vill age of glen carbon, il annual budget
TRANSCRIPT
VillAnn
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.....................hart ...............Structure ......
RVIEW e ..................ar ......................................w .................ons & Structurmmary & Des
UMMARY ry .................and Investmees & Expensesmptions & Treptions & Tren.....................g ..................ent ...............ts / Debt Man
ROVEMENTements Plan ..ect Summary ing Sources ..ect Detail FormExpendituresme Rule Saleapital Expend
ND l Fund Summevenues .......Department izen Center ..Developmenment ............Transfers .....ng Departme.....................ent ...............mmission ......
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.....................ents Balancess ...................nds ...............nds ...............................................................................nagement ....
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ary ..............................................................................nt .............................................................nt ................................................................................
Tabl
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........ ……..9
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.............. 16 s ............. 17 .............. 18 .............. 19 .............. 25 .............. 26 .............. 27 .............. 28 .............. 30
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.............. 55
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.............. 84
e of Publ
DEBT # 42 # 42 # 47
ENTE # 51 # 51 # 52 # 52 # 54
SPEC # 21 # 22 # 22 # 23 # 24 # 25 # 26 # 28 # 29 # 29 # 38 # 65 # 71 # 72 # 74 # 74 # 78
APPE Com Mun Char Purc Capi Budg
Conic Works ...... Street Depa PW Building Parks Depar
T SERVICE 0 – G.O. Bond1 – G.O. Bond5 – Alt Reven
ERPRISE FU0 – Water En5 – Water Ca0 – Sewer En5 – Sewer Ca0 – Refuse Co
IAL & OTH0 – Cemetery0 – Tourism F5 – Commun5 – Cottonwo2 – Tort & Lia0 – Motor Fu0 – Center Gr0 – Housing A0 – Social Sec1 – IMRF Fun0 – Route 1570 – Health Ins0 – Police Pe0 – DUI Fund3 – Federal P0 – Local Poli0 – Cemetery
ENDIX mmon Acronymnicipal Financrt of Accountschasing Policytal Asset Manget System O
ntent.....................artment .........g Maintenancrtment ..........
FUNDS d – 2011A Red – 2011B Renue G.O. Bond
UNDS nterprise Fundapital Fund ....terprise Fundpital Fund ....ollection Fund
HER FUNDSy Fund ...........Fund .............ity Events Fuood SSA Fundability Insuranuel Tax Fund ..rove Rd BusinAssistance Procurity / Medicnd ..................7 Business Disurance Fundnsion Fund. .. ....................
Police Escrow ice Escrow Fuy Trust Fund .
ms ................e Glossary ....s ...................y ....................nagement Pordinance ......
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efund Debt Fufund Debt Fud 2018 Fund .
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S ............................................nd .................d ....................nce Fund .............................ness Dist. Funogram ...........care Fund ...........................istrict Fund ...d ................................................................Fund ............
und ......................................
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und ...... 91 und ...... 93 ............ 95
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.......... 120 nd ...... 122 .......... 124 .......... 126 .......... 129 .......... 131 .......... 133 ........ ..135 .......... 137 .......... 139 .......... 141 .......... 143
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INTRODUCTION
PROPOSED BUDGET
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11/01/2019 Page 1
PROPOSED BUDGET
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PROPOSED BUDGET
Village of Glen Carbon
Organizational Chart
Residents
Mayor & Village Board
Village Administrator
Finance
Finance Clerks
Utility Clerks
Police
Lieutenants & Sergeants
Patrol Officers
Dispatch
Public Works
Streets
Water & Sewer Utility
Parks
Building Maintenance
Building & Zoning
Museum & Cabin
Code Enforcement
Administration
Senior Center
Human Resources
Village Clerk
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PROPOSED BUDGET
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11/01/2019 Page 4
PROPOSED BUDGET
BUDGET OVERVIEW
PROPOSED BUDGET
BUDGETMESSAGEIn preparing the proposed budget for FY 2020 the Village of Glen Carbon has numerous items to consider. This budget is in conjunction with the calendar year (January 1, 2020 ‐ December 31st, 2020). Over the past few years the Village has finished a number of studies and assessments of its infrastructure. Streets, sewer, water, storm drainage and parks have all been evaluated. The Village budget has centered on a 5‐Year Capital Improvement Plan to strategically address its needs. As a result we have made significant investments into capital during the past few years, and we anticipate continuing that trend in 2020. Some anticipated projects include:
The reconstruction of Old Troy Road is expected to be completed in early 2020. The project was paid for by bond proceeds that are supported by the “Non‐Home Rule Sales Tax” approved by voter referendum in November of 2016.
The Village will also be undertaking a pavement management program. The Village will continue to aggressively assess and reconstruct its street infrastructure, looking for additional funding options to continue our aggressive approach.
The Village is looking to apply for additional grants to fund the next phase of Schon Park.
The Village will also proceed to upgrade the Water system and continue to analyze long term
supply options.
The Village, like most municipalities in the State of Illinois, faces constraints from the State which is challenging its stream of intergovernmental revenue. The Village needs to continue working externally and internally to provide efficient and effective services in the face of elements outside its control. Yet even with those challenges, the General Fund is presented as a balanced budget. This is partly due to the continued growth in the region, and a sustained and stable retail and residential base.
This draft of the proposed budget will provide a footprint on where and how the Village will proceed in the future. I would like to thank all elected officials, staff and our residents for the foresight to proceed with these documents.
Respectfully Submitted,
Jamie Bowden, Village Administrator
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PROPOSED BUDGET
DATES * EVENT LOCATIONJuly Discussion / Review of Goals for Capital Planning All Committees
AugustProvide Departments with Budget Goals and the Templates for the Capital and Operating Budgets
September 6th Proposed Capital and Operating Budgets due to the Finance Department
Week of Sept 9th Village Administrator Review Meetings w/ Departments
Week of Sept 23rd
October 7th Review of a Draft of the Proposed BudgetFinance & Administration
Committee
Review Property Tax Levy & AbatementsFinance & Administration
Committee
* TBD * Proposed Budget ReviewFinance & Administration
Committee
November 8th Proposed Budget Distributed
November 12th Presentation of the Proposed Budget Village Board
Approval of a Property Tax Levy Estimate Village Board
Per the "Open Meetings Act", tax levy estimate must occur at least 20 days
prior to final adoption of the tax levy in order to determine if a Truth in Taxation
hearing is required.
November 15th
November 26th If Necessary : Public Hearing - Truth in Taxation Village Board
December 10th Property Tax Levy Adopted Village Board
Public Hearing - Budget Village Board
Budget Ordinance Adopted Village Board
* Dates Subject to Change
Mayor's Review Meetings w/ Departments
If Necessary - Publish notice of "Truth in Taxation" public hearing for November
26th. (Notice of public hearing must be published in paper 7-14 days before the
public hearing.)
Publish notice of public hearing for December 10, 2019 on tentative budget.
(Notice of public hearing must be published in paper at least 30 days before the
final approval of the budget.)
VILLAGE OF GLEN CARBON, IL
TAX LEVY & BUDGET CALENDAR
Tax Levy Year 2019 // Fiscal Year 2020
Within 6 business days after an IMRF employer approves a budget, a total
compensation package report must be published by the municipality (PA 97-
0609).
Within 30 days after adoption of budget, the Village must file a certified copy of
the budget with the County Clerk along with the Certificate of Publication for the
public hearing notice (from the newspaper).
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PROPOSED BUDGET
BudgetProcessThe proposed budget is presented to the Village Board for review, and public hearings are held to address priorities and the allocation of resources. The Village Board is required to adopt an annual municipal budget for the Village prior to January 1st. The budgets for the operating funds are prepared on the cash and expenditures basis. Revenues are budgeted in the year receipts are expected, and expenditures are budgeted in the year they are expected to be incurred.
Revenues are budgeted by sources. When forecasting revenues, the Director of Finance utilizes two approaches. For locally‐driven revenues (i.e. sales tax), trend and market analysis is utilized in the projections. For revenues distributed to the Village based on state‐wide collections (such as income tax, use tax, and motor fuel tax), the Village relies on per‐capita forecasts published by the Illinois Municipal League.
Projecting expenditures during the year involves a number of variables. The Director of Finance relies on input from staff and elected officials for both the operating and capital budgets. New programs, capital projects, and changes in staffing levels must be considered. Village partners such as engineers and insurance brokers are relied upon to provide guidance related to changes in their industries. In addition, labor contracts and changes to compensation structures must be considered.
For presentation and reporting purposes, expenditures are categorized in the following manner and account number groups:
Personnel Services (100) Utilities (200) Contractual Services (300) Supplies (400) Commodities (500)
Other Expenditures (600) Debt Service (700) Fixed Assets (800) Transfers (900)
For a full description of the Village’s chart of accounts, please see the appendix section.
Prior to October 1st each year the Director of Finance compiles all information needed for the preparation of the annual budget, and conducts fiscal analysis and projections for submission to the Finance and Administration Committee prior to final approval by the Village Board. The proposed operating and capital budget for the fiscal year commencing January 1st is prepared by department on an account basis. The legal level of control is by fund total. Expenditures may not exceed budgeted amounts at this level. Prior to January 1st the budget is legally enacted
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PROPOSED BUDGET
through the passage of an ordinance. Budget amendments that alter the total expenditures of any fund, or that occur between funds or departments, must be approved by the Village Board. Unused appropriations lapse at the end of the year.
In 2018 the village transitioned to a fiscal year that matches the calendar year. As a result, comparative information throughout the fund summaries and fund details include a footnote to explain variances. However, within the “Executive Summary” section all data has been annualized in prior years in order to provide valid comparable data analysis.
BudgetOverviewThe budget is presented in a manner to reflect a shift towards it being a comprehensive fiscal planning tool which includes a significant amount of information beyond revenues and expenses. The document is meant to serve as a communication tool and policy document in order to provide additional insight into the Village operations. Throughout the budget these efforts are on display through the use of data tables, charts and graphs, organization charts, descriptive narratives, and policy disclosures within the appendix section. The budget is divided into nine sections, based on the information within:
1. Introduction – includes a community profile, organization structure, and budget message from the Village Administrator.
2. Budget Overview – describes the budget process, and provides background into the Village’s accounting framework.
3. Executive Summary – provides narratives and analysis to compliment the figures within the budgeted revenues and expenses.
4. Capital Improvements Plan – a comprehensive presentation of the Village’s plans for capital spending during the next 5 years, for governmental and enterprise activities.
5. General Fund – an account of revenues and expenditures anticipated within the General Fund, which serves as the primary operational fund of the Village.
6. Debt Service Funds – displays all funds which account for the long‐term debt obligations of the Village.
7. Enterprise Funds – displays the activity of the Village’s three enterprise funds (Water, Sewer, and Refuse), which are user‐fee based operations.
8. Special & Other Funds – accounts for all funds which are accounted for separately from
other funds, due to the nature of the activities. 9. Appendix – includes supporting information and fiscal policies.
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PROPOSED BUDGET
The following table provides a comparison for all funds by type:
Fund TypeBudgeted Revenues
Budgeted Expenses Variance
General Fund 8,483,259$ 8,445,124$ 38,135$ Capital Projects 1,410,495 2,674,000 (1,263,505)
Debt Service Funds 1,118,564 1,886,586 (768,022)
Special Revenue Funds 2,041,865 2,459,375 (417,510)
Enterprise Funds 9,859,750 12,654,761 (2,795,011)
Other Fund Types 2,053,245 1,579,450 473,795
TOTAL 24,967,178$ 29,699,296$ (4,732,118)$
The General Fund of the proposed budget is presented as a balanced budget, with revenues exceeding expenditures by $38,135. As the primary operations fund of the Village, where the majority of personnel and daily operational costs are accounted for, a balanced budget in the General Fund is critical to the financial health of the Village.
The use of cash reserves have been budgeted in two areas, which creates the appearance of an overall budget deficit during FY 2020:
$3.1 million in cash reserves are budgeted for use towards capital projects. This includes the remaining proceeds from a 2018 bond issuance.
The village is anticipating a significant increase in the cost of water, which impacts the enterprise funds. The increase is expected to be short‐term, yet may encompass the majority of the fiscal year.
Additional detail is provided within the “Executive Summary” section of the budget.
FundDescriptionsandStructureThe Village of Glen Carbon utilizes a fund accounting system. In such a system the emphasis is placed on accountability rather than profitability, as typically seen in the private sector. Funds can be created for various reasons. For instance, certain revenues are required to be accounted for separately based on state law (i.e. MFT Fund). Special revenue funds may be created in order to account for resources reserved for a specific purpose (i.e. Tourism Fund). All funds are
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PROPOSED BUDGET
appropriated via an adopted budget ordinance. The following summarizes each of the funds utilized by the Village.
GeneralFund(110)The General Fund is the primary operating fund of the Village. It accounts for all general government activities not accounted for in other funds. A majority of department operations such as personnel costs, contractual obligations, and supplies are accounted for within the General Fund. This includes the police department, administration, and building and zoning.
CemeteryFunds(210&780)Activity related to the operations of the village cemetery is accounted for within Fund #210 and #780. Examples include interment, grounds maintenance, and perpetual care.
TourismFund(220)Accounts for revenues derived from the Hotel/Motel Tax. Expenses in this fund are used to pay for various items used to promote and market the Village. Examples include ad placement in various publications and the Village website.
CommunityEventsFund(225)A special revenue fund created to account for the expenses and revenues for the Village’s community events, specifically Homecoming and Glen Fest.
CottonwoodFiveSSAFund(235)A special revenue fund created to account for the expenses and revenues for a special service area created in 2019. The establishment of the Special Service Area was authorized by property owners within a defined geographical area in order to finance infrastructure improvements through the property tax process.
Tort&LiabilityInsuranceFund(242)This fund accounts for the Village’s liability insurance as well as the property and casualty insurance. Revenues in this fund are primarily from local property taxes.
MotorFuelTaxFund(250)The Motor Fuel Tax (MFT) program is administered by the State of Illinois. The Village receives a per capita share of the revenue on a monthly basis. The Village’s MFT revenue is required to be accounted for in a separate fund per state statute, and is restricted towards expenditures related to road maintenance.
CenterGroveBusinessDistrict(260)Accounts for activity within a Special Business District related to the construction of a major retailer. This district imposes an additional 1% sales tax to help fund the development, which is tied to a bond payment and Economic Incentive Agreement.
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PROPOSED BUDGET
CapitalExpendituresFund(270)The fund accounts for street and road capital expenditures, drainage projects, and equipment purchases. Revenues in this fund include a portion of receipts from the Telecommunication Tax, Grants, and excess funds of the General Fund per the Village’s Fund Balance Reserves Policy.
Non‐HomeRuleSalesTaxFund(275)The fund reflects the accounting for all activity related to a voter‐authorized sales tax via referendum in November of 2016. This new source of revenue for the village is to be utilized towards public infrastructure improvements. A bond supported by the new tax is anticipated to be completed near the beginning of the fiscal year.
HousingAssistanceProgram(280)A special revenue fund which accounts for activity related to the program, in accordance with a prior Village policy.
SocialSecurity/MedicareFund(290)This fund accounts for the Village’s portion of Social Security and Medicare taxes, and is supported by local property tax revenue.
IMRFFund(291)The Illinois Municipal Retirement Fund (IMRF) is a pension program for non‐sworn personnel who are employed more than 1,000 hours per year. The IMRF Fund accounts for the activity surrounding the Village’s portion of the IMRF contribution. Revenues are provided by local property tax revenue.
ParksCapitalExpendituresFund(310)The fund accounts for capital projects related to Parks within the Village. Revenues in this fund include a portion of receipts from the Telecommunication Tax as well as grants.
Route157BusinessDistrict(380)The fund accounts for activity within a special business district along Route 157. An additional sales tax applies to retail transactions within the district, and is reserved for future development.
GOBond–2011ARefunding(420)General Obligation Bond fund related to previously completed capital projects. Property Taxes support repayment of the bond. The Final payment is expected during Fiscal Year 2022‐2023.
GOBond–2011BRefunding2002(421)General Obligation Bond fund related to previously completed capital projects. Transfers from the Water and Sewer Enterprise Funds support repayment of the bond. The final payment is expected during Fiscal Year 2021‐2022.
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PROPOSED BUDGET
AltRevenueBond–Series2018(475)Fund dedicated to the accounting for a $6.7 million General Obligation / Alt Revenue bond issuance. Proceeds are utilized towards public infrastructure improvements, and supported by a 0.25% Non‐Home Rule Sales Tax authorized by voter referendum.
WaterFund(510)An enterprise fund dedicated to the accounting for the Village’s water operations. An intergovernmental agreement allows the Village to purchase water from another municipality. The Village is responsible for the infrastructure maintenance within the Village limits. The Village administers billing and collections of customers within Glen Carbon.
WaterCapital(515)The fund revenues, primarily comprised of connection fees and service charges, are used to reimburse the Water Fund for capital expenditures.
SewerFund(520)This accounts for all expenses related to the Village’s sewer department operations such as personnel costs, contractual obligations, and supplies. The Village administers billing and collections of customers within Glen Carbon.
SewerCapital(525)The fund revenues, primarily comprised of connection fees and service charges, are used to reimburse the Sewer Fund for capital expenditures.
RefuseFund(540)Accounts for all activity related to the Village’s Trash and Recycling services. The Village provides the service to residents via contract with a third party. Customer rates are approved by the Village Board via Ordinance.
HealthInsuranceFund(650)Accounts for health insurance related activity such as the Village’s wellness program.
PolicePensionFund(710)A fiduciary fund, dedicated to the accounting of the Village’s police pension trust for qualified uniformed police personnel. Fund oversight is the responsibility of an independent Police Pension Board, whose members are appointed by the Mayor.
DUIFund(720)Fund houses money received by the Village related to police department activity and DUI fines. Funds are limited to equipment that supports police operations.
PoliceEscrowFunds(730&740)Accounts for money seized by the police department through the normal course of operations, and fall under the Federal guidelines. Funds can be used towards police related equipment.
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PROPOSED BUDGET
The following table summarizes the revenues and expenditures of the Village’s funds. For budgeting purposes, if a fund’s revenues or expenditures are equal to or greater than 10% of the budget totals it is observed as a “major fund”.
FUND NAME FUND TYPEMAJOR FUND?
BUDGETED REVENUES % OF BUDGET
BUDGETED EXPENSES % OF BUDGET
General Fund General Fund Yes 8,483,259 34.0% 8,445,124 28.4%Cemetery Fund Special Revenue No 5,200 0.0% 5,000 0.0%Tourism Fund Special Revenue No 88,000 0.4% 97,000 0.3%Community Events Fund Special Revenue No 35,325 0.1% 42,250 0.1%Tort & Liability Insurance Fund Special Revenue No 261,500 1.0% 170,000 0.6%Motor Fuel Tax Special Revenue No 490,400 2.0% 823,900 2.8%Center Grove Business Dist Special Revenue No 400,000 1.6% 400,000 1.3%Capital Improvements Fund Capital Expenditure No 278,426 1.1% 1,644,000 5.5%Non‐Home Rule Sales Tax Fund Capital Expenditure No 970,769 3.9% 915,000 3.1%Housing Asst Program Special Revenue No 2,250 0.0% ‐ 0.0%Social Security / Medicare Special Revenue No 282,120 1.1% 344,525 1.2%IMRF Fund Special Revenue No 270,400 1.1% 324,200 1.1%Parks Capital Improvements Capital Expenditure No 161,300 0.6% 115,000 0.4%RTE 157 Business Dist Special Revenue No 23,800 0.1% 98,000 0.3%Cottonwood SSA Fund Special Revenue No 179,600 0.7% 154,500 0.5%GO Bond ‐ 2011A Refunding Debt Service No 480,064 1.9% 490,475 1.7%GO Bond ‐ 2011B Ref 2002 Debt Service No 121,500 0.5% 112,563 0.4%Alt Revenue Bond ‐Series 2018 Debt Service No 517,000 2.1% 1,283,548 4.3%Water Fund Enterprise Fund Yes 4,043,600 16.2% 3,944,349 13.3%Water Capital Fund Enterprise Fund No 237,200 1.0% 818,600 2.8%Sewer Fund Enterprise Fund Yes 4,541,500 18.2% 5,004,617 16.9%Sewer Capital Fund Enterprise Fund No 224,000 0.9% 2,077,000 7.0%Refuse Collection Enterprise Fund No 813,450 3.3% 810,195 2.7%Health Insurance Fund Internal Service No 1,189,200 4.8% 1,198,500 4.0%Police Pension Fiduciary Fund No 864,000 3.5% 380,750 1.3%DUI Fund Special Revenue No 3,050 0.0% ‐ 0.0%Federal Police Escrow Special Revenue No 100 0.0% ‐ 0.0%Local Police Escrow Special Revenue No 120 0.0% ‐ 0.0%Cemetery Trust Permanent No 45 0.0% 200 0.0%
TOTALS 24,967,178$ 100.0% 29,699,296$ 100.0%
11/01/2019 Page 13
PROPOSED BUDGET
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11/01/2019 Page 14
PROPOSED BUDGET
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11/01/2019 Page 15
PROPOSED BUDGET
EXECUTIVE SUMMARY
PROPOSED BUDGET
BUDGETFYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
Revenues and Other Sources:Taxes 3,904,228$ 3,797,578$ 3,903,551$ 2,925,942$ 2,958,481$ 3,029,284$ Licenses and Permits 457,937 406,816 270,640 413,400 320,959 329,400 Intergovernmental Revenue 7,162,114 7,427,176 5,217,072 7,885,751 8,142,491 8,276,254 Fines & Forfeitures 55,457 37,526 27,468 46,300 46,443 43,500 User Charges 5,617,882 5,672,180 3,964,736 5,810,400 5,654,463 5,701,350
Other Revenues 1,106,602 1,299,562 309,539 2,687,580 983,650 781,490 Other Financing Sources 61,156 27,619 7,041,960 ‐ 4,100 ‐ Interfund Transfers 2,480,883 4,130,841 6,087,280 8,483,282 7,726,034 6,805,900 Total 20,846,259 22,799,298 26,822,246 28,252,655 25,836,621 24,967,178
Expenditures and Other Uses:Personnel 6,040,413 6,483,058 4,636,177 7,268,421 7,289,172 8,027,230 Utilities 305,422 296,138 179,813 288,025 256,351 290,050 Contractual Services 4,630,439 5,019,520 3,511,498 5,817,998 5,567,270 6,629,057 Supplies 508,346 498,865 296,548 550,912 488,497 523,961 Special Commodities 95,641 67,608 39,824 166,400 111,617 166,400 Other Expenditures 127,032 311,828 167,206 254,075 112,322 137,475
Debt Service 2,088,088 2,778,799 2,097,279 2,489,093 2,417,409 2,453,623 Fixed Assets 2,259,925 1,194,405 4,780,048 8,855,730 5,767,361 4,665,600 Transfers Out 2,768,645 3,701,645 5,908,085 8,219,841 7,564,902 6,805,900 Total 18,823,951$ 20,351,866$ 21,616,478$ 33,910,495$ 29,574,901$ 29,699,296$
NOTE: Charts do not include Transfers.
FISCAL YEAR 2020VILLAGE OF GLEN CARBON, IL
OVERALL BUDGET SUMMARY
CURRENT ‐ FY 2019ACTUAL
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
Taxes17%
Intergovernmental Revenue46%
User Charges31%
Other6%
Revenues and Other Sources:
Personnel35% Contractual
Services29%
Debt Service11%
Fixed Assets20%Supplies
3%
Other2%
Expenditures and Other Uses:
11/01/2019 Page 16
PROPOSED BUDGET
Fund # Fund Name
Estimated Beginning Balance
01/01/2020
(+) Revenues & Other Sources
(‐) Expenditures & Other Uses
Net Change Projected
Ending Balance 12/31/2020
110 General Fund 5,329,068$ 8,483,259$ (8,445,124)$ 38,135$ 5,367,203$ 210 Cemetery Fund 91,645 5,200 (5,000) 200 91,845
220 Tourism Fund 328,515 88,000 (97,000) (9,000) 319,515
225 Community Events Fund 39,249 35,325 (42,250) (6,925) 32,324
235 Cottonwood SSA Fund ‐ 179,600 (154,500) 25,100 25,100
242 Tort & Liability Insurance Fund 302,720 261,500 (170,000) 91,500 394,220
250 Motor Fuel Tax Fund 620,519 490,400 (823,900) (333,500) 287,019
260 Center Grove Business Dist Fund 1,143,217 400,000 (400,000) ‐ 1,143,217
270 Capital Expenditures Fund 1,744,664 278,426 (1,644,000) (1,365,574) 379,090
275 Non‐Home Rule Sales Tax Fund 769,596 970,769 (915,000) 55,769 825,365
280 Housing Asst Program Fund 31,221 2,250 ‐ 2,250 33,471
290 Social Security / Medicare Fund 147,343 282,120 (344,525) (62,405) 84,938
291 IMRF Fund 159,394 270,400 (324,200) (53,800) 105,594
310 Parks Capital Expenditures Fund 390,531 161,300 (115,000) 46,300 436,831
380 RTE 157 Business District Fund 76,769 23,800 (98,000) (74,200) 2,569
420 GO Bond ‐ 2011A Refunding Fund 465,508 480,064 (490,475) (10,411) 455,097
421 GO Bond ‐ 2011B Ref 2002 Fund 184,329 121,500 (112,563) 8,937 193,266
475 Alt Revenue Bond ‐ Series 2018 1,144,231 517,000 (1,283,548) (766,548) 377,683
510 Water Fund 49,480 4,043,600 (3,944,349) 99,251 148,731
515 Water Capital Fund 1,069,163 237,200 (818,600) (581,400) 487,763
520 Sewer Fund 1,984,006 4,541,500 (5,004,617) (463,117) 1,520,889
525 Sewer Capital Fund 3,093,941 224,000 (2,077,000) (1,853,000) 1,240,941
540 Refuse Collection Fund 51,187 813,450 (810,195) 3,255 54,442
650 Health Insurance Fund 72,467 1,189,200 (1,198,500) (9,300) 63,167
710 Police Pension Fund 8,018,417 864,000 (380,750) 483,250 8,501,667
720 DUI Fund 3,802 3,050 ‐ 3,050 6,852
730 Federal Police Escrow Fund 6,152 100 ‐ 100 6,252
740 Local Police Escrow Fund 7,895 120 ‐ 120 8,015
780 Cemetery Trust Fund 2,865 45 (200) (155) 2,710
27,327,894$ 24,967,178$ (29,699,296)$ (4,732,118)$ 22,595,776$
CASH & INVESTMENTSPROJECTED CHANGES IN BALANCES
Village of Glen Carbon, ILFiscal Year 2020
11/01/2019 Page 17
PROPOSED BUDGET
ACCOUNT NAME BUDGET % of TotalSALES TAX 4,110,000$ 16.5%PROPERTY TAXES 2,947,284 11.8%SEWER SERVICE 2,400,000 9.6%WATER SALES 1,800,000 7.2%INCOME TAX 1,350,000 5.4%GARBAGE SERVICE 812,350 3.3%NON‐HOME RULE SALES TAX 560,000 2.2%MOTOR FUEL TAX 483,200 1.9%BUSINESS DISTRICT SALES TAX 422,000 1.7%LOCAL USE SALES TAX 405,000 1.6%Total of All Other Revenues 9,677,344 38.8%TOTAL 24,967,178$ 100.0%
ACCOUNT NAME BUDGET % of TotalSALARIES 4,941,000$ 16.6%WATER PURCHASES 1,726,000 5.8%SEWER UTILITY SYSTEM 1,490,000 5.0%HEALTH INSURANCE 1,363,800 4.6%PRINCIPAL PAYMENT 1,230,886 4.1%STREETS 1,130,000 3.8%SEWER TREATMENT / TRANSMISSION 900,000 3.0%ENGINEERING SERVICES 883,500 3.0%CENTER GROVE RD REBATE 850,000 2.9%GARBAGE DISPOSAL 795,245 2.7%Total of All Other Expenses 14,388,865 48.5%TOTAL 29,699,296$ 100.0%
NOTE: Transfers and Capital Financing Revenue excluded from "Top 10" status.
PROJECTED TOP 10 REVENUES AND EXPENSESFiscal Year 2020
REVENUES
EXPENSES
11/01/2019 Page 18
PROPOSED BUDGET
Revenue Assumptions & Trends The Village of Glen Carbon has a strong and diverse revenue portfolio, due to a solid balance of residential and commercial property. As with most local governments, the Village relies on tax revenues to support a significant portion of operational and capital expenditures for governmental activities. The operations for enterprise (or business-like) activities (such as the water fund and sewer fund) are primarily supported by user fees.
Governmental Activities The Village uses a conservative approach towards forecasting revenues. Some revenues such as property tax are easier to forecast, due to the role the Village has in establishing the property
tax levy. However, many revenues are affected by variables outside of the Village’s control and thus can be more difficult to forecast. These include intergovernmental revenues such as Income Tax and Telecommunications Tax. For these types of revenues, the Village depends on the per-capita forecasts of the Illinois Municipal League (IML). Some revenues – such as sales tax – are based on local consumer retail activity. Forecasts for sales tax are based on a combination of trend activity and other factors such as
anticipated retail permit activity and changes in sales-tax related debt.
Property Tax Levy The Village levies a property tax to support a wide array of services which include police protection, street maintenance, and general obligation bonds for infrastructure improvements. The levy-setting process coincides with the budget process, as both the tax levy ordinance and budget ordinance are adopted in December. The “Tax Year 2019” tax levy will be received by the village during Fiscal Year 2020.
As the following two charts display, the village’s levy and tax rate has been quite consistent during the past 10 years. The primary reason for the levy increase since 2009 has been pension
Property Taxes 19%
Intergovernmental
Revenue 22%
Sales Tax 54%
Permits, Licenses &
Fees 5%
General Fund Revenues
11/01/2019 Page 19
PROPOSED BUDGET
obligations. While the anticipated levy for 2019 is $321,101 higher than 10 years ago, the anticipated rate is lower now due to increasing property valuation within the village limits. The official tax rate will be known in the spring of 2020. Based on the anticipated levy and early valuation reports, the village estimates a slight rate increase.
$2,650,549
$2,971,650
$2,200,000
$2,300,000
$2,400,000
$2,500,000
$2,600,000
$2,700,000
$2,800,000
$2,900,000
$3,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019(est)
Village's Property Tax Levy
0.8411 0.7609
0.0000
0.2000
0.4000
0.6000
0.8000
1.0000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019(est)
Village's Property Tax Rate
11/01/2019 Page 20
PROPOSED BUDGET
SalesTaxSales tax revenue is generated from retail activity within the Village, and used to support daily operations within the General Fund. The State of Illinois manages the sales tax program by collecting from businesses and distributing to municipalities on a monthly basis. The 6.85% rate charged within a majority of the Village includes a 1% component for the Village. Since the rate is unchanged, sales tax collections remain one of the best metrics for measuring the local economy. Retail remains on a strong trend upwards in recent years. Receipts in 2020 are budgeted at a 2.5% increase compared to the estimated collections in 2019. Compared to 2011 the budgeted receipts for the Fiscal Year 2020 are approximately 79% higher.
In addition to the 1% municipal portion accounted for within the General Fund, the Village receives two other forms of sales tax:
A 1% Business District Tax is applied to transactions within two separate geographic areas within the Village. However, they do not support governmental operations and therefore are not included in the trend graph above. See the “Business Districts / Sales Tax Rebates” section of the Executive Summary for additional details.
The voters of Glen Carbon authorized a 0.25% Non‐Home Rule Sales Tax in November of 2016. A bond was issued against the future revenues in May 2018 for use towards public infrastructure improvements in accordance with the voter referendum. Anticipated proceeds are not included in the above graph.
$2,296,549
$4,110,000
$‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2011 2012 2013 2014 2015 2016 2017 2018 2019(est)
2020(budget)
1% Municipal Sales Tax
11/01/2019 Page 21
PROPOSED BUDGET
State Income Tax State Income Tax is an example a tax collected and distributed to municipalities in the State of Illinois on a “per capita” basis. For example if a municipality’s population represents 1% of the
state-wide population, they receive 1% of the amount of tax made available for distribution. There remains a certain amount of volatility and unknowns as to State Income Tax distributions to municipalities in Illinois. Despite these long-term concerns as to the availability of this revenue source, there are not any
known plans for changes from the State Legislature to occur during the next fiscal year. As a result, the Village has elected to budget for receipts as usual by using the projections provided by the Illinois Municipal League.
Motor Fuel Tax The Village receives “Motor Fuel Tax” (MFT) revenue on a monthly basis from the State of Illinois. The source of the funds is from the State’s “Local Government Distributive Fund”. The Village utilizes projections from the Illinois Municipal League for budget projections. MFT funds are collected by the Illinois Department of Revenue from across the state and then allocated to municipalities on a per-capita basis. The receipts are restricted to road improvements, and accounted for within its own fund (#250). Typical uses are for supplies such as salt for snow removal, patch mixes for pothole repair, and contracts to vendors for street overlay projects. Due in part to a state tax increase that went into effect in 2019 the village is anticipating a significant increase in collections during FY 2010.
$1,063,340
$1,350,000
$0.00
$500,000.00
$1,000,000.00
$1,500,000.00
2016 2017 2018 2019 (est) 2020(budget)
State Income Tax
$313,504
$483,200
$-
$100,000
$200,000
$300,000
$400,000
$500,000
2016 2017 2018 2019 (est) 2020(budget)
Motor Fuel Tax
11/01/2019 Page 22
PROPOSED BUDGET
State Use Tax As a form of sales tax, the local share of the State of Illinois Use Tax is also allocated from the State’s “Local Government Distributive Fund”. The tax applies to out of state retailers who make sales of tangible personal property to purchasers in Illinois and to individual Illinois purchasers. The tax has realized strong year-to-year growth recently, growing from $19.26 per capita in 2015 to a projected $32.75 per capita in 2020.
The growth can in part be attributed to a continuing growth in on-line sales and the increased cooperation by corporations within Illinois reporting the tax, particularly in response to the 2018 Supreme Court ruling of South Dakota v. Wayfair. According to projections from the Illinois Municipal League, the anticipated increase in State Use Tax revenue for the Village as a result of the court’s ruling will be approximately $30,000.
$281,800
$405,000
$-
$100,000
$200,000
$300,000
$400,000
$500,000
2016 2017 2018 2019 (est) 2020 (budget)
State Use Tax
11/01/2019 Page 23
PROPOSED BUDGET
Enterprise Activities Enterprise activities, also referred to as “Business-Type” or “Proprietary Funds”, are activities managed by the Village of Glen Carbon that function similar to a business in the private sector. Operations include water service, sewer (waste-water) service, and refuse (trash) collection. The village does not own nor operate either a water treatment plant or a wastewater treatment plant. However, the village does own and maintain water distribution and sewer / wastewater collection systems. The village has intergovernmental agreements with other entities to purchase water for distribution to residents and businesses within Glen Carbon, as well as transmit collected wastewater for treatment. These operations are supported by user fees as opposed to taxes. Due to the nature of operations and how they are supported, all enterprise activity is accounted for and managed separately from governmental activities.
User Fees The Village Board establishes user fees via ordinance. User fees for both services have realized incremental increases over time due minor rate increases annually (most recently in May 2017). Customer counts and gallons billed have remained consistent.
