City of Aurora Annual Budget 2021 Budget Annual Aurora of City City of Aurora Annual Budget 2021 Budget Annual Aurora of City

ANNUAL BUDGET 2021for the fiscal year beginning January 1, 2021

TABLE OF CONTENTS

SECTION I – INTRODUCTION

Reader’s Guide ...... 1 City Council Photo ...... 3 Principal Officials ...... 4 Mayor’s Budget Message ...... 5 Distinguished Budget Presentation Award ...... 21 Local Map ...... 22 Historical Summary ...... 23 Community Profile...... 24 Organization Chart ...... 29 The Budget Process...... 30 Flow of Planning Processes ...... 36 Budget Planning Calendar ...... 37 Long-Term Financial Policies ...... 38 Budget Fund Structure ...... 41 Description of Accounting Funds ...... 42 Authorized Staffing ...... 48 Authorized Staffing Notes ...... 51 Summary of Revenues, Expenditures, and Changes in Fund Balances by Fund ...... 54 Fund Balance Notes ...... 56 Overview of Revenues, Expenditures, and Changes in Fund Balances by Fund Type ...... 58

SECTION II – STRATEGIC PLAN SUMMARY

Strategic Plan ...... 63 Priorities by Department/Division ...... 65

SECTION III – REVENUES

Revenue Sources – All Funds ...... 85 Revenue Sources – General Fund ...... 87 TABLE OF CONTENTS (Continued)

Discussion of Revenue Sources ...... 89 History of Proceeds from Major Revenue Sources ...... 97 Matrix of Revenues Allocated Across Multiple Funds ...... 104 Revenue Summary by Fund ...... 105 Revenue Detail by Fund...... 108

SECTION IV – EXPENDITURES

Expenditures – All Funds...... 153 Expenditures by Fund, Department, and Division ...... 155 Matrix of Departmental Functions and Expenditures ...... 161 Expenditure Summary by Fund ...... 162 History of General Fund Expenditures by Class ...... 165 2021-2025 Non-Capital Decision Packages ...... 168 Description of Approved Non-Capital Decision Packages ...... 171

General Fund:

Executive: Mayor’s Office ...... 173 City Clerk’s Office ...... 178 Aldermen’s Office ...... 181 Human Resources ...... 184 Boards & Commissions ...... 187 Community Relations & Public Information ...... 188 Special Events ...... 191 Law: Law ...... 195

Innovation & Core Services: Innovation & Core Services Administration ...... 201 Community Services Administration ...... 207 Customer Service ...... 210 TABLE OF CONTENTS (Continued)

Community Development ...... 213 Public Art ...... 216 Grand Army of the Republic ...... 219 Youth & Senior Services ...... 222 Information Technology ...... 225 Data & Analytics...... 228 Project Management Office ...... 231 I.T. Security ...... 234 Development Services: Development Services Administration ...... 237 Building & Permits ...... 242 Property Standards ...... 245 Economic Development ...... 248 Zoning & Planning ...... 252 Animal Control ...... 256 Finance: Finance Administration ...... 259 Accounting ...... 263 Budgeting ...... 265 Revenue & Collection ...... 267 Mailroom...... 269 Purchasing ...... 270 Fire: Fire ...... 273 Emergency Management ...... 278 Police: Police...... 281 E911 Center ...... 286 Public Works: Public Works Administration ...... 289 Central Services ...... 293 Electrical Maintenance ...... 296 Engineering ...... 298 TABLE OF CONTENTS (Continued)

Downtown Services ...... 301 Parks & Recreation ...... 303 Phillips Park Zoo...... 306 Street Maintenance ...... 309 Non-Departmental ...... 311

Special Revenue Funds:

MFT-REBUILD Illinois Fund ...... 313 Motor Fuel Tax Fund ...... 314 Sanitation Fund ...... 315 Hotel-Motel Tax Fund ...... 315 Wireless 911 Surcharge Fund ...... 316 Municipal Motor Fuel Tax Fund...... 316 HOME Program Fund ...... 317 Emergency Solutions Grant Fund ...... 317 Gaming Tax Fund ...... 318 Federal Asset Forfeiture Fund ...... 321 State Asset Forfeiture Fund ...... 322 Foreign Fire Insurance Tax Fund ...... 322 Block Grant Fund ...... 323 Section 108 Loan Fund ...... 323 TIF District #10 (Galena/Broadway) Fund ...... 324 TIF District #11 (Benton/River) Fund ...... 324 TIF District #12 (Ogden/75th) Fund ...... 325 TIF District #13 (River/Galena) Fund ...... 325 TIF District #14 (Lincoln/Weston) Fund ...... 326 TIF District #17 (Farnsworth/Bilter) Fund ...... 326 TIF District #1 (Central Business District) Fund ...... 327 TIF District #3 (RiverCity) Fund ...... 328 TIF District #4 (Bell Gale) Fund ...... 329 TIF District #5 (West River Area) Fund ...... 329 TIF District #6 (East River Area) Fund ...... 330 TABLE OF CONTENTS (Continued)

TIF District #7 (West Farnsworth Area) Fund ...... 331 TIF District #8 (East Farnsworth Area) Fund ...... 332 TIF District #9 (Stolp Island) Fund ...... 332 Special Service Area Fund (14) ...... 333 Business District Tax #1 ...... 333 Safety, Health, and Public Enhancement Fund ...... 334 Equitable Sharing-Justice Fund ...... 335 Special Service Area Funds (24, 1, 34, 44) ...... 335 Stormwater Management Fee Fund ...... 337 Long-Term Control Plan Fee Fund ...... 338

Capital Projects:

Capital Projects Summary...... 339 2021-2030 Capital Improvement Plan Summary ...... 343 2021-2030 Capital Improvement Plan Projects by Category ...... 345 Operating Impact of Capital Expenditures ...... 353 Ward Projects Funds ...... 359 Capital Improvements Fund ...... 369 2017 GO Bond Project Fund...... 373 2021 GO Bond Project Fund...... 374

Debt Service Fund:

Discussion of Long-Term Debt ...... 375 Annual Principal Requirements ...... 377 Annual Debt Service Requirements ...... 378 Bond and Interest Fund ...... 379

TABLE OF CONTENTS (Continued)

Proprietary Funds:

Fleet and Parking Maintenance Fund ...... 381 Airport Fund...... 383 Water & Sewer Fund ...... 385 Motor Vehicle Parking System Fund ...... 396 Transit Centers Fund ...... 400 Golf Operations Fund ...... 404 Property & Casualty Insurance Fund ...... 408 Employee Health Insurance Fund ...... 409 Employee Compensated Benefits Fund ...... 410

Trust Funds:

Police Pension Fund ...... 411 Firefighters’ Pension Fund ...... 411 Retiree Health Insurance Trust Fund ...... 412

Public Library Funds:

Library Capital Projects & Technology Fund ...... 413 Library Bond & Interest Fund ...... 416

SECTION V – MISCELLANEOUS

Budget Ordinance ...... 417 Glossary ...... 421

1 2 CITY OF AURORA, ILLINOIS 2021 BUDGET CITY COUNCIL

Front row from left to right: Alderman-At-Large Robert J. O’Connor, Mayor Richard C. Irvin, and Alderman-At-Large Sherman L. Jenkins. Second row from left to right: First Ward Alderman Emmanuel Llamas, Second Ward Alderman Juany Garza, Third Ward Alderman Theodoros C. Mesiacos, Fourth Ward Alderman William M. Donnell, Fifth Ward Alderman Carl Franco, Sixth Ward Alderman Michael B. Saville, Seventh Ward Alderman Scheketa Hart-Burns, Eighth Ward Alderman Patricia Smith, Ninth Ward Alderman Edward J. Bugg, and Tenth Ward Alderman Judd Lofchie.

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City of Aurora

Finance Department | 44 East Downer Place | Aurora, IL 60507 Phone: (630) 256‐3530 | Fax: (630) 256‐3539 | Web: www.aurora‐il.org

October 18, 2020

Members of the City Council and Aurora Residents and Businesses:

This time last year, writing this letter caused me to reflect upon what I thought would be the most significant challenge we would face as a city following the Henry Pratt mass shooting. Today, as I write this letter, we are in the midst of an on-going global pandemic and civil unrest that has challenged us both nationally and locally. We are working and schooling remotely and trying to adjust to the ever-changing new normal of a socially distant world caused by COVID-19. As a city government, we have worked and will continue to work to maintain levels of service and offer support whenever possible to our residents and the business community. We will continue to adapt and adjust in order to move our city forward and remain “Aurora Strong.”

The past three years, we have worked tirelessly to generate excitement about all of the things Aurora has to offer. We have celebrated our history, our diversity and our differences in ways not seen before in this city. We have celebrated the opening of every business, large or small, that has chosen to call Aurora home. We have celebrated our cultural diversity and the accomplishments of our community as a whole, from babies first birthdays, to furry family members, to our students and our elders. We as a community have so much to offer and we will continue to celebrate our accomplishments both large and small, even if we must do so virtually.

However, despite our great community pride and focus on equity and inclusion, we were still challenged by a tragic event in Minnesota that resulted in national civil unrest. We have prided ourselves on having a proactive, progressive and professional police department, but the national circumstances sparked a significant and important local conversation, which resulted in an opportunity for us to listen, respond and grow. This led to the creation of the “Community Helping Aurora’s Necessary Growth and Empowerment” (CHANGE) Initiative, which provided an open platform moderated by residents for all Aurorans to view, learn and discuss the Aurora Police Department’s (APD) policies directly with police leadership. These conversations led to a series of recommendations that were presented at a City Council meeting and created a framework to have open, community based conversations which led to the City Council authorizing resolutions and timelines to purchase and implement a body camera system for the Aurora Police Department as well as implement a Civilian Review Board. The CHANGE Initiative has proven to be a powerful tool and resource for us to create meaningful dialogue with our community, the results of which have been turned into actionable items for greater transparency and accountability for our community.

