Village of Morton Grove, Illinois

Adopted Budget For the Fiscal Year 2007 January 1, 2007

TO: Village President and Board of Trustees Citizens of Morton Grove

FROM: Joseph F. Wade, Village Administrator

I am pleased to present to you the Fiscal Year 2007 budget adopted by the Board of Trustees. This document represents the expenditure plan for the delivery of municipal services and capital improvement needs for the Village of Morton Grove in 2007. The budget attempts to serve the following basic purposes:

Financial – Line item detail of the 2007 budget is provided by fund, including revenues and expenditures. This detail includes records of actual for fiscal year 2004 and 2005; projected for 2006 and budgeted 2007 expenditures and revenues.

Informational – Summary information identifies ongoing departmental activities and major goals and objectives for 2007, as well as some of the accomplishments of 2006.

As the budget is an opportunity offer a financial snapshot of the Village’s fiscal condition, this budget will also address such items as pensions, debt service and the Waukegan and Lehigh/Ferris Tax Increment Financing Districts.

This budget reflects the work of department directors and their staffs in constructing the operation and expenditure plan of the Village for 2007. Their work is greatly appreciated. I would also like to recognize Marlene Kramaric and Susan Lattanzi of the Administration Office. Special recognition is made to Daniela Partipilo, Finance Director, and Steven Drazner, Assistant Finance Director, for their work in the construction of this document.

Respectfully Submitted,

Joseph F. Wade Village Administrator FY 2006-07 Budget Overview

The total proposed budget including all expenditures and interfund transfers is $53.34 Million , an increase of 10.79% above the 2006 budget of $48.15 Million. The General Fund budget, which includes the basic operating expenditures of the Village from administration, public works, police, fire, building and senior and family services departments is $24.07 Million, which is an increase of 11.91 % above the 2006 budget. Much of this increase can be attributed to pension funding, the inclusion of Dempster Street improvements, the incurrence of debt obligation for the recently purchased Domicile Furniture property within the Lehigh/Ferris Tax Increment Financing District, and additional infrastructure improvements.

The 2007 budget represents a drawdown of undesignated cash balance of $1.4 Million. This planned drawdown will reduce the anticipated year-end 2006 balance from 29 per cent of the 2006 operating budget amount to 23 per cent. This drawdown provides appropriations for solid waste collection ($235,000) and street resurfacing and reconstruction ($700,000).

No additional personnel are included in this budget. The most significant area of increase in this budget above 2006 is pension fund contributions. The 2007 budget includes an increase of $982,918 above the 2006 budget for police and fire pension fund contributions. Significantly, this 2007 appropriation represents 100 per cent of the 2007 actuarially required payment to these funds as required by Illinois law.

The year-end 2005 actuarial evaluation of the Village’s pension funds conducted by Goldstein & Associates reported the funding levels of the pension funds as 59.55% for the fire pension fund and 69.34% for the police pension fund. State law requires that these funds be 100% funded by the year 2033. Additionally, the law requires that annual contributions required to attain this goal be 100% of the amount designated by the municipality’s actuary. As the Village’s history of annual pension fund contributions has been less than 100%, it is anticipated that pension funding will remain a very significant expenditure of the Village for year’s to come. In 2007, funding for all pensions of the Village is anticipated to represent 12.29 % of anticipated Village expenditures.

Capital Projects and Expenditures

The 2007 budget includes a significant increase in the area of capital projects and expenditures, specifically in the area of street resurfacing. The budget proposed by staff included the resurfacing of Shermer Road, from Golf to Dempster. This project is to be undertaken in 2007 with the use of federal funding through the Surface Transportation Program The Village’s share of this grant program is 30% of the total project cost, which is estimated at $562,000. Additionally, the staff proposed budget included the resurfacing of Osceola Avenue, from Beckwith to Foster. After Board of Trustees review and direction, street improvement program funding was increased to include the reconstruction of Greenwood Avenue, from Oriole to Ozark, and the resurfacing of Main Street, from Linder to Long, and Linder, from Church to Emerson. Funding for street improvements has been increased by approximately $473,000 in this 2007 budget above that of 2006.

Other capital expenditures of particular note include the replacement of a 1981 front end loader in public works, a 1984 flat bed truck (a converted fire department ambulance), a 1995 utility vehicle in the water division, and a 1995 fire department command vehicle. The replacement of these vehicles is budgeted at $276,000. As the Village has developed a satisfactory fund balance, these vehicles will be purchased in 2007 without financing. In recent years, the Village’s financial condition has required that vehicles be purchased with installment loans, which has added a notable cost to the purchase price of fleet replacements.

Other Notable Expenditures

While the great majority of the 2007 budget reflects nominal change above the 2006 budget, there are a few areas that merit specific attention. The Village’s payment to North Suburban Emergency Communications Center NSSEC has been increased by $116,250, reflecting an increased share of activity as a part of the central dispatching system. Increases in health and liability insurance have been on a substantial rise since 2001. The Village’s liability and workers’ compensation cost has increased approximately $180,000 from the previous fiscal year. Health insurance costs have also increased in double digit percentage.

The Solid Waste Financial Assistance Program has been modified and expanded with this budget into the Emergency Financial Assistance Program. Eligible households participating in this program can receive up to $300 once per year in an effort to relieve the stress caused by financial hardships.

A new initiative, the Dempster Street Façade Maintenance Program, has been included in this budget. This program is intended to promote reinvestment in the Dempster Street central business district through a matching grant program providing for façade improvements. An amount of $10,000 has been budgeted to develop design guidelines for the District, and $75,000 has been budgeted for the matching grant program.

Finally, as referenced earlier, the 2007 budget contains a Village contribution to solid waste collection. In 2007, the Village is scheduled to pay 45% of the total cost for waste removal, up from 31% in 2006.

Grants

The Village has had considerable success in obtaining grants from federal and state sources. This year, the fire department obtained a multi-purpose “quint” vehicle which serves as an engine and raised-platform rescue and firefighting vehicle. This grant was obtained in 2005, but the vehicle and funding was delivered in 2006. The value of the grant to the Village was $ 350,000 . Additionally, state grants were obtained for new and reconditioned emergency weather warning sirens, and neighborhood street lighting. In 2006, the resurfacing of Harlem Ave. was assisted through a surface transportation grant. Grants also assisted the development of the public parking lot at 6101 Dempster. Grants often overlap multiple years, with the application and award period encompassing one year, and appropriation and construction encompassing succeeding years.

Revenues

Total General Fund Revenues are budgeted at $22,635,189. The largest source of revenue is the property tax at $7,674,517 (33.91 % of the General Fund budget) sales tax which also includes the Village’s Local Home Rule Sales Tax, at $5,651,443 (24.97 % of the General Fund budget), utility taxes, at $2,279,000 (10.07 % of the General Fund budget), and Illinois State Income Tax Distribution, at $1,778,000 (7.86 % of the General Fund budget).

2007 Goals

Included with this budget is a brief description of departmental goals and objectives. Citizens are encouraged to review these goals and objectives to gain an understanding of department activities. Additionally, the following goals are specifically referenced which will have a significant bearing for the operation and condition of the Village for years to come:

*Plan for the continued annual funding of pensions at 100% of the actuarially required amounts.

*Restore a method for fleet replacement to mitigate undue stress on the General Fund by stabilizing expenditures to alleviate “spikes” in equipment funding and the need to procure credit for the purchase of vehicles.

* Work toward maintaining and/or improving street conditions with a well planned resurfacing and/or reconstruction program and address other infrastructure issues with a similar intent.

The expenditure and work plan provided for in the FY07 Budget will make for an interesting and productive year for the Village of Morton Grove.

Financial Overview

The Village’s cash balance has shown a steady increase since 2003, resulting in a drawdown for the FY07 Budget. Fiscal year ending December 31, 2003, the Village had a low cash balance ($915,285), but has managed to increase cash in the General Fund to just over $5 Million as per the audit for fiscal year ended December 31, 2005. The projected cash balance in the General Fund for fiscal year ended December 31, 2006, is $6.2 Million or approximately 29% of General Fund expenditures. The chart below details historical cash balances for the General Fund. The largest cash balances are within the Trust and Agency Funds, represented by the General, Police and Firefighters’ Pension Funds. Those cash balances represent approximately 35% of all Village cash.

Projection Fund 12/31/01 12/31/02 12/31/03 12/31/04 12/31/05 12/31/06

General 1,158,353 2,694,528 915,285 1,664,837 5,089,635 6,232,510

Contributing factors to the year end 2006 cash balance include better than expected revenue from real estate transfer tax, electric consumption tax, sales tax, building permit fees and interest income. On the expenditure side, the Village has made concerted efforts to contain costs. In the legal department, legal fees are 40% under the budgeted amount for FY06. Legal budget for the FY2007 has been level funded anticipating legal fees for collective bargaining negotiations for both police and fire unions. Our personal services, which include salaries and benefits, are approximately 97% expended, however both firefighters and police officers are working under an expired collective bargaining agreement.

Excluding Trust and Agency Funds, the Village’s appropriations increased by 10.43% but included in this increase is a planned drawdown of cash to subsidize resident solid waste collections, additional street improvements, and actuarially funding the Police and Fire pensions. There is also substantial increase in contractual services for the Village’s general liability and workers’ compensation insurance as well as Joint Central Dispatch for the Village of Morton Grove police activity. Additionally, costs for utilities and fuel continue to escalate.

(This area left intentionally blank)

The table below summarizes the expenditure dollars approved by the Village Board of Trustees for FY07 categorized by Fund.

Summary Table of FY07 Appropriations

Dollar Percent FY07 FY06 Change Change Village Funds Budget Budget from FY06 from FY06

General Fund 24,067,744 21,505,757 2,561,987 11.91% MFT Fund 636,000 658,814 -22,814 -3.46% E911 Fund 232,401 225,251 7,150 3.17% Economic Development Fund 406,557 667,241 -260,684 -39.07% Commuter Parking Fund 109,695 132,495 -22,800 -17.21% Water Fund 4,455,035 4,144,308 310,727 7.50% Lehigh/Ferris TIF Fund 12,383,166 14,015,707 -1,631,541 -11.64% Waukegan TIF Fund 581,189 255,238 325,951 127.70% Debt Service Fund 1,935,925 1,623,157 312,768 19.27% Capital Projects Fund 4,466,326 1,392,697 3,073,629 220.70%

Sub-Total $ 49,274,038 $ 44,620,665 $ -4,654,373 10.43%

Trust and Agency Funds

C.N.A. Fund (General Pension) 434,000 233,000 201,000 86.27% Police Pension Fund 1,910,648 1,749,181 161,467 9.23% Fire Pension Fund 1,722,018 1,546,062 175,956 11.38%

Sub-Total $ 4,066,666 $ 3,528,243 $ 538,423 15.26%

Grand Total All Funds $ 53,340,704 $ 48,148,908 $ -4,115,950 10.79%

Included below are two charts highlighting percent of General Fund revenues and expenditure by category. A comparison between FY06 and FY07 reveals that the largest percentage increase in revenues is from investment income and largest percentage decrease is in grant revenues. Overall increase in revenues between the two fiscal years is 6.87%. As for the expenditures in the General Fund, the biggest increase is the Transfer Out category and is solely due to the transfer for FY07 in the amount of $700,000 for street improvement projects. Other notable increases, as expected, are in the commodities category and contractual services. These categories include utility expenses, especially for electricity, but also include increase in general liability and workers’ compensation insurance costs in the finance department operational budget and emergency dispatch services in the police department’s operational budget.

General Fund-Revenues

Investment and Rental Charges for Services Grant Revenue Inc ome 525,800 201,582 Others/Miscellaneous Fines 60,500 2.32% 0.89% 289,000 301,000 0.27% 1.28% 1.33%

Transfers 498,895 Licenses and Permits 2.20% 1,264,300 5.59%

Taxes 19,494,112 86.12%

General Fund-Expenditures

Capital Projects 38,500 0.16%

Capital Outlay 562,050 2.34% Transfers 837,162 3.48% Reserves Commodities 293,000 992,326 1.22% 4.12%

Contractual Services 7,034,706 Personal Services 29.23% 14,310,000 59.46%

Debt Service

During 2006, the Village of Morton Grove issued debt to purchase an ambulance for the fire department and property in the Lehigh/Ferris TIF District and retired several loans for equipment purchases made in 2003.

As a home rule municipality the Village has no debt limitation, however, it has maintained a relatively low percentage of debt. If, the Village were a non-home rule municipality, according to Illinois statutes, its available debt limit would be as follows:

Assessed Valuation (EAV) - 2005 800,521,306 Legal Debt Limit for Non-Home Rule - 8.625% of EAV 69,044,963 1 Total Regular Village Debt for Governmental Operations 13,271,538 Total Debt for Economic Development 11,413,409 Total All Village Debt Applicable to Limit 24,684,947 Total Non-Home Rule Debt Margin Available 44,360,016 1Does not include debt due to mandates of the EPA

Total debt of the Village, including EPA mandates is $24,977,718. The graph below depicts a cross section of all loans.

2006 Ambulance 206,000 Installment Notes 1% 424,461 2006 Lehigh/Ferri TIF 2% 2,625,000 IEPA Low Interest Loans 11% 2,723,848 11%

Economic Development - TIF 8,478,409 1999 General Obligation Bonds 34% 10,210,000 40%

Economic Development - Econ Dev 310,000 1%

Trust and Agency Funds

The Village of Morton Grove has four defined benefit pension plans, the Illinois Municipal Retirement Fund (IMRF), the Municipal Employees’ Retirement Fund (MERF), Police Pension Fund and the Firefighters’ Pension Fund. The latter three are a single employer plan, while the other an Agent Multiple Employer Public Employees Retirement System.

Pension plans are funded both by the employee and by employer. The General Pension Plan and the IMRF plans are funded at the actuarially required amounts. For the FY07, the Village has appropriated 100% actuarial funding for the Police and Firefighters’ Pension Funds. The graphs below highlight historical contributions for the two funds.

Police Pension Comparison of Required vs. Actual Employer Contributions

1,200,000 Annual Requirement 1,116,423 Actual Contribution

1,011,720 1,000,000 912,292

840,319

800,000 742,025

617,452 657,032 600,000 559,689

456,146

400,000 376,618

251,356 200,000

125,517 99,519

0 2001/2000 2002/2001 2003/2002 2004/2003 2005/2004 2006/2005 2007/2006

(This area left intentionally blank)

Firefighters’ Pension Comparison of Required vs. Actual Employer Contributions

1,600,000 Annual Requirement Actual Contribution

1,378,335 1,400,000 1,341,346

1,200,000 1,149,595

987,469 1,000,000

869,807

785,623 854,808 800,000

653,564

600,000

501,787

400,000 400,775 326,853

200,000 257,448

107,082

0 2001/2000 2002/2001 2003/2002 2004/2003 2005/2004 2006/2005 2007/2006

Conclusion

The FY07 Budget is really about funding the Village’s obligations which are the pension funds and increase investment in the infrastructure of the Village. Conservative budgeting as well as controlled-spending made in FY06 has made it possible to achieve these goals for 2007.

Many of the departmental goals for 2007 are being pursued in an effort to continue to improve the financial conditions of the Village for future years to allow for continued investment in the infrastructure of the Village. Village staff will continue to be aggressive in its pursuit of grant funds at both the local and national level. Village of Morton Grove has been very successful in obtaining various funding from a many resources and some of the expenditures in the FY07 represent these projects. The Village is receiving funds to fund improvements to the warning siren system, a street lighting project, and of course, the Dempster Street Improvement project.

The preparation of the budget document could not be accomplished without the efficient and dedicated services of the Finance Department and Administration staff and the cooperation and assistance rendered by the staffs of other operating departments. I would like to express my appreciation to all those employees who assisted and contributed to its preparation. In particular, I would like to acknowledge the efforts of Steve Drazner, Assistant Finance Director, Stacy Sopkin, Accounting Clerk and Administrative Secretaries Sue Lattanzi and Marlene Kramaric.

Finally, appreciation is expressed to the Village President Krier and Board of Trustees and the Village Administrator Joe Wade for their leadership and support in planning and conducting the fiscal affairs of the Village in a responsible manner.

Respectfully submitted

Daniela Partipilo Finance Director/Treasurer

T A B L E O F C O N T E N T S

Table of Contents

Tax Levy Calculation...... 1

Budget Summary ...... 2

General Fund...... 16 Legislative ...... 18 Administrative ...... 19 Legal ...... 21 Community and Economic Development...... 23 Finance...... 30 Management Information Service ...... 32 Reserves...... 33 Police ...... 40 Fire...... 48 Civil Preparedness ...... 50 Public Works ...... 58 Family and Senior Services ...... 70 Civic Center ...... 72 Building and Inspectional Services ...... 78 Municipal Building Maintenance ...... 80

Special Revenues ...... 85

Enterprise Fund ...... 96

TIF Funds ...... 108

Debt Service...... 115

Trust and Agency Funds ...... 116

Capital Projects...... 120

Capital Improvement Program ...... 124

Personnel and Salary ...... 133

Glossary of Terms...... 144

Village of Morton Grove 2006 Tax Levy Calculation

Provision 2005 For Loss Final Per- Tax Levy Net & Cost Total Extended centage Fund Requirements Abatements 2006 Levy in Collection 2006 Levy Levy Change

Corporate $4,715,536 $0 $4,715,536 $141,466 $4,857,002 $5,971,142 -18.66% IMRF 146,822 0 146,822 4,405 151,227 0 100.00% C.N.A. 317,401 0 317,401 9,522 326,923 0 100.00% Capital Improvements 368,787 0 368,787 11,064 379,851 361,763 5.00% Police Pension 1,116,423 0 1,116,423 33,493 1,149,916 676,743 69.92% Fire Pension 1,378,335 0 1,378,335 41,350 1,419,685 880,451 61.25%

Subtotal $8,043,304 $0 $8,043,304 $241,300 $8,284,604 $7,890,099 5.00%

Debt Service

1999 Bonds $1,343,280 ($820,820) $522,460 26,123 548,583 $558,768 -1.82% IEPA Notes* 502,586 0 $502,586 15,078 517,664 517,664 0.00% Waukegan TIF Area "A" 3.165M Note** 286,835 (269,896) $16,939 508 17,447 17,447 0.00% Waukegan TIF Area "B" 3.165M Note 311,193 (311,193) $0 0 0 0 0.00%

Total Debt Service $2,443,894 ($1,401,909) $1,041,985 $41,709 $1,083,694 $1,093,879 -0.93%

Total Village Tax Levy $10,487,198 ($1,401,909) $9,085,289 $283,009 $9,368,297 $8,983,977 4.28%

Library $2,406,099 $0 $2,406,099 $72,183 $2,478,282 $2,305,379 7.50%

COMBINED TOTAL LEVY $12,893,297 ($1,401,909) $11,491,388 $355,192 $11,846,580 $11,289,356 4.94%

NOTES:

* These notes were refinanced. The payment on the refinanced notes total only $475,353 but the County is levying $502,586 per the original notes

** This note was refinanced. The payment on the refinanced note of $269,896 is being completely abated, but the County is still levying $286,835 per the original note.

The 2006 EAV is estimated at 105% of the previous year

The 2007 Library levy is an estimate only and may materially change Village of Morton Grove, Illinois

Consolidated- All Funds

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 20,831,155 $ 24,054,555 $ 25,018,453 $ 25,776,887 $ 27,753,873 Licenses and Permits 1,157,687 1,473,641 1,205,200 1,319,500 1,264,300 Fines 253,663 282,892 288,000 358,000 301,000 Charges for Services 4,607,537 5,169,385 4,934,768 4,658,709 4,912,800 Grant Revenue 416,477 111,376 1,743,867 228,460 2,286,958 Investment and Rental Income 2,946,188 2,183,490 1,786,118 2,290,043 1,551,623 Installment Loan Proceeds 0 283,198 326,000 206,000 0 Others/Miscellaneous 1,091,269 1,293,892 13,278,346 3,674,817 12,041,120 Total Revenues 31,303,975 34,852,429 48,580,752 38,512,416 50,111,674

Transfers 1,039,964 503,069 627,724 627,724 1,346,057

Total Resources Available $ 32,343,939 $ 35,355,498 $ 49,208,476 $ 39,140,140 $ 51,457,731

Expenditure by Category

Operations and Maintenance: Personal Services $ 13,402,506 $ 14,301,378 $ 15,220,523 $ 14,886,217 $ 15,495,999 Contractual Services 12,197,518 11,998,196 16,397,938 12,768,446 16,847,830 Commodities 975,635 1,138,833 1,082,834 1,135,154 1,093,126 Miscellaneous 00000 Reserves 274,566 1,459 613,349 36,908 499,000 Total Operations and Maintenance 26,850,225 27,439,866 33,314,644 28,826,724 33,935,955

Capital Outlay 700,113 888,893 961,933 1,323,933 655,050 Debt Payments 2,261,726 2,671,967 2,589,607 2,589,607 3,367,816 Capital Projects 65,475 22,335 10,655,000 2,760,000 14,035,826

Total Expenditures 29,877,538 31,023,061 47,521,184 35,500,264 51,994,647

Transfers 829,348 503,069 627,724 627,724 1,346,057

Total Resources Utilized $ 30,706,886 $ 31,526,130 $ 48,148,908 $ 36,127,988 $ 53,340,704 Village of Morton Grove, Illinois

General/Corporate Fund

Budget Summary

FY06 FY07 Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 15,291,077 $ 17,534,292 $ 17,932,949 $ 18,532,064 $ 19,494,112 Licenses and Permits 1,157,687 1,473,641 1,205,200 1,319,500 1,264,300 Fines 253,663 282,892 288,000 358,000 301,000 Charges for Services 478,227 491,697 553,465 546,300 525,800 Grant Revenue 79,915 8,769 225,288 68,460 60,500 Investment and Rental Income 120,666 179,775 157,960 249,000 201,582 Installment Loan Proceeds 0 283,198 326,000 206,000 0 Others/Miscellaneous 395,909 496,455 288,000 279,500 289,000 Total Revenues 17,777,143 20,750,719 20,976,862 21,558,824 22,136,294

Transfers 526,747 536,557 528,895 528,895 498,895

Total Resources Available $ 18,303,890 $ 21,287,276 $ 21,505,757 $ 22,087,719 $ 22,635,189

Expenditure by Category

Operations and Maintenance: Personal Services $ 12,349,037 $ 13,153,360 $ 13,988,050 $ 13,712,766 $ 14,304,399 Contractual Services 4,524,195 4,417,557 5,550,589 5,286,480 7,322,957 Commodities 647,056 730,218 675,092 688,789 709,676 Miscellaneous 00000 Reserves 249,495 1,184 406,349 33,133 293,000 Total Operations and Maintenance 17,769,783 18,302,319 20,620,080 19,721,167 22,630,032

Capital Outlay 90,980 267,034 640,848 1,004,848 562,050 Debt Payments 00000 Capital Projects 65,475 20,893 161,000 135,000 38,500

Total Expenditures 17,926,237 18,590,246 21,421,928 20,861,015 23,230,582

Transfers 166,891 65,612 83,829 83,829 837,162

Total Resources Utilized $ 18,093,128 $ 18,655,858 $ 21,505,757 $ 20,944,844 $ 24,067,744

Fund Balance Drawdown to 23% Level -1,432,555 Village of Morton Grove, Illinois

MFT Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 640,750 653,975 657,814 642,319 639,854 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 1,609 4,569 1,000 14,086 11,000 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 642,359 658,544 658,814 656,405 650,854

Transfers 00000

Total Resources Available $ 642,359 $ 658,544 $ 658,814 $ 656,405 $ 650,854

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 174,925 162,492 200,814 200,814 223,000 Commodities 122,351 171,409 133,000 133,000 118,000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 297,276 333,901 333,814 333,814 341,000

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00000

Total Expenditures 297,276 333,901 333,814 333,814 341,000

Transfers 445,162 220,162 325,000 325,000 295,000

Total Resources Utilized $ 742,438 $ 554,063 $ 658,814 $ 658,814 $ 636,000 Village of Morton Grove, Illinois

E911 Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 218,913 220,634 225,000 184,500 233,600 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 57 12 250 681 100 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 218,970 220,646 225,250 185,181 233,700

Transfers 00000

Total Resources Available $ 218,970 $ 220,646 $ 225,250 $ 185,181 $ 233,700

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 203,948 246,610 225,251 224,500 232,401 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 203,948 246,610 225,251 224,500 232,401

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00000

Total Expenditures 203,948 246,610 225,251 224,500 232,401

Transfers 00000

Total Resources Utilized $ 203,948 $ 246,610 $ 225,251 $ 224,500 $ 232,401 Village of Morton Grove, Illinois

Economic Development Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 724,020 737,484 664,741 664,740 398,557 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 4,597 6,783 2,500 12,019 8,000 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 728,617 744,267 667,241 676,759 406,557

Transfers 00000

Total Resources Available $ 728,617 $ 744,267 $ 667,241 $ 676,759 $ 406,557

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 314,223 332,537 348,156 348,156 406,557 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 314,223 332,537 348,156 348,156 406,557

Capital Outlay 00000 Debt Payments 397,580 395,931 319,085 319,085 0 Capital Projects 00000

Total Expenditures 711,803 728,468 667,241 667,241 406,557

Transfers 00000

Total Resources Utilized $ 711,803 $ 728,468 $ 667,241 $ 667,241 $ 406,557 Village of Morton Grove, Illinois

Commuter Parking Lot Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 00000 Licenses and Permits 00000 Fines 00000 Charges for Services 92,623 97,357 135,000 118,409 107,000 Grant Revenue 00000 Investment and Rental Income 1,379 3,465 1,000 4,508 5,000 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 94,002 100,822 136,000 122,917 112,000

Transfers 00000

Total Resources Available $ 94,002 $ 100,822 $ 136,000 $ 122,917 $ 112,000

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 1,585 1,782 19,600 18,100 3,500 Commodities 12,440 16,680 12,000 15,415 11,300 Miscellaneous 00000 Reserves 0 0 2,000 0 1,000 Total Operations and Maintenance 14,025 18,462 33,600 33,515 15,800

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00000

Total Expenditures 14,025 18,462 33,600 33,515 15,800

Transfers 97,295 97,295 98,895 98,895 93,895

Total Resources Utilized $ 111,320 $ 115,757 $ 132,495 $ 132,410 $ 109,695 Village of Morton Grove, Illinois

Water Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 00000 Licenses and Permits 00000 Fines 00000 Charges for Services 4,036,687 4,580,331 4,246,303 3,994,000 4,280,000 Grant Revenue 00000 Investment and Rental Income 86,622 113,436 114,808 151,482 118,941 Installment Loan Proceeds 00000 Others/Miscellaneous 29,747 42,279 -231,803 51,000 15,000 Total Revenues 4,153,056 4,736,046 4,129,308 4,196,482 4,413,941

Transfers 13,400 13,400 15,000 15,000 10,000

Total Resources Available $ 4,166,456 $ 4,749,446 $ 4,144,308 $ 4,211,482 $ 4,423,941

Expenditure by Category

Operations and Maintenance: Personal Services $ 1,053,469 1,148,018 1,232,473 1,173,451 1,191,600 Contractual Services 1,928,991 2,046,567 2,034,023 2,021,038 2,139,249 Commodities 193,788 220,526 262,642 297,950 254,050 Miscellaneous 00000 Reserves 647 275 5,000 3,775 5,000 Total Operations and Maintenance 3,176,895 3,415,386 3,534,138 3,496,214 3,589,899

Capital Outlay 211,553 225,928 2,000 93,000 Debt Payments 148,655 138,399 488,170 488,170 466,136 Capital Projects 0000186,000

Total Expenditures 3,537,103 3,779,713 4,024,308 3,984,384 4,335,035

Transfers 120,000 120,000 120,000 120,000 120,000

Total Resources Utilized $ 3,657,103 $ 3,899,713 $ 4,144,308 $ 4,104,384 $ 4,455,035 Village of Morton Grove, Illinois