User fees for refuse service are also established by ordinance, based on contracted service with a private sector company. Additional operational costs are administrative in nature.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2016 2017 2018 2019 (est) 2020 (budget)
User Fees
Water Revenue Sewer Revenue
11/01/2019 Page 24
PROPOSED BUDGET
Fixed Assets 20% Personnel
35%
Contractual Services
29%
Debt Service 11%
Other Expenses
5%
Expenses as a % of Budget (non-transfers)
$1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 $8.0 $9.0
$10.0
FYE 2017 FYE 4/30/18 FYE12/31/18
2019 (est) 2020(budget)
Mill
ions
Major Expenditures Trend
Personnel Contractual Fixed Assets
Expense Assumptions & Trends The overall Village summary shows that total projected budget expenditures will be approximately $29.7 million. When analyzing the village’s expenditures it’s important to differentiate between operating expenses, capital expenses, and transfers. Operating expenses are every-day expenses for personnel, supplies, and contractual services. Capital is related to infrastructure and equipment replacement. The Village has consciously increased the capital budget to address public infrastructure and equipment needs, including a $6.7 million bond issuance in May 2018. Please see the “Capital Improvements Plan” section of the budget for detailed information about the Village’s 5-Year plan for capital programs and specific projects.
Beyond capital spending (fixed assets), personnel expenditures are the primary expense for the Village of Glen Carbon. They account for 35% of total expenditures (non-transfers). Variables such as negotiated pay raises and contribution rates for pensions are known in advance. One of the most volatile variables in forecasting personnel expenses can be health insurance. Please see further within this section for additional information regarding the Village’s personnel expenditures.
Contractual Services are provided to the Village for a number of items. These include intergovernmental agreements for water & wastewater service. Other examples include professional services such as engineering, auditing, legal consultation, and economic development agreements.
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PROPOSED BUDGET
Inter-fund transfers within the Village budget can be necessary for numerous reasons. These can include internal village policy or external accounting rules pertaining to the accounting of special revenues. The following table outlines budgeted transfers for the upcoming fiscal year:
ORIGINATING FUND TRANSFER TO TRANSFER AMOUNT
JUSTIFICATION
General Fund Housing Assistance Fund 1,800 A General Fund Police Pension Fund 470,000 B General Fund Health Insurance Fund 1,142,000 C Capital Expenditures Fund Cottonwood SSA Fund 75,000 F Cottonwood SSA Fund Capital Expenditures Fund 4,500 G Motor Fuel Tax Fund General Fund 150,000 D Water Fund GO Bond 2011B Fund 60,000 H Water Fund Water Capital Fund 84,000 E Sewer Fund Water Fund 1,000,000 F Sewer Fund GO Bond 2011B Fund 60,000 H Sewer Fund Sewer Capital Fund 63,000 E Sewer Capital Fund Sewer Fund 2,077,000 I Water Capital Fund Water Fund 818,600 I Alt Revenue GO Bond 2018 Fund Non-Home Rule Sales Tax Fund 800,000 J
A – In accordance with adopted Village Policy. B – Municipal contributions to the Police Pension Fund. C – General Fund contribution towards Employee Health Insurance. D - To reimburse MFT expenses as authorized by the IL Dept of Transportation. E – To reserve current revenues for future capital projects, per village ordinance. F – Interfund Loan. G – Interfund Loan Repayment H - For repayment of long-term debt from current revenues. I – To utilize cash reserves towards capital projects. J – To reimburse capital expenditures from bond proceeds.
Personnel As with most organizations, personnel expenses are the primary operating expense for the Village. Staffing levels and base salaries are based on approval by the Village Board, based in part by contract negotiation with three labor unions that represent nearly two-thirds of all Village employees. Contracts for all three expire on 4/30/20. These include:
• Local 9189 – United Steel Workers • Policemen’s Benevolent Protective Association • Illinois Fraternal Order of Police
11/01/2019 Page 26
PROPOSED BUDGET
For FY 2020 the village has budgeted for 82.0 full time equivalents (FTE’s). While the overall number is essentially the same, the personnel budget represents a shift from several part‐time positions to full time positions. Proposed additions for the new fiscal year include the additions of an operations assistant and additional dispatcher for the police department, an additional laborer in the Parks Department, and the changing of an administrative coordinator position from part‐time to full time status.
The following table depicts the full time equivalents (FTE’s) employed by the Village in recent years, along with proposed staffing levels in FY 2020. Part time and seasonal employees are included, each counted as 0.5 FTE regardless of estimated hours to work.
Department FT PT FTE FT PT FTE FT PT FTE FT PT FTEAdministration 3.0 12.0 9.0 3.0 14.0 10.0 3.0 13.0 9.5 3.0 13.0 9.5Building & Zoning 5.0 1.0 5.5 5.0 1.0 5.5 5.0 1.0 5.5 6.0 0.0 6.0Finance 3.0 0.0 3.0 5.0 0.0 5.0 5.0 0.0 5.0 5.0 0.0 5.0Village Clerk 4.0 0.0 4.0 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Police 31.0 5.0 33.5 33.0 4.0 35.0 34.0 4.0 36.0 36.0 0.0 36.0Public Works 18.0 9.0 22.5 19.0 9.0 23.5 21.0 9.0 25.5 22.0 7.0 25.5FTE Totals 64.0 27.0 77.5 65.0 28.0 79.0 68.0 27.0 81.5 72.0 20.0 82.0
2020 (Budgeted)
Full Time Equivalents (FTE's)
2017 2018 2019
Personnel expenditures are displayed throughout the budget due to the sources utilized to support personnel expenses. These include:
General Fund – salary, overtime, workers compensation, and miscellaneous expenses. IMRF Fund – expenses related to the retirement benefits of civilian employees. Police Pension Fund – expenses related to the retirement benefits of sworn officers. Social Security / Medicare Fund – expenses related to payroll taxes. Water & Sewer Funds – personnel expense allocations based upon the percentage of
time selected employees are tasked with enterprise activities.
CapitalSpendingThe “Capital Improvements Plan” (CIP) section of the budget details the Village’s approach towards capital planning. The five‐year plan outlined within provides detailed information of projects and programs budgeted during FY 2020 and beyond.
11/01/2019 Page 27
PROPOSED BUDGET
As can be seen in the CIP the Village utilizes diverse resources for funding of the capital plan, including cash reserves and debt financing. A $6.7 million bond issuance was completed in May 2018, supported by the “Non-Home Rule Sales Tax” authorized by Glen Carbon voters in November of 2016. Proceeds are required for utilization towards public infrastructure improvements. The last usage of the proceeds is anticipated during FY 2020.
The following table summarizes the plan by major asset category. Please see the Capital Improvements Plan section for detail.
2020 2021 2022 2023 2024 5 Year TotalEquipment 520,000$ 673,825$ 353,100$ 150,000$ 55,000$ 1,751,925$ Infrastructure 2,816,000 3,120,000 1,532,200 1,120,000 1,120,000 9,708,200 Parks Capital 65,000 2,725,000 2,725,000 65,000 1,165,000 6,745,000 Water Infrastructure 818,600 1,261,500 5,645,500 275,000 275,000 8,275,600 Sewer Infrastructure 1,843,000 3,355,000 8,605,000 5,200,000 200,000 19,203,000 Totals 6,062,600$ 11,135,325$ 18,860,800$ 6,810,000$ 2,815,000$ 45,683,725$
Debt Management As a Non-Home Rule community, the Village is restricted by statutory debt limitations in relation to certain types of debts and the Village’s equalized assessed valuation. Per the most recent audit, the Village remains well below the legal debt margin.
Assessed Valuation 382,850,281$
Bonded Debt Limit 33,020,837 Less:
2,130,000 Debt Certificates - Note Payable -
Legal Debt Margin 30,890,837$
General Obligation bonds, except alternate revenue source bonds
LEGAL DEBT MARGIN
For instances where general obligation debt exists, a fund is typically established in order to separate the accounting for the debt (i.e. Fund # 421 – G.O. Bond – 2011B Refund Debt Fund). Currently the Village has six long-term debt obligations in repayment.
11/01/2019 Page 28
PROPOSED BUDGET
Fiscal YearAlt Revenue Bond (2018)
G.O. Bond (2011A)
Alt Revenue Bond
(2011B)IEPA Loan
(2002)IEPA Loan
(2015)IEPA Loan
(2016) Annual Totals2020 483,347 490,275 112,363 118,941 143,766 254,325 1,603,017 2021 480,697 478,463 114,538 118,941 143,766 254,325 1,590,730 2022 482,897 466,088 111,513 118,941 143,766 254,325 1,577,530 2023 484,797 334,950 - 112,816 143,766 254,325 1,330,654 2024 481,397 - - - 143,766 254,325 879,488
5 Year Totals 2,413,135$ 1,769,776$ 338,414$ 469,639$ 718,830$ 1,271,625$ 6,981,419$
Governmental Activities Enterprise Activities
Each issuance is unique in terms of the use of proceeds and how they are repaid.
• ALTERNATE REVENUE BONDS, SERIES 2018 o General Obligation Bonds issued in May 2018. o Source of repayment is the 0.25% Non-Home Rule Sales Tax authorized by voter
referendum in November 2016. o Primary project is the reconstruction of Old Troy Road. Additional projects are to
be determined, pending availability of excess bond funds. • GENERAL OBLIGATION BONDS, SERIES 2011A
o General Obligation Bonds originally issued in 2003 and later refinanced in 2011. Issued to refinance General Obligation Bonds Series 2003A and 2003B.
o Source of repayment is the annual property tax levy. • ALTERNATE REVENUE BONDS, SERIES 2011B
o IEPA Loan originally issued in 2004 and later refinanced in 2011. Issued to provide funds to refund General Obligation Bonds (water and sewer).
o Source of repayment is current revenue from the Water and Sewer Funds. • LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2002)
o IEPA Loan L17-1872 o Source of repayment is current revenues within the Water Fund.
• LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2015) o IEPA Loan L17-4580 o Funding for various water improvements, including a tower and booster station. o Source of repayment is current revenue from the Water Fund
• LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2016) o IEPA Loan L17-2447 o Funding for an infrastructure bypass project to a sewer treatment plant. o Source of repayment is current revenue from the Sewer Fund
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PROPOSED BUDGET
Business Districts / Sales Tax Rebates As a municipality with a large retail presence, the Village has utilized economic development tools allowable by state statutes for commercial development. These include the establishment of a Business District Tax (BDT) and the utilization of Sales Tax rebate agreements for development and / or redevelopment purposes. As such, the Village may enter into a redevelopment agreement via ordinance for the purpose of making improvements.
Currently the Village has two active Business Districts, one of which also includes a rebate of a portion of the village’s 1% Municipal Sales Tax:
• Center Grove Business District o Fund #260 o Established in 2011. o Includes an additional 1% BDT within a defined geographic area. o Both the 1% BDT and a portion of the 1% Municipal sales tax are rebated
towards the repayment of a bond for the construction of a wholesale retailer. • Route 157 Business District
o Fund #380 o Established in 2012. o Includes an additional 1% BDT within a defined geographic area.
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PROPOSED BUDGET
CAPITAL IMPROVEMENTS PLAN
PROPOSED BUDGET
CAPPITAL
Fisca
IMPR
al Year
ROVEM
rs 202
MENTS
20 ‐ 20
S PLA
024
N
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PROPOSED BUDGET
IntroductionA Capital Improvements Plan (CIP) is a planning tool to assess the long‐term capital needs of the
village. The CIP is drafted and adopted as part of the annual budget process. It is one of three
financial tools used to plan, measure, conduct, and evaluate the fiscal affairs of the Village of
Glen Carbon. The others are the annual operating budget and the Comprehensive Annual
Financial Report (CAFR, or audit).
The CIP is a five‐year planning instrument used to establish funding of high‐priority projects in a
proactive, timely, and cost‐effective fashion. The Village has been continuously refining the
process of long‐term capital planning as part of an evolving strategic planning process. The plan
is annually modified based upon direction provided by staff via village committees, the
comprehensive plan (adopted 2015), and previously adopted capital project lists. Ultimately,
prioritization is based on direction from the Village Board of Trustees.
The CIP is intended to ensure that policy makers are responsible to residents and businesses in
Glen Carbon with respect to the expenditure of Village funds for capital projects. Adoption of a
multi‐year plan is a signal to all stakeholders that Village leaders are taking a proactive
approach towards maintaining high quality infrastructure and the continued and efficient
provision of services expected.
GeneralProjectCriteriaThe classification of items as capital is generally based on cost and asset life. In general, the
Village defines a capital expenditure as an item or project that has a total cost of more than
$15,000 and exceeds a two year useful life. Major construction projects for roads and storm
drainage typically meet the criteria for becoming a capital expenditure. The entire cost of the
project is considered when evaluating inclusion in the plan. Equipment purchases such as
vehicles are also a typical capital expenditure.
CapitalFundingSourcesAll projects are displayed within this section of the budget (regardless of funding source) in
order to provide the reader a comprehensive view of the Village’s capital plans. The Village
utilizes a diverse source of funds to meet the capital needs of the Village. Depending on the
nature of the investment, it can range from current revenue sources to capital financing.
In November 2016 the residents of Glen Carbon authorized the creation of a “Non‐Home Rule
Sales Tax” rate of 0.25%. A $6.7 million General Obligation Bond (Alt Revenue) Series 2018
bond issuance was completed and shall be supported by the tax. As a sales tax, it will be paid by
all shoppers on any qualified retail transaction within Glen Carbon. Per ordinance the proceeds
are to be utilized towards public infrastructure projects.
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PROPOSED BUDGET
The accounting for the projects and/or programs is based on the funding source. The following
table outlines the funding sources:
Funding Source
Capital Expenditures Fund (270)
Non‐Home Rule Sales Tax Fund (275)
Parks Capital Expenditures Fund (310)
Water Capital
Fund (515)
Sewer Capital
Fund (525)
Tort & Liability Insurance Fund (220)
User Fees X X
Property Tax X
Rental Income X
Telecommunication Tax X X
Sales Tax X
General Fund Transfers X
Grants X X X X
Financing (Bonds, loans, etc) X X X X X
Insurance Proceeds X
Interest Income X X X X X X
CapitalDevelopmentProcessPrior to the start of the annual budget process, the Finance Department coordinates the
Village‐wide process of revising and updating the capital plan. Staff members from all
departments participate in a review of projects in the existing plan and the identification of new
projects for inclusion in the CIP. A draft of the updated plan is presented to the committees for
discussion. An updated draft is included within the entire proposed budget.
The first year of the CIP is the only year budgeted by the Village. The remaining four years are
for planning purposes, and funding is not guaranteed to occur in the year planned. The Board of
Trustees makes the final decision about whether and when to fund a project.
Adoption of the CIP is a statement of policy regarding the Village’s approach to meeting future
capital acquisition and funding needs. Although it is a statement of serious intent, adoption
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PROPOSED BUDGET
does not constitute a commitment of finance or appropriate funds for approved projects. Some
estimates contained in the plan (particularly in future years) may require further study, analysis,
and refinement. In addition, circumstances, priorities, or professional advice may change the
Village’s approach to some projects. The annual review and update of the plan should adjust for
modifications during the current and future years.
ImpactofCapitalSpendingontheOperatingBudgetThe Village’s operating budget can be directly impacted by the CIP in many ways. Existing
buildings and equipment eventually need rehabilitation, reconstruction, upgrades, or
replacement. Where some capital projects may result in increased costs, some capital
improvements make a positive contribution to the fiscal well‐being of the Village due to
reduced maintenance. In addition, in some cases capital investment can help promote
economic development growth which generates additional operating revenues. These new
revenue sources provide the funding needed to maintain, improve and expand the Village’s
infrastructure and services. The detailed project sheets include a description as to the effect on
the Village’s operating budget.
HowtoReadthisSectionThe following pages within this section of the budget detail the CIP for Fiscal Years 2020‐2024. These include the following:
Program / Project Summary o Full summary of all projects currently planned for the next 5 fiscal years.
o Supporting detail for the Equipment Replacement Program
Summary of Funding Sources
o The planned source of payment in support of the plan, for each of the 5 fiscal
years.
Detailed Project Sheets
o Each individual project for the current fiscal year on the Project Summary is
detailed.
o The sheets list the expenditure accounts referenced within the budget, detail on
the funding sources, and a project narrative which fully describes the purpose
and justification for each project. Impact on the operating budget is described
where applicable.
Capital Fund Summary & Fund Detail – Governmental Activities
o Fund #270 – Capital Expenditures Fund
o Fund #275 – Non Home Rule Sales Tax Fund
o Fund #310 – Parks Capital Expenditures Fund
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PROPOSED BUDGET
Primary Fund # PROJECT 2020 2021 2022 2023 2024
Governmental Activities - Infrastructure & Equipment
- Equipment Replacement - Buildings 192,000$ 299,825$ 172,100$ 95,000$ -$ 758,925$
- Equipment Replacement - IT Eqiupment 88,000 109,000 44,000 - - 241,000
- Equipment Replacement - Other Equipment 15,000 153,000 15,000 15,000 15,000 213,000
- Equipment Replacement - Vehicles 225,000 112,000 122,000 40,000 40,000 539,000
# 220 Yanda Log Cabin Renov ations 60,000 - - - - 60,000
# 235 Cottonwood Village Fiv e Improv ements 140,000 - - - - 140,000
# 270 Annual Street Program 800,000 1,100,000 1,100,000 1,100,000 1,100,000 5,200,000
# 270 Storm Drainage Program 395,000 20,000 20,000 20,000 20,000 475,000
# 270 RT 159 & Glen Carbon Rd Intersection Imp. 50,000 - 412,200 - - 462,200
# 270 Autumn Glen Storm Drain Repair 370,000 - - - - 370,000
# 275 Old Troy Road Reconstruction 915,000 - - - - 915,000
# 380 RT 157 Business Dist Signals & Inf rastructure 86,000 2,000,000 - - - 2,086,000
Subtotal 3,336,000 3,793,825 1,885,300 1,270,000 1,175,000 11,460,125
Parks Capital Projects
# 310 Miner Park Upgrades 65,000 65,000 65,000 65,000 65,000 325,000
# 310 Schon Park Dev elopment - 2,660,000 2,660,000 - - 5,320,000
# 310 Sasek Park Phase I - - - - 1,100,000 1,100,000
Subtotal 65,000 2,725,000 2,725,000 65,000 1,165,000 6,745,000
CAPITAL IMPROVEMENTS PLAN
5 YEAR TOTAL
Program / Project Summary
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PROPOSED BUDGET
Primary Fund # PROJECT 2020 2021 2022 2023 2024
CAPITAL IMPROVEMENTS PLAN
5 YEAR TOTAL
Program / Project Summary
Water Infrastructure
# 510 Water Main Maintenance / Replacement 358,600 431,500 275,500 275,000 275,000 1,615,600
# 510 Remote Meter Reading Sy stem 460,000 460,000 - - - 920,000
# 510 Long Term Water Resource - 370,000 5,370,000 - - 5,740,000
Subtotal 818,600 1,261,500 5,645,500 275,000 275,000 8,275,600
Sewer Infrastructure
# 520 Sewer Main Maintenance / Replacement 200,000 200,000 200,000 200,000 200,000 1,000,000
# 520 Remote Meter Reading Sy stem 460,000 460,000 - - - 920,000
# 520 Main Extension - East Guy St 957,000 95,000 584,000 - - 1,636,000
# 520 Sanitary Sewer Ef f luent Force Main Relocation 226,000 2,500,000 2,871,000 - - 5,597,000
# 520 Glen Carbon / City of Troy Sewer Alignment - 100,000 4,950,000 5,000,000 - 10,050,000
Subtotal 1,843,000 3,355,000 8,605,000 5,200,000 200,000 19,203,000
TOTALS 6,062,600$ 11,135,325$ 18,860,800$ 6,810,000$ 2,815,000$ 45,683,725$
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PROPOSED BUDGET
SOURCES BY TYPE 2020 2021 2022 2023 2024Current Revenues 590,000$ 608,825$ 828,300$ 295,000$ 200,000$ Fund Balances 3,120,600 4,571,500 4,776,500 1,450,000 2,550,000 Capital Financing 1,232,000 5,890,000 13,191,000 5,000,000 ‐ Bond Financing 915,000 ‐ ‐ ‐ ‐ Grants 65,000 65,000 65,000 65,000 65,000 Multiple Sources 140,000 ‐ ‐ ‐ ‐ Totals 6,062,600 11,135,325 18,860,800 6,810,000 2,815,000
SOURCES BY FUND 2,020 2,021 2,022 2,023 2,024 Fund # 220 ‐ Tourism Fund 60,000 ‐ ‐ ‐ ‐ Fund # 235 ‐ Cottonwood SSA Fund 140,000 ‐ ‐ ‐ ‐ Fund # 250 ‐ Motor Fuel Tax Fund 445,000 658,825 338,100 135,000 40,000 Fund # 270 ‐ Capital Expenditures Fund 1,615,000 1,120,000 1,532,200 1,120,000 1,120,000 Fund # 275 ‐ Non‐Home Rule Sales Tax Fund 930,000 15,000 15,000 15,000 15,000 Fund # 310 ‐ Parks Capital Expenditures Fund 65,000 2,725,000 2,725,000 65,000 1,165,000 Fund # 380 ‐ Route 157 Business District Fund 86,000 2,000,000 ‐ ‐ ‐ Fund # 510 ‐ Water Fund 818,600 1,261,500 5,645,500 275,000 275,000 Fund # 520 ‐ Sewer Fund 1,843,000 3,355,000 8,605,000 5,200,000 200,000 Fund # 525 ‐ Sewer Capital Fund 60,000 ‐ ‐ ‐ ‐ Totals 6,062,600$ 11,135,325$ 18,860,800$ 6,810,000$ 2,815,000$
Projected Funding SourcesCAPITAL IMPROVEMENTS PLAN
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PROPOSED BUDGET
PROJEC________
Departm
Project DThis progand/or reto suppo BackgrouVehicles system wetc. The $15,000.during th
The deta
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Vehicles
Totals
VILCA
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Description gram is to preplacement ort the daily o
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which accouVillage’s ca New equiphe budget pr
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tion, Goals &replacementthe use of haff to maint
Source(s) ty of items sources infrom the Gse fund reve
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$
LLAGE OFPITAL IM
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pts Pro
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will be acconclude a poGeneral Funnues are uti
2020
192,000
88,000
15,000
225,000
520,000
GLEN CAPROVEM
eplaceme____________
oject# 160
e timely invand equipmof the village
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ounted for wortion of Tend transferrelized for equ
2021
299,825$
109,000
153,000
112,000
673,825$
ARBON, ILENT PRO
ent Progra___________
Asset Categ
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1 20
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5 353,1$
FISCAL YEA
L OJECT FOR
am ___________
gory: Buildin
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Capital Expecations Tax ort capita sthe water / s
022
100 95$
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000 15
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100 150$
AR
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____________
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therwise wochanging tecd other stak
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2023
5,000 $
‐
5,000
0,000
0,000 $
___________
ment / Vehicl
ould be incuchnology eneholders.
nd” (Fund #nd surplus er village ptions.
2024 5
‐ $
‐
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40,000
55,000 $
_____
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#270). fund olicy.
YEAR TOTA
758,925
241,000
213,000
539,000
1,751,925
L
0
0
0
11/01/2019 Page 38
PROPOSED BUDGET
Fund # 2020 2021 2022 2023 2024
BUILDINGS
PW Bldg Maint Village Facility LED Upgrades # 270 97,000 87,825 116,100 ‐ ‐
PW Bldg Maint Village Hall Upgrades # 270 70,000 ‐ ‐ ‐ ‐
PW Bldg Maint Village Hall HVAC Replacement # 270 25,000 ‐ ‐ ‐ ‐
PW Bldg Maint Village Hall Window Replacements # 270 ‐ ‐ 56,000 ‐ ‐
PW Bldg Maint Village Hall Generator # 270 ‐ ‐ ‐ 95,000 ‐
PW Bldg Maint Bldg Maintenance Building @ PW # 270 ‐ 22,000 ‐ ‐ ‐
Police Dispatch Station #3 # 270 ‐ 190,000 ‐ ‐ ‐
Buildings Subtotal 192,000 299,825 172,100 95,000 ‐
IT EQUIPMENT
Police MDT Latittude PC / Docking Stations # 270 ‐ 65,000 ‐ ‐ ‐
Police LPR Project #1 # 270 44,000 ‐ ‐ ‐ ‐
Police LPR Project #2 # 270 44,000 ‐ ‐ ‐ ‐
Police LPR Project #3 # 270 ‐ 44,000 ‐ ‐ ‐
Police LPR Project #4 # 270 ‐ ‐ 44,000 ‐ ‐
IT Equipment Subtotal 88,000 109,000 44,000 ‐ ‐
OTHER EQUIPMENT
Street Dept Tractor # 270 ‐ 53,000 ‐ ‐ ‐
Street Dept Backhoe # 270 ‐ 85,000 ‐ ‐ ‐
Parks Mower # 310 15,000 15,000 15,000 15,000 15,000
Other Equipment Subtotal 15,000 153,000 15,000 15,000 15,000
VEHICLES
Parks 2005 Dodge Ram Truck ‐ Unit 44 # 270 ‐ 32,000 ‐ ‐ ‐
Police Patrol Vehicles (2) ‐ Units TBD # 270 ‐ 80,000 40,000 40,000 40,000
Police 2019 Chevy Tahoe K9 Vehicle # 730 60,000 ‐ ‐ ‐ ‐
Police 2020 Ford Explorer Interceptor # 270 40,000 ‐ ‐ ‐ ‐
Street Dept 1997 Chevrolet Dump Truck ‐ Unit 28 # 270 125,000 ‐ ‐ ‐ ‐
Street Dept 2003 Ford Bucket Truck F350 ‐ Unit 30 # 270 ‐ ‐ 82,000 ‐ ‐
Vehicles Subtotal 225,000 112,000 122,000 40,000 40,000
Total Expenditures 520,000$ 673,825$ 353,100$ 150,000$ 55,000$
EQUIPMENT REPLACEMENT SCHEDULE
VILLAGE OF GLEN CARBON, IL
FISCAL YEAR
11/01/2019 Page 39
PROPOSED BUDGET
PROJEC________
Departm
Project DThe log c BackgrouThe cabbeginninbase of tstructurarepairs ainterior o JustificatDue to maintainthe historepairs to Funding Cash reseNatural R
Enginee
Construc
Totals
VILCA
CT: Yand____________
ment: Parks
Description cabin is in ne
und / Existinin was renog to show she cabin areal integrity are neededof the cabin.
tion, Goals &the cultura
ning the buildory of Glen Co the cabin.
Source(s) erves in the Resources fo
ring $
ction
$
LLAGE OFPITAL IM
a Log Cab___________
eed of some
ng Conditionovated almsome wear ae deterioratiof the cabid to preven
& Financial Ial and histoding in sounCarbon. The
“Tourism Fuor historic m
2020
‐
60,000
60,000
GLEN CAPROVEM
bin Renov____________
Project
log and roof
n ost 30 yeaand tear. Ting, which isn. Additionnt water da
mpact orical signifid condition e Museum C
und” and/or useum capit
2021
‐$
‐
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ARBON, ILENT PRO
vations ___________
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2022
$
$
FISCAL YEA
L OJECT FOR
___________
Asset Ca
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s through thements.
20
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‐
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AR
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____________
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Log Cabin tations to expfor State Gr
e Illinois Dep
023
‐ $
‐
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___________
provements
to Glen Caperience somrants to fun
partment of
2024 5 Y
‐ $
‐
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_____
rbon, me of d the
YEAR TOTAL
‐
60,000
60,000
‐
11/01/2019 Page 40
PROPOSED BUDGET
PROJEC________
Departm
Project DThe projVillage Fsubdivisi BackgrouCottonwHomeowVillage tstreets ain relativ JustificatThe primmaintenaof the rig
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VILCA
CT: Cotto____________
ment: Public W
Description ject involveive streets on.
und / Existinood Village
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tion, Goals &mary goal is tance. The sught of way.
Source(s) age would tures Fund. l Service Area special pro
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$
LLAGE OFAPITAL IM
onwood V___________
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2020
10,000$
130,000 140,000$
F GLEN CAMPROVEM
Village Fiv____________
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mpact ubdivision inwill be requir
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20
$
ARBON, IMENT PRO
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nto acceptabred to pay fo
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021 20
‐
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FISCAL YEAR
L OJECT FOR
vements ___________
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‐
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____________
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‐
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___________
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illage takingprior to tra
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24 5 YEAR T
‐ 10
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_____
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TOTAL
0,000
0,0000,000
11/01/2019 Page 41
PROPOSED BUDGET
PROJEC________
Departm
Project DThis propopulatewill detefor crackand drain BackgrouThe Villagstandard JustificatIn 2019 tthe Villagthat desi Funding Funding Fund. Ot
Expense
Engineeri
ConstrucTotals
VILCA
CT: Annu____________
ment: Public W
Description ogram will e pavement ermine the sk sealing, mnage constru
und / Existinge of Glen Cd to substand
tion, Goals &the Village cge annually.gns and reco
Source(s) shall be revher sources
ing $
tion $
LLAGE OFPITAL IM
ual Street___________
Works
annually ucondition sscope of roamill and oveuction each y
ng ConditionCarbon has ndard conditio
& Financial Icompleted a. This Capitonstructs th
viewed annuinclude the
2020
50,000 $
750,000 800,000 $
GLEN CAPROVEM
Program____________
Project
pdate data oftware, whadway projeerlay, patchyear.
n umerous roons.
mpact a Pavement tal Improveme worst stre
ually, with tusage of Mo
2021
100,000$
1,000,000 1,100,000$
ARBON, ILENT PRO
m ___________
t# 800
to hich ects ing,
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Managemement Projeceets in the Vi
the primaryotor Fuel Tax
20
100,0$
1,000,0 1,100,0$
FISCAL YE
L OJECT FOR
___________
Asset Ca
oadway inve
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y source beix (MFT) fund
022
000 1$
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EAR
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____________
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entory rangin
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ng the Capids when pos
2023
00,000 $
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___________
frastructure
ng from
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ital Expendissible.
2024
100,000
1,000,000 1,100,000
_____
e
ets in ogram
tures
4 5 YEAR TO
0 450,0$
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OTAL
000
000000
11/01/2019 Page 42
PROPOSED BUDGET
PROJEC________
Departm
Project DThere areoutlet erdeteriora BackgrouThe Villainfrastru
JustificatThe intenand in pa Funding This proj
include a
General
Enginee
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VILCA
CT: Storm____________
ment: Public W
Description e numerous osion protecation of the
und / Existinage is expercture.
tion, Goals &nt of the prarticular whe
Source(s) ect will be a
a portion of T
Fund which
ring $
ction $
LLAGE OFPITAL IM
m Drainag___________
Works
locations thction and/orpipe.
ng Conditionriencing som
& Financial Irogram is toere property
ccounted fo
Telecommun
are transfer
2020
15,000 $
380,000 395,000 $
GLEN CAPROVEM
ge Progra____________
Project
hroughout thr extensive s
n me aging sto
mpact o address ary damage oc
or within the
nications Ta
rred to suppo
2021
‐$
20,000 20,000$
FI
ARBON, ILENT PRO
am ___________
t# 500
he Village thstorm drain f
orm drain
eas where rccurs and pu
Capital Exp
x revenue, a
ort capital sp
2022
‐$
20,000 20,000$
SCAL YEAR
L OJECT FOR
___________
Asset Ca
at from timefacility repai
re‐occurringblic safety c
enditures Fu
and surplus F
pending per
2023
‐$
20,000 20,000$
RM
____________
ategory: Infr
e to time reqir due to age
g storm watecould be an i
und. Revenu
Fund Balanc
r Village poli
2024
‐$
20,000 20,000$
___________
rastructure
quire additioe and
er issues hassue.
ue sources
ce from the
cy.
4 5 YEAR T
15,$
460, 475,$
_____
onal
appen
TOTAL
,000
,000,000
11/01/2019 Page 43
PROPOSED BUDGET
PROJEC________
Departm
Project DIntersectthe east
BackgrouGlen CathoroughEdwardsvAs these backups as people
JustificatTo improintersectpotentiawill pay fthe addit Funding Funding Engineer
EngineeConstruTotals
VILCA
CT: RT 15____________
ment: Public W
Description tion improveto establish
und / Existinarbon Roahfares for tville from troads bringtend to occe rush home
tion, Goals &ove traffic ftion efficiencl constructiofor 80% of ttional 20% o
Source(s) for the conring costs are
ring $ ction
$
LLAGE OFPITAL IM
59 & Glen___________
Works
ements to inan eastboun
ng Conditionad and Rraffic enterhe interstatg in large amur especiallye, shopping,
& Financial Iflow and recy and reduon in 2022. the construcof the constr
struction phe supported
202050,000 $
‐ 50,000 $
GLEN CAPROVEM
n Carbon ____________
Project
nclude widend and north
n RT 159 aing Glen Cate and nearounts of tray in the PM activities, et
mpact duce delay ce accidents This projecction costs. uction costs
hase of the by the Capi
2021‐ $‐ ‐ $
FI
ARBON, ILENT PRO
Road Inte___________
t# 825
ning Glen Chbound righ
re major arbon and rby towns. affic, major peak hour tc.
times at ths. FY 2020 wct has been The Villages.
project throtal Improvem
2022‐$
412,200 412,200$
SCAL YEAR
L OJECT FOR
ersection___________
Asset Ca
arbon Roadht turn lane.
he intersectiwould be deapproved f
e will apply
ough IDOT Cment Fund.
2023‐$ ‐ ‐$
RM
n Improve____________
ategories: In
to the sout
ion, which wedicated to for IDOT CMto Madison
CMAQ and M
2024‐$ ‐ ‐$
ements ___________
frastructure
th and RT 1
will increaseengineering
MAQ fundingCounty to c
Madison Co
4 5 YEAR T50$
412 462$
_____
e
59 to
e the g with g that cover
ounty.
TOTAL,000,200,200
11/01/2019 Page 44
PROPOSED BUDGET
PROJEC________
Departm
Project DRepair antraversesborder wsouthern BackgrouThe detedrain linand publ
JustificatA contracthe work
Funding Cash reserevenue Balance fpolicy.
EngineeConstruTotals
VILCA
CT: Autu____________
ment: Public W
Description nd/or replacs through Auwith Public Wn Boundary.
und / Existinerioration oe led to sigic safety haz
tion, Goals &ct for repairk carried ove
Source(s) erves withinsources thatfrom the Ge
ering $ ction
$
LLAGE OFPITAL IM
mn Glen ___________
Works
ce an 84‐inchutumn Glen Works to an e
ng Conditionf a large cognificant erozard.
& Financial Irs is expecteer into FY 202
the Capital t include a pneral Fund w
202090,000
280,000
370,000
GLEN CAPROVEM
Storm Dr____________
Project
h storm draiSubdivision existing strea
n orrugated mosion creatin
mpact d to be appr20.
Expenditureportion of Tewhich are tra
202$
$
ARBON, ILENT PRO
rain Repa___________
t# 501
n that from its am at its
metal storm ng a health
roved by the
es Fund. Reselecommunicansferred to
21‐ $ ‐
‐ $
FISCAL Y
L OJECT FOR
airs ___________
Asset Ca
e Village Boa
serves are accations Tax o support ca
2022‐ $ ‐
‐ $
YEAR
RM
____________
ategory: Infr
ard in late 2
ccumulated revenue, anpital spendi
2023‐ $‐
‐ $
___________
rastructure
019, with 70
over time frd surplus Fung per Villag
2024‐$ ‐
‐$
_____
0% of
rom
und ge
5 YEAR TOT90,0$
280,0
370,0$
TAL000000
11/01/2019 Page 45
PROPOSED BUDGET
PROJEC________
Departm
Project DThis projRoad frintersectjust soureconstrushoulderStation in BackgrouThe currethis roada portion JustificatThe projCollinsvilhas beenreconstru
Funding This projby votercompletewith twoproject w
Engineeri
ConstrucTotals
VILCA
CT: Old T____________
ment: Public W
Description ject will enrom Mont tion of Glen th of Fatheuction will rs. 3 lanes ntersection a
und / Existinent conditiodway in 1997n within the
tion, Goals &ject includele Townshipn identified uction.
