I. Introduction Principal Officials……………………………………………………………… 4 Community Profile…………………………………………………………….. 5-7 Vision Statement………………………………………………………………. 8 GFOA Budget Award…………………………………………………………. 9-10 Letter of Transmittal/Budget Message…….…………………………………... 11-21 Budget Calendar……………………………………………………………….. 22 Organizational Chart…………………………………………………………… 23 Employee Data…………………………………………………………………. 24-28

II. Financial Summaries Financial and Management Policies General……………………………………………………………….... 29 Budget…………………………………………………………………. 30 Revenue………………………………………………………………... 31 Expenditure……………………………………………………………. 32 Capital Assets………………………………………………………….. 33-35 Cash Management……………………………………………………... 36 Purchasing……………………………………………………………... 37 Financial Reporting & Accounting……………………………………. 38 Debt Service…………………………………………………………… 39-40 Fund Balance………………………………………………………….. 41 Strategic Plan…………………………………………………………………... 42-53 Fund Structure…………………………………………………………………. 54 Explanation of Funds and Basis of Budgeting………………………………… 55-58 GASB 54………………………………………………………………………. 59 Property Tax Disbursement……………………………………………………. 60 Major Revenues………………………………………………………………... 61-78 Major Expenditures……………………………………………………………. 79-93 Capital Improvement Plan……………………………………………………... 94-98 Changes in Fund Balance/Net Assets………………………………………….. 99-105

III. General Fund Narrative……………………………………………………………………….. 106 Revenues……………………………………………………………………….. 107-108 Expenditure by Department/ Change in Fund Balance………………………... 109 Administration…………………………………………………………………. 110-113 City Clerk………………………………………………………………………. 114-116 Community Development……………………………………………………… 117-119 Finance…………………………………………………………………………. 120-122 Legal…………………………………………………………………………… 123-124 Police…………………………………………………………………………… 125-129 Board of Fire & Police…………………………………………………………. 130-131 Public Works Administration………………………………………………….. 132-135 Street Division…………………………………………………………………. 136-139 Vehicle Maintenance Division………………………………………………… 140-142 Central Services………………………………………………………………... 143-145

IV. Special Revenue Funds Road and Bridge Fund…………………………………………………………. 146-147 Motor Fuel Tax Fund…………………………………………………………... 148-149 Tourism Fund…………………………………………………………………... 150-152 Narcotics Forfeiture Fund…………………………………………………….... 153-154 TIF District #1………………………………………………………………….. 155-156

V. Capital Project Funds General Capital Projects Fund…………………………………………………. 157-159 Equipment Replacement Fund………………………………………………… 160-161 Land Acquisition Fund………………………………………………………… 162-163

VI. Internal Service Funds Capital Equipment Replacement Fund………………………………………… 164-169

VII. Enterprise Funds Commuter Parking Lot Fund…………………………………………………... 170-172 Sanitation Fund………………………………………………………………… 173-174 Water/Sewer Capital Projects Fund……………………………………………. 175-176 Water/Sewer Fund Summary…………....……………………………………... 177-179 Utilities Division…………………………………………………………. 180-184 Wastewater Division……………………………………………………... 185-188 Plant Maintenance Division……………………………………………… 189-191 Storm Sewer Maintenance Division……………………………………… 192-193

VIII. Trust/Agency Funds Police Pension Fund……………………………………………………………. 194-195 Special Service Area Fund……………………………………………………... 196-197

IX. Appendix Department Directory………………………………………………………….. 198 Account Listing – Revenues…………………………………………………… 199-202 Account Listing – Expenditures……………………………………………….. 203-208 Grant Information……………………………………………………………… 209-210 Sales Tax by Category...……………………………………………………….. 211-214 EAV and Estimated Actual Value……………………………………………... 215-216 Property Tax Rates…...………………………………………………………… 217-218 Principal Taxpayers……………………………………………………………. 219-220 Property Tax Levies……………………………………………………………. 221-222 Ratio of Outstanding Debt by type……...……………………………………... 223 Direct and Overlapping Bonded Debt………………………………………….. 224 Demographics………………………………………………………………….. 225 Principle Employers……………………………………………………………. 226 Top 10 Largest Water User…………………………………………………….. 227 Capital Asset Statistics by Function/Program………………………………….. 228-229 Glossary of Terms……………………………………………………………… 230-236 Common Acronyms……………………………………………………………. 237-238

City Officials

Top (left to right): Alderman Roy Wesley, Alderman Antonino Catalano, Alderman Sonny Sorrentino, Alderman Randy Messina, Alderman Michael Susmarski, Alderman Eugene Wesley, Alderman Arthur Woods, Alderman Peter Jakab

Bottom (left to right): City Clerk Shirley Siebert, City Attorney Pat Bond, Mayor Annunziato Pulice, City Manager Jeffrey Mermuys, Treasurer Sandra Porch

Department Heads

Edmund Cage Community Development Director Matthew York Director of Public Works Gregory Vesta Police Chief Bradley W. Wilson Finance Director

4 City of Wood Dale, Community Information

Profile of the Government

The City of Wood Dale, incorporated in 1928, is located two miles west of Chicago’s O’Hare International Airport, and is less than twenty miles west/northwest of the City of Chicago. Wood Dale encompasses an area of almost 4.7 square miles and serves a population of 13,770 residents according to the 2010 U.S. Census.

Wood Dale population *

1930 230 1940 738 1950 1,857 1960 3,077 1970 8,831 1980 11,262 1990 12,425 2000 13,535 2010 13,770

The City of Wood Dale is empowered to levy a property tax on real properties located within its boundaries. It is also empowered by state statute to extend its corporate limits by annexation, when deemed appropriate by the City Council.

The City of Wood Dale operates under the council-manager form of government. Policy- making and legislative authority are vested in the city council consisting of the mayor and eight members.

The City Council is responsible for passing ordinances, adopting the annual budget, serving on standing committees and hiring the city manager and the city attorney. The City Manager is responsible for carrying out the policies and ordinances of the city council, for overseeing the day-to-day operations of the government, and for appointing the heads of the various departments.

The City Council is elected on a nonpartisan basis, with two members from each of the City’s four wards. Council members serve four-year, staggered terms, with four council members elected every two years. The mayor is elected at large to serve a four-year term.

The City of Wood Dale provides a full range of services, including police protection, the construction and maintenance of infrastructure, community development and community special events. The City also operates a commuter parking lot and a water and sewer utility.

The annual budget serves as the foundation for the City of Wood Dale’s financial planning and control. The council is required to adopt a final budget and appropriation ordinance by no later than the close of the fiscal year. The budget is prepared by fund and department. Department Heads may make budget transfers within their departments. The City Manager may make budget transfers between departments. Any revisions that alter the total expenditures of any fund require special approval of the City Council.

Local Economy

Wood Dale is a mature community located in the O’Hare Industrial corridor of the Chicago metropolitan area, with limited land for new development. Equalized assessed valuation, (EAV) of real property at the end of the fiscal year totaled $522,867,736, a decrease of 25.11% over the past decade. However, this valuation is a increase of 6.48%, so it appears that the EAV has finally started to increase once again. At a rate of 33.3% of market value, the equalized assessed valuation translates into $1.57 billion of investment in the community.

Approximately 750 businesses operate in the City, many located in the industrial and business parks in the north part of Wood Dale. Despite a respectable return in sales tax revenue after a steady decline over the past four years, the City is still actively seeking methods to attract and retain retailers, primarily focusing on locations in or near the “town center.” Redevelopment of this area will occur in tandem with the improvements contemplated for the Irving Park, Wood Dale Road and Metra intersection. Construction on the Elgin-O’Hare Expressway (IL-390) is complete through Wood Dale, and the City is doing all that it can to position itself to take advantage of this project now and into the future.

Permits for all construction types increased by 92 (869 to 961) in 2017 when compared to 2016. A total of 55 residential permits were issued, 38 Commercial permits, with 868 permits in miscellanous types such as roof, fence, windows, etc. The total value of the permits was up over $10 million from the previous year, which is almost 47%. That being said, there is still a general stagnation of building permits relative to new single family homes, which is still largely predicated on the real estate market and a lack of green space. The City has long had a planned unit development comprising approximately 97 units, which finally broke ground in late FY 2015. Construction will be completed during early FY 2019, with full occupancy approximately two years after the facility opens. An additional 40 residential single-family residences and town homes, as well as a number of retail units that have already been approved for construction during the coming years have been delayed indefinitely due to the current market environment; however the buildout of one of these subdivisions is moving along at a slow but steady pace. These projects will undoubtedly drive these numbers higher in future years.

* - http://www.dupagehistory.org/dupage_roots/Wood%20Dale_25.htm (viewed 02/23/2011) US Census Bureau

7 CITY OF WOOD DALE

The Mission

The City of Wood Dale exists to serve the needs and interests of its present and future citizens by providing quality police and public services, a healthy environment, attractive amenities, a sense of community and ethical representation. The City will endeavor to reflect community values in an effective, responsible, efficient and visionary manner.

The Vision

For decades local governments have been known for their stability in delivering reliable basic local services to their taxpayers. Over the next several years, the dramatic change in climate, demographics, aging infrastructure, technology, and limited tax base will change the face of local governments forever.

This challenging environment will be met with renewed commitment by City Staff and elected leadership. This transformation will require new ideals, values and goals for local governments with the need for leaders to be change-masters to meet the rapid change in how services are maintained for residents.

Operating Philosophy

We believe in being helpful, reliable, open, honest, accessible, responsive, well informed, and adaptable in a rapidly changing environment. We are problem solvers who believe in teamwork and personal commitment and who pay particular attention to cost- effectiveness and fiscal responsibility. We have respect and appreciation for the public and are dedicated to providing safe and sensible public services for all who live in and visit our community.

8 Distinguished Budget Presentation Award

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Wood Dale, Illinois for the Annual Budget beginning May 1, 2017. 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 devise.

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

The Distinguished Budget Presentation Award began in 1984, and the fiscal year beginning May 1, 2017 was the ninth consecutive time the City of Wood Dale received the award.

9 10 CITY OF WOOD DALE Administration

TO: Mayor and City Council FROM: Jeff Mermuys, City Manager and Brad Wilson, Finance Director DATE: February 9, 2018 RE: Letter of Transmittal – FY 2018 - 2019 Proposed Budget

______

We are pleased to present to you the FY 2018 - 2019 proposed budget for the City of Wood Dale. The budget incorporates the total program of City expenditures and supporting revenues for the coming year, and maintains the City’s operating reserves at more than their minimum recommended levels. The operating and capital budgets contained herein have been prepared in accordance with Illinois Statutes, the City Code, and generally accepted accounting principles.

The budget is a comprehensive document containing detailed revenues and expenditures for all funds operated by the City. Details of the budget can be found in the pages immediately following this budget message.

The annual budget is prepared under the direction of the City Manager. Each department head formulates that segment of the budget related to his or her department, presents it to the City Manager and Finance Director, and then makes revisions as necessary. After revenue and expenditure estimates are finalized, the full draft budget is then given to the Mayor and City Council for review and comment. If necessary, further revisions are made. Finally, the recommended budget is offered for public comment and subsequent adoption by the City Council.

BUDGET PROCESS

The City’s budget is prepared using a “target-based” approach. There are three main reasons for using this process: first, to identify and eliminate unnecessary or duplicative costs in the budget, second, to provide elected officials with a variety of program and service options, and third, to consciously reevaluate the benefits of funding particular service requests.

The target-based budget has two primary components: l) a "target level" budget which finances a basic level of municipal services; and 2) an unspecified number of incremental expenditure requests called "service levels". Each service level is a separate and autonomous set of expenditures required to provide a particular service or to fund a particular program, project or piece of equipment, and represents an additional level of service that a department can provide.

11 The following steps were employed in the development of the budget: l) A "Target Level" expenditure base was established for all departments funded by the General Fund. The "Target Level" was defined as the amount necessary to provide the same level of service as last year, with no new programs, staff, or one-time capital outlays. The “Target Level” is derived from estimated revenues (item 4); however the operating departments are not made aware of these assumptions until after they have submitted their baseline budget.

2) The department heads, if they wished, also prepared additional service level requests. If service levels or programs were reduced at the target level, those reductions were identified, as well as, their impacts on the department and the residents of Wood Dale.

3) The department head ranked service level requests in priority order. The restoration of current services generally - though not always - received a higher priority than requests for enhanced services. Each department's Target Level request was automatically included in the budget as the highest priority.

4) General Fund revenues were estimated and the budget was finalized by funding the service level requests that, in the City Manager's opinion, were of the highest priority within our revenue constraints.

5) Budgets were also prepared for all special revenue, internal, debt service, enterprise, and capital project funds.

BUDGET OVERVIEW

GENERAL FUND

PROPOSED REVENUES

The FY 2017 - 2018 General Fund budget is based upon projected revenues from taxes, fees, and other sources totaling $14,212,636 (including interfund transfers). This represents an increase of $235,735, or 1.69%, versus the FY 2018 budget. Relative to FY 2018 projections, this is an increase of $613,044, or 4.51%. Major categories of City revenue are described in greater detail in the Major Revenues section.

Category FY 2018 Budget FY 2018 Projected FY 2019 Proposed

Taxes 9,894,895 9,438,073 9,694,578 Licenses & Permits 1,023,580 1,322,502 1,221,580 Intergovernmental 4,620 4,939 4,620 Charges for Services 539,698 521,023 521,500 Fines, Fees, Forfeits 646,000 421,180 804,000 Investment Income 67,500 82,100 92,500 Miscellaneous 802,608 811,775 825,858 Interfund Transfers 998,000 998,000 1,048,000

Total 13,976,901 13,599,592 14,212,636

12 PROPOSED EXPENDITURES

FY 2019 expenditures in the General Fund reflect general operations of the City and total $14,172,120 including interfund transfers. This represents an increase of $207,797, or 1.49%, compared to the FY 2018 budget expenditures.

Category FY 2018 Budget FY 2018 Projected FY 2018 Proposed

Personnel 7,761,594 7,391,345 7,712,616 Contractual Services 3,826,620 3,498,972 4,029,100 Commodities 393,245 351,190 375,850 Capital Outlay 102,950 96,115 81,750 Interfund Transfers 310,000 310,000 335,000 Other 1,569,914 1,511,205 1,637,804

Total 13,964,323 13,158,827 14,172,120

CHANGE IN FUND BALANCE

The proposed General Fund Budget has a surplus of $40,516. While this may be a modest surplus, it does speak to the dedication of City Staff and its Elected Officials to make tough choices in order to achieve a balanced budget.

Even before accounting for this surplus, the General Fund reserve remains healthy. Overall, the General Fund budget is projected to end FY 2019 with a fund balance, as a percentage of total operating expenditures (excluding transfers), of 72.81% or right around 8.7 months. This is up slightly from the 70.03%, or just over 8.4 months, of total operating expenditures at the end of FY 2018 as budgeted. The City Council’s conservative approach to spending, and willingness to make tough decisions when the situation dictates, has enabled the City to use fund balance for what it was intended: to make up the gaps between revenues and expenditures in years when the economy is not strong, or complete/partake in projects that will enhance the City as a whole.

CHALLENGES

The General Fund has a modest surplus. Due to many tough decisions and structural changes made to the General Fund over the past number of fiscal years, coupled with a few increasing revenue sources, the construction of the FY 2019 budget was on par with the construction of the FY 2015 – FY 2018 budgets. The increase in the contribution to the Police Pension Fund included in the FY 2019 is almost $120,000 over the FY 2018 budget; the previous year over year increase was approximately $100,000.

Beginning with the FY 2015 budget, the Tourism Fund will be doing a reimbursement transfer just like the Metra, Sanitation, and Water/Sewer Funds. In the FY 2016 budget, this amount increased due to the anticipation of higher costs to manage the Prairie Fest; the amount was increased in the FY 2019 budget.

13 There are no service reductions in the proposed FY 2019 budget. The service increases/enhancements proposed in previous budgets remain in the FY 2019 budget. That being said, there were no major modifications or structural changes made in order to achieve a balanced budget.

Revenue Modifications

The General Fund budget has no new revenue streams in it this fiscal year, however a number of revenues are now better known for budgeting purposes, some existing revenues continue to expand at a moderate pace, and some will see a temporary dip due to external forces outside of the City’s control.

1) The Trax-Guard (railroad crossing) will finally be coming back on-line (in both directions) for FY 2019 after being out of service for most of FY 2017 and 2018. It is anticipated to generate higher revenues than before due to the new system capturing the flow of traffic in each direction. 2) Building Permit revenue continues to be very strong, based upon the improving economy leading to larger scale projects, specifically within in the industrial park. 3) Due to the now recovering economy, and a stable business base, the City was able to hold its Sales Tax number in the FY 2019 budget flat relative to the FY 2018 budget. The City has added a couple of significant tax payers, but unfortunately lost one as well. 4) The City’s Telecommunication Tax revenue is down $150,000 compared the FY 2016 actual number, and down $100,000 budget year over year. This revenue stream appears has seen steady declines over the past 4 years after years of steady increases, but appears to be stabilizing somewhat again. Changes to pricing and “bundles” have led to collection issues related to this tax. IGFOA and other groups are attempting to work with IDOR to modernize the language related to this tax.

Expenditure Modifications

The only major increases on the expenditure side of the ledger were related to personnel and the aforementioned increase in the contribution to the Police Pension Fund. There were a few significant savings (in addition to the overall reductions referenced in the previous section) that helped mitigate these increases.

1) A reduction in Police Department salaries due to retirements. 2) A reduction in Community Development salaries due to departmental restructuring. 3) Increased professional services in Community development due to that same restructuring. 4) Realigned the budgets for employee recognition account and wellness account, retitling the wellness account to “Employee Engagement”. 5) Moved the GIS Specialist from the Community Development budget to the Administration Department budget based upon supervision span of control. 6) An increase of less than 4% in aggregate for the City’s health care costs. 7) Nominal increase in the City’s IMRF rate of 0.0020%. 8) Increase in salaries in accordance to current agreements and/or polices. A “best guess” estimate was made for the contract to be negotiated during this fiscal year.

Summary

Prior to FY 2012, changes were made to fix only the next budget, which were proven to be ineffective and short-sighted. While the changes that were implemented over the past five plus years and those included in this years budget might not be the most popular, they were done to address the real issue at hand. Staff feels that these changes were vitally necessary to structurally fix the General Fund for long-term viability. Entering into the sixth year after some of the more drastic changes were implemented, they seem to be working well and accomplishing what they were intended to.

SPECIAL REVENUE FUNDS

The City faced no significant challenges when preparing the budgets for the Special Revenue Funds. Below are some highlights of each fund:

Road & Bridge: Continue to do City signage, roadway striping, patching due to utility restorations, and certain gas lights within town.

Motor Fuel Tax: Continue to perform street light maintenance, pay for City street lights, and the purchase of salt. This year includes a transfer to the Capital Improvement Fund for costs associated with the final payment for the Wood Dale and Irving Park Road intersection project.

Tourism: Continue to fund the annual Prairie Fest, Dial-A-Ride, Streetscape, Convention Bureau contribution, and other projects to promote the City. There is one expanded level item for a new holiday decorations for the new lights along Wood Dale and Irving Park Roads. The transfer to the General Fund has been increased to account for some of the costs associated with the new Marketing and Special Events Manager.

Narcotic Forfeiture: Continue to support the City’s K-9 unit. There are no new projects or additional items for the Narcotic Fund this budget year.

CAPITAL PROJECT FUNDS

The City faced no significant challenges when preparing the budgets for the Capital Project Funds. Below are some highlights of each fund:

General Capital Projects Fund: The budget for this Fund is a function of the 5-year CIP that the City prepares and reviews annually in January. This year the CIP calls for projects that are $600 thousand less than revenues. This is largely due to a more aggressive cost estimate model and the downsizing in scope of some projects. Total projects, including those funded by grants, is just under $5.64 million.

Equipment Replacement Fund: The Equipment Replacement Fund (ERF) was eliminated in the FY 2016 budget. Any non-vehicle equipment has been moved to the operating department/division its use is intended for. Any vehicle replacements have been moved to the newly created Capital Equipment Replacement Fund (CERF).

Land Acquisition Fund: There are is $1.13 million planned expenditures out of this Fund for FY 2019. This funding will come from a line of credit that the City obtained, and would the land acquisition would be contingent upon appraisals and Council approval.

INTERNAL SERVICE FUNDS

The City faced no significant challenges when preparing the budgets for the Internal Service Fund. Below are some highlights of each fund:

Capital Equipment Replacement Fund: The Capital Equipment Replacement Fund (CERF) was created in the FY 2016 budget. The fund will serve as a sinking fund for all Cities vehicle replacements. While operating within the ERF structure, the City did a “pay as you go” replacement method, which while functional, led to wide swings from year to year in the required funding levels. These swings made consistent funding of the program a challenge. Under the CERF method, the City takes a certain percentage of future year costs and funds them today, which allows for a more normalized (smoothed) funding requirement, but also the flexibility to move a vehicle up or back a year without needed excess or emergency funds. The first of the program is the costliest year, and by year 3 or 4 the funding will normalize. As presented within this budget, the fourth year has flattened out nicely. We do expect an increase in future years to due the funding requirements of the plow truck replacements.

ENTERPRISE FUNDS

The City faced no significant challenges when preparing the budgets for the Enterprise Funds. Below are some highlights of each fund:

Commuter Parking Lot: Continue to maintain the depot station and parking lot. The FY 2019 budget includes money for maintenance and general upkeep of the depot station and parking lot. Also, included is the sixth payment to the General Fund for the money used to reconstruct the parking lot in FY 2013, via an increase in the interfund transfer amount.

Sanitation: Continue to provide, via Flood Brothers, refuse, recycling, and yard waste collection services to the residents. This will be the first year with Flood Brothers, as they were awarded a 5 year contract after a competitive bid process. As with Republic Services, Flood Brothers will maintain ownership of all of the garbage and recycling carts, effectively making this Fund money in, money out. The only additional line in this Fund is for the “Wood Dale for a Greener Tomorrow” committee.

Water/Sewer Capital Projects: The budget for this Fund is a function of the 5-year CIP that the City prepares and reviews annually in January. This year the CIP calls for projects that have an estimated cost just over $1.5 million. The funding source for this Fund is the Water/Sewer Fund.

Water/Sewer Fund: Continue to deliver potable water via the DuPage Water Commission, and treat the discharge via the City’s wastewater treatment plant. This budget includes a transfer to the Capital Projects Fund of $250,000. Based upon the rate increase and modification to the operating transfer, and reduction in the transfer for capital, the Fund has stabilized for this year. That being said, water or sewer rates will need to continue to be increased in the coming years to pay for increased capital needs that will be necessary to properly maintain the system.

TRUST/AGENCY FUNDS

The City faced no significant challenges when preparing the budgets for the Trust/Agency Funds.

The Police Pension Fund is the investment account for the Police Pension. Funding levels are set by actuarial study and are analyzed every year. While the City reports and budgets for this Fund, the assets themselves are not available for use by the City.

The Special Service Area Fund currently acts more like a debt service fund as all of the construction associated with the open SSAs (11, 12, 13, and 14) is complete. The City refinanced the debt of SSAs 12, 13 and 14 during FY 2015, lowering the annual payments and shortening the life of the bonds by 2 years. Currently, all that flows through this fund is property tax receipts and the subsequent principal and interest payments associated with the bonds for those service areas.

PERSONNEL

The FY 2019 budget, when compared to the FY 2018 budget, shows no change to the full time employee count.

SHORT TERM

The City of Wood Dale, like the majority of other communities across the nation, is faced with slowly increasing revenues and increasing expenses. That being said, the City takes a very conservative approach to revenue assumptions each year and a very realistic approach to the costs associated with providing the services the residents normally receive. Revenues that adjusted were only done so after much deliberation and consideration for the potential ramifications should these proposed numbers become over/understated by any sizable amount.

While this is true, staff and the Council have made a conscience effort this year to cut unnecessary items out of the budget, not to expand service except those that are deemed to be vital such as public safety, and be proactive in noticing trends in either direction that may have an impact on the financial health of the City.

Excluding expanded level items, 4 of the 11 departments/divisions within the General Fund would have shown a budgetary decrease in FY 2019 versus FY 2018.

With a slight uptick in revenues and well measured increases in expenses, the short term looks to be reasonably well off. However, considering current political environment within the United States and the potential cost impacts associated with the fallout of certain decisions currently being made, the City is mindful not to get too ahead of itself.

LONG TERM

Overview: The City of Wood Dale is dedicated to long-term financial planning, and prepares and updates detailed operational and capital budgets annually.

Due to the property tax cap and the City’s increasing reliance on sales taxes, the City Council will continue to consider various opportunities to increase the sales taxes collected, including strategies to attract and retain retail businesses. Also, the City Council will continue to consider alternative financing strategies, including special service area and tax increment financing.

A referendum question was placed on the November 6, 2006 ballot to increase the sales tax for non-home rule communities to 1% in Wood Dale. The referendum was successful and the sales tax was imposed beginning July 1, 2007. This additional revenue has gone a long way to helping the City maintain and, in some cases, improve its infrastructure, in order to, provide a safe environment for its residents.

Future Issues: While the City is currently in good shape financially, there are a number of items that are going to have a significant impact on the City and its residents in the long term.

1) Structural issues within the General Fund

Staff feels that in addition to the changes it made four years ago to the General Fund, along with the changes in last few budgets, the General Fund is in a good structural situation currently. That is not to say, however, that it will not be looked at very carefully over the coming months and years to ensure that the changes that were made were effective and still beneficial to the Fund. At such a time that these changes no longer accomplish the task at hand, they will be reviewed and adjusted accordingly. With the General Fund being the main operating Fund for the City, it is imperative that it is healthy and viable in the long run.

2) Wastewater Treatment Plant

The City’s current Wastewater Treatment Plant was last upgraded in 1986, and the process of modernizing it was completed during FY 2016. The project modernized the plant to meet both current and expected future IEPA standards. This project does not increase the plants capacity above its current 1.97 MDG level.

In order to pay for this project, the City issued $9,995,000 in G.O. Alternate Revenue Bonds in February of 2012 to fund the first phase of the project. The second phase is being covered by a low interest loan from the State (IEPA). Since this is a facility within the Water/Sewer Fund, an increase in sewer rates will be needed to cover the debt service of both the bonds and the low interest loan. The rate increase has been smoothed in over a number of years, but is still not fully in place yet. It is anticipated that during the following fiscal year the increases will be sufficient to cover the full extent of the debt service. That being said, the rate model is constantly being

19 monitored with new buildings coming online within the City that could potentially have an impact on usage and future revenues.

3) Aging water and sewer infrastructure

A large portion of the City’s water and sewer mains are between 45 and 65 years old. The standard life cycle for these mains (more so for the water mains as they have constant pressure on them, whereas the sewer mains are usually gravity based) is between 50 to 75 years.

Based upon the age of the mains and their expected useful life, the City is entering a period where there is the very real prospect of having to replace a large portion of its underground infrastructure in a short period of time, which will not be cheap.

Depending on the actual condition of the mains (currently under review) and when they need to replaced will determine how the City will pay for these replacements. As with the treatment plant, rate increase(s), grants, or bonds may be needed.

4) Thorndale Corridor/Western Access to O’Hare International Airport

Construction on the new Illinois 390 within Wood Dale was completed during FY 2018. The entire project (remaining portions outside of Wood Dale) is anticipated to be completed during FY 2019.

Wood Dale is uniquely prepared to take advantage of this new expressway. The City completed a Master Plan for the Thorndale Corridor redevelopment and has established a TIF district with a budget of just over 93 million to facilitate the transformation of this area.

5) Landlocked

Aside from the aforementioned Thorndale Corridor, the City itself is landlocked and virtually completely built-out. Aside from teardowns or remodels, there is very little “green space” for new construction. That being said, generating additional revenues will be a constant challenge, as will finding the occupants for the existing structures.

Staff is constantly working to promote the City in an effort to attract high quality businesses to town. Between staff’s best efforts and the potential Thorndale Corridor, the City is optimistic it can achieve that goal.

6) Non-Home Rule Status

The City is a Non-Home Rule community as defined by the Illinois Constitution, Article VII, Section 6(a). This section provides for how a local governmental entity gains Home Rule status; those that do not qualify are deemed Non-Home Rule.

This Non-Home Rule status limits the City in what it can do statutorily. In fact, the Non-Home Rule status is a general principle of statutory construction similar to “Dillon’s Rule.” This is based upon the book entitled Municipal Corporations in 1872 by John Forrest Dillon, who was a federal judge at the time. In it, it states that “municipalities only have the powers that are expressly granted to them.” The Illinois Constitution grants Home Rule communities the same powers as the State itself, whereas the Non-Home Rule communities only have those granted to them by the State Constitution and/or the Illinois Compiled Statutes.

Based upon the restrictions placed upon a Non-Home Rule community, the generating of new revenues can be very challenging. There are a number of cases where a Home Rule community can charge/impose a certain fee or tax, whereas as a Non-Home Rule community cannot because it is not granted the ability to do so.

This inability to create new revenues, along with the limitations placed upon Non- Home Rule communities by the PTELL pose a constant struggle and requires us to be more mindful of how we budget and spend scarce resources.

FY 2019 PROGNOSIS

The City of Wood Dale is in a period of some fiscal growth, despite certain revenue streams declining. The decline in these revenue streams are generally beyond our control, which makes managing and estimating them important. These declining revenues are offset by a few newer and recovering revenue streams. All of that is against the backdrop of increasing personnel costs (mainly caused by mandated increases via our labor contracts, health insurance premiums, and contributions to the Police Pension Fund), an economic recovery that while beneficial can end at any time, and the impact of the property tax cap. While things are improving in many areas, there are still areas that we are watching closely. That being said, the fiscal health of the City is in better shape than some of the neighboring communities, due to our healthy General Fund balance and bond rating. The completion of the I-390 project, Wood Dale and Irving Park intersection project and other Council initiatives, there is great opportunity for the City, and this budget (and future budgets) will be constructed in an effort to maximize those opportunities.

In closing, we would like to express our appreciation to the members of the City staff who worked long hours to identify departmental needs and to prepare budget proposals based upon these needs. Special thanks go to the members of the Finance Department, who put the attached document together in a timely and highly professional fashion.

21 FY 2019 Complete Annual Budget Cycle Calendar

11/06 – Pre-CIP planning meetings (week of)

12/04 – Meet with Finance, Department Head, and CM to go over CIP current projects, new projects (week of)

12/11 – Submit new CIP projects/modifications to previously identified projects to Finance

12/18 – Meeting with all involved parties to review draft CIP document

12/21 – Meeting with all involved parties to review and internally approve draft CIP to be sent to Finance and Administration Committee for the January 11th meeting

12/22 – Distribute budget worksheets to Department Heads

12/29 – Distribute electronic version of the CIP to Committee members in preparation for January 11th meeting

01/04 – Distribute hard copies of CIP

01/11 – CIP Discussion at F&A Committee

01/12 – Budget worksheets due to Finance

01/17 – Budget Worksheets compiled and initial review by the Finance Department

01/22 – 1st review of budget with department heads, finance and CM (week of)

01/25 – CIP Discussion at F&A Committee (if needed)

01/29 – 2nd review of budget with department heads, finance and CM as needed (week of)

01/30 – Final budget review and recommendations with finance and CM

02/09 – Distribute electronic version of the budget to Finance and Administration Committee in preparation of February 22nd meeting

02/12 – Hard copies of the budget available at City Hall

02/15 – Hard copy distribution of the budget if not yet picked up

02/22 – 1st budget meeting

03/08 – 2nd budget meeting

03/22 (if needed) – 3rd budget meeting

04/19 – Approve budget at Council meeting

05/01 – First working day of new Fiscal Year 22 Organizational Chart

Citizens of Wood Dale

Mayor and City Treasurer City Clerk Council

Boards, City Manager Committees & Clerk's Office Commissions

Community Administration Development

Finance Legal Department

Police Public Works Department

Streets Administration Division

Vehicle Maintenance

Wastewater Utilities Division Division

Green – Elected (General Fund) Blue – General Fund Orange – Water/Sewer

23 Number of Full time and Part Time Employees per Department

FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 General Fund

Administration Full time 3.75 3.45 4.45 5.00 4.00 4.00 4.00 6.00 Part time * 10.00 10.00 10.00 11.00 10.00 10.00 10.00 10.00 Total fte 8.75 8.45 9.45 10.33 9.00 9.00 9.00 11.00

Clerk Full time 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Part time ** 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Total fte 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50

Community Development Full time 5.75 5.75 5.75 6.00 7.00 9.00 9.00 8.00 Part time 0.00 0.00 1.00 2.00 2.00 2.00 3.00 3.00 Total fte 5.75 5.75 6.25 6.60 7.60 9.60 10.25 9.25

Finance Full time 3.00 3.00 3.00 3.00 4.00 4.00 4.00 4.00 Part time 0.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 Total fte 3.00 3.25 3.25 3.75 4.25 4.25 4.25 4.25

Police Full time 52.00 52.00 51.00 51.00 50.00 44.00 44.00 44.00 Part time 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 Total fte 55.45 55.45 54.45 54.45 53.45 47.45 47.45 47.45

Board of Fire & Police Commission Full time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Part time 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Total fte 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

Public Works Administration Full time 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 Part time 1.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 Total fte 2.25 2.25 2.25 3.00 3.00 3.00 3.00 3.00

Streets Division Full time 7.00 7.00 7.00 8.00 8.00 8.00 8.00 8.00 Part time 3.00 3.00 3.00 4.00 4.00 4.00 4.00 4.00 Total fte 8.00 8.00 8.00 9.33 9.33 9.33 9.33 9.33

Vehicle Maintenance Division Full time 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Part time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total fte 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

Total General full time 76.50 76.20 76.20 79.00 79.00 75.00 75.00 76.00 Total General part time 31.00 32.00 33.00 36.00 34.00 34.00 35.00 35.00 Total General fte 86.80 86.75 87.25 91.06 90.23 86.23 86.88 87.88

* Includes Mayor, Treasurer, and 8 Alderman ** City Clerk

24 Number of Full time and Part Time Employees per Department

FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Tourism Fund

Tourism Full time 0.50 0.80 0.80 0.00 0.00 0.00 0.00 0.00 Part time 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Total fte 1.50 1.55 1.55 0.75 0.75 0.75 0.75 0.75

Total Tourism full time 0.50 0.80 0.80 0.00 0.00 0.00 0.00 0.00 Total Tourism part time 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Total Tourism fte 1.50 1.55 1.55 0.75 0.75 0.75 0.75 0.75

Water/Sewer Fund

Public Utilities Division Full time 10.00 10.00 10.00 9.00 10.00 10.00 10.00 9.00 Part time 3.00 3.00 1.00 1.00 0.00 0.00 0.00 1.00 Total fte 10.75 10.75 10.25 9.25 10.00 10.00 10.00 9.50

Wastewater Division Full time 7.00 7.00 7.00 7.00 7.00 7.00 7.00 11.00 Part time 2.00 2.00 0.00 0.00 1.00 1.00 1.00 1.00 Total fte 7.50 7.50 7.00 7.00 7.50 7.50 7.50 7.50

Maintenance Division Full time 4.00 4.00 4.00 4.00 4.00 4.00 4.00 0.00 Part time 2.00 2.00 1.00 1.00 0.00 0.00 0.00 0.00 Total fte 4.50 4.50 4.25 4.25 4.00 4.00 4.00 4.00

Total Water/Sewer full time 21.00 21.00 21.00 20.00 21.00 21.00 21.00 20.00 Total Water/Sewer part time 7.00 7.00 2.00 2.00 1.00 1.00 1.00 2.00 Total Water/Sewer fte 22.75 22.75 21.50 20.50 21.50 21.50 21.50 21.00

Grand total full time 98.00 98.00 98.00 99.00 100.00 96.00 96.00 96.00 Grand total part time 40.00 41.00 37.00 40.00 37.00 37.00 38.00 39.00 Grand total fte 111.05 111.05 110.30 112.31 112.48 108.48 109.13 109.63

25 Summary of Employees by Position

Position Employees Position Employees Full time Part time

Accounting Manager 1 Alderman 8 Assistant Community Dev. Director 1 Board of Fire & Police secretary 1 Assistant PW Director - Public Service 1 City Clerk 1 Assistant PW Director - Env. Services 1 Code Enforcement Seasonal 1 Building Administrator 1 Dial-A-Ride 2 Building Inspector 1 Finance Intern 1 City Manager 1 Housing & Zoning Inspector 1 Code Enforcement 1 Mayor 1 Communications Supervisor 1 Planning Intern 1 Community Development Director 1 Pool Crossing Guards 12 Community Service Officers 3 Public Works Seasonal 6 Construction/Development Coordinator 1 School Crossing Guards 3 Crew Leader 4 Treasurer 1 Deputy Clerk 1 Deputy Police Chief 2 Total part time 39 Director of Public Works 1 Equipment Mechanic 2 Executive Assistant 4 Finance Director 1 Fiscal Assistant 2 2 GIS Analyst 1 Heavy Equipment Operator 3 IT Manager 1 Lab Technician 1 Maintenance Worker 1 4 Maintenance Worker 2 9 Management Analyst 1 Marketing & Special Events Manager 1 Permit Technician 1 Planner 1 Planning & Research Analyst 1 Plant Mechanic 0 Police Chief 1 Police Officer 27 Records Clerk 3 Senior Equipment Mechanic 0 Senior Heavy Equipment Operator 1 Senior Plant Mechanic 0 Sergeant 5 Treatment Plant Operator 2 Utilities Supervisor 0 Wastewater Supervisor 0 Water/Wastewater Clerical 1 Water System Operator 1

Total full time 96

26 FY 2019 Employee Allocation (%) By Department

Utilities Wastewater 9.38% 11.46% Admin 6.25% Clerk 1.04% Veh. Maint. CD 2.08% 8.33%

Streets 8.33% Finance 4.17%

PW Admin 3.13%

Police 45.83%

Years of Service - Current Full Time Employees 30 29 30 25 17 18 20 15 10 2 5 0 0 Less 5 - 9 10 - 19 20 - 29 30 - 34 35+ than 5

27 Years of Service - Current Full Time Employees, By Department

Total Years Average years Employees of Service per employee

Administration 6 21 3.50 City Clerk 1 11 11.00 Community Development 8 14 1.75 Finance 4 55 13.75 Police 44 563 12.80 PW Administration 3 36 12.00 Streets 8 88 11.00 Vehicle Maintenance 2 43 21.50 Utilities 9 143 15.89 Wastewater 11 141 12.82 Grand Total 96 1115 11.61

25.00

20.00

15.00

10.00

5.00

0.00

28 CITY OF WOOD DALE FINANCIAL POLICIES

General

1. The City of Wood Dale has a tradition of sound municipal financial management. The Annual Budget and 5-year Capital Improvement Plan (CIP) include a set of policies to be followed in managing the financial and budgetary affairs of the City. These policies will allow the City to maintain its strong financial condition, as well as quality services now and in the future.

2. The City of Wood Dale has a responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the funding of services and facilities required by the public.

The fiscal policies of the City of Wood Dale have specific objectives designed to ensure the continued fiscal health of the City. These objectives are:

• To maintain Board policy making ability by ensuring that important fiscal decisions are not driven by emergencies or financial problems. • To provide the Board with accurate and timely information so that policy decisions can be made in a timely and accurate manner. • To provide sound financial principles to guide the Board and management in making decisions. • To use sound revenue policies, which prevent undue reliance on a single source of revenue and which distributes the cost of municipal services fairly among all programs. • To protect and maintain the City's credit rating. • To ensure legal compliance with the budget through systems of internal control.

29 Budget Policies

1. The City will adopt and maintain a balanced budget in which expenditures will not be allowed to exceed reasonably estimated revenues and other available funds at the same time maintaining recommended fund balances.

2. Budget development will be directed by specific goals and objectives as included in the CIP and as developed by each department.

3. As part of the annual budget review process, the City will project fund revenues and expenditures and compare the projected balances to the fund balance policy. This will allow the City to identify potential problems and act accordingly to correct them.

4. The proposed budget will be prepared in a manner to maximize the understanding of citizens and public officials. Copies will be made available to all interested parties, and a public hearing will be conducted prior to the approval of the budget.