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The past three years we have also worked to establish a strong foundation for economic development throughout the city. Citywide redevelopment projects like the long-vacant former Copley Hospital in the heart of our Eastside Historic District, to our downtown with the Hobbs Building, the Terminal Building, the 80 S. River building, the Keystone Building and the Silver Plate Building have been transformed after decades of being either dormant, neglected or underdeveloped. We have dynamic and exciting new restaurants and entertainment options like Stolp Island Social, McCarty Mills, Charlie’s Creamery and Altiro Latin Fusion, again filling long-standing vacant properties, attracting diners and breathing new life into our downtown. In spite of the turbulence in 2020, we will continue to press forward in order to complete current projects as well as attract and launch new ventures. We may not know how long our current circumstances will last, but we will not allow the present to derail our future. If we continue to work together, we will remain Aurora Strong and come out of the pandemic even stronger.

Economic Overview

The 2021 budget will remain a living, breathing document as we navigate the turbulent financial circumstances created by the ongoing COVID-19 pandemic and civil unrest. We will continue to prioritize, maintaining core city services such as public safety and public works, while working to minimize the property tax burden. Our economic development team, in partnership with Invest Aurora, will continue to work aggressively to attract new jobs and investments to our community and continue to grow our tax base. The long-term financial impact of COVID-19 remains to be seen, as a city we will continue to be diligent in pursuing all county, state and/or federal reimbursement programs to assist in our long-term recovery. So far, we have been successful in obtaining CARES Act funding from Kane, DuPage and Will counties of approximately $10.5 million and will continue to seek additional funding related to pandemic relief.

Property taxes continue to be the city’s largest single revenue source. The City of Aurora reports property tax revenue as the net amount available to provide resources for basic municipal services or the amount available after state-controlled pension requirements and long-term debt obligations are satisfied. In 2020 (taxes payable in 2021), the tax levy for General Fund purposes will remain virtually unchanged from the prior year. In fact, at $41.8 million, the General Fund levy is $1.3 million less than it was a decade ago.

2021 Priorities

Aurora continues to pursue strategies to move forward the city’s top three priorities:

1) Economic Development – Focus on Business Attraction, Business Retention and Creation of New Jobs 2) Public Safety and Quality of Life - Provide High Levels of Public Safety and Preserve and Improve Quality of Life 3) Innovation and Collaboration - Provide Efficient, Equitable, Transparent and Accountable Government

6 Economic Development

Aurora remains a regional economic leader and strong global economic competitor as we head into 2021. The COVID-19 pandemic will have taken a major toll on our revenue streams, with the initial closures and limitations imposed upon businesses re-opening, particularly on our major revenue generators like the Hollywood Casino, the Fox Valley Mall, the Chicago Premium Outlets (CPO) mall, the Paramount Theatre and the Thomas J. Weisner RiverEdge Park, not to mention countless other businesses and restaurants. The Mayor’s Office of Economic Development worked tirelessly with our business community to connect them with financial support opportunities as well as creative re-opening options. Parking spots became patios to accommodate outdoor dining, the Fox Valley Mall parking lot became a drive-in movie theatre and a drive-up church service location, and the CPO became a mobile COVID-19 testing site. The city as a whole became more nimble and we worked collectively to support our businesses, large and small, while working within the State of Illinois’ guidelines throughout the pandemic, and we will continue to do so.

In spite of the turbulent circumstances, we continue to progress towards our goal of increasing economic development opportunities citywide. This endeavor has required an all-hands-on-deck approach, with cross-departmental cooperation, innovation and the ability of our team to build and maintain relationships. Our Development Service Team (DST) remains a vital component of our process, where city staff and Invest Aurora representatives meet with prospective businesses to flush out ideas and determine next steps. This year we also used information from prospective businesses during the DST meetings to overhaul our Liquor Code to make it more user friendly and appealing to new businesses. With the support of the City Council, staff streamlined classifications and created four “Entertainment Districts” that will afford the downtown core, downtown fringe, Fox Valley Mall and the yet to be developed Bilter Road area more flexibility to attract new and different food, beverage and entertainment concepts. Staff will continue to work together to re-work our Liquor Code to ensure that we are always striving to meet the needs of our current and future business community. We will continue to work to attract and retain businesses.

Our corridors remain a major focus and we have made significant strides over the past year. Lake Street (State Route 31), will soon welcome a new three-unit strip center that will replace the long-vacant Long John Silver’s near Indian Trail that will house a national beverage chain with a drive- thru. Right down the street, the former Carson’s property will be transformed into an upscale storage unit with a restaurant that faces Lake Street, making it a more inviting space. There will also be a high-end carwash constructed in another part of the lot, changing the space from a stark asphalt void into an updated, revenue-generating business on one of our major thoroughfares. Over on the west side of town, the Orchard Road corridor saw the former Office Max space converted into a popular Habitat for Humanity Re-Store, joining their other location near the Fox Valley Mall. Right next door to the Re-Store, the long-vacant Cosmopolitan Market will soon welcome Factor, a rapidly expanding chef-prepared fresh meal delivery service that will house their corporate headquarters and an FDA-approved commercial kitchen with 250 employees. Also on the west side of town, the former Cub Foods on Galena Boulevard will welcome Lindsay Windows, a national window manufacturer joining the new School District 129 campus, Rush Copley Urgent Care, AC’s Pub and the new McDonald’s to name a few. We will continue to focus on revitalizing our key corridors throughout the city.

Moving to our downtown, the city celebrated the opening of Amy Morton’s restaurant, Stolp Island Social, which is geared towards complimenting the Paramount Theatre’s show schedule and attendees. With the Paramount shuttered until 2021 due to the pandemic, Amy made the difficult decision to close her doors until the theatre reopens. We look forward to celebrating the re-opening of both the Paramount and Stolp Island Social.

7 Across the street, another new restaurant, Altiro Latin Fusion, opened and was able to stay open by creating outdoor dining options for their patrons using sidewalk and streetscape spaces. Down the street from Altiro Latin Fusion, the historic and long-vacant Silver Plate Building opened Charlie’s Silverspoon Creamery, a gourmet, hand-crafted ice cream shop. The upper level of the Silver Plate Building was transformed into luxury apartments and the lower level will soon welcome a new wine bar concept, expanding evening entertainment options in our downtown. The construction of the lower level also includes a deck for the Creamery and an outdoor seating space for the lower level wine bar. Directly across the street, a new full- service restaurant will join our growing slate of downtown dining options. Craft Urban, an established restaurant with a popular location in downtown Geneva, will soon begin construction at the prime location of Stolp and Downer. Their Aurora location will include an outdoor dining option, replacing a current vacant space surrounded by a chain link fence with an inviting outdoor space, rounding out the positive transformation of Stolp Avenue.

Also undergoing a transformation in the downtown is River Street. Anchored by the Aurora Public Library, Society 57 (the former Pocus Building) and River Street Plaza, the corridor welcomed two new businesses with another on the horizon. The McCarty Mills Taproom open in filling a long- vacant space in River Street Plaza with a new beverage and dining concept. Down the street, the popular New York Street coffee shop Endiro opened a coffee roastery, beautifying and filling up yet another long-vacant building in our downtown. Behind the Endiro roastery on Cross Street, construction will soon begin on Foreign Exchange, a craft brewery with a strong local following. The addition of the brewery will expand the downtown footprint, bringing new concepts and offerings for residents and visitors alike.

At the other end of our downtown, anchored by Two Brothers Roundhouse and RiverEdge Park, construction continues on the pedestrian bridge that will connect the east side to the west side and transform the Tanner Historic District neighborhood into a transit-oriented neighborhood. The completion of the bridge will offer a historic west side neighborhood the option to bike or walk to the train station, rounding out Aurora’s impressive roster of transit-oriented development. Construction is scheduled to conclude early November; its completion will mark a new era in development on both the east and west banks along the Fox River and creating a pedestrian friendly connection for our east and west sides.

The reconstruction of the former Copley Hospital site also continues to progress. The relocation of the School District 131 administration building to the site was delayed for some time due to the pandemic, but still moving forward with its plans to locate its administrative staff in the heart of the district and next door to the historic Bardwell School. Included in this redevelopment is the abandonment of Seminary Avenue which will create a safe and enjoyable greenspace between the new District 131 headquarters and Bardwell School connecting the entire campus to the community. This $100 million development continues to transform the long-vacant eyesore into a multi-use facility that will bring an influx of new professionals, medical services, senior living, housing for adults with developmental disabilities and residents to our Eastside Historic District, a prime location near our downtown.

Last year saw the demolition of two unsightly motels right across from the Chicago Premium Outlets as well as the acquisition of approximately 50 acres of land off of Bilter Road. These actions paved the way for the city to begin aggressively marketing the properties for possible future uses including a new casino, hotel and recreational developments to complement the success of the outlet mall. This work will continue into 2021 with the CPO as a valued partner.

8 The renovations of the Fox Valley Mall continue, with the unveiling of Centennial Real Estate’s $8.0 million investment which includes an interior facelift, modernizing the décor and creating an indoor entertainment space to host concerts that patrons of all ages can enjoy. The fountain in the center of the mall space was updated with foxes, symbolizing the company’s commitment to respecting the history of the mall to our city while moving into the future. The center most recently unveiled a new indoor treehouse, providing a place for the youngest visitors to burn off some energy while the adults relax and enjoy the indoor park. The mall continues to welcome new shopping and entertainment options, moving it from a strictly retail shopping center to a lifestyle and entertainment destination. Centennial remains committed to the continued improvement of the mall despite delays created by the pandemic and we look forward to the continued improvement and growth of this center.