Source(s) ect will be ar referendumed in May oo other jurisdwithin their j
ing $
tion $
LLAGE OFPITAL IM
Troy Road___________
Works
ntail reconstStation s
Crossing to er McGivnebe 2 12 fooare anticip
and from Gl
ng Conditionon is in disre7 through a jproposed pr
& Financial Ies three locp). This projeas a priority
accounted fom in Novemof 2018. Thdictions in ourisdictions.
2020
165,000 $
750,000 915,000 $
GLEN CAPROVEM
d Reconst____________
Project
truction of south throthe Village
ey High Schot lanes wipated thru ten Crossing
n epair and rejurisdictionaroject limits.
mpact cal jurisdictect will be coy by the Vill
or by the nember 2016. e Village haorder to prov.
20
$
$
ARBON, ILENT PRO
truction ___________
t# 817
Old Troy ough the boundary hool. The th 6 foot the Mont South.
quires a total transfer. T.
tions (Villagompleted ovage. Long te
ewly createdA bond iss
as also entervide additio
21 202
‐ $
‐ ‐ $
FISCAL YEAR
L OJECT FOR
___________
Asset Ca
tal reconstruTwo other g
ge of Glen ver three fiserm mainten
d “Non‐Homsuance suppred into inteonal funding
22 2023
‐ ‐$
‐ ‐ ‐ ‐$
RM
____________
ategory: Infr
uction. The Vgovernment
Carbon, Cical years (20nance costs
e Rule Salesported by tergovernmetowards the
3 2024
‐ ‐$
‐ ‐ ‐ ‐$
___________
rastructure
Village tookentities mai
ty of Troy,018 ‐ 2020). savings exis
s Tax” authohe new taxental agreeme portions o
4 5 YEAR TO
165,0$
750,0 915,0$
_____
over intain
and This st via
orized x was ments of the
OTAL
000
000000
11/01/2019 Page 46
PROPOSED BUDGET
PROJEC________
Departm
Project DUtility, simprovem
BackgrouThe VillaTax Distpurposesredevelothat noteany traff
JustificatTo improdevelopmcontract.including
Funding Funding the Busin
Engineer
ConstrucTotals
VILCA
CT: RT 15____________
ment: Public W
Description street infrasments.
und / Existinage establisrict in 2012s of carryinopment of thed a lack of ic signals.
tion, Goals &ove traffic coment in the. Constructig authorizati
Source(s) for the consness District
ring $
ction $
LLAGE OFPITAL IM
57 Busine___________
Works
structure a
ng Conditionhed the Ro2 via Ordinng out thehe area, in pcurbs, sidew
& Financial Iontrol, accee future. Duon could poon from the
struction phsales tax of
2020
86,000 $
‐ 86,000 $
GLEN CAPROVEM
ess Distric____________
Project
nd traffic c
n oute 157 Buance 2012‐developme
part due to awalks, and a
mpact ss to a residuring FY 20otentially be State of Illin
hase of the pthe district
2021
‐
2,000,0002,000,000
FIS
ARBON, ILENT PRO
ct Signals ___________
t# 816
control
usiness ‐45 for ent or a study lack of
dential subd19 the Villaegin in 202nois Departm
project is TBaccounted f
2022
‐$
‐ ‐$
SCAL YEAR
L OJECT FOR
& Infrast___________
Asset Ca
division, andage entered20 dependinment of Tran
BD. Engineefor within Fu
2023
‐$
‐ ‐$
RM
tructure ____________
ategories: In
d allow poted into a deng on a numnsportation.
ering costs aund # 380.
2024
‐$
‐ ‐$
___________
frastructure
ntial commesign enginember of fac.
are supporte
5 YEAR TO
86,0$
2,000,0 2,086,0$
_____
e
ercial eering ctors,
ed by
OTAL
000
000000
11/01/2019 Page 47
PROPOSED BUDGET
PROJEC________
Departm
Project DMiner Pato be repand crack BackgrouThe woodeteriora JustificatThe woosafe play Funding Grant fun
Enginee
Construc
Totals
VILCA
CT: Mine____________
ment: Parks
Description ark’s woodeplaced due k.
und / Existinoden playgroating.
tion, Goals &od playgrouny for the park
Source(s) nds through
ring $
ction
$
LLAGE OFPITAL IM
er Park Up___________
n playgrounto the wood
ng Conditionound is over
& Financial Ind is nearingk visitors.
Madison Co
2020
5,000 $
60,000
65,000 $
GLEN CAPROVEM
pgrades ____________
Project
nd and tot tud starting to
n r 16 years o
mpact g its end of
ounty.
2021
5,000$
60,000
65,000$
ARBON, ILENT PRO
___________
t# 425
urf needs o splinter
old and is
usable life a
1 20
5,0$
60,0
65,0$
FISCAL YEA
L OJECT FOR
___________
Asset Ca
and needs to
022
000 $
000 6
000 6$
AR
RM
____________
ategory: Imp
o be replace
2023
5,000 $
60,000
65,000 $
___________
provements
ed to provid
2024 5
5,000 $
60,000
65,000 $
_____
de for
5 YEAR TOTAL
25,000
300,000
325,000
L
11/01/2019 Page 48
PROPOSED BUDGET
PROJEC________
Departm
Project DTo proceSchon Pa BackgrouThe DamFiscal Ye2A was c JustificatThis projpark, as o Funding The addImprovemwhich soopportun
Enginee
Constru
Totals
VILCA
CT: Scho____________
ment: Parks
Description eed with foark Phase II a
und / Existinm Reconstrucear 2017‐201ompleted in
tion, Goals &ect will lookoriginally en
Source(s) ditional resoment Fund”olicits donatinities will be
ering $
uction
$
LLAGE OFPITAL IM
n Park De___________
ormal desigas depicted i
ng Conditionction projec18, and then 2019.
& Financial Ik to formalizvisioned.
ources nece” has been ions from the pursued th
2020
‐
‐
‐
GLEN CAPROVEM
evelopme____________
Project
gn and conin the Village
n t was compe developme
mpact ze the active
essary for established he communirough other
20
235,0$
2,425,0
2,660,0$
ARBON, ILENT PRO
ent ___________
t# 408
nstruction oe Park Plan.
pleted duringent of Phase
e part of the
future phathrough thty to be user governmen
021
000 23$
000 2,42
000 2,66$
FISCAL
L OJECT FOR
___________
Asset Ca
of
g e
e
ases are ste Edwardsved towards tnt entities.
2022
35,000 $
25,000
60,000 $
YEAR
RM
____________
ategory: Lan
till TBD. Thville Commuthe project.
2023
‐
‐
‐
___________
d Improvem
he “Schon nity FoundaAdditional
3 202
$
$
_____
ments
Park ation, grant
24 5 YEAR
‐ 47$
‐ 4,85
‐ 5,32$
TOTAL
0,000
0,000
0,000
11/01/2019 Page 49
PROPOSED BUDGET
PROJEC________
Departm
Project DThe projlocations
BackgrouThe distrto multip
JustificatReductiobreaks. Tmaintena
EngineerYear
2019
2020
2021
Funding This projWater Ca
Design En
Construc
Construc
Totals
VILCA
CT: Wate____________
ment: Public W
Description ect will reps.
und / Existinribution linesple breaks.
tion, Goals &on of mainteThe replacemance expens
ring ConstYear
2020
2021
2022
Source(s) ect will be fuapital Fund a
ngineering
ction Enginee
ction
LLAGE OFPITAL IM
er Main M___________
Works
lace existing
ng Conditions are older a
& Financial Ienance costsments will hses, and imp
truction Si
Ce
Su
Ro
unded by cuas available.
202
39$
ering 29
290
358$
GLEN CAPROVEM
Maintenan____________
Project
g, undersize
n and inferior,
mpact s related to help water prove reliabil
ites
edar Lane, S
unset, Austin
osin, School
rrent revenu
20 202
,000 22,$
,000 39,
,600 370,
,600 431,$
ARBON, ILENT PRO
nce / Rep___________
t# 720
ed, deteriora
which have
increasing mpressure, redity.
School, Wern
n, Summit
, Summit, Bi
ues from the
21 20
,500 $
,000 2
,000 25
,500 27$
FISCA
L OJECT FOR
placemen___________
Asset Ca
ating water
e led
main duce
ner, and Sun
irger
e Water Fun
022 2
‐ $
25,500
50,000 27
75,500 27$
AL YEAR
RM
nt ____________
ategory: Infr
distribution
nset
nd and reserv
2023 2
‐ $
‐
75,000 27
75,000 27$
___________
rastructure
n lines in sp
ves from the
2024 5 YE
‐ $
‐
75,000
75,000 $
_____
ecific
e
AR TOTAL
61,500
93,500
1,460,600
1,615,600
11/01/2019 Page 50
PROPOSED BUDGET
PROJEC________
Departm
Project DReplacemmeter re BackgrouVillage stvia handremote rtime” acc JustificatInvestmeto abnor Funding Funding
Enginee
Constru
Totals
VILCA
CT: Remo____________
ment: Public W
Description ment of all ading.
und / Existintaff is curren‐held devicereading fromcess to mete
tion, Goals &ent in the symal water u
Source(s) source is cas
ering $
uction
$
LLAGE OFPITAL IM
ote Mete___________
Works
water met
ng Conditionntly dedicatees. Current tm a central loer activity.
& Financial Iystem will allsage. Additi
sh reserves.
202
20,00
900,00
920,00
GLEN CAPROVEM
er Reading____________
Project
ters to ena
n ed to readintechnology wocation, and
mpact low for bettonally, it ma
Cost shall b
20
00 20
00 900
00 920$
ARBON, ILENT PRO
g System ___________
t# 707
ble remote
g all meterswould allowd allow “real
er customeray also allow
e split 50/50
2021
0,000
0,000
0,000 $
FISCAL Y
L OJECT FOR
___________
Asset Ca
e
s w
r service by w flexibility w
0 between t
2022
‐
‐
‐ $
YEAR
RM
____________
ategory: Infr
giving staff with village s
he Water an
2023
‐
‐
‐ $
___________
rastructure
immediate astaffing.
nd Sewer Fu
2024
‐
‐
‐$
_____
alerts
nds.
5 YEAR TO
40,0$
1,800,0
1,840,0$
OTAL
000
000
000
11/01/2019 Page 51
PROPOSED BUDGET
PROJEC________
Departm
Project DThe projein specifcrossings
BackgrouThe collemultiple the aeriaunwante
JustificatReductiorisk of ae Funding This projCapital F
Construc
Totals
VILCA
CT: Sewe____________
ment: Public W
Description ect will replafic locationss.
und / Existinection lines asanitary sewal crossings aed discharge
tion, Goals &on of mainteerial crossing
Source(s) ect will be fuunds.
2
ction $
$
LLAGE OFPITAL IM
er Main M___________
Works
ace existing/s and reinfo
ng Conditionare older andwer overfloware vulnerabinto local cr
& Financial Inance costs g failures.
unded by cu
2019
200,000 $
200,000 $
GLEN CAPROVEM
Maintenan____________
Project
/deterioratinorce various
n d inferior, wws and backuble to crackinreeks and str
mpact related to s
rrent revenu
2020
200,000$
200,000$
ARBON, ILENT PRO
nce / Rep___________
t# 600
ng distributios sewer line
which have leups. Additiong and causireams.
anitary sewe
ues from the
2021
200,00$
200,00$
FISCAL YEAR
L OJECT FOR
placemen___________
Asset Ca
on lines e aerial
ed to onally, ng
er overflows
e reserves fr
2022
00 200,0$
00 200,0$
RM
t ____________
ategory: Infr
s and reduce
rom the Sew
2023
000 200,$
000 200,$
___________
rastructure
es the Villag
wer & Sewer
3 5 YEAR
,000 1,0$
,000 1,0$
_____
e’s
TOTAL
000,000
000,000
11/01/2019 Page 52
PROPOSED BUDGET
PROJEC________
Departm
Project DThe projeEast Guy
BackgrouThere is cwould al
JustificatThe projesewer bestations i Funding This projFunds. D
Engineer
Construc
Totals
VILCA
CT: Sewe____________
ment: Public W
Description ect will exte where it wi
und / Existincurrently nolow those ho
tion, Goals &ect resolves eyond this arin the future
Source(s) ect will be fuDeveloper fu
ring $
ction
$
LLAGE OFPITAL IM
er Main E___________
Works
nd a 15 inchll service exi
ng Conditiono sewer serviomes service
& Financial Iissues with rea to provide.
unded curreunding will al
2020
117,000
840,000
957,000
GLEN CAPROVEM
xtension ____________
Project
h sewer line aisting homes
n ice in the aree.
mpact septic tanksde service to
ent revenueslso be includ
202
95,000$
95,000$
ARBON, ILENT PRO
– East Gu___________
t# 603
along s.
ea and
s in the area.o new develo
s from the reded to offset
1 2
0 $
584,0
0 584,0$
FISCAL YEAR
L OJECT FOR
uy St ___________
Asset Ca
. It also allowopment and
eserves fromt a portion o
2022 2
‐ $
000
000 $
RM
____________
ategory: Infr
ws the Villagd vacate a nu
m the Sewer of constructi
2023 2
‐ $
‐
‐ $
___________
rastructure
ge to extendumber of lift
& Sewer Caon costs.
2024 5 YEA
‐ 2$
‐ 1,4
‐ 1,6$
_____
pital
AR TOTAL
212,000
424,000
636,000
11/01/2019 Page 53
PROPOSED BUDGET
PROJEC________
Departm
Project DThe projedirectly eliminatecosts. BackgrouThe VillaSpecial Sto be cGranite facility pIllinois Econstruct JustificatThis proj
Operatin
Funding Engineerthe Sewenecessar
Engineeri
Construct
Totals
VILCA
CT: Sanit____________
ment: Public W
Description ect will instaconnect to e Madison
und / Existinge currentlyService Area onveyed thCity Waste
plan is beingnvironmenttion of this f
tion, Goals &ject will eli
ng Budget an
Source(s) ring in 2019 wer Capital Fury for constru
ing
tion
LLAGE OFPITAL IM
tary Sewe___________
Works
all a new sewthe GraniteCounty Spe
ng Conditiony has to paya fee for th
hrough theirwater Treag prepared al Protectiofacility.
& Financial Iminate the
nd will save t
will be fundnd. Upon pruction. Engin
2$
2$
GLEN CAPROVEM
er Effluen____________
Project
wer force me City Facilcial Service
n y Madison Cohe sewer effr system totment Planto submit ton Agency in
mpact Madison C
the Village a
ed by currenroject approneering may
2020
226,000 $
‐ 2
226,000 2$
ARBON, ILENT PRO
t Force M___________
t# 616
ain to ity to Area
ounty fluent o the t. A o the n order to o
ounty Spec
pproximate
nt revenues val by the Vy be included
2021
‐ $
2,500,000
2,500,000 $
FISCA
L OJECT FOR
Main Relo___________
Asset Ca
obtain a low
ial Service A
ly $700,000
in the Seweillage Boardd in the loan
2022
371,000
2,500,000
2,871,000
AL YEAR
RM
ocation ____________
ategory: Infr
w interest l
Area fee fr
annually.
er Fund and r, an IEPA loan.
2023
‐$ $
‐
‐$ $
___________
rastructure
oan to fund
om the Vill
reserves froan will be
2024
‐$ $
‐
‐$ $
_____
d the
age’s
m
5 YEAR TOTAL
597,000$
5,000,000
5,597,000$
L
11/01/2019 Page 54
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 192,816$ 166,721$ 98,719$ 98,000$ 100,659$ 81,800$ Licenses and Permits (1,250) 6,150 6,250 15,000 8,000 6,000
Intergovernmental Revenue 421,544 127,393 57,902 96,705 99,156 176,726
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 11,247 27,399 10,664 272,400 41,769 9,400
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 511,434 689,317 273,956 526,882 423,441 4,500
Total 1,135,791 1,016,980 447,491 1,008,987 673,025 278,426
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 593,695 229,004 139,787 189,500 191,540 154,000
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 1,574 ‐ ‐ ‐ 1,649 ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets 2,003,203 720,025 992,424 1,468,020 705,831 1,415,000
Transfers Out ‐ ‐ ‐ ‐ ‐ 75,000
Total 2,598,472 949,029 1,132,211 1,657,520 899,020 1,644,000
Excess (Deficiency) of Revenues Over Expenditures (1,462,681) 67,951 (684,720) (225,995) (1,365,574)
Estimated Beginning Cash & Investments Balance 1,744,664
Projected Ending Cash & Investments Balance 379,090$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
VILLAGE OF GLEN CARBON, ILCAPITAL EXPENDITURES FUND SUMMARY
ACTUAL CURRENT ‐ FY 2019 BUDGET
Fund # 270FISCAL YEAR 2020
11/01/2019 Page 55
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES270‐31110 PROPERTY TAX ‐ STREET MAINT 192,816$ 166,721$ 98,719$ 94,625$ 97,271$ 76,800$ 270‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐ ‐ ‐ 3,375 3,388 5,000
270‐33414 OFF SITE RD IMPRV / SAVANNAH (1,250) 6,150 6,250 15,000 8,000 6,000
270‐34190 TELECOMMUNICATIONS TAX 99,267 78,171 40,974 70,000 62,365 61,000
270‐34210 STATE GRANTS 206,835 15,000 ‐ ‐ ‐ 88,000
270‐34310 FEDERAL GRANTS 107,142 ‐ ‐ ‐ ‐ ‐
270‐34410 ROAD IMPROVEMENT FEE 8,300 3,000 5,000 4,000 14,000 5,000
270‐34510 INTERGOVERNMENTAL AGREEMENT ‐ 31,222 11,928 22,705 22,791 22,726
270‐37200 INTEREST INCOME 11,247 27,399 10,664 52,400 31,953 6,000
270‐37900 MISCELLANEOUS ‐ ‐ ‐ ‐ 9,816 3,400
270‐38300 PROCEEDS ‐ LOAN ‐ ‐ ‐ 220,000 ‐ ‐
270‐39110 TRANSFER FROM GENERAL FUND 511,434 689,317 201,291 263,441 263,441 ‐
270‐39235 TRANSFER FROM COTTONWOOD SSA F ‐ ‐ ‐ ‐ ‐ 4,500
270‐39391 TRANSFER FROM TIF ‐ ‐ ‐ 263,441 160,000 ‐
270‐39475 TRANSFER FROM ALT REVENUE GO BO ‐ ‐ 72,665 ‐ ‐ ‐
Total Revenues 1,135,791 1,016,980 447,491 1,008,987 673,025 278,426
Building & Zoning
270‐51600‐3320 ENGINEERING SERVICE ‐ 17,835 2,955 ‐ ‐ ‐
270‐51600‐8200 BUILDING ‐ 55,559 74,181 105,000 26,603 ‐
270‐51600‐8350 I.T. EQUIPMENT ‐ 25,826 72,814 17,300 ‐ ‐
270‐51600‐8400 VEHICLE ‐ 20,247 ‐ ‐ ‐ ‐
Building & Zoning Total ‐ 119,467 149,950 122,300 26,603 ‐
PW Building Maintenance
270‐51700‐8200 BUILDING ‐ ‐ ‐ ‐ ‐ 192,000
270‐51700‐8300 EQUIPMENT 7,844 ‐ ‐ ‐ ‐ ‐
270‐51700‐8350 I.T. EQUIPMENT 51,793 ‐ 2,842 ‐ ‐ ‐
270‐51700‐8400 VEHICLE 28,000 ‐ ‐ ‐ ‐ ‐
PW Building Maintenance Total 87,637 ‐ 2,842 ‐ ‐ 192,000
Police Department
270‐52100‐8200 BUILDING 733,282 121,864 ‐ 82,000 82,265 ‐
270‐52100‐8300 EQUIPMENT 7,586 ‐ ‐ ‐ ‐ ‐
270‐52100‐8350 I.T. EQUIPMENT 53 10,207 ‐ 183,000 168,981 88,000
270‐52100‐8400 VEHICLE 73,690 74,906 84,832 80,000 48,198 100,000
Police Department Total 814,611 206,977 84,832 345,000 299,444 188,000
FUND DETAILCAPITAL EXPENDITURES FUND
EXPENDITURES
ACTUAL CURRENT ‐ FY 2019
FISCAL YEAR 2020
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Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
FUND DETAILCAPITAL EXPENDITURES FUND
ACTUAL CURRENT ‐ FY 2019
FISCAL YEAR 2020
Senior Citizen Center
270‐53100‐8400 VEHICLE 56,755 ‐ ‐ ‐ ‐ ‐
Senior Citizen Center Total 56,755 ‐ ‐ ‐ ‐ ‐
Streets Department
270‐54700‐3150 MAINT SERVICE ‐ STREET 366,628 6,250 ‐ ‐ ‐ ‐
270‐54700‐3320 ENGINEERING SERVICE 227,067 204,700 135,880 189,500 191,258 154,000
270‐54700‐3550 PUBLISHING ‐ 219 952 ‐ 282 ‐
270‐54700‐6290 MISCELLANEOUS EXPENSE 1,574 ‐ ‐ ‐ 1,649 ‐
270‐54700‐8300 EQUIPMENT 70,389 259,275 ‐ 71,500 18,500 ‐
270‐54700‐8400 VEHICLE ‐ ‐ ‐ 125,000 190,000 125,000
270‐54700‐8600 STREETS 142,922 ‐ 489,229 125,000 ‐ 250,000
270‐54700‐8630 STORM SEWERS 766,348 125,554 242,636 659,220 171,284 660,000
270‐54700‐8650 SIDEWALKS 56,121 18,362 ‐ 20,000 ‐ ‐
270‐54700‐9990 INTERFUND LOAN ‐ ‐ ‐ ‐ ‐ 75,000
Streets Department Total 1,631,049 614,360 868,697 1,190,220 572,973 1,264,000
Parks Department270‐56200‐8300 EQUIPMENT 8,420 8,225 ‐ ‐ ‐ ‐ 270‐56200‐8400 VEHICLE ‐ ‐ 25,890 ‐ ‐ ‐
Parks Department Total 8,420 8,225 25,890 ‐ ‐ ‐
EXPENDITURES TOTAL 2,598,472$ 949,029$ 1,132,211$ 1,657,520$ 899,020$ 1,644,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
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FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ 425,599 44,549 55,000 75,132 167,769
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues ‐ 257 177 600 3,578 3,000
Other Financing Sources ‐ ‐ 133,300 ‐ ‐ ‐
Interfund Transfers ‐ ‐ 1,691,085 4,175,000 4,480,705 800,000
Total ‐ 425,856 1,869,111 4,230,600 4,559,415 970,769
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ 148,617 274,724 575,000 456,202 165,000
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ 178,581 1,771,802 3,600,000 3,509,542 750,000
Transfers Out ‐ ‐ 417,904 ‐ ‐ ‐
Total ‐ 327,198 2,464,430 4,175,000 3,965,744 915,000
Excess (Deficiency) of Revenues Over Expenditures ‐ 98,658 (595,319) 593,671 55,769
Estimated Beginning Cash & Investments Balance 769,596
Projected Ending Cash & Investments Balance 825,365$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
NON‐HOME RULE SALES TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 275
ACTUAL CURRENT ‐ FY 2019 BUDGET
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Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES275‐34145 NON‐HOME RULE SALES TAX ‐$ 425,599$ 44,549$ 55,000$ 56,093$ 55,000$ 275‐34510 INTERGOVERNMENTAL AGREEMENT ‐ ‐ ‐ ‐ 19,039 112,769
275‐37200 INTEREST INCOME ‐ 257 177 600 3,578 3,000
275‐38100 BOND PROCEEDS ‐ ‐ 133,300 ‐ ‐ ‐ 275‐39475 TRANSFER FROM ALT REV GO BOND ‐ ‐ 1,691,085 4,175,000 4,480,705 800,000
Total Revenues ‐ 425,856 1,869,111 4,230,600 4,559,415 970,769
275‐54700‐3320 ENGINEERING SERVICE ‐ 87,530 270,852 575,000 456,202 165,000
275‐54700‐3330 LEGAL SERVICE ‐ 30,000 ‐ ‐ ‐ ‐ 275‐54700‐3490 OTHER PROFESSIONAL SVCS ‐ 30,865 3,872 ‐ ‐ ‐
275‐54700‐3550 PUBLISHING ‐ 222 ‐ ‐ ‐ ‐
Total Contractual Services ‐ 148,617 274,724 575,000 456,202 165,000
275‐54700‐8100 LAND ‐ 178,581 ‐ ‐ ‐ ‐
275‐54700‐8600 STREETS ‐ ‐ 1,771,802 3,600,000 3,509,542 750,000
Total Fixed Assets ‐ 178,581 1,771,802 3,600,000 3,509,542 750,000
EXPENDITURES TOTAL ‐$ 327,198$ 2,046,526$ 4,175,000$ 3,965,744$ 915,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
NON‐HOME RULE SALES TAX FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
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PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits 36,225 ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue 165,687 141,331 105,799 434,000 437,190 135,500
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 56,179 91,892 29,447 34,900 39,333 25,800
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 59,287 ‐ ‐ 130,000 136,596 ‐
Total 317,378 233,223 135,246 598,900 613,119 161,300
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 74,635 205,077 46,082 55,000 27,455 35,000
Supplies ‐ 123 ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets 65,000 256,282 1,417,456 650,000 345,029 80,000
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 139,635 461,482 1,463,538 705,000 372,484 115,000
Excess (Deficiency) of Revenues Over Expenditures 177,743 (228,259) (1,328,292) 240,635 46,300
Estimated Beginning Cash & Investments Balance 390,531
Projected Ending Cash & Investments Balance 436,831$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
PARKS CAPITAL EXPENDITURES FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 310
ACTUAL CURRENT ‐ FY 2019 BUDGET
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Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES310‐32900 DEVELOPMENT FEES 36,225$ ‐$ ‐$ ‐$ ‐$ ‐$ 310‐34190 TELECOMMUNICATIONS TAX 99,267 78,170 40,974 70,000 62,365 61,000
310‐34910 GRANTS ‐ OTHER 66,420 63,161 64,825 364,000 374,825 74,500
310‐37200 INTEREST INCOME 37,994 34,293 6,819 2,400 225 1,800
310‐37300 RENTAL INCOME 18,185 18,185 13,226 17,500 21,491 21,000
310‐37400 DONATIONS ‐ 39,414 412 15,000 2,492 3,000
310‐37900 MISCELLANEOUS INCOME ‐ ‐ 8,750 ‐ 15,000 ‐
310‐39110 TRANSFER FROM GENERAL FUND 59,287 ‐ ‐ 130,000 136,596 ‐
Total Revenues 317,378 233,223 135,006 598,900 612,994 161,300
310‐56200‐3320 ENGINEERING SERVICE 66,578 173,848 30,320 50,000 25,093 ‐
310‐56200‐3330 LEGAL SERVICE 8,057 10,350 4,647 5,000 2,310 ‐
310‐56200‐3490 OTHER PROFESSIONAL SVCS ‐ 20,792 10,790 ‐ 43 35,000
310‐56200‐3550 PUBLISHING ‐ 87 ‐ ‐ ‐ ‐
Total Contractual Services 74,635 205,077 45,757 55,000 27,446 35,000
310‐56200‐4140 MAINT SUPPLIES ‐ GROUNDS ‐ 96 ‐ ‐ ‐ ‐
310‐56200‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ 27 ‐ ‐ ‐ ‐
Total Supplies ‐ 123 ‐ ‐ ‐ ‐
310‐56200‐8200 BUILDING ‐ ‐ ‐ ‐ ‐ ‐
310‐56200‐8300 EQUIPMENT ‐ ‐ 13,150 15,000 12,640 15,000
310‐56200‐8800 PARKS / RECREATION 65,000 256,282 1,404,306 635,000 332,389 65,000
Total Fixed Assets 65,000 256,282 1,417,456 650,000 345,029 80,000
EXPENDITURES TOTAL 139,635$ 461,482$ 1,463,213$ 705,000$ 372,475$ 115,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
PARKS CAPITAL EXPENDITURES FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
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PROPOSED BUDGET
GENERAL FUND
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 1,216,287$ 1,335,268$ 1,339,157$ 1,430,800$ 1,442,797$ 1,581,800$ Licenses and Permits 422,962 400,666 264,390 398,400 312,959 323,400
Intergovernmental Revenue 5,876,911 6,000,097 4,138,392 6,043,246 6,259,284 6,286,059
Fines & Forfeitures 51,504 34,396 24,535 43,300 43,176 40,500
User Charges 22,748 22,701 16,336 12,400 28,318 26,000
Other Revenues 263,472 68,364 53,113 65,300 136,122 75,500
Other Financing Sources 59,287 18,560 4,164 ‐ 4,100 ‐
Interfund Transfers 260,347 346,630 ‐ 75,000 74,659 150,000
Total 8,173,518 8,226,682 5,840,087 8,068,446 8,301,415 8,483,259
Expenditures and Other Uses:Personnel 4,577,242 4,816,971 3,205,980 4,381,635 4,338,589 4,613,541
Utilities 182,986 177,842 109,574 168,725 146,882 156,750
Contractual Services 900,315 889,146 695,242 1,072,188 920,676 1,192,047
Supplies 301,481 318,079 202,274 350,412 336,596 353,761
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 26,290 59,080 44,609 57,600 52,460 65,225
Debt Service ‐ 899,003 623,373 475,000 431,820 450,000
Fixed Assets 3,062 ‐ 50 ‐ ‐ ‐
Transfers Out 1,380,553 1,091,467 655,900 1,737,841 1,734,579 1,613,800
Total 7,371,929 8,251,588 5,537,002 8,243,401 7,961,602 8,445,124
Excess (Deficiency) of Revenues Over Expenditures 801,589 (24,906) 303,085 339,813 38,135
Estimated Beginning Cash & Investments Balance 5,329,068
Projected Ending Cash & Investments Balance 5,367,203$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 110
ACTUAL CURRENT ‐ FY 2019
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐31110 PROPERTY TAX ‐ GENERAL CORP 691,892$ 697,528$ 703,888$ 677,350$ 679,557$ 806,400$ 110‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐ ‐ ‐ 23,350 23,386 20,000
110‐31120 PROPERTY TAX ‐ POLICE PROTECTION 233,418 239,190 251,137 251,400 256,147 273,600
110‐31125 PRIOR YEAR ‐ POLICE PROTECTION ‐ ‐ ‐ 8,300 8,344 9,000
110‐31130 PROPERTY TAX ‐ EMERGENCY SERVICE 3,215 ‐ ‐ ‐ ‐ ‐
110‐31140 PROPERTY TAX ‐ POLICE PENSION 287,762 398,550 384,132 457,650 462,600 460,800
110‐31145 PRIOR YEAR ‐ POLICE PENSION LEVY ‐ ‐ ‐ 12,750 12,763 12,000
Total Taxes 1,216,287 1,335,268 1,339,157 1,430,800 1,442,797 1,581,800
110‐32100 BUSINESS LICENSE 375 350 75 400 450 400
110‐32200 LIQUOR LICENSE 10,915 12,150 11,400 12,000 10,925 11,000
110‐32400 FRANCHISE LICENSE / FEE 209,781 196,496 139,217 185,000 186,692 185,000
Total Licenses and Fees 221,071 208,996 150,692 197,400 198,067 196,400
110‐33200 SITE PLAN PERMIT / FEES 19,010 4,797 7,524 10,000 1,266 17,000
110‐33400 BUILDING PERMIT / FEES 147,791 174,018 97,334 175,000 91,540 90,000
110‐33600 RENTAL PERMIT / FEES 13,225 10,400 7,990 10,000 9,800 10,000
110‐33800 INFRASTRUCTURE INSP & OBS FEE 19,142 1,705 ‐ 5,000 7,116 5,000
110‐33900 PERMITS / FEES ‐ OTHER 2,723 750 850 1,000 5,170 5,000
Total Permits and Fees 201,891 191,670 113,698 201,000 114,892 127,000
110‐34110 INCOME TAX 1,222,585 1,172,880 816,733 1,415,000 1,355,620 1,350,000
110‐34120 PERSONAL PROPERTY REPLACE 12,880 12,154 5,338 12,000 13,277 12,000
110‐34140 SALES TAX 4,100,258 3,791,529 2,600,673 3,857,000 4,009,382 4,110,000
110‐34150 LOCAL USE SALES TAX 318,907 340,210 252,629 357,500 411,563 405,000
110‐34160 BUSINESS DISTRICT SALES TAX ‐ 438,810 282,147 130,000 136,596 ‐
110‐34170 MUNICIPAL AUTO RENTAL TAX 30,793 33,279 25,003 28,500 35,710 32,000
110‐34190 TELECOMMUNICATIONS TAX 90,000 90,000 90,000 90,000 90,000 90,000
110‐34210 STATE GRANTS ‐ 1,553 1,053 1,000 3,636 4,100
110‐34310 FEDERAL GRANTS 3,200 13,218 7,975 5,000 35,199 57,340
110‐34510 INTERGOVERNMENTAL AGREEMENT 92,482 101,960 56,841 142,246 128,301 200,619
110‐34910 GRANTS ‐ OTHER 5,806 4,504 ‐ 5,000 40,000 25,000
Total Intergovernmental Revenues 5,876,911 6,000,097 4,138,392 6,043,246 6,259,284 6,286,059
110‐35100 COURT FINES 29,454 25,663 16,713 24,000 31,026 29,000
110‐35150 COURT FINES ‐ ADMIN ADJUDICATION ‐ ‐ 25 3,300 300 500
110‐35200 TOWING FEES ‐ ‐ ‐ 5,000 268 500
110‐35350 TRAFFIC TICKETS ‐ SUPERVISION 7,152 6,319 4,299 6,000 8,500 7,500
110‐35600 RESTITUTION / FEES / OTHER 3,570 ‐ ‐ ‐ ‐ ‐
110‐35900 FINES ‐ OTHER 11,328 2,414 3,498 5,000 3,082 3,000
Total Fines and Forfeitures 51,504 34,396 24,535 43,300 43,176 40,500
GENERAL FUNDREVENUE DETAILFISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDREVENUE DETAILFISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
110‐36430 COPY / FAX 164 5 ‐ ‐ ‐ ‐
110‐36440 PUBLICATIONS 10 ‐ ‐ ‐ ‐ ‐
110‐36450 ADMINISTRATIVE / DOCUMENTATION 4,599 4,041 2,017 4,000 3,303 4,000
110‐36460 SERVICE CHARGE ‐ OTHER 17,975 18,655 14,319 8,400 25,015 22,000
Total User Charges 22,748 22,701 16,336 12,400 28,318 26,000
110‐37000 DEVELOPMENT OTHER 180,000 ‐ ‐ ‐ ‐ ‐
110‐37100 OVER/SHORT 24 (46) (94) ‐ (10) ‐
110‐37200 INTEREST INCOME 48,750 55,417 29,965 57,000 76,283 69,000
110‐37300 RENTAL INCOME 4,100 5,000 11,325 4,000 4,325 4,000
110‐37400 DONATIONS 19,406 1,639 477 200 622 200
110‐37401 SPONSORSHIPS ‐ 2,300 ‐ 2,000 ‐ ‐
110‐37402 MEMORIALS 151 ‐ 238 ‐ 500 200
110‐37800 PROMOTIONAL SALES 197 1,143 242 100 67 100
110‐37900 MISCELLANEOUS INCOME 10,844 2,911 10,960 2,000 54,335 2,000
Total Other Revenues 263,472 68,364 53,113 65,300 136,122 75,500
110‐38200 PROCEEDS ‐ FIXED ASSETS SALES 59,287 18,560 4,164 ‐ 4,100 ‐
Total Other Financing Sources 59,287 18,560 4,164 ‐ 4,100 ‐
110‐39250 TRANSFER FROM MFT 149,847 174,630 ‐ 75,000 74,659 150,000
110‐39510 TRANSFER FROM WATER 50,000 80,000 ‐ ‐ ‐ ‐
110‐39520 TRANSFER FROM SEWER 50,000 80,000 ‐ ‐ ‐ ‐
110‐39540 TRANSFER FROM REFUSE 10,500 12,000 ‐ ‐ ‐ ‐
Total Transfers In 260,347 346,630 ‐ 75,000 74,659 150,000
REVENUES TOTAL 8,173,518$ 8,226,682$ 5,840,087$ 8,068,446$ 8,301,415$ 8,483,259$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
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PROPOSED BUDGET
MISSION STATEMENT
The staff of the Administration Department is dedicated to providing the residents of Glen Carbon transparent, accountable governmental services in a courteous, cost-effective and efficient manner.