5. The City will prepare and maintain a system of regular monthly reports comparing actual revenues and expenditures to budgeted amounts.

30 Revenue Policies

1. The City endeavors to maintain a diversified and stable revenue base to shelter it from short-term fluctuations in any one revenue source. The revenue mix combines elastic and inelastic revenue sources to minimize the effect of an economic downturn.

2. The City will estimate annual revenues on an objective, reasonable, and conservative basis. Most revenues will be estimated based on historical trend analysis, whereas major revenues will receive a more in-depth analysis. When appropriate, per Capita projects from the Illinois Municipal League (IML) will be used in conjunction with historical trend analysis.

3. The City will actively seek State and Federal grants.

4. The Water/Sewer, Sanitation, and Commuter Parking Lot Funds will be self- supporting.

5. All charges for services, fees, licenses, permits, etc. will be reviewed regularly to ensure that rates are maintained at a level that is related to the cost of providing the services and are competitive with others providing similar services in the area.

Enterprise fund fees shall be based on the cost of providing the services, providing for debt service, and maintaining the capital structure of the systems.

6. One-time revenues will not be used to support operating expenditures, except in special situations. All new and continuing expenses will be based on known and conservatively projected revenue sources. The identification of new, but one-time revenue opportunities will be used to fund one-time expenses such as capital equipment purchases and small capital projects, not involving on-going operating expenses.

7. City funds will be invested in accordance with the approved Investment Policy.

8. Through the City’s Economic Development Program, the City will strive to strengthen its revenue base.

9. Monthly reports of revenues versus budget will be provided to the City Council for their review.

31 Expenditure Policies

1. The City will maintain a level of expenditures that will provide for the public well being and safety of the residents of the community.

2. The annual operating budget will include the capital projects identified in the Five Year Capital Improvement Program.

3. Expenditures will be within the confines of generated revenue.

4. The City will maintain expenditure categories according to state statute and administrative regulation.

5. Services will parallel and adjust to the City’s inelastic revenue sources in order to maintain the highest level of service. During periods of economic upturn, long term expansion of core services will be limited to the anticipated increase of those sources.

6. The annual operating budget and the CIP should provide for adequate design, construction, maintenance and replacement of the City’s capital plant and equipment.

7. Monthly reports of expenditures versus budget will be provided to the City Council for their review.

8. All bills payable by the city, other than for the payment of salaries established by contract and/or the Council shall be submitted to the Council for approval before payment.

9. Regarding checks issued for bills payable, checks under $5,000 shall have the City Treasurer’s signature laser imaged onto the check. All checks over $5,000 shall have 2 authorized signatures. In certain cases, a facsimile stamp of the Treasurer’s signature may be used with prior approval.

10. Wire transfers are only allowed for credit to accounts in the name of the City, with the exception of debt service payments and certain payroll transfers.

32 Capital Assets Policy

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, storm sewers), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 for machinery, equipment, and vehicles, $50,000 for land and building improvements, $100,000 for buildings, and $250,000 for infrastructure and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated over the remaining useful lives of the related capital assets, as applicable.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. Property, plant, and equipment are depreciated using the straight-line method over the following estimated useful lives:

Assets Years

Land improvements 20 Building and land improvements 50 Vehicles and equipment 5-20 Infrastructure 20-65 Waterworks and sewerage system 50-80

1. The City shall maintain a Five Year Capital Improvements Plan (CIP) and capital improvements will be made in accordance with that plan. The program shall be updated annually.

2. The corresponding year of the Capital Improvement Plan will be incorporated into the annual operating budget as the Capital Budget.

3. As part of the development of the Capital Improvements Plan, the condition of City infrastructure will be evaluated to appropriately prioritize and schedule maintenance and replacement.

4. Each capital project will be evaluated for its impact on current and future operating budgets.

5. The City will maintain its physical assets at a level adequate to protect the City's capital investment and minimize future maintenance and replacement costs.

33 6. Construction in progress will be recorded whenever the final project cost will require the project to be recorded as a capital asset, even if the construction in progress is below the stated monetary threshold. When construction is complete, the project will be reclassified from construction in progress to the appropriate capital asset category.

7. All assets that meet the above definitions and thresholds will be recorded at historical cost or estimated historical cost. In the case of a donated asset, it shall be recorded at its estimated fair value at the time of acquisition. The follow parameters further refine the recoding of capital assets:

• Land – Recorded at historical cost and not depreciated • Land Improvements – Recorded at historical cost and depreciated if they have an expected life span. If not, they are not depreciated. • Buildings – Recorded at historical cost and depreciated. Cost should include architectural and engineering fees, permits, etc, as well as actual construction cost. • Machinery & Equipment – Recorded at historical cost and depreciated. Cost should include purchase price as well as any charges related to acquiring the asset such as freight and getting it ready for operation. • Infrastructure – Recorded at historical cost or estimated historical cost and depreciated.

8. An inventory record will be maintained on each capital asset that will include, depending on the type of asset, the following information:

• Description • Type of asset • Responsible Department • Acquisition Date • Useful Life • Serial #, Model #, etc. • Acquisition Cost • Date, Method, and Authorization of Disposal

9. Assets subject to depreciation will be depreciated using a straight-line method. The cost of the asset will be written off evenly over the useful life of the asset beginning in the month the asset is purchased or put in service.

10. This policy is intended to address those capital assets that must be tracked for external financial reporting purposes. There are other assets that do not need to be included in the external financial reports due to their relatively low value. However, departments will still be required to exert appropriate control over them. Examples of such assets include guns, radios, and computer equipment. Inventory of computer equipment will be the responsibility of the Finance Department. Control of other assets not included in this policy will be the responsibility of the department to which the asset is assigned.

34 11. Additions – Subject to the capitalization threshold established above, the Finance Department bears the responsibility for recording new additions of capital assets. Additions will primarily be substantiated through paid invoice files and will be reviewed and updated on an ongoing basis by the Finance Department.

12. Deletions – The responsibility for reporting the disposal or sale of assets rests with the City department, which maintains control over the asset. Once annually, shortly following the end of the fiscal year, the Finance Department will request each of the City departments to provide a listing of assets, which were disposed of during the year so that they may be removed from the accounting records. The Finance Department will also review and record deletions identified through auction reports and City Council declarations of surplus equipment.

13. Transfers – Assets transferred from one department to another should be reported by the department that is initiating the transfer.

35 Cash Management Policies

1. An investment policy has been adopted by the City Board, which provides guidelines for the prudent investment of the temporary idle cash and outlines the policies for maximizing the efficiency of the cash management system. The ultimate goal is to enhance the economic status of the City while protecting its pooled cash.

2. The cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible.

3. In order to maximize interest earnings, the City combines the cash of all funds excluding those that are required to be or reasonably should be held separately. Interest revenue derived from intermingled cash is allocated to the participating funds monthly, based on the ending cash balance of each fund, except in cases where large sums of money are transferred just before the end of the month.

36 Purchasing Policies

The City of Wood Dale has adopted the concept of Central Purchasing for office and copy supplies and established guidelines to be followed by all authorized purchasers of the City for other goods and services.

Formalized purchasing procedures are used by the City of Wood Dale to insure that purchases are made with appropriate authorization, and that all goods and services are purchased at the correct quantity, quality and price. These procedures are detailed in the City’s “Purchasing Manual” which was last updated in July of 2009.

The purchasing goals of the City of Wood Dale require that the best quality of goods and services be purchased at the best possible price. This requires that all purchases of any nature be made only after appropriate price and item quotations have been obtained from several vendors.

Department Heads bear the responsibility for operating within their annual budgets, approved by the City Council. Through cooperation with the Finance Department, the purchase of goods and services is facilitated so that budgets will not be exceeded either intentionally or through inadvertence.

In the interests of obtaining quality goods and services at the lowest possible prices, the City of Wood Dale does not designate any vendors as favored. Therefore, it is the responsibility of each Department to make reasonable efforts to “shop” for items before determining the particular vendor.

Purchase orders greater than $1,000 require the signature of the Department Head, Finance Director and City Manager.

Any item over $10,000 must be approved by the Council. Additionally, except in an emergency or sole source, these purchases must be bid competitively or obtained via an RFP or RFQ.

37 Financial Reporting and Accounting Policies

1. The City will adhere to a policy of full and open disclosure of all financial operations. The City will promote full disclosures in its annual financial statements and bond presentations.

2. The City will prepare a Comprehensive Annual Financial Report (CAFR) in conformity with Generally Accepted Accounting Principles (GAAP) and financial reporting practices. The City will use GAAP in all financial records and transactions. These principles will be monitored and updated as mandated by the Governmental Accounting Standards Board (GASB).

3. As long as the City has outstanding debt, the Comprehensive Annual Financial Report will include the additional disclosures required by SEC Rule 15c2-12.

4. An independent firm of certified public accountants will perform an annual financial and compliance audit according to Generally Accepted Auditing Standards (GAAS) as set forth by the American Institute of Certified Public Accountants (AICPA) and will publicly issue an opinion, which will be incorporated in the Comprehensive Annual Financial Report, including a management letter detailing any recommended changes. The audit must be completed within 6 months of the end of the fiscal year, unless the City causes it to be unduly delayed.

5. Monthly reports comparing actual expenditures to budgeted expenditures will be prepared and distributed to the Board and management.

6. The Comprehensive Annual Financial Report (CAFR) and annual budget will be submitted to the Government Finance Officers Association (GFOA) for the purposes of obtaining the awards presented in each category.

7. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting (according to GASB).

8. The City will use the modified accrual basis of accounting for its governmental funds (general, special revenue, capital projects and debt service funds). Revenues are recognized in the accounting period, which they become available and measurable. Expenditures are recognized in the accounting period in which the liability is incurred.

9. The City will use accrual basis accounting for its proprietary funds (enterprise and Pension Trust). Revenues are recognized in the accounting period they are earned and become measurable. Expenses are recognized in the accounting period in which the liability is incurred.

38 Debt Service

The City issued $9.995 million in GO Alternate Revenue Bonds in February 2012 to fund the North Wastewater Treatment Plant Upgrade project. Prior to this issuance the City had no debt, and no bond rating. In preparation for this bond issuance, the City completed the rating process with Standard & Poor’s (S&P). The City was given a rating of AA, with a stable outlook.

In February 2014 the City had its rating upgraded to AAA.

The total legal debt margin is 2.875% of the assessed valuation, and is currently $52,141.087. At the end of FY 2015 the City had its entire debt margin available for use, as the way the 2012 bonds were structured (alternate revenue with water revenue pledge) did not count against the limit.

The City adopted a debt policy in May 2009. The purpose of the policy is as follows:

The Debt Management Policies set forth comprehensive guidelines for the financing of capital projects and infrastructure. It is the purpose of the policies that (1) the City obtains financing only when necessary, (2) the process for identifying the timing and amount of debt or other financing be as efficient as possible and (3) the most favorable interest and other costs be obtained.

In addition to the 2012 bonds referenced above, the City entered into an agreement for a low interest loan from the Illinois Environmental Protection Agency (IEPA) for over $21 million to complete the construction of the treatment plant upgrade project.

The City does not plan to issue any GO debt in the current budget year, but may issue debt related to its newly created TIF District.

For the City’s existing $9.95 million debt issue, the next page shows the repayment schedule associated with that debt.

39 Date Principal Interest Total FY Total

12/30/2012 - 205,678 205,678 205,678 6/30/2013 - 122,185 122,185 12/30/2013 25,000 122,185 147,185 269,370 6/30/2014 - 121,935 121,935 12/30/2014 360,000 121,935 481,935 603,870 6/30/2015 - 118,335 118,335 12/30/2015 375,000 118,335 493,335 611,670 6/30/2016 - 114,585 114,585 12/30/2016 390,000 114,585 504,585 619,170 6/30/2017 - 110,685 110,685 12/30/2017 405,000 110,685 515,685 626,370 6/30/2018 - 106,635 106,635 12/30/2018 420,000 106,635 526,635 633,270 6/30/2019 - 102,435 102,435 12/30/2019 440,000 102,435 542,435 644,870 6/30/2020 - 98,035 98,035 12/30/2020 455,000 98,035 553,035 651,070 6/30/2021 - 93,485 93,485 12/30/2021 475,000 93,485 568,485 661,970 6/30/2022 - 88,735 88,735 12/30/2022 495,000 88,735 583,735 672,470 6/30/2023 - 83,538 83,538 12/30/2023 510,000 83,538 593,538 677,076 6/30/2024 - 77,928 77,928 12/30/2024 535,000 77,928 612,928 690,856 6/30/2025 - 71,775 71,775 12/30/2025 555,000 71,775 626,775 698,550 6/30/2026 - 65,115 65,115 12/30/2026 575,000 65,115 640,115 705,230 6/30/2027 - 57,928 57,928 12/30/2027 600,000 57,927 657,927 715,855 6/30/2028 - 50,127 50,127 12/30/2028 625,000 50,127 675,127 725,254 6/30/2029 - 41,690 41,690 12/30/2029 650,000 41,690 691,690 733,380 6/30/2030 - 31,940 31,940 12/30/2030 675,000 31,940 706,940 738,880 6/30/2031 - 21,815 21,815 12/30/2031 700,000 21,815 721,815 743,630 6/30/2032 - 11,315 11,315 12/30/2032 730,000 11,315 741,315 752,630

9,995,000 3,386,118 13,381,118 13,381,118

Fund Balance Policy

The purpose of a fund balance policy is to establish an acceptable range of ending fund balance at the end of the fiscal year. The Government Finance Officers Association (GFOA) recommends, at a minimum, that general-purpose governments, regardless of size, maintain unreserved fund balance in their general fund of no less than five to fifteen percent of regular general fund operating revenues, or of no less than one to two months of regular general fund operating expenditures.

General Fund:

The unassigned fund balance target for the City of Wood Dale’s General Fund will be a minimum of 50% of fiscal year budgeted expenditures.

Capital Projects Funds:

The assigned fund balance target for the City of Wood Dale’s Capital Projects Fund will be a minimum of 15% of fiscal year budgeted expenditures.

All other Governmental Funds simply need to carry a positive fund balance.

Water/Sewer Enterprise Fund:

The unrestricted net assets target for the City of Wood Dale’s Water/Sewer Fund will be a minimum of 15% of fiscal year budgeted expenditures (excluding capital expenditures and depreciation).

All other Enterprise Funds simply need to carry positive unrestricted net assets.

If the fund balance or unrestricted net assets falls below any of the thresholds listed above, or becomes negative, this will be brought to the Council’s attention and a plan of action to restore the fund balance or unrestricted net assets to an acceptable level will be discussed and implemented.

41 Strategic Plan

In the summer of 2011, the City launched a strategic planning process, which was to cover a two year period. Accordingly, the plan was updated in 2013, 2015 and most recently in 2017. The most recent iteration of the plan will cover FY 2019 – FY 2020. With input and support from Elected Officials and City Staff, we identified what we do separately in our specialized areas of departmental focus and incorporated our major initiatives into one document that captures the big picture, all under the umbrella of one shared, strategic vision.

The plan is designed to capture our most significant goals and objectives and the actions we will implement to address the needs of residents, businesses, and visitors. The purpose of public sector strategic planning is to establish long-term goals, annual objectives, and detailed actions that address issues related to performance, productivity, community and personal well-being, and required statutory services. The focus must be, first, on identifying the most critical issues affecting the community and, second, on seeking the most effective and efficient means to address them.

After reviewing the ideas and feedback provided during the strategic planning process, a clear recurring theme emerged: Wood Dale strives to be an exceptional city; a city known for providing exceptional services, having exceptional places, and being an exceptional community. The FY 2019 - FY 2020 Strategic Plan has three focus areas: exceptional services, exceptional places, and an exceptional community.

Exceptional Services Exceptional Places Exceptional Community Provide Exceptional Police Make Wood Dale a Promote Quality of Life in Wood Services Transformative Place Dale Provide Exceptional Public Works Planning and Development as Promote Civic Engagement Services a Priority Provide Exceptional Community Update Community Improve Public Information Development Services Aesthetics Prioritize Sound Fiscal Prioritize Marketing the City Improve Public Interaction Management and Through Annual Budget Responsive and Responsible Capital Projects Utilizing Information Technology

Accomplishing the goals within these three focus areas will require hard work and addressing numerous activities in a variety of areas. Our Strategic Plan activities are predicated on three simple, yet fundamental stages of accomplishing a goal: planning, acting, and evaluating. Our formula for success is to plan properly, act appropriately, and evaluate continuously.

The following pages outline the planning philosophy, objectives and related strategies for the three main topics of exceptional services, exceptional places and exceptional community.

Why Do We Need a Strategic Plan?

• Strategic planning yields results: A strategic plan provides a realistic, workable framework that is built upon a foundation of constant improvement. Built into the plan are milestones that help gauge progress.

• Strategic planning is an invaluable managerial tool: Balancing daily and long- term operations with defined, and often limited, resources is complex. A strategic plan assists in determining how to perform work more efficiently and effectively, while staying within financial parameters.

• Strategic planning is adaptable to a changing environment: A multi-year plan will, inevitably, be affected by the changing internal and external environments. Therefore, a framework that is flexible enough to accommodate flux, while at the same time, strong enough to adhere to basic mission and objectives is needed. A strategic plan has those capabilities.

• Strategic planning is responsive to citizens’ needs: A successful strategic plan includes those priorities that are important to the citizens. Because citizen input is a vital component in the process, the ability of the strategic plan to address their needs is great.

• Strategic planning narrows the communication gap: Dialogue among all of the affected parties ensures a narrowing of potential communication gaps. As said, strategic planning is a participatory tool that cannot function unless there is a two-way, open exchange of ideas.

• Adaptability: Elements contained within a strategic plan are not “carved in stone” and do not end once specific objectives and goals are put on paper. It’s an on-going process that is designed to be refined based on changing internal and external conditions.

Where are we currently? The City of Wood Dale utilized SWOT analysis while formulating the plan. Areas that were analyzed were: Strengths, Weaknesses, Opportunities and Threats (SWOT) that could affect our organization.

• Internal assessment: A procedure that helps us take inventory of our organization’s present operations and mandates, so that we may have an accurate picture of what services our government currently provides and to whom they are provided. Who are our stakeholders? What are their needs? Have we met them adequately in the past? If so, how can we build upon this? If not, how can we improve? • External assessment: Who are our customers? What is important to our customers? Are we serving their needs? How well have we delivered the services we promised? Can we serve our customers’ needs and continue to stay within financial, legal and governmental parameters?

Where do we want to be in the future?

• Goal: A goal is a broad outcome of what you want to achieve. • Objective: Once the goal(s) is set, what specific products and services will be provided? • Strategy: Specific targets need to be specified.

The annual review will be embodied in the City Budget and will take place as a part of the regular budget review process on the off year of the planning cycle. For example, if we meet in the fall of 2017, an update on progress will be given during the winter/fall of 2018, then meeting again in the fall of 2019. The review and update will include consideration of:

• Progress of the Strategic Plan; • Identification of possible impacts on the community that may require changes to the existing plan.

The Strategic Plan revision update will include: • Review the information collected for the update; • Review the Strategic Plan to be sure its current and revise if necessary; • Identify emerging ideas; • Review the Goals and Objectives, and revise them if necessary; and • Saturday Workshop

How were items included in the Strategic Plan? Items were included based on discussion during the Strategic Planning Session that took place in early September 2017. Additionally, items that have been included in former Strategic Plans that are still relevant to the City’s current goals have been included in the FY 2019-FY 2020 Plan. Strategies from previous Strategic Plans are notated with an asterisk (*).

How is the plan implemented? The Strategic Plan is implemented by planning properly, acting appropriately and evaluating continuously.

• Plan Properly Planning activities relate to our ability to plan for the future. Planning activities often precede any action and may involve researching best practices, meeting with partners or conducting master planning for infrastructure improvements. While these activities may seem trivial, they are important because they prepare the foundation for future success. • Act Appropriately Action activities relate to our ability to meet desired achievement and service levels and often involve implementing elements from the planning phase. Examples of action activities are meeting police response time goals or revising incentives to enhance business recruitment efforts. Action activities are important because they have tremendous impact on whether we will have successful outcomes. • Evaluate Continuously Evaluation activities relate to the effectiveness of both our planning and our actions. Are we seeing a reduction in crime? Do citizens feel safe after dark? Have our marketing efforts successfully recruited new businesses? Evaluation measures are important because they tell us whether our planning and actions are producing the desired outcomes.

Exceptional Services Many of our most fundamental responsibilities to our community are included in the Exceptional Services focus area. This focus area includes some fundamental services such as police, water, sewer, public works and community development.

Objective: Provide Exceptional Services – Administration Strategy ES.1. Employee Wellness – Health Insurance Incentives, employee morale. ES.2. Leadership Development Program. ES.3. Employee Survey. ES.4. Gym Memberships for staff. ES.5. Government alternative staffing services (outsource v. in house). ES.6. Keep departmental succession plans up to date *.

Objective: Provide Exceptional Services – Community Development Strategy ES.7 Initiate UDO revisions as needed. ES.8. Establish New Elevator Inspection Program. ES.9. Become more proactive with code enforcement issues.* ES.10. Reduce impact of outside/internal financial constraints.*

Objective: Provide Exceptional Services – Finance Strategy ES.11. Revisit a more fixed rate model for water rates. ES.12. Continue to assess and align CIP projects. ES.13. Keep budgets balanced and keep reserves over six months.* ES.14. Review of planning assumptions for budgeting (life expectancy of infrastructure and assets).* ES.15. Work to develop two- three year water/sewer rate structure.* ES.16. Monitor state budget woes affecting various revenue streams.* ES.17. Eliminate single use utility accounts. * ES.18. Continue to investigate improvements and modifications to vehicle sticker program.* ES.19. Develop programs to promote domestic and local buying when possible.* ES.20. Update the purchasing manual and other financial documents as needed.*

46 Objective: Provide Exceptional Services – Information Technology Strategy ES.21. Develop GIS expansion and implementation timeline.* ES.22. Establish E.R.P. System ES.23. Expand the computerized consolation of delivery, storage and retrieval system for all boards and committees.* ES.24. Upgrade MS Office (EA) as needed. * ES.25. Two factor authentication. ES.26. Single sign on. ES.27. Order and Implement New Building Software *

Objective: Provide Exceptional Services – Police Strategy ES.28. Crisis intervention training for officers. ES.29. Implement response plans for I-390 incidents. ES.30. Update holding facility for new technology. ES.31. Maintain and improve police accreditation process. ES.32. Reexamine collection methods for outstanding fines. ES.33. Increase elderly service officers/training. ES.34. Establish a liaison program with the Police Department for the new assisted living facility.* ES.35. Prioritize emerging problem with cargo theft in Wood Dale.* ES.36. Development procedural plan and budgetary plan for body camera implementation.* ES.37. Develop response plan/emergency phones for travel system in north part of town.* ES.38. Continue to make public safety priority.* ES.39. Transition to new documentation process for CALEA. * ES.40. Highlight public expectations of police officers via outreach efforts.* ES.41. Upgrade security monitoring throughout the City, including internal camera system.* ES.42. Increase awareness of traffic safety, and examine traffic flows when major construction projects are completed.* ES.43. Stay current on hiring needs within the Police Department.* ES.44. Continue to prioritize dealing with heroin epidemic.* ES.45. Continue to practice emergency preparedness planning and exercises.*

47 Objective: Provide Exceptional Services – Public Works Strategy ES.46. More aggressive lighting campaign for street lights where needed. ES.47. Develop engineering standards. ES.48. Need to find a “new home” for utilities. ES.49. New Public Works facility. ES.50. Water and sewer study and preliminary design for the areas unincorporated north of Foster. ES.51. Facilities maintenance issues and staffing. ES.52. Maintain pot hole repairs on all streets. ES.53. SWWTP Rehab. ES.54. Develop a policy and protocol for the removal/replacement of underground infrastructure.* ES.55. Expand program for computerized and mobile work tickets for all Public Works employees.* ES.56. Continue to monitor EPA regulations and unfunded mandates.* ES.57. Continue to expand mobile SCADA – for use by on-call via smart phone and by Public Works Director and Assistant Public Works Director –Environmental Services via tablet or laptop.* ES.58. Installation of new water main on Irving Park Road.* ES.59. Replacement of Water Tower #1 to increase efficiency of the water distribution system.* ES.60. Standardization of street signs and regulatory signage.* ES.61. Investigate allocation of resources (contracting out of services versus seasonal employees).* ES.62. Prioritize flooding relief/storm water projects and coordinate with other governmental agencies.* ES.63. Work towards IAWA solar power project / energy conservation and other green initiatives when possible. ES.64. Maintain efficient replacement schedule on vehicles.*

Objective: Provide Exceptional Services – All Departments Strategy ES.65. Consider green purchases when appropriate.*

48 Exceptional Places An important part of fostering our community’s success is to ensure that we have exceptional areas, business parks, and overall development to offer residents, visitors, and potential businesses.

Objective: Community Aesthetics Strategy EP.1. Route 83 clean up / annexation. EP.2. Sign code clarity/ revisions/ enforcement. EP.3. Ban on utility or work vehicles in driveways. EP.4. Parkway Tree Policy. EP.5. Beautification of parkways plan. EP.6. Pervious pavement and/or pavers at high visibility areas. EP.7. Upgrade of RTA lot aesthetics. EP.8. Continue to beautify Irving Park Road & Wood Dale Road. EP.9. Continue to fund Façade Improvement Program.* EP.10. Enforce aggressive Garbage Enclosure Program. * EP.11. Continue new City Sign Program.* EP.12. Enhance the appearance of the property near and along the railroad track east of Wood Dale Station (Potter Street area).*

Objective: Marketing Strategy EP.13. Formulate a Marketing Program. EP.14. Marketing person to streamline events/marketing efforts. EP.15. Tourism Plan for Wood Dale. EP.16. TIF District Marketing Plan. EP.17. Continue branding efforts. EP.18. Change Prairie Fest Committee to “Special Events Committee”. EP.19. Develop a venue were local businesses can network with residents. EP.20. Define a "standard" set of economic incentives (non-exhaustive).* EP.21. Establish a marketing campaign for the City.* EP.22. Actively participate in ICSC programs.*

Objective: Planning & Development Strategy EP.23. Develop programs for corporate sponsorship to contribute towards the Clock Tower. EP.24. Develop programs for local businesses to promote local buying. EP.25. Buying up homes or properties in flood prone areas and convert to retention ponds. EP.26. Future of fiber installation and small cell tower. EP.27. Consider all funding options to get projects off the drawing board. EP.28. Actively target strategic land acquisition to leverage City dollars to maximize return and spur growth along Irving Park/Wood Dale Road and 390 Corridor. EP.29. Seek all opportunities for quality mixed use (residential/retail) development. EP.30. Develop programs or offers to leverage the TIF District. EP.31. Create a TIF District along Wood Dale Road. EP.32. Increase our residential population in and around our Downtown Center to foster and support our retail growth. Residential base to support retail activities. EP.33. Actively look at ways to attract companies and businesses that will increase our sales tax base. EP.34. Irving Park Road and Central – Look at long term possibility of 4 way stoplight intersection, open up Central southbound. EP.35. Close Ash Ave south of Irving Park Road at tracks. EP.36. More sidewalks in Ward 4. EP.37. Aggressive land acquisitions along Irving Park Road corridor. EP.38. Do whatever it takes to keep TopGolf in Wood Dale. EP.39. Starbucks. EP.40. Targeted walk-way areas to downtown. EP.41. Traffic Study Requirements/UDO tweaks. EP.42. Produce an Economic Development Plan.* EP.43. Develop short term and long term plan for SBT property.* EP.44. Improve relationships with businesses.* EP.45. Continue annexation plans.* EP.46. Promote hotel/motel expansion projects.* EP.47. Irving Park Road land acquisition to promote economic development when necessary.* EP.48. Develop a beautification program citywide. *

50 Objective: Transformative Places Strategy EP.49. Expand the use and importance of the train station, promote its many positives. EP.50. Increase pedestrian and bicycle accessibility and mobility throughout the community including the Irving Park/Wood Dale Road corridor. Investigate and develop standards/or guidelines to aid in executing these concepts (walking and biking) in all future projects. EP.51. Expand existing (Pace) Dial-A-Ride service, and at the same time work with Pace to get at a minimum bus route that loop our train station and business park, as well as run the Irving Park Road /Wood Dale Road corridor borderline to borderline. EP.52. Look at some public/private partnerships with existing businesses, to run interim spur routes. EP.53. Look at creative and proactive ways to recycle existing outdated housing with new housing options, new attached houses, zero lot line houses, reduced width houses and side yards, reduced lot size. EP.54. Develop multiple tools for the City’s development tool belt (financial and regulatory), and actively develop ideas to implement them. EP.55. Partner with all other governmental bodies for mutual benefit of the partners. EP.56. Support public transportation along I-390 median.*

Exceptional Community There are many initiatives that the City undertakes and supports in efforts to enhance the quality of life within our community.

Objective: Civic Engagement Strategy EC.1. Create a Government Youth Advisory Committee. EC.2. Continue to build Volunteer Service Program. EC.3. Stormwater Committee Roles and Responsibilities. EC.4. Enhance community involvement.*

Objective: Public Information Strategy EC.5. City newsletter add aldermen portrait under our phone numbers and emails. EC.6. YouTube tutorial videos. EC.7. Better communication on website. EC.8. Spot for O'Hare Noise Group in newsletter. EC.9. Social media efforts consolidated/marketing. EC.10. Comprehensive Plan implementation of strategies EC.11. Online application software – employment ERP Synchronization. EC.12. Analytics strategy / marketing. EC.13 Stay current on public information.* EC.14. Continue improving website.* EC.15. Expanded newsletter initiative for wards when applicable.*

Objective: Public Interaction Strategy EC.16. City Manager to build relationships through individual annual luncheon invitation with federal, state and county officials, as well the utility company’s liaisons. EC.17. Additional resident/community feedback efforts/additional community. EC-17. Continue open dialog between Staff & Elected Officials, protecting each other from ignorance and bullying. EC.18. Explore Coffee with the Council Idea for outreach. EC.19. Increase staff training. * EC.20. Increase positive citizen contacts. *

Objective: Quality of Life Strategy EC.21. Bike Program. EC.22. ADA intersection upgrades. EC.23. Bike path rehabilitation and marketing of the path. EC.24. Recreation areas. EC.25. Look to establish additional community events. * EC.26. Continue to address O’Hare noise. * EC.27. Increase community awareness on; homelessness, mental illness, substance use disorder, addictions and senior medical, financial and social issues. * EC.28. Protect against neighborhood decay and erosion of Equalized Assessed Value (EAV). *

City of Wood Dale Fund Structure

City of Wood Dale Funds

Governmental Proprietary Funds Funds

General Fund Special Capital Fiduciary Internal Enterprise Revenue Project Funds Service Funds Funds Funds Funds

Road and General Police Pension C.E.R.F. Commuter Bridge Fund Capital Fund Parking Lot Projects Fund Fund

Motor Fuel Land Special Sanitation Tax Fund Acquisition Service Fund Fund Area Fund

Tourism Fund Water/Sewer Capital Projects Fund

Narcotics Water/Sewer Forfeiture Fund Fund

TIF District #1

Grants Fund

Major Funds are highlighted in pale blue accordingly. The City does have one Special Revenue Fund that it does not budget, which is our Grants Fund, highlighted in yellow. Further explanation of all City funds is list on the following pages.

Explanation of Funds and Basis of Budgeting

The City of Wood Dale accounts for all funds and adopts a budget based on generally accepted accounting principles (GAAP). The City uses fund accounting designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. Funds are classified into the following categories: governmental, proprietary, and fiduciary. Each category, in turn, is divided into separate “fund types.” The same basis for budgeting particular fund types is the same as the basis of accounting used in the City’s audited financial statements.

Governmental funds are used to account for all or most of a government’s general activities, including the collection and disbursement of earmarked monies (special revenue funds) and the acquisition or construction of capital assets (capital projects funds). The general fund is used to account for all activities of the general government not accounted for in some other fund. Governmental funds are budgeted using a modified accrual basis.*

Special Revenue Funds are used to track the activities of revenue that is restricted to a specific purpose. The City has several Special Revenue Funds listed below. Each of these funds provides a unique service of activity and is funded through taxes and/or user charges that are legally limited to being spent only for the purpose of that fund.

Capital Projects Funds are used to account for the financial resources and expenses of constructing, maintaining, or acquiring major capital assets, facilities or equipment. The funds of this nature that the City maintains are listed below, and have varying funding sources.

The Governmental Funds are as follows:

General Fund

Special Revenue Funds - Road and Bridge Tax - Motor Fuel Tax - Tourism - Narcotics Forfeiture - TIF District #1

Capital Projects Funds - General Capital Projects - Land Acquisition

Internal Service Fund - Capital Equipment Replacement Fund (CERF)

55 Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities are provided outside parties in an enterprise funds. Proprietary funds are budgeted using an accrual basis, except for loans, loan payments, capital expenditures, depreciation, and debt service payments, which are budgeted on a cash basis.**

The Proprietary Funds are as follows:

Commuter Parking Lot Fund Sanitation Fund Water/Sewer Capital Projects Fund Water/Sewer Fund

Fiduciary Funds are used to account for assets held on behalf of outside parties. Agency Funds are used to account for assets held by the City as an agent for individual, private organizations, other governments, and bondholders. These Funds are budgeted on an accrual basis.

The Fiduciary and Agency Funds are as follows:

Police Pension Trust Fund Special Service Area(s)

The following is a list of City funds that are contained in this budget document, along with a brief description of the purpose of each fund.

General Fund – The all-purpose governmental fund, which handles the operations of the municipality not accounted for in a separate fund. This fund is reported as a Major Fund in the City’s CAFR. The General Fund receives 68.21% of its revenue from taxes, the largest being Sales Taxes (23.92%), Property Taxes (21.33%), Income Taxes (9.50%), and Telecommunications Taxes (8.44%).

Road and Bridge Fund – A special revenue fund that is funded by Property Taxes and interest income, which are used to support the Capital Projects Fund, City signage, minor patchwork, and some natural gas utilities. This fund is reported as a Nonmajor Fund in the City’s CAFR.

Motor Fuel Tax Fund – A special revenue fund established to account for the municipal portion of motor fuel tax revenues, collected and distributed by the State of Illinois, which are used to pay for the maintenance and improvement of City streets. This fund is reported as a Nonmajor Fund in the City’s CAFR. Revenues for the Motor Fuel Tax Fund are received from the State based on a per capita formula.

Tourism Fund – A special revenue fund established to account for the tourism/special event activities of the City. The primary revenue source for this fund is from Hotel/Motel taxes. The City receives 5% of room fees from the two hotels within the City limits. This fund is reported as a Nonmajor Fund in the City’s CAFR.

Narcotics Forfeiture Fund – A special revenue fund established to account for the deposit of local seizure/forfeited monies associated with narcotics investigations. These funds can only be used to further narcotics enforcement by statute and are primarily used for the K-9 unit expenses. This fund is reported as a Nonmajor Fund in the City’s CAFR.

TIF District #1 – A special revenue fund established to account for the costs related to the City’s first TIF district. This fund derives its revenue from the increased property tax increment generated as the area is redeveloped. These funds can only be used to facility the TIF District. The fund will initially be reported as a Nonmajor Fund in the City’s CARF, but will likely become a Major Fund in future years.

General Capital Projects Fund – A capital projects type of fund established with transfers from other funds, to account for the acquisition and construction of capital assets of governmental fund operations. Capital Projects revenues are received from the Utility Tax on electric and natural gas charges, a 1% Non Home Rules Sales Tax, and a transfer from Road and Bridge Fund. Fund Balance is used when current year expenditures exceed the revenues. This fund is reported as a Major Fund in the City’s CAFR.

Capital Equipment Replacement Fund (CERF) – An internal service fund designed to act a sinking fund (or depreciation fund) to account for vehicle replacements. By funding these purchases over a number of years, the City can avoid “sticker shock” and/or significant peaks and valleys associated with the “pay as you go” method that it has previously employed under the old ERF. Transfers in from the various operating divisions and auction proceeds (sale of vehicles the City is disposing of) will provide funding to the CERF.

Land Acquisition Fund – A capital projects fund established to account for the City’s land acquisition expenditures.

Commuter Parking Lot Fund – An enterprise fund established to account for the operations of the Metra parking lot owned and maintained by the City. The primary revenue source is quarterly parking passes and daily parking fees. This current budget includes the reconstruction of the parking lot itself. This fund is reported as a Nonmajor Fund in the City’s CAFR, however with the construction of the new train station, it will potentially be reported as a Major Fund for this particular budget year.

Sanitation Fund – An enterprise fund established to account for the sanitation (scavenger/refuse) service provided by an outside vendor to the City. Revenues in this fund are generated by user fees and are then remitted to the service provider. This fund is reported as a Nonmajor Fund in the City’s CAFR.

Water/Sewer Capital Projects Fund – An enterprise fund established to account for the capital needs— acquisition, construction, replacement—of the Water/Sewer fund. Funding for these projects is via transfer from the Water/Sewer Fund and the General Capital Projects Fund.

Water/Sewer Fund – An enterprise fund established to account for all operations of the water and sewer utility services provided by the City. This fund is reported as a Major Fund in the City’s CAFR. The Water & Sewer Fund receives 93.79% of its revenue from water and sewer user fees and 2.52% from cell phone tower lease fees.

Police Pension Fund – A pension trust fund established to account for pensions paid for police officers. The Police Pension Fund revenues consist of property taxes, contributions from participants based on a percentage of wages established by the state and investment earnings.

Special Service Area Fund – An agency fund established to account for the bond proceeds, construction costs and subsequent property tax levy collections associated with paying the debt service of the bonds associated with the Special Service Area itself.

The City has one additional fund, which is not budgeted but is included in the Comprehensive Annual Financial Report (CAFR). The Fund is:

Special Revenue Funds - Grant Fund

The Grant Fund is not budgeted due to the difficulty in predicting what grants the City may receive and the value associated with the grant itself.

At this time, the City does not have any Funds that are exceptions to these fund types, accounting methods, and/or are treated differently than any other Fund.

The below chart summarizes each fund and its basis of budgeting.

Fund Basis of Budgeting

Number Name Do Not budget Modified Accrual Full Accrual

001 General ■ 002 Road & Bridge ■ 008 Motor Fuel Tax ■ 009 Tourism ■ 011 Narcotics ■ 041 General Capital Projects ■ 045 Land Acquisition ■ 051 CERF ■ 061 Commuter Parking ■ 062 Sanitation ■ 065 Water/Sewer Capital ■ Projects 066 Water/Sewer ■ 086 Police Pension ■ 092 Special Service Area ■ 099 Grant ■

* Modified Accrual Basis - A basis of accounting in which revenues are recognized in the period they become available and measurable; expenditures are recognized in the period in which fund liability is incurred, if measurable.

** Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased.

58 GASB 54

Beginning with the FY 2013 budget (and FY 2012 audit), the City was required to implement GASB 54, which redefines the various classifications of fund balance. It should be noted that these changes only affect the Governmental Fund Types (General, Special Revenue, and Capital Projects) and not the Enterprise and Trust/Agency Fund Types.

The City has done a good job of making sure that the active Funds are self-sustaining with easily identifiable funding sources. This made the process of switching over to GASB 54 that much easier. An aggregate fund balance is still presented.

Below is a listing of the new fund balance classifications with a brief description of each.

Nonspendable Fund Balance - This classification includes amounts that cannot be spent because they are either a) not in a spendable form, i.e. inventory or prepaid amounts, or b) legally or contractually required to be maintained intact.

Restricted Fund Balance - This classification includes amounts that are restricted to specific purposes as defined by the following: a) externally imposed by creditors, grantors, contributors, or the laws and/or regulations of other governments, b) imposed by law through constitutional provision or enabling legislation.

Committed Fund Balance - This classification includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority.

Assigned Fund Balance - This classification includes amounts that are “intended” for a specific purpose, but are neither restricted nor committed.

Unassigned Fund Balance - This classification is the residual amount for the General Fund that has not be assigned to other Funds and that have not been restricted, committed, or assigned.

