPLIES/PARTS-WATER METERS - Amount paid for the purchase of water meters.

61400 SUPPLIES/PARTS-EQUIPMENT - Amount paid for supplies and parts to maintain municipal equipment such as office machines, desks, fans, air conditioners, movie cameras, recorders, VCRs, radios and electronics, backflow prevention systems, hoists, generators, central telephone systems, trailers, non-licensed wheeled equipment, etc.

61500 SUPPLIES/PARTS-COMPUTERS - Amount paid for computers costing less than $1,000 and supplies and parts to maintain municipal computers such as memory upgrades, network switches, hard drives, keyboards, etc.

61550 SUPPLIES/PARTS-SOFTWARE - Amount paid for computer software programs costing less than $1,000.

61600 SUPPLIES/PARTS-VEHICLES - Amount paid for supplies and parts to maintain municipal vehicles, salt spreaders, snow plows, and permanently installed accessories including tires and other automotive parts.

62100 OFFICE SUPPLIES - Amount paid for pens, pencils, markers, post-its, staples, binders, folders, dividers, pads, calendars, cassette tapes, ribbons, paper, ink, etc.

62200 OPERATING SUPPLIES - Amount paid for operating supplies such as cleaning supplies (sweeping compound, glass cleaner, etc.), paper towels, toilet tissue, testing and exam supplies, crime prevention supplies, investigation supplies, firearm supplies, pesticides/herbicides, signs,

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posts, cabinets, small tools, non-personal safety equipment, and other equipment costing less than $1,000.

62210 ICE/SNOW CONTROL SUPPLIES - Amount paid for ice and snow control supplies such as road salt, ice melt, etc.

62220 WATER SYSTEM CHEMICALS - Amount paid for chemicals for the water system such as chlorine, fluoride, etc.

62300 FUEL & PETROLEUM SUPPLIES - Amount paid for gasoline and oil used in municipal vehicles.

62400 UNIFORMS & PROTECTIVE CLOTHING - Amount paid for uniforms and personal protective equipment provided for those public service employees required to wear uniforms while performing their jobs.

DEBT SERVICE

71000 PRINCIPAL PAYMENT - Amount paid for principal payment on bonds, debt certificates, and other debt instruments.

72000 INTEREST PAYMENT - Amount paid for charges on borrowed funds at an agreed upon rate.

74000 AMORTIZATION COSTS – Amount of debt issuance costs charged as an expense over the life of the debt issue.

75000 ARBITRAGE REBATE PAYMENTS – Amount paid for arbitrage rebate payments to the Internal Revenue Service for investment earnings above the amount allowed to be earned.

79000 PAYMENT TO ESCROW AGENT – Amount of debt issue proceeds paid to an escrow agent in connection with debt service refundings.

CAPITAL OUTLAY

81100 LAND - Amount paid for the acquisition of land.

81200 BUILDINGS - Amount paid for the acquisition of and improvements to municipal buildings.

81250 IMPROVEMENTS - Amount paid for capital improvement projects.

81310 STREETS - Amount paid for improvements to municipal streets and bridges.

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81320 WELLS & STORAGE - Amount paid for the acquisition or construction of wells and storage facilities.

81330 WATER METERS - Amount paid for the purchase of water meters.

81340 MAIN REPLACEMENT - Amount paid for water main replacements.

81400 EQUIPMENT - Amount paid for the acquisition of equipment costing $1,000 or more with an expected useful life greater than one year such as office machines, shop equipment, vehicle equipment (i.e. plows, spreaders, and squad setup equipment), furniture, playground equipment, etc.

81500 COMPUTER HARDWARE - Amount paid for computer hardware purchases costing $1,000 or more with an expected useful life greater than one year.

81550 COMPUTER SOFTWARE - Amount paid for computer software purchases costing $1,000 or more with an expected useful life greater than one year.

81600 VEHICLES - Amount paid for the acquisition of vehicles such as automobiles, trucks, sweepers, etc.

82300 DEPRECIATION - PUBLIC WORKS - Amount charged as an expense for an expired portion of a capital asset related to the public works and transportation function of the Village.

82500 DEPRECIATION - WATER - Amount charged as an expense for an expired portion of a capital asset related to the water operations function of the Village.

91000 INTERFUND TRANSFERS - Amount of permanent transfers between funds.

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VILLAGE OF LAKE IN THE HILLS FISCAL YEAR 2013 BUDGET APPENDIX I - GLOSSARY

The Annual Budget contains specialized and technical terminology that is unique to public finance and budgeting or a particular departmental operation or project. To assist the reader of the Annual Budget document in understanding these terms, a glossary has been included in the document.

