Village of Glen Carbon, IL Annual Budget Fiscal Year 2019

Pubblic Copy INTRODUCTION

Table of Contents

INTRODUCTION Village Profile ...... 1 DEBT SERVICE FUNDS Organization Structure ...... 3 # 420 – G.O. Bond – 2011A Refund Debt Fund ...... 95 Organizational Chart ...... 4 # 421 – G.O. Bond – 2011B Refund Debt Fund ...... 97 # 475 – Alt Revenue G.O. Bond 2018 Fund ...... 99 BUDGET OVERVIEW Budget Message ...... 5 Budget Calendar ...... 6 ENTERPRISE FUNDS Budget Process ...... 7 # 510 – Water Enterprise Fund ...... 101 Budget Overview ...... 8 # 515 – Water Capital Fund ...... 105 Fund Descriptions & Structure………… ...... ……..9 # 520 – Sewer Enterprise Fund ...... 107 Department Summary & Descriptions ...... 14 # 525 – Sewer Capital Fund ...... 111 # 540 – Refuse Collection Fund ...... 113 EXECUTIVE SUMMARY Overall Summary ...... 16 SPECIAL & OTHER FUNDS Top 10 Revenues & Expenses ...... 17 # 210 – Cemetery Fund ...... 115 Projected Cash and Investments Balances ...... 18 # 220 – Tourism Fund ...... 117 Revenue Assumptions & Trends ...... 19 # 225 – Community Events Fund ...... 119 Expense Assumptions & Trends ...... 25 # 242 – Tort & Liability Insurance Fund ...... 121 Personnel ...... 26 # 250 – Motor Fuel Tax Fund ...... 123 Capital Spending ...... 28 # 260 – Center Grove Rd Business Dist. Fund ...... 125 Debt Management ...... 28 # 280 – Housing Assistance Program ...... 127 Business Districts / Debt Management ...... 29 # 290 – Social Security / Medicare Fund ...... 129 # 291 – IMRF Fund ...... 132 # 380 – Route 157 Business District Fund ...... 134 CAPITAL IMPROVEMENTS PLAN # 391 – Tax Increment Financing (TIF) #1 Fund .... 136 Capital Improvements Plan ...... 31 # 650 – Health Insurance Fund ...... 138 Program / Project Summary & Detail ...... 35 # 710 – Police Pension Fund...... 140 # 270 – Capital Expenditures Fund ...... 55 # 720 – DUI Fund ...... 142 # 275 – Non-Home Rule Sales Tax Fund ...... 58 # 743 – Federal Police Escrow Fund ...... 144 # 310 – Parks Capital Expenditures Fund...... 60 # 740 – Local Police Escrow Fund ...... 146 # 780 – Cemetery Trust Fund ...... 148 GENERAL FUND # 110 – General Fund Summary ...... 62 APPENDIX General Fund Revenues ...... 63 Common Acronyms ...... 150 Administration Department ...... 66 Chart of Accounts ...... 151 Senior Citizen Center ...... 70 Municipal Finance Glossary ...... 166 Economic Development ...... 72 Purchasing Policy ...... 170 Finance Department ...... 73 Capital Asset Management Policy ...... 179 General Fund Transfers ...... 77 Budget System Ordinance ...... 184 Building & Zoning Department ...... 78 Museum ...... 82 Police Department ...... 84 Police Commission ...... 88 Public Works ...... 89 Street Department ...... 91 Parks Department ...... 93 Village Profile The Village of Glen Carbon is a vibrant and growing community located twenty minutes northeast of downtown St. Louis. Located in Madison County, Illinois individuals that want to live and shop in Glen Carbon have

direct access to Interstate I-270 through two exit/entrance points at Illinois Route 157 and Illinois Route 159. Interstate 55 and Interstate 70 are also just minutes away.

In the beginning, Glen Carbon started out as many different small areas. There was Peters Station to the west, Mont Station to the east and the original Goshen settlement. Not much was written about the early days of the Goshen Settlement, but in 1892 the Village of Glen Carbon was established and encompassed many of these areas to make Glen Carbon what it is today.

Incorporation of Glen Carbon would stand as a true testament of industry to the area. Already rich in agriculture, mining and railroading, the Village would serve as a hub of travel for goods and people alike. Two depots for the railroad were erected, one running east and west and the second running north and south. People wishing to travel to Saint Louis, found it quite easy to do by boarding the Illinois Central and Clover Leaf railroads, as they made several trips a day to Saint Louis and back. Rail travel was equally important to the businesses and mining company; as it was the easiest and most significant way to carry coal and other goods to various locations. The Village also hosted many other industries through the years. History tells us that bricks manufactured here in Glen Carbon were used in the building of the 1904 World's Fair buildings in Forest Park, a few of which still stand today. Main Street was a bustling mercantile center with various merchants, slaughter houses, saloons and restaurants. In 1898 the first volunteer fire department Old Village Hall was established.

Due to the incorporation of the Village and the local mining industry, Glen Carbon became a melting pot of nationalities. The towns’ people seemed to settle into neighborhoods with similar backgrounds, and the Village soon became a community where people watched out for and cared for one another, a trait that is still prevalent today. Many organizations sprang up, their mission to preserve the heritage of one's nationality, but events held by those organizations were open to all and provided a community spirit that was equal to none. There are several cemeteries that date back before we were a Village and are the final resting place

11/09/2018 Page 1 for many. These include pioneers of the community, soldiers that served our country, coal miners and the residents that make up the diverse Village.

Over the years, Glen Carbon has changed a lot and is now known by some as a "quiet hamlet". Most of the businesses have moved to the eastern portion of the community, allowing the "Old Town" section of Glen Carbon to show its quaint small town image that is loved by residents and visitors alike. In 2009, Glen Carbon was ranked among the “Top 100 Best Places to Live” by CNN Money Magazine. In 2014 the Village was ranked 12th among the 50 Safest Cities in Illinois. Glen Carbon has a population of 12,974 and is praised for its wide selection of affordable housing, park land, bike and walking trail systems. Glen Carbon is home to a variety of quaint restaurants and shops as well as retail shopping areas and is well known for its annual “Homecoming Celebration” held every June. The Village of Glen Carbon is less than five minutes from the SIUE Campus and has direct access to the Madison County Transit system which is well known in the Southwest region of the State.

For additional information about Glen Carbon, please visit www.glen-carbon.il.us.

11/09/2018 Page 2 Organization Structure The Village has many stakeholders, first and foremost being the citizens of Glen Carbon. The Village operates under a Mayor/Trustee form of government and is a Non-Home Rule municipality. The Mayor as Board President and six Village Trustees together form the Village Board, setting policy and direction for the Village. The Trustees serve at large, serving alternating four year terms. The Village Clerk is elected as the official record keeper of the Village and also serves a four year term. The Village Treasurer is appointed by the Mayor.

The Mayor - with Village Board approval - appoints professional staff to implement the goals and policies of the Village Board. The Village Administrator reports directly to the Mayor and oversees the daily operations of the Village. Department heads report directly to the Village Administrator, and are also appointed by the Mayor and Village Board. Services provided by the Village include police protection, street maintenance, utilities, senior citizen services, parks and trails, land use and Pictured Left to Right – Trustee Summers, Trustee Slemer, Trustee development, and administrative services. Marcus, Mayor Jackstadt, Trustee Williams, Trustee Harris, Specific programs managed by the Village Trustee Maliszewski include - but are not limited to - permitting and code enforcement, historical preservation, and animal control/mosquito abatement. The official population of Glen Carbon is currently 12,974.

Glen Carbon is a “Non-Home Rule” municipality. As such, the Village has restricted flexibility in areas such as taxation, debt management, and annexation. For instance, increases in the Village’s sales tax portion of the overall rate would require passage of a voter referendum. The Village’s debt levels are restricted to a percentage of the assessed valuation of property within Village limits.

Village Board meetings are held on the 2nd and 4th Tuesday of each month except December, which only meets on the 2nd Tuesday. Information about Village Board and all Committee meetings, including agenda and meeting minutes, can be found at www.glen-carbon.il.us.

11/09/2018 Page 3

Village of Glen Carbon Organizational Chart

Residents

Mayor & Village Board

Village Administrator Village Clerk

Building & Finance Police Public Works Administration Zoning

Lieutenants & Museum & Finance Clerks Streets Senior Center Sergeants Cabin

Water & Sewer Code Human Utility Clerks Patrol Officers Utility Enforcement Resources

Dispatch Parks

Building Maintenance

11/09/2018 Page 4 BUDGET OVERVIEW

BUDGET MESSAGE In preparing the proposed budget for FY 2019 the Village of Glen Carbon has numerous items to consider. This budget is the first year which will in conjunction with the Calendar year (January 1, 2019 - December 31st, 2019). Among the reasons for making the change is our belief the change to a calendar year budget will bring increased efficiencies, particularly as it relates to the property tax levy process. This will also help the budget process by aligning the fiscal year with important budget concerns such as insurance and pension actuary reports.

Over the past few years the Village has finished a number of studies and assessments of its infrastructure. Streets, sewer, water, storm drainage and parks have all been evaluated. The Village budget has centered on a 5-Year Capital Improvement Plan to strategically address its needs. As a result we have made significant investments into capital during the past few years, and we anticipate continuing that trend in 2019. The Village has hired its first Public Works Director who is a licensed civil engineer.

The following are some highlights of the projects.

• The reconstruction of Old Troy Road is expected to continue. The project is expected to complete by the end of the year 2019. The project will be paid for by bond proceeds finalized in May. The bond will be supported by the “Non-Home Rule Sales Tax” approved by voter referendum in November of 2016.

• The Village will also be undertaking a pavement management program. The Village will continue to aggressively access and reconstruct its street infrastructure.

• The Village has kicked off the “Make Schon Park Shine” marketing campaign and has completed the development take development of the playground, bathrooms and parking lot. The Village will continue to plan for the final development phase.

The Village, like most municipalities in the State of Illinois, faces constraints from the State which is challenging its stream of intergovernmental revenue. The Village needs to continue working externally and internally to provide efficient and effective services in the face of elements outside its control. Yet even with those challenges, the General Fund is presented as a balanced budget. This is partly due to the continued growth in the region, and a sustained and stable retail and residential base.

This draft of the proposed budget will provide a footprint on where and how the Village will proceed in the future. I would like to thank all elected officials, staff and our residents for the foresight to proceed with these documents.

Respectfully Submitted,

Jamie Bowden, Village Administrator

11/09/2018 Page 5 VILLAGE OF GLEN CARBON, IL TAX LEVY & BUDGET CALENDAR Tax Levy Year 2018 // Fiscal Year 2019

DATES * EVENT LOCATION July Discussion / Review of Goals for Capital Planning All Committees

Provide Departments with Budget Goals and the Templates for August the Capital and Operating Budgets

Proposed Capital and Operating Budgets due to the Finance September 7th Department

Week of Sept 10th Village Administrator Review Meetings w/ Departments

Week of Sept 24th Mayor's Review Meetings w/ Departments

Finance & October 8th Review of a Draft of the Proposed Budget Administration

Finance & Review Property Tax Levy & Abatements Administration

November 9th Proposed Budget Distributed

Publish notice of public hearing for December 11, 2018 on tentative budget. (Notice of public hearing must be published in paper at least 30 days before the final approval of the budget.)

Finance & November 12th Proposed Budget Review Administration

November 13th Presentation of the Proposed Budget Village Board

Approval of a Property Tax Levy Estimate Village Board

November 16th If Necessary - Publish notice of "Truth in Taxation" public hearing for November 27th. (Notice of public hearing must be published in paper at least 20 days before the final approval of the budget, and 7-14 days before the public hearing.)

November 27th If Necessary : Public Hearing - Truth in Taxation Village Board

December 11th Property Tax Levy Adopted Village Board

Public Hearing - Budget Village Board

Budget Ordinance Adopted Village Board

Within 6 business days after an IMRF employer approves a budget, a total compensation package report must be published by the municipality (PA 97-0609).

Within 30 days after adoption of budget, the Village must file a certified copy of the budget with the County Clerk along with the Certificate of Publication for the public hearing notice (from the newspaper).

* Dates Subject to Change

11/09/2018 Page 6 Budget Process The proposed budget is presented to the Village Board for review, and public hearings are held to address priorities and the allocation of resources. The Village Board is required to adopt an annual municipal budget for the Village prior to January 1st. The budgets for the operating funds are prepared on the cash and expenditures basis. Revenues are budgeted in the year receipts are expected, and expenditures are budgeted in the year they are expected to be incurred.

Revenues are budgeted by sources. When forecasting revenues, the Director of Finance utilizes two approaches. For locally-driven revenues (i.e. sales tax), trend and market analysis is utilized in the projections. For revenues distributed to the Village based on state-wide collections (such as income tax, use tax, and motor fuel tax), the Village relies on per-capita forecasts published by the Illinois Municipal League.

Projecting expenditures during the year involves a number of variables. The Director of Finance relies on input from staff and elected officials for both the operating and capital budgets. New programs, capital projects, and changes in staffing levels must be considered. Village partners such as engineers and insurance brokers are relied upon to provide guidance related to changes in their industries. In addition, labor contracts and changes to compensation structures must be considered.

For presentation and reporting purposes, expenditures are categorized in the following manner and account number groups:

• Personnel Services (100) • Other Expenditures (600) • Utilities (200) • Debt Service (700) • Contractual Services (300) • Fixed Assets (800) • Supplies (400) • Transfers (900) • Commodities (500)

For a full description of the Village’s chart of accounts, please see the appendix section.

Prior to October 1st each year the Director of Finance compiles all information needed for the preparation of the annual budget, and conducts fiscal analysis and projections for submission to the Finance and Administration Committee prior to final approval by the Village Board. The proposed operating and capital budget for the fiscal year commencing January 1st is prepared by department on an account basis. The legal level of control is by fund total. Expenditures may not exceed budgeted amounts at this level. Prior to January 1st the budget is legally enacted

11/09/2018 Page 7 through the passage of an ordinance. Budget amendments that alter the total expenditures of any fund, or that occur between funds or departments, must be approved by the Village Board. Unused appropriations lapse at the end of the year.

The proposed budget for Fiscal Year 2019 (FY 19) marks the first time the village’s fiscal year is the same as the calendar year. In February 2018 the Village Board of Trustees adopted Ordinance # 2018-16 which defined the village’s fiscal year as being from January 1st – December 31st (effective January 1st, 2019). This action resulted in the most recent “fiscal year” being an 8 month transitional budget from May 1st, 2018 – December 31st, 2018. As a result, comparative information throughout the fund summaries and fund details include a footnote. However, within the “Executive Summary” section all data has been annualized in prior years in order to provide valid comparable data analysis.

Budget Overview The budget is presented in a manner to reflect a shift towards it being a comprehensive fiscal planning tool which includes a significant amount of information beyond revenues and expenses. The document is meant to serve as a communication tool and policy document in order to provide additional insight into the Village operations. Throughout the budget these efforts are on display through the use of data tables, charts and graphs, organization charts, descriptive narratives, and policy disclosures within the appendix section. The budget is divided into nine sections, based on the information within:

1. Introduction – includes a community profile, organization structure, and budget message from the Village Administrator. 2. Budget Overview – describes the budget process, and provides background into the Village’s accounting framework. 3. Executive Summary – provides narratives and analysis to compliment the figures within the budgeted revenues and expenses. 4. Capital Improvements Plan – a comprehensive presentation of the Village’s plans for capital spending during the next 5 years, for governmental and enterprise activities. 5. General Fund – an account of revenues and expenditures anticipated within the General Fund, which serves as the primary operational fund of the Village. 6. Debt Service Funds – displays all funds which account for the long-term debt obligations of the Village. 7. Enterprise Funds – displays the activity of the Village’s three enterprise funds (Water, Sewer, and Refuse), which are user-fee based operations. 8. Special & Other Funds – accounts for all funds which are accounted for separately from other funds, due to the nature of the activities.

11/09/2018 Page 8 9. Appendix – includes supporting information and fiscal policies.

The following table provides a comparison for all funds by type:

Budgeted Budgeted Fund Type Revenues Expenses Variance General Fund $ 8,028,446 $ 7,964,960 $ 63,486 Capital Projects 5,019,765 5,857,780 (838,015) Debt Service Funds 1,142,982 5,272,048 (4,129,066) Special Revenue Funds 1,751,950 2,283,590 (531,640) Enterprise Funds 9,587,200 9,979,180 (391,980) Other Fund Types 1,723,590 1,272,786 450,804

TOTAL $ 27,253,933 $ 32,630,344 $ (5,376,411) The General Fund of the proposed budget is presented as a balanced budget, with revenues exceeding expenditures by $63,486. As the primary operations fund of the Village, where the majority of personnel and daily operational costs are accounted for, a balanced budget in the General Fund is critical to the financial health of the Village.

In May 2018 the village completed a $6.7 million bond issuance supported by a 0.25% Non- Home Rule Sales Tax. The spending of the one-time bond proceeds creates the appearance of an overall budget deficit.

Additional detail is provided within the “Executive Summary” section of the budget.

Fund Descriptions and Structure The Village of Glen Carbon utilizes a fund accounting system. In such a system the emphasis is placed on accountability rather than profitability, as typically seen in the private sector. Funds can be created for various reasons. For instance, certain revenues are required to be accounted for separately based on state law (i.e. MFT Fund). Special revenue funds may be created in order to account for resources reserved for a specific purpose (i.e. Tourism Fund). All funds are appropriated via an adopted budget ordinance.

The following summarizes each of the funds utilized by the Village.

General Fund (110) The General Fund is the primary operating fund of the Village. It accounts for all general government activities not accounted for in other funds. A majority of department operations

11/09/2018 Page 9 such as personnel costs, contractual obligations, and supplies are accounted for within the General Fund. This includes the police department, administration, and building and zoning. Cemetery Fund (210) The expenses for a cemetery that is maintained by the Village (Glen Carbon Cemetery) are paid out of this fund. Revenues in this fund are from the sale of plots. Tourism Fund (220) Accounts for revenues derived from the Hotel/Motel Tax. Expenses in this fund are used to pay for various items used to promote and market the Village. Examples include ad placement in various publications and the Village website.

Community Events Fund (225) A special revenue fund created to account for the expenses and revenues for the Village’s community events, specifically Homecoming and Glen Fest.

Tort & Liability Insurance Fund (242) This fund accounts for the Village’s liability insurance as well as the property and casualty insurance. Revenues in this fund are primarily from local property taxes. Motor Fuel Tax Fund (250) The Motor Fuel Tax (MFT) program is administered by the State of Illinois. The Village receives a per capita share of the revenue on a monthly basis. The Village’s MFT revenue is required to be accounted for in a separate fund per state statute, and is restricted towards expenditures related to road maintenance. Center Grove Business District (260) Accounts for activity within a Special Business District related to the construction of a major retailer. This district imposes an additional 1% sales tax to help fund the development, which is tied to a bond payment and Economic Incentive Agreement. Capital Expenditures Fund (270) The fund accounts for street and road capital expenditures, drainage projects, and equipment purchases. Revenues in this fund include a portion of receipts from the Telecommunication Tax, Grants, and excess funds of the General Fund per the Village’s Fund Balance Reserves Policy. Non-Home Rule Sales Tax Fund (275) The fund reflects the accounting for all activity related to a voter-authorized sales tax via referendum in November of 2016. This new source of revenue for the village is to be utilized towards public infrastructure improvements. A bond supported by the new tax is anticipated to be completed near the beginning of the fiscal year.

11/09/2018 Page 10 Housing Assistance Program (280) A special revenue fund which accounts for activity related to the program, in accordance with a prior Village policy. Social Security/Medicare Fund (290) This fund accounts for the Village’s portion of Social Security and Medicare taxes, and is supported by local property tax revenue. IMRF Fund (291) The Illinois Municipal Retirement Fund (IMRF) is a pension program for non-sworn personnel who are employed more than 1,000 hours per year. The IMRF Fund accounts for the activity surrounding the Village’s portion of the IMRF contribution. Revenues are provided by local property tax revenue. Parks Capital Expenditures Fund (310) The fund accounts for capital projects related to Parks within the Village. Revenues in this fund include a portion of receipts from the Telecommunication Tax as well as grants. Route 157 Business District (380) The fund accounts for activity within a special business district along Route 157. An additional sales tax applies to retail transactions within the district, and is reserved for future development. TIF #1 District (391) This fund accounts for all revenue & expenses for the TIF #1 District. The area includes big-box retail. Revenue generated supports repayment of an alternate revenue bond. GO Bond – 2011A Refunding (420) General Obligation Bond fund related to previously completed capital projects. Property Taxes support repayment of the bond. The Final payment is expected during Fiscal Year 2022-2023. GO Bond – 2011B Refunding 2002 (421) General Obligation Bond fund related to previously completed capital projects. Transfers from the Water and Sewer Enterprise Funds support repayment of the bond. The final payment is expected during Fiscal Year 2021-2022. Alt Revenue Bond – Series 2018 (475) Fund dedicated to the accounting for a $6.7 million General Obligation / Alt Revenue bond issuance. Proceeds are utilized towards public infrastructure improvements, and supported by a 0.25% Non-Home Rule Sales Tax authorized by voter referendum. Water Fund (510) An enterprise fund dedicated to the accounting for the Village’s water operations. An intergovernmental agreement allows the Village to purchase water from another municipality.

11/09/2018 Page 11 The Village is responsible for the infrastructure maintenance within the Village limits. The Village administers billing and collections of customers within Glen Carbon. Water Capital (515) Utilized for water infrastructure projects within the Village, and is supported primarily by connection fees and service charges. Sewer Fund (520) This accounts for all expenses related to the Village’s sewer department operations such as personnel costs, contractual obligations, and supplies. The Village administers billing and collections of customers within Glen Carbon. Sewer Capital (525) Utilized for sewer infrastructure projects within the Village, and is supported primarily by connection fees and service charges. Refuse Fund (540) Accounts for all activity related to the Village’s Trash and Recycling services. The Village provides the service to residents via contract with a third party. Customer rates are approved by the Village Board via Ordinance. Health Insurance Fund (650) Accounts for health insurance related activity such as the Village’s wellness program. Police Pension Fund (710) A fiduciary fund, dedicated to the accounting of the Village’s police pension trust for qualified uniformed police personnel. Fund oversight is the responsibility of an independent Police Pension Board, whose members are appointed by the Mayor. DUI Fund (720) Fund houses money received by the Village related to police department activity and DUI fines. Funds are limited to equipment that supports police operations.

Federal Police Escrow Fund (730) Accounts for money seized by the police department through the normal course of operations, and fall under the Federal guidelines. Funds can be used towards police related equipment.

Local Police Escrow Fund (740) Accounts for money seized by the police department through the normal course of operations, and fall under the State guidelines. Funds can be used towards police related equipment.

Cemetery Trust (780) A perpetual care fund for long-term Cemetery expenses.

11/09/2018 Page 12 The following table summarizes the revenues and expenditures of the Village’s funds. For budgeting purposes, if a fund’s revenues or expenditures are equal to or greater than 10% of the budget totals it is observed as a “major fund”.

MAJOR BUDGETED BUDGETED FUND NAME FUND TYPE FUND? REVENUES % OF BUDGET EXPENSES % OF BUDGET General Fund General Fund Yes 8,028,446 29.5% 7,964,960 24.4% Cemetery Fund Special Revenue No 3,950 0.0% 2,700 0.0% Tourism Fund Special Revenue No 85,600 0.3% 44,000 0.1% Community Events Fund Special Revenue No 37,225 0.1% 37,000 0.1% Tort & Liability Insurance Fun Special Revenue No 346,060 1.3% 220,000 0.7% Motor Fuel Tax Special Revenue No 338,100 1.2% 225,900 0.7% Center Grove Business Dist Special Revenue No 400,000 1.5% 400,000 1.2% Capital Improvements Fund Capital Expenditure No 490,265 1.8% 1,640,220 5.0% Non-Home Rule Sales Tax FunCapital Expenditure Yes 4,230,600 15.5% 4,175,000 12.8% Housing Asst Program Special Revenue No 3,850 0.0% 36,000 0.1% Social Security / Medicare Special Revenue No 271,120 1.0% 312,575 1.0% IMRF Fund Special Revenue No 235,800 0.9% 248,350 0.8% Parks Capital Improvements Capital Expenditure No 298,900 1.1% 85,000 0.3% RTE 157 Business Dist Special Revenue No 26,160 0.1% 70,000 0.2% TIF #1 District Special Revenue No 1,000 0.0% 644,625 2.0% GO Bond - 2011A Refunding Debt Service No 486,482 1.8% 501,163 1.5% GO Bond - 2011B Ref 2002 Debt Service No 120,500 0.4% 115,188 0.4% Alt Revenue Bond -Series 201 Debt Service Yes 536,000 2.0% 4,655,697 14.3% Water Fund Enterprise Fund Yes 3,173,900 11.6% 3,398,855 10.4% Water Capital Fund Enterprise Fund No 166,400 0.6% - 0.0% Sewer Fund Enterprise Fund Yes 5,318,000 19.5% 3,972,125 12.2% Sewer Capital Fund Enterprise Fund No 142,600 0.5% 1,825,000 5.6% Refuse Collection Enterprise Fund No 786,300 2.9% 783,200 2.4% Health Insurance Fund Internal Service No 923,780 3.4% 921,200 2.8% Police Pension Fiduciary Fund No 799,800 2.9% 351,386 1.1% DUI Fund Special Revenue No 3,060 0.0% - 0.0% Federal Police Escrow Special Revenue No - 0.0% - 0.0% Local Police Escrow Special Revenue No 25 0.0% - 0.0% Cemetery Trust Permanent No 10 0.0% 200 0.0% TOTALS $ 27,253,933 100.0%$ 32,630,344 100.0%

11/09/2018 Page 13 Department Summary and Descriptions

Administration The Administration Department supports all Village operations. Positions within the department include the Village Administrator and the Human Resources Coordinator. The Village Administrator is tasked with overseeing the daily operations of Village staff. Elected officials are included within the Administration Department, which includes the Mayor as Liquor Commissioner. The Administrator reports directly to the Mayor, and is responsible for achieving the strategic goals and objectives that both the Mayor & the Village Board have set forth through policy directive.

Finance Department The Finance Department is responsible for the financial management and integrity of the finance system. They are also responsible for the administration, development, and monitoring of the operating and capital budgets. Tasks include establishing an internal control system, budgeting, debt management, utility billing and collections, monthly reporting, payroll backup, and accounts payable. An appointed Treasurer is the custodian of Village funds and works in conjunction with the Finance Department on investments.

Police Department The Police Department is tasked with the public safety of Glen Carbon citizens, visitors, and employees. It is the largest department in the Village, in terms of both personnel and operating budget. The Police Department participates in community services such as child identification programs for parents and the implementation of a Safe Exchange Program. The Chief of Police serves as the Emergency Services Coordinator, who is responsible for disaster preparedness and planning.

Public Works - Streets The Public Works Department is charged with the responsibility of maintaining and upgrading the Village’s streets. Tasks include snow and ice removal, street and curb repair and maintenance, and storm sewer maintenance.

Parks The goal of the Parks Department is to provide a friendly, clean and wholesome atmosphere for residents and visitors to participate in and enjoy their recreational time. Tasks include grass cutting and maintenance of all Village Parks. The Village Gardener works to beautify the Village by maintaining various trees and plants throughout Village grounds. The G.L.E.N. Committee (Gardening, Landscaping, Enhancing Nature) works in conjunction with the department to meet their goals.

11/09/2018 Page 14 Public Works - Utility The Utility Department is responsible for operations and maintenance of 90 miles of water main lines and over 85 miles of sanitary sewer main lines throughout the Village. They work closely with the Finance Department on the Utility Billing task for the Village. Expenditures are accounted for within the Water & Sewer Funds.

Building and Zoning The Building and Zoning department enforces standards for the construction of buildings within the Village limits by utilizing the Illinois State Building Codes and the Building Code of the Village. Their functions include the formulation and implementation of the Village’s Comprehensive Plan and Development Code, which includes zoning, land use and subdivision management regulations. Other tasks include building and rental inspections, and code enforcement.

Museum The Museum department accounts for expenses related to the operation of the Glen Carbon Heritage Museum and Yanda Log Cabin.

Senior Center The Senior / Community Center provide residents a facility for activities and events, and provide services to senior members of the community.

11/09/2018 Page 15 EXECUTIVE SUMMARY

OVERALL BUDGET SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019

ACTUAL CURRENT YEAR BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

Revenues and Other Sources: Taxes$ 3,631,126 $ 3,723,114 $ 3,797,574 $ 3,601,530 $ 3,655,079 $ 2,934,102 Licenses and Permits 421,102 420,178 406,814 277,000 268,724 413,400 Intergovernmental Revenue 6,316,718 5,906,762 7,681,209 5,244,300 5,277,126 7,420,800 Fines & Forfeitures 44,892 51,367 37,524 34,600 29,924 46,300 User Charges 5,371,887 5,625,456 5,672,178 3,919,364 3,887,232 5,810,400 Other Revenues 512,260 810,827 1,434,428 767,933 665,198 2,812,531 Other Financing Sources 1,586 3,009,141 1,423,235 6,895,000 6,898,728 ‐ Interfund Transfers 4,863,944 1,614,080 3,701,644 5,342,400 6,116,545 7,816,400 Total 21,163,515 21,160,925 24,154,607 26,082,127 26,798,556 27,253,933

Expenditures and Other Uses: Personnel 5,556,499 5,980,177 6,485,272 5,057,910 4,437,409 7,268,421 Utilities 247,413 284,272 296,132 211,400 155,753 288,025 Contractual Services 3,982,826 4,267,084 5,216,442 4,082,412 3,526,858 5,695,798 Supplies 392,020 471,585 497,198 396,457 289,538 549,312 Special Commodities 129,598 89,560 67,602 127,000 102,378 143,400 Other Expenditures 940,743 110,732 311,820 109,195 1,282,741 252,575 Debt Service 2,289,076 2,737,747 2,355,901 1,493,886 1,424,804 2,489,093 Fixed Assets 1,598,428 4,835,412 2,656,208 9,993,897 5,709,583 8,127,320 Transfers Out 4,881,490 1,613,677 3,701,644 5,551,400 6,249,845 7,816,400 Total $ 20,018,093 $ 20,390,246 $ 21,588,219 $ 27,023,557 $ 23,178,909 $ 32,630,344

Revenues and Other Sources: Expenditures and Other Uses: Debt Service 10% User Charges Intergovern 30% Fixed Assets mental Contractual 33% Supplies Revenue Other Services 3% 38% 17% 23% Taxes Personnel 15% 29% Other 2%

NOTE: Charts do not include Transfers.

11/09/2018 Page 16 PROJECTED TOP 10 REVENUES AND EXPENSES Fiscal Year 2019

REVENUES ACCOUNT NAME BUDGET % of Total SALES TAX$ 3,857,000 14.2% PROPERTY TAXES 2,867,792 10.5% SEWER SERVICE 2,550,000 9.4% WATER SALES 1,861,500 6.8% INCOME TAX 1,415,000 5.2% GARBAGE SERVICE 786,000 2.9% BUSINESS DISTRICT SALES TAX 555,800 2.0% NON‐HOME RULE SALES TAX 550,000 2.0% LOCAL USE SALES TAX 357,500 1.3% MOTOR FUEL TAX 336,000 1.2% Total of All Other Revenues 12,117,341 44.5% TOTAL$ 27,253,933 100.0%

EXPENSES ACCOUNT NAME BUDGET % of Total SALARIES$ 4,723,800 14.5% STREETS 3,825,000 11.7% SEWER UTILITY SYSTEM 1,605,000 4.9% ENGINEERING SERVICE 1,508,900 4.6% PRINCIPAL PAYMENT 1,211,360 3.7% STORM SEWERS 1,109,220 3.4% HEALTH INSURANCE 1,065,400 3.3% CENTER GROVE RD REBATE 875,000 2.7% SEWER TREATMENT / TRANSMISSION 874,320 2.7% WATER PURCHASES 774,080 2.4% Total of All Other Expenses 15,058,264 46.2% TOTAL$ 32,630,344 100.0%

NOTE: Transfers and Capital Financing Revenue excluded from "Top 10" status.

11/09/2018 Page 17 CASH & INVESTMENTS PROJECTED CHANGES IN BALANCES Village of Glen Carbon, IL Fiscal Year 2019

Estimated Beginning (+) Revenues & (‐) Expenditures Projected Net Change Balance Other Sources & Other Uses Ending Balance Fund # Fund Name 01/01/2019 12/31/2019 110 General Fund$ 5,040,959 $ 8,028,446 $ (7,964,960) $ 63,486 $ 5,104,445 210 Cemetery Fund 92,850 3,950 (2,700) 1,250 94,100 220 Tourism Fund 294,241 85,600 (44,000) 41,600 335,841 225 Community Events Fund 28,504 37,225 (37,000) 225 28,729 242 Tort & Liability Insurance Fund (63,512) 346,060 (220,000) 126,060 62,548 250 Motor Fuel Tax Fund 384,944 338,100 (225,900) 112,200 497,144 260 Center Grove Business Dist Fund 1,080,601 400,000 (400,000) ‐ 1,080,601 270 Capital Expenditures Fund 1,395,354 490,265 (1,640,220) (1,149,955) 245,399 275 Non‐Home Rule Sales Tax Fund 118,933 4,230,600 (4,175,000) 55,600 174,533 280 Housing Asst Program Fund 57,981 3,850 (36,000) (32,150) 25,831 290 Social Security / Medicare Fund 186,571 271,120 (312,575) (41,455) 145,116 291 IMRF Fund 163,922 235,800 (248,350) (12,550) 151,372 310 Parks Capital Expenditures Fund 46,245 298,900 (85,000) 213,900 260,145 380 RTE 157 Business District Fund 132,355 26,160 (70,000) (43,840) 88,515 391 TIF #1 District Fund 643,625 1,000 (644,625) (643,625) ‐ 420 GO Bond ‐ 2011A Refunding Fund 462,358 486,482 (501,163) (14,681) 447,677 421 GO Bond ‐ 2011B Ref 2002 Fund 177,750 120,500 (115,188) 5,312 183,062 475 Alt Revenue Bond ‐ Series 2018 5,073,148 536,000 (4,655,697) (4,119,697) 953,451 510 Water Fund 1,328,329 3,173,900 (3,398,855) (224,955) 1,103,374 515 Water Capital Fund (89,142) 166,400 ‐ 166,400 77,258 520 Sewer Fund 1,583,907 5,318,000 (3,972,125) 1,345,875 2,929,782 525 Sewer Capital Fund 3,384,396 142,600 (1,825,000) (1,682,400) 1,701,996 540 Refuse Collection Fund 61,236 786,300 (783,200) 3,100 64,336 650 Health Insurance Fund 137,856 923,780 (921,200) 2,580 140,436 710 Police Pension Fund 7,787,735 799,800 (351,386) 448,414 8,236,149 720 DUI Fund 12,474 3,060 ‐ 3,060 15,534 730 Federal Police Escrow Fund 63 ‐ ‐ ‐ 63 740 Local Police Escrow Fund 9,896 25 ‐ 25 9,921 780 Cemetery Trust Fund 2,974 10 (200) (190) 2,784 $ 29,536,552 $ 27,253,933 $ (32,630,344) $ (5,376,411) $ 24,160,141

11/09/2018 Page 18 Revenue Assumptions & Trends The Village of Glen Carbon has a strong and diverse revenue portfolio, due to a solid balance of residential and commercial property. As with most local governments, the Village relies on tax revenues to support a significant portion of operational and capital expenditures for governmental activities. The operations for enterprise (or business-like) activities (such as the water fund and sewer fund) are primarily supported by user fees. Due to the conversion of fiscal year dates that resulted in an 8-Month Budget from May 1st 2018 – December 31st 2018, all revenue tables are annualized for comparison purposes.

Governmental Activities The Village uses a conservative approach towards forecasting General Fund Revenues revenues. Some revenues such as Permits, property tax are easier to forecast, Licenses & Fees due to the role the Village has in 5% Other establishing the property tax levy. Revenues However, many revenues are affected Sales Tax 4% 54% by variables outside of the Village’s control and thus can be more difficult Property Taxes to forecast. These include 18% intergovernmental revenues such as

Intergovern Income Tax, State Use Tax, and Motor mental Fuel Tax allotments. For these types Revenue of revenues, the Village depends on 19% the per-capita forecasts of the Illinois Municipal League (IML). Some revenues – such as sales tax – are based on local consumer retail activity. Forecasts for sales tax are based on a combination of trend activity and other factors such as anticipated retail permit activity and changes in sales-tax related debt.

Property Tax Levy The Village levies a property tax to support a wide array of services which include police protection, street maintenance, and general obligation bonds for infrastructure improvements. The levy-setting process coincides with the budget process, as both the tax levy ordinance and budget ordinance are adopted in December. The “Tax Year 2018” tax levy will be received by the village during Fiscal Year 2019.

11/09/2018 Page 19 As the following two charts display, the village’s levy and tax rate has been quite consistent during the past 10 years. The primary reason for the levy increase since 2009 has been pension obligations. While the anticipated levy for 2018 is $257,862 higher than 10 years ago, the anticipated rate is lower now due to increasing property valuation within the village limits. The official tax rate will be known in the spring of 2019. The village estimates a slight rate decrease.

Village's Property Tax Levy $3,000,000 $2,890,900 $2,900,000

$2,800,000

$2,700,000 $2,633,038 $2,600,000

$2,500,000

$2,400,000

$2,300,000

$2,200,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 (est.)

Village's Property Tax Rate 1.4000

1.2000

1.0000 0.8209 0.7694 0.8000

0.6000

0.4000

0.2000

0.0000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 (est.)

11/09/2018 Page 20 Sales Tax Sales tax revenue is generated from retail activity within the Village, and used to support daily operations within the General Fund. The State of Illinois manages the sales tax program by collecting from businesses and distributing to municipalities on a monthly basis. The 6.85% rate charged within a majority of the Village includes a 1% component for the Village. Since the rate is unchanged, sales tax collections remain one of the best metrics for measuring the local economy. Retail remains on a strong trend upwards in recent years. Receipts in 2019 are budgeted at a 1.5% increase compared to the estimated collections in 2018. Compared to 10 years ago, the budgeted receipts for the Fiscal Year 2019 are 67.9% higher than 2010.

1% Municipal Sales Tax $3,857,000 $4,000,000

$3,500,000

$3,000,000 $2,297,206 $2,500,000

$2,000,000

$1,500,000

$1,000,000

In addition to the 1% municipal portion, the Village receives two other forms of sales tax:

• A 1% Business District Tax is applied to transactions within two separate geographic areas within the Village. However, they do not support governmental operations and therefore are not included in the trend graph above. See the “Business Districts / Sales Tax Rebates” section of the Executive Summary for additional details.

• The voters of Glen Carbon authorized a 0.25% Non-Home Rule Sales Tax in November of 2016. A bond was issued against the future revenues in May 2018 for use towards public infrastructure improvements in accordance with the voter referendum. Anticipated proceeds are not included in the above graph.

11/09/2018 Page 21 State Income Tax There remains a certain amount of volatility and unknowns as to State Income Tax distributions to municipalities in Illinois. While distributions have routinely been two months behind during the past several years, the Village has continued to receive twelve disbursements annually. With the passage of the State of Illinois budget in July 2017, distributions to local governments were decreased by 10%. However, this was made up for by additional payments to bring all collections current.

Despite long-term concerns as to the availability of this State Income Tax revenue source, there are $2,000,000.00 not any known plans for $1,379,264 $1,415,000 changes from the State $1,500,000.00 Legislature to occur during $1,000,000.00 the next fiscal year. As a result, the Village has $500,000.00 elected to budget for receipts as usual by using $0.00 the projections provided by 2015 2016 2017 2018 2019 (Projected) (Budgeted) the Illinois Municipal League.

Motor Fuel Tax The Village receives “Motor Fuel Tax” (MFT) revenue on a monthly basis from the State of Illinois. The source of the funds is from the State’s “Local Government Distributive Fund”. The Village utilizes projections from the Illinois Municipal League for budget projections. MFT funds are collected by the Illinois Department of Revenue from Motor Fuel Tax across the state and then allocated $500,000 to municipalities on a per-capita $400,000 basis. The tax receipts are $340,927 $336,000 restricted to road improvements, $300,000 and accounted for within its own fund (#250). Typical uses are for $200,000 supplies such as salt for snow $100,000 removal, patch mixes for pothole $- repair, and contracts to vendors for 2015 2016 2017 2018 2018 street overlay projects. (Projected) (Budgeted)

11/09/2018 Page 22 State Use Tax As a form of sales tax, the local share of the State of Illinois Use Tax is also allocated from the State’s “Local Government Distributive Fund”. The tax applies to out of state retailers who make sales of tangible personal property to purchasers in Illinois and to individual Illinois purchasers. The tax has realized strong year-to-year growth recently, growing from $19.26 per capita in 2015 to a projected $27.50 per capita in 2019.

The growth can in part be attributed to a continuing growth in on-line sales and the increased cooperation by corporations within Illinois reporting the tax, particularly in response to the 2018 Supreme Court ruling of South Dakota v. Wayfair. According to projections from the Illinois Municipal League, the anticipated increase in State Use Tax revenue for the Village as a result of the court’s ruling will be approximately $30,000.

State Use Tax $500,000

$400,000 $357,500

$300,000 $268,121

$200,000

$100,000

$- 2015 2016 2017 2018 (Projected) 2019 (Budgeted)

11/09/2018 Page 23 Enterprise Activities Enterprise activities, also referred to as “Business-Type” or “Proprietary Funds”, are activities managed by the Village of Glen Carbon that function similar to a business in the private sector. Operations include water service, sewer (waste-water) service, and refuse (trash) collection. The village does not own nor operate either a water treatment plant or a wastewater treatment plant. However, the village does own and maintain water distribution and sewer / wastewater collection systems. The village has intergovernmental agreements with other entities to purchase water for distribution to residents and businesses within Glen Carbon, as well as transmit collected wastewater for treatment. These operations are supported by user fees as opposed to taxes. Due to the nature of operations and how they are supported, all enterprise activity is accounted for and managed separately from governmental activities.