Property Tax Disbursement

A common question that is asked is “Where does my property tax money go?” Below is a graph depicting where the property tax money went in FY 2011 and how it changed over time when compared to the FY 2019 levy.

Property Tax Distribution FY 2011 2.17% 7.06% 2.37% 5.91% 2.21%

11.53%

0.82% 61.63% 6.01%

0.29% Addison Township City of Wood Dale Forest Preserve Wood Dale Park District DuPage County Wood Dale Fire District County Health Department Wood Dale Library District DuPage Airport Schools

Major Revenues and Financing Sources

The three largest revenue sources accounting for 78.34% of the total revenue for the City in the FY 2019 Budget are Taxes 42.84%*, Charges for Services 25.93%, and Other Funding Sources (Interfund Transfers) 9.57%. The breakdown of these revenue sources is as follows:

The three major revenue types—Taxes, Charges for Service, and Other Funding Sources—are broken down by fund on the following pages, as well as a brief description of the major revenues within each of the revenue types with budget assumptions. All other revenues will not be discussed in detail at this time.

The Motor Fuel Tax and Income Tax are per Capital revenues distributed to the City from the State, and make reference to the IML Review. IML is the acronym for the Illinois Municipal League, and the Review is its monthly publication. Each year in October the IML publishes estimated per Capita distribution amounts that the City uses to calculate the Motor Fuel and Income Tax values.

* - Includes MFT allotments which is presented for reporting purposes in the “intergovernmental” category, and Police Pension Fund taxes which are presented in the “contributions” category.

Taxes Total General Road & Motor Tourism TIF General Police SSA Bridge Fuel Tax Capital Pension Projects

Sales & Sales Tax 15.75% 8.89% 6.86% Increment Property Taxes 14.05% 7.92% 0.67% 2.48% 1.22% 1.76% Telecommunication 3.14% 3.14% Utility Tax 3.07% 0.85% 2.22% Income Tax 3.53% 3.53% Motor Fuel Tax 0.94% 0.94% Hotel/Motel Tax 1.05% 1.05% All Other Taxes 1.31% 1.01% 0.30%

Total 42.84% 25.34% 0.67% 0.94% 1.35% 2.48% 9.08% 1.22% 1.76%

Sales and Sales Increment Tax

Sales Tax and Sales Tax Increment (Non-Home Rule) revenues represent the largest single revenue source at 15.75% of the City’s total revenue. Items, except food and drugs, in Wood Dale are subject to an 8.00% sales tax. Effective April 1, 2008, the State Legislature passed a 0.50% increase in Sales Tax in DuPage County that will be split between the County and transportation. Effective June 1, 2016 the DuPage Water Commission ceased charging its 0.25%. Those changes are noted below. Sales taxes are imposed upon all retail sales and all persons engaged in the business of making sales of services within the City’s corporate limits. These taxes are collected by the state and divided among the taxing districts as follows:

Before After After April 1, 2008 April 1, 2008 June 1, 2016

State 5.00% 5.00% 5.00% City Municipal Tax 1.00% 1.00% 1.00% Non-Home-Rule Tax 1.00% 1.00% 1.00% DuPage County .25% .50% .50% DuPage Water Commission .25% .25% -- Regional Transportation Authority .25% .50% .50%

Total 7.75% 8.25% 8.00%

The municipal tax is credited to the General Fund. Non-Home Rule sales taxes are used as follows:

Rate Fund Year Reason 1.00 General Capital Projects 2007 To fund Infrastructure needs

62 Budget Assumptions – The Non-Home Rule portion was budgeted at the same level in FY 2019 versus the FY 2018 budget. The FY 2018 projection is in line with the budget, and with the trend we are seeing from the end of FY 2011 and continuing through FY 2018, it is anticipated that the revenue will continue to follow that trend to reach the proposed number in FY 2019 budget.

The City’s share of the Sales Tax is showing a budgeted increase of $0 from the FY 2018 budget. Relative to FY 2018 projections, this number shows a slight increase. The reason for the flat revenue projection relative to the prior year is that the City wanted to be conservative with the proposed budget, and not set ourselves up for a shortfall due to being too optimistic about the continuation of the economic recovery. Also, Sales Tax revenues have flattened out significantly in the past 18 months; however, we are optimistic that some new businesses coming into the City will help to lift that number.

Property Tax

Property tax receipts represent 14.05% of the City’s total revenues, 7.92% of which is for the General Fund. Wood Dale has historically taken a conservative approach to this revenue source, understanding the negative impact high property taxes can have where incomes are fixed or are temporarily lost or decreased. Additionally, the City cannot raise the property tax levy more than 5% in a given year without holding “Truth in Taxation” hearing. This is due to the fact that Wood Dale is non-home rule, and therefore must adhere to the Property Tax Extension Limitation Law (PTELL, 35 ILCS200/18-185) which was enacted for DuPage County in 1991. The PTELL also states that the City gets the lesser of 5% or CPI. This can be especially problematic in recessions due to a low CPI, and is limiting in periods of growth since the City cannot take advantage of an increase in Equalized Assessed Valuation (EAV) due to the 5% cap. The only way the City can get above 5%, or CPI for that matter, is for unplanned growth in the EAV from a new subdivision, warehouse or other significant development.

The Road and Bridge Fund property tax is not levied by the City but a calculation completed by the County. The Police Pension Fund levy is included in the General Fund levy; however the funds are deposited directly into a Police Pension account per state statute. The Special Service Area(s) are not levied by the City, but are levied by the County based upon the amount needed to cover the annual debt service. Special Service 8 had the final debt service payment on January 1, 2009, and therefore there is no levy. Active service areas are 11, 12, 13, and 14. SSA 12, 13 and 14 were refinanced in December of 2014, resulting in lower annual payments and thus a reduction in the levies associated with these areas.

The levy which corresponds to this budget was levied in December, 2016. Property owners will pay this tax in two installments due June 1 and September 1, 2017. An estimated breakdown of the City’s expected total tax levy is as follows, based upon the pre-final estimates from the County. The City usually receives preliminary and final numbers in March and April.

Final 2016 Levy Estimated 2017 Levy % for FY 18 for FY 19 Change General Fund

Corporate $ 1,620,367 $ 1,656,718 0.0224% IMRF $ 234,768 $ 240,169 0.0230% Police Pension $ 463,261 $ 473,666 0.0225% Audit $ 30,326 $ 31,133 0.0266% Tort Judgments $ 223,787 $ 229,050 0.0235% Social Security $ 444,438 $ 454,764 0.0232%

Total $ 3,016,947 $ 3,085,499 0.0227%

Equalized Assessed Val. $ 522,867,736 $ 555,945,717 6.3263%

Special Service Area(s)

Special Service Area 11 $ 13,184 $ 13,196 0.0090% Special Service Area 12 $ 193,951 $ 200,140 0.0319% Special Service Area 13 $ 286,431 $ 290,706 0.0149% Special Service Area 14 $ 174,977 $ 176,506 0.0087%

Total $ 668,543 $ 680,548 0.0180% 64

Budget Assumptions – The actual levy request filed with DuPage County at 4.99% was higher than what was budgeted. This is due to the County previously informing us that our increase would be 2.1%, which is what we would receive without new growth. The number presented above is slightly over 2.1% (0.17% higher) based upon information from the County. This additional bump is related to new properties having been constructed and/or improved during the past tax year, however these are nominal overall and any additional amount would not have a material effect on the budget.

For the General Fund portion of the tax levy, only 98% of the projected levy is budgeted to allow for uncollectable taxes; although the actual percentage will vary based upon the final levy amount. 100% of the levy request is budgeted for the Special Service Area(s).

Telecommunications Tax

Due to the deregulation of the telecommunications industry, the State of Illinois adopted Public Act 90- 154, the Municipal Telecommunications Infrastructure Maintenance Fee Act. The Act authorized municipalities to impose an Infrastructure Maintenance Fee (IMF) up to a maximum of 1% of the gross charges of telecommunications retailers, including long distance and cell phone companies. The City imposed this new fee in lieu of the Franchise Fee-Telephone effective as of January 1, 1998. As a result of litigation, the Illinois General Assembly re-wrote the state statutes. As of January 2003, all telecommunication providers were required to charge a 1% telecommunications fee. This fee is then collected by the state which remits the funds to the municipalities after subtracting an administrative charge. The current rate that the City charges is 6%.

Budget Assumptions – The FY 2017 budget assumes a decrease of $100,000 versus the FY 2018 budget. The decrease is based upon the trend for this particular revenue, which had been consistently outperforming the until FY 2014. Through FY 2015 and 2016 it held steady around the $1.3 million mark, however has seen a continuation of the downward trend during FY 2017 and 2018. Currently, there is a push amongst the finance community to modernize and update the State definition of how this tax is calculated, as the current antiquated system is what is leading to the revenues decline.

65 Income Tax

Income tax receipts represent 3.53% of total revenue in the FY 2019 budget, and the revenue is allocated to each municipality is on a per capita basis.

Budget Assumptions – To prepare the FY 2019 budget for income tax receipts, three key elements were assumed:

Population – Income tax receipts are distributed based on the City’s population. Wood Dale’s population per the 2010 U.S. Census is 13,770.

Municipality’s share of income tax receipts – Prior to January 1, 2011, municipalities were entitled to 1/10 of income tax receipts. This was based upon a 3% income tax levied by the state. As of January 1, 2011, the stated raised the income tax to 5%. Unfortunately, the municipalities still only receive 1/10 of the original 3%, and the state gets the entire additional 2%. The actual percentage the municipalities receive changes each year as the corporate tax rate changes.

The following is from the IML on the matter of Income Tax distributions:

IML reports on changes to LGDF Distributions: The legislation does not provide municipalities with any share of the increased taxes. Instead, the legislation seeks to maintain the shared revenues at their current levels. The distributions to LGDF are as follows:

• From February, 2011 through January, 2015, the distribution is 6% of the net revenue received from the 5% individual rate and 6.86% of the net revenue received from the 7% corporate rate;

• From February, 2015 through January, 2025, the distribution is 8% of the net revenue received from the 3.75% individual rate and 9.14% of the net revenue received from the 5.25% corporate rate; and

• From February 2025 and thereafter, the distribution is 9.23% of the net revenue received from the 3.25% individual rate and 10% of the net revenue received from the 4.8% corporate rate.

A potential problem is that this distribution scheme fails to account for a situation where the income tax rates could be reduced by State spending limits. The legislation attempts to maintain the status quo for LGDF distributions. It gives municipalities a lower distribution percentage of a higher tax rate in an effort to maintain the same level of funding. The legislation also provides for a mechanism for the tax rates to revert to current levels if the State overspends, but it does not provide for a mechanism to restore the LGDF distributions to their current levels. Therefore, if the tax rates fall due to the State's overspending, then municipalities will have a lower distribution percentage of a lower tax rate. For example, if the individual tax rate reverts to 3%, then instead of receiving 10% of the 3% rate (under the status quo), municipalities would receive only 6% of the 3% rate. In that case, municipalities will lose out on LGDF money.

IML projections – The City used the estimated per capita revenues from the IML Review, October 2017 issue when constructing the revenue projection.

The State FY2018 budget reduced the payout to municipalities by 10%, and the State FY 2019 reduced it by 5% (from the original base). Those amount have been worked into the budget estimates, and we are hopeful that future years will not have any reduction. The City’s FY 2018 was not adversely affected as this change also provided that the State become current with the payments that were owed to all municipalities which helped to offset the reduction.

67 Utility Tax

The Utility Tax accounts for 3.07% of the City’s total revenues. Of this, 0.85% is going to the General Fund for operations, and 2.22% is going to the General Capital Projects Fund to help fund the 5-year CIP. Historically, the Utility Tax has all gone towards capital; however, due to structural issues within the General Fund, a reallocation of 25% of proposed revenue to the General Fund from the General Capital Projects Fund was made in FY 2012. This allocation has worked well, and was left at a set amount in the FY 2013 and FY 2014 budget of $300,000. In the FY 2015 - FY 2019 budget, the mix is approximately 28.00% and 72.00%.

The City imposes this tax on bills paid by properties located within City limits at a rate of 5% for natural gas bills and at a variable rate by kilo-watt hour for electric bills.

Budget Assumptions – The Utility Tax budget figure in the FY 2019 budget is down $150,000 when compared to the FY 2018 budget. This is due to general decline in utility costs and the City having more years of trend data (actual data) to utilize in its forecasting analysis.

68 Motor Fuel Tax

The Motor Fuel Tax accounts for 0.94% of total City revenues, and is collected by the State and shared with local governments to be used for the construction/maintenance of highways.

All municipal funds are distributed based on population.

Population – Income tax receipts are distributed based on the City’s population. Wood Dale’s population per the 2010 U.S. Census is 13,770.

IML projections – The City used the estimated per capita revenues from the IML Review, October 2016 issue when constructing the revenue projection.

Other information – The spike in revenue in FY 2014 through FY 2015 (dating back to FY 2011) is due to the state issuing an additional two months allocation as part of its capital/stimulus plan. This was a one-time event that the State split into two separate payments, however due to continued higher than expected MFT collections, the State continued these payments. These payments should not be counted on in future years, which is why they are not budgeted for. In late FY 2015, the State did a “one time” sweep of “excess” funds with the MFT account Statewide. Despite being told that this would not affect any future revenues, the State later revealed that this sweep effectively resulted in the reduction of 2 months’ worth of revenue; however this was not repeated in FY 2017 or 2018 and it is not anticipated to happen during FY 2019, and ultimately did not materially affect the City’s ability to conduct business out of the MFT Fund.

69 Hotel/Motel Tax

The Hotel/Motel Tax accounts for 1.05% of total City revenues, and is earmarked—by statute—for the Tourism. Wood Dale has two hotels that are required to submit 5% of their room rental receipts to the City on a monthly basis. State statute provides that these tax monies only be used for tourism or the promotion thereof.

Budget Assumptions – The FY 2019 budget shows an increase of $20,000 over the FY 2018 budget. The uptick in the economy (and increased room rents due to the ongoing construction) helped this revenue stream increase over the past couple of years.

Charges For Service Total Sanitation Water/Sewer General Commuter

User Revenue – Water 10.94% 10.94% User Revenue – Sewer 10.46% 10.46% User Revenue – Sanitation 2.84% 2.84% General Fund 1.36% 1.36% Commuter Parking Lot 0.33% 0.33%

Total 25.93% 2.84% 21.40% 1.36% 0.33%

Water and Sewer Fees

Water and sewer user fees represent 21.40% of the City’s revenue. The City bills for water and sewer usage on a monthly basis.

The City recognizes the impact a rate increase has on their customers and has raised rates only when necessary. Subsequent to the passage of the five-year rate plan in FY 2006, the DuPage Water Commission (DPWC) reduced the rate it charges member municipalities a total of $.20 in their desire to decrease their fund balance. However, in November, 2007 the DPWC sent out a memo regarding the increase in Chicago Water Rates and how the rate increases will impact Commission customers. The City of Chicago is raising their rate to DPWC the next 3 years as follows: Jan.1, 2008 15% ($.20), Jan. 1, 2009 15% ($.23) and Jan. 1, 2010 14% ($.25). The DPWC, in turn, will be raising the rates they charge the City. Based upon the new four-year rate structure plan approved in FY 2009, we will be passing on the rate increases. In addition, equipment and infrastructure repairs/replacements come with a high price tag. In order to maintain the proper fund balance and keep the equipment and infrastructure up to date, a five year plan was implemented that not only included the increase from DPWC but an additional 6% increase to cover increases in operations and capital expenditures. Subsequent to the passage of the aforementioned four-year rate plan, in FY 2011 the DPWC unexpectedly raised their rate 13 cents ($0.13) due to financial difficulties at the Commission. The City raised its rate for the current year, and subsequent years of the plan accordingly.

In 2012, Chicago Mayor Rahm Emmanuel announced that the City of Chicago was going to raise its water rate by an effective rate of 90% over the next 4 years. Along with that, the DPWC set forth a rate plan to increase their rates as well. The net effect of all of these increases (before Wood Dale adds another penny) is an increase in the wholesale rate of water of 115% over the next 4 years. Per those statements, the City’s wholesale rate went up $0.69 on January 1, 2012. The City passed along that rate increase, and it is anticipated that it will do so in each of the following three years. Pursuant to the rate increases by the City of Chicago and DPWC, the City passed along the next rate increase of $0.59 for water used after January 1, 2013. The City of Wood Dale itself did not add any additional increase to this rate adjustment at that time, but increased the rate by $1.22 per 1,000 gallons of water beginning January 1, 2015. The City then adjusted the per 1,000 gallon sewer rate by $1.00 beginning January 1, 2016, and another $1.00 on the water rate per 1,000 gallons on January 1, 2017. Beginning January 1, 2018 the fixed cost for the sewer service was increased $5.00 per month. Rates will continue to go up over the coming years as the City needs to cover the cost of the debt service for the Treatment Plant Upgrade project, however the rates are getting closer to what they need to be.

71 Budget Assumptions – The user revenues for Water and Sewer were calculated assuming a slight increase in pumpage due to the continued drought condition, with approximately 92% of the pumpage being billed at the rates established by the City of Wood Dale, and then including the above referenced increases from the DuPage Water Commission and the City of Chicago.

Sanitation Fees

Sanitation fees represent 2.84% of the City’s total revenues. The City bills users monthly for sanitation service, which is provided by an outside vendor. The City pays the vendor on a monthly basis.

Budget Assumptions – The price, per contract, that the vendor charges the City is based upon the number of properties, occupied or otherwise, that the vendor services on a weekly basis. The City charges each property the rate that the vendor charges the City, plus a 5% administrative fee that helps offset the costs incurred by the City to administer the plan. That being said, the projected revenue for sanitation user fees is the contract price the City is being charged, plus a 5% fee times the number of properties serviced.

72 General Fund

The General Fund accounts for 1.36% of Charges for Services. This category consists of Cable TV Franchise Fees, Administrative Fee for impounded vehicles, assorted building fees and other police department revenues that are not classified as a fine, fee or forfeit.

Budget Assumptions – The budget for Charges for Services is down almost $18,198 in the FY 2019 budget when compared to the FY 2018 budget. The reason for this decrease is largely predicated on the elimination of the elevator inspection fees (we change the way the program is managed) and a reduction in Alarm Fees to more closely align the budget amount to the previous year’s actual revenue.

Revenue collections for the Cable TV Franchise Fees have leveled off over the past three budget cycles, and the proposed revenue is up slightly ($5,000) for the FY 2019 when compared to the FY 2018 budget. The collection method was changed in the FY 2012 budget, and has been the same since that time. After going a full year under the new collection method for Comcast, as well as, a full year of AT&T collections, a more accurate number is able to be included in the FY 2014 budget for the Franchise Fees when compared to the FY 2013 number. With a leveling off in pricing and additional years of history, this revenue stream has leveled off at higher level than the City had anticipated, which is reflected in the FY 2019 budget.

Prior to the FY 2012 budget, the City received 3% of its 5% straight-away, while the other 2% passed through a consortium called NORDCAT (less some administrative/program fees). That 2% had been classified as miscellaneous revenue in the past. That group has been dissolved during FY 2011, and now the City will receive the entire 5%. Additionally, before FY 2012 the city received no money from AT&T.

73 Commuter Parking Lot

The Commuter Parking Lot Fund accounts for 0.33% of Charges for Services. This category consists of the quarterly parking passes, daily parking fees, and the fines associated with improper parking at the lot.

Budget Assumptions – The budget for Charges for Services is down $5,755 in the FY 2019 budget versus the FY 2018 budget. Daily Fees increased $2,000, while fines went down $4,500. The quarterly passes continue to sell out, and the additional quarter that was added to the daily rate in October 2010 does not appear to have an adverse effect on the ridership or usage of the lot.

As previously referenced, in October 2010, the City raised the daily rate from $1.25 to $1.50, and the quarterly pass from $55.00 to $67.50. The additional revenue from this rate increase also played a part in the increase in budgetary revenue between FY 2011 and FY 2012, and has been consistent since then.

Other Funding Sources

Total General MFT Capital Land CERF Water/Sewer Projects Acquisition Capital Projects

Interfund 9.57% 2.74% 0.69% 3.92% 0.03% 1.54% 0.65% Transfers

Total 9.57% 2.74% 0.69% 3.92% 0.03% 1.54% 0.65%

Interfund transfers comprise 9.57% of the City’s total revenue. The purpose of these transfers range from the closing of funds to administrative fees. Below is a listing of the transfers and their purpose.

• General Fund from Tourism Fund ($250,000) – To cover the costs to administer the tourism programs incurred by the General Fund.

• General Fund from Commuter Parking Lot Fund ($60,000) – To cover the costs to administer the Commuter Parking Lot program incurred by the General Fund.

• General Fund from Sanitation Fund ($338,000) – To cover the costs to administer the Sanitation program incurred by the General Fund.

• General Fund from Water/Sewer Fund ($400,000) – To cover the costs to administer the Water/Sewer billing processes including (but not limited to) reimbursement for personnel costs of those employees who operate out of the General Fund, but do significant Water/Sewer work.

• Motor Fuel Tax Fund from Road & Bridge Fund ($264,785) – To cover costs associated with roadway projects.

• Capital Projects Fund from Motor Fuel Tax Fund ($1,400,000) – To cover costs associated with roadway projects that are more efficiently tracked through one cost center.

• Capital Projects Fund from Tourism Fund ($100,000) – To cover costs associated with certain projects to beautify and promote the City.

• Land Acquisition Fund from General Fund ($10,000) – To provide money for the property acquisition.

• CERF from General Fund ($325,000) – To cover the cost of vehicle and equipment purchases for governmental funds. A vehicle replacement schedule is located with the CERF section.

• CERF from Water/Sewer Fund ($264,150) – To cover the cost of vehicle and equipment purchases for enterprise funds. A vehicle replacement schedule is located with the CERF section.

• Water/Sewer Capital Projects Fund from Water/Sewer Fund ($250,000) – To provide funding to the Water/Sewer Capital Projects Fund to account for the Water/Sewer related projects listed in the CIP.

75 All Revenues by Fund

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Budget Budget Projected Proposed

001 General Fund Taxes 9,658,937 9,334,967 9,894,895 9,438,073 9,694,578 Licenses & Permits 889,179 967,813 1,023,580 1,322,502 1,221,580 Intergovernmental 0 4,950 4,620 4,939 4,620 Charges for Services 522,826 504,623 539,698 521,023 521,500 Fines, Fees, and Forfeits 592,015 353,292 646,000 421,180 804,000 Investment Income 13,914 22,251 67,500 82,100 92,500 Miscellaneous 450,972 645,506 802,608 811,775 825,858 Interfund Transfers 998,000 998,000 998,000 998,000 1,048,000

Total General Fund 13,125,843 12,831,402 13,976,901 13,599,592 14,212,636

002 Road and Bridge Fund Taxes 232,990 232,812 232,700 234,871 257,000 Investment Income 1,606 510 500 975 1,000

Total Road and Bridge 234,596 233,323 233,200 235,846 258,000

008 Motor Fuel Tax Fund Intergovernmental 352,221 349,021 355,000 353,776 357,500 Investment Income 2,854 946 1,200 1,975 2,100 Interfund Transfers 0 0 0 72,409 264,785

Total MFT 355,075 349,967 356,200 428,160 624,385

009 Tourism Fund Taxes 492,765 494,384 487,750 496,200 515,000 Investment Income 136 433 550 1,450 1,500 Miscellaneous 119,478 99,768 123,600 106,709 118,600

Total Tourism 612,378 594,585 611,900 604,359 635,100

011 Narcotic Forfeiture Fund Investment Income 0 13 15 15 15 Miscellaneous 8,590 11,373 700 6,460 3,000

Total Narcotics Forfeit. 8,590 11,386 715 6,475 3,015

034 TIF District #1 Taxes 0 477,326 500,000 937,425 950,000 Investment Income 0 130 160 2,975 4,500

Total TIF District #1 0 477,456 500,160 940,400 954,500

76 All Revenues by Fund

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Budget Budget Projected Proposed

041 General Capital Projects Fund Taxes 3,325,429 3,149,273 3,600,000 3,150,971 3,475,000 Intergovernmental 402,838 1,583,567 515,000 0 490,000 Investment Income (3,470) 893 25,000 932 15,000 Interfund Transfers 400,000 0 0 0 1,500,000 Miscellaneous 0 40 0 0 0

Total Gen Cap Projects 4,124,796 4,733,774 4,140,000 3,151,903 5,480,000

042 Equipment Replacement Fund Investment Income 0 0 0 0 0 Interfund Transfers 229,710 0 0 0 0

Total Equip Replacement 229,710 0 0 0 0

045 Land Acquisition Fund Investment Income 5,003 5,000 5,010 5,009 5,015 Interfund Transfers 714,111 106,970 10,000 10,000 10,000 Line of Credit 0 0 0 841,705 1,130,000

Total Land Acquisition 719,114 111,970 15,010 856,714 1,145,015

051 CERF Investment Income 11 77 125 145 250 Miscellaneous 81,169 120,881 30,000 32,938 30,000 Interfund Transfers 772,290 687,500 580,000 580,000 589,150

Total CERF 853,470 808,458 610,125 613,083 619,400

061 Commuter Parking Lot Fund Charges for Services 134,432 119,483 131,280 127,587 125,525 Investment Income 67 63 70 91 100 Miscellaneous 120 120 120 120 120

Total Commuter Parking 134,619 119,666 131,470 127,798 125,745

062 Sanitation Fund Charges for Services 1,155,799 1,185,449 1,096,008 1,083,340 1,085,000 Investment Income 6 6 7 31 40 Miscellaneous (9,564) (9,644) 33,000 30,822 31,500

Total Sanitation 1,146,241 1,175,811 1,129,015 1,114,193 1,116,540

77 All Revenues by Fund

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Budget Budget Projected Proposed

065 Water/Sewer Capital Projects Fund Investment Income 338 404,495 1,500 1,500 1,500 Bond Proceeds 0 0 0 0 0 Interfund Transfers 1,799,380 (446,842) 1,500,000 750,000 250,000

Total W/S Cap Projects 1,799,718 (42,347) 1,501,500 751,500 251,500

066 Water/Sewer Fund Charges for Services 6,980,246 7,084,159 7,884,000 7,678,082 8,190,000 Investment Income 8,467 10,912 12,500 9,572 11,000 Miscellaneous 191,395 278,905 286,800 279,967 293,250 Nonoperating Revenues 194,328 209,073 268,031 205,892 237,580

Total Water/Sewer 7,374,436 7,583,049 8,451,331 8,173,513 8,731,830

086 Police Pension Fund Contributions 1,356,098 1,402,019 1,513,351 1,484,699 1,618,850 Investment Income (306,465) 2,169,886 1,704,730 3,021,694 1,804,497

Total Police Pension 1,049,633 3,571,905 3,218,081 4,506,393 3,423,347

092 Special Service Area Fund Taxes 653,842 662,315 661,550 667,296 674,050 Investment Income 358 549 655 2,555 2,781

Total SSA 654,200 662,863 662,205 669,851 676,831

Grand Total All Funds 32,422,420 33,223,268 35,537,813 35,779,780 38,257,844

All Funds Combined Taxes 14,363,963 14,351,077 15,376,895 14,924,836 15,565,628 Licenses & Permits 889,179 967,813 1,023,580 1,322,502 1,221,580 Intergovernmental 755,059 1,937,539 874,620 358,715 852,120 Charges for Services 8,793,304 8,893,714 9,650,986 9,410,032 9,922,025 Fines, Fees, and Forfeits 592,015 353,292 646,000 421,180 804,000 Investment Income (277,178) 2,616,163 1,819,522 3,131,019 1,941,798 Bond Proceeds 0 0 0 0 0 Miscellaneous 842,160 1,146,949 1,276,828 2,110,496 2,432,328 Nonoperating Revenues 194,328 209,073 268,031 205,892 237,580 Contributions 1,356,098 1,402,019 1,513,351 1,484,699 1,618,850 Interfund Transfers 4,913,492 1,345,628 3,088,000 2,410,409 3,661,935

Aggregate Total 32,422,420 33,223,268 35,537,813 35,779,780 38,257,844

78 Major Expenditures and Financing Uses

Five of the largest expenditure categories comprising 80.50% of the total expenditures are Personnel 24.95%, Capital Outlay 22.01%, Contractual Services 16.77%, Commodities 7.66% and Other Funding Uses (Interfund Transfers) 9.11%. The breakdown of these expenditure categories is as follows:

The five major expenditure categories – Personnel, Capital Outlay, Contractual Services, Commodities and Other Funding Uses – are broken down below, followed by a summary by expenditure category, by fund and department (if applicable).

79 Personnel

Personnel costs comprise 24.95% of the City’s total expenditures. Of that, the Police Department and Public Works (all divisions) account for 44.77% and 35.74% of that total respectively. Within the Public Works Department, 63.41% of the personnel costs are related to the Water/Sewer Fund, and 36.59% is related to the General Fund.

The Police Department is a CALEA (Commission on Accreditation for Law Enforcement Agencies) certified department and is very active in the community with various outreach programs. Programs include Community Emergency Response Team (CERT), Seniors and Law Enforcement Together (SALT), Citizens Police Academy and National Night Out, among numerous other outreach and involvement programs.

The Water/Sewer personnel maintain the quality and distribution of potable water to the residents. In addition, they staff the wastewater treatment plant, provide preliminary home inspections when usages are high or unusual, comply with EPA standards, and perform maintenance on the facilities to ensure they operate efficiently.

The General Fund Public Works personnel are responsible for the administration of the entire department, maintaining the streets including snow and ice control, providing preventative maintenance and repair to all City vehicles and equipment, operate and repair City Storm Sewers. Additional duties include traffic signage, landscaping, parkway tree upkeep, and maintenance of City street lights.

80 Capital Outlay

Capital Outlay comprises 22.01% of the City’s total expenditures. Of that, the General Capital Projects Fund and the Water/Sewer Capital Projects Fund account for 69.38% and 8.70% respectively. Land Acquisition accounts for 12.77%, while CERF accounts for 8.21%, and the remaining 0.94% is split amongst various other funds.

The General Capital Projects Fund consists of three main subcategories being transportation, building and grounds, and miscellaneous as outlined in the 5-year CIP, which accompanies this budget. Each of these subcategories is broken down further. Projects range from roadways to trees. This fund will be discussed more in depth under the “Capital Expenditure” section.

The Water/Sewer Capital Projects Fund consists of four subcategories being Plant Maintenance, Sewer, Water, and Waste Water as outlined in the 5-year CIP, which accompanies this budget. Each of these subcategories has various projects associated with them. This fund will be discussed more in depth under the “Capital Expenditure” section.

The CERF accounts for the purchases of municipal vehicles, and is based upon the City’s vehicle replacement schedule that is reviewed and revised annually.

Contractual Services

Contractual Services comprise 16.77% of the City’s total expenditures. Of that, the Central Services Department in the General Fund, the Sanitation Fund, and the Water/Sewer Fund account for 35.81%, 11.67%, and 9.64% respectively.

The Central Services Department accounts for expenditures in the General Fund that cannot be associated with only one department, such as health care and liability insurance costs. Of the 35.81% (Central Services share of the General Fund), health care premiums account for 63.35%, property and casualty liability insurance costs are 14.49%, IT Maintenance Agreements are 6.83%, building maintenance accounts for 5.59%, telephone/alarm and internet access account for 4.66%, and the remaining 5.08% is split amongst various other costs such as building maintenance, auditing services, employee welfare, and other various contractual agreements.

The Sanitation Fund incurs the expenses related to scavenger, yard waste, and recycling services. Of the 11.67% of total expenditures, 100% of these expenditures are paid to the provider of the aforementioned services.

The Water/Sewer Fund has increased contractual services this year and accounts for 9.64% of the total for the entire City. Of this 9.64%, 23.06% is for the Industrial Pretreatment program, 18.07% is for property/casualty insurance, 11.69% is for EPA and compliance and sample testing, and 11.53% for Dump Fees. The remaining 35.65% is spread across a wide array of services ranging from maintenance to equipment to training.

Commodities

Commodities comprise 7.66% of the City’s total expenditures. Of that, the Water/Sewer Fund and General Fund account for 82.58% and 12.21% respectively.

The Water/Sewer Fund accounts for 82.58% of the City’s commodity purchases. Of that amount, 78.65% is related to the purchase of water from the DuPage Water Commission and 9.96% is related to electric and natural gas utilities.

The General Fund accounts for 12.21% of the City’s commodity purchases. Of that amount, 40.65% is related to the Police Department, 34.12% is related to the Streets Division, 9.92% is related Public Works Administration, and 8.74% is related to Central Services. Fuel for City vehicles, uniform expenses, maintenance of building and vehicles, and postage costs are the driving factors in the General Fund.

Other Funding Uses

Other funding uses comprise 9.11% of total City expenditures. Of that, 100% is associated with interfund transfers. Below is a listing of the transfers and their purpose.

• General Fund to CERF ($325,000) – To cover the cost of vehicle and equipment purchases for governmental funds. A vehicle replacement schedule is located with the CERF section.

• General Fund to Land Acquisition Fund ($10,000) – To provide money for the property acquisition.

• Road & Bridge Fund to Motor Fuel Tax Fund ($264,785) – To cover costs associated with roadway projects eligible to be paid for by R&B money in an effort to efficiently track the costs through one funding silo.

• Motor Fuel Tax Fund to Capital Projects Fund ($1,400,000) – To provide funding for projects to be tracking through one funding source.

• Tourism Fund to General Fund ($250,000) – To cover the costs to administer the tourism programs incurred by the General Fund. Costs include Finance Department salaries, Public Works salaries and equipment usage, Police Department salaries, Administration Department salaries, Community Development Salaries, postage, phone and internet, and other miscellaneous items.

• Tourism Fund to Capital Projects Fund ($100,000) – To cover costs associated with certain projects that also help promote the City.

• Commuter Parking Lot Fund to General Fund ($60,000) – To cover the costs to administer the Commuter Parking Lot program incurred by the General Fund. Costs include Finance Department salaries, Police Department salaries, postage, and other miscellaneous items.

• Sanitation Fund to General Fund ($338,000) – To cover the costs to administer the Sanitation program incurred by the General Fund. Costs include Finance Department salaries, City Hall phones and internet, Administration Department Salaries, and other miscellaneous items.

• Water/Sewer Fund to Water/Sewer Capital Projects Fund ($250,000) – To provide funding to the Water/Sewer Capital Projects Fund for the Water/Sewer related projects listed in the CIP.

• Water/Sewer Fund to General Fund ($400,000) - To cover the costs to administer the Water/Sewer billing process incurred by the General Fund. A breakdown of these costs is as follows:

Outside engineering $ 50,000 Legal $ 5,000 PW Administration $ 100,000 Phones and Internet $ 2,000 Finance $ 190,000 Audit $ 3,000 Set amount from CD $ 30,000 Set amount from Admin $ 15,000 Set amount from Clerk $ 5,000

• Water/Sewer Fund to CERF ($264,150) – To cover the cost of vehicle and equipment purchases for the Water/Sewer Fund. A vehicle replacement schedule is located with the CERF section.