Accrual: The accrual basis of accounting is used for the proprietary Fund types. Under the accrual method, revenues are recognized in the accounting period in which they are earned while expenses are recognized when the related liability is incurred.

Assessed Valuation: A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the County Assessor.)

Asset: Property owned by a government which has a monetary value.

Balance Sheet: A financial statement that discloses the assets, liabilities, reserves and balances of a specific governmental fund as of a specific date.

Balanced Budget: A budget in which estimated revenues meet or exceed estimated expenditures or operating expenses, and/or a fund balance is present to mitigate large non-recurring capital expenses.

Basis of Accounting: Refers to the timing of transactions and when revenues and expenditures or expenses and transfers and the related assets and liabilities, are recognized. Methods include the accrual basis of accounting and modified accrual basis of accounting.

Basis of Budgeting: Refers to the basis of accounting utilized throughout the budget process. The Village of Lake in the Hills budgets in accordance with Generally Accepted Accounting Principals (GAAP) using the Modified Accrual basis for the Governmental Funds and the Accrual Basis for Proprietary Funds.

Bond: A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large projects, such as buildings, streets, and bridges.

Budget: A one-year financial document embodying an estimate of proposed revenues and expenditures for the year. The Village is required by State Statute to approve a budget, and the approved budget sets the legal spending limits for the Village. It is the primary means by which most of the expenditures and service levels of the Village are controlled.

Budget Message: The opening section of the budget which provides the Village Board and the Public with a general summary of the most important aspects of the budget, changes from the current and previous years, and the views and recommendations of the Village Administrator.

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Budget Policies: General and specific guidelines adopted by the Village Board that govern financial plan preparation and administration.

Budgetary Control: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.

Capital Assets: Assets of long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

Capital Expenditure: Any expenditure costing $1,000 or more with an intended longevity of two years or more.

Capital Projects Funds: A fund type which is used to account for financial resources to be used for the acquisition or construction of major capital facilities, other than those financed by enterprise funds. The Village’s capital projects funds include the Woods Creek Lake Fund – used to account for improvements to the Village’s largest lake, and the Goose Lake, Willow Lake & Lake Scott Fund – used to account for improvements to the Village’s three smaller lakes.

Contributed Capital: A permanent transfer of money or other asset from a source external to the Village (i.e. Village acceptance of developer installed water mains, roadways, etc.).

Debt Service Fund: The Village’s debt management policy does not allow for issuing debt for operating purposes. Accordingly, all of the expenditures in this fund are for the retirement of debt issued for capital expenditures such as land purchases, construction of buildings, and capital asset acquisitions. The Village also makes every effort to avoid paying for debt retirement with property taxes.

Department: A major administrative unit of the Village, which manages an operation or group of related operations within a functional area.

Division: A subdivision of a department, a division is a unit within the Village with a more limited set of work responsibilities.

Encumbrance: The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for future expenditure.

Enterprise Funds: A fund type established to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent is that the cost of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The Village has two enterprise funds, 1) the Water Fund, which is comprised of two sub-funds which are used to segregate resources for capital improvements and operations & maintenance, and 2) the Municipal Airport Fund which is used to account for operations at the Lake in the Hills Airport and which is also comprised of two sub-funds which are used to segregate resources for capital improvements and operations & maintenance.

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Expenditure: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: an encumbrance is not an expenditure. An encumbrance reserves funds to be expended.

Expenses: Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest and other charges.

Fiscal Year: The time period designated by the Village signifying the beginning and ending period for recording financial transactions. The Village of Lake in the Hills has specified January 1st to December 31st as its fiscal year.

Fund: An accounting entity that has a set of self-balancing accounts and that records all financial transactions for specific activities or government functions. Seven commonly used fund types in public accounting are: General Fund, special revenue funds, debt service funds, capital project funds, enterprise funds, internal service funds, and trust and agency funds.

Fund Accounting: The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance or equity, revenue, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund Balance: The difference between fund assets and fund liabilities in a governmental or trust fund. Changes in fund balances are the result of the difference between revenues and expenditures. When revenues exceed expenditures in a given period, fund balance increases and when expenditures exceed revenue, fund balance decreases.

Full Faith and Credit: A pledge of the general taxing power of a government to repay debt obligations (typically used in reference to bonds).