Directly across the street from the Fox Valley Mall, Pacifica Square continues to progress. The parking lot was reconfigured and the buildings all received a much needed face lift, re-energizing a tired retail center and continuing the transformation into the nation’s largest Asian-themed shopping center, right here in Aurora. There are a number of new dining, lifestyle and entertainment options now available as well as the newly opened Park to Shop Supermarket. This beautifully situated 50,000 square foot market includes a large food court area that will provide a number of additional dining options for patrons and visitors alike.

The Route 59 corridor will also soon welcome a new category of business as the city prepares to celebrate the opening of our first recreational marijuana dispensary. ZenLeaf, a well-established medical and recreational (in other states) dispensary, selected a vacant retail space near the intersection of Route 59 and New York Street, capturing traffic from Aurora as well as our neighboring communities. ZenLeaf recently completed construction and is opening this month. The city awaits further state approvals of licensing and additional approved dispensaries being built in 2021.

Public Safety and Quality of Life

During the initial period of national civil unrest, Aurora was impacted by its own civil unrest and related property damage in our downtown. The city and community banded together to support our business owners, turning the boarded-up windows into pieces of art that reflect the diversity and values of our city. As the unrest continued and the actions of police officers from police departments outside of our city were called into question, our residents began to question our police department’s policies and procedures and demanded responsive action. As a city, we recognize we are home to a progressive and community-oriented police department who are active and present members of our community. However, as a city dedicated to public service and safety, we also recognize that no organization is ever above reflection, self-examination, continued growth and improvement. The CHANGE Initiative provided a venue for residents to engage in meaningful dialogue with our police department leadership, reviewed police policies and procedures and identified areas where our residents would like to see improvement. Residents were able to offer suggestions and feedback as well as gain an understanding of how our department is run and what sets us apart. The initial sessions resulted in a 60- Day Report, containing information that will drive future phases of the project forward. The initial CHANGE was wholly police-oriented with plans including resolutions towards implementation of a police body worn camera system and a citizen review board as well as future phases that will include other areas of government.

Keeping crime low within our boundaries remains a priority. The implementation of the Critical Incident Intelligence Center has paid dividends over the last year, providing timely information in order to appropriately deploy police resources. The 2020 year saw the initial phases of the

9 implementation of body worn cameras for the Aurora Police Department (APD). The 2020 budget did not initially contemplate the purchase and implementation until 2021, but at the request of the City Council, the schedule has been moved up and the timeline compressed. Though the process has been moved forward, we will not compromise the process to check a box. We will focus on a successful implementation which requires additional civilian personnel, training, storage for data and comprehensive policy documents that will provide adequate protection for our community members and our personnel.

Aurora’s other public safety arm, the Aurora Fire Department (AFD) had a challenging year as well. The AFD took the lead in providing Incident Command during the COVID-19 pandemic, which is still ongoing. The AFD convened virtual emergency operations meetings, which included representatives from the Health Departments, our various healthcare providers and staff. Open dialogue and partnerships have always been valuable assets, but never more valuable than during this ongoing health crisis. We will continue to work diligently to protect our community and are thankful for the ongoing leadership provided by our Fire Department.

The full-scale exercise required by the Federal Emergency Management Agency (FEMA) Complex Coordinated Terrorist Attack Grant the city received was planned for June of 2020 and was pushed back into 2021 due to the pandemic, but the training required as part of that grant has been invaluable yet again. Last year, the training afforded to us by the grant resulted in dynamic coordination of our public safety partners during the mass shooting. This year, training prior to the pandemic resulted in a smoother run EOC as staff became more familiar with the processes and vernacular. All the challenges we have faced as a city have made us better and we will only continue to grow.

The AFD also continues to pursue grant opportunities to purchase new equipment. The department recently received a $975,000 grant from FEMA to assist in the replacement of supplied air respirators. The 2021 budget prioritizes the continued replacement of critical equipment to keep our firefighters up to date.

The 2021 budget continues to prioritize improvements to the city’s transportation network. The Motor Fuel Tax Fund dedicates $3.2 million to resurface arterial streets and $3.5 million towards neighborhood street improvements. Additional funds have been budgeted for improvements of existing intersections and traffic signals in order to improve efficiencies and keep our infrastructure up to date. These investments not only directly contribute to the quality of life in our city, it results in significant cost-savings over time and serves as a driver for business attraction and redevelopment.

The Water & Sewer Fund will continue to furnish significant financial resources in 2021 for ongoing improvements to the city’s water and sewer systems including:

 Sanitary Sewer Evaluation and Rehabilitation. In some older neighborhoods of the city, sections of the sanitary sewer are reaching the end of their useful lives. Maintenance costs escalate as the lines reach an advanced age. In 2021, we will apply $2.5 million to identify and rehabilitate sewer lines that need attention.

10  Watermain Evaluation, Repair, and Replacement. Similar to sanitary sewer lines, a program is needed to provide for the systematic replacement of watermains throughout the city that have aged, deteriorated, and weakened. In 2021, $2.0 million will be committed.

In 2011, based upon a mandate from the U.S. Environmental Protection Agency, we established a long-term control plan fee. The proceeds of this fee will continue to permit us to undertake our mandatory Long-Term Control Plan improvements in 2021. The purpose of this ongoing program is to reduce or eliminate sewer back-ups into homes and reduce combined sewer overflows into the Fox River and Indian Creek. The program involves separating combined sewers and constructing green infrastructure in various areas of the city as well as constructing an additional combined sewer treatment plant. In 2021, we have budgeted $2.1 million for continued improvements.

Innovation and Collaboration

Aurora’s focus on Innovation and Collaboration was bolstered by the city’s participation in the Bloomberg Harvard City Leadership Initiative over the 2019-2020 year. This yearlong program provided a challenging program for the city’s executive team, as well as access to countless resources. We focused our energy on data and evidence and began the long process of transitioning all our departments to be more data driven. The initial implementation process was interrupted by COVID-19 but will continue into the 2021 year with the goal of making our departments and divisions more “front facing” in terms of providing data and information to our residents. We look forward to continuing this initiative to become more transparent as an organization.

One of the most significant assets provided to the city as part of our Data and Evidence Track that was particularly helpful during the early stages of COVID-19 and is still helpful today, was a new connection with our Esri ArcGIS provider. The city has been a long-time user of the ArcGIS platform but thanks to our Data and Evidence Track Coach and the work of our IT Department, we were able to forge new connections that resulted in a comprehensive COVID-19 dashboard available on our city’s website. The dashboard remains an asset today and we look forward to creating new dashboards with other city departments in order to provide our residents with information in an updated and easy to digest manner.

Our IT Department has been front and center throughout the pandemic as our workforce shifted from full-time office employees into telecommuters working from home. In March when the majority of city buildings shut down to comply with COVID-19 guidelines, the IT team worked tirelessly to make the transition as seamless as possible and keep city operations humming. In addition to providing technical support to employees working from home, the IT department also shifted gears to move a number of our manual processes online. This has been an ongoing effort with the implementation of the Trakit software, but the team had to shift gears and re-prioritize based on the circumstances.

The challenges of maintaining operations through the initial phases of COVID-19 through today have been significant. However, the City of Aurora is home to a number of dedicated employees who worked tirelessly to ensure our city was able to maintain “normal” operations, many times in new and different ways. Our department heads who oversaw the divisions considered “essential” all worked rotating schedules and implemented new guidelines in an effort to keep their employees and their families safe. I have always said innovation does not happen in a vacuum; this year has proven that yet once again. Each and every department, division and employee has been required to think outside of the box and find a new way to

11 do their job. Innovation and collaboration will continue to be a priority of my administration as we navigate the ever-changing circumstances of this period of history.

Outside of maintaining the operational efficiency of the city was the challenge of supporting our residents and the business community. As the magnitude of the virus and its long-term impact surfaced, city staff worked to address the myriad of issues facing our city. I directed a multi- departmental collaboration including our Innovation, Economic Development and Finance Departments to make dollars available and implement a relief program for residents and businesses in need of financial assistance. As a result of this collaboration, the City partnered with Invest Aurora to create the Standing Together with Aurora Businesses Local Emergency (STABLE) Fund to support our business community through the mandatory closure phase imposed by the pandemic state of emergency. Also at my direction and led by the Mayor’s Office, various city departments also worked collaboratively on a plan called “Activate Aurora” that included guidelines for businesses as well as the guidelines to partially re-open our city facilities including City Hall for business following county and state health department and CDC guidelines. Per Activate Aurora, city buildings are now open to the public three days a week with the other two days reserved for employees only. Divisions rotate staff members in order to allow for appropriate social distancing measures, with staff members working remotely from home on their non-city hall days. We will continue with this pattern until it is safe to resume full-time in-person work schedules.

In the midst of grappling with all of the operational, financial and regulatory challenges created by COVID-19, the city was then impacted by the national civil unrest on and after May 31, 2020. Our downtown bore the brunt of the events, with protests that started out peacefully but ended with significant damage. While the damage to our city was difficult to bear, we were proud that our Aurora Police acted professionally and even more proud of how our community banded together to repair and rebuild when the dust had settled. Operationally, we were able to easily shift gears to adjust to the combined community needs of COVID-19 and the civil unrest but addressing and meeting the social emotional needs proved to be more challenging. But as we have with all other issues we have faced over the past three years, we met this one head on with the innovative CHANGE Initiative. Yet again, when Aurora is faced with a challenge, we have proven that we are resilient and Aurora Strong and committed to continue to grow together.