85 All Funds by Category 4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

All Funds

Personnel 9,615,280 9,552,665 10,088,038 9,620,326 10,032,253 Contractual Services 5,622,847 6,437,738 6,055,580 5,462,039 6,743,855 Commodities 2,965,928 2,835,543 3,111,145 2,937,407 3,079,100 Principal Payments (Debt) 509,400 519,900 1,869,555 1,869,555 1,928,172 Capital Outlay 4,829,656 4,962,263 9,069,875 7,438,457 8,849,123 Interest Payments (Debt) 723,868 764,686 739,671 739,671 699,841 Interfund Transfers 1,314,731 1,345,628 3,088,000 2,410,409 3,661,935 Other 3,940,739 3,964,024 4,806,134 4,709,019 5,213,402

Grand Total 29,522,448 30,382,446 38,827,998 35,186,883 40,207,681

86 General Fund Categories by Department

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

Department

411 Administration Personnel 547,261 568,332 588,410 613,316 764,248 Contractual Services 214,909 187,161 60,660 61,800 62,530 Commodities 7,287 5,904 2,820 3,110 3,050 Capital Outlay 47,517 16,791 0 0 0 Other 26,370 19,113 25,260 22,504 26,027

Total 843,344 797,302 677,150 700,730 855,855

415 Clerk Personnel 75,177 77,009 79,283 80,891 84,269 Contractual Services 6,683 11,538 11,250 11,285 11,785 Commodities 0 0 0 0 0 Other 2,303 694 1,450 535 1,000

Total 84,163 89,242 91,983 92,711 97,054

422 Community Development Personnel 583,590 739,662 803,048 684,814 634,088 Contractual Services 37,578 57,234 78,050 127,300 182,750 Commodities 10,530 10,200 11,750 10,350 12,000 Capital Outlay 332 12,826 2,000 2,000 2,000 Other 4,600 3,778 5,300 4,000 4,500

Total 636,630 823,699 900,148 828,464 835,338

433 Finance Personnel 371,361 390,309 406,918 414,422 423,051 Contractual Services 17,222 21,533 17,650 19,530 19,775 Commodities 2,679 3,027 3,000 2,474 2,775 Other 1,874 2,968 1,950 2,410 2,450

Total 393,136 417,838 429,518 438,836 448,051

444 Legal Contractual Services 360,139 369,154 360,480 305,275 334,250

Total 360,139 369,154 360,480 305,275 334,250

87 General Fund Categories by Department

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

Department

466 Police Personnel 4,763,827 4,434,852 4,621,925 4,350,803 4,491,050 Contractual Services 296,768 464,199 550,330 491,955 613,160 Commodities 140,617 134,597 153,400 148,605 152,800 Capital Outlay 103,663 47,001 53,700 51,750 30,400 Other 26,396 16,886 42,800 40,225 42,000

Total 5,331,272 5,097,534 5,422,155 5,083,338 5,329,410

477 Police and Fire Commission Personnel 4,048 3,014 3,230 4,190 4,100 Contractual Services 785 760 1,600 1,020 500 Other 6,215 2,000 5,800 8,400 6,000

Total 11,048 5,774 10,630 13,610 10,600

487 PW Administration Personnel 321,753 330,051 344,023 338,758 353,754 Contractual Services 21,368 29,405 78,600 72,995 79,250 Commodities 35,884 37,312 41,275 32,650 37,300 Other 6,727 7,360 10,250 7,850 10,000

Total 385,733 404,128 474,148 452,253 480,304

488 Streets Personnel 721,494 688,243 732,903 722,269 771,136 Contractual Services 291,275 286,014 291,750 257,324 296,550 Commodities 83,211 111,016 129,250 115,077 128,250 Capital Outlay 14,082 15,126 15,000 9,500 10,000 Other 493 924 1,100 978 1,250

Total 1,110,555 1,101,322 1,170,003 1,105,148 1,207,186

88 General Fund Categories by Department

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

Department

489 Vehicle Maintenance Personnel 177,466 178,826 181,854 181,882 186,920 Contractual Services 10,507 8,642 10,450 9,980 13,550 Commodities 5,434 6,214 7,150 6,724 6,825 Capital Outlay 4,921 315 1,500 400 1,250 Other 0 0 200 164 200

Total 198,328 193,997 201,154 199,150 208,745

499 Central Services Contractual Services 2,227,171 2,191,837 2,365,800 2,140,508 2,415,000 Commodities 31,109 36,363 44,600 32,200 32,850 Capital Outlay 0 106 30,750 32,465 38,100 Interfund Transfers 1,264,111 536,970 310,000 310,000 335,000 Other 1,089,297 1,146,735 1,475,804 1,424,139 1,544,377

Total 4,611,688 3,912,011 4,226,954 3,939,312 4,365,327

All Departments Personnel 7,565,977 7,410,299 7,761,594 7,391,345 7,712,616 Contractual Services 3,484,407 3,627,478 3,826,620 3,498,972 4,029,100 Commodities 316,750 344,633 393,245 351,190 375,850 Capital Outlay 170,516 92,165 102,950 96,115 81,750 Interfund Transfers 1,264,111 536,970 310,000 310,000 335,000 Other 1,164,277 1,200,457 1,569,914 1,511,205 1,637,804

Grand Total General 13,966,037 13,212,001 13,964,323 13,158,827 14,172,120

89 Water/Sewer Fund Categories by Department

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed Department

412 Public Utilities Division Personnel 970,934 994,497 1,062,270 994,300 1,004,188 Contractual Services 91,751 99,140 120,450 114,900 123,895 Commodities 2,136,297 2,046,928 2,179,500 2,140,813 2,222,500 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Interfund Transfers (1,455,380) (102,842) 1,844,000 1,094,000 450,000 Other 710,496 499,544 651,453 637,431 650,750

Total 2,454,098 3,537,267 5,857,673 4,981,444 4,451,333

420 Wastewater Division Personnel 685,353 767,903 810,044 848,495 1,269,159 Contractual Services 288,180 317,652 538,350 514,742 526,450 Commodities 341,767 302,629 324,800 281,635 320,350 Principal Payments 0 0 1,334,055 1,334,055 1,367,072 Capital Outlay 0 3,955 2,000 780 1,000 Interest Payments 574,841 626,185 611,924 611,924 585,807 Interfund Transfers 644,000 601,500 624,000 624,000 464,150 Other 593,596 624,588 597,419 623,611 638,000

Total 3,127,736 3,244,412 4,842,592 4,839,242 5,171,988

489 Maintenance Division Personnel 340,727 329,489 401,220 340,436 0 Contractual Services 472 1,475 2,800 1,650 0 Commodities 8,197 8,371 11,800 10,100 0 Other 0 302 500 350 0

Total 349,396 339,637 416,320 352,536 0

490 Storm Sewer Contractual Services 4,154 7,370 4,200 5,145 0 Commodities 11,102 10,531 17,350 13,900 0 Capital Outlay 0 3,955 2,000 1,368 0

Total 15,256 21,856 23,550 20,413 0

All Departments Personnel 1,997,014 2,091,889 2,273,534 2,183,231 2,273,347 Contractual Services 384,557 425,636 665,800 636,437 650,345 Commodities 2,497,363 2,368,459 2,533,450 2,446,448 2,542,850 Principal Payments 0 0 1,334,055 1,334,055 1,367,072 Capital Outlay 0 7,910 4,000 2,148 1,000 Interest Payments 574,841 626,185 611,924 611,924 585,807 Interfund Transfers (811,380) 498,658 2,468,000 1,718,000 914,150 Other 1,304,092 1,124,434 1,249,372 1,261,392 1,288,750

Grand Total Water 5,946,486 7,143,171 11,140,135 10,193,635 9,623,321

90 All Other Funds by Category and Aggregate Totals

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

Fund

002 Road and Bridge Contractual Services 91,567 215,928 272,000 242,260 260,000 Commodities 3,815 3,298 4,000 3,750 4,000 Interfund Transfers 152,000 0 0 72,409 264,785

Total 247,382 219,226 276,000 318,419 528,785

008 Motor Fuel Tax Contractual Services 37,222 57,039 81,500 47,950 70,000 Commodities 131,642 109,794 153,500 115,609 128,500 Interfund Transfers 400,000 0 0 0 1,400,000

Total 568,864 166,833 235,000 163,559 1,598,500

009 Tourism Personnel 52,289 50,477 52,910 45,751 46,290 Contractual Services 1,125 1,200 1,200 1,200 1,200 Interfund Transfers 200,000 200,000 200,000 200,000 350,000 Other 212,219 302,698 553,800 350,968 551,300

Total 465,633 554,375 807,910 597,919 948,790

011 Narcotics Forfeiture Commodities 9,053 5,285 3,000 4,300 4,000 Capital Outlay 12,893 189 600 300 600

Total 21,945 5,474 3,600 4,600 4,600

034 TIF District #1 Contractual Services 0 68,918 250,000 115,000 750,000

Total 0 68,918 250,000 115,000 750,000

041 General Capital Projects Contractual Services 441,917 720,339 0 0 0 Capital Outlay 2,748,237 3,724,546 6,538,750 3,922,412 6,139,773 Interfund Transfers 0 0 0 0 0

Total 3,190,154 4,444,885 6,538,750 3,922,412 6,139,773

91 All Other Funds by Category and Aggregate Totals

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

Fund

042 Equipment Replacement Capital Outlay 3,029 0 0 0 0

Total 3,029 0 0 0 0

045 Land Acquisition Contractual Services 5,587 62,854 4,200 (9,010) 4,200 Capital Outlay 933,221 69,116 0 1,100,000 1,130,000

Total 938,808 131,970 4,200 1,090,990 1,134,200

051 CERF Capital Outlay 420,364 488,689 619,700 619,700 726,500

Total 420,364 488,689 619,700 619,700 726,500

061 Commuter Parking Lot Contractual Services 21,435 34,656 42,260 30,448 42,010 Commodities 7,306 4,074 23,950 16,110 23,900 Interfund Transfers 60,000 60,000 60,000 60,000 60,000 Other 76,230 77,734 77,048 79,694 79,548

Total 164,971 176,464 203,258 186,252 205,458

062 Sanitation Contractual Services 1,076,411 1,121,875 772,000 763,873 787,000 Interfund Transfers 50,000 50,000 50,000 50,000 338,000 Other 8,341 6,650 10,000 10,177 11,000

Total 1,134,753 1,178,525 832,000 824,050 1,136,000

065 Water/Sewer Capital Projects Capital Outlay 541,397 579,648 1,803,875 1,697,782 769,500

Total 541,397 579,648 1,803,875 1,697,782 769,500

92 All Other Funds by Category and Aggregate Totals

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

Fund

086 Police Pension Contractual Services 78,619 101,815 140,000 134,909 150,000 Other 1,175,580 1,252,052 1,346,000 1,495,583 1,645,000

Total 1,254,199 1,353,867 1,486,000 1,630,492 1,795,000

092 Special Service Area Principal Payments 509,400 519,900 535,500 535,500 561,100 Interest Payments 149,027 138,501 127,747 127,747 114,034

Total 658,427 658,401 663,247 663,247 675,134

All Other Funds Personnel 52,289 50,477 52,910 45,751 46,290 Contractual Services 1,753,883 2,384,624 1,563,160 1,326,630 2,064,410 Commodities 151,815 122,451 184,450 139,769 160,400 Principal Payments 509,400 519,900 535,500 535,500 561,100 Capital Outlay 4,659,140 4,862,188 8,962,925 7,340,194 8,766,373 Interest Payments 149,027 138,501 127,747 127,747 114,034 Interfund Transfers 862,000 310,000 310,000 382,409 2,412,785 Other 1,472,371 1,639,134 1,986,848 1,936,422 2,286,848

Grand Total Other 9,609,925 10,027,274 13,723,540 11,834,422 16,412,240

All Funds Combined Personnel 9,615,280 9,552,665 10,088,038 9,620,326 10,032,253 Contractual Services 5,622,847 6,437,738 6,055,580 5,462,039 6,743,855 Commodities 2,965,928 2,835,543 3,111,145 2,937,407 3,079,100 Principal Payments 509,400 519,900 1,869,555 1,869,555 1,928,172 Capital Outlay 4,829,656 4,962,263 9,069,875 7,438,457 8,849,123 Interest Payments 723,868 764,686 739,671 739,671 699,841 Interfund Transfers 1,314,731 1,345,628 3,088,000 2,410,409 3,661,935 Other 3,940,739 3,964,024 4,806,134 4,709,019 5,213,402

Aggregate Total 29,522,448 30,382,446 38,827,998 35,186,883 40,207,681

93 Capital Improvement Plan

In conjunction with the FY 2019 budget, the City prepared its 5-year Capital Improvement Plan (CIP), which is attached. The CIP is a planning document, which is reviewed by the City Council and is prepared by the City Manager and Finance Director with the assistance of all Department Heads. Included are capital expenditures projected to cost in excess of $5,000, which also have an expected useful life of greater than one year. A more detailed explanation of the City’s capitalization thresholds can be found in the “financial policies” section of this document. The CIP is reviewed and approved prior to the full budget to allow for greater discussion on the various programs and is reviewed annually. Below is a summary of the CIP expenditures that will be included in the FY 2019 budget.

General Capital Projects

Transportation Alleys $ 0 Bridges $ 155,000 Streets $ 1,642,500 Storm Sewers $ 730,000 Sidewalks $ 0 Sub-total $ 2,527,500

Non-Transportation Public Works $ 0 City Hall $ 150,000 Police $ 79,000 Economic Development $ 450,000 IT $ 0 Street Lights $ 470,000 Strategic Plan $ 2,463,273 Sub-total $ 3,612,273

Total General Capital Projects $ 6,139,773

Water/Sewer Capital Projects

Sewer $ 75,000 Water $ 50,000 Wastewater $ 345,000 Plant Maintenance $ 299,500

Total Water/Sewer Capital $ 769,500 Projects

Grand Total All Capital Projects $ 6,909,273

All of the above items have been identified by staff as necessary to maintain and allow for efficient use of public infrastructure. Additionally, a number of the items in the CIP will help to reduce costs incurred by the City by making facilities more energy efficient, reduce wear and tear on vehicles, and introduce/improve existing synergies within the systems currently in place.

Major Projects

In the General Capital Projects Fund, there are three significant projects.

Clock Tower $ 1,533,273 Citywide Storm Water Master Plan $ 700,000 Street Resurfacing and Sidewalk Replacement $ 692,500

This project accounts for the construction of the new Clock Tower and associated landscaping to be placed at the NW corner of Wood Dale and Irving Park, after the safety improvement project work has been completed.

In FY 2013, the City adopted the Citywide Stormwater Master Plan. Projects were generally completed in a "worst to first" order, while still being conscience of budgetary constraints and coordination with roadway projects. For FY 2019, this funding is the project related to the Squaw Creek Head Wall project. The ComEd stormwater project was moved to the unfunded section as it is not yet certain that we can even construct that project as envisioned. At this time and point, aside from the Squaw Creek project, all other Stormwater projects are on hold until a determination and/or decision has been made on the ComEd project.

The Street Resurfacing and Sidewalk Replacement program is designed to grind and overlay streets roughly every 15 – 20 years in order to extend their useful life. The FY 2019 program covers just over 4,685 linear feet, or approximately 0.89 miles. Sidewalk and curbs are replaced as needed.

The Water/Sewer Capital Projects Fund has no major project, however each project is important in its own regard.

95 Impact of each project

Each project will have a positive or negative impact on the City; although the goal is for far more positive outcomes. Below is a brief note on the future impact of each project.

Transportation Projects

T - BRG - 02 Bike/Pedestrian Bridge over Irving Park Road

Lower costs of operation due to properly maintaining the current systems. Also, this will help to maintain a high standard of public safety by ensuring the bridge is in good working order.

T - STM - 04 Citywide Storm Water Master Plan

Completing these projects will help to improve the safety and quality of life for the residents living in the affected area(s). Also, due to less strain on the systems, there are expected to be lower maintenance and upkeep costs associated with these areas.

T - STM - 12 Drainage Cost Share Program

A reduction in flooding (both roadway and yard) will help to improve the overall quality of life within the affected area(s).

T - STR - 01 Street Resurfacing and Sidewalk Replacement

Lower costs to maintain these roadways and sidewalks

T - STR - 12 Wood Dale and Irving Park Safety Improvements

This project is anticipated to have a direct economic impact to the City, making it safer and more efficient intersection; easing the flow of traffic and thus enhancing the feel of the downtown area.

T - SWK - 06 Dalewood sidewalk

The installation of the sidewalks placed properly alongside the roadway would increase safety and ease foot-traffic related issues on Dalewood.

T - EOH - 01 Elgin O'Hare

This project is expected to bring numerous businesses and visitors to the City, and despite the initial costs, is expected to boost the overall economy for the City.

96 Non-Transportation Projects

NT – CH - 13 City Hall aesthetic improvements

Increase in a “sense of place” with a more aestheticly pleasing City Hall campus.

NT - IT - 03 Information Technology

A more efficient, secure and modern network which should reduce future maintenance and hardware costs.

NT - LIT - 01 Streetlight Installations

Installing additional streetlights will increase the City's electric costs. This amount is not expected to be significant, and should not hinder this project.

NT - LIT - 03 Irving Park Road street lights

Replacing the existing lighting with LED lights would reduce the City's electric and maintenance costs.

NT - LIT - 04 Decorative Street Lights

Installing additional streetlights will increase the City's electric costs. The amount of the increase is not expected to be significant, and should not hinder this project. This project would continue to beautify the City.

NT - PD - 16 Parking lot expansion

There is no anticipated economic impact to this project; however, the public safety function should see a slight increase do the ability to respond faster due to the new, easier in/out setup.

NT - PD - 19 DJIS Program

An integrated Countywide system will aid in Police work, and make interdepartmental cooperation easier.

NT - SP - 01 Façade Improvement Program

The façade program is designed to promote local businesses increasing revenues to both the business and City.

NT - SP - 03 Clock Tower

This project would not have any additional ongoing operational costs since we currently maintain that area itself and the landscaping elements surrounding it. This project would help to add a “sense of place” to the City.

NT - SP - 04 New/Upgrade - Citywide ERP System

This project is not anticipated to have any impact to operating or recurring costs at this time as this project is in the planning phase. Future years will see greater impact to the operations of the City.

97 NT - SP - 06 O'Hare Noise

A reduction in noise pollution will help to improve the livability and the overall quality of life within the City.

NT - SP - 10 White Oaks Park

Promotion of the City, beautifying the park and making it a destination location. This should in turn promote other areas of town increasing the overall economy of the City.

NT - ED - 01 Economic Development (Comprehensive Plan)

With an updated Comprehensive Plan, the City will be in a better position grow the local economy and take advantage of opportunities as they present themselves.

NT - ED - 04 Irving Park Road land acquisition

Greater use of public space, reduce safety hazards, and help to beautify the area.

Water & Sewer Projects

WS - PM - 08 Water Facilities Maintenance

This project would reduce overall repair costs, reduce system down time, and allow for a more efficient system.

WS - PM - 10 North Treatment Plant Facility Maintenance

These items will help to reduce ongoing maintenance costs, and make the system more efficient.

WS - SWR – 02 Lift Station Rehabilitation Program

This project is expected to lower operating costs once fully complete due to more efficient systems being in place, less down time, and less manual processes.

WS - WTR – 27 Annexation water tap-on program

Elimination of one-off wells will help with service, uniform treatment of all residents, and will improve overall efficiency of the City's potable water system.

WS - WW - 12 Inflow Infiltration Study (I & I)

Reduction of I&I into the sanitary sewer system will reduce processing costs at the Wastewater Treatment Facility, and flooding in certain portions of the City.

Changes in Fund Balance/Net Assets

Fund balance is defined as the difference between fund assets and fund liabilities in a governmental fund. Changes in fund balances are the result of the difference of revenues to expenditures. When revenues exceed expenditures in a given period, fund balance increases and when expenditures exceed revenues, fund balance decreases. Net assets are defined similarly except they are specific to proprietary/enterprise funds.

The City has 15 budgeted Funds. Of those, 5 have a proposed increase in fund balance, while 10 have a proposed decrease. Below is a listing of the Funds, beginning with those that have a proposed increase followed by those that show a proposed decrease.

Funds with an increase

General Fund – The General Fund has an increase in fund balance of $40,516 or 0.44% of the estimated beginning fund balance. While this increase in and of itself is very nominal, there are a number of changes within the mix of the General Fund in order to get to this number. Those changes are covered in more detail in the Budget Message beginning on page 11.

TIF District #1 – The TIF District #1 Fund is new last year. This fund was established to account for the revenues and expenses relating the TIF that the City established in early 2015. The TIF District #1 Fund has an increase in fund balance of $204,500 or 24.77% of the estimated beginning fund balance.

Land Acquisition Fund – The Land Acquisition Fund has a increase of $39,110, or approximately 8.25% of the estimated beginning fund balance. The increase is due to a reduction costs associated with real estate taxes for a property the City purchased in prior years, and funding of the line of credit to acquire properties.

Police Pension Fund – The Police Pension Fund has an increase of $1,628,347 or 6.09% of estimated beginning net assets. This increase is due to improved interest earnings on Police Pension investments.

Special Service Area(s) Fund – The Special Service Area(s) Fund has an increase of $1,697 or 3.31% of estimated beginning assets. Currently, all of the SSAs the City has are debt service accounts, as there is not construction occurring. SSAs 12, 13 and 14 were refinanced during FY 2015.

Funds with a decrease

Road and Bridge Fund – The Road and Bridge Fund has a decrease in fund balance of $270,785, or (63.39%) of the estimated beginning fund balance. Beginning in FY 2016, the City restructured of the budgetary uses of this fund. That being said, the decrease for FY 2017 and FY 2018 is due to a more aggressive program in conjunction with the Motor Fuel Tax Fund.

Motor Fuel Tax Fund – The MFT Fund has a decrease in fund balance of $974,115 or (80.85%) of the estimated beginning fund balance. This decrease is due largely to the identification of a project to utilize the MFT Funds on. The Council has provided direction to do one larger project instead of multiple smaller ones to save time and money on the management of these funds.

Tourism Fund – The Tourism Fund has a decrease of $313,690, or (55.72%) of the estimated beginning fund balance. This decrease is due to the inclusion of one-time expenditure relating to the continuation of the Community Branding initiative, street light banner replacement program and the accelerated completion of the City’s new entryway signage program going from 4 years down to 1.

Narcotics Forfeiture Fund – The Narcotics Forfeiture Fund has a decrease of $1,585, or (5.59%) of the estimated beginning fund balance.

General Capital Projects Fund – The General Capital Projects Fund has a decrease of $659,773, or (74.52%) of the estimated beginning fund balance. The decrease is largely predicated on increased road resurfacing and increased spending on stormwater projects. A full copy of the 5-year plan accompanies the budget, and additional explanation is available in CIP section of the budget located on page 94.

CERF – The Capital Equipment Replacement Fund (CERF) has an decrease of $107,100 or (14.35%) of the estimated beginning fund balance. This is the fourth year that this fund has been existence, and this reduction is based upon the City’s vehicle replacement program and conforms to the previaling funding methodology of the Fund.

Commuter Parking Lot Fund – The Commuter Parking Lot Fund has a decrease in net assets of $79,713 or (4.88%) of estimated beginning net assets. The reason for this decrease is the costs associated with maintaining the facility in a manner that the residents are used to. Additionally, there are a number of items in this budget that are largely contingent upon another event, i.e. snowplowing if the total is more than 4 inches, that need to be accounted for, but have a fair probability of not being used.

Sanitation Fund – The Sanitation Fund has a decrease of $19,460 or (3.64%) of estimated beginning net assets.

Water/Sewer Capital Projects Fund – The Water/Sewer Capital Project Fund has a decrease of $455,272, or (146.88%) over the estimated beginning net assets. This decrease is a planned draw-down of assets and was planned and accounted for in the 5- year CIP. The City is undertaking a large number of needed capital projects in order to

100 maintain efficient and operational Water and Sewer systems. All projects out of this fund are specifically related to the Water/Sewer Fund, and are consolidated with that Fund for external reporting purposes. There is a plan in place to restore the fund balance within this Fund moving forward.

Water/Sewer Fund – The Water/Sewer Fund has a decrease of $891,491 or (1.68%) of estimated beginning net assets. This decrease is a planned reduction in non-cash activities, such as depreciation. On a cash basis, the Water Fund has an anticipate surplus.

Additional Notes

The Equipment Replacement Fund was closed out at the end of FY 2015. All vehicle purchases were transferred to the CERF, and non-vehicle capital outlay costs previously budgeted in the ERF have been moved the appropriate operation department.

Unless otherwise noted, none of the funds include any nonroutine capital expenditures or will be adversely affected by its change in fund balance in the current budget. Further discussion of these nonroutine capital expenditures will be made under the “Capital Improvement Plan” section.

The table which follows on the next four pages, shows each Fund’s estimated beginning fund balance/net assets, estimated revenues and expenditures, projected surplus (deficit) based upon the estimated revenues and expenditures, and finally an estimated ending fund balance/net assets.

Unless otherwise noted, all Funds currently meet the fund balance policy requirements, as detailed on page 41 of this document.

101 City of Wood Dale 2018 - 2019 Budget Summary and Changes in Fund Balance

Governmental Funds General Funds Special Revenue Funds General Road & Motor Fuel Tourism Narcotics TIF Total Bridge Tax Forfeiture Special Revenue Estimated Beginning Fund Balance Nonspendable $712,500 $0 $0 $0 $0 $0 $0 Restricted 450,000 427,169 1,204,812 563,014 28,375 825,400 3,048,770 Committed 0 0 0 0 0 0 0 Assigned 0 0 0 0 0 0 0 Unassigned 8,138,103 0 0 0 0 0 0

Total $9,300,603 $427,169 $1,204,812 $563,014 $28,375 $825,400 $3,048,770

Estimated Revenues * $14,212,636 $258,000 $624,385 $635,100 $3,015 $954,500 $2,475,000

Proposed Expenditures ** $14,172,120 $528,785 $1,598,500 $948,790 $4,600 $750,000 $3,830,675

2018 - 2019 Surplus (Deficit) $40,516 ($270,785) ($974,115) ($313,690) ($1,585) $204,500 ($1,355,675)

Estimated Ending Fund Balance Nonspendable $707,500 $0 $0 $0 $0 $0 $0 Restricted 475,000 156,384 230,697 249,324 26,790 1,029,900 1,693,095 Committed 0 0 0 0 0 0 0 Assigned 0 0 0 0 0 0 0 Unassigned 8,158,618 0 0 0 0 0 0

Total $9,341,118 $156,384 $230,697 $249,324 $26,790 $1,029,900 $1,693,095

102 City of Wood Dale 2018 - 2019 Budget Summary and Changes in Fund Balance

Governmental Funds Capital Projects Funds Internal Service Funds General Capital Equipment Land Total Capital Equipment Projects Replacement Acquisition Capital Projects Funds Replacement Fund (CERF) Estimated Beginning Fund Balance Nonspendable $0 $0 $0 $0 $0 Restricted 0 0 0 0 0 Committed 0 0 0 0 746,258 Assigned 885,379 0 (473,970) 411,409 0 Unassigned 0 0 0 0 0

Total $885,379 $0 ($473,970) $411,409 $746,258

Estimated Revenues * $5,480,000 $0 $1,173,310 $6,653,310 $619,400

Proposed Expenditures ** $6,139,773 $0 $1,134,200 $7,273,973 $726,500

2018 - 2019 Surplus (Deficit) ($659,773) $0 $39,110 ($620,663) ($107,100)

Estimated Ending Fund Balance Nonspendable $0 $0 $0 $0 $0 Restricted 0 0 0 0 0 Committed 0 0 0 0 639,158 Assigned 225,606 0 (434,860) (209,254) 0 Unassigned 0 0 0 0 0

Total $225,606 $0 ($434,860) ($209,254) $639,158

103 City of Wood Dale 2018 - 2019 Budget Summary and Changes in Fund Balance

Enterprise Funds ***

Commuter Sanitation Water/Sewer Water/Sewer Total Parking Lot Capital Projects Operating Enterprise

Estimated Beginning Net Assets $1,631,901 $534,374 ($309,956) $53,001,441 $54,857,760

Estimated Revenues * $125,745 $1,116,540 $251,500 $8,731,830 $10,225,615

Proposed Expenditures ** $205,458 $1,136,000 $769,500 $9,623,321 $11,734,279

2018 - 2019 Surplus (Deficit) ($79,713) ($19,460) ($455,272) ($891,491) ($1,445,936)

Estimated Ending Net Assets $1,552,188 $514,914 ($827,956) $52,109,950 $53,349,096

Trust and Agency Funds

Police Pension Special Service Total Area(s) Trust/Agency

Estimated Beginning Assets $26,733,285 $51,253 $26,784,538

Estimated Revenues * $3,423,347 $676,831 $4,100,178

Proposed Expenditures ** $1,795,000 $675,134 $2,470,134

2018 - 2019 Surplus (Deficit) $1,628,347 $1,697 $1,630,044

Estimated Ending Net Assets $28,361,632 $52,950 $28,414,582

104 City of Wood Dale 2018 - 2019 Budget Summary and Changes in Fund Balance

Summary by Fund type General All Other Enterprise Trust and Agency Grand Total Governmental All Funds Estimated Beginning Fund Balance Nonspendable $712,500 $0 $0 $0 $712,500 Restricted 450,000 3,048,770 0 0 3,498,770 Committed 0 746,258 0 0 746,258 Assigned 0 411,409 0 0 411,409 Unassigned 8,138,103 0 0 0 8,138,103

Net Assets 0 0 54,857,760 26,784,538 81,642,298

Total $9,300,603 $4,206,437 $54,857,760 $26,784,538 $95,149,338

Estimated Revenues * $14,212,636 $9,747,710 $10,225,615 $4,100,178 $38,286,139

Proposed Expenditures ** $14,172,120 $11,831,148 $11,734,279 $2,470,134 $40,207,681

2018 - 2019 Surplus (Deficit) $40,516 ($2,083,438) ($1,445,936) $1,630,044 ($1,858,814)

Estimated Ending Fund Balance Nonspendable $707,500 $0 $0 $0 $707,500 Restricted 475,000 1,693,095 0 0 2,168,095 Committed 0 639,158 0 0 639,158 Assigned 0 (209,254) 0 0 (209,254) Unassigned 8,158,618 0 0 0 8,158,618

Net Assets 0 0 53,349,096 28,414,582 81,763,678

Total $9,341,118 $2,123,000 $53,349,096 $28,414,582 $93,227,796

* This figure includes Other Funding Sources ** This figure includes Other Funding Uses *** The beginning and ending Net Assets primarily consist of Fixed Assets, not spendable resources

105 General Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 75.00 75.00 76.00 Seasonal 11.23 11.88 11.88

Total fte 86.23 86.88 87.88

A breakdown of the employee schedules are listed by department.

Narrative

General Fund – The all-purpose governmental fund, which handles the operations of the municipality not accounted for in a separate fund. This fund is reported as a Major Fund in the City’s CAFR.

Revenues are presented on the following page, with expenditures listed by department below, less transfers. Following the revenues is a roll-up of expenditures by department and revenues by type, flowing through other funding sources/uses to fund balance.

Each department has category and line item detail.

Expenditures by department

106 General Fund Fund: 001

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

REVENUES

Taxes 311XX Property Tax 2,916,897 2,971,694 3,067,395 2,997,956 3,031,578 32020 Replacement Tax 24,997 31,589 27,500 28,350 28,000 32040 Income Tax 1,467,510 1,301,607 1,410,000 1,380,000 1,350,000 32050 Sales Tax 3,329,071 3,240,578 3,400,000 3,295,000 3,400,000 32080 Use Tax 319,512 338,918 340,000 339,500 360,000 32270 Telecommunications Tax 1,350,321 1,191,147 1,300,000 1,122,267 1,200,000 32280 Utility Tax 250,629 259,434 350,000 275,000 325,000 Subtotal - Taxes 9,658,937 9,334,967 9,894,895 9,438,073 9,694,578

Licenses & Permits 32290 Right-of-Way Usage Fees 100,000 53,580 53,580 53,580 53,580 34010 Building Permits 339,120 509,512 500,000 775,000 675,000 34040 Occupancy Permits 2,455 4,561 4,000 5,750 5,000 34290 Rental Housing Inspection Fee 80,813 74,749 85,000 84,750 85,000 34300 Miscellaneous building Fees 9,750 0 0 1,597 1,500 34320 Storm Water Mgmt. Fee 1,680 0 1,000 0 0 34450 Contractor Registration 40,000 41,800 37,000 47,500 50,000 35010 Commercial Activity 87,595 46,928 130,000 127,500 130,000 35015 Video Gaming 1,050 0 0 0 0 35020 Liquor Licenses 72,040 62,125 58,000 63,250 61,000 35030 Vehicle Licenses 136,314 168,917 150,000 155,325 152,500 35050 Business License Penalties 3,680 0 0 0 0 35110 Vending Licenses 9,610 1,286 0 0 0 39095 Georgetown Permits 5,072 4,355 5,000 8,250 8,000 Subtotal - Licenses & Permits 889,179 967,813 1,023,580 1,322,502 1,221,580

Intergovernmental 37090 Tobacco Enforcement 1 0 4,950 2,420 2,420 2,420 37160 Bullet proof vest 2 0 0 2,200 2,519 2,200 Subtotal - Intergovernmental 0 4,950 4,620 4,939 4,620

Charges for Services 32210 Cable TV Franchise Fees 225,682 229,054 225,000 231,500 230,000 34210 Plan Review Fees 23,633 24,937 34,000 42,500 40,000 34240 Re-Inspection Fees 7,169 11,989 8,000 8,125 8,500 34250 Elevator Inspections 9,458 10,030 7,500 3,402 0 36060 Police Reimbursement 3 65,695 70,500 83,198 84,371 86,000 36080 Administrative Fee - Impounded 156,000 114,600 130,000 105,000 110,000 39110 Other police revenue 14,039 12,233 12,000 12,375 12,000 39120 Overweight Permit Fees 20,250 16,700 20,000 20,250 20,000 39170 Alarm Fees 900 14,580 20,000 13,500 15,000 Subtotal - Charges for Services 522,826 504,623 539,698 521,023 521,500

1 - Grant funding from Illinois Liquor Commission for compliance checks 2 - Reimbursement from Department of Justice for new vests 3 - Reimbursement from school district #100 for liaison officer

107 General Fund Fund: 001

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed

REVENUES

Fines, Fees, and Forfeits 36010 Court fines 352,117 279,454 300,000 270,500 285,000 36030 Police fines 22,615 27,028 22,500 28,500 25,000 36040 Stray Animal Fines 910 1,165 1,000 500 750 36050 Liquor Licenses Fines 0 1,350 2,500 1,000 1,500 36070 Court Supervision 18,304 16,259 20,000 13,750 15,000 36075 E-Ticketing 2,222 2,125 2,500 1,850 2,250 36085 Administrative Fee - FTA Booking 2,352 1,990 2,500 1,300 2,000 36090 DUI Tech Fund 29,713 21,231 20,000 23,780 22,500 39140 Trax-Guard 163,782 2,690 275,000 80,000 450,000 Subtotal - Fines, Fees, and Forfeits 592,015 353,292 646,000 421,180 804,000

Investment Income 31310 Investment Income 20,378 26,154 24,000 53,750 57,500 38310 Unrealized Gain/Loss on Investments 0 0 30,000 19,850 25,000 38315 Realized Gain/Loss on Investments (6,464) (3,903) 13,500 8,500 10,000 Subtotal - Investment Income 13,914 22,251 67,500 82,100 92,500

Miscellaneous 31999 IPBC Interest & Rebates 129,515 163,208 175,000 40,517 150,000 32060 Pull tabs and jar games 2,033 1,797 2,100 1,950 2,000 39020 Forfeitures & other 4,052 10,238 5,500 12,500 7,500 39030 Employee Health Care Reimbursement 264,948 274,150 305,000 360,000 375,000 39130 Bank runs 4 5,919 6,130 5,900 5,900 6,250 39200 DUMEG Receipts 5 24,908 24,908 24,908 24,908 24,908 39880 Auction Proceeds 1,521 7,983 2,000 3,800 3,000 39994 Rent 7,200 22,200 7,200 7,200 7,200 39999 Other Operating Revenues 10,876 134,892 275,000 355,000 250,000 Subtotal - Miscellaneous 450,972 645,506 802,608 811,775 825,858

Interfund Transfers 38009 From Tourism 200,000 200,000 200,000 200,000 250,000 38061 From Commuter Parking Lot 60,000 60,000 60,000 60,000 60,000 38062 From Sanitation 50,000 50,000 50,000 50,000 338,000 38066 From Water 688,000 688,000 688,000 688,000 400,000 Subtotal - Interfund Transfers 998,000 998,000 998,000 998,000 1,048,000

TOTAL REVENUE 13,125,843 12,831,402 13,976,901 13,599,592 14,212,636

4 - Reimbursement for crossing guards and bank runs for Park District 5 - Reimbursement for undercover officer assigned to drug task force

108 General Fund 4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 2019 Proposed vs. Actual Actual Budget Projected Budget 2018 Budget % Change

Expenditures by Department

001 - 411 Administration 843,344 797,302 677,150 700,730 855,855 178,705 26.39% 001 - 415 Clerk 84,163 89,242 91,983 92,711 97,054 5,071 5.51% 001 - 422 Community Development 636,630 823,699 900,148 828,464 835,338 (64,810) -7.20% 001 - 433 Finance 393,136 417,838 429,518 438,836 448,051 18,533 4.31% 001 - 444 Legal 360,139 369,154 360,480 305,275 334,250 (26,230) -7.28% 001 - 466 Police 5,331,272 5,097,534 5,422,155 5,083,338 5,329,410 (92,745) -1.71% 001 - 477 Police and Fire 11,048 5,774 10,630 13,610 10,600 (30) -0.28% 001 - 487 PW Administration 385,733 404,128 474,148 452,253 480,304 6,156 1.30% 001 - 488 Streets 1,110,555 1,101,322 1,170,003 1,105,148 1,207,186 37,183 3.18% 001 - 489 Vehicle Maintenance 198,328 193,997 201,154 199,150 208,745 7,591 3.77% 001 - 499 Central Services 3,347,577 3,375,041 3,916,954 3,629,312 4,030,327 113,373 2.89%

Total 12,701,926 12,675,031 13,654,323 12,848,827 13,837,120 182,797 1.34%

Revenues by Category

Taxes 9,658,937 9,334,967 9,894,895 9,438,073 9,694,578 (200,317) -2.02% Licenses & Permits 889,179 967,813 1,023,580 1,322,502 1,221,580 198,000 19.34% Intergovernmental 0 4,950 4,620 4,939 4,620 0 0.00% Charges for Services 522,826 504,623 539,698 521,023 521,500 (18,198) -3.37% Fines, Fees, and Forfeits 592,015 353,292 646,000 421,180 804,000 158,000 24.46% Investment Income 13,914 22,251 67,500 82,100 92,500 25,000 37.04% Miscellaneous 450,972 645,506 802,608 811,775 825,858 23,250 2.90% Interfund Transfers * 0 0 0 0 0 0 0.00%

Total 12,127,843 11,833,402 12,978,901 12,601,592 13,164,636 185,735 1.43%

Excess (Deficiency) of revenues over expenditures (574,083) (841,629) (675,422) (247,235) (672,484) 166,207 -0.43%

* Other Funding Sources Transfer In Tourism 200,000 200,000 200,000 200,000 250,000 0 25.00% Commuter Parking Lot 60,000 60,000 60,000 60,000 60,000 0 0.00% Sanitation 50,000 50,000 50,000 50,000 338,000 0 576.00% Water 688,000 688,000 688,000 688,000 400,000 0 -41.86%

Total 998,000 998,000 998,000 998,000 1,048,000 0 5.01%

Other Funding Uses Transfer Out Land Acquisition (714,111) (106,970) (10,000) (10,000) (10,000) 96,970 0.00% CERF (320,290) (430,000) (300,000) (300,000) (325,000) 130,000 8.33%

Total (1,264,111) (536,970) (310,000) (310,000) (335,000) 226,970 8.06%

Sale of Capital Assets 0 0 0 0 0 0 0.00%

Beginning Fund Balance 10,298,068 9,240,436 8,859,837 8,859,837 9,300,603 (380,599) 4.97% Prior Period Adjustment

Surplus (deficit) (1,057,632) (380,599) 12,578 440,765 40,516 393,177 222.11%

Ending Fund Balance 9,240,436 8,859,837 8,872,415 9,300,603 9,341,118 12,578 5.28%

Ending Fund Balance Breakdown Nonspendable 714,949 708,718 715,000 712,500 707,500 6,282 -1.05% Restricted - 394,769 425,000 450,000 475,000 Committed - - - - 0 Assigned - - - - 0 Unassigned 8,525,487 7,756,350 7,732,415 8,138,103 8,158,618 (23,935) 5.51% Ending Fund Balance 9,240,436 8,859,837 8,872,415 9,300,603 9,341,118 (17,653) 5.28%

109 General Fund – Administration

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 4.00 4.00 6.00 Part time 5.00 5.00 5.00

Total fte 9.00 9.00 11.00

Residents of Wood Dale

Elected Officials Mayor, Treasurer, 8 Aldermen (5 fte)

City Manager (1 fte)

Management Analyst Executive Assistant Director of IT Marketing and Special (1 fte) (1 fte) (1 fte) Events Manager (1 fte) ^

GIS Specialist * (1 fte)

* - Was budgeted out of Community Development for FY 2017 and 2018

^ - New position in the FY 2019 budget

110 Narrative

The Administration Department is responsible for monitoring and guiding programs and activities established by the City Council. The Department consists of the City Manager, Director of Information Technology, Management Analyst and administrative support from an Executive Assistant. It is the Manager’s responsibility to direct and coordinate the operations of the City departments and to inform the City Council on City affairs, including existing conditions and future needs.

All City Departments, except the City Clerk and the City Attorney, are under the administrative direction and supervision of the City Manager. As such, the goals and objectives for the Administration Department are to facilitate those of the operating departments that it oversees.

Budget Summary

The budget level of funding allows the Administrative Department to operate the same in FY 2019 as it did in FY 2018.

This level provides funding for the operation of offices of the Elected Officials, the City Manager, and Administrative Staff. This budget also provides funding for the City’s membership in a number of municipal organizations, including the DuPage Mayors and Managers Conference and the Illinois Municipal League.

The FY 2019 budget has a sizable increase relative to the FY 2018 budget. This is due the GIS Specialist being moved to Administration as this position reports to the IT Manager and the inclusion of the recently recreated Marketing and Special Events Manager position. Aside from those personnel changes, there is no new programs within the Administration Department.

Expenditures by type

111 Administrative Department General Fund: 001 Department: 411

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 374,967 395,171 405,536 425,874 553,545 40102 Overtime Pay 2,544 2,351 3,000 1,931 500 40107 Leave Time Buy-Back 5,652 5,855 6,063 6,029 6,240 40110 Elected Officials 75,306 75,003 75,003 75,003 75,003 40116 Deferred Compensation 5,192 5,000 5,000 5,000 5,000 41101 FICA Expense 32,051 32,239 37,455 39,309 48,982 41102 IMRF Expense 51,548 52,714 56,353 60,170 74,978 Subtotal - Personnel 547,261 568,332 588,410 613,316 764,248

Contractual Services 42001 Telephone/Alarm Line 1,620 2,160 2,160 2,160 2,160 42005 Printing 4,830 1,449 1,700 1,900 1,900 42017 Maintenance - Vehicles 80 163 0 0 0 42030 ^ IT Professional Services 37,828 12,079 0 0 0 42034 Professional Services 36,000 36,000 36,000 36,000 36,000 42050 * Engineering Services 119,066 63,927 0 0 0 42086 Publication - Legal Notice 1,144 1,617 1,000 2,040 1,600 42087 Recording Fees 924 2,126 1,500 1,450 1,500 42089 Education and Training 462 0 430 750 1,500 42091 Dues and Subscriptions - Admin 1 3,087 4,482 2,870 2,500 2,870 42092 Dues and Subscriptions - Legis 2 9,868 15,412 15,000 15,000 15,000 42105 ^ Maintenance Agreements - IT 0 47,745 0 0 0 Subtotal - Contractual Services 214,909 187,161 60,660 61,800 62,530

^ - Moved to Central Services - 499 * - Moved to PW Administration - 487

1 - Professional dues ICMA, ILCMA, IAMMA etc. 2 - Membership dues to DuPage Mayors and Managers - etc.