Water & Sewer User Fees The village does not own or operate a water treatment plant or a wastewater treatment plant. Rather, the village has entered into intergovernmental agreements with other governmental entities to provide these services. The village does, however, own and maintain water distribution and wastewater collection / transmission infrastructure. The Village Board establishes user fees via ordinance. User fees for both services have realized incremental increases over time due minor rate increases annually (most recently in May 2017). Customer counts and gallons billed Village customer counts and gallons billed have remained consistent.

User Fees $3,000,000 $2,550,000 $2,500,000 $2,153,843 $2,000,000 $1,861,500 $1,604,539 $1,500,000

$1,000,000

$500,000

$- 2015 2016 2017 2018 (est.) 2019 (budgeted)

Water Revenue Sewer Revenue

User fees for refuse service are also established by ordinance, based on contracted service with a private sector company. Additional operational costs are administrative in nature.

11/09/2018 Page 24 Expense Assumptions & Trends The overall Village summary shows that total projected budget Expenses as a % of Budget expenditures will be approximately $32.6 million. When analyzing the (non-transfers) village’s expenditures it’s important to differentiate between operating Debt Service Contractual 10% expenses, capital expenses, and Services transfers. Operating expenses are 23% Other Expenses every-day expenses for personnel, Personnel 5% 29% supplies, and contractual services. Fixed Assets Capital is related to infrastructure 33% and equipment replacement. The Village has consciously increased the capital budget to address public infrastructure and equipment needs, including a $6.7 million bond issuance in May 2018. Please see the “Capital Improvements Plan” section of the budget for detailed information about the Village’s 5-Year plan for capital programs and projects.

Beyond capital spending (fixed assets), personnel expenditures are the primary expense for the Village of Glen Carbon. They account for 29% of total expenditures (non-transfers). Variables such as negotiated pay raises and contribution rates for pensions are known in advance. One of the most volatile variables in forecasting personnel expenses can be health insurance. Please see further within this section for additional information regarding the Village’s personnel expenditures.

Contractual Services are Major Expenditures Trend provided to the Village for a number of items. These $10.0 $9.0 include intergovernmental $8.0 agreements for water & Millions $7.0 $6.0 wastewater service. Other $5.0 examples include $4.0 $3.0 professional services such $2.0 as engineering, auditing, $1.0 legal consultation, and FYE 2016 FYE 2017 FYE 2018 FYE 2018 2019 (May 1st - (budgeted) economic development Dec 31st) agreements. Personnel Contractual Fixed Assets

11/09/2018 Page 25 Inter-fund transfers within the Village budget can be necessary for numerous reasons. These can include internal village policy or external accounting rules pertaining to the accounting of special revenues. The following table outlines budgeted transfers for the upcoming fiscal year:

ORIGINATING FUND TRANSFER TO TRANSFER JUSTIFICATION AMOUNT General Fund Housing Assistance Fund 3,600 A General Fund Police Pension Fund 470,400 B General Fund Health Insurance Fund 890,000 C General Fund Parks Capital Expenditures Fund 130,000 F Motor Fuel Tax Fund General Fund 75,000 D Water Fund GO Bond 2011B Fund 60,000 G Water Fund Water Capital Fund 84,000 E Sewer Fund GO Bond 2011B Fund 60,000 G Sewer Fund Sewer Capital Fund 63,000 E Sewer Capital Fund Sewer Fund 1,825,000 H Alt Revenue GO Bond 2018 Fund Non-Home Rule Sales Tax Fund 4,175,000 I A – In accordance with adopted Village Policy. B – Municipal contributions to the Police Pension Fund. C – General Fund contribution towards Employee Health Insurance. D - To reimburse MFT expenses as authorized by the IL Dept of Transportation. E – To reserve current revenues for future capital projects. F – Transfer of one-time General Fund revenue to support future park development. G - For repayment of long-term debt from current revenues. H – To utilize cash reserves towards capital projects. I – To reimburse capital expenditures from bond proceeds.

Personnel As with most organizations, personnel expenses are the primary operating expense for the Village. Staffing levels and base salaries are based on approval by the Village Board, based in part by contract negotiation with three labor unions that represent nearly two-thirds of all Village employees. These include:

• Local 9189 – United Steel Workers o Represented in multiple departments including Building & Zoning, Finance, Parks, Streets, and Public Works. o Current contract expires 4/30/2020 • Policemen’s Benevolent Protective Association o Represents sworn officers and dispatchers o Current contract expired 4/30/2020

11/09/2018 Page 26 • Illinois Fraternal Order of Police o Represents sworn officers (sergeants). o Current contract expires 4/30/2020 For FY 2019, the village has budgeted for 83.0 full time equivalents (FTE’s). Proposed additions for the new fiscal year include one additional patrol officer for the police department, a GIS Technician for Public Work, and an additional laborer in the Parks Department.

The following table depicts the full time equivalents (FTE’s) employed by the Village in recent years, along with proposed staffing levels in FY 2019. Part time and seasonal employees are included, each counted as 0.5 FTE regardless of estimated hours to work.

EMPLOYEE SUMMARY TABLE Full Time Equivalents (FTE's)

2016 2017 2018 2019 (Budgeted) Department FT PT FTE FT PT FTE FT PT FT PT FTE Administration 3.0 8.0 7.0 3.0 8.0 7.0 3.0 9.0 7.5 3.0 9.0 7.5 Building & Zoning 5.0 0.0 5.0 5.0 0.0 5.0 5.0 0.0 5.0 5.0 0.0 5.0 Finance 2.0 1.0 2.5 3.0 0.0 3.0 5.0 0.0 5.0 5.0 0.0 5.0 Museum 0.0 1.0 0.5 0.0 1.0 0.5 0.0 1.0 0.5 0.0 1.0 0.5 Parks 3.0 1.0 3.5 3.0 6.0 6.0 3.0 6.0 6.0 4.0 6.0 7.0 Police 27.0 4.0 29.0 31.0 5.0 33.5 33.0 4.0 35.0 34.0 3.0 35.5 PW - Streets 8.0 0.0 8.0 8.0 2.0 9.0 9.0 2.0 10.0 11.0 4.0 13.0 PW - Utilities 7.0 0.0 7.0 7.0 1.0 7.5 7.0 1.0 7.5 7.0 0.0 7.0 Senior Center 0.0 3.0 1.5 0.0 4.0 2.0 0.0 5.0 2.5 0.0 5.0 2.5 Village Clerk 4.0 0.0 4.0 4.0 0.0 4.0 ------FTE Totals 68.0 77.5 79.0 83.0

Personnel expenditures are displayed throughout the budget due to the sources utilized to support personnel expenses. These include:

• General Fund – salary, overtime, workers compensation, and miscellaneous expenses. • IMRF Fund – expenses related to the retirement benefits of civilian employees. • Police Pension Fund – expenses related to the retirement benefits of sworn officers. • Social Security / Medicare Fund – expenses related to payroll taxes. • Water & Sewer Funds – personnel expense allocations based upon the percentage of time employees are tasked with enterprise activities.

11/09/2018 Page 27 Capital Spending The “Capital Improvements Plan” (CIP) section of the budget details the Village’s approach towards capital planning. The five-year plan outlined within provides detailed information of projects and programs budgeted during FY 2019 and beyond.

As can be seen in the CIP the Village utilizes diverse resources for funding of the capital plan, including cash reserves and debt financing. A $6.7 million bond issuance was completed in May 2018, supported by the “Non-Home Rule Sales Tax” authorized by Glen Carbon voters in November of 2016. Proceeds are required for utilization towards public infrastructure improvements. The following table summarizes the plan by major asset category. Please see the Capital Improvements Plan section for detail.

FISCAL YEAR 2019 2020 2021 2022 2023 5 Year Total Equipment $ 729,500 $ 900,000 $ 140,000 $ 95,000 $ 55,000 $ 1,919,500 Infrastructure 5,723,720 3,200,000 1,540,000 1,140,000 1,140,000 12,743,720 Parks Capital 65,000 2,660,000 2,660,000 - 1,100,000 6,485,000 Water Infrastructure 1,045,500 1,008,600 69,300 76,500 - 2,199,900 Sewer Infrastructure 1,825,000 6,370,000 5,200,000 5,150,000 200,000 18,745,000 Totals $ 9,388,720 $ 14,138,600 $ 9,609,300 $ 6,461,500 $ 2,495,000 $ 42,093,120

Debt Management As a Non-Home Rule community, the Village is restricted by statutory debt limitations in relation to certain types of debts and the Village’s equalized assessed valuation. Per the most recent audit, the Village remains well below the legal debt margin.

LEGAL DEBT MARGIN

Assessed Valuation $ 359,421,931

Bonded Debt Limit 31,000,142 Less: General Obligation bonds, except alternate revenue source bonds 2,130,000 Debt Certificates - Note Payable - Legal Debt Margin $ 28,870,142

11/09/2018 Page 28 For instances where general obligation debt exists, a fund is typically established in order to separate the accounting for the debt (i.e. Fund # 421 – G.O. Bond – 2011B Refund Debt Fund). Currently the Village has six long-term debt obligations in repayment.

Governmental Activities Enterprise Activities

Alt Revenue Alt Revenue G.O. Bond Bond IEPA Loan IEPA Loan IEPA Loan Fiscal Year Bond (2018) (2011A) (2011B) (2002) (2015) (2016) Annual Totals 2019$ 480,697 $ 500,963 $ 114,988 $118,941 $143,766 $ 254,325 $ 1,613,680 2020 483,347 490,275 112,363 118,941 143,766 254,325 1,603,017 2021 480,697 478,463 114,538 118,941 143,766 254,325 1,590,730 2022 482,897 466,088 111,513 118,941 143,766 254,325 1,577,530 2023 484,797 334,950 - 112,816 143,766 254,325 1,330,654 5 Year Totals 2,412,435$ 2,270,739$ $ 453,402 $588,580 $718,830 1,271,625$ $ 7,715,611

Each issuance is unique in terms of the use of proceeds and how they are repaid.

• ALTERNATE REVENUE BONDS, SERIES 2018 o General Obligation Bonds issued in May 2018. o Source of repayment is the 0.25% Non-Home Rule Sales Tax authorized by voter referendum in November 2016. o Primary project is the reconstruction of Old Troy Road. Additional projects are to be determined, pending availability of excess bond funds. • GENERAL OBLIGATION BONDS, SERIES 2011A o General Obligation Bonds originally issued in 2003 and later refinanced in 2011. Issued to refinance General Obligation Bonds Series 2003A and 2003B. o Source of repayment is the annual property tax levy. • ALTERNATE REVENUE BONDS, SERIES 2011B o IEPA Loan originally issued in 2004 and later refinanced in 2011. Issued to provide funds to refund General Obligation Bonds (water and sewer). o Source of repayment is current revenue from the Water and Sewer Funds. • LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2002) o IEPA Loan L17-1872 o Source of repayment is current revenues within the Water Fund. • LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2015) o IEPA Loan L17-4580 o Funding for various water improvements, including a tower and booster station. o Source of repayment is current revenue from the Water Fund

11/09/2018 Page 29 • LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2016) o IEPA Loan L17-2447 o Funding for an infrastructure bypass project to a sewer treatment plant. o Source of repayment is current revenue from the Sewer Fund

Business Districts / Sales Tax Rebates As a municipality with a large retail presence, the Village has utilized economic development tools allowable by state statutes for commercial development. These include the establishment of a Business District Tax (BDT) and the utilization of Sales Tax rebate agreements for development and / or redevelopment purposes. As such, the Village may enter into a redevelopment agreement via ordinance for the purpose of making improvements.

The village board has taken action to discontinue the RT 159 Business Tax District (aka “Edwardsville Crossing”) effective January 1st, 2019. However, due to the distribution process of the Illinois Department of Revenue and because the village budget is a cash basis document, three months of revenues and expenses for the district are included in the FY 19 budget.

Currently the Village has two active Business Districts, one of which also includes a rebate of a portion of the village’s 1% Municipal Sales Tax:

• Center Grove Business District o Fund #260 o Established in 2011. o Includes an additional 1% BDT within a defined geographic area. o Both the 1% BDT and a portion of the 1% Municipal sales tax are rebated towards the repayment of a bond for the construction of a wholesale retailer. • Route 157 Business District o Fund #380 o Established in 2012. o Includes an additional 1% BDT within a defined geographic area.

11/09/2018 Page 30 CAPITAL IMPROVEMENTS PLAN

CAPITAL IMPROVEMENTS PLAN Fiscal Years 2019 - 2023

11/09/2018 Page 31 Introduction A Capital Improvements Plan (CIP) is a planning tool to assess the long-term capital needs of the village. The CIP is drafted and adopted as part of the annual budget process. It is one of three financial tools used to plan, measure, conduct, and evaluate the fiscal affairs of the Village of Glen Carbon. The others are the annual operating budget and the Comprehensive Annual Financial Report (CAFR, or Audit).

The CIP is a five-year planning instrument used to establish funding of high-priority projects in a proactive, timely, and cost-effective fashion. The Village has been continuously refining the process of long-term capital planning as part of an evolving strategic planning process. The plan is annually modified based upon direction provided by staff via Committees, the Comprehensive Plan (adopted 2015), and previously adopted capital project lists. Ultimately, prioritization is based on direction from the Village Board of Trustees.

The CIP is intended to ensure that policy makers are responsible to residents and businesses in Glen Carbon with respect to the expenditure of Village funds for capital projects. Adoption of a multi-year plan is a signal to all stakeholders that Village leaders are taking a proactive approach towards maintaining high quality infrastructure and the continued and efficient provision of services expected.

General Project Criteria The classification of items as capital is generally based on cost and asset life. In general, the Village defines a capital expenditure as an item or project that has a total cost of more than $15,000 and exceeds a two year useful life. Major construction projects for roads and storm drainage typically meet the criteria for becoming a capital expenditure. The entire cost of the project is considered when evaluating inclusion in the plan. Equipment purchases such as vehicles are also a typical capital expenditure.

Capital Funding Sources All projects are displayed within this section of the budget (regardless of funding source) in order to provide the reader a comprehensive view of the Village’s capital plans. The Village utilizes a diverse source of funds to meet the capital needs of the Village. Depending on the nature of the investment, it can range from current revenue sources to capital financing.

In November 2016 the residents of Glen Carbon authorized the creation of a “Non-Home Rule Sales Tax” rate of 0.25%. A $6.7 million General Obligation Bond (Alt Revenue) Series 2018 bond issuance was completed and shall be supported by the tax. As a sales tax, it will be paid by all shoppers on any qualified retail transaction within Glen Carbon. Per ordinance the proceeds are to be utilized towards public infrastructure projects.

11/09/2018 Page 32 The accounting for the projects and/or programs is based on the funding source. The following table outlines the funding sources:

Capital Non-Home Parks Capital Water Sewer Tort & Expenditures Rule Sales Tax Expenditures Capital Capital Liability Funding Source Fund (270) Fund (275) Fund (310) Fund (515) Fund (525) Insurance Fund (220) User Fees X X

Property Tax X

Rental Income X

Telecommunication Tax X X

Sales Tax X

General Fund Transfers X

Grants X X X X

Financing (Bonds, loans, etc) X X X X X

Insurance Proceeds X

Interest Income X X X X X X

Capital Development Process Prior to the start of the annual budget process, the Finance Department coordinates the Village-wide process of revising and updating the capital plan. Staff members from all departments participate in a review of projects in the existing plan and the identification of new projects for inclusion in the CIP. A draft of the updated plan is presented to the committees for discussion. An updated draft is included within the entire proposed budget.

The first year of the CIP is the only year budgeted by the Village. The remaining four years are for planning purposes, and funding is not guaranteed to occur in the year planned. The Board of Trustees makes the final decision about whether and when to fund a project.

Adoption of the CIP is a statement of policy regarding the Village’s approach to meeting future capital acquisition and funding needs. Although it is a statement of serious intent, adoption

11/09/2018 Page 33 does not constitute a commitment of finance or appropriate funds for approved projects. Some estimates contained in the plan (particularly in future years) may require further study, analysis, and refinement. In addition, circumstances, priorities, or professional advice may change the Village’s approach to some projects. The annual review and update of the plan should adjust for modifications during the current and future years.

Impact of Capital Spending on the Operating Budget The Village’s operating budget can be directly affected by the CIP in many ways. Existing buildings and equipment eventually need rehabilitation, reconstruction, upgrades, or replacement. Where some capital projects may result in increased costs, some capital improvements make a positive contribution to the fiscal well-being of the Village due to reduced maintenance. In addition, in some cases capital investment can help promote economic development growth which generates additional operating revenues. These new revenue sources provide the funding needed to maintain, improve and expand the Village’s infrastructure and services. The detailed project sheets include a description as to the effect on the Village’s operating budget.

How to Read this Section The following pages within this section of the budget detail the CIP for Fiscal Years 2019-2023. These include the following: • Project Summary o Full summary of all projects currently planned for the next 5 fiscal years. o Supporting detail for the Vehicle & Equipment Replacement Program and the Storm Drainage Program • Summary of Funding Sources o The planned source of payment in support of the plan, for each of the 5 fiscal years. • Detailed Project Sheets o Each individual project for the current fiscal year on the Project Summary is detailed. o The sheets list the expenditure accounts referenced within the budget, detail on the funding sources, and a project narrative which fully describes the purpose and justification for each project. Impact on the operating budget is described where applicable.

11/09/2018 Page 34 11/09/2018 CAPITAL IMPROVEMENTS PLAN Program / Project Summary

5 YEAR Fund # PROJECT 2019 2020 2021 2022 2023 TOTAL

Gov Activities / Infrastructure & Equipment

- Equipment Replacement - Buildings $ 45,000 $ 413,000 $ - $ - $ - $ 458,000

- Equipment Replacement - IT Eqiupment 220,000 65,000 - - - 285,000

- Equipment Replacement - Other Equipment 178,500 143,000 100,000 15,000 15,000 451,500

- Equipment Replacement - Vehicles 286,000 279,000 40,000 80,000 40,000 725,000

# 270 Storm Drainage Program 728,720 20,000 20,000 20,000 20,000 808,720

# 270 Sidewalk Program 20,000 20,000 20,000 20,000 20,000 100,000

# 270 Village Hall Upgrades 105,000 60,000 - - - 165,000

# 275 Annual Street Program 1,200,000 1,100,000 1,500,000 1,100,000 1,100,000 6,000,000

# 275 Old Troy Road Reconstruction 2,975,000 - - - - 2,975,000

# 270 Cottonwood Village Five Improvements 145,000 - - - - 145,000

# 380 RT 157 Business Dist Signals & Infrastructure 50,000 2,000,000 - - - 2,050,000

# 391 TIF Projects 500,000 - - - - 500,000

Subtotal 6,453,220 4,100,000 1,680,000 1,235,000 1,195,000 14,663,220

Parks Capital Projects

# 310 Miner Park Upgrades 65,000 - - - - 65,000

# 310 Schon Park Development - 2,660,000 2,660,000 - - 5,320,000 Page

# 310 Sasek Park Phase I - - - - 1,100,000 1,100,000 35 Subtotal 65,000 2,660,000 2,660,000 - 1,100,000 6,485,000 11/09/2018 CAPITAL IMPROVEMENTS PLAN Program / Project Summary

5 YEAR Fund # PROJECT 2019 2020 2021 2022 2023 TOTAL

Water Infrastructure

# 510 Annual Water Main Replacements 340,500 358,600 69,300 76,500 - 844,900

# 510 JoLee/Pioneer Trail Water/Sewer Mains 35,000 - - - - 35,000

# 510 Remote Meter Reading System 470,000 450,000 - - - 920,000

# 510 Engineering for Water Resource 200,000 200,000 400,000

Subtotal 1,045,500 1,008,600 69,300 76,500 - 2,199,900

Sewer Infrastructure

# 520 Annual Sewer Maintenance / Rplcmnt 200,000 200,000 200,000 200,000 200,000 1,000,000

# 520 JoLee/Pioneer Trail Water/Sewer Mains 35,000 - - - - 35,000

# 520 Remote Meter Reading System 470,000 450,000 920,000

# 520 Main Extension - East Guy St 920,000 620,000 1,540,000

# 520 Sanitary Sewer Effluent Force Main Relocation 200,000 5,000,000 - - - 5,200,000

# 520 Glen Carbon / City of Troy Sewer Alignment 100,000 5,000,000 4,950,000 - 10,050,000

Subtotal 1,825,000 6,370,000 5,200,000 5,150,000 200,000 18,745,000

TOTALS $ 9,388,720 $ 14,138,600 $ 9,609,300 $ 6,461,500 $ 2,495,000 $ 42,093,120 Page 36 11/09/2018 CAPITAL IMPROVEMENTS PLAN Projected Funding Sources

SOURCES BY TYPE 2019 2020 2021 2022 2023 Current Revenues $ 555,000 $ 698,000 $ 220,000 $ 220,000 $ 220,000 Fund Balances 4,258,720 5,240,600 4,389,300 1,291,500 2,275,000 Capital Financing 1,390,000 8,200,000 5,000,000 4,950,000 ‐ Bond Financing 2,975,000 ‐ ‐ ‐ ‐ Grants 65,000 ‐ ‐ ‐ ‐ Special Service Area 145,000 ‐ ‐ ‐ ‐ Totals $ 9,388,720 $ 14,138,600 $ 9,609,300 $ 6,461,500 $ 2,495,000

SOURCES BY FUND 2019 2020 2021 2022 2023 Fund # 270 ‐ Capital Expenditures Fund $ 2,740,220 $ 2,085,000 $ 1,665,000 $ 1,220,000 $ 1,180,000 Fund # 275 ‐ Non‐Home Rule Sales Tax Fund 2,975,000 ‐ ‐ ‐ ‐ Fund # 310 ‐ Parks Capital Expenditures Fund 80,000 2,675,000 2,675,000 15,000 1,115,000 Fund # 380 ‐ Route 157 Business District Fund 50,000 2,000,000 ‐ ‐ ‐ Fund # 391 ‐ TIF #1 Fund 500,000 ‐ ‐ ‐ ‐ Fund # 510 ‐ Water Fund 1,073,500 1,008,600 69,300 76,500 ‐ Fund # 520 ‐ Sewer Fund 1,970,000 6,370,000 5,200,000 5,150,000 200,000 Totals $ 9,388,720 $ 14,138,600 $ 9,609,300 $ 6,461,500 $ 2,495,000 Page 37 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Equipment Replacement Program ______

Department(s): All Project# 160 Asset Category: Buildings / Equipment / Vehicles

Project Description This program is to provide for the timely investment and/or replacement of vehicles and equipment in order to support the daily operations of the village.

Background / Existing Condition Vehicles are prioritized based on an internal scoring system which accounts for mileage, actual maintenance costs, etc. The Village’s capitalization policy for equipment is $15,000. New equipment is presented for consideration

during the budgeting process as needed.

The detail of the 5 Year replacement plan is attached.

Justification, Goals & Financial Impact Vehicle replacement will help reduce maintenance costs that otherwise would be incurred through the use of high-mileage vehicles. Investing in new and/or changing technology enables Village staff to maintain or improve levels of service to residents and other stakeholders.

Expenditure Schedule

2019 2020 2021 2022 2023 5 YEAR TOTAL Buildings $ 45,000 $ 413,000 $ - $ - $ - $ 458,000 IT Equipment 220,000 65,000 - - - 285,000 Other Equipment 178,500 143,000 100,000 15,000 15,000 451,500 Vehicles 286,000 279,000 40,000 80,000 40,000 725,000 Totals $ 729,500 $ 900,000 $ 140,000 $ 95,000 $ 55,000 $ 1,919,500

Funding Source(s)

A majority of items will be accounted for within the Capital Expenditures Fund (Fund #270). Revenue sources include a portion of Telecommunications Tax revenue and surplus Fund Balance from the General Fund which are transferred to support capital spending per Village policy. Enterprise fund revenues are utilized for equipment in the Water / Sewer Funds.

11/09/2018 Page 38 VILLAGE OF GLEN CARBON, IL EQUIPMENT REPLACEMENT SCHEDULE

Fund # 2019 2020 2021 2022 2023 BUILDINGS Bldg & Zoning Village Hall Window Replacements # 270 - 56,000 - - - Bldg & Zoning Village Hall Generator # 270 - 92,000 Police Heating Unit # 270 - - - - - Police Evidence Room Upgrade # 270 45,000 - - - - Police Dispatch Station #3 # 270 - 115,000 Public Works Building Extension - Equipment Storage # 270 - 150,000 - - - Buildings Subtotal 45,000 413,000 - - -

IT EQUIPMENT Police Police Department Mobile/Portable Radios # 270 220,000 - - - - Police MDT Latittude PC / Docking Stations # 270 - 65,000 - - - IT Equipment Subtotal 220,000 65,000 - - -

OTHER EQUIPMENT Sewer Sewer Hydro-Excavating Machine # 520 60,000 - - - - Sewer Sewer Cleaning Trailer Jetter # 520 85,000 - - - - Public Works Asphalt Roller # 270 18,500 - - - - Public Works Tractor # 270 - 53,000 - - - Public Works Backhoe # 270 - - 85,000 - - Public Works Portable Generator # 270 - 75,000 - - - Parks Mower # 310 15,000 15,000 15,000 15,000 1 5,000 Other Equipment Subtotal 178,500 143,000 100,000 15,000 15,000

VEHICLES Parks 2005 Dodge Ram Truck - Unit 44 # 270 - 32,000 - - - Police Police Vehicle Replacement (2) - Units TBD # 270 80,000 40,000 40,000 80,000 40,000 Street 2005 F-450 Dump Truck - Unit 25 # 270 53,000 - - - - Street 1993 GMC Topkick - Unit 22 # 270 125,000 - - - - Street 1997 Chevrolet Dump Truck - Unit 28 # 270 - 125,000 - - - Street 2003 Ford Bucket Truck F350 - Unit 30 # 270 - 82,000 - - - Water 2004 Ford Truck F150 - Unit 23 # 510 - - - - - Water 2007 Dodge Dakota - Unit 34 # 510 28,000 - - - - Vehicles Subtotal 286,000 279,000 40,000 80,000 40,000

Total Expenditures $ 729,500 900,000$ 140,000$ $ 95,000 $ 55,000

11/09/2018 Page 39 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Storm Drainage Program ______

Department: Public Works Project# 500 Asset Category: Infrastructure

Project Description Annual storm water projects based on 2013 engineering study/recommendations.

Background / Existing Condition In 2013 the Village undertook an extensive storm water study. The study identified approximately 25 sites that need to be addressed. The sites were prioritized through a methodology that was the most effective in handling the worst areas first.

Justification, Goals & Financial Impact The intent of the program is to address areas where re-occurring storm water issues happen and in particular where property damage occurs and public safety could be an issue.

Expenditure Schedule

2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 69,500 $ - $ - $ - $ - $ 69,500 Construction 659,220 20,000 20,000 20,000 20,000 739,220 Totals $ 728,720 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 808,720

SITES 2019 – Engineering for bid package #5. Construction for bid package #4: #8 (Kingsley Way) and Site #25 (Wolfe Creek Court). Construction for bid package #5: #14 (Brenda St), #9 (Downing Place), #2 (Norspur) and various smaller locations.

Funding Source(s) This project will be accounted for within the Capital Expenditures Fund. Revenue sources include a portion of Telecommunications Tax revenue, and surplus Fund Balance from the General Fund which are transferred to support capital spending per Village policy.

11/09/2018 Page 40 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Sidewalk Program ______

Department: Public Works Project# 170 Asset Categories: Infrastructure

Project Description Annual sidewalk replacements / upgrades as needed.

Background / Existing Condition The sidewalk assessment was part of the ADA transition plan study accomplished by the Village in 2014. A number of current Village sidewalks need to be maintained. The sidewalks were prioritized through a methodology that was the most effective in handling those areas in the most disrepair.

Justification, Goals & Financial Impact The intent of the project is to start addressing sidewalks that need repair to be complaint with ADA and provide a safe pedestrian route. The Village has many routes that need attention and to complete them all at once is not financially feasible.

Expenditure Schedule 2019 2020 2021 2022 2023 5 YEAR TOTAL Construction $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 Totals $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000

Funding Source(s) This project will be accounted for within the Capital Expenditures Fund. Revenue sources include a portion of Telecommunications Tax revenue, and surplus Fund Balance from the General Fund which are transferred to support capital spending per Village policy. A sustainability grant from Madison County will help offset the program expenses.

11/09/2018 Page 41 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Annual Street Program ______

Department: Public Works Project# 800 Asset Categories: Infrastructure

Project Description This program will annually update data to populate pavement condition software, which will determine the scope of roadway projects for crack sealing, mill and overlay, patching, and drainage construction each year.

Background / Existing Condition The Village of Glen Carbon has numerous roads in the roadway inventory ranging from standard to substandard conditions.

Justification, Goals & Financial Impact Village staff, in conjunction with the designated traffic engineering firm, will identify projects that meet both pavement management needs and project cost projections for the five year plan to maintain our roadway infrastructure.

Expenditure Schedule FISCAL YEAR Expense 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 Construction 1,100,000 1,000,000 1,400,000 1,000,000 1,000,000 5,500,000 Totals $ 1,200,000 $ 1,100,000 $ 1,500,000 $ 1,100,000 $ 1,100,000 $ 6,000,000

SITES 2019 – Westminster, Huntington, Barrington, and Westchester (Nottingham Estates)

Funding Source(s) Funding shall be reviewed annually, with the primary source being the Capital Expenditures Fund. Other sources include the usage of Motor Fuel Tax (MFT) funds when possible. In 2019 the projects will be funded with excess funds from the 2018 Non-Home Rule Sales Tax Bond issuance due to favorable bids on the Old Troy Road reconstruction project.

11/09/2018 Page 42 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Old Troy Road Reconstruction ______

Department: Public Works Project# 817 Asset Category: Infrastructure

Project Description This project will entail reconstruction of Old Troy Road from Mont Station south through the intersection of Glen Crossing to the Village boundary just south of Father McGivney High School. The reconstruction will be 2 12 foot lanes with 6 foot shoulders. 3 lanes are anticipated thru the Mont Station intersection and from Glen Crossing South.

Background / Existing Condition The current condition is in disrepair and requires a total reconstruction. The Village took over this roadway in 1997 through a jurisdictional transfer. Two other government entities maintain a portion within the proposed project limits.

Justification, Goals & Financial Impact The project includes three local jurisdictions (Village of Glen Carbon, City of Troy, and Collinsville Township). This project will be completed over two fiscal years (2018 and 2019). This has been identified as a priority by the Village. Long term maintenance costs savings exist via reconstruction.

Expenditure Schedule 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 475,000 $ - $ - $ - $ - $ 475,000 Construction 2,500,000 - - - - 2,500,000 Totals $ 2,975,000 $ - $ - $ - $ - $ 2,975,000

Funding Source(s) This project will be accounted for by the newly created “Non-Home Rule Sales Tax” authorized by voter referendum in November 2016. A bond issuance supported by the new tax was completed in May of 2018. The Village has also entered into intergovernmental agreements with two other jurisdictions in order to provide additional funding towards the portions of the project within their jurisdictions.

11/09/2018 Page 43 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: RT 157 Business District Signals & Infrastructure ______

Department: Public Works Project# 816 Asset Categories: Infrastructure

Project Description Utility, street infrastructure and traffic control improvements.

Background / Existing Condition The Village established the Route 157 Business Tax District in 2012 via Ordinance 2012-45 for purposes of carrying out the development or redevelopment of the area, in part due to a study that noted a lack of curbs, sidewalks, and a lack of any traffic signals.

Justification, Goals & Financial Impact To improve traffic control, access to a residential subdivision, and allow potential commercial development in the future. FY 2019 would be dedicated to engineering with potential construction in 2020 depending on a number of factors, including authorization from the State of Illinois Department of Transportation.

Expenditure Schedule

2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 50,000 $ - $ - $ - $ - $ 50,000 Construction - 2,000,000 - - - 2,000,000 Totals $ 50,000 $ 2,000,000 $ - $ - $ - $ 2,050,000

Funding Source(s) Funding for the construction phase of the project is TBD, supported at least in part by the Business District sales tax of the district accounted for within Fund # 380.

11/09/2018 Page 44 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Cottonwood Village Five Improvements ______

Department: Public Works Project# 905 Asset Category: Infrastructure

Project Description The project involves oil and chipping Cottonwood Village Five streets to allow an improvement to the subdivision.

Background / Existing Condition Cottonwood Village Five is a private subdivision. The Homeowners Association (HOA) approached the Village to take over maintenance of the private streets and utilities. Water and sewer infrastructure is in relatively good condition.

Justification, Goals & Financial Impact The primary goal is to get the subdivision into acceptable shape prior to the Village taking over maintenance. The subdivision will be required to pay for these improvements prior to transfer of the right of way.

Expenditure Schedule FISCAL YEAR 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 20,000 - - - - 20,000 Streets 125,000 - - - - 125,000 Totals $ 145,000 $ - $ - $ - $ - $ 145,000

Funding Source(s) Funding for this project is dependent on the establishment of a Special Service Area (SSA), which would provide funding via a special property tax extension on all property within the defined project area. The Village would pay for the project upfront. Additional funding may be provided by a Community Development Block Grant.

11/09/2018 Page 45 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Village Hall Improvements ______

Department: Building & Zoning Project# 116 Asset Categories: Buildings

Project Description Building and equipment upgrades within village hall in order to address security and efficiency concerns.

Background / Existing Condition Village Hall was erected in 1989. The board room and utility payment areas are in need of security and workflow improvements. Improvements in the Village Board room include seating and aesthetic upgrades.

Justification, Goals & Financial Impact Upgrade of the utility payment area will provide security for employees and additional workspace. Improvements to the board room will address ADA and functionality concerns, as well as compliment IT upgrades from the previous year.

Expenditure Schedule

FISCAL YEAR ENDING 2019 2020 2021 2022 2023 5 YEAR TOTAL Construction $ 105,000 $ 60,000 $ - $ - $ - $ 165,000 Totals $ 105,000 $ 60,000 $ - $ - $ - $ 165,000

2019 – Finance & Administrative Office Improvements

2020 – Village Board Room Improvements

Funding Source(s) Cash reserves from the Capital Improvements Fund shall serve as the funding source.

11/09/2018 Page 46 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: TIF Projects ______

Department: Public Works Project# 500 / 800 Asset Category: Infrastructure

Project Description Multiple projects are planned for 2018 and 2019 including drainage and street improvements within the Tax Incremental Financing (TIF) district boundary.

Background / Existing Condition The Village has met all debt obligations within the TIF. Additional improvements have been identified during 2018 and 2019 prior to closure of the district.

Justification, Goals & Financial Impact The improvements will provide better drainage within and around the TIF area. Parking lot and street improvements are necessary due the deterioration over time. Use of TIF funds will extend the useful life of the infrastructure.

Expenditure Schedule

FISCAL YEAR 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 50,000 $ - $ - $ - $ - $ 50,000 Streets 450,000 450,000 Totals $ 500,000 $ - $ - $ - $ - $ 500,000

Funding Source(s) Cash reserves generated from the TIF district fund.

11/09/2018 Page 47 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Schon Park Development ______

Department: Parks Project# 408 Asset Category: Land Improvements

Project Description To proceed with formal design and construction of Schon Park Phase II as depicted in the Village Park Plan.

Background / Existing Condition The Dam Reconstruction project was completed during Fiscal Year 2017-2018, and the development of Phase 2A was constructed in 2018.

Justification, Goals & Financial Impact This project will look to formalize the active part of the park, as originally envisioned.

Expenditure Schedule

2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ - $ 235,000 $ 235,000 $ - $ - $ 470,000 Construction - 2,425,000 2,425,000 - - 4,850,000 Totals $ - $ 2,660,000 $ 2,660,000 $ - $ - $ 5,320,000

Funding Source(s) The additional resources necessary for future phases are still TBD. The “Schon Park Improvement Fund” has been established through the Edwardsville Community Foundation, which solicits donations from the community to be used towards the project. Additional grant opportunities will be pursued through other government entities.

11/09/2018 Page 48

VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Miner Park Upgrades ______

Department: Parks Project# 425 Asset Category: Improvements

Project Description Miner Park is in need of a couple of repairs due to the age and amount of use. The tennis courts need to be resurfaced, a rock pathway needs to be replaced, and the baseball diamonds need to be examined for positive drainage.

Background / Existing Condition The tennis courts are showing some wear and need to be resurfaced. There is a portion of a walk path that is rock and consistently gets washed out in rain events and the baseball diamonds do not drain well.

Justification, Goals & Financial Impact The completion of these projects will extend the life of the assets of the park and allow for the safe, enjoyment of the facilities. Surveying the baseball diamonds is included in this project to determine if there is a cost-effective way to provide positive drainage off the fields so they may be used more often.

Expenditure Schedule

FISCAL YEAR 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 5,000 $ - $ - $ - $ - $ 5,000 Construction 60,000 - - - - 60,000 Totals $ 65,000 $ - $ - $ - $ - $ 65,000

Funding Source(s)

Grant funds through Madison County and the Village’s “Parks Capital Expenditures Fund”.

11/09/2018 Page 49 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Annual Water Main Replacements ______

Department: Public Works Project# 720 Asset Category: Infrastructure

Project Description The project will replace existing, undersized, deteriorating water distribution lines in specific locations.

Background / Existing Condition The distribution lines are older and inferior, which have led to multiple breaks.

Justification, Goals & Financial Impact Reduction of maintenance costs related to increasing main breaks. The replacements will help water pressure, reduce maintenance expenses, and improve reliability.

Expenditure Schedule

2019 2020 2021 2022 2023 5 YEAR TOTAL Design Engineering $ 29,000 $ 39,000 $ 22,500 $ - $ - $ 90,500 Construction Engineering 22,900 29,000 39,000 25,500 - 116,400 Construction 288,600 290,600 7,800 51,000 - 638,000 Totals $ 340,500 $ 358,600 $ 69,300 $ 76,500 $ - $ 844,900

Engineering Construction Sites Year Year 2018 2019 Elsie, Stels, George, Guy, Cedar, North, and Spruce Streets 2019 2020 Cedar Lane, School, Werner, and Sunset 2020 2021 Sunset, Austin, Summit 2021 2022 Rosin, School, Summit, Birger

Funding Source(s) This project will be funded by current revenues from the Water Fund and reserves from the Water Capital Fund as available.

11/09/2018 Page 50 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Sanitary Sewer Effluent Force Main Relocation ______

Department: Public Works Project# 616 Asset Category: Infrastructure

Project Description The project will install a new sewer force main to directly connect to the Granite City Facility to eliminate Madison County Special Service Area costs.

Background / Existing Condition The Village currently has to pay Madison County Special Service Area a fee for the sewer effluent to be conveyed through their system to the Granite City Wastewater Treatment Plant. A facility plan is being prepared to submit to the Illinois Environmental Protection Agency in order to obtain a low interest loan to fund the construction of this facility.

Justification, Goals & Financial Impact This project will eliminate the Madison County Special Service Area fee from the Village’s Operating Budget and will save the Village approximately $700,000 annually.

Expenditure Schedule

FISCAL YEAR 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 200,000 $ - $ - $ - $ - $ 200,000 Construction - 5,000,000 - - - 5,000,000 Totals $ 200,000 $ 5,000,000 $ - $ - $ - $ 5,200,000

Funding Source(s) Engineering in 2019 will be funded current revenues from the Sewer Fund and reserves from the Sewer Capital Fund. Upon project approval by the Village Board, an IEPA loan will be necessary for construction. Engineering may be included in the loan.

11/09/2018 Page 51 VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Remote Meter Reading System ______

Department: Public Works Project# 707 Asset Category: Infrastructure

Project Description Replacement of all water meters to enable remote meter reading.

Background / Existing Condition Village staff is currently dedicated to reading all meters via hand-held devices. Current technology would allow remote reading from a central location, and allow “real time” access to meter activity.

Justification, Goals & Financial Impact Investment in the system will allow for better customer service by giving staff immediate alerts to abnormal water usage. Additionally, it may also allow flexibility with village staffing.

Expenditure Schedule

FISCAL YEAR ENDING 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ 40,000 ---- $ 40,000 Construction 900,000 900,000 --- 1,800,000 Totals $ 940,000 $ 900,000 $ - $ - $ - $ 1,840,000

Funding Source(s) Funding is TBD. The project cost will be shared between the Water Fund (Fund #510) and Sewer Fund (Fund #520).

11/09/2018 Page 52

VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Miscellaneous Sewer Maintenance / Replacement ______

Department: Public Works Project# 600 Asset Category: Infrastructure

Project Description The project will replace existing/deteriorating distribution lines in specific locations and reinforce various sewer line aerial crossings.

Background / Existing Condition The collection lines are older and inferior, which have led to multiple sanitary sewer overflows and back ups. Additionally, the aerial crossings are vulnerable to cracking and causing unwanted discharge into local creeks and streams.

Justification, Goals & Financial Impact Reduction of maintenance costs related to sanitary sewer overflows and reduces the Village’s risk of aerial crossing failures.

Expenditure Schedule

FISCAL YEAR 2019 2020 2021 2022 2023 5 YEAR TOTAL Construction 200,000 200,000 200,000 200,000 200, 000 1,000,000 Totals $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000

Funding Source(s) This project will be funded by current revenues from the reserves from the Sewer & Sewer Capital Funds.

11/09/2018 Page 53

VILLAGE OF GLEN CARBON, IL CAPITAL IMPROVEMENT PROJECT FORM

PROJECT: Sewer Main Extension – East Guy St ______

Department: Public Works Project# 603 Asset Category: Infrastructure

Project Description The project will extend a 15 inch sewer line along East Guy where it will service existing homes.

