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VILLAGE of LEMONT, ILLINOIS Annual Operating Budget

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VILLAGE of LEMONT, ILLINOIS Annual Operating Budget VILLAGE OF LEMONT, ILLINOIS Annual Operating Budget Fiscal Year 2014-2015 MAYOR BRIAN K. REAVES COUNCIL DEBRA A. BLATZER RICK M. SNIEGOWKSI PAUL CHIALDIKAS RONALD J. STAPLETON CLIFFORD W. MIKLOS JEANETTE VIRGILIO VILLAGE CLERK CHARLENE M. SMOLLEN VILLAGE ADMINISTRATOR GEORGE J. SCHAFER VILLAGE ATTORNEY CHIEF OF POLICE TRESSLER LLP KEVIN W. SHAUGHNESSEY BUILDING COMMISSIONER FINANCE DIRECTOR MARK LA CHAPPELL CHRISTINA SMITH DIRECTOR OF PUBLIC WORKS DIRECTOR OF LEMONT E.M.A. RALPH W. PUKULA THOMAS D. BALLARD PLANNING AND ECONOMIC DEVELOPMENT DIRECTOR CHARITY JONES Village of Lemont Mission Statement The Village of Lemont is dedicated to promoting and preserving the character of the community and ensuring a high quality of life through professional public service provided in a friendly, consistent, and fiscally responsible manner, emphasizing the best interest of the community as a whole. Reader’s Guide The Annual Operating Budget is prepared in a format that strives to reduce the level of difficulty for readers who are not familiar with public budgeting systems, yet provides comprehensive information for staff to utilize as financial policy and a planning document. The introductory section provides a high level over view of the Village’s financial policies and position. The section includes: Transmittal Letter Strategic Plan Community Profile Organization Information Revenue Highlights Bonded Debt Obligation Summary of Financial Policies Revenue / Expenditures Summaries Fund Balance Summary Budget Calendar/Process Following the introductory section is the Village of Lemont’s budget, which is organized by fund. The funds appear as follows: 1. General Fund 2. Other Funds, including Special Revenue Funds, Internal Service Funds, Debt Service Funds, TIF Funds, among others; 3. Enterprise Funds A description of each fund precedes the departmental detail. For example, the General Fund presentation begins with tables and figures that show revenues and expenditures by both function and department. Each department presentation contains financial information as well as key services and responsibilities, the mission statement, and accomplishments. The last section of this document contains the Capital Improvement Program, which are funded by operating revenue, grants, intergovernmental agreements and developer contributions. For FY2014-2015 the Village will not be funding projects with general obligation bonds. LEMONT, IL Village Of Lemont A Brief History... Settled in 1836, and incorporated in 1873, historic Lemont is one of the oldest and most unique communities in northeastern Illinois. With rolling hills and three waterways providing a scenic view, Lemont offers a peaceful atmosphere unique to the Chicagoland area. Lemont's colorful early history began in the late 1830s with the construction of the Illinois and Michigan Canal, and with the influx of immigrant workers who settled and remained. By the mid 1800s, limestone quarrying became the big business in Lemont and was the main cause of the town's growth. Many fine local examples of buildings constructed with Lemont limestone still exist, including the Historic Chicago Water Tower landmark on Michigan Avenue. Local government and community volunteers have forged strong partnerships to rejuvenate both the I and M Canal and the old limestone quarries, with the goal of utilizing them for recreational and commercial use. VILLAGE OF LEMONT, ILLINOIS TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Transmittal Letter .............................................................................................................. 2-8 Strategic Plan ..................................................................................................................... 9-10 Summary of Significant Accounting Policies ................................................................... 11-13 Budget Process and Calendar ............................................................................................ 14-15 Organization Chart ............................................................................................................ 16 Full Time Equivalent Employees ...................................................................................... 17-18 Fund Structure ................................................................................................................... 19-23 Revenue Summary ............................................................................................................ 24 Budget by Element ............................................................................................................ 25 Expenditure Summary ....................................................................................................... 26 Revenue Highlights ........................................................................................................... 27-29 Summary Fund Balances ................................................................................................... 30-38 GENERAL INFORMATION General Information .......................................................................................................... 39-46 GENERAL FUND General Fund Revenues ..................................................................................................... 48 General Fund Expenditures ............................................................................................... 49 General Fund- Fund Balance ............................................................................................. 50 Departmental Summary: Boards and Commissions ............................................................................................. 51-58 Administration .............................................................................................................. 59-65 Finance ........................................................................................................................ 66-69 Police ........................................................................................................................ 70-79 EMA ........................................................................................................................ 80-84 Public Works ................................................................................................................ 85-91 Planning and Economic Development ......................................................................... 92-98 Engineering, Information Technology, and Capital ..................................................... 99 OTHER FUNDS Debt Service Fund ............................................................................................................. 101 Bonded Debt Obligation ............................................................................................... 101 Debt Service Schedule .................................................................................................. 102-105 Fund Balance ................................................................................................................ 106 Line Item Detail ............................................................................................................ 107-108 IMRF and Social Security Fund ........................................................................................ 109-113 Motor Fuel Tax Fund......................................................................................................... 114-117 State & Federal Drug Enforcement Funds ........................................................................ 118-121 TIF Funds ........................................................................................................................ 122 Downtown TIF ............................................................................................................. 123 VILLAGE OF LEMONT, ILLINOIS TABLE OF CONTENTS (Continued) Canal TIF ...................................................................................................................... 124 Gateway TIF ................................................................................................................. 125 TIF Fund Balances ....................................................................................................... 126-128 TIF Detail ...................................................................................................................... 129 Special Service Area #1 ..................................................................................................... 130-132 Road Improvement Fund ................................................................................................... 133-137 Water and Sewer Fund ...................................................................................................... 138-158 Parking Garage Fund ......................................................................................................... 159-161 Parking Lot Fund ............................................................................................................... 162-164 Police Pension Fund .......................................................................................................... 165-167 CAPITAL IMPROVEMENTS PROGRAM SUMMARY Capital Improvements Program Summary ........................................................................ 169 Project Detail Sheets .........................................................................................................
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