112 Administrative Department General Fund: 001 Department: 411

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Commodities 44001 Gasoline 3,575 2,488 0 110 100 44003 Books and Publications 240 0 200 200 200 44017 Maintenance - Vehicles 525 919 0 0 0 44031 Office Supplies 2,947 2,497 2,620 2,800 2,750 Subtotal - Commodities 7,287 5,904 2,820 3,110 3,050

Capital Outlay 46030 ^ IT Equipment 47,517 16,791 0 0 0 Subtotal - Capital Outlay 47,517 16,791 0 0 0

Other Expenditures 49003 Business Expense 3,567 5,610 3,760 5,304 4,827 49005 Conferences/Meetings - Admin 3 6,462 2,625 3,500 3,050 3,500 49006 Conferences/Meetings - Legis 4 12,767 8,243 15,000 12,000 15,000 49099 Miscellaneous 3,575 2,636 3,000 2,150 2,700 Subtotal - Other Expenditures 26,370 19,113 25,260 22,504 26,027

TOTAL EXPENDITURES 843,344 797,302 677,150 700,730 855,855

^ - Moved to Central Services - 499

3 - ICMA national, ILCMA Summer & Winter, ICSC National, IML, Springfield, GMIS, misc. 4 - IML, Springfield drive-down, DMMC, Chamber, Intergovernmental Dinner, other Aldermanic functions

113 General Fund – City Clerk

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 1.00 1.00 1.00 Part time 0.50 0.50 0.50

Total fte 1.50 1.50 1.50

City Clerk (.5 fte)

Deputy Clerk (1 fte)

Narrative

The City Clerk's Office maintains all documents necessary for the effective administration and operation of municipal government, provides support to the Mayor and Council and aids in the delivery of effective government services.

Budget Summary

The budget level of funding allows the Clerk’s Office to operate in FY 2019 the same as it did in FY 2019.

This department budget provides funding for the City’s storage and record keeping of municipal files. The increase in the budget is due to slightly higher personnel costs and codifier fees.

114 Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009

Business/Vending 0 750 810 819 825 758 751 803 Licenses Issued

The licensing process was changed in 2016-2017, thus there were no licenses issued.

Expenditures by type

115 City Clerk's Office General Fund: 001 Department: 415

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 62,697 64,057 66,035 66,621 69,851 40102 Overtime Pay 271 651 500 1,150 750 41101 FICA Expense 4,547 4,670 5,090 5,184 5,401 41102 IMRF Expense 7,663 7,631 7,658 7,936 8,267 Subtotal - Personnel 75,177 77,009 79,283 80,891 84,269

Contractual Services 42034 Professional Services 1 6,476 11,297 11,000 11,000 11,500 42051 Business Licenses 172 241 0 0 0 42089 Education and Training 0 0 200 200 200 42090 Dues and Subscriptions 35 0 50 85 85 Subtotal - Contractual Services 6,683 11,538 11,250 11,285 11,785

Other Expenditures 49004 Conferences/Meetings 138 34 150 0 0 49099 Miscellaneous 2,165 661 1,300 535 1,000 Subtotal - Other Expenditures 2,303 694 1,450 535 1,000

TOTAL EXPENDITURES 84,163 89,242 91,983 92,711 97,054

1 - Codifier fees

116 General Fund – Community Development

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 9.00 9.00 8.00 Part time 0.60 1.25 1.25

Total fte 9.60 10.25 9.25

Community Development Director (1 fte)

Asst. CD Director (1fte)

Planner Planning Intern (1 fte) (0.5 fte)

Building Executive Assistant Administrator (1 fte) (1 fte)

Building Inspector Code Enforcement (1 fte) (1 fte)

Permit Technician Housing/Zoning Inspector (1 fte) (0.50 fte)

C.E. Seasonal Contract Inspectors (0.25 fte) (0 fte)

* FY 2017 & FY 2018 - GIS Specialist was budgeted here, but reports to IT Manager in Administration

Narrative

The Community Development Department is responsible for administering and enforcing the City of Wood Dale adopted Building Codes, Property Maintenance Code, Unified Development Ordinance, and Municipal Code. Staff includes personnel devoted to Comprehensive Land Use Planning and Economic Development. In addition staff prepares and presents reports and analysis to the Community Development Commission for pending cases and also provides staff support to the Streetscape and Economic Enhancement Committee, Building Code Board of Appeals, and Stormwater Management Committee. The Rental Property and Commercial Occupancy programs are administered from this department as well. A uniform and unbiased approach to

117 enforcement results in a safe, healthy, and attractive community for residents, business owners, and visitors.

Budget Summary

This target level allows the Community Development Department to operate in FY 2019 the same as it did in FY 2018.

Performance Measures by Fiscal Year

2016 2015 2014 2013 2012 2011 2010

Building Permits Issued 869 752 1,108 759 812 681 739 Permit Inspections 2,045 1,607 1,928 1,639 1,583 1,594 1,852 Contractor Registrations 470 319 362 385 367 406 471 Rental Inspections 602 697 623 368 214 441 613 Property Maintenance Cases 378 370 447 390 435 627 657 Public Hearing Cases 18 13 9 5 6 6 3

Expenditures by type

118 Community Development General Fund: 001 Department: 422

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 477,901 618,287 670,206 561,005 529,340 40102 Overtime Pay 663 146 500 625 500 40104 Stand-By Pay 2,590 1,873 1,900 153 1,000 40107 Leave Time Buy-Back 626 1,673 1,750 10,855 0 40108 Longevity Pay 0 700 700 700 0 40166 Stipends 0 400 800 400 400 41101 FICA Expense 35,663 45,084 51,703 43,891 40,640 41102 IMRF Expense 66,147 71,498 75,489 67,185 62,208 Subtotal - Personnel 583,590 739,662 803,048 684,814 634,088

Contractual Services 42005 Printing 1,951 1,681 2,500 2,300 2,500 42017 Maintenance - Vehicles 627 496 1,250 6,000 1,250 42034 Professional Services 1 17,789 35,761 50,000 100,000 150,000 42039 Fire District Review Services 3,798 3,540 0 0 0 42086 Publication - Legal Notice/Hearings 0 (6,118) 1,500 (5,000) 1,500 42089 Education and Training 6,395 6,398 6,500 5,500 6,500 42090 Dues and Subscriptions 2 1,779 2,891 2,300 2,500 3,000 42104 Property Maintenance 5,240 12,585 14,000 16,000 18,000 Subtotal - Contractual Services 37,578 57,234 78,050 127,300 182,750

Commodities 44001 Gasoline 3,321 2,757 3,750 2,500 3,750 44003 Books and Publications 1,829 645 1,000 750 1,000 44017 Maintenance - Vehicles 3,445 3,929 3,000 3,000 3,000 44021 Uniforms 1,155 1,155 2,000 2,000 2,000 44022 Safety Equipment 0 137 500 400 500 44031 Office Supplies 780 1,577 1,500 1,700 1,750 Subtotal - Commodities 10,530 10,200 11,750 10,350 12,000

Capital Outlay 46001 Office Equipment 332 12,826 2,000 2,000 2,000 Subtotal - Capital Outlay 332 12,826 2,000 2,000 2,000

Other Expenditures 49004 Conferences/Meetings 3 4,374 3,639 4,500 4,000 4,500 49099 Miscellaneous 225 138 800 0 0 Subtotal - Other Expenditures 4,600 3,778 5,300 4,000 4,500

TOTAL EXPENDITURES 636,630 823,699 900,148 828,464 835,338

1 - HR Green, engineering reviews, Inspections (electric/plumbing), CDC minute taker 2 - Various Trade and ICC Memberships, Industry related publications 3 - APA, ICSC, ILCMA, ICC

119 General Fund – Finance Department

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 4.00 4.00 4.00 Part time 0.25 0.25 0.25

Total fte 4.25 4.25 4.25

Finance Director (1 fte)

Accounting Manager (1 fte)

Utility Billing * A/R and A/P Intern Financial Analyst (FA 2) (1 fte) (FA 2) (1 fte) (.25 fte) (1 fte)

Narrative

The primary function of the Finance Department is to provide stewardship over the financial resources of the City of Wood Dale. In doing so, we provide monthly revenue and expenditure reports to department heads and members of the Council, provide accounting services for all City departments, oversee the annual audit and help facilitate, with the City Manager, the annual budget process. Additionally, we provide bi-weekly list of bills to the Council, issue monthly Utility Bills, invoice outside vendors for services, and process bi-weekly payroll. The Finance Department is constantly focused on customer service by assisting residents with their questions and complaints, as the department acts as the switchboard and front desk for the City.

* The Utility Billing FA2 operates in the Finance Department, but is budgeted out of the Water/Sewer Fund, Utilities Division.

120

Budget Summary

The budget level of funding allows the Finance Department to operate the same in FY 2019 as it did in FY 2018. During FY 2016 the Accountant position was upgraded Accounting Manager, and the Executive Assistant was retitled Financial Analyst.

The budget has increased due to increased personnel costs and the inclusion of the delinquent vehicle sticker mailer.

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009

Vehicle Stickers Issued 12,229 9,524 9,934 9,049 10,225 9,729 9,880 9,968 Accounts Payable Checks 2,214 3,027 2,887 3,134 3,378 3,858 3,619 3,334

Expenditures by type

121 Finance Department General Fund: 001 Department: 433

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 303,325 319,921 331,897 338,659 345,765 40102 Overtime Pay 3,747 4,195 3,500 4,478 4,500 40107 Leave Time Buy-Back 2,718 2,815 2,916 2,916 3,018 40108 Longevity Pay 950 950 950 950 950 40166 Stipends 0 200 200 200 200 41101 FICA Expense 23,290 24,192 25,969 26,561 27,114 41102 IMRF Expense 37,331 38,036 41,486 40,657 41,504 Subtotal - Personnel 371,361 390,309 406,918 414,422 423,051

Contractual Services 42005 Printing 1 13,241 17,273 13,000 16,020 16,000 42034 Professional Services 2 566 1,067 1,250 1,075 1,100 42089 Education and Training 3 2,100 2,538 2,500 1,785 2,000 42090 Dues and Subscriptions 4 1,315 655 900 650 675 Subtotal - Contractual Services 17,222 21,533 17,650 19,530 19,775

Commodities 44002 Postage 68 87 150 50 75 44003 Books and publications 138 135 150 83 150 44021 Uniforms 531 603 800 765 800 44031 Office Supplies 1,942 2,201 1,900 1,576 1,750 Subtotal - Commodities 2,679 3,027 3,000 2,474 2,775

Other Expenditures 49004 Conferences/Meetings 5 1,725 2,683 1,800 2,312 2,300 49099 Miscellaneous 150 285 150 98 150 Subtotal - Other Expenditures 1,874 2,968 1,950 2,410 2,450

TOTAL EXPENDITURES 393,136 417,838 429,518 438,836 448,051

1 - Vehicle stickers and forms, CIP/Budget books and tabs 2 - GFOA - CAFR, PAFR, and Budget awards 3 - GFOA/IGFOA Continuing education 4 - GFOA (1), IGFOA (2), Local Gov News 5 - GFOA (1), IGFOA annual conference (1)

122 General Fund – Legal

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this department.

Narrative

The legal budget funds three different legal services; general legal, labor legal and adjudication. Currently the City has three different firms to handle each of the aforementioned services.

Budget Summary

The budget level of funding allows the Legal Department to operate the same in FY 2019 as it did in FY 2018.

This amount is based on no change in services compared to FY 2018.

Expenditures by type

123 Legal Department General Fund: 001 Department: 444

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Contractual Services 42062 Legal - General Fund 283,382 279,340 287,000 243,800 261,000 42064 Legal - Prosecution 56,771 60,800 55,980 49,715 55,750 42067 Legal - Labor 19,985 20,391 17,500 11,760 17,500 Subtotal - Contractual Services 360,139 369,154 360,480 305,275 334,250

TOTAL EXPENDITURES 360,139 369,154 360,480 305,275 334,250

Attorneys include: Bond Dickson & Associates; Marquardt & Belmonte; Storino, Ramello & Durkin

124 General Fund - Police

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 50.00 44.00 44.00 Part time 3.45 3.45 3.45

Total fte 53.45 47.45 47.45

Chief of Police (1 fte)

Executive Assistant (1 fte)

Deputy Chief Deputy Chief (1 fte) (1 fte)

Support Services Investigation Midnight Shift Day Shift Afternoon Shift Manager (1 fte) (6 fte)

Planning & Sergeant Sergeant Sergeant Research Analyst (1 fte) (2 fte) (2 fte) (1 fte)

Records Police Officer Police Officer Police Officer (3 fte) (7 fte) (7 fte) (7 fte)

Summer CSO * CSO * Seasonal (3 fte) (1 fte) (2 fte)

Crossing Guards (0.45 fte)

* CSO – Community Service Officer

125

Narrative

The primary mission of the police department is the protection of life and property within the City. We work to achieve this mission through traditional and non-traditional means. This includes partnering with the community to achieve these goals. Goals and objectives are continually updated and are tailored to the current and emerging trends throughout the community.

Budget Summary

The budget level of funding allows the Police Department to operate in FY 2019 the same as it did in FY 2018.

The decrease from FY 2018 to FY 2019 is largely related to personnel costs, offset by the inclusion of the costs associated with the Trax-Guard program that was down during the intersection project. There is an increase in revenue related to this program, as well.

The department includes 35 sworn officers and 9 non-sworn support personnel.

126

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009 Total Accident Investigations Prop. Damage 348 346 350 277 335 338 346 340 Personal Injury 47 62 61 41 34 33 37 42 Fatalities 0 0 1 0 1 0 0 0 Crime Index Part 1 Offense Homicide 0 0 0 0 0 0 0 0 Sexual Assault 1 0 1 1 0 1 0 3 Robbery 5 3 7 4 0 2 2 1 Assault/Battery 82 77 73 84 80 85 73 83 Burglary 16 23 22 30 45 40 21 24 Theft 138 107 85 115 114 110 105 104 Vehicle Theft 8 6 9 7 8 8 14 10 Arson 0 0 0 0 0 0 0 0 Calls for Service 17,194 18,701 18,903 19,122 18,379 17,513 17,527 17,809 Parking Violations 1,314 1,750 2,157 2,210 1,790 1,720 2,623 1,373 Traffic Violations Traffic Violations 5,686 6,712 7,757 7,882 8,294 7,778 7,777 8,308 DUI Violations 131 111 160 173 172 149 198 192 False Alarm Responses 588 838 659 604 860 773 1,060 972

Expenditures by type

127 Police Department General Fund: 001 Department: 466

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 3,944,463 3,666,572 3,840,676 3,529,683 3,723,888 40102 Overtime Pay 333,615 254,609 322,500 352,500 322,500 40105 Part-time Employment 21,080 23,711 23,165 23,100 23,860 40106 Seasonal Employment 11,543 13,329 13,500 13,200 13,500 40107 Leave Time Buy-Back 13,571 48,959 12,500 44,500 9,900 40108 Longevity Pay 17,400 17,600 19,900 17,700 13,800 41101 FICA Expense 327,649 311,454 323,766 304,522 314,220 41102 IMRF Expense 94,505 62,480 65,918 65,598 69,382 Subtotal - Personnel 4,763,827 4,434,852 4,621,925 4,350,803 4,491,050

Contractual Services 42001 Telephone/Alarm Line 23,335 11,228 13,000 10,725 12,500 42003 Communications 21,017 20,644 8,500 9,900 9,900 42005 Printing 3,255 2,494 3,800 2,600 2,600 42011 Maintenance - Buildings 4,865 10,140 18,000 16,450 18,000 42014 Maintenance - Office Equip 404 701 2,000 1,000 1,000 42015 Maintenance - Other Equip 3,382 1,346 4,000 1,200 2,000 42017 Maintenance - Vehicles 9,943 21,601 19,000 17,600 19,000 42019 Maintenance Agreement 18,315 12,500 17,000 16,700 17,000 42028 Emergency Services 1,307 0 1,500 1,500 1,600 42034 Professional Services 20,603 12,805 27,000 12,000 27,000 42036 Community Services 1,663 2,248 2,400 2,400 2,500 42037 Social Services 1 13,380 13,800 14,220 14,220 14,650 42048 Animal Control 1,690 1,185 3,000 2,200 2,500 42089 Education and Training 26,960 27,736 29,500 29,200 29,500 42090 Dues and Subscriptions 2,070 1,960 2,100 1,950 2,100 42093 Trax-Guard Administration 27,500 4,500 66,000 33,000 132,000 42466 Addison Consolidated Dispatch 117,080 319,310 319,310 319,310 319,310 Subtotal - Contractual Services 296,768 464,199 550,330 491,955 613,160

1 - In-house counseling program - outside contractor

128 Police Department General Fund: 001 Department: 466

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Commodities 44001 Gasoline 58,463 48,031 57,000 55,930 57,000 44002 Postage 174 266 400 250 400 44003 Books and Publications 153 312 200 200 200 44011 Maintenance - Buildings 1,635 1,830 2,500 2,100 2,500 44015 Maintenance - Other Equip 3,215 2,587 3,100 2,550 2,800 44017 Maintenance - Vehicles 22,681 27,926 27,000 26,500 27,500 44021 Uniforms 36,765 31,051 36,000 35,500 36,000 44028 Emergency Services 2 382 2,231 3,000 2,950 3,000 44029 Copy Supplies 1,619 830 1,800 1,450 1,500 44031 Office Supplies 3,794 2,866 3,000 2,925 3,000 44032 Photo Supplies 836 1,625 1,000 400 500 44036 Community Services 3,956 6,081 7,500 7,250 7,500 44039 Detective's Expenses 3 2,704 2,870 3,000 2,850 3,000 44041 Investigative Supplies 1,426 1,399 1,500 1,450 1,500 44042 Ammunition/Gun Range 2,712 4,639 6,200 6,150 6,200 44043 Prisoner Food 102 50 200 150 200 Subtotal - Commodities 140,617 134,597 153,400 148,605 152,800

Capital Outlay 46001 Office Equipment 1,400 2,321 4,000 3,250 2,500 46466 Police Operating Equipment 4 102,263 44,679 49,700 48,500 27,900 Subtotal - Capital Outlay 103,663 47,001 53,700 51,750 30,400

Other Expenditures 49001 Court Mileage Reimb 3,558 3,445 4,200 3,750 3,900 49004 Conferences/Meetings 2,341 2,616 3,000 2,975 3,000 49007 Dist. 7 After School 5 15,000 0 18,000 18,000 18,000 49022 DuPage Children's Center 6 3,500 3,500 3,500 3,500 3,500 49043 Safety Program 260 978 2,700 1,450 2,200 49046 Fitness Program 1,753 768 4,500 3,750 4,500 49047 Accreditation 7 (1,685) 4,934 4,900 4,900 4,900 49099 Miscellaneous 1,670 645 2,000 1,900 2,000 Subtotal - Other Expenditures 26,396 16,886 42,800 40,225 42,000

TOTAL EXPENDITURES 5,331,272 5,097,534 5,422,155 5,083,338 5,329,410

2 - VPS training, supplies, command post supplies 3 - Online intelligence systems monthly fee, undercover supplies 4 - Bullet proof vests, tasers and equipment, evidence room A/C, fitness room 5 - City contribution to after school program 6 - Contribution for investigation of sexual cases against juveniles 7 - Yearly fees and onsite fees for Law Enforcement; reduction due to elimination of in-house dispatch center

129 General Fund – Board of Fire & Police

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.10 0.10 0.10

Total fte 0.10 0.10 0.10

Board of Fire & Police (3) (0 fte)

Clerical Secretary (.1 fte)

Narrative

The Board of Police Commissioners consists of three commissioners who are appointed by the Mayor. It oversees establishment of both promotional and initial hiring civil service list and make conditional offers of employment to entry level police officers. In addition, it is responsible for final decisions regarding disciplinary matters involving sworn police officers and provides due process for administrative hearings with those police officers’ discipline issues.

Budget Summary

The budget level of funding allows the Board of Fire & Police to operate in FY 2019 as it did in FY 2019.

Expenditures by type

130 Police & Fire Commission General Fund: 001 Department: 477

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40105 Part-time Employment 3,760 2,800 3,000 3,900 3,800 41101 FICA Expense 288 214 230 290 300 Subtotal - Personnel 4,048 3,014 3,230 4,190 4,100

Contractual Services 42005 Printing 0 0 100 50 100 42090 Dues and Subscriptions 785 760 800 375 400 42095 Employee Recruitment 0 0 700 595 0 Subtotal - Contractual Services 785 760 1,600 1,020 500

Other Expenditures 49004 Conferences/Meetings 1 0 0 600 300 600 49044 Testing Program 6,215 1,560 5,000 8,000 5,000 49099 Miscellaneous 0 440 200 100 400 Subtotal - Other Expenditures 6,215 2,000 5,800 8,400 6,000

TOTAL EXPENDITURES 11,048 5,774 10,630 13,610 10,600

1 - Includes fall & spring for all three commissioners

131

General Fund - Public Works Administration

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 3.00 3.00 3.00 Seasonal 0.00 0.00 0.00

Total fte 3.00 3.00 3.00

Public Works Director (1 fte)

Executive Assistant (1 fte)

Assistant Director – Assistant Director – Environmental Public Services (1 fte) Services

Wastewater Crew Utilities Crew Leader Streets Crew Leader Vehicle Maintenance Leader Crew Leader

The Director of Public Works, Assistant PW Director – Public Services, and Executive Assistant are the only personnel within the Public Works Administration budget. The Assistant PW Director – Environmental Services and Crew Leaders are shown to illustrate the relationship between the Director, Assistant Directors and Crew Leaders.

Narrative

The Public Works Director has the responsibility to plan, direct and manage the operations of the Public Works Department including streets, forestry, storm sewers, sanitary collection, water distribution, wastewater treatment, vehicle maintenance, facilities maintenance, and Dial-a-Ride. The work is ultimately performed under the direction of the City Manager.

132

Budget Summary

The budget level of funding allows the Public Works Administration Division to operate in FY 2019 as it did in FY 2018. There are no new employees or programs included in the budget for this year.

Expenditures by type

133 Public Works Administration General Fund: 001 Department: 487

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 257,529 264,967 274,857 274,488 284,553 40102 Overtime Pay 418 357 250 437 250 40108 Longevity 1,100 1,100 1,100 1,100 1,100 40166 Stipends 11,350 12,450 12,500 10,750 12,500 41101 FICA Expense 19,465 19,641 22,086 20,184 21,872 41102 IMRF Expense 31,891 31,535 33,230 31,799 33,479 Subtotal - Personnel 321,753 330,051 344,023 338,758 353,754

Contractual Services 42001 Telephone/Alarm Line 0 0 0 0 0 42005 Printing 0 0 200 150 150 42011 Maintenance - Buildings 13,209 17,164 14,000 15,000 15,000 42014 Maintenance - Office Equip 61 324 500 250 300 42015 Maintenance - Other Equip 0 0 200 200 200 42017 Maintenance - Vehicles 0 84 300 150 200 42019 Maintenance agreements 1 4,069 5,886 4,500 4,400 4,500 42034 Professional Services 2 980 2,968 1,200 600 1,200 42050 * Engineering Services 0 121 50,000 45,545 50,000 42089 Education and Training 2,330 1,729 6,500 5,500 6,500 42090 Dues and Subscriptions 3 720 1,130 1,200 1,200 1,200 Subtotal - Contractual Services 21,368 29,405 78,600 72,995 79,250

* - Previously budgeted out of Admin - 411 1 - P.W. HVAC, GIS Maintenance P.W. portion 2 - Weather service 3 - AWWA, APWA, other professional organizations

134 Public Works Administration General Fund: 001 Department: 487

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Commodities 44001 Gasoline 1,499 1,680 1,750 1,500 1,600 44002 Postage 55 131 175 50 100 44003 Books and publications 0 0 100 100 100 44011 Maintenance - Buildings 3,592 4,197 6,500 3,000 5,000 44017 Maintenance - Vehicles 1,733 991 1,750 1,750 500 44021 Uniforms 18,222 19,827 18,750 14,000 16,000 44022 Safety Equipment 3,120 2,135 4,000 5,000 6,000 44031 Office Supplies 3,254 3,494 3,500 3,250 3,500 44099 Other Parts/Materials 4,410 4,573 4,750 4,000 4,500 Subtotal - Commodities 35,884 37,312 41,275 32,650 37,300

Other Expenditures 49004 Conferences/Meetings 4 3,309 2,652 6,000 3,500 5,000 49043 Safety Program 3,311 4,208 3,500 4,000 4,500 49099 Miscellaneous 107 500 750 350 500 Subtotal - Other Expenditures 6,727 7,360 10,250 7,850 10,000

TOTAL EXPENDITURES 385,733 404,128 474,148 452,253 480,304

4 - APWA, AWWA, Snow and Ice Conference, Arborist, Local seminars

135

General Fund - Street Division

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 8.00 8.00 8.00 Seasonal 1.33 1.33 1.33

Total fte 9.33 9.33 9.33

Crew Leader (1 fte)

Heavy Equipment Operator (1 fte) Maintenance Worker II (1 fte) Maintenance Worker II (1 fte) Maintenance Worker II (1 fte) Maintenance Worker II (1 fte) Maintenance Worker I (1 fte) Maintenance Worker I (1 fte) Seasonal (.33 fte)

Seasonal (.33 fte) Seasonal (.33 fte)

Seasonal (.33 fte)

Narrative

The Street Division is responsible for the care of streets, curbs, sidewalks, storm drainage, street lighting, parkway trees, traffic signage, turf grass, and snow and ice control within the City. Streets Division staff consists of one Crew Leader, one Heavy Equipment Operator, four Maintenance Worker IIs, two Maintenance Worker Is, and four seasonal.

136

Budget Summary

The budget level of funding allows the Streets Maintenance Division to operate in FY 2019 as it did in FY 2018.

The FY 2019 budget includes 3 expanded level items: Potter St Beautification, Frontage Road ROW Maintenance and Maintenance of Landscaped Islands.

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009 Street Sweeping Curb Lane Miles Swept 250 250 250 250 250 250 250 250 Cubic Yard of Waste Collected N/A N/A 2,100 2,200 2,200 2,200 2,400 2,200 Snowplowing Number of Snow Events 15 43 33 35 29 10 48 46 Inches of Snow Fall 26.1 31 51 80 19 19.8 57.9 56.6 Right of Way Mowing Acres Mowed 107 107 97 97 57 57 57 57 Number of Parcels Mowed 169 169 100 121 100 100 100 100 Sidewalk Replace/Repaired (Squares) 301 354 131 112 300 611 250 275 Regulatory Signs Installed 76 87 97 90 100 115 78 60

Expenditure by type

137 Street Maintenance General Fund: 001 Department: 488

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 524,501 502,850 525,158 527,165 549,459 40102 Overtime Pay 31,960 30,216 42,500 41,753 44,000 40104 Stand-by-pay 9,877 12,177 8,100 12,350 12,750 40106 Seasonal Employment 38,218 33,223 38,000 22,000 38,000 40107 Leave Time Buy-Back 299 0 0 0 0 40108 Longevity Pay 2,600 1,650 1,300 1,850 1,850 41101 FICA Expense 44,841 42,893 47,052 46,292 49,424 41102 IMRF Expense 69,197 65,234 70,793 70,859 75,654 Subtotal - Personnel 721,494 688,243 732,903 722,269 771,136

Contractual Services 42015 Maintenance - Other Equip 6,764 529 6,000 2,875 4,500 42017 Maintenance - Vehicles 10,416 8,607 14,000 8,725 12,000 42022 Equipment Rental 1,381 1,469 2,250 1,800 2,250 42046 Forestry Program 1 114,747 78,913 60,000 59,306 45,000 42047 Mosquito Abatement 64,475 49,424 50,000 46,712 50,000 42049 Gypsy Moth Spraying 20,824 20,824 21,000 20,824 21,000 42054 Dump Fees 2 13,286 13,088 14,000 13,150 14,000 42056 Stream bank/Streetscape 0 9,655 10,000 9,082 10,000 42060 Sidewalk maintenance 3 56,212 76,157 80,000 71,000 80,000 42089 Education and Training 4 1,359 3,219 3,500 3,475 3,250 42090 Dues and Subscriptions 5 954 350 1,000 375 750 42103 ^ Parkway Tree replacement 857 23,779 30,000 20,000 45,000 42106 * Landscaping - City properties 0 0 0 0 8,800 Subtotal - Contractual Services 291,275 286,014 291,750 257,324 296,550

1 - Brush collection contract (reimbursed from garbage contract), tree trimming 2 - Disposal of street sweeping and landscape waste 3 - Replacement of sidewalk and apron section due to utility work 4 - APWA, NIMS, Arborist, continuing education 5 - APWA, ISA, IAA

^ - Expanded level Potter St. Beautification

* - New account: expanded level items Frontage Road ROW Maintenance Maintenance of landscaped islands Maintenance of rain garden ponds

138 Street Maintenance General Fund: 001 Department: 488

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Commodities 44001 Gasoline 16,985 18,494 30,000 18,752 20,000 44015 Maintenance - Other Equip 16,820 20,311 22,500 19,637 22,000 44017 Maintenance - Vehicles 30,717 26,544 25,000 25,830 25,000 44022 Safety Equipment 1,150 829 2,250 1,375 1,750 44083 Snow & Ice Control 6 13,305 17,900 32,000 32,000 42,000 44099 Other Parts/Materials 4,234 26,938 17,500 17,483 17,500 Subtotal - Commodities 83,211 111,016 129,250 115,077 128,250

Capital Outlay 46002 Other Equipment 7 14,082 15,126 15,000 9,500 10,000 Subtotal - Capital Outlay 14,082 15,126 15,000 9,500 10,000

Other Expenditures 49004 Conferences/Meetings 8 0 815 600 600 750 49099 Miscellaneous 493 109 500 378 500 Subtotal - Other Expenditures 493 924 1,100 978 1,250

TOTAL EXPENDITURES 1,110,555 1,101,322 1,170,003 1,105,148 1,207,186

6 - Beet juice, not eligible for MFT funding 7 - Miscellaneous equipment; unexpected replacement 8 - APWA conference

139 General Fund - Vehicle Maintenance Division

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time * 2.00 2.00 2.00 Seasonal 0.00 0.00 0.00

Total fte 2.00 2.00 2.00

Crew Leader (1 fte)

Equipment Mechanic Equipment Mechanic * (1 fte) General (1 fte) Water/Sewer

*1 equipment mechanic funded out the Water/Sewer Fund

Narrative

The primary function of the Vehicle Maintenance Division is to provide preventative maintenance and repair to all City vehicles and equipment, both mobile and permanently affixed. This includes, but is not limited to: squad cars, administrative vehicles, and all specialty vehicles and equipment within the Public Works Department. The size of the fleet is currently 100 vehicles, along with approximately 120 pieces of portable equipment. Vehicle Maintenance maintains the fuel dispensing system, which is also used by the Fire Department, Park District and the School District. The Vehicle Maintenance Division staff consists of one Senior Equipment Mechanic / Crew Leader and two Equipment Maintenance Mechanics.

140

Budget Summary

The budget level of funding allows the Vehicle Maintenance Division to operate in FY 2019 as it did in FY 2018.

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009 Repair Orders Completed Tire Service Replacement 86 76 84 60 70 67 89 90 Repairs 25 26 27 29 33 39 28 32 Repair Orders Completed PM Services 348 355 336 320 287 191 141 172 General Repairs 701 602 663 598 638 479 396 366 Brake Jobs 12 23 22 14 21 21 16 30 Snow Fighting Related 119 105 100 130 66 43 83 51 Landscape/Sweeping 120 111 145 110 77 69 39 43 Outsourced Services 38 103 99 58 83 63 79 48

Total 1,449 1,401 1,476 1,319 1,275 972 871 832

Expenditures by type

141 Vehicle Maintenance General Fund: 001 Department: 489

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 146,624 147,823 150,613 150,587 154,602 40102 Overtime Pay 443 383 500 294 500 40108 Longevity Pay 1,300 1,500 1,500 1,500 1,500 41101 FICA Expense 11,068 11,258 11,675 11,657 11,980 41102 IMRF Expense 18,031 17,862 17,566 17,844 18,338 Subtotal - Personnel 177,466 178,826 181,854 181,882 186,920

Contractual Services 42015 Maintenance - Other Equip 1 4,547 1,641 2,000 1,602 1,750 42017 Maintenance - Vehicles 0 0 200 128 200 42089 Education and Training 2 0 170 500 500 1,000 42090 Dues and Subscriptions 3 5,960 6,831 7,750 7,750 10,600 Subtotal - Contractual Services 10,507 8,642 10,450 9,980 13,550

Commodities 44001 Gasoline 821 1,277 1,000 1,000 1,000 44015 Maintenance - Other Equip 1,851 1,772 2,250 2,125 2,250 44017 Maintenance - Vehicles 495 78 500 326 325 44022 Safety Equipment 0 28 400 273 250 44099 Other Parts/Materials 2,267 3,058 3,000 3,000 3,000 Subtotal - Commodities 5,434 6,214 7,150 6,724 6,825

Capital Outlay 46002 Other Equipment 4 4,921 315 1,500 400 1,250 Subtotal - Capital Outlay 4,921 315 1,500 400 1,250

Other Expenditures 49004 Conferences/Meetings 5 0 0 100 89 100 49099 Miscellaneous 0 0 100 75 100 Subtotal - Other Expenditures 0 0 200 164 200

TOTAL EXPENDITURES 198,328 193,997 201,154 199,150 208,745

1 - Includes painting of above ground gas storage tank, repair of SL210 ground lift, repair A/C recovery/recharging machine 2 - ASE training 3 - ASE, All Data, NED software, On Command, Ford IDS, CFA, Diamond Logic Support, Davie, Cummins 4 - Miscellaneous equipment; unexpected replacement 5 - ASE, misc. fleet seminars

142 General Fund – Central Services

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this department.

Narrative

The Central Services Department accounts for General Fund expenditures that are not easily or explicitly assigned to a particular department. Highlights of this department are health care costs, property/casualty premiums, transfers to other funds, and the contribution to the Police Pension Fund.

Budget Summary The budget level of funding allows the Central Services Department to operate the same in FY 2019 as it did in FY 2018. In FY 2018 the line items related to IT services began being budgeted out of here instead of the Administration Department. The reason for this change was that IT spans the entire City, not just one department, and fits better within the Central Services budget as this is where items that are Citywide are budgeted out of.

The FY 2019 budget includes 1 expanded level item: Expansion of Customer Service Counter in Community Development.

Expenditures by type

143 Central Services General Fund: 001 Department: 499

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Contractual Services 42001 Telephone/Alarm Line 171,594 125,573 115,000 109,349 112,500 42005 Printing 9,770 16,187 9,800 11,500 10,500 42011 ^ Maintenance - Buildings 1 91,290 116,739 95,000 90,000 135,000 42019 Maintenance Agreement 2 9,440 5,454 13,000 15,000 5,000 42022 Equipment Rental 3 23,910 15,157 12,500 8,950 10,000 42030 IT Professional Services 0 0 25,000 29,823 30,000 42031 Auditing Services 40,660 39,480 39,500 41,260 39,500 42034 Professional Services 27,438 26,106 25,000 25,649 26,500 42043 Insurance Premiums 353,922 318,894 325,000 345,052 350,000 42061 Health Care 1,462,436 1,512,005 1,560,000 1,455,000 1,530,000 42095 Employee Recruitment 715 242 500 950 500 42096 Candidate Medical 465 252 500 475 500 42097 Unemployment Compensation 35,532 15,749 0 7,500 0 42105 * IT - Software Licenses 4 0 0 145,000 157,869 165,000 Subtotal - Contractual Services 2,227,171 2,191,837 2,365,800 2,140,508 2,415,000

Commodities 44002 Postage 19,571 23,081 20,000 21,500 22,000 44011 Maintenance - Buildings 5 10,897 2,669 15,000 8,350 10,000 44051 Electric Utilities 0 10,385 9,250 2,025 500 44100 Etiquette Considerations 641 228 350 325 350 Subtotal - Commodities 31,109 36,363 44,600 32,200 32,850

^ - Epanded Level Item: Expansion of Counter in CD * - Previously budgeted out of Admin - 411

1 - Janitoral Service Contract 2 - HVAC Agreement 3 - Copiers 4 - Ultra Nexis, Barracuda, ADA, Website, Mobile App, MinuteTraq, Unitrends, Palo Alto, Springbrook 5 - Lighting fixtures, other building repairs

144 Central Services General Fund: 001 Department: 499

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Capital Outlay 46030 * IT Equipment 0 106 30,750 32,465 38,100 Subtotal - Capital Outlay 0 106 30,750 32,465 38,100

Interfund Transfers 48042 To Equipment Replacement 229,710 0 0 0 0 48045 To Land Acquisition 714,111 106,970 10,000 10,000 10,000 48051 To C.E.R.F 320,290 430,000 300,000 300,000 325,000 Subtotal - Interfund Transfers 1,264,111 536,970 310,000 310,000 335,000

Other Expenditures 49041 Employee Recognition 7,288 9,280 8,500 8,250 3,500 49043 Safety Program 6 270 86 500 125 250 49048 Employee Engagement 7 2,383 2,997 4,000 3,850 10,000 49070 Community Donations 100 8,000 0 0 0 49085 Generator Grant Program 2,400 1,450 2,500 3,260 2,500 49086 Police Pension Contribution 1,023,960 1,081,299 1,181,154 1,181,154 1,300,127 49091 O'Hare Noise Sub-Committee 2,797 2,388 3,000 2,500 3,000 49100 Credit Card Fees 986 1,140 1,150 0 0 49999 Sales Tax Rebate Program 49,112 39,976 275,000 225,000 225,000 Subtotal - Other Expenditures 1,089,297 1,146,735 1,475,804 1,424,139 1,544,377

TOTAL EXPENDITURES 4,611,688 3,912,011 4,226,954 3,939,312 4,365,327

* - Previously budgeted out of Admin - 411

6 - DOT Drug screen, safety kits, tetanus shots 7 - Annual Health Fair, EAP, Employee Engagement Committee activities

145 Road & Bridge Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Road and Bridge Fund is a special revenue fund that is funded by Property Taxes and interest income, which are used to support the Capital Projects Fund, City roadway signage, striping, restoration due to utility operations, minor patchwork, and some natural gas street lights.

This fund is reported as a Nonmajor Fund in the City’s CAFR.

Budget Summary

The budget level of funding allows the Road and Bridge Fund to operate the same in FY 2019 as it did in FY 2018.

Expenditures by type

146 ROAD & BRIDGE FUND Fund: 002

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Taxes 31155 R.E. Taxes-Current 230,206 229,887 230,000 232,246 230,000 32020 Replacement Tax 2,785 2,925 2,700 2,625 27,000 Subtotal - Real Estate Taxes 232,990 232,812 232,700 234,871 257,000

Investment Income 31310 Interest on Investment 1,606 510 500 975 1,000 Subtotal - Investment Income 1,606 510 500 975 1,000

TOTAL REVENUE 234,596 233,323 233,200 235,846 258,000

EXPENDITURES

Contractual Services 42040 Traffic Signs/Traffic Control 9,920 14,601 45,000 12,750 20,000 42082 Pavement Striping 30,357 37,230 60,000 51,500 50,000 42084 Road Resurfacing/Repair 11,180 110,356 115,000 124,010 135,000 42110 Street Sweeping 40,110 53,740 52,000 54,000 55,000 Subtotal - Contractual Services 91,567 215,928 272,000 242,260 260,000

Commodities 44052 Natural Gas Utilities 1 3,815 3,298 4,000 3,750 4,000 Subtotal - Commodities 3,815 3,298 4,000 3,750 4,000

Interfund Transfers 48008 To Motor Fuel Tax 0 0 0 72,409 264,785 48041 To Capital Projects Fund 0 0 0 0 0 48051 To CERF 152,000 0 0 0 0 Subtotal - Interfund Transfers 152,000 0 0 72,409 264,785

TOTAL EXPENDITURES 247,382 219,226 276,000 318,419 528,785

Fund Surplus (Deficit) (12,785) 14,096 (42,800) (82,573) (270,785) Fund Balance-Beginning 508,431 495,645 509,742 509,742 427,169 Fund Balance-Ending 495,645 509,742 466,942 427,169 156,384

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 495,645 509,742 466,942 427,169 156,384 Committed 0 0 0 0 0 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 495,645 509,742 466,942 427,169 156,384

1 - Royal Oaks gas lights

147 Motor Fuel Tax Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total FTE 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Motor Fuel Tax Fund is a special revenue fund established to account for the municipal portion of motor fuel tax revenues, collected and distributed by the State of Illinois, which are used to pay for the maintenance and improvement of City streets, streetlights, and salt purchases. Revenues for the Motor Fuel Tax Fund are received from the State based on a per capita formula.