Background / Existing Condition There is currently no sewer service in the area and would allow those homes service.

Justification, Goals & Financial Impact The project resolves issues with septic tanks in the area. It also allows the Village to extend sewer beyond this area to provide service to new development and vacate a number of lift stations in the future.

Expenditure Schedule

FISCAL YEAR 2019 2020 2021 2022 2023 5 YEAR TOTAL Engineering $ - $ - $ - $ - $ - $ - Construction 920,000 620,000 - - - 1,540,000 Totals $ 920,000 $ 620,000 $ - $ - $ - $ 1,540,000

Funding Source(s) This project will be funded current revenues from the reserves from the Sewer & Sewer Capital Funds.

11/09/2018 Page 54 CAPITAL EXPENDITURES FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 270

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 188,767 $ 192,816 $ 166,720 $ 93,100 $ 95,726 $ 106,160 Licenses and Permits 5,000 (1,250) 6,150 10,000 17,500 15,000 Intergovernmental Revenue 13,100 398,152 96,170 41,000 34,000 74,000 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 19,338 11,247 58,620 175,500 56,054 295,105 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 3,587,464 511,434 689,317 ‐ 273,956 ‐ Total 3,813,669 1,112,399 1,016,977 319,600 477,236 490,265

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 171,548 509,497 229,003 210,800 186,650 189,500 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ 1,574 ‐ ‐ ‐ ‐ Debt Service 32,112 ‐ ‐ ‐ ‐ ‐ Fixed Assets 272,188 1,960,190 720,021 1,587,190 1,411,130 1,450,720 Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 475,848 2,471,261 949,024 1,797,990 1,597,780 1,640,220

Excess (Deficiency) of Revenues Over Expenditures 3,337,821 (1,358,862) 67,953 (1,120,544) (1,149,955)

Estimated Beginning Cash & Investments Balance 1,395,354

Projected Ending Cash & Investments Balance $ 245,399

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 55 CAPITAL EXPENDITURES FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 270‐31110 PROPERTY TAX ‐ STREET MAINT $ 188,767 $ 192,816 $ 166,720 $ 93,100 $ 95,726 $ 98,000 270‐31112 PROPERTY TAX ‐ COTTONWOOD S.S.A. ‐ ‐ ‐ ‐ ‐ 8,160 270‐33414 OFF SITE RD IMPRV / SAVANNAH 5,000 (1,250) 6,150 10,000 17,500 15,000 270‐34190 TELECOMMUNICATIONS TAX ‐ 75,875 78,170 38,000 30,000 70,000 270‐34210 STATE GRANTS ‐ 206,835 15,000 ‐ ‐ ‐ 270‐34310 FEDERAL GRANTS ‐ 107,142 ‐ ‐ ‐ ‐ 270‐34410 ROAD IMPROVEMENT FEE 13,100 8,300 3,000 3,000 4,000 4,000 270‐37200 INTEREST INCOME 4,568 11,247 27,398 5,500 25,162 52,400 270‐37700 INTERGOVERNMENTAL AGREEMENT ‐ ‐ 31,222 45,000 30,892 22,705 270‐37900 MISCELLANEOUS 14,770 ‐ ‐ 125,000 ‐ ‐ 270‐38300 PROCEEDS ‐ LOAN ‐ ‐ ‐ ‐ ‐ 220,000 270‐39110 TRANSFER FROM GENERAL FUND 46,000 511,434 689,317 ‐ 201,291 ‐ 270‐39310 TRANSFER FROM PARKS CPTL EXP FUND 3,541,464 ‐ ‐ ‐ ‐ ‐ 270‐39475 TRANSFER FROM ALT REVENUE GO BOND ‐ ‐ ‐ ‐ 72,665 ‐ Total Revenues 3,813,669 1,112,399 1,016,977 319,600 477,236 490,265

EXPENDITURES

Building & Zoning 270‐51600‐3320 ENGINEERING SERVICE ‐ ‐ 17,835 1,000 2,955 ‐ 270‐51600‐8200 BUILDING ‐ ‐ 55,558 ‐ 78,351 105,000 270‐51600‐8350 I.T. EQUIPMENT ‐ ‐ 25,825 20,000 16,290 ‐ 270‐51600‐8400 VEHICLE ‐ ‐ 20,247 ‐ ‐ ‐ 270‐51700‐8300 EQUIPMENT ‐ 7,844 ‐ ‐ ‐ ‐ 270‐51700‐8350 I.T. EQUIPMENT ‐ 51,793 ‐ ‐ 2,841 ‐ 270‐51700‐8400 VEHICLE ‐ 28,000 ‐ ‐ ‐ ‐ Building & Zoning Total ‐ 87,637 119,466 21,000 100,437 105,000

Police Department 270‐52100‐8200 BUILDING ‐ 733,282 121,864 55,000 ‐ 45,000 270‐52100‐8300 EQUIPMENT ‐ 7,586 ‐ ‐ ‐ ‐ 270‐52100‐8350 I.T. EQUIPMENT ‐ 53 10,207 ‐ ‐ 220,000 270‐52100‐8400 VEHICLE ‐ 73,690 74,905 80,000 75,679 80,000 Police Department Total ‐ 814,611 206,976 135,000 75,679 345,000

Senior Citizen Center 270‐53100‐8400 VEHICLE ‐ 56,755 ‐ ‐ ‐ ‐ Senior Citizen Center Total ‐ 56,755 ‐ ‐ ‐ ‐

11/09/2018 Page 56 CAPITAL EXPENDITURES FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

Streets Department 270‐54700‐3150 MAINT SERVICE ‐ STREET 77,806 311,073 6,250 ‐ ‐ ‐ 270‐54700‐3155 MAINT SERVICE ‐ SIDEWALKS 1,688 ‐ ‐ ‐ ‐ ‐ 270‐54700‐3320 ENGINEERING SERVICE 92,054 198,424 204,700 209,800 183,695 189,500 270‐54700‐3550 PUBLISHING ‐ ‐ 218 ‐ ‐ ‐ 270‐54700‐6290 MISCELLANEOUS EXPENSE ‐ 1,574 ‐ ‐ ‐ ‐ 270‐54700‐7500 CONTRACT PAYMENT 32,112 ‐ ‐ ‐ ‐ ‐ 270‐54700‐8300 EQUIPMENT ‐ 70,389 259,275 82,000 ‐ 71,500 270‐54700‐8400 VEHICLE ‐ ‐ ‐ ‐ ‐ 125,000 270‐54700‐8600 STREETS ‐ 142,922 ‐ 917,700 839,229 125,000 270‐54700‐8630 STORM SEWERS 267,707 723,455 125,554 380,490 352,850 659,220 270‐54700‐8650 SIDEWALKS 4,481 56,001 18,362 20,000 20,000 20,000 Streets Department Total 475,848 1,503,838 614,359 1,609,990 1,395,774 1,190,220

Parks Department 270‐56200‐8300 EQUIPMENT ‐ 8,420 8,224 ‐ ‐ ‐ 270‐56200‐8400 VEHICLE ‐ ‐ ‐ 32,000 25,890 ‐ Parks Department Total ‐ 8,420 8,224 32,000 25,890 ‐

EXPENDITURES TOTAL$ 475,848 $ 2,471,261 $ 949,024 $ 1,797,990 $ 1,597,780 $ 1,640,220

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 57 NON‐HOME RULE SALES TAX FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 275

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ 425,598 54,000 45,661 55,000 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues ‐ ‐ 256 2,500 113 600 Other Financing Sources ‐ ‐ 133,300 ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ 4,310,000 2,025,025 4,175,000 Total ‐ ‐ 559,155 4,366,500 2,070,799 4,230,600

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ 118,616 30,500 246,307 575,000 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ 178,581 4,000,000 1,529,147 3,600,000 Transfers Out ‐ ‐ ‐ 420,000 417,904 ‐ Total ‐ ‐ 297,197 4,450,500 2,193,358 4,175,000

Excess (Deficiency) of Revenues Over Expenditures ‐ ‐ 261,958 (122,559) 55,600

Estimated Beginning Cash & Investments Balance 118,933

Projected Ending Cash & Investments Balance $ 174,533

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 58 NON‐HOME RULE SALES TAX FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 275‐34145 NON‐HOME RULE SALES TAX $ ‐ $ ‐ $ 425,598 $ 54,000 $ 45,661 $ 55,000 275‐37200 INTEREST INCOME ‐ ‐ 256 2,500 113 600 275‐37700 INTERGOVERNMENTAL AGREEMENT ‐ ‐ ‐ ‐ ‐ ‐ 275‐38100 BOND PROCEEDS ‐ ‐ 133,300 ‐ ‐ ‐ 275‐39475 TRANSFER FROM ALT REV GO BOND ‐ ‐ ‐ 4,310,000 2,025,025 4,175,000 Total Revenues ‐ ‐ 559,155 4,366,500 2,070,799 4,230,600

EXPENDITURES

275‐54700‐3320 ENGINEERING SERVICE ‐ ‐ 87,530 ‐ 212,435 575,000 275‐54700‐3330 LEGAL SERVICE ‐ ‐ ‐ 30,000 30,000 ‐ 275‐54700‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ ‐ 30,865 ‐ 3,872 ‐ 275‐54700‐3550 PUBLISHING ‐ ‐ 221 500 ‐ ‐

Total Contractual Services ‐ ‐ 118,616 30,500 246,307 575,000

275‐54700‐7100 PRINCIPAL PAYMENT ‐ ‐ ‐ ‐ ‐ ‐ 275‐54700‐7200 INTEREST EXPENSE ‐ ‐ ‐ ‐ ‐ ‐ Total Debt Service ‐ ‐ ‐ ‐ ‐ ‐

275‐54700‐8100 LAND ‐ ‐ 178,581 ‐ ‐ ‐ 275‐54700‐8600 STREETS ‐ ‐ ‐ 4,000,000 1,529,147 3,600,000

Total Fixed Assets ‐ ‐ 178,581 4,000,000 1,529,147 3,600,000

EXPENDITURES TOTAL $ ‐ $ ‐ $ 297,197 $ 4,030,500 $ 1,775,454 $ 4,175,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 59 PARKS CAPITAL EXPENDITURES FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 310

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits 3,750 36,225 ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ 142,295 141,331 402,000 394,000 134,000 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 47,373 56,179 91,891 84,800 41,053 34,900 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 46,000 59,287 ‐ ‐ ‐ 130,000 Total 97,123 293,986 233,221 486,800 435,053 298,900

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 22,019 67,106 205,075 170,000 141,932 10,000 Supplies ‐ ‐ 122 ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ 58,000 256,281 1,466,000 1,422,279 75,000 Transfers Out 3,541,464 ‐ ‐ ‐ ‐ ‐ Total 3,563,483 125,106 461,478 1,636,000 1,564,211 85,000

Excess (Deficiency) of Revenues Over Expenditures (3,466,360) 168,880 (228,256) (1,129,158) 213,900

Estimated Beginning Cash & Investments Balance 46,245

Projected Ending Cash & Investments Balance $ 260,145

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 60 PARKS CAPITAL EXPENDITURES FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 310‐32900 DEVELOPMENT FEES $ ‐ $ 36,225 $ ‐ $ ‐ $ ‐ $ ‐ 310‐33100 ZONING PERMIT/FEES 3,750 ‐ ‐ ‐ ‐ ‐ 310‐34190 TELECOMMUNICATIONS TAX ‐ 75,875 78,170 38,000 30,000 70,000 310‐34910 GRANTS ‐ OTHER ‐ 66,420 63,161 364,000 364,000 64,000 310‐37200 INTEREST INCOME 25,882 37,994 34,292 7,000 18,613 2,400 310‐37300 RENTAL INCOME 21,491 18,185 18,184 12,800 12,911 17,500 310‐37400 DONATIONS ‐ ‐ 39,414 65,000 779 15,000 310‐37900 MISCELLANEOUS INCOME ‐ ‐ ‐ ‐ 8,750 ‐ 310‐39110 TRANSFER FROM GENERAL FUND 46,000 59,287 ‐ ‐ ‐ 130,000 Total Revenues 97,123 293,986 233,221 486,800 435,053 298,900

EXPENDITURES

310‐56200‐3140 MAINT SERVICE ‐ GROUNDS ‐ ‐ ‐ 20,000 ‐ ‐ 310‐56200‐3320 ENGINEERING SERVICE 21,672 59,572 173,848 140,000 134,691 5,000 310‐56200‐3330 LEGAL SERVICE ‐ 7,534 10,349 5,000 1,819 5,000 310‐56200‐3490 PROFESSIONAL SERVICE ‐ OTHER 347 ‐ 20,791 5,000 5,422 ‐ 310‐56200‐3550 PUBLISHING ‐ ‐ 87 ‐ ‐ ‐ Total Contractual Services 22,019 67,106 205,075 170,000 141,932 10,000

310‐56200‐4140 MAINT SUPPLIES ‐ GROUNDS ‐ ‐ 95 ‐ ‐ ‐ 310‐56200‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ ‐ 27 ‐ ‐ ‐ Total Supplies ‐ ‐ 122 ‐ ‐ ‐

310‐56200‐8300 EQUIPMENT ‐ ‐ ‐ 11,000 13,150 15,000 310‐56200‐8800 PARKS / RECREATION ‐ 58,000 256,281 1,455,000 1,409,129 60,000 Total Fixed Assets ‐ 58,000 256,281 1,466,000 1,422,279 75,000

310‐59000‐9270 TRANSFER TO CAPITAL EXPENDITURE FUND 3,541,464 ‐ ‐ ‐ ‐ ‐

Total Transfers Out 3,541,464 ‐ ‐ ‐ ‐ ‐

EXPENDITURES TOTAL$ 3,563,483 $ 125,106 $ 461,478 $ 1,636,000 $ 1,564,211 $ 85,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 61 GENERAL FUND

GENERAL FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 110

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 907,330 $ 928,525 $ 1,335,267 $ 1,265,970 $ 1,271,982 $ 1,430,800 Licenses and Permits 412,352 385,203 400,664 267,000 251,224 398,400 Intergovernmental Revenue 5,613,175 4,753,417 6,228,600 3,988,500 3,993,387 5,901,000 Fines & Forfeitures 44,892 47,779 34,395 33,000 27,753 43,300 User Charges 22,231 22,748 22,701 13,910 12,025 12,400 Other Revenues 218,128 355,954 170,322 76,250 104,153 167,546 Other Financing Sources 16,520 59,287 18,560 ‐ 3,000 ‐ Interfund Transfers 469,431 260,347 346,630 125,000 ‐ 75,000 Total 7,704,059 6,813,260 8,557,138 5,769,630 5,663,524 8,028,446

Expenditures and Other Uses: Personnel 4,294,789 4,438,460 4,835,570 3,606,418 3,164,656 4,381,635 Utilities 149,623 170,485 177,837 118,100 87,560 168,725 Contractual Services 887,763 816,346 889,106 724,631 641,329 1,057,188 Supplies 243,799 281,500 318,064 249,522 204,696 350,412 Special Commodities 148 ‐ ‐ ‐ ‐ ‐ Other Expenditures 68,056 24,332 59,075 55,395 37,727 57,600 Debt Service 101,125 ‐ 928,673 530,000 426,346 475,000 Fixed Assets 380,719 3,062 ‐ ‐ ‐ ‐ Transfers Out 632,959 1,087,063 1,091,467 457,400 663,372 1,474,400 Total 6,758,981 6,821,248 8,299,791 5,741,466 5,225,686 7,964,960

Excess (Deficiency) of Revenues Over Expenditures 945,078 (7,988) 257,348 437,838 63,486

Estimated Beginning Cash & Investments Balance 5,040,959

Projected Ending Cash & Investments Balance $ 5,104,445

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 62 GENERAL FUND REVENUE DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED 12 Month FY 2019 110‐31110 PROPERTY TAX ‐ GENERAL CORP$ 671,989 $ 691,892 $ 697,528 $ 665,665 $ 667,288 $ 700,700 $ 700,700 110‐31120 PROPERTY TAX ‐ POLICE PROTECTIO 232,189 233,418 239,190 237,405 240,013 259,700 259,700 110‐31130 PROPERTY TAX ‐ EMERGENCY SERVI 3,152 3,215 ‐ ‐ ‐ ‐ ‐ 110‐31140 PROPERTY TAX ‐ POLICE PENSION ‐ ‐ 398,550 362,900 364,681 470,400 470,400 Total Taxes 907,330 928,525 1,335,267 1,265,970 1,271,982 1,430,800 1,430,800

110‐32100 BUSINESS LICENSE 350 375 350 ‐ 250 400 400 110‐32200 LIQUOR LICENSE 11,350 10,915 12,150 12,000 12,060 12,000 12,000 110‐32400 FRANCHISE LICENSE / FEE 208,041 172,022 196,495 140,000 128,870 185,000 185,000 Total Licenses and Fees 219,741 183,312 208,995 152,000 141,180 197,400 197,400

110‐33200 SITE PLAN PERMIT / FEES 14,428 19,010 4,796 5,000 4,650 10,000 10,000 110‐33400 BUILDING PERMIT / FEES 128,979 147,791 174,018 92,000 96,954 175,000 175,000 110‐33600 RENTAL PERMIT / FEES 8,595 13,225 10,400 7,500 7,615 10,000 10,000 110‐33800 INFRASTRUCTURE INSP & OBS FEE ‐ 19,142 1,704 10,000 ‐ 5,000 5,000 110‐33900 PERMITS / FEES ‐ OTHER 40,609 2,723 750 500 825 1,000 1,000 Total Permits and Fees 192,611 201,891 191,668 115,000 110,044 201,000 201,000

110‐34110 INCOME TAX 1,381,069 1,025,425 1,432,218 800,000 821,476 1,415,000 1,415,000 110‐34120 PERSONAL PROPERTY REPLACE 12,707 12,823 12,153 12,000 6,087 12,000 12,000 110‐34140 SALES TAX 3,488,206 3,322,475 3,791,529 2,567,000 2,548,655 3,857,000 3,857,000 110‐34150 LOCAL USE SALES TAX 297,655 267,659 340,209 220,000 223,759 357,500 357,500 110‐34160 BUSINESS DISTRICT SALES TAX ‐ ‐ 509,938 270,000 273,396 130,000 130,000 110‐34170 MUNICIPAL AUTO RENTAL TAX 25,341 26,029 33,278 20,000 21,256 28,500 28,500 110‐34190 TELECOMMUNICATIONS TAX 322,098 90,000 90,000 90,000 90,000 90,000 90,000 110‐34210 STATE GRANTS 15,000 ‐ 1,553 500 ‐ 1,000 1,000 110‐34310 FEDERAL GRANTS 800 3,200 13,218 5,000 5,558 5,000 5,000 110‐34910 GRANTS ‐ OTHER 70,299 5,806 4,504 4,000 3,200 5,000 5,000 Total Intergovernmental Revenues 5,613,175 4,753,417 6,228,600 3,988,500 3,993,387 5,901,000 5,901,000

11/09/2018 Page 63 GENERAL FUND REVENUE DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED 12 Month FY 2019 110‐35100 COURT FINES 24,029 26,612 25,662 17,500 20,441 24,000 24,000 110‐35150 COURT FINES ‐ ADMIN ADJUDICATIO ‐ ‐ ‐ 3,300 50 3,300 3,300 110‐35200 TOWING FEES ‐ ‐ ‐ 3,200 ‐ 5,000 5,000 110‐35300 DUI 3,367 ‐ ‐ ‐ ‐ ‐ ‐ 110‐35350 TRAFFIC TICKETS ‐ SUPERVISION 7,659 6,626 6,319 4,000 4,377 6,000 6,000 110‐35600 RESTITUTION / FEES / OTHER 140 3,570 ‐ ‐ ‐ ‐ ‐ 110‐35900 FINES ‐ OTHER 9,697 10,971 2,414 5,000 2,885 5,000 5,000 Total Fines and Forfeitures 44,892 47,779 34,395 33,000 27,753 43,300 43,300

110‐36430 COPY / FAX 164 164 5 35 ‐ ‐ ‐ 110‐36440 PUBLICATIONS 41 10 ‐ 25 ‐ ‐ ‐ 110‐36450 ADMINISTRATIVE / DOCUMENTATIO 4,675 4,599 4,041 2,850 2,204 4,000 4,000 110‐36460 SERVICE CHARGE ‐ OTHER 17,351 17,975 18,655 11,000 9,821 8,400 8,400 Total User Charges 22,231 22,748 22,701 13,910 12,025 12,400 12,400

110‐37000 DEVELOPMENT OTHER ‐ 180,000 ‐ ‐ ‐ ‐ ‐ 110‐37100 OVER/SHORT (20) 24 (45) ‐ ( 100) ‐ ‐ 110‐37200 INTEREST INCOME 38,237 48,750 55,416 25,000 22,293 57,000 57,000 110‐37300 RENTAL INCOME 4,595 4,100 5,000 3,000 2,675 4,000 4,000 110‐37400 DONATIONS 13,966 19,406 1,638 350 179 200 200 110‐37401 SPONSORSHIPS ‐ ‐ 2,300 2,000 2,000 2,000 2,000 110‐37402 MEMORIALS 305 151 ‐ ‐ 238 ‐ ‐ 110‐37700 INTERGOVERNMENTAL AGREEMENT 54,167 92,482 101,959 45,000 47,174 102,246 102,246 110‐37800 PROMOTIONAL SALES 17,322 197 1,143 100 232 100 100 110‐37900 MISCELLANEOUS INCOME 80,152 10,844 2,910 800 29,462 2,000 2,000 110‐37910 TICKET SALES 8,204 ‐ ‐ ‐ ‐ ‐ ‐ 110‐37911 PROGRAM / CONTEST FEES 1,200 ‐ ‐ ‐ ‐ ‐ ‐ Total Other Revenues 218,128 355,954 170,322 76,250 104,153 167,546 167,546

110‐38200 PROCEEDS ‐ FIXED ASSETS SALES 16,520 59,287 18,560 ‐ 3,000 ‐ ‐ Total Other Financing Sources 16,520 59,287 18,560 ‐ 3,000 ‐ ‐

11/09/2018 Page 64 GENERAL FUND REVENUE DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED 12 Month FY 2019

110‐39242 TRANSFER FROM TORT LIABILITY 200,000 ‐ ‐ ‐ ‐ ‐ ‐ 110‐39250 TRANSFER FROM MFT 135,833 149,847 174,630 125,000 ‐ 75,000 75,000 110‐39318 TRANSFER FROM GO BOND 2005 23,098 ‐ ‐ ‐ ‐ ‐ ‐ 110‐39510 TRANSFER FROM WATER 50,000 50,000 80,000 ‐ ‐ ‐ ‐ 110‐39520 TRANSFER FROM SEWER 50,000 50,000 80,000 ‐ ‐ ‐ ‐ 110‐39540 TRANSFER FROM REFUSE 10,500 10,500 12,000 ‐ ‐ ‐ ‐ Total Transfers In 469,431 260,347 346,630 125,000 ‐ 75,000 75,000

REVENUES TOTAL 7,704,059$ 6,813,260$ 8,557,138$ 5,769,630$ 5,663,524$ 8,028,446$ 8,028,446$

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 65 Administration Department

MISSION STATEMENT

The staff of the Administration Department is dedicated to providing the residents of Glen Carbon transparent, accountable governmental services in a courteous, cost-effective and efficient manner.

Overview

The Administration Department oversees the daily operations of the Village with the assistance of the designated Department Heads. The department is responsible for administering the policies adopted by the Mayor and Board of Trustees as well as coordinating the activities of the various Boards and Commission of the Village.

The Administration Department is comprised of 4 full-time employees, which includes the Village Administrator. The Village Administrator has general management responsibility for the operations of the Village, and direct supervision of the Human Resources Coordinator, Executive Administrative Assistant and the Senior/Community Center Administrator. Salaries of elected officials, including the Village Clerk, are accounted for within the Administration Department. The Village Administrator consults with and advises staff and elected officials on efficient delivery of Governmental Services including community relations and economic development. The Administration Department is charged with investigating all complaints in relation to matters concerning operations of the Village and ensuring conformance with the applicable state statutes.

11/09/2018 Page 66

Administration Department

Mayor & Village Board

Village Clerk Village Village Treasurer Administrator

Human Resource Coordinator

Executive Administrative Assistant

Senior/Community Center

11/09/2018 Page 67 GENERAL FUND ADMINISTRATION ‐ DEPARTMENT # 511 FISCAL YEAR 2019

ACTUAL CURRENT FISCALYEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐51100‐1210 SALARIES $ 203,685 201,665$ 216,425$ 153,000$ 96,745$ $ 177,500 110‐51100‐1230 OVERTIME ‐ 373 ‐ 75 ‐ 750 110‐51100‐1410 ELECTED / APPTD OFFICIALS SALARY 39,600 39,600 49,802 36,000 32,448 50,700 110‐51100‐1510 LIFE INSURANCE 94 94 103 72 48 105 110‐51100‐1520 DISABILITY INSURANCE 467 540 677 400 288 750 110‐51100‐1530 HEALTH INSURANCE 36,926 39,089 42,251 22,500 21,155 ‐ 110‐51100‐1540 WORKERS COMPENSATION 936 530 472 180 178 450 110‐51100‐1550 UNEMPLOYMENT INSURANCE 3,039 500 1,085 160 2,041 925 110‐51100‐1790 OTHER BENEFITS 76 124 93 100 103 125 Total Personnel Expenses 284,823 282,515 310,908 212,487 153,006 231,305

110‐51100‐3130 MAINT SERVICE ‐ VEHICLE ‐ (10,285) 351 ‐ 191 250 110‐51100‐3210 MAINT SERVICE ‐ EQUIP IT 11,037 13,578 59,488 8,004 40,163 50,000 110‐51100‐3220 MAINT SERVICE ‐ EQUIP COMM ‐ 1,775 ‐ ‐ ‐ ‐ 110‐51100‐3310 ACCOUNTANT SERVICE 23,718 23,610 26,250 28,000 19,500 25,000 110‐51100‐3320 ENGINEERING SERVICE 1,742 947 ‐ 3,335 800 5,000 110‐51100‐3330 LEGAL SERVICE 94,940 107,842 138,250 80,040 88,964 168,000 110‐51100‐3360 MEDICAL SERVICE 84 4,624 1,970 3,335 2,538 2,000 110‐51100‐3490 PROFESSIONAL SERVICE ‐ OTHER 14,712 10,529 8,521 6,670 7,221 7,000 110‐51100‐3510 POSTAGE 4,730 4,881 5,437 3,402 3,315 3,500 110‐51100‐3520 TELEPHONE 12,154 11,242 12,824 10,005 7,946 11,000 110‐51100‐3530 INTERNET SERVICE PROVIDER 181 188 1,680 1,300 1,120 1,300 110‐51100‐3540 EMAIL HOSTING ‐ 1,211 ‐ ‐ ‐ ‐ 110‐51100‐3550 PUBLISHING 1,562 1,039 5,004 2,000 1,890 2,000 110‐51100‐3560 PRINTING 3,559 4,261 3,160 1,670 2,264 2,000 110‐51100‐3566 COPIES 161 ‐ ‐ ‐ ‐ ‐ 110‐51100‐3590 COMMUNICATIONS 31,283 29,609 32,123 20,010 18,885 27,600 110‐51100‐3610 DUES 3,566 4,051 3,773 3,335 2,718 3,500 110‐51100‐3620 TRAVEL 2,746 2,952 2,615 2,670 2,500 2,700 110‐51100‐3621 MEETINGS 522 486 876 400 298 400 110‐51100‐3630 TRAINING 2,169 1,485 1,642 1,670 1,660 1,700 110‐51100‐3650 PUBLICATIONS 581 929 815 335 159 800 110‐51100‐3810 SHORT TERM RENTAL 1,759 1,751 10,991 4,840 4,604 5,000 Total Contractual Services 211,206 216,705 315,768 181,021 206,736 318,750

110‐51100‐4210 MAINT SUPPLIES ‐ EQUIP IT 378 1,441 ‐ ‐ 180 200 110‐51100‐4510 OFFICE SUPPLIES 3,874 2,699 3,338 1,835 1,535 3,000 110‐51100‐4520 OPERATING SUPPLIES 429 ‐ 98 200 180 200 110‐51100‐4525 MEDICAL SUPPLIES 173 3,761 4,676 2,335 2,286 5,000 110‐51100‐4550 AUTOMOTIVE FUEL / OIL ‐ ‐ 71 167 100 200 110‐51100‐4590 GENERAL SUPPLIES 428 4,428 6,656 3,335 2,627 6,000

11/09/2018 Page 68 GENERAL FUND ADMINISTRATION ‐ DEPARTMENT # 511 FISCAL YEAR 2019

ACTUAL CURRENT FISCALYEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐51100‐4620 SMALL EQUIPMENT ‐ IT 3,737 2,420 5,631 3,335 490 3,000 110‐51100‐4630 SMALL EQUIPMENT ‐ OFFICE 42 220 36 200 120 200 Total Supplies 9,061 14,969 20,506 11,407 7,518 17,800

110‐51100‐6110 COMMUNITY RELATIONS 1,054 656 6,407 3,335 1,800 6,000 110‐51100‐6120 EMPLOYEE RELATIONS 1,758 1,154 1,985 1,335 500 2,000 110‐51100‐6280 CITY PLANNING 1,035 1,035 1,035 1,000 1,035 1,000 110‐51100‐6290 MISCELLANEOUS EXPENSE 137 651 12,727 1,000 479 1,000 Total Other Expenditures 3,984 3,496 22,154 6,670 3,814 10,000

110‐51100‐8100 LAND ‐ 2,670 ‐ ‐ ‐ ‐ 110‐51100‐8360 OFFICE EQUIPMENT 45,810 ‐ ‐ ‐ ‐ ‐ Total Fixed Assets 45,810 2,670 ‐ ‐ ‐ ‐

DEPARTMENT TOTAL $ 554,884 520,355$ 669,336$ 411,585$ 371,074$ $ 577,855

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 69 GENERAL FUND SENIOR CENTER ‐ DEPARTMENT # 531 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐53100‐1210 SALARIES $ 32,083 34,549$ 33,559$ 33,000$ 23,956$ $ 42,800 110‐53100‐1540 WORKERS COMPENSATION 2,063 2,278 2,227 2,550 2,475 2,700 110‐53100‐1550 UNEMPLOYMENT INSURANCE 662 683 631 400 400 825 Total Personnel Expenses 34,808 37,510 36,417 35,950 26,831 46,325

110‐53100‐2010 UTILITIES 2,586 2,899 2,826 2,200 1,268 3,000 Total Utilities 2,586 2,899 2,826 2,200 1,268 3,000

110‐53100‐3110 MAINT SERVICE ‐ BUILDING 299 808 455 4,800 938 4,000 110‐53100‐3120 MAINT SERVICE ‐ EQUIPMENT ‐ ‐ 758 800 180 800 110‐53100‐3130 MAINT SERVICE ‐ VEHICLE 2,875 3,328 3,955 2,800 2,149 4,000 110‐53100‐3140 MAINT SERVICE ‐ GROUNDS 3,985 129 ‐ 350 50 350 110‐53100‐3210 MAINT SERVICE ‐ EQUIP IT 4,503 4,626 4,133 3,840 2,417 5,000 110‐53100‐3360 MEDICAL SERVICE 180 ‐ ‐ ‐ ‐ ‐ 110‐53100‐3370 JANITORIAL SERVICE 8,280 8,280 ‐ ‐ ‐ ‐ 110‐53100‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ ‐ 287 ‐ 111 300 110‐53100‐3510 POSTAGE 21 21 17 35 28 50 110‐53100‐3520 TELEPHONE 2,333 2,559 2,553 1,700 1,806 3,000 110‐53100‐3550 PUBLISHING 478 75 130 140 80 200 110‐53100‐3560 PRINTING ‐ 42 45 100 50 100 110‐53100‐3620 TRAVEL 266 43 ‐ ‐ ‐ ‐ 110‐53100‐3630 TRAINING ‐ ‐ ‐ 200 ‐ ‐ Total Contractual Services 23,220 19,911 12,333 14,765 7,809 17,800

110‐53100‐4110 MAINT SUPPLIES ‐ BUILDING 141 711 81 500 159 800 110‐53100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 121 ‐ ‐ ‐ ‐ ‐ 110‐53100‐4140 MAINT SUPPLIES ‐ GROUNDS 10 48 ‐ ‐ 42 ‐ 110‐53100‐4210 MAINT SUPPLIES ‐ EQUIP IT 8 ‐ ‐ ‐ ‐ ‐ 110‐53100‐4510 OFFICE SUPPLIES 584 401 418 325 127 500 110‐53100‐4520 OPERATING SUPPLIES ‐ 83 131 75 93 200 110‐53100‐4525 MEDICAL SUPPLIES 37 ‐ ‐ ‐ ‐ ‐ 110‐53100‐4540 JANITORIAL SUPPLIES 360 602 ‐ ‐ ‐ ‐ 110‐53100‐4550 AUTOMOTIVE FUEL / OIL 1,891 2,349 2,987 2,500 2,335 3,000 110‐53100‐4580 UNIFORMS ‐ 150 233 250 99 300 110‐53100‐4590 GENERAL SUPPLIES 460 ‐ ‐ ‐ ‐ ‐ 110‐53100‐4610 SMALL EQUIPMENT ‐ GENERAL 945 ‐ 110 350 218 350 110‐53100‐4620 SMALL EQUIPMENT ‐ IT ‐ ‐ 1,761 1,200 800 1,000 110‐53100‐4630 SMALL EQUIPMENT ‐ OFFICE 170 ‐ 169 ‐ ‐ ‐

11/09/2018 Page 70 GENERAL FUND SENIOR CENTER ‐ DEPARTMENT # 531 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐53100‐4650 SMALL EQUIPMENT ‐ BUILDING ‐ 448 ‐ 2,000 4,533 2,000 110‐53100‐4720 PERIODICALS 130 168 ‐ 75 50 200 Total Supplies 4,857 4,960 5,890 7,275 8,456 8,350

110‐53100‐6110 COMMUNITY RELATIONS 94 73 57 7,500 6,137 8,000 110‐53100‐6120 EMPLOYEE RELATIONS ‐ 100 ‐ 75 30 100 110‐53100‐6290 MISCELLANEOUS EXPENSE 13 36 35 150 37 200 Total Other Expenditures 107 209 92 7,725 6,204 8,300

DEPARTMENT TOTAL $ 65,578 65,489$ 57,557$ 67,915$ 50,568$ $ 83,775

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 71 GENERAL FUND ECONOMIC DEVELOPMENT ‐ DEPARTMENT # 571 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

110‐57100‐1210 SALARIES $ ‐ $ 7,578 ‐$ ‐$ ‐$ ‐$ Total Personnel Expenses ‐ 7,578 ‐ ‐ ‐ ‐

110‐57100‐3320 ENGINEERING SERVICE ‐ 21,789 533 ‐ ‐ ‐ 110‐57100‐3330 LEGAL SERVICE ‐ 10,077 2,486 ‐ ‐ ‐ 110‐57100‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ 52,073 6,893 3,335 800 6,000 Total Contractual Services ‐ 83,939 9,912 3,335 800 6,000

110‐57100‐6110 COMMUNITY RELATIONS 51,409 ‐ 1,297 2,000 1,269 1,500 110‐57100‐6280 CITY PLANNING 4,054 2,726 2,927 15,000 5,035 10,000 Total Other Expenditures 55,463 2,726 4,224 17,000 6,304 11,500

110‐57100‐7510 CENTER GROVE RD REBATE ‐ ‐ 458,185 260,000 254,875 475,000 110‐57100‐7520 EDWARDSVILLE CROSSING REBATE ‐ ‐ 470,488 270,000 171,471 ‐ Total Debt Service ‐ ‐ 928,673 530,000 426,346 475,000

DEPARTMENT TOTAL $ 55,463 $ 94,243 942,808$ 550,335$ 433,450$ $ 492,500

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 72 Finance Department

MISSION STATEMENT The staff of the Finance Department is dedicated to providing the residents of Glen Carbon the highest level of service and responsibility as the financial stewards of the Village of Glen Carbon.

Overview The Finance Department is responsible for the sound financial management and integrity of the finance system in the administration, development, and monitoring of the operating and capital budgets. Tasks include debt management, budget management, internal controls, utility billing and collections, monthly financial reporting, payroll backup, and accounts payable. The Finance Deppartment is comprised of 5 full‐time employees, which includes the Director of Finance. The Directoor consults with and advises staff and elected officials on efficient fiscal management operations in accordance with Village policy and all applicable laws. On a daily basis, the Finance Department is an internal service depaartment which provides support and services to all departments across the Village. The Finance Department is here to assist the public and citizen groups with information requests, and to make recoommendations to the elected officials on financial and budggetary policies.

11/09/2018 Page 73

Finance Department

Village Administrator

Director of Finance

Finance Clerks Utility Clerks

11/09/2018 Page 74 GENERAL FUND FINANCE ‐ DEPARTMENT # 513 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐51300‐1210 SALARIES $ 160,948 166,688$ 288,381$ 131,000$ 108,360$ $ 189,000 110‐51300‐1230 OVERTIME ‐ ‐ 1,128 125 127 200 110‐51300‐1510 LIFE INSURANCE 56 85 167 110 60 175 110‐51300‐1520 DISABILITY INSURANCE 276 503 1,128 756 395 1,250 110‐51300‐1530 HEALTH INSURANCE 28,828 44,683 86,723 39,000 38,649 ‐ 110‐51300‐1540 WORKERS COMPENSATION 588 407 404 160 157 475 110‐51300‐1550 UNEMPLOYMENT INSURANCE 782 1,119 1,995 300 300 1,525 110‐51300‐1790 OTHER BENEFITS 51 93 155 200 164 180 Total Personnel Expenses 191,529 213,578 380,080 171,651 148,212 192,805

110‐51300‐3210 MAINT SERVICE ‐ EQUIP IT 6,110 5,848 14,591 18,000 17,409 38,700 110‐51300‐3360 MEDICAL SERVICE 137 ‐ ‐ ‐ ‐ ‐ 110‐51300‐3490 PROFESSIONAL SERVICE ‐ OTHER 2,729 1,528 17,981 4,000 8,202 17,300 110‐51300‐3510 POSTAGE 1,082 950 2,676 2,100 1,725 2,000 110‐51300‐3520 TELEPHONE 2,759 2,850 3,689 2,000 2,221 3,800 110‐51300‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 110‐51300‐3550 PUBLISHING 1,743 517 46 500 200 500 110‐51300‐3560 PRINTING 1,437 1,672 4,707 2,800 4,121 4,500 110‐51300‐3566 COPIES 40 ‐ ‐ 100 ‐ ‐ 110‐51300‐3610 DUES 1,340 308 565 500 465 600 110‐51300‐3620 TRAVEL 440 723 258 4,000 1,289 4,000 110‐51300‐3630 TRAINING 1,300 1,065 220 3,000 2,515 3,000 110‐51300‐3640 TUITION REIMBURSEMENT 9,200 4,320 ‐ 6,000 5,800 15,000 110‐51300‐3650 PUBLICATIONS ‐ ‐ ‐ 350 ‐ ‐ 110‐51300‐3810 SHORT TERM RENTAL 3,547 3,547 3,925 2,400 2,330 3,380 Total Contractual Services 32,045 23,516 48,658 45,750 46,277 92,780

110‐51300‐4210 MAINT SUPPLIES ‐ EQUIP IT 104 ‐ ‐ ‐ ‐ ‐ 110‐51300‐4510 OFFICE SUPPLIES 1,591 1,903 3,586 3,600 3,650 4,000 110‐51300‐4520 OPERATING SUPPLIES ‐ ‐ 103 ‐ 10 ‐ 110‐51300‐4540 JANITORIAL SUPPLIES 5 ‐ ‐ ‐ ‐ ‐ 110‐51300‐4590 GENERAL SUPPLIES 396 ‐ 108 150 ‐ ‐ 110‐51300‐4620 SMALL EQUIPMENT ‐ IT 5,686 441 8,269 4,500 2,400 6,500 110‐51300‐4630 SMALL EQUIPMENT ‐ OFFICE 255 280 ‐ 250 189 300 110‐51300‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐ ‐ 555 500 390 600 Total Supplies 8,037 2,624 12,621 9,000 6,639 11,400

11/09/2018 Page 75 GENERAL FUND FINANCE ‐ DEPARTMENT # 513 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

110‐51300‐6110 COMMUNITY RELATIONS ‐ ‐ ‐ 200 105 200 110‐51300‐6120 EMPLOYEE RELATIONS 93 83 86 200 85 200 110‐51300‐6290 MISCELLANEOUS EXPENSE ‐ ‐ 33 ‐ ‐ ‐ Total Other Expenditures 93 83 119 400 190 400

110‐51300‐8350 I.T. EQUIPMENT 31,469 ‐ ‐ ‐ ‐ ‐ Total Fixed Assets 31,469 ‐ ‐ ‐ ‐ ‐

DEPARTMENT TOTAL $ 263,173 239,801$ 441,477$ 226,801$ 201,318$ $ 297,385

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 76 GENERAL FUND INTERFUND TRANSFERS ‐ DEPARTMENT # 590 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐59000‐9225 TRANSFER TO COMMUNITY EVENTS FUND ‐ 20,000 ‐ ‐ ‐ ‐ 110‐59000‐9260 TRANSFER TO CENTER GROVE BD 385,647 404,375 ‐ ‐ ‐ ‐ 110‐59000‐9270 TRANSFER TO CAPITAL EXP FUND 46,000 511,434 689,317 ‐ 201,291 ‐ 110‐59000‐9280 TRANSFER TO HOUSING ASSIST PRGM FUND 3,600 3,600 3,600 2,400 2,400 3,600 110‐59000‐9310 TRANSFER TO PARKS CAP'L EXP FUND 46,000 59,287 ‐ ‐ ‐ 130,000 110‐59000‐9530 TRANSFER TO HEALTH INSURANCE FUND ‐ ‐ ‐ ‐ ‐ 890,000 110‐59000‐9710 TRANSFER TO POLICE PENSION 70,000 85,000 398,550 455,000 459,681 450,800 110‐59000‐9720 TRANSFER TO DUI FUND ‐ 3,367 ‐ ‐ ‐ ‐ 110‐59000‐9750 TRANSFER TO WORKING CASH 81,290 ‐ ‐ ‐ ‐ ‐ Total Transfers Out 632,537 1,087,063 1,091,467 457,400 663,372 1,474,400

DEPARTMENT TOTAL $ 632,537 $ 1,087,063 $ 1,091,467 $ 457,400 $ 663,372 $ 1,474,400

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 77 Building & Zoning Department

MISSION STATEMENT The staff of the Building and Zoning Department is dedicated to providing the residents of Glen Carbon transparent, accountable governmental services in a courteous, cost-effective and efficient manner.

