Village of Lincolnwood 2016-2017 Budget Village Board of Trustees Gerald C. Turry, President Barry Bass Ronald S. Cope Lawrence A. Elster Craig L. Klatzco Jesal B. Patel, Sr. Jennifer Spino Timothy C. Wiberg, Village Manager Robert J. Merkel, Finance Director This page intentionally left blank This page intentionally left blank TABLE OF CONTENTS BUDGET OVERVIEW FY2016-2017 Budget Overview ................................................................................................................... 1 BUDGET SUMMARY Budget Message ............................................................................................................................................ 3 Strategic Planning Report 2014-2016 ......................................................................................................... 12 Financial Policies ........................................................................................................................................ 21 Investment Policy........................................................................................................................................ 27 Budget Structure and Process ..................................................................................................................... 29 Total Budget Comparison ........................................................................................................................... 34 Fund Type Summary ................................................................................................................................... 37 Summary of Transfers ................................................................................................................................. 40 PERSONNEL SUMMARY Summary of Personnel Costs – All Funds .................................................................................................. 41 Staffing Schedule ........................................................................................................................................ 42 REVENUE SUMMARY Major Revenue Descriptions – All Funds ................................................................................................... 46 EXPENDITURE SUMMARY – ALL FUNDS Expenditure Analysis and Overview ........................................................................................................... 60 FUND EXPENDITURES SECTION General Fund President and Village Board ....................................................................................................................... 70 Village Clerk ............................................................................................................................................... 73 Village Manager’s Office ........................................................................................................................... 76 Finance Department .................................................................................................................................... 82 Legal Department ........................................................................................................................................ 87 Community Development ........................................................................................................................... 90 Information Technology ............................................................................................................................. 95 Engineering ................................................................................................................................................. 97 Police Department ....................................................................................................................................... 99 Fire Department ........................................................................................................................................ 107 Public Works Administration ................................................................................................................... 113 Vehicle Maintenance Division .................................................................................................................. 119 Building Maintenance Division ................................................................................................................ 122 Streets Maintenance Division ................................................................................................................... 125 Park and Recreation Department .............................................................................................................. 129 Other Funds Motor Fuel Tax ......................................................................................................................................... 175 Transportation Improvement Fund ........................................................................................................... 177 E 9-1-1 Program ........................................................................................................................................ 179 Northeast Industrial District TIF Fund ...................................................................................................... 181 Lincoln-Touhy TIF Fund .......................................................................................................................... 183 Devon-Lincoln TIF Fund .......................................................................................................................... 185 Debt Service Fund ..................................................................................................................................... 187 Property Enhancement Program and Green Initiatives for Tomorrow ..................................................... 189 ROW Bike Path Fund ............................................................................................................................... 191 Private Sewer Line Assistance Fund ......................................................................................................... 193 Lincoln Avenue Median Fund .................................................................................................................. 195 Water and Sewer Fund .............................................................................................................................. 197 Police Pension Fund .................................................................................................................................. 201 APPENDIX About the Village ...................................................................................................................................... A-1 Debt Administration ................................................................................................................................ A-14 Property Tax Information ....................................................................................................................... A-19 Glossary of Terms ................................................................................................................................... A-23 CAPITAL IMRPOVEMENT PROGRAM Introduction ............................................................................................................................................... C-1 Purpose of the Capital Improvement Program .......................................................................................... C-1 Capital Improvement Program Definition ................................................................................................ C-2 Capital Improvement Program Development ........................................................................................... C-3 Summary Tables ....................................................................................................................................... C-3 Evaluation Criteria .................................................................................................................................... C-4 Capital Improvement Program Project Detail ........................................................................................... C-5 Table: FY2017-2021 Capital Improvement Expenditures ........................................................................ C-7 General Fund Program Summary by Department ..................................................................................... C-8 Capital Improvement Detail Administration .......................................................................................................................................... C-9 Public Works ........................................................................................................................................... C-14 Parks and Recreation ............................................................................................................................... C-31 Public Works / TIF .................................................................................................................................. C-38 Water Fund.............................................................................................................................................. C-51 Table: FY2017-2021 Capital Vehicles/Equipment Program .................................................................. C-60 This page intentionally left blank VILLAGE OF LINCOLNWOOD