Lehigh/Ferris TIF Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 619,411 1,287,597 1,355,000 1,300,000 1,460,000 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 0 15,464 0 0 0 Investment and Rental Income 12,724 16,845 5,000 81,000 14,000 Installment Loan Proceeds 00000 Others/Miscellaneous 0 0 12,500,000 2,625,000 11,000,000 Total Revenues 632,135 1,319,906 13,860,000 4,006,000 12,474,000

Transfers 00000

Total Resources Available $ 632,135 $ 1,319,906 $ 13,860,000 $ 4,006,000 $ 12,474,000

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 1,175,581 854,979 3,298,065 1,106,690 2,653,000 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 1,175,581 854,979 3,298,065 1,106,690 2,653,000

Capital Outlay 00000 Debt Payments 264,579 576,203 223,642 223,642 385,166 Capital Projects 0 1,442 10,494,000 2,625,000 9,345,000

Total Expenditures 1,440,160 1,432,624 14,015,707 3,955,332 12,383,166

Transfers 00000

Total Resources Utilized $ 1,440,160 $ 1,432,624 $ 14,015,707 $ 3,955,332 $ 12,383,166 Village of Morton Grove, Illinois

Waukegan TIF Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 132,421 519,202 250,238 584,729 582,000 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 1,503 8,563 5,000 42,119 20,000 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 133,924 527,765 255,238 626,848 602,000

Transfers 00000

Total Resources Available $ 133,924 $ 527,765 $ 255,238 $ 626,848 $ 602,000

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 00000 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 00000

Capital Outlay 00000 Debt Payments 141,180 166,000 255,238 255,238 581,189 Capital Projects 00000

Total Expenditures 141,180 166,000 255,238 255,238 581,189

Transfers 00000

Total Resources Utilized $ 141,180 $ 166,000 $ 255,238 $ 255,238 $ 581,189 Village of Morton Grove, Illinois

Debt Service Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 1,540,002 1,276,875 1,482,512 1,427,996 1,482,813 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 9,840 25,933 17,500 39,851 35,000 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 1,549,842 1,302,808 1,500,012 1,467,847 1,517,813

Transfers 217,317 65,612 83,829 83,829 137,162

Total Resources Available $ 1,767,159 $ 1,368,420 $ 1,583,841 $ 1,551,676 $ 1,654,975

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 518 400 600 600 600 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 518 400 600 600 600

Capital Outlay 00000 Debt Payments 1,707,312 1,791,365 1,622,557 1,622,557 1,935,325 Capital Projects 00000

Total Expenditures 1,707,830 1,791,765 1,623,157 1,623,157 1,935,925

Transfers 00000

Total Resources Utilized $ 1,707,830 $ 1,791,765 $ 1,623,157 $ 1,623,157 $ 1,935,925 Village of Morton Grove, Illinois

C.N.A. Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 395,036 391,098 420,711 420,711 423,994 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 347,171 367,942 357,000 357,000 375,000 Installment Loan Proceeds 00000 Others/Miscellaneous 91,212 71,759 59,506 56,774 57,020 Total Revenues 833,419 830,799 837,217 834,485 856,014

Transfers 00000

Total Resources Available $ 833,419 $ 830,799 $ 837,217 $ 834,485 $ 856,014

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 231,898 411,279 233,000 233,000 434,000 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 231,898 411,279 233,000 233,000 434,000

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00000

Total Expenditures 231,898 411,279 233,000 233,000 434,000

Transfers 00000

Total Resources Utilized $ 231,898 $ 411,279 $ 233,000 $ 233,000 $ 434,000 Village of Morton Grove, Illinois

Fire Pension Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 400,775 501,787 864,468 854,808 1,378,335 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 1,498,313 854,958 350,741 493,716 250,000 Installment Loan Proceeds 00000 Others/Miscellaneous 269,232 362,436 330,853 330,753 340,100 Total Revenues 2,168,320 1,719,181 1,546,062 1,679,277 1,968,435

Transfers 00000

Total Resources Available $ 2,168,320 $ 1,719,181 $ 1,546,062 $ 1,679,277 $ 1,968,435

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 1,313,432 1,431,367 1,445,962 1,609,079 1,621,918 Commodities 0 0 100 0 100 Miscellaneous 00000 Reserves 0 0 100,000 0 100,000 Total Operations and Maintenance 1,313,432 1,431,367 1,546,062 1,609,079 1,722,018

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00000

Total Expenditures 1,313,432 1,431,367 1,546,062 1,609,079 1,722,018

Transfers 00000

Total Resources Utilized $ 1,313,432 $ 1,431,367 $ 1,546,062 $ 1,609,079 $ 1,722,018 Village of Morton Grove, Illinois

Police Pension Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 376,618 456,146 657,032 657,032 1,116,423 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 00000 Investment and Rental Income 821,650 548,115 760,359 831,581 500,000 Installment Loan Proceeds 00000 Others/Miscellaneous 305,169 320,963 331,790 331,790 340,000 Total Revenues 1,503,437 1,325,224 1,749,181 1,820,403 1,956,423

Transfers 00000

Total Resources Available $ 1,503,437 $ 1,325,224 $ 1,749,181 $ 1,820,403 $ 1,956,423

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 1,417,949 1,520,201 1,649,181 1,618,961 1,810,648 Commodities 00000 Miscellaneous 00000 Reserves 24,424 0 100,000 0 100,000 Total Operations and Maintenance 1,442,373 1,520,201 1,749,181 1,618,961 1,910,648

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00000

Total Expenditures 1,442,373 1,520,201 1,749,181 1,618,961 1,910,648

Transfers 00000

Total Resources Utilized $ 1,442,373 $ 1,520,201 $ 1,749,181 $ 1,618,961 $ 1,910,648 Village of Morton Grove, Illinois

Capital Projects Fund

Budget Summary

FY07 FY06 Proposed Revenues by Category FY04 Actual FY05 Actual FY06 Budget Projection Budget

Taxes $ 492,132 475,465 507,988 507,988 544,185 Licenses and Permits 00000 Fines 00000 Charges for Services 00000 Grant Revenue 336,562 87,143 1,518,579 160,000 2,226,458 Investment and Rental Income 40,057 53,094 13,000 13,000 13,000 Installment Loan Proceeds 00000 Others/Miscellaneous 00000 Total Revenues 868,751 615,702 2,039,567 680,988 2,783,643

Transfers 282,500 -112,500 0 0 700,000

Total Resources Available $ 1,151,251 $ 503,202 $ 2,039,567 $ 680,988 $ 3,483,643

Expenditure by Category

Operations and Maintenance: Personal Services $ 00000 Contractual Services 910,273 572,425 1,392,697 101,028 0 Commodities 00000 Miscellaneous 00000 Reserves 00000 Total Operations and Maintenance 910,273 572,425 1,392,697 101,028 0

Capital Outlay 00000 Debt Payments 00000 Capital Projects 00004,466,326

Total Expenditures 910,273 572,425 1,392,697 101,028 4,466,326

Transfers 00000

Total Resources Utilized $ 910,273 $ 572,425 $ 1,392,697 $ 101,028 $ 4,466,326 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

General Fund - Revenues

411010 Property Taxes 5,329,650 6,164,295 7,309,064 3,119,828 5,343,267 4,715,536 411012 Property Tax- Fire Pen Alloc 0 0 0 0 854,808 1,378,335 411015 Property Tax- Police Pen Alloc 0 0 0 0 657,032 1,116,423 411017 Property Tax- General 0 0 0 0 326,579 317,401 411018 Property Tax- IMRF 0 0 0 0 127,378 146,822 411030 Real Estate Transfer Tax 570,709 725,340 634,000 681,906 800,000 890,000 411040 Hotel/motel Tax 24,956 38,085 25,000 18,760 25,000 25,000 411050 Telecommunications Tax 990,550 1,123,407 1,149,000 601,083 1,100,000 1,100,000 411055 Electric Consumption Tax 878,208 969,025 880,000 575,520 880,000 880,000 411060 Natural gas tax 299,766 298,359 295,000 234,879 299,000 299,000 412010 Sales Tax 5,330,619 5,727,002 5,140,238 2,252,471 4,100,000 4,100,000 412012 Sales Tax Home Rule 000660,451 1,200,000 1,551,443 412015 Local Use Tax 000168,303 250,000 276,000 412020 Share Of State Income Tax 1,296,747 1,702,521 1,594,000 1,229,386 1,705,000 1,778,000 412030 Personal Property Replacement 171,513 309,240 290,647 243,636 315,000 329,152 412040 Gasoline Tax 128,266 157,004 320,000 152,444 235,000 290,000 412050 Food & Beverage Tax 270,093 299,061 275,000 182,618 293,000 280,000 412055 Foreign Fire Insurance Tax 0 20,954 21,000 0 21,000 21,000

Taxes: 15,291,077 17,534,292 17,932,949 10,121,284 18,532,064 19,494,112 421010 Engineering Fees 0 19,841 38,000 990 26,000 5,000 421020 Building Permit Fees 209,917 617,923 300,000 261,790 414,000 400,000 421029 Other Permits 1,404 1,452 1,500 564 1,000 1,200 421030 Motor Vehicle Licenses 494,570 491,843 485,000 474,748 480,000 485,000 421040 Liquor Licenses 150,068 68,108 104,000 126,300 127,000 113,000 421050 Business Licenses 221,567 173,804 175,000 164,466 170,000 165,000 421055 Contractor Business Licenses 0 45,950 35,000 18,960 32,500 30,000 421067 Burglar Fire Alarm Licenses 63,709 43,468 55,000 50,775 52,000 55,000 421068 Animal Licenses 3,030 3,200 4,100 4,680 7,500 4,000 421080 Zoning Variance Fees 4,171 3,802 2,100 2,933 5,000 2,100 421081 Planning Commission Fees 9,250 4,250 5,500 2,250 4,500 4,000

License & Permit Fees: 1,157,687 1,473,641 1,205,200 1,108,455 1,319,500 1,264,300

431010 Fines - Parking 253,703 149,439 140,000 111,618 223,000 175,000 431015 Fines - Moving Violations -40 89,027 108,000 30,982 93,000 92,000 431020 Fines - Adjudication 0 44,426 40,000 21,690 42,000 34,000

Fines: 253,663 282,892 288,000 164,290 358,000 301,000

441010 Copy Machine Income 4,100 8,376 7,000 4,108 7,000 7,000 441020 Alarm maintenance fees 50 0 200 0 100 200 441030 Public Works Misc Income 0 151 500 0 200 500 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 441040 Sidewalk Replacement Fees 12,421 13,665 20,000 5,598 10,000 10,000 441050 Ambulance User Fees 293,652 304,006 329,000 178,371 319,000 302,000 441060 Sale Of Yard Waste Stickers 75,704 72,233 85,000 36,015 85,000 85,000 441070 Fire Code Enforcement Fees 2,646 5,780 4,900 1,833 2,000 3,600 441080 Social Work Consultation Fees 1,747 1,218 1,500 691 1,500 1,500 441081 Civic Center Rentals 48,807 52,634 57,000 43,610 80,000 75,000 441082 Sr. Center Membership Fees 6,512 6,752 6,000 4,823 9,000 8,000 441083 Programming & Activity Fees 27,262 19,543 33,465 12,556 25,000 25,000 441084 Non Member Fees 271 168 200 180 300 300 441085 Civic Center Misc Income 1,333 1,303 1,200 638 1,200 1,200 441086 Health Screening Fees 3,497 4,468 4,500 2,109 4,500 4,500 441087 Advertising Revenue 0 1,400 3,000 1,200 1,500 2,000

Charges For Services: 478,002 491,697 553,465 291,731 546,300 525,800

451001 Grants St Reimbursement Police 5,387 0 1,000 24,642 25,000 1,000 451002 Grants St Reimbursement Fire T 56,773 7,376 49,288 0 43,460 59,500

Grant Revenue: 62,160 7,376 50,288 24,642 68,460 60,500

461010 Interest Income 7,273 52,286 35,000 72,480 126,000 75,000 463010 Lease And Rental Income 113,393 127,489 122,960 67,614 123,000 126,582

Investment and Rental Income: 120,666 179,775 157,960 140,094 249,000 201,582

471010 Installment Note Proceeds 0 283,198 326,000 0 206,000 0

Installment Note Proceeds 0 283,198 326,000 0 206,000 0

481020 Transfer From MFT Fund 332,662 332,662 325,000 162,500 325,000 295,000 481040 Transfer From Water/Sewer Fund 120,000 120,000 120,000 60,000 120,000 120,000 481050 Transfer From Commuter Parking 83,895 83,895 83,895 41,948 83,895 83,895

Transfers In: 536,557 536,557 528,895 264,448 528,895 498,895

491010 Sale Of Surplus Equipment 18,905 23,225 20,000 7,075 7,500 10,000 491030 Cable TV Franchise Fees 178,520 184,424 180,000 47,215 188,000 189,000 491040 Misc Income 32,122 42,255 5,000 3,148 6,000 5,000 494010 State Reimb: Maint Traffic Sig 18,289 14,473 15,000 2,170 10,000 15,000 494020 State Highway reimbursement 0 71,974 68,000 0 68,000 70,000

Miscellaneous: 247,837 336,351 288,000 59,608 279,500 289,000 TOTAL GENERAL FUND REVENUES: 18,147,648 20,842,581 21,004,757 12,174,550 22,087,719 22,635,189 LEGISLATIVE

CONSTITUENCY

PRESIDENT

VILLAGE BOARD OF TRUSTEES

ACTIVITY

The President and Board of Trustees serve as the legislative body vested with identifying, interpreting and addressing the public needs of the Morton Grove community. The elected officials also establish policies for the efficient operation of the municipal government units. Accomplishment, Goals and Objectives are addressed on behalf of the President and Board of Trustees through the Village Administrator.

FY06 ACCOMPLISHMENTS

• Reduced resident fees for Waste by subsidizing SWANCC Tipping/Debt Service Fees • Televising of Village Board meetings • Established Thursday evening Village Hall hours so residents have access to various services, in particular the Mayor’s office • Increased General Fund Balance • Established criteria and effort to make the Village’s budget more user friendly

FY07 GOALS/OBJECTIVES

• Continue efforts to fund the pension liability as recommended by actuarial study and as mandated by statute • Continue to increase Fund Balance Reserves in the Funds • Committed to increase the Village’s level of funding for infrastructure improvements for streets, water mains, sewer, etc. • Continue to be aggressive in obtaining grants to fund various improvements throughout the Village • Promote Dempster Street Improvement Project with area legislators and other governmental agencies ADMINISTRATION DEPARTMENT

Village President and Board of Trustees

Village Administrator

Corporation Counsel Department Directors Human Resources Administrative Intern Coordinator and Executive Secretaries

ACTIVITY

The Village Administrator’s Office works to assure the efficient and effective management of daily Village operations and implement the policies of the Village President and Board of Trustees. Typical activities include:

• Assist the Village President and Board of Trustees in providing information, developing policy alternatives and implementing Board policy decisions. • Provide assistance and direction to Village departments in order to provide effective, efficient and economical public services. • Conduct intergovernmental relations work representing the Village with federal, state, county, and other municipal jurisdictions as well as the local park district, school districts, and library district. • Work closely with each department in the development and implementation of the municipal budget. • Continue to advance the Board’s goals for the Dempster Street Corridor Plan and Lehigh/Ferris District. • Respond to citizen inquiries and issues. • Work with Corporation Counsel and staff in developing ordinances for Board review.

FY06 ACCOMPLISHMENTS

• Provided background information and resources for regular and special Board meetings. • Provided background materials and met with federal and state officials to advance the Dempster Street Corridor Plan. • Provided assistance, information and direction to Village departments in the daily management of Village operations. • Worked with the Finance Director in developing a more “user-friendly” budget format. • Provided citizen communications through the newsletter, new resident receptions, and other vehicles.

FY07 GOALS/OBJECTIVES

• Advance the Board’s goals and objectives for the Dempster Street Corridor and Lehigh/Ferris District • Provide background information for the Board review of issues, policies and operations • Work with Finance Director to develop plans regarding the Village pension and capital funding obligations. • Work with individual Department Directors to develop strategic assessments and plans for their departments. • Under the direction of the Village Board, complete and implement the operating and capital budget for the next calendar year. • Represent the Village with federal, state, and local jurisdictions in advancing Village goals. • Continue to work closely with the Community and Economic Development Director to promote the Village’s ongoing business recruitment and retention programs. • Continue to work with Department Directors in ensuring the efficient, effective and customer-friendly delivery of services.

BUDGET COMMENTS

The 2006 projected overran above the 2006 Budget amount is attributed to payment of accrued time to the former Village Adminsitrator.

LEGAL DEPARTMENT

Village Administrator

Corporation Counsel

Adjudication Hearing Officer Village Prosecutors Special Counsels

ACTIVITY

The Legal Department is a component of the Administrator’s Office and provides legal services for the Village including:

• Advises Village Board and staff on legal matters • Supervises outside legal counsels • Provides oversight for prosecutors and hearing officers • Drafts Village ordinances and code rRevisions • Reviews contracts and legal documents • Assists in collective bargaining negotiations • Assists in the issuance and regulation of liquor licenses • Responds to freedom of information requests • Represents Village in legal proceedings • Monitors new and pending state legislation

FY06 ACCOMPLISHMENTS

• Concluded settlement of pending pondemnation proceedings • Completed purchase of property in Lehigh/Ferris TIF District • Completed negotiations for 3-year agreement with Mechanics Union • Represented Village in pending litigation to quiet title • Responded to 44 FOIA requests (through August) • Expanded caseload of administrative adjudication hearing officer • Drafted extensive revisions to code provisions including animal control, carnival regulations, liquor control, parking fees, vehicle code violations, improvements on public rights-of-ways and duties of Director of Family and Senior Services • Represented Village in union grievance, and human rRights proceedings • Negotiated police officers and firefighters collective bargaining agreements • Assisted in review and issuance of liquor licenses • Provided representation and advice for liquor code violations • Drafted numerous ordinances for Special Use permits and rezoning • Provided legal review for $2,625,000 loan

FY07 GOALS/OBJECTIVES

• Conclude negotiations for union contracts * • Conclude right-of-way litigation* • Improve Collection of Village Obligations • Revise Village code re: Licensing • Implement training for liquor licensees • Review Village policies and ordinances re: Personnel • Continue to provide quality and cost effective legal services • Represent Village Board’s policies and objectives • Protect and advocate Village interests in judicial proceedings • Update Village code where appropriate • Monitor compliance with state statutes

BUDGET COMMENTS

• Funds have been allocated for continued collective bargaining negotiations/arbitrations and the Capulina Avenue right-of-way litigation expenses since as of the preparation of the budget, these matters have not been resolved. COMMUNITY AND ECONOMIC DEVELOPMENT

Community & Economic Development

Business Retention and Redevelopment Community Attraction Districts Development

ACTIVITY

The Department of Community and Economic Development provides support for the Village Administrator’s office. Primary activities include: • coordinate land use planning, commercial, residential and mixed-use redevelopment, and commercial revitalization • promote a comprehensive redevelopment strategy for the Village • retention and recruitment of new industrial and commercial businesses • job retention and creation • creation of community shopping and dining opportunities for residents • promote development of affordable housing

FY06 ACCOMPLISHMENTS

• Sponsored Façade Improvement Seminar for local business owners • Made progress toward financing proposed improvements to Dempster Street Corridor • Successfully assembled 2.0 acre redevelopment parcel in Lehigh-Ferris TIF DistrictSponsored well-attended community workshop to guide redevelopment around Metra station • Renewed relationship with consultants to shape improvements in Lehigh-Ferris District • Created database of commercial and industrial properties • Initiated street banner program to beautify Dempster Street and promote local businesses • Actively promoted Morton Grove to the real estate, development, and business communities

FY07 GOALS/OBJECTIVES

• Complete strategic economic development master plan (EDC) • Cooperate with the Chamber of Commerce and Industry to promote local businesses • Update and distribute the Sites Available Inventory Database • Participate in the real estate, development and business communities to promote Morton Grove as an excellent place to do business • Develop design guidelines for the businesses on Dempster Street • Initiate Façade Improvement Program to encourage business owners to update their properties • Secure state and/or federal grant funding to revitalize Dempster Street Corridor • Revise and update the economic development portions of the Village’s web site • Monitor the progress made toward fulfilling the goals of the 2005 Affordable Housing Plan • Promote reinvestment and re-occupancy in the commercial district at Dempster and Waukegan • Coordinate completion of state-mandated oversight reports for the Waukegan Road and Lehigh/Ferris TIF Districts including the annual Joint Review Board meeting • Coordinate redevelopment in the Lehigh-Ferris TIF District, including oversight of bond issuance, selection of developers, re-use of available sites, and coordination of roadway & infrastructure improvements

FY 2005 FY 2006 FY 2007 PERFOMANCE INDICATORS Actual Estimate Projection

• New Business License Issued 62 60 60 • Growth of Tax Base (EAV) from Previous Year o Village-wide 15 % 7 % 5 % o Lehigh-Ferris TIF 43 % 26 % 9 % o Waukegan Rd TIF 48 % •

FY 2005 FY 2006 FY 2007 WORKLOAD INDICATORS Actual* Estimate Projection

• Community Meetings Attended 18 30 30 • Outreach to New Businesses 40 1,000 1,000 • Outreach to Existing Businesses 30 800 800

* Number of meetings and outreach figures are approximate.

BUDGET COMMENTS

• Only 1 significant difference from previous year’s budget • New façade improvement program to encourage businesses to improve appearance of property • $10,000 to create design guidelines for unified appearance of Dempster Street corridor • Grants will reimburse owners for up to 33% of costs up to $15,000 (maximum) per property Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Administration - Legislative

544101 Salaries-Legislative 34,847 39,063 34,980 17,490 34,980 35,000 544115 Salaries-Part Time 21,784 14,436 19,825 8,578 17,156 18,000 544140 Stipends 20,279 19,630 23,500 9,550 19,100 19,000 547100 Social Security 1,318 975 5,957 2,722 5,450 5,600 551120 Dues & Subscriptions 13,280 15,643 15,045 11,019 15,176 15,045 551130 Meetings And Conferences 171 1,083 2,520 599 1,027 2,520 551140 Official Village Business 5,330 6,908 7,750 1,920 3,291 7,750 555140 Community Relations 4,426 3,618 8,050 2,636 4,519 8,050 562110 Operational Supplies 366 3,793 1,500 649 1,112 2,500

Expenditures-Legislative: 101,800 105,148 119,127 55,163 101,811 113,465

Administration - Village Administrator Office

544105 Salaries-Full Time 314,579 272,006 308,180 183,802 351,750 322,000 544115 Salaries-Part Time 11,837 15,869 27,038 6,292 14,000 17,000 510025 Salaries-Seasonal/Temporary 0 0 0 0 0 0 546100 Longevity 3,500 3,500 2,100 0 2,100 2,400 546110 Longevity - Auto Allowance 1,200 0 6,365 0 6,365 6,365 547100 Social Security 22,911 18,842 25,805 15,783 28,627 26,600 548100 Health/Life Insurance 44,861 50,063 56,749 24,044 56,749 37,250 548150 IMRF Employer Contribution 487 16,681 20,065 12,172 20,866 21,510 548170 Employer Contribution to 457 Plan 0 12,509 0 2,575 5,150 5,150 548300 Life Insurance 1,609 1,423 1,161 623 1,223 1,121 551120 Due & Subscriptions 2,092 1,666 3,300 1,957 2,200 3,300 551130 Meetings And Conferences 1,032 1,819 3,000 258 1,200 3,000 551150 Training & Instructions 35 294 350 0 350 350 551160 Employee Relations 2,741 7,592 6,050 1,642 5,000 6,050 551170 Personnel Recruitment 2,832 11,674 2,500 723 1,500 2,500 552110 Professional Services 12,490 9,251 13,800 2,545 9,700 13,800 552120 Postage & Meter Rental 5,437 6,792 5,800 3,646 6,000 5,800 554130 Maintenance Of Non Auto Equip 403 0 500 00500 562110 Operational Supplies 2,991 1,654 3,000 744 1,500 3,000 562120 Photo Supplies 00100 00 0 572010 Machinery & Equipment 0 10,899 3,000 0 3,000 3,000

Expenditures-Village Admin Office: 431,036 442,535 488,863 256,806 517,280 480,696

Administration - Legal

544105 Salaries-Full Time 85,043 87,596 90,177 41,620 90,177 92,882 547100 Social Security 6,506 6,701 6,899 3,184 6,899 7,105 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 548150 IMRF Employer Contribution 0 7,542 7,764 3,583 7,764 8,554 551120 Dues & Subscriptions 375 7,770 1,750 500 4,000 1,750 551130 Meetings And Conferences 145 725 1,425 36 500 1,425 552130 Publication and Misc Fees 2,603 4,004 3,000 1,486 3,000 3,000 556110 Retainer Of Village Prosecutor 17,190 17,964 20,000 7,395 20,000 20,000 556120 Additional Legal Fees 203,056 222,092 350,000 124,284 350,000 350,000 556125 Administrative Adjudication 3,353 6,094 6,000 2,675 4,500 6,000

Expenditures-Legal: 318,270 360,487 487,015 184,763 486,840 490,716

Administration - Economic Development

544105 Salaries-Full Time 66,562 35,031 70,040 32,326 70,040 72,141 544115 Salaries-Part Time 17,571 20,217 22,984 9,521 19,041 21,500 547100 Social Security 6,825 4,217 7,116 3,146 6,815 7,150 548100 Health/Life Insurance 11,215 13,769 14,188 6,668 14,188 4,783 548150 IMRF Employer Contribution 240 3,038 6,030 2,783 6,030 6,644 548300 Life Insurance 245 105 264 126 217 247 551100 Auto Allowance 1,200 600 1,200 600 1,200 1,200 551110 Mileage Allowance 00100 0 0 200 551120 Dues & Subscriptions 1,906 1,011 2,100 419 2,100 2,125 551130 Meetings And Conferences 2,287 2,217 4,200 741 3,200 4,200 552115 Economic Development Planning 27,706 0 0 0 0 10,000 552130 Printing And Publishing 10,077 4,850 6,000 648 6,000 6,000 554130 Maintenance Of Non Auto Equip 00300 00 0 555140 Econ. Dev. Commission 0 2,306 1,000 0 600 1,000 562180 Office Supplies 591 1,632 750 127 750 1,000 562120 Photo Supplies 0050 00 0

Expenditures-Economic Development: 146,426 88,993 136,322 57,106 130,181 138,190

Total-Administration: 997,532 997,163 1,231,327 553,837 1,236,112 1,223,067 Account Account Name Detail Total

Administrative - Legislative 551120 Dues & Subscriptions 2005 IML 300 NIPC Membership Contribution 2,800 Illinois Municipal League Dues 1,300 Northwest Municipal Conference Dues 10,200 Fire and Police Commission 375 Village Clerk memberships 70 15,045

551130 Meetings and Conferences NWMC institute 900 Clerk's meetings 100 Fire and Police Commission Training 400 IML Conference 1,120 2,520

551140 Official Village Business Chamber of Commerce Functions 1,500 Mayor, Trustee and Clerk Expenses 3,300 Miscellaneous Business Expenses 1,000 NWMC Annual Functions 950 Recognition Reception 1,000 7,750

555140 Community Relations Appearance Commission Awards 250 Chamber Meet and Greet event 700 Childrens Holloween Party 500 Community Relations Commission Activities 1,500 Miscellenous Brochures 500 New Resident Packets 4,000 New Resident Receptions 600 8,050

562110 Operational Supples Placques and Awards 600 Video Tapes 300 Letterhead, Envelopes 600 Business Cards 200 Citizen Presentation Materials 600 Miscellaneous 200 2,500

Administrative - Administration

551120 Dues & Subscriptions ICMA membership (Administrator) 1,200 ILCMA and METRO (Administrator) 350 ILNATOA membership 75 Intern memberships (ILCMA & IAMMA) 100 IPELRA membership 250 IPMA membership 300 Miscellaneous Subscriptions 150 On-line salary survey 350 Account Account Name Detail Total Performance Measurement Survey 525 3,300

551130 Meetings and Conferences IAMMA conference (2) 175 ILCMA Conference (2) 1,700 IPELRA Annual Conference (1) 825 Local Meetings & Misc. expenses 300 3,000