Overview The Building and Zoning Department is responsible for enforcing and administering building and property maintenance codes adopted by the Mayor and Board of Trustees as well as the State of Illinois. The Building and Zoning Department is currently comprised of 5 full-time employees, which includes the Building and Zoning Administrator. The Building and Zoning Administrator has general management responsibility for the operations of the Department, and direct supervision of the Building Inspectors, Building and Zoning Clerk and the Animal Control Officer. The Department is primarily responsible for the administration and enforcement of building codes which regulate the design, construction and maintenance of buildings and related equipment as necessary to safeguard the safety, health, and welfare of Village residents and the general public.

11/09/2018 Page 78

Building & Zoning Department

Village Administrator

Building & Zoning Administrator

Building Code Inspectors

Museum

Ordinance Enforcement Inspector

11/09/2018 Page 79 GENERAL FUND BUILDING & ZONING ‐ DEPARTMENT # 516 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐51600‐1210 SALARIES $ 246,436 251,712$ 277,998$ 233,000$ 196,800$ $ 323,500 110‐51600‐1230 OVERTIME 345 569 5,565 750 453 1,000 110‐51600‐1510 LIFE INSURANCE 157 152 154 112 100 170 110‐51600‐1520 DISABILITY INSURANCE 778 868 1,016 660 689 1,500 110‐51600‐1530 HEALTH INSURANCE 74,932 67,060 79,895 65,200 65,159 ‐ 110‐51600‐1540 WORKERS COMPENSATION 11,399 7,839 8,666 11,000 10,906 10,900 110‐51600‐1550 UNEMPLOYMENT INSURANCE 1,504 1,792 2,610 950 950 1,850 110‐51600‐1710 CLOTHING ALLOWANCE 250 176 846 250 ‐ 400 110‐51600‐1790 OTHER BENEFITS 126 155 152 200 184 200 Total Personnel Expenses 335,927 330,323 376,901 312,122 275,241 339,520

110‐51600‐2010 UTILITIES 9,941 11,340 12,104 9,500 8,038 12,000 Total Utilities 9,941 11,340 12,104 9,500 8,038 12,000

110‐51600‐3110 MAINT SERVICE ‐ BUILDING 6,735 448 3,140 4,000 15,251 10,000 110‐51600‐3120 MAINT SERVICE ‐ EQUIPMENT 902 1,311 744 3,000 570 3,000 110‐51600‐3130 MAINT SERVICE ‐ VEHICLE 929 928 399 700 2,627 700 110‐51600‐3210 MAINT SERVICE ‐ EQUIP IT 7,871 8,714 9,246 7,200 6,213 10,000 110‐51600‐3320 ENGINEERING SERVICE 34,283 22,033 18,624 25,000 10,406 10,000 110‐51600‐3330 LEGAL SERVICE 22,185 32,939 48,559 17,000 4,938 5,000 110‐51600‐3360 MEDICAL SERVICE 180 ‐ ‐ ‐ ‐ ‐ 110‐51600‐3370 JANITORIAL SERVICE 15,960 15,960 48,896 34,000 33,272 50,000 110‐51600‐3400 PROFESSIONAL SERVICE ‐ INSPECTIO ‐ 10,747 ‐ 1,600 350 1,600 110‐51600‐3490 PROFESSIONAL SERVICE ‐ OTHER 12,328 14,591 12,517 8,000 2,367 25,000 110‐51600‐3510 POSTAGE 2,950 1,162 1,395 1,000 894 1,500 110‐51600‐3520 TELEPHONE 2,157 3,523 3,197 2,500 1,952 5,000 110‐51600‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 110‐51600‐3550 PUBLISHING 1,230 1,731 3,754 1,000 646 1,000 110‐51600‐3560 PRINTING 2,577 2,865 2,409 1,500 2,662 1,500 110‐51600‐3566 COPIES 161 ‐ ‐ 125 ‐ 125 110‐51600‐3610 DUES 260 220 657 500 373 500 110‐51600‐3620 TRAVEL 624 162 ‐ 500 267 1,500 110‐51600‐3621 MEETINGS 22 255 141 200 222 300 110‐51600‐3630 TRAINING 380 1,328 2,113 1,500 1,269 1,500 110‐51600‐3640 TUITION REIMBURSEMENT ‐ ‐ ‐ ‐ ‐ ‐ 110‐51600‐3650 PUBLICATIONS 127 ‐ ‐ 300 ‐ 300 110‐51600‐3810 SHORT TERM RENTAL 1,375 1,824 1,038 600 1,637 600 Total Contractual Services 113,417 120,929 156,826 110,225 85,916 129,125

11/09/2018 Page 80 GENERAL FUND BUILDING & ZONING ‐ DEPARTMENT # 516 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

110‐51600‐4110 MAINT SUPPLIES ‐ BUILDING 3,352 2,380 828 13,000 1,143 13,000 110‐51600‐4120 MAINT SUPPLIES ‐ EQUIPMENT 1,427 337 ‐ 1,000 462 1,000 110‐51600‐4130 MAINT SUPPLIES ‐ VEHICLE 4 507 167 500 100 500 110‐51600‐4140 MAINT SUPPLIES ‐ GROUNDS 2,549 257 78 1,000 541 1,000 110‐51600‐4210 MAINT SUPPLIES ‐ EQUIP IT 383 ‐ 234 4,000 400 4,000 110‐51600‐4510 OFFICE SUPPLIES 3,473 2,531 2,176 1,775 930 2,600 110‐51600‐4520 OPERATING SUPPLIES 827 1,386 858 1,400 364 1,400 110‐51600‐4525 MEDICAL SUPPLIES 224 ‐ ‐ ‐ ‐ ‐ 110‐51600‐4530 SMALL TOOLS 911 1,107 355 1,000 708 1,000 110‐51600‐4540 JANITORIAL SUPPLIES 2,042 1,409 7,100 4,200 3,326 6,700 110‐51600‐4550 AUTOMOTIVE FUEL / OIL 2,037 2,536 2,652 2,200 1,786 3,000 110‐51600‐4580 UNIFORMS ‐ ‐ 235 150 127 ‐ 110‐51600‐4590 GENERAL SUPPLIES 440 ‐ ‐ ‐ ‐ ‐ 110‐51600‐4610 SMALL EQUIPMENT ‐ GENERAL 4,622 1,861 975 100 ‐ 700 110‐51600‐4620 SMALL EQUIPMENT ‐ IT ‐ 1,570 2,606 1,200 4,016 1,200 110‐51600‐4630 SMALL EQUIPMENT ‐ OFFICE 270 215 129 350 ‐ 500 110‐51600‐4660 SMALL EQUIPMENT ‐ VEHICLE ‐ ‐ ‐ 1,000 ‐ 1,200 110‐51600‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐ ‐ 649 1,500 ‐ ‐ 110‐51600‐4710 BOOKS 145 ‐ ‐ 150 ‐ 500 110‐51600‐4720 PERIODICALS ‐ ‐ ‐ 150 ‐ ‐ Total Supplies 22,706 16,096 19,043 34,675 13,903 38,300

110‐51600‐6110 COMMUNITY RELATIONS 145 ‐ ‐ 100 56 100 110‐51600‐6120 EMPLOYEE RELATIONS 121 165 86 275 125 275 110‐51600‐6290 MISCELLANEOUS EXPENSE 196 3 ‐ 75 ‐ 75 Total Other Expenditures 462 168 86 450 181 450

DEPARTMENT TOTAL $ 482,453 478,856$ $ 564,960 466,972$ 383,279$ $ 519,395

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 81 GENERAL FUND MUSEUM‐ DEPARTMENT # 565 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐56500‐1210 SALARIES $ 9,336 15,026$ 15,703$ 11,000$ 10,778$ $ 16,500 110‐56500‐1540 WORKERS COMPENSATION 788 733 659 500 436 500 110‐56500‐1550 UNEMPLOYMENT INSURANCE 223 322 307 150 150 500 Total Personnel Expenses 10,347 16,081 16,669 11,650 11,364 17,500

110‐56500‐2010 UTILITIES 4,615 5,278 4,854 3,700 3,395 6,250 110‐56500‐2020 STREET LIGHTING 1,502 1,741 1,767 1,300 1,689 2,000 Total Utilities 6,117 7,019 6,621 5,000 5,084 8,250

110‐56500‐3110 MAINT SERVICE ‐ BUILDING 10,013 12,933 12,159 11,000 1,869 16,620 110‐56500‐3120 MAINT SERVICE ‐ EQUIPMENT ‐ ‐ 100 ‐ ‐ ‐ 110‐56500‐3140 MAINT SERVICE ‐ GROUNDS ‐ 1,950 ‐ ‐ 2,400 1,500 110‐56500‐3210 MAINT SERVICE ‐ EQUIP IT 5,880 6,343 5,451 3,600 2,417 4,000 110‐56500‐3360 MEDICAL SERVICE 42 ‐ ‐ ‐ ‐ ‐ 110‐56500‐3370 JANITORIAL SERVICE 3,960 4,060 ‐ ‐ ‐ ‐ 110‐56500‐3490 PROFESSIONAL SERVICE ‐ OTHER 939 813 931 900 494 1,000 110‐56500‐3510 POSTAGE 42 25 42 50 40 75 110‐56500‐3520 TELEPHONE 1,519 2,997 2,970 2,000 2,073 3,000 110‐56500‐3530 INTERNET SERVICE PROVIDER 755 963 960 700 640 1,000 110‐56500‐3550 PUBLISHING 795 ‐ 41 ‐ ‐ 100 110‐56500‐3560 PRINTING 90 236 255 300 1,486 500 110‐56500‐3610 DUES 150 200 235 200 248 300 110‐56500‐3620 TRAVEL ‐ ‐ ‐ ‐ ‐ 100 110‐56500‐3630 TRAINING ‐ 40 ‐ 75 ‐ 100 110‐56500‐3810 SHORT TERM RENTAL 175 ‐ 44 35 55 50 Total Contractual Services 24,360 30,560 23,189 18,860 11,722 28,495

110‐56500‐4110 MAINT SUPPLIES ‐ BUILDING 2,787 703 137 500 478 1,500 110‐56500‐4120 MAINT SUPPLIES ‐ EQUIPMENT 485 75 75 475 200 700 110‐56500‐4140 MAINT SUPPLIES ‐ GROUNDS 164 858 16 250 230 800 110‐56500‐4210 MAINT SUPPLIES ‐ EQUIP IT 465 43 ‐ 100 50 500 110‐56500‐4510 OFFICE SUPPLIES 498 2,758 1,342 400 250 700 110‐56500‐4520 OPERATING SUPPLIES 83 961 1,385 800 404 4,000 110‐56500‐4530 SMALL TOOLS ‐ ‐ ‐ ‐ 8 ‐ 110‐56500‐4540 JANITORIAL SUPPLIES 211 225 ‐ ‐ ‐ ‐ 110‐56500‐4590 GENERAL SUPPLIES 220 ‐ ‐ 125 10 200

11/09/2018 Page 82 GENERAL FUND MUSEUM‐ DEPARTMENT # 565 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐56500‐4610 SMALL EQUIPMENT ‐ GENERAL 682 769 852 350 325 500 110‐56500‐4620 SMALL EQUIPMENT ‐ IT ‐ 1,000 1,907 1,000 500 2,000 110‐56500‐4630 SMALL EQUIPMENT ‐ OFFICE ‐ ‐ ‐ 100 ‐ 400 110‐56500‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐ 50 702 200 50 400 110‐56500‐4720 PERIODICALS ‐ ‐ ‐ 50 ‐ 200 110‐56500‐4910 LAND IMPROVEMENT 1,282 ‐ ‐ ‐ ‐ ‐ Total Supplies 6,877 7,442 6,416 4,350 2,505 11,900

110‐56500‐6110 COMMUNITY RELATIONS 1,080 1,965 3,128 1,500 1,582 2,000 110‐56500‐6290 MISCELLANEOUS EXPENSE ‐ ‐ ‐ 50 ‐ 100 Total Other Expenditures 1,080 1,965 3,128 1,550 1,582 2,100

DEPARTMENT TOTAL $ 48,781 63,067$ 56,023$ 41,410$ 32,257$ $ 68,245

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 83 Glen Carbon Police Department

MISSION STATEMENT The mission of the Glen Carbon Police Department is to maintain safety and order within our community. We serve our community with integrity and work with our citizens to promote a high quality of life for all.

Overview The Police Department is responsible for protecting the lives and property of all people, while fostering a positive relationship of cooperation between our police department and the community we serve. We are dedicated to delivering police services in an effective manner that proactively addresses crime threats while increasing safety and security for our citizens. The Police Department is currently comprised of 31 full-time employees and is divided along two primary functions: patrol and administration. The patrol division is headed by a lieutenant and is responsible for crime prevention, patrol response, and traffic safety. The administration division is headed by a lieutenant and is responsible for investigations, communications, records, and animal control.

11/09/2018 Page 84 Police Department

Police Chief

Admin Lt. Patrol Lt.

Support Svc. Detectives Supervisor Admin. Sgt Sgts. (4)

NAO Dispatchers Sworn Officers Inv. Clerk Rec. Mgr

11/09/2018 Page 85 GENERAL FUND POLICE ‐ DEPARTMENT # 521 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐52100‐1210 SALARIES $ 1,856,021 1,976,063$ 2,220,320$ 1,660,000$ $ 1,447,046 $ 2,400,000 110‐52100‐1230 OVERTIME 95,343 123,779 162,655 100,000 117,795 160,195 110‐52100‐1510 LIFE INSURANCE 872 919 1,005 604 586 1,100 110‐52100‐1520 DISABILITY INSURANCE 4,377 5,414 6,619 3,800 3,902 8,300 110‐52100‐1530 HEALTH INSURANCE 367,431 412,951 493,219 360,000 328,144 ‐ 110‐52100‐1540 WORKERS COMPENSATION 66,446 37,140 36,664 47,800 45,693 48,800 110‐52100‐1550 UNEMPLOYMENT INSURANCE 9,630 11,703 10,119 5,000 5,000 10,900 110‐52100‐1710 UNIFORM/CLOTHING ALLOWANCE 7,946 8,647 10,371 7,000 5,271 11,250 110‐52100‐1790 OTHER BENEFITS 730 898 1,022 1,000 1,002 1,100 Total Personnel Expenses 2,408,796 2,577,514 2,941,995 2,185,204 1,954,439 2,641,645

110‐52100‐2010 UTILITIES 15,384 18,160 18,827 12,000 10,879 17,625 Total Utilities 15,384 18,160 18,827 12,000 10,879 17,625

110‐52100‐3110 MAINT SERVICE ‐ BUILDING 8,722 5,926 11,113 15,000 12,009 22,550 110‐52100‐3120 MAINT SERVICE ‐ EQUIPMENT 9,447 3,027 6,931 7,500 6,685 8,494 110‐52100‐3130 MAINT SERVICE ‐ VEHICLE 28,276 37,945 55,091 30,000 25,060 48,000 110‐52100‐3210 MAINT SERVICE ‐ EQUIP IT 47,647 50,993 59,682 48,000 36,837 63,331 110‐52100‐3220 MAINT SERVICE ‐ EQUIP COMM 27,418 26,835 31,233 70,000 63,208 71,397 110‐52100‐3330 LEGAL SERVICE ‐ ‐ ‐ 6,000 1,750 4,000 110‐52100‐3360 MEDICAL SERVICE 8,140 ‐ 4,454 3,000 2,000 5,000 110‐52100‐3370 JANITORIAL SERVICE 17,640 17,640 ‐ ‐ ‐ ‐ 110‐52100‐3381 PERMITS/FEES 511 885 810 600 502 1,000 110‐52100‐3490 PROFESSIONAL SERVICE ‐ OTHER 16,688 7,662 5,253 13,300 12,692 12,728 110‐52100‐3510 POSTAGE 1,192 1,756 1,268 1,200 1,029 1,200 110‐52100‐3520 TELEPHONE 5,722 8,645 8,581 6,000 4,850 8,708 110‐52100‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 110‐52100‐3550 PUBLISHING 1,590 ‐ ‐ ‐ ‐ ‐ 110‐52100‐3560 PRINTING 2,395 6,116 1,993 3,500 2,077 4,280 110‐52100‐3566 COPIES 531 ‐ ‐ ‐ ‐ ‐ 110‐52100‐3590 COMMUNICATIONS 2,182 2,159 2,727 1,800 1,404 2,556 110‐52100‐3610 DUES 1,650 4,120 2,653 2,000 1,778 2,770 110‐52100‐3620 TRAVEL 2,215 4,550 4,457 4,000 3,213 6,000 110‐52100‐3621 MEETINGS 263 346 266 800 650 1,200 110‐52100‐3630 TRAINING 5,631 9,810 13,203 18,000 15,152 27,950 110‐52100‐3640 TUITION REIMBURSEMENT 1,733 7,153 14,145 30,000 28,661 46,050 110‐52100‐3650 PUBLICATIONS 105 ‐ ‐ ‐ ‐ ‐ 110‐52100‐3810 SHORT TERM RENTAL 2,711 2,939 2,271 3,000 2,643 2,384 Total Contractual Services 192,590 198,695 226,132 263,700 222,200 339,598

11/09/2018 Page 86 GENERAL FUND POLICE ‐ DEPARTMENT # 521 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

110‐52100‐4110 MAINT SUPPLIES ‐ BUILDING 2,017 1,850 2,246 2,000 1,825 2,500 110‐52100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 2,662 6,608 1,271 5,000 4,000 7,400 110‐52100‐4130 MAINT SUPPLIES ‐ VEHICLE 227 ‐ ‐ ‐ ‐ ‐ 110‐52100‐4140 MAINT SUPPLIES ‐ GROUNDS 79 ‐ ‐ ‐ ‐ ‐ 110‐52100‐4210 MAINT SUPPLIES ‐ EQUIP IT 8,265 794 1,572 5,500 5,036 11,762 110‐52100‐4510 OFFICE SUPPLIES 2,857 3,083 2,860 2,400 2,074 3,200 110‐52100‐4520 OPERATING SUPPLIES 6,278 3,692 1,731 2,450 2,163 3,000 110‐52100‐4525 MEDICAL SUPPLIES 439 ‐ ‐ ‐ ‐ ‐ 110‐52100‐4528 POLICE SUPPLIES 4,789 5,421 10,657 8,300 8,058 8,000 110‐52100‐4540 JANITORIAL SUPPLIES 1,526 1,514 ‐ ‐ ‐ ‐ 110‐52100‐4550 AUTOMOTIVE FUEL / OIL 34,791 40,550 53,163 47,000 36,144 65,000 110‐52100‐4580 UNIFORMS 7,641 42,698 26,785 21,500 19,420 25,500 110‐52100‐4590 GENERAL SUPPLIES 1,231 ‐ ‐ ‐ ‐ ‐ 110‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL 11,934 619 31,725 8,000 7,607 3,700 110‐52100‐4620 SMALL EQUIPMENT ‐ IT 5,809 40,299 15,309 12,000 11,215 31,250 110‐52100‐4630 SMALL EQUIPMENT ‐ OFFICE 2,518 1,203 12,631 2,000 1,378 4,250 110‐52100‐4650 SMALL EQUIPMENT ‐ BUILDING 8,723 2,317 1,813 2,400 2,000 3,500 110‐52100‐4660 SMALL EQUIPMENT ‐ VEHICLE 214 ‐ 159 ‐ ‐ 10,000 110‐52100‐4670 SMALL EQUIPMENT ‐ FURNITURE 1,889 645 2,882 2,000 1,744 2,000 110‐52100‐4730 SUBSCRIPTIONS 7,909 5,995 6,274 ‐ ‐ ‐ Total Supplies 111,798 157,288 171,077 120,550 102,664 181,062

110‐52100‐6110 COMMUNITY RELATIONS 4,833 1,828 6,059 5,000 4,726 7,100 110‐52100‐6120 EMPLOYEE RELATIONS 1,168 1,977 2,485 2,000 1,436 3,000 110‐52100‐6290 MISCELLANEOUS EXPENSE ‐ ‐ 120 150 80 200 Total Other Expenditures 6,001 3,805 8,664 7,150 6,242 10,300

110‐52100‐8200 BUILDING 6,536 ‐ ‐ ‐ ‐ ‐ 110‐52100‐8300 EQUIPMENT 250,095 ‐ ‐ ‐ ‐ ‐ 110‐52100‐8350 I.T. EQUIPMENT 2,771 ‐ ‐ ‐ ‐ ‐ Total Fixed Assets 259,402 ‐ ‐ ‐ ‐ ‐

DEPARTMENT TOTAL $ 2,993,971 2,955,462$ 3,366,695$ 2,588,604$ $ 2,296,424 $ 3,190,230

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 87 GENERAL FUND POLICE COMMISSION‐ DEPARTMENT # 522 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐52200‐3330 LEGAL SERVICE 700 ‐ 858 1,700 473 2,000 110‐52200‐3490 PROFESSIONAL SERVICE ‐ OTHER 2,275 3,250 ‐ 1,300 ‐ 1,800 110‐52200‐3510 POSTAGE 4 ‐ ‐ 35 ‐ 35 110‐52200‐3550 PUBLISHING 66 ‐ ‐ 70 64 70 110‐52200‐3610 DUES 375 ‐ ‐ 2,300 ‐ 2,175 110‐52200‐3620 TRAVEL 2,298 ‐ ‐ 2,300 ‐ 2,300 110‐52200‐3630 TRAINING 1,375 ‐ ‐ 1,950 ‐ 1,950 Total Contractual Services 7,093 3,250 858 9,655 537 10,330

110‐52200‐4510 OFFICE SUPPLIES ‐ 9 ‐ 50 ‐ 50 Total Supplies ‐ 9 ‐ 50 ‐ 50

110‐52200‐6290 MISCELLANEOUS EXPENSE 45 ‐ ‐ 150 ‐ 150 Total Other Expenditures 45 ‐ ‐ 150 ‐ 150

DEPARTMENT TOTAL $ 7,138 $ 3,259 $ 858 $ 9,855 $ 537 $ 10,530

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 88 Public Works Department

Overview

The mission of the Public Works department is to provide the highest quality public works services to the public and other Village departments, balanced through efforts to maintain a cost effective operation and to provide these services in a responsible and efficient manner. The Department accomplishes this objective through the prudent use of resources, technology, innovations, teamwork, and coordination with other service providers within the Village of Glen Carbon. It is our inherent duty to preserve and protect the village's major investment in its infrastructure so that we may realize the maximum possible benefit of its intended purpose.

Department Description Glen Carbon Public Works is made up of 3 divisions - Utilities, Streets and Buildings, and Parks. The Utilities division’s six laborers and superintendent are responsible for the planning, coordination, construction, permitting, operation, and maintenance of the Village’s water distribution and sewer collection system. The newly-integrated Streets and Buildings division consists of seven laborers, a building maintenance laborer, and a superintendent who collectively maintain all of the village’s streets, rights-of-ways, sidewalks, storm drains, signage, and facilities. Lastly, the Parks division is a team of three full time employees and several part time/seasonal staff who tirelessly work to keep our parks and open spaces mowed, maintained, and safe.

11/09/2018 Page 89

Public Works Department

Village Administrator

Public Works Director

Streets & Utility Buildings Parks

11/09/2018 Page 90 GENERAL FUND STREETS ‐ DEPARTMENT # 547 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐54700‐1210 SALARIES $ 419,970 $ 404,044 $ 421,989 $ 358,000 $ 318,447 $ 552,300 110‐54700‐1230 OVERTIME 9,036 7,132 13,483 7,000 5,599 12,000 110‐54700‐1510 LIFE INSURANCE 219 213 229 144 154 250 110‐54700‐1520 DISABILITY INSURANCE 1,134 1,274 1,571 948 1,041 2,300 110‐54700‐1530 HEALTH INSURANCE 65,537 77,416 87,153 67,000 65,994 ‐ 110‐54700‐1540 WORKERS COMPENSATION 47,884 11,963 19,955 36,200 35,161 47,400 110‐54700‐1550 UNEMPLOYMENT INSURANCE 2,445 2,132 2,659 1,200 1,200 3,400 110‐54700‐1710 UNIFORM/CLOTHING ALLOWANCE 762 270 940 700 580 1,000 110‐54700‐1790 OTHER BENEFITS 183 225 224 200 246 250 Total Personnel Expenses 547,170 504,669 548,202 471,392 428,422 618,900

110‐54700‐2010 UTILITIES 6,777 5,138 4,352 4,000 2,493 4,100 110‐54700‐2020 STREET LIGHTING 93,883 109,466 114,261 72,000 48,409 106,250 Total Utilities 100,660 114,604 118,614 76,000 50,902 110,350

110‐54700‐3110 MAINT SERVICE ‐ BUILDING 258 3,028 ‐ 1,200 1,149 1,800 110‐54700‐3120 MAINT SERVICE ‐ EQUIPMENT 9,558 3,722 8,817 7,800 4,783 9,000 110‐54700‐3130 MAINT SERVICE ‐ VEHICLE 9,739 9,953 15,651 8,000 6,369 10,000 110‐54700‐3140 MAINT SERVICE ‐ GROUNDS 950 3,800 3,850 11,500 5,000 11,500 110‐54700‐3150 MAINT SERVICE ‐ STREET 1,689 8,899 10,373 6,000 3,280 10,000 110‐54700‐3210 MAINT SERVICE ‐ EQUIP IT 3,495 3,587 2,079 1,700 1,818 3,200 110‐54700‐3320 ENGINEERING SERVICE 326 7,926 3,103 5,000 1,866 20,000 110‐54700‐3360 MEDICAL SERVICE 1,208 ‐ ‐ ‐ ‐ ‐ 110‐54700‐3370 JANITORIAL SERVICE 990 964 ‐ ‐ ‐ ‐ 110‐54700‐3381 PERMITS/FEES 1,000 1,000 1,000 1,000 1,500 1,000 110‐54700‐3490 PROFESSIONAL SERVICE ‐ OTHER 4,334 2,047 2,017 1,800 1,663 3,000 110‐54700‐3510 POSTAGE 14 19 7 ‐ 208 ‐ 110‐54700‐3520 TELEPHONE 3,903 4,162 4,095 3,000 2,833 4,500 110‐54700‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 110‐54700‐3550 PUBLISHING 742 475 1,288 ‐ ‐ 1,000 110‐54700‐3560 PRINTING 12 8 1 50 92 ‐ 110‐54700‐3610 DUES 74 ‐ ‐ 100 80 300 110‐54700‐3620 TRAVEL ‐ ‐ ‐ 250 220 1,210 110‐54700‐3630 TRAINING 284 150 50 400 300 400 110‐54700‐3810 SHORT TERM RENTAL 2,238 687 65 200 182 1,000 Total Contractual Services 40,995 50,615 52,395 48,000 31,343 77,910

11/09/2018 Page 91 GENERAL FUND STREETS ‐ DEPARTMENT # 547 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

110‐54700‐4110 MAINT SUPPLIES ‐ BUILDING 76 342 446 500 542 500 110‐54700‐4120 MAINT SUPPLIES ‐ EQUIPMENT 7,211 2,308 1,361 2,000 1,330 2,000 110‐54700‐4130 MAINT SUPPLIES ‐ VEHICLE 1,631 2,366 2,401 2,500 1,206 2,500 110‐54700‐4140 MAINT SUPPLIES ‐ GROUNDS 468 235 625 750 304 750 110‐54700‐4150 MAINT SUPPLIES ‐ STREET 11,480 9,643 17,780 15,000 12,294 17,000 110‐54700‐4170 MAINT SUPPLIES ‐ SNOW REMOVAL 595 ‐ ‐ 100 80 600 110‐54700‐4510 OFFICE SUPPLIES 414 72 148 200 115 250 110‐54700‐4520 OPERATING SUPPLIES 6,135 4,965 1,807 2,500 1,579 4,000 110‐54700‐4525 MEDICAL SUPPLIES 157 ‐ ‐ 200 120 200 110‐54700‐4530 SMALL TOOLS 1,121 5,206 335 500 417 750 110‐54700‐4540 JANITORIAL SUPPLIES 473 290 ‐ ‐ ‐ ‐ 110‐54700‐4550 AUTOMOTIVE FUEL / OIL 15,381 15,373 18,047 14,000 15,078 17,000 110‐54700‐4560 CHEMICALS 2,184 5,143 5,551 4,000 4,474 5,000 110‐54700‐4580 UNIFORMS ‐ ‐ 2,394 1,500 1,351 4,500 110‐54700‐4590 GENERAL SUPPLIES 602 47 ‐ ‐ ‐ ‐ 110‐54700‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ 4,491 4,825 4,000 3,644 4,500 110‐54700‐4620 SMALL EQUIPMENT ‐ IT 235 832 44 300 3,098 300 110‐54700‐4710 BOOKS 90 ‐ ‐ ‐ ‐ ‐ Total Supplies 48,253 51,313 55,765 48,050 45,632 59,850

110‐54700‐5220 SIGNAGE 148 ‐ ‐ ‐ ‐ ‐ Total Special Commodities 148 ‐ ‐ ‐ ‐ ‐

110‐54700‐6120 EMPLOYEE RELATIONS 93 83 86 100 85 100 110‐54700‐6290 MISCELLANEOUS EXPENSE 75 346 ‐ ‐ ‐ ‐ Total Other Expenditures 168 429 86 100 85 100

110‐54700‐8300 EQUIPMENT 3,808 392 ‐ ‐ ‐ ‐ Total Fixed Assets 3,808 392 ‐ ‐ ‐ ‐

110‐54700‐9110 COMMUNITY RELATIONS 50 ‐ ‐ ‐ ‐ ‐ 110‐54700‐9250 PROPERTY DAMAGE CLAIMS 372 ‐ ‐ ‐ ‐ ‐ Total Transfers Out 422 ‐ ‐ ‐ ‐ ‐

DEPARTMENT TOTAL $ 741,624 $ 722,022 $ 775,062 $ 643,542 $ 556,384 $ 867,110

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 92 GENERAL FUND PARKS ‐ DEPARTMENT # 562 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐56200‐1210 SALARIES $ 180,800 171,585$ 183,652$ 173,000$ 138,921$ $ 282,000 110‐56200‐1230 OVERTIME 889 402 453 500 498 500 110‐56200‐1510 LIFE INSURANCE 99 99 108 64 63 135 110‐56200‐1520 DISABILITY INSURANCE 508 586 733 428 418 1,000 110‐56200‐1530 HEALTH INSURANCE 27,969 30,030 31,633 25,000 20,848 ‐ 110‐56200‐1540 WORKERS COMPENSATION 6,747 5,573 5,712 5,900 5,352 8,000 110‐56200‐1550 UNEMPLOYMENT INSURANCE 1,864 1,831 1,902 650 650 1,550 110‐56200‐1710 UNIFORM/CLOTHING ALLOWANCE 613 373 105 300 288 300 110‐56200‐1790 OTHER BENEFITS 82 101 101 120 103 150 Total Personnel Expenses 219,571 210,580 224,398 205,962 167,141 293,635

110‐56200‐2010 UTILITIES 10,083 12,251 13,886 10,000 9,267 13,000 110‐56200‐2020 STREET LIGHTING 3,448 3,609 3,757 2,800 1,660 3,500 110‐56200‐2220 SIGNAGE 1,404 603 1,203 600 462 1,000 Total Utilities 14,935 16,463 18,846 13,400 11,389 17,500

110‐56200‐3110 MAINT SERVICE ‐ BUILDING 814 2,525 1,119 700 1,768 900 110‐56200‐3120 MAINT SERVICE ‐ EQUIPMENT 1,582 564 5,956 4,600 3,056 1,500 110‐56200‐3130 MAINT SERVICE ‐ VEHICLE 306 1,098 1,243 1,200 1,120 1,200 110‐56200‐3140 MAINT SERVICE ‐ GROUNDS 43,898 1,780 9,932 8,000 6,868 9,000 110‐56200‐3141 MOWING SERVICES 7,600 10,137 18,300 10,000 9,170 16,000 110‐56200‐3210 MAINT SERVICE ‐ EQUIP IT 3,495 3,577 2,263 1,600 1,611 2,500 110‐56200‐3320 ENGINEERING SERVICE ‐ 1,437 ‐ ‐ ‐ ‐ 110‐56200‐3360 MEDICAL SERVICE 440 ‐ ‐ ‐ ‐ ‐ 110‐56200‐3490 PROFESSIONAL SERVICE ‐ OTHER 2,479 1,842 95 100 63 1,000 110‐56200‐3510 POSTAGE ‐ 59 6 20 11 100 110‐56200‐3520 TELEPHONE 3,262 4,051 3,926 2,900 4,118 4,000 110‐56200‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 110‐56200‐3550 PUBLISHING 1,732 ‐ ‐ ‐ ‐ ‐ 110‐56200‐3560 PRINTING ‐ ‐ 1 ‐ 2 200 110‐56200‐3630 TRAINING 240 120 130 200 120 ‐ 110‐56200‐3810 SHORT TERM RENTAL ‐ ‐ 65 ‐ 82 ‐ Total Contractual Services 66,029 27,378 43,036 29,320 27,989 36,400

110‐56200‐4110 MAINT SUPPLIES ‐ BUILDING 2,820 2,781 791 500 3,448 750 110‐56200‐4120 MAINT SUPPLIES ‐ EQUIPMENT 2,986 2,991 3,136 2,400 2,723 3,000 110‐56200‐4130 MAINT SUPPLIES ‐ VEHICLE 275 69 73 65 63 150 110‐56200‐4140 MAINT SUPPLIES ‐ GROUNDS 15,451 11,560 13,406 5,000 5,268 10,000 110‐56200‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐ ‐ 92 ‐ ‐ ‐ 110‐56200‐4510 OFFICE SUPPLIES 386 92 359 200 115 300

11/09/2018 Page 93 GENERAL FUND PARKS ‐ DEPARTMENT # 562 FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account Number Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 110‐56200‐4520 OPERATING SUPPLIES 372 178 2,551 700 507 1,000 110‐56200‐4530 SMALL TOOLS 958 348 535 300 150 500 110‐56200‐4540 JANITORIAL SUPPLIES 1,034 1,473 ‐ ‐ ‐ ‐ 110‐56200‐4550 AUTOMOTIVE FUEL / OIL 4,330 4,543 4,813 4,000 3,325 4,500 110‐56200‐4560 CHEMICALS 489 748 248 500 1,285 500 110‐56200‐4580 UNIFORMS ‐ ‐ 79 ‐ 95 500 110‐56200‐4590 GENERAL SUPPLIES 257 31 ‐ ‐ ‐ ‐ 110‐56200‐4610 SMALL EQUIPMENT ‐ GENERAL 257 36 661 500 375 500 110‐56200‐4620 SMALL EQUIPMENT ‐ IT ‐ ‐ ‐ ‐ 25 ‐ Total Supplies 29,615 24,850 26,745 14,165 17,379 21,700

110‐56200‐6110 COMMUNITY RELATIONS 515 68 20,450 2,000 886 2,000 110‐56200‐6115 ED‐GLEN POOL ‐ 11,050 ‐ 12,000 12,000 12,000 110‐56200‐6290 MISCELLANEOUS EXPENSE 45 ‐ 74 ‐ ‐ ‐ 110‐56200‐6300 MEMORIALS ‐ 250 ‐ 200 239 300 Total Other Expenditures 560 11,368 20,524 14,200 13,125 14,300

110‐56200‐7100 PRINCIPAL PAYMENT 100,000 ‐ ‐ ‐ ‐ ‐ 110‐56200‐7200 INTEREST EXPENSE 1,125 ‐ ‐ ‐ ‐ ‐ Total Debt Service 101,125 ‐ ‐ ‐ ‐ ‐

110‐56200‐8150 LAND IMPROVEMENT 33,460 ‐ ‐ ‐ ‐ ‐ 110‐56200‐8300 EQUIPMENT 6,770 ‐ ‐ ‐ ‐ ‐ Total Fixed Assets 40,230 ‐ ‐ ‐ ‐ ‐

DEPARTMENT TOTAL $ 472,065 290,639$ 333,548$ 277,047$ 237,023$ $ 383,535

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 94 DEBT SERVICE FUNDS

GENERAL OBLIGATION BOND 2011A FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 420

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 530,851 $ 517,955 $ 513,293 $ 471,110 $ 473,503 $ 485,982 Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 187 425 1,037 400 406 500 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 531,038 518,380 514,330 471,510 473,909 486,482

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service 533,184 524,184 515,184 28,213 28,213 501,163 Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 533,184 524,184 515,184 28,213 28,213 501,163

Excess (Deficiency) of Revenues Over Expenditures (2,146) (5,804) (854) 445,696 (14,681)

Estimated Beginning Cash & Investments Balance 462,358

Projected Ending Cash & Investments Balance $ 447,677

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 95 GENERAL OBLIGATION BOND ‐ 2011A REFUNDING FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 420‐31110 PROPERTY TAX ‐ BOND PAYMENT$ 530,851 $ 517,955 $ 513,293 $ 471,110 $ 473,503 $ 485,982 420‐37200 INTEREST INCOME 187 425 1,037 400 406 500 420‐39416 TRANSFER ‐ 2003A BONDS ‐ ‐ ‐ ‐ ‐ ‐ 420‐39417 TRANSFER ‐ 2003B BONDS ‐ ‐ ‐ ‐ ‐ ‐

Total Revenues 531,038 518,380 514,330 471,510 473,909 486,482

EXPENDITURES

420‐58400‐7100 PRINCIPAL PAYMENT 450,000 450,000 450,000 ‐ ‐ 450,000 420‐58400‐7200 INTEREST EXPENSE 83,025 74,025 65,025 28,013 28,013 50,963 420‐58400‐7300 FISCAL AGENT FEES 159 159 159 200 200 200

Total Debt Service 533,184 524,184 515,184 28,213 28,213 501,163

EXPENDITURES TOTAL $ 533,184 $ 524,184 $ 515,184 $ 28,213 $ 28,213 $ 501,163

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 96 GENERAL OBLIGATION BOND 2011B FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 421

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 276 452 1,475 520 533 500 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 120,000 120,000 120,000 70,000 70,000 120,000 Total 120,276 120,452 121,475 70,520 70,533 120,500

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service 117,559 120,559 113,459 5,850 5,850 115,188 Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 117,559 120,559 113,459 5,850 5,850 115,188

Excess (Deficiency) of Revenues Over Expenditures 2,717 (107) 8,016 64,683 5,312

Estimated Beginning Cash & Investments Balance 177,750

Projected Ending Cash & Investments Balance $ 183,062

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 97 GENERAL OBLIGATION BOND ‐ 2011B REFUNDING FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 421‐37200 INTEREST INCOME $ 276 $ 452 $ 1,475 $ 520 $ 533 $ 500 421‐38160 BOND PREMUM AMORTIZATION ‐ ‐ ‐ ‐ ‐ ‐ 421‐39510 TRANSFER FROM WATER FUND 60,000 60,000 60,000 35,000 35,000 60,000 421‐39520 TRANSFER FROM SEWER FUND 60,000 60,000 60,000 35,000 35,000 60,000

Total Revenues 120,276 120,452 121,475 70,520 70,533 120,500

EXPENDITURES

421‐58400‐7100 PRINCIPAL PAYMENT 100,000 105,000 100,000 ‐ ‐ 105,000 421‐58400‐7200 INTEREST EXPENSE 17,400 15,400 13,300 5,650 5,650 9,988 421‐58400‐7300 FISCAL AGENT FEES 159 159 159 200 200 200 421‐58400‐7460 DEFERRED LOSS ON REFUNDING ‐ ‐ ‐ ‐ ‐ ‐ Total Debt Service 117,559 120,559 113,459 5,850 5,850 115,188

EXPENDITURES TOTAL $ 117,559 $ 120,559 $ 113,459 $ 5,850 $ 5,850 $ 115,188

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 98 ALT REVENUE G.O. BOND ‐ 2018 VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 475

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ 306,000 334,578 495,000 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues ‐ ‐ ‐ 40,000 34,623 41,000 Other Financing Sources ‐ ‐ ‐ 6,895,000 6,895,728 ‐ Interfund Transfers ‐ ‐ ‐ 284,000 284,604 ‐ Total ‐ ‐ ‐ 7,525,000 7,549,533 536,000

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ 79,000 63,695 ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ 315,000 315,000 480,697 Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ 4,383,000 2,097,690 4,175,000 Total ‐ ‐ ‐ 4,777,000 2,476,385 4,655,697

Excess (Deficiency) of Revenues Over Expenditures ‐ ‐ ‐ 5,073,148 (4,119,697)

Estimated Beginning Cash & Investments Balance 5,073,148

Projected Ending Cash & Investments Balance $ 953,451

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 99 ALT REVENUE G.O. BOND 2018 FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 475‐34145 NON‐HOME RULE SALES TAX $ ‐ $ ‐ $ ‐ $ 306,000 $ 334,578 $ 495,000 475‐37200 INTEREST INCOME ‐ ‐ ‐ 40,000 34,623 41,000 475‐38100 BOND PROCEEDS ‐ ‐ ‐ 6,895,000 6,895,728 ‐ 475‐39275 TRANSFER FROM NON‐HOME RULE SAL ‐ ‐ ‐ 284,000 284,604 ‐

