City of North Chicago City of NoBudgetr th Chicago Fiscal Year 2021 May 1, 2020 to April 30, 2021 Presented to: Finance Committee/City Council Presented on: April 06, 2020 Updated: June 1, 2020 June 15. 2020 Approved: July 6, 2020 Table of Contents INTRODUCTION GFOA Budget Award ............................................................................................................ 2 City Officials ......................................................................................................................... 3 Community Profile ................................................................................................................ 4 Letter of Transmittal/Budget Message ................................................................................ 14 Budget Calendar .................................................................................................................. 23 Organizational Chart ........................................................................................................... 24 Fund/Department Relationship............................................................................................ 25 FINANCIAL SUMMARIES Guidelines & Processes Budget ............................................................................................................................. 27 Revenues and Expenditure .............................................................................................. 28 Capital Asset .................................................................................................................... 29 Cash Management ........................................................................................................... 30 Procurement ..................................................................................................................... 31 Accounting and Financial Reporting ............................................................................... 34 Fund Balance ................................................................................................................... 35 Debt ................................................................................................................................. 36 Fund Structure ..................................................................................................................... 37 Fund Types and Basis of Budgeting ................................................................................... 38 All Funds Summary FY21 ............................................................................................... 41 All Funds Revenue and Expenditure Summary ............................................................... 43 All Funds Where Does the Money Come From? ............................................................................. 47 Where Does the Money Go?............................................................................................ 48 Property Tax and EAV vs. Tax Rate .............................................................................. 49 General Fund Where Does the Money Come From? ............................................................................. 50 Where Does the Money Go?............................................................................................ 51 Water, Sewer, & Refuse Fund Where Does the Money Come From? ........................................................................... 52 Where Does the Money Go?......................................................................................... 53 Capital Improvement Plan .................................................................................................. 54 PERSONNEL Overview ......................................................................................................................... 58 Historical Table FY14 - FY21 ....................................................................................... 59 i GENERAL FUND Overview .......................................................................................................................... 64 Revenues .......................................................................................................................... 65 Departments Office of the Mayor .......................................................................................................... 69 Legislative ....................................................................................................................... 75 City Clerk ........................................................................................................................ 77 Boards & Commissions .................................................................................................... 81 Administrative Services ................................................................................................... 84 Treasurer .......................................................................................................................... 88 Economic Development…………………………………………………………………98 Building Division Facilities Management Division Planning Division Police ............................................................................................................................... 108 Fire .................................................................................................................................. 114 Information Technology .................................................................................................. 124 Comptroller's Office ........................................................................................................ 128 Human Resources............................................................................................................ 135 Public Works ...................................................................................................................139 COVID-19 .......................................................................................................................145 ENTERPRISE FUND Overview ........................................................................................................................ 148 Revenue ........................................................................................................................... 150 Divisions Water ........................................................................................................................ 151 Sewer ......................................................................................................................... 155 Refuse ........................................................................................................................ 158 SPECIAL REVENUE FUNDS Overview ..................................................................................................................... 160 Motor Fuel Tax Fund (MFT) ....................................................................................... 163 Community Development Block Grant Fund (CDBG) ............................................... 165 Federal Forfeited Property Fund (DEA) ...................................................................... 167 E911 Emergency Fund ................................................................................................ 168 Seized Drug Money ..................................................................................................... 169 Sheridan Crossing - TIF II ........................................................................................... 170 ii Downtown Redevelopment – TIF I………………………………………………….171 Skokie Highway Redevelopment Fund - TIF II .......................................................... 172 Grant Place Operating Fund ........................................................................................ 173 Grant Place Capital Fund ............................................................................................ 174 DEBT SERVICE FUNDS Debt Service Fund - 2014A ...................................................................................................... 177 Debt Service Fund - 2007C ..................................................................................................... 179 Debt Service Fund - 2007A ...................................................................................................... 181 Debt Service Fund - 2014B ..................................................................................................... 183 INTERNAL SERVICE FUNDS Overview….............................................................................................................................. 185 Dental & Vision Fund .............................................................................................................. 186 Retiree Premium Fund ............................................................................................................. 187 COMPONENT UNIT (LIBRARY) Overview .................................................................................................................... 190 Revenue……………………………………………………………………………...191 Expenditures………………………………………………………………………....192 CAPITAL IMPROVEMENT PLAN CIP FY20 – FY22……………………………………………………………………194 GLOSSARY OF TERMS Terms ........................................................................................................................................ 284 Acronyms.................................................................................................................................