General Fund: The largest fund within the Village, the General Fund accounts for most of the financial resources of the government. General Fund revenues include sales and property taxes, licenses and permits, charges for services, and other types of revenue. This fund usually includes most of the basic operating services, such as police protection, finance, community development, public works, and general administration.

General Ledger: A file that contains a listing of the various accounts necessary to reflect the financial position of the government.

General Obligation Bonds: Bonds that finance a variety of public projects such as streets, buildings, and improvements. The repayment of these bonds is usually made from the Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government.

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Generally Accepted Accounting Principles (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

J.U.L.I.E.: Joint Utilities Location Information for Excavators. The system organized in response to the Illinois Underground Utilities Facilities Damage Prevention Act which coordinates the location of underground utilities to prevent unnecessary damage. The Village government pays for all calls placed to excavate within the Village's municipal boundaries.

Lake Restoration Fund: The fund responsible for capital expenditures made to ensure the quality of the lakes located within the Village.

Levy: To impose taxes, special assessments, or service charges for the support of Village activities.

Modified Accrual Basis of Accounting: A basis of accounting in which revenues and other financial resources are recognized when they become both “measurable” and “available” to finance expenditures of the current period. “Available” means that revenues are collectible within the current period or soon enough thereafter to pay liabilities of the current period. “Measurable” means the amount of revenue that can be determined or estimated with reasonable certainty. Expenditures are recognized when the fund liability is incurred. All governmental fund types, including the General Fund, use the modified accrual basis of accounting.

Motor Fuel Tax Fund: A portion of the revenue from the State of Illinois Motor Fuel Tax is distributed each month to municipalities on a per capita basis for the construction, maintenance, and extension of municipal streets. Strictly speaking, the Village’s share of the Motor Fuel Tax is not revenue of the Village. Rather, it is state revenue used by the Village as an agent of the state. The Village must comply with strict state standards and rules in spending these funds.

Municipal Airport Fund: The enterprise fund responsible for capital, operating, and maintenance activities at the Lake in the Hills Airport. The fund encompasses both revenues and expenditures.

Police Pension Fund: A pension trust fund that was established to account for benefits to be provided to Police Officers.

Reporting Entity: The Village is a municipal corporation established under Illinois Compiled Statutes governed by an elected Board of Trustees and Village President. The Village’s reporting entity has been defined pursuant to GASB Statement No. 14. The Village has determined that the Police Pension Fund and the Special Service Areas should be blended into the Village’s reporting entity.

Reserve: An account used to indicate that portion of a fund’s balance that is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

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Retained Earnings: This term refers to the accumulated net earnings of an Enterprise Fund.

Revenue: A revenue is an increase in assets of financial resources which: • Does not increase a liability • Does not represent a repayment of an expenditure already made • Does not represent a cancellation of certain liabilities • Does not represent an increase in contributed capital

Revenue Bonds: Bonds usually sold for constructing a project that will produce revenue for the government. The revenue is used to pay the principal and interest of the bonds.

SCADA: Supervisory Control and Data Acquisition. The computer control system used to remotely monitor and manage the Village's water supply system.

Special Revenue Funds: A fund type that is used to account for the accumulation of resources from special tax levies or other sources to be used for payment of specific expenditures. The Village’s special revenue funds include 1) the Motor Fuel Tax Fund – used to account for motor fuel tax distributions from the State of Illinois that are restricted for specific purposes, and 2) fourteen Special Service Area Funds – used to account for special contributions or taxes levied within each special service area for maintenance and capital asset replacement purposes.

Special Service Area Funds: Property taxes or contributions fund the maintenance efforts of the Village’s fourteen Special Service Areas. Common areas such as stormwater detention facilities, bike paths, signage, parkways, etc. are maintained by the Village. These services are paid for by each home located within the Special Service Area by a separate property tax levied for this purpose. Every year, the Village determines the amount of the property tax levy by reviewing expenditures and fund balances. The policy is to maintain the lesser of $50,000 or the equivalent of one year’s operating expenditures as a fund balance in each Special Service Area to allow for any unexpected expenditures while simultaneously maintaining a fairly stable tax rate.

SunGard Public Sector: The Village's financial accounting and revenue billing software system.

Water Capital Improvement Fund: The enterprise fund responsible for new capital construction activities that expand the Village's potable water system. The fund encompasses both revenues and expenditures.

Water Operating & Maintenance Fund: The enterprise fund responsible for capital replacement, operating, and maintenance activities of the Village's potable water system. The fund encompasses both revenues and expenditures.

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