551150 Training & Instructions Training Manuals 175 Training Sessions 175 350

551160 Employee Relations Distinguished/Safety employee awards 250 Employee of the year 500 Flu shots 1,000 Miscellaneous (plaques, flowers, etc) 300 Service awards 4,000 6,050

551170 Personnel Recruitment Advertisements 2,500 2,500

552110 Professional Services Newletter Pringint 12,000 Public Relations Assistance 1,800 13,800

552120 Postage & Meter Rental Postage for New Resident Packets 800 Postage for Newsletter 5,000 5,800

554130 Maintenance Of Equipment Maintenance of General Office Equipment 500 500

562180 Office Supplies General Office Suuplies 3,000 3,000

572010 Machinery & Equipment Office furniture 3,000 3,000

Administrative - Legal 551120 Dues & Subscriptions Codification Services 1,500 Miscelleneous 250 1,750

551130 Meeting and Conferences Continuing Education 1,425 1,425 Account Account Name Detail Total 552130 Publication and Fees Legal Notices 1,000 Bid Notice 1,800 Other Type Notices 200 3,000

556110 Retainer of Village Prosecutor Village Prosecutor Retainer 20,000 20,000

556120 Additional Legal Fees Labor Relations Attorney 200,000 Special Counsel 150,000 350,000

556125 Administrative Adjudication Hearing Officer ($300/month x 12 months) 6,000 6,000

Administrative - Economic Development 551120 Dues & Subscriptions American Institute of Certified Planners 225 American Planning Association 275 Economic Development publications 150 Enterpriz Cook County 500 Illinois Development Council 200 International Council of Shopping Centers 175 International Economic Development Council 375 Urban Land Institute 225 2,125

551130 Meetings And Conferences ICSC February session 800 ICSC October session 2,000 IDC conferences 800 local conferences 600 4,200

552115 Economic Development Planning Facade Program Guideline Development 10,000 10,000

552130 Printing And Publishing Ad preparation 1,000 Advertising program for retail 3,500 Printing of Business Resource and Business 1,500 6,000

555140 Economic Development Commission Meeting and Conferences 200 Printing 350 Presentation Materials 450 1,000

562110 Operational Supplies Promotional Materials 750 Letterhead, Business Cars 250 1,000

FINANCE DEPARTMENT

ADMINISTRATION

CUSTOMER BUDGET & FINANCE SERVICE/UTILITY RESEARCH OPERATIONS BILLING

ACTIVITY

Finance provides support function for the Village including:

• Fiscal planning • Budgeting • Utility Billing • Payroll • Purchasing • Accounts Payable/Receivables • Prepare Comprehensive Annual Financial Report • Develop and monitor the operating and capital projects budgets

FY06 ACCOMPLISHMENTS

• Received the Certificate of Achievement for Financial Reporting (17 consecutive years) • Redesigned the Village Budget document to be more user friendly • Consolidated accounts to reduce the number of line items and size of the Budget document • Provided monthly analysis of revenue and expenditures to the Village Board in a more concise summary format

FY07 GOALS/OBJECTIVES

• Review and improve financial reports

• Implement Purchase Order module in Springbrook • Use more technology and provide online financial information by implementing a system of scanning all invoices paid and downloading onto the Village’s intranet (shared) directory • Follow sound financial policies and ensure fund balances and revenue coverage ratios meet or exceed guidelines • Continue the investment program • Prepare a balanced budget incorporating the Village Board’s goals and objectives • Work with the Village Administrator to develop plans regarding the Village’s pension and capital funding obligations

PERFOMANCE INDICATORS FY05 FY06 FY07 Actual Estimate Projection • Obtained the Certificate for Excellence in Financial Reporting Yes Yes Yes • Unqualified audit opinion Yes Yes Yes • Revenue Coverage Ratios Met Yes Yes Yes

WORKLOAD INDICATORS

• Utility customers 7,800 7,800 7,800 • Invoices Processed 49,938 49,975 50,000 • Direct Debit Transactions 3,622 4,200 4,600

BUDGET COMMENTS

Increase within the Finance Department are primarily due to:

• IRMA increase to insurance contribution • Increase in the Debt Service transfer

INFORMATION TECHONOLOGY

ADMINISTRATION

NETWORK HELPDESK APPLICATION TECHNICAL DEVELOPMENT SUPPORT

ACTIVITY

The Information Technology department provides Village-wide support of all technology-based initiatives. The objective of these services is to support all other Village departments in meeting their own “core services” objectives.

• Network connectivity • File and application servers • Computer-based business applications and maintenance • Village website • Coordinates audio visual services • System security • Disaster Recovery

FY06 ACCOMPLISHMENTS

• Implemented televising of Village meetings • Implemented IT Helpdesk • Improved day to day network operations with minimal business interrruption

FY07 GOALS/OBJECTIVES

• Centralize management of all technology and expenditures within department • Coordinate and direct upgrade to the Village’s website • Enhance and manage the Village’s IT Helpdesk • Continue to be fiscally responsible with technological expenditures • Collaborate with the Village’s operating departments to analyze their needs and their technology purchase requests

RESERVE

ADMINISTRATION

FINANCE

ACTIVITY

The Reserve Accounts have been established to provide funds for unanticipated and emergency needs which may arise during the year and for which it is difficult to provide a reasonable forecast as part of the budget preparation process. The accounts within the Reserve also include additional monies appropriated for health self-insurance needs, retirement sick leave payouts and the Village’s deductible required by IRMA.

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Finance

544105 Salaries-Full Time 338,755 279,454 303,496 128,829 266,605 323,596 544115 Salaries-Part Time 35,967 25,346 80,242 15,000 28,361 14,000 510025 Salaries-Seasonal/Temporary 0 0 0 0 0 10,000 546100 Longevity 3,800 1,500 1,500 0 0 1,500 547100 Social Security 29,126 22,632 29,471 10,727 22,378 27,000 548100 Health/Life Insurance 46,314 53,061 61,432 25,995 61,432 66,834 548150 IMRF Employer Contribution 534 14,104 14,823 6,608 11,327 17,000 548300 Life Insurance 1,276 822 1,343 2,046 3,507 0 551120 Dues & Subscriptions 1,549 2,191 1,950 1,412 2,421 1,960 551130 Meetings And Conferences 128 1,135 3,500 318 545 3,500 551150 Training & Instructions 1,873 548 2,900 0 0 2,900 552110 Professional Services 36,698 36,700 44,300 33,760 39,736 40,300 552120 Postage & Meter Rental 25,684 23,004 31,700 14,975 25,672 34,500 552130 Printing And Publishing 15,774 17,233 15,000 8,894 15,248 15,000 552330 Equipment Lease/rental Pymts 8,825 12,404 14,000 7,003 12,005 14,000 553100 Utilities Telephone 94,862 180,567 112,000 28,376 48,644 103,000 554130 Maintenance Of Non Auto Equip 43,937 18,388 16,800 3,347 5,738 14,800 557130 Self Insurance/irma Pool Contr 722,540 569,017 643,800 607,000 607,575 935,000 557230 Long Term Disability Insurance 0 9,234 9,300 5,167 8,857 9,600 558130 Bank fees and charges 17,364 19,493 20,400 11,461 19,646 20,000 558140 Contribution to CNA Fund 311,098 258,407 326,579 0 326,579 328,002 558145 Replacement tax transfer expense 0 0 0 0024,123 562110 Operational Supplies 10,581 15,478 15,000 5,402 9,260 15,000 811010 Transfer to Debt Service Fund 170,000 65,612 83,829 83,829 83,829 137,162 811020 Transfer to MERF -3,109 0 0 0 0 0 811025 Transfer to Capital Projects 0 0 0 0 0 700,000

Expenditures-Finance 1,913,576 1,626,331 1,833,365 1,000,147 1,599,364 2,858,777

Finance-MIS

544105 Salaries-Full Time 48,489 63,729 71,539 33,018 71,539 78,195 547100 Social Security 3,821 4,818 5,473 2,596 5,788 5,982 548100 Health/Life Insurance 3,086 4,073 4,684 1,952 4,684 5,169 548150 IMRF Employer Contribution 198 5,487 6,160 2,843 6,160 6,786 548300 Life Insurance 169 236 268 128 220 0 551120 Dues & Subscriptions 205 429 775 130 775 775 551130 Meetings And Conferences 236 0 900 001,100 551150 Training & Instructions 59 6,460 12,000 3,629 9,000 18,350 552110 Professional Services 143,549 107,563 103,804 34,429 103,804 113,804 552170 Programming & Software Fees 110,393 55,302 103,973 43,214 103,973 83,869 553150 Utilities Internet Connection 29,442 27,797 28,140 9,271 28,140 31,400 554160 Maintenance Of Computers 9,251 7,199 25,750 4,399 25,750 38,750 562110 Operational Supplies 4,843 4,899 5,450 5,162 7,000 2,500 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 572010 Machinery & Equipment 35,351 56,935 45,000 37,566 45,000 117,400 572040 Furniture & Fixtures 0 3,342 1,500 187 1,500 1,500

Expenditures-MIS 389,092 348,269 415,416 178,523 413,332 505,580

Finance-Reserve

581010 Reserve For Emergency/extra Ex 00100,000 00100,000 581020 Reserve For Unemployment Comp 1,282 -288 3,000 003,000 581030 Reserve For Irma Deductibles 27,127 82,597 65,000 19,328 33,133 65,000 581050 Reserve For Health Insurance C 221,085 -81,125 100,000 -197,307 0 100,000 581060 Reserve For Compensation 000 0 0 581065 Reserve For Capital Purchases 0 0 88,349 0 0 0 581061 Reserve For Retirement (sli) 0050,000 0025,000

Expenditures-Reserve 249,495 1,184 406,349 -177,979 33,133 293,000

Total Finance 2,552,162 1,975,784 2,655,130 1,000,691 2,045,829 3,657,357 Account Account Name Detail Total

Finance - Finance 551120 Dues & Subscriptions GFOA certificate of achievment award fee 415 ICPA/AICPA 450 Misc other subscriptions 220 National GFOA - 2 325 State GFOA - 2 330 Wall Street Journal 220 1,960

551130 Meetings & Conferences IGFOA (2) 1,200 GFOA (Finance Director) 1,500 IGFOA Finance Department Personnel Meetings 800 3,500

551150 Training & Instructions CPA- Continuing Professional Education 1,200 General Training 1,700 2,900

552110 Professional Services Firefighters Pension Actuarial 50% cost 2,000 General Employee Pension-CNA 50% cost 2,000 Individual actuarial calcs for terminated employees 2,000 Auditing Services 23,300 Police Pension Actuarial 50% cost 2,000 Sec 125 Administration 9,000 40,300

552120 Postage & Meter Rental Postage meter rental 1,300 Regular postage 28,000 Special delivery & bulk presort fees 1,300 Vehicle sticker applications 3,900 34,500

552130 Printing And Publishing Annual publication of Treasurer's Report 800 Liquor, business, animal & other certificates 1,300 Payroll & A/P checks, W2 & 1099 forms 1,600 Vehicle stickers, application forms, other various forms 11,300 15,000

552330 Equipment Lease/Rental Networkable Large Volume Printer 14,000 14,000

553100 Utilities-Telephone Telephone 103,000 103,000 Account Account Name Detail Total

554130 Maintenance Of Equipment Maintenance agreement on high-volume copier in Finance Dept 4,800 Phone system maintenance- Midco 5,000 Various repairs to off warranty office equipment 5,000 14,800

557130 Self Insurance/IRMA Pool Contr AD&D/Medical insurance for volunteers 600 General share of IRMA contribution (90%) 931,200 Loss prevention programs 2,000 Underground storage tanks (2 @ $600/ea.) 1,200 935,000

557230 Long Term Disability Insurance Long Term Premiums 9,600 9,600

558130 Bank Fees and Charges Credit Card Fees 8,000 Bank Service Charges 12,000 20,000

558140 Contribution to CNA Fund General Pension Employer Contribution 328,002 328,002

558145 Replacement Tax Expense Library portion of Replacement Tax 24,123 24,123

562110 Operational Supplies Copy Paper 2,500 Envelopes and Letterhead 2,500 Budget Preparation Material 500 General Office Supplies 9,500 15,000

811010 Transfer to Debt Service Fund 2005- Five Crown Vics (2 of 5) 24,103 2005- Quint (2 of 5) 38,744 2006- Ambulance 74,315 137,162

Finance - MIS 551120 Dues & Subscriptions GMIS - IT National Association 100 ILGISA - GIS State Association 25 ILGMIS - ITState Association 25 Microsoft Tech Net 500 URISA - GIS National Association 125 775

551130 Meetings And Conferences ILGISA (1) 500 Account Account Name Detail Total ILGMIS (1) 600 1,100

551150 Training & Instructions End user training 12,000 Network Administrator training 5,000 Springbrook (1 IT) 1,350 18,350

552110 Professional Services Electronic Document Replication 10,000 GIS Staffing 48,171 Network Management Contract 30,000 Photogrammetric Mapping 25,633 113,804

552170 Programming & Software Fees E-pay software support 8,200 Electronic Management Software 16,000 GIS Software 4,369 GIS software licenses 6,000 Microstation Maintenance 1,300 Network Monitoring Software 5,000 Norton Anti-virus 4,400 Parking Ticket Software 1,000 Paver 600 Software Modifications 2,000 Springbrook contract 20,000 Springbrook software upgrade to 6.5 5,000 Support and User Fees for FireHouse 3,000 Vehicle sticker licensing software 5,000 Veritas Maintenance 2,000 83,869

553150 Utilities Internet Connection Internet Access 7,100 Network Cabling 7,500 WAN Interconnectivity/Remote Access 15,000 Webhosting service 1,800 31,400

554160 Maintenance Of Computers Cisco Smartnet maintenance 500 CSU/DSU 1,500 Maintenance & license of GIS hardware 750 Network Printing Toner Replacement 10,000 Network Switches 2,000 Printer repair 1,500 Processor, hard drive array, RAM 7,500 Router/PIX replacement 15,000 38,750 Account Account Name Detail Total

562110 Operational Supplies Computer cleaning kits 100 Cables 300 Keyboards/Mice 100 Toner 2,000 2,500

572010 Machinery & Equipment Color Laser Printer 4,000 Dell Lease Agreement 16,000 GIS Workstation replacement 5,500 Computer Replacements (3) Family Services 2,400 Monitors 5,000 Laptop replacements 7,500 Phone system updrade 75,000 System Printers 2,000 117,400

Finance - Reserves

581010 Reserve for Emergency 100,000 100,000

581020 Reserve for Unemployment 3,000 3,000

581030 Reserve for IRMA Deductibles 65,000 65,000

581050 Reserve for Health Insurance 100,000 100,000

581061 Reserve for Retirement 25,000 25,000

POLICE DEPARTMENT

Chief of Police

Training - Administrative Planning & Aide II Research Deputy Chief of Police

Patrol Field Support Services Services Services Commander Commander Supervisor

Sergeants Detectives Coordinator

Officers Special Record Clerk Operations Desk CSOs CSOs

CSO Animal Crossing Control Guards

CSO’s Part-time

ACTIVITY

The Police Department performs the following functions:

• Uniform patrol/ special operations and emergency response operations • Traffic crash investigations, problem location analysis, and reporting • Traffic and parking enforcement • Evidence technician operations • NIPAS and NORTAF Emergency Services • Criminal investigations – adult and juvenile • Victim/witness assistance • School and Community Resource Officers (CSO) • Social services and crisis intervention • Crime prevention/community relations and liaisons • Public information/media officer/liaison • Animal control • Training, planning and research, career development, recruitment, selection and promotion liaison • Non-emergency communications and E911 assistance • Property and evidence control • Records management • Holding facility operations • Tickets and court administration

FY06 ACCOMPLISHMENTS

• Responded to and handled over 900 calls for service regarding animal control issues • Developed a new computer program for initiating, monitoring, and controlling the Directed Activity Program • Developed a new Daily Bulletin which provides up-to-date information necessary for members to be aware of conditions in the Village • Updated the uniforms work by Department members to have a more professional and standard appearance • Arrested and charged one individual with two gas station robberies • Moved field services personnel into newly renovated offices and moved the sergeants into a new office

FY07 GOALS/OBJECTIVES

• Use planning and research process to find improved methods to deliver services and other programs that would benefit the department and the village • Monitor the efficient and effective delivery of services by personnel with a focus on attitude, demeanor and courtesy as they deliver those services either through personal contact or via telephone • Monitor operations with a focus on the safety of personnel as they fulfill their duties and responsibilities. Develop or modify policies and provide training, when applicable, that will reduce or eliminate injury • The Community Awareness Network (CAN) is a key part of the Morton Grove Community based policing program. Through Crime Prevention activities assist local merchants and citizens in the community by offering programs geared towards reducing crime. Participating in community events in efforts to raise citizen awareness and promote crime prevention ideas and cooperation. • Law enforcement and control whereby the department investigates all reports of criminal activity; establishes intelligence information and takes enforcement action related to gambling, prostitution, alcohol and narcotics, licensing laws and organized crime • An aggressive traffic enforcement effort has been shown to deter crime and has also resulted in felony arrests. While the level of enforcement is always dependent on other calls for service, personnel make every effort to take appropriate enforcement action when encountering traffic or ordinance violations during their non-assigned time. • A selective traffic enforcement list of areas and/or violations that are consistently reported as a problem require the attention of officers on a regular basis. With limited personnel and time restraints selective enforcement list allows us to deploy officers when and where they will have the most impact • Enforcement of parking laws with special attention to fire lane, handicap parking, timed and permit parking zones, and vehicle tags • Inspections of licensed liquor establishments as well as motels • Each supervisor continuously monitors component activity related to the accomplishment of goals and objectives and does an annual assessment. The ability to provide a high level of effective and efficient police service requires a constant review of all areas of activity; performance and the quality of service delivery in conjunction with the support of an adequate and realistic budget. • The department's management team is responsible for ensuring frequent personal and telephonic contact with representatives of schools, religious institutions, businesses, and other government or community organizations. Continuous communication helps the police department reach out to the community to provide immediate response to community needs and to confront problems before they become major situations. • The ability to provide a high level of effective and efficient police service requires a constant review of all areas of activity; performance and the quality of service delivery in conjunction with the support of an adequate and realistic budget. • Review all activities, programs and operations as to their value and cost effectiveness in conjunction with the continuous monitoring of budget expenditures • Aggressive enforcement of illegal liquor and tobacco sales violations.

PERFOMANCE INDICATORS

• Meeting federal and state guidelines for emergency / disaster planning • Maintain a high level of training for all department personnel • Continue racial profiling requirements as mandated by Public Act 93-0209 • Received and conduct two traffic related grant programs geared toward seat belt usage and driving while intoxicated enforcement

WORKLOAD INDICATORS FY 05 FY 06 * FY07 Actual Projected Projected

• Serving a population of 22,451 22,451 22,451 • Calls for service 22,175 22,500 23,000 • Criminal Arrests 596 600 615 • Ordinance Summonses 6,126 6,300 6,450 • DUI arrests 104 96 110

*Partial Year Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Police

544105 Salaries-Full Time 3,534,358 3,759,676 3,878,844 1,740,563 3,756,185 3,954,878 544115 Salaries-Part Time 94,712 103,118 116,978 50,533 99,244 96,500 510025 Salaries-Seasonal/Temporary 0 0 0 0 0 0 545100 Salaries Overtime 136,546 152,268 150,000 75,508 168,141 150,000 545200 Holiday Pay 88,178 72,689 88,708 24,062 88,708 97,034 545400 Police Court Time 48,623 56,980 46,500 25,992 53,926 46,500 545500 Holiday Premium Pay 0 8,494 5,500 0 0 0 546100 Longevity 35,600 36,700 37,100 0 37,100 32,900 547100 Social Security 79,290 83,381 88,470 41,744 89,533 90,500 548100 Health/Life Insurance 519,922 563,786 647,119 277,331 647,119 680,443 548150 IMRF Employer Contribution 619 17,621 17,843 17,640 35,451 39,698 548200 Retiree Health Insurance 62,272 61,640 70,886 28,252 58,118 83,178 548300 Life Insurance 13,226 13,714 14,962 6,844 13,565 0 549100 Patrol Detail 0 630 0 0 0 0 551120 Dues & Subscriptions 14,505 15,861 14,654 3,581 14,654 14,169 551130 Meetings And Conferences 962 593 1,850 1,286 1,850 1,850 551150 Training & Instructions 24,616 25,349 37,675 14,596 34,000 38,525 551160 Employee Relations 3,716 3,096 2,964 2,598 2,964 3,400 551170 Personnel Recruitment 13,489 15,778 7,600 1,867 7,600 26,600 552130 Printing And Publishing 5,097 5,867 6,252 1,386 4,500 6,200 552220 Abandon Auto Removal 469 202 500 178 500 500 552330 Equipment Lease/Rental Pymts 4,638 6,700 8,400 2,281 8,400 12,000 554130 Maintenance Of Equipment 83,250 50,842 78,621 40,823 70,371 75,892 555140 Community Relations 555 975 1,200 781 1,000 1,200 557140 Mutual Aid 7,592 7,838 8,150 8,105 10,150 8,200 557151 Central Dispatch 394,752 425,039 496,767 349,359 496,767 613,019 558100 Special Investigations 2,865 1,684 2,695 1,309 2,500 2,650 558101 Drug Enforcement Act-MEG 342 168 1 001 558102 Seized/forfeited Prop-Treasury 0 180 1 9,300 9,300 1 558103 Department of Justice-Justice 15,998 18,643 1 3,880 3,880 1 558140 Pension Contribution Expense 376,618 456,146 657,032 328,516 657,032 1,116,423 562110 Operational Supplies 20,296 21,248 20,478 10,310 22,078 26,228 562180 Office Supplies 7,750 9,597 11,073 3,612 11,073 11,073 564025 Block Grant Purchases 19,817 0 0 0 0 0 564300 Uniform Purchase & Replacement 39,749 59,146 49,010 55,310 56,000 50,740 564360 Guns & Ammunition 5,574 6,759 14,000 6,360 14,000 17,825 564365 Crime Prevention Expense 1,276 2,705 2,700 356 1,300 2,700 572010 Machinery & Equipment 18,126 30,148 28,560 7,891 28,560 75,500 572030 Motor Vehicles 22,040 109,615 115,000 0 115,000 42,000

Expenditures-Police: 5,697,439 6,204,877 6,728,094 3,142,153 6,620,569 7,418,328 Account Account Name Detail Total

Police - Police 551120 Dues & Subscriptions IACP Net-Model Policy/Research Program 975 NIPSTA Fee: 46 Officers @ $229 each 10,534 International, State & Local Dues 750 IACP Training Keys 425 IL Criminal Law & Procedures 375 Criminal Justice Publications/Literature 300 Criminal/Constitutional Law Publications 225 State & Federal Training Pub/Literature 225 IL Law Enforcement Bulletin 210 AED Medical Oversight & File Management Fee 150 14,169

551130 Meetings And Conferences Association Meetings, State & Local 1,200 Crime Prevention Meetings 200 Juvenile & Supervisor Meetings 200 Security & Crime Study Meetings 250 1,850

551150 Training & Instructions Northeast Multi-Regional Trn Program (NEMRT) 5,525 Supervisor & Administrative Training 7,800 Police Academy for 3 Officers 6,700 Training Days, CPR & AED, HazMat, Ethics 3,000 Tuition Reimbursement 3,100 General Training - All Other Police Employees 3,750 Defensive Tactics, Firearms-Armorer 4,100 Criminal & Juvenile Investigation 1,350 Emergency Vehicle Operation 900 Criminal Law, Arrest, Search & Seizure 800 Traffic & U. Enforcement 500 Crime Prevention Training 1,000 38,525

551160 Employee Relations Hepatitis Inoculations 600 LEAD Testing - Gun Range Officers 400 Gas Masks - Fit Testing 2,400 3,400

551170 Personnel Recruitment Sergeant Promotional Test 10,000 Police Recruit Testing NWMC 9,000 Exams, Psychological 4,200 Medical Exams 1,400 NWMC Consortium Dues 1,000 Polygraph Exams 1,000 26,600 Account Account Name Detail Total 552130 Printing And Publishing Parking, Citation & Incident Report Forms 5,850 Miscellaneous 350 6,200

552220 Abandon Auto Removal Towing Services 500 500 552330 Equipment Lease & Rental Pymts Lease Copier (2nd of 4-yr lease) 4,200 Lease Copier (3rd of 4-yr lease) 4,200 Lease Digital Audio Recorder (1st yr of 4-yr) 3,600 12,000

554120 Maintenance Of Equipment Computer Equipment & E911 Motorola Phone 5,580 Business Machine Repairs 1,765 Communication Center Emergency Alarm Fee 300 Building Maintenance 300 Building Maintenance 300 NORCOM Equipment Maintenance 23,400 In-Car Video Cameras 3,500 Radio & Telephone Equipment-Installation-Parts 750 NORCOM Consultant, System Checks 2,500 Building Security Video Cameras & Monitors 1,500 Pagers/System 250 Radar Maintenance 800 TAC-5 Upgrade Intergovernmental Agreement 8,825 Contract, LiveScan Maintenance 12,575 Fees, ALERTS Users 9,382 LiveScan Charge, T-1 Line 3,500 Evidence Software Support 415 Critical Reach Software Support 250 75,892

555140 Community Relations Community Relations 850 Police Memorial, Springfield, Illinois 350 1,200

557140 Mutual Aid NIPAS / EST / Mobile Field Force 4,200 Major Crime Task Force 3,600 Mutual Aid Support Equipment 300 ILEAS Annual Dues/Membership Fee 100 8,200

557151 Central Dispatch Intergovernmental Agreement with Des Plains 613,019 613,019 Account Account Name Detail Total 558100 Special Investigation Surveillance 1,650 Transfportation of deceased 1,000 2,650

558140 Pension Contribution Employer Pension Contribution Expense 1,116,423 1,116,423

562110 Operational Supplies Flares 2,000 Prisoner Lodging Expense 1,700 Vendor/Vending Services 1,500 Radio, Emergency Equipment & Supplies 1,200 Blood Borne Infection Prevention & Supplies 750 In-Car Video Cassettes 750 Vehicle Registrations 750 Laptop & AED Batteries 1,350 Bio-Hazard Evidence Disposal 450 Video-Audio Interrogation Tapes 170 Evidence Technician - ET 2,600 Photo Supplies 4,500 Identi-Kit 408 Animal Hospital Expenses 3,000 Wildlife Relocation & Rescue Service 3,000 Supplies & Equipment 1,100 Wildlife Disposal 1,000 26,228

562180 Office Supplies Office Supplies 4,063 Copy Machine Paper 2,675 Toner Supplies 2,135 Computer Supplies 1,375 Office Furniture & Replacement 500 Laminating Machine Supplies 325 11,073

564300 Uniform Purchase 46 Sworn Police Officers @$850 each 39,100 & Replacement 11 Community Service Officers @$560 each 6,160 Department Purchases, Patches, Insignia, 1,200 3 Clerks @$530 each 1,590 6 Part Time CSO's @$265 each 1,590 Stars & Shields 900 Crossing Guards 200 50,740

564360 Guns & Ammunition Ammunition 7,080 Supplies & Weapons 1,500 Defensive Tactics Supplies & Equipment 100 Range Maintenance 8,845 Account Account Name Detail Total Carbine Training Program 300 17,825

564365 Crime Prevention Expense Community Awareness Program 2,700 2,700

572010 Machinery & Equipment 5 Toughbook 29 Ruggedized Laptops @ $5,000 25,000 15 Portable Radios @ $900 each 13,500 3 Digital In-car Video Recorders @ $5,500 each 16,500 3 Squad Car Lightbars @ $3,000 each 9,000 3 Battery Charges @ $500 each 1,500 1 Evidence Tech Digital Video & Camera Upgrade 10,000 75,500

572030 Motor Vehicles 2 - Police Squad Cars @ $21,000 each 42,000 42,000 FIRE DEPARTMENT

FIRE Administrative CHIEF Assistant

Fire Prevention Bureau Clerk

DISTRICT CHIEF DISTRICT CHIEF DISTRICT CHIEF BLACK SHIFT RED SHIFT GOLD SHIFT

Lieutenant Lieutenant Lieutenant Lieutenant Lieutenant Lieutenant

5 Firefighters 6 Firefighters 5 Firefighters 5 Firefighters 5 Firefighters 6 Firefighters

ACTIVITY

• Fire / Hazard Prevention Includes activities for inspectional services, plan review and public education with regard to life and home safety and risk reduction in the community. Public education efforts focus on school, senior and public presentations. • Field Operations Includes fire suppression, rescue, hazardous materials control, emergency medical services and the provision of less-than-emergency level services. Field operations also encompass preparation to assist in mitigation of homeland security emergencies. • Support Services Encompasses personnel development and training; recordkeeping and reporting systems to document and evaluate services provided; proper maintenance of departmental facilities, apparatus and equipment; and interaction with other fire related departments and support agencies.