Overview
The Administration Department oversees the daily operations of the Village with the assistance of the designated Department Heads. The department is responsible for administering the policies adopted by the Mayor and Board of Trustees as well as coordinating the activities of the various Boards and Commission of the Village.
The Administration Department is comprised of 4 full-time employees, which includes the Village Administrator. The Village Administrator has general management responsibility for the operations of the Village, and direct supervision of the Human Resources Coordinator, Executive Administrative Assistant and the Senior/Community Center Administrator. Salaries of elected officials, including the Village Clerk, are accounted for within the Administration Department. The Village Administrator consults with and advises staff and elected officials on efficient delivery of Governmental Services including community relations and economic development. The Administration Department is charged with investigating all complaints in relation to matters concerning operations of the Village and ensuring conformance with the applicable state statutes.
Administration Department
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PROPOSED BUDGET
Administration Department
Mayor & Village Board
Village Clerk Village Administrator
Human Resource Coordinator
Executive Administrative
Assistant
Senior/Community Center
Village Treasurer
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51100‐1210 SALARIES 205,720$ 218,006$ 104,149$ 177,500$ 175,272$ 183,000$ 110‐51100‐1230 OVERTIME 373 ‐ ‐ 750 ‐ 200
110‐51100‐1410 ELECTED / APPTD OFFICIALS SALARY 41,100 49,802 31,773 50,700 50,874 51,000
110‐51100‐1510 LIFE INSURANCE 94 103 45 105 101 110
110‐51100‐1520 DISABILITY INSURANCE 540 677 287 750 570 720
110‐51100‐1530 HEALTH INSURANCE 39,089 42,252 21,307 ‐ ‐ ‐
110‐51100‐1540 WORKERS COMPENSATION 804 473 246 450 137 300
110‐51100‐1550 UNEMPLOYMENT INSURANCE 500 1,085 (457) 925 1,069 1,100
110‐51100‐1790 OTHER BENEFITS 124 93 103 125 81 125
Total Personnel Expenses 288,344 312,491 157,453 231,305 228,104 236,555
110‐51100‐3130 MAINT SERVICE ‐ VEHICLE (7,301) 351 191 250 88 250
110‐51100‐3210 I.T. SERVICES 13,578 59,489 42,105 50,000 48,964 65,200
110‐51100‐3220 MAINT SERVICE ‐ EQUIP COMM 1,775 ‐ ‐ ‐ ‐ ‐
110‐51100‐3310 ACCOUNTANT SERVICE 23,610 26,250 22,785 25,000 22,512 28,000
110‐51100‐3320 ENGINEERING SERVICE 2,538 ‐ ‐ 5,000 150 5,000
110‐51100‐3330 LEGAL SERVICE 132,242 138,250 98,084 168,000 163,013 168,000
110‐51100‐3360 MEDICAL SERVICE 4,912 1,970 2,178 2,000 4,074 21,500
110‐51100‐3490 OTHER PROFESSIONAL SVCS 11,836 8,521 12,311 7,000 37,763 17,000
110‐51100‐3510 POSTAGE 4,881 5,437 4,219 3,500 5,501 5,000
110‐51100‐3520 TELEPHONE 11,792 12,824 8,484 11,000 11,357 11,000
110‐51100‐3530 INTERNET SERVICE PROVIDER 188 1,680 1,120 1,300 1,750 1,800
110‐51100‐3540 EMAIL HOSTING 1,211 ‐ ‐ ‐ ‐ ‐
110‐51100‐3550 PUBLISHING 1,039 5,005 6,064 2,000 3,850 4,000
110‐51100‐3560 PRINTING 4,462 3,160 3,123 2,000 4,171 4,000
110‐51100‐3590 COMMUNICATIONS 32,069 32,123 29,029 27,600 5,021 6,000
110‐51100‐3610 DUES 4,051 3,773 3,007 3,500 3,546 3,700
110‐51100‐3620 TRAVEL 2,952 2,615 4,200 2,700 3,486 3,000
110‐51100‐3621 MEETINGS 516 877 493 400 726 400
110‐51100‐3630 TRAINING 1,485 1,642 1,331 1,700 840 1,700
110‐51100‐3650 PUBLICATIONS 929 815 273 800 854 850
110‐51100‐3810 SHORT TERM RENTAL 1,823 10,992 5,584 5,000 11,996 12,000
Total Contractual Services 250,588 315,774 244,581 318,750 329,662 358,400
110‐51100‐4210 MAINT SUPPLIES ‐ EQUIP IT 1,441 ‐ 180 200 225 200
110‐51100‐4510 OFFICE SUPPLIES 2,832 3,339 2,473 3,000 2,701 3,000
110‐51100‐4520 OPERATING SUPPLIES 2 99 13 200 32 200
110‐51100‐4525 MEDICAL SUPPLIES 3,761 4,677 4,005 5,000 4,924 5,000
GENERAL FUNDADMINISTRATION ‐ DEPARTMENT # 511
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDADMINISTRATION ‐ DEPARTMENT # 511
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019 BUDGET
110‐51100‐4550 AUTOMOTIVE FUEL / OIL ‐ 72 42 200 ‐ 200
110‐51100‐4590 GENERAL SUPPLIES 4,709 6,656 4,141 6,000 5,854 6,000
110‐51100‐4620 SMALL EQUIPMENT ‐ IT 2,420 5,631 2,037 3,000 8,441 3,000
110‐51100‐4630 SMALL EQUIPMENT ‐ OFFICE 220 36 ‐ 200 83 200
Total Supplies 15,385 20,510 12,891 17,800 22,260 17,800
110‐51100‐6110 COMMUNITY RELATIONS 859 6,408 2,449 6,000 5,613 6,000
110‐51100‐6120 EMPLOYEE RELATIONS 1,202 1,985 707 2,000 1,241 2,000
110‐51100‐6280 CITY PLANNING 1,035 1,035 1,035 1,000 1,035 1,000
110‐51100‐6290 MISCELLANEOUS EXPENSE 685 12,727 678 1,000 (723) 1,000
Total Other Expenditures 3,781 22,155 4,869 10,000 7,166 10,000
110‐51100‐8100 LAND 2,670 ‐ ‐ ‐ ‐ ‐
Total Fixed Assets 2,670 ‐ ‐ ‐ ‐ ‐
DEPARTMENT TOTAL 560,768$ 670,930$ 419,794$ 577,855$ 587,192$ 622,755$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐53100‐1210 SALARIES 35,176$ 34,238$ 25,457$ 42,800$ 42,799$ 41,500$ 110‐53100‐1540 WORKERS COMPENSATION 2,150 2,227 1,448 2,700 1,934 2,200
110‐53100‐1550 UNEMPLOYMENT INSURANCE 683 631 458 825 552 620
Total Personnel Expenses 38,009 37,096 27,363 46,325 45,285 44,320
110‐53100‐2010 UTILITIES 3,067 2,826 2,467 3,000 2,838 3,000
Total Utilities 3,067 2,826 2,467 3,000 2,838 3,000
110‐53100‐3110 MAINT SERVICE ‐ BUILDING 808 455 4,848 4,000 300 8,200
110‐53100‐3120 MAINT SERVICE ‐ EQUIPMENT ‐ 759 90 800 100 1,000
110‐53100‐3130 MAINT SERVICE ‐ VEHICLE 3,328 3,955 2,575 4,000 5,484 5,000
110‐53100‐3140 MAINT SERVICE ‐ GROUNDS 129 ‐ ‐ 350 ‐ 1,400
110‐53100‐3210 I.T. SERVICES 4,626 4,133 2,157 5,000 2,799 5,000
110‐53100‐3370 JANITORIAL SERVICE 8,280 ‐ ‐ ‐ ‐ ‐
110‐53100‐3490 OTHER PROFESSIONAL SVCS ‐ 288 333 300 547 300
110‐53100‐3510 POSTAGE 21 18 13 50 26 50
110‐53100‐3520 TELEPHONE 2,563 2,554 1,939 3,000 3,427 3,300
110‐53100‐3550 PUBLISHING 75 130 187 200 ‐ ‐
110‐53100‐3560 PRINTING 42 45 50 100 ‐ ‐
110‐53100‐3620 TRAVEL 43 ‐ ‐ ‐ ‐ ‐
Total Contractual Services 19,915 12,337 12,192 17,800 12,683 24,250
110‐53100‐4110 MAINT SUPPLIES ‐ BUILDING 720 82 221 800 4,655 1,000
110‐53100‐4140 MAINT SUPPLIES ‐ GROUNDS 48 ‐ 52 ‐ 50 ‐
110‐53100‐4510 OFFICE SUPPLIES 401 418 364 500 210 500
110‐53100‐4520 OPERATING SUPPLIES 112 132 116 200 311 350
110‐53100‐4540 JANITORIAL SUPPLIES 622 ‐ ‐ ‐ ‐ ‐
110‐53100‐4550 AUTOMOTIVE FUEL / OIL 2,616 2,988 3,428 3,000 4,052 5,000
110‐53100‐4580 UNIFORMS 150 234 62 300 94 350
110‐53100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ 110 819 350 50 350
110‐53100‐4620 SMALL EQUIPMENT ‐ IT ‐ 1,761 ‐ 1,000 834 1,000
110‐53100‐4630 SMALL EQUIPMENT ‐ OFFICE ‐ 169 30 ‐ ‐ 500
110‐53100‐4650 SMALL EQUIPMENT ‐ BUILDING 448 ‐ 4,533 2,000 1,002 2,000
110‐53100‐4720 PERIODICALS 168 ‐ ‐ 200 ‐ ‐
Total Supplies 5,285 5,894 9,625 8,350 11,258 11,050
110‐53100‐6110 COMMUNITY RELATIONS 73 57 6,172 8,000 9,364 9,400
110‐53100‐6120 EMPLOYEE RELATIONS 100 ‐ 100 100 100 100
110‐53100‐6290 MISCELLANEOUS EXPENSE ‐ 35 17 200 ‐ 200
Total Other Expenditures 173 92 6,289 8,300 9,464 9,700
DEPARTMENT TOTAL 66,449$ 58,245$ 57,936$ 83,775$ 81,528$ 92,320$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUNDSENIOR CENTER ‐ DEPARTMENT # 531
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 69
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
110‐57100‐1210 SALARIES 7,578$ ‐$ ‐$ ‐$ ‐$ ‐$ Total Personnel Expenses 7,578 ‐ ‐ ‐ ‐ ‐
110‐57100‐3320 ENGINEERING SERVICE 22,649 533 ‐ ‐ ‐ ‐
110‐57100‐3330 LEGAL SERVICE 10,414 2,487 ‐ ‐ ‐ ‐
110‐57100‐3490 OTHER PROFESSIONAL SVCS 53,176 6,893 446 21,000 ‐ ‐
Total Contractual Services 86,239 9,913 446 21,000 ‐ ‐
110‐57100‐6110 COMMUNITY RELATIONS ‐ 1,297 469 1,500 ‐ 1,500
110‐57100‐6280 CITY PLANNING 3,371 2,927 9,897 10,000 15,494 15,000
Total Other Expenditures 3,371 4,224 10,366 11,500 15,494 16,500
110‐57100‐7510 CENTER GROVE RD REBATE ‐ 429,196 312,495 475,000 431,820 450,000 110‐57100‐7520 EDWARDSVILLE CROSSING REBATE ‐ 469,807 310,878 ‐ ‐ ‐
Total Debt Service ‐ 899,003 623,373 475,000 431,820 450,000
DEPARTMENT TOTAL 97,188$ 913,140$ 634,185$ 507,500$ 447,314$ 466,500$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUNDECONOMIC DEVELOPMENT ‐ DEPARTMENT # 571
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 70
PROPOSED BUDGET
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11/01/2019 Page 71
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51300‐1210 SALARIES 171,124$ 290,904$ 116,022$ 189,000$ 178,110$ 185,400$ 110‐51300‐1230 OVERTIME 36 1,128 141 200 ‐ 200
110‐51300‐1510 LIFE INSURANCE 85 168 58 175 98 120
110‐51300‐1520 DISABILITY INSURANCE 503 1,128 391 1,250 626 600
110‐51300‐1530 HEALTH INSURANCE 44,683 86,723 38,992 ‐ ‐ ‐
110‐51300‐1540 WORKERS COMPENSATION 530 404 271 475 122 425
110‐51300‐1550 UNEMPLOYMENT INSURANCE 1,119 1,996 ‐ 1,525 1,525 1,900
110‐51300‐1790 OTHER BENEFITS 93 155 164 180 121 180
Total Personnel Expenses 218,173 382,606 156,039 192,805 180,602 188,825
110‐51300‐3110 MAINT SERVICE ‐ BUILDING ‐ ‐ ‐ ‐ ‐ ‐
110‐51300‐3210 I.T. SERVICES 5,848 14,591 10,034 38,700 8,221 12,000
110‐51300‐3490 OTHER PROFESSIONAL SVCS 1,528 17,982 8,110 17,300 18,095 29,000
110‐51300‐3510 POSTAGE 950 2,676 3,476 2,000 4,971 5,200
110‐51300‐3520 TELEPHONE 2,900 3,689 2,156 3,800 3,838 4,000
110‐51300‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
110‐51300‐3550 PUBLISHING 517 47 98 500 100 200
110‐51300‐3560 PRINTING 2,077 4,708 3,219 4,500 3,439 4,500
110‐51300‐3610 DUES 608 565 190 600 480 600
110‐51300‐3620 TRAVEL 723 258 489 4,000 261 4,000
110‐51300‐3630 TRAINING 1,065 220 385 3,000 555 3,000
110‐51300‐3640 TUITION REIMBURSEMENT 4,320 ‐ 4,751 15,000 9,719 12,000
110‐51300‐3810 SHORT TERM RENTAL 3,817 3,925 2,322 3,380 3,114 3,400
Total Contractual Services 24,541 48,661 35,230 92,780 52,793 77,900
110‐51300‐4510 OFFICE SUPPLIES 1,908 3,587 2,078 4,000 3,253 4,000
110‐51300‐4520 OPERATING SUPPLIES ‐ 103 10 ‐ ‐ ‐
110‐51300‐4590 GENERAL SUPPLIES ‐ 108 ‐ ‐ ‐ ‐
110‐51300‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ ‐ 963 ‐ ‐ ‐
110‐51300‐4620 SMALL EQUIPMENT ‐ IT 441 8,269 2,100 6,500 426 6,000
110‐51300‐4630 SMALL EQUIPMENT ‐ OFFICE 280 ‐ 89 300 ‐ 300
110‐51300‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐ 555 390 600 510 600
Total Supplies 2,629 12,622 5,630 11,400 4,189 10,900
110‐51300‐6110 COMMUNITY RELATIONS ‐ ‐ ‐ 200 ‐ 200
110‐51300‐6120 EMPLOYEE RELATIONS 83 86 ‐ 200 ‐ 200
110‐51300‐6290 MISCELLANEOUS EXPENSE ‐ 33 56 ‐ (56) ‐
Total Other Expenditures 83 119 56 400 (56) 400
DEPARTMENT TOTAL 245,426$ 444,008$ 196,955$ 297,385$ 237,528$ 278,025$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUNDFINANCE ‐ DEPARTMENT # 513
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 72
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐59000‐9225 TRANSFER TO COMMUNITY EVENTS FUND 20,000$ ‐$ ‐$ ‐ ‐ ‐
110‐59000‐9250 TRANSFER TO MFT FUND ‐ ‐ ‐ ‐ 378 ‐
110‐59000‐9260 TRANSFER TO CENTER GROVE BD 410,103 ‐ ‐ ‐ ‐ ‐
110‐59000‐9270 TRANSFER TO CAPITAL EXP FUND 511,434 689,317 201,291 263,441 263,441 ‐
110‐59000‐9280 TRANSFER TO HOUSING ASSIST PRGM FUND 3,600 3,600 2,400 3,600 2,850 1,800
110‐59000‐9310 TRANSFER TO PARKS CAP'L EXP FUND 59,287 ‐ ‐ 130,000 136,596 ‐
110‐59000‐9650 TRANSFER TO HEALTH INSURANCE FUND ‐ ‐ ‐ 890,000 855,928 1,142,000
110‐59000‐9710 TRANSFER TO POLICE PENSION 372,762 398,550 452,209 450,800 475,386 470,000
110‐59000‐9720 TRANSFER TO DUI FUND 3,367 ‐ ‐ ‐ ‐ ‐
Total Transfers Out 1,380,553 1,091,467 655,900 1,737,841 1,734,579 1,613,800
DEPARTMENT TOTAL 1,380,553$ 1,091,467$ 655,900$ 1,737,841$ 1,734,579$ 1,613,800$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUNDINTERFUND TRANSFERS ‐ DEPARTMENT # 590
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 73
PROPOSED BUDGET
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11/01/2019 Page 74
PROPOSED BUDGET
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11/01/2019 Page 75
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51600‐1210 SALARIES 255,803$ 277,998$ 198,257$ 323,500$ 288,989$ 311,000$ 110‐51600‐1230 OVERTIME 637 5,565 1,037 1,000 2,264 200
110‐51600‐1510 LIFE INSURANCE 152 155 95 170 156 200
110‐51600‐1520 DISABILITY INSURANCE 868 1,016 632 1,500 1,038 1,500
110‐51600‐1530 HEALTH INSURANCE 67,060 79,895 61,961 ‐ ‐ ‐
110‐51600‐1540 WORKERS COMPENSATION 10,264 8,667 6,987 10,900 8,342 6,500
110‐51600‐1550 UNEMPLOYMENT INSURANCE 1,792 2,610 136 1,850 1,820 2,000
110‐51600‐1710 UNIFORM/CLOTHING ALLOWANCE 176 847 330 400 521 500
110‐51600‐1790 OTHER BENEFITS 155 153 184 200 202 200
Total Personnel Expenses 336,907 376,906 269,619 339,520 303,332 322,100
110‐51600‐2010 UTILITIES 12,063 12,104 8,244 12,000 11,316 ‐
Total Utilities 12,063 12,104 8,244 12,000 11,316 ‐
110‐51600‐3110 MAINT SERVICE ‐ BUILDING 448 3,140 16,711 10,000 4,481 ‐
110‐51600‐3120 MAINT SERVICE ‐ EQUIPMENT 1,311 744 524 3,000 1,201 ‐ 110‐51600‐3130 MAINT SERVICE ‐ VEHICLE 982 399 2,363 700 3,102 4,000
110‐51600‐3210 I.T. SERVICES 8,730 9,246 5,564 10,000 8,991 15,000
110‐51600‐3320 ENGINEERING SERVICE 22,384 18,624 18,708 10,000 11,338 5,000
110‐51600‐3330 LEGAL SERVICE 35,167 48,559 4,960 5,000 24,492 30,000
110‐51600‐3370 JANITORIAL SERVICE 15,960 48,896 32,615 50,000 50,728 ‐
110‐51600‐3400 PROFESSIONAL SERVICE ‐ INSPECTION 10,747 ‐ ‐ 1,600 ‐ ‐
110‐51600‐3490 OTHER PROFESSIONAL SVCS 18,455 12,517 5,931 25,000 6,224 35,000
110‐51600‐3495 DEMOLITION SERVICES ‐ ‐ ‐ ‐ 40,000 45,000
110‐51600‐3510 POSTAGE 1,162 1,395 1,094 1,500 1,656 2,500
110‐51600‐3520 TELEPHONE 3,671 3,197 3,135 5,000 4,559 6,000
110‐51600‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
110‐51600‐3550 PUBLISHING 1,731 3,755 1,295 1,000 4,286 5,000
110‐51600‐3560 PRINTING 3,066 2,409 1,807 1,500 1,831 1,500
110‐51600‐3566 COPIES ‐ ‐ ‐ 125 ‐ 125
110‐51600‐3610 DUES 220 657 258 500 273 500
110‐51600‐3620 TRAVEL 162 ‐ 67 1,500 ‐ 250
110‐51600‐3621 MEETINGS 255 142 414 300 183 300
110‐51600‐3630 TRAINING 1,328 2,113 1,505 1,500 548 1,500
110‐51600‐3650 PUBLICATIONS ‐ ‐ ‐ 300 ‐ ‐
110‐51600‐3810 SHORT TERM RENTAL 1,897 1,039 1,398 600 1,530 1,700
Total Contractual Services 127,864 156,832 98,349 129,125 165,423 153,375
GENERAL FUNDBUILDING & ZONING ‐ DEPARTMENT # 516
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 76
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDBUILDING & ZONING ‐ DEPARTMENT # 516
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
110‐51600‐4110 MAINT SUPPLIES ‐ BUILDING 2,536 829 1,038 13,000 3,056 ‐
110‐51600‐4120 MAINT SUPPLIES ‐ EQUIPMENT 337 ‐ 84 1,000 100 ‐
110‐51600‐4130 MAINT SUPPLIES ‐ VEHICLE 507 167 17 500 62 500
110‐51600‐4140 MAINT SUPPLIES ‐ GROUNDS 878 78 5,711 1,000 1,125 ‐
110‐51600‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐ 234 ‐ 4,000 221 500
110‐51600‐4510 OFFICE SUPPLIES 2,638 2,176 931 2,600 3,106 5,000
110‐51600‐4520 OPERATING SUPPLIES 1,414 858 832 1,400 1,509 500
110‐51600‐4530 SMALL TOOLS 1,107 356 321 1,000 613 500
110‐51600‐4540 JANITORIAL SUPPLIES 1,462 7,101 4,237 6,700 6,489 ‐
110‐51600‐4550 AUTOMOTIVE FUEL / OIL 2,794 2,653 2,322 3,000 2,955 3,500
110‐51600‐4580 UNIFORMS ‐ 236 49 ‐ 110 900
110‐51600‐4610 SMALL EQUIPMENT ‐ GENERAL 1,961 976 1,322 700 319 500
110‐51600‐4620 SMALL EQUIPMENT ‐ IT 1,840 2,607 4,435 1,200 17,137 2,000
110‐51600‐4630 SMALL EQUIPMENT ‐ OFFICE 215 130 31 500 150 500
110‐51600‐4660 SMALL EQUIPMENT ‐ VEHICLE ‐ ‐ ‐ 1,200 ‐ 500
110‐51600‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐ 649 ‐ ‐ 10,488 1,500
110‐51600‐4710 BOOKS ‐ ‐ ‐ 500 ‐ 500
Total Supplies 17,689 19,050 21,330 38,300 47,440 16,900
110‐51600‐6110 COMMUNITY RELATIONS ‐ ‐ 6 100 ‐ ‐
110‐51600‐6120 EMPLOYEE RELATIONS 165 86 ‐ 275 ‐ 250
110‐51600‐6290 MISCELLANEOUS EXPENSE 3 ‐ 14 75 ‐ 50
Total Other Expenditures 168 86 20 450 ‐ 300
DEPARTMENT TOTAL 494,691$ 564,978$ 397,562$ 519,395$ 527,511$ 492,675$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
11/01/2019 Page 77
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐56500‐1210 SALARIES 15,349$ 15,704$ 7,174$ 16,500$ 7,725$ 47,000$ 110‐56500‐1230 OVERTIME ‐ ‐ ‐ ‐ ‐ 200
110‐56500‐1540 WORKERS COMPENSATION 775 660 352 500 380 50
110‐56500‐1550 UNEMPLOYMENT INSURANCE 322 307 206 500 202 350
110‐56500‐1790 OTHER BENEFITS ‐ ‐ ‐ ‐ ‐ 50
Total Personnel Expenses 16,446 16,671 7,732 17,500 8,307 47,650
110‐56500‐2010 UTILITIES 5,524 4,854 3,585 6,250 5,211 6,250
110‐56500‐2020 STREET LIGHTING 1,873 1,767 1,302 2,000 1,225 2,000
Total Utilities 7,397 6,621 4,887 8,250 6,436 8,250
110‐56500‐3110 MAINT SERVICE ‐ BUILDING 12,933 12,160 3,865 16,620 3,795 15,000
110‐56500‐3120 MAINT SERVICE ‐ EQUIPMENT ‐ 100 ‐ ‐ 120 200
110‐56500‐3140 MAINT SERVICE ‐ GROUNDS 1,950 ‐ 1,350 1,500 ‐ 1,500
110‐56500‐3210 I.T. SERVICES 6,343 5,452 2,157 4,000 3,730 4,000
110‐56500‐3370 JANITORIAL SERVICE 4,060 ‐ ‐ ‐ ‐ ‐
110‐56500‐3490 OTHER PROFESSIONAL SVCS 953 931 838 1,000 2,589 2,000
110‐56500‐3510 POSTAGE 25 43 20 75 14 50
110‐56500‐3520 TELEPHONE 2,997 2,971 2,230 3,000 3,840 4,200 110‐56500‐3530 INTERNET SERVICE PROVIDER 963 960 640 1,000 960 1,150
110‐56500‐3540 EMAIL HOSTING ‐ ‐ ‐ 150 ‐ ‐
110‐56500‐3550 PUBLISHING 38 42 ‐ 100 ‐ 100
110‐56500‐3560 PRINTING 691 256 1,301 500 114 500
110‐56500‐3610 DUES 200 235 298 300 353 400
110‐56500‐3620 TRAVEL ‐ ‐ ‐ 100 ‐ 100
110‐56500‐3630 TRAINING 40 ‐ ‐ 100 100 100
110‐56500‐3810 SHORT TERM RENTAL ‐ 44 99 50 132 150
Total Contractual Services 31,193 23,194 12,798 28,495 15,747 29,450
110‐56500‐4110 MAINT SUPPLIES ‐ BUILDING 836 138 783 1,500 1,303 1,500
110‐56500‐4120 MAINT SUPPLIES ‐ EQUIPMENT 75 75 77 700 ‐ 700
110‐56500‐4140 MAINT SUPPLIES ‐ GROUNDS 1,019 16 30 800 357 800
110‐56500‐4210 MAINT SUPPLIES ‐ EQUIP IT 43 ‐ ‐ 500 ‐ 500
110‐56500‐4510 OFFICE SUPPLIES 2,757 1,319 102 700 186 700
110‐56500‐4520 OPERATING SUPPLIES 961 1,385 2,013 4,000 344 4,000
110‐56500‐4530 SMALL TOOLS ‐ ‐ 8 ‐ ‐ ‐
110‐56500‐4540 JANITORIAL SUPPLIES 231 ‐ ‐ ‐ ‐ ‐
110‐56500‐4590 GENERAL SUPPLIES ‐ ‐ ‐ 200 ‐ 200
GENERAL FUNDMUSEUM‐ DEPARTMENT # 565
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 78
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDMUSEUM‐ DEPARTMENT # 565
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
110‐56500‐4610 SMALL EQUIPMENT ‐ GENERAL 769 852 1,313 500 6,365 5,500
110‐56500‐4620 SMALL EQUIPMENT ‐ IT 1,000 1,907 ‐ 2,000 3,200 2,000
110‐56500‐4630 SMALL EQUIPMENT ‐ OFFICE ‐ ‐ ‐ 400 ‐ 400
110‐56500‐4670 SMALL EQUIPMENT ‐ FURNITURE 50 703 ‐ 400 ‐ 400
110‐56500‐4720 PERIODICALS ‐ ‐ ‐ 200 ‐ 200
Total Supplies 7,741 6,395 4,326 11,900 11,755 16,900
110‐56500‐6110 COMMUNITY RELATIONS 2,188 3,128 5,698 2,000 700 3,200
110‐56500‐6290 MISCELLANEOUS EXPENSE ‐ ‐ ‐ 100 ‐ 1,500
Total Other Expenditures 2,188 3,128 5,698 2,100 700 4,700
DEPARTMENT TOTAL 64,965$ 56,009$ 35,441$ 68,245$ 42,945$ 106,950$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
11/01/2019 Page 79
PROPOSED BUDGET
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11/01/2019 Page 80
PROPOSED BUDGET
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11/01/2019 Page 81
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐52100‐1210 SALARIES 2,013,676$ 2,192,742$ 1,494,407$ 2,400,000$ 2,471,056$ 2,540,000$ 110‐52100‐1230 OVERTIME 125,370 162,656 130,840 160,195 230,646 220,000
110‐52100‐1510 LIFE INSURANCE 919 1,006 580 1,100 1,022 1,150
110‐52100‐1520 DISABILITY INSURANCE 5,414 6,619 3,787 8,300 6,670 6,300
110‐52100‐1530 HEALTH INSURANCE 412,951 493,220 329,404 ‐ ‐ ‐
110‐52100‐1540 WORKERS COMPENSATION 56,925 36,665 24,304 48,800 36,249 36,500
110‐52100‐1550 UNEMPLOYMENT INSURANCE 11,703 10,119 919 10,900 10,435 11,000
110‐52100‐1710 UNIFORM/CLOTHING ALLOWANCE 8,769 10,371 6,043 11,250 11,092 11,250
110‐52100‐1790 OTHER BENEFITS 898 1,022 1,002 1,100 1,027 1,100
Total Personnel Expenses 2,636,625 2,914,420 1,991,286 2,641,645 2,768,197 2,827,300
110‐52100‐2010 UTILITIES 19,198 18,828 14,319 17,625 18,576 15,000
Total Utilities 19,198 18,828 14,319 17,625 18,576 15,000
110‐52100‐3110 MAINT SERVICE ‐ BUILDING 16,135 11,113 8,703 22,550 10,629 12,050
110‐52100‐3120 MAINT SERVICE ‐ EQUIPMENT 3,449 6,932 6,187 8,494 16,502 16,494 110‐52100‐3130 MAINT SERVICE ‐ VEHICLE 43,259 55,091 30,722 48,000 48,653 40,000
110‐52100‐3210 I.T. SERVICES 50,993 59,683 44,979 63,331 62,003 76,655
110‐52100‐3220 MAINT SERVICE ‐ EQUIP COMM 28,154 31,234 41,028 71,397 23,831 65,144
110‐52100‐3330 LEGAL SERVICE ‐ ‐ 1,000 4,000 2,000 2,000
110‐52100‐3360 MEDICAL SERVICE ‐ 4,455 ‐ 5,000 ‐ ‐
110‐52100‐3370 JANITORIAL SERVICE 17,640 ‐ ‐ ‐ ‐ ‐
110‐52100‐3381 PERMITS/FEES 885 810 1,032 1,000 527 1,250
110‐52100‐3490 OTHER PROFESSIONAL SVCS 17,862 5,253 14,200 12,728 8,623 27,000
110‐52100‐3510 POSTAGE 1,763 1,268 656 1,200 954 1,000
110‐52100‐3520 TELEPHONE 9,019 8,582 5,139 8,708 7,954 8,708
110‐52100‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
110‐52100‐3550 PUBLISHING ‐ ‐ 75 ‐ ‐ ‐
110‐52100‐3560 PRINTING 6,344 1,993 2,246 4,280 4,172 3,880
110‐52100‐3590 COMMUNICATIONS 2,421 2,728 1,604 2,556 1,587 1,644
110‐52100‐3610 DUES 4,120 2,653 1,648 2,770 2,430 3,170
110‐52100‐3620 TRAVEL 4,195 4,458 4,534 6,000 9,527 11,000
110‐52100‐3621 MEETINGS 516 266 507 1,200 1,259 1,300
110‐52100‐3630 TRAINING 12,659 13,204 6,523 27,950 20,152 35,335
110‐52100‐3640 TUITION REIMBURSEMENT 7,153 14,146 33,094 46,050 16,225 15,750
110‐52100‐3810 SHORT TERM RENTAL 3,133 2,271 1,608 2,384 2,144 2,384
Total Contractual Services 229,888 226,140 205,485 339,598 239,172 324,764
GENERAL FUNDPOLICE ‐ DEPARTMENT # 521
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDPOLICE ‐ DEPARTMENT # 521
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
110‐52100‐4110 MAINT SUPPLIES ‐ BUILDING 1,985 2,247 1,168 2,500 991 6,984
110‐52100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 6,608 1,271 1,342 7,400 10,213 2,800
110‐52100‐4130 MAINT SUPPLIES ‐ VEHICLE ‐ ‐ ‐ ‐ 2 ‐
110‐52100‐4210 MAINT SUPPLIES ‐ EQUIP IT 794 1,573 301 11,762 1,921 1,500
110‐52100‐4510 OFFICE SUPPLIES 3,142 2,860 2,558 3,200 3,568 3,700
110‐52100‐4520 OPERATING SUPPLIES 3,701 1,731 1,233 3,000 1,909 3,000
110‐52100‐4528 POLICE SUPPLIES 7,378 10,658 10,253 8,000 9,260 9,000
110‐52100‐4540 JANITORIAL SUPPLIES 1,639 ‐ ‐ ‐ ‐ ‐
110‐52100‐4550 AUTOMOTIVE FUEL / OIL 44,513 53,163 41,159 65,000 59,383 70,000
110‐52100‐4580 UNIFORMS 42,798 26,786 9,741 25,500 28,218 16,940
110‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL 619 31,726 6,422 3,700 6,206 11,200
110‐52100‐4620 SMALL EQUIPMENT ‐ IT 40,299 15,309 7,295 31,250 20,781 24,900
110‐52100‐4630 SMALL EQUIPMENT ‐ OFFICE 1,203 12,632 3,336 4,250 1,431 9,400
110‐52100‐4650 SMALL EQUIPMENT ‐ BUILDING 2,317 1,813 59 3,500 ‐ 5,000
110‐52100‐4660 SMALL EQUIPMENT ‐ VEHICLE ‐ 159 ‐ 10,000 9,899 ‐
110‐52100‐4670 SMALL EQUIPMENT ‐ FURNITURE 645 2,882 836 2,000 3,256 5,000
110‐52100‐4730 SUBSCRIPTIONS 5,995 6,274 ‐ ‐ ‐ ‐
Total Supplies 163,636 171,084 85,703 181,062 157,038 169,424
110‐52100‐6110 COMMUNITY RELATIONS 1,988 6,060 4,034 7,100 4,804 7,100
110‐52100‐6120 EMPLOYEE RELATIONS 2,231 2,485 485 3,000 1,113 3,000
110‐52100‐6290 MISCELLANEOUS EXPENSE ‐ 120 ‐ 200 ‐ 200
Total Other Expenditures 4,219 8,665 4,519 10,300 5,917 10,300
DEPARTMENT TOTAL 3,053,566$ 3,339,137$ 2,301,312$ 3,190,230$ 3,188,900$ 3,346,788$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐52200‐3330 LEGAL SERVICE ‐$ 858$ 2,083$ 2,000 2,505 5,000
110‐52200‐3490 OTHER PROFESSIONAL SVCS 3,250 ‐ 530 1,800 ‐ 500
110‐52200‐3510 POSTAGE ‐ ‐ 74 35 ‐ 100
110‐52200‐3550 PUBLISHING ‐ ‐ 632 70 529 500
110‐52200‐3610 DUES ‐ ‐ 1,855 2,175 ‐ 375
110‐52200‐3620 TRAVEL ‐ ‐ ‐ 2,300 ‐ 2,300
110‐52200‐3630 TRAINING ‐ ‐ ‐ 1,950 ‐ 1,950
Total Contractual Services 3,250 858 5,174 10,330 3,034 10,725
110‐52200‐4510 OFFICE SUPPLIES 9 ‐ ‐ 50 ‐ 50
Total Supplies 9 ‐ ‐ 50 ‐ 50
110‐52200‐6290 MISCELLANEOUS EXPENSE ‐ ‐ 40 150 55 150
Total Other Expenditures ‐ ‐ 40 150 55 150
DEPARTMENT TOTAL 3,259$ 858$ 5,214$ 10,530$ 3,089$ 10,925$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUNDPOLICE COMMISSION‐ DEPARTMENT # 522
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 84
PROPOSED BUDGET
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11/01/2019 Page 85
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐54700‐1210 SALARIES 411,046$ 421,989$ 326,921$ 552,300$ 510,761$ 566,000$ 110‐54700‐1230 OVERTIME 7,185 13,483 7,185 12,000 12,005 12,000
110‐54700‐1510 LIFE INSURANCE 213 229 151 250 261 275
110‐54700‐1520 DISABILITY INSURANCE 1,274 1,571 1,244 2,300 2,099 1,800
110‐54700‐1530 HEALTH INSURANCE 77,416 87,153 67,010 ‐ ‐ ‐
110‐54700‐1540 WORKERS COMPENSATION 35,990 19,956 24,121 47,400 27,452 47,200
110‐54700‐1550 UNEMPLOYMENT INSURANCE 2,132 2,659 302 3,400 3,149 3,500
110‐54700‐1710 UNIFORM/CLOTHING ALLOWANCE 405 940 743 1,000 1,172 1,200
110‐54700‐1790 OTHER BENEFITS 225 225 246 250 202 250
Total Personnel Expenses 535,886 548,205 427,923 618,900 557,101 632,225
110‐54700‐2010 UTILITIES 5,392 4,353 2,715 4,100 2,337 3,000
110‐54700‐2020 STREET LIGHTING 118,092 114,262 66,139 106,250 90,615 110,000
Total Utilities 123,484 118,615 68,854 110,350 92,952 113,000
110‐54700‐3110 MAINT SERVICE ‐ BUILDING 3,028 ‐ 994 1,800 926 1,000
110‐54700‐3120 MAINT SERVICE ‐ EQUIPMENT 3,722 8,817 14,931 9,000 21,060 15,000 110‐54700‐3130 MAINT SERVICE ‐ VEHICLE 10,893 15,651 7,862 10,000 21,253 16,000
110‐54700‐3140 MAINT SERVICE ‐ GROUNDS 3,800 3,850 2,500 11,500 1,000 3,000
110‐54700‐3150 MAINT SERVICE ‐ STREET 8,899 10,374 7,751 10,000 6,294 10,000
110‐54700‐3210 I.T. SERVICES 3,587 2,079 2,359 3,200 2,799 3,200
110‐54700‐3320 ENGINEERING SERVICE 8,336 3,103 4,015 20,000 2,697 20,000
110‐54700‐3370 JANITORIAL SERVICE 996 ‐ ‐ ‐ ‐ ‐
110‐54700‐3381 PERMITS/FEES 1,000 1,000 1,000 1,000 1,000 1,000
110‐54700‐3490 OTHER PROFESSIONAL SVCS 2,047 2,018 2,188 3,000 2,616 23,000
110‐54700‐3510 POSTAGE 19 7 251 ‐ 375 300
110‐54700‐3520 TELEPHONE 4,247 4,095 3,697 4,500 5,775 4,500
110‐54700‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
110‐54700‐3550 PUBLISHING 475 1,288 ‐ 1,000 ‐ ‐
110‐54700‐3560 PRINTING 8 1 141 ‐ 30 200
110‐54700‐3610 DUES ‐ ‐ ‐ 300 ‐ 300
110‐54700‐3620 TRAVEL ‐ ‐ ‐ 1,210 250 1,500 110‐54700‐3630 TRAINING 150 50 650 400 563 400
110‐54700‐3810 SHORT TERM RENTAL 687 65 184 1,000 195 1,000
Total Contractual Services 52,082 52,398 48,523 77,910 66,833 100,400
110‐54700‐4110 MAINT SUPPLIES ‐ BUILDING 342 447 562 500 591 500
110‐54700‐4120 MAINT SUPPLIES ‐ EQUIPMENT 2,360 1,361 1,471 2,000 3,841 2,500
110‐54700‐4130 MAINT SUPPLIES ‐ VEHICLE 3,103 2,402 887 2,500 2,143 2,000
110‐54700‐4140 MAINT SUPPLIES ‐ GROUNDS 235 626 397 750 280 650
110‐54700‐4150 MAINT SUPPLIES ‐ STREET 10,437 17,781 9,578 17,000 13,386 17,000
GENERAL FUNDSTREETS ‐ DEPARTMENT # 547
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDSTREETS ‐ DEPARTMENT # 547
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
110‐54700‐4170 MAINT SUPPLIES ‐ SNOW REMOVAL ‐ ‐ 604 600 770 600
110‐54700‐4510 OFFICE SUPPLIES 72 148 15 250 42 250