This fund is reported as a Nonmajor Fund in the City’s CAFR.

Budget Summary

The budget level of funding allows the Motor Fuel Tax Fund to operate the same in FY 2019 as it did in FY 2018. The expanded level item from last year, asphalt rejuvenator program, remains.

Next year will see a sizable transfer to the CIP related to the Wood Dale Road and Irving Park Road construction project.

Expenditures by type

148 MOTOR FUEL TAX FUND Fund: 008 4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed REVENUES

Intergovernmental 32015 Allotments 352,221 349,021 355,000 353,776 357,500 Subtotal - Intergovernmental 352,221 349,021 355,000 353,776 357,500

Investment Income 31310 Interest on Investment 2,854 946 1,200 1,975 2,100 Subtotal - Investment Income 2,854 946 1,200 1,975 2,100

Interfund Transfers 38002 Road & Bridge 0 0 0 72,409 264,785 Subtotal - Interfund Transfers 0 0 0 72,409 264,785

TOTAL REVENUE 355,075 349,967 356,200 428,160 624,385

EXPENDITURES Contractual Services 42010 Street Light Maintenance 1 33,151 54,886 45,000 15,650 30,000 42040 Traffic Signal Maintenance 2 4,072 2,153 4,500 5,000 5,000 42184 Road Repair 3 0 0 32,000 27,300 35,000 Subtotal - Contractual Services 37,222 57,039 81,500 47,950 70,000

Commodities 44051 Electric Utilities 4 65,919 58,863 63,500 60,000 63,500 44083 Snow & Ice Control 5 65,723 50,931 90,000 55,609 65,000 Subtotal - Commodities 131,642 109,794 153,500 115,609 128,500

Interfund Transfers 48041 To Capital Projects Fund 400,000 0 0 0 1,400,000 Subtotal - Interfund Transfers 400,000 0 0 0 1,400,000

TOTAL EXPENDITURES 568,864 166,833 235,000 163,559 1,598,500

Fund Surplus (Deficit) (213,789) 183,134 121,200 264,601 (974,115) Fund Balance-Beginning 970,866 757,077 940,211 940,211 1,204,812 Fund Balance - Ending 757,077 940,211 1,061,411 1,204,812 230,697

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 757,077 940,211 1,061,411 1,204,812 230,697 Committed 0 0 0 0 0 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 757,077 940,211 1,061,411 1,204,812 230,697 1 - Contractual maintenance of City owned street lights 2 - Contractual maintenance of traffic signals 3 - Roadway rejuvenation program 4 - City street lights 5 - Salt

149 Tourism Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.75 0.75 0.75

Total FTE 0.75 0.75 0.75

Part time fte: 0.75 total – Dial-A-Ride driver (2)

Narrative

The Tourism Fund is a special revenue fund established to account for the tourism/special event activities of the City. The primary revenue source for this fund is from Hotel/Motel taxes. The City receives 5% of room fees from the two hotels within the City limits.

This fund is reported as a Non-major Fund in the City’s CAFR.

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009

Dial-A-Ride Program Rides 2,019 2,298 2,062 1,735 2,026 2,302 2,239 2,393

Budget Summary

The budget level of funding allows the Tourism Fund to operate in FY 2019 the same as it did in FY 2018, and also includes one expanded level items for a the completion of the new light pole decorations.

Expenditures by type

150 TOURISM FUND Fund: 009

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Taxes 32030 Hotel Tax 377,973 378,866 380,000 382,450 400,000 32065 Video Gaming 114,792 115,518 107,750 113,750 115,000 Subtotal - Other Taxes 492,765 494,384 487,750 496,200 515,000

Investment Income 31310 Interest on Investment 136 433 550 1,450 1,500 Subtotal - Investment Earnings 136 433 550 1,450 1,500

Miscellaneous 39150 Senior Bus Fees 3,352 3,432 3,600 3,618 3,600 39405 Prairie Fest Revenue 116,126 96,336 120,000 103,091 115,000 Subtotal - Miscellaneous 119,478 99,768 123,600 106,709 118,600

TOTAL - REVENUE 612,378 594,585 611,900 604,359 635,100

151 TOURISM FUND Fund: 009

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

EXPENDITURES

Personnel 40102 Overtime Pay 496 410 0 0 0 40105 Part-time Employment 47,873 46,554 49,150 42,500 43,000 41101 FICA Expense 3,921 3,513 3,760 3,251 3,290 Subtotal - Personnel 52,289 50,477 52,910 45,751 46,290

Contractual Services 42038 Public Transportation (Van Lease) 1,125 1,200 1,200 1,200 1,200 Subtotal - Contractual Services 1,125 1,200 1,200 1,200 1,200

Interfund Transfers 48001 To General Fund 200,000 200,000 200,000 200,000 250,000 48041 To Capital Projects Fund 0 0 0 0 100,000 Subtotal - Interfund Transfers 200,000 200,000 200,000 200,000 350,000

Other Expenditures 49025 Convention/Visitors Bureau 1 27,000 27,000 27,000 27,000 27,000 49032 Wood Dale Historical 11,500 11,500 6,500 6,500 6,500 49033 Veteran's Memorial (465) (644) 0 0 0 49036 Community Events 2 118,511 154,347 170,000 167,500 170,000 49037 Streetscape Committee 1,724 194 3,000 750 3,000 49040 Student Essay Contest 1,800 1,800 2,800 2,100 2,800 49050 Community Signage 15,371 37,734 200,000 50,000 150,000 49055 Economic Development 3 26,378 45,047 80,000 75,000 80,000 49070 Community Donations 2,360 800 2,000 1,500 2,000 49094 ^ Seasonal Decorations 8,040 24,920 62,500 20,618 110,000 Subtotal - Other Expenditures 212,219 302,698 553,800 350,968 551,300

TOTAL EXPENDITURES 465,633 554,375 807,910 597,919 948,790

Fund Surplus (Deficit) 146,745 40,211 (196,010) 6,440 (313,690) Fund Balance - Beginning 369,619 516,364 556,574 556,574 563,014 Fund Balance - Ending 516,364 556,574 360,564 563,014 249,324

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 516,364 556,574 360,564 563,014 249,324 Committed 0 0 0 0 0 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 516,364 556,574 360,564 563,014 249,324

1 - Annual contribution to Meet Chicago NW Convention Bureau 2 - Prairie Fest, parade, sounds of summer donation, volunteer dinner, etc. 3 - Heartland Real Estate Business, ICSC, Chamber of Commerce, State of Innovation Magazine

^ - Expanded level item: Decorations for new light poles and decorations for NE and NW corners of Wood Dale and Irving Park

152 Narcotics Forfeiture Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Narcotics Forfeiture Fund is a special revenue fund established to account for the deposit of local seizure/forfeited monies associated with narcotics investigations. This includes local seizures and assists to federal agencies such as the DEA. These funds can only be used to further narcotics enforcement by statute and are primarily used for the K- 9 unit expenses, and are not consistent from year to year due to the nature of investigations and the time involved for the final disposition of money by the courts.

This fund is reported as a Nonmajor Fund in the City’s CAFR.

Budget Summary

The budget level of funding allows the Narcotics Forfeiture Fund to operate in FY 2019 the same as it did in FY 2018. The new K-9 unit was purchased in FY 2016, resulting in the spike in expenditures.

Expenditures by type

153 NARCOTICS FORFEITURE FUND Fund: 011

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Actual Actual Budget Projected Proposed Account # Description

REVENUES

Investment Income 31310 Interest on Investment 0 13 15 15 15 Subtotal - Investment Income 0 13 15 15 15

Miscellaneous 39090 Seizure Monies 0 0 700 1,060 0 39091 Forfeited Funds 580 11,373 0 0 0 39880 Auction Proceeds 10 0 0 0 0 39999 Miscellaneous 8,000 0 0 5,400 3,000 Subtotal - Miscellaneous 8,590 11,373 700 6,460 3,000

TOTAL REVENUE 8,590 11,386 715 6,475 3,015

EXPENDITURES

Commodities 44049 Canine Unit Expenses 9,053 5,285 3,000 4,300 4,000 Subtotal - Commodities 9,053 5,285 3,000 4,300 4,000

Capital Outlay 46012 Police Equipment 12,893 189 600 300 600 Subtotal - Capital Outlay 12,893 189 600 300 600

TOTAL EXPENDITURES 21,945 5,474 3,600 4,600 4,600

Fund Surplus (Deficit) (13,355) 5,912 (2,885) 1,875 (1,585) Fund Balance - Beginning 39,856 26,500 32,412 26,500 28,375 Fund Balance - Ending 26,500 32,412 29,527 28,375 26,790

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 26,500 32,412 29,527 28,375 26,790 Committed 0 0 0 0 0 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 26,500 32,412 29,527 28,375 26,790

154 TIF District #1 Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The TIF District #1 Fund was new to the FY 2017 budget. This Fund is to be used to account for the revenues and expenditures related the City’s TIF that was created during FY 2016.

Budget Summary

The budget level of funding allows the TIF District #1 Fund to operate in a similar manner in FY 2019 as it did in FY 2018.

Expenditures by type

155 TIF District #1 Fund: 034

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Taxes 31155 R.E. Taxes-Current 0 477,326 500,000 937,425 950,000 Subtotal - Real Estate Taxes 0 477,326 500,000 937,425 950,000

Investment Income 31310 Interest on Investment 0 130 160 2,975 4,500 Subtotal - Investment Income 0 130 160 2,975 4,500

TOTAL REVENUE 0 477,456 500,160 940,400 954,500

EXPENDITURES

Contractual Services 42034 Professional Services 1 0 68,918 250,000 115,000 750,000 Subtotal - Contractual Services 0 68,918 250,000 115,000 750,000

TOTAL EXPENDITURES 0 68,918 250,000 115,000 750,000

Fund Surplus (Deficit) 0 408,538 250,160 825,400 204,500 Fund Balance-Beginning 0 0 408,538 0 825,400 Fund Balance-Ending 0 408,538 658,698 825,400 1,029,900

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 0 408,538 658,698 825,400 1,029,900 Committed 0 0 0 0 0 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 0 408,538 658,698 825,400 1,029,900

1 - Services to help facilitate the development of the TIF

156 General Capital Projects Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The General Capital Projects Fund is a capital projects type of fund established with transfers from other funds, to account for the acquisition and construction of capital assets of governmental fund operations. Capital Projects revenues are received from the Utility Tax on electric and natural gas charges, and the 1% Non-Home Rules Sales Tax. Fund Balance is used when current year expenditures exceed the transfers in.

This fund is reported as a Major Fund in the City’s CAFR.

Budget Summary

This funding level allows the General Capital Projects Fund to operate in FY 2019 as it did in FY 2018.

Expenditures by type

157 CAPITAL PROJECTS FUND Fund: 041

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Taxes 32055 Non-home rule sales tax 2,573,888 2,370,971 2,625,000 2,370,971 2,625,000 32280 Utility Tax Revenue 751,540 778,302 975,000 780,000 850,000 Subtotal - Taxes 3,325,429 3,149,273 3,600,000 3,150,971 3,475,000

Intergovernmental 31304 From IDOT 402,838 1,150,546 490,000 0 490,000 31309 DCEO Grant 0 400,000 25,000 0 0 Subtotal - Intergovernmental 402,838 1,583,567 515,000 0 490,000

Investment Income 31310 Interest on Investment 326 967 25,000 932 15,000 38310 Unrealized Gain/Loss on Investments 0 0 0 0 0 38315 Realized Gain/Loss on Investments (3,796) (75) 0 0 0 Subtotal - Investment Income (3,470) 893 25,000 932 15,000

Interfund Transfers 38008 Motor Fuel Tax Fund 400,000 0 0 0 1,400,000 38009 Tourism Fund 0 0 0 0 100,000 Subtotal - Interfund Transfers 400,000 0 0 0 1,500,000

Miscellaneous 39999 Miscellaneous 0 40 0 0 0 Subtotal - Miscellaneous 0 40 0 0 0

TOTAL REVENUE 4,124,796 4,733,774 4,140,000 3,151,903 5,480,000

158 CAPITAL PROJECTS FUND Fund: 041

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

EXPENDITURES

Contractual Services 42034 Professional Services 63 65 0 0 0 42080 Intersection Feasibility 441,855 720,274 0 0 0 Subtotal - Contractual Services 441,917 720,339 0 0 0

Capital Improvements 46031 Street Improvements 1,008,534 591,430 796,000 678,400 692,500 46032 Sidewalk/Curb Improvements 319,399 325,640 50,000 0 0 46033 Bridge Improvements 0 0 30,000 30,000 155,000 46034 Storm Sewer 430,906 1,312,939 1,809,750 1,514,662 730,000 46036 Public Works 0 54,021 380,000 300,950 0 46037 City Hall Improvements 8,654 340 125,000 125,000 150,000 46039 Police Department Improvements 62,583 0 58,000 58,000 79,000 46041 Forestry 41,935 10,427 0 0 0 46042 GIS 13,250 33,016 0 0 0 46043 Information Technology 70,850 10,826 55,000 55,000 0 46044 Decorative Street Lights 0 0 0 0 100,000 46053 Street Lights 0 0 330,000 10,000 370,000 46056 Strategic Plan 48,978 89,013 1,000,000 50,000 2,333,273 46058 Façade Program 48,000 53,760 300,000 92,900 100,000 46062 LED Lighting Conversion 543 0 0 0 0 46063 Elgin O'Hare 584,250 101,584 150,000 150,000 50,000 46064 Wood Dale & Irving Safety Project 775 1,028,664 400,000 400,000 900,000 46065 ComEd Power Lines 83,600 0 0 0 0 46066 O'Hare Noise 25,980 31,330 50,000 27,500 30,000 46067 WWTP/Veteran's Memorial 0 0 175,000 0 0 49055 Economic Development 0 81,556 830,000 430,000 450,000 Subtotal - Capital Improvements 2,748,237 3,724,546 6,538,750 3,922,412 6,139,773

TOTAL EXPENDITURES 3,190,154 4,444,885 6,538,750 3,922,412 6,139,773

Fund Surplus (Deficit) 934,643 288,889 (2,398,750) (770,509) (659,773) Fund Balance - Beginning 432,357 1,366,999 1,655,888 1,655,888 885,379 Fund Balance - Ending 1,366,999 1,655,888 (742,862) 885,379 225,606

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 0 0 0 0 0 Committed 0 0 0 0 0 Assigned 1,366,999 1,655,888 (742,862) 885,379 225,606 Unassigned 0 0 0 0 0

Ending Fund Balance 1,366,999 1,655,888 (742,862) 885,379 225,606

159 Equipment Replacement Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Equipment Replacement Fund is a capital projects fund established to provide monies to purchase municipal vehicles and equipment used in City operations.

This fund is reported as a Nonmajor Fund in the City’s CAFR.

Budget Summary

This Fund was eliminated in the FY 2016 budget. All vehicle purchases have been moved to the City’s new CERF Fund (051), and all non-vehicle purchases have been moved to the operating department responsible for those items.

Expenditures by type

160 EQUIPMENT REPLACEMENT FUND Fund: 042

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Investment Income 31310 Interest on Investments 0 0 0 0 0 Subtotal - Investment Income 0 0 0 0 0

Interfund Transfers 38001 General Fund 229,710 0 0 0 0 Subtotal - Interfund Transfers 229,710 0 0 0 0

TOTAL REVENUE 229,710 0 0 0 0

EXPENDITURES

Capital Outlay 46011 Vehicles 3,029 0 0 0 0 46012 Police Operating Equipment 0 0 0 0 0 46125 Radio System 0 0 0 0 0 48066 Transfer to Water Fund Subtotal - Capital Outlay 3,029 0 0 0 0

TOTAL EXPENDITURES 3,029 0 0 0 0

Fund Surplus (Deficit) 226,682 0 0 0 0 Fund Balance-Beginning (226,682) 0 0 0 0 Fund Balance-Ending 0 0 0 0 0

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 0 0 0 0 0 Committed 0 0 0 0 0 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 0 0 0 0 0

161 Land Acquisition Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

Land Acquisition Fund – A capital projects fund established to account for the City’s land acquisition expenditures.

Budget Summary

For FY 2019, there is $1.13 million programmed for potential land acquisition, however that is contingent upon final direction from the City Council.

Expenditures by type

162 LAND ACQUISITION FUND Fund: 045

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Investment Earnings 31310 Interest on Investment 3 0 10 9 15 32035 Harris Bank 5,000 5,000 5,000 5,000 5,000 Subtotal - Investment Earnings 5,003 5,000 5,010 5,009 5,015

Interfund Transfers 38001 From General Fund 714,111 106,970 10,000 10,000 10,000 38046 From Economic Dev. Fund 0 Subtotal - Interfund Transfers 714,111 106,970 10,000 10,000 10,000

Miscellaneous 31466 Line of Credit Proceeds 0 0 0 841,705 1,158,295 Subtotal - Miscellaneous 0 0 0 841,705 1,158,295

TOTAL REVENUE 719,114 111,970 15,010 856,714 1,173,310

EXPENDITURES

Contractual Services 42101 Real Estate Taxes 5,587 62,854 4,200 (9,010) 4,200 Subtotal - Contractual Services 5,587 62,854 4,200 (9,010) 4,200

Capital Outlay 46040 Purchase of Property 933,221 69,116 0 1,100,000 1,130,000 Subtotal - Capital Outlay 933,221 69,116 0 1,100,000 1,130,000

TOTAL EXPENDITURES 938,808 131,970 4,200 1,090,990 1,134,200

Fund Surplus (Deficit) (219,694) (20,000) 10,810 (234,276) 39,110 Fund Balance - Beginning 32,985 (219,694) (239,694) (239,694) (473,970) Fund Balance - Ending (219,694) (239,694) (228,884) (473,970) (434,860)

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 0 0 0 0 0 Committed 0 0 0 0 0 Assigned (219,694) (239,694) (228,884) (473,970) (434,860) Unassigned 0 0 0 0 0

Ending Fund Balance (219,694) (239,694) (228,884) (473,970) (434,860)

163 Capital Equipment Replacement Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Capital Equipment Replacement Fund (CERF) is an internal service fund established to provide monies to purchase municipal vehicles. This Fund operates as a sinking fund (or a depreciation fund) for vehicle purchases. By funding the purchase of the City’s vehicles over multiple years, the City can avoid “sticker shock” that sometimes accompanies a “pay as you go” system.

Budget Summary

This Fund was new in the FY 2016 budget. The FY 2019 budget allows it operate as it did in FY 2018.

Expenditures by type

164 CAPITAL EQUIPMENT REPLACEMENT FUND (CERF) Fund: 051

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Investment Income 31310 Interest on Investments 11 77 125 145 250 Subtotal - Investment Income 11 77 125 145 250

Miscellaneous 39880 Auction Proceeds 81,169 120,881 30,000 32,938 30,000 Subtotal - Miscellaneous 81,169 120,881 30,000 32,938 30,000

Interfund Transfers 38001 General Fund 320,290 430,000 300,000 300,000 325,000 38002 Road & Bridge 152,000 0 0 0 0 38066 Water/Sewer 300,000 257,500 280,000 280,000 264,150 Subtotal - Interfund Transfers 772,290 687,500 580,000 580,000 589,150

TOTAL REVENUE 853,470 808,458 610,125 613,083 619,400

EXPENDITURES

Capital Outlay 46011 * Vehicles - Governmental 1 420,364 336,107 369,700 369,700 601,500 46066 Vehicles - Enterprise 2 0 152,582 250,000 250,000 125,000 Subtotal - Capital Outlay 420,364 488,689 619,700 619,700 726,500

TOTAL EXPENDITURES 420,364 488,689 619,700 619,700 726,500

Fund Surplus (Deficit) 433,106 319,769 (9,575) (6,617) (107,100) Fund Balance-Beginning 0 433,106 752,875 752,875 746,258 Fund Balance-Ending 433,106 752,875 743,300 746,258 639,158

Ending Fund Balance Breakdown Nonspendable 0 0 0 0 0 Restricted 0 0 0 0 0 Committed 433,106 752,875 743,300 746,258 639,158 Assigned 0 0 0 0 0 Unassigned 0 0 0 0 0

Ending Fund Balance 433,106 752,875 743,300 746,258 639,158

1 - General Fund, Road & Bridge, MFT, Tourism 2 - Metra, Water & Sewer

165 Vehicle Roster and Replacement Schedule

Unit # Year Est Replace Make/Model Cost Department 1/2018 Score 2019 2020 2021

101-081 2008 2020 Ford Taurus 20,038$ Administration 53% 26,500$ 103-016 2001 Chevy Venture 1$ Administration 26% 104-135 2011 Ford E-350, Pace Van Leased Administration 151-164 2016 2024 Ford Fusion 20,395$ Community Development 97% 152-105 2010 2018 Ford Fusion 14,340$ Community Development 45% 26,500$ 153-104 2005 2019 Ford Fusion 14,530$ Community Development 57% 26,500$ 154-084 2008 2018 Ford Taurus 20,038$ Community Development 50% 26,500$ 155-173 2017 2025 Ford Fusion - Hybrid 26,038$ Community Development 98% 156-121 2011 2019 Ford Escape 21,918$ Community Development 58% 26,500$ 201-127 2012 2022 Ford F-350 4x4 Pickup 32,391$ Public Works - Streets 75% 202-163 2016 2026 Ford F350 4x2 Pickup 31,721$ Public Works - Streets 90% 203-165 2016 2026 Ford F-350 4x4 Pickup 34,034$ Public Works - Streets 91% 210-115 2011 2021 Ford F-350 4x4 Pickup 43,313$ Public Works - Streets 61% 58,000$ 211-126 2012 2027 Ford F-550 Service Body 70,020$ Public Works - Streets 87% 223-155 2015 2027 Ford F-550 Dump Truck 77,261$ Public Works - Streets 96% 224-167 2016 2028 Ford F-550 Dump Truck 77,261$ Public Works - Streets 97% 225-089 2008 2020 Ford F-550 Dump Truck 67,009$ Public Works - Streets 74% 85,000$ 226-074 2007 2019 Ford F-550 Aerial Lift Truck 103,000$ Public Works - Streets 59% 250,000$ 227-092 2009 2024 Ford F-550 Chipper Truck 45,600$ Public Works - Streets 70% 231-122 2012 2024 IHC 4-wheel Dump Truck 149,809$ Public Works - Streets 86% 232-166 2016 2028 IHC 4-wheel Dump Truck 143,248$ Public Works - Streets 97% 233-152 2014 2026 IHC 4-wheel Dump Truck 138,854$ Public Works - Streets 96% 234-132 2013 2025 IHC 4-wheel Dump Truck 153,939$ Public Works - Streets 91% 235-041 2016 2028 IHC 4-wheel Dump Truck 89,760$ Public Works - Streets 99% 236-102 2016 2028 IHC 4-wheel Dump Truck 121,370$ Public Works - Streets 100% 240-12C 2012 2027 Case Wheel Loader 106,984$ Public Works - Streets 90% 241-109 2010 2020 Prinoth 140,000$ Public Works - Streets 71% 150,000$ 242-144 2014 2029 Case Super M Backhoe 85,792$ Public Works - Streets 94% 243-16C 2016 2029 Kubota Utility Vehicle 12,664$ Public Works - Streets 98% 244-01E 2001 2019 Bobcat Loader / Trailer 46,187$ Public Works - Streets 57% 75,000$ 251-149 2006 2026 Reclaimer 14,848$ Public Works - Streets 92% 252-948 1995 2020 Roller / Trailer 13,619$ Public Works - Streets 58% 20,000$ 253-951 1995 2020 Traffic Controller 6,620$ Public Works - Streets 68% 20,000$ 254-096 2010 2020 Vermeer Chipper 49,695$ Public Works - Streets 96% 255-984 1998 2018 Stump Grinder 15,000$ Public Works - Streets 52% 256-03B 2003 2023 Lightsource 2,760$ Public Works - Streets 100% 257-128 2012 2032 Precision Message Board 12,925$ Public Works - Streets 88% 260-131 2013 2032 PJ Trailers Deckover Tilt 8,594$ Public Works - Streets 70% 261-971 1997 2017 Trailer 7,631$ Public Works - Streets 32% 15,000$ 262-103 2010 2030 Enclosed Trailer 7,631$ Public Works - Streets 58% 263-113 2011 2031 Enclosed Trailer 5x8 2,266$ Public Works - Streets 85% 298-11A 2011 2021 Ford Explorer 28,164$ Public Works - VM 68% 27,200$ 299-125 2012 2022 Ford F-250 31,621$ Public Works - VM 86% 300-11A 2018 2024 Ford Escape 22,602$ Public Works - Admin 98% 301-11D 2011 2019 Tahoe 2 25,712$ Public Works - Admin 80% 26,000$ Public Works Total per Fiscal Year $ 453,000 $ 303,500 $ 102,200

$ 113,250 60,700$ 20,440$

166 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033

3 2,000$ 32,000$

33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 3 2,000$ 32,000$ $ 37,000 3 7,000$ 37,000$ $ 42,000 34,000$ 34,000$ 40,000$ 40,000$ 44,000$ 44,000$ 44,000$ 44,000$

102,000$ 102,000$ 102,000$ 102,000$ 104,000$ 104,000$

95 ,000$ 95,000$ 175 ,000$ 175,000$ 188,000$ 188,000$ 1 83,000$ 183,000$ 17 8,000$ 178,000$ 192,000$ 192,000$ 166,000$ 166,000$ 192,000$ 192,000$

125,000$ 125,000$ 18,500$ 18,500$

33,000$ 33,000$

105 ,000$ 105,000$ 120,000$

$ 15,000 2 3,000$ 23,000$ 1 2,000$ 12,000$

12,500$ 12,500$ 4 ,000$ 4,000$

40,000$ 40,000$ 29 ,000$ 29,000$

$ 246,000 $ - $ 404,000 $ 279,000 $ 403,000 $ 444,500 $ 488,000 $ 125,000 $ 12,500 $ 4,000 $ 155,000 $ 94,000

49,200$ 49,200$ -$ 67,333$

167 Vehicle Roster and Replacement Schedule

Unit # Year Est Replace Make/Model Cost Department 1/2018 Score 2019 2020 2021

400-141 2017 2023 Ford Explorer 27,111$ Police Department 100% 401-137 2018 2021 Chevy Tahoe 30,615$ Police Department 100% 32,400$ 402-146 2014 2019 Interceptor SUV 25,425$ Police Department 62% 27,300$ 403-147 2014 2018 Interceptor SUV 25,425$ Police Department 65% 28,700$ 404-177 2017 2021 Interceptor SUV 25,152$ Police Department 100% 28,700$ 405-168 2016 2020 Interceptor SUV 25,032$ Police Department 82% 28,000$ 406-148 2014 2019 Interceptor SUV 25,425$ Police Department 77% 27,300$ 407-142 2014 2019 Interceptor SUV 25,152$ Police Department 70% 27,300$ 408-169 2016 2020 Interceptor SUV 25,032$ Police Department 100% 28,000$ 409-162 2016 2022 Ford Explorer 20,271$ Police Department 93% 410-157 2015 2019 Ford Taurus 19,258$ Police Department 90% 28,000$ 411-12B 2012 2021 F150 Pick-up 24,678$ Police Department 68% 30,000$ 412-12A 2012 2021 F150 Pick-up 24,678$ Police Department 78% 30,000$ 413-939 1993 2019 Chevy Hi-Cube Van Police Department 33% 60,000$ 414-066 2006 F150 Pick-up 15,930$ Police Department 48% 416-111 2011 2020 Ford Taurus 14,895$ Police Department 68% 28,000$ 417-141 2014 2022 Ford Taurus 19,111$ Police Department 82% 418-112 2011 2021 Ford Taurus 14,961$ Police Department 70% 28,700$ 419-095 2009 Crown Victoria-Vol 20,904$ Police Department 45% 420-108 2010 Crown Victoria-Fen 20,904$ Police Department 52% 422 Secret Police Car - Police Department 423-064 2006 CERT Trailer 4,555$ Police Department 52% 424-136 2017 2023 Ford Explorer 21,617$ 100% 426-00F 2000 GMC Express Van -$ 27% 449-161 2016 2024 Ford Explorer 20,177$ Police Department 92%

Police Dept. Total per Fiscal Year $ 141,900 $ 142,000 $ 148,500

$ 35,475 $ 35,500 $ 29,700

Unit # Year Est Replace Make/Model Cost Department 1/2018 Score 2019 2020 2021

452-151 2015 2025 Ford F250 1 18,305$ Wastewater Division 81% 454-114 2011 2023 Ford F250 1 33,699$ Wastewater Division 85% 455-088 2018 2028 Ford F-450 Utility Truck 40,895$ Wastewater Division 37% 456-11G 2011 2026 Ford E-350 TV Truck 219,400$ Wastewater Division 90% 457-106 2009 2024 IHC Flusher Truck 162,423$ Wastewater Division 81% 458-119 2011 2031 Baldor Generator 56,350$ Wastewater Division 88% 460-097 2009 2021 Chevy Tahoe 2 24,035$ Wastewater Division 72% 29,000$ 461-993 1999 2016 IHC 4-wheel Dump Truck 78,247$ Wastewater Division 77% 462-129 2012 2022 Kubota RTV 11,968$ Wastewater Division 86% 463-06A 2006 4" Pump 11,408$ Wastewater Division 0% 468-058 2005 2020 Gehl 680 29,900$ Wastewater Division 58% 119,000$ 469-145 2015 2035 4" Trash Pump 14,620$ Wastewater Division 94% 459-086 2008 2018 Ford F-550 Mechanics Truck 93,214$ Plant Maintenance 66% 125,000$ 464-156 2015 2027 Ford F-450 Dump Truck 69,000$ Plant Maintenance 96% 466-154 2015 2025 Ford F350 4x4 33,684$ Plant Maintenance 91% 467-116 2011 2021 Ford F-250 Service Body 43,960$ Plant Maintenance 73% 55,000$ 501-117 2011 2021 Ford F-350 Service Body 31,210$ Public Utilities Division 60% 39,000$ 502-153 2015 2025 Ford F-250 Pickup 33,584$ Public Utilities Division 91% 503-091 2009 2019 Ford F-550 Utility Truck 130,535$ Public Utilities Division 69% 165,000$ 504-123 2011 2021 Ford F 250 1 35,353$ Public Utilities Division 77% 39,000$ 505-101 2010 2030 Shoring Trailer 3,468$ Public Utilities Division 74% 506-11E 2011 2026 Ford F-59 Utilimaster 91,422$ Public Utilities Division 76% 507-12D 2012 Atlas Compressor 17,765$ Public Utilities Division 92% 505-101 2011 2031 Trailer 3,608$ Public Utilities Division 80% 510-01A 2018 2028 Chevy Express Van 1 16,581$ Public Utilities Division 12% 511-11F 2011 2026 Case Super M Backhoe 104,209$ Public Utilities Division 65% 512-087 2008 2018 Ford F-450 Utility Truck 45,820$ Public Utilities Division 55% 84,000$ 569-118 2011 2023 International 7400 6x4 106,751$ Public Utilities Division 80% 580-061 2006 2021 IHC 7400-DT570 Vactor 260,335$ Public Utilities Division 56% 380,000$ Water/Waste Total per Fiscal Year $ 125,000 $ 368,000 $ 542,000

1 Will be replaced with a F350 (or Similar Vehicle) 31,250$ 73,600$ 108,400$ 2 Will be replaced with Escape (or Similar Vehicle)

168 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033

30 ,150$ 30,150$ 30,150$ 34 ,500$ 34,500$ 35,000$ 35,800$ $ 38,600 29,500$ 29,500$ 31,000$ 34,100$ 36,800$ 3 1,000$ 31,000$ 34,100$ 36,800$ 30 ,950$ 30,950$ 33,300$ 35,800$ $ 38,600 30 ,150$ 30,150$ 32,500$ 35,000$ 37,700$ 29,500$ 29,500$ 31,000$ 34,100$ 36,800$ 29,500$ 29,500$ 30,950$ 33,300$ 35,800$ $ 38,600 30 ,150$ 30,150$ 32,500$ 35,000$ 37,700$ 29,500$ 29,500$ 32,500$ 37,700$ 3 2,500$ 32,500$ 35,000$ 35,000$ 35,000$ 35,000$

32,500$ 32,500$ 37,700$ 29,500$ 29,500$ 32,500$ 36,800$ 35,000$ 35,000$

30 ,150$ 30,150$

30 ,950$ 30,950$ 35,800$

$ 147,500 $ 120,600 $ 127,350 $ 125,500 $ 130,000 $ 136,600 $ 169,800 $ 135,150 $ 143,200 $ 147,200 $ 150,800 $ 115,800

$ 29,500 $ 24,120 $ 25,470 $ 20,917

2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033

4 3,000$ 43,000$ 40 ,000$ 40,000$ 195,000$ 195,000$ 75,000$ 3 20,000$ 320,000$ 235 ,000$ 235,000$ 90 ,000$ 90,000$

197,000$ 197,000$ 18,000$ 18,000$ $ 20,000

97,000$ 97,000$ 4 3,000$ 43,000$

4 3,000$ 43,000$

8,500$ 8,500$ 1 40,000$ 140,000$

8 ,700$ 8,700$ 100,000$ 100,000$ 1 46,000$ 146,000$

192 ,000$ 192,000$

$ 18,000 $ 232,000 $ 235,000 $ 129,000 $ 606,000 $ 97,000 $ 295,000 $ 197,000 $ 8,500 $ 98,700 $ 75,000 $ 20,000

4,500$ 4,500$ 46,400$

169 Commuter Parking Lot Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Commuter Parking Lot Fund is an enterprise fund established to account for the operations of the Metra parking lot owned and maintained by the City. The primary revenue source is quarterly parking passes and daily parking fees. These monies are to be used for the maintenance and upkeep of the lot itself, as well as minor building maintenance. This current budget includes the engineering for the reconstruction of the actual parking lot.

This fund is reported as a Nonmajor Fund in the City’s CAFR.

Budget Summary

The budget level of funding allows the Commuter Parking Lot Fund to operate the same in FY 2019 as it did in FY 2018.

Expenditures by type

170 COMMUTER PARKING LOT Fund: 061

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Charges for Services 34050 Parking Permits 58,242 54,877 60,750 56,450 57,500 34065 Bicycle Locker Rental 0 25 30 25 25 34810 Daily Parking Fees 69,785 63,096 63,000 68,462 65,000 36020 Parking Fines 6,405 1,485 7,500 2,650 3,000 Subtotal - Charges for Service 134,432 119,483 131,280 127,587 125,525

Investment Income 31310 Interest on Investment 67 63 70 91 100 Subtotal - Investment Income 67 63 70 91 100

Miscellaneous 39997 Metra Depot Rent 120 120 120 120 120 Subtotal - Miscellaneous 120 120 120 120 120

TOTAL REVENUE 134,619 119,666 131,470 127,798 125,745

171 COMMUTER PARKING LOT Fund: 061

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

EXPENSES

Contractual Services 42005 Printing 0 874 750 425 500 42011 Maint - Equipment/Grounds 1 2,163 4,159 10,000 9,835 30,000 42015 Maintenance - Other Equipment 2 0 0 1,500 328 1,500 42023 Property Rental 10 10 10 10 10 42034 Professional services 19,262 29,613 30,000 19,850 10,000 Subtotal - Contractual Services 21,435 34,656 42,260 30,448 42,010

Commodities 44011 Maint-Building/Grounds 3,372 163 20,000 12,375 20,000 44051 Electric Utilities 3,934 3,910 3,950 3,735 3,900 Subtotal - Commodities 7,306 4,074 23,950 16,110 23,900

Interfund Transfers 48001 General Fund 60,000 60,000 60,000 60,000 60,000 Subtotal - Interfund Transfers 60,000 60,000 60,000 60,000 60,000

Other Expenditures 49092 Depreciation Expense 66,548 66,548 66,548 66,548 66,548 49100 Credit Card Processing Fees 9,681 11,186 10,500 13,146 13,000 Subtotal - Other Expenditures 76,230 77,734 77,048 79,694 79,548

TOTAL EXPENSES 164,971 176,464 203,258 186,252 205,458

Fund Surplus (Deficit) (30,351) (56,799) (71,788) (58,454) (79,713) Net Assets - Beginning 1,777,505 1,747,153 1,690,355 1,690,355 1,631,901 Net Assets - Ending 1,747,153 1,690,355 1,618,567 1,631,901 1,552,188

1 - Includes contractual plowing of the parking lot during snow events greater than 4 inches 2 - Miscellaneous repairs as needed

172 Sanitation Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

This fund is reported as a Nonmajor Fund in the City’s CAFR.

Budget Summary

The budget level of funding allows the Sanitation Fund to operate the same in FY 2019 as it did in FY 2018.

In January, 2017 the City approved a new 5 year agreement with a hauler, Flood Brothers. This budget holds the rate to residents the same as the previous fiscal year.

Expenditures by type

173 SANITATION FUND Fund: 062

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Charges for Services 34610 Sanitation Service 1 1,155,799 1,185,449 1,096,008 1,083,340 1,085,000 Subtotal - Charges for Services 1,155,799 1,185,449 1,096,008 1,083,340 1,085,000

Investment Income 31310 Interest on Investment 6 6 7 31 40 Subtotal - Investment Income 6 6 7 31 40

Miscellaneous 34650 U/B Penalty 12,236 13,733 13,000 8,620 9,000 34660 U/B Senior Discount (Contra) (21,800) (23,377) 20,000 22,202 22,500 Subtotal - Miscellaneous (9,564) (9,644) 33,000 30,822 31,500

TOTAL - REVENUE 1,146,241 1,175,811 1,129,015 1,114,193 1,116,540

1 - Contract Rate plus 5%, per ordinance 6.304

EXPENSES

Contractual Services 42053 Scavenger Service 717,503 745,301 482,000 763,873 787,000 42055 Yard Waste Service 178,426 186,648 146,000 0 0 42058 Recycling Service 180,482 188,704 144,000 0 0 Subtotal - Contractual Services 1,076,411 1,121,875 772,000 763,873 787,000

Interfund Transfers 48001 General Fund 50,000 50,000 50,000 50,000 338,000 Subtotal - Interfund Transfers 50,000 50,000 50,000 50,000 338,000

Other Expenses 49090 Wood Dale for a Greener Tomorrow 771 (172) 3,000 2,753 3,500 49100 Credit Card Processing Fees 7,571 6,822 7,000 7,424 7,500 Subtotal - Other Expenses 8,341 6,650 10,000 10,177 11,000

TOTAL EXPENSES 1,134,753 1,178,525 832,000 824,050 1,136,000

Fund Surplus (Deficit) 11,489 (2,714) 297,015 290,143 (19,460) Net Assets- Beginning 235,456 246,945 244,231 244,231 534,374 Net Assets - Ending 246,945 244,231 541,246 534,374 514,914

174 Water/Sewer Capital Projects Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Water/Sewer Capital Projects Fund is an enterprise fund established to account for the capital needs—acquisition, construction, replacement—of the Water/Sewer fund. Funding for these projects is via transfer from the Water/Sewer Fund and the General Capital Projects Fund.

Budget Summary

The funding level allows the Water/Sewer Capital Projects Fund to operate in FY 2019 as it did in FY 2018.

Expenditures by type

175 Water/Sewer Capital Projects Fund Fund: 065

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Investment Income 31310 Interest on Investment 338 404,495 1,500 1,500 1,500 Subtotal - Investment Income 338 404,495 1,500 1,500 1,500

Interfund Transfers 38066 Water/Sewer Fund 1,799,380 (446,842) 1,500,000 750,000 250,000 Subtotal - Interfund Transfers 1,799,380 (446,842) 1,500,000 750,000 250,000

TOTAL REVENUE 1,799,718 (42,347) 1,501,500 751,500 251,500

EXPENSES

Capital Improvements 46045 Sewer 0 100,533 120,000 322,700 75,000 46046 Water 186,455 7,727 854,875 659,755 50,000 46047 Wastewater 132,230 262,269 465,000 351,327 345,000 46048 Plant Maintenance 157,425 206,119 364,000 364,000 299,500 46269 Treatment Plant Upgrades 65,286 3,000 0 0 0 Subtotal - Capital Improvements 541,397 579,648 1,803,875 1,697,782 769,500

TOTAL EXPENSES 541,397 579,648 1,803,875 1,697,782 769,500

Income (Loss) 1,258,322 (621,995) (302,375) (946,282) (518,000)

Working Cash, May 1 0 1,258,322 636,326 636,326 (309,956) Other Funding Sources - Bond Proceeds 0 0 0 0 0 Working Cash, April 30 1,258,322 636,326 333,951 (309,956) (827,956)

FUND BALANCE

Net Assets - Beginning 0 1,258,322 636,326 636,326 (309,956) Net Assets - Ending 1,258,322 636,326 333,951 (309,956) (827,956)

176 Water/Sewer Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 21.00 21.00 20.00 Seasonal 0.50 0.50 1.00

Total fte 21.50 21.50 21.00

A breakdown of the employee schedules are listed by department.