FY06 ACCOMPLISHMENTS

• Provided a high quality level of emergency service response fire, emergency medical requests, hazardous materials and rescue mitigation. • Continued efficient service delivery through maintenance and enhancement of existing partnerships with RED Center, NIPSTA, MABAS, and the NWMC. • All equipment allocated in the capital equipment plan and operational equipment budget was purchased and placed in service including a new Quint fire apparatus and Mobile Intensive Care Unit Ambulance. In addition, a new Self Contained Breathing Apparatus (SCBA) compressor and fill system, purchased through a federal grant, was placed in service. • The Fire Prevention Bureau continued to provide its characteristic high level of pre-incident services through cost effective use of its part-time personnel as well as on-duty companies. Business fire code compliance inspections and the residential Smoke Detector Program continued as priorities.

FY07 GOALS/OBJECTIVES

• Continue to provide efficient and economical services to the community consistent with the values and standards expressed in the mission of the Department and the directives of Village leadership. o Efficient and effective emergency response activities o Develop and enhance external partnering opportunities to maximize benefits to our customers. o Take an active role in the support and development of regional intergovernmental programs that provide enhanced community services in a cost effective manner. o Active recruitment of additional members into the RED Center and NIPSTA organizations. • Continue to provide high quality pre-incident services through the Fire Prevention Bureau o Review and amend incident pre-plans o Residential Smoke Detector Program o Efficient delivery of various public education programs • Continue to coordinate the Village’s effort to become compliant with the National Incident Management System (NIMS) as mandated by the Department of Homeland Security. o Delivery of training and education to appropriate staff and elected officials o Integration of the Village Emergency Operations Plan (EOP)

WORKLOAD INDICATORS 2001 – 2005 2005 2006 (5 – Year Average) (Projected) Total Alarm Response 3,010 3,255 3,132 Total Emergency Medical Incidents 1,598 1,629 1,700 Total Training Hours 19,000 18,390 19,651 Department ISO Rating 3 3 3 Fire Loss $499,500 $814,060 $600,000

BUDGET COMMENTS

The larges source of increase in this department’s budget is contributions to the Firefighters’ Pension Fund. A replacement command vehicle is proposed to replace the existing 11-yearl old unit.

CIVIL PREPAREDNESS-ESDA

Fire

ESDA Coordinator

ACTIVITY

• To assist all departments of the Village in case of an emergency or other situation in which they might have need of our skills and resources. • To assist neighboring towns, and counties, if need be, in case of an emergency.

FY07 GOALS/OBJECTIVES

• Increase level of training and, therefore, capabilities of ESDA volunteers. • To advise and alert the citizens of Morton Grove on what to do in case of an emergency or disaster. This is to be done by personal appearances at clubs, senior housing, etc. • Provide support staff services to all departments during an emergency situation. • Advise the Village Administrator, Village President, and Board of Trustees on matters relating to Civil Preparedness. • Increase the awareness of ESDA’s value to the community and recruit new volunteers into service.

BUDGET COMMENTS

The increase in this budget is attributed to the emergency warning siren project, which are offset by grant funding by the State of Illinois. The project comprises of the replacement/upgrade of three sirens. Actual Actual Adopted Date 2006 Adopted Account Description 2004 2005 2006 2006 Projections 2007

Fire 544105 Salaries-Full Time 2,979,499 3,200,709 3,309,594 1,449,989 3,275,734 3,373,900 544115 Salaries-Part Time 0 0 0 19,573 33,860 35,000 510025 Salaries-Seasonal/Temporary 0000 00 545100 Salaries Overtime 242,928 308,749 285,000 142,030 318,145 285,000 545200 Holiday Pay 142,538 148,925 132,861 30,733 132,861 139,504 546100 Longevity 29,500 30,200 32,200 0 32,200 32,600 547100 Social Security 39,683 43,055 46,320 19,298 42,033 45,000 548100 Health/Life Insurance 425,343 480,116 552,897 237,655 552,897 614,146 548150 IMRF Employer Contribution 67 1,698 1,699 837 1,676 1,871 548200 Retiree Health Insurance 109,348 99,709 107,742 45,332 93,118 68,393 548300 Life Insurance 11,219 11,858 12,890 5,746 11,445 0 551120 Dues & Subscriptions 21,319 20,745 22,302 18,688 19,513 21,063 551130 Meetings And Conferences 1,525 1,980 2,550 353 2,250 2,550 551150 Training & Instructions 15,957 15,734 19,200 11,412 20,200 20,200 551160 Employee Relations 12,880 9,783 11,400 9,152 12,000 11,400 551170 Personnel Recruitment 2,793 12,620 12,000 1,441 12,000 15,000 552130 Printing And Publishing 2,063 2,010 3,000 474 2,000 2,500 552170 Programming & Software Fees 703 1,005 1,500 0 1,000 1,000 552330 Equipment Lease/rental Pymts 9,604 10,167 11,660 5,865 11,000 11,640 554130 Maintenance Of Equipment 10,453 10,530 14,700 3,656 11,000 14,800 554150 Maintenance Of Radio Equipment 5,969 4,936 6,000 1,273 3,600 9,400 555140 Community Relations 89 34 500 31 350 500 557150 Regional Emergency Dispatch 153,117 154,724 160,000 83,024 160,600 161,920 558140 Pension Contribution Expense 393,373 493,734 854,807 427,404 854,807 1,378,335 562100 Fire Prevention Supplies 5,201 7,307 8,355 2,198 8,000 8,355 562110 Operational Supplies 9,108 7,896 10,200 4,293 10,200 10,000 562140 Janitorial Supplies 4,054 4,063 4,200 2,288 4,100 4,200 562160 Paramedic Program/supplies 18,158 19,599 17,955 11,828 17,000 19,665 562180 Office Supplies 4,146 4,505 4,500 1,843 4,500 4,500 562200 Hazardous Material & Supplies 2,234 3,716 3,500 0 2,000 5,500 564200 Operational Equipment 11,096 18,423 17,350 4,176 16,380 15,550 564210 Hose Fittings/suppression Equi 7,890 6,987 8,800 4,775 8,800 8,800 564300 Uniform Purchase & Replacement 20,844 19,780 19,960 18,619 23,000 23,965 572010 Machinery & Equipment 10,277 3,468 53,788 3,819 53,788 0 572030 Motor Vehicles 00386,000 692,533 722,000 58,350

Expenditures-Fire: 4,702,977 5,158,765 6,135,430 3,260,340 6,474,057 6,404,607

Fire-Civil Preparedness

544666 Salary ESDA Coordinator 650 712 1,200 500 1,200 1,200 547100 Social Security 53 55 92 38 92 92 551110 Mileage Allowance 25 0 50 0050 Actual Actual Adopted Date 2006 Proposed Account Description 2004 2005 2006 2006 Projections 2007 551120 Dues & Subscriptions 61 0 55 05555 551130 Meetings And Conferences 115 0 120 0 0 120 551150 Training & Instructions 40 0 700 70 200 700 551170 Personnel Recruitment 00500 0 500 500 552130 Printing And Publishing 00100 0 0 100 552330 Equipment Lease/rental Pymts 2,059 2,222 1,782 892 1,085 1,782 554130 Maintenance Of Non Auto Equip 1,029 1,508 1,712 276 550 1,712 554150 Maintenance Of Radio Equipment 941 684 750 96 500 750 562110 Operational Supplies 644 576 1,350 0 1,050 1,350 564300 Uniform Purchase & Replacement 1,354 239 2,000 87 1,500 2,000 572010 Machinery & Equipment 0 461 1,000 0 13,000 59,500

Expenditures-ESDA: 6,971 6,457 11,411 1,960 19,732 69,911

Total Fire: 4,709,948 5,165,221 6,146,841 3,262,299 6,493,789 6,371,103 Account Account Name Detail Total

Fire - Fire

551120 Dues & Subscriptions Adm. Staff Organizations 1,255 Local Newspapers 50 MABAS Dues New Vehicles 4,400 MABAS Support Team Dues 5,750 NIPSTA Membership 8,858 Other Organizations 500 Professional Periodicals 250 21,063

551130 Meetings & Conference Ann. FP Week/IFSA Mtg. 350 Fire Investigators Seminars 200 Haz Mat Seminars 300 IL Fire Chiefs' Ann. Conf. 700 IL Fire Chiefs' Symposium 650 IL Fire Insp. Meetings 100 Misc. EMS Seminars 100 Misc. Monthly Meetings 100 Sec. Assoc. Seminars 50 2,550

551150 Training & Instructions Auto Extrication 400 Challenge & Competition Entry 1,000 CPR Training Supplies 500 Discretionary Housing 3,000 Discretionary Training 3,500 Driver Training (NAPD) (2) 350 FF-II & Haz Mat (2) 2,800 Fire Investigation 1,500 Haz Mat Training 750 Incident Command Training 1,000 Leadership Training 1,900 Officer Training 1,500 Special Rescue (trench/structure) 750 Tech Support Training 500 Training Equipment 500 Training Videos 250 20,200

551160 Employee Relations Challenges & Competition Support 1,000 Misc. Medical 600 Phys. Exams/NFPA IDOL 9,600 Safety/Wellness Programs 200 11,400 Account Account Name Detail Total

551170 Personnel Recruitment Firefighter Candidate Testing 12,000 Hepatitis Immunization (2) 500 Medical & Fitness (2) 1,000 Polygraph Test (2) 250 Psychological Test (2) 1,250 15,000

552130 Printing and Publishing Annual Report 150 FPB Information Forms 200 HIPPA Pamphlets 200 Inspection Report Forms 300 MICU Forms & Bubble Sheets 1,000 Public Ed. Pamphlets 350 Stationary/Business Cards 300 2,500

552170 Programming & Software Firehouse Software 500 Drop Chute Software 500 1,000

552330 Equipment Lease & Rental Payments Alpha/Numeric Pager Rental (47) 4,000 Copy Machine Lease 2nd of 5 yrs 5,040 Nextel Service 2,600 11,640

554100 Maintenance Of Equipment Station Cleaning & Decon of Gear 1,500 Ann. Insp./Rep. of Extinguishers 800 Annual Aerial Ladder Testing 600 Flow Test SCBA Units & Regulator Test 2,400 Hydro Test Cylinders 1,500 OSHA/IDOL Crain/Hoist Testing 300 Preemption Equ. Repairs 600 Repair of Meters, Tools & Appliances 2,000 Rescue Tool Testing 800 SCBA Air Test/Compressor Maint. 1,200 Service Agreement Copy Machine 1,100 Testing Ground Ladders 400 Intercom & Tone Alert System 1,600 14,800

554150 Radio Equip. Purchase of Portable Radios 4,000 Battery Replacement Program 950 Account Account Name Detail Total Maintenance Contract - Motorola 1,500 Non-Contract Repairs 2,000 Radio Accessory Parts 950 9,400

555140 Community Relations 500 500

557150 Regional Emergency AVL Medium (6 units) 6,720 Dispatch Dispatching Services 148,000 Phone Line Charges 7,200 161,920

558140 Pension Contribution Employer Pension Contribution 1,378,335 1,378,335

562100 Fire Prevention Supplies Community Risk Reduction 2,800 Fire Inspection & Investigation Supplies 600 Manuals, Fire Codes & Subscriptions 1,255 Pub Ed Supplies & Trailer Maint. 3,700 8,355

562110 Operational Supplies Auto Repair Pats 1,000 Station Supplies 8,500 Photo Supplies 500 10,000

562140 Janitorial Supplies 4,200 4,200

562160 Paramedic Program - Supplies Administrative Fee - St. Francis System 1,100 Ambulance Supplies 1,215 Biannual non-para Training (AED) 1,500 Continuing Ed thru St. Francis 3,150 Disposable Equ Infec Dis Control 1,050 Equipment Repair & Parts 800 Medical Exygen service 1,515 Patient Transfer Equip. 450 Repl of Specialized Equ 325 Telemetry Equip Repair & Parts 900 Training for 2 Paramedic, 2 EMT, 2 Perceptor 7,660 19,665 Account Account Name Detail Total 562180 Office Supplies General Office Supplies 4,500 4,500

562200 Hazardous Material Haz Mat Mitigation Supplies 800 & Supplies Haz Mat Monitoring Supplies 2,000 Protective Gear 500 Reference Manuals 200 A-FFF Foam 700 Emulsifier 700 Recharge Extinguishers 600 5,500

564100 Operational Equipment Hurst Tool Parts/Hoses 800 Misc. Accessories for SCBA 750 Misc. Parts for SCBA/Compressor 500 Parts for Small Tools 500 SCBA/CBRN Mask Test Supplies 1,000 Small Tools 900 Forcible Entry Tools 2,800 Hardware/Rope Rescue Equipment 1,000 Replacement Response Equipment 1,900 Replacement Station Equipment 1,900 Furniture & Fixtures 3,500 15,550

564210 Hose Fittings Hose & Fittings Replacement 5,000 - Suppression Equip LDH Discharge Valves 1,800 Repl/Repair Suppression Tools 1,500 Rescue Shoring 500 8,800

564300 Uniform Purchase Clothing Allowance (4 @ ~$793) 3,175 & Replacement Equip 2 New Firefighters 5,500 Fire Gear Replacement (10) 14,540 Safety Equipment 750 23,965

572030 Motor Vehicles Command Vehicle Replacement 58,350 1995 Chevrolet Van 58,350

Fire - ESDA 551110 Mileage Allowance 50 50

551120 Dues & Subscriptions 55 55 Account Account Name Detail Total 551130 Meetings & Conferences Regional, State & Council Meetings 120 120

551150 Training & Instructions First Aid Training 200 Haz Mat Awareness Training 200 Radiological Monitoring 300 700

551170 Personnel Recruitment 500 500

552130 Printing & Publishing 100 100

552330 Equipment Lease/Rental Pagers 1,782 1,782

554130 Maintenance Of Equipment National Weather Service Monitoring 912 Warning Siren Maintenance Check 800 1,712

554150 Maintenance of Radio Radio Maintenance 600 Equipment 600

562110 Operational Supplies Operating Materials 600 Small Tools 500 Medical Supplies 250 1350

564300 Uniform Purchase & 2,000 Replacement 2,000

572010 Machinery & Equipment Outdoor Warning Sirens (to be paid for with grant money) 59,500 59,500 PUBLIC WORKS DEPARTMENT

ADMINISTRATION

STREET ENGINEERING VEHICLE GARBAGE MAINTENANCE MAINTENANCE COLLECTION

ACTIVITY

Public Works maintains the Village infrastructure including:

• Streets, asphalt and concrete • Alleys • Street lights and traffic signals • Village regulatory and informative signage • Concrete, curbs, sidewalks and aprons • 50/50 Concrete Replacement Program • Parkways and other Village owned properties • Tree trimming and removal • 50/50 Tree Planting Program • Snow removal and deicing • Leaf pick up • Planning and project management • Plan review • Draft bidding documents and contracts for sublet services • Geographic Information System (GIS) • Motor Fuel Tax (MFT) • Metropolitan Water Reclamation District (MWRD) • Traffic Safety Commission • Right-of-Way permits • 136 Village owned vehicles • Fuel storage and dispensing system • Manage the Solid Waste Collection contract

FY06 ACCOMPLISHMENTS

• Successfully completed the street patching and crack filling programs covering 3,200 square yards of patching and 8,800lbs. of crack sealing • Completed 22,878.4 linear feet of thermoplastic striping and 9,362 linear feet of paint striping • Completed Harlem Avenue resurfacing from Greenwood Ave. to Golf Rd. • Completed the pavement marking program • Managed the contractual Tree Trimming Program • Successfully manage the fulfillment of all sublet contracts • Successfully maintained the Village owned fleet • Conducted monthly safety meetings • Continued the training of staff • Completed all contractual projects on or below budget

FY07 GOALS/OBJECTIVES

• Review and improve the coordination and development of documents and reports • Implement “Request for Proposal” and “Request for Qualification” documents • Continue to maintain and service the 136 Village owned vehicles • Evaluate and draft a comprehensive and flexible Revolving Equipment Replacement Program • Maintain the 270 lane miles of Village streets and 57.99 lane miles of state and county roads • Analyze and improve on efficiency involving all day-to-day operations • Continue to monitor and manage the collection of waste • Maintain Village infrastructure within budgeted guidelines • Encourage employee wellness and safety • Keep Village streets clear and drivable during all adverse weather conditions • Review and update the Village’s construction standards • Address the requirements of federal, state, or regional agencies • Continue cooperation with Consortium to implement G.I.S. System • All repairs and maintenance functions are to be performed as expediently as possible with consideration to the community

PERFOMANCE INDICATORS FY05 FY06 FY07 Actual Estimate Projection • “Tree City USA” Designation Yes Yes Yes • Underground Tank Storage Certification Yes Yes Yes • Maintained “Professional Engineer” License Yes Yes Yes • Complied with all EPA “Clean Air” Standards Yes Yes Yes

WORKLOAD INDICATORS

• Lane miles of Village streets 270 270 271.2 • Lane miles of State & County Roads 57.99 57.99 57.99 • Lane miles of curb 136 136 137.2 • Parkway trees 11,600 11,575 11,600 • Projects managed 29 29 29 • New major developments 19 19 19

BUDGET COMMENTS

Replacement vehicles are proposed in this budget, including the 1983 John Deere end loader. Other increases associated with rising fuel and electricity costs have been programmed.

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 Public Works - Streets and Sidewalks

544105 Salaries-Full Time 952,040 965,338 1,009,910 459,684 992,285 1,048,000 544115 Salaries-Part Time 12,653 13,381 15,263 6,913 15,250 15,500 544125 Salaries-Seasonal/Temporary 29,977 23,337 31,000 10,805 32,218 40,000 545100 Salaries Overtime 51,891 99,369 95,000 22,803 52,898 98,000 546100 Longevity 12,450 14,500 13,850 0 13,850 13,250 547100 Social Security 81,845 83,028 89,125 36,835 84,647 92,200 548100 Health/Life Insurance 156,193 176,670 203,171 84,655 203,171 203,413 548150 IMRF Employer Contribution 0 379 0 2,427 5,056 7,202 548200 Retiree Health Insurance 10,521 11,385 13,093 5,218 10,735 10,530 548300 Life Insurance 3,598 3,766 3,839 1,840 3,660 0 551110 Mileage Allowance 0 -1,476 0 0 0 0 551120 Dues & Subscriptions 779 353 1,000 45 900 900 551130 Meetings And Conferences 322 148 800 294 700 900 551150 Training & Instruction 516 708 900 255 800 1,000 551160 Employee Relations 1,030 1,086 1,000 1,195 2,000 1,200 552240 Tree Replacement 14,041 3,362 15,000 6,499 15,000 15,000 552250 Tree Trimming 35,886 36,614 25,000 18,778 25,000 25,000 552260 Landfill Expense 25,920 43,737 29,000 11,266 28,000 31,000 552290 Construction Services 14,830 14,891 18,000 0 18,000 20,000 552330 Equipment Lease/rental Pymts 5,527 6,644 7,720 3,741 7,700 7,800 553130 Utilities Street Lighting 114,724 100,290 115,000 47,127 115,000 135,000 554130 Maintenance Of Equipment 117 0 450 4,337 400 400 562110 Operational Supplies 10,253 17,212 11,200 5,597 11,200 15,000 562140 Janitorial Supplies 1,468 1,705 1,200 688 1,200 1,200 562180 Office Supplies 1,140 1,314 1,100 841 1,100 1,000 563100 Landscaping Materials 6,211 13,963 6,500 4,390 6,000 7,000 563110 Construction Materials 8,292 17,745 13,000 4,178 13,000 16,000 563130 Street Sign Materials 23,239 22,617 26,000 14,364 25,000 25,000 564200 Operational Equipment 19,934 24,309 26,400 8,554 26,100 25,500 564300 Uniform Purchase & Replacement 5,625 4,415 4,500 3,176 4,500 4,500 572010 Machinery & Equipment 5,186 22,530 7,000 3,600 7,000 197,300

Expenditures-Streets 1,606,207 1,723,319 1,785,021 770,105 1,722,370 2,058,795

Public Works - Engineering

544105 Salaries-Full Time 147,384 169,776 200,221 107,029 198,468 207,500 544115 Salaries-Part Time 0000 00 544125 Salaries-Seasonal/Temporary 0000 00 545100 Salaries Overtime 1,667 3,284 6,000 1,047 1,945 5,000 546100 Longevity 300 0 300 00300 547100 Social Security 12,123 13,026 15,798 7,477 15,332 16,250 548100 Health/Life Insurance 15,423 28,746 33,058 21,296 33,058 27,044 548150 IMRF Employer Contribution 361 13,742 10,072 6,231 12,663 16,325 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 548300 Life Insurance 537 593 721 305 610 0 551120 Dues & Subscriptions 842 990 1,400 388 1,400 1,200 551130 Meetings And Conferences 190 10 600 96 400 800 551150 Training & Instructions 1,009 1,261 1,200 0 1,000 1,400 551160 Employee Relations 267 122 300 107 300 250 552130 Printing And Publishing -383 -76 500 -166 300 300 552140 Engineering Services 15,463 13,230 12,000 7,624 12,000 15,000 552170 Progamming Fees 1,035 0 0 0 0 0 552330 Equipment Lease/rental Pymts 00200 0 100 200 554130 Maintenance Of Equipment 395 -25 500 450 500 500 562110 Operational Supplies 1,306 820 1,600 505 1,600 1,500 562180 Office Supplies 362 460 400 109 400 500 564300 Uniform Purchase & Replacement 731 640 700 198 700 700

Expenditures-Engineering: 199,011 246,598 285,570 152,695 280,775 294,769

Public Works-Solid Waste

552100 Yard Waste Program 78,668 68,510 89,600 31,624 72,000 85,000 552130 Printing And Publishing 570 0 0 0 0 0 552280 Trash Collection Services 48,897 0 0 0 0 0 552300 Curbside Recycling Program 21,097 0 0 0 0 0 564330 Purchase of Garbage Bags & Bins 530 0 0 0 0 0 Residents Waste Collection Fees 0000 0 235,000 552150 Solid Waste Finan Assist Prgm 1,654 3,294 50,000 10,022 25,000 0 557101 Swancc Tipping/disposal Fees 420,726 358,802 464,123 203,460 420,000 460,560 557105 Swancc Debt Contribution 45,323 24,911 32,310 14,021 29,000 28,330

Expenditures-Solid Waste 617,464 455,517 636,033 259,127 546,000 808,890

Public Works - Vehicle Maintenance

544105 Salaries-Full Time 222,806 218,060 240,594 109,476 236,983 251,000 545100 Salaries Overtime 10,067 20,215 22,000 4,602 8,714 21,000 546100 Longevity 1,500 2,100 2,100 002,100 547100 Social Security 17,892 18,202 20,249 8,497 18,796 20,800 548100 Health/Life Insurance 29,836 32,095 37,743 15,726 37,743 44,121 548150 IMRF Employer Contribution 001 001 548170 Mechanics Pen- Employer Contri 0 10,388 10,702 4,900 10,080 10,712 548300 Life Insurance 830 884 908 425 848 0 551120 Dues & Subscriptions 945 252 500 50 400 500 551150 Training & Instructions 1,033 75 1,200 495 1,100 1,000 551160 Employee Relations 59 116 200 249 350 200 552330 Equipment Lease/rental Pymts 254 280 250 130 250 250 554130 Maintenance Of Equipment 29,592 32,770 62,500 13,916 58,000 60,500 561100 Equipment Supplies/Parts 147,135 157,555 138,500 93,573 148,000 148,000 561110 Gas, Diesel, Fuel, & Oil 131,817 149,877 125,734 92,519 140,000 175,000 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 562110 Operational Supplies 18,169 26,430 19,700 9,268 19,000 21,000 562180 Office Supplies 315 33 300 73 300 200 564300 Uniform Purchase & Replacement 2,199 1,884 2,000 992 2,000 2,000 572010 Machinery & Equipment 0 29,636 0 0 0 0

Expenditures-Vehicle Maintenanc 614,449 700,853 685,180 354,890 682,564 758,384

Total Public Works: 3,037,131 3,126,287 3,391,805 1,536,816 3,231,709 3,920,838 Account Account Name Detail Total Public Works - Street Department 551120 Dues & Subscriptions APWA Membership 400 CDL Renewal 100 Various publication subscriptions 400 900

551130 Meetings & Conferences IRMA Meetings and Conferences 300 APWA Meetings and Conferences 100 NIPSTA Meetings and Conferences 300 Mid-Am Equipment Show 100 Con Ex Equipment Show 100 900

551150 Training & Instruction IRMA Training 400 Forestry Training 100 NIPSTA Driver Training 500 1,000

551160 Employee Relations Mandatory IDOT Drug Testing 400 Physical Exams 400 Employee Recondition Awards 100 Holiday Party 300 1,200

552240 Tree Replacement Replacement of parkway trees 15,000 15,000

552250 Tree Trimming Contractual tree trimming 25,000 25,000

552260 Landfill Expense Street sweeping debris 10,000 Logs, chips, grass, yard waste 6,000 Excavation debris 15,000 31,000

552290 Construction Services Pavement marking 20,000 20,000

552330 Equipment Lease/rental Pymts Copier lease 3,600 DTN (Weather Radar) rental 1,500 Murray & Trettle 1,500 Pager rental 1,200 7,800 Account Account Name Detail Total

553130 Utilities Street Lighting Electrical power to operate street lighting in the Village 135,000 135,000

554130 Maintenance of Equipment Replacement toner and ribbons 200 Maintenance of Base radio 200 400

562110 Operational Supplies Wood concrete forms 2,500 Concrete saw blades 3,000 Chain saw blades & chains 1,000 Ropes for tree work 1,000 Grass catcher bags 1,000 Hardware 200 Shovels & rakes 500 Steel concrete forms 2,500 Expansion joints 3,300 15,000

562140 Janitorial Supplies Toilet paper 200 Paper towels 250 Cups 150 1st Aid supplies 600 1,200

562180 Office Supplies General Office Supplies 1,000 1,000

563100 Landscaping Supplies Grass seed 800 Black dirt 1,000 Flowers 1,000 Bushes 500 Weed killer 1,000 Mulch 1,000 Fertilizer 600 Sod 500 Mower blades 250 String for trimmers 250 Two cycle oil 100 7,000 Account Account Name Detail Total

563110 Construction Materials Stone 8,000 Asphalt (other than MFT) 4,000 Concrete (other than MFT) 4,000 16,000

563130 Street Sign Materials Street signs 21,000 Traffic paint 500 Street sign hardware 3,500 25,000

564200 Operational Equipment Sweeper brooms 4,500 Sweeper dirt shoes 2,500 Plow blades 7,000 Salt spreader parts 1,000 Plow hardware 1,000 Misc. small hand tools 500 Barricades, type I,II and III 3,000 Chain saws 1,500 Weed trimmers 500 Lawn edger 400 Traffic cones 1,000 Asphalt lutes 200 Safety equipment 2,400 25,500

564300 Uniform Purchase 10 Uniform and Winter gear 4,500 4,500

572010 Machinery & Equipment Bobcat 7,500 Front end loader 125,000 Utility van 21,000 Roller trailer 11,000 Plow 3,800 Salt spreaders 29,000 197,300