The limitations imposed by COVID-19 required the cancellation of almost all city events. Not marking the start of summer by honoring our veterans with the Memorial Day Parade or celebrating Independence Day as a city were stark reminders of the current circumstances. Despite the challenges, yet again, our staff rose to the occasion. Our veterans were still honored, this time through a virtual ceremony and events that marked this solemn date in a safe manner. Instead of the standard Independence Day Parade, we held a “Salute to our Healthcare Heroes” procession that included our hospitals and some of our nursing homes, allowing residents of those facilities to be part of an occasion they would not normally be able to participate in and the community to come out and cheer on our healthcare workers. Our Special Events Division shifted from managing parades to organizing and managing mobile food pantry events at Phillips Park to provide food to our residents in need. To date, we have hosted three events with more planned in the future. We are leaning into our circumstances and learning how we can continue to serve and provide to our community in a safe, efficient and innovative manner.

To keep the community informed and connected, the Mayor hosted a number of “Community Conversations” via Zoom. Topics included updates on development projects, animal care, public art, local food pantries, hospital leadership, school Superintendents and then a later update with the

12 Superintendents of our four major districts to name a few. While we could not be out and about in the community, we still worked to maintain our presence and bring valuable information and resources to our residents.

After a brief period with no meetings, the City Council held virtual meetings in order to conduct vital business. Eventually the Committee and Committee of the Whole meetings commenced virtually. Following State guidelines and streaming the meetings has allowed us to continue our normal course of operations, ensuring that the public is still able to fully participate and our business is still conducted in an open and transparent manner. We will continue to proceed with electronic meetings until it is safe for us to gather in public.

Policies Impacting Upon the Development of the 2021 Budget

The 2021 budget is based upon certain basic financial policies. Those policies are outlined below.

 The city will provide basic, high-quality municipal services at the lowest possible cost.

 High-priority capital projects, as reflected in the city’s Capital Improvement Plan, will be funded.

 Non-Union City staff members will receive salary increases of approximately 1.0%. Union represented employees will receive increases based on their collective bargaining agreements.

 The city will, once again, contribute to the Firefighters’ Pension Fund and the Police Pension Fund the full amount of the employer contribution determined pursuant to state guidelines. The Police and Firefighters’ Pension Boards have also requested an increase in funding due to changes in the basic mortality tables used to determine the duration of pension payouts. In doing so, we are acting as responsible stewards of the pension plans.

 While not mandated to do so, the city began setting aside money for accrued retiree health insurance benefits in 2005. In 2021, the city will contribute to the Retiree Health Insurance Trust Fund 62% of the actuarially recommended employer contribution associated with governmental funds and the Golf Fund, and 100% of the contribution attributable to the other enterprise funds (Airport, Water & Sewer Fund, Motor Vehicle Parking System Fund, and Transit Centers Fund). The total contribution will be $4.2 million, which is approximately a 34% decrease to the contribution in 2020.

13 Expenditures Included in the 2021 Budget

The notable individual expenditure items included in the 2021 City Budget are discussed above. However, in total, the budget includes $406.4 million in expenditures. The following chart summarizes the changes in the budget.

2020 2021

Gross Total Expenditures $477,392,656 $444,587,612 Less: Carryovers (34,786,200) (38,229,400) Net Total Expenditures $442,606,456 $406,358,212

Amount of Change Before Prior-Year Carryovers Deducted ($32,805,044) After Prior-Year Carryovers Deducted ($36,248,244)

Percentage Change Before Prior-Year Carryovers Deducted -6.9% After Prior-Year Carryovers Deducted -8.2%

Carryovers are items budgeted as expenditures in one fiscal year that are not spent and are then budgeted again in the subsequent fiscal year. Removing carryovers from the gross amount of total expenditures provides a perspective on the “new money” that is provided in the budget of a given year.

The General Fund budget for 2021 is $193.8 million which is 1.0 % less than in 2020.

The proposed budgeted expenditures for the 2021 budget were $406,015,316. Through the budget review process, late changes in the amount of $342,896 and carryovers in the amount of $38,229,400 were added to the 2021 budget. The late change adjustments were for the creation of a special program to assist citizens effected by the COVID-19 pandemic and consulting services for a disparity study.

14 Revenue Projections for 2021

Total revenues projected for 2021 are $429.2 million. This is approximately $22.8 million or 2.1% lower than the 2020 Amended Budget.

The primary General Fund revenue sources are sales taxes, income taxes and property taxes.

The city receives the equivalent of a 1% sales tax from the proceeds of a statewide sales tax that is distributed based upon point of sale by the Illinois Department of Revenue. During 2021, we project that state-shared sales tax revenue will be $21.7 million. This figure considers reduced taxes due to the closing of big box stores on Lake Street and at the Fox Valley Mall and certainly due to the COVID-19 pandemic. The Chicago Premium Outlets mall continues to show strong sales and the renovation of the Yorkshire Plaza by Pacifica Square, LLC will help stabilize sales tax revenue in 2021 and beyond. The graph below presents the trend in state-shared and home-rule sales tax since 2011.

City Sales Tax Revenues

$26,000,000

$24,000,000 State-Shared $22,000,000 Sales Tax

$20,000,000 Home-Rule Sales Tax $18,000,000

$16,000,000 2011 2013 2015 2017 2019 2021*

* 2020 and 2021 amounts are projected.

15 The city also has a home-rule sales tax in place. It is imposed at a rate of 1.25% generally upon all retail goods except motor vehicles, food, and drugs. For 2021, we have budgeted this revenue source at $18.1 million. In 2017 the state imposed a 2% administrative fee for processing home- rule sales tax and this administrative fee was reduced to 1% in 2018 as of July 1. Extending past practice on the allocation of home-rule sales tax revenue across selected city funds, the allocation for 2021 will be:

Allocation Fund Amount Percentage Allocation Purpose

General $12,520,000 69.2% General governmental operations SHAPE 3,120,000 17.2% Public safety projects Capital Improvements 2,000,000 11.1% Capital projects Motor Vehicle Parking Systems 460,000 2.5% System subsidy

Total $18,100,000 100.0%

16 Income taxes are distributed by the State of Illinois based upon a statewide per capita formula. Thus, the state’s economy does affect the income tax revenues of Income Taxes the city. We estimate that those revenues will be $18.1 million in 2021, a decrease $22,000,000 of 14.6% from $21.2 million of revenues expected in 2020. Our 2021 projection is based upon the distribution forecast of the Illinois Municipal League. The major $20,000,000 source of this decrease is the high level of unemployment this year that will be reflected in next year in personal income tax and the lower total corporate income $18,000,000 due to decreased business, all stemming from COVID-19.

$16,000,000 During the past few years, elected officials of the State of Illinois have discussed certain proposals that would reduce the amount of income tax revenues distributed $14,000,000 to Illinois municipalities. The city’s 2021 forecast for income tax revenues assumes no reduction imposed by the state. $12,000,000 The 2010 census recognized an increase in Aurora’s population from 164,681 to 197,899. The impact of the population increase was first seen in income tax revenues beginning in mid-2011. * The 2020 and 2021 amounts are projected.

Property taxes (from the 2020 tax levy) are expected to generate a total of $83.5 million in 2021 for the city (excluding the library debt levy), compared to $80.9 million in 2020. Recognizing the financial hardship inflicted upon many city residents and businesses by the Great Recession, the city reduced its levy for general municipal operations from about $48.5 million in 2008 (taxes payable in 2009) to $41.8 million in 2020 (taxes payable in 2021) – a decrease of $6.5 million or over 12%. Also, the amount of the 2020 levy for operational purposes is precisely the same amount as it was in the prior year.

The total property tax levy will reflect a $2.9 million increase to pay employer contributions for employee pensions, including those for public safety employees. It is important to note that the benefit formulae for employee pensions has been established by state law. The city has no authority to change the formulae. Municipalities pay the cost of benefits that have been mandated by the State of Illinois.

17 The graph below presents the trend of the city’s property tax extensions for General Fund purposes since 2010 (2009 property tax levy).

Property Tax Extensions for the City General Fund

$46,000,000

$44,000,000

$42,000,000

$40,000,000

* 2019 is the budgeted amount and 2020 amount is projected.

Prior to 2011, the city’s extension for its contributions to the Illinois Municipal Retirement Fund (IMRF) were actually included in the extension for the General Fund. The estimated IMRF extensions have been subtracted from the pre-2011 amounts included in the graph above to enhance comparability. The 2018 proposed levy was $550,000 less than the 2017 levy due to the reduction associated with the elimination of the Aurora Election Commission expenses in 2018.

As in the prior 12 years, the 2020 property tax levy will include a $4.0 million component to help pay the debt service on general obligation bonds issued to finance the construction of the new police headquarters.

18 Casino Gaming Taxes

$11,000,000

$9,000,000

$7,000,000

$5,000,000

*The 2020 and 2021 amounts are projected.

Casino gaming taxes, generated from Aurora’s riverboat casino are projected to decline to $5.2 million in 2021. Gaming taxes are deposited into a separate special revenue fund of the city and used primarily for economic development initiatives and certain non-core services. This revenue will be monitored closely as the impact of the COVID-19 pandemic fluctuates in 2021.

Gaming taxes have proven to be a revenue source that can vary significantly from year to year. Over the past ten years, casino gaming taxes have been affected by tax law changes, an indoor smoking ban in public places, economic downturns, the opening of other casinos in Illinois and the approval of video gaming.