Total Revenues ‐ ‐ ‐ 7,525,000 7,549,533 536,000

EXPENDITURES

475‐54700‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ ‐ ‐ 79,000 63,695 ‐ ‐ ‐ ‐ 79,000 63,695

475‐51100‐7100 PRINCIPAL PAYMENT ‐ ‐ ‐ ‐ ‐ 245,000 475‐51100‐7200 INTEREST EXPENSE ‐ ‐ ‐ 315,000 315,000 235,697 315,000 315,000 480,697

475‐59000‐9270 TRANSFER TO CAPITAL EXPENDITURE FUND ‐ ‐ ‐ 73,000 72,665 ‐ 475‐59000‐9275 TRANSFER TO NON‐HOME RULE SALES TAX ‐ ‐ ‐ 4,310,000 2,025,025 4,175,000 Total Debt Service ‐ ‐ ‐ 4,383,000 2,097,690 4,175,000

EXPENDITURES TOTAL$ ‐ $ ‐ $ ‐ $ 4,383,000 $ 2,097,690 $ 4,655,697

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 100 ENTERPRISE FUNDS

WATER FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 510

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges 2,079,404 2,196,741 2,223,984 1,583,454 1,562,745 2,271,500 Other Revenues 17,062 11,309 24,516 14,800 23,264 902,400 Other Financing Sources (14,934) ‐ 6,620 ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ 2,900,000 ‐ Total 2,081,532 2,208,050 2,255,120 1,598,254 4,486,009 3,173,900

Expenditures and Other Uses: Personnel 338,958 468,138 449,275 465,618 395,146 619,150 Utilities 59,879 73,860 78,912 64,000 44,373 80,000 Contractual Services 861,267 787,461 941,728 693,425 717,742 1,354,290 Supplies 98,109 124,805 118,081 86,700 57,882 136,800 Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures 292,708 7,325 (614) 250 ‐ 300 Debt Service 132,336 262,708 262,707 262,712 262,712 262,715 Fixed Assets 101,364 23,380 29,333 ‐ ‐ 801,600 Transfers Out 187,937 191,366 1,215,544 91,000 93,154 144,000 Total 2,072,558 1,939,043 3,094,965 1,663,705 1,571,009 3,398,855

Excess (Deficiency) of Revenues Over Expenditures 8,974 269,007 (839,844) 2,915,000 (224,955)

Estimated Beginning Cash & Investments Balance 1,328,329

Projected Ending Cash & Investments Balance $ 1,103,374

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 101 WATER FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 510‐36110 WATER SALES$ 1,665,922 $ 1,780,654 $ 1,791,685 $ 1,283,454 $ 1,289,122 $ 1,861,500 510‐36120 WATER SERVICE CHARGE 345,872 347,761 381,905 260,000 233,564 365,000 510‐36130 TAP‐ON FEES ‐ 18,225 216 ‐ 4,120 ‐ 510‐36140 WATER DISCONNECT / TURN‐ON FEE 27,185 10,740 2,884 6,000 3,722 5,000 510‐36299 ENTERPRISE PENALTIES 22,909 24,766 25,084 18,000 14,813 22,000 510‐36450 ADMINISTRATIVE / DOCUMENTATIO 17,410 15,890 22,210 16,000 17,375 18,000 510‐36460 SERVICE CHARGE ‐ OTHER ‐ (1,324) ‐ ‐ 100 ‐ 510‐36465 WATER REFUND BAL 106 29 ‐ ‐ (71) ‐ 510‐37200 INTEREST INCOME 992 11,309 22,361 14,800 21,504 2,400 510‐37900 MISCELLANEOUS INCOME 16,070 ‐ 2,155 ‐ 1,760 ‐ 510‐38200 PROCEEDS ‐ FIXED ASSETS SALES (14,934) ‐ 6,620 ‐ ‐ ‐ 510‐38300 PROCEEDS ‐ LOAN ‐ ‐ ‐ ‐ ‐ 900,000 510‐39515 TRANSFER FROM WATER CAPITAL FU ‐ ‐ ‐ ‐ 2,900,000 ‐ Total Revenues 2,081,532 2,208,050 2,255,120 1,598,254 4,486,009 3,173,900

EXPENDITURES

510‐54100‐1210 SALARIES 182,545 311,113 282,144 297,000 240,273 406,800 510‐54100‐1230 OVERTIME 9,262 12,538 15,317 11,000 9,358 15,000 510‐54100‐1510 LIFE INSURANCE 136 131 147 92 112 150 510‐54100‐1520 DISABILITY INSURANCE 679 761 981 576 740 900 510‐54100‐1530 HEALTH INSURANCE 65,838 65,963 72,324 72,000 65,515 100,500 510‐54100‐1540 WORKERS COMPENSATION 16,407 9,719 9,517 17,000 16,571 11,450 510‐54100‐1550 UNEMPLOYMENT INSURANCE 1,951 2,447 1,207 1,350 1,350 1,050 510‐54100‐1610 SOCIAL SECURITY CONTRIBUTION 17,850 19,138 18,835 18,600 16,873 25,450 510‐54100‐1620 MEDICARE CONTRIBUTION 4,175 4,476 4,405 4,350 3,970 5,700 510‐54100‐1630 IMRF CONTRIBUTION 39,443 41,465 43,750 43,000 39,799 51,400 510‐54100‐1710 UNIFORM/CLOTHING ALLOWANCE 562 252 513 500 441 600 510‐54100‐1790 OTHER BENEFITS 110 135 135 150 144 150 Total Personnel 338,958 468,138 449,275 465,618 395,146 619,150

510‐54100‐2010 UTILITIES 59,879 73,860 78,912 64,000 44,373 80,000 Total Utilities 59,879 73,860 78,912 64,000 44,373 80,000

510‐54100‐3110 MAINT SERVICE ‐ BUILDING 1,708 4,853 ‐ 900 874 2,000 510‐54100‐3120 MAINT SERVICE ‐ EQUIPMENT 12,917 4,436 5,722 8,500 3,294 8,500 510‐54100‐3130 MAINT SERVICE ‐ VEHICLE 3,020 3,485 65 3,000 2,293 3,000

11/09/2018 Page 102 WATER FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 510‐54100‐3160 MAINT SERVICE ‐ UTILITY SYSTEM 18,415 9,195 12,133 12,000 21,057 12,000 510‐54100‐3210 MAINT SERVICE ‐ EQUIP IT 5,226 2,592 2,165 4,450 6,752 10,000 510‐54100‐3310 ACCOUNTANT SERVICE 3,200 3,500 ‐ 3,500 3,500 3,500 510‐54100‐3320 ENGINEERING SERVICE 2,675 1,406 15,606 3,200 3,027 471,900 510‐54100‐3360 MEDICAL SERVICE 318 ‐ ‐ ‐ ‐ ‐ 510‐54100‐3370 JANITORIAL SERVICE 990 964 ‐ ‐ ‐ ‐ 510‐54100‐3390 LABORATORY SERVICE 7,342 4,715 6,683 6,000 1,775 6,500 510‐54100‐3490 PROFESSIONAL SERVICE ‐ OTHER 5,914 5,837 6,933 5,000 4,320 6,000 510‐54100‐3510 POSTAGE 8,870 8,533 8,552 7,000 5,451 8,500 510‐54100‐3520 TELEPHONE 3,681 4,500 4,705 6,000 3,171 6,000 510‐54100‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 510‐54100‐3550 PUBLISHING ‐ ‐ 257 ‐ ‐ ‐ 510‐54100‐3560 PRINTING 4,196 4,138 3,627 2,500 2,984 4,000 510‐54100‐3610 DUES 850 868 1,006 500 795 1,100 510‐54100‐3620 TRAVEL 2 180 ‐ 375 100 1,210 510‐54100‐3630 TRAINING 934 1,225 50 1,400 800 1,400 510‐54100‐3750 WATER PURCHASES 741,158 725,773 872,205 600,000 628,447 774,080 510‐54100‐3810 SHORT TERM RENTAL 577 588 65 100 82 600 510‐54100‐3820 SHORT TERM LEASES 75 485 1,955 ‐ ‐ 2,000 510‐54100‐3910 LIABILITY INSURANCE 7,219 ‐ ‐ 12,000 12,000 15,000 510‐54100‐3920 PROPERTY / CASUALTY INSURANCE 31,799 ‐ ‐ 17,000 17,000 17,000 Total Contractual Services 861,267 787,461 941,728 693,425 717,722 1,354,290

510‐54100‐4110 MAINT SUPPLIES ‐ BUILDING 513 515 722 500 363 600 510‐54100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 986 6,213 460 7,500 2,502 7,500 510‐54100‐4130 MAINT SUPPLIES ‐ VEHICLE 1,291 22 84 800 580 800 510‐54100‐4140 MAINT SUPPLIES ‐ GROUNDS 561 323 ‐ ‐ ‐ 300 510‐54100‐4160 MAINT SUPPLIES ‐ UTILITY SYSTEM 82,710 101,770 103,321 56,000 43,610 103,000 510‐54100‐4510 OFFICE SUPPLIES 745 72 148 350 229 500 510‐54100‐4520 OPERATING SUPPLIES 8,014 1,376 640 10,000 2,282 10,000 510‐54100‐4525 MEDICAL SUPPLIES 157 ‐ ‐ ‐ ‐ ‐ 510‐54100‐4530 SMALL TOOLS 588 631 604 600 54 600 510‐54100‐4540 JANITORIAL SUPPLIES 972 504 ‐ ‐ ‐ ‐ 510‐54100‐4550 AUTOMOTIVE FUEL / OIL 9,336 8,169 7,667 7,500 6,452 7,500 510‐54100‐4580 UNIFORMS ‐ ‐ 619 450 135 2,000 510‐54100‐4590 GENERAL SUPPLIES 374 31 ‐ ‐ ‐ ‐ 510‐54100‐4610 SMALL EQUIPMENT ‐ GENERAL (8,383) 4,331 3,100 2,000 805 3,000 510‐54100‐4620 SMALL EQUIPMENT ‐ IT 245 848 716 1,000 870 1,000 Total Supplies 98,109 124,805 118,081 86,700 57,882 136,800

11/09/2018 Page 103 WATER FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

510‐54100‐6110 COMMUNITY RELATIONS ‐ ‐ 10 50 ‐ 50 510‐54100‐6120 EMPLOYEE RELATIONS ‐ 166 86 100 ‐ 100 510‐54100‐6250 PROPERTY DAMAGE CLAIMS ‐ 979 (978) ‐ ‐ ‐ 510‐54100‐6290 MISCELLANEOUS EXPENSE 658 298 10 100 ‐ 150 510‐54100‐6510 DEPRECIATION 291,794 ‐ ‐ ‐ ‐ ‐ 510‐54100‐6550 BAD DEBT EXPENSE 256 5,882 259 ‐ ‐ ‐ Total Other Expenditures 292,708 7,325 (614) 250 ‐ 300

510‐58600‐7100 PRINCIPAL PAYMENT 90,806 199,261 220,464 225,399 225,399 227,910 510‐58600‐7200 INTEREST EXPENSE 41,530 63,447 42,242 37,313 37,313 34,805 Total Debt Service 132,336 262,708 262,707 262,712 262,712 262,715

510‐54100‐8300 EQUIPMENT 12,062 ‐ 29,333 ‐ ‐ 28,000 510‐54100‐8400 VEHICLE 23,720 23,380 ‐ ‐ ‐ ‐ 510‐54100‐8500 UTILITY SYSTEM 65,582 ‐ ‐ ‐ ‐ 773,600 Total Fixed Assets 101,364 23,380 29,333 ‐ ‐ 801,600

510‐59000‐9110 TRANSFER TO GENERAL FUND 50,000 50,000 80,000 ‐ ‐ ‐ 510‐59000‐9421 TRANSFER TO GO BOND 2011B 60,000 60,000 60,000 35,000 35,000 60,000 510‐59000‐9515 TRANSFER TO WATER CAPITAL 77,937 81,366 1,075,544 56,000 58,154 84,000 Total Transfers Out 187,937 191,366 1,215,544 91,000 93,154 144,000

EXPENDITURES TOTAL $ 2,072,558 $ 1,939,043 $ 3,094,965 $ 1,663,705 $ 1,570,989 $ 3,398,855

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 104 WATER CAPITAL FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 515

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges 116,148 169,100 81,450 55,000 74,400 80,000 Other Revenues 98,095 4,939 6,973 3,200 4,463 2,400 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 98,471 81,366 1,075,544 56,000 58,154 84,000 Total 312,714 255,405 1,163,967 114,200 137,017 166,400

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services (77,365) 31,579 154,703 90,800 69,551 ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets 735,446 1,600 458,514 669,907 654,871 ‐ Transfers Out ‐ ‐ ‐ ‐ 2,900,000 ‐ Total 658,081 33,179 613,217 760,707 3,624,422 ‐

Excess (Deficiency) of Revenues Over Expenditures (345,367) 222,226 550,750 (3,487,405) 166,400

Estimated Beginning Cash & Investments Balance (89,142)

Projected Ending Cash & Investments Balance $ 77,258

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 105 WATER CAPITAL FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 515‐36130 TAP‐ON FEES 116,148 169,100 81,450 55,000 74,400 80,000 515‐37200 INTEREST INCOME 9,238 4,939 6,973 3,200 4,463 2,400 515‐38300 PROCEEDS ‐ LOAN 88,857 ‐ ‐ ‐ ‐ ‐ 515‐39419 TRANSFER FROM GO BOND 2008 20,534 ‐ ‐ ‐ ‐ ‐ 515‐39510 TRANSFER FROM WATER 77,937 81,366 1,075,544 56,000 58,154 84,000 Total Revenues 312,714 255,405 1,163,967 114,200 137,017 166,400

EXPENDITURES

515‐54100‐3320 ENGINEERING SERVICE (69,707) 31,579 154,575 89,800 69,395 ‐ 515‐54100‐3490 PROFESSIONAL SERVICE ‐ OTHER (6,489) ‐ ‐ ‐ ‐ ‐ 515‐54100‐3550 PUBLISHING (1,169) ‐ 128 1,000 156 ‐ Total Contractual Services (77,365) 31,579 154,703 90,800 69,551 ‐

515‐54100‐8400 VEHICLE ‐ ‐ ‐ 28,000 28,535 ‐ 515‐54100‐8500 WATER UTILITY SYSTEM 735,446 1,600 458,514 641,907 626,336 ‐ Total Fixed Assets 735,446 1,600 458,514 669,907 654,871 ‐

515‐59000‐9510 TRANSFER TO WATER FUND ‐ ‐ ‐ ‐ 2,900,000 ‐ Total Interfund Operating Transfers ‐ ‐ ‐ ‐ 2,900,000 ‐

EXPENDITURES TOTAL $ 658,081 $ 33,179 $ 613,217 $ 760,707 $ 3,624,422 $ ‐

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 106 SEWER FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 520

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges 2,220,077 2,366,343 2,518,498 1,691,000 1,650,477 2,587,000 Other Revenues 11,284 30,146 31,438 14,000 17,746 906,000 Other Financing Sources ‐ ‐ 2,438 ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ 1,825,000 Total 2,231,361 2,396,489 2,552,374 1,705,000 1,668,223 5,318,000

Expenditures and Other Uses: Personnel 248,589 323,671 325,869 389,234 317,598 505,275 Utilities 37,911 39,927 39,383 28,000 22,229 38,000 Contractual Services 1,250,438 1,056,586 1,162,646 744,875 607,744 1,244,120 Supplies 49,993 54,756 32,903 54,960 25,960 57,300 Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures 459,776 6,219 86 100 850 100 Debt Service ‐ 58,147 154,872 128,111 153,490 254,330 Fixed Assets 68,724 ‐ 48,148 ‐ ‐ 1,750,000 Transfers Out 172,797 174,401 1,208,004 75,000 77,725 123,000 Total 2,288,228 1,713,707 2,971,909 1,420,280 1,205,596 3,972,125

Excess (Deficiency) of Revenues Over Expenditures (56,867) 682,782 (419,535) 462,627 1,345,875

Estimated Beginning Cash & Investments Balance 1,583,907

Projected Ending Cash & Investments Balance $ 2,929,782

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 107 SEWER FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 REVENUES 520‐36130 TAP‐ON FEES$ ‐ $ 2,725 $ 2,725 $ ‐ $ ‐ $ ‐ 520‐36210 SEWER SERVICE 2,172,584 2,329,625 2,476,116 1,665,000 1,618,103 2,550,000 520‐36290 SEWER ASSESSMENT 16,700 5,700 1,500 6,000 4,000 5,000 520‐36292 SEWER ASSESSMENT ‐ SAVANNAH X' 4,600 (1,150) 5,850 ‐ 10,350 5,000 520‐36299 ENTERPRISE PENALTIES 26,193 29,443 32,307 20,000 18,024 27,000 520‐37200 INTEREST INCOME 11,284 30,146 31,438 14,000 17,746 6,000 520‐38200 PROCEEDS ‐ FIXED ASSETS SALES ‐ ‐ 2,438 ‐ ‐ ‐ 520‐38300 PROCEEDS ‐ LOAN ‐ ‐ ‐ ‐ ‐ 900,000 520‐39525 TRANSFER FROM SEWER CAPITAL FUND ‐ ‐ ‐ ‐ ‐ 1,825,000 Total Revenues 2,231,361 2,396,489 2,552,374 1,705,000 1,668,223 5,318,000

EXPENDITURES 520‐54200‐1210 SALARIES 138,005 214,561 206,884 252,000 193,520 333,400 520‐54200‐1230 OVERTIME 6,175 8,359 10,211 5,000 5,448 12,000 520‐54200‐1510 LIFE INSURANCE 97 94 105 68 89 125 520‐54200‐1520 DISABILITY INSURANCE 492 552 710 416 584 900 520‐54200‐1530 HEALTH INSURANCE 47,312 47,741 52,154 57,500 51,659 79,100 520‐54200‐1540 WORKERS COMPENSATION 11,273 6,170 5,871 17,000 16,746 11,450 520‐54200‐1550 UNEMPLOYMENT INSURANCE ‐ ‐ 1,207 1,350 1,350 1,050 520‐54200‐1610 SOCIAL SECURITY CONTRIBUTION 13,113 13,147 13,673 15,600 13,364 20,850 520‐54200‐1620 MEDICARE CONTRIBUTION 3,067 3,075 3,197 3,700 3,159 4,650 520‐54200‐1630 IMRF CONTRIBUTION 28,975 29,874 31,758 36,400 31,576 41,600 520‐54200‐1790 OTHER BENEFITS 80 98 98 200 103 150 Total Personnel 248,589 323,671 325,869 389,234 317,598 505,275

520‐54200‐2010 UTILITIES 37,911 39,927 39,383 28,000 22,229 38,000 Total Utilities 37,911 39,927 39,383 28,000 22,229 38,000

520‐54200‐3110 MAINT SERVICE ‐ BUILDING 208 2,052 ‐ ‐ 574 ‐ 520‐54200‐3120 MAINT SERVICE ‐ EQUIPMENT 20,186 10,023 12,572 12,000 7,101 12,000 520‐54200‐3130 MAINT SERVICE ‐ VEHICLE ‐ 1,093 66 800 1,291 800 520‐54200‐3160 MAINT SERVICE ‐ UTILITY SYSTEM 55,813 41,019 83,722 55,000 39,430 85,000 520‐54200‐3210 MAINT SERVICE ‐ EQUIP IT 1,975 2,003 927 2,500 7,251 10,000 520‐54200‐3310 ACCOUNTANT SERVICE 3,200 3,500 ‐ 3,500 3,500 3,500 520‐54200‐3320 ENGINEERING SERVICE 4,115 6,004 10,952 5,000 3,079 225,000 520‐54200‐3370 JANITORIAL SERVICE 990 964 ‐ ‐ ‐ ‐ 520‐54200‐3490 PROFESSIONAL SERVICE ‐ OTHER 2,867 1,592 2,258 1,200 3,208 2,000

11/09/2018 Page 108 SEWER FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 520‐54200‐3510 POSTAGE 8,073 8,150 7,740 6,000 5,194 8,000 520‐54200‐3520 TELEPHONE 6,571 8,463 4,967 5,200 1,157 5,500 520‐54200‐3530 INTERNET SERVICE PROVIDER 181 188 ‐ ‐ ‐ ‐ 520‐54200‐3550 PUBLISHING 58 ‐ ‐ ‐ ‐ ‐ 520‐54200‐3560 PRINTING 1,615 1,591 1,077 1,600 673 1,600 520‐54200‐3610 DUES ‐ ‐ ‐ ‐ ‐ 65 520‐54200‐3620 TRAVEL ‐ ‐ ‐ ‐ ‐ 835 520‐54200‐3760 SEWER TREATMENT / TRANSMISSION 1,130,574 969,367 1,034,476 640,000 523,204 874,320 520‐54200‐3810 SHORT TERM RENTAL 577 577 65 75 82 500 520‐54200‐3910 LIABILITY INSURANCE 4,956 ‐ ‐ 12,000 12,000 15,000 520‐54200‐3920 PROPERTY / CASUALTY INSURANCE 8,479 ‐ ‐ ‐ ‐ ‐ Total Contractual Services 1,250,438 1,056,586 1,158,823 744,875 607,744 1,244,120

520‐54200‐4110 MAINT SUPPLIES ‐ BUILDING 53 76 139 160 413 150 520‐54200‐4120 MAINT SUPPLIES ‐ EQUIPMENT ‐ 7,519 1,705 4,500 1,200 5,000 520‐54200‐4130 MAINT SUPPLIES ‐ VEHICLE 435 115 ‐ 500 266 500 520‐54200‐4140 MAINT SUPPLIES ‐ GROUNDS ‐ 243 ‐ ‐ ‐ ‐ 520‐54200‐4160 MAINT SUPPLIES ‐ UTILITY SYSTEM 460 20,424 5,418 15,000 5,200 15,000 520‐54200‐4510 OFFICE SUPPLIES 311 72 148 100 59 150 520‐54200‐4520 OPERATING SUPPLIES 3,083 2,892 550 2,500 632 2,500 520‐54200‐4525 MEDICAL SUPPLIES 157 ‐ ‐ ‐ ‐ ‐ 520‐54200‐4530 SMALL TOOLS 208 477 60 200 108 250 520‐54200‐4540 JANITORIAL SUPPLIES 848 504 ‐ ‐ ‐ ‐ 520‐54200‐4550 AUTOMOTIVE FUEL / OIL 7,443 6,106 6,355 9,000 4,699 9,000 520‐54200‐4560 CHEMICALS 36,452 14,459 16,647 20,000 12,438 20,000 520‐54200‐4580 UNIFORMS ‐ ‐ 309 ‐ 10 1,750 520‐54200‐4590 GENERAL SUPPLIES 308 31 ‐ ‐ ‐ ‐ 520‐54200‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ 82 1,572 3,000 500 3,000 520‐54200‐4620 SMALL EQUIPMENT ‐ IT 235 1,756 ‐ ‐ 435 ‐ Total Supplies 49,993 54,756 32,903 54,960 25,960 57,300

520‐54200‐6120 EMPLOYEE RELATIONS ‐ 83 86 100 850 100 520‐54200‐6510 DEPRECIATION 459,776 ‐ ‐ ‐ ‐ ‐ 520‐54200‐6550 BAD DEBT EXPENSE ‐ 6,136 ‐ ‐ ‐ ‐ Total Other Expenditures 459,776 6,219 86 100 850 100

520‐58600‐7100 PRINCIPAL PAYMENT ‐ 54,543 124,539 98,700 117,239 183,450 520‐58600‐7200 INTEREST EXPENSE ‐ 3,604 30,332 29,411 36,251 70,880 Total Debt Service ‐ 58,147 154,872 128,111 153,490 254,330

11/09/2018 Page 109 SEWER FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

520‐54200‐8300 EQUIPMENT 12,820 ‐ 48,148 ‐ ‐ 145,000 520‐54200‐8550 SEWER UTILITY SYSTEM 55,904 ‐ ‐ ‐ ‐ 1,605,000 Total Fixed Assets 68,724 ‐ 48,148 ‐ ‐ 1,750,000

520‐59000‐9110 TRANSFER TO GENERAL FUND 50,000 50,000 80,000 ‐ ‐ ‐ 520‐59000‐9421 TRANSFER TO GO BOND 2011B 60,000 60,000 60,000 35,000 35,000 60,000 520‐59000‐9525 TRANSFER TO SEWER CAPITAL 62,797 64,401 1,068,004 40,000 42,725 63,000 Total Transfers Out 172,797 174,401 1,208,004 75,000 77,725 123,000

EXPENDITURES TOTAL$ 2,288,228 $ 1,713,707 $ 2,968,086 $ 1,420,280 $ 1,205,596 $ 3,972,125

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 110 SEWER CAPITAL FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 525

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges 123,600 147,475 68,675 55,000 65,400 70,000 Other Revenues 3,818 1,585 675 750 7,751 9,600 Other Financing Sources ‐ 2,949,854 1,262,317 ‐ ‐ ‐ Interfund Transfers 83,331 64,401 1,068,004 40,000 42,725 63,000 Total 210,749 3,163,315 2,399,671 95,750 115,876 142,600

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 31,341 131,950 42,055 123,000 10,083 ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets 39,987 2,789,180 952,444 215,000 100,000 ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ 1,825,000 Total 71,328 2,921,130 994,500 338,000 110,083 1,825,000

Excess (Deficiency) of Revenues Over Expenditures 139,421 242,185 1,405,171 5,793 (1,682,400)

Estimated Beginning Cash & Investments Balance 3,384,396

Projected Ending Cash & Investments Balance $ 1,701,996

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 111 SEWER CAPITAL FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 525‐36130 TAP‐ON FEES$ 123,600 $ 147,475 $ 68,675 $ 55,000 $ 65,400 $ 70,000 525‐37200 INTEREST INCOME 3,818 1,585 675 750 7,751 9,600 525‐38300 PROCEEDS ‐ LOAN ‐ 2,949,854 1,262,317 ‐ ‐ ‐ 525‐39419 TRANSFER FROM GO BOND 2008 20,534 ‐ ‐ ‐ ‐ ‐ 525‐39520 TRANSFER FROM SEWER 62,797 64,401 1,068,004 40,000 42,725 63,000 Total Revenues 210,749 3,163,315 2,399,671 95,750 115,876 142,600

EXPENDITURES

525‐54200‐3310 ACCOUNTANT SERVICE ‐ ‐ 1,000 1,000 ‐ ‐ 525‐54200‐3320 ENGINEERING SERVICE 31,341 131,950 41,055 122,000 10,083 ‐ Total Contractual Services 31,341 131,950 42,055 123,000 10,083 ‐

525‐54200‐8550 SEWER UTILITY SYSTEM 39,987 2,789,180 952,444 215,000 100,000 ‐ Total Fixed Assets 39,987 2,789,180 952,444 215,000 100,000 ‐

525‐59520‐9986 TRANSFER TO SEWER FUND ‐ ‐ ‐ ‐ ‐ 1,825,000 Total Fixed Assets ‐ ‐ ‐ ‐ ‐ 1,825,000

EXPENDITURES TOTAL $ 71,328 $ 2,921,130 $ 994,500 $ 338,000 $ 110,083 $ 1,825,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 112 REFUSE COLLECTION FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2018 Fund # 540

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges 808,027 718,949 750,920 518,500 517,635 786,000 Other Revenues 113 225 672 320 323 300 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 808,140 719,174 751,592 518,820 517,958 786,300

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 788,620 644,272 726,334 498,156 503,878 778,200 Supplies ‐ ‐ ‐ 4,000 800 4,000 Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ 1,017 ‐ 1,000 ‐ 1,000 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out 10,500 10,500 12,000 ‐ ‐ ‐ Total 799,120 655,789 738,334 503,156 504,678 783,200

Excess (Deficiency) of Revenues Over Expenditures 9,020 63,385 13,258 13,280 3,100

Estimated Beginning Cash & Investments Balance 61,236

Projected Ending Cash & Investments Balance $ 64,336

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 113 REFUSE COLLECTION FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 540‐36310 GARBAGE SERVICE$ 804,787 $ 715,689 $ 750,905 $ 516,500 $ 517,635 $ 786,000 540‐36450 ADMINISTRATIVE / DOCUMENTATIO 3,240 3,260 15 2,000 ‐ ‐ 540‐37200 INTEREST INCOME 113 225 672 320 323 300 Total Revenues 808,140 719,174 751,592 518,820 517,958 786,300

EXPENDITURES

540‐54300‐3210 MAINT SERVICE ‐ EQUIP IT 1,415 1,478 ‐ 1,500 1,609 2,000 540‐54300‐3510 POSTAGE 8,073 8,150 7,740 6,000 4,544 8,600 540‐54300‐3560 PRINTING 1,615 1,583 1,076 1,200 1,172 1,600 540‐54300‐3730 GARBAGE DISPOSAL 776,940 632,484 717,518 489,456 496,553 766,000 540‐54300‐3810 SHORT TERM RENTAL 577 577 ‐ ‐ ‐ ‐ Total Contractual Services 788,620 644,272 726,334 498,156 503,878 778,200

540‐54300‐4510 OFFICE SUPPLIES ‐ ‐ ‐ 4,000 800 4,000 Total Contractual Services ‐ ‐ ‐ 4,000 800 4,000

540‐54300‐6550 BAD DEBT EXPENSE ‐ 1,017 ‐ 1,000 ‐ 1,000 Total Other Expenditures ‐ 1,017 ‐ 1,000 ‐ 1,000

540‐59000‐9110 TRANSFER TO GENERAL FUND 10,500 10,500 12,000 ‐ ‐ ‐ Total Transfers Out 10,500 10,500 12,000 ‐ ‐ ‐

EXPENDITURES TOTAL $ 799,120 $ 655,789 $ 738,334 $ 503,156 $ 504,678 $ 783,200

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 114 SPECIAL & OTHER FUNDS

CEMETERY FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 210

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges 2,400 4,100 5,950 2,500 4,550 3,500 Other Revenues 932 31 1,333 500 393 450 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 3,332 4,131 7,283 3,000 4,943 3,950

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 863 525 695 1,400 400 1,400 Supplies 119 541 499 575 200 800 Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ 500 500 500 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ 500 ‐ ‐ ‐ ‐ Total 982 1,566 1,194 2,475 1,100 2,700

Excess (Deficiency) of Revenues Over Expenditures 2,350 2,565 6,089 3,843 1,250

Estimated Beginning Cash & Investments Balance 92,850

Projected Ending Cash & Investments Balance $ 94,100

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 115 CEMETERY FUND FUND DETAIL FISCAL YEAR 2019 (8 Month Budget)

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 210‐36320 GRAVE LOT SALES $ 1,350 $ 2,000 $ 2,000 $ 1,000 $ 2,300 $ 2,000 210‐36330 GRAVE SERVICE FEES 1,050 2,100 3,950 1,500 2,250 1,500 210‐37200 INTEREST INCOME 432 531 1,333 500 393 450 Total Revenues 3,332 4,131 7,283 3,000 4,943 3,950

EXPENDITURES

210‐54800‐3140 MAINT SERVICE ‐ GROUNDS 100 ‐ 695 700 200 700 210‐54800‐3490 PROFESSIONAL SERVICE ‐ OTHER 600 525 ‐ 700 200 700 210‐54800‐3920 PROPERTY / CASUALTY INSURANCE 163 ‐ ‐ ‐ ‐ ‐ Total Contractual Services 863 525 695 1,400 400 1,400

210‐54800‐4120 MAINT SUPPLIES ‐ EQUIPMENT ‐ 512 341 400 100 500 210‐54800‐4140 MAINT SUPPLIES ‐ GROUNDS 119 29 158 175 100 300 Total Supplies 119 541 499 575 200 800

210‐54800‐6290 COMMUNITY RELATIONS ‐ ‐ ‐ 500 500 500 Total Other Expenditures ‐ ‐ ‐ 500 500 500

210‐59000‐9780 TRANSFER TO CEMETERY TRUST ‐ 500 ‐ ‐ ‐ ‐ Total Transfers Out ‐ 500 ‐ ‐ ‐ ‐

EXPENDITURES TOTAL $ 982 $ 1,566 $ 1,194 $ 2,475 $ 1,100 $ 2,700

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 116 TOURISM FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 220

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 94,481 $ 139,714 $ 87,721 $ 55,000 $ 62,240 $ 85,000 Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 6,008 3,722 3,031 5,500 1,274 600 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 100,489 143,436 90,752 60,500 63,514 85,600

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ 13,451 23,500 5,230 44,000 Supplies ‐ ‐ 21,726 ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures 120,008 11,568 ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ 11,061 100,000 75,000 ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 120,008 11,568 46,237 123,500 80,230 44,000

Excess (Deficiency) of Revenues Over Expenditures (19,519) 131,868 44,514 (16,716) 41,600

Estimated Beginning Cash & Investments Balance 294,241

Projected Ending Cash & Investments Balance $ 335,841

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 117 TOURISM FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 220‐31240 TOURISM TAX $ 94,481 $ 139,714 $ 87,721 $ 55,000 $ 62,240 $ 85,000 220‐37200 INTEREST INCOME 308 682 3,031 2,000 1,274 600 220‐37800 PROMOTIONAL SALES 5,700 3,040 ‐ 3,500 ‐ ‐ Total Revenues 100,489 143,436 90,752 60,500 63,514 85,600

EXPENDITURES

220‐57400‐3210 MAINT SERVICE ‐ EQUIP IT ‐ ‐ 3,668 3,500 3,730 4,000 220‐57400‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ ‐ 3,500 15,000 1,500 35,000 220‐57400‐3650 PUBLICATIONS ‐ ‐ 6,283 5,000 ‐ 5,000 Total Contractual Services ‐ ‐ 13,451 23,500 5,230 44,000

220‐57400‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ ‐ 21,726 ‐ ‐ ‐ Total Supplies ‐ ‐ 21,726 ‐ ‐ ‐

220‐57400‐6130 VILLAGE GRANT ‐ EXTERNAL 436 ‐ ‐ ‐ ‐ ‐ 220‐57400‐6140 VILLAGE GRANT ‐ INTERNAL 119,572 11,568 ‐ ‐ ‐ ‐ Total Other Expenditures 120,008 11,568 ‐ ‐ ‐ ‐

220‐57400‐8150 LAND IMPROVEMENT ‐ ‐ 11,061 100,000 75,000 ‐ Total Fixed Assets ‐ ‐ 11,061 100,000 75,000 ‐

EXPENDITURES TOTAL $ 120,008 $ 11,568 $ 46,237 $ 123,500 $ 80,230 $ 44,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 118 COMMUNITY EVENTS FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 225

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues ‐ 34,885 47,525 30,850 33,293 37,225 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ 20,000 ‐ ‐ ‐ ‐ Total ‐ 54,885 47,525 30,850 33,293 37,225

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ 1,300 1,591 1,300 Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ 30,762 37,782 29,350 36,670 35,700 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ 30,762 37,782 30,650 38,261 37,000

Excess (Deficiency) of Revenues Over Expenditures ‐ 24,123 9,742 (4,968) 225

Estimated Beginning Cash & Investments Balance 28,504

Projected Ending Cash & Investments Balance $ 28,729

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 119 COMMUNITY EVENTS FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 225‐37200 INTEREST INCOME $ ‐ $ 47 $ 270 $ 200 $ 181 $ 225 225‐37400 DONATIONS ‐ 5,950 ‐ ‐ ‐ ‐ 225‐37401 SPONSORSHIPS ‐ 11,025 20,375 15,000 12,325 20,500 225‐37850 ALCOHOL SALES ‐ ‐ ‐ 3,400 4,465 4,500 225‐37900 MISCELLANEOUS INCOME ‐ 450 5,354 ‐ ‐ ‐ 225‐37910 TICKET SALES ‐ 9,134 13,337 8,200 13,647 7,500 225‐37911 BOOTH FEES ‐ 4,250 6,775 4,050 2,675 4,500 225‐37912 VENDOR SALES ‐ 4,029 988 ‐ ‐ ‐ 225‐39110 TRANSFER FROM GENERAL FUND ‐ 20,000 ‐ ‐ ‐ ‐ Total Revenues ‐ 54,885 47,099 30,850 33,293 37,225

EXPENDITURES

225‐57400‐2010 UTILITIES ‐ ‐ ‐ 1,300 1,591 1,300 Total Utilities ‐ ‐ ‐ 1,300 1,591 1,300

225‐57400‐6110 COMMUNITY RELATIONS ‐ 30,762 33,669 ‐ 6,233 875 225‐57400‐6111 ENTERTAINMENT ‐ ‐ 4,098 18,500 21,395 26,245 225‐57400‐6112 ADVERTISING ‐ ‐ ‐ 1,500 2,121 2,000 225‐57400‐6114 PORTAPOTTIES ‐ ‐ ‐ 2,800 3,665 3,800 225‐57400‐6116 RENTALS ‐ ‐ ‐ 1,200 2,150 1,900 225‐57400‐6117 LIGHT TOWERS ‐ ‐ ‐ 600 697 730 225‐57400‐6118 MISCELLANEOUS EXPENSE ‐ ‐ 15 4,750 409 150 Total Other Expenditures ‐ 30,762 37,782 29,350 36,670 35,700

EXPENDITURES TOTAL $ ‐ $ 30,762 $ 37,782 $ 30,650 $ 38,261 $ 37,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 120 TORT & LIABILITY INSURANCE FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 242

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 199,108 $ 197,730 $ 224,327 $ 251,370 $ 255,338 $ 320,460 Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 271 237 375,205 25,800 32,839 25,600 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 199,379 197,967 599,532 277,170 288,177 346,060

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ 174,160 185,312 195,000 190,000 200,000 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ 213,069 20,000 103,932 20,000 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ 170,000 160,622 ‐ Transfers Out 200,000 ‐ ‐ ‐ ‐ ‐ Total 200,000 174,160 398,382 385,000 454,554 220,000

Excess (Deficiency) of Revenues Over Expenditures (621) 23,807 201,150 (166,377) 126,060

Estimated Beginning Cash & Investments Balance (63,512)

Projected Ending Cash & Investments Balance $ 62,548

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 121 TORT & LIABILITY INSURANCE FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 242‐31110 PROPERTY TAX ‐ TORT LIABILITY$ 199,108 $ 197,730 $ 224,327 $ 251,370 $ 255,338 $ 320,460 242‐37200 INTEREST INCOME 271 237 2,129 800 251 600 242‐37750 INSURANCE CLAIMS ‐ ‐ 373,077 25,000 32,588 25,000 Total Revenues 199,379 197,967 599,532 277,170 288,177 346,060

EXPENDITURES

242‐51100‐3910 LIABILITY INSURANCE ‐ 174,160 185,312 195,000 190,000 200,000 Total Contractual Services ‐ 174,160 185,312 195,000 190,000 200,000

242‐51100‐6250 PROPERTY DAMAGE CLAIMS ‐ ‐ 213,069 20,000 103,932 20,000 Total Other Expenditures ‐ ‐ 213,069 20,000 103,932 20,000

242‐51100‐8200 BUILDING ‐ ‐ ‐ 170,000 160,622 ‐ Total Fixed Assets ‐ ‐ ‐ 170,000 160,622 ‐

242‐59000‐9110 TRANSFER TO GENERAL FUND 200,000 ‐ ‐ ‐ ‐ ‐ Total Transfers Out 200,000 ‐ ‐ ‐ ‐ ‐

EXPENDITURES TOTAL $ 200,000 $ 174,160 $ 398,382 $ 385,000 $ 454,554 $ 220,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 122 MOTOR FUEL TAX FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 250

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue 346,591 314,637 345,120 212,000 223,171 336,000 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 2,221 2,825 4,245 1,600 1,476 2,100 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 348,812 317,462 349,365 213,600 224,647 338,100

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 8,040 1,320 387,885 800 3,010 7,500 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities 129,450 89,560 67,602 127,000 102,378 143,400 Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out 135,833 149,847 174,630 125,000 ‐ 75,000 Total 273,323 240,727 630,117 252,800 105,388 225,900

Excess (Deficiency) of Revenues Over Expenditures 75,489 76,735 (280,752) 119,259 112,200

Estimated Beginning Cash & Investments Balance 384,944

Projected Ending Cash & Investments Balance $ 497,144

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 123 MOTOR FUEL TAX FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 REVENUES 250‐34130 MOTOR FUEL TAX $ 346,591 $ 314,637 $ 345,120 $ 212,000 $ 223,171 $ 336,000 250‐37200 INTEREST INCOME 2,221 2,825 4,245 1,600 1,476 2,100 Total Revenues 348,812 317,462 349,365 213,600 224,647 338,100

EXPENDITURES 250‐54700‐3150 MAINT SERVICE ‐ STREET ‐ ‐ 383,309 ‐ ‐ ‐ 250‐54700‐3320 ENGINEERING SERVICE 8,040 1,320 4,576 800 3,010 7,500 Total Contractual Services 8,040 1,320 387,885 800 3,010 7,500