110‐54700‐4520 OPERATING SUPPLIES 4,993 1,808 2,155 4,000 2,159 2,500
110‐54700‐4525 MEDICAL SUPPLIES ‐ ‐ ‐ 200 ‐ ‐
110‐54700‐4530 SMALL TOOLS 5,206 336 738 750 1,916 1,500
110‐54700‐4540 JANITORIAL SUPPLIES 294 ‐ ‐ ‐ ‐ ‐
110‐54700‐4550 AUTOMOTIVE FUEL / OIL 17,192 18,047 16,733 17,000 22,260 20,000
110‐54700‐4560 CHEMICALS 5,143 5,552 5,060 5,000 3,578 5,000
110‐54700‐4580 UNIFORMS ‐ 2,394 1,656 4,500 3,120 4,500
110‐54700‐4590 GENERAL SUPPLIES 47 ‐ ‐ ‐ ‐ ‐
110‐54700‐4610 SMALL EQUIPMENT ‐ GENERAL 4,491 4,826 2,794 4,500 228 4,500
110‐54700‐4620 SMALL EQUIPMENT ‐ IT 832 45 3,098 300 ‐ 300
Total Supplies 54,747 55,773 45,748 59,850 54,314 61,800
110‐54700‐6120 EMPLOYEE RELATIONS 83 86 20 100 41 ‐
110‐54700‐6290 MISCELLANEOUS EXPENSE 346 ‐ ‐ ‐ ‐ ‐
Total Other Expenditures 429 86 20 100 41 ‐
110‐54700‐8300 EQUIPMENT 392 ‐ ‐ ‐ ‐ ‐
Total Fixed Assets 392 ‐ ‐ ‐ ‐ ‐
DEPARTMENT TOTAL 767,020$ 775,077$ 591,068$ 867,110$ 771,241$ 907,425$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51700‐1210 SALARIES ‐ ‐ ‐ ‐ ‐ 55,000
110‐51700‐1230 OVERTIME ‐ ‐ ‐ ‐ ‐ 500
110‐51700‐1510 LIFE INSURANCE ‐ ‐ ‐ ‐ ‐ 30
110‐51700‐1520 DISABILITY INSURANCE ‐ ‐ ‐ ‐ ‐ 250
110‐51700‐1540 WORKERS COMPENSATION ‐ ‐ ‐ ‐ ‐ 1,525
110‐51700‐1550 UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ ‐ 325
110‐51700‐1790 OTHER BENEFITS ‐ ‐ ‐ ‐ ‐ 50
Total Personnel Expenses ‐ ‐ ‐ ‐ ‐ 57,680
110‐51700‐2010 UTILITIES ‐ ‐ ‐ ‐ ‐ 12,360
Total Utilities ‐ ‐ ‐ ‐ ‐ 12,360
110‐51700‐3110 MAINT SERVICE ‐ BUILDING ‐ ‐ ‐ ‐ ‐ 10,300
110‐51700‐3120 MAINT SERVICE ‐ EQUIPMENT ‐ ‐ ‐ ‐ ‐ 2,000 110‐51700‐3130 MAINT SERVICE ‐ VEHICLE ‐ ‐ ‐ ‐ ‐ 500
110‐51700‐3210 I.T. SERVICES ‐ ‐ ‐ ‐ ‐ 927
110‐51700‐3370 JANITORIAL SERVICE ‐ ‐ ‐ ‐ ‐ 51,500
110‐51700‐3490 OTHER PROFESSIONAL SVCS ‐ ‐ ‐ ‐ ‐ 2,060
110‐51700‐3510 POSTAGE ‐ ‐ ‐ ‐ ‐ 200
110‐51700‐3520 TELEPHONE ‐ ‐ ‐ ‐ ‐ 721
110‐51700‐3620 TRAVEL ‐ ‐ ‐ ‐ ‐ 309 110‐51700‐3630 TRAINING ‐ ‐ ‐ ‐ ‐ 206
Total Contractual Services ‐ ‐ ‐ ‐ ‐ 68,723
110‐51700‐4110 MAINT SUPPLIES ‐ BUILDING ‐ ‐ ‐ ‐ ‐ 10,000
110‐51700‐4120 MAINT SUPPLIES ‐ EQUIPMENT ‐ ‐ ‐ ‐ ‐ 1,030
110‐51700‐4130 MAINT SUPPLIES ‐ VEHICLE ‐ ‐ ‐ ‐ ‐ 103
110‐51700‐4140 MAINT SUPPLIES ‐ GROUNDS ‐ ‐ ‐ ‐ ‐ 1,030
110‐51700‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐ ‐ ‐ ‐ ‐ 500
110‐51700‐4510 OFFICE SUPPLIES ‐ ‐ ‐ ‐ ‐ 200
110‐51700‐4520 OPERATING SUPPLIES ‐ ‐ ‐ ‐ ‐ 2,000
110‐51700‐4530 SMALL TOOLS ‐ ‐ ‐ ‐ ‐ 1,000
110‐51700‐4540 JANITORIAL SUPPLIES ‐ ‐ ‐ ‐ ‐ 7,000
110‐51700‐4550 AUTOMOTIVE FUEL / OIL ‐ ‐ ‐ ‐ ‐ 824
110‐51700‐4580 UNIFORMS ‐ ‐ ‐ ‐ ‐ 100
110‐51700‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ ‐ ‐ ‐ ‐ 500
110‐51700‐4620 SMALL EQUIPMENT ‐ IT ‐ ‐ ‐ ‐ ‐ 2,000
110‐51700‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐ ‐ ‐ ‐ ‐ 1,000
Total Supplies ‐ ‐ ‐ ‐ ‐ 27,287
110‐51700‐6110 COMMUNITY RELATIONS ‐ ‐ ‐ ‐ ‐ 50
110‐51700‐6120 EMPLOYEE RELATIONS ‐ ‐ ‐ ‐ ‐ 100
110‐51700‐6290 MISCELLANEOUS EXPENSE ‐ ‐ ‐ ‐ ‐ 25
Total Other Expenditures ‐ ‐ ‐ ‐ ‐ 175
DEPARTMENT TOTAL ‐$ ‐$ ‐$ ‐$ ‐$ 166,225$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL FUNDPW BUILDING MAINTENANCE ‐ DEPARTMENT # 517
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐56200‐1210 SALARIES 175,803$ 184,600$ 140,462$ 282,000$ 239,703$ 248,100$ 110‐56200‐1230 OVERTIME 402 453 967 500 884 1,000
110‐56200‐1510 LIFE INSURANCE 99 108 62 135 113 140
110‐56200‐1520 DISABILITY INSURANCE 586 733 419 1,000 740 696
110‐56200‐1530 HEALTH INSURANCE 30,030 31,634 21,039 ‐ ‐ ‐
110‐56200‐1540 WORKERS COMPENSATION 6,392 5,712 4,069 8,000 4,475 4,800
110‐56200‐1550 UNEMPLOYMENT INSURANCE 1,831 1,903 940 1,550 1,355 1,600
110‐56200‐1710 UNIFORM/CLOTHING ALLOWANCE 480 105 504 300 330 400
110‐56200‐1790 OTHER BENEFITS 101 101 103 150 61 150
Total Personnel Expenses 215,724 225,349 168,565 293,635 247,661 256,886
110‐56200‐2010 UTILITIES 13,257 13,887 8,607 13,000 11,626 13,000
110‐56200‐2020 STREET LIGHTING 3,917 3,757 2,196 3,500 3,138 3,500
110‐56200‐2220 SIGNAGE 603 1,204 ‐ 1,000 ‐ 1,000
Total Utilities 17,777 18,848 10,803 17,500 14,764 17,500
110‐56200‐3110 MAINT SERVICE ‐ BUILDING 2,927 1,120 1,938 900 926 900
110‐56200‐3120 MAINT SERVICE ‐ EQUIPMENT 564 5,957 2,446 1,500 684 1,000 110‐56200‐3130 MAINT SERVICE ‐ VEHICLE 1,098 1,243 948 1,200 1,026 1,000
110‐56200‐3140 MAINT SERVICE ‐ GROUNDS 6,380 9,932 7,382 9,000 8,011 6,500
110‐56200‐3141 MOWING SERVICES 10,137 18,300 14,145 16,000 16,344 18,000
110‐56200‐3210 I.T. SERVICES 3,577 2,263 1,438 2,500 1,869 2,000
110‐56200‐3320 ENGINEERING SERVICE 1,437 ‐ ‐ ‐ ‐ ‐
110‐56200‐3490 OTHER PROFESSIONAL SVCS 1,842 96 38 1,000 276 1,000
110‐56200‐3510 POSTAGE 59 6 1 100 28 100
110‐56200‐3520 TELEPHONE 4,129 3,926 3,674 4,000 5,127 300
110‐56200‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
110‐56200‐3550 PUBLISHING ‐ ‐ ‐ ‐ 315 300
110‐56200‐3560 PRINTING ‐ 1 7 200 25 100
110‐56200‐3630 TRAINING 120 130 300 ‐ 503 400
110‐56200‐3810 SHORT TERM RENTAL ‐ 65 147 ‐ 195 100
Total Contractual Services 32,458 43,039 32,464 36,400 35,329 31,700
110‐56200‐4110 MAINT SUPPLIES ‐ BUILDING 2,958 792 1,811 750 1,935 1,500
110‐56200‐4120 MAINT SUPPLIES ‐ EQUIPMENT 3,059 3,137 2,769 3,000 1,538 3,000
110‐56200‐4130 MAINT SUPPLIES ‐ VEHICLE 69 74 103 150 484 200
110‐56200‐4140 MAINT SUPPLIES ‐ GROUNDS 15,800 13,406 4,105 10,000 14,491 10,000
110‐56200‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐ 93 ‐ ‐ ‐ ‐
110‐56200‐4510 OFFICE SUPPLIES 92 360 103 300 446 300
110‐56200‐4520 OPERATING SUPPLIES 244 2,551 785 1,000 1,730 1,000
110‐56200‐4530 SMALL TOOLS 348 536 1 500 142 500
110‐56200‐4540 JANITORIAL SUPPLIES 1,912 ‐ ‐ ‐ ‐ ‐
GENERAL FUNDPARKS ‐ DEPARTMENT # 562
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 89
PROPOSED BUDGET
Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
GENERAL FUNDPARKS ‐ DEPARTMENT # 562
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
110‐56200‐4550 AUTOMOTIVE FUEL / OIL 5,008 4,813 4,310 4,500 4,792 3,000
110‐56200‐4560 CHEMICALS 748 248 1,285 500 856 500
110‐56200‐4580 UNIFORMS ‐ 80 116 500 758 650
110‐56200‐4590 GENERAL SUPPLIES 31 ‐ ‐ ‐ ‐ ‐
110‐56200‐4610 SMALL EQUIPMENT ‐ GENERAL 36 661 615 500 1,170 1,000
110‐56200‐4620 SMALL EQUIPMENT ‐ IT ‐ ‐ 25 ‐ ‐ ‐
Total Supplies 30,305 26,751 16,028 21,700 28,342 21,650
110‐56200‐6110 COMMUNITY RELATIONS 11,545 20,451 441 2,000 679 500
110‐56200‐6115 ED‐GLEN POOL ‐ ‐ 12,014 12,000 12,500 12,000
110‐56200‐6290 MISCELLANEOUS EXPENSE ‐ 74 ‐ ‐ ‐ ‐
110‐56200‐6300 MEMORIALS 250 ‐ 277 300 500 500
Total Other Expenditures 11,795 20,525 12,732 14,300 13,679 13,000
DEPARTMENT TOTAL 308,059$ 334,512$ 240,592$ 383,535$ 339,775$ 340,736$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
11/01/2019 Page 90
PROPOSED BUDGET
DEBT SERVICE FUNDS
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
Revenues and Other Sources:
Taxes 517,955$ 513,294$ 498,027$ 485,982$ 490,095$ 479,264$
Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 425 1,037 883 500 1,238 800
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 518,380 514,331 498,910 486,482 491,333 480,064
Expenditures and Other Uses:
Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service 524,184 515,184 28,172 501,163 501,138 490,475
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 524,184 515,184 28,172 501,163 501,138 490,475
Excess (Deficiency) of
Revenues Over Expenditures (5,804) (853) 470,738 (9,805) (10,411)
Estimated Beginning Cash & Investments Balance 465,508
Projected Ending Cash & Investments Balance 455,097$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL OBLIGATION BOND 2011A FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 420
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 91
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES420‐31110 PROPERTY TAX ‐ BOND PAYMENT 517,955$ 513,294$ 498,027$ 469,482$ 473,548$ 465,264$ 420‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐ ‐ ‐ 16,500 16,547 14,000
420‐37200 INTEREST INCOME 425 1,037 883 500 1,238 800
Total Revenues 518,380 514,331 498,910 486,482 491,333 480,064
420‐58400‐7100 PRINCIPAL PAYMENT 450,000 450,000 ‐ 450,000 450,000 450,000
420‐58400‐7200 INTEREST EXPENSE 74,025 65,025 28,013 50,963 50,963 40,275
420‐58400‐7300 FISCAL AGENT FEES 159 159 159 200 175 200
Total Debt Service 524,184 515,184 28,172 501,163 501,138 490,475
EXPENDITURES TOTAL 524,184$ 515,184$ 28,172$ 501,163$ 501,138$ 490,475$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
GENERAL OBLIGATION BOND ‐ 2011A REFUNDING FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 92
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
Revenues and Other Sources:
Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 452 1,476 642 500 1,592 1,500
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 120,000 120,000 70,000 120,000 120,000 120,000
Total 120,452 121,476 70,642 120,500 121,592 121,500
Expenditures and Other Uses:
Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service 122,689 120,589 112,229 115,188 115,163 112,563
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 122,689 120,589 112,229 115,188 115,163 112,563
Excess (Deficiency) of
Revenues Over Expenditures (2,237) 887 (41,587) 6,429 8,937
Estimated Beginning Cash & Investments Balance 184,329
Projected Ending Cash & Investments Balance 193,266$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
GENERAL OBLIGATION BOND 2011B FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 421
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 93
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES421‐37200 INTEREST INCOME 452$ 1,476$ 642$ 500$ 1,592$ 1,500$
421‐39510 TRANSFER FROM WATER FUND 60,000 60,000 35,000 60,000 60,000 60,000
421‐39520 TRANSFER FROM SEWER FUND 60,000 60,000 35,000 60,000 60,000 60,000
Total Revenues 120,452 121,476 70,642 120,500 121,592 121,500
421‐58400‐7100 PRINCIPAL PAYMENT 105,000 105,000 105,000 105,000 105,000 105,000
421‐58400‐7200 INTEREST EXPENSE 15,400 13,300 5,650 9,988 9,988 7,363 421‐58400‐7300 FISCAL AGENT FEES 159 159 159 200 175 200
421‐58400‐7460 DEFERRED LOSS ON REFUNDING 2,130 2,130 1,420 ‐ ‐ ‐
Total Debt Service 122,689 120,589 112,229 115,188 115,163 112,563
EXPENDITURES TOTAL 122,689$ 120,589$ 112,229$ 115,188$ 115,163$ 112,563$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
GENERAL OBLIGATION BOND ‐ 2011B REFUNDING FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 94
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
Revenues and Other Sources:
Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ 352,469 495,000 520,834 505,000
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues ‐ ‐ 46,075 41,000 77,323 12,000
Other Financing Sources ‐ ‐ 6,895,728 ‐ ‐ ‐
Interfund Transfers ‐ ‐ 284,604 ‐ ‐ ‐
Total ‐ ‐ 7,578,876 536,000 598,157 517,000
Expenditures and Other Uses:
Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ 63,695 ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ 151,389 480,697 480,847 483,548
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ 1,763,750 4,175,000 4,480,705 800,000
Total ‐ ‐ 1,978,834 4,655,697 4,961,552 1,283,548
Excess (Deficiency) of
Revenues Over Expenditures ‐ ‐ 5,600,042 (4,363,395) (766,548)
Estimated Beginning Cash & Investments Balance 1,144,231
Projected Ending Cash & Investments Balance 377,683$
ACTUAL CURRENT ‐ FY 2019 BUDGET
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
ALT REVENUE G.O. BOND ‐ 2018VILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 475
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES475‐34145 NON‐HOME RULE SALES TAX ‐$ ‐$ 352,469$ 495,000$ 520,834$ 505,000$
475‐37200 INTEREST INCOME ‐ ‐ 46,075 41,000 77,323 12,000
475‐38100 BOND PROCEEDS ‐ ‐ 6,895,728 ‐ ‐ ‐
475‐39275 TRANSFER FROM NON‐HOME RULE SAL ‐ ‐ 284,604 ‐ ‐ ‐
Total Revenues ‐ ‐ 7,578,876 536,000 598,157 517,000
475‐54700‐3490 OTHER PROFESSIONAL SVCS ‐ ‐ 63,695 ‐ ‐ ‐
‐ ‐ 63,695 ‐ ‐
475‐51100‐7100 PRINCIPAL PAYMENT ‐ ‐ ‐ 245,000 245,000 255,000
475‐51100‐7200 INTEREST EXPENSE ‐ ‐ 151,239 235,697 235,697 228,348
Total Debt Service ‐ ‐ 151,239 480,697 480,697 483,348
475‐59000‐9270 TRANSFER TO CAPITAL EXPENDITURE FUND ‐ ‐ 72,665 ‐ ‐ ‐ 475‐59000‐9275 TRANSFER TO NON‐HOME RULE SALES TAX ‐ ‐ 1,691,085 4,175,000 4,480,705 800,000
Total Transfers Out ‐ ‐ 1,763,750 4,175,000 4,480,705 800,000
EXPENDITURES TOTAL ‐$ ‐$ 1,978,684$ 4,655,697$ 4,961,402$ 1,283,348$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
ALT REVENUE G.O. BOND 2018FUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 96
PROPOSED BUDGET
ENTERPRISE FUNDS
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges 2,178,736 2,223,986 1,538,612 2,271,500 2,106,234 2,192,000
Other Revenues 11,309 24,516 12,551 902,400 32,703 33,000
Other Financing Sources 2,338 6,620 8,768 ‐ ‐ ‐
Interfund Transfers ‐ ‐ 2,900,000 140,000 387,793 1,818,600
Total 2,192,383 2,255,122 4,459,931 3,313,900 2,526,730 4,043,600
Expenditures and Other Uses:Personnel 424,015 457,903 468,950 619,150 623,612 610,239
Utilities 78,523 78,912 45,725 80,000 68,629 90,000
Contractual Services 853,055 941,734 802,269 1,394,290 1,686,263 1,985,300
Supplies 135,015 118,087 63,164 136,800 124,150 111,200
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 1,443 (613) 126 300 ‐ 300
Debt Service 282,679 269,086 211,070 262,715 262,709 262,710
Fixed Assets ‐ 4,053 ‐ 921,600 296,423 740,600
Transfers Out 191,366 1,215,544 91,851 144,000 135,871 144,000
Total 1,966,096 3,084,706 1,683,155 3,558,855 3,197,657 3,944,349
Excess (Deficiency) of Revenues Over Expenditures 226,287 (829,584) 2,776,776 (670,927) 99,251
Estimated Beginning Cash & Investments Balance 49,480
Projected Ending Cash & Investments Balance 148,731$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
WATER FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 510
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 97
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES510‐36110 WATER SALES 1,762,649$ 1,791,685$ 1,268,408$ 1,861,500$ 1,711,397$ 1,800,000$ 510‐36120 WATER SERVICE CHARGE 347,761 381,906 234,443 365,000 350,632 350,000
510‐36130 TAP‐ON FEES 18,225 216 4,120 ‐ ‐ ‐
510‐36140 WATER DISCONNECT / TURN‐ON FEE 10,740 2,884 3,442 5,000 5,137 5,000
510‐36299 ENTERPRISE PENALTIES 24,766 25,085 14,470 22,000 23,368 22,000
510‐36450 ADMINISTRATIVE / DOCUMENTATIO 15,890 22,210 13,700 18,000 15,700 15,000
510‐36460 SERVICE CHARGE ‐ OTHER (1,324) ‐ 100 ‐ ‐ ‐
510‐36465 WATER REFUND BAL 29 ‐ (71) ‐ ‐ ‐
510‐37200 INTEREST INCOME 11,309 22,361 10,791 2,400 32,703 33,000
510‐37900 MISCELLANEOUS INCOME ‐ 2,155 1,760 ‐ ‐ ‐
510‐38200 PROCEEDS ‐ FIXED ASSETS SALES 2,338 6,620 8,768 ‐ ‐ ‐
510‐38300 PROCEEDS ‐ LOAN ‐ ‐ ‐ 900,000 ‐ ‐
510‐39515 TRANSFER FROM WATER CAPITAL FU ‐ ‐ 2,900,000 140,000 387,793 818,600
510‐39520 TRANSFER FROM SEWER FUND ‐ ‐ ‐ ‐ ‐ 1,000,000
Total Revenues 2,192,383 2,255,122 4,459,931 3,313,900 2,526,730 4,043,600
510‐54100‐1210 SALARIES 288,713 282,145 272,126 406,800 397,379 382,000
510‐54100‐1230 OVERTIME 12,642 15,317 12,787 15,000 14,777 15,000
510‐54100‐1510 LIFE INSURANCE 131 148 113 150 199 215
510‐54100‐1520 DISABILITY INSURANCE 761 982 744 900 1,275 1,224
510‐54100‐1530 HEALTH INSURANCE 65,963 72,325 65,668 100,500 106,798 110,300
510‐54100‐1540 WORKERS COMPENSATION 14,242 9,518 6,207 11,450 12,892 11,000
510‐54100‐1550 UNEMPLOYMENT INSURANCE 2,447 1,208 ‐ 1,050 1,032 1,200
510‐54100‐1610 SOCIAL SECURITY CONTRIBUTION 19,138 18,835 15,951 25,450 25,985 24,600
510‐54100‐1620 MEDICARE CONTRIBUTION 4,476 4,406 3,731 5,700 6,107 5,800
510‐54100‐1630 IMRF CONTRIBUTION 15,115 52,370 90,696 51,400 56,242 58,000
510‐54100‐1710 UNIFORM/CLOTHING ALLOWANCE 252 514 783 600 744 750
510‐54100‐1790 OTHER BENEFITS 135 135 144 150 182 150
Total Personnel 424,015 457,903 468,950 619,150 623,612 610,239
510‐54100‐2010 UTILITIES 78,523 78,912 45,725 80,000 68,629 90,000
Total Utilities 78,523 78,912 45,725 80,000 68,629 90,000
510‐54100‐3110 MAINT SERVICE ‐ BUILDING 4,853 ‐ 1,150 2,000 951 1,500
510‐54100‐3120 MAINT SERVICE ‐ EQUIPMENT 4,436 5,722 3,408 8,500 9,770 5,000
510‐54100‐3130 MAINT SERVICE ‐ VEHICLE 3,485 65 2,596 3,000 1,188 1,500
510‐54100‐3160 MAINT SERVICE ‐ UTILITY SYSTEM 10,149 12,133 20,001 32,000 80,004 50,000
510‐54100‐3210 I.T. SERVICES 2,851 2,166 6,837 10,000 6,893 7,500
EXPENDITURES
WATER FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 98
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
WATER FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
510‐54100‐3310 ACCOUNTANT SERVICE 3,500 ‐ 3,500 3,500 3,069 3,500
510‐54100‐3320 ENGINEERING SERVICE 1,667 15,607 16,261 491,900 104,845 78,000
510‐54100‐3370 JANITORIAL SERVICE 996 ‐ ‐ ‐ ‐ ‐
510‐54100‐3390 LABORATORY SERVICE 4,904 6,683 2,720 6,500 3,106 3,000
510‐54100‐3490 OTHER PROFESSIONAL SVCS 5,837 6,934 4,099 6,000 13,051 25,000
510‐54100‐3510 POSTAGE 8,773 8,553 5,509 8,500 8,250 9,000
510‐54100‐3520 TELEPHONE 4,584 4,705 3,390 6,000 5,680 3,500
510‐54100‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
510‐54100‐3550 PUBLISHING ‐ 257 ‐ ‐ 1,319 1,500
510‐54100‐3560 PRINTING 4,138 3,627 3,485 4,000 3,827 4,000
510‐54100‐3610 DUES 868 1,006 1,020 1,100 784 1,100
510‐54100‐3620 TRAVEL 180 ‐ ‐ 1,210 500 1,500
510‐54100‐3630 TRAINING 1,225 50 375 1,400 938 1,400
510‐54100‐3750 WATER PURCHASES 789,348 872,206 727,751 774,080 1,387,433 1,726,000
510‐54100‐3810 SHORT TERM RENTAL 588 65 147 600 230 300
510‐54100‐3820 SHORT TERM LEASES 485 1,955 ‐ 2,000 ‐ 2,000
510‐54100‐3910 LIABILITY INSURANCE ‐ ‐ ‐ 15,000 54,425 60,000
510‐54100‐3920 PROPERTY / CASUALTY INSURANCE ‐ ‐ ‐ 17,000 ‐ ‐
Total Contractual Services 853,055 941,734 802,249 1,394,290 1,686,263 1,985,300
510‐54100‐4110 MAINT SUPPLIES ‐ BUILDING 515 723 233 600 352 500
510‐54100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 6,213 460 126 7,500 1,039 750
510‐54100‐4130 MAINT SUPPLIES ‐ VEHICLE 22 84 497 800 458 750
510‐54100‐4140 MAINT SUPPLIES ‐ GROUNDS 404 ‐ ‐ 300 118 300
510‐54100‐4160 MAINT SUPPLIES ‐ UTILITY SYSTEM 110,796 103,322 49,314 103,000 107,433 80,000
510‐54100‐4510 OFFICE SUPPLIES 72 148 29 500 105 500
510‐54100‐4520 OPERATING SUPPLIES 1,479 640 2,827 10,000 1,333 10,000
510‐54100‐4530 SMALL TOOLS 631 605 593 600 77 600
510‐54100‐4540 JANITORIAL SUPPLIES 772 ‐ ‐ ‐ ‐ ‐
510‐54100‐4550 AUTOMOTIVE FUEL / OIL 8,862 7,668 6,662 7,500 8,398 7,500
510‐54100‐4560 CHEMICALS ‐ ‐ ‐ ‐ 291 300
510‐54100‐4580 UNIFORMS ‐ 620 323 2,000 1,466 2,000
510‐54100‐4590 GENERAL SUPPLIES 31 ‐ ‐ ‐ ‐ ‐
510‐54100‐4610 SMALL EQUIPMENT ‐ GENERAL 4,370 3,100 2,125 3,000 2,272 3,000
510‐54100‐4620 SMALL EQUIPMENT ‐ IT 848 717 435 1,000 808 5,000
Total Supplies 135,015 118,087 63,164 136,800 124,150 111,200
510‐54100‐6110 COMMUNITY RELATIONS ‐ 10 ‐ 50 ‐ 50
510‐54100‐6120 EMPLOYEE RELATIONS 166 86 ‐ 100 ‐ 100
510‐54100‐6290 MISCELLANEOUS EXPENSE 298 10 126 150 ‐ 150
510‐54100‐6550 BAD DEBT EXPENSE ‐ 260 ‐ ‐ ‐ ‐
Total Other Expenditures 1,443 (613) 126 300 ‐ 300
11/01/2019 Page 99
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
WATER FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
510‐58600‐7100 PRINCIPAL PAYMENT 199,262 220,466 172,987 227,910 229,088 234,214
510‐58600‐7200 INTEREST EXPENSE 63,447 48,620 38,083 34,805 33,621 28,496
Total Debt Service 262,709 269,086 211,070 262,715 262,709 262,710
510‐54100‐8300 EQUIPMENT ‐ 4,053 ‐ 28,000 ‐ ‐
510‐54100‐8400 VEHICLE ‐ ‐ ‐ ‐ 28,000 ‐
510‐54100‐8500 UTILITY SYSTEM ‐ ‐ ‐ 893,600 268,423 740,600
Total Fixed Assets ‐ 4,053 ‐ 921,600 296,423 740,600
510‐59000‐9110 TRANSFER TO GENERAL FUND 50,000 80,000 ‐ ‐ ‐ ‐
510‐59000‐9421 TRANSFER TO GO BOND 2011B 60,000 60,000 35,000 60,000 60,000 60,000
510‐59000‐9515 TRANSFER TO WATER CAPITAL 81,366 1,075,544 56,851 84,000 75,871 84,000
Total Transfers Out 191,366 1,215,544 91,851 144,000 135,871 144,000
EXPENDITURES TOTAL 1,946,126$ 3,084,706$ 1,683,135$ 3,558,855$ 3,197,657$ 3,944,349$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
11/01/2019 Page 100
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges 169,100 81,450 135,675 80,000 157,350 135,000
Other Revenues 4,939 6,974 7,178 2,400 20,479 18,200
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 942,441 1,075,544 56,851 84,000 85,871 84,000
Total 1,116,480 1,163,968 199,704 166,400 263,700 237,200
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 1,580 (345) 2,831 ‐ (1,045) ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service 40,666 (7,011) ‐ ‐ ‐ ‐
Fixed Assets 1,600 10,000 ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ 2,900,000 140,000 387,793 818,600
Total 43,846 2,644 2,902,831 140,000 386,748 818,600
Excess (Deficiency) of Revenues Over Expenditures 1,072,634 1,161,324 (2,703,127) (123,048) (581,400)
Estimated Beginning Cash & Investments Balance 1,069,163
Projected Ending Cash & Investments Balance 487,763$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
WATER CAPITAL FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 515
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 101
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES515‐36130 TAP‐ON FEES 169,100$ 81,450$ 135,675$ 80,000$ 157,350$ 135,000$ 515‐37200 INTEREST INCOME 4,939 6,974 7,178 2,400 20,479 18,200
515‐39510 TRANSFER FROM WATER 81,366 1,075,544 56,851 84,000 85,871 84,000
Total Revenues 255,405 1,163,968 199,704 166,400 263,700 237,200
515‐54100‐3320 ENGINEERING SERVICE 1,580 (189) 2,675 ‐ (1,045) ‐
Total Contractual Services 1,580 (345) 2,831 ‐ (1,045) ‐
515‐54100‐8500 WATER UTILITY SYSTEM 1,600 10,000 ‐ ‐ ‐ ‐
Total Fixed Assets 1,600 10,000 ‐ ‐ ‐ ‐
515‐59000‐9510 TRANSFER TO WATER FUND ‐ ‐ 2,900,000 140,000 387,793 818,600
Total Interfund Operating Transfers ‐ ‐ 2,900,000 140,000 387,793 818,600
EXPENDITURES TOTAL 3,180$ 9,655$ 2,902,831$ 140,000$ 386,748$ 818,600$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
WATER CAPITAL FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 102
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges 2,378,113 2,518,498 1,683,346 2,587,000 2,473,498 2,432,000
Other Revenues 30,146 31,438 10,743 906,000 41,012 32,500
Other Financing Sources (469) 2,439 ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ 1,825,000 625,131 2,077,000
Total 2,407,790 2,552,375 1,694,089 5,318,000 3,139,641 4,541,500
Expenditures and Other Uses:Personnel 289,248 333,614 394,558 505,275 495,533 609,225
Utilities 43,913 39,384 22,923 38,000 40,713 42,000
Contractual Services 1,239,163 1,131,769 703,950 1,244,120 1,198,538 1,422,565
Supplies 59,995 34,544 9,265 57,300 25,200 53,400
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 83 86 ‐ 100 ‐ 10,100
Debt Service 58,147 210,234 165,829 254,330 254,326 254,327
Fixed Assets 9,290 (2,398) ‐ 1,750,000 541,325 1,490,000
Transfers Out 174,401 1,208,004 78,680 123,000 126,164 1,123,000
Total 1,874,240 2,955,237 1,375,205 3,972,125 2,681,799 5,004,617
Excess (Deficiency) of Revenues Over Expenditures 533,550 (402,862) 318,884 457,842 (463,117)
Estimated Beginning Cash & Investments Balance 1,984,006
Projected Ending Cash & Investments Balance 1,520,889$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
SEWER FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 520
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 103
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020REVENUES520‐36130 TAP‐ON FEES 2,725$ 2,725$ ‐$ ‐$ ‐$ ‐$ 520‐36210 SEWER SERVICE 2,341,395 2,476,116 1,630,690 2,550,000 2,443,629 2,400,000
520‐36290 SEWER ASSESSMENT 5,700 1,500 29,750 5,000 6,000 5,000
520‐36292 SEWER ASSESSMENT ‐ SAVANNAH X' (1,150) 5,850 5,750 5,000 ‐ 5,000
520‐36299 ENTERPRISE PENALTIES 29,443 32,307 17,156 27,000 23,869 22,000
520‐37200 INTEREST INCOME 30,146 31,438 10,691 6,000 41,012 32,500
520‐38200 PROCEEDS ‐ FIXED ASSETS SALES (469) 2,439 ‐ ‐ ‐ ‐
520‐38300 PROCEEDS ‐ LOAN ‐ ‐ ‐ 900,000 ‐ ‐
520‐39525 TRANSFER FROM SEWER CAPITAL FUND ‐ ‐ ‐ 1,825,000 625,131 2,077,000
Total Revenues 2,407,790 2,552,375 1,694,037 5,318,000 3,139,641 4,541,500
520‐54200‐1210 SALARIES 199,827 206,885 223,593 333,400 315,992 382,000
520‐54200‐1230 OVERTIME 8,428 10,212 8,545 12,000 10,452 15,000
520‐54200‐1510 LIFE INSURANCE 94 106 89 125 157 215
520‐54200‐1520 DISABILITY INSURANCE 552 711 588 900 1,015 960
520‐54200‐1530 HEALTH INSURANCE 47,741 52,155 51,778 79,100 84,376 110,300
520‐54200‐1540 WORKERS COMPENSATION 9,613 5,871 3,598 11,450 12,892 11,000
520‐54200‐1550 UNEMPLOYMENT INSURANCE ‐ 1,208 ‐ 1,050 1,032 1,200
520‐54200‐1610 SOCIAL SECURITY CONTRIBUTION 13,147 13,673 12,621 20,850 20,531 24,600
520‐54200‐1620 MEDICARE CONTRIBUTION 3,075 3,198 2,952 4,650 4,805 5,800
520‐54200‐1630 IMRF CONTRIBUTION 6,673 39,497 90,691 41,600 44,140 58,000
520‐54200‐1790 OTHER BENEFITS 98 98 103 150 141 150
Total Personnel 289,248 333,614 394,558 505,275 495,533 609,225
520‐54200‐2010 UTILITIES 43,913 39,384 22,923 38,000 40,713 42,000
Total Utilities 43,913 39,384 22,923 38,000 40,713 42,000
520‐54200‐3110 MAINT SERVICE ‐ BUILDING 2,052 ‐ 994 ‐ 901 1,000
520‐54200‐3120 MAINT SERVICE ‐ EQUIPMENT 10,340 12,572 7,251 12,000 7,767 10,000
520‐54200‐3130 MAINT SERVICE ‐ VEHICLE 1,093 66 991 800 1,349 1,000
520‐54200‐3160 MAINT SERVICE ‐ UTILITY SYSTEM 72,173 62,805 79,268 85,000 53,414 80,000
520‐54200‐3210 I.T. SERVICES 2,003 928 6,503 10,000 6,698 7,500
520‐54200‐3310 ACCOUNTANT SERVICE 3,500 ‐ 3,500 3,500 3,069 3,500
520‐54200‐3320 ENGINEERING SERVICE 6,004 989 1,734 225,000 210,423 353,000
520‐54200‐3370 JANITORIAL SERVICE 996 ‐ ‐ ‐ ‐ ‐
520‐54200‐3490 OTHER PROFESSIONAL SVCS 1,592 2,259 3,303 2,000 4,375 13,500
520‐54200‐3510 POSTAGE 8,150 7,740 5,314 8,000 8,185 9,000
520‐54200‐3520 TELEPHONE 8,468 4,968 1,181 5,500 2,316 5,000
520‐54200‐3530 INTERNET SERVICE PROVIDER 188 ‐ ‐ ‐ ‐ ‐
520‐54200‐3550 PUBLISHING ‐ ‐ ‐ ‐ 210 500
520‐54200‐3560 PRINTING 1,591 1,077 874 1,600 1,329 1,500
520‐54200‐3610 DUES ‐ ‐ ‐ 65 ‐ 65
520‐54200‐3620 TRAVEL ‐ ‐ ‐ 835 150 1,000
520‐54200‐3630 TRAINING ‐ ‐ 325 ‐ 888 500
520‐54200‐3760 SEWER TREATMENT / TRANSMISSION 1,120,436 1,034,477 592,565 874,320 868,949 900,000
EXPENDITURES
SEWER FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 104
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
SEWER FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
520‐54200‐3810 SHORT TERM RENTAL 577 65 147 500 214 500
520‐54200‐3910 LIABILITY INSURANCE ‐ ‐ ‐ 15,000 28,301 35,000
Total Contractual Services 1,239,163 1,127,946 703,950 1,244,120 1,198,538 1,422,565
520‐54200‐4110 MAINT SUPPLIES ‐ BUILDING 76 140 233 150 289 250
520‐54200‐4120 MAINT SUPPLIES ‐ EQUIPMENT 7,519 1,705 231 5,000 594 2,500
520‐54200‐4130 MAINT SUPPLIES ‐ VEHICLE 115 ‐ 118 500 233 500
520‐54200‐4140 MAINT SUPPLIES ‐ GROUNDS 324 ‐ ‐ ‐ ‐ ‐
520‐54200‐4160 MAINT SUPPLIES ‐ UTILITY SYSTEM 24,733 5,418 ‐ 15,000 6,946 15,000
520‐54200‐4510 OFFICE SUPPLIES 72 148 29 150 97 150
520‐54200‐4520 OPERATING SUPPLIES 2,949 551 1,015 2,500 781 2,500
