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Village of Bloomingdale, Illinois

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Village of Bloomingdale, Illinois VILLAGE OF BLOOMINGDALE, ILLINOIS Comprehensive Annual Financial Report For The Fiscal Year Ended April 30, 2018 “Growth with Pride” VILLAGE OF BLOOMINGDALE, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FICAL YEAR ENDED APRIL 30, 2018 Prepared by: Finance Department Gary L. Szott Finance Director/Treasurer Allen L. Altic Assistant Finance Director VILLAGE OF BLOOMINGDALE, ILLINOIS TABLE OF CONTENTS PAGE INTRODUCTORY SECTION List of Principal Officials ........................................................................................................................... i Organizational Chart ................................................................................................................................... ii Letter of Transmittal ............................................................................................................................ iii - ix GFOA Certificate of Achievement for Excellence in Financial Reporting ................................................ x FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT ......................................................................................... 1 - 3 MANAGEMENT’S DISCUSSION AND ANALYSIS ...................................................... MD&A 1 - 18 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position .......................................................................................................... 4 - 5 Statement of Activities ............................................................................................................... 6 - 7 Fund Financial Statements Balance Sheet – Governmental Funds…………………………………………………………8 - 9 Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities .................................................................................10 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ....................................................................................11 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities – Governmental Funds ....................................12 Statement of Net Position – Proprietary Funds...................................................................... 13 - 14 Statement of Revenues, Expenses and Changes Fund in Net Position – Proprietary Funds .........15 Statement of Cash Flows – Proprietary Funds ...............................................................................16 Statement of Fiduciary Net Position – Pension Trust Fund ...........................................................17 Statement of Changes in Fiduciary Net Position – Pension Trust Fund ........................................18 Notes to the Financial Statements ................................................................................................ 19 - 72 VILLAGE OF BLOOMINGDALE, ILLINOIS TABLE OF CONTENTS PAGE FINANCIAL SECTION – Continued REQUIRED SUPPLEMENTARY INFORMATION Schedule of Funding Progress and Employer Contributions Other Post-Employment Benefits Plan ..........................................................................................73 Schedule of Employer Contributions Illinois Municipal Retirement Fund ...............................................................................................74 Police Pension Fund .......................................................................................................................75 Schedule of Changes in the Employer’s Net Pension Liability Illinois Municipal Retirement Fund ...............................................................................................76 Police Pension Fund ............................................................................................................... 77 - 78 Schedule of Investment Returns Police Pension Fund .......................................................................................................................79 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual General Fund ..................................................................................................................................80 Home Rule Sales Tax – Special Revenue Fund.............................................................................81 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Combining Balance Sheet – Nonmajor Governmental Funds…………………………………….....82 Combining Statement of Revenues, Expenditures and Changes in Fund Balances…………………83 Nonmajor Governmental Funds Schedule of Revenues – Budget and Actual – General Fund ...................................................... 84 - 86 Schedule of Expenditures by Function – Budget and Actual – General Fund ............................ 87 - 88 Schedule of Detailed Expenditures – Budget and Actual – General Fund ................................ 89 - 122 Schedule of Revenues by Function – Budget and Actual – Home Rule Sales Tax Fund..................123 Schedule of Expenditures by Function – Budget and Actual – Home Rule Sales Tax Fund .. 124 - 125 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual East Lake Street TIF Redevelopment Fund .................................................................................126 Combining Balance Sheet – Nonmajor Special Revenue Funds .......................................................127 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Motor Fuel Tax – Special Revenue Fund ....................................................................................128 ILR Business District Tax – Special Revenue Fund ....................................................................129 Stratford Square Business District Tax – Special Revenue Fund ................................................130 Community Relations and Events – Special Revenue Fund ........................................................131 Schedule of Expenditures – Budget and Actual Community Relations and Events – Special Revenue Fund .............................................. 132 - 136 Combining Balance Sheet – Nonmajor Debt Service Funds .............................................................137 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Debt Service Funds .....................................................................................................138 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Westgate TIF Notes – Debt Service Fund ...................................................................................139 Lake and Rosedale TIF Note – Debt Service Fund .....................................................................140 2007A/2015 General Obligation and Refunding Bonds – Debt Service Fund ............................141 2007B General Obligation Bonds – Debt Service Fund ..............................................................142 VILLAGE OF BLOOMINGDALE, ILLINOIS TABLE OF CONTENTS PAGE FINANCIAL SECTION – Continued COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES – Continued Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Capital Equipment Replacement – Capital Projects Fund ...........................................................143 Combining Balance Sheet – Nonmajor Capital Projects Funds ........................................................144 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Capital Projects Funds ................................................................................................145 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Capital Equipment Replacement – Capital Projects Fund ...........................................................146 Westgate TIF Redevelopment Projects – Capital Projects Fund .................................................147 Springbrook TIF Redevelopment Project – Capital Projects Fund .............................................148 Lake and Rosedale TIF Redevelopment Project – Capital Projects Fund ...................................149 Schedule of Revenues, Expenses and Changes in Net Position – Budget and Actual Waterworks and Sewerage – Enterprise Fund .............................................................................150 Schedule of Operating Expenses by Department – Budget and Actual Waterworks and Sewerage – Enterprise Fund ................................................................... 151 - 162 Schedule of Revenues, Expenses and Changes in Net Position – Budget and Actual Golf Course Operations – Enterprise Fund ..................................................................................163 Schedule of Operating Expenses by Department – Budget and Actual Golf Course Operations – Enterprise Fund ........................................................................ 164 - 165 Schedule of Changes in Fiduciary Net Position – Budget and Actual Police Pension – Pension Trust Fund…………………………………………………….166 - 167 SUPPLEMENTAL SCHEDULES Schedule of Insurance in Force ..........................................................................................................168 Long-Term Debt Requirements General Obligation Bonds, Series 2007B ....................................................................................169 General Obligation Refunding Bonds, Series
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