Distinguished Budget Presentation Award

The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished Budget Presentation Award to the City of Aurora, Illinois, for its annual budget for the fiscal year beginning January 1, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device.

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

Conclusion

Preparation of the budget is a long and arduous task. I would like to thank all of the city staff members who participated in the preparation of the 2021 proposed budget. Special recognition is in order for the exceptional efforts of Chief Financial Officer/City Treasurer Martin Lyons, Director of Financial Operations Stacey Peterson, Chief Management Officer Alex Alexandrou, and Budget Analyst Silvia Cisneros who were at the center of the budget development and production process this year.

Respectfully submitted,

Richard C. Irvin Mayor

20 21 CITY OF AURORA, ILLINOIS 2021 BUDGET - LOCAL MAP

Butterfield Rd Route 56 Oak St

East - West Tollway North Aurora I - 88 Broadway

Sullivan Rd. Rd.

Av. Naperville Dr. Rd. Indian Trail North Aurora Rd Sheffer Rd Sugar IL RT 56

Grove

Rd.

Randall W. Edgelawn Galena Bl. St. Lake

Eola E New York St Farnsworth Prairie St.Aurora Ogden Av

IL RT 47 RT IL Rd.

IL RT 25 Hill Av Hill Jericho

Rd. IL. Route59 IL RT 31

Montgomery Orchard U.S. Route 30

Montgomery 95th St

Route 30 ´ IL. Route 34 Oswego

Route 59 Madison St Route 30 IL RT 71 SOURCE: IT DIV. CITY OF AURORA, AURORA, IL., 2021 Main St 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 SSA #44 (Blackberry Trail) Fund (276). To account for expenditures Capital Improvements Fund (340). To account for resources to for special municipal improvements and maintenance of those accomplish various capital projects in the city, especially street and improvements in the Blackberry Trail subdivision in the city. building projects. Financing is being provided primarily by a portion Financing is provided by an annual SSA property tax levy upon the of the city’s 1.25% home-rule sales tax. area concerned. 2008B Tax Increment Revenue Bond Project Fund (342). To account Stormwater Management Fee Fund (280). To account for resources for land acquisition, environmental remediation, public infrastructure for stormwater management projects. Financing is provided by a bi- improvements, and other redevelopment costs associated with the monthly $6.90 charge to each residential and business water and sewer Shodeen residential construction project in TIF District #3. Financing service account. has been provided by the proceeds of tax increment revenue bonds issued in 2008. Long-Term Control Plan Fee Fund (281). To account for resources for projects designed to manage overflows from combined sewers in Kane/DuPage Fire Impact Fee Fund (345). To account for resources accordance with federal law and the policies of the United States to construct fire stations and purchase equipment to provide fire Environmental Protection Agency. Financing is provided by a bi- protection services to the city’s residents and businesses in Kane and monthly $5.85 charge to each residential and business water and sewer DuPage Counties. Financing is provided by development impact fees. service account. Kendall/Will Fire Impact Fee Fund (346). To account for resources to construct fire stations and purchase equipment to provide fire CAPITAL PROJECTS FUNDS protection services to the city’s residents and businesses in Kendall and Will Counties. Financing is provided by development impact fees. Ward Projects Funds (311 – 320). To account for expenditures for various capital projects in the city’s ten wards that are requested by Public Works Impact Fee Fund (347). To account for resources to “ward committees” comprised of residents from those wards. A purchase public works equipment for road maintenance and related separate fund exists to account for the projects of each ward. Projects services. Financing is provided by development impact fees. include street improvements and the installation of sidewalks and streetlights, as well as other projects locally desired. Financing is 2017 General Obligation Bond Project Fund (353). To account for provided by interfund transfers from the Gaming Tax Fund and Capital expenditures related to a variety of capital projects to include, but not Improvements Fund. limited to, the construction of a new fire substation, certain roadway improvement projects, and property acquisition.

45

46 47 48 49 50 CITY OF AURORA, ILLINOIS 2021 BUDGET AUTHORIZED STAFFING NOTES

 Mayor’s Office (Department/Division 1002). The full-time staffing decreased by the elimination of the vacant Deputy Mayor position.

 Human Resources (Department/Division 1006). The part-time staffing increased by six Seasonal Worker I positions. These positions will provide health and temperature screening at the entrances to municipal buildings.

 Boards and Commissions (Department/Division 1007). The part-time staffing decreased by eight board member positions. The Zoning Board of Appeals was combined with the Planning Commission and was renamed the Planning & Zoning Commission.

 Law (Department/Division 1102). The full-time staffing decreased by one position and the part-time staffing increased by one position. An Assistant Corporation Counsel II was reclassified from full-time to part-time to align with the objectives of the office.

 Innovation & Core Services (Department/Division 1301). The full-time staffing decreased by one position. The Chief Innovation Officer was removed from the 2021 budget.

 Community Services (Department/ Division 1302). The part-time seasonal staffing decreased by one Senior Citizen & Disability Services Coordinator. This position was removed from the budget as part of the 2021 decrement.

 Information Technology (Department/Division 1380). The IT Risk and Compliance Manager was reclassified to the Director of Cyber and Technology Risk. The upgrade aligns the position with the needs of the division.

 Development Services Administration (Department/Division 1802). The full-time staff decreased by one position. The Office Manager was removed from the budget as part of the 2021 decrement.

 Property Standards (Department Division 1827). The staffing in this division decreased by three seasonal positions: Seasonal Worker I, Seasonal II and General Worker II. The staffing reduction was part of the decrement for 2021.

 Economic Development (Department/Division 1830). The full-time staffing decreased by one position. A Development Coordinator was removed as part of the decrement. The part-time seasonal staffing also decreased by one College Intern.

 Zoning & Planning (Department/Division 1840). The 2021 budget reflects a decrease in one seasonal College Intern.

51 52 53 54 55 56 57 58 59 60 61 62 63 64 Mayor’s Office Priorities:

Priority 1 Launch a year-long availability and disparity study to gather data for the creation of a Minority, Women, and Disabled Persons (MWDP) program.

Negotiate and obtain approval of significant 2020 economic development projects in order to start construction.

Continue with targeted initiatives to promote reinvestment of existing and established businesses on the city’s key gateway corridors.

Create a comprehensive citywide housing policy that identifies current and future housing needs and targets both existing and new developments

Priority 2 Expand the Community Helping Aurora’s Necessary Growth and Empowerment (CHANGE) reform initiative to cover other areas of city government.

Create a mechanism to engage the community in improving public safety citywide.

Priority 3 Further expand Aurora’s position as a regional leader by sustaining current partnerships and building new collaborative relationships and agreements with other units of government including school districts, counties, and the state and federal government.

Oversee the implementation of a new Job Order Contract vendor services program to provide enhanced cost-effective procurement of management, labor, materials, and supplies for city projects.

Continue to leverage the fiber optic network and other city assets and facilities through the approval and implementation of Smart City programs with related technologies and services.

City Clerk’s Office Priorities:

Priority 3 Complete the organization of essential city documents in the new archive room.

Complete the citywide document retention and destruction review.

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 CITY OF AURORA, ILLINOIS 2021 BUDGET REVENUE SOURCES - ALL FUNDS

2021 REVENUE BUDGET Other Revenues Transfers In Property Taxes $ 91,307,304 8% 3% Sales & Use Taxes 47,700,000 Debt Proceeds 7% Sales & Use Taxes Other Taxes 61,388,850 11% Other Taxes Intergovernmental Revenue 12,327,940 14% Licenses & Permits 6,224,425 Intergovernmental Revenue 3% Charges for Services 108,166,079

Licenses & Fines 2,964,700 Property Taxes Permits Investment Income 23,341,900 21% 2% Debt Proceeds 28,647,000

Investment Other Revenues 35,662,161 Income Charges for 5% Fines Services Transfers In 11,488,300 1% 25% Total$ 429,218,659

85 CITY OF AURORA, ILLINOIS 2021 BUDGET REVENUE SOURCES - ALL FUNDS

2019 2020 INCREASE/ PERCENT 2021 REVENUE ACTUAL BUDGET (DECREASE) CHANGE BUDGET

Property Taxes 95,461,603 100,858,710 (9,551,406) -9.47% 91,307,304

Sales & Uses Taxes 50,669,614 49,025,000 (1,325,000) -2.70% 47,700,000

Other Taxes 65,882,701 69,045,950 (7,657,100) -11.09% 61,388,850

Intergovernmental Revenue 5,245,957 12,917,564 (589,624) -4.56% 12,327,940

Licenses & Permits 6,794,700 7,954,325 (1,729,900) -21.75% 6,224,425

Charges for Services 108,521,478 114,636,192 (6,470,113) -5.64% 108,166,079

Fines 5,056,053 4,182,151 (1,217,451) -29.11% 2,964,700

Investment Income 75,730,239 23,206,590 135,310 0.58% 23,341,900

Debt Proceeds 15,742,350 28,266,700 380,300 1.35% 28,647,000

Other Revenues 37,621,544 32,626,211 3,035,950 9.31% 35,662,161

Transfers In 16,836,800 9,311,400 2,176,900 23.38% 11,488,300

Total 483,563,039 452,030,793 (22,812,134) -5.05% 429,218,659

86 CITY OF AURORA, ILLINOIS 2021 BUDGET REVENUE SOURCES - GENERAL FUND

2021 REVENUE BUDGET Other Sales & Use Revenues Tax Property Taxes $ 80,069,300 0.12% 21.76% Sales & Use Taxes 42,120,000

Other Taxes Investment Other Taxes 43,879,000 22.67% Income Intergovernmental 0.08% Revenue Intergovernmental Revenue 1,929,600 1.00% Licenses & Permits 6,183,425