520‐54200‐4530 SMALL TOOLS 477 60 240 250 127 250
520‐54200‐4540 JANITORIAL SUPPLIES 772 ‐ ‐ ‐ ‐ ‐
520‐54200‐4550 AUTOMOTIVE FUEL / OIL 6,591 6,356 4,654 9,000 8,639 7,500
520‐54200‐4560 CHEMICALS 14,459 18,284 1,637 20,000 5,307 20,000
520‐54200‐4580 UNIFORMS ‐ 310 323 1,750 1,240 1,750
520‐54200‐4590 GENERAL SUPPLIES 31 ‐ ‐ ‐ ‐ ‐
520‐54200‐4610 SMALL EQUIPMENT ‐ GENERAL 121 1,572 350 3,000 5 2,500
520‐54200‐4620 SMALL EQUIPMENT ‐ IT 1,756 ‐ 435 ‐ 942 500
Total Supplies 59,995 34,544 9,265 57,300 25,200 53,400
520‐54200‐6120 EMPLOYEE RELATIONS 83 86 ‐ 100 ‐ 100
520‐54200‐6250 PROPERTY DAMAGE CLAIMS ‐ ‐ ‐ ‐ ‐ 10,000
Total Other Expenditures 83 86 ‐ 100 ‐ 10,100
520‐58600‐7100 PRINCIPAL PAYMENT 54,543 124,541 117,240 183,450 183,447 186,672
520‐58600‐7200 INTEREST EXPENSE 3,604 85,693 48,589 70,880 70,879 67,655
Total Debt Service 58,147 210,234 165,829 254,330 254,326 254,327
520‐54200‐8300 EQUIPMENT 9,290 13,578 ‐ 145,000 145,000 ‐
520‐54200‐8550 SEWER UTILITY SYSTEM ‐ (15,976) ‐ 1,605,000 396,325 1,490,000
Total Fixed Assets 9,290 (2,398) ‐ 1,750,000 541,325 1,490,000
520‐59000‐9110 TRANSFER TO GENERAL FUND 50,000 80,000 ‐ ‐ ‐ ‐
520‐59000‐9421 TRANSFER TO GO BOND 2011B 60,000 60,000 35,000 60,000 60,000 60,000
520‐59000‐9525 TRANSFER TO SEWER CAPITAL 64,401 1,068,004 43,680 63,000 66,164 63,000
520‐59510‐9965 TRANSFER TO WATER FUND ‐ ‐ ‐ ‐ ‐ 1,000,000
Total Transfers Out 174,401 1,208,004 78,680 123,000 126,164 1,123,000
EXPENDITURES TOTAL 1,874,240$ 2,951,414$ 1,375,205$ 3,972,125$ 2,681,799$ 5,004,617$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
11/01/2019 Page 105
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges 147,475 68,675 70,850 70,000 110,825 100,000
Other Revenues 1,585 676 11,061 9,600 36,741 61,000
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 64,401 1,068,004 43,680 63,000 66,164 63,000
Total 213,461 1,137,355 125,591 142,600 213,730 224,000
Expenditures and Other Uses:Personnel ‐$ ‐$ ‐$ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 34,534 1,000 ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets 177,770 14,976 ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ 1,825,000 625,131 2,077,000
Total 212,304 15,976 ‐ 1,825,000 625,131 2,077,000
Excess (Deficiency) of Revenues Over Expenditures 1,157 1,121,379 125,591 (411,401) (1,853,000)
Estimated Beginning Cash & Investments Balance 3,093,941
Projected Ending Cash & Investments Balance 1,240,941$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
SEWER CAPITAL FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 525
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 106
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES525‐36130 TAP‐ON FEES 147,475$ 68,675$ 70,850$ 70,000$ 110,825$ 100,000$ 525‐37200 INTEREST INCOME 1,585 676 11,061 9,600 36,741 61,000
525‐39520 TRANSFER FROM SEWER 64,401 1,068,004 43,680 63,000 66,164 63,000
Total Revenues 213,461 1,137,355 125,591 142,600 213,730 224,000
525‐54200‐3310 ACCOUNTANT SERVICE ‐ 1,000 ‐ ‐ ‐ ‐
525‐54200‐3320 ENGINEERING SERVICE 34,534 ‐ ‐ ‐ ‐ ‐
Total Contractual Services 34,534 1,000 ‐ ‐ ‐ ‐
525‐54200‐8550 SEWER UTILITY SYSTEM 177,770 14,976 ‐ ‐ ‐ ‐
Total Fixed Assets 177,770 14,976 ‐ ‐ ‐ ‐
525‐59000‐9520 TRANSFER TO SEWER FUND ‐ ‐ ‐ 1,825,000 625,131 2,077,000
Total Transfers Out ‐ ‐ ‐ 1,825,000 625,131 2,077,000
EXPENDITURES TOTAL 212,304$ 15,976$ ‐$ 1,825,000$ 625,131$ 2,077,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
SEWER CAPITAL FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 107
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges 717,610 750,920 513,367 786,000 773,488 812,350
Other Revenues 225 673 220 300 870 1,100
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 717,835 751,593 513,587 786,300 774,358 813,450
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 701,922 726,336 505,543 778,200 777,048 807,195
Supplies ‐ ‐ ‐ 4,000 65 2,000
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 1,017 ‐ ‐ 1,000 ‐ 1,000
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out 10,500 12,000 ‐ ‐ ‐ ‐
Total 713,439 738,336 505,543 783,200 777,113 810,195
Excess (Deficiency) of Revenues Over Expenditures 4,396 13,257 8,044 (2,755) 3,255
Estimated Beginning Cash & Investments Balance 51,187
Projected Ending Cash & Investments Balance 54,442$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
REFUSE COLLECTION FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2018Fund # 540
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 108
PROPOSED BUDGET
BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES540‐36310 GARBAGE SERVICE 714,350$ 750,905$ 513,367$ 786,000$ 773,488$ 812,350$ 540‐36450 ADMINISTRATIVE / DOCUMENTATIO 3,260 15 ‐ ‐ ‐ ‐
540‐37200 INTEREST INCOME 225 673 220 300 870 1,100
Total Revenues 717,835 751,593 513,587 786,300 774,358 813,450
540‐54300‐3210 I.T. SERVICES 1,478 ‐ 1,609 2,000 1,606 1,650
540‐54300‐3510 POSTAGE 8,150 7,740 5,202 8,600 8,485 9,000
540‐54300‐3560 PRINTING 1,583 1,077 750 1,600 1,158 1,300
540‐54300‐3730 GARBAGE DISPOSAL 690,134 717,519 497,982 766,000 765,799 795,245
540‐54300‐3810 SHORT TERM RENTAL 577 ‐ ‐ ‐ ‐ ‐
Total Contractual Services 701,922 726,336 505,543 778,200 777,048 807,195
540‐54300‐4510 OFFICE SUPPLIES ‐ ‐ ‐ 4,000 65 2,000
Total Contractual Services ‐ ‐ ‐ 4,000 65 2,000
540‐54300‐6550 BAD DEBT EXPENSE 1,017 ‐ ‐ 1,000 ‐ 1,000
Total Other Expenditures 1,017 ‐ ‐ 1,000 ‐ 1,000
540‐59000‐9110 TRANSFER TO GENERAL FUND 10,500 12,000 ‐ ‐ ‐ ‐
Total Transfers Out 10,500 12,000 ‐ ‐ ‐ ‐
EXPENDITURES TOTAL 713,439$ 738,336$ 505,543$ 783,200$ 777,113$ 810,195$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
REFUSE COLLECTION FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 109
PROPOSED BUDGET
SPECIAL & OTHER FUNDS
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges 4,100 5,950 6,550 3,500 4,750 4,000
Other Revenues 31 1,333 407 450 1,283 1,200
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 4,131 7,283 6,957 3,950 6,033 5,200
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 525 695 ‐ 6,600 6,780 2,000
Supplies 553 500 1,325 2,400 2,486 2,500
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ 500 500 500 500
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out 500 ‐ ‐ ‐ ‐ ‐
Total 1,578 1,195 1,825 9,500 9,766 5,000
Excess (Deficiency) of Revenues Over Expenditures 2,553 6,088 5,132 (3,733) 200
Estimated Beginning Cash & Investments Balance 91,645
Projected Ending Cash & Investments Balance 91,845$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
CEMETERY FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 210
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 110
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES210‐36320 GRAVE LOT SALES 2,000$ 2,000$ 4,200$ 2,000$ 2,000$ 2,000$ 210‐36330 GRAVE SERVICE FEES 2,100 3,950 2,350 1,500 2,750 2,000
210‐37200 INTEREST INCOME 531 1,333 407 450 1,093 1,200
210‐37900 MISCELLANEOUS INCOME (500) ‐ ‐ ‐ 190 ‐
Total Revenues 4,131 7,283 6,957 3,950 6,033 5,200
210‐54800‐3140 MAINT SERVICE ‐ GROUNDS ‐ 695 ‐ 700 1,000 1,000
210‐54800‐3490 OTHER PROFESSIONAL SVCS 525 ‐ ‐ 5,900 5,780 1,000
Total Contractual Services 525 695 ‐ 6,600 6,780 2,000
210‐54800‐4120 MAINT SUPPLIES ‐ EQUIPMENT 512 341 86 500 ‐ 500
210‐54800‐4140 MAINT SUPPLIES ‐ GROUNDS 41 159 1,239 1,900 2,486 2,000
Total Supplies 553 500 1,325 2,400 2,486 2,500
210‐54800‐6290 COMMUNITY RELATIONS ‐ ‐ 500 500 500 500
Total Other Expenditures ‐ ‐ 500 500 500 500
210‐59000‐9780 TRANSFER TO CEMETERY TRUST 500 ‐ ‐ ‐ ‐ ‐
Total Transfers Out 500 ‐ ‐ ‐ ‐ ‐
EXPENDITURES TOTAL 1,578$ 1,195$ 1,825$ 9,500$ 9,766$ 5,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
CEMETERY FUNDFUND DETAIL
FISCAL YEAR 2020(8 Month Budget)
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 111
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 88,562$ 87,721$ 55,201$ 85,000$ 83,555$ 82,000$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 3,722 3,032 1,444 600 4,291 6,000
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 92,284 90,753 56,645 85,600 87,846 88,000
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ 13,451 5,230 44,000 28,730 35,000
Supplies ‐ 21,727 ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 11,568 ‐ ‐ 1,500 1,500 2,000
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ 11,061 73,180 16,110 20,107 60,000
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 11,568 46,239 78,410 61,610 50,337 97,000
Excess (Deficiency) of Revenues Over Expenditures 80,716 44,514 (21,765) 37,509 (9,000)
Estimated Beginning Cash & Investments Balance 328,515
Projected Ending Cash & Investments Balance 319,515$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
TOURISM FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 220
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 112
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES220‐31240 TOURISM TAX 88,562$ 87,721$ 55,201$ 85,000$ 83,555$ 82,000$ 220‐37200 INTEREST INCOME 682 3,032 1,444 600 4,291 6,000
220‐37800 PROMOTIONAL SALES 3,040 ‐ ‐ ‐ ‐ ‐
Total Revenues 92,284 90,753 56,645 85,600 87,846 88,000
220‐57400‐3210 I.T. SERVICES ‐ 3,668 3,730 4,000 3,730 ‐
220‐57400‐3490 OTHER PROFESSIONAL SVCS ‐ 3,500 1,500 35,000 25,000 35,000
220‐57400‐3650 PUBLICATIONS ‐ 6,283 ‐ 5,000 ‐ ‐
Total Contractual Services ‐ 13,451 5,230 44,000 28,730 35,000
220‐57400‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ 21,727 ‐ ‐ ‐ ‐
Total Supplies ‐ 21,727 ‐ ‐ ‐ ‐
220‐57400‐6110 COMMUNITY RELATIONS ‐ ‐ ‐ 1,500 1,500 2,000
220‐57400‐6140 VILLAGE GRANT ‐ INTERNAL 11,568 ‐ ‐ ‐ ‐ ‐
Total Other Expenditures 11,568 ‐ ‐ 1,500 1,500 2,000
220‐57400‐8150 LAND IMPROVEMENT ‐ 11,061 73,180 16,110 20,107 ‐
220‐57400‐8200 BUILDING ‐ ‐ ‐ ‐ ‐ 60,000
Total Fixed Assets ‐ 11,061 73,180 16,110 20,107 60,000
EXPENDITURES TOTAL 11,568$ 46,239$ 78,410$ 61,610$ 50,337$ 97,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
TOURISM FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 113
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 34,885 47,525 33,145 37,225 37,021 35,325
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 20,000 ‐ ‐ ‐ ‐ ‐
Total 54,885 47,525 33,145 37,225 37,021 35,325
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ 1,591 1,300 127 1,300
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ 1,100
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 31,155 37,783 36,497 35,700 26,176 39,850
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 31,155 37,783 38,088 37,000 26,303 42,250
Excess (Deficiency) of Revenues Over Expenditures 23,730 9,742 (4,943) 10,718 (6,925)
Estimated Beginning Cash & Investments Balance 39,249
Projected Ending Cash & Investments Balance 32,324$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
COMMUNITY EVENTS FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 225
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 114
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES225‐37200 INTEREST INCOME 47$ 270$ 157$ 225$ 557$ 825$ 225‐37400 DONATIONS 5,950 ‐ ‐ ‐ ‐ ‐
225‐37401 SPONSORSHIPS 11,025 20,375 11,825 20,500 16,700 20,000
225‐37850 ALCOHOL SALES ‐ ‐ 3,941 4,500 3,327 3,500
225‐37900 MISCELLANEOUS INCOME 450 5,354 ‐ ‐ ‐ ‐
225‐37910 TICKET SALES 9,134 13,337 13,647 7,500 12,513 8,000
225‐37911 BOOTH FEES 4,250 6,775 3,575 4,500 3,755 3,000
225‐37912 VENDOR SALES 4,029 988 ‐ ‐ 139 ‐
225‐39110 TRANSFER FROM GENERAL FUND 20,000 ‐ ‐ ‐ ‐ ‐
Total Revenues 54,885 47,099 33,145 37,225 36,991 35,325
225‐57400‐2010 UTILITIES ‐ ‐ 1,591 1,300 127 1,300
Total Utilities ‐ ‐ 1,591 1,300 127 1,300
225‐57400‐4520 OPERATING SUPPLIES ‐ ‐ ‐ ‐ ‐ 1,100
Total Supplies ‐ ‐ ‐ ‐ ‐ 1,100
225‐57400‐6110 COMMUNITY RELATIONS 31,155 33,670 6,577 875 4,596 15,600
225‐57400‐6111 ENTERTAINMENT ‐ 4,098 21,795 26,245 15,349 18,050
225‐57400‐6112 ADVERTISING ‐ ‐ 1,721 2,000 1,818 1,000
225‐57400‐6114 PORTAPOTTIES ‐ ‐ 3,675 3,800 1,990 2,500
225‐57400‐6116 RENTALS ‐ ‐ 1,820 1,900 1,836 1,900
225‐57400‐6117 LIGHT TOWERS ‐ ‐ 708 730 488 800
225‐57400‐6118 MISCELLANEOUS EXPENSE ‐ 15 201 150 99 ‐
Total Other Expenditures 31,155 37,783 36,497 35,700 26,176 39,850
EXPENDITURES TOTAL 31,155$ 37,783$ 38,088$ 37,000$ 26,303$ 42,250$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
COMMUNITY EVENTS FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURENT ‐ FY 2019
11/01/2019 Page 115
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ 4,500$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ 100,000
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues ‐ ‐ ‐ ‐ ‐ 100
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ 75,000
Total ‐ ‐ ‐ ‐ ‐ 179,600
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ 20,000
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ 130,000
Transfers Out ‐ ‐ ‐ ‐ ‐ 4,500
Total ‐ ‐ ‐ ‐ ‐ 154,500
Excess (Deficiency) of Revenues Over Expenditures ‐ ‐ ‐ ‐ 25,100
Estimated Beginning Cash & Investments Balance ‐
Projected Ending Cash & Investments Balance 25,100$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
COTTONWOOD SSA FUNDVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 225
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 116
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES235‐31160 PROPERTY TAX ‐ COTTONWOOD SSA ‐$ ‐$ ‐$ ‐$ ‐$ 4,500$ 235‐31165 PRIOR YEAR ‐ COTTONWOOD SSA ‐ ‐ ‐ ‐ ‐ ‐
235‐34310 FEDERAL GRANTS ‐ ‐ ‐ ‐ ‐ 100,000
235‐37200 INTEREST INCOME ‐ ‐ ‐ ‐ ‐ 100 235‐39270 TRANSFER FROM CAPITAL EXPENDIT ‐ ‐ ‐ ‐ ‐ 75,000
Total Revenues ‐ ‐ ‐ ‐ ‐ 179,600
235‐54700‐3320 ENGINEERING SERVICE ‐ ‐ ‐ ‐ ‐ 10,000
235‐54700‐3330 LEGAL SERVICE ‐ ‐ ‐ ‐ ‐ 10,000
Total Contractual Services ‐ ‐ ‐ ‐ ‐ 20,000
235‐54700‐8600 STREETS ‐ ‐ ‐ ‐ ‐ 130,000
Total Fixed Assets ‐ ‐ ‐ ‐ ‐ 130,000
235‐59000‐9270 TRANSFER TO CAPITAL EXP FUND ‐ ‐ ‐ ‐ ‐ 4,500
Total Transfers Out ‐ ‐ ‐ ‐ ‐ 4,500
EXPENDITURES TOTAL ‐$ ‐$ ‐$ ‐$ ‐$ 154,500$
EXPENDITURES
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
COTTONWOOD SSA FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 117
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 197,730$ 224,327$ 265,993$ 320,460$ 324,079$ 250,000$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 237 375,206 57,936 25,600 2,489 11,500
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 197,967 599,533 323,929 346,060 326,568 261,500
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 183,137 185,313 140,875 200,000 136,226 160,000
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 25,817 213,070 80,415 20,000 5,756 10,000
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ 184,922 ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 208,954 398,383 406,212 220,000 141,982 170,000
Excess (Deficiency) of Revenues Over Expenditures (10,987) 201,150 (82,283) 184,586 91,500
Estimated Beginning Cash & Investments Balance 302,720
Projected Ending Cash & Investments Balance 394,220$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
TORT & LIABILITY INSURANCE FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 242
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 118
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES242‐31110 PROPERTY TAX ‐ TORT LIABILITY 197,730$ 224,327$ 265,993$ 311,660$ 315,241$ 240,000$ 242‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐ ‐ ‐ 8,800 8,838 10,000
242‐37200 INTEREST INCOME 237 2,129 326 600 862 1,500
242‐37750 INSURANCE CLAIMS ‐ 373,077 57,610 25,000 1,627 10,000
Total Revenues 197,967 599,533 323,929 346,060 326,568 261,500
242‐51100‐3490 OTHER PROFESSIONAL SVCS ‐ ‐ ‐ ‐ ‐ 10,000
242‐51100‐3910 LIABILITY INSURANCE 183,137 185,313 140,875 200,000 136,226 150,000
Total Contractual Services 183,137 185,313 140,875 200,000 136,226 160,000
242‐51100‐6250 PROPERTY DAMAGE CLAIMS 25,817 213,070 80,415 20,000 5,756 10,000
Total Other Expenditures 25,817 213,070 80,415 20,000 5,756 10,000
242‐51100‐8200 BUILDING ‐ ‐ 184,922 ‐ ‐ ‐
Total Fixed Assets ‐ ‐ 184,922 ‐ ‐ ‐
EXPENDITURES TOTAL 208,954$ 398,383$ 406,212$ 220,000$ 141,982$ 170,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
TORT & LIABILITY INSURANCE FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 119
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue 342,956 345,120 236,407 336,000 334,762 483,200
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 2,825 4,246 1,484 2,100 7,283 7,200
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ 378 ‐
Total 345,781 349,366 237,891 338,100 342,423 490,400
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 1,320 387,886 6,468 7,500 2,461 507,500
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities 95,641 67,608 39,824 166,400 111,617 166,400
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out 149,847 174,630 ‐ 75,000 74,659 150,000
Total 246,808 630,124 46,292 248,900 188,737 823,900
Excess (Deficiency) of Revenues Over Expenditures 98,973 (280,758) 191,599 153,686 (333,500)
Estimated Beginning Cash & Investments Balance 620,519
Projected Ending Cash & Investments Balance 287,019$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
MOTOR FUEL TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 250
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 120
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020REVENUES250‐34130 MOTOR FUEL TAX 342,956$ 345,120$ 236,407$ 336,000$ 334,762$ 483,200$ 250‐37200 INTEREST INCOME 2,825 4,246 1,484 2,100 7,283 7,200
250‐39110 TRANSFER IN FROM GENERAL FUND ‐ ‐ ‐ ‐ 378 ‐
Total Revenues 345,781 349,366 237,891 338,100 342,423 490,400
250‐54700‐3150 MAINT SERVICE ‐ STREET ‐ 383,309 ‐ ‐ ‐ 500,000
250‐54700‐3320 ENGINEERING SERVICE 1,320 4,577 6,468 7,500 2,461 7,500
Total Contractual Services 1,320 387,886 6,468 7,500 2,461 507,500
250‐54700‐5020 AGGREGATE ‐ CA‐6 1,786 2,738 616 3,500 2,412 3,500
250‐54700‐5040 AGGREGATE ‐ CM‐13 SLAG 17,350 ‐ ‐ 20,000 ‐ 20,000
250‐54700‐5050 AGGREGATE ‐ SAND (FILL) 558 760 ‐ 1,500 1,664 1,500
250‐54700‐5060 BARRICADES ‐ TRAFFIC CONTROL ‐ ‐ ‐ 2,000 ‐ 2,000
250‐54700‐5100 BITUMINOUS MATERIAL ‐ LIQUID A 14,160 ‐ ‐ 25,000 ‐ 25,000
250‐54700‐5110 BITUMINOUS MATERIAL ‐ RUBBERIZ 4,215 ‐ ‐ 6,000 1,500 6,000
250‐54700‐5130 CONCRETE ‐ CLASS 'X' / FI 12,212 24,563 3,380 20,000 22,070 20,000
250‐54700‐5140 EROSION CONTROL ‐ MAT ‐ 218 110 1,500 ‐ 1,500
250‐54700‐5150 EROSION CONTROL ‐ MISC. ‐ ‐ ‐ 1,500 ‐ 1,500
250‐54700‐5160 FILL DIRT ‐ ‐ ‐ 800 ‐ 800
250‐54700‐5170 HERBICIDES 114 ‐ ‐ 800 ‐ 800
250‐54700‐5180 LIQUID CALCIUM CHLORIDE ‐ ‐ ‐ 2,400 ‐ 2,400
250‐54700‐5190 MATERIALS ‐ MISC 4,573 4,809 6,652 6,000 8,220 6,000
250‐54700‐5200 ROCK SALT 28,492 22,902 15,181 53,000 62,778 53,000
250‐54700‐5210 SEED & STRAW 37 134 65 800 1,398 800
250‐54700‐5220 SIGNAGE 5,985 6,789 7,895 8,000 7,995 8,000
250‐54700‐5230 TRAFFIC PAINT 117 50 ‐ 2,500 1,533 2,500
250‐54700‐5250 CULVERT 3,651 2,082 3,495 2,500 1,559 2,500
250‐54700‐5310 CONCRETE PRODUCTS 68 2,233 2,430 3,500 488 3,500
250‐54700‐5910 ENGINEERING ‐ I 2,323 330 ‐ 1,200 ‐ 1,200
250‐54700‐5920 ENGINEERING ‐ II ‐ ‐ ‐ 2,300 ‐ 2,300
250‐54700‐5930 ENGINEERING ‐ III ‐ ‐ ‐ 1,600 ‐ 1,600
TotaL Special Commodoties 95,641 67,608 39,824 166,400 111,617 166,400
250‐59000‐9110 TRANSFER TO GENERAL FUND 149,847 174,630 ‐ 75,000 74,659 150,000
Total Transfers Out 149,847 174,630 ‐ 75,000 74,659 150,000
EXPENDITURES TOTAL 246,808$ 630,124$ 46,292$ 248,900$ 188,737$ 823,900$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
MOTOR FUEL TAX FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 121
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue 331,407 359,499 259,931 400,000 393,956 400,000
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 12,701 (1,706) 25,514 ‐ 10,000 ‐
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 410,103 429,196 312,495 ‐ ‐ ‐
Total 754,211 786,989 597,940 400,000 403,956 400,000
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service 714,118 771,714 805,217 400,000 371,406 400,000
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 714,118 771,714 805,217 400,000 371,406 400,000
Excess (Deficiency) of Revenues Over Expenditures 40,093 15,275 (207,277) 32,550 ‐
Estimated Beginning Cash & Investments Balance 1,143,217
Projected Ending Cash & Investments Balance 1,143,217$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
CENTER GROVE ROAD BUSINESS DISTRICT TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 260
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 122
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES260‐34140 SALES TAX 331,407$ (52,506)$ ‐$ ‐$ ‐$ ‐$ 260‐34160 BUSINESS DISTRICT SALES TAX ‐ 412,005 259,931 400,000 393,956 400,000
260‐37200 INTEREST INCOME 12,701 (1,706) 25,514 ‐ 10,000 ‐
260‐39110 TRANSFER FROM GENERAL FUND 410,103 429,196 312,495 ‐ ‐ ‐
Total Revenues 754,211 786,989 597,940 400,000 403,956 400,000
260‐57100‐7100 PRINCIPAL PAYMENT 290,000 360,000 405,000 ‐ ‐ ‐
260‐57100‐7200 INTEREST EXPENSE 419,825 406,175 389,600 ‐ ‐ ‐
260‐57100‐7300 FISCAL AGENT FEES 4,293 5,539 10,617 ‐ ‐ ‐
260‐57100‐7510 CENTER GROVE RD REBATE ‐ ‐ ‐ 400,000 371,406 400,000
Total Debt Service 714,118 771,714 805,217 400,000 371,406 400,000
EXPENDITURES TOTAL 714,118$ 771,714$ 805,217$ 400,000$ 371,406$ 400,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
CENTER GROVE ROAD BUSINESS DISTRICT TAX FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 123
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 145 537 249 250 545 450
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 3,600 3,600 2,400 3,600 2,850 1,800
Total 3,745 4,137 2,649 3,850 3,395 2,250
Expenditures and Other Uses:Personnel ‐ ‐ ‐ 36,000 30,196 ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total ‐ ‐ ‐ 36,000 30,196 ‐
Excess (Deficiency) of Revenues Over Expenditures 3,745 4,137 2,649 (26,801) 2,250
Estimated Beginning Cash & Investments Balance 31,221
Projected Ending Cash & Investments Balance 33,471$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
HOUSING ASSISTANCE PROGRAM FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 280
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 124
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES280‐37200 INTEREST INCOME 145$ 537$ 249$ 250$ 545$ 450$ 280‐39110 TRANSFER FROM GENERAL FUND 3,600 3,600 2,400 3,600 2,850 1,800
Total Revenues 3,745 4,137 2,649 3,850 3,395 2,250
280‐52100‐1790 OTHER BENEFITS ‐ ‐ ‐ 36,000 30,196 ‐
Total Personnel ‐ ‐ ‐ 36,000 30,196 ‐
EXPENDITURES TOTAL ‐$ ‐$ ‐$ 36,000$ 30,196$ ‐$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
HOUSING ASSISTANCE PROGRAM FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 125
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 262,031$ 249,214$ 270,945$ 269,500$ 273,990$ 280,720$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 1,032 1,743 617 1,620 1,342 1,400
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 263,063 250,957 271,562 271,120 275,332 282,120
Expenditures and Other Uses:Personnel 278,672 292,429 189,610 312,575 329,549 344,525
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 278,672 292,429 189,610 312,575 329,549 344,525
Excess (Deficiency) of Revenues Over Expenditures (15,609) (41,472) 81,952 (54,217) (62,405)
Estimated Beginning Cash & Investments Balance 147,343
Projected Ending Cash & Investments Balance 84,938$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
SOCIAL SECURITY / MEDICARE FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 290
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 126
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES290‐31110 PROPERTY TAX ‐ SS MEDI 262,031$ 249,214$ 270,945$ 260,500$ 264,988$ 270,720$ 290‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐ ‐ ‐ 9,000 9,002 10,000
290‐37200 INTEREST INCOME 1,032 1,743 617 1,620 1,342 1,400
Total Revenues 263,063 250,957 271,562 271,120 275,332 282,120
Administration Department
290‐51100‐1610 SOCIAL SECURITY CONTRIBUTION 15,016 15,827 8,208 14,200 13,830 14,600
290‐51100‐1620 MEDICARE CONTRIBUTION 3,512 3,702 1,920 3,350 3,246 3,500
Finance Department
290‐51300‐1610 SOCIAL SECURITY CONTRIBUTION 10,344 19,066 7,053 11,800 10,908 11,550
290‐51300‐1620 MEDICARE CONTRIBUTION 2,420 4,460 1,650 2,800 2,556 2,700
Village Clerk Department
290‐51400‐1610 SOCIAL SECURITY CONTRIBUTION 12,598 21 ‐ ‐ ‐ ‐
290‐51400‐1620 MEDICARE CONTRIBUTION 2,947 5 ‐ ‐ ‐ ‐
Building & Zoning Department
290‐51600‐1610 SOCIAL SECURITY CONTRIBUTION 11,995 16,532 11,659 20,100 18,838 18,800
290‐51600‐1620 MEDICARE CONTRIBUTION 2,806 3,867 2,727 4,700 4,429 4,400
Building Maintenance Department
290‐51700‐1610 SOCIAL SECURITY CONTRIBUTION 3,146 ‐ ‐ ‐ ‐ 3,500
290‐51700‐1620 MEDICARE CONTRIBUTION 736 ‐ ‐ ‐ ‐ 800
Police Department
290‐52100‐1610 SOCIAL SECURITY CONTRIBUTION 132,217 144,519 96,175 148,800 170,794 170,900
290‐52100‐1620 MEDICARE CONTRIBUTION 30,922 33,799 22,493 34,800 40,847 40,000
Senior Citizen Center
290‐53100‐1610 SOCIAL SECURITY CONTRIBUTION 2,101 1,952 1,464 2,650 2,478 2,600
290‐53100‐1620 MEDICARE CONTRIBUTION 492 457 343 625 613 650
Street Department
290‐54700‐1610 SOCIAL SECURITY CONTRIBUTION 26,057 26,771 19,996 35,100 33,109 35,900
290‐54700‐1620 MEDICARE CONTRIBUTION 6,094 6,261 4,677 7,825 7,711 8,400
EXPENDITURES
SOCIAL SECURITY / MEDICARE FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 127
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
SOCIAL SECURITY / MEDICARE FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
Parks Department
290‐56200‐1610 SOCIAL SECURITY CONTRIBUTION 10,956 11,342 8,642 17,525 15,784 18,200
290‐56200‐1620 MEDICARE CONTRIBUTION 2,563 2,653 2,021 6,950 3,489 4,300
Museum
290‐56500‐1610 SOCIAL SECURITY CONTRIBUTION 948 968 471 1,100 741 3,000
290‐56500‐1620 MEDICARE CONTRIBUTION 222 227 111 250 176 725
Economic Development
290‐57100‐1610 SOCIAL SECURITY CONTRIBUTION 470 ‐ ‐ ‐ ‐ ‐
290‐57100‐1620 MEDICARE CONTRIBUTION 110 ‐ ‐ ‐ ‐ ‐
Personnel Expenses 278,672 292,429 189,610 312,575 329,549 344,525
EXPENDITURES TOTAL 278,672$ 292,429$ 189,610$ 312,575$ 329,549$ 344,525$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
11/01/2019 Page 128
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 232,454$ 249,214$ 300,303$ 235,200$ 238,777$ 269,200$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 802 1,743 364 600 1,298 1,200
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 233,256 250,957 300,667 235,800 240,075 270,400
Expenditures and Other Uses:Personnel 259,177 287,781 169,031 248,350 252,138 324,200
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 259,177 287,781 169,031 248,350 252,138 324,200
Excess (Deficiency) of Revenues Over Expenditures (25,921) (36,824) 131,636 (12,063) (53,800)
Estimated Beginning Cash & Investments Balance 159,394
Projected Ending Cash & Investments Balance 105,594$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