Public Works - Engineering Department

551120 Dues & Subscriptions American Society of Civil Engineers (2) 600 American Public Works Association (4) 500 Subscriptions 100 1,200 Account Account Name Detail Total

551130 Meetings & Conferences Seminars (3 People x 3 Seminars) 400 Luncheons (4) 300 meeting such as travel and meals 100 800 g(p) 551150 Training & Instruction Engineering, GIS, Construction Inspection 1,400 1,400

551160 Employee Relations Drug & Alcohol Testing 200 Miscellaneous Employee Relations 50 250

552130 Printing & Publishing Drawing Reproduction 100 Plotter Paper 200 300

552140 Engineering Services Specialized Engineering Review 15,000 15,000

552330 Equip. Lease & Rental Pymts. Copier Lease 200 200

554130 Maint. Of Non Auto Equip. Full size copier - Maintenance Agreement 500 500

562110 Operational Supplies Construction Inspection Supplies 400 Misc. Operational Supplies 500 Surveying Supplies 500 HP Laser Jet 1100 100 1,500

562180 Office Supplies General Office Supplies 500 500

564300 Uniform Purchase & Replace 3 Engineering Department employees 700 700

Public Works - Solid Waste Collection

552100 Yard Waste Program Cost of collecting grass clipping, leaves 85,000 85,000 Account Account Name Detail Total 557101 SWANNC Tipping Fee Per Tonnage Fee + 10% contigency 460,560 460,560

557105 SWANNC Debt Contribution Share of debt for Balefill Project 28,330 28,330

Public Works - Vehicle Maintenance Department

551120 Dues & Subscriptions Magazines 100 Shop manuals 200

APWA dues 200 500

551150 Training & Instructions Napa Technician training 500 NIPSTA Driver training 250 IRMA seminars 250 1,000

551160 Employee Relations Mandatory IDOT Drug testing 200 200

552330 Equip. Lease / Rental Pymts. Rental of 4 pagers 250 250

554120 Maintenance Of Equipment Front end alignments 1,000 Repair & recapping of tires 20,000 Safety lane inspections 2,000 Washing of Village owned vehicles 3,000 Outsourced welding repairs 5,000 Testing & Fire pump repair 5,000 Squad car change overs 19,500 Air Compressors (2) 800 Overhead crane 700 Fuel storage & dispensing 1,500 Oil & grease pumps 1,000 Emergency generator 500 Pressure washers 500 60,500

561100 Equipment Supplies/Parts Truck parts 50,000 Automotive parts 37,000 New tires 10,000 Account Account Name Detail Total Non Auto Parts/Supplies 38,000 Electrical supplies 8,000 Hardware 5,000 148,000

561110 Gas, Diesel Fuel & Lube Lubrication oils 12,000 Gas 88,000 Diesel 75,000 175,000

562110 Operational Supplies Welding supplies 1,000 Safety equipment 1,000 Solvents 2,500 Fabricating supplies 5,000 Body repair supplies 4,500 Paint 2,000 Cleaning supplies 1,000 Small hand tools 1,500 Engine scanner up-date 1,500 Air conditioning tools 500 Fuel pressure testing equipment 500 21,000

562180 Office Supplies General Office Supplies 200 200

564300 Uniform Purchase & Replace 4 sets of Uniforms and Winter Gear 2,000 2,000 DEPARTMENT OF FAMILY & SENIOR SERVICES

ADMINISTRATION

SENIOR CITIZEN NURSING & COUNSELING SERVICES HEALTH SERVICES EDUCATION

ACTIVITY

Family & Senior Services provides social, health and psychological supportive services to village residents and employees including:

• Individual, group and family counseling • Crisis intervention • Employee Assistance Program • Senior outreach services • Health screenings • Health education • Senior social programming

FY06 ACCOMPLISHMENTS

• Increased counseling and social service activities • Increased social activities for senior population • Expanded employee wellness programs • Obtained grant for a new Seniortran bus • Assisted senior residents with Medicare Part D applications • Co-coordinated the Emergency Pharmaceutical Distribution Plan with Police and Fire Departments • Developed volunteer nurse team for Emergency Preparedness Plan. • Increased senior center membership by 7% (2% over goal by August 2006)

FY07 GOALS/OBJECTIVES

• Increase senior center membership • Expand nursing services program • Identify social service needs for non-senior residents and develop related programming

WORKLOAD INDICATORS

FY05 FY06 FY07 Actual To Date Projection

Senior Center Membership 441 473* 500 Social Service/Counseling Contacts 1,309 990* 1,600

*Through August 2006

BUDGET COMMENTS

The FY07 Budget for Family and Senior Services has three primary areas of increase:

• Personnel – due to increase in health insurance rates • Printing and Publishing – cost of printed material that occurs every other year, i.e., labels for the lending closet items, membership and taxi program identification cards. • Postage – Senior Center Newletter is being mailed to members every month instead of every other month resulting in increased registration for programs and membership.

AMERICAN LEGION MEMORIAL CIVIC CENTER

ADMINISTRATION

PRIVATE RENTALS SENIOR CITIZENS CIVIC & ACTIVITIES & GOVERNMENT SERVICES EVENTS

ACTIVITY

The multi-purpose facility known as the American Legion Memorial Civic Center has become a community focal point for private functions, senior citizen activities and services, and civic and government events. The Village of Morton Grove’s Department of Family and Senior Services has the duty of maintaining, scheduling, managing, and cultivating activities within this facility.

FY06 ACCOMPLISHMENTS

• Surpassed revenue goal in September 2006. • Expanded promotional outreach for the purpose of attracting private rentals. • Adjusted rate schedule to attract rental activity and increase exposure. • Maintenance of appliances, cleaning and maintenance of interior, employment of building supervisory staff, and acquisition of equipment was accomplished to perpetuate the appeal and diversify the efficacy of the Center.

FY07 GOALS/OBJECTIVES

• Further adjust rate schedule to capitalize on economic demand. • Surpass revenue goal. • Continue to provide a safe and inviting home for activities and services for senior citizens and young residents.

WORKLOAD INDICATORS

Civic Center Civic Center Attendance Rental Revenue

Jan-Sep 2002 19,052 $18,836 FY 2002 26,469 $27,612

Jan-Sep 2003 21,330 $22,834 FY 2003 30,330 $33,390

Jan-Sep 2004 26,955 $36,163 FY 2004 37,190 $52,349

Jan-Sep 2005 29,291 $48,547 FY 2005 37,773 $57,762

Jan-Sep 2006 37,958 $61,413 FY 2006 n.a. n.a.

BUDGET COMMENTS

The following FY07 Civic Center Budget changes have been proposed: • Printing & Publishing. Increased by $200 to expand publicity outreach. • Janitorial Services. Increased by $1,550 due to contractual maintenance agreement increase and increase in floor maintenance based upon usage demand. • Utilities. Increased by $4,000 due to increase in natural gas cost. • Maintenance of Buildings. Decreased by $4,000 by administrative recommendation. • Maintenance of Non-auto Equipment. Increased by $1,321 due to contractual maintenance agreement increases and the addition of a maintenance contract for refrigeration appliances. • Operational Supplies. Increased by $2,000 due to merger of Landscape Supplies account and Seasonal Decorations account. • Janitorial Supplies. Increased by $500 due to increased building usage. Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 Family and Senior Services

544105 Salaries-Full Time 198,028 211,151 225,904 104,150 214,257 233,500 544115 Salaries-Part Time 85,022 85,359 102,323 48,795 105,000 74,000 544125 Salaries-Seasonal/Temporary 0 0 0 0 0 39,000 546100 Longevity 2,100 2,600 2,600 0 2,600 2,600 547100 Social Security 22,218 22,728 25,309 11,461 24,622 26,500 548100 Health/Life Insurance 25,092 24,785 39,007 17,343 39,007 52,184 548150 IMRF Employer Contribution 267 10,611 12,198 5,623 11,475 18,900 548200 Retiree Health Insurance 2,229 2,263 2,602 1,037 2,133 0 548300 Life Insurance 645 697 859 408 815 0 551110 Mileage Allowance 409 400 600 249 549 300 551111 Programming & Activity Exp 25,549 18,421 29,100 10,918 29,308 26,550 551120 Dues & Subscriptions 523 873 763 680 784 917 551130 Meetings And Conferences 748 268 1,150 147 797 700 551160 Employee Relations 0 143 300 818 1,218 927 552120 Postage & Meter Rental 396 397 720 329 1,028 1,200 552130 Printing And Publishing 1,687 879 1,500 424 1,354 3,000 552150 Special Assistance 0 0 0 0 0 35,000 555100 Senior Citizen Cab Fares 3,672 2,908 4,000 1,159 2,969 4,000 555120 Counseling & Social Services 135 202 100 50 100 100 555160 Meals on Wheels -2,438 0 0 0 0 0 562110 Operational Supplies 5,198 4,381 4,952 2,394 3,894 5,000 562190 Medical Supplies 2,723 3,006 3,750 944 2,844 2,850

Expenditures-Family & Senior Services: 374,201 392,071 457,738 206,930 444,753 527,228 Civic Center

544115 Salaries- Part Time 38,610 40,411 42,845 19,260 42,591 44,300 545100 Salaries-Overtime 738 277 0 254 500 0 547100 Social Security 3,143 3,290 3,278 1,631 3,296 3,400 551120 Dues & Subscriptions 0 180 180 180 180 180 552130 Printing & Publishing 590 625 1,200 1,067 1,751 1,400 552160 Janitorial Services 12,998 12,581 13,000 6,132 12,926 15,150 552330 Equipment Lease/rental Pymts 3,425 3,434 3,500 1,421 3,125 3,500 553120 Utilities-municipal Facilities 7,771 10,671 12,000 8,507 14,000 16,000 554110 Maintenance of Buildings 19,586 17,555 14,000 4,906 10,000 10,000 554130 Maintenance Of Non-auto Equip 10,537 11,638 11,076 8,612 12,573 11,797 562110 Operational Supplies 7,552 9,429 9,750 3,007 8,546 9,500 562140 Janitorial Supplies 2,088 1,599 1,500 1,040 2,479 2,000

Expenditures-Civic Center: 107,038 111,691 112,329 56,017 111,967 117,227

Total Family and Senior Services: 481,239 503,762 570,067 262,947 556,721 644,455 Account Account Name Detail Total

Health & Human Services - Family & Senior Services

551110 Mileage Mileage Reimbursement 300 300 551111 Programming & Activity Exp Classes 3,500 Cover paper for monthly newsletter/Travelin' Times 550 Day Trips 20,000 Senior Center Members Only Party 2,500 26,550

551120 Dues & Subscriptions American Diabetic Association 30 American Journal of Nursing 32 Association of Illinois Senior Centers 100 Association of Police Social Workers 40 Chicago Sun Times 70 DHHS - CLIA license 200 Bits n Pieces 30 Illinois Social Worker License 80 Interagency Network of Niles Township 20 Motion Picture Licensing Corporation 250 North Suburban Service Council 35 Pioneer Press (MG Champion) 30 917

551130 Meetings and Conferences Annual Seminar for Illinois Senior Centers 300 Continuing education programs for Nurse 100 Continuing education for Social Workers 300 700

551160 Employee Relations Consortium Management Fee 27 Employment Physicals 600 Random Drug Testing 300 927

552120 Postage & Meter Rental Postage for Newsletters 1,200 1,200

552130 Printing And Publishing Ink charges 125 Letterhead, Envelopes, Business Cards 2,500 Taxicab Discount Coupons 375 3,000

552150 Special Assistance Special Assistance (Formerly, Waste Assistanc) 35,000 35,000 Account Account Name Detail Total 555100 Senior Cab Fares Sr. Citizen Discounted Cab Fares 4,000 4,000

555120 Counseling Support Group and Workshop materials 100 & Social Services 100

562110 Operational Supplies Biohazard clean-up supplies 200 Coffee, Creamer, Sugar, Paper Products 1,000 Lending Closet equipment & repairs 500 Office supplies 3,100 State Vehicle Registrations for Seniortran buses 50 Stericycle Pickup 150 5,000

562190 Medical Supplies Cholesterol Clinic fees-Swedish Covenant Hosp. 2,000 Durable Medical Supplies 100 First Aid Supplies 50 Health Educational Material 100 Medical Reference texts 100 Screening Clinic supplies 500 2,850

Health & Human Services - Civic Center

551120 Dues & Subscriptions Morton Grove Chamber of Commerce 180 180

552130 Printing & Publishing SBC Yellow Pages listing 700 Yellow Book USA listing 700 1,400

552160 Janitorial Services Contract service 11,550 Exterminator contract 600 Floor maintenance 3,000 15,150

552330 Equipment Lease Konica/Minolta Copier 3,500 3,500

553120 Utilities NICOR 16,000 16,000

554110 Maintenance of Bldg General 10,000 10,000

554130 Maintenance Of Equipme Backflow preventer contract 465 Copy machine contract 760 Account Account Name Detail Total Elevator contract 5,070 Fire alarm contract and monitoring 682 Fire extinguisher contract 70 Generator contract 750 HVAC contract 3,300 Refrigeration contract 700 11,797

562140 Janitorial Supplies General 2,000 2,000

562110 Operational Supplies General 3,000 Seasonal Decoration 500 Landscape Supplies 2,000 Operational Equipment 4,000 9,500

BUILDING AND INSPECTIONAL SERVICES

Administration

Code Enforcement Public Health Zoning & Planning

New Property Construction Maintenance

ACTIVITY

• Administration of Zoning Ordinance • Provide planning service for orderly development • Staff liaison support to -Zoning Board of Appeals -Plan Commission -Appearance Commission -Environmental Board of Health • Enforce building and property maintenance codes through plan review and field inspections • Enforcement of Public Health regulations Food service inspections Rodent control and mosquito vectoring Other health related nuisance complaints

FY06 ACCOMPLISHMENTS

• Woodlands Development substantially completed (320 condo units; 78 townhouse units) • Trafalgar Square townhouses completed (113 units) • Illinois Bone & Joint Institute (including patient surgery center) completed • Aldi’s Food Store opened in October • Continued review of the Unified Development Code • Identified infestation problems and work with property owners to eliminate rat harborage (rat and vermin problems are increasing in all north suburban communities)

FY07 GOALS/OBJECTIVES

• Continue to provide staff support to various commissions • Adopt the “Unified Development Code” • Assist Community and Economic Development Department with various land use projects • Review and update sections of Municipal Code enforced by the department

WORKLOAD INDICATORS

Building Permit Comparison Permit Type 99-03 Ave. CY2004 CY2005 Jan-June 2006 Single Family 95 140 139 62 Detached Garages 54 45 50 17 Multi-Family 3 3 18 8 Commercial 23 25 43 11 Industrial 6 9 4 1 Miscellaneous 625 667 679 294 Total 806 889 933 393

Handled eighteen Zoning Board of Appeals cases and fourteen Plan Commission cases in CY05

BUDGET COMMENTS

• Third-party semi-annual elevator inspection fees and consulting structural engineering fees are charged to this department. These fees are collected from property owners and deposited in the appropriate revenue accounts. • A new item for “Public Health Services” has been added to address the increasing problems with rats and other vermin

BUILDING AND INSPECTIONAL SERVICES MUNICIPAL BUILDING MAINTENANCE

Administration

Custodians Outside Contractors Cleaning Services

ACTIVITY

• Administer repairs and renovations at village owned properties • Oversee Flickinger Center custodial staff

FY06 ACCOMPLISHMENTS

• Completed first floor remodeling at Police Dept • Tuckpointed Public Works building • Assisted Public Works and Fire Department with projects identified in the FY06 budget

FY07 GOALS/OBJECTIVES

• Continue to assure WORKLOAD INDICATORillage owned buildings are clean and aesthetically pleasing, setting an example for residents and businesses • Respond to repair requests from other departments • Coordinate contractual services related to building maintenance • Identify building maintenance items for inclusion in the capital improvement plan.

BUDGET COMMENTS

• Includes projects approved from the Capital Improvement Program • Painting the exterior of the Flickinger Center (Deferred from CY06) • Increase in general maintenance items due to increasing age of buildings

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 Building and Inspectional Services

544105 Salaries-Full Time 301,898 324,940 334,323 156,701 334,320 344,350 544115 Salaries-Part Time 0 0 0 0 0 0 544125 Salaries-Seasonal/Temporary 34,884 39,079 38,580 17,209 37,817 39,500 546100 Longevity 4,600 5,200 4,600 0 4,600 5,200 547100 Social Security 26,120 27,451 28,878 12,909 28,820 29,365 548100 Health/Life Insurance 37,348 41,083 47,245 19,685 47,245 61,201 548300 Life Insurance 972 1,235 1,233 611 1,217 0 551120 Dues & Subscriptions 1,731 1,520 1,675 571 1,525 1,465 551130 Meetings And Conferences 562 447 4,280 1,143 1,400 1,480 552112 Public Health Services 000750 900 1,000 552140 Engineering Services 8,992 15,283 4,400 -1,443 7,000 6,450 554130 Maintenance Of Non Auto Equip 65 0 300 000 562110 Operational Supplies 1,844 1,826 1,700 437 950 1,950 564300 Uniform Purchase & Replacement 301 262 500 0 450 500

Expenditures-Bldg & Inspectional Services: 419,318 458,326 467,714 208,574 466,244 492,461 Municipal Buildings

544639 Salaries Custodians 11,967 11,496 16,095 5,617 12,266 16,500 547100 Social Security 935 879 1,231 430 938 1,250 552160 Janitorial Services 30,709 30,459 32,500 10,970 29,000 32,500 552330 Equipment Lease/rental Pymts 0 0 50 0 00 553120 Utilities Municipal Facilities 9,280 20,588 15,000 2,233 15,400 16,000 554100 Maintenance Of Alarm Equipment 1,963 2,256 2,580 540 2,720 2,770 554110 Maintenance Of Buildings 36,878 97,718 40,900 5,471 35,000 75,000 554130 Maintenance Of Non Auto Equip 34,798 34,456 38,100 22,175 40,550 39,375 562140 Janitorial Supplies 1,493 1,610 1,550 0 1,550 1,550 563140 Building Maintenance Materials 4,798 3,935 5,650 2,179 5,322 5,650 564190 Small Tools 30 36 0 0 00 564300 Uniform Purchase & Replacement 33 110 125 0 125 125 571030 Capital Improvements To Bldgs 65,475 20,893 161,000 0 135,000 38,500 572040 Furniture & Fixtures 0 0 0 0 16,000 7,500

Expenditures-Municipal Buildings: 198,358 224,437 314,781 49,616 293,871 236,720

Total Development and Municipal Building: 617,676 682,763 782,495 258,190 760,116 729,181 Account Account Name Detail Total

Building - Inspectional Services 551120 Dues & Subscriptions ICC 120 ICSC 100 IL Assoc of Code Enforcers 25 Ill & Natl EHA 120 Ill Assoc Plumbing Insp 30 Misc Technical Books & Publications 250 NFPA 135 Northwest Building Officials 45 Planning & Environmental Law 390 Suburban Building Officials 60 Urban Land Institute 190 1,465

551130 Meetings And Conferences IACE Quarterly Meetings 80 IEHA Annual Conference 500 Misc Planning Seminars 400 NWBOCA Monthly Meetings 100 Various Technical Seminars 400 1,480

552112 Public Health Services Pest Control and/or Animal Traps 1,000 1,000

552140 Engineering Services Consultants Structural Plan Review 2,000 Elevator Inspection Fees 4,450 6,450

562110 Operational Supplies Inspector supplies 250 Printing Various forms, material 750 Office supplies 850 Sidwell Update 100 1,950

564300 Uniforms Uniforms 500 500

Building - Building Maintenance

562110 Operational Supplies Landscaping Materials 25 Snow Removal Supplies 300 Building Maintance Supplies 5,325 5,650 Account Account Name Detail Total

564300 Uniforms Uniforms 125 125

552160 Janitorial Services Contract Service 28,000 Floor maintenance not in contract 4,500 32,500

553120 Utilities Municipal Facilities ComEd 9,000 NICOR 7,000 16,000

554100 Maintenance Of Contract Service 1,690 Alarm Equipment RED Center monitoring fees 1,080 2,770

554110 Maintenance Of Buildings Misc decorating 3,500 Misc electrical repairs 3,500 Misc plumbing repairs 2,500 Miscellaneous repairs 12,000 Publi Works HVAC 12,800 Overhead door service 3,000 Village Hall HVAC 25,000 Paint exterior 6101 Capulina 12,700 75,000

554130 Maintenance Of Backflow preventer service 1,800 Non Auto Equip Elevator Inspection & testing Fee 1,250 Elevator Maintenance Service Contract 4,675 Emergency generator service contract 3,100 EOC water system maintenance 950 Extermintor service 2,000 Fire extinguisher service 1,200 HVAC service contract 21,400 3,000 39,375

562140 Janitorial Services Paper Products 1,200 Cleaning Supplies 350 1,550

571030 Capital Improvements Fire Station 4 Renovations 12,500 To Bldgs Fire Station 5 Renovations 5,000 Account Account Name Detail Total Public Works Renovations 21,000 38,500

572040 Furniture & Fixtures Board Room Trustee Chairs 7,500 7,500 MOTOR FUEL TAX FUND

ADMINISTRATION

MFT PROGRAM

ACTIVITY

The Motor Fuel Tax Fund has been established to account for the Village’s share of Motor Fuel Tax monies received from the State. State statutes provide for a State imposed tax on motor fuel sales. These monies are restricted as to their use by State law and audited by the Illinois Department of Transportation. Therefore, a separate fund is used to account for the source and use of these monies.

• Funds used in the purchase of snow removal chemicals • Funds used in the purchase of road, curb and sidewalk maintenance material • Maintenance of street lights and traffic signals • Funds used in the outsourced patching program • Funds used in the reimbursement of salaries for roadway maintenance

FY06 ACCOMPLISHMENTS

• Street lights and traffic signals maintained in a safe and dependable manner • Street safety enhanced during snow and ice removal • Street safety and enhanced appearance achieved due to street patching program

FY07 GOALS/OBJECTIVES

• Increase unallocated balance • Enhancement of recordkeeping

WORKLOAD INDICATORS FY00 FY06 FY07

• Funds available per capita $25.50 $29.30 $28.50 Actual Actual Adopted Date 2006 Adopted Account Description 2004 2005 2006 2006 Projections 2007 Motor Fuel Tax Fund

412040 Share Of Motor Fuel Tax 640,750 653,975 657,814 374,686 642,319 639,854 461010 Interest Income 1,609 4,569 1,000 8,217 14,086 11,000

Total Revenues: 642,360 658,544 658,814 382,903 656,405 650,854

552230 Snow Removal Materials 98,352 143,807 105,000 11,566 105,000 115,000 552290 Construction Services 66,190 33,600 87,814 0 87,814 80,000 554170 Construction Materials 23,999 27,602 28,000 9,431 28,000 28,000 563110 Maintenance Of Street Lights 65,246 76,923 65,000 39,623 65,000 70,000 563120 Concrete Replacement 43,489 51,969 48,000 18,008 48,000 48,000 811010 Transfers To General Fund 445,162 220,162 325,000 162,500 325,000 295,000

Total Expenditures: 742,437 554,064 658,814 241,129 658,814 636,000

Revenues Less Expenditures: -100,077 104,480 0 141,774 -2,409 14,854 Account Account Name Detail Total

Motor Fuel Tax

552230 Snow Removal Materials Salt 112,000 Calcium Chloride 3,000 115,000

552290 Construction Services Outsourced Street Patching 80,000 80,000

563110 Construction Materials Hot Mix 17,000 Cold Mix 11,000 28,000

554170 Maintenance of Street Lights Outsourced maintenance of Street lights and Traffic signals 70,000 70,000

552330 Concrete Replacement Curb and gutter 20,000 Street Repair 8,000 Sidewalk Repair 20,000 48,000

811010 Transfers Out Snow Removal Labor Cost 70,000 Street Patching Labor Cost 65,000 Street Sweeping Labor Cost 80,000 Catch Basin Cleaning Labor Cost 50,000 Concrete Replacement Labor Cost 30,000 295,000

E911 FUND

CENTRAL DISPATCH OPERATIONS

DISPATCHERS

ACTIVITY

To provide public safety services and response through the use of the Emergency 911 telephone system. The #911 system provides community residents with the three digit emergency telephone number which will access police, fire or ambulance services. The enhanced system allows the E911 dispatcher to immediately know the address and telephone number of most callers.

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 E911 Fund

444010 E 911 Telephone Surcharge Fees 141,981 125,140 133,000 55,125 94,500 128,000 444020 E911 Surcharge Fees- Wireless 76,932 95,494 92,000 42,355 90,000 105,600 461010 Interest Income 57 12 250 397 681 100

Total Revenues: 218,970 220,647 225,250 97,877 185,181 233,700

552110 Professional Services 0 1,879 0 0 00 552210 Ameritech E911 Line Charges 22,520 20,666 23,300 11,264 22,500 23,000 557151 Central Dispatch 181,428 224,065 201,951 0 202,000 209,401

Total Expenditures: 203,948 246,610 225,251 11,264 224,500 232,401

Revenues Less Expenditures: 15,023 -25,963 -1 86,613 -39,319 1,299 Account Account Name Detail Total

E911

552210 LIne Charges Ameritech E911 Line Charges 23,000 23,000

557151 Central Dispatch Intergovernmental Agreement E911 Share 209,401 209,401

ECONOMIC DEVELOPMENT FUND

ACTIVITY

The Economic Development Fund is a special revenue fund created to account for all non-TIF economic development activities undertaken by the Village. Economic Development activities outside of the TIF District are totally independent and financed by non-TIF revenues and are also appropriated within this Fund.

FY07 GOALS/OBJECTIVES

• Since the expenditures within this fund are totally funded by Home Rule Sales Tax, this fund can be closed and activities within this fund can be created in the General Fund as a separate department/function within Administration.

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Economic Development Fund

412012 Sales Tax Home Rule 724,020 737,484 664,741 387,765 664,740 398,557 461010 Interest Income 3,157 5,552 2,500 7,011 12,019 8,000 465012 Net Increase (Decrease) IMET 1,440 1,231 0 000

Total Revenues: 728,617 744,267 667,241 394,776 676,759 406,557

591030 Note Redemption 176,495 208,152 229,658 0 229,658 0 591040 Note Interest 221,085 187,779 89,427 0 89,427 0 552110 Professional Services 0 0 0 0 0 0 552115 Façade Improvements 0 0 0 0 0 75,000 558141 St. Paul Relocation Agreement 35,000 30,000 25,000 0 25,000 22,082 558149 District 67 Revenue Agreement 85,063 96,373 108,107 0 108,107 120,282 558150 District 70 Revenue Agreement 30,851 39,636 48,353 0 48,353 57,353 558151 McGrath Economic Dev Agreement 71,696 71,696 71,696 0 71,696 71,696 558152 Menards Economic Dev Agreement 75,000 75,000 75,000 0 75,000 40,144 558153 Osco Economic Dev Agreement 16,614 19,833 20,000 2,791 20,000 20,000

Total Expenditures: 711,803 728,468 667,241 2,791 667,241 406,557

Revenues Less Expenditures: 16,814 15,798 0 391,985 9,518 0 COMMUTER PARKING FUND

ADMINISTRATION

METRA LOT

ACTIVITY

Maintain the Metra lot and the Village’s off street parking facilities with funds generated from daily parking fees.