Licenses & Charges for Services 10,951,550 Permits 3.2% Fines 2,663,500

Charges for Investment Income 150,600 Services Other Revenues 227,701 Fines 5.66% 1.38% Transfers In 5,350,000

Total$ 193,524,676 Property Taxes Transfers In 41.37% 2.76%

87 CITY OF AURORA, ILLINOIS 2021 BUDGET REVENUE SOURCES - GENERAL FUND

2019 2020 INCREASE/ PERCENT 2021 REVENUE ACTUAL BUDGET (DECREASE) CHANGE BUDGET

Property Taxes 73,979,836 76,956,700 3,112,600 4.04% 80,069,300

Sales & Use Taxes 45,645,815 42,505,000 (385,000) -0.91% 42,120,000

Other Taxes 45,641,849 47,956,000 (4,077,000) -8.50% 43,879,000

Intergovernmental Revenue 1,193,433 2,327,400 (397,800) -17.09% 1,929,600

Licenses & Permits 6,767,838 7,910,325 (1,726,900) -21.83% 6,183,425

Charges for Services 8,781,625 11,149,700 (198,150) -1.78% 10,951,550

Fines 4,648,854 3,780,651 (1,117,151) -29.55% 2,663,500

Investment Income 503,882 150,600 - 0.00% 150,600

Other Revenues 282,011 263,001 (35,300) -13.42% 227,701

Transfers In 2,900,000 1,500,000 3,850,000 100.00% 5,350,000

Total 190,345,143 194,499,377 (974,701) -0.50% 193,524,676

88 CITY OF AURORA, ILLINOIS 2021 BUDGET DISCUSSION OF REVENUE SOURCES Total City and Library

Property Tax Extensions/Levies

$96 ALL FUNDS $94 $92 $90 The 2021 budget relies on a wide variety of revenue sources. These $88 $86 revenue sources include real estate taxes, state income taxes, sales taxes, $84 motor fuel taxes, utility taxes, licenses and fees, as well as various $82 $80

enterprise revenues. Below is a discussion of the major revenue of Dollars In Millions $78 $76 classifications for fiscal year 2021. $74 2014 2015 2016 2017 2018 2019 2020

1. GENERAL PROPERTY TAXES $84,700,300

The total 2020 levy (payable in 2021) was $84,700,300. The 2020 real The decrease in the above chart is caused by the removable of the estate tax levy for the city (excluding the library) includes an increase Library Operating Fund from the city’s budget. Effective July 1, 2020, of $2,508,537 or 3.10%. The increase is required to support higher the Aurora Public Library became a library district. pension costs. Property taxes are collected to support the General Fund

(including the city’s contribution to the Illinois Municipal Retirement Fund), the Aurora Public Library Debt Fund, and Police and Equalized Assessed Value Firefighters’ Pension Funds. Included in the 2020 property tax levy are provisions of $4,000,000 and $1,222,800 for city and library debt $5 service, respectively. $4 Information on the city’s 2020 EAV (the basis for property taxes $3 payable in 2021) is not yet available. However, the city’s EAV between 2017 and 2018 increased by about 6.0%--from $3.7 to $3.9 billion. The $2 In Billions of Dollars property tax rate is determined by dividing the tax levy extension by the $1 EAV. The following charts show the trends in the city’s property tax 2014 2015 2016 2017 2018 2019 levies/extensions and assessed valuation since 2014.

89 CITY OF AURORA, ILLINOIS 2021 BUDGET

3. STATE INCOME TAX $18,800,000 2. GENERAL SALES AND USE TAXES $29,650,000 The City of Aurora receives a number of shared revenues from the State The city receives a 1% sales tax that is collected by the Illinois of Illinois based on population. The largest of these is state income tax Department of Revenue (IDOR) on the purchase of most goods in (SIT) revenue. In the 2010 census, the city’s population was found to Aurora. Sales tax receipts are remitted to the city on a monthly basis. be 197,899. The SIT projection for 2021 is based on an economic Fiscal year 2021 estimates of $21,700,000 assumes a 2% increase from analysis released by the IML in September 2020. The 2020 per capita the 2020 estimated actual amount, after considering additional taxes amount was $108.39 and decreased to $98.00 per capita for the 2021 generated by the expansion of the outlet mall in the city. estimate. The decrease is an estimate of the impact the Coronavirus will have on income tax revenues. Sales and Use Tax Receipts State Income Tax

$30,000,000 $22,000,000 $29,000,000 $21,000,000 $20,000,000 $28,000,000 $19,000,000 $27,000,000 $18,000,000

$26,000,000 $17,000,000 $16,000,000 $25,000,000 2016 2017 2018 2019 2020 2021 2016 2017 2018 2019 2020 2021

Local use sales taxes of $7,900,000 are included in this revenue classification. These taxes are collected by the IDOR and remitted to 4. PERSONAL PROPERTY REPLACEMENT TAX $4,396,000 the city based on a per capita state rate. Fiscal year 2021 projections for these revenues are based upon economic forecasts published by the The city receives a personal property replacement tax (PPRT) from the Illinois Municipal League (IML). The IML forecast predicted an State of Illinois. The replacement tax revenue comes from a corporate increase from $34.51 per capita in 2020 to $37.50 per capita for 2021. income tax and an invested capital tax on public utilities. The PPRT

90 CITY OF AURORA, ILLINOIS 2021 BUDGET serves to replace Aurora’s share of revenue lost due to the abolition of Home Rule Sales Tax Allocation the personal property tax in 1977. The funds are distributed to local taxing bodies based on the relative amounts of corporate personal Capital Imp SHAPE MVPS property tax that was lost. The city’s projections for fiscal year 2021 $25,000,000 are based on estimates provide by the IDOR. Airport General Fund

$20,000,000

5. HOME-RULE SALES TAX $18,100,000 $15,000,000

The city’s home-rule sales tax rate is 1.25%. In general, the tax applies $10,000,000 to the retail sales of all goods except automobiles, drugs, and groceries. The IDOR collects, administers, and enforces the home-rule municipal $5,000,000 retailers’ occupation tax and home-rule service occupation tax in $- accordance with the provisions of Section 8-11-1 and 8-11-5 of the 2016 2017 2018 2019 2020 2021 Illinois Municipal Code (65 ILCS 5/8-11-1 and 5/8-11-5).

The city’s estimated revenues of $18,100,000 for FY 2021 reflect the 2% administrative fee the state has imposed on sales tax collection. In 6. FOOD & BEVERAGE TAX $4,650,000 2021, revenue from the home-rule sales tax will support the General Fund, SHAPE Fund, Capital Improvements Fund, and MVPS Fund. Since July 1, 2005, the city’s food and beverage tax rate has been 1.75%. The food and beverage tax is imposed on the sale of food and beverages Historically, the city has allocated home-rule sales tax revenue between consumed on the premises where sold. It is collected by the local the General Fund, Capital Improvements Fund, and certain other funds. establishments and remitted directly to the city. Revenue from this tax The allocation of home-rule sales taxes since 2016 is shown on the right. is projected to be $4.7 million in fiscal year 2021.

91 CITY OF AURORA, ILLINOIS 2021 BUDGET 7. MOTOR FUEL TAX $6,070,000 17, 1993. The city receives a $1.00 admission fee per patron and a 5% wagering tax collected at the casino by the State of Illinois. Revenues The city receives motor fuel tax (MFT) revenue from the State of from the admission fee are estimated at $700,000 and wagering tax Illinois. As shared revenue, the amount remitted to the city is based on revenues are estimated at $4,500,000 in fiscal year 2021. a per capita rate. As with state-shared income taxes, the city’s projection for fiscal year 2021 is based upon the IML economic analysis Gaming tax revenue also includes the proceeds of video gaming estimates as of September 2020. estimated at $450,000 and off-track betting estimated at $81,600 taxes.

Motor Fuel Tax Revenue Gaming Tax Revenue

$10,000,000 Admissions Wagering $8,000,000 $8,000,000 $7,000,000 $6,000,000 $6,000,000 $4,000,000 $5,000,000 $2,000,000 $4,000,000 $0 2016 2017 2018 2019 2020 2021 $3,000,000 2016 2017 2018 2019 2020 2021

The Coronavirus pandemic significantly impacted the gaming tax revenue for fiscal year 2020. No gaming tax revenue has been allocated Estimated revenue for fiscal year 2021 is $6,000,000. Additionally, the to the General Fund for 2021. city expects to receive an MFT supplement by virtue of being one of Illinois’ high-growth municipalities. The 2021 supplement has been estimated to be $70,000. 9. SIMPLIFIED TELECOMMUNICATIONS TAX $5,500,000

Effective January 1, 2003, pursuant to a change in state law, the city’s 8. GAMING TAXES $5,791,600 5.0% utility tax on telecommunications was combined with its 1% telecommunications infrastructure maintenance fee. The resultant The City of Aurora is home to one of nine riverboat casinos in the state. “simplified telecommunications tax” rate for Aurora is 6%. The city’s Hollywood Casino, Aurora’s riverboat casino, began operations on June 2021 projected revenue for the tax assumes a decrease from no change

92 CITY OF AURORA, ILLINOIS 2021 BUDGET

from the 2020 estimated actual amount. Telecommunications tax Real Estate Transfer Tax revenues have not grown significantly in recent years.