ILLINOIS MUNICIPAL RETIREMENT FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 291
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 129
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES291‐31110 PROPERTY TAX ‐ IMRF 232,454$ 249,214$ 300,303$ 225,225$ 228,800$ 259,200$ 291‐31115 PRIOR YEAR ‐ GEN PROP ‐ ‐ ‐ 9,975 9,977 10,000
291‐37200 INTEREST INCOME 802 1,743 364 600 1,298 1,200
Total Revenues 233,256 250,957 300,667 235,800 240,075 270,400
Administration Department
291‐51100‐1630 IMRF CONTRIBUTION 29,275 30,955 14,830 23,700 23,601 26,750
Finance Department
291‐51300‐1630 IMRF CONTRIBUTION 24,370 63,700 16,813 25,300 24,088 27,200
Village Clerk Department
291‐51400‐1630 IMRF CONTRIBUTION 29,036 ‐ ‐ ‐ ‐ ‐
Building & Zoning Department
291‐51600‐1630 IMRF CONTRIBUTION 29,179 40,240 28,680 43,200 41,596 44,300
PW Building Maintenance Department
291‐51700‐1630 IMRF CONTRIBUTION 6,381 ‐ ‐ ‐ ‐ 8,100
Police Department
291‐52100‐1630 IMRF CONTRIBUTION 57,558 65,870 43,040 58,800 63,944 92,850
Senior Citizen Center
291‐53100‐1630 IMRF CONTRIBUTION 2,698 2,822 2,024 2,850 3,079 3,600
Street Department
291‐54700‐1630 IMRF CONTRIBUTION 58,921 61,405 46,892 63,250 70,707 81,300
Parks Department
291‐56200‐1630 IMRF CONTRIBUTION 19,598 20,544 15,648 29,000 23,708 33,100
Museum
291‐56500‐1630 IMRF CONTRIBUTION 2,161 2,245 1,104 2,250 1,415 7,000
Personnel Expenses 259,177 287,781 169,031 248,350 252,138 324,200
EXPENDITURES TOTAL 259,177$ 287,781$ 169,031$ 248,350$ 252,138$ 324,200$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
ILLINOIS MUNICIPAL RETIRMENT FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 130
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue 23,609 28,137 21,623 25,800 22,177 22,000
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 227 1,032 549 360 1,671 1,800
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 23,836 29,169 22,172 26,160 23,848 23,800
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ 950 ‐ 141,000 82,995 98,000
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total ‐ 950 ‐ 141,000 82,995 98,000
Excess (Deficiency) of Revenues Over Expenditures 23,836 28,219 22,172 (59,147) (74,200)
Estimated Beginning Cash & Investments Balance 76,769
Projected Ending Cash & Investments Balance 2,569$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
RT 157 BUSINESS DISTRICT TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 380
ACTUAL CURRENT ‐ FY 2019 BUDGET
11/01/2019 Page 131
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES380‐34140 SALES TAX 23,609$ (4,250)$ ‐$ ‐$ ‐$ ‐$ 380‐34160 BUSINESS DISTRICT SALES TAX ‐ 32,387 21,623 25,800 22,177 22,000
380‐37200 INTEREST INCOME 227 1,032 549 360 1,671 1,800
Total Revenues 23,836 29,169 22,172 26,160 23,848 23,800
380‐57100‐3320 ENGINEERING SERVICE ‐ ‐ ‐ 121,000 77,995 86,000
380‐57100‐3330 LEGAL SERVICE ‐ ‐ ‐ 5,000 ‐ 2,000
380‐57100‐3490 OTHER PROFESSIONAL SVCS ‐ 950 ‐ 15,000 5,000 10,000
Total Contractual Services ‐ 950 ‐ 141,000 82,995 98,000
EXPENDITURES TOTAL ‐$ 950$ ‐$ 141,000$ 82,995$ 98,000$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
RT 157 BUSINESS DISTRICT TAX FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 132
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 1,710 52,557 27,337 33,780 48,890 47,200
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ 890,000 847,060 1,142,000
Total 1,710 52,557 27,337 923,780 895,950 1,189,200
Expenditures and Other Uses:Personnel ‐ 72,942 38,498 917,000 926,426 1,188,500
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 902 27 ‐ 2,000 ‐ 2,000
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 1,502 2,182 2,472 2,200 24,103 8,000
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 2,404 75,151 40,970 921,200 950,529 1,198,500
Excess (Deficiency) of Revenues Over Expenditures (694) (22,594) (13,633) (54,579) (9,300)
Estimated Beginning Cash & Investments Balance 72,467
Projected Ending Cash & Investments Balance 63,167$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
HEALTH INSURANCE FUNDVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 650
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES650‐37200 INTEREST INCOME 1,710$ 2,148$ 935$ 180$ 1,203$ 1,400$ 650‐37605 RETIREE/ COBRA CONTRIBUTIONS ‐ 50,114 25,634 33,600 46,301 45,300 650‐37900 MISCELLANEOUS INCOME ‐ 295 768 ‐ 1,386 500 650‐39110 TRANSFER FROM GENERAL FUND ‐ ‐ ‐ 890,000 847,060 1,142,000
Total Revenues 1,710 52,557 27,337 923,780 895,950 1,189,200
650‐51100‐1530 HEALTH INSURANCE ‐ ‐ 16,672 35,900 39,209 40,000
650‐51100‐1531 HEALTH INSURANCE ‐ RETIREES ‐ 72,942 21,826 31,200 46,301 45,300
650‐51300‐1530 HEALTH INSURANCE ‐ ‐ ‐ 61,500 61,904 69,000
650‐51600‐1530 HEALTH INSURANCE ‐ ‐ ‐ 101,500 76,234 83,000
650‐51700‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 16,800
650‐52100‐1530 HEALTH INSURANCE ‐ ‐ ‐ 550,500 557,332 704,500
650‐54700‐1530 HEALTH INSURANCE ‐ ‐ ‐ 103,150 110,383 152,500
650‐56200‐1530 HEALTH INSURANCE ‐ ‐ ‐ 33,250 35,063 51,800
650‐56500‐1530 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ 25,600
Total Personnel Expenditures ‐ 72,942 38,498 917,000 926,426 1,188,500
650‐51100‐3490 OTHER PROFESSIONAL SVCS 902 27 ‐ 2,000 ‐ 2,000
Total Contractual Services 902 27 ‐ 2,000 ‐ 2,000
650‐51100‐6120 EMPLOYEE RELATIONS 1,502 2,182 2,472 2,200 2,700 3,000
650‐51100‐6290 MISCELLANEOUS EXPENSE ‐ ‐ ‐ ‐ 21,403 5,000
Total Other Expenditures 1,502 2,182 2,472 2,200 24,103 8,000
EXPENDITURES TOTAL 2,404$ 75,151$ 40,970$ 921,200$ 950,529$ 1,198,500$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
HEALTH INSURANCE FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 134
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 287,762$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 636,380 538,158 (83,180) 349,000 407,117 394,000
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 85,000 398,550 452,209 450,800 475,386 470,000
Total 1,009,142 936,708 369,029 799,800 882,503 864,000
Expenditures and Other Uses:Personnel 212,059 221,418 169,550 248,436 293,129 337,000
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services 42,838 31,998 26,964 48,650 37,535 43,450
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ 300 ‐ 300
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 254,897 253,416 196,514 297,386 330,664 380,750
Excess (Deficiency) of Revenues Over Expenditures 754,245 683,292 172,515 551,839 483,250
Estimated Beginning Cash & Investments Balance 8,018,417
Projected Ending Cash & Investments Balance 8,501,667$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
POLICE PENSION FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 710
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES710‐31105 MUNICIPAL CONTRIBUTION ‐$ 398,550$ 452,209$ 450,800$ 475,386$ 470,000$ 710‐31110 GENERAL PROPERTY TAX 287,762 ‐ ‐ ‐ ‐ ‐
710‐37200 INTEREST INCOME 64,168 105,703 84,546 96,000 98,136 96,000
710‐37250 DIVIDEND INCOME 52,882 64,700 57,905 53,000 38,271 58,000
710‐37280 GAIN ON SALE OF SECURITIES (80,704) 61,629 24,722 20,000 44,255 20,000
710‐37290 ADJUSTMENT TO MARKET VALUE 369,244 136,375 (362,121) ‐ ‐ ‐
710‐37600 POLICE PENSION CONTRIBUTIONS 230,790 169,751 111,768 180,000 226,455 220,000
710‐39110 TRANSFER FROM GENERAL FUND 85,000 ‐ ‐ ‐ ‐ ‐
Total Revenues 1,009,142 936,708 369,029 799,800 882,503 864,000
710‐53500‐1660 POLICE PENSION BENEFITS 212,059 221,418 169,550 248,436 293,129 337,000
Total Personnel Expenses 212,059 221,418 169,550 248,436 293,129 337,000
710‐53500‐3310 ACCOUNTANT SERVICE 2,250 2,000 2,050 2,200 2,100 2,200
710‐53500‐3330 LEGAL SERVICE 7,524 3,014 2,822 10,000 4,045 6,000
710‐53500‐3410 FINANCIAL SERVICE FEE 18,342 21,466 16,608 23,200 24,550 25,000
710‐53500‐3480 STATE FILING FEE 1,117 1,230 1,323 1,500 1,459 1,500
710‐53500‐3490 OTHER PROFESSIONAL SVCS 11,514 627 883 6,000 1,320 3,000
710‐53500‐3510 POSTAGE 10 ‐ ‐ 50 ‐ 50
710‐53500‐3610 DUES 795 795 795 800 800 800
710‐53500‐3620 TRAVEL 1,286 ‐ ‐ 1,400 200 1,400
710‐53500‐3630 TRAINING ‐ 2,866 2,483 3,500 3,061 3,500
Total Contractual Services 42,838 31,998 26,964 48,650 37,535 43,450
710‐53500‐6290 MISCELLANEOUS EXPENSE ‐ ‐ ‐ 300 ‐ 300
Total Other Expenditures ‐ ‐ ‐ 300 ‐ 300
EXPENDITURES TOTAL 254,897$ 253,416$ 196,514$ 297,386$ 330,664$ 380,750$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
POLICE PENSION FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 136
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures 3,953 3,130 2,933 3,000 3,267 3,000
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 13 91 40 60 35 50
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 3,367 ‐ ‐ ‐ ‐ ‐
Total 7,333 3,221 2,973 3,060 3,302 3,050
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ 13,000 ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total ‐ ‐ 13,000 ‐ ‐ ‐
Excess (Deficiency) of Revenues Over Expenditures 7,333 3,221 (10,027) 3,302 3,050
Estimated Beginning Cash & Investments Balance 3,802
Projected Ending Cash & Investments Balance 6,852$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
DUI FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 720
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES720‐35300 DUI FINES 3,953$ 3,130$ 2,933$ 3,000$ 3,267$ 3,000$ 720‐37200 INTEREST INCOME 13 91 40 60 35 50
720‐39110 TRANSFER FROM GENERAL FUND 3,367 ‐ ‐ ‐ ‐ ‐
Total Revenues 7,333 3,221 2,973 3,060 3,302 3,050
720‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ ‐ 13,000 ‐ ‐ ‐
Total Supplies ‐ ‐ 13,000 ‐ ‐ ‐
EXPENDITURES TOTAL ‐$ ‐$ 13,000$ ‐$ ‐$ ‐$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
DUI FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 138
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 1 ‐ 43,318 ‐ 15,154 100
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐
Total 1 ‐ 43,318 ‐ 15,154 100
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ 7,520 ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ 32,800 ‐ 12,000 ‐
Transfers Out 403 ‐ ‐ ‐ ‐ ‐
Total 403 ‐ 40,320 ‐ 12,000 ‐
Excess (Deficiency) of Revenues Over Expenditures (402) ‐ 2,998 3,154 100
Estimated Beginning Cash & Investments Balance 6,152
Projected Ending Cash & Investments Balance 6,252$
ACTUAL CURRENT ‐ FY 2019 BUDGET
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
FEDERAL POLICE ESCROW FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 730
11/01/2019 Page 139
PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES730‐37200 INTEREST INCOME 1$ ‐$ 23$ ‐$ 101$ 100$ 730‐37500 ASSET SEIZURES ‐ ‐ 43,295 ‐ 15,053 ‐
Total Revenues 1 ‐ 43,318 ‐ 15,154 100
730‐52100‐4520 OPERATING SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐
730‐52100‐4528 POLICE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐
730‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐ ‐ 7,520 ‐ ‐ ‐
Total Supplies ‐ ‐ 7,520 ‐ ‐ ‐
730‐52100‐8400 VEHICLE ‐ ‐ 32,800 ‐ 12,000 ‐
Total Fixed Assets ‐ ‐ 32,800 ‐ 12,000 ‐
EXPENDITURES TOTAL ‐$ ‐$ 40,320$ ‐$ 12,000$ ‐$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
FEDERAL POLICE ESCROW FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 140
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 28,022 8,445 10,415 25 2,948 120
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 403 ‐ ‐ ‐ ‐ ‐
Total 28,425 8,445 10,415 25 2,948 120
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ 5,000 ‐ ‐ ‐ ‐
Supplies 11,302 5,805 ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 26,433 90 2,412 ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ 2,900 ‐ 5,477 ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 37,735 10,895 5,312 ‐ 5,477 ‐
Excess (Deficiency) of Revenues Over Expenditures (9,310) (2,450) 5,103 (2,529) 120
Estimated Beginning Cash & Investments Balance 7,895
Projected Ending Cash & Investments Balance 8,015$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
LOCAL POLICE ESCROW FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 740
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES740‐37200 INTEREST INCOME 17$ 76$ 35$ 25$ 136$ 120$ 740‐37500 ASSET SEIZURES 25,405 8,369 10,380 ‐ 2,812 ‐
740‐37900 MISC INCOME 2,600 ‐ ‐ ‐ ‐ ‐
740‐39730 TRANSFER FROM FEDERAL ESCROW 403 ‐ ‐ ‐ ‐ ‐
Total Revenues 28,425 8,445 10,415 25 2,948 120
740‐52100‐3490 OTHER PROFESSIONAL SVCS ‐ 3,500 ‐ ‐ ‐ ‐
740‐52100‐3630 TRAINING ‐ 1,500 ‐ ‐ ‐ ‐
Total Contractual Services ‐ 5,000 ‐ ‐ ‐ ‐
740‐52100‐4520 OPERATING SUPPLIES ‐ 884 ‐ ‐ ‐ ‐
740‐52100‐4528 POLICE SUPPLIES ‐ 240 ‐ ‐ ‐ ‐
740‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL 11,302 4,681 ‐ ‐ ‐ ‐
Total Supplies 11,302 5,805 ‐ ‐ ‐ ‐
740‐52100‐6600 RELEASE OF SEIZED FUNDS 26,433 90 2,412 ‐ ‐ ‐
Total Other Expenditures 26,433 90 2,412 ‐ ‐ ‐
740‐52100‐8400 VEHICLE ‐ ‐ 2,900 ‐ 5,477 ‐
Total Fixed Assets ‐ ‐ 2,900 ‐ 5,477 ‐
EXPENDITURES TOTAL 37,735$ 10,895$ 5,312$ ‐$ 5,477$ ‐$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
LOCAL POLICE ESCROW FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 142
PROPOSED BUDGET
FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Licenses and Permits ‐ ‐ ‐ ‐ ‐ ‐
Intergovernmental Revenue ‐ ‐ ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐ ‐ ‐
User Charges ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues 40 10 5 10 25 45
Other Financing Sources ‐ ‐ ‐ ‐ ‐ ‐
Interfund Transfers 500 ‐ ‐ ‐ ‐ ‐
Total 540 10 5 10 25 45
Expenditures and Other Uses:Personnel ‐ ‐ ‐ ‐ ‐ ‐
Utilities ‐ ‐ ‐ ‐ ‐ ‐
Contractual Services ‐ ‐ ‐ ‐ ‐ ‐
Supplies ‐ ‐ ‐ ‐ ‐ ‐
Special Commodities ‐ ‐ ‐ ‐ ‐ ‐
Other Expenditures 150 150 175 200 178 200
Debt Service ‐ ‐ ‐ ‐ ‐ ‐
Fixed Assets ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
Total 150 150 175 200 178 200
Excess (Deficiency) of Revenues Over Expenditures 390 (140) (170) (153) (155)
Estimated Beginning Cash & Investments Balance 2,865
Projected Ending Cash & Investments Balance 2,710$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
CEMETERY TRUST FUND SUMMARYVILLAGE OF GLEN CARBON, IL
FISCAL YEAR 2020Fund # 780
ACTUAL CURRENT ‐ FY 2019 BUDGET
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PROPOSED BUDGET
Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020
REVENUES780‐37200 INTEREST INCOME 40$ 10$ 5$ 10$ 25$ 45$ 780‐39210 TRANSFER FROM CEMETERY 500 ‐ ‐ ‐ ‐ ‐
Total Revenues 540 10 5 10 25 45
780‐54800‐6290 MISCELLANEOUS EXPENSE 150 150 175 200 178 200
Total Other Expenditures 150 150 175 200 178 200
EXPENDITURES TOTAL 150$ 150$ 175$ 200$ 178$ 200$
* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.
EXPENDITURES
CEMETERY TRUST FUNDFUND DETAIL
FISCAL YEAR 2020
ACTUAL CURRENT ‐ FY 2019
11/01/2019 Page 144
PROPOSED BUDGET
APPENDIX
PROPOSED BUDGET
TERM STANDS FORAA Affirmative Action
ACA Affordable Care ActADA American with Disabilities ActAP Accounts Payable
APT Association of Public TreasurersAR Accounts Receivable
ARC Addressing Residential ConcernsBDT Business District Tax
CGFA Illinois Commission on Government Forecasting and AccountabilityCIP Capital Improvement Plan
COLA Cost of Living AllowanceEDC Economic Development CommisionEOC Emergency Operations CenterEAV Equalized Assessment Valuations
ESDA Emergency Services and Disaster AgencyFOIA Freedom of Information ActFOP Fraternal Order of PoliceFTE Full Time EquivalentFY Fiscal Year
FYE Fiscal Year EndGAAP Generally Accepted Accounting PrinciplesGAAS Generally Accepted Auditing Standards
GAGAS Generally Accepted Government Auditing StandardsGAO U.S. Governmental Accountability OfficeGASB Governmental Accounting Standards BoardGFOA Government Finance Officers Association
GIS Geospatial Information SystemsHUD U.S. Department of Housing and Urban DevelopmentIDNR Illinois Department of Natural ResourcesIDOL Illinois Department of LaborIDOR Illinois Department of RevenueIDOT Illinois Department of Transportation
IGFOA Illinois Government Finance Officers AssociationILCC Illinois Liquor Control Commerce
ILCMA Illinois City/County Mgmt. AssociationIML Illinois Municipal League
IMRF Illinois Municipal Retirement FundIMTA Illinois Municipal Treasurers AssociationIOC Office of the Comptroller
IPRA Illinois Parks and Recreation AssociationISP Illinois State PoliceIT Information Technology
MEPRD Metro-East Park and Recreation DistrictMFT Motor Fuel Tax
MRGF Municipal Revenue Growth FactorNEO Neighborhood Expert OfficerOPEB Other Post-Employment BenefitsPBPA Police Benevolent Protection AssociationPW Public WorksRFP Request for ProposalRFQ Request for QualificationsSSA Special Service AreaSTP Surface Transportation Program
SWIDA Southwestern Illinois Development AuthorityTIF Tax Increment FinancingTRE Office of State Treasurer
USW United Steel Workers
11/01/2019 Page 145
PROPOSED BUDGET
Municipal Finance Glossary
Abatement – A reduction or elimination of a real or personal property tax, motor vehicle excise, fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement, and only by the committing governmental unit. Accounting System – The total structure of records and procedures that identify, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrued Interest – The amount of interest that has accumulated on a bond since the date of the last interest payment, and in the sale of a bond, the amount accrued up to but not including the date of delivery. Amendment – A change or addition that changes the meaning or scope of an original formal document, usually laws or regulations, but can include plans, specifications, budgets, contracts, etc. Amortization – The gradual repayment of an obligation over time and in accordance with a payment schedule. Annual Budget – A budget applicable to a single fiscal year. Appropriation – An authorization granted by a town meeting, city council or other legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended. Assessed Valuation – A value assigned to real estate or other property by a government as a basis for levying taxes. Assets – Financial representations of economic resources owned by an organization. Audit – An examination of a community’s financial systems, procedures, and data by a certified public accountant (independent
auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool for evaluating the fiscal performance of a community. Audit Management Letter – An independent auditor’s written communication to government officials, separate from the community’s audit. It generally identifies areas of deficiency, if any, and presents recommendations for improvements in accounting procedures, internal controls and other matters. Audit Report – Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to the application of auditing procedures; (c) findings and opinions; (d) financial statements and schedules; and (e) statistical tables, supplementary comments, and recommendations. It is almost always accompanied by a management letter. Balance Sheet – A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date. Balanced Budget – A budget in which estimated revenues equal estimated expenditures. Bond – A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. Bonded Debt – The portion of indebtedness represented by outstanding bonds. Budget Deficit – The amount by which the total outlays exceed its total revenues for a given fiscal year.
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Budget Surplus – The amount by which the total revenues exceed its outlays for a given fiscal year. Budget Transfers – Budget transfers shift previously budgeted funds from one category of expenditure to another. Business District Tax – An additional tax, which can be imposed by a government, that is limited to a defined area. Capital Assets – All tangible property used in the operation of the municipality which is not easily converted into cash, and has an initial useful life extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Capital Budget – An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. A capital budget segregates capital spending from all other spending. Capital Improvements Plan – A blueprint for planning capital expenditures that comprises an annual capital budget and a five year capital program. Cash Management – The process of monitoring the flow of money in and out of municipal accounts to ensure cash availability to pay bills and facilitate decisions on the need for short term borrowing and investment of idle cash. Cash Receipts – Any money received by a municipality or its departments whether by cash, check or electronic transfer. Chart of Accounts – A chart detailing the system of the general ledger accounts used to designate funds, expenditures, revenues and balance sheet accounts.
Contingent Liabilities – Items that may become liabilities as a result of conditions undetermined at a given date, such as guarantees, pending law suits, judgments under appeal, unsettled disputed claims, unfilled purchase order, and uncompleted contracts. Debt Service Fund ‐ The cash that is required for a particular time period to cover the repayment of interest and principal on a debt. Debt service is often calculated on a yearly basis. Deficit – The excess of expenditures over revenues during an accounting period. Also refers to the excess of the liabilities of a fund over assets. Encumbrance – A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that is chargeable to, but not yet paid from, a specific appropriation account. Excise Tax – A tax on specific goods or services at purchase. Common items taxed are fuel, tobacco or alcohol. Expenditure – An outlay of money made by municipalities to provide the programs and services within their approved budget. Expense – An identified cost incurred to accomplish a particular goal. Fiduciary Funds – Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private‐purpose trust funds and agency funds. Financial Statement – A presentation of the assets and liabilities of a community as of a particular date and most often prepared after the close of the fiscal year.
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Fiscal Year – The designation of the fiscal year is that of the calendar year in which the fiscal year ends. Fixed Assets – Long lived, tangible assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs – Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Food and Beverage Tax – Tax based on retail sale of food and beverages that have been prepared for immediate consumption. Full Time Equivalent (FTE) – A position converted to the decimal equivalent of a full time position. Fund – An accounting entity with a self‐balancing set of accounts that is segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations. Fund Accounting – Organizing the financial records of a municipality into multiple, segregated locations for money. Fund Balance – The difference between assets and liabilities reported in a governmental fund. General Fund – The fund used to account for most financial resources and activities governed by the normal town meeting/city council appropriation process. General Ledger – The accountant’s record of original entry, which is instrumental in forming a paper trail of all government financial activity. Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and
reporting that serve to achieve some level of standardization. Generally Accepted Auditing Standards (GAAS) – Auditing standards established by the Auditing Standards Board of the American Institute of Certified Public Accountants. All financial statement audit engagements must follow GAAS. Generally Accepted Government Auditing Standards (GAGAS) – These are auditing standards established by the U.S. Governmental Accountability Office (GAO) publication. Government Finance Officers Association (GFOA) – A nationwide association of public finance professionals. Governmental Accounting Standards Board (GASB) – The ultimate authoritative accounting and financial reporting standard‐setting body for state and local governments. Home Rule – This refers to the power of municipalities to regulate their affairs by by‐law/ordinance or home‐rule charter subject to certain limitations. Hotel/Motel Excise – A local option that allows a community to assess a tax on short‐term room occupancy. Intergovernmental Revenues – Revenues from other governments (federal, state, and local) in form of grants, entitlements, or shared revenues. Investments – Securities and real estate held for the production of income in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. Judgment – An amount to be paid or collected by a governmental unit as a result of a court decision.
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Long‐Term Debt – Community borrowing, or outstanding balance at any given time, involving loans with a maturity date of 12 months or more. Motor Fuel Excise – A fuel tax is an excise tax imposed on the sale of fuel. Municipality – A political unit having corporate status and, usually, powers of self‐government. OPEB Funding ‐ Other Postemployment Benefits (or OPEB) are benefits (other than pensions) that U.S. state and local governments provide to their retired employees. Operating Budget – A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year. Ordinance – An enforceable municipal law, statute or regulation that applies to all citizens within that municipality. Personnel Costs – The cost of salaries, wages and related employment benefits. Principal – The face amount of a bond, exclusive of accrued interest. Public Hearing – Provides citizens the opportunity to express their position on a specific issue, both pro and con, as mandated either by statute or by order of proper authority after due notice. Public Meeting – Any meeting of a governmental body at which public business is discussed or decided or policy formulated. Purchase Order – An official document or form authorizing the purchase of products or services. Receivables – An expectation of payment of a certain amount accruing to the benefit of a city or town.
Reconciliation of Cash – Periodic process where the accountant and treasurer compare records to confirm available cash in community accounts. Reserve Fund – An amount set aside annually within the budget of a city or town to provide a funding source for extraordinary or unforeseen expenditures. Resolution – A decision, opinion, policy or directive of a municipality expressed in a formally drafted document and voted upon. Revenues – All monies received by a governmental unit from any source. Special Service Area (SSA) – Funding from net increases in real property tax revenues within a defined geographic area for public infrastructure purposes. SSA’s require a majority approval of the property owners within the area. Statute – A law enacted by the legislative branch of the state or federal government. Tax Increment Financing (TIF) – Funding from net increases in real property tax revenues within a community redevelopment area established pursuant to state statute.