• Maintain landscaping • Maintenance of electronic payment devices • Maintenance of pavement, curbs, and sidewalks • Snow and ice removal • Maintain striping and numbered stalls

FY06 ACCOMPLISHMENTS

• Added two additional handicap parking stalls per resident request • Seal coated, restriped, renumbered lot and off street parking • All parking stalls remained opened for commuters during inclement weather

FY07 GOALS/OBJECTIVES

• Assist in long range planning for Metra station and lot • Build on fund balance for future enhancements to commuter lot • Continue to provide necessary staff and resources to insure the commuter lots are maintained in a safe and adequate manner

WORKLOAD INDICATORS FY04 FY05 FY06

• Number of commuter spaces 361 361 363 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 Commuter Parking Lot Fund

443040 Commuter Parking Lot Fees 92,623 97,357 135,000 69,072 118,409 107,000 461010 Interest Income 1,379 3,465 1,000 2,629 4,508 5,000

Total Revenues: 94,002 100,822 136,000 71,701 122,917 112,000

552290 Construction Services 0017,000 0 16,000 500 553130 Utilities Street Lighting 1,585 1,571 2,000 767 1,700 2,500 554170 Maintenance Of Street Lights 0 211 600 0 400 500 562110 Operational Supplies 2,898 6,554 4,000 8,415 8,415 4,000 563130 Street Sign Materials 0 3,996 1,500 0 500 800 564100 Non Auto Repair Parts 9,542 6,130 6,500 6,112 6,500 6,500 581010 Reserve For Emergency 002,000 0 0 1,000 811010 Transfers To General Fund 83,895 83,895 83,895 41,948 83,895 83,895 811040 Transfers To Water/sewer Fund 13,400 13,400 15,000 7,500 15,000 10,000

Total Expenditures: 111,320 115,757 132,495 64,741 132,410 109,695

Revenues Less Expenditures: -17,318 -14,935 3,505 6,961 -9,493 2,305 Account Account Name Detail Total

Commuter Parking Facility

552290 Construction Services Outsourced Maintenance 500 500

553130 Utilities Street Lighting Electrical cost for facility 2,500 2,500

554170 Maintenance of Street Lights Light bulbs 300 Transformers 200 500

562110 Operational Supplies Fertilizer Spreader 280 Hedge Trimmer 420 Hoses for Water Tank 175 Sprayer 100 Line Trimmer 225 Parts for Mower 300 Black Dirt 300 Mulch 200 Plantings 1,000 Black top 200 Concrete 600 Miscellaneous 200 4,000

563130 Street Sign Materials Blanks and Posts for stall Numbering 500 Miscellaneous Signage Materials 300 800

564100 Non Auto Repair Parts Outsourced Maintenance of Meters 6,500 6,500

581010 Reserve for Emergency Funds for Unforseen Emergencys 1,000 1,000

811010 Transfers to General Fund Reimbursement for Labor Cost 83,895 83,895

811040 Transfers Water/Sewer Fund Reimbursement for Labor Cost 10,000 10,000 ENTERPRISE FUND

ADMINISTRATION

WATER DIVISION SEWER DIVISION WATER AMINISTRATION

ACTIVITY

Assist in the maintenance of the Village water and sewer system. Provide safe and high quality drinking water for the Village and maintain the Village sewer system. Respond to all Village resident/customer water and sewer concerns. Comply with the Metropolitan Water Reclamation District (MWRD) mandates.

• Maintain the Village’s two major pumping stations, reservoirs, elevated tanks and their appurtenances • Continue to fulfill its state and federal mandates by implementing its bacteriological sampling, lead sampling, and Stage 1 trihalomethane sampling. This division always works in conjunction with EPA, OSHA and the Department of Labor • Conducted research and planning for new EPA Stage 2 sampling regulation, with implementation to begin in 2007 • Maintains approximately 98 miles of watermain throughout the Village’s water distribution system • Maintains approximately 1,093 hydrants • Maintains approximately 1,050 mainline isolation valves • Maintain and read approximately 8,800 metered water service connections • Maintains approximately 41 miles of sanitary sewer • Maintains approximately 45 miles of storm sewer • Maintains approximately 21 miles of combined sewer • Conduct annual television inspections of sewers under roadways to be resurfaced /reconstructed as part of the Village’s capital improvement program • Conduct annual home inspections related to illegal sump pump connections to the sanitary sewer • Continue all recordkeeping, reporting and education for the EPA NPDES Storm Water Program • Assisted other departments/divisions; Engineering with the review and inspection of new developments; the Street Division with snowplowing and deicing procedures.

FY06 ACCOMPLISHMENTS

• Assisted in the management of the Harlem Avenue Street Resurfacing Project • Assisted in the management of the Greenwood Avenue and Central Avenue Street Resurfacing Project • Assisted in the management and inspection of the Concord Homes, Trafalgar Square development • Assisted in the management and inspection of 122 single family developments throughout the Village • Completed engineering plans for the installation of a 12-inch water main at Lincoln Avenue and Central Avenue • Completed annual leak detection program • Completed field revisions for the GIS system from both the water and sewer atlases • Cleaned and inspected 110,000 lineal feet of sanitary sewer pipe • Lined 1,690 lineal feet of sanitary sewer • Repaired storm and sanitary sewers associated with the street resurfacing projects completed in 2006

FY07 GOALS/OBJECTIVES

• Maintain exemplary water quality reports • Continue annual leak detection program • Continue water meter replacement program • Clean a minimum of 125,000 lineal feet of sewer • Work with the Engineering Division to develop and implement another sewer lining program • Inspect residential homes for illegal sump pump connections • Continue NPDES Storm Water Program • Continue to maintain the Village’s water and sewer system to the highest standard

PERFORMANCE INDICATORS

FY05 FY06 FY07 Actual Estimate Projection Exemplary Water Quality Reports YES YES YES Maintain MWRD Certification YES YES YES EPA Compliant YES YES YES EPA Violations NONE NONE NONE

WORKLOAD INDICATORS

FY04 FY05 FY06 Actual Actual Estimate • Number of 484 Operated 208 Operated 766 Operated Valves Turned • Hydrants 609 771 755 Flushed • Meters 221 572 625 Replaced • Gallons of Water 1,206,516,000 1,246,843,000 1,151,944,000 Pumped • Utility Locates 3,404 3,600 4,000 • Water Main 83 117 95 Repairs • Lineal feet of 113,153 125,240 110,000 Sanitary Sewer Cleaned • Lineal feet of 3,200 1,940 1,690 Sewers Lined

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007 Enterprise Fund - Water

442010 Sale of Water 3,192,193 3,651,205 3,381,553 1,745,848 3,150,000 3,400,000 442020 Sewer Use Fees 814,269 904,510 834,750 431,074 815,000 850,000 442030 Water Meter Sales 30,225 24,616 30,000 17,695 29,000 30,000 461010 Interest Income 3,042 9,286 7,000 9,615 16,482 7,000 463010 Lease And Rental Income 83,580 104,150 107,808 108,018 135,000 111,941 481050 Transfers From Commuter Parkin 13,400 13,400 15,000 7,500 15,000 10,000 491040 Misc Income 29,747 42,279 15,307 39,350 51,000 15,000

Total Revenues: 4,166,456 4,749,446 4,391,418 2,359,100 4,211,482 4,423,941

544105 Salaries-Regular 275,299 282,101 292,380 170,974 317,523 344,923 544125 Salaries-Seasonal/Temporary 16,756 49,690 51,000 25,254 46,900 42,000 545100 Salaries Overtime 28,456 37,570 45,000 14,043 26,080 40,000 546100 Longevity 4,400 5,500 4,650 0 4,650 4,650 547100 Social Security 25,261 28,247 30,068 15,686 29,131 32,302 548100 Health/Life Insurance 44,861 49,347 56,749 28,374 56,749 78,668 548150 IMRF Employer Contribution 000848 1,453 1,500 548200 Retiree Health Insurance 5,850 9,117 10,485 5,015 8,596 0 548300 Life Insurance 917 1,021 1,112 413 708 0 551160 Employee Relations 1,467 2,736 1,800 2,072 2,072 2,000 552140 Engineering Services 38,793 6,959 33,600 10,735 33,600 63,000 552230 Concrete Replacement 0 2,796 2,000 0 1,767 2,000 552260 Landfill Expense 13,080 25,754 13,500 11,105 13,500 14,000 552270 Water & Chemical Testing 5,549 5,754 6,000 5,678 6,000 6,200 552330 Equipment Lease/rental Pymts 00250 0 100 200 552340 Purchase Of Water 1,352,139 1,599,457 1,485,000 793,632 1,485,000 1,486,000 553110 Utilities Water System 86,248 92,066 96,540 42,253 96,540 125,800 554110 Maintenance Of Buildings 1,217 2,480 2,000 240 1,800 2,000 554130 Maintenance Of Equipment 5,979 7,847 8,800 5,505 8,050 8,550 554190 Maintenance Of Water System 31,592 21,985 23,500 5,206 23,000 19,400 561100 Auto Supplies/Parts 15,809 9,464 12,000 708 10,500 10,000 561110 Gas, Diesel, Fuel, & Oil 12,947 31,133 42,000 0 42,000 42,000 562110 Operational Supplies 53,954 66,691 60,000 31,820 61,300 61,800 564120 Fire Hydrants & Repair Parts 9,610 5,350 10,000 2,059 10,000 10,000 564200 Operational Equipment 36,803 55,174 80,292 29,459 118,500 71,500 564300 Uniform Purchase & Replacement 3,829 3,744 3,900 2,591 3,900 3,900 572010 Improvements Other than Bldgs 14,000 6,991 2,000 0 0 0 572030 Motor Vehicles 0 000 093,000 Water Main Replacement 0 000 0186,000 591010 Bond Redemption 00216,250 0 216,250 225,000 591020 Bond Interest 135,153 127,124 119,470 59,735 119,470 110,820

Total Expenditures - Water 2,219,970 2,536,096 2,710,346 1,263,405 2,745,140 3,087,213 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Enterprise Fund - Sewer

544105 Salaries-Regular 341,456 341,312 373,338 182,645 339,198 286,331 544125 Salaries-Seasonal/Temporary 9,900 5,987 10,000 5,832 10,831 10,000 545100 Salaries Overtime 32,507 42,315 38,000 8,242 15,306 39,000 546100 Longevity 3,600 3,300 3,550 004,450 547100 Social Security 29,919 29,336 32,504 14,550 27,021 25,652 548100 Health/Life Insurance 55,969 73,902 84,987 42,494 84,987 84,287 548150 IMRF Employer Contribution 0 976 0 1,948 3,339 2,945 548300 Life Insurance 1,380 1,338 1,421 739 1,266 0 551160 Employee Relations 770 920 1,000 332 800 1,200 552140 Engineering Services 51,802 7,446 10,000 8,227 8,227 8,000 552150 Storm Water Program 0 10,070 20,000 2,506 12,000 15,000 552260 Landfill Expense 26,860 28,365 35,000 6,355 35,000 35,000 552290 Construction Services 114,261 57,080 65,000 0 64,000 65,000 552330 Equipment Lease/rental Pymts 460 963 500 219 500 500 552335 Lease agreement- IEPA 6,000 6,000 6,000 6,000 6,000 6,000 554130 Maintenance Of Equipment 0 3,119 1,000 0 900 1,000 563110 Construction Materials 43,279 36,615 35,000 16,271 35,000 35,000 564200 Operational Equipment 14,645 7,489 14,500 4,852 12,000 14,500 564300 Uniform Purchase & Replacement 2,883 4,661 4,750 3,653 4,750 4,750 591030 Note Redemption 00134,596 99,946 134,596 116,452 591040 Note Interest 13,502 11,275 17,854 13,606 17,854 13,864

Total Expenditures - Sewer 749,192 672,468 889,001 418,415 813,575 768,931

Enterprise Fund - Administration

544105 Salaries-Regular 139,772 144,383 151,285 83,211 154,534 130,300 544115 Salaries-Part TIme 0 0 0 0 0 25,845 545100 Salaries Overtime 4,231 5,839 4,000 2,339 4,344 6,000 546100 Longevity 850 0 850 00850 547100 Social Security 11,039 11,180 11,945 6,414 11,912 12,404 548100 Health/Life Insurance 20,524 22,617 26,010 13,005 26,010 17,231 548150 IMRF Employer Contribution 93 2,490 2,662 1,433 2,457 2,262 548300 Life Insurance 429 453 476 266 456 0 551120 Dues & Subscriptions 439 356 500 216 300 500 551130 Meetings And Conferences 22 0 200 0 200 200 551150 Training & Instructions 415 151 500 460 500 500 552110 Professional Services 29,000 25,266 30,000 17,387 30,000 30,000 552120 Postage & Meter Rental 18,339 13,814 18,500 9,320 18,500 18,500 554130 Maintenance Of Non Auto Equip 196 75 300 0 150 300 557130 Self Insurance/irma Pool Contr 60,052 49,474 56,000 53,144 56,000 103,400 557200 Village Share Of Pension 63,153 52,691 1 001 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

557230 Long Term Disability Insurance 2,085 2,308 2,000 419 2,000 2,000 558130 Bank Fees 19,074 20,443 20,000 10,675 20,000 17,000 558140 Contribution to CNA Fund 0094,132 0 94,132 105,998 562180 Office Supplies 28 398 600 90 400 600 572010 Depreciation 197,553 218,937 0 000 581030 Reserve For Irma Deductibles 647 275 5,000 2,202 3,775 5,000 811010 Transfers To General Fund 120,000 120,000 120,000 60,000 120,000 120,000

Expenditures-Administration: 687,940 691,150 544,961 260,581 545,670 598,891

Revenues Less Expenditures: 509,354 849,731 247,111 416,698 107,098 (31,094) Account Account Name Detail Total

Public Works - Water Division

551160 Employee Relations CDL Drug & Alcohol Testing 300 CDL Renewal Fees 200 Misc. Employee Relations 150 Misc. Seminars 200 Water Operators Seminars 400 NIPSTA Safety Traning 400 OSHA Spirogram Testing 350 2,000

552140 Engineering Services Design-New generator & transfer switch 41,000 Dempster Street Watermain 22,000 63,000

552230 Concrete Replacement Repair-curbs, driveways & sidewalks 2,000 2,000

552260 Landfill Expense Debris Removal 14,000 14,000

552270 Water & Chemical Testing EPA water testing 6,200 6,200

552330 Equipment Lease/Rental Rental of 10 Pagers 200 Payments 200

552340 Purchase of Water City of Chicago Water Purchase 1,486,000 1,486,000

553110 Utilites Water System ADT Monitoring 1,000 Electric Power 102,650 J.U.L.I.E. 4,200 METRA Fee 2,050 Natural Gas 9,000 Red Center Monitoring 900 Telephone (RTU) 6,000 125,800

554110 Maintenance of Buildings Heaters, Heat Lamps and Fans 500 Electrical Outside Services 1,500 2,000 Account Account Name Detail Total

554120 Maintenance of Equipment Auto Equipment maintenance 1,400 Maint. of 4 Emergency Generators 5,000 Maint. of JULIE equipment 500 Maint. of Leak Location Equipment 1,000 Maint. Of meter reading equipment 500 Base station and mobile radio units 150 8,550

554190 Maintenance of Water System Reservoirs and Tanks 3,000 Alarm System Maintenance 400 Maintenance of SCADA system 2,000 Maintenance of Priming System 1,000 Maintenance of Pressure Reducing Sta. 1,000 Outside pump & motor electric service 1,000 Pump & motor rebuilding 3,000 Main Line Valve and Water Main 8,000 19,400

561100 Auto Equipment & Supplies/ Vehicle Repair Parts and Supplies 10,000 Repair Parts 10,000

561110 Gas, Diesel Fuel & Lube Lubrication oils 500 Gas 10,000 Diesel 31,500 42,000

562110 Operational Supplies Repair Clamp Sleeves 17,000 Brass & Copper Fittings 5,000 Buffalo Box Valves 1,000 Cleaning Supplies 2,300 Hardware 700 Chlorine 5,000 Chlorine Analyzer 1,500 Charts and Graphic Materials 1,400 Office Supplies 1,200 Paint 800 Painting Supplies 1,000 Water Meter Registers 700 Water Meter Freeze Plates 200 Washers 50 Seals 50 Black Dirt 1,000 Account Account Name Detail Total Seed 500 Trees & Bushes 1,500 Sand 12,000 Stone 1,000 Asphalt 1,000 Cement 350 Concrete Spacers 250 Water Main 1,000 Miscellanous 5,300 61,800

564120 Fire Hydrant & Repair Parts Hydrant Repair Parts 8,700 Hydrant Pain Material 1,300 10,000

564200 Operational Equipment Small Tools 1,500 Water Meters 62,260 Barricades and Traffic Cones 1,340 Hyrdrant Meters 1,700 Concrete Saw 1,300 Pump 2,000 Safety equipment 1,400 71,500

564300 Uniform Purchase & Repl. 8 sets of Uniforms & Winter Gear 3,900 3,900

572030 Motor Vehicles Flat Bed Truck 65,000 Utility Vehicle 28,000 93,000

Water Main Replacement Central & Main Water Main 186,000 186,000

Public Works - Sewer Division

551160 Employee Relations CDL Drug & Alcohol Testing 200 CDL Renewal Fees 150 Seminars and Training 500 OSHA Spirogram Testing 350 1,200 Account Account Name Detail Total 552140 Engineering Services Sewer Testing, Monitoring Sanitary Sewer 8,000 8,000

552150 Storm Water Program EPA Mandated Programs: Training, 15,000 Education, required engineering services 15,000

552260 Landfill Expense Debris Removal 35,000 35,000

552290 Construction Services Sewer Lining Program 65,000 65,000

552330 Equipment Lease/Rental Pager Rentals 500 Payments 500

552335 Lease Agreement-IEPA Combined Sewer Overflow Permit 5,000 Storm Sewer Outfall Permit 1,000 6,000

554120 Maintenance of Equipment Flow Monitoring Equipment 500 Miscellaneous Equipment 400 Base Station and Mobile Radio Units 100 1,000

563110 Construction Materials Piping and Structures for Sewer Maint 18,000 Sand and stone for backfilling 17,000 35,000

564200 Operational Equipment Replacement of sewer rodding equipment 5,000 Hand tools 500 Concrete & Asphalt Blades 2,500 Fiberglass Ladder 600 Root cutter & saw blades 2,400 Suction Pump 2,000 Safety equipment 1,500 14,500

564300 Uniform Purchase & Repl. 11 sets Uniforms and Winter Gear 4,750 4,750 Account Account Name Detail Total Enterprise Fund / Administration and Overhead

551120 Dues and Subscriptions American Water Works Associationn 400 American Backflow Association 100 500

551130 Meetings & Conferences Il Section AWWA meeting 70 AWWA Meeting 130 200

551150 Training and Instruction Miscellaneous Utility Training 500 500

552110 Professional Services Auditing Services 8,000 Third Millennium Assoc. Inc. 22,000 30,000

552120 Postage & Meter Rental Cost of Mailing Water Bills 18,500 18,500

554130 Maintenance of Equipment Maintenance or repair of Equipment 300 300

557130 Self Insurance/IRMA Pool Enterprise Share of Insurance Premium 103,400 103,400

557230 Long Term Disability Insurance Enterprise Share of Disability Insurance 2,000 2,000

558130 Bank Fees Service Charges and Credit Card Fees 17,000 17,000

558140 Contribution to CNA Fund Employer General Pension Contribution 105,998 105,998

562180 Office Supplies Door Hangers 150 Meter Cards 100 Miscellaneous Printing 150 Miscellaneous Office Supplies 200 600

581030 Reserve for IRMA Deductibles IRMA Deductible 5,000 5,000 Account Account Name Detail Total 581060 Reserve for Compensation Reserve 25,617 25,617

811010 Transfers to General Fund Administration Overhead 120,000 120,000 LEHIGH-FERRIS TIF DISTRICT FUND

Redevelopment of Lehigh-Ferris Subarea

Professional Services Improvement Projects Redevelopment (planning & Agreements & Debt administration) Repayment

ACTIVITY

The Community & Economic Development and Finance Departments provide oversight of the Lehigh- Ferris Tax Increment Financing (TIF) Redevelopment District. This District was created in 2000 as a means to promote orderly redevelopment of numerous properties near the Metra commuter rail station at Lehigh and Lincoln. The TIF District will expire in 2023. Recent activities include:

• Promote redevelopment of public and private property that contributes to a vibrant and safe working, living, and shopping environment. • Lehigh-Ferris Subarea Plan (October 2002) established a redevelopment concept • Draft Framework Plan under development (2004 to present) • Assembly of property for redevelopment purposes • Completion of residential and commercial projects including: Ferris Plaza and Woodlands

FY06 ACCOMPLISHMENTS

• Settlement reached on condemnation litigation regarding 8618-20 Ferris • 2.0 acre site assembled (Site B) for redevelopment purposes • Consultant team re-engaged to complete long-term Framework Plan • Well-attended Community Workshop (7-26-06) to guide redevelopment plans • Re-initiated conversations with Metra and other stakeholder agencies • Construction and sales of approx 400 condos and townhouses at Woodlands ahead of schedule • Construction of Crossings (65 townhouses at Site A) and Preserves (65 condos and townhouses and 11,000 SF of commercial space at Site J) underway

FY07 GOALS/OBJECTIVES

• Identify costs and timeline for priority infrastructure projects • Issue bonds to finance infrastructure improvements and site assembly • Select qualified developer, through the Request for Qualifications (RFQ) process, to improve “Site B” • Issue RFQ to solicit development partner(s) for affordably-priced senior housing • Consensus build with Metra, RTA, ICC, Forest Preserve District, IDOT and other agencies • Apply for grants to partially finance environmental cleanup, infrastructure & transportation improvements, and housing development. • Assemble available parcels to encourage private-sector investment. • Market District to business, real estate, and investment communities to encourage creation of new retail and restaurant opportunities • Promote developments on Sites A and J by encouraging home ownership and business relocation • Develop key infrastructure including: improvements to Lincoln-Ferris intersection and adjacent rail crossing • Develop “rail-walk” to provide access to Metra station for pedestrians and bicyclists

FY 2005 FY 2006 FY 2007 PERFORMANCE INDICATORS Actual Estimate Projection • Growth in Tax Base (EAV) o Since inception (2000) 122 % 180 % 205 % o Since previous year 43% 26 % 9 % • Infrastructure Projects Completed o Since inception (2000) 0 0 1 o Since previous year 0 0 1 • Private Redevelopment Projects Completed o Since inception (2000) 1 2 3 o Since previous year 1 1 1 •

FY 2005 FY 2006 FY 2007 WORKLOAD INDICATORS Actual Estimate Projection Infrastructure Projects Under Development 0 0 1 Private Projects Under Development 1 3 4 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Lehigh-Ferris TIF

411012 Property Tax-TIF Lehigh/Ferris 619,411 1,287,597 1,355,000 399,158 1,300,000 1,460,000 451005 Grants 0 15,464 0 0 0 0 461010 Interest Income 2,604 16,845 5,000 47,368 81,000 14,000 463010 Lease and Rental Income 10,120 0 0 0 0 0 471010 Installment Note Proceeds 009,500,000 0 2,625,000 9,000,000 491015 Sale of Real Property 003,000,000 002,000,000

Total Revenues: 632,135 1,319,906 13,860,000 446,525 4,006,000 12,474,000

551120 Dues & subscriptions 375 375 750 375 375 750 551130 Meetings & conferences 720 0 1,250 258 1,250 1,250 552110 Professional Services 851,729 59,451 2,390,000 32,720 200,000 1,550,000 552111 Cook County Taxes 9,402 0 0 0 0 0 553000 Woodlands Econ Dev Agreement 311,959 787,753 903,565 0 903,565 1,100,000 553120 Utilities Municipal Facilities 1,396 7,400 2,500 28 1,500 1,000 571020 Capital Acquisitions/buildings 0 1,377 8,111,000 12,694 2,225,000 4,950,000 572020 Improvements other than bldg 0 65 2,383,000 0 400,000 4,395,000 591030 Note Redemption 195,000 505,000 195,000 0 195,000 195,000 591040 Note Interest 69,579 71,203 28,642 0 28,642 190,166

Total Expenditures: 1,440,160 1,432,624 14,015,707 46,077 3,955,332 12,383,166

Revenues Less Expenditures: -808,025 -112,718 -155,707 400,449 50,668 90,834 Account Account Name Detail Total

Lehigh-Ferris TIF 551120 Dues & Subscriptions Illinois Tax Increment Association 375 Redevelopment publications & misc dues 375 750

551130 Meetings and Conferences ITIA spring conference 750 ITIA fall conference 500 Misc TIF redevelopment events 0 1,250

552110 Professional Services Development consultant 400,000 Conceptual architects & designers 150,000 Legal counsel 150,000 Environmental consultants 150,000 Real estate appraisers 25,000 Roadway engineering 400,000 Traffic consultants 100,000 Financing consultants 100,000 Other consultants, if needed 75,000 1,550,000

553000 Woodlands Redevelopment 85% of the 2006 property taxes 1,100,000 Agreement 1,100,000

553120 Utilities and Maintenance Gas, Electric, Water 1,000 1,000

571020 Capital Acquisitions - Land Demolition and Site Clean up 500,000 and Buildings Land Purchase 4,450,000 4,950,000

572020 Public improvements Water, sanitary, storm pipe replacement 0 Re-striping Lincoln Ave. 25,000 Rail walk for bicycles & pedestrians 450,000 Pedestrian rail crossing near Main St. 500,000 Roadway, intersection improvements 3,400,000 Streetscaping, signage and street furniture 20,000 4,395,000

8608, 8612, and 8614 Ferris; 8721 591030 Note Redemption Narragansett; and 8551 Lincoln 195,000 8602, 8618, and 8620 Ferris 0 195,000

8608, 8612, and 8614 Ferris; 8721 591040 Note Interest Narragansett; and 8551 Lincoln 22,954 8602, 8618, and 8620 Ferris 167,212 190,166 WAUKEGAN ROAD TIF DISTRICT FUND

Redevelopment of Waukegan Road Subarea

Professional Services Improvement Projects Redevelopment (planning & Agreements & Debt administration) Repayment

ACTIVITY

The Community & Economic Development and Finance Departments provide oversight of the Waukegan Road Tax Increment Financing (TIF) Redevelopment District. This District was created in 1995 and is intended to encourage redevelopment and improvement of the Waukegan Road commercial corridor. The District will expire in 2017. Recent activities include:

• Promote redevelopment of certain parcels to a higher and more productive land use • Several lower-tier motels have been replaced with new commercial facilities • Construction of new commercial facilities including: Walgreen’s; Charter One Bank (formerly St. Paul Federal); McGrath Acura dealership (2003); and SAAB Exchange dealership (2004) • Completion of significant roadway improvements along Waukegan Road including: new continuous center turn lane, new street lighting, new landscaping, and new street furniture

FY06 ACCOMPLISHMENTS

• Waukegan Road Corridor continues to be promoted & marketed to the business, real estate and investment communities

FY07 GOALS/OBJECTIVES

• Promote re-investment in under-utilized parcels (including south portion of Area “B”) • Attract new commercial businesses to this corridor

FY 2005 FY 2006 FY 2007 PERFORMANCE INDICATORS Actual Estimate Projection • Growth in Tax Base (EAV) o Since inception (1995) 68 % _ % _ % o Since previous year 48% _ % 5 % • Infrastructure Projects Completed o Since inception (1995) 1 1 1 o Since previous year 0 0 0 • Private Redevelopment Projects Completed o Since inception (1995) 4 4 4 o Since previous year 0 0 0 •

FY 2005 FY 2006 FY 2007 WORKLOAD INDICATORS Actual Estimate Projection Infrastructure Projects Under Development 0 0 0 Private Projects Under Development 0 0 0

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Waukegan Road TIF

411011 Property Tax-tif-waukegan 132,421 519,202 250,238 341,092 584,729 582,000 461010 Interest Income 1,503 8,563 5,000 24,569 42,119 20,000

Total Revenues: 133,924 527,765 255,238 365,661 626,848 602,000

591030 Note Redemption 000 0 0246,489 591040 Note Interest 141,180 166,000 255,238 84,574 255,238 334,700

Total Expenditures: 141,180 166,000 255,238 84,574 255,238 581,189

Revenues Less Expenditures: -7,256 361,765 0 281,087 371,610 20,811 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Debt Service Fund

411010 Property Taxes 1,064,802 1,051,875 1,007,512 433,616 953,000 1,007,813 412012 Sales Tax Home Rule 475,200 225,000 475,000 277,081 474,996 475,000 461010 Interest Income 7,267 23,736 15,000 21,740 37,269 32,500 465012 Net Increase (decrease) Fmv Im 2,573 2,197 2,500 1,506 2,582 2,500 481010 Transfer from Revolving Fund 217,317 0 0 0 00 481010 Transfer from General Fund 0 65,612 83,829 83,829 83,829 137,162

Total Revenues: 1,767,159 1,368,420 1,583,841 817,772 1,551,676 1,654,975

591010 Bond Redemption 600,000 626,250 648,750 0 648,750 675,000 591020 Bond Interest 407,460 383,460 358,410 179,205 358,410 332,460 591030 Note Redemption 546,136 647,155 501,260 228,022 501,260 822,381 591040 Note Interest 153,716 134,500 114,137 54,722 114,137 105,484 591070 Agent Fees 518 400 600 0 600 600

Total Expenditures: 1,707,830 1,791,765 1,623,157 461,948 1,623,157 1,935,925

Revenues Less Expenditures: 59,329 -423,344 -39,316 355,824 -71,481 -280,950 TRUST AND AGENCY FUNDS

Funds within this fund type are:

• CNA Pension Fund • Police Pension Fund • Firefighters’ Pension Fund

CNA Pension Fund: The Village provides retirement benefits for all civilian (non-sworn) employees who work at least 1,000 hours per year. The coverage is provided through a private insurance retirement plan underwritten by the CNA Insurance Company.