$3,250,000 10. UTILITY TAX – ELECTRIC $6,500,000

On April 1, 1998, the city imposed a utility tax on the use of electricity. $3,000,000 Initially, the tax was based on 3% of the gross billings and was later changed to a kilowatt-hour equivalent to comply with deregulation laws. Rates range from 0.202 to 0.330 cents per kilowatt-hour depending on $2,750,000 the level of consumption. Effective January 1, 2018, the city adjusted the utility tax rates from .3 to .61 cents per kilowatt-hour depending on $2,500,000 the level of consumption. The 2021 budget reflects no change from 2016 2017 2018 2019 2020 2021 2020.

11. UTILITY TAX – NATURAL GAS $3,161,200 13. LICENSES & PERMITS $6,224,425 On April 1, 1998, the city imposed a tax of one cent per therm on the consumption of natural gas. Effective January 1, 2020, the city The city collects a variety of license and permit fees. Building permit increased the tax to five cents per therm. This revenue source will fees account for a significant portion of this revenue classification. In generate an estimated $3,161,200 in fiscal year 2021. fiscal year 2020, building permit fees are projected to be $3,279,000. Revenue from oversize/weight permits for trucks are estimated at 12. REAL ESTATE TRANSFER TAX $3,000,000 $80,000. In addition, contractor licensing fees are estimated at $245,000 and liquor license fees are estimated at $350,000. The City of Aurora has a real estate transfer tax (RETT) imposed at a rate of $3 per $1,000 of the sale price of real property. Fiscal year 2019 With respect to the building permit fee revenue projections, the city is actual revenue was $3.0 million and 2020 actual revenue was $2.5 expecting economic development no increase in 2021. The Coronavirus million. The city saw a decrease in the proceeds of this tax in 2020 due pandemic has prolonged economic development. Therefore, building to the Coronavirus pandemic. However, the city is not projecting this permit revenue in 2021 is budgeted to be $3,279,000. revenue source to increase in 2021.

93 CITY OF AURORA, ILLINOIS 2021 BUDGET city’s water and sewer service rate was $5.35 per 100 cubic feet of water 14. GRANTS $12,327,940 consumed. This rate was not increased on July 1, 2020 due to the coronavirus pandemic. The rate increase is expected to increase by The city is a recipient of a variety of grants. The city has been receiving approximately 3% to 5% in 2021 to provide resources primarily for Community Development Block Grant (CDBG) funding for 47 years. capital projects. CDBG grant revenue is estimated to be $1,380,100 for 2021. Motor Vehicle Parking System Fund operating revenues (excluding Other significant grants that the city expects to receive in 2021 include investment income) are estimated at $1,027,300 in fiscal year 2021. The a federal grant for the HOME Program ($663,500). In addition operating revenues will be derived from parking permit fees and parking Property Standards will receive $250,000 for the abandon and blight fines. The projection considers a 2012 downtown parking plan that led property programs. Emergency Management will be receiving a FEMA to the removal of downtown parking meters. grant in the amount $254,000. This grant is the final year of a multi- year grant award. The city also expects to receive Motor Fuel Tax for Transit Centers Fund operating revenues (excluding investment street and bridge reconstruction and repairs in the amount of $3.7 income) are projected at $1,533,900 for fiscal year 2021. Most of this million. will come from parking fees paid by commuters who park at two railroad stations located in the city.

15. ENTERPRISE FUND REVENUES $43,306,600 Golf Operations Fund revenues are estimated at $1,526,300 in fiscal year 2021 and assumes modest increases in the various types of greens The City of Aurora has five enterprise funds: the Airport Fund, the fees. Water & Sewer Fund, the Motor Vehicle Parking System Fund, the Transit Centers Fund, and the Golf Operations Fund. 16. INTERFUND TRANSFERS $11,488,300 Airport Fund operating revenues (excluding investment income) are projected at $2,571,500 for fiscal year 2021. This revenue is primarily Interfund transfers will amount to $11,488,300 in 2021. Of this amount, from rents and fuel flowage fees. In 2021 the Airport will receive $1.4 $884,900 is accounted for by transfers from the Stormwater million in grant funding for pavement reconstruction. Management Fee Fund to the Bond & Interest Fund to permit the abatement of a large portion of the debt service component of the city’s Water & Sewer Fund revenues derived from the operation of the water property tax levy. Routine transfers from the Gaming Tax Fund and and sanitary sewer system are projected at $36,627,600 for fiscal year Capital Improvements Fund to the ward projects funds totaling 2021. These revenues consist of water and sewer service billings, meter $750,000 are also budgeted. (Interfund transfers are the only significant sales charges, and other miscellaneous fees. Effective July 1, 2019, the revenue source for the ward projects funds.)

94 CITY OF AURORA, ILLINOIS 2021 BUDGET 19. POLICE AND FIREFIGHTERS’ PENSION FUND CONTRIBUTIONS $34,330,700

17. INVESTMENT INCOME $23,341,900 The city makes annual contributions to both the Police and Firefighters’ Pension Funds based upon valuations developed by an actuary. For The city receives investment income on interest bearing accounts and 2021, the city will make the full actuarially recommended contributions investments. The majority of investment income is received from Police of $19,039,600 and $15,291,100 to these funds, respectively. The Pension Fund and Firefighters’ Pension Fund investments, and is contributions will be made possible by a dedicated portion of the city’s estimated at $21.5 million for 2021 based upon projected fund balances property tax levy and an allocation of personal property replacement and expected rates of return. Interest income from the General Fund is taxes. projected at $150,000. Water and Sewer Fund investment income is also estimated at $20,000. 20. RETIREE HEALTH INSURANCE TRUST FUND CONTRIBUTIONS $4,224,877 18. INTERNAL SERVICE FUND CHARGES $26,806,707 The city makes annual contributions to the Retiree Health Insurance The city has four internal service funds. The Equipment Services Fund Trust Fund for costs associated with providing healthcare to retirees. is used to account for the cost of repairing and maintaining the city’s For 2021, the city will make contributions of $4,224,877. These vehicle fleet. Expenditures for equipment services operations are contributions are comprised of 45% of the amount recommended by the charged back to the operating departments and divisions that utilize city’s actuary for governmental fund. Retirees also make contributions central garage services. Internal service fund charges by the Equipment to the fund. Services Fund will be $4,996,707 in 2021. The Property and Casualty Insurance Fund is used to account for the city's property, general liability, and workers’ compensation insurance programs. To support 21. OTHER REVENUES $76,828,100 these programs, operating departments and funds will be charged a total of $5,160,000 in 2021. The Employee Health Insurance Fund is used to This classification of revenues consists of sundry revenue sources. One account for the costs associated with providing healthcare to employees. of the larger revenues in this group is a stormwater management fee. In The operating departments and funds will contribute $14,000,000 to the 1998, the City Council approved a surcharge on each water bill to pay fund for healthcare during 2021. Employees also contribute to the for stormwater management projects in Aurora. Effective January 1, Employee Health Insurance Fund. 2005, this fee increased from $5.00 to $6.90 bi-monthly to pay for a new series of projects. Based upon the number of water and sewer accounts

95 CITY OF AURORA, ILLINOIS 2021 BUDGET projected for 2020, stormwater management fee revenues are estimated at $2,640,000.

In addition, cable franchise fees are estimated at $1,900,000 for 2021. This fee is remitted by the city’s cable service provider. It is a 5% assessment on the provider’s gross revenue.

In 2016, the city established a new revenue source: a municipal motor fuel tax (MMFT). The MMFT is imposed at a rate of 4¢ per gallon of motor fuel sold at retail. During 2021, the tax is expected to generate $2.0 million in revenue. Proceeds of the tax are dedicated to the maintenance of neighborhood streets.

Ten-year trend information on the city’s major revenue sources is provided on the next few pages.

96 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

Property Tax Operations & Debt

$60 Millions

$45 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$54,467,608 $55,190,192 $53,489,054 $53,806,620 $55,847,539 $56,494,106 $57,275,775 $56,847,894 $57,466,812 * $47,014,300

Note: The amounts shown above exclude county road and bridge property taxes. *Library became a district as of July 1, 2020.

Property Tax Pensions

$50

$25 Millions

$0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$17,867,968 $19,120,477 $20,751,813 $24,392,104 $24,183,839 $26,375,513 $29,654,438 $31,151,089 $34,797,555 $37,689,500

97 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

State-Shared Sales Tax

$30

$20 Millions $10 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$20,400,419 $22,722,249 $21,952,701 $21,663,441 $22,563,065 $22,306,336 $22,086,848 $23,482,646 $21,787,446 $21,700,000

Note: The state-shared sales tax amounts do not include home-rule sales, local use, or auto rental taxes.

Income Tax

$25 $20 $15 $10 $5 Millions $0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$17,388,869 $18,855,886 $18,947,605 $21,057,086 $19,264,287 $18,176,859 $18,952,010 $21,064,180 $21,505,472 $18,100,000

98 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

Home-Rule Sales Tax

$25

$20

$15

$10

Millions $5

$0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$18,841,729 $19,295,817 $19,285,653 $19,526,474 $20,662,897 $18,898,888 $19,182,952 $20,509,531 $18,300,000 $18,100,000

Food & Beverage Tax

$6 $5 $4 $3 $2

Millions $1 $0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$3,996,521 $4,072,652 $4,148,533 $4,594,188 $4,787,827 $4,712,241 $4,967,826 $5,163,822 $4,424,596 $4,650,000

99 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

Telecommunications Tax

$8

$6

$4

$2 Millions

$0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$6,218,307 $5,864,429 $5,768,993 $6,424,304 $6,006,907 $6,378,926 $5,915,651 $5,122,039 $4,460,519 $5,500,000

Electricity Use Tax

$7 $6 $5 $4 $3 $2 Millions $1 $0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$3,419,400 $3,414,078 $3,420,699 $3,373,805 $3,455,619 $3,305,042 $5,953,969 $6,173,158 $6,131,277 $6,500,000

Note: The increase in 2018 is due to a change tax assessed.