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PROPOSED BUDGET
Accounts: (221)Accounts: (56)Accounts: (56)
Accounts: (5)Accounts: (5)
Accounts: (3)Accounts: (3)
Accounts: (10)Accounts: (10)
Accounts: (5)Accounts: (5)
Accounts: (4)Accounts: (4)
Chart of Accounts ReportGlen Carbon, IL
RevenueFund: 110 - GENERAL FUND
110-31110 GENERAL PROPERTY TAX 110-35200 TOWING FEES110-31115 PRIOR YEAR - GEN PROP TAX 110-35350 TRAFFIC TICKETS - SUPERVISION110-31120 POLICE PROTECTION 110-35600 RESTITUTION / FEES / OTHER110-31125 PRIOR YEAR - POL PROT 110-35900 FINES - OTHER110-31140 POLICE PENSION LEVY 110-36100 POOL ADMISSION FEE110-31145 PRIOR YEAR - POL PEN LEVY 110-36430 COPY / FAX110-32100 BUSINESS LICENSE 110-36440 PUBLICATIONS110-32200 LIQUOR LICENSE 110-36450 ADMINISTRATIVE CHARGES110-32400 FRANCHISE LICENSE / FEE 110-36460 SERVICE CHARGE110-33100 ZONING PERMIT / FEES 110-37100 OVER/SHORT110-33200 SITE PLAN PERMIT / FEES 110-37200 INTEREST INCOME110-33400 BUILDING PERMIT / FEES 110-37300 RENTAL INCOME110-33600 RENTAL PERMIT / FEES 110-37400 DONATIONS110-33800 INFRASTRUCTURE INSP & OBS FEE 110-37401 SPONSORSHIPS110-33900 PERMITS / FEES - OTHER 110-37402 MEMORIALS110-34110 INCOME TAX 110-37800 PROMOTIONAL SALES110-34120 PERSONAL PROPERTY REP TAX 110-37900 MISCELLANEOUS INCOME110-34140 SALES TAX 110-37910 TICKET SALES110-34150 LOCAL USE SALES TAX 110-38200 PROCEEDS - FIXED ASSETS SALES110-34160 BD SALES TAX 110-39210 TRANSFER FROM CEMETERY110-34170 MUNI AUTO RENTAL TAX 110-39220 TRANSFER FROM TOURISM110-34190 TELECOMMUNICATIONS TAX 110-39242 TRANSFER FROM TORT LIABILITY110-34210 STATE GRANTS 110-39250 TRANSFER FROM MFT110-34310 FEDERAL GRANTS 110-39280 TRANSFER FROM HOUSING PROGRAM110-34510 INTERGOVERNMENTAL AGREEMENT 110-39310 TRANSFER FROM PARKS CPT'L EXP FUND110-34910 GRANTS - OTHER 110-39510 TRANSFER FROM WATER110-35100 COURT FINES 110-39520 TRANSFER FROM SEWER110-35150 COURT FINES - ADMIN ADJUDICATION 110-39540 TRANSFER FROM REFUSE
Fund: 210 - CEMETERY
210-34510 INTERGOVERNMENTAL AGREEMENT 210-37200 INTEREST INCOME210-36320 GRAVE LOT SALES 210-37900 MISCELLANEOUS INCOME210-36330 GRAVE SERVICE FEES
Fund: 220 - TOURISM
220-31240 TOURISM TAX 220-37800 PROMOTIONAL SALES220-37200 INTEREST INCOME
225-37850 ALCOHOL SALES 225-39110 TRANSFER IN FROM GENERAL FUND
Fund: 235 - COTTONWOOD SSA FUND
235-31160 PROPERTY TAX - COTTONWOOD SSA 235-37200 INTEREST INCOME235-31165 PRIOR YEAR - COTTONWOOD SSA 235-39270 TRANSFER FROM CAPITAL PROJ FUND235-34310 FEDERAL GRANTS
Fund: 225 - COMMUNITY EVENTS
225-37200 INTEREST INCOME 225-37900 MISCELLANEOUS INCOME225-37400 DONATIONS 225-37910 TICKET SALES225-37401 SPONSORSHIPS 225-37911 BOOTH FEES225-37800 PROMOTIONAL SALES 225-37912 VENDOR SALES
Fund: 242 - TORT LIABILITY
242-31110 GENERAL PROPERTY TAX 242-37200 INTEREST INCOME242-31115 PRIOR YEAR - GEN PROP TAX 242-37750 INSURANCE CLAIMS
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PROPOSED BUDGET
Accounts: (5)Accounts: (5)
Accounts: (5)Accounts: (5)
Accounts: (20)Accounts: (20)
Accounts: (5)Accounts: (5)
Accounts: (2)Accounts: (2)
Accounts: (3)Accounts: (3)
Accounts: (3)Accounts: (3)
Accounts: (12)Accounts: (12)
Accounts: (3)Accounts: (3)
Accounts: (3)Accounts: (3)
Accounts: (4)Accounts: (4)
Accounts: (4)
Fund: 250 - MOTOR FUEL TAX
250-34130 MOTOR FUEL TAX 250-37290 ADJUSTMENT TO MARKET VALUE250-34310 FEDERAL GRANTS 250-39110 TRANSFER IN FROM GENERAL FUND250-37200 INTEREST INCOME
Fund: 260 - CENTER GROVE BUS DISTRICT
260-34140 SALES TAX 260-38160 BOND PREMIUM AMORTIZATION260-34160 BD SALES TAX 260-39110 TRANSFER IN FROM GENERAL FUND260-37200 INTEREST INCOME
Fund: 270 - CAPITAL EXPENDITURES FUND
270-31110 GENERAL PROPERTY TAX 270-34910 GRANTS - OTHER270-31115 PRIOR YEAR - GEN PROP TAX 270-37200 INTEREST INCOME270-31160 PROPERTY TAX - COTTONWOOD SSA 270-37290 ADJUSTMENT TO MARKET VALUE270-31165 PRIOR YEAR - COTTONWOOD SSA 270-37900 MISCELLANEOUS INCOME270-33414 OFF SITE RD IMPRV / SAVANNAH 270-38300 PROCEEDS - LOAN270-34190 TELECOMMUNICATIONS TAX 270-39110 TRANSFER FROM GENERAL FUND270-34210 STATE GRANTS 270-39235 TRANSFER FROM COTTONWOOD SSA FUND270-34310 FEDERAL GRANTS 270-39310 TRANSFER FROM PARKS CPTL EXP FUND270-34410 ROAD IMPROVEMENT FEE 270-39391 TRANSFER FROM TIF270-34510 INTERGOVERNMENTAL AGREEMENT 270-39475 TRANSFER FROM ALT REVENUE GO BOND - 20
Fund: 275 - NON-HOME RULE SALES TAX
275-34145 NON - HOME RULE SALES TAX 275-38100 BOND PROCEEDS275-34510 INTERGOVERNMENTAL AGREEMENT 275-39475 TRANSFER FROM ALT REVENUE GO BOND - 20275-37200 INTEREST INCOME
Fund: 280 - HOUSING ASSISTANCE PROG
280-37200 INTEREST INCOME 280-39110 TRANSFER FROM GENERAL FUND
Fund: 290 - SOCIAL SECURITY/MEDICARE
290-31110 GENERAL PROPERTY TAX 290-37200 INTEREST INCOME290-31115 PRIOR YEAR - GEN PROP TAX
Fund: 291 - IMRF FUND
291-31110 GENERAL PROPERTY TAX 291-37200 INTEREST INCOME291-31115 PRIOR YEAR - GEN PROP TAX
Fund: 310 - PARKS CAPITAL EXPENDITURES FUND
310-32900 DEVELOPMENT FEES 310-37300 RENTAL INCOME310-33100 ZONING PERMIT/FEES 310-37400 DONATIONS
380-34140 SALES TAX 380-37200 INTEREST INCOME380-34160 BD SALES TAX
Fund: 420 - GO BOND - 2011A REFUNDING
420-31110 GENERAL PROPERTY TAX 420-37200 INTEREST INCOME420-31115 PRIOR YEAR - GEN PROP TAX
310-34190 TELECOMMUNICATIONS TAX 310-37800 PROMOTIONAL SALES310-34210 STATE GRANTS 310-37900 MISCELLANEOUS INCOME310-34910 GRANTS - OTHER 310-39110 TRANSFER FROM GENERAL FUND310-37200 INTEREST INCOME 310-39225 TRANSFER FROM COMMUNITY EVENTS
Fund: 380 - RTE 157 BUSINESS DISTRICT
Fund: 421 - GO BOND - 2011B REF 2002
421-37200 INTEREST INCOME 421-39510 TRANSFER FROM WATER421-38160 BOND PREMIUM AMORTIZATION 421-39520 TRANSFER FROM SEWER FUND
Fund: 475 - ALT REVENUE GO BOND - 2018
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PROPOSED BUDGET
Accounts: (4)
Accounts: (17)Accounts: (17)
Accounts: (7)Accounts: (7)
Accounts: (13)Accounts: (13)
Accounts: (5)Accounts: (5)
Accounts: (3)Accounts: (3)
Accounts: (4)Accounts: (4)
Accounts: (7)Accounts: (7)
Accounts: (3)Accounts: (3)
Accounts: (3)Accounts: (3)
Accounts: (5)Accounts: (5)
475-34145 NON - HOME RULE SALES TAX 475-38100 BOND PROCEEDS475-37200 INTEREST INCOME 475-39275 TRANSFER FROM NON - HOME RULE SALES TA
Fund: 510 - WATER
510-36110 SALES 510-37900 MISCELLANEOUS INCOME510-36120 WATER SERVICE CHARGE 510-38200 PROCEEDS - FIXED ASSETS SALES510-36140 WATER DISCONNECT / TURN-ON FEE 510-38220 GAIN ON SALE OF FIXED ASSETS510-36299 ENTERPRISE PENALTIES 510-38300 PROCEEDS - LOAN510-36450 ADMINISTRATIVE CHARGES 510-39422 TRANSFER FROM 2020 GO BOND FUND510-36460 SERVICE CHARGE - OTHER 510-39515 TRANSFER FROM WATER CAPITAL510-36465 WATER REFUND BAL 510-39520 TRANSFER FROM SEWER FUND510-37200 INTEREST INCOME 510-39525 TRANSFER FROM SEWER CAPITAL FUND510-37300 RENTAL INCOME
Fund: 515 - WATER CAPITAL
515-34910 GRANTS - OTHER 515-38300 PROCEEDS - LOAN515-36110 SALES 515-39391 TRANSFER FROM TIF515-36130 TAP-ON FEES 515-39510 TRANSFER FROM WATER515-37200 INTEREST INCOME
Fund: 520 - SEWER
520-36130 TAP-ON FEES 520-37200 INTEREST INCOME520-36210 SEWER SERVICE 520-37300 RENTAL INCOME520-36290 SEWER ASSESSMENT 520-37900 MISCELLANEOUS INCOME520-36292 SEWER ASSESSMENT - SAVANNAH X'NG 520-38200 PROCEEDS - FIXED ASSETS SALES520-36299 ENTERPRISE PENALTIES 520-38300 PROCEEDS - LOAN520-36450 ADMINISTRATIVE CHARGES 520-39525 TRANSFER FROM SEWER CAPITAL
ADJUSTMENT TO MARKET VALUE
520-36460 SERVICE CHARGE - OTHER
Fund: 525 - SEWER CAPITAL
525-36130 TAP-ON FEES 525-38300 PROCEEDS - LOAN525-37200 INTEREST INCOME 525-39520 TRANSFER FROM SEWER525-37400 DONATIONS
Fund: 540 - REFUSE COLLECTION
540-36310 GARBAGE SERVICE 540-37200 INTEREST INCOME
710-37250 DIVIDEND INCOME 710-37600 POLICE PENSION CONTRIBUTIONS
710-39110 TRANSFER FROM GENERAL FUND
Fund: 720 - DUI
720-35300 DUI FINES 720-39110 TRANSFER IN FROM GENERAL FUND720-37200 INTEREST INCOME
540-36450 ADMINISTRATIVE CHARGES
Fund: 650 - HEALTH INSURANCE FUND
650-37200 INTEREST INCOME 650-37900 MISCELLANEOUS INCOME650-37605 RETIREE / COBRA CONTRIBUTIONS 650-39110 TRANSFER FROM GENERAL FUND
Fund: 710 - POLICE PENSION
710-31105 MUNICIPAL CONTRIBUTIONS 710-37280 GAIN ON SALE OF SECURITIES710-37200 INTEREST INCOME 710-37290
Fund: 730 - FEDERAL POLICE ESCROW
730-37200 INTEREST INCOME 730-37900 MISCELLANEOUS INCOME730-37500 ASSET SEIZURES
Fund: 740 - LOCAL POLICE ESCROW
740-37200 INTEREST INCOME 740-39110 TRANSFER FROM GENERAL FUND740-37500 ASSET SEIZURES 740-39730 TRANSFER FROM FEDERAL ESCROW740-37900 MISCELLANEOUS INCOME
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PROPOSED BUDGET
Accounts: (2)Accounts: (2)
Accounts: (916)Accounts: (531)
Accounts: (51)
Accounts: (41)
Accounts: (68)
Fund: 780 - CEMETERY TRUST
780-37200 INTEREST INCOME 780-39210 TRANSFER FROM CEMETERY
ExpenseFund: 110 - GENERAL FUND
Department: 51100 - ADMINISTRATION110-51100-1210 SALARIES 110-51100-3621 MEETINGS110-51100-1230 OVERTIME 110-51100-3630 TRAINING110-51100-1410 ELECTED / APPOINTED OFFICIALS SALAR 110-51100-3650 PUBLICATIONS110-51100-1510 LIFE INSURANCE 110-51100-3810 SHORT TERM RENTAL110-51100-1520 DISABILITY INSURANCE 110-51100-4210 MAINT SUPPLIES - EQUIP IT110-51100-1540 WORKERS COMPENSATION 110-51100-4510 OFFICE SUPPLIES110-51100-1550 UNEMPLOYMENT INSURANCE 110-51100-4520 OPERATING SUPPLIES110-51100-1790 OTHER BENEFITS 110-51100-4525 MEDICAL SUPPLIES110-51100-3130 MAINT SERVICE - VEHICLE 110-51100-4550 AUTOMOTIVE FUEL / OIL110-51100-3210 I.T. SERVICES 110-51100-4590 GENERAL SUPPLIES110-51100-3220 MAINT SERVICE - EQUIP COMM 110-51100-4610 SMALL EQUIPMENT - GENERAL110-51100-3310 ACCOUNTANT SERVICE 110-51100-4620 SMALL EQUIPMENT - IT110-51100-3320 ENGINEERING SERVICE 110-51100-4630 SMALL EQUIPMENT - OFFICE110-51100-3330 LEGAL SERVICE 110-51100-4710 BOOKS110-51100-3360 MEDICAL SERVICE 110-51100-4720 PERIODICALS110-51100-3490 OTHER PROFESSIONAL SVCS 110-51100-6110 COMMUNITY RELATIONS110-51100-3510 POSTAGE 110-51100-6120 EMPLOYEE RELATIONS110-51100-3520 TELEPHONE 110-51100-6280 CITY PLANNING110-51100-3530 INTERNET SERVICE PROVIDER 110-51100-6290 MISCELLANEOUS EXPENSE110-51100-3540 EMAIL HOSTING 110-51100-6510 DEPRECIATION110-51100-3550 PUBLISHING 110-51100-7100 PRINCIPAL PAYMENT110-51100-3560 PRINTING 110-51100-7200 INTEREST EXPENSE110-51100-3566 COPIES 110-51100-8100 LAND110-51100-3590 COMMUNICATIONS 110-51100-8350 EQUIPMENT - IT110-51100-3610 DUES 110-51100-8360 OFFICE EQUIPMENT110-51100-3620 TRAVEL
Department: 51300 - FINANCE110-51300-1210 SALARIES 110-51300-3490 OTHER PROFESSIONAL SVCS110-51300-1230 OVERTIME 110-51300-3510 POSTAGE110-51300-1510 LIFE INSURANCE 110-51300-3520 TELEPHONE110-51300-1520 DISABILITY INSURANCE 110-51300-3530 INTERNET SERVICE PROVIDER110-51300-1540 WORKERS COMPENSATION 110-51300-3540 EMAIL HOSTING110-51300-1550 UNEMPLOYMENT INSURANCE 110-51300-3550 PUBLISHING110-51300-1790 OTHER BENEFITS 110-51300-3560 PRINTING110-51300-3210 I.T. SERVICES 110-51300-3566 COPIES110-51300-3220 MAINT SERVICE - EQUIP COMM 110-51300-3610 DUES110-51300-3360 MEDICAL SERVICE 110-51300-3620 TRAVEL
Chart of Accounts Report110-51300-3630 TRAINING 110-51300-4630 SMALL EQUIPMENT - OFFICE110-51300-3640 TUITION REIMBURSEMENT 110-51300-4670 SMALL EQUIPMENT - FURNITURE110-51300-3650 PUBLICATIONS 110-51300-4710 BOOKS110-51300-3810 SHORT TERM RENTAL 110-51300-6110 COMMUNITY RELATIONS110-51300-4210 MAINT SUPPLIES - EQUIP IT 110-51300-6120 EMPLOYEE RELATIONS110-51300-4510 OFFICE SUPPLIES 110-51300-6290 MISCELLANEOUS EXPENSE110-51300-4520 OPERATING SUPPLIES 110-51300-6510 DEPRECIATION110-51300-4540 JANITORIAL SUPPLIES 110-51300-7100 PRINCIPAL PAYMENT110-51300-4590 GENERAL SUPPLIES 110-51300-7201 INTEREST PAYMENT110-51300-4610 SMALL EQUIPMENT - GENERAL 110-51300-8350 EQUIPMENT - IT110-51300-4620 SMALL EQUIPMENT - IT
Department: 51600 - BUILDING & ZONING110-51600-1210 SALARIES 110-51600-3630 TRAINING110-51600-1230 OVERTIME 110-51600-3650 PUBLICATIONS110-51600-1510 LIFE INSURANCE 110-51600-3690 PROFESSIONAL DEVELOPMENT - OTHER110-51600-1520 DISABILITY INSURANCE 110-51600-3810 SHORT TERM RENTAL110-51600-1540 WORKERS COMPENSATION 110-51600-4110 MAINT SUPPLIES - BUILDING110-51600-1550 UNEMPLOYMENT INSURANCE 110-51600-4120 MAINT SUPPLIES - EQUIPMENT110-51600-1710 UNIFORM/CLOTHING ALLOWANCE 110-51600-4130 MAINT SUPPLIES - VEHICLE110-51600-1790 OTHER BENEFITS 110-51600-4140 MAINT SUPPLIES - GROUNDS
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PROPOSED BUDGET
Accounts: (36)
Accounts: (72)
110-51600-2010 UTILITIES 110-51600-4210 MAINT SUPPLIES - EQUIP IT110-51600-2020 STREET LIGHTING 110-51600-4510 OFFICE SUPPLIES110-51600-3110 MAINT SERVICE-BUILDING 110-51600-4520 OPERATING SUPPLIES110-51600-3120 MAINT SERVICE - EQUIPMENT 110-51600-4525 MEDICAL SUPPLIES110-51600-3130 MAINT SERVICE - VEHICLE 110-51600-4530 SMALL TOOLS110-51600-3140 MAINT SERVICE - GROUNDS 110-51600-4540 JANITORIAL SUPPLIES110-51600-3210 I.T. SERVICES 110-51600-4550 AUTOMOTIVE FUEL / OIL110-51600-3320 ENGINEERING SERVICE 110-51600-4560 CHEMICALS110-51600-3330 LEGAL SERVICE 110-51600-4580 UNIFORMS110-51600-3340 CONSULTING SERVICE 110-51600-4590 GENERAL SUPPLIES110-51600-3350 ARCHITECT SERVICE 110-51600-4610 SMALL EQUIPMENT - GENERAL110-51600-3360 MEDICAL SERVICE 110-51600-4620 SMALL EQUIPMENT - IT110-51600-3370 JANITORAL SERVICE 110-51600-4630 SMALL EQUIPMENT - OFFICE110-51600-3400 PROFESSIONAL SERVICE - INSPECTION FE110-51600-4660 SMALL EQUIPMENT - VEHICLE110-51600-3490 OTHER PROFESSIONAL SVCS 110-51600-4670 SMALL EQUIPMENT - FURNITURE110-51600-3495 DEMOLITION SERVICES 110-51600-4710 BOOKS110-51600-3510 POSTAGE 110-51600-4720 PERIODICALS110-51600-3520 TELEPHONE 110-51600-6110 COMMUNITY RELATIONS110-51600-3530 INTERNET SERVICE PROVIDER 110-51600-6120 EMPLOYEE RELATIONS110-51600-3540 EMAIL HOSTING 110-51600-6290 MISCELLANEOUS EXPENSE110-51600-3550 PUBLISHING 110-51600-6510 DEPRECIATION110-51600-3560 PRINTING 110-51600-8100 LAND110-51600-3566 COPIES 110-51600-8200 BUILDING110-51600-3610 DUES 110-51600-8300 EQUIPMENT110-51600-3620 TRAVEL 110-51600-8360 OFFICE EQUIPMENT110-51600-3621 MEETINGS 110-51600-8400 VEHICLE
Department: 51700 - BUILDING MAINTENANCE110-51700-1210 SALARIES 110-51700-3370 JANITORIAL SERVICE110-51700-1230 OVERTIME 110-51700-3490 OTHER PROFESSIONAL SVCS110-51700-1510 LIFE INSURANCE 110-51700-3510 POSTAGE110-51700-1520 DISABILITY INSURANCE 110-51700-3520 TELEPHONE110-51700-1540 WORKERS COMPENSATION 110-51700-3620 TRAVEL110-51700-1550 UNEMPLOYMENT INSURANCE 110-51700-3630 TRAINING110-51700-1710 UNIFORM/CLOTHING ALLOWANCE 110-51700-4110 MAINT SUPPLIES - BUILDING110-51700-1790 OTHER BENEFITS 110-51700-4120 MAINT SUPPLIES - EQUIPMENT110-51700-2010 UTILITIES 110-51700-4130 MAINT SUPPLIES - VEHICLE
110-51700-4530 SMALL TOOLS 110-51700-4620 SMALL EQUIPMENT - IT110-51700-4540 JANITORIAL SUPPLIES 110-51700-4670 SMALL EQUIPMENT - FURNITURE110-51700-4550 AUTOMOTIVE FUEL / OIL 110-51700-6110 COMMUNITY RELATIONS110-51700-4580 UNIFORMS 110-51700-6120 EMPLOYEE RELATIONS
110-51700-3110 MAINT SERVICE - BUILDING 110-51700-4140 MAINT SUPPLIES - GROUNDS110-51700-3120 MAINT SERVICE - EQUIPMENT 110-51700-4210 MAINT SUPPLIES - EQUIP IT110-51700-3130 MAINT SERVICE - VEHICLE 110-51700-4510 OFFICE SUPPLIES110-51700-3210 I.T. SERVICES 110-51700-4520 OPERATING SUPPLIES
110-51700-4610 SMALL EQUIPMENT - GENERAL 110-51700-6290 MISCELLANEOUS EXPENSE
Department: 52100 - POLICE110-52100-1210 SALARIES 110-52100-3650 PUBLICATIONS110-52100-1230 OVERTIME 110-52100-3810 SHORT TERM RENTAL110-52100-1510 LIFE INSURANCE 110-52100-4110 MAINT SUPPLIES - BUILDING110-52100-1520 DISABILITY INSURANCE 110-52100-4120 MAINT SUPPLIES - EQUIPMENT110-52100-1540 WORKERS COMPENSATION 110-52100-4130 MAINT SUPPLIES - VEHICLE110-52100-1550 UNEMPLOYMENT INSURANCE 110-52100-4140 MAINT SUPPLIES - GROUNDS110-52100-1710 UNIFORM/CLOTHING ALLOWANCE 110-52100-4210 MAINT SUPPLIES - EQUIP IT110-52100-1790 OTHER BENEFITS 110-52100-4510 OFFICE SUPPLIES110-52100-2010 UTILITIES 110-52100-4520 OPERATING SUPPLIES110-52100-3110 MAINT SERVICE - BUILDING 110-52100-4525 MEDICAL SUPPLIES110-52100-3120 MAINT SERVICE - EQUIPMENT 110-52100-4528 POLICE SUPPLIES110-52100-3130 MAINT SERVICE - VEHICLE 110-52100-4540 JANITORIAL SUPPLIES110-52100-3210 I.T. SERVICES 110-52100-4550 AUTOMOTIVE FUEL / OIL110-52100-3220 MAINT SERVICE - EQUIP COMM 110-52100-4580 UNIFORMS110-52100-3330 LEGAL SERVICE 110-52100-4590 GENERAL SUPPLIES110-52100-3360 MEDICAL SERVICE 110-52100-4610 SMALL EQUIPMENT - GENERAL110-52100-3364 MEDICAL SERVICES - DETAINEE 110-52100-4620 SMALL EQUIPMENT - IT110-52100-3370 JANITORIAL SERVICE 110-52100-4630 SMALL EQUIPMENT - OFFICE110-52100-3381 PERMITS/FEES 110-52100-4640 SMALL EQUIPMENT - COMMUNICATIONS110-52100-3390 LABORATORY SERVICE 110-52100-4650 SMALL EQUIPMENT - BUILDING
11/01/2019 Page 154
PROPOSED BUDGET
Accounts: (11)
Accounts: (48)
Accounts: (67)
110-52100-3490 OTHER PROFESSIONAL SVCS 110-52100-4660 SMALL EQUIPMENT - VEHICLE110-52100-3510 POSTAGE 110-52100-4670 SMALL EQUIPMENT - FURNITURE110-52100-3520 TELEPHONE 110-52100-4730 SUBSCRIPTIONS110-52100-3525 CELL PHONE 110-52100-4830 ELECTRONIC FORMATS110-52100-3530 INTERNET SERVICE PROVIDER 110-52100-6110 COMMUNITY RELATIONS110-52100-3540 EMAIL HOSTING 110-52100-6120 EMPLOYEE RELATIONS110-52100-3550 PUBLISHING 110-52100-6290 MISCELLANEOUS EXPENSE110-52100-3560 PRINTING 110-52100-6510 DEPRECIATION110-52100-3566 COPIES 110-52100-7100 PRINCIPAL PAYMENT110-52100-3570 IMAGING 110-52100-7200 INTEREST EXPENSE110-52100-3590 COMMUNICATIONS 110-52100-8200 BUILDING110-52100-3610 DUES 110-52100-8300 EQUIPMENT110-52100-3620 TRAVEL 110-52100-8350 EQUIPMENT - IT110-52100-3621 MEETINGS 110-52100-8360 OFFICE EQUIPMENT110-52100-3630 TRAINING 110-52100-8400 VEHICLE110-52100-3640 TUITION REIMBURSEMENT 110-52100-8700 FURNITURE
Department: 52200 - POLICE COMMISSION110-52200-3330 LEGAL SERVICE 110-52200-3620 TRAVEL110-52200-3490 OTHER PROFESSIONAL SVCS 110-52200-3630 TRAINING110-52200-3510 POSTAGE 110-52200-4510 OFFICE SUPPLIES110-52200-3540 EMAIL HOSTING 110-52200-4670 SMALL EQUIPMENT - FURNITURE110-52200-3550 PUBLISHING 110-52200-6290 MISCELLANEOUS EXPENSE110-52200-3610 DUES
110-53100-3140 MAINT SERVICE - GROUNDS 110-53100-3560 PRINTING
Department: 53100 - SENIOR CITIZEN110-53100-1210 SALARIES 110-53100-3210 I.T. SERVICES110-53100-1230 OVERTIME 110-53100-3360 MEDICAL SERVICE110-53100-1540 WORKERS COMPENSATION 110-53100-3370 JANITORIAL SERVICE110-53100-1550 UNEMPLOYMENT INSURANCE 110-53100-3490 OTHER PROFESSIONAL SVCS
110-53100-3610 DUES 110-53100-4590 GENERAL SUPPLIES110-53100-3620 TRAVEL 110-53100-4610 SMALL EQUIPMENT - GENERAL110-53100-3630 TRAINING 110-53100-4620 SMALL EQUIPMENT - IT110-53100-3810 SHORT TERM RENTAL 110-53100-4630 SMALL EQUIPMENT - OFFICE
110-53100-2010 UTILITIES 110-53100-3510 POSTAGE110-53100-3110 MAINT SERVICE - BUILDING 110-53100-3520 TELEPHONE110-53100-3120 MAINT SERVICE - EQUIPMENT 110-53100-3540 EMAIL HOSTING110-53100-3130 MAINT SERVICE - VEHICLE 110-53100-3550 PUBLISHING
110-53100-3930 BLANKET/GENERAL INSURANCE 110-53100-4640 SMALL EQUIPMENT - COMMUNICATIONS110-53100-4110 MAINT SUPPLIES - BUILDING 110-53100-4650 SMALL EQUIPMENT - BUILDING110-53100-4120 MAINT SUPPLIES - EQUIPMENT 110-53100-4670 SMALL EQUIPMENT - FURNITURE110-53100-4140 MAINT SUPPLIES - GROUNDS 110-53100-4720 PERIODICALS110-53100-4210 MAINT SUPPLIES - EQUIP IT 110-53100-4890 NON-PRINT MATERIALS - OTHER110-53100-4510 OFFICE SUPPLIES 110-53100-6110 COMMUNITY RELATIONS110-53100-4520 OPERATING SUPPLIES 110-53100-6120 EMPLOYEE RELATIONS110-53100-4525 MEDICAL SUPPLIES 110-53100-6290 MISCELLANEOUS EXPENSE110-53100-4540 JANITORIAL SUPPLIES 110-53100-6510 DEPRECIATION110-53100-4550 AUTOMOTIVE FUEL / OIL 110-53100-8300 EQUIPMENT110-53100-4580 UNIFORMS 110-53100-8700 FURNITURE
Department: 54700 - STREET110-54700-1210 SALARIES 110-54700-3810 SHORT TERM RENTAL110-54700-1230 OVERTIME 110-54700-4110 MAINT SUPPLIES - BUILDING110-54700-1510 LIFE INSURANCE 110-54700-4120 MAINT SUPPLIES - EQUIPMENT110-54700-1520 DISABILITY INSURANCE 110-54700-4130 MAINT SUPPLIES - VEHICLE110-54700-1540 WORKERS COMPENSATION 110-54700-4140 MAINT SUPPLIES - GROUNDS110-54700-1550 UNEMPLOYMENT INSURANCE 110-54700-4150 MAINT SUPPLIES - STREET110-54700-1710 UNIFORM/CLOTHING ALLOWANCE 110-54700-4170 MAINT SUPPLIES - SNOW REMOVAL110-54700-1790 OTHER BENEFITS 110-54700-4210 MAINT SUPPLIES - EQUIP IT110-54700-2010 UTILITIES 110-54700-4510 OFFICE SUPPLIES110-54700-2020 STREET LIGHTING 110-54700-4520 OPERATING SUPPLIES110-54700-3110 MAINT SERVICE - BUILDING 110-54700-4525 MEDICAL SUPPLIES110-54700-3120 MAINT SERVICE - EQUIPMENT 110-54700-4530 SMALL TOOLS110-54700-3130 MAINT SERVICE - VEHICLE 110-54700-4540 JANITORIAL SUPPLIES110-54700-3140 MAINT SERVICE - GROUNDS 110-54700-4550 AUTOMOTIVE FUEL / OIL110-54700-3150 MAINT SERVICE - STREET 110-54700-4560 CHEMICALS110-54700-3170 MAINT SERVICE - SNOW REMOVAL 110-54700-4580 UNIFORMS
11/01/2019 Page 155
PROPOSED BUDGET
Accounts: (56)
Accounts: (59)
110-54700-3210 I.T. SERVICES 110-54700-4590 GENERAL SUPPLIES110-54700-3220 MAINT SERVICE - EQUIP COMM 110-54700-4610 SMALL EQUIPMENT - GENERAL110-54700-3310 ACCOUNTANT SERVICE 110-54700-4620 SMALL EQUIPMENT - IT110-54700-3320 ENGINEERING SERVICE 110-54700-4630 SMALL EQUIPMENT - OFFICE110-54700-3360 MEDICAL SERVICE 110-54700-4670 SMALL EQUIPMENT - FURNITURE110-54700-3370 JANITORIAL SERVICE 110-54700-4710 BOOKS110-54700-3381 PERMITS/FEES 110-54700-5220 SIGNAGE110-54700-3490 OTHER PROFESSIONAL SVCS 110-54700-6120 EMPLOYEE RELATIONS110-54700-3510 POSTAGE 110-54700-6290 MISCELLANEOUS EXPENSE110-54700-3520 TELEPHONE 110-54700-6510 DEPRECIATION110-54700-3530 INTERNET SERVICE PROVIDER 110-54700-8200 BUILDING110-54700-3540 EMAIL HOSTING 110-54700-8300 EQUIPMENT110-54700-3550 PUBLISHING 110-54700-8350 EQUIPMENT - IT110-54700-3560 PRINTING 110-54700-8360 OFFICE EQUIPMENT110-54700-3610 DUES 110-54700-8400 VEHICLE110-54700-3620 TRAVEL 110-54700-8600 STREETS110-54700-3630 TRAINING 110-54700-8620 STORMWATER DRAINAGE
110-56200-2010 UTILITIES 110-56200-3320 ENGINEERING SERVICE
110-54700-3690 PROFESSIONAL DEVELOPMENT - OTHER
Department: 56200 - PARK110-56200-1210 SALARIES 110-56200-2020 STREET LIGHTING110-56200-1230 OVERTIME 110-56200-2220 SIGNAGE110-56200-1510 LIFE INSURANCE 110-56200-3110 MAINT SERVICE - BUILDING110-56200-1520 DISABILITY INSURANCE 110-56200-3120 MAINT SERVICE - EQUIPMENT
110-56200-3330 LEGAL SERVICE 110-56200-4530 SMALL TOOLS110-56200-3360 MEDICAL SERVICE 110-56200-4540 JANITORIAL SUPPLIES110-56200-3490 OTHER PROFESSIONAL SVCS 110-56200-4550 AUTOMOTIVE FUEL / OIL110-56200-3510 POSTAGE 110-56200-4560 CHEMICALS
110-56200-1540 WORKERS COMPENSATION 110-56200-3130 MAINT SERVICE - VEHICLE110-56200-1550 UNEMPLOYMENT INSURANCE 110-56200-3140 MAINT SERVICE - GROUNDS110-56200-1710 UNIFORM/CLOTHING ALLOWANCE 110-56200-3141 MOWING SERVICES110-56200-1790 OTHER BENEFITS 110-56200-3210 I.T. SERVICES
110-56200-3520 TELEPHONE 110-56200-4580 UNIFORMS110-56200-3530 INTERNET SERVICE PROVIDER 110-56200-4590 GENERAL SUPPLIES110-56200-3540 EMAIL HOSTING 110-56200-4610 SMALL EQUIPMENT - GENERAL110-56200-3550 PUBLISHING 110-56200-4620 SMALL EQUIPMENT - IT110-56200-3560 PRINTING 110-56200-6110 COMMUNITY RELATIONS110-56200-3630 TRAINING 110-56200-6115 ED-GLEN POOL110-56200-3810 SHORT TERM RENTAL 110-56200-6290 MISCELLANEOUS EXPENSE110-56200-4110 MAINT SUPPLIES - BUILDING 110-56200-6300 MEMORIALS110-56200-4120 MAINT SUPPLIES - EQUIPMENT 110-56200-6510 DEPRECIATION110-56200-4130 MAINT SUPPLIES - VEHICLE 110-56200-7100 PRINCIPAL PAYMENT110-56200-4140 MAINT SUPPLIES - GROUNDS 110-56200-7200 INTEREST EXPENSE110-56200-4210 MAINT SUPPLIES - EQUIP IT 110-56200-8150 LAND IMPROVEMENT110-56200-4510 OFFICE SUPPLIES 110-56200-8200 BUILDING110-56200-4520 OPERATING SUPPLIES 110-56200-8300 EQUIPMENT110-56200-4525 MEDICAL SUPPLIES 110-56200-8400 VEHICLE
Department: 56500 - MUSEUM110-56500-1210 SALARIES 110-56500-4120 MAINT SUPPLIES - EQUIPMENT110-56500-1230 OVERTIME 110-56500-4140 MAINT SUPPLIES - GROUNDS110-56500-1510 LIFE INSURANCE 110-56500-4210 MAINT SUPPLIES - EQUIP IT110-56500-1520 DISABILITY INSURANCE 110-56500-4510 OFFICE SUPPLIES110-56500-1540 WORKERS COMPENSATION 110-56500-4520 OPERATING SUPPLIES110-56500-1550 UNEMPLOYMENT INSURANCE 110-56500-4530 SMALL TOOLS110-56500-1790 OTHER BENEFITS 110-56500-4540 JANITORIAL SUPPLIES110-56500-2010 UTILITIES 110-56500-4590 GENERAL SUPPLIES110-56500-2020 STREET LIGHTING 110-56500-4610 SMALL EQUIPMENT - GENERAL110-56500-3110 MAINT SERVICE - BUILDING 110-56500-4620 SMALL EQUIPMENT - IT110-56500-3120 MAINT SERVICE - EQUIPMENT 110-56500-4630 SMALL EQUIPMENT - OFFICE110-56500-3140 MAINT SERVICE - GROUNDS 110-56500-4640 SMALL EQUIPMENT - COMMUNICATIONS110-56500-3210 I.T. SERVICES 110-56500-4670 SMALL EQUIPMENT - FURNITURE110-56500-3220 MAINT SERVICE - EQUIP COMM 110-56500-4710 BOOKS110-56500-3360 MEDICAL SERVICE 110-56500-4720 PERIODICALS110-56500-3370 JANITORIAL SERVICE 110-56500-4810 AUDIO110-56500-3490 OTHER PROFESSIONAL SVCS 110-56500-4820 VIDEO110-56500-3510 POSTAGE 110-56500-4830 ELECTRONIC FORMATS
11/01/2019 Page 156
PROPOSED BUDGET
Accounts: (12)
Accounts: (10)
Accounts: (9)Accounts: (8)
Accounts: (1)
Accounts: (8)Accounts: (8)
Accounts: (11)Accounts: (10)
Accounts: (1)
Accounts: (4)Accounts: (3)
Accounts: (1)
Accounts: (6)Accounts: (5)
110-56500-3520 TELEPHONE 110-56500-4890 NON-PRINT MATERIALS - OTHER110-56500-3530 INTERNET SERVICE PROVIDER 110-56500-4910 LAND IMPROVEMENT110-56500-3540 EMAIL HOSTING 110-56500-6110 COMMUNITY RELATIONS110-56500-3550 PUBLISHING 110-56500-6290 MISCELLANEOUS EXPENSE110-56500-3560 PRINTING 110-56500-8100 LAND110-56500-3570 IMAGING 110-56500-8200 BUILDING110-56500-3610 DUES 110-56500-8300 EQUIPMENT110-56500-3620 TRAVEL 110-56500-8350 EQUIPMENT - IT110-56500-3630 TRAINING 110-56500-8360 OFFICE EQUIPMENT110-56500-3690 PROFESSIONAL DEVELOPMENT - OTHER 110-56500-8700 FURNITURE110-56500-