Employees in this retirement fund contribute 2% of their salary, while the Village’s contribution is determined by an annual actuarial study.

Police Pension Fund: The Police Pension fund, which is a defined benefit, single- employer pension plan, covers Police Department sworn personnel. Illinois Compiled Statutes govern the defined benefits and employee and employer contribution levels. Covered employees are required to contribute 9.91% of their base pay, while the Village’s contribution is determined by an actuarial study.

Firefighters’ Pension Fund: The Firefighters’ Pension fund, which is a defined benefit, single-employer pension plan, covers Fire Department sworn personnel. Illinois Compiled Statutes govern the defined benefits and employee and employer contribution levels. Covered employees are required to contribute 8.455% of their base pay, while the Village’s contribution is determined by an actuarial study.

Adopted Year To 2006 Adopted Account Description Actual 2004 Actual 2005 2006 Date 2006 Projections 2007

CNA Pension

411015 Contrib-Prop Tax-Gen'l Fund 395,036 391,098 420,711 0 420,711 423,994 461010 Interest Income 347,171 367,942 357,000 0 357,000 375,000 495010 Employee Contributions 91,212 71,759 59,506 33,118 56,774 57,020 499999 Available Fund Balance 00-604,217 000

Total Revenues: 833,419 830,799 233,000 33,118 834,485 856,014

557210 Retirement Benefit Payments 212,139 384,617 213,000 0 213,000 404,000 558121 Professional Services 0 0 0 002,000 558123 CNA Advisory Fees 19,759 26,662 20,000 0 20,000 28,000

Total Expenditures: 231,898 411,279 233,000 0 233,000 434,000

Revenues Less Expenditures: 601,521 419,519 0 33,118 601,485 422,014 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Fire Pension Fund

411015 Contribution From Fire 393,373 493,734 854,808 427,404 854,808 1,378,335 412030 Personal Property Replacement Tax 7,402 8,053 9,660 0 0 0 461010 Interest Income 378,303 426,817 350,741 288,001 493,716 250,000 461030 Dividend Income 16,390 15,569 0 0 0 0 465020 Net Appreciation (Depreciation) 1,103,619 412,572 0 000 492020 Miscellaneous Donations 140 0 100 00100 495010 Employee Contributions 269,092 362,436 330,753 166,799 330,753 340,000

Total Revenues: 2,168,319 1,719,181 1,546,062 882,203 1,679,277 1,968,435

551120 Dues & Subscriptions 00200 00200 551130 Meetings And Conferences 002,000 100 171 2,000 556120 Additional Legal Fees 14,147 36,616 11,500 41,482 71,112 29,800 557210 Retirement/service Benefits 862,929 885,940 908,344 597,318 1,023,974 1,058,000 557212 Duty Disability Benefits 282,953 286,754 288,630 168,378 288,648 288,630 557214 Surviving Spouse Benefits 94,659 105,740 105,740 61,682 105,740 105,740 557216 Children's Benefits 3,856 0 0 0 0 0 557218 Occupational Disease Pensions 7,135 53,280 53,048 30,950 53,058 53,048 557300 Refund Of Employee Pension Con 0020,000 0020,000 558122 Medical Exams & Expenses 2,458 7,761 10,000 6,836 11,718 10,000 558123 Investment Advisor Fees 40,796 48,649 40,000 25,383 43,514 45,500 558128 Department Of Insurance Fees 3,375 3,830 4,000 3,830 3,830 4,000 558129 Other Miscellaneous 1,124 2,798 2,500 4,265 7,312 5,000 562180 Office Supplies 00100 00100 581040 Reserve For Pension Benefits 00100,000 00100,000

Total Expenditures: 1,313,432 1,431,367 1,546,062 940,225 1,609,079 1,722,018

Revenues Less Expenditures: 854,887 287,813 0 -58,022 70,199 246,417 Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Police Pension Fund

411015 Contribution From Police 376,618 456,146 657,032 328,516 657,032 1,116,423 461010 Interest Income 641,018 745,686 760,359 485,089 831,581 500,000 461030 Divident Income 8,724 9,793 0 0 0 0 465010 Net Appreciation (Depreciation) 171,908 -207,364 0 0 0 495010 Employee Contributions 305,169 320,963 331,790 274,580 331,790 340,000

Total Additions: 1,503,436 1,325,225 1,749,181 1,088,184 1,820,403 1,956,423

551120 Dues & Subscriptions 750 750 750 879 1,000 900 551130 Meetings And Conferences 0 201 500 00500 556120 Additional Legal Fees 350 0 5,000 005,000 557210 Retirement/service Benefits 1,189,350 1,275,514 1,392,683 885,164 1,392,683 1,552,000 557212 Duty Disability Benefits 69,158 69,158 69,158 40,342 69,158 69,158 557214 Surviving Spouse Benefits 127,490 127,490 127,490 74,369 127,490 127,490 557300 Refund Of Employee Pension Con 0 15,166 20,000 0020,000 558122 Medical Exams & Expenses 403 2,084 1,000 668 1,144 1,000 558123 Investment Advisor Fees 25,513 25,139 27,000 12,846 22,022 27,000 558124 Secretarial Services 00500 00500 558128 Department Of Insurance Fees 4,685 4,700 5,000 4,713 4,713 5,000 558129 Other Miscellaneous 250 0 100 750 750 2,100 581040 Reserve For Pension Benefits 24,424 0 100,000 00100,000

Total Deductions: 1,442,373 1,520,201 1,749,181 1,019,731 1,618,961 1,910,648

Additions Less Deductions: 61,063 -194,976 0 68,453 201,442 45,775 CAPITAL PROJECTS FUND

ADMINISTRATION

LOCAL STREET ENGINEERING MUNICIPAL OTHER MAJOR RECONSTRUCTION SERVICES FACILITIES PROJECTS

ACTIVITY

The Capital Projects Fund is established to provide a central account within the budget structure to identify all non-enterprise public improvements scheduled for design or construction during the fiscal year. Projects within the fund typically include the following:

• Local Street Reconstruction • Municipal Facilities • Other Major Projects (ex. Dempster Street Corridor Improvement Project) • Engineering Services

FY06 ACCOMPLISHMENTS

• Reconstructed Harlem Avenue from Dempster Street to Golf Road • Reconstructed Greenwood Avenue from Waukegan Road to Harlem Avenue • Reconstructed Central Avenue from Harms Road to Church Street • Demolished and constructed municipal parking lot at 6055-6061 Dempster Street • Received funding and approval for the purchase of the remaining off-street parking facilities for the Dempster Street Corridor Improvement Project in the amount of $1,580,000. • Substantially completed Phase II design documents for the Dempster Street Corridor Improvement Project. • Received funding for the reconstruction of Shermer Road from Dempster Street to Golf Road for FY2007. • Received funding for the reconstruction of Austin Avenue from Dempster Street to Beckwith Road for FY2008. • Completed crack sealing program for Village roadways. • Implemented and completed software program to assess the pavement condition of all Village roadways.

FY07 GOALS/OBJECTIVES

• Design and construct local street improvement program. • Reconstruct Shermer Road from Dempster Street to Golf Road • Acquire parcels and construct parking lots on Dempster Street for the Dempster Street Corridor Improvement Program • Complete plans, specifications and estimates for the Dempster Street Corridor Improvement Program • Continue to seek outside funding sources for projects

PERFORMANCE INDICATORS FY05 FY06 FY07 Actual Estimate Projection • Projects Completed On Time Yes Yes Yes • Projects Completed Within Budget Yes Yes Yes

WORKLOAD INDICATORS

• Miles of Streets Reconstructed 0.66 1.41 1.96

Actual Actual Adopted Year To 2006 Adopted Account Description 2004 2005 2006 Date 2006 Projections 2007

Capital Projects

411010 Property Tax 314,612 335,841 351,226 148,012 351,226 368,787 412010 Home Rule Sales Tax 155,061 108,750 127,500 46,442 127,500 150,000 412030 Property Replacement Tax 22,459 30,874 29,262 17,780 29,262 25,398 451005 Grants: Federal 136,562 37,143 1,518,579 0 0 2,121,458 451006 Grants: State 200,000 50,000 0 32,500 160,000 105,000 461010 Interest Income 5,147 22,262 13,000 10,709 13,000 13,000 463010 Rental Income 34,910 30,832 0 0 00 481010 Transfer from General Fund 170,000 0 0 0 0 700,000 481020 Transfer from MFT 112,500 -112,500 0 0 00

Total Revenues: 1,151,251 503,202 2,039,567 255,443 680,988 3,483,643

552110 Professional Services 144,896 0 0000 552111 Property Taxes 22,056 20,254 0 000 552140 Engineering Services 99,908 53,034 807,579 0 00 552290 Construction Services 643,413 504,137 585,118 0 00 553300 2006 Street Improv-Greenwood 0 0 0 71,028 71,028 89,561 553300 2006 Street Improv-Central 0 0 000 329,550 553300 2007 Street Improvement 0 0 000 1,057,923 553300 Oakton Street Interconnect Project 0 0 000 27,600 553305 Dempter Street Improvement 0 0 0 16,832 30,000 2,580,747 553310 Beckwith Bridge Rehabilitation 0 0 000 15,000 553315 2007 Street Lighting Project 0 0 000 105,000 553320 Harlem Avenue LAPP 0 0 000 97,145 553320 Shermer Road LAPP 0 0 000 163,800 571020 Capital Acquisition 0 -5,000 0000

Total Expenditures: 910,273 572,425 1,392,697 87,860 101,028 4,466,326

Revenues Less Expenditures: 240,978 -69,223 646,870 167,583 579,960 -982,683 CAPITAL IMPROVEMENT PROGRAM ACTIVE PROJECTS LIST BUDGET - 2007 APPROPRIATIONS

2007 APPROPRIATIONS CAPITAL PROJECTS FUND ENTERPRISE FUND GENERAL FUND ESTIMATED EXPENDED 2006 CARRY 2006 CARRY 2006 CARRY CODE TITLE COST TO DATE* OVER 2007 OVER 2007 OVER 2007 TOTAL STREETS DEMPSTER STREET CORRIDOR IMPROVEMENT PROJECT 8,103,580 1,463,837 459,289 2,121,458 2,580,747 HARLEM AVENUE LOCAL AREA PAVEMENT PRESERVATION PROJECT 323,818 97,145 97,145 2006 STREET IMPROVEMENT PROGRAM - GREENWOOD AVENUE 160,589 71,028 89,561 89,561 2006 STREET IMPROVEMENT PROGRAM - CENTRAL AVENUE 329,550 329,550 329,550 2007 STREET IMPROVEMENT PROGRAM 1,057,923 1,057,923 1,057,923 SHERMER ROAD LOCAL AREA PAVEMENT PRESERVATION PROJECT 546,000 163,800 163,800 OAKTON STREET INTERCONNECTION PROJECT 27,600 27,600 27,600 BECKWITH AVENUE BRIDGE REHABILITATION - DESIGN 15,000 15,000 15,000 SUBTOTAL 1,003,145 3,358,181 4,361,326

WATER WATER MAIN IMPROVEMENTS - LINCOLN AVENUE 200,000 20,000 180,000 200,000 SUBTOTAL 20,000 180,000 200,000

SEWER 2006 SEWER LINING PROGRAM 65,000 65,000 65,000 2007 SEWER LINING PROGRAM 65,000 65,000 65,000 SUBTOTAL 65,000 65,000 130,000

MUNICIPAL FACILITIES PUBLIC WORKS BUILDING RENOVATIONS 21,000 21,000 VILLAGE HALL BUILDING RENOVATIONS FIRE STATION NO. 4 BUILDING RENOVATIONS 12,500 12,500 FIRE STATION NO. 5 BUILDING RENOVATIONS 5,000 5,000 SUBTOTAL 38,500 38,500

OTHER 2007 STREET LIGHTING PROGRAM 105,000 105,000 105,000 SUBTOTAL 105,000 105,000

TOTAL 1,003,145 3,463,181 85,000 245,000 38,500 4,834,826 TOTAL APPROPRIATION 4,466,326 330,000 38,500 * AS OF 9/22/06

CAPITAL IMPROVEMENT PROGRAM

The Capital Improvement Program (CIP) is a plan that summarizes all major capital expenditures planned over the next five years. The CIP is comprised of a description of each proposed project, the financial requirements of the projects, and the funding sources. A project qualifies for inclusion in the CIP if it meets the following criteria:

• Has minimum value of $10,000 • Has a multiple-year useful life • Results in a fixed asset

This document is intended to be used, primarily, by village staff to assist in planning for the future. A project’s inclusion in the CIP does not, in and of itself, commit the Village to funding and accomplishing it. As stated above, the CIP identifies the capital needs. Available funds, taxing capacity, and debt capacity may require that some projects ultimately be deferred beyond the years in which they are initially programmed for accomplishment in the CIP.

This year we have separated out the two major components of the total Capital Improvement Program:

• Capital Projects • Vehicle and Capital Equipment

Separation into these two components will give us a clearer picture on planning for the future, each on its own merits. CAPITAL PROJECTS 5-YEAR PLAN CY2007-CY2011 Capital Projects Summary

Total Cost Fund Project Name 2007 2008 2009 2010 2011 2007-2011

Capital Projects Dempster Street 0 Street improvement program 1,265,401 1,128,979 1,745,808 1,797,133 1,849,997 7,787,318 Street lighting program - 85,000 85,000 87,000 257,000 General Flickinger center renovations 39,800 160,000 - - 199,800 Public works building 21,000 25,000 65,000 35,000 40,000 186,000 maintenance Fire station 5 building renovations 11,000 - 15,100 - - 26,100

Fire station 4 building renovations 17,500 27,600 21,000 28,200 - 94,300 Alley Improvement Program 108,533 100,000 100,000 308,533 Lehigh/Ferris TIF Lehigh/Ferris TIF 9,540,000 1,500,000 1,500,000 12,540,000

TOTAL: 10,854,901 2,721,379 3,700,441 2,045,333 2,076,997 21,399,051

Enterprise Sewer improvement program - - - 82,500 1,172,000 1,254,5 00 Sewer Rehabilitation- Lining 65,000 65,000 70,000 70,000 70,000 340,000 Water tower cleaning and - 315,000 315,000 - - 630,000 painting Pumping Station Improvements 41,000 113,000 36,000 48,000 60,000 298,000 Water main improvements 208,000 311,000 523,240 - - 1,042,240 Replacement of pumps & motors - - 293,000 - - 293,000 at North Station

TOTAL: 314,000 804,000 1,237,240 200,500 1,302,000 3,857,740 CAPITAL IMPROVEMENT PROGRAM ACTIVE PROJECTS LIST BUDGET - 2007 APPROPRIATIONS

2007 APPROPRIATIONS CAPITAL PROJECTS FUND ENTERPRISE FUND GENERAL FUND ESTIMATED EXPENDED 2006 CARRY 2006 CARRY 2006 CARRY CODE TITLE COST TO DATE* OVER 2007 OVER 2007 OVER 2007 TOTAL STREETS DEMPSTER STREET CORRIDOR IMPROVEMENT PROJECT 8,103,580 1,463,837 459,289 2,121,458 2,580,747 HARLEM AVENUE LOCAL AREA PAVEMENT PRESERVATION PROJECT 323,818 97,145 97,145 2006 STREET IMPROVEMENT PROGRAM - GREENWOOD AVENUE 160,589 71,028 89,561 89,561 2006 STREET IMPROVEMENT PROGRAM - CENTRAL AVENUE 329,550 329,550 329,550 2007 STREET IMPROVEMENT PROGRAM 1,057,923 1,057,923 1,057,923 SHERMER ROAD LOCAL AREA PAVEMENT PRESERVATION PROJECT 546,000 163,800 163,800 OAKTON STREET INTERCONNECTION PROJECT 27,600 27,600 27,600 BECKWITH AVENUE BRIDGE REHABILITATION - DESIGN 15,000 15,000 15,000 SUBTOTAL 1,003,145 3,358,181 4,361,326

WATER WATER MAIN IMPROVEMENTS - LINCOLN AVENUE 200,000 20,000 180,000 200,000 SUBTOTAL 20,000 180,000 200,000

SEWER 2006 SEWER LINING PROGRAM 65,000 65,000 65,000 2007 SEWER LINING PROGRAM 65,000 65,000 65,000 SUBTOTAL 65,000 65,000 130,000

MUNICIPAL FACILITIES PUBLIC WORKS BUILDING RENOVATIONS 21,000 21,000 VILLAGE HALL BUILDING RENOVATIONS FIRE STATION NO. 4 BUILDING RENOVATIONS 12,500 12,500 FIRE STATION NO. 5 BUILDING RENOVATIONS 5,000 5,000 SUBTOTAL 38,500 38,500

OTHER 2007 STREET LIGHTING PROGRAM 105,000 105,000 105,000 SUBTOTAL 105,000 105,000

TOTAL 1,003,145 3,463,181 85,000 245,000 38,500 4,834,826 TOTAL APPROPRIATION 4,466,326 330,000 38,500 * AS OF 9/22/06 Village of Morton Grove Dempster Street Corridor Improvement Project General Summary of Funds and Expenses 10/4/2006

Grants and Funding Funding Funding To Approved Received Be Received FEDERAL FUNDS

National Corridor Planning and Development (NCPD) * 450,000.00 241,759.82 208,240.18

Transportation and Community and System Preservation (TCSP) 1,000,000.00 - 1,000,000.00

Congestion Mitigation and Air Quality (CMAQ) * 2,206,080.00 - 2,206,080.00

STATE AND OTHER FUNDS

DCEO Grant No. 01-120410 100,000.00 100,000.00 -

DCEO Grant No. 01-123040 100,000.00 100,000.00 -

DCEO Grant No. 03-120313 200,000.00 200,000.00 -

Legislative Appropriation 3,500,000.00 - 3,500,000.00

DCEO Grant No. 06-203105 130,000.00 41,315.98 88,684.02

Niles Township 55,000.00 55,000.00 -

LOCAL FUNDS

Village 250,000.00 - 250,000.00

Motor Fuel Tax (MFT) 112,500.00 - 112,500.00

TOTALS 8,103,580.00 738,075.80 7,365,504.20 Village of Morton Grove Dempster Street Corridor Improvement Project Cost Estimate 10/4/2006

Category Description Amount

Group 1 - Planning and Design Engineering Phase I - McDonough Associates 128,329 Engineering Phase I - Terry Guen 39,864

Engineering Phase I - Soil Borings, Pavement Cores 5,550

Engineering Phase II - McDonough Associates 200,084 Engineering Phase II - Terry Guen 37,420 SUBTOTAL 411,247 Additional Planning Services - Terry Guen 28,964 Plat and Legals - 11 Corner Parcels @ $4,500 49,500 TOTAL - GROUP 1 489,711

Group 2 - Right-of-way Acquisition Right-of-way Acquisition 24,500 TOTAL - GROUP 2 24,500

Group 3 - Construction Construction 2,989,373 Construction Engineering 298,937 TOTAL - GROUP 3 3,288,311

Group 4 - Off-Street Parking Parking Lot Acquisition 3,527,185 Parking Lot Demolition Parking Lot Construction TOTAL - GROUP 4 3,527,185

Group 5 - Utilities Utilities 250,000 TOTAL - GROUP 5 250,000

Contingency 523,873

TOTAL 8,103,580 VEHICLE AND OTHER CAPITAL EQUIPMENT 5-YEAR PLAN CY2007-CY2011 Capital Equipment Summary

Responsible Total Cost Project Name 2007 2008 2009 2010 2011 Department 2007-2011

ESDA Outdoor Warning Siren Sytstem 25,000 25,000 Fire Command Vehicle Replacement 58,350 58,350 Ambulance Replacement- Station 4 220,000 220,000 Mobile Computing for Fire Apparatus 30,000 30,000 Self Contained Breathing Apparatus 170,000 170,000 Replacement & Upgrade MIS Customer service software 30,000 30,000 Core Router Replacement 17,000 17,000 Phone system upgrade 75,992 75,992 Police Squad Car Replacement Program 42,000 105,000 105,000 42,000 105,000 399,000 Mobile Data Terminal Replacement 25,000 25,000 25,000 10,000 85,000 Program Portable Radio Replacement Program 13,500 10,000 10,000 33,500 Evidence Technician Video and Still 10,000 10,000 Camera Upgrade Digital In-Car Video System 16,500 21,000 21,000 21,000 79,500 Replacement Program Mobile Radio Replacement Program 14,000 14,000 28,000 Animal Control Vehicle Replacement 30,000 30,000 Public Works Equipment and Vehicle Replacement 197,300 278,600 275,400 267,500 375,200 1,394,000 Senior & Family SeniorTran Bus Replacement 75,000 75,000 Services

GENERAL FUND - TOTAL: 455,642 714,600 606,400 489,500 494,200 2,760,342

Replacement of pumps & motors at Public Works 216,000 216,000 north station Vehicles 93,000 93,000

ENTERPRISE FUND - TOTAL: 93,000 0 216,000 0 0 309,000 Capital Equipment Annual Summary FY07 - FY11

900,000

800,000

0 216,000 700,000

600,000

0 0 500,000 93,000

Enterprise General

400,000

714,600

300,000 606,400

489,500 494,200 455,642

200,000

100,000

0 2007 2008 2009 2010 2011 PERSONNEL AND SALARY

The following pages contain Personnel and Salary information. The subsequent pages are grouped by the following methodology:

• Full Time Equivalent (FTE) approved position titles and salary schedule. Each position has been assigned a type category, i.e. Executive, Professional, etc. • Listing of all assigned personnel specific to their titles and current base salary. Some employees listed may have further step increases due prior to December 31, 2007.

This section is provided for informational purposes only and does not reflect a contractual obligation of the Village of Morton Grove.

Full Time Equivalent 2007 Approved Positions

Salary Range 2007 Approved Actual Base Title 2007 Filled Vacant Salary Min Mid Max Executive Village Administrator 1.00 1.00 137,917 Econ.Develop. Director 1.00 1.00 72,141 Finance Director/Treasurer 1.00 1.00 102,165 Building Commissioner 1.00 1.00 99,348 Fire Chief 1.00 1.00 112,941 Police Chief 1.00 1.00 111,395 Director of Public Works 1.00 1.00 99,045 Family & Senior Services Director 1.00 1.00 77,250

Management Deputy Building Commissioner 1.00 1.00 54,749 61,656 70,823 Assistant Finance Director 1.00 1.00 60,447 68,073 78,195 District Fire Chief 3.00 3.00 73,685 82,981 95,319 Deputy Police Chief 1.00 1.00 76,662 86,333 99,170

Professional Corporation Counsel 0.48 0.48 92,882 Executive Secretary 2.00 2.00 40,679 45,811 52,623 HR Coordinator 1.00 1.00 60,447 68,073 78,195 Network Administrator 1.00 1.00 64,147 72,240 82,981 Engineer 1.00 1.00 96,489

Staff Positions Sr. Services Coordinator 1.00 1.00 31,446 35,414 40,679 Cashier/Receptionist 1.00 1.00 32,717 36,844 42,323 Principal Clerk 2.00 2.00 32,717 36,844 42,323 CSO Worker 9.00 7.00 2.00 34,038 38,333 44,032 Animal Warden 1.00 1.00 34,719 39,100 44,913 Account Clerk 1.00 1.00 35,414 39,882 45,811 PIMS Manager/Records Coordinator 1.00 1.00 35,414 39,882 45,811 Administrative Secretary Aide I 2.00 2.00 38,333 43,169 49,588 Administrative Secretary Aide II 3.00 3.00 39,100 44,032 50,579 Maintenance Worker I 5.00 5.00 39,100 44,032 50,579 Principal Accounting Clerk 1.00 1.00 40,679 45,811 52,623 Equipment Operator 10.00 10.00 45,811 51,591 59,262 Sanitarian 1.00 1.00 46,728 56,623 60,447 Pumping Station Operator 1.00 1.00 48,615 54,749 62,889 Staff Accountant 1.00 0.00 1.00 48,615 54,749 62,889 Planner 1.00 1.00 49,588 55,844 64,147 Crewleader 2.00 2.00 49,588 55,844 64,147 Engineer Inspector 1.00 1.00 49,588 55,844 64,147 Engineering Technicia. 1.00 1.00 49,588 55,844 64,147 Utility Inspector 1.00 1.00 49,588 55,844 64,147 Firefighter (Contract 12/31/05) 6.00 6.00 49,679 55,752 63,813 Support Services Supervisor 1.00 1.00 51,591 58,100 66,738 Full Time Equivalent 2007 Approved Positions

Salary Range 2007 Approved Actual Base Title 2007 Filled Vacant Salary Min Mid Max Police Officer (Contract 12/31/05) 34.00 33.00 1.00 51,050 57,489 66,037 Auto Service Attendant 1.00 1.00 52,541 Village Arborist 1.00 1.00 53,675 60,447 69,435 Maintenance Supervisor 5.00 5.00 54,749 61,656 70,823 Firefighter/Paramedic (Contract 12/31/05) 26.00 26.00 53,210 59,283 67,344 Family & Senior Services Coordinator 1.00 1.00 55,844 62,889 72,240 Auto Mechanic 2.00 2.00 60,570 Police Sergeant 6.00 6.00 62,889 70,823 81,354 Captain 1.00 1.00 68,073 76,662 88,060 Division Superintendent 2.00 2.00 68,073 76,662 88,060 Commander 4.00 4.00 69,435 78,195 89,821 Maintenance Supervisor 1.00 1.00 69,826 Lieutenant/Paramedic/EMS Director 1.00 1.00 80,033 Lieutenant/Paramedic 4.00 4.00 78,033 Lieutenant 1.00 1.00 74,502

Total: 162.48 158.48 4.00 Full Time Equivalent 2007 Approved Positions

Approved Actual Department Title 2007 Filled Vacant

Village Administrator Office Administrative Intern 0.41 0.41 Planning and Development Secretary 0.48 0.48

Finance Utility Billing Clerk 0.72 0.72 Clerk/Typist 0.96 0.96 Receptionist/Cashier 0.41 0.41

Bldg & Inspectional Services Code Enforcement Officer 0.29 0.29 Code Enforcement Officer 0.48 0.48 Code Enforcement Officer 0.48 0.48 Electrical Inspector 0.48 0.48

Municipal Buildings Custodian 0.38 0.38 Custodian 0.48 0.48

Fire Fire Inspector 0.96 0.96

Police School Crossing Guards 2.11 2.11

CSO 2.00 1.60 0.40 Public Works Clerk/Typist 0.65 0.65

Family & Senior Services Custodian 1.92 1.92 Information & Referral Officer 1.00 1.00 Nurse 0.36 0.36 Outreach Worker 0.36 0.36 Sr. Outreach Worker 0.36 0.36 Seniortran Driver 1.67 1.00 0.67 Full Time Equivalent 2007 Approved Positions