250‐54700‐5020 AGGREGATE ‐ CA‐6 3,291 1,786 2,737 3,500 2,800 3,500 250‐54700‐5040 AGGREGATE ‐ CM‐13 SLAG 29,377 17,350 ‐ 6,000 4,800 20,000 250‐54700‐5050 AGGREGATE ‐ SAND (FILL) 539 558 759 1,200 800 1,500 250‐54700‐5060 BARRICADES ‐ TRAFFIC CONTROL ‐ ‐ ‐ 1,100 700 2,000 250‐54700‐5100 BITUMINOUS MATERIAL ‐ LIQUID A 33,614 14,160 ‐ 25,000 19,000 25,000 250‐54700‐5110 BITUMINOUS MATERIAL ‐ RUBBERIZ 3,150 4,215 ‐ 6,000 4,000 6,000 250‐54700‐5130 CONCRETE ‐ CLASS 'X' / FI 13,727 11,588 24,563 20,000 17,631 20,000 250‐54700‐5140 EROSION CONTROL ‐ MAT ‐ ‐ 218 1,200 850 1,500 250‐54700‐5150 EROSION CONTROL ‐ MISC. 480 ‐ ‐ 1,200 850 1,500 250‐54700‐5160 FILL DIRT ‐ ‐ ‐ 800 650 800 250‐54700‐5170 HERBICIDES ‐ 114 ‐ 800 650 800 250‐54700‐5180 LIQUID CALCIUM CHLORIDE 1,376 ‐ ‐ 2,400 1,985 2,400 250‐54700‐5190 MATERIALS ‐ MISC 6,843 4,387 4,808 6,000 4,832 6,000 250‐54700‐5200 ROCK SALT 30,576 28,492 22,902 30,000 24,500 30,000 250‐54700‐5210 SEED & STRAW ‐ ‐ 134 800 740 800 250‐54700‐5220 SIGNAGE 5,006 1,164 6,788 8,000 6,655 8,000 250‐54700‐5230 TRAFFIC PAINT 100 117 50 2,500 2,000 2,500 250‐54700‐5250 CULVERT 1,190 3,651 2,081 2,200 2,015 2,500 250‐54700‐5310 CONCRETE PRODUCTS 181 68 2,232 3,200 2,670 3,500 250‐54700‐5910 ENGINEERING ‐ I ‐ 1,910 330 1,200 950 1,200 250‐54700‐5920 ENGINEERING ‐ II ‐ ‐ ‐ 2,300 1,950 2,300 250‐54700‐5930 ENGINEERING ‐ III ‐ ‐ ‐ 1,600 1,350 1,600 TotaL Special Commodoties 129,450 89,560 67,602 127,000 102,378 143,400

250‐59000‐9110 TRANSFER TO GENERAL FUND 135,833 149,847 174,630 125,000 ‐ 75,000 Total Transfers Out 135,833 149,847 174,630 125,000 ‐ 75,000

EXPENDITURES TOTAL $ 273,323 $ 240,727 $ 630,117 $ 252,800 $ 105,388 $ 225,900

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 124 CENTER GROVE ROAD BUSINESS DISTRICT TAX FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 260

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue 318,973 278,901 412,004 224,000 233,193 400,000 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues (59) (12) ‐ ‐ ‐ ‐ Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 385,647 404,375 ‐ ‐ ‐ ‐ Total 704,561 683,264 412,004 224,000 233,193 400,000

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service 704,620 565,469 381,007 224,000 233,193 400,000 Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 704,620 565,469 381,007 224,000 233,193 400,000

Excess (Deficiency) of Revenues Over Expenditures (59) 117,795 30,997 ‐ ‐

Estimated Beginning Cash & Investments Balance 1,080,601

Projected Ending Cash & Investments Balance $ 1,080,601

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 125 CENTER GROVE ROAD BUSINESS DISTRICT TAX FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 260‐34140 SALES TAX $ 318,973 $ 278,901 $ ‐ $ ‐ $ ‐ $ ‐ 260‐34160 BUSINESS DISTRICT SALES TAX ‐ ‐ 412,004 224,000 233,193 400,000 260‐37200 INTEREST INCOME (59) (12) ‐ ‐ ‐ ‐ 260‐39110 TRANSFER FROM GENERAL FUND 385,647 404,375 ‐ ‐ ‐ ‐ Total Revenues 704,561 683,264 412,004 224,000 233,193 400,000

EXPENDITURES

260‐57100‐7500 CONTRACT PAYMENT 318,973 254,764 ‐ ‐ ‐ ‐ 260‐57100‐7510 CENTER GROVE RD REBATE 385,647 310,705 381,007 224,000 233,193 400,000 Total Debt Service 704,620 565,469 381,007 224,000 233,193 400,000

EXPENDITURES TOTAL $ 704,620 $ 565,469 $ 381,007 $ 224,000 $ 233,193 $ 400,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 126 HOUSING ASSISTANCE PROGRAM FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 280

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 82 145 537 240 208 250 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 3,600 3,600 3,600 2,400 2,400 3,600 Total 3,682 3,745 4,137 2,640 2,608 3,850

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ 36,000 Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ ‐ ‐ ‐ ‐ 36,000

Excess (Deficiency) of Revenues Over Expenditures 3,682 3,745 4,137 2,608 (32,150)

Estimated Beginning Cash & Investments Balance 57,981

Projected Ending Cash & Investments Balance $ 25,831

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 127 HOUSING ASSISTANCE PROGRAM FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 280‐37200 INTEREST INCOME $ 82 $ 145 $ 537 $ 240 $ 208 $ 250 280‐39110 TRANSFER FROM GENERAL FUND 3,600 3,600 3,600 2,400 2,400 3,600

Total Revenues 3,682 3,745 4,137 2,640 2,608 3,850

EXPENDITURES

280‐52100‐1790 OTHER BENEFITS ‐ ‐ ‐ ‐ ‐ 36,000 Total Personnel ‐ ‐ ‐ ‐ ‐ 36,000

Total Contractual Services ‐ ‐ ‐ ‐ ‐ ‐

EXPENDITURES TOTAL $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 36,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 128 SOCIAL SECURITY / MEDICARE FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 290

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 248,885 $ 250,459 $ 249,214 $ 256,025 $ 257,113 $ 269,500 Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 990 1,032 1,742 800 580 1,620 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 249,875 251,491 250,956 256,825 257,693 271,120

Expenditures and Other Uses: Personnel 271,886 278,672 292,422 216,190 197,297 312,575 Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 271,886 278,672 292,422 216,190 197,297 312,575

Excess (Deficiency) of Revenues Over Expenditures (22,011) (27,181) (41,466) 60,396 (41,455)

Estimated Beginning Cash & Investments Balance 186,571

Projected Ending Cash & Investments Balance $ 145,116

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 129 SOCIAL SECURITY / MEDICARE FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 290‐31110 PROPERTY TAX ‐ SS MEDI $ 248,885 $ 250,459 $ 249,214 $ 256,025 $ 257,113 $ 269,500 290‐37200 INTEREST INCOME 990 1,032 1,742 800 580 1,620 Total Revenues 249,875 251,491 250,956 256,825 257,693 271,120

EXPENDITURES

Administration Department 290‐51100‐1610 SOCIAL SECURITY CONTRIBUTION 15,554 15,016 15,827 9,500 8,253 14,200 290‐51100‐1620 MEDICARE CONTRIBUTION 3,638 3,512 3,702 2,220 1,930 3,350

Finance Department 290‐51300‐1610 SOCIAL SECURITY CONTRIBUTION 10,141 10,344 19,066 8,200 7,056 11,800 290‐51300‐1620 MEDICARE CONTRIBUTION 2,372 2,420 4,459 1,900 1,650 2,800

Village Clerk Department 290‐51400‐1610 SOCIAL SECURITY CONTRIBUTION 13,049 12,598 21 ‐ ‐ ‐ 290‐51400‐1620 MEDICARE CONTRIBUTION 3,052 2,947 5 ‐ ‐ ‐

Building & Zoning Department 290‐51600‐1610 SOCIAL SECURITY CONTRIBUTION 12,213 11,995 16,531 14,500 12,096 20,100 290‐51600‐1620 MEDICARE CONTRIBUTION 2,856 2,806 3,866 3,400 2,830 4,700

Building Maintenance Department 290‐51700‐1610 SOCIAL SECURITY CONTRIBUTION 3,104 3,146 ‐ ‐ ‐ ‐ 290‐51700‐1620 MEDICARE CONTRIBUTION 726 736 ‐ ‐ ‐ ‐

Police Department 290‐52100‐1610 SOCIAL SECURITY CONTRIBUTION 123,683 132,217 144,518 107,000 100,911 148,800 290‐52100‐1620 MEDICARE CONTRIBUTION 28,926 30,922 33,798 25,500 23,600 34,800

Senior Citizen Center 290‐53100‐1610 SOCIAL SECURITY CONTRIBUTION 1,991 2,101 1,952 1,950 1,431 2,650 290‐53100‐1620 MEDICARE CONTRIBUTION 466 492 457 450 336 625

Street Department 290‐54700‐1610 SOCIAL SECURITY CONTRIBUTION 28,184 26,057 26,771 22,200 20,239 35,100 290‐54700‐1620 MEDICARE CONTRIBUTION 6,592 6,094 6,261 5,220 4,609 7,825

11/09/2018 Page 130 SOCIAL SECURITY / MEDICARE FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Parks Department 290‐56200‐1610 SOCIAL SECURITY CONTRIBUTION 11,807 10,956 11,341 10,800 9,318 17,525 290‐56200‐1620 MEDICARE CONTRIBUTION 2,762 2,563 2,652 2,600 2,169 6,950

Museum 290‐56500‐1610 SOCIAL SECURITY CONTRIBUTION 624 948 968 600 703 1,100 290‐56500‐1620 MEDICARE CONTRIBUTION 146 222 226 150 166 250

Economic Development 290‐57100‐1610 SOCIAL SECURITY CONTRIBUTION ‐ 470 ‐ ‐ ‐ ‐ 290‐57100‐1620 MEDICARE CONTRIBUTION ‐ 110 ‐ ‐ ‐ ‐

Personnel Expenses 271,886 278,672 292,422 216,190 197,297 312,575

EXPENDITURES TOTAL$ 271,886 $ 278,672 $ 292,422 $ 216,190 $ 197,297 $ 312,575

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 131 ILLINOIS MUNICIPAL RETIREMENT FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 291

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 229,037 $ 244,025 $ 249,214 $ 283,955 $ 287,635 $ 235,200 Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 249 802 1,742 320 262 600 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 229,286 244,827 250,956 284,275 287,897 235,800

Expenditures and Other Uses: Personnel 254,768 259,177 287,777 189,850 171,081 248,350 Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 254,768 259,177 287,777 189,850 171,081 248,350

Excess (Deficiency) of Revenues Over Expenditures (25,482) (14,350) (36,821) 116,816 (12,550)

Estimated Beginning Cash & Investments Balance 163,922

Projected Ending Cash & Investments Balance $ 151,372

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 132 ILLINOIS MUNICIPAL RETIRMENT FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 291‐31110 PROPERTY TAX ‐ IMRF$ 229,037 $ 244,025 $ 249,214 $ 283,955 $ 287,635 $ 235,200 291‐37200 INTEREST INCOME 249 802 1,742 320 262 600

Total Revenues 229,286 244,827 250,956 284,275 287,897 235,800

EXPENDITURES

Administration Department 291‐51100‐1630 IMRF CONTRIBUTION 28,687 29,275 30,954 16,800 14,879 23,700

Finance Department 291‐51300‐1630 IMRF CONTRIBUTION 22,985 24,370 63,700 18,900 16,825 25,300

Village Clerk Department 291‐51400‐1630 IMRF CONTRIBUTION 29,165 29,036 ‐ ‐ ‐ ‐

Building & Zoning Department 291‐51600‐1630 IMRF CONTRIBUTION 35,607 35,560 40,239 33,900 29,934 43,200

Police Department 291‐52100‐1630 IMRF CONTRIBUTION 53,112 57,558 65,869 47,000 43,856 58,800

Senior Citizen Center 291‐53100‐1630 IMRF CONTRIBUTION 2,658 2,698 2,822 2,200 2,027 2,850

Street Department 291‐54700‐1630 IMRF CONTRIBUTION 61,265 58,921 61,404 50,200 46,149 63,250

Parks Department 291‐56200‐1630 IMRF CONTRIBUTION 20,006 19,598 20,543 19,400 15,790 29,000

Museum 291‐56500‐1630 IMRF CONTRIBUTION 1,283 2,161 2,245 1,450 1,621 2,250

Personnel Expenses 254,768 259,177 287,777 189,850 171,081 248,350

EXPENDITURES TOTAL $ 254,768 $ 259,177 $ 287,777 $ 189,850 $ 171,081 $ 248,350

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 133 RT 157 BUSINESS DISTRICT TAX FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 380

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue 24,879 19,360 32,386 16,800 19,136 25,800 Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 97 227 1,031 640 506 360 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 24,976 19,587 33,417 17,440 19,642 26,160

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ 950 54,000 1,500 70,000 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ ‐ 950 54,000 1,500 70,000

Excess (Deficiency) of Revenues Over Expenditures 24,976 19,587 32,467 18,142 (43,840)

Estimated Beginning Cash & Investments Balance 132,355

Projected Ending Cash & Investments Balance $ 88,515

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 134 RT 157 BUSINESS DISTRICT TAX FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 380‐34140 SALES TAX $ 24,879 $ 19,360 $ ‐ $ ‐ $ ‐ $ ‐ 380‐34160 BUSINESS DISTRICT SALES TAX ‐ ‐ 32,386 16,800 19,136 25,800 380‐37200 INTEREST INCOME 97 227 1,031 640 506 360 Total Revenues 24,976 19,587 33,417 17,440 19,642 26,160

EXPENDITURES

380‐54700‐3320 ENGINEERING SERVICE ‐ ‐ ‐ 50,000 ‐ 50,000 380‐57100‐3330 LEGAL SERVICE ‐ ‐ ‐ 2,000 ‐ 5,000 380‐57100‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ ‐ 950 2,000 1,500 15,000 Total Contractual Services ‐ ‐ 950 54,000 1,500 70,000

EXPENDITURES TOTAL $ ‐ $ ‐ $ 950 $ 54,000 $ 1,500 $ 70,000

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 135 TIF #1 FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 391

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 933,995 $ 964,128 $ 971,819 $ 925,000 $ 951,542 $ 1,000 Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 2,639 3,850 10,908 12,000 5,696 ‐ Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total 936,634 967,978 982,726 937,000 957,238 1,000

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 3,350 2,818 121,861 395,275 106,466 59,950 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ 1,100,000 134,675 Debt Service 668,140 1,206,680 ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ 1,825 1,748,000 320,834 450,000 Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 671,490 1,209,498 123,686 2,143,275 1,527,300 644,625

Excess (Deficiency) of Revenues Over Expenditures 265,144 (241,520) 859,040 (570,062) (643,625)

Estimated Beginning Cash & Investments Balance 643,625

Projected Ending Cash & Investments Balance $ ‐

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 136 TIF #1 FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 391‐31110 PROPERTY TAX ‐ TIF $ 933,995 $ 964,128 $ 971,819 $ 925,000 $ 951,542 $ 1,000 391‐37200 INTEREST INCOME 2,639 3,850 10,908 12,000 5,696 ‐ Total Revenues 936,634 967,978 982,726 937,000 957,238 1,000

EXPENDITURES

391‐57100‐3310 ACCOUNTANT SERVICE 1,300 1,600 1,500 1,600 1,600 1,800 391‐57100‐3320 ENGINEERING SERVICE ‐ ‐ 117,676 378,025 101,316 50,000 391‐57100‐3330 LEGAL SERVICE ‐ ‐ 1,517 10,000 500 5,000 391‐57100‐3490 PROFESSIONAL SERVICE ‐ OTHER 1,400 668 618 5,000 2,500 2,500 391‐57100‐3610 DUES 650 550 550 650 550 650 Total Contractual Services 3,350 2,818 121,861 395,275 106,466 59,950

391‐57100‐6290 MISCELLANEOUS EXPENSE ‐ ‐ ‐ ‐ 1,100,000 134,675 Total Other Expenditures ‐ ‐ ‐ ‐ 1,100,000 134,675

391‐57100‐7100 PRINCIPAL PAYMENT 646,000 1,199,075 ‐ ‐ ‐ ‐ 391‐57100‐7200 INTEREST EXPENSE 22,140 7,605 ‐ ‐ ‐ ‐ Total Debt Service 668,140 1,206,680 ‐ ‐ ‐ ‐

391‐57100‐8600 STREETS ‐ ‐ ‐ 220,000 300,000 ‐ 391‐57100‐8630 STORM SEWERS ‐ ‐ 1,825 1,528,000 20,834 450,000 Total Fixed Assets ‐ ‐ 1,825 1,748,000 320,834 450,000

EXPENDITURES TOTAL $ 671,490 $ 1,209,498 $ 123,686 $ 2,143,275 $ 1,527,300 $ 644,625

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 137 HEALTH INSURANCE FUND VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 650

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 849 1,710 52,556 25,760 26,574 33,780 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ 890,000 Total 849 1,710 52,556 25,760 26,574 923,780

Expenditures and Other Uses: Personnel ‐ ‐ 72,941 25,600 25,496 917,000 Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 2,338 626 26 1,500 1,200 2,000 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ 1,352 2,182 2,000 1,975 2,200 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 2,338 1,978 75,150 29,100 28,671 921,200

Excess (Deficiency) of Revenues Over Expenditures (1,489) (268) (22,594) (2,097) 2,580

Estimated Beginning Cash & Investments Balance 137,856

Projected Ending Cash & Investments Balance $ 140,436

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 138 HEALTH INSURANCE FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 650‐37200 INTEREST INCOME $ 849 $ 1,710 $ 2,148 $ 160 $ 478 $ 180 650‐37605 RETIREE/ COBRA CONTRIBUTIONS ‐ ‐ 50,114 25,600 25,328 33,600 650‐37900 MISCELLANEOUS INCOME ‐ ‐ 294 ‐ 768 ‐ 650‐39110 TRANSFER FROM GENERAL FUND ‐ ‐ ‐ ‐ ‐ 890,000 Total Revenues 849 1,710 52,556 25,760 26,574 923,780

EXPENDITURES

650‐51100‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 35,900 650‐51100‐1531 HEALTH INSURANCE ‐ RETIREES ‐ ‐ 72,941 25,600 25,496 31,200 650‐51300‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 61,500 650‐51600‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 101,500 650‐52100‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 550,500 650‐54700‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 103,150 650‐56200‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 33,250 Total Personnel Expenditures ‐ ‐ 72,941 25,600 25,496 917,000

650‐51100‐3490 PROFESSIONAL SERVICE ‐ OTHER 2,338 626 26 1,500 1,200 2,000 Total Contractual Services 2,338 626 26 1,500 1,200 2,000

650‐51100‐6120 EMPLOYEE RELATIONS ‐ 1,352 2,182 2,000 1,975 2,200 Total Other Expenditures ‐ 1,352 2,182 2,000 1,975 2,200

EXPENDITURES TOTAL $ 2,338 $ 1,978 $ 75,150 $ 29,100 $ 28,671 $ 921,200

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 139 POLICE PENSION FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 710

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ 298,672 $ 287,762 $ ‐ $‐ $‐ $‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 65,221 260,837 538,154 218,000 230,270 349,000 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers 70,000 85,000 398,550 455,000 459,681 450,800 Total 433,893 633,599 936,704 673,000 689,951 799,800

Expenditures and Other Uses: Personnel 147,509 212,059 221,418 165,000 166,135 248,436 Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services 32,604 42,838 31,996 43,550 30,141 102,650 Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures 38 ‐ ‐ 300 ‐ 300 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 180,151 254,897 253,414 208,850 196,276 351,386

Excess (Deficiency) of Revenues Over Expenditures 253,742 378,702 683,290 493,675 448,414

Estimated Beginning Cash & Investments Balance 7,787,735

Projected Ending Cash & Investments Balance $ 8,236,149

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 140 POLICE PENSION FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 710‐31105 MUNICIPAL CONTRIBUTION $ ‐ $ ‐ $ 398,550 $ 455,000 $ 459,681 $ 450,800 710‐31110 GENERAL PROPERTY TAX 298,672 287,762 ‐ ‐ ‐ ‐ 710‐37200 INTEREST INCOME 55,785 57,869 105,703 40,000 79,317 96,000 710‐37250 DIVIDEND INCOME 42,421 52,882 64,699 10,000 10,138 53,000 710‐37280 GAIN ON SALE OF SECURITIES (48,619) (80,704) 61,628 33,000 21,452 20,000 710‐37290 ADJUSTMENT TO MARKET VALUE (125,792) ‐ 136,374 ‐ ‐ ‐ 710‐37600 POLICE PENSION CONTRIBUTIONS 141,426 230,790 169,750 135,000 119,363 180,000 710‐39110 TRANSFER FROM GENERAL FUND 70,000 85,000 ‐ ‐ ‐ ‐ Total Revenues 433,893 633,599 936,704 673,000 689,951 799,800

EXPENDITURES

710‐53500‐1660 POLICE PENSION BENEFITS 147,509 212,059 221,418 165,000 166,135 248,436 Total Personnel Expenses 147,509 212,059 221,418 165,000 166,135 248,436

710‐53500‐3310 ACCOUNTANT SERVICE 2,800 2,250 2,000 2,500 2,200 2,200 710‐53500‐3330 LEGAL SERVICE 6,587 7,524 3,014 10,000 2,513 10,000 710‐53500‐3410 FINANCIAL SERVICE FEE 16,829 18,342 21,465 18,000 16,864 23,200 710‐53500‐3480 STATE FILING FEE 1,017 1,117 1,230 1,300 1,323 1,500 710‐53500‐3490 PROFESSIONAL SERVICE ‐ OTHER 2,204 11,514 626 6,000 2,243 60,000 710‐53500‐3510 POSTAGE ‐ 10 ‐ 50 20 50 710‐53500‐3610 DUES 795 795 795 800 795 800 710‐53500‐3620 TRAVEL 317 1,286 ‐ 1,400 1,200 1,400 710‐53500‐3630 TRAINING 2,055 ‐ 2,866 3,500 2,983 3,500 Total Contractual Services 32,604 42,838 31,996 43,550 30,141 102,650

710‐53500‐6290 MISCELLANEOUS EXPENSE 38 ‐ ‐ 300 ‐ 300 Total Other Expenditures 38 ‐ ‐ 300 ‐ 300

EXPENDITURES TOTAL $ 180,151 254,897$ 253,414$ $ 208,850 $ 196,276 $ 351,386

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 141 DUI FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 720

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ 3,588 3,129 1,600 2,171 3,000 User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues ‐ 13 90 40 48 60 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ 3,367 ‐ ‐ ‐ ‐ Total ‐ 6,968 3,219 1,640 2,219 3,060

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ ‐ ‐ ‐ ‐ ‐

Excess (Deficiency) of Revenues Over Expenditures ‐ 6,968 3,219 2,219 3,060

Estimated Beginning Cash & Investments Balance 12,474

Projected Ending Cash & Investments Balance $ 15,534

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 142 DUI FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 720‐35300 DUI FINES $ ‐ $ 3,588 $ 3,129 $ 1,600 $ 2,171 $ 3,000 720‐37200 INTEREST INCOME ‐ 13 90 40 48 60 720‐39110 TRANSFER FROM GENERAL FUND ‐ 3,367 ‐ ‐ ‐ ‐ Total Revenues ‐ 6,968 3,219 1,640 2,219 3,060

EXPENDITURES

EXPENDITURES TOTAL $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 143 FEDERAL POLICE ESCROW FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 730

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues ‐ ‐ ‐ 32,800 32,863 ‐ Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ ‐ ‐ 32,800 32,863 ‐

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ 32,800 32,800 ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ ‐ ‐ 32,800 32,800 ‐

Excess (Deficiency) of Revenues Over Expenditures ‐ ‐ ‐ 63 ‐

Estimated Beginning Cash & Investments Balance 63

Projected Ending Cash & Investments Balance $ 63

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 144 FEDERAL POLICE ESCROW FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 730‐37500 ASSET SEIZURES ‐ ‐ ‐ 32,800 32,848 ‐ Total Revenues ‐ ‐ ‐ 32,800 32,863 ‐

EXPENDITURES

730‐52100‐8400 VEHICLE ‐ ‐ ‐ 32,800 32,800 ‐ Total Fixed Assets ‐ ‐ ‐ 32,800 32,800 ‐

EXPENDITURES TOTAL $ ‐ $ ‐ $ ‐ $ 32,800 $ 32,800 $ ‐

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 145 LOCAL POLICE ESCROW FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 740

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 17,082 28,022 8,445 35 8,428 25 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ 403 ‐ ‐ ‐ ‐ Total 17,082 28,425 8,445 35 8,428 25

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ 5,000 2,200 ‐ ‐ Supplies ‐ 9,983 5,804 700 ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures ‐ 26,433 90 100 954 ‐ Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ 5,000 2,900 ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ 36,416 10,894 8,000 3,854 ‐

Excess (Deficiency) of Revenues Over Expenditures 17,082 (7,991) (2,449) 4,574 25

Estimated Beginning Cash & Investments Balance 9,896

Projected Ending Cash & Investments Balance $ 9,921

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 146 LOCAL POLICE ESCROW FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 740‐37200 INTEREST INCOME $ ‐ $ 17 $ 76 $ 35 $ 24 $ 25 740‐37500 ASSET SEIZURES ‐ 25,405 8,369 ‐ 8,404 ‐ 740‐37900 MISC INCOME 17,082 2,600 ‐ ‐ ‐ ‐ 740‐39730 TRANSFER FROM FEDERAL ESCROW ‐ 403 ‐ ‐ ‐ ‐ Total Revenues 17,082 28,425 8,445 35 8,428 25

EXPENDITURES

740‐52100‐3490 PROFESSIONAL SERVICE ‐ OTHER ‐ ‐ 3,500 1,400 ‐ ‐ 740‐52100‐3630 TRAINING ‐ ‐ 1,500 800 ‐ ‐ Total Contractual Services ‐ ‐ 5,000 2,200 ‐ ‐

740‐52100‐4520 OPERATING SUPPLIES ‐ ‐ 884 300 ‐ ‐ 740‐52100‐4528 POLICE SUPPLIES ‐ ‐ 240 100 ‐ ‐ 740‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ 9,983 4,680 300 ‐ ‐ Total Supplies ‐ 9,983 5,804 700 ‐ ‐

740‐52100‐6600 RELEASE OF SEIZED FUNDS ‐ 26,433 90 100 954 ‐ Total Other Expenditures ‐ 26,433 90 100 954 ‐

740‐52100‐8400 VEHICLE ‐ ‐ ‐ 5,000 2,900 ‐ Total Fixed Assets ‐ ‐ ‐ 5,000 2,900 ‐

EXPENDITURES TOTAL $ ‐ $ 36,416 $ 10,894 $ 8,000 $ 3,854 $ ‐

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 147 CEMETERY TRUST FUND SUMMARY VILLAGE OF GLEN CARBON, IL FISCAL YEAR 2019 Fund # 780

ACTUAL CURRENT FISCAL YEAR * BUDGET FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019 Revenues and Other Sources: Taxes$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐ Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐ Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐ User Charges ‐ ‐ ‐ ‐ ‐ ‐ Other Revenues 4 40 10 8 6 10 Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐ Interfund Transfers ‐ 500 ‐ ‐ ‐ ‐ Total 4 540 10 8 6 10

Expenditures and Other Uses: Personnel ‐ ‐ ‐ ‐ ‐ ‐ Utilities ‐ ‐ ‐ ‐ ‐ ‐ Contractual Services ‐ ‐ ‐ ‐ ‐ ‐ Supplies ‐ ‐ ‐ ‐ ‐ ‐ Special Commodities ‐ ‐ ‐ ‐ ‐ ‐ Other Expenditures 157 150 150 200 133 200 Debt Service ‐ ‐ ‐ ‐ ‐ ‐ Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ Total 157 150 150 200 133 200

Excess (Deficiency) of Revenues Over Expenditures (153) 390 (140) (127) (190)

Estimated Beginning Cash & Investments Balance 2,974

Projected Ending Cash & Investments Balance $ 2,784

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 - December 31st, 2018.

11/09/2018 Page 148 CEMETERY TRUST FUND FUND DETAIL FISCAL YEAR 2019

ACTUAL CURRENT FISCAL YEAR * BUDGET Account # Account Name FYE 2016 FYE 2017 FYE 2018 BUDGET PROJECTED FY 2019

REVENUES 780‐37200 INTEREST INCOME $ 4 $ 40 $ 10 $ 8 $ 6 $ 10 780‐39210 TRANSFER FROM CEMETERY ‐ 500 ‐ ‐ ‐ ‐ Total Revenues 4 540 10 8 6 10

EXPENDITURES

780‐54800‐6290 MISCELLANEOUS EXPENSE 157 150 150 200 133 200 Total Other Expenditures 157 150 150 200 133 200

EXPENDITURES TOTAL $ 157 $ 150 $ 150 $ 200 $ 133 $ 200

* The Village transitioned to a "calendar year" based fiscal year in 2018. An 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/09/2018 Page 149 APPENDIX COMMONLY USED MUNICIPAL ACRONYMS

TERM STANDS FOR AA Affirmative Action ACA Affordable Care Act ADA American with Disabilities Act AP Accounts Payable APT Association of Public Treasurers AR Accounts Receivable ARC Addressing Residential Concerns BDT Business District Tax CGFA Illinois Commission on Government Forecasting and Accountability CIP Capital Improvement Plan COLA Cost of Living Allowance EDC Economic Development Commision EOC Emergency Operations Center EAV Equalized Assessment Valuations ESDA Emergency Services and Disaster Agency FOIA Freedom of Information Act FOP Fraternal Order of Police FTE Full Time Equivalent FY Fiscal Year FYE Fiscal Year End GAAP Generally Accepted Accounting Principles GAAS Generally Accepted Auditing Standards GAGAS Generally Accepted Government Auditing Standards GAO U.S. Governmental Accountability Office GASB Governmental Accounting Standards Board GFOA Government Finance Officers Association GIS Geospatial Information Systems HUD U.S. Department of Housing and Urban Development IDNR Illinois Department of Natural Resources IDOL Illinois Department of Labor IDOR Illinois Department of Revenue IDOT Illinois Department of Transportation IGFOA Illinois Government Finance Officers Association ILCC Illinois Liquor Control Commerce ILCMA Illinois City/County Mgmt. Association IML Illinois Municipal League IMRF Illinois Municipal Retirement Fund IMTA Illinois Municipal Treasurers Association IOC Office of the Comptroller IPRA Illinois Parks and Recreation Association ISP Illinois State Police IT Information Technology MEPRD Metro‐East Park and Recreation District MFT Motor Fuel Tax MRGF Municipal Revenue Growth Factor NEO Neighborhood Expert Officer OPEB Other Post‐Employment Benefits PBPA Police Benevolent Protection Association PW Public Works RFP Request for Proposal RFQ Request for Qualifications STP Surface Transportation Program SWIDA Southwestern Illinois Development Authority TIF Tax Increment Financing TRE Office of State Treasurer USW United Steel Workers

11/09/2018 Page 150 Chart of Accounts Report Glen Carbon, IL

Revenue Accounts: (199) Fund: 110 - GENERAL FUND Accounts: (57) Accounts: (57) 110-31110 GENERAL PROPERTY TAX 110-36430 COPY / FAX 110-31120 POLICE PROTECTION 110-36440 PUBLICATIONS 110-31130 EMERGENCY SERVICE 110-36450 ADMINISTRATIVE / DOCUMENTATION 110-31140 PROPERTY TAX - POLICE PENSION 110-36460 SERVICE CHARGE - OTHER 110-32100 BUSINESS LICENSE 110-37000 DEVELOPMENT OTHER 110-32200 LIQUOR LICENSE 110-37100 OVER/SHORT 110-32400 FRANCHISE LICENSE / FEE 110-37200 INTEREST INCOME 110-33100 ZONING PERMIT / FEES 110-37290 ADJUSTMENT TO MARKET VALUE 110-33200 SITE PLAN PERMIT / FEES 110-37300 RENTAL INCOME 110-33400 BUILDING PERMIT / FEES 110-37400 DONATIONS 110-33600 RENTAL PERMIT / FEES 110-37401 SPONSORSHIPS 110-33800 INFRASTRUCTURE INSP & OBS FEE 110-37402 MEMORIALS 110-33900 PERMITS / FEES - OTHER 110-37700 INTERGOVERNMENTAL AGREEMENT 110-34110 INCOME TAX 110-37800 PROMOTIONAL SALES 110-34120 PERSONAL PROPERTY REP TAX 110-37900 MISCELLANEOUS INCOME 110-34140 SALES TAX 110-37910 TICKET SALES 110-34150 LOCAL USE SALES TAX 110-38155 LEASE/PURCHASE PROCEEDS 110-34160 BD SALES TAX 110-38200 PROCEEDS - FIXED ASSETS SALES 110-34170 MUNI AUTO RENTAL TAX 110-39110 TRANSFER FROM GENERAL FUND 110-34190 TELECOMMUNICATIONS TAX 110-39210 TRANSFER FROM CEMETERY 110-34210 STATE GRANTS 110-39220 TRANSFER FROM TOURISM 110-34310 FEDERAL GRANTS 110-39242 TRANSFER FROM TORT LIABILITY 110-34910 GRANTS - OTHER 110-39250 TRANSFER FROM MFT 110-35100 COURT FINES 110-39280 TRANSFER FROM HOUSING PROGRAM 110-35200 TOWING FEES 110-39310 TRANSFER FROM PARKS CPT'L EXP FUND 110-35350 TRAFFIC TICKETS - SUPERVISION 110-39510 TRANSFER FROM WATER 110-35600 RESTITUTION / FEES / OTHER 110-39520 TRANSFER FROM SEWER 110-35900 FINES - OTHER 110-39540 TRANSFER FROM REFUSE 110-36100 POOL ADMISSION FEE

Fund: 210 - CEMETERY Accounts: (4) Accounts: (4) 210-36320 GRAVE LOT SALES 210-37200 INTEREST INCOME 210-36330 GRAVE SERVICE FEES 210-37900 MISCELLANEOUS INCOME

Fund: 220 - TOURISM Accounts: (3) Accounts: (3) 220-31240 TOURISM TAX 220-37800 PROMOTIONAL SALES 220-37200 INTEREST INCOME

Fund: 225 - COMMUNITY EVENTS Accounts: (9) Accounts: (9) 225-37200 INTEREST INCOME 225-37910 TICKET SALES 225-37400 DONATIONS 225-37911 BOOTH FEES 225-37401 SPONSORSHIPS 225-37912 VENDOR SALES 225-37800 PROMOTIONAL SALES 225-39110 TRANSFER IN FROM GENERAL FUND 225-37900 MISCELLANEOUS INCOME

Fund: 242 - TORT LIABILITY Accounts: (3) Accounts: (3) 242-31110 GENERAL PROPERTY TAX 242-37750 INSURANCE CLAIMS 242-37200 INTEREST INCOME

11/09/2018 Page 151 Chart of Accounts Report Fund: 250 - MOTOR FUEL TAX Accounts: (4) Accounts: (4) 250-34130 MOTOR FUEL TAX 250-37200 INTEREST INCOME 250-34310 FEDERAL GRANTS 250-37290 ADJUSTMENT TO MARKET VALUE

Fund: 260 - CENTER GROVE BUS DISTRICT Accounts: (5) Accounts: (5) 260-34140 SALES TAX 260-38160 BOND PREMIUM AMORTIZATION 260-34160 BD SALES TAX 260-39110 TRANSFER IN FROM GENERAL FUND 260-37200 INTEREST INCOME

Fund: 270 - CAPITAL EXPENDITURES FUND Accounts: (13) Accounts: (13) 270-31110 GENERAL PROPERTY TAX 270-37200 INTEREST INCOME 270-33414 OFF SITE RD IMPRV / SAVANNAH 270-37290 ADJUSTMENT TO MARKET VALUE 270-34190 TELECOMMUNICATIONS TAX 270-37700 INTERGOVERNMENTAL AGREEMENT 270-34210 STATE GRANTS 270-37900 MISCELLANEOUS INCOME 270-34310 FEDERAL GRANTS 270-39110 TRANSFER IN FROM GENERAL FUND 270-34410 ROAD IMPROVEMENT FEE 270-39310 TRANSFER FROM PARKS CPTL EXP FUND 270-34910 GRANTS - OTHER

Fund: 275 - NON-HOME RULE SALES TAX Accounts: (4) Accounts: (4) 275-34145 NON-HOME RULE SALES TAX 275-37700 INTERGOVERNMENTAL AGREEMENT 275-37200 INTEREST INCOME 275-38100 BOND PROCEEDS

Fund: 280 - HOUSING ASSISTANCE PROG Accounts: (2) Accounts: (2) 280-37200 INTEREST INCOME 280-39110 TRANSFER FROM GENERAL FUND

Fund: 290 - SOCIAL SECURITY/MEDICARE Accounts: (2) Accounts: (2) 290-31110 GENERAL PROPERTY TAX 290-37200 INTEREST INCOME

Fund: 291 - IMRF FUND Accounts: (2) Accounts: (2) 291-31110 GENERAL PROPERTY TAX 291-37200 INTEREST INCOME

Fund: 310 - PARKS CAPITAL EXPENDITURES FUND Accounts: (10) Accounts: (10) 310-32900 DEVELOPMENT FEES 310-37200 INTEREST INCOME 310-33100 ZONING PERMIT/FEES 310-37300 RENTAL INCOME 310-34190 TELECOMMUNICATIONS TAX 310-37400 DONATIONS 310-34210 STATE GRANTS 310-39110 TRANSFER FROM GENERAL FUND 310-34910 GRANTS - OTHER 310-39310 TRANSFER FROM PARKS CPT'L EXP FUND

Fund: 380 - RTE 157 BUSINESS DISTRICT Accounts: (3) Accounts: (3) 380-34140 SALES TAX 380-37200 INTEREST INCOME 380-34160 BD SALES TAX

Fund: 391 - TIF #1 DISTRICT Accounts: (2) Accounts: (2) 391-31110 GENERAL PROPERTY TAX 391-37200 INTEREST INCOME

Fund: 420 - GO BOND - 2011A REFUNDING Accounts: (2) Accounts: (2) 420-31110 GENERAL PROPERTY TAX 420-37200 INTEREST INCOME

Fund: 421 - GO BOND - 2011B REF 2002 Accounts: (5) Accounts: (5) 421-31110 GENERAL PROPERTY TAX 421-39510 TRANSFER FROM WATER FUND 421-37200 INTEREST INCOME 421-39520 TRANSFER FROM SEWER FUND 421-38160 BOND PREMIUM AMORTIZATION

11/09/2018 Page 152 Chart of Accounts Report Fund: 510 - WATER Accounts: (17) Accounts: (17) 510-35400 FORFEITS 510-36460 SERVICE CHARGE - OTHER 510-36110 SALES 510-36465 WATER REFUND BAL 510-36120 WATER SERVICE CHARGE 510-37200 INTEREST INCOME 510-36130 TAP-ON FEES 510-37300 RENTAL INCOME 510-36140 WATER DISCONNECT / TURN-ON FEE 510-37900 MISCELLANEOUS INCOME 510-36190 WATER ASSESSMENT 510-38200 PROCEEDS - FIXED ASSETS SALES 510-36291 ARREARAGE 510-38220 GAIN ON SALE OF FIXED ASSETS 510-36299 ENTERPRISE PENALTIES 510-38300 PROCEEDS - LOAN 510-36450 ADMINISTRATIVE / DOCUMENTATION

Fund: 515 - WATER CAPITAL Accounts: (7) Accounts: (7) 515-34910 GRANTS - OTHER 515-38300 PROCEEDS - LOAN 515-36110 SALES 515-39391 TRANSFER FROM TIF 515-36130 TAP-ON FEES 515-39510 TRANSFER FROM WATER 515-37200 INTEREST INCOME

Fund: 520 - SEWER Accounts: (13) Accounts: (13) 520-35400 FORFEITS 520-36450 ADMINISTRATIVE / DOCUMENTATION 520-36130 TAP-ON FEES 520-36460 SERVICE CHARGE - OTHER 520-36210 SEWER SERVICE 520-37200 INTEREST INCOME 520-36290 SEWER ASSESSMENT 520-37300 RENTAL INCOME 520-36291 ARREARAGE 520-37900 MISCELLANEOUS INCOME 520-36292 SEWER ASSESSMENT - SAVANNAH X'NG 520-38200 PROCEEDS - FIXED ASSETS SALES 520-36299 ENTERPRISE PENALTIES

Fund: 525 - SEWER CAPITAL Accounts: (5) Accounts: (5) 525-36130 TAP-ON FEES 525-38300 PROCEEDS - LOAN 525-37200 INTEREST INCOME 525-39520 TRANSFER FROM SEWER 525-37400 DONATIONS

Fund: 540 - REFUSE COLLECTION Accounts: (3) Accounts: (3) 540-36310 GARBAGE SERVICE 540-37200 INTEREST INCOME 540-36450 ADMINISTRATIVE / DOCUMENTATION

Fund: 650 - INTERNAL SERVICE FUND Accounts: (3) Accounts: (3) 650-37200 INTEREST INCOME 650-37900 MISCELLANEOUS INCOME 650-37605 RETIREE / COBRA CONTRIBUTIONS

Fund: 710 - POLICE PENSION Accounts: (8) Accounts: (8) 710-31105 MUNICIPAL CONTRIBUTIONS 710-37280 GAIN ON SALE OF SECURITIES 710-31110 GENERAL PROPERTY TAX 710-37290 ADJUSTMENT TO MARKET VALUE 710-37200 INTEREST INCOME 710-37600 POLICE PENSION CONTRIBUTIONS 710-37250 DIVIDEND INCOME 710-39110 TRANSFER FROM GENERAL FUND

Fund: 720 - DUI Accounts: (3) Accounts: (3) 720-35300 DUI FINES 720-39110 TRANSFER IN FROM GENERAL FUND 720-37200 INTEREST INCOME

Fund: 730 - FEDERAL POLICE ESCROW Accounts: (3) Accounts: (3) 730-37200 INTEREST INCOME 730-37900 MISCELLANEOUS INCOME 730-37500 ASSET SEIZURES

Fund: 740 - LOCAL POLICE ESCROW Accounts: (5) Accounts: (5) 740-37200 INTEREST INCOME 740-37500 ASSET SEIZURES