100 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

Building Permit Fees

$5

$4

$3

$2

Millions $1

$0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$2,243,039 $2,733,935 $2,871,393 $4,471,783 $3,565,058 $2,919,598 $2,613,277 $3,525,811 $2,517,616 $3,279,000

Real Estate Transfer Tax

$4

$2 Millions

$0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$1,924,758 $2,103,915 $2,038,240 $2,417,624 $3,150,985 $2,894,935 $3,111,140 $2,936,290 $2,524,185 $3,000,000

101 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

Motor Fuel Tax

$9 $8 $7 $6 $5 $4 $3

Millions $2 $1 $0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$5,782,775 $5,836,967 $6,612,816 $5,118,367 $5,319,142 $5,323,238 $5,337,243 $6,559,871 $7,859,038 $6,070,000

Note: The motor fuel tax figures include a supplemental distribution for high-growth municipalities.

Gaming Tax

$10

$5 Millions

$0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$8,968,878 $8,350,381 $7,441,119 $7,103,631 $7,028,436 $7,039,227 $6,784,405 $6,636,638 $2,817,644 $5,260,000

102 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF PROCEEDS FROM MAJOR REVENUE SOURCES

Water & Sewer Service Fees

$40 $35 $30 $25 $20

Millions $15 $10 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

$28,371,851 $27,628,567 $28,607,815 $29,952,154 $31,026,141 $32,509,436 $33,925,869 $34,793,772 $37,613,571 $34,500,000

103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 CITY OF AURORA, ILLINOIS 2021 BUDGET EXPENDITURES - ALL FUNDS

2021 DEBT TRANSFERS CLASS BUDGET SERVICE OUT 5% 3% Salaries & Benefits 248,820,911

Other Non-Capital 88,519,451

Capital 72,548,487 CAPITAL 16% Debt Service 23,210,463

Transfers Out 11,488,300 SALARIES & BENEFITS 56% Total 444,587,612

OTHER NON- CAPITAL 20%

153 CITY OF AURORA, ILLINOIS 2021 BUDGET

EXPENDITURES - ALL FUNDS

2019 2020 INCREASE/ PERCENT 2021 CLASS ACTUAL BUDGET (DECREASE) CHANGE BUDGET

Salaries & Benefits 244,429,496 256,365,451 (7,544,540) -2.94% 248,820,911

Other Non-Capital 75,200,821 97,189,005 (8,669,554) -8.92% 88,519,451

Capital 43,969,027 95,357,700 (22,809,213) -23.92% 72,548,487

Debt Service 23,766,468 19,069,100 4,141,363 21.72% 23,210,463

Transfers Out 16,836,800 9,411,400 2,076,900 22.07% 11,488,300

Total 404,202,612 477,392,656 (32,805,044) -6.87% 444,587,612

154 CITY OF AURORA, IILINOIS 2021 BUDGET EXPENDITURES BY FUND, DEPARTMENT, AND DIVISION

2020 2019 ORIGINAL INCREASE/ PERCENT 2021 FUND DESCRIPTION ACTUAL BUDGET (DECREASE) CHANGE BUDGET

GENERAL FUND 181,530,681 195,584,172 (1,813,555) -0.9% 193,770,617 SPECIAL REVENUE FUNDS 59,519,534 78,270,982 3,310,072 4.2% 81,581,054 CAPITAL PROJECTS FUNDS 12,081,233 38,416,600 (18,291,150) -47.6% 20,125,450 DEBT SERVICE FUND 18,301,122 10,104,200 2,838,800 28.1% 12,943,000 PROPRIETARY FUNDS 80,485,471 95,393,155 (7,712,452) -8.1% 87,680,703 TRUST FUNDS 40,782,590 44,409,804 2,852,684 6.4% 47,262,488 TOTAL 392,700,631 462,178,913 (18,815,601) -4.1% 443,363,312

LIBRARY FUNDS* 11,501,981 15,213,743 (13,989,443) -92.0% 1,224,300

COMBINED TOTAL 404,202,612 477,392,656 (32,805,044) -6.9% 444,587,612

2020 & 2021 BUDGET COMPARISON

GENERAL FUND

SPECIAL REVENUE FUNDS

CAPITAL PROJECTS FUNDS

DEBT SERVICE FUND

PROPRIETARY FUNDS 2020 BUDGET 2021 BUDGET TRUST FUNDS

PUBLIC LIBRARY FUNDS

$0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 $180,000,000

* Library became a district as of July 1, 2020. The 2021 budget amount reflects library debt service only.

155 156 157 158 159 160 161 162 163 164 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF GENERAL FUND EXPENDITURES BY CLASS

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET 2014 2015 2016 2017 2018 2019 2020 2021

PERSONNEL 131,271,025 144,152,881 144,794,193 140,584,016 151,333,797 159,532,411 166,303,525 166,591,299 OTHER NON-CAPITAL 21,200,590 20,352,627 23,576,361 22,708,023 26,078,212 21,998,270 29,280,647 27,179,318 CAPITAL ------. TOTAL 152,471,615 164,505,508 168,370,554 163,292,039 177,412,009 181,530,681 195,584,172 193,770,617

2020 GENERAL FUND EXPENDITURES

PERSONNEL 86.0%

OTHER NON-CAPITAL 14.0%

165 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF GENERAL FUND EXPENDITURES BY CLASS

PERSONNEL 180,000,000 OTHER NON-CAPITAL GENERAL FUND HISTORY CAPITAL 166,303,525 166,591,299 159,532,411 160,000,000 151,333,797 144,794,193 144,152,881 140,584,016 140,000,000

120,000,000

100,000,000

80,000,000

60,000,000

40,000,000 29,280,647 27,179,318 23,576,361 26,078,212 20,352,627 22,708,023 21,998,270 20,000,000

- 2015 2016 2017 2018 2019 2020 2021

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET 2014 2015 2016 2017 2018 2019 2020 2021

PERSONNEL 131,271,025 144,152,881 144,794,193 140,584,016 151,333,797 159,532,411 166,303,525 166,591,299 % OF TOTAL 86.10% 87.63% 86.00% 86.09% 85.30% 87.88% 85.03% 85.97% INCREASE 4,549,322 12,881,856 641,312 (4,210,177) 10,749,781 8,198,614 6,771,114 287,774 % INCREASE 3.59% 9.81% 0.44% -2.91% 7.65% 5.42% 4.24% 0.17%

OTHER NON-CAPITAL 21,200,590 20,352,627 23,576,361 22,708,023 26,078,212 21,998,270 29,280,647 27,179,318 % OF TOTAL 13.90% 12.37% 14.00% 13.91% 14.70% 12.12% 14.97% 14.03% INCREASE 3,594,289 (847,963) 3,223,734 (868,338) 3,370,189 (4,079,942) 7,282,377 (2,101,329) % INCREASE 20.41% -4.00% 15.84% -3.68% 14.84% -15.65% 33.10% -7.18%

166 CITY OF AURORA, ILLINOIS 2021 BUDGET HISTORY OF GENERAL FUND EXPENDITURES BY CLASS

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET 2014 2015 2016 2017 2018 2019 2020 2021 CAPITAL ------% OF TOTAL 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% INCREASE (46,000) ------% INCREASE 100% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

TOTAL 152,471,615 164,505,508 168,370,554 163,292,039 177,412,009 181,530,681 195,584,172 193,770,617 % OF TOTAL 100% 100% 100% 100% 100% 100% 100% 100% INCREASE 8,097,611 12,033,893 3,865,046 (5,078,515) 14,119,970 4,118,672 14,053,491 (1,813,555) % INCREASE 5.61% 7.89% 2.35% -3.02% 8.65% 2.32% 7.74% -0.93%

167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342

CITY OF AURORA, ILLINOIS 2021-2030 CAPITAL IMPROVEMENT PLAN SUMMARY

Neighborhood Redevelopment Downtown Water & Sewer 1.3% 2.5% 17.8% Stormwater 11.3%

Facilities 19.1%

Municipal Airport Transportation 1.0% 52.2% Recreation 0.4%

343

CITY OF AURORA, ILLINOIS 2021-2030 CAPITAL IMPROVEMENT PLAN SUMMARY

PROJECT TYPE 2020 2021 2022 2023 2024 2025-2030 10-YR TOTAL

Downtown 7,269,000 3,065,000 6,045,000 3,466,000 2,620,000 720,000 15,916,000

Economic Development 400,000 ------

Facilities 28,664,200 14,578,600 38,158,320 11,286,000 11,141,200 46,617,300 121,781,420

Municipal Airport 1,932,000 1,876,000 900,000 1,990,000 1,480,000 - 6,246,000

Neighborhood Redevelopment 800,000 800,000 850,000 850,000 850,000 5,100,000 8,450,000

Recreation 585,000 130,000 1,567,000 505,000 199,500 380,500 2,782,000

Stormwater 10,886,100 10,626,100 5,055,000 7,055,000 7,055,000 42,330,000 72,121,100

Transportation 21,930,000 21,224,200 30,379,800 36,965,000 13,742,500 194,708,100 297,019,600

Water & Sewer 17,117,100 18,329,687 14,221,800 11,931,300 9,158,900 60,198,700 113,840,387

TOTAL CAPITAL PROJECTS 89,583,400 70,629,587 97,176,920 74,048,300 46,247,100 350,054,600 638,156,507

344

345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430