Monthly Department Title Salary

Bldg & Inspectional Services Assist Plumb Inspect 378 Plumbing Inspector 396

Fire ESDA Director 100.00 Full Time Equivalent 2007 Approved Positions

Base Department Job Title Last Name First Name Salary

Administration Village Administrator Wade Joseph 137,917 Network Administrator Wong Boyle 79,759 HR Coordinator Pankiw Nancy 78,194 Econ.Develop. Director Neuendorf William 72,141 Executive Secretary Lattanzi Susan 52,623 Executive Secretary Kramaric Marlene 52,623 Corporation Counsel Liston Terry 92,882

Building Building Commissioner Hildebrandt Edward 99,348 Planner Jacobson Bonnie 64,147 Deputy Building Comm Zimmer William 70,823 Sanitarian Burnett Bonita 60,447 Admin Sec/Aide I Sukiennik Marta 49,588

Fam & Sr Service Director of Fam & Sr Service Walker-O'Keefe Jackie 77,250 Coordinator Swanson Conrad 72,240 Admin Sec/Aide I Reynolds Nancy 49,588 Senior Activities Coordinator Miller-Goldstein Alysia 34,038

Finance Finance Director Partipilo Daniela 102,165 Assistant Finance Director Drazner Steven 75,158 Principal Acct Clerk Hui Sophia 52,623 Accounting Clerk Sopkin Stacy 45,811 Receptionist Sheehan Janet 36,844

Fire Fire Chief Friel Thomas 112,941 District Chief Brendel John 95,319 District Chief Neville James 95,319 District Chief Paczosa Joseph 95,319 Captain Porter William 88,060 Lieutenant/Paramedic/EMS Dir Steffens Kenneth 80,034 Lieutenant/Paramedic Schey Patrick 78,033 Lieutenant/Paramedic Rodgers Frank 78,033 Lieutenant/Paramedic Sowa Daniel 78,033 Lieutenant/Paramedic Byrne Patrick 78,033 Lieutenant Hohs Robert 74,502 Firefighter/Paramedic Arcangeletti Michael 67,344 Firefighter/Paramedic Hosfield James 67,344 Firefighter/Paramedic Kunzie Steven 67,344 Firefighter/Paramedic Mitchell Michael 67,344 Firefighter/Paramedic Exo Scott 67,344 Firefighter/Paramedic Maurukas Rimas 67,344 Full Time Equivalent 2007 Approved Positions

Base Department Job Title Last Name First Name Salary

Firefighter/Paramedic Mc Cauley Dennis 67,344 Firefighter/Paramedic Tropp Peter 67,344 Firefighter/Paramedic Abbatiello John 67,344 Firefighter/Paramedic Akemann Nathan 67,344 Firefighter/Paramedic Brink Sean 67,344 Firefighter/Paramedic Carlson George 67,344 Firefighter/Paramedic Composto Dennis 67,344 Firefighter/Paramedic Fasolo Joseph 67,344 Firefighter/Paramedic Gallagher Daniel 67,344 Firefighter/Paramedic Imbrogno Rudy 67,344 Firefighter/Paramedic Laitar Jeffrey 67,344 Firefighter/Paramedic Littau Michael 67,344 Firefighter/Paramedic Pryor Rick 67,344 Firefighter/Paramedic O'Brien William 67,344 Firefighter/Paramedic Paces William 67,344 Firefighter/Paramedic Kennedy Dennis 59,283 Firefighter/Paramedic Faulstick Derek 53,210 Firefighter/Paramedic Wagner Michael 59,282 Firefighter/Paramedic Eason Andrew 59,282 Firefighter/Paramedic Miller Erik 59,282 Firefighter Mikula Philip E. 49,679 Firefighter Brandt Larry 67,344 Firefighter Cochrane Michael 67,344 Firefighter Mandik Thomas 67,344 Firefighter Edwards William 67,344 Firefighter O'Keefe James 67,344 Admin Sec/Aide II Le Beau Mary Jo 50,579 Principal Clerk Martin Patricia 42,323

Police Chief of Police Tasch, Jr. Paul 111,395 Deputy Chief of Police Erickson Mark 99,170 Commander Stromberg Norman 89,821 Commander Fujara Michael 89,821 Commander Mc Closkey Timothy 89,821 Commander Bolger Brian 89,821 Police Sergeant Russo Timothy 81,354 Police Sergeant Panko Edward 81,354 Police Sergeant Pankow Matthew 81,354 Police Sergeant Fennelly Brian 76,662 Police Sergeant Bornschlegl Marvin 76,662 Police Sergeant Zielinski Robert 76,662 Police Officer Vander Haegen Ken 66,037 Police Officer Welter Jay 66,037 Police Officer Litkowiak Stephen 66,037 Police Officer Stueber Daniel 66,037 Police Officer Tabor Adam 66,037 Full Time Equivalent 2007 Approved Positions

Base Department Job Title Last Name First Name Salary Police Officer Weitzel Michael 66,037 Police Officer Hankey James 66,037 Police Officer Mercieri Michael 66,037 Police Officer Meshenky Daniel 66,037 Police Officer Murakami Kerry 66,037 Police Officer Novak Andrew 66,037 Police Officer Atto Mark 66,037 Police Officer Goodman Jason 66,037 Police Officer Rago Jason 66,037 Police Officer Schuette Jeremy 66,037 Police Officer Yaras Paul 66,037 Police Officer Alonso Javier 66,037 Police Officer Huber James 66,037 Police Officer Roberts Charles 66,037 Police Officer Callaghan Richard 66,037 Police Officer Melendy Patrick 66,037 Police Officer Warrensford Daniel 66,037 Police Officer Przekota Dominik 61,008 Police Officer Stather Nicole 61,008 Police Officer Ficht Eric 57,489 Police Officer Anderson Anthony 54,173 Police Officer Beemer Christopher 54,173 Police Officer Elliott Kevin 54,173 Police Officer Lietz Robert 54,173 Police Officer Braski Nicholas 54,173 Police Officer Vacant 51,050 Police Officer Kamys Keith 51,050 Police Officer Palko Elizabeth 51,050 Police Officer Vacant 51,050 Support Services Sup Santiago Gil 66,738 Admin Sec/Aide II Berrafato Ann 50,579 CSO/animal control Schultz Thomas 44,912 Records/Pims Coord Santiago Carolina 45,811 Records Clerk Maslov Freya 44,032 CSO Mc Closkey Terrence 44,032 CSO Platz Susan 44,032 CSO Smith Stephen 44,032 CSO Tarasiuk Eva 44,032 CSO Kaye Steven 40,679 CSO Moreno Marvin 40,679 CSO Hoffman Nicholas 38,333 CSO Vacant 36,122 CSO Love Adam 36,122

* Nicholas Hoffman will transfer from CSO position to Police Officer position effective 01/08/07 thus creating an additional CSO opening and reducing Police Officer vacancy to one Full Time Equivalent 2007 Approved Positions

Base Department Job Title Last Name First Name Salary Public Works Public Works Director De Monte Andy 99,045 Engineer Gillingham Ryan 96,489 Water & Sewer Div. Supt. Dahm Joseph 88,060 Street Division Superintendent Tobin Paul 88,060 Maintenance Supervisor Mitchell John 70,823 Maintenance Supervisor Sturgill Mitchell 70,823 Maintenance Supervisor Dahm Michael 70,823 Maintenance Supervisor Schaab Michael 70,823 Maintenance Supervisor Lehew Allen 70,823 Maintenance Supervisor Genovesi John 69,826 Village Arborist Burns William 66,738 Utility Inspector Gendusa Vincent 64,154 Pumping Station Oper Richards Kevin 62,889 Maintenance Worker I Durkin Martin 48,615 Maintenance Worker I Wisniewski David 42,323 Maintenance Worker I Kopczyk Thomas 40,679 Maintenance Worker I Hoffman David 39,100 Maintenance Worker I Grear Dominic 39,100 Equipment Operator Alongi Joseph 59,262 Equipment Operator Anderberg Robert 59,262 Equipment Operator Mann Marc 59,262 Equipment Operator Sparacio Giovanni 59,262 Equipment Operator Gaeding William 59,262 Equipment Operator Kobeski Theodore 59,262 Equipment Operator Lochner Richard 59,262 Equipment Operator Green Robert 59,262 Equipment Operator Arkus Andrew 59,262 Equipment Operator Bencivenga John 54,749 Engineering Tech Garcia John 55,844 Engineering Inspector Farmer Tavis 61,656 Crew Leader Lochner Kevin 64,147 Crew Leader Coursey Jerry 64,147 Auto Technician Cochrane Thomas 52,541 Auto Mechanic Belmont Thomas 60,570 Auto Mechanic Andrews Andrew 60,570 Admin Sec/Aide II Mc Kenna Charlene 50,579 2007 Part Time Approved Positions

Hourly Department Job Title Last Name First Name Rate

Administration Administrative Intern Dieter Brandon 13.91 Planning & Development SecrNeuschaefer Diane 24.15

Finance Utility Billing Clerk Dahm Judith 15.20 Clerk/Typist Burns Joyce 12.96 Receptionist/Cashier Lanning Nancy 10.61 Receptionist/Cashier Bauer Jean 12.02

Building Code Enforcement Officer Johnson Russell 14.91 Code Enforcement Officer Mersch Robert 14.91 Code Enforcement Officer Scholtes Robert 12.88 Code Enforcement Officer Engstrom Phil 14.91 Custodian Hogan Sr. Kenneth 12.75 Custodian Kapelanski Richard 12.75

Fire Fire Inspector Karye William 17.44 Fire Inspector Werderitch Randall 17.44

Police School Crossing Guards (15) 12.02 CSO Maslov Seymour 17.38 CSO Riskus Dolores 18.81 CSO Schlag Harry 17.38 CSO Gomez Jorge 16.37 CSO Halsema Leonard 16.37

Fam & Sr Service Custodian Bartusiak Joseph 14.00 Custodian Clettenberg Gerald 11.63 Custodian Dreier Greg 11.63 Custodian Ariaz Raymond 10.93 Custodian Green Learn 10.30 Information & Referral Officer Lanning Nancy 7.65 Information & Referral Officer Meyers Bridget 7.65 Information & Referral Officer Sandhop Joan 8.01 Information & Referral Officer Selzer Therese 8.56 Nurse DiSalvo Margaret 23.69 Social Worker Farrelly Mary 15.91 Outreach Worker Falkovitz Gloria 9.39 Seniortran Driver Cohen Carol 13.39 Seniortran Driver Padrid Teofilo 13.44 Seniortran Driver Ruby Harvey 13.39 Seniortran Driver Sivarajan Sinnathurai 13.44

Public Works Clerk/Typist Yakoubek Georgiann 11.62 Full Time Equivalent 2007 Approved Positions

Monthly Department Title Salary

Bldg & Inspectional Services Assist Plumb Inspect 378 Plumbing Inspector 396

Fire ESDA Director 100.00 GLOSSARY OF TERMS

ABATEMENT -- A complete or partial cancellation of a levy imposed by a government.

ACCOUNT -- A term used to identify an individual asset, liability, expenditure, revenue, or fund balance.

ACCOUNTING SYSTEM -- The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organization components.

ACCRUAL BASIS -- A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or paid out.

ACTIVITY -- The smallest unit of budgetary accountability and control which encompasses specific and distinguishable lines of work performed by an organizational unit for the purpose of accomplishing a function for which the government is responsible.

ADOPTION -- Formal action by the Village Board which sets the total spending limit for the fiscal year.

AMBULANCE USER FEES -- This fee is assessed to non-residents requesting the service of a Village ambulance.

APPROPRIATION -- A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

APPROPRIATIONS ORDINANCE -- The official enactment by the governing board to legally authorize the government administration to obligate and expend resources.

APPROVED -- Abbreviation for "Approved/Adopted by Board of Trustees" found in the "Proposed (or Adopted) Budget Detail" throughout the Budget Book. Column of numbers represent the final funding levels adopted by the Board of Trustees at the conclusion of all budget deliberations. Those amounts are filed with the County Clerk in the annual appropriation/ budget ordinance.

ASSESSED VALUATION -- A valuation set upon real estate or other property by a government as a basis for levying taxes.

ASSETS -- Property owned by a government which has a monetary value.

AVAILABLE FUND BALANCE -- In a governmental fund, the balance of net financial resources that are proposed or approved for appropriation in the upcoming fiscal year.

BASE BUDGET -- The basic ongoing costs for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the Village Board.

BOND -- A written promise, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable semi-annually.

BONDED DEBT -- That portion of indebtedness represented by outstanding bonds.

BUDGET -- Financial plan of estimated expenditures and anticipated resources adopted for a specific period of time outlining a plan for achieving board goals and objectives.

BUDGET AMENDMENT -- A legal procedure utilized by the governing board to revise a budget.

BUDGET DOCUMENT -- The instrument used by the budget-making authority to present a comprehensive financial plan of operations of the governing board.

BUDGET MESSAGE -- A general discussion of the proposed budget as presented in writing by the Village Administrator to the legislative body.

BUDGET REVIEW PROCESS -- A description of the review process of the entire budget (including the Expanded Budget and five year Capital Improvement Budget) by the Board of Trustees. Through a series of budget workshops, the Board of Trustees reviews the budget with the Village Administrator and appropriate Department Directors. Changes and adjustments made by the Board to line item accounts during the budget review process are entered in the "approved" column.

BUDGETARY CONTROL -- The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.

BUILDING PERMIT FEES -- A fee is assessed by the building department per a fee schedule to all builders and developers involved in new property construction or for improvements/remodeling to existing property.

BUSINESS LICENSES -- Each business within Village boundaries must be registered and pay a business license fee. The cost of the license depends on the type of business and other various factors. This fee is in addition to any liquor license fee (if business sells liquor).

CABLE FRANCHISE FEES -- This fee is assessed at 5% on all cable television service used and paid for within Village limits.

CALENDAR YEAR -- A twelve (12) month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.

CAPITAL ASSETS -- Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.

CAPITAL BUDGET -- A plan of proposed capital outlays and the means of financing them for the current fiscal period.

CAPITAL IMPROVEMENTS BUDGET -- A plan of proposed capital expenditures and the means of financing them. This is usually part of the complete annual budget which includes both operating and capital outlays.

CAPITAL OUTLAY -- Expenditures which result in the acquisition of or addition to fixed assets.

CAPITAL OUTLAY EXPENSE ACCOUNTS -- These expenses include the purchase of equipment, vehicles, real property, etc. costing over $10,000. The amounts budgeted are outlined and explained in greater detail in the annual capital improvement plan budget.

CAPITAL PROJECTS FUND -- A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities and equipment, other than those financed by proprietary funds, special assessment funds, and trust funds.

CARRY OVER -- Year-end savings that may be reappropriated in the following fiscal year to cover one-time expenses such as supplies, equipment, or special contracts.

CENTRAL DISPATCH -- This expense is specific to both the General Fund’s police department budget and the E911 Fund budget. This account is for payments to run the emergency 911 center. The payments are applied to one Fund until that Fund’s central dispatch account budget is depleted and is then applied to the second Fund’s budget.

CHART OF ACCOUNTS -- The classification system used by the government to organize the accounting for various funds.

C.N.A. FUND CONTRIBUTION -- This account is specific to the Finance department and Water Admin budget. Finance was chosen as a central department for the entire fund. The amount budgeted is the recommended actuarial amount and is allocated between the General and Water Funds based on actual participating employee salaries paid in each Fund.

COMMODITIES -- Consumable items used by the governmental departments. Examples include office supplies, vehicle and maintenance supplies, gasoline, etc.

CONTINGENCY/RESERVE -- An amount set aside, with Board approval, to cover unforeseen expenditures, emergency expenditures or revenue shortfalls.

CONTRACTUAL SERVICES -- Services rendered to governmental departments and agencies by private firms, individuals, or other government agencies. Examples include utilities, insurance, and professional services.

DEBT -- An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, installment notes or agreements with financial institutions, notes payable to other government agencies such as the IEPA and tax anticipation/cash flow loans.

DEBT LIMIT -- The maximum amount of gross or net debt which is legally permitted by State Statute.

DEBT RATIO -- Total debt dived by total assets.

DEBT SERVICE -- Principal and interest payments on outstanding 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.

DEP REQ -- Abbreviation for Original Department Request during the budget preparation process as found in the "proposed (or Adopted) Budget Detail" throughout the budget book. Column of numbers represent original amounts proposed by Department Heads as described in the budget process found in the Appendix Section of this book.

DEPARTMENT -- A major administrative organizational unit of the government which indicates overall management responsibility for one or more activities.

DEPRECIATION -- (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear an tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. (2) The portion of the cost of a fixed asset charged as an expense during a particular period. NOTE: The cost of such asset prorated over the estimated service life of such asset and each period is charged with part of such cost so that ultimately the entire cost of the asset is charged off as an expense. Pursuant to mandates promulgated by the Governmental Accounting Standards Board, depreciation is accounted for only in the Enterprise Funds.

ELECTRIC CONSUMPTION TAX -- This tax of 5% is assessed on all electricity used and paid for within Village boundaries.

ENCUMBRANCE -- Accounting concept that obligates a specified budget amount to be expended in the future.

ENTERPRISE FUND -- A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The "Water and Sewer Fund" is an example of the Enterprise Fund.

EQUALIZED ASSESSED VALUATION -- The assessed valuation of real property, raised or lowered by an equalizing factor as applied by a countrywide and a statewide authority, so that all property is assessed at a consistent level for purposes of levying taxes. Currently, equalized valuation of real property is 1/3 of fair market value.

ESDA -- Emergency Services Disaster Agency (a.k.a. Civil Defense or Preparedness). A primarily volunteer department of the Village to assist other Village Departments and the general public in the case of an emergency, natural disaster or other appropriate situation where their skills and resources would be needed.

ESTIMATED REVENUE -- The amount of projected revenue to be collected during the fiscal year.

EXPENDITURES -- The use of governmental funds to acquire goods or services.

EXPENSES -- Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures.

FISCAL PERIOD -- Any period at the end of which a government determines its financial position and the results of its operations.

FISCAL YEAR -- Any period of twelve consecutive months establishing the beginning and ending of financial transactions. For the Village of Morton Grove this period begins January 1 and ends December 31.

FIXED ASSETS -- Assets of a long term nature which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment.

FULL-TIME EQUIVALENT POSITION (FTE) -- A position converted to the decimal equivalent of a full- time position based on 2,080 hours per year. For example, a part-time typist working for 20 hours per week would be equivalent to a 0.5 FTE.

FUND -- A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources.

FUND BALANCE -- The difference between fund assets and fund liability in a governmental or trust fund.

FUND EQUITY -- An equity account reflecting the unreserved accumulated earnings of the Enterprise Funds.

GASOLINE TAX -- This tax of .02/gallon was implemented by the Village and paid directly to the Village by any business selling gasoline within Village boundaries.

GAS USE TAX -- This tax is payable at .02/therm on all natural gas used and paid for within Village boundaries.

GENERAL FUND -- The fund used to account for all financial resources except those required to be accounted for in another fund. The most common General Fund is the Corporate Fund.

GENERAL OBLIGATION BONDS -- Bonds for the payment of which the full faith and credit of the issuing government are pledged.

GENERAL REVENUE -- The revenues of a government other than those derived from the retained earnings in an Enterprise Fund. If a portion of the net income in an Enterprise Fund is contributed to another non-Enterprise Fund, such as the Corporate Fund, the amounts transferred constitute general revenue of the government.

GOAL -- A statement of broad direction, purpose, or intent, based on the needs of the community.

HOTEL/MOTEL TAX -- For all hotels/motels conducting business within Village limits, a 5% tax on all room rental receipts must be paid.

INFRASTRUCTURE -- Facilities that support the continuance and growth of a community. Examples include roads, water lines, sewers, public buildings and parks.

INTERGOVERNMENTAL REVENUE -- Revenue received from another government, such as the State of Illinois, or other political subdivisions, for a specified purpose.

INTRAGOVERNMENTAL SERVICE FUND -- Fund established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit.

INVESTMENTS -- Cash held in interest bearing accounts, securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations.

IRMA -- Intergovernmental Risk Management Agency, a consortium of seventy-six (76) municipalities and special taxing districts in the Chicago metropolitan area organized pursuant to an intergovernmental agreement to provide risk management services and self-insurance for general liability, workers compensation, property and casualty, theft, etc. to its members.

LEVY -- (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government.

LIQUOR LICENSES -- This fee is assessed to any business selling alcoholic beverages within Village limits. The fee is dependent on the type of business requesting the liquor license.

LONG TERM DEBT -- Debt with a maturity of more than one year after the date of issuance.

MAINTENANCE ACCOUNT EXPENSES -- It is typical that various Village owned equipment such as computers, copiers, vehicles, etc. may need repairs or normally scheduled maintenance throughout the year. Depending on the age and type of equipment, a service contract may be in effect or an hourly labor rate may apply. All service contracts and/or labor fees for equipment are charged to an appropriate maintenance account.

MANAGERS RECOMMENDATION (MGR REC) -- Abbreviation for "Manager's (or Administrator's) recommendation found in the "Proposed (or Adopted) Budget Detail" throughout the budget book. Column of numbers represent the Village Administrator's recommended funding levied to a particular account.

MODIFIED ACCRUAL BASIS -- Accounting method that recognizes an economic transaction or event as revenue in the operating statement when the revenues are both measurable and available to liquidate liabilities of the current period.

MOTOR VEHICLE LICENSES -- An owner of a motor vehicle must purchase an annual Village sticker to be affixed to the inside windshield. The cost of the sticker is dependent on the type of motor vehicle.

NET INCOME -- Proprietary fund excess of operating revenues, non-operating revenues, and operating transfers - in over operating expenses, non-operating expenses, and operating transfers-out.

OBJECT -- As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are personnel services, contractual services, commodities, capital outlay and other expenditure classifications.

OBJECTIVE -- Specific tasks to be accomplished in order to meet goals.

OPERATING BUDGET -- Appropriations for the day-to-day costs of delivering city services.

OPERATING EXPENSES -- Proprietary fund expenses which are directly related to the fund's primary service activities.

OPERATING IMPACT -- Costs of a capital project that will affect the day-to-day operating and maintenance costs of a municipality after it is completed. The impact includes such things as personnel, gas, electric utility bills, telephone expense, reproduction costs, postage, and vehicle maintenance.

OPERATING INCOME -- The excess of proprietary fund operating revenues over operating expenses.

OPERATING REVENUES -- Proprietary fund revenues which are directly related to the fund's primary service activities. They consist primarily of user charges for services.

OTHER VARIOUS EXPENSE ACCOUNTS -- There are many other expense accounts budgeted which are needed for the basic operations of the Village such as training, dues and subscriptions, office supplies, postage, printing, etc. The expenses budgeted and charged to these types of accounts are self-explanatory.

PENSION CONTRIBUTION EXPENSE -- This account is specific to both the Police and Fire departmental budgets within the General Fund. The amount budgeted is the actuarial amount calculated to be paid to each Pension Plan for the normal pension cost as well as to gradually fund the unfunded liabilities in each pension plan.

PENSION TRUST FUND -- A Trust Fund used to account for public employee retirement systems. Pension Trust Funds are accounted for in essentially the same manner as proprietary funds, but with an important expanded emphasis on required fund balance reserves.

PERFORMANCE INDICATORS -- Measurement of service levels to a specified target outcome level that is within the established budget amount.

PERSONAL PROPERTY REPLACEMENT TAX -- This tax is distributed by the State to municipalities based on tax levy information from 1976 which was the last year there was a personal property tax assessment.

PERSONNEL SERVICES -- Items of expenditures in the operating budget for salaries and wages paid for services performed by Village employees.

PREPARED FOOD AND BEVERAGE -- This tax of 1% on all prepared food and beverages was implemented by the Village and paid directly to the Village by all businesses selling prepared food and beverages within Village boundaries.

PROFESSIONAL SERVICES -- This covers payments to independent contractors (non-employee labor). Some professional services are further detailed out as legal fees, auditing services, etc.

PROPERTY TAXES -- Each year, the Village levies a specific dollar amount with Cook County. This levy is invoiced in two installments the following year to all property owners. This tax is extremely predictable, as the amount received is usually on target to the amount levied. In addition, the County automatically adds a three percent loss percentage to the levy to account for those property owners that do not pay their taxes on a timely basis.

REAL ESTATE TRANSFER TAX -- The Village collects $3 for each $1,000 of real estate sales within its boundaries. Certain real estate transactions are exempt, but most are subject to this tax paid by the Seller of the property.

RESERVE EXPENSE ACCOUNTS -- These accounts are for those potential unanticipated expenses that may occur throughout the year or for certain expenses that may go over budget. The reserve for IRMA deductibles accounts for the chargeback by IRMA for each $2,500 deductible per IRMA claim.

RESERVED FUND BALANCE OR EQUITY -- An account used to indicate that a portion of fund balance or equity is legally restricted and not available for appropriation.

RESOURCES -- Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers and beginning fund balances.

REVENUE -- Financial resources received from taxes, user charges and other levels of government.

REVENUES -- Increases in governmental fund type, net current assets, and residual equity transfers.

REVISED -- Contained in the "proposed budget detail summary printout found in each fund or department section. Reflects any revisions to the original adopted budget for the fiscal year.

SALARY AND OTHER PERSONNEL RELATED EXPENSES -- These expenses cover all full and part time employee labor. The salary accounts are budgeted for base pay only. Overtime, longevity, and employer-paid benefits such as employer social security expense, hospitalization insurance premiums, IMRF contributions (for non-sworn employees), and life insurance are budgeted separately under Personal Services in each department.

SALES TAX -- The Village automatically receives a 1% retailer’s occupation tax which is collected and distributed by the State of Illinois for all purchases at businesses within Village limits. In addition, the Village implemented an additional home rule sales tax of 1%. The home rule sales tax is assessed on all purchases except listed property (such as vehicles).

SELF INSURANCE/IRMA POOL CONTRIBUTION EXPENSE --This account is specific to the Finance department and Water Admin budget. Finance was chosen as a central department for the entire general fund. This account is for the estimated annual premium to be paid to IRMA. The two main factors that determine the annual premium are historical claims and revenue base. This account is split between the General and Water Funds in a way that reasonably reflects previous claims from each Fund.

SOURCE OF REVENUE -- Revenues classified according to their source or point of origin.

SPECIAL REVENUE FUND -- A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes.

STATE INCOME TAX -- All municipalities combined receive a fixed percentage allocation from the State of Illinois for all income tax paid by Illinois individuals and businesses. The total municipal amount distributed by the State is then allocated on a per capita basis to individual municipalities.

STATE SHARED REVENUE -- Includes the Village’s portion of state sales tax revenues, and state income tax receipts.

SUPPLEMENTAL REQUEST -- This is a request for funding to provide additional personnel, equipment and related expenses which enhance the service level of a program. Supplemental increases are directed at attaining Board goals or meeting increased service needs.

SWANCC -- Solid Waste Agency of Northern Cook County, a consortium of twenty-three (23) municipalities located in Northern Cook county and organized pursuant to an intergovernmental agreement for efficient and environmentally safe disposal of solid waste.

TAX LEVY -- The total amount to be raised by general property taxes for operating and debt service purposes specified in the Tax Levy Ordinance.

TAX LEVY ORDINANCE -- An ordinance by means of which taxes are levied.

TAX RATE -- The amount of tax levied for each $100 of assessed valuation.

TAX RATE LIMIT -- The maximum rate at which a government may levy a tax. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area.

TAXES -- Compulsory charges levied by a government for the purpose of financing services performed for the common public benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments.

TELECOMMUNICATIONS TAX -- This tax of 5% is assessed on all local, intra-state, and interstate telecommunications services which either originate or are received within Village boundaries.

TRANSFER -- Movement of resources between two funds. Example: An interfund transfer would include the transfer of operating resources from the General Fund to an Enterprise Fund.

TRUST FUNDS -- Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other governments, and/or other funds.

USER CHARGES OR FEES -- The payment of a fee for direct receipt of a public service by the party benefiting from the service.

admin budget\2007\glossary of terms