Narrative

The Water/Sewer Fund is an enterprise fund established to account for all operations of the water and sewer utility services provided by the City. This fund is reported as a Major Fund in the City’s CAFR.

Revenues are presented on the following page, with expenditures listed by department below. Each department has category and line item detail.

Expenditures by department

177 Water/Sewer Operating Fund Fund: 066 4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Water and Sewer Revenue

Charges for Services 33110 Sale of Water 3,758,761 3,668,379 4,300,000 4,097,045 4,150,000 33220 Sale of Water Meters 3,430 5,481 6,000 10,467 10,000 34620 Sewer Service Fees 3,218,055 3,384,854 3,550,000 3,541,174 4,000,000 34660 Senior Water 0 25,445 28,000 29,396 30,000 Subtotal - Charges for Services 6,980,246 7,084,159 7,884,000 7,678,082 8,190,000

Investment Income 31310 Interest on Investments 8,467 10,912 12,500 9,572 11,000 Subtotal - Investment Income 8,467 10,912 12,500 9,572 11,000

Miscellaneous 34230 Inspection Fees 1,114 845 2,000 975 1,500 34415 Connection Fees 5,760 34,997 45,000 61,680 50,000 34420 Hook Up/Tap-On Fees 12,750 51,621 60,000 23,475 50,000 34650 U/B Penalty 112,810 142,014 140,000 137,500 142,500 34660 U/B Senior Discount (Contra) 23,744 0 0 0 0 34665 Turn On/Off Fees 7,800 8,025 7,500 9,500 8,250 34670 Posting Fee 2,100 2,600 2,500 2,300 2,500 34710 Discharge Permits 12,580 30,962 28,800 30,557 28,800 37225 Impact Donations 4,200 600 1,000 1,200 1,200 39999 Miscellaneous Income 8,538 7,241 0 12,780 8,500 Subtotal - Miscellaneous 191,395 278,905 286,800 279,967 293,250

Nonoperating Revenues 37080 Tower Rent/Lease Fee 200,883 212,791 240,531 199,080 220,080 38310 Unrealized Gain/Loss On Investment (6,555) 0 20,000 0 10,000 38315 Realized Gain/Loss On Investment 0 (3,718) 7,500 6,812 7,500 Subtotal - Nonoperating Revenues 194,328 209,073 268,031 205,892 237,580

Total Water and Sewer Revenue 7,374,436 7,583,049 8,451,331 8,173,513 8,731,830

178 Water/Sewer Operating Fund Fund: 066 4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Expenses by department

Public Utilities 3,283,176 3,017,283 3,387,370 3,264,618 3,366,333 Wastewater 1,315,477 1,393,901 1,679,194 1,646,437 2,119,959 Maintenance 349,396 339,637 416,320 352,536 0 Storm Sewer 15,256 21,856 23,550 20,413 0

Total Operating Expenses 4,963,304 4,772,677 5,506,434 5,284,004 5,486,292

Excess (Deficiency) of revenues 2,411,132 2,810,372 2,944,897 2,889,509 3,245,538 over operating expenses

Other Funding Uses Transfer to General Fund 688,000 688,000 688,000 688,000 400,000 Transfer to Water/Sewer CP (1,799,380) (446,842) 1,500,000 750,000 250,000 Transfer to CERF 300,000 257,500 280,000 280,000 264,150

Total Other Funding Uses (811,380) 498,658 2,468,000 1,718,000 914,150

Excess (Deficiency) of revenues 3,222,512 2,311,714 476,897 1,171,509 2,331,388 over operating expenses & other uses

Debt - Principle 0 0 1,334,055 1,334,055 1,367,072 Debt - Interest 574,841 626,185 611,924 611,924 585,807

Total Debt 574,841 626,185 1,945,979 1,945,979 1,952,879

Excess (Deficiency) of revenues 2,647,672 1,685,529 (1,469,082) (774,470) 378,509 over operating expenses, other uses, and debt payments

Depreciation 1,219,722 1,245,651 1,219,722 1,245,652 1,270,000

Total Expenses 5,946,486 7,143,171 11,140,135 10,193,635 9,623,321

Income (Loss) 1,427,950 439,878 (2,688,804) (2,020,122) (891,491)

NET ASSETS

Net assets, May 1 53,153,735 54,581,685 55,021,563 55,021,563 53,001,441 Net assets, April 30 54,581,685 55,021,563 52,332,758 53,001,441 52,109,950

179 Water/Sewer Fund - Utilities Division

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time * 10.00 10.00 9.00 Seasonal 0.00 0.00 0.00

Total fte 10.00 10.00 9.00

Asst. PW Director – Env. Services

Utility Division Storm Sewer Public Works Division Clerical (1 fte)

Crew Leader (1 fte) Heavy Equipment Senior Heavy Equip. Operator (1 fte) Op. (1 fte)

Water Supply Maintenance Maintenance Operator (1 fte) Worker II (1 fte) Worker II (1 fte)

Maintenance Worker I (1 fte)

* - The Utility Billing FA2 (not shown, 1 fte) operates in the Finance Department, but is budgeted out of the Water/Sewer Fund, Utilities Division.

180

Narrative

The primary function of the Utilities Division is to operate and repair all Water, Storm Sewer and Sanitary conveyance systems within the City. Utilities Division Staff consists of one Crew Leader, one Senior Heavy Equipment Operators, one Heavy Equipment Operator, one Water Supply Operator, one Water Supply Operator Apprentice, two Maintenance Worker IIs, one Maintenance Worker I, and one Water/Wastewater Secretary - clerical staff which is involved in Wastewater and Water Utility Support.

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009 Total Consumption * Residential 276,640 266,682 280,320 289,334 307,136 292,688 288,816 305,771 Industrial/Commercial 83,964 88,208 92,710 94,296 108,214 30,536 93,015 96,173 Average Daily Consumption * 1,564 1,138 1,051 1,051 1,149 1,068 1,046 1,101

Water Main Breaks 31 25 49 52 50 32 33 39 Total Hydrant Flushing System 1 741 741 741 741 741 739 740 740 System 2 233 233 233 233 233 233 233 233 Number of Valves Exercised System 1 991 991 991 991 1,003 1,003 436 462 System 2 202 202 202 202 202 202 88 87 Water Billing Accounts Residential 4,440 4,440 4,440 4,391 4,359 4,528 4,356 4,362 Industrial/Commercial 516 516 516 517 513 535 516 533 Municipal/Church/School 23 23 23 23 23 23 23 23 Hydrant Meters 12 12 12 8 7 6 6 6

* - 1,000’s

181

Budget Summary

The budget level of funding allows the Utilities Division to operate in FY 2019 as it did in FY 2018.

The FY 2019 budget has decreased compared to the FY 2018 figure largely due to the reduction in the transfer to the Water/Sewer Capital Projects Fund, transfer to the General Fund, and retirement of one employee who was not replaced. The negative amount in FY 2016 is related to the accounting for certain aspects of the capital program, and is a one- time corrective item.

Expenditures by type

182 Public Utilities Division Water Fund: 066 Department: 412

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 644,560 664,600 693,950 647,691 638,061 40102 Overtime Pay 26,915 29,357 32,000 28,740 30,500 40103 System Rounds 7,070 7,143 7,200 7,467 8,000 40104 Stand By Pay 8,880 10,672 11,500 10,270 11,250 40106 Seasonal Employment 0 0 0 0 6,000 40108 Longevity Pay 4,150 4,150 4,150 4,150 3,400 40111 Health Care 141,679 140,755 170,000 160,788 172,700 41101 FICA Expense 53,880 52,786 57,283 53,421 53,337 41102 IMRF Expense 83,401 84,533 86,187 81,773 80,941 Subtotal - Personnel 970,934 994,497 1,062,270 994,300 1,004,188

Contractual Services 42001 Telephone/Alarm Line 10,520 8,259 18,000 10,000 12,945 42005 Printing 3,029 5,960 4,000 3,500 4,000 42011 Maint/Buildings/Grounds 1 11,484 2,378 7,000 12,000 10,000 42015 Maintenance - Other Equip 0 0 0 0 200 42017 Maintenance - Vehicles 3,598 949 5,000 3,000 5,000 42019 Maintenance Agreements 0 750 0 0 0 42021 Maintenance Misc. Equipment 2 1,037 2,668 4,500 9,000 10,000 42022 Equipment Rental 0 0 750 0 750 42032 Data Processing Services 3 30,755 30,740 30,000 30,000 31,000 42033 Laboratory Services 6,327 3,992 15,000 10,000 10,000 42045 Utility Locates 0 0 0 0 3,000 42089 Education and Training 94 1,206 2,700 1,500 2,500 42090 Dues and Subscriptions 4 990 6,754 1,000 6,000 2,000 42100 Soil Testing and Disposal 5 4,791 9,481 10,000 6,000 10,000 42113 Maintenance - Water Mains 6 18,686 26,098 21,000 21,000 21,000 42118 Maintenance - Water Meters 440 (96) 1,500 2,900 1,500 Subtotal - Contractual Services 91,751 99,140 120,450 114,900 123,895

1 - Contractual well and pump station repair 2 - Contractual repair of hydrant, location, generator, booster pump repair 3 - Utility bills processing/mailing system 4 - AWWA, WWW, Mid Central, NPDES 5 - Clean construction and Demolition Debris (CCDD) testing and disposal costs 6 - Leak detection

183 Public Utilities Division Water Fund: 066 Department: 412

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Commodities 44001 Gasoline 11,935 12,480 16,500 16,000 18,150 44002 Postage 14,003 14,313 20,000 18,000 20,000 44011 Maintenance - Buildings 4,356 2,369 2,500 2,500 2,500 44013 Maintenance - Water Mains 21,897 22,757 28,500 22,000 28,500 44015 Maintenance - Other Equipment 0 0 0 0 500 44016 Maint.-Equipment & Lift Stations 7,407 5,604 8,000 5,000 8,000 44017 Maintenance - Vehicles 17,774 16,849 18,000 18,000 19,500 44018 Maintenance - Storm Sewers 0 0 0 0 12,000 44022 Safety Equipment 83 697 2,000 1,500 2,500 44051 Electric Utilities 55,042 53,370 50,000 50,000 50,750 44052 Natural Gas Utilities 5,333 5,840 4,000 5,000 5,000 44053 DPWC Water Purchase 1,923,641 1,852,949 1,975,000 1,957,163 2,000,000 44061 Laboratory Supplies 1,623 696 500 550 600 44063 Chemical Supplies 0 0 1,000 500 1,000 44071 Water Tap Supplies 0 0 1,000 0 1,000 44072 Water Meters 64,489 55,282 40,000 40,000 40,000 44073 Water Meter Parts 500 514 2,500 600 2,500 44099 Other Parts/Materials 8,214 3,210 10,000 4,000 10,000 Subtotal - Commodities 2,136,297 2,046,928 2,179,500 2,140,813 2,222,500

Interfund Transfers 48001 General Fund 344,000 344,000 344,000 344,000 200,000 48065 Water Capital Projects (1,799,380) (446,842) 1,500,000 750,000 250,000 Subtotal - Interfund Transfers (1,455,380) (102,842) 1,844,000 1,094,000 450,000

Other Expenses 49004 Conferences/Meetings 9 0 0 400 32 500 49092 Depreciation Expense 626,303 622,826 626,303 622,826 635,000 49096 Contribution Reveneue 0 (152,582) 0 0 0 49099 Miscellaneous 62,501 4,854 1,000 603 750 49100 Credit Card Processing Fees 21,692 24,446 23,750 13,970 14,500 Subtotal - Other Expenditures 710,496 499,544 651,453 637,431 650,750

TOTAL EXPENSES 2,454,098 3,537,267 5,857,673 4,981,444 4,451,333

7 - AWWA, NPDES, local seminars conferences

184

Water/Sewer Fund – Wastewater Division

Personnel Schedule

FY 2016 FY 2017 FY 2018

Full time * 7.00 7.00 11.00 Seasonal 0.50 0.50 0.50

Total fte 7.50 7.50 11.50

Organizational Chart

Asst. PW Director – Environmental Services (1 fte)

Plant Maintenance Treatment Plants Sanitary Division

Crew Leader Heavy Equipment Wastewater Treatment Laboratory Technician (1 fte) Operator (1 fte) Plant Operator (1 fte) (1 fte)

Maintenance Wastewater Treatment Seasonal (0.5 fte) Maintenance Worker II (1 fte) Plant Operator (1 fte) Worker II (1 fte)

Maintenance Worker II (1 fte)

Maintenance Worker I (1 fte)

* - Includes an additional mechanic, which is presented on the Vehicle Maintenance organization chart.

185 Narrative

The Wastewater Division works to maintain the environmental standards to ensure a healthy environment for City through the treatment of the sanitary system effluent, as well as, providing preventative maintenance and repair to the City’s Water and Wastewater facilities and the specialized equipment housed within them. This Division ensures that the City of Wood Dale meets or exceeds State and Federal EPA discharge limits. The Wastewater Division is divided between Treatment Plant Operations and Sanitary Operations; however they ultimately support each other. Altogether, the division consists of the Assistant PW Director of Environmental Services, Crew Leader, Heavy Equipment Operator, two Plant Operators, one Laboratory Technician, three Maintenance Worker IIs, one Maintenance Worker I, and one seasonal. The Assistant Public Works Director for Environmental Services also oversees for the Utility Division.

Budget Summary

The budget level of funding allows the Wastewater Division to operate in FY 2019 as it did in FY 2018. The budget increase is due to combining of the Plant Maintenance Division (489) into the Wastewater Division (420) as all of the employees in those divisions support the wastewater operations of the City.

Performance Measures

2016 2015 2014 2013 2012 2011 2010 2009

Average Daily Treatment 1,938 2,050 2,567 2,116 2,095 2,507 2,397 2,525 Excursions/Violations 0 0 1 0 1 1 0 1 Repair Orders Completed 519 786 805 852 905 973 946 1,081

Expenditures by type

186 Wastewater Division Water Fund: 066 Department: 420

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 445,224 491,500 508,145 532,647 799,450 40102 Overtime Pay 16,276 17,087 18,500 18,372 32,000 40103 System Rounds 10,919 11,946 12,750 11,283 14,000 40104 Stand By Pay 5,248 7,619 7,500 7,127 11,800 40106 Seasonal Employment 0 10,996 11,000 9,901 6,000 40107 Leave Time Buy-Back 0 809 1,000 900 1,450 40108 Longevity Pay 1,650 1,650 1,650 1,650 1,650 40111 Health Care 110,773 127,145 132,000 155,122 235,786 41101 FICA Expense 36,828 37,824 52,980 44,514 66,276 41102 IMRF Expense 58,436 61,325 64,519 66,979 100,747 Subtotal - Personnel 685,353 767,903 810,044 848,495 1,269,159

Contractual Services 42001 Telephone/Alarm Line 2,012 20,009 16,000 21,400 20,000 42011 Maintenance - Buildings 8,873 10,828 8,000 11,000 10,000 42012 Maintenance - Lift Stations 2,823 2,107 6,000 6,000 6,000 42015 Maintenance - Other Equip 7,579 9,976 13,000 20,000 14,000 42017 Maintenance - Vehicles 10,955 (5,453) 7,000 7,000 8,200 42019 Maintenance Agreements 0 1,500 1,600 1,600 1,600 42022 Equipment Rental 282 26 200 200 850 42033 Laboratory Services 31,016 29,484 32,000 30,000 32,000 42034 Professional Services 9,814 3,296 7,000 7,000 7,000 42043 Insurance Premiums 72,774 107,418 120,000 114,661 117,500 42052 Operational/IEPA Fees 40,016 64,469 75,500 76,331 76,000 42054 Dump Fees 55,864 64,867 75,000 65,000 75,000 42059 Industrial pretreatment 1 42,144 4,360 170,000 150,000 150,000 42089 Education and Training 1,339 3,023 3,500 1,000 4,750 42090 Dues and Subscriptions 2 1,188 1,200 1,250 1,250 1,250 42213 Maintenance - Sewer Mains 1,500 543 2,300 2,300 2,300 Subtotal - Contractual Services 288,180 317,652 538,350 514,742 526,450

1 - Sampling and Industrial Pretreatment Administration 2 - WEF, IAWA, NIWA memberships

187 Wastewater Division Water Fund: 066 Department: 420

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Commodities 44001 Gasoline 5,497 5,159 6,800 6,500 10,000 44002 Postage 13,979 12,419 20,000 15,000 18,000 44011 Maintenance - Buildings 6,019 4,458 6,500 5,000 7,750 44012 Maintenance - Lift Stations 15,389 7,480 10,000 10,000 10,000 44014 Maintenance - Sewer Mains (444) 4,449 6,000 8,000 8,000 44015 Maintenance - Plant Equip 15,026 14,967 20,000 25,000 25,350 44017 Maintenance - Vehicles 6,006 9,602 7,500 10,685 12,000 44022 Safety Equipment 277 673 2,750 2,500 3,750 44051 Electric Utilities 233,565 189,446 195,250 157,500 175,000 44052 Natural Gas Utilities 27,797 31,947 20,000 18,950 22,500 44055 Industrial pretreatment 0 0 1,000 500 1,000 44061 Laboratory Supplies 3,927 4,769 4,500 4,000 4,500 44062 Plant Supplies 1,173 1,609 2,000 2,000 2,000 44063 Chemical Supplies 13,558 15,651 22,500 16,000 18,000 44099 Other Parts/Materials 0 0 0 0 2,500 Subtotal - Commodities 341,767 302,629 324,800 281,635 320,350

Principal Payments 45269 Principal - 2012 Series A / IEPA 0 0 1,334,055 1,334,055 1,367,072 Subtotal - Principal Payments 0 0 1,334,055 1,334,055 1,367,072

Capital Outlay 46002 Other Equipment 0 3,955 2,000 780 1,000 46021 Improvements 0 0 0 0 0 Subtotal - Capital Outlay 0 3,955 2,000 780 1,000

Interest Payments 47001 Escrow Agent Fees 525 525 525 525 525 47269 Interest - 2012 Series A / IEPA 574,316 625,660 611,399 611,399 585,282 Subtotal - Interest Payments 574,841 626,185 611,924 611,924 585,807

Interfund Transfers 48001 General Fund 344,000 344,000 344,000 344,000 200,000 48051 CERF 300,000 257,500 280,000 280,000 264,150 Subtotal - Interfund Transfers 644,000 601,500 624,000 624,000 464,150

Other Expenses 49004 Conferences and Meetings 3 0 0 2,000 110 1,250 49092 Depreciation Expense 593,419 622,826 593,419 622,826 635,000 49099 Miscellaneous 177 1,763 2,000 675 1,750 Subtotal - Other Expenditures 593,596 624,588 597,419 623,611 638,000

TOTAL EXPENSES 3,127,736 3,244,412 4,842,592 4,839,242 5,171,988

3 - WEF, APWA, IWEA and local conferences

188 Water/Sewer Fund – Wastewater Maintenance Division

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time * 4.00 4.00 0.00 Seasonal 0.00 0.00 0.00

Total fte 4.00 4.00 0.00

Beginning with FY 2019, there are no employees budgeted out of this division.

The employees that were previously budgeted out of this department were moved to the Wastewater Division.

Narrative

The primary function of the Wastewater Maintenance Division is to provide preventative maintenance and repair to all Water and Wastewater facilities and the specialized equipment housed within them. This includes, but is not limited to: 2 Wastewater Treatment Plants, 9 Water Facilities and 12 underground Wastewater Lift Stations. Maintenance Division staff consists, one Crew Leader, one Maintenance Worker II, and one Maintenance Worker 1 which are supervised by the Assistant Public Works Director for Environmental Services.

189

Budget Summary

The budget for this department was transferred to the Wastewater Division beginning in FY 2019, as the same employees performed the work within each division. This consolidation will make it easier to track their budget and workflows.

Expenditures by type

190 Plant Maintenance Division Water Fund: 066 Department: 489

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Personnel 40101 Salaries 233,026 210,263 262,226 213,574 0 40102 Overtime Pay 5,909 5,443 5,500 10,536 0 40103 System Rounds 2,353 2,114 2,100 1,856 0 40104 Stand By Pay 2,148 4,504 4,250 4,193 0 40108 Longevity Pay 1,500 950 950 950 0 40111 Health Care 48,295 60,432 73,500 64,584 0 41101 FICA Expense 18,656 17,545 21,039 17,680 0 41102 IMRF Expense 28,839 28,238 31,655 27,063 0 Subtotal - Personnel 340,727 329,489 401,220 340,436 0

Contractual Services 42017 Maintenance - Vehicles 203 158 1,200 300 0 42022 Equipment Rental 269 302 350 350 0 42089 Education and Training 0 1,014 1,250 1,000 0 Subtotal - Contractual Services 472 1,475 2,800 1,650 0

Commodities 44001 Gasoline 2,799 3,226 3,200 3,200 0 44011 Maintenance - Buildings 310 161 1,250 300 0 44015 Maintenance - Other Equipment 28 346 350 200 0 44017 Maintenance - Vehicles 2,188 2,525 3,500 3,500 0 44022 Safety Equipment 348 330 1,000 400 0 44099 Other Parts/Materials 2,524 1,783 2,500 2,500 0 Subtotal - Commodities 8,197 8,371 11,800 10,100 0

Other Expenses 49004 Conferences/Meetings 0 0 250 100 0 49099 Miscellaneous 0 302 250 250 0 Subtotal - Other Expenditures 0 302 500 350 0

TOTAL EXPENSES 349,396 339,637 416,320 352,536 0

191 Water/Sewer Fund – Storm Sewer Maintenance Division

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Seasonal 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this division.

The employees that were previously budgeted out of this department were moved to the Public Utilities Division.

Narrative

The Storm Sewer Maintenance Division is under the supervision of the Utilities Division in the Water/Sewer Fund. The primary function of the Utilities Division is to operate and repair all Water, Storm Sewer and Sanitary conveyance systems within the City. Storm Sewer Division Staff consists of one Supervisor, a Senior Heavy Equipment Operator and a Maintenance Worker II.

Budget Summary

The budget for this department was transferred to the Utilities Division beginning in FY 2019, as the same employees performed the work within each division. This consolidation will make it easier to track their budget and workflows.

Expenditures by type

192 Storm Sewer Maintenance Division Water Fund: 066 Department: 490

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

Contractual Services 42001 Telephone/Alarm 0 630 0 945 0 42011 Maintenance - Buildings 0 0 0 0 0 42015 Maintenance - Other Equip 295 0 200 200 0 42017 Maintenance - Vehicles 30 0 0 0 0 42045 Utility Locates 2,829 5,740 3,000 3,000 0 42090 Dues and Subscriptions 1 1,000 1,000 1,000 1,000 0 Subtotal - Contractual Services 4,154 7,370 4,200 5,145 0

Commodities 44001 Gasoline 900 1,321 1,650 1,650 0 44015 Maintenance - Other Equip 0 0 500 500 0 44017 Maintenance - Vehicles 724 1,024 1,500 1,500 0 44018 Maintenance-Storm Sewers 8,869 7,425 12,000 9,000 0 44022 Safety Equipment (312) 0 500 250 0 44051 Electric Utilities 725 720 700 700 0 44099 Other Parts/Materials 197 41 500 300 0 Subtotal - Commodities 11,102 10,531 17,350 13,900 0

Capital Outlay 46002 Other Equipment 0 3,955 2,000 1,368 0 Subtotal - Capital Outlay 0 3,955 2,000 1,368 0

TOTAL EXPENDITURES 15,256 21,856 23,550 20,413 0

1 - NPDES annual permit

193 Police Pension Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Police Pension Fund is a pension trust fund established to account for pensions paid for police officers. The Police Pension Fund revenues consist of property taxes, contributions from participants based on a percentage of wages established by the state and investment earnings.

Budget Summary

The budget level of funding allows the Police Pension Fund to operate in FY 2019 the same as it did in FY 2018.

Funding levels are set by actuarial study and are analyzed every year. The Pension Board is requesting funding in the amount of $1,300,127 for FY 2019.

Expenditures by type

194 POLICE PENSION FUND Fund: 086

4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Contributions 31155 Real Estate Taxes 442,116 458,504 461,714 461,714 464,946 39010 Add'l Contribution from City 581,844 622,796 719,440 719,440 835,181 39510 Participants Contributions 332,138 320,719 332,197 303,545 318,723 Subtotal - Contributions 1,356,098 1,402,019 1,513,351 1,484,699 1,618,850

Investment Income 31310 Interest on Investments 574,800 480,520 402,089 423,364 450,000 38310 Unrealized Gain/Loss on Invest. (884,656) 1,688,657 1,302,641 2,598,330 1,354,497 39999 Miscellaneous 3,391 710 0 0 0 Subtotal - Investment Income (306,465) 2,169,886 1,704,730 3,021,694 1,804,497

TOTAL - REVENUE 1,049,633 3,571,905 3,218,081 4,506,393 3,423,347

EXPENSES

Contractual Services 42034 Professional Services 26,605 32,751 40,000 47,392 50,000 44060 Investment Expense 52,014 69,064 100,000 87,517 100,000 Subtotal - Contractual Services 78,619 101,815 140,000 134,909 150,000

Other Expenditures 49051 Benefit Payments 1,163,299 1,238,569 1,331,000 1,483,397 1,632,000 49099 Miscellaneous 12,281 13,483 15,000 12,186 13,000 Subtotal - Other Expenditures 1,175,580 1,252,052 1,346,000 1,495,583 1,645,000

TOTAL EXPENSES 1,254,199 1,353,867 1,486,000 1,630,492 1,795,000

Fund Surplus (Deficit) (204,566) 2,218,038 1,732,081 2,875,901 1,628,347 Net Assets, Beginning 21,843,912 21,639,346 23,857,384 23,857,384 26,733,285 Net Assets, Ending 21,639,346 23,857,384 25,589,465 26,733,285 28,361,632

195 Special Service Area Fund

Personnel Schedule

FY 2017 FY 2018 FY 2019

Full time 0.00 0.00 0.00 Part time 0.00 0.00 0.00

Total fte 0.00 0.00 0.00

No employees are budgeted out of this fund.

Narrative

The Special Service Area Fund is an agency fund established to account for the bond proceeds, construction costs and subsequent property tax levy collections associated with paying the debt service of the bonds associated with the Special Service Area itself.

Budget Summary

The budget level of funding allows the Special Service Area Fund to operate the same in FY 2019 as it did in FY 2018.

The Special Service Area Fund serves as both the project fund and debt service fund. Special Service Areas 12, 13 and 14 were refinanced in FY2015, which resulted in lower principal and interest costs for the remainder of the repayment schedule.

Active Service Areas are 11, 12, 13, and 14. All are debt service only.

Expenditures by type

196 SPECIAL SERVICE AREA FUND Fund: 092 4/30/2016 4/30/2017 4/30/2018 4/30/2018 4/30/2019 Account # Description Actual Actual Budget Projected Proposed

REVENUES

Taxes 31171 R.E. Tax - SSA #11 13,165 13,138 13,050 13,184 13,050 31172 R.E. Tax - SSA #12 185,545 201,484 192,000 193,951 198,500 31173 R.E. Tax - SSA #13 289,227 283,369 283,500 284,445 287,500 31174 R.E. Tax - SSA #14 165,906 164,324 173,000 175,716 175,000 Subtotal - Taxes 653,842 662,315 661,550 667,296 674,050

Investment Income 31316 Interest - SSA #8 10 4 4 4 5 31318 Interest - SSA #11 1 1 1 1 1 31319 Interest - SSA #12 98 163 200 750 825 31320 Interest - SSA #13 162 248 250 1,125 1,200 31321 Interest - SSA #14 87 132 200 675 750 Subtotal - Investment Income 358 549 655 2,555 2,781

TOTAL REVENUE 654,200 662,863 662,205 669,851 676,831

EXPENSES

Principal Payments 45011 Principal Pmt - SSA #11 9,400 9,900 10,500 10,500 11,100 45012 Principal Pmt - SSA #12 145,000 155,000 155,000 155,000 165,000 45013 Principal Pmt - SSA #13 225,000 225,000 230,000 230,000 240,000 45014 Principal Pmt - SSA #14 130,000 130,000 140,000 140,000 145,000 Subtotal - Principal Payments 509,400 519,900 535,500 535,500 561,100

Interest Payments 47001 Escrow Agent Fees 1,425 1,425 1,425 1,425 1,425 47011 Interest - SSA #11 3,634 3,108 2,554 2,554 1,966 47012 Interest - SSA #12 43,015 40,115 37,015 37,015 33,140 47013 Interest - SSA #13 62,523 58,023 53,523 53,523 47,773 47014 Interest - SSA #14 38,430 35,830 33,230 33,230 29,730 Subtotal - Interest Payments 149,027 138,501 127,747 127,747 114,034

TOTAL EXPENSES 658,427 658,401 663,247 663,247 675,134

Fund Surplus (Deficit) (4,227) 4,463 (1,042) 6,604 1,697 Fund Balance - Beginning 45,455 41,228 45,691 44,649 51,253 Fund Balance - Ending 41,228 45,691 44,649 51,253 52,950

197 Department Directory

Fund Department/Division Number Name

General 411 Administration 415 City Clerk 422 Community Development 430 Information Technology * 433 Finance 444 Legal 466 Police 477 Board of Fire & Police 485 Engineering * 487 Public Works Administration 488 Streets Division 489 Vehicle Maintenance Division 499 Central Services

Water 412 Public Utilities Division 420 Wastewater Division 489 Plant Maintenance Division * 490 Storm Sewer Maintenance Division *

* - Department currently inactive

198 Account Listing - Revenues

Object Description

31100 Property Tax - Audit 31110 Property Tax - Corporate 31120 Property Tax - FICA 31130 Property Tax - IMRF 31140 Property Tax - Insurance 31150 Property Tax - Police Pension 31155 Property Tax - Current 31160 Property Tax - Prior Years 31165 Property Tax - Police Pen PY 31171 R.E. Taxes - SSA #11 Debt 31172 R.E. Taxes - SSA #12 Debt 31173 R.E. Taxes - SSA #13 Debt 31174 R.E. Taxes - SSA #14 Debt 31210 Mobile Home 31301 From IEPA 31302 From FEMA 31303 From DuPage County 31304 From IDOT 31305 From Metra 31306 From Village of Itasca 31307 From DuPage FPD 31308 From Addison Township 31309 DCEO Grant 31310 Interest Income 31316 Interest Income - SSA # 8 31318 Interest Income - SSA # 11 31319 Interest Income - SSA # 12 31320 Interest Income - SSA # 13 31321 Interest Income - SSA # 14 31350 Dividend Income 31499 Proceeds from Sale of CA 31860 Income Treasury Bills 31861 Income Treasury Notes 31862 Income Treasury Bonds 31863 Income Farm Banks 31864 Income Fed Home Loan Mtg Corp 31865 Income Federal Home Loan Bank 31866 Income Fed Nation Mtg Assoc 31867 Income Stock Equities 31868 Income Mutual Funds 31869 Income Other U.S. Agencies 31999 IPBC Interest

199 Object Description

32015 Motor Fuel Tax Allotments 32020 Personal Property Replacement 32030 Hotel/Motel Tax 32035 Harris Bank 32040 Income Tax 32050 Sales Tax 32055 Non-Home Rule Sales Tax 32060 Pull Tabs & Jar Games 32080 Use Tax 32090 Auto Rental 32210 Cable TV Franchise Fees 32270 Telecommunications Tax 32280 Utility Tax 32290 Right-of-Way Usage Fees 32295 Electric Aggregation 33010 Wood Dale Fire Dist. 33110 Sale Of Water 33220 Sale Of Water Meters 34010 Building Permits 34030 Electrical Permits 34040 Occupancy Permits 34050 Parking Permits 34060 Plumbing Permits 34065 Bicycle Locker Rental Revenues 34210 Plan Review Fees 34230 Inspection Fees 34240 Re-Inspection Fees 34250 Elevator Inspection Fees 34270 Roofing Permits 34290 Rental Housing Inspection Fees 34300 Miscellaneous Building Fees 34310 CD Adjudication 34320 Storm Water Mgmt Fee 34410 Water Connection Fees 34415 Sewer Connection Fees 34420 Hook-up/Tap-on Fees 34440 Hydrant Meter Rental 34450 Contractor Registration 34610 Sanitation Service 34620 Sewer Service Fees 34630 Recycling Bin 34640 Refuse Containers 34650 U/B Penalty 34660 U/B Senior Discount (Contra) 34665 Turn on/off fees 34670 Posting Fee 34710 Discharge Permits 34810 Daily Parking Fees 34820 Commuter Lot Debit Cards

200 Object Description

35010 Business Licenses 35020 Liquor Licenses 35030 Vehicle Licenses 35050 Business License Penalties 35110 Vending Licenses 36010 Court Fines 36020 Parking Fines 36030 Police Fines 36040 Stray Animal Fines 36050 Liquor License Fines 36060 Reimbursement - Police Service 36070 Court Supervision 36075 E-Ticketing Fee 36080 Admin Fee - Impounded Vehicles 36085 Admin Fee - FTA Booking 36090 DUI Tech Fund Fees 37080 Tower Rent/Lease Fee 37090 Tobacco Enforcement Grant 37155 IDOT Traffic Enforcement Grant 37160 Bullet Proof Vest Grant 37225 Impact Donations 37250 Developer Contributions 38001 Transfer From General Fund 38002 Transfer From Road & Bridge 38009 Transfer From Tourism Fund 38041 Transfer from Capital Projects 38045 Transfer from Land Acquisition 38046 Transfer from Economic Develop 38061 Transfer From Commuter Parking 38062 Transfer From Sanitation Fund 38066 Transfer from Water Fund 38092 Transfer From Special Service 38310 Unrealized G/L on Investment 38311 Unrealized G/L on Stock Equity 38312 Unrealized G/L on Mutual Funds

201 Object Description

39005 Capital Lease Proceeds 39010 Additional Contribution - COWD 39020 Bond Forfeitures 39030 Employee Health Care Contribution 39040 Miscellaneous Inspection Fees 39090 Seizure Monies 39091 Forfeited Funds 39095 Georgetown Permits 39110 Other Police Revenue 39120 Over Weight Permit Fees 39130 Park District Bank Runs 39140 Trax-Guard 39150 Senior Bus Fees 39170 Alarm Fees 39200 DUMEG Receipts 39250 Contrib. from Property Owners 39260 Additions - General Government 39261 Additions - Public Safety 39262 Additions - Highways & Streets 39263 Additions - Recreation 39264 Additions - Recreation 39360 Corporate Donations 39370 Vendor Booths 39400 Special Event Collections 39405 Prairie Fest Revenue 39510 Participant Contributions 39715 IDOT Traffic Enforcement Grant 39717 IEMA Grant 39718 911 License Plate Grant 39719 Police - In Car 39720 IEPA Grant 39750 Salt Creek Bridge 39880 Auction Proceeds 39906 Sale Of Computers 39980 Nordcat Distribution 39996 Rent 39997 Metra Depot Coffee Shop Rent 39999 Miscellaneous Revenue

202 Account Listing - Expenditures

Object Description

Personnel

40101 Salaries 40102 Overtime Pay 40103 System Rounds 40104 Stand-By Pay 40105 Part-time Employment 40106 Seasonal Employment 40107 Leave Time Buy-Back 40108 Longevity Pay 40110 Elected Officials 40111 Health Care 40112 Disability Pay / Wages 40115 Auto Allowance 40116 Deferred Compensation 40166 Stipends 40999 ERI Payoff

Payroll Taxes/Pension

41101 FICA Expense 41102 IMRF Expense

Contractual Services

42001 Telephone/Alarm Line 42003 Communications 42005 Printing 42010 Maintenance - Street Lights 42011 Maintenance - Building/Grounds 42012 Maintenance - Lift Stations 42014 Maintenance - Office Equipment 42015 Maintenance - Other Equipment 42017 Maintenance - Vehicles 42018 Maintenance - Sanitary Sewer 42019 Maintenance Agreements 42020 Maintenance - Lift Stations 42021 Maintenance Equipment Dist. 42022 Equipment Rental 42023 Property Rental 42028 Emergency Services 42030 IT Professional Services

203 Object Description

42031 Auditing Services 42032 Data Processing Service 42033 Laboratory Services 42034 Professional Services 42036 Community Services 42037 Township Social Services 42038 Public Transportation 42039 Fire Inspection 42040 Traffic Signal/Traffic Control 42042 Demolition Fees 42043 Insurance Premiums 42044 Claims Settlement 42045 Utility Locates 42046 Forestry Program 42047 Mosquito Abatement 42048 Animal Control 42049 Gypsy Moth Spraying 42050 Engineering Services 42051 Business Licenses 42052 IEPA Permit Fees 42053 Scavenger Service 42054 Dump Fees 42055 Yard Waste Service 42056 Stream bank/steetscape 42058 Recycling Service 42059 Industrial Pretreatment 42060 Sidewalk Maintenance 42061 Health Insurance 42062 Legal - General Fund 42063 Legal - Litigation 42064 Legal - Prosecution 42067 Legal - Labor 42068 Legal - Settlement 42080 Intersection Feasibility Eng. 42082 Pavement Striping 42084 Road Resurfacing/Repairs 42085 Tuition Reimbursement 42086 Publish Legal Notice 42087 Recording Fees 42088 Employee Development 42089 Education And Training 42090 Dues And Subscriptions 42091 Dues And Subscriptions - Admin 42092 Dues And Subscriptions - Legis 42093 Cops Administration 42094 Red Light Violations 42095 Employee Recruitment 42096 Candidate Medical Exams

204 Object Description

42097 Unemployment Compensation 42101 Real Estate Taxes 42103 Parkway Tree Replacement 42113 Maintenance - Water Mains 42118 Maintenance - Water Meters 42213 Maintenance - Sewer Mains

Commodities

44001 Gasoline 44002 Postage 44003 Books And Publications 44011 Maintenance - Building/Grounds 44012 Maintenance - Lift Stations 44013 Maintenance - Water Mains 44014 Maintenance - Sewer Mains 44015 Maintenance - Other Equipment 44016 Maintenance - Facility 44017 Maintenance - Vehicles 44018 Maintenance - Storm Sewers 44021 Uniforms 44022 Safety Equipment 44028 Emergency Services 44029 Copy Supplies 44031 Office Supplies 44032 Photo Supplies 44036 Community Services 44039 Detective Expense 44041 Investigative Supplies 44042 Ammunition/Gun Range 44043 Prisoner Food 44049 Canine Unit 44051 Electric Utilities 44052 Natural Gas Utilities 44053 DPWC Water Purchase 44055 Industrial Pretreatment 44060 Investment Expense 44061 Laboratory Supplies 44062 Plant Supplies 44063 Chemical Supplies 44071 Water Tap Supplies 44072 Water Meters 44073 Water Meter Parts 44082 Paving Surface/Repair 44083 Snow & Ice Control 44099 Other Parts And Materials 44640 Refuse Containers

205 Object Description

Bond Principal

45011 Principal - SSA # 11 45012 Principal - SSA # 12 45013 Principal - SSA # 13 45014 Principal - SSA # 14 45269 Principal - Series 2012 A