11/09/2018 Page 153 Chart of Accounts Report 740-37900 MISCELLANEOUS INCOME 740-39730 TRANSFER FROM FEDERAL ESCROW 740-39110 TRANSFER FROM GENERAL FUND

Fund: 780 - CEMETERY TRUST Accounts: (2) Accounts: (2) 780-37200 INTEREST INCOME 780-39210 TRANSFER FROM CEMETERY

Expense Accounts: (940) Fund: 110 - GENERAL FUND Accounts: (574) Department: 51100 - ADMINISTRATION Accounts: (54) 110-51100-1210 SALARIES 110-51100-3610 DUES 110-51100-1230 OVERTIME 110-51100-3620 TRAVEL 110-51100-1410 ELECTED OFFICIALS SALARY 110-51100-3621 MEETINGS 110-51100-1510 LIFE INSURANCE 110-51100-3630 TRAINING 110-51100-1520 DISABILITY INSURANCE 110-51100-3650 PUBLICATIONS 110-51100-1530 HEALTH INSURANCE 110-51100-3810 SHORT TERM RENTAL 110-51100-1540 WORKERS COMPENSATION 110-51100-4210 MAINT SUPPLIES - EQUIP IT 110-51100-1550 UNEMPLOYMENT INSURANCE 110-51100-4510 OFFICE SUPPLIES 110-51100-1790 BENEFITS - OTHER 110-51100-4520 OPERATING SUPPLIES 110-51100-3130 MAINT SERVICE - VEHICLE 110-51100-4525 MEDICAL SUPPLIES 110-51100-3210 MAINT SERVICE - EQUIP IT 110-51100-4550 AUTOMOTIVE FUEL / OIL 110-51100-3220 MAINT SERVICE - EQUIP COMM 110-51100-4590 GENERAL SUPPLIES 110-51100-3230 MAINT SERVICE - EQUIP OFFICE 110-51100-4620 SMALL EQUIPMENT - IT 110-51100-3310 ACCOUNTANT SERVICE 110-51100-4630 SMALL EQUIPMENT - OFFICE 110-51100-3320 ENGINEERING SERVICE 110-51100-4710 BOOKS 110-51100-3330 LEGAL SERVICE 110-51100-4720 PERIODICALS 110-51100-3340 CONSULTING SERVICE 110-51100-4790 PRINT MATERIALS - OTHER 110-51100-3360 MEDICAL SERVICE 110-51100-6110 COMMUNITY RELATIONS 110-51100-3490 PROFESSIONAL SERVICE - OTHER 110-51100-6120 EMPLOYEE RELATIONS 110-51100-3510 POSTAGE 110-51100-6280 CITY PLANNING 110-51100-3520 TELEPHONE 110-51100-6290 MISCELLANEOUS EXPENSE 110-51100-3530 INTERNET SERVICE PROVIDER 110-51100-6510 DEPRECIATION 110-51100-3540 EMAIL HOSTING 110-51100-7100 PRINCIPAL PAYMENT 110-51100-3550 PUBLISHING 110-51100-7200 INTEREST EXPENSE 110-51100-3560 PRINTING 110-51100-8100 LAND 110-51100-3566 COPIES 110-51100-8350 EQUIPMENT - IT 110-51100-3590 COMMUNICATIONS - OTHER 110-51100-8360 EQUIPMENT - OFFICE

Department: 51300 - FINANCE Accounts: (46) 110-51300-1210 SALARIES 110-51300-3640 TUITION REIMBURSEMENT 110-51300-1230 OVERTIME 110-51300-3650 PUBLICATIONS 110-51300-1510 LIFE INSURANCE 110-51300-3810 SHORT TERM RENTAL 110-51300-1520 DISABILITY INSURANCE 110-51300-4210 MAINT SUPPLIES - EQUIP IT 110-51300-1530 HEALTH INSURANCE 110-51300-4220 MAINT SUPPLIES - EQUIP COMM 110-51300-1540 WORKERS COMPENSATION 110-51300-4230 MAINT SUPPLIES - EQUIP OFFICE 110-51300-1550 UNEMPLOYMENT INSURANCE 110-51300-4510 OFFICE SUPPLIES 110-51300-1790 BENEFITS - OTHER 110-51300-4520 OPERATING SUPPLIES 110-51300-3210 MAINT SERVICE - EQUIP IT 110-51300-4540 JANITORIAL SUPPLIES 110-51300-3220 MAINT SERVICE - EQUIP COMM 110-51300-4590 GENERAL SUPPLIES 110-51300-3230 MAINT SERVICE - EQUIP OFFICE 110-51300-4610 SMALL EQUIPMENT - GENERAL 110-51300-3360 MEDICAL SERVICE 110-51300-4620 SMALL EQUIPMENT - IT 110-51300-3490 PROFESSIONAL SERVICE - OTHER 110-51300-4630 SMALL EQUIPMENT - OFFICE 110-51300-3510 POSTAGE 110-51300-4670 SMALL EQUIPMENT - FURNITURE 110-51300-3520 TELEPHONE 110-51300-4710 BOOKS 110-51300-3530 INTERNET SERVICE PROVIDER 110-51300-4790 PRINT MATERIALS - OTHER 110-51300-3540 EMAIL HOSTING 110-51300-6110 COMMUNITY RELATIONS 110-51300-3550 PUBLISHING 110-51300-6120 EMPLOYEE RELATIONS 110-51300-3560 PRINTING 110-51300-6290 MISCELLANEOUS EXPENSE 110-51300-3566 COPIES 110-51300-6510 DEPRECIATION 110-51300-3610 DUES 110-51300-7100 PRINCIPAL PAYMENT 110-51300-3620 TRAVEL 110-51300-7201 INTEREST PAYMENT 110-51300-3630 TRAINING

11/09/2018 Page 154 Chart of Accounts Report 110-51300-8350 EQUIPMENT - IT

Department: 51400 - CLERK Accounts: (51) 110-51400-1210 SALARIES 110-51400-3630 TRAINING 110-51400-1230 OVERTIME 110-51400-3640 TUITION REIMBURSEMENT 110-51400-1410 ELECTED OFFICIALS SALARY 110-51400-3650 PUBLICATIONS 110-51400-1510 LIFE INSURANCE 110-51400-3810 SHORT TERM RENTAL 110-51400-1520 DISABILITY INSURANCE 110-51400-4120 MAINT SUPPLIES - EQUIPMENT 110-51400-1530 HEALTH INSURANCE 110-51400-4210 MAINT SUPPLIES - EQUIP IT 110-51400-1540 WORKERS COMPENSATION 110-51400-4220 MAINT SUPPLIES - EQUIP COMM 110-51400-1550 UNEMPLOYMENT INSURANCE 110-51400-4230 MAINT SUPPLIES - EQUIP OFFICE 110-51400-1790 BENEFITS - OTHER 110-51400-4510 OFFICE SUPPLIES 110-51400-3120 MAINT SERVICE - EQUIPMENT 110-51400-4525 MEDICAL SUPPLIES 110-51400-3210 MAINT SERVICE - EQUIP IT 110-51400-4540 JANITORIAL SUPPLIES 110-51400-3220 MAINT SERVICE - EQUIP COMM 110-51400-4590 GENERAL SUPPLIES 110-51400-3230 MAINT SERVICE - EQUIP OFFICE 110-51400-4610 SMALL EQUIPMENT - GENERAL 110-51400-3290 MAINT SERVICE - OTHER 110-51400-4620 SMALL EQUIPMENT - IT 110-51400-3330 LEGAL SERVICE 110-51400-4630 SMALL EQUIPMENT - OFFICE 110-51400-3360 MEDICAL SERVICE 110-51400-4670 SMALL EQUIPMENT - FURNITURE 110-51400-3490 PROFESSIONAL SERVICE - OTHER 110-51400-4710 BOOKS 110-51400-3510 POSTAGE 110-51400-4790 PRINT MATERIALS - OTHER 110-51400-3520 TELEPHONE 110-51400-4810 AUDIO 110-51400-3530 INTERNET SERVICE PROVIDER 110-51400-6110 COMMUNITY RELATIONS 110-51400-3540 EMAIL HOSTING 110-51400-6120 EMPLOYEE RELATIONS 110-51400-3550 PUBLISHING 110-51400-6290 MISCELLANEOUS EXPENSE 110-51400-3560 PRINTING 110-51400-6510 DEPRECIATION 110-51400-3566 COPIES 110-51400-8350 EQUIPMENT - IT 110-51400-3610 DUES 110-54100-3566 COPIES 110-51400-3620 TRAVEL

Department: 51600 - BUILDING & ZONING Accounts: (74) 110-51600-1210 SALARIES 110-51600-3560 PRINTING 110-51600-1230 OVERTIME 110-51600-3566 COPIES 110-51600-1510 LIFE INSURANCE 110-51600-3610 DUES 110-51600-1520 DISABILITY INSURANCE 110-51600-3620 TRAVEL 110-51600-1530 HEALTH INSURANCE 110-51600-3621 MEETINGS 110-51600-1540 WORKERS COMPENSATION 110-51600-3630 TRAINING 110-51600-1550 UNEMPLOYMENT INSURANCE 110-51600-3650 PUBLICATIONS 110-51600-1710 CLOTHING ALLOWANCE 110-51600-3690 PROFESSIONAL DEVELOPMENT - OTHER 110-51600-1790 BENEFITS - OTHER 110-51600-3810 SHORT TERM RENTAL 110-51600-2010 UTILITIES 110-51600-4110 MAINT SUPPLIES - BUILDING 110-51600-2020 STREET LIGHTING 110-51600-4120 MAINT SUPPLIES - EQUIPMENT 110-51600-3110 MAINT SERVICE-BUILDING 110-51600-4130 MAINT SUPPLIES - VEHICLE 110-51600-3120 MAINT SERVICE - EQUIPMENT 110-51600-4140 MAINT SUPPLIES - GROUNDS 110-51600-3130 MAINT SERVICE - VEHICLE 110-51600-4210 MAINT SUPPLIES - EQUIP IT 110-51600-3140 MAINT SERVICE - GROUNDS 110-51600-4220 MAINT SUPPLIES - EQUIP COMM 110-51600-3210 MAINT SERVICE - EQUIP IT 110-51600-4230 MAINT SUPPLIES - EQUIP OFFICE 110-51600-3230 MAINT SERVICE - EQUIP OFFICE 110-51600-4290 MAINT SUPPLIES - OTHER 110-51600-3290 MAINT SERVICE - OTHER 110-51600-4510 OFFICE SUPPLIES 110-51600-3320 ENGINEERING SERVICE 110-51600-4520 OPERATING SUPPLIES 110-51600-3330 LEGAL SERVICE 110-51600-4525 MEDICAL SUPPLIES 110-51600-3340 CONSULTING SERVICE 110-51600-4530 SMALL TOOLS 110-51600-3350 ARCHITECT SERVICE 110-51600-4540 JANITORIAL SUPPLIES 110-51600-3360 MEDICAL SERVICE 110-51600-4550 AUTOMOTIVE FUEL / OIL 110-51600-3370 JANITORAL SERVICE 110-51600-4560 CHEMICALS 110-51600-3400 PROFESSIONAL SERVICE - INSPECTION FEE 110-51600-4580 UNIFORMS 110-51600-3490 PROFESSIONAL SERVICE - OTHER 110-51600-4590 GENERAL SUPPLIES 110-51600-3510 POSTAGE 110-51600-4610 SMALL EQUIPMENT - GENERAL 110-51600-3520 TELEPHONE 110-51600-4620 SMALL EQUIPMENT - IT 110-51600-3530 INTERNET SERVICE PROVIDER 110-51600-4630 SMALL EQUIPMENT - OFFICE 110-51600-3540 EMAIL HOSTING 110-51600-4660 SMALL EQUIPMENT - VEHICLE 110-51600-3550 PUBLISHING 110-51600-4670 SMALL EQUIPMENT - FURNITURE

11/09/2018 Page 155 Chart of Accounts Report 110-51600-4710 BOOKS 110-51600-6510 DEPRECIATION 110-51600-4720 PERIODICALS 110-51600-8100 LAND 110-51600-4790 PRINT MATERIALS - OTHER 110-51600-8200 BUILDING 110-51600-6110 COMMUNITY RELATIONS 110-51600-8300 EQUIPMENT 110-51600-6120 EMPLOYEE RELATIONS 110-51600-8360 EQUIPMENT - OFFICE 110-51600-6290 MISCELLANEOUS EXPENSE 110-51600-8400 VEHICLE

Department: 52100 - POLICE Accounts: (77) 110-52100-1210 SALARIES 110-52100-4110 MAINT SUPPLIES - BUILDING 110-52100-1230 OVERTIME 110-52100-4120 MAINT SUPPLIES - EQUIPMENT 110-52100-1510 LIFE INSURANCE 110-52100-4130 MAINT SUPPLIES - VEHICLE 110-52100-1520 DISABILITY INSURANCE 110-52100-4140 MAINT SUPPLIES - GROUNDS 110-52100-1530 HEALTH INSURANCE 110-52100-4210 MAINT SUPPLIES - EQUIP IT 110-52100-1540 WORKERS COMPENSATION 110-52100-4220 MAINT SUPPLIES - EQUIP COMM 110-52100-1550 UNEMPLOYMENT INSURANCE 110-52100-4230 MAINT SUPPLIES - EQUIP OFFICE 110-52100-1710 UNIFORM/CLOTHING ALLOWANCE 110-52100-4290 MAINT SUPPLIES - OTHER 110-52100-1790 BENEFITS - OTHER 110-52100-4510 OFFICE SUPPLIES 110-52100-2010 UTILITIES 110-52100-4520 OPERATING SUPPLIES 110-52100-3110 MAINT SERVICE - BUILDING 110-52100-4525 MEDICAL SUPPLIES 110-52100-3120 MAINT SERVICE - EQUIPMENT 110-52100-4528 POLICE SUPPLIES 110-52100-3130 MAINT SERVICE - VEHICLE 110-52100-4540 JANITORIAL SUPPLIES 110-52100-3210 MAINT SERVICE - EQUIP IT 110-52100-4550 AUTOMOTIVE FUEL / OIL 110-52100-3220 MAINT SERVICE - EQUIP COMM 110-52100-4580 UNIFORMS 110-52100-3230 MAINT SERVICE - EQUIP OFFICE 110-52100-4590 GENERAL SUPPLIES 110-52100-3360 MEDICAL SERVICE 110-52100-4610 SMALL EQUIPMENT - GENERAL 110-52100-3364 MEDICAL SERVICES - DETAINEE 110-52100-4620 SMALL EQUIPMENT - IT 110-52100-3370 JANITORIAL SERVICE 110-52100-4630 SMALL EQUIPMENT - OFFICE 110-52100-3381 PERMITS/FEES 110-52100-4640 SMALL EQUIPMENT - COMMUNICATIONS 110-52100-3390 LABORATORY SERVICE 110-52100-4650 SMALL EQUIPMENT - BUILDING 110-52100-3490 PROFESSIONAL SERVICE - OTHER 110-52100-4660 SMALL EQUIPMENT - VEHICLE 110-52100-3510 POSTAGE 110-52100-4670 SMALL EQUIPMENT - FURNITURE 110-52100-3520 TELEPHONE 110-52100-4730 SUBSCRIPTIONS 110-52100-3525 CELL PHONE 110-52100-4790 PRINT MATERIALS - OTHER 110-52100-3530 INTERNET SERVICE PROVIDER 110-52100-4830 ELECTRONIC FORMATS 110-52100-3540 EMAIL HOSTING 110-52100-6110 COMMUNITY RELATIONS 110-52100-3550 PUBLISHING 110-52100-6120 EMPLOYEE RELATIONS 110-52100-3560 PRINTING 110-52100-6290 MISCELLANEOUS EXPENSE 110-52100-3566 COPIES 110-52100-6510 DEPRECIATION 110-52100-3570 IMAGING 110-52100-7100 PRINCIPAL PAYMENT 110-52100-3590 COMMUNICATIONS - OTHER 110-52100-7200 INTEREST EXPENSE 110-52100-3610 DUES 110-52100-8200 BUILDING 110-52100-3620 TRAVEL 110-52100-8300 EQUIPMENT 110-52100-3621 MEETINGS 110-52100-8350 EQUIPMENT - IT 110-52100-3630 TRAINING 110-52100-8360 EQUIPMENT - OFFICE 110-52100-3640 TUITION REIMBURSEMENT 110-52100-8400 VEHICLE 110-52100-3650 PUBLICATIONS 110-52100-8700 FURNITURE 110-52100-3810 SHORT TERM RENTAL

Department: 52200 - POLICE COMMISSION Accounts: (11) 110-52200-3330 LEGAL SERVICE 110-52200-3620 TRAVEL 110-52200-3490 PROFESSIONAL SERVICE - OTHER 110-52200-3630 TRAINING 110-52200-3510 POSTAGE 110-52200-4510 OFFICE SUPPLIES 110-52200-3540 EMAIL HOSTING 110-52200-4670 SMALL EQUIPMENT - FURNITURE 110-52200-3550 PUBLISHING 110-52200-6290 MISCELLANEOUS EXPENSE 110-52200-3610 DUES

Department: 53100 - SENIOR CITIZEN Accounts: (51) 110-53100-1210 SALARIES 110-53100-3110 MAINT SERVICE - BUILDING 110-53100-1230 OVERTIME 110-53100-3120 MAINT SERVICE - EQUIPMENT 110-53100-1540 WORKERS COMPENSATION 110-53100-3130 MAINT SERVICE - VEHICLE 110-53100-1550 UNEMPLOYMENT INSURANCE 110-53100-3140 MAINT SERVICE - GROUNDS 110-53100-2010 UTILITIES 110-53100-3210 MAINT SERVICE - EQUIP IT

11/09/2018 Page 156 Chart of Accounts Report 110-53100-3290 MAINT SERVICE - OTHER 110-53100-4525 MEDICAL SUPPLIES 110-53100-3360 MEDICAL SERVICE 110-53100-4540 JANITORIAL SUPPLIES 110-53100-3370 JANITORIAL SERVICE 110-53100-4550 AUTOMOTIVE FUEL / OIL 110-53100-3490 PROFESSIONAL SERVICE - OTHER 110-53100-4580 UNIFORMS 110-53100-3510 POSTAGE 110-53100-4590 GENERAL SUPPLIES 110-53100-3520 TELEPHONE 110-53100-4610 SMALL EQUIPMENT - GENERAL 110-53100-3540 EMAIL HOSTING 110-53100-4620 SMALL EQUIPMENT - IT 110-53100-3550 PUBLISHING 110-53100-4630 SMALL EQUIPMENT - OFFICE 110-53100-3560 PRINTING 110-53100-4640 SMALL EQUIPMENT - COMMUNICATIONS 110-53100-3610 DUES 110-53100-4650 SMALL EQUIPMENT - BUILDING 110-53100-3620 TRAVEL 110-53100-4670 SMALL EQUIPMENT - FURNITURE 110-53100-3630 TRAINING 110-53100-4720 PERIODICALS 110-53100-3810 SHORT TERM RENTAL 110-53100-4790 PRINT MATERIALS - OTHER 110-53100-3930 BLANKET/GENERAL INSURANCE 110-53100-4890 NON-PRINT MATERIALS - OTHER 110-53100-4110 MAINT SUPPLIES - BUILDING 110-53100-6110 COMMUNITY RELATIONS 110-53100-4120 MAINT SUPPLIES - EQUIPMENT 110-53100-6120 EMPLOYEE RELATIONS 110-53100-4140 MAINT SUPPLIES - GROUNDS 110-53100-6290 MISCELLANEOUS EXPENSE 110-53100-4210 MAINT SUPPLIES - EQUIP IT 110-53100-6510 DEPRECIATION 110-53100-4220 MAINT SUPPLIES - EQUIP COMM 110-53100-8300 EQUIPMENT 110-53100-4510 OFFICE SUPPLIES 110-53100-8700 FURNITURE 110-53100-4520 OPERATING SUPPLIES

Department: 54700 - STREET Accounts: (73) 110-54700-1210 SALARIES 110-54700-3810 SHORT TERM RENTAL 110-54700-1230 OVERTIME 110-54700-4110 MAINT SUPPLIES - BUILDING 110-54700-1510 LIFE INSURANCE 110-54700-4120 MAINT SUPPLIES - EQUIPMENT 110-54700-1520 DISABILITY INSURANCE 110-54700-4130 MAINT SUPPLIES - VEHICLE 110-54700-1530 HEALTH INSURANCE 110-54700-4140 MAINT SUPPLIES - GROUNDS 110-54700-1540 WORKERS COMPENSATION 110-54700-4150 MAINT SUPPLIES - STREET 110-54700-1550 UNEMPLOYMENT INSURANCE 110-54700-4170 MAINT SUPPLIES - SNOW REMOVAL 110-54700-1710 UNIFORM/CLOTHING ALLOWANCE 110-54700-4210 MAINT SUPPLIES - EQUIP IT 110-54700-1790 BENEFITS - OTHER 110-54700-4230 MAINT SUPPLIES - EQUIP OFFICE 110-54700-2010 UTILITIES 110-54700-4290 MAINT SUPPLIES - OTHER 110-54700-2020 STREET LIGHTING 110-54700-4510 OFFICE SUPPLIES 110-54700-3110 MAINT SERVICE - BUILDING 110-54700-4520 OPERATING SUPPLIES 110-54700-3120 MAINT SERVICE - EQUIPMENT 110-54700-4525 MEDICAL SUPPLIES 110-54700-3130 MAINT SERVICE - VEHICLE 110-54700-4530 SMALL TOOLS 110-54700-3140 MAINT SERVICE - GROUNDS 110-54700-4540 JANITORIAL SUPPLIES 110-54700-3150 MAINT SERVICE - STREET 110-54700-4550 AUTOMOTIVE FUEL / OIL 110-54700-3170 MAINT SERVICE - SNOW REMOVAL 110-54700-4560 CHEMICALS 110-54700-3210 MAINT SERVICE - EQUIP IT 110-54700-4580 UNIFORMS 110-54700-3220 MAINT SERVICE - EQUIP COMM 110-54700-4590 GENERAL SUPPLIES 110-54700-3230 MAINT SERVICE - EQUIP OFFICE 110-54700-4610 SMALL EQUIPMENT - GENERAL 110-54700-3290 MAINT SERVICE - OTHER 110-54700-4620 SMALL EQUIPMENT - IT 110-54700-3310 ACCOUNTANT SERVICE 110-54700-4630 SMALL EQUIPMENT - OFFICE 110-54700-3320 ENGINEERING SERVICE 110-54700-4670 SMALL EQUIPMENT - FURNITURE 110-54700-3360 MEDICAL SERVICE 110-54700-4710 BOOKS 110-54700-3370 JANITORIAL SERVICE 110-54700-4790 PRINT MATERIALS - OTHER 110-54700-3381 PERMITS/FEES 110-54700-5220 SIGNAGE 110-54700-3490 PROFESSIONAL SERVICE - OTHER 110-54700-6120 EMPLOYEE RELATIONS 110-54700-3510 POSTAGE 110-54700-6290 MISCELLANEOUS EXPENSE 110-54700-3520 TELEPHONE 110-54700-6510 DEPRECIATION 110-54700-3530 INTERNET SERVICE PROVIDER 110-54700-8200 BUILDING 110-54700-3540 EMAIL HOSTING 110-54700-8300 EQUIPMENT 110-54700-3550 PUBLISHING 110-54700-8350 EQUIPMENT - IT 110-54700-3560 PRINTING 110-54700-8360 EQUIPMENT - OFFICE 110-54700-3610 DUES 110-54700-8400 VEHICLE 110-54700-3620 TRAVEL 110-54700-8600 STREETS 110-54700-3630 TRAINING 110-54700-8620 STORMWATER DRAINAGE 110-54700-3690 PROFESSIONAL DEVELOPMENT - OTHER

11/09/2018 Page 157 Chart of Accounts Report Department: 56200 - PARK Accounts: (56) 110-56200-1210 SALARIES 110-56200-3630 TRAINING 110-56200-1230 OVERTIME 110-56200-3810 SHORT TERM RENTAL 110-56200-1510 LIFE INSURANCE 110-56200-4110 MAINT SUPPLIES - BUILDING 110-56200-1520 DISABILITY INSURANCE 110-56200-4120 MAINT SUPPLIES - EQUIPMENT 110-56200-1530 HEALTH INSURANCE 110-56200-4130 MAINT SUPPLIES - VEHICLE 110-56200-1540 WORKERS COMPENSATION 110-56200-4140 MAINT SUPPLIES - GROUNDS 110-56200-1550 UNEMPLOYMENT INSURANCE 110-56200-4210 MAINT SUPPLIES - EQUIP IT 110-56200-1710 UNIFORM/CLOTHING ALLOWANCE 110-56200-4510 OFFICE SUPPLIES 110-56200-1790 BENEFITS - OTHER 110-56200-4520 OPERATING SUPPLIES 110-56200-2010 UTILITIES 110-56200-4525 MEDICAL SUPPLIES 110-56200-2020 STREET LIGHTING 110-56200-4530 SMALL TOOLS 110-56200-2220 SIGNAGE 110-56200-4540 JANITORIAL SUPPLIES 110-56200-3110 MAINT SERVICE - BUILDING 110-56200-4550 AUTOMOTIVE FUEL / OIL 110-56200-3120 MAINT SERVICE - EQUIPMENT 110-56200-4560 CHEMICALS 110-56200-3130 MAINT SERVICE - VEHICLE 110-56200-4580 UNIFORMS 110-56200-3140 MAINT SERVICE - GROUNDS 110-56200-4590 GENERAL SUPPLIES 110-56200-3141 MOWING SERVICES 110-56200-4610 SMALL EQUIPMENT - GENERAL 110-56200-3210 MAINT SERVICE - EQUIP IT 110-56200-4620 SMALL EQUIPMENT - IT 110-56200-3320 ENGINEERING SERVICE 110-56200-6110 COMMUNITY RELATIONS 110-56200-3330 LEGAL SERVICE 110-56200-6290 MISCELLANEOUS EXPENSE 110-56200-3360 MEDICAL SERVICE 110-56200-6300 MEMORIALS 110-56200-3490 PROFESSIONAL SERVICE - OTHER 110-56200-6510 DEPRECIATION 110-56200-3510 POSTAGE 110-56200-7100 PRINCIPAL PAYMENT 110-56200-3520 TELEPHONE 110-56200-7200 INTEREST EXPENSE 110-56200-3530 INTERNET SERVICE PROVIDER 110-56200-8150 LAND IMPROVEMENT 110-56200-3540 EMAIL HOSTING 110-56200-8200 BUILDING 110-56200-3550 PUBLISHING 110-56200-8300 EQUIPMENT 110-56200-3560 PRINTING 110-56200-8400 VEHICLE

Department: 56500 - MUSEUM Accounts: (61) 110-56500-1210 SALARIES 110-56500-4210 MAINT SUPPLIES - EQUIP IT 110-56500-1510 LIFE INSURANCE 110-56500-4220 MAINT SUPPLIES - EQUIP COMM 110-56500-1520 DISABILITY INSURANCE 110-56500-4290 MAINT SUPPLIES - OTHER 110-56500-1540 WORKERS COMPENSATION 110-56500-4510 OFFICE SUPPLIES 110-56500-1550 UNEMPLOYMENT INSURANCE 110-56500-4520 OPERATING SUPPLIES 110-56500-2010 UTILITIES 110-56500-4530 SMALL TOOLS 110-56500-2020 STREET LIGHTING 110-56500-4540 JANITORIAL SUPPLIES 110-56500-3110 MAINT SERVICE - BUILDING 110-56500-4590 GENERAL SUPPLIES 110-56500-3120 MAINT SERVICE - EQUIPMENT 110-56500-4610 SMALL EQUIPMENT - GENERAL 110-56500-3140 MAINT SERVICE - GROUNDS 110-56500-4620 SMALL EQUIPMENT - IT 110-56500-3210 MAINT SERVICE - EQUIP IT 110-56500-4630 SMALL EQUIPMENT - OFFICE 110-56500-3220 MAINT SERVICE - EQUIP COMM 110-56500-4640 SMALL EQUIPMENT - COMMUNICATIONS 110-56500-3230 MAINT SERVICE - EQUIP OFFICE 110-56500-4670 SMALL EQUIPMENT - FURNITURE 110-56500-3360 MEDICAL SERVICE 110-56500-4710 BOOKS 110-56500-3370 JANITORIAL SERVICE 110-56500-4720 PERIODICALS 110-56500-3490 PROFESSIONAL SERVICE - OTHER 110-56500-4790 PRINT MATERIALS - OTHER 110-56500-3510 POSTAGE 110-56500-4810 AUDIO 110-56500-3520 TELEPHONE 110-56500-4820 VIDEO 110-56500-3530 INTERNET SERVICE PROVIDER 110-56500-4830 ELECTRONIC FORMATS 110-56500-3540 EMAIL HOSTING 110-56500-4890 NON-PRINT MATERIALS - OTHER 110-56500-3550 PUBLISHING 110-56500-4910 LAND IMPROVEMENT 110-56500-3560 PRINTING 110-56500-6110 COMMUNITY RELATIONS 110-56500-3570 IMAGING 110-56500-6290 MISCELLANEOUS EXPENSE 110-56500-3610 DUES 110-56500-8100 LAND 110-56500-3620 TRAVEL 110-56500-8200 BUILDING 110-56500-3630 TRAINING 110-56500-8300 EQUIPMENT 110-56500-3690 PROFESSIONAL DEVELOPMENT - OTHER 110-56500-8350 EQUIPMENT - IT 110-56500-3810 SHORT TERM RENTAL 110-56500-8360 EQUIPMENT - OFFICE 110-56500-4110 MAINT SUPPLIES - BUILDING 110-56500-8700 FURNITURE 110-56500-4120 MAINT SUPPLIES - EQUIPMENT 110-56500-4140 MAINT SUPPLIES - GROUNDS

11/09/2018 Page 158 Chart of Accounts Report 110-56500-8900 OTHER IMPROVEMENTS

Department: 57100 - ECONOMIC DEVELOPMENT Accounts: (12) 110-57100-1210 SALARIES 110-57100-3490 PROFESSIONAL SERVICE - OTHER 110-57100-1510 LIFE INSURANCE 110-57100-6110 COMMUNITY RELATIONS 110-57100-1520 DISABILITY INSURANCE 110-57100-6280 CITY PLANNING 110-57100-1540 WORKERS COMPENSATION 110-57100-7500 CONTRACT PAYMENT 110-57100-3320 ENGINEERING SERVICE 110-57100-7510 CENTER GROVE RD REBATE 110-57100-3330 LEGAL SERVICE 110-57100-7520 EDWARDSVILLE CROSSING REBATE

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (8) 110-59000-9225 TRANSFER TO COMMUNITY EVENTS FUND 110-59000-9310 TRANSFER TO PARKS CAP'L EXP FUND 110-59000-9260 TRANSFER TO CENTER GROVE BD 110-59000-9710 TRANSFER TO POLICE PENSION 110-59000-9270 TRANSFER TO CAPITAL EXP FUND 110-59000-9720 TRANSFER TO DUI FUND 110-59000-9280 TRANSFER TO HOUSING ASSIST PRGM FUND110-59000-9740 TRANSFER TO LOCAL POLICE ESCROW

Fund: 210 - CEMETERY Accounts: (8) Department: 54800 - CEMETERY Accounts: (7) 210-54800-2010 UTILITIES 210-54800-4120 MAINT SUPPLIES - EQUIPMENT 210-54800-2220 SIGNAGE 210-54800-4140 MAINT SUPPLIES - GROUNDS 210-54800-3140 MAINT SERVICE - GROUNDS 210-54800-9110 TRANSFER TO GENERAL FUND 210-54800-3490 PROFESSIONAL SERVICE - OTHER

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 210-59000-9780 TRANSFER TO CEMETERY TRUST

Fund: 220 - TOURISM Accounts: (8) Department: 57400 - TOURISM Accounts: (8) 220-57400-3210 MAINT SERVICE - EQUIP IT 220-57400-6130 VILLAGE GRANT - EXTERNAL 220-57400-3490 PROFESSIONAL SERVICE - OTHER 220-57400-6140 VILLAGE GRANT - INTERNAL 220-57400-3650 PUBLICATIONS 220-57400-8150 LAND IMPROVEMENT 220-57400-4610 SMALL EQUIPMENT - GENERAL 220-57400-8350 EQUIPMENT - IT

Fund: 225 - COMMUNITY EVENTS Accounts: (9) Department: 57400 - TOURISM Accounts: (9) 225-57400-2010 UTILITES 225-57400-6114 PORTAPOTTIES 225-57400-6110 COMMUNITY RELATIONS 225-57400-6116 RENTALS 225-57400-6111 ENTERTAINMENT 225-57400-6117 LIGHT TOWERS 225-57400-6112 ADVERTISING 225-57400-6118 MISCELLANEOUS EXPENSE 225-57400-6113 ALCOHOL

Fund: 242 - TORT LIABILITY Accounts: (3) Department: 51100 - ADMINISTRATION Accounts: (2) 242-51100-3910 LIABILITY INSURANCE 242-51100-6250 PROPERTY DAMAGE CLAIMS

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 242-59000-9110 TRANSFER TO GENERAL FUND

Fund: 250 - MOTOR FUEL TAX Accounts: (30) Department: 54700 - STREET Accounts: (29) 250-54700-3150 MAINT. SERVICE-STREET 250-54700-5160 FILL DIRT 250-54700-3320 ENGINEERING SERVICE 250-54700-5170 HERBICIDES 250-54700-5020 AGGREGATE - CA-6 250-54700-5180 LIQUID CALCIUM CHLORIDE 250-54700-5040 AGGREGATE - CM-13 SLAG 250-54700-5190 MATERIALS - MISC 250-54700-5050 AGGREGATE - SAND (FILL) 250-54700-5200 ROCK SALT 250-54700-5060 BARRICADES - TRAFFIC CONTROL 250-54700-5210 SEED & STRAW 250-54700-5100 BITUMINOUS MATERIAL - LIQUID A 250-54700-5220 SIGNAGE 250-54700-5110 BITUMINOUS MATERIAL - RUBBERIZ 250-54700-5230 TRAFFIC PAINT 250-54700-5130 CONCRETE - CLASS 'X' / FI 250-54700-5250 CULVERT 250-54700-5140 EROSION CONTROL - MAT 250-54700-5310 CONCRETE PRODUCTS 250-54700-5150 EROSION CONTROL - MISC. 250-54700-5510 RENTAL - AIR COMPRESSOR

11/09/2018 Page 159 Chart of Accounts Report 250-54700-5530 RENTAL - AUGER 250-54700-5930 ENGINEERING - III 250-54700-5610 RENTAL - ROAD GRADER 250-54700-5970 LABOR - CONTRACT 250-54700-5910 ENGINEERING - I 250-54700-5980 LOAD CHARGE 250-54700-5920 ENGINEERING - II

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 250-59000-9110 TRANSFER TO GENERAL FUND

Fund: 260 - CENTER GROVE BUS DISTRICT Accounts: (5) Department: 57100 - ECONOMIC DEVELOPMENT Accounts: (5) 260-57100-7100 PRINCIPAL PAYMENT 260-57100-7500 CONTRACT PAYMENT 260-57100-7200 INTEREST EXPENSE 260-57100-7510 CENTER GROVE RD REBATE 260-57100-7300 FISCAL AGENT FEES

Fund: 270 - CAPITAL EXPENDITURES FUND Accounts: (28) Department: 51600 - BUILDING & ZONING Accounts: (5) 270-51600-3320 ENGINEERING SERVICE 270-51600-8350 EQUIPMENT - IT 270-51600-8200 BUILDING 270-51600-8400 VEHICLE 270-51600-8300 EQUIPMENT

Department: 51700 - BUILDING MAINTENANCE Accounts: (5) 270-51700-3320 ENGINEERING SERVICE 270-51700-8350 EQUIPMENT - IT 270-51700-8200 BUILDING 270-51700-8400 VEHICLE 270-51700-8300 EQUIPMENT

Department: 52100 - POLICE Accounts: (4) 270-52100-8200 BUILDING 270-52100-8350 EQUIPMENT - IT 270-52100-8300 EQUIPMENT 270-52100-8400 VEHICLE

Department: 53100 - SENIOR CITIZEN Accounts: (1) 270-53100-8400 VEHICLE

Department: 54700 - STREET Accounts: (11) 270-54700-3150 MAINT SERVICE - STREET 270-54700-8300 EQUIPMENT 270-54700-3155 MAINT SERVICE - SIDEWALKS 270-54700-8400 VEHICLE 270-54700-3320 ENGINEERING SERVICE 270-54700-8600 STREETS 270-54700-3550 PUBLISHING 270-54700-8630 STORM SEWERS 270-54700-6290 MISCELLANEOUS EXPENSE 270-54700-8650 SIDEWALKS 270-54700-7500 CONTRACT PAYMENT

Department: 56200 - PARK Accounts: (2) 270-56200-8300 EQUIPMENT 270-56200-8400 VEHICLE

Fund: 275 - NON-HOME RULE SALES TAX Accounts: (8) Department: 51100 - ADMINISTRATION Accounts: (2) 275-51100-7100 PRINCIPAL PAYMENT 275-51100-7200 INTEREST EXPENSE

Department: 54700 - STREET Accounts: (6) 275-54700-3320 ENGINEERING SERVICE 275-54700-3550 PUBLISHING 275-54700-3330 LEGAL SERVICE 275-54700-8100 LAND 275-54700-3490 PROFESSIONAL SERVICE OTHER 275-54700-8600 STREETS

Fund: 280 - HOUSING ASSISTANCE PROG Accounts: (2) Department: 52100 - POLICE Accounts: (1) 280-52100-1720 HOUSING ASSISTANCE PROGRAM

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 280-59000-9110 TRANSFER TO GENERAL FUND

Fund: 290 - SOCIAL SECURITY/MEDICARE Accounts: (22) Department: 51100 - ADMINISTRATION Accounts: (2) 290-51100-1610 SOCIAL SECURITY CONTRIBUTION 290-51100-1620 MEDICARE CONTRIBUTION

11/09/2018 Page 160 Chart of Accounts Report Department: 51300 - FINANCE Accounts: (2) 290-51300-1610 SOCIAL SECURITY CONTRIBUTION 290-51300-1620 MEDICARE CONTRIBUTION

Department: 51400 - CLERK Accounts: (2) 290-51400-1610 SOCIAL SECURITY CONTRIBUTION 290-51400-1620 MEDICARE CONTRIBUTION

Department: 51600 - BUILDING & ZONING Accounts: (2) 290-51600-1610 SOCIAL SECURITY CONTRIBUTION 290-51600-1620 MEDICARE CONTRIBUTION

Department: 51700 - BUILDING MAINTENANCE Accounts: (2) 290-51700-1610 SOCIAL SECURITY CONTRIBUTION 290-51700-1620 MEDICARE CONTRIBUTION

Department: 52100 - POLICE Accounts: (2) 290-52100-1610 SOCIAL SECURITY CONTRIBUTION 290-52100-1620 MEDICARE CONTRIBUTION

Department: 53100 - SENIOR CITIZEN Accounts: (2) 290-53100-1610 SOCIAL SECURITY CONTRIBUTION 290-53100-1620 MEDICARE CONTRIBUTION

Department: 54700 - STREET Accounts: (2) 290-54700-1610 SOCIAL SECURITY CONTRIBUTION 290-54700-1620 MEDICARE CONTRIBUTION

Department: 56200 - PARK Accounts: (2) 290-56200-1610 SOCIAL SECURITY CONTRIBUTION 290-56200-1620 MEDICARE CONTRIBUTION

Department: 56500 - MUSEUM Accounts: (2) 290-56500-1610 SOCIAL SECURITY CONTRIBUTION 290-56500-1620 MEDICARE CONTRIBUTION

Department: 57100 - ECONOMIC DEVELOPMENT Accounts: (2) 290-57100-1610 SOCIAL SECURITY CONTRIBUTION 290-57100-1620 MEDICARE CONTRIBUTION

Fund: 291 - IMRF FUND Accounts: (10) Department: 51100 - ADMINISTRATION Accounts: (1) 291-51100-1630 IMRF CONTRIBUTION

Department: 51300 - FINANCE Accounts: (1) 291-51300-1630 IMRF CONTRIBUTION

Department: 51400 - CLERK Accounts: (1) 291-51400-1630 IMRF CONTRIBUTION

Department: 51600 - BUILDING & ZONING Accounts: (1) 291-51600-1630 IMRF CONTRIBUTION

Department: 51700 - BUILDING MAINTENANCE Accounts: (1) 291-51700-1630 IMRF CONTRIBUTION

Department: 52100 - POLICE Accounts: (1) 291-52100-1630 IMRF CONTRIBUTION

Department: 53100 - SENIOR CITIZEN Accounts: (1) 291-53100-1630 IMRF CONTRIBUTION

Department: 54700 - STREET Accounts: (1) 291-54700-1630 IMRF CONTRIBUTION

Department: 56200 - PARK Accounts: (1) 291-56200-1630 IMRF CONTRIBUTION

Department: 56500 - MUSEUM Accounts: (1) 291-56500-1630 IMRF CONTRIBUTION

Fund: 310 - PARKS CAPITAL EXPENDITURES FUND Accounts: (17) Department: 56200 - PARK Accounts: (14) 310-56200-3140 MAINT SERVICE - GROUNDS 310-56200-4140 MAINT SUPPLIES - GROUNDS 310-56200-3320 ENGINEERING SERVICE 310-56200-4610 SMALL EQUIPMENT - GENERAL 310-56200-3330 LEGAL SERVICE 310-56200-4910 LAND IMPROVEMENT 310-56200-3490 PROFESSIONAL SERVICE - OTHER 310-56200-4960 PARKS / REC (Non Fixed Asset)