Capital Outlay

46001 Office Equipment 46002 Other Equipment 46011 Motor Vehicles 46012 Police Equipment 46012 Construction - SSA # 12 46013 Construction - SSA # 13 46014 Construction - SSA # 14 46021 Improvements 46023 Metra Depot Improvements 46030 IT Equipment 46031 Street Improvement Program 46032 Sidewalk/Curb Improvements 46033 Bridge Improvements 46034 Storm Sewer 46035 Alleys 46036 PW Building Improvements 46037 City Hall Improvements 46038 Plant Maintenance 46039 Police Department Improvements 46040 Purchase of Property 46041 Forestry 46042 GIS 46043 Information Technology 46044 Decorative Street Lights 46045 Sewer 46046 Water 46047 Wastewater 46048 Plant Maintenance 46049 Decorative Retaining Wall 46051 Public Safety 46052 Metra Lot 46053 Standard Street Lights

206 Object Description

46054 Dirt Stock Pile (DSP) 46055 Salt Dome 46056 Strategic Plan 46057 Sign Project 46058 Façade Program 46059 Salk Creek Trail 46060 Downtown Master Plan 46061 PW Site Assessment 46062 LED Lighting Conversion 46063 Elgin O'Hare Project 46064 Crossing Safety Improvements 46094 Pedestrian Bridge 46097 Improvements 46125 Interoperable Radio System 46269 Wastewater Treatment Plant Project

Bond Interest

47001 Escrow Agent Fees 47011 Interest - SSA # 11 47012 Interest - SSA # 12 47013 Interest - SSA # 13 47014 Interest - SSA # 14 47077 Water Commission Debt Service 47269 Interest - 2012 Series A

Interfund Transfer

48001 Transfer To General Fund 48041 Transfer To Capital Projects 48042 Transfer To Equipment Replacement 48043 Transfer To Information Techno 48065 Transfer to Water/Sewer CIP

207 Object Description

Miscellaneous

49001 Court Mileage Reimbursement 49003 Business Expenses 49004 Conferences/Meetings 49005 Conferences/Meetings - Admin 49006 Conferences/Meetings - Legis 49007 Dist. 7 After School Program 49022 DuPage Children Center 49025 Convention/Visitor Bureau 49032 Wood Dale Historical Society 49033 Veteran Memorial 49036 Community Events 49037 Landscape Improvements 49040 Student Essay Contest 49041 Employee Recognition 49043 Safety Program 49044 Testing Program 49045 Ornamental Lighting 49046 Fitness Program 49047 Accreditation 49048 Wellness Program 49051 Benefit Payments 49054 Termination Payments 49056 Thorndale Corridor 49060 Investment Expense 49070 Community Donations 49085 Generator Grant Program 49086 Police Pension Contribution 49090 Clean Air Counts 49092 Depreciation Expense 49094 Seasonal Decorations 49095 Loss on disposal of assets 49099 Miscellaneous 49100 Credit Card Processing Fees 49715 IDOT Traffic Enforcement Grant 49718 911 License Plate Grant 49719 Police - In Car 49720 IEPA Grant 49750 Salt Creek Bridge

208 Police Department Grant information

Received and spent 1998 - 2016

Year(s) Grant Title Amount Spent Remaining 1998 -2003 IL Commerce Commission/US DOT $ 340,000 $ 340,000 $ - 1999 - 2003 Juvenile Accountability Incentive Block Grant $ 405,000 $ 405,000 $ - 1999 - 2015 US Detent of Justice - Bulletproof Vest $ 35,997 $ 35,997 $ - 2000 - 2003 COPS Fast Grant - School Resource Officer $ 125,000 $ 125,000 $ - 2000 - 2016 IDOT Traffic Enforcement Grants $ 251,942 $ 251,942 $ - 2000 - 2016 IL Liquor Commission Tobacco Compliance $ 33,870 $ 33,870 $ - 2003 IL Criminal Justice Authority - In-car video $ 20,000 $ 20,000 $ - 2003 - 2013 IEMA - Citizen Corp Grant $ 74,658 $ 74,658 $ - 2004 IL Criminal Justice Authority - Mobile Computers $ 25,040 $ 25,040 $ - 2004 IL Criminal Justice Authority - Livescan $ 20,930 $ 20,930 $ - 2006 US Dept. Homeland Security - Thermal Imager $ 15,000 $ 15,000 $ - 2006 IL Criminal Justice Authority - Mobile Computers $ 8,300 $ 8,300 $ - 2008 - 2009 Target - National Night Out $ 1,500 $ 1,500 $ - Total $ 1,357,237 $ 1,357,237 $ -

Received and still open 1998 - 2014

2009 Target - Investigative Equipment $ 1,500 $ 1,008 $ 492 2009 Milk-Bone - K9 Heroes $ 5,000 $ 4,951 $ 49 2014 Petland Donation $ 100 $ - $ 100 Total $ 6,600 $ 5,959 $ 641

Received FY 2017

2017 IL Liquor Commission Tobacco Compliance $ 4,950 $ 4,950 $ - 2017 US Detent of Justice - Bulletproof Vest $ - $ - $ - 2017 IDOT Traffic Enforcement Grants $ 72,284 $ 72,284 $ - Total $ 77,234 $ 77,234 $ -

Total all Police Department Grants $ 1,441,071 $ 1,440,430 $ 641

FY 2016 Grant payouts were not released due to ongoing State Budget impasse

209 Other Grant information Received and spent 2002 - 2012

Year(s) Grant Title Amount Spent Remaining Various IL Tomorrow Grants $ 63,000 $ 63,000 $ - 2002 IDOT - Phase 1 Grade Separation $ 1,000,000 $ 1,000,000 $ - 2002 Metra - Phase 1 Grade Separation $ 1,000,000 $ 1,000,000 $ - 2008 Salt Creek Bridge Grant $ 75,000 $ 75,000 $ - 2009 FAA- Thorndale Corridor Study $ 143,380 $ 143,380 $ - 2009 Stormwater - Reservoir $ 10,000 $ 10,000 $ - 2010 Capital Project Grant - Rep. Reboletti $ 100,000 $ 100,000 $ - 2010 Capital Project Grant - Sen. Pankau $ 250,000 $ 250,000 $ - 2012 DCEO - Street Lighting 2 $ 88,739 $ 88,739 $ - 2012 DCEO - Metra Lighting 3 $ 5,164 $ 5,164 $ - 2012 DCEO - City Hall/PW Lighting 4 $ 68,899 $ 68,899 $ - 2012 DCEO - Energy Efficiency 5 $ 71,444 $ 71,444 $ - 2013 TCM - Pedestrian improvements 6 $ 498,400 $ 498,400 $ - 2016 CDBG - Mill Road $ 400,000 $ 400,000 $ - 2016 STP - Mill Road $ 400,000 $ 400,000 $ - Total $ 4,174,026 $ 4,174,026 $ -

Received and still open 2002 - 2011 2016 - 2017 IPRF - Safety Grant $ 14,982 $ 7,821 $ 7,161 Total $ 14,982 $ 7,821 $ 7,161

Approved, but not yet received ^

2002 SAFETEA-LU - Project No. 1149 (plus State match) 1 $ 11,440,000 $ 7,661,621 $ 3,778,379 2008 Consolidated Appropriations Ace (H.R. 2764) $ 480,000 $ - $ 480,000 2011 FY 2011 - 2016 Surface Transportation Program $ 3,430,000 $ 1,155,100 $ 2,274,900 2014 Metra Constant Warning Timer(s) $ 590,000 $ - $ 590,000 2014 Metra Platform Gates $ 500,000 $ - $ 500,000 Total $ 16,440,000 $ 8,816,721 $ 7,623,279

Total all Other Grants $ 20,629,008 $ 12,998,568 $ 7,630,440

1 - State match could be between $2,288,000 and $2,860,000 2 - Total cost to the City of $223,150 3 - Total cost to the City of $130,865 4 - Total cost to the City of approximately $92K. Grant amount may go up if we qualify for "sweet deal" funds 5 - Total cost to the City for the Aeration System Upgrade is $257,782 6 - Total project cost of $712,000. TCM funding covers 70%, the remaining 30% is paid by the City. Project completed in FY 2016. ^ - Intersection project ongoing, final costs and grant allocations to be determined at the end. 210 CITY OF WOOD DALE, ILLINOIS

Sales Tax Collected by Category

Last Ten Calendar Years

2017 2016 2015 % Change % Change From From Prior Prior Amount Year Amount Year Amount

General Merchandise N/A -100.0% N/A -100.0% N/A

Food - -100.0% 379,868 -10.5% 424,376

Drinking and Eating Places - -100.0% 408,522 -9.8% 452,697

Apparel - - - - -

Furniture and H.H. and Radio - -100.0% 280,521 33.4% 210,219

Lumber, Building, Hardware - -100.0% 314,772 -15.9% 374,154

Automobile and Filling Stations - -100.0% 772,548 1.2% 763,151

Drugs and Miscellaneous Retail - -100.0% 833,479 -11.9% 946,026

Agriculture and All Others - -100.0% 2,041,440 1.0% 2,021,752

Manufacturers - -100.0% 220,224 11.7% 197,207

$ - -100.0% $ 5,251,375 -2.6% $ 5,389,582

City Direct Sales Tax Rate 2.00% 2.00% 2.00%

Data Source

Illinois Department of Revenue

211 2015 2014 2013 2012 % Change % Change % Change % Change From From From From Prior Prior Prior Prior Year Amount Year Amount Year Amount Year

-100.0% N/A -100.0% N/A -100.0% $ 557,301 1.3%

-2.8% 436,606 -10.2% 486,105 13.4% 428,710 1.9%

5.5% 429,233 1.3% 423,599 4.2% 406,687 5.0%

- - - N/A - - 0.0%

-10.5% 234,792 -5.6% 248,813 29.8% 191,680 -7.7%

2.1% 366,459 31.0% 279,806 26.3% 221,607 10.8%

-22.5% 985,077 -0.1% 985,596 -16.8% 1,184,130 2.8%

28.5% 736,250 9.5% 672,181 2.8% 653,960 2.3%

7.5% 1,880,533 14.1% 1,647,746 6.2% 1,551,109 -0.1%

5.5% 186,912 12.0% 166,924 14.9% 145,246 14.4%

2.5% $ 5,255,862 7.0% $ 4,910,769 -8.0% $ 5,340,429 2.0%

2.00% 2.00% 2.00%

212 2011 2010 2009 2008 % Change % Change % Change % Change From From From From Prior Prior Prior Prior Amount Year Amount Year Amount Year Amount Year

$ 550,271 4.8% $ 525,234 9.7% $ 478,706 -3.0% $ 493,736 19.7%

420,821 1.8% 413,406 10.2% 375,123 -10.2% 417,692 1.9%

387,248 0.9% 383,735 -2.8% 394,711 1.8% 387,882 38.1%

- -100.0% 546 -70.5% 1,850 3461.3% 52 -99.5%

207,749 67.8% 123,825 7.1% 115,625 -15.1% 136,156 57.6%

200,018 2.4% 195,250 11.3% 175,412 -35.9% 273,697 20.5%

1,152,383 84.1% 625,834 39.7% 447,884 -32.3% 661,147 46.8%

638,974 0.5% 635,888 -2.8% 653,990 18.0% 554,349 24.7%

1,553,092 -3.1% 1,602,531 -3.2% 1,656,361 -11.4% 1,868,865 35.2%

127,000 -43.7% 225,600 -4.3% 235,707 -24.4% 311,766 29.0%

$ 5,237,557 10.7% $ 4,731,849 4.3% $ 4,535,369 -11.2% $ 5,105,343 29.4%

2.00% 2.00% 2.00% 2.00%

213 2007 2006 2005 % Change % Change % Change From From From Prior Prior Prior Amount Year Amount Year Amount Year

412,321 48.3% 278,125 -0.6% 279,747 -4.3%

409,895 17.5% 348,797 1.8% 342,496 1.0%

280,867 46.3% 191,967 3.1% 186,256 5.9%

10,672 5.3% 10,138 0.4% 10,094 -3.0%

86,376 35.7% 63,660 -2.6% 65,377 -63.1%

227,107 9.4% 207,644 -3.6% 215,339 -1.1%

450,335 67.3% 269,170 2.7% 262,202 19.1%

444,651 44.7% 307,346 22.2% 251,426 5.8%

1,381,899 33.9% 1,031,986 -8.5% 1,127,552 -10.3%

241,638 55.1% 155,777 12.7% 138,260 -5.2%

3,945,761 37.7% 2,864,610 -0.5% 2,878,749 -6.3%

2.00% 1.00% 1.00%

214 CITY OF WOOD DALE, ILLINOIS

Equalized Assessed Value and Estimated Actual Value of Taxable Property

Last Ten Calendar Years

Residential Farm Commercial

Tax % of Total % of Total % of Total Levy Assessed Assessed Assessed Year Amount Value Amount Value Amount Value

2016 307,349,058 58.8% - 0.0000% 43,402,330 8.3% 2015 283,139,720 57.7% - 0.0000% 41,347,910 8.4% 2014 278,888,995 57.4% - 0.0000% 40,971,200 8.4% 2013 284,787,193 57.7% - 0.0000% 42,069,311 8.5% 2012 306,944,090 58.0% - 0.0000% 44,830,012 8.5% 2011 351,716,548 59.4% - 0.0000% 48,696,940 8.2% 2010 412,175,765 62.4% 403 0.0001% 50,522,915 7.6% 2009 453,626,244 62.1% 366 0.0001% 55,496,088 7.6% 2008 446,252,165 61.3% 333 0.0000% 57,353,336 7.9%

Data Source

Du Page County Assessor's Office and City Records

215 Industrial

% of Total Equalized Ratio of Equalized Estimated Total Assessed Assessed Assessed value to Actual Direct Amount Value Value Estimated Actual Value Value Tax Rate

172,116,348 32.9% 522,867,736 33.33% 1,568,760,084 0.5770 166,579,130 33.9% 491,066,760 33.33% 1,473,347,615 0.6093 165,588,040 34.1% 485,448,235 33.33% 1,456,490,354 0.6107 166,914,340 33.8% 493,770,844 33.33% 1,481,460,678 0.5909 177,770,240 33.6% 529,544,342 33.33% 1,588,648,912 0.5405 191,893,160 32.4% 592,306,648 33.33% 1,776,937,713 0.4677 197,780,110 29.9% 660,479,193 33.33% 1,981,457,394 0.4125 221,459,210 30.3% 730,581,908 33.33% 2,191,767,642 0.3621 224,406,440 30.8% 728,012,274 33.33% 2,184,058,663 0.3610

216 CITY OF WOOD DALE, ILLINOIS

Property Tax Rates - Direct and Overlapping Government

Last Ten Levy Years

Tax Levy Year 2017 2016 2015 2014

Tax Rates*

DIRECT City of Wood Dale Corporate 0.298 0.3099 0.3274 0.3282 Bond & Interest - - - - IMRF 0.0432 0.0449 0.0474 0.0475 Police Pension 0.0852 0.0886 0.0935 0.0937 Audit 0.0056 0.0058 0.0061 0.0061 Tort Judgements/Liab 0.0412 0.0428 0.0451 0.0452 Social Security 0.0818 0.0850 0.0898 0.0900 Total City Direct Rate 0.5550 0.5770 0.6093 0.6107

OVERLAPPING Addison Fire Protection District 1.0093 1.0511 1.1240 1.1221 Addison Park District 0.4199 0.4435 0.4720 0.4800 Addison Township 0.0646 0.0676 0.0717 0.0738 Bensenville Library District 0.2381 0.2480 0.2644 0.2662 Bensenville Park District 0.4758 0.4932 0.5232 0.5179 DuPage County 0.1749 0.1848 0.1971 0.2057 DuPage County Airport Authority 0.0166 0.0176 0.0188 0.0196 DuPage County Forest Preserve District 0.1306 0.1514 0.1622 0.1691 Grade Schools District 2 4.0943 4.2774 4.5309 4.572 District 4 2.6807 2.8282 3.0240 3.0625 District 7 2.3200 2.3958 2.5181 2.5124 District 10 2.2590 2.3808 2.5037 2.6647 High Schools District 88 2.2462 2.3995 2.5477 2.5581 District 100 2.0849 2.1741 2.2934 2.3019 District 108 2.3489 2.4698 2.6236 2.7083 Itasca Fire Protection District 0.8277 0.8590 0.9019 0.9434 Itasca Park District 0.5097 0.5348 0.5581 0.5850 Jr. College District #502 0.2431 0.2626 0.2786 0.2975 Special Service #1 - - - - Special Service #2 - - - - Special Service #5 - - - - Special Service #6 - - - - Special Service #7 - - - - Special Service #8 - - - - Special Service #9 - - - - Special Service #11 5.1024 5.0977 5.0799 5.0902 Special Service #12 0.4305 0.4433 0.4762 0.4657 Special Service #13 0.4099 0.4045 0.4009 0.4051 Special Service #14 0.3127 0.3217 0.3255 0.3407 Wood Dale Fire Protection District 0.9263 0.9611 1.0137 1.0132 Wood Dale Library District 0.4733 0.4904 0.5165 0.5148 Wood Dale Park District 0.4673 0.4707 0.4957 0.4955

* Property tax rates are per $100 of assessed valuation.

Note: Due to the number of elementary and high school districts, the calculation of an aggregate property tax rate is not possible and is, therefore, not presented. Data Source Office of the County Clerk, DuPage County DuPage County Tax Bill - 2014

217 2013 2012 2011 2010 2009 2008

0.3177 0.2907 0.2517 0.2221 0.1951 0.1947 ------0.0459 0.0420 0.0363 0.0320 0.0281 0.0280 0.0906 0.0829 0.0717 0.0632 0.0555 0.0553 0.0059 0.0053 0.0045 0.0039 0.0034 0.0034 0.0437 0.0400 0.0346 0.0305 0.0267 0.0265 0.0871 0.0796 0.0689 0.0608 0.0533 0.0531 0.5909 0.5405 0.4677 0.4125 0.3621 0.3610

1.0583 0.9619 0.8274 0.7448 0.6614 0.6530 0.4659 0.4307 0.3747 0.3427 0.3092 0.3055 0.0713 0.0655 0.0570 0.0509 0.0446 0.0443 0.2564 0.2360 0.2038 0.1793 0.1566 0.1555 0.5097 0.4718 0.4128 0.3614 0.3117 0.3262 0.2040 0.1929 0.1773 0.1659 0.1554 0.1557 0.0178 0.0168 0.0169 0.0158 0.0148 0.0160 0.1657 0.1542 0.1414 0.1321 0.1217 0.1206

4.4252 4.0744 3.5405 3.1160 2.7529 2.7058 2.9650 2.7039 2.3227 2.0834 1.8423 1.8273 2.4504 2.2715 2.0067 1.8358 1.5489 1.5664 2.5368 2.3210 2.0486 1.7966 1.5888 1.5799

2.4373 2.1984 1.8332 1.6616 1.4795 1.4323 2.2320 2.0638 1.8069 1.6157 1.3993 1.3935 2.5755 2.3318 2.0220 1.8298 1.6350 1.6132 0.8973 0.8216 0.7236 0.6498 0.5751 0.5713 0.5626 0.5223 0.4678 0.4166 0.3735 0.3708 0.2956 0.2681 0.2495 0.2349 0.2127 0.1858 ------4.9878 4.6604 4.2046 4.2129 3.8012 3.8249 0.4800 0.4413 0.3986 0.3697 0.3331 0.3184 0.4132 0.3894 0.3738 0.3523 0.3151 0.3078 0.3771 0.3427 0.3065 0.3109 0.2630 0.2603 0.9812 0.8937 0.7729 0.6789 0.5915 0.5830 0.4983 0.4563 0.3960 0.3509 0.3081 0.3073 0.4852 0.4537 0.3995 0.3548 0.3031 0.3055

218 CITY OF WOOD DALE, ILLINOIS

Principal Property Taxpayers

Current Year and Ten Years Ago

2018 Percentage Equalized of Total Type of Assessed Assessed Taxpayers Business Value Valuation

AMB Partners II Local LP Real Estate Developer $ 20,195,890 3.63%

Hamilton Partners Real Property 10,731,020 1.93%

Videojet Technologies Industrial Ink Jet Printing 5,894,100 1.06%

Centerpoint Properties Real Estate Developer 5,323,700 0.96%

Freightliner Corp Auto Sales 4,361,580 0.78%

Nippon Express Manufacturing 4,121,570 0.74%

Prologis Real Property 4,106,180 0.74%

Orchard Lakes Apartments Apartment Complex 4,054,640 0.73%

UBS Realty Investors Real Property 3,890,460 0.70%

WMI Chicago II, LLC Real Property 3,847,190 0.69%

$ 66,526,330 11.96%

2017 Equalized Assessed Valuation = $555,945,717

2007 Equalized Assessed Valuation = $654,210,666

219 2008 Percentage Equalized of Total Type of Assessed Assessed Taxpayers Business Value Valuation

AMB Partners II Local LP Real Estate Developer $ 14,751,710 2.250%

Morgan Stanley - 37th Floor Real Estate Developer 8,737,400 1.340%

Videojet Technology Company 7,749,470 1.180%

Household Finance Corp. Financial Institution 7,511,910 1.150%

Albertson's Grocery Store 7,184,880 1.100%

Parkway Bank Financial Institution 5,293,340 0.810%

AAR Corp. Aircraft Components Mfr 5,153,570 0.790%

Freightliner Corp Auto Sales 4,537,420 0.690%

Michael Lewis Company Food Service 4,424,260 0.680%

GD Logistics Logistics 3,400,040 0.520%

$ 68,744,000 10.510%

220 CITY OF WOOD DALE, ILLINOIS

Revenue Capacity

Property Tax Levies and Collections

Last Ten Calendar Years

Tax Levy Year 2017 2016 2015 2014 2013 Fiscal Year Collected 2018 2017 2016 2015 2014

Equalized Assessed Valuation $ 555,945,717 $ 522,867,736 $ 491,066,760 $ 485,448,235 $ 493,770,844

Total City Tax Levy Extension 3,085,499 3,016,947 2,992,070 2,964,632 2,917,692

Total Tax Collections (2) 0 0 2,971,693 2,916,897 2,880,180

Percent of Total Tax Collections to Total Tax Levy Extension 0.00% 0.00% 99.32% 98.39% 98.71%

(1) Includes property taxes collected in the current year that may be attributable to prior years. These collections, if any, are immaterial as 99% or greater of the current year's tax levy has historically been collected during the respective fiscal year. Additionally, information to associate any non-current tax collections to a specific tax levy year is not readily available.

(2) 2015 Tax Levy to be collected in Fiscal Year 2017.

Property in the Village is reassessed each year. Property is assessed at 33% of actual value.

Data Sources:

City Records DuPage County Treasurer's Office

221 2012 2011 2010 2009 2008 2013 2012 2011 2010 2009

$ 529,544,342 $ 592,306,648 $ 660,479,183 $ 730,581,908 $ 728,012,274

2,862,187 2,770,218 2,724,477 2,645,437 2,628,124

2,851,303 2,759,058 2,713,718 2,635,202 2,604,752

99.62% 99.60% 99.61% 99.61% 99.11%

222 CITY OF WOOD DALE, ILLINOIS

Ratios of Outstanding Debt by Type

Last Ten Fiscal Years

Governmental Activities Business-Type Activities General General Total Percentage Fiscal Obligation Debt Capital Obligation IEPA Primary of Personal Per Year Bonds Certificates Leases Bonds Loan Government Income Capita

2018 - - - 8,440,000 19,510,835 27,950,835 7.11% 2,029.84

2017 - - - 8,845,000 20,439,890 29,284,890 7.45% 2,126.72

2016 - - - 9,235,000 21,334,311 30,569,311 7.77% 2,219.99

2015 - - - 9,610,000 18,684,617 28,294,617 7.37% 2,054.80

2014 - - - 9,970,000 4,103,771 14,073,771 3.59% 1,022.06

2013 - - - 9,995,000 - 9,995,000 2.51% 725.85

2012 - - - 9,995,000 - 9,995,000 2.56% 725.85

2011 ------0.00% -

2010 - - 19,518 - - 19,518 0.01% 1.41

2009 - - 117,030 - - 117,030 0.03% 8.45

Data Source

Office of the County Clerk City's Records

223 CITY OF WOOD DALE, ILLINOIS

Direct and Overlapping Bonded Debt

April 30, 2018

(2) Percentage (3) (1) of Debt Amount Gross Applicable of City's Governmental Unit Bonded Debt To City Share to Debt

Direct Debt City of Wood Dale $ - 100.00% -

Overlapping Debt DuPage County 156,575,000 1.450% 2,270,338 DuPage County Forest Preserve District 126,497,595 1.450% 1,834,215 DuPage Water Commission - 2.140% - Addison Fire Protection District - 0.000% - Itasca Park District 3,384,416 3.540% 119,808 Wood Dale Park District 1,618,684 78.750% 1,274,714 Bensenville Park District 5,650,000 11.270% 636,755 School Districts District #2 33,721,000 12.450% 4,198,265 District #4 10,955,000 3.490% 382,330 District #7 1,350,000 75.720% 1,022,220 District #10 10,490,000 4.330% 454,217 District #88 97,780,000 1.410% 1,378,698 District #100 11,030,000 41.200% 4,544,360 District #108 31,500,000 1.100% 346,500 Wood Dale Special Service Area #8 - 0.000% - Wood Dale Special Service Area #11 45,600 100.000% 45,600 Wood Dale Special Service Area #12 1,215,000 100.000% 1,215,000 Wood Dale Special Service Area #13 1,760,000 100.000% 1,760,000 Wood Dale Special Service Area #14 1,090,000 100.000% 1,090,000

Total Overlapping Debt 494,662,295 22,573,019

Total $ 494,662,295 22,573,019

(2) Determined by ratio of assessed value of property subject to taxation in overlapping unit to value of property subject to taxation in the City.

(3) Amount in Column (2) multiplied by Column (1).

(4) Itasca Park District did not respond in time for this report; their information is from the prior fiscal year.

Data Source Office of the DuPage County Clerk - Based Upon 2014 Valuations

224 CITY OF WOOD DALE, ILLINOIS

Demographic Statistics

Last Ten Calendar Years

(1) Per Equalized (2) Calendar (1) Capita Assessed Personal Unemployment Year Population Income Valuation Income Rate

2017 13,770 28,245 $ 555,945,717 388,933,650 4.95%

2016 13,770 27,967 $ 522,867,736 385,105,590 5.10%

2015 13,770 28,555 $ 491,066,760 393,202,350 4.80%

2014 13,770 27,883 $ 485,448,235 383,948,910 5.40%

2013 13,770 28,455 $ 493,770,844 391,825,350 7.40%

2012 13,770 28,909 $ 529,544,342 398,076,930 9.90%

2011 13,770 28,397 $ 592,306,648 391,026,690 8.90%

2010 13,770 25,190 $ 660,479,193 346,866,300 9.70%

2009 13,882 25,190 $ 730,581,908 349,687,580 10.60%

2008 13,855 27,965 $ 728,012,274 387,455,075 7.20%

Data Source

City Records and Office of the DuPage County Clerk (1) U.S. Department of Commerce, Bureau of the Census (2) Bureau of Labor Statistics

225 CITY OF WOOD DALE, ILLINOIS

Principal Employers

April 30, 2018

% of Total Taxpayers Rank Employees Population Product / Service

Videojet 1 532 3.86% Printing Solutions

Quest Diagnostics 2 439 3.19% Blood Test/Clinical Lab

Tempco Electric Heater 3 416 3.02% Manufacturer Electric Heaters

AAR Corporation 4 400 2.90% Aircraft Equipment

Power Solutions 5 327 2.37% Industrial Engines Manufactor

McMachinery System 6 300 2.18% Manufacturer

C.H. Robinson 7 280 2.03% Logistics

Option Care 8 200 1.45% Medical Billing Center

Amazon Fresh 9 200 1.45% Home Delivered Groceries

Top Golf 10 165 1.20% Entertainment & Event Venue

Information was not available for nine years ago.

Data Source

Office of the DuPage County Clerk

226 CITY OF WOOD DALE, ILLINOIS

Ten Largest Consumers - Waterworks and Sewerage Systems

April 30, 2018

Property Rank Total Consumption

Dominion Towers 1 5,307,000

WPS Wood Dale LLC 2 4,523,540

Tempco Electric Heater Corp 3 3,995,790

Brookwood Green Condo 4 3,866,884

Courtyard Chicago Wood Dale 5 3,216,945

Jewel-Osco Food Store 6 2,343,036

Quest Diagnostics 7 1,951,190

Whispering Oaks Unit Owners 8 1,884,588

Christy's Restaurant 9 1,823,235

Video Jet Technologies, Inc 10 1,777,510

Information was not available for nine years ago.

Data Source

Office of the DuPage County Clerk

227 CITY OF WOOD DALE, ILLINOIS

Capital Asset Statistics by Function/Program

Last Ten Calendar Years

Function/Program 2017 2016 2015 2014

Public Safety Police Stations 1 1 1 1

Public Works Buildings 4 4 4 4 Streets (Miles) 47 47 47 47 Sidewalks (Miles) 23.12 23.12 23.12 23.12 Street Lights 439 439 439 439

Water Water Mains (Miles) 75 75 75 75

Wastewater Sanitary Sewers (Miles) 68.5 68.5 68.5 68.5 Storm Sewers (Miles) 38 38 38 38

Data Source

City Capital Asset Records

228 2013 2012 2011 2010 2009 2008

1 1 1 1 1 1

4 3 3 3 3 3 47 47 47 47 47 47 23.12 23.12 23.12 23.12 22.12 21.7 439 439 439 438 436 436

75 75 75 75 75 75

68.5 68.5 68.5 68.5 68.5 68.5 38 38 38 38 38 38

229

Glossary of Terms

The Annual Budget and Capital Improvement Plan contain specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of the Annual Budget and Capital Improvement Plan document in understanding these terms, a glossary has been included in the document.

Accrual Basis - A basis of accounting in which revenues are recognized in the period in which they are earned and become measurable; expenses are recognized in the period incurred, if measurable.

Agency Fund - A fund established to account for assets held by the City as a collection of paying agent for individuals, private organizations, other governmental units or other funds.

Allotment – A designated amount of money that is automatically distributed.

Appropriation Ordinance - The official document adopted by the City Council to establish a legal limit of City expenditures or obligations for a specific time period.

Appropriations - A legal authorization made by the City Council which permits the City to incur obligations and to make expenditures for specific purposes.

Assessed Valuation - A percent of appraisal value assigned to real estate and certain personal property for use as a basis for levying property taxes. In the City of Wood Dale the assessed valuation is 33% of appraised value.

Assets - Property owned by a government which has a monetary value.

Assigned Fund Balance - This classification includes amounts that are “intended” for a specific purpose, but are neither restricted nor committed.

Balance Sheet - A financial statement that discloses the assets, liabilities, reserves and balances of a specific governmental fund as of a specific date.

Balanced Budget - A budget in which estimated revenues are equal to or greater than estimated expenditures.

Bond - A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large projects, such as buildings, streets and bridges.

Budget - A plan of financial operation embodying an estimate of proposed revenue and expenditures for a specific period of time (budget fiscal year).

230 Budget Adjustment - A legal procedure utilized by the City staff and City Council to revise the budget.

Budget Message - The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager.

Budgetary Control - The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.

Cable TV Franchise - Franchise tax levied on a cable television company.

Capital Assets - Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, and improvements other than buildings, machinery and equipment. The City has established a level of $5,000 for an item to be considered an asset; below $5,000, the item is considered to be an operating expense.

Capital Expenditures/Outlay - Expenditures which result in the acquisition of or addition to capital assets.

Capital Improvements Plan (CIP) - A plan for capital outlay to be incurred each year over a fixed number of years to meet the long-term capital needs of the City.

Capital Projects Fund - A fund used to account for the acquisition or construction of major governmental capital facilities, equipment, or other assets such as streets, sidewalks, or alleys.

Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased.

Cash Management - The management of the cash necessary to pay for government services, while investing temporary cash in excess of those services, in order to earn additional interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances.

Certificate of Deposit - A negotiable or non-negotiable receipt of monies deposited in a bank or financial institution for a specific period for a specified rate of interest.

Chart of Accounts - A listing of the asset, liability, equity, revenue and expenditure accounts that are used in the accounting, operations and budgeting processes.

Commodities - Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical condition, and which are generally of limited value and characterized by rapid depreciation.

231

Comprehensive Annual Financial Report (CAFR) - This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities and fund balance; and an operating statement that compares revenues and expenditures.

Contractual Services - Services provided by another individual (not on City payroll), agency, or private firm.

Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not anticipated.

Debt Service - The expenditure for principal and interest payments on loans, notes, and bonds.

Debt Service Fund - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest

Deficit - (1) The excess of an entity’s liabilities over its assets. (2) The excess of expenditures or expenses over revenues during a single accounting period.

Delinquent Taxes - Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached.

Department - A major administrative division of the City which indicates overall management responsibility for an operation or a group of related operations within a functional area.

Depreciation - Expiration in the service life of capital assets purchased within Governmental and Enterprise Funds, to account for wear and tear, deterioration, action of physical elements, inadequacy or obsolescence.

Disbursement - Payment for goods and services by cash or check.

Distinguished Budget Presentation Program - A voluntary program administered by the Government Finance Officers Association (GFOA) to encourage governments to publish efficiently organized and easily readable budget documents, providing peer recognition and technical assistance to the fiscal officers preparing them.

Division - a unit of an organization which reports to a department.

Enabling Legislation - Authorizes the government to assess, levy, charge, or otherwise mandate payment of resources and includes a legally enforceable requirement that those resources be used only for the specific purposes stipulated in the legislation.

Encumbrance - The commitment of budgeted funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure.

232 Enterprise Fund - A governmental accounting fund in which services provided are financed and operated similar to those of a private business—where the intent is that the costs (expenses, including depreciation or debt service payments) of providing goods and services be financed or recovered through user fees.

Estimated Revenue - The amount of projected revenue to be collected by the City during the fiscal year. The amount of revenue budgeted is the amount approved by the City Council.

Equalized Assessed Valuation - The value of properties within the City limits, at a ratio of 33% to the estimated actual value.

Expenditure - Decreases in net total assets. Expenses represent the total cost of operations during a period of time regardless of the timing of the related expenditures. Note: An encumbrance is not expenditure, but reserves funds to be expended.

Fiduciary Funds (Trust and Agency Funds) - These funds are used to account for assets held by the City in a trustee capacity for as agency for individuals, private organizations, other governments and/or other funds. These include Pension Trust and Agency Funds. Agency Funds are custodial in nature where the assets equal liabilities.

Financial Plan - A multi-year, long-range, approach to assessing the City’s revenue and expenditure needs which becomes the basis for formulating the annual budget which by law must be adopted. The plan is developed by utilizing existing policies, objectives, assumptions, and accepted benchmarks and activity measures.

Fiscal Year - The time period designated by the City signifying the beginning and ending period for recording financial transactions. The City of Wood Dale has specified May 1 to April 30 as its fiscal year.

Full Faith and Credit - A pledge of the general taxing power of government to repay debt obligations (typically used in reference to general obligation bonds).

Fund - A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.

Fund Balance – The difference between fund assets and fund liabilities in a governmental or trust fund. Changes in fund balances are the result of the difference of revenues to expenditures. When revenues exceed expenditures in a given period, fund balance increases and when expenditures exceed revenue, fund balance decreases.

Fund Type - In governmental accounting, all funds are classified into seven generic fund types: General, Special Revenue, Debt Service, Capital Projects, Enterprise, Internal Service, and Trust and Agency.

233 G

GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

General Fund - The fund used to account for all financial resources except those required to be accounted for in another fund.

General Obligation Bonds - Bonds that finance a variety of public projects such as streets, buildings, and improvements. These bonds are backed by the full faith and credit of the issuing government.

Government Finance Officers Association - The national GFOA of the United States and Canada, whose purpose is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and best practices and promoting their use through education, training, facilitation of member networking, and leadership.

Governmental Fund Type - One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category includes activities usually associated with a typical state or local government operation; composed of four types: general fund, special revenue fund, capital projects fund and debt service fund.

Governmental Funds - General, Special Revenue, Debt Service and Capital Project funds.

Grant - A contribution by a government or other organization to support a particular function. Grants may be classified as either categorical or block depending upon the amount of discretion allowed the grantee.

Infrastructure - The physical assets of the City (streets, water, sewer, and public buildings).

Interfund Transfers - Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.

Internal Service Fund - A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies.

Intergovernmental Revenue - Revenue received from or through the Federal, State, County, or other unit of government such as a Fire District, Library District, School District or another municipality.

Legal Debt Margin - The amount of debt that the City can legally issue. This is calculated by taking 2.875% of the assessed valuation of the properties located within the City.

Legal Enforceability – A government can be compelled by an external party to use resources created by enabling legislation only for the purposes specified by the legislation.

234 Levy - To impose taxes for the support of City activities.

Liability - Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date.

Long Term Debt - Debt with a maturity of more than one year after the date of issuance.

MGD – Million gallons per day.

Modified Accrual Basis - A basis of accounting in which revenues are recognized in the period they become available and measurable; expenditures are recognized in the period in which fund liability is incurred, if measurable.

Operating Budget - The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel.

Personnel Services - Costs related to compensating City employees, including salaries, wages and benefits.

Property Tax - Property taxes are levied on real property according to the property’s valuation and the tax rate.

Proprietary Funds - Activities found in this category are many times seen in the private sector and are operated in a manner similar to their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two fund types: enterprise funds and internal service funds.

235

Revenue - Funds that the City receives as income.

Revenue Bonds - This type of bond is backed only by revenues from a specific enterprise or project.

Special Revenue Fund - A fund created when the City receives revenue from a special source designated to be used for a specific purpose.

Special Service Area - A method used for the purpose of financing public improvements in a designated area. This is handled in the same manner as a Special Assessment Area, except that the individual owner’s portions are paid through an annual property tax levy.

Sludge - The end product left after wastewater has been treated to reclaim effluent.

Tax Levy - The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.

TIF - Acronym for Tax Increment Financing. This type of financing typically pays for infrastructure and capital improvements in a designated area or district. The difference in property tax revenues received in a base year versus the increased property taxes received in subsequent years after improvements are made, results in a property tax increment which is used to finance the improvements.

Unassigned Fund Balance - This classification is the residual amount for the General Fund that has not be assigned to other Funds and that have not been restricted, committed, or assigned.

Working Cash/Capital - The excess of current assets over total current liabilities.

236 Common Acronyms

APWA: American Public Works Association ASE: Automotive Service Excellence AWWA: American Water Works Association CAD: Computer Aided Dispatch, Computer Aided Design CAFR: Comprehensive Annual Financial Report CIP: Capital Improvements Plan CPA: Certified Public Accountant CPFO: Certified Public Finance Officer DAR: Dial a Ride DOT: Department of Transportation DMMC: DuPage Mayors and Managers Conference DUMEG : DuPage Metropolitan Enforcement Group EAP: Employee Assistance Program EAV: Equalized Assessed Valuation EMS: Emergency Medical Services EPA: Environmental Protection Agency FOIA: Freedom of Information Act FTE: Fulltime equivalent GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association HR: Human Resources IAA: Illinois Arborist Association IAMMA: Illinois Association of Municipal Management Assistants ICC: International Code Council ICMA: International City/County Management Association ICSC: International Council of Shopping Centers IDOT: Illinois Department of Transportation IEPA: Illinois Environment Protection Agency IGFOA: Illinois Government Finance Officers Association ILCMA: Illinois City/County Management Association IMET: Illinois Metropolitan Investment Fund IML: Illinois Municipal League IMRF: Illinois Municipal Retirement Fund IPBC: Intergovernmental Personnel Benefit Cooperative IRMA: Intergovernmental Risk Management Agency ISA: International Society of Arboriculture IT: Information Technology IWEA: Illinois Water Environment Association

237

GIS: Geographic Information System NIMS: National Incident Management System NPDES: National Pollutant Discharge Elimination System PM: Preventative Maintenance PW: Public Works RFI: Request for Information RFP: Request for Proposal RFQ: Request for Qualifications SHRM: Society for Human Resource Management SOQ: Statement of Qualifications TIF: Tax Increment Financing USEPA: United States Environmental Protection Agency WEF: Water Environment Federation ZBA: Zoning Board of Appeals

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