11/09/2018 Page 161 Chart of Accounts Report 310-56200-8100 LAND 310-56200-8300 EQUIPMENT 310-56200-8150 LAND IMPROVEMENT 310-56200-8500 UTILITY SYSTEM 310-56200-8200 BUILDING 310-56200-8800 PARKS / RECREATION

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (3) 310-59000-9110 TRANSFER TO GENERAL FUND 310-59000-9310 TRANSFER TO PARKS CPTL EXP FUND 310-59000-9270 TRANSFER TO CAPITAL EXPENDITURE FUND

Fund: 380 - RTE 157 BUSINESS DISTRICT Accounts: (2) Department: 57100 - ECONOMIC DEVELOPMENT Accounts: (2) 380-57100-3490 PROFESSIONAL SERVICE - OTHER 380-57100-7500 CONTRACT PAYMENT

Fund: 391 - TIF #1 DISTRICT Accounts: (10) Department: 57100 - ECONOMIC DEVELOPMENT Accounts: (9) 391-57100-3310 ACCOUNTANT SERVICE 391-57100-7100 PRINCIPAL PAYMENT 391-57100-3320 ENGINEERING SERVICE 391-57100-7200 INTEREST EXPENSE 391-57100-3330 LEGAL SERVICE 391-57100-8600 STREETS 391-57100-3490 PROFESSIONAL SERVICE - OTHER 391-57100-8630 STORM SEWERS 391-57100-3610 DUES

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 391-59000-9515 TRANSFER TO WATER CAPITAL

Fund: 420 - GO BOND - 2011A REFUNDING Accounts: (3) Department: 58400 - G. O. BONDS Accounts: (3) 420-58400-7100 PRINCIPAL PAYMENT 420-58400-7300 FISCAL AGENT FEES 420-58400-7200 INTEREST EXPENSE

Fund: 421 - GO BOND - 2011B REF 2002 Accounts: (4) Department: 58400 - G. O. BONDS Accounts: (4) 421-58400-7100 PRINCIPAL PAYMENT 421-58400-7300 FISCAL AGENT FEES 421-58400-7200 INTEREST EXPENSE 421-58400-7460 DEFERRED LOSS ON REFUNDING

Fund: 510 - WATER Accounts: (78) Department: 54100 - WATER Accounts: (72) 510-54100-1210 SALARIES 510-54100-3490 PROFESSIONAL SERVICE - OTHER 510-54100-1230 OVERTIME 510-54100-3510 POSTAGE 510-54100-1510 LIFE INSURANCE 510-54100-3520 TELEPHONE 510-54100-1520 DISABILITY INSURANCE 510-54100-3530 INTERNET SERVICE PROVIDER 510-54100-1530 HEALTH INSURANCE 510-54100-3540 EMAIL HOSTING 510-54100-1540 WORKERS COMPENSATION 510-54100-3550 PUBLISHING 510-54100-1550 UNEMPLOYMENT INSURANCE 510-54100-3560 PRINTING 510-54100-1610 SOCIAL SECURITY CONTRIBUTION 510-54100-3570 IMAGING 510-54100-1620 MEDICARE CONTRIBUTION 510-54100-3610 DUES 510-54100-1630 IMRF CONTRIBUTION 510-54100-3620 TRAVEL 510-54100-1710 UNIFORM/CLOTHING ALLOWANCE 510-54100-3630 TRAINING 510-54100-1790 BENEFITS - OTHER 510-54100-3750 WATER PURCHASES 510-54100-2010 UTILITIES 510-54100-3810 SHORT TERM RENTAL 510-54100-3110 MAINT SERVICE - BUILDING 510-54100-3820 SHORT TERM LEASES 510-54100-3120 MAINT SERVICE - EQUIPMENT 510-54100-3830 LONG TERM LEASES 510-54100-3130 MAINT SERVICE - VEHICLE 510-54100-4110 MAINT SUPPLIES - BUILDING 510-54100-3140 MAINT SERVICE - GROUNDS 510-54100-4120 MAINT SUPPLIES - EQUIPMENT 510-54100-3160 MAINT SERVICE - UTILITY SYSTEM 510-54100-4130 MAINT SUPPLIES - VEHICLE 510-54100-3210 MAINT SERVICE - EQUIP IT 510-54100-4140 MAINT SUPPLIES - GROUNDS 510-54100-3230 MAINT SERVICE - EQUIP OFFICE 510-54100-4160 MAINT SUPPLIES - UTILITY SYSTEM 510-54100-3310 ACCOUNTANT SERVICE 510-54100-4210 MAINT SUPPLIES - EQUIP IT 510-54100-3320 ENGINEERING SERVICE 510-54100-4230 MAINT SUPPLIES - EQUIP OFFICE 510-54100-3340 CONSULTING SERVICE 510-54100-4290 MAINT SUPPLIES - OTHER 510-54100-3360 MEDICAL SERVICE 510-54100-4510 OFFICE SUPPLIES 510-54100-3370 JANITORIAL SERVICE 510-54100-4520 OPERATING SUPPLIES 510-54100-3390 LABORATORY SERVICE 510-54100-4525 MEDICAL SUPPLIES

11/09/2018 Page 162 Chart of Accounts Report 510-54100-4530 SMALL TOOLS 510-54100-6110 COMMUNITY RELATIONS 510-54100-4540 JANITORIAL SUPPLIES 510-54100-6120 EMPLOYEE RELATIONS 510-54100-4550 AUTOMOTIVE FUEL / OIL 510-54100-6250 PROPERTY DAMAGE CLAIMS 510-54100-4580 UNIFORMS 510-54100-6290 MISCELLANEOUS EXPENSE 510-54100-4590 GENERAL SUPPLIES 510-54100-6510 DEPRECIATION 510-54100-4610 SMALL EQUIPMENT - GENERAL 510-54100-6550 BAD DEBT EXPENSE 510-54100-4620 SMALL EQUIPMENT - IT 510-54100-8300 EQUIPMENT 510-54100-4630 SMALL EQUIPMENT - OFFICE 510-54100-8400 VEHICLE 510-54100-4910 LAND IMPROVEMENT 510-54100-8500 UTILITY SYSTEM 510-54100-4930 WTR UTILY SYS(Non Fixed Asset) 510-54162-2010 UTILITIES

Department: 58400 - G. O. BONDS Accounts: (1) 510-58400-7200 INTEREST EXPENSE

Department: 58600 - LOAN PAYMENTS Accounts: (2) 510-58600-7100 PRINCIPAL PAYMENT 510-58600-7200 INTEREST EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (3) 510-59000-9110 TRANSFER TO GENERAL FUND 510-59000-9515 TRANSFER TO WATER CAPITAL 510-59000-9421 TRANSFER TO GO BOND 2011B

Fund: 515 - WATER CAPITAL Accounts: (5) Department: 54100 - WATER Accounts: (4) 515-54100-3320 ENGINEERING SERVICE 515-54100-3550 PUBLISHING 515-54100-3490 PROFESSIONAL SERVICE - OTHER 515-54100-8500 UTILITY SYSTEM

Department: 58400 - G. O. BONDS Accounts: (1) 515-58400-7200 INTEREST EXPENSE

Fund: 520 - SEWER Accounts: (64) Department: 54200 - SEWER Accounts: (59) 520-54200-1210 SALARIES 520-54200-3760 SEWER TREATMENT / TRANSMISSIONS 520-54200-1230 OVERTIME 520-54200-3810 SHORT TERM RENTAL 520-54200-1510 LIFE INSURANCE 520-54200-4110 MAINT SUPPLIES - BUILDING 520-54200-1520 DISABILITY INSURANCE 520-54200-4120 MAINT SUPPLIES - EQUIPMENT 520-54200-1530 HEALTH INSURANCE 520-54200-4130 MAINT SUPPLIES - VEHICLE 520-54200-1540 WORKERS COMPENSATION 520-54200-4140 MAINT SUPPLIES - GROUNDS 520-54200-1550 UNEMPLOYMENT INSURANCE 520-54200-4160 MAINT SUPPLIES - UTILITY SYSTEM 520-54200-1610 SOCIAL SECURITY CONTRIBUTION 520-54200-4210 MAINT SUPPLIES - EQUIP IT 520-54200-1620 MEDICARE CONTRIBUTION 520-54200-4220 MAINT SUPPLIES - EQUIP COMM 520-54200-1630 IMRF CONTRIBUTION 520-54200-4230 MAINT SUPPLIES - EQUIP OFFICE 520-54200-1790 BENEFITS - OTHER 520-54200-4510 OFFICE SUPPLIES 520-54200-2010 UTILITIES 520-54200-4520 OPERATING SUPPLIES 520-54200-3110 MAINT SERVICE - BUILDING 520-54200-4525 MEDICAL SUPPLIES 520-54200-3120 MAINT SERVICE - EQUIPMENT 520-54200-4530 SMALL TOOLS 520-54200-3130 MAINT SERVICE - VEHICLE 520-54200-4540 JANITORIAL SUPPLIES 520-54200-3160 MAINT SERVICE - UTILITY SYSTEM 520-54200-4550 AUTOMOTIVE FUEL / OIL 520-54200-3210 MAINT SERVICE - EQUIP IT 520-54200-4560 CHEMICALS 520-54200-3310 ACCOUNTANT SERVICE 520-54200-4580 UNIFORMS 520-54200-3320 ENGINEERING SERVICE 520-54200-4590 GENERAL SUPPLIES 520-54200-3330 LEGAL SERVICE 520-54200-4610 SMALL EQUIPMENT - GENERAL 520-54200-3360 MEDICAL SERVICE 520-54200-4620 SMALL EQUIPMENT - IT 520-54200-3370 JANITORIAL SERVICE 520-54200-4630 SMALL EQUIPMENT - OFFICE 520-54200-3490 PROFESSIONAL SERVICE - OTHER 520-54200-4660 SMALL EQUIPMENT - VEHICLE 520-54200-3510 POSTAGE 520-54200-6120 EMPLOYEE RELATIONS 520-54200-3520 TELEPHONE 520-54200-6510 DEPRECIATION 520-54200-3530 INTERNET SERVICE PROVIDER 520-54200-6550 BAD DEBT EXPENSE 520-54200-3540 EMAIL HOSTING 520-54200-8300 EQUIPMENT 520-54200-3550 PUBLISHING 520-54200-8400 VEHICLE 520-54200-3560 PRINTING 520-54200-8550 SEWER UTILITY SYSTEM 520-54200-3630 TRAINING

11/09/2018 Page 163 Chart of Accounts Report Department: 58600 - LOAN PAYMENTS Accounts: (2) 520-58600-7100 PRINCIPAL PAYMENT 520-58600-7200 INTEREST EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (3) 520-59000-9110 TRANSFER TO GENERAL FUND 520-59000-9525 TRANSFER TO SEWER CAPITAL 520-59000-9421 TRANSFER TO GO BOND 2011B

Fund: 525 - SEWER CAPITAL Accounts: (5) Department: 54200 - SEWER Accounts: (5) 525-54200-3310 ACCOUNTANT SERVICE 525-54200-7200 INTEREST EXPENSE 525-54200-3320 ENGINEERING SERVICE 525-54200-8550 SEWER UTILITY SYSTEM 525-54200-7100 PRINCIPAL PAYMENT

Fund: 540 - REFUSE COLLECTION Accounts: (9) Department: 54300 - REFUSE Accounts: (8) 540-54300-3210 MAINT SERVICE - EQUIP IT 540-54300-3740 LANDFILL CHARGES 540-54300-3510 POSTAGE 540-54300-3810 SHORT TERM RENTAL 540-54300-3560 PRINTING 540-54300-4230 MAINT SUPPLIES - EQUIP OFFICE 540-54300-3730 GARBAGE DISPOSAL 540-54300-6550 BAD DEBT EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 540-59000-9110 TRANSFER TO GENERAL FUND

Fund: 650 - INTERNAL SERVICE FUND Accounts: (4) Department: 51100 - ADMINISTRATION Accounts: (4) 650-51100-1530 HEALTH INSURANCE 650-51100-3510 POSTAGE 650-51100-3490 PROFESSIONAL SERVICE - OTHER 650-51100-6120 EMPLOYEE RELATIONS

Fund: 710 - POLICE PENSION Accounts: (11) Department: 53500 - TRUST Accounts: (11) 710-53500-1660 POLICE PENSION BENEFITS 710-53500-3510 POSTAGE 710-53500-3310 ACCOUNTANT SERVICE 710-53500-3610 DUES 710-53500-3330 LEGAL SERVICE 710-53500-3620 TRAVEL 710-53500-3410 FINANCIAL SERVICE FEE 710-53500-3630 TRAINING 710-53500-3480 STATE FILING FEE 710-53500-6290 MISCELLANEOUS EXPENSE 710-53500-3490 PROFESSIONAL SERVICE - OTHER

Fund: 720 - DUI Accounts: (5) Department: 52100 - POLICE Accounts: (5) 720-52100-3490 PROFESSIONAL SERVICE - OTHER 720-52100-4590 GENERAL SUPPLIES 720-52100-4520 OPERATING SUPPLIES 720-52100-4610 SMALL EQUIPMENT - GENERAL 720-52100-4528 POLICE SUPPLIES

Fund: 730 - FEDERAL POLICE ESCROW Accounts: (7) Department: 52100 - POLICE Accounts: (6) 730-52100-3490 PROFESSIONAL SERVICE - OTHER 730-52100-4590 GENERAL SUPPLIES 730-52100-4520 OPERATING SUPPLIES 730-52100-4610 SMALL EQUIPMENT - GENERAL 730-52100-4528 POLICE SUPPLIES 730-52100-6600 RELEASE OF SEIZED FUNDS

Department: 59000 - INTERFUND OPERATING TRANSER Accounts: (1) 730-59000-9740 TRANSFER TO LOCAL ESCROW

Fund: 740 - LOCAL POLICE ESCROW Accounts: (7) Department: 52100 - POLICE Accounts: (7) 740-52100-3490 PROFESSIONAL SERVICE - OTHER 740-52100-4590 GENERAL SUPPLIES 740-52100-3630 TRAINING 740-52100-4610 SMALL EQUIPMENT - GENERAL 740-52100-4520 OPERATING SUPPLIES 740-52100-6600 RELEASE OF SEIZED FUNDS 740-52100-4528 POLICE SUPPLIES

11/09/2018 Page 164 Chart of Accounts Report Fund: 780 - CEMETERY TRUST Accounts: (2) Department: 53500 - TRUST Accounts: (1) 780-53500-3490 PROFESSIONAL SERVICE - OTHER

Department: 54800 - CEMETERY Accounts: (1) 780-54800-6290 MISCELLANEOUS EXPENSE

11/09/2018 Page 165 Municipal Finance Glossary

Abatement – A reduction or elimination of a auditor), and a report on the fairness of real or personal property tax, motor vehicle financial statements and on local compliance excise, a fee, charge, or special assessment with statutes and regulations. The audit serves imposed by a governmental unit. Granted only as a valuable management tool for evaluating on application of the person seeking the the fiscal performance of a community. abatement, and only by the committing governmental unit. Audit Management Letter – An independent auditor’s written communication to Accounting System – The total structure of government officials, separate from the records and procedures that identify record, community’s audit. It generally identifies areas classify, and report information on the financial of deficiency, if any, and presents position and operations of a governmental unit recommendations for improvements in or any of its funds, account groups, and accounting procedures, internal controls and organizational components. other matters.

Accrued Interest – The amount of interest that Audit Report – Prepared by an independent has accumulated on the bond since the date of auditor, and audit report includes: (a) a the last interest payment, and in the sale of a statement of the scope of the audit; (b) bond, the amount accrued up to but not explanatory comments as to application of including the date of delivery. auditing procedures; (c) findings and opinions; (d) financial statements and schedules; and (e) Amendment – A change or addition that statistical tables, supplementary comments, changes the meaning or scope of an original and recommendations. It is almost always formal document, usually laws or regulations, accompanied by a management letter. but can include plans, specifications, budgets, contracts, etc. Balance Sheet – A statement that discloses the assets, liabilities, reserves and equities of a fund Amortization – The gradual repayment of an or governmental unit at a specified date. obligation over time and in accordance with a payment schedule. Balanced Budget – A budget in which estimated revenues equal estimated expenditures. Annual Budget – A budget applicable to a single fiscal year. Bond – A means to raise money through the issuance of debt. A bond issuer/borrower Appropriation – An authorization granted by a promises in writing to repay a specified sum of town meeting, city council or other legislative money, alternately referred to as face value, par body to expend money and incur obligations for value or bond principal, to the buyer of the specific public purposes. An appropriation is bond on a specified future date (maturity date), usually limited in amount and as to the time together with periodic interest at a specified period within which it may be expended. rate. The term of a bond is always greater than one year. Assessed Valuation – A value assigned to real estate or other property by a government as Bonded Debt – The portion of indebtedness basis for levying taxes. represented by outstanding bonds.

Assets – Financial representations of economic Budget Deficit – The amount by which the total resources owned by an organization. outlays exceed its total revenues for a given fiscal year. Audit – An examination of a community’s financial systems, procedures, and data by a certified public accountant (independent 11/09/2018 Page 166 Budget Surplus – The amount by which the law suits, judgments under appeal, unsettled total revenues exceed its outlays for a given disputed claims, unfilled purchase order, and fiscal year. uncompleted contracts.

Budget Transfers – Budget transfers shift Debt Service Fund - The cash that is required previously budgeted funds from one category of for a particular time period to cover the expenditure to another. repayment of interest and principal on a debt. Debt service is often calculated on a yearly Capital Assets – All tangible property used in basis. the operation of the municipality which is not easily converted into cash, and has an initial Deficit – The excess of expenditures over useful life extending beyond a single financial revenues during an accounting period. Also reporting period. Capital assets include land and refers to the excess of the liabilities of a fund land improvements; infrastructure such as over assets. roads, bridges, water and sewer lines; easements; buildings and building Encumbrance – A reservation of funds to cover improvements; vehicles, machinery and obligations arising from purchase orders, equipment. contracts, or salary commitments that is chargeable to, but not yet paid from, a specific Capital Budget – An appropriation or spending appropriation account. plan that uses borrowing or direct outlay for capital or fixed asset improvements. A capital Expenditure – An outlay of money made by budget segregates capital spending from all municipalities to provide the programs and other spending. services within their approved budget.

Capital Improvements Plan – A blueprint for Expense – An identified cost incurred to planning capital expenditures that comprises an accomplish a particular goal. annual capital budget and a five year capital program. Fiduciary Funds – Repository of money held by a municipality in a trustee capacity or as an Cash Management – The process of monitoring agent for individuals, private organizations, the flow of money in and out of municipal other governmental units, and other funds. accounts to ensure cash availability to pay bills These include pension (and other employee and facilitate decisions on the need for short benefit) trust funds, investment trust funds, term borrowing and investment of idle cash. private-purpose trust funds and agency funds.

Cash Receipts – Any money received by a Financial Statement – A presentation of the municipality or its departments whether by assets and liabilities of a community as of a cash, check or electronic transfer. particular date and most often prepared after the close of the fiscal year. Chart of Accounts – A chart detailing the system of the general ledger accounts used to Fiscal Year – The designation of the fiscal year is designate funds, expenditures, revenues and that of the calendar year in which the fiscal year balance sheet accounts. ends.

Contingent Liabilities – Items that may become Fixed Assets – Long lived, tangible assets such liabilities as a result of conditions undetermined as buildings, equipment and land obtained or at a given dates, such as guarantees, pending

11/09/2018 Page 167 controlled as a result of past transactions or Institute of Certified Public Accountants. All circumstances. financial statement audit engagements must follow GAAS. Fixed Costs – Costs that are legally or contractually mandated such as retirement, Generally Accepted Government Auditing FICA/Social Security, insurance, debt service Standards (GAGAS) – These are auditing costs or interest on loans. standards established by the U.S. Governmental Accountability Office (GAO) publication. Food and Beverage Tax – Tax based on retail sale of food and beverages that have been Government Finance Officers Association prepared for immediate consumption. (GFOA) – A nationwide association of public finance professionals. Full Time Equivalent (FTE) – A position converted to the decimal equivalent of a full Governmental Accounting Standards Board time position. (GASB) – The ultimate authoritative accounting and financial reporting standard-setting body Fund – An accounting entity with a self for state and local governments. balancing set of an account that is segregated for the purpose of carrying on identified Home Rule – This refers to the power of activities or attaining certain objectives in municipalities to regulate their affairs by by- accordance with specific regulations, law/ordinance or home-rule charter subject to restrictions, or limitations. certain limitations.

Fund Accounting – Organizing the financial Hotel/Motel Excise – A local option that allows records of a municipality into multiple, a community to assess a tax on short-term segregated locations for money. room occupancy.

Fund Balance – The difference between assets Intergovernmental Revenues – Revenues from and liabilities reported in a governmental fund. other governments (federal, state, and local) in form of rants, entitlements, or shared revenues. General Fund – The fund used to account for most financial resources and activities governed Investments – Securities and real estate held by the normal town meeting/city council for the production of income in the form of appropriation process. interest, dividends, rentals, or lease payments. The term does not include fixed assets used in General Ledger – The accountant’s record of governmental operations. original entry, which is instrumental in forming a paper trail of all government financial activity. Judgment – An amount to be paid or collected by a governmental unit as a result of a court Generally Accepted Accounting Principles decision. (GAAP) – Uniform minimum standards and guidelines for financial accounting and Long-Term Debt – Community borrowing, or reporting that serve to achieve some level of outstanding balance at any given time, involving standardization. loans with a maturity date of 12 months or more. Generally Accepted Auditing Standards (GAAS) Motor Fuel Excise – A fuel tax is an excise tax – Auditing standards established by the imposed on the sale of fuel. Auditing Standards Board of the American

11/09/2018 Page 168 Municipality – A political unit having corporate funding source for extraordinary or unforeseen status and, usually, powers of self-government. expenditures.

OPEB Funding - Other Postemployment Benefits Resolution – A decision, opinion, policy or (or OPEB) are benefits (other than pensions) that directive of a municipality expressed in a U.S. state and local governments provide to their formally drafted document and voted upon. retired employees. Revenues – All monies received by a Operating Budget – A plan of proposed governmental unit from any source. expenditures for personnel, supplies, and other expenses for the coming fiscal year. Statute – A law enacted by the legislative branch of the state or federal government. Ordinance – An enforceable municipal law, statue or regulation that applies to all citizens Tax Increment Financing (TIF) – Funding from within that municipality. net increases in real property tax revenues within a community redevelopment area Personnel Costs – The cost of salaries, wages established pursuant to state statute. and related employment benefits.

Principal – The face amount of a bond, exclusive of accrued interest.

Public Hearing – Provides citizens the opportunity to express their position on a specific issue, both pro and con, as mandated either by statute or by order of proper authority after due notice.

Public Meeting – Any meeting of governmental body at which public business is discussed or decided or policy formulated.

Purchase Order – An official document or form authorizing the purchase of products or services.

Receivables – An expectation of payment of an amount certain accruing to the benefit of a city of town.

Reconciliation of Cash – Periodic process where the accountant and treasurer compare records to confirm available cash in community accounts.

Reserve Fund – An amount set aside annually within the budget of a city or town to provide a

11/09/2018 Page 169 PURCHASING POLICY

11/09/2018 Page 170 1. Purpose and Intent of Purchasing Policies These policies have been developed to be the guidelines and parameters for the Village and are intended to maximize the purchasing power and value of public funds through a procurement policy that maintains a system of quality and integrity and which promotes efficiency, effectiveness and equity in purchasing. The Village of Glen Carbon will comply with all applicable federal and state laws concerning public purchasing.

This policy shall replace/supersede the following policies previously adopted: x Purchasing Policy, as adopted by Village Board motion on 8/14/2007 x Purchasing Card Policy, as adopted by Village Board motion on 7/14/2009

Procurement activity, as herein used, shall mean any action taken by the Village acting as a Buyer for the purpose of obtaining materials, supplies, services and public improvements (hereafter goods and services) from a Vendor acting as Seller, whether by purchase, rent, lease, lease-purchase or other similar methods of acquisition as may be used by the Village. 2. Organization & Authority Full time employees of the Village of Glen Carbon shall be the authorized purchasers. The chairperson of volunteer committees (i.e. Community Events Committee) is authorized to purchase on behalf of the Village. Such purchases should be limited to $100, and coordinated with a Village employee prior to the transaction when possible.

All reimbursements are subject to the review and approval of the Finance & Administration Committee and the Village Board of Trustees.

Village Board of Trustees ƒ Shall establish purchasing policies and procedures.

ƒ Shall approve all “Requests for Proposals (RFP’s)” and/or “Requests for Qualifications (RFQ’s)” prior to seeking bids.

ƒ Shall approve all purchases and contracts for goods and services of $20,000 or more in value.

ƒ Shall be the final authority on all procurement action.

Finance Department ƒ Shall recommend purchasing policies and procedures to the Village Board for approval.

ƒ Shall serve as the Purchasing Agent. The Purchasing Agent

11/09/2018 Page 171 manages the processes for acquiring goods and services; acts as an authorized agent of the Village with responsibility for managing supplier-related activities; reviews all requests for quotes and proposals developed by Department Heads and negotiates awards and contracts.

ƒ Shall allocate and approve multi-departmental budgeted expenditures such as software maintenance, internet and communications billings.

ƒ Shall maintain a list of qualified bidders and vendors.

ƒ Shall be responsible for acquiring vendor W-9 forms and issuing 1099 forms to vendors at year-end.

ƒ Shall assist Department Heads with Request for Qualifications (RFQ), Request for Proposals (RFP), Invitations to Bid (ITB), etc. for their department. Manage supplier performance and ensures satisfactory contract implementation.

ƒ Shall review competitive informal quotes or bids in accordance with purchasing procedures for all departments.

ƒ Shall be the final authority of all revenue and expenditure account coding.

Department Heads ƒ Shall procure or supervise the procurement of all goods, wares, equipment, materials, supplies and services for public improvements, as may be required to maintain municipal operations in accordance with rules and regulations established herein.

ƒ Shall develop standard specifications of key materials and/or services.

ƒ Shall maintain adequate inventories of materials and supplies.

ƒ Shall receive and inspect all materials and supplies ordered and insure that receiving verification is provided to the Finance Department in a timely manner.

ƒ Shall recommend the disposition of surplus and scrap.

11/09/2018 Page 172 3. General Purchasing Policies The following policies have been developed to be the guidelines and parameters for the Village, and are intended to maximize the purchasing power and value of public funds through a procurement policy that maintains a system of quality and integrity and which promotes efficiency, effectiveness and equity in purchasing. The Village of Glen Carbon will comply with all applicable federal and state laws concerning public purchasing.

Rule Against Subdivision ƒ No purchase shall be subdivided for the purpose of circumventing the dollar value limitations imposed by this policy or any guidelines established by the Village Board of Trustees.

Purchasing Thresholds All authorized purchasers for the Village shall abide by the following purchasing thresholds:

ƒ Purchases from $.01 - $9,999.99 Items which are included in the approved departmental budget shall be authorized by the Department Head. Purchases should be based on, but not limited to, product quality, serviceability, standardization, delivery, emergencies, vendor history, vendor performance, existing contracts and other considerations of a similar kind.

ƒ Purchases from $10,000.00 - $19,999.99 Require three (3) written bids. Items which are included in the approved department budget shall be reviewed and authorized by the Village Administrator.

ƒ The Village Administrator shall have authority to execute contractual agreements up to $20,000, contingent on the review of the Village Attorney.

Purchases or Contracts that exceed $20,000 ƒ Formal bids shall be required on any purchase over $20,000.

ƒ Definition - A formal bid shall be defined as the submission of a written, sealed price quotation by a Vendor to the Village pursuant to the issue of public notice by the Village and based on written specifications and standard conditions stipulated by the Village for the purpose of procuring goods/services for use by the Village.

ƒ Scope – The bid requirement shall apply to all goods and services to be purchased or contracted in excess of $20,000.

11/09/2018 Page 173 ƒ Invitation to Bid - An Invitation to Bid shall be issued and shall include purchase description/specifications and all material contractual terms and conditions applicable to the procurement. The Invitation to Bid shall be distributed by the Department Head to a sufficient number of known reliable vendors to ensure and maintain the integrity and competitiveness of the bid process.

ƒ Public Notice and Advertising - Adequate public notice of the Invitation to Bid shall be given a reasonable amount of time prior to the date set forth therein for the opening of the bids. A minimum of ten (10) days’ notice must be given prior to bid opening with the advertisement for bids having been published at least once in a newspaper of general circulation in the Village or within appropriate trade publication.

ƒ Bid Addendums/Clarifications - Bid Addendums and clarifications may be issued by the Purchasing Agent or Department Head.

ƒ Bid Opening - Bids shall be opened publicly in the presence of two or more witnesses at the time and place designated in the Invitation to Bid. The amount of each bid and other relevant information together with the name of each bidder shall be recorded by the Village Clerk or designee. Bid tabulations shall be open to public inspection.

ƒ Bid Acceptance and Evaluation - Bids shall be accepted without alteration or correction. Bids shall be evaluated based on the requirement set forth in the Invitation to Bid, which may include criteria to determine acceptability such as, quality, references, recommendations by Village consultants, workmanship, delivery, inspection, testing and suitability for a particular purpose.

ƒ Correction or Withdrawal of Bids - Correction or withdrawal of inadvertently erroneous bids before or after award or cancellation of awards or contracts based on such bid mistakes may be permitted. No changes in bid prices or other provisions of bids subject to bid opening shall be permitted. All decisions to permit the correction or withdrawal of bids or to cancel awards or contracts based on bid calculation errors shall be supported by a written determination made by the Department Head.

11/09/2018 Page 174 Award of Bid The Village shall retain the right to take the following actions:

ƒ Award a contract to the lowest responsible (a person or firm which has the capability in all respects to fully perform the contract requirements and which has the integrity and reliability which will assure good faith performance) and responsive bidder (a person or firm who has submitted a bid which conforms in all material respects to the descriptions, specifications, terms, conditions and other factors called for in the Invitation to Bid) who has submitted a bid most advantageous to the Village.

ƒ Waive any inconsequential defect in the bids.

ƒ Negotiate any viable modifications in price, terms, conditions or specifications with the best bidder that would be advantageous to the Village.

ƒ Award a contract to other than the low bidder should such action be in the best public interest.

ƒ Award a contract by division among two or more vendors if such alternatives are duly indicated in the original Invitation to Bid.

Waiver of Bid Requirement The Village Board of Trustees, after review by the Village Attorney, shall retain the right to waive bid requirements subject to the following conditions:

ƒ Such action is found to be to the advantage and in the best interests of the Village.

ƒ Sole Source Procurement - A contract may be awarded by the Village Board of Trustees for a supply, service, and equipment or construction item without competition when the Department Head has advised the Purchasing Agent in writing and certified that there is only one source vendor available.

ƒ The Purchasing Agent has been engaged in cooperative procurement bids of goods or services in conjunction with another governmental agency where joint bids have been taken and are advantageous to the Village, i.e. state contracts.

11/09/2018 Page 175 Change Orders ƒ Authorization limits of change orders to contracts approved by the Village Board of Trustees, including construction contracts, shall be set by ordinance.

ƒ Specifications - Herein defined shall mean any description of the physical or functional characteristics, or of the nature of a supply, service, and equipment or construction items. It may include a description of any requirement for inspecting, testing or preparing a supply, service, equipment or construction item for delivery.

ƒ Responsibility - The Department Head shall prepare, issue, revise and monitor the use of specifications for supplies, services, equipment and construction as required by the Village and shall maintain a standard specifications file. The Purchasing Agent has the right to review specifications and make recommendations or changes.

ƒ Specifications Prepared by Architects and Engineers - The requirements of this section regarding the purposes and non- restrictiveness of specifications shall apply to all specifications including, but not limited to, those prepared by architects, engineers and consultants.

Cooperative Procurement The Purchasing Agent shall participate with other governmental agencies in cooperative bids for the procurement of goods or supplies subject to Board approval of contract and waiver of local bids. It shall be the policy of the Village to engage in those joint procurement efforts whenever such activity is feasible and economically advantageous to the Village.

Procurement of Professional Services The Village will follow state statute (50ILCS510/) Local Government Professional Services Selection Act. The procurement of certain services, where technical expertise or knowledge of a specialized field are critical to the performance of that service including but not limited to attorneys, engineers, planning consultants, architects, accountants and other similar professionals, shall not require bidding.

Procurement in Cases of Emergency Notwithstanding any other provisions of this Policy, the Village President or Village Administrator may authorize a Department Head

11/09/2018 Page 176 to make emergency procurements1 when there exists a threat to public health, welfare or safety conditions, provided such emergency procurements shall be made with such competition as is practicable under the circumstances. An after-the-fact written determination of the basis for the emergency and for the selection of the particular vendor shall be included in the purchase file.

Tax Exempt Purchases The Village is a tax-exempt organization. All purchases should be exempted from sales tax. The authorized purchaser is responsible for informing merchants of this status and providing sales tax exemption certificates when placing orders. Copies of the exemption certificate are available by contacting the Finance Department.

Vendor Credit Accounts Due to the potential for unauthorized purchases to occur, the establishment and use of accounts on credit at local vendors is highly discouraged. In the event an account is necessary, it shall be the policy of the Village to authorize the Director of Finance and/or Village Administrator to establish such an account.

Use of Village Issued Credit Cards ƒ Individuals authorized to receive a credit card and/or “purchasing card” shall be required to complete a “Purchasing Card Acknowledgement Form” prior to receipt. All Village issued credit cards are the property of the Village, and must be returned to the Village upon termination of employment.

ƒ No Village issued credit card may be used for purchase of any goods or services for personal use.

ƒ It is the responsibility of the cardholder to ensure that there are adequate budgetary funds in the appropriate accounts for which the cardholder will make purchases. The cardholder is responsible for ensuring receipt of goods and materials and will follow-up with the vendor to resolve any delivery problems or discrepancies. The cardholder is also responsible for keeping all credit card slips, cash register receipts, packaging slips, credit memos, etc. The cardholder is responsible for forwarding any and all statements to the Finance Department even if there is no activity.

Village Travel Policy In accordance with Public Act 99-604 (Local Government Travel Expense Control Act), the Village adopted Resolution #2016-26 to

1 Code of Ordinances 1-7I-3

11/09/2018 Page 177 regulate the reimbursement of travel expenses. The policy is incorporated within the Village’s personnel handbook (section 18.3), a copy of which is included in the appendix of this manual.

4. Standards of Conduct ƒ All vendors, current and prospective, shall be treated equitably. Procurement decisions shall be based upon price, quality, delivery, references and recommendations by village consultants, Department Heads, written standards, previous service and other relevant factors promoting the best interest of the Village.

ƒ No employee or Village official shall furnish information to any prospective bidder that would give any vendor an unfair advantage over other prospective vendors.

ƒ Procurement records shall be retained by the Purchasing Agent or the procuring department for public review as follows: a) Successful bids for ten (10) years after the terms of the related contract are completed. After said time records may be archived. b) Unsuccessful bids for three (3) years after rejection.

ƒ All employees or Village officials shall be prohibited from doing business with the Village during their tenure with the Village.

--- End of Policy ---

11/09/2018 Page 178 VILLAGE OF GLEN CARBON CAPITAL ASSET MANAGEMENT POLICY

Purpose: The purpose of this policy is: (1) to describe the policies and procedures utilized in the Village’s capital asset management system; and (2) put in place guidelines for accounting for and depreciating the Village’s capital assets.

The primary goals of this policy are: • To ensure that the Village’s capital assets are accounted for in conformance with generally accepted accounting principles; and • To establish a consistent and cost-effective method for accounting of the Village’s capital assets.

This capital asset policy is in accordance with Generally Accepted Accounting Principles (GAAP) and closely conforms to capital asset accounting practices as recommended by the Government Finance Officers Association (GFOA). The GFOA recommends that every state and local government consider the following applicable guidelines in establishing capitalization thresholds for capital assets:

• Capital assets should be capitalized only if they have an estimated useful life of at least two years following the date of acquisition.

• Capitalization thresholds should be applied to individual assets rather than to groups of similar items (e.g., desks, tables). For assets that qualify for capitalization and depreciation under the “group method” however, see third paragraph under the heading “THRESHOLD” for discussion of the appropriate threshold application.

• As a general rule, capitalization thresholds should be designed to encompass approximately 80% of a government’s total non-infrastructure assets.

• In no case should a government establish a capitalization threshold of less than $5,000 for any individual item.

• Governments should exercise control over their non-capitalized assets by establishing and maintaining adequate internal control procedures at the department level.

Authority: The Village of Glen Carbon Board of Trustees

Application: This policy applies to all Village Departments, committees and commissions.

11/09/2018 Page 179 Responsibility: The Village Administrator and/or designee shall be responsible for implementation of this policy.

Definitions: See attachment entitled “Glossary of Terms”.

Policy:

A. Threshold

The Village will capitalize individual assets that cost $15,000 or more and have an estimated useful life of at least two (2) years.

However, assets acquired with debt proceeds may be capitalized regardless of cost. In addition, assets acquired prior to this policy and capitalized at a lower threshold, may continue to be depreciated on the basis of past practice.

Individual assets that cost less than $15,000, but that operate as part of a network system may be capitalized in the aggregate, using the group method, if the estimated average useful life of the individual asset is at least two years. A network is determined to be where individual components may be below $15,000, but are interdependent and the overriding value to the Village is on the entire network and not the individual assets (i.e. telephone systems).

Individual assets that cost more than the Village’s insurance deductible but less than $15,000 will be inventoried for insurance purposes only.

B. Valuation

In accordance with generally accepted accounting principles, the Village will value its capital assets at historical cost. Historical cost includes the cost or estimated cost at the time of acquisition, freight charges, installation and site preparation charges, and the cost of any subsequent additions or improvements, excluding repairs. If a capital asset is donated to the Village, the asset will be valued based on the fair market value at the time the asset is donated.

C. Capital Assets Inventory Report

As part of the financial audit, the Finance Department shall submit a capital asset report to the Village’s external auditors on an annual basis. This report will include the following information: o Type of asset (i.e. land, building, infrastructure) o Date of acquisition o Acquisition cost o Estimated useful life o Annual depreciation o Accumulated depreciation

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D. Depreciation

The Village will use the straight-line method as its standard approach to depreciate capital assets.

E. Estimated Useful Lives

The following ranges are guidelines in setting estimated useful lives for depreciating assets.

Building and Structures 20-50 years Vehicles 03-10 years Equipment 03-20 years Infrastructure 10-50 years

F. Capital vs. Repair and Maintenance Expense

The following criteria are the basis for distinguishing costs as either capital or repair and maintenance expense:

1. With respect to improvements on non-infrastructure and infrastructure capital assets, costs should be capitalized if the useful life of the asset is substantially extended, or the cost results in a substantial increase in the capacity or efficiency of the assets. Otherwise, the cost should be expensed as repair and maintenance.

G. Inventory

For internal control purposes, the Village shall maintain an inventory listing of certain assets (controlled equipment) that do not meet the above referenced capitalization amounts. Controlled equipment include items that should be specifically accounted for and inventoried periodically for both internal and external (insurance coverage) purposes. Examples may include office equipment (computers, desks, file cabinets), public safety equipment (bullet proof vests, guns, radios), or public works items (power tools, etc).

Each department is responsible for the location of all controlled equipment within their areas of responsibility.

11/09/2018 Page 181 H. Disposal and Transfer of Village’s Assets

Disposition of Village assets will occur in accordance with applicable state and local policies and procedures. Transfer of assets between departments shall be communicated with the Finance Department, and budgeted when necessary.

GLOSSARY OF TERMS

1. Capital Assets: Capital assets include land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles, infrastructure, easements, intangible assets (such as computer software), and works of art and historical treasures.

2. Capitalization: Capitalization of an asset occurs when the cost of the asset meets the threshold and the estimated useful life set in the organizational guidelines. Under capitalization, the cost of an item is initially recorded as an asset rather than an expense.

3. Depreciation: Depreciation is the process of allocating the cost of property over a period of time, rather than recognizing the cost as an expense in the year of acquisition. Generally, at the end of an asset’s life, the sum of the amounts charged for depreciation in each accounting period (accumulated depreciation) will equal the original cost less salvage value.

4. Donated Capital Asset: Donated assets are those assets contributed to the Village. The donated assets are treated like a capital asset (using the fair market value).

5. Estimated Useful Life: Estimated useful life means the estimated number of months or years that an asset will be able to be used for the purpose for which it was purchased. In determining useful life, consideration is given to the asset’s present condition, use of the asset, construction type, maintenance policy, and how long it is expected to meet service demands.

6. Fair Market Value: The amount that would be paid if the item were sold currently in a transaction between a willing buyer and a willing seller.

7. Historical Cost: The historical cost of a capital asset includes the cost or estimated cost at the time of acquisition, freight charges, installation and site preparation charges, and the cost of any subsequent additions or improvements, excluding repairs.

11/09/2018 Page 182 8. Infrastructure Assets: Infrastructure assets are long-lived capital assets that normally can be preserved for a significant greater number of years than most capital assets (non-infrastructure assets). Infrastructure assets are normally stationary in nature and are of value only to the government entity. Examples include the Village’s streets, water or sewer system.

9. Salvage Value: The salvage value of an asset is the value it is expected to have when it is no longer useful for its intended purpose. In other words, the salvage value is the estimated amount for which the asset could be sold at the end of its useful life.

10. Straight-Line Method: The straight-line method is the simplest and most commonly used method for calculating depreciation. It can be used for any depreciable property. Under the straight-line method, the basis of the asset is written off evenly over the useful life of the asset. The same amount of depreciation is taken each year. In general, the amount of annual depreciation is determined by dividing an asset’s depreciable cost by its estimated life.

11. Threshold: The threshold is the dollar amount that an asset must equal or exceed if that asset is to be capitalized. Otherwise, the item would be considered as an expense at the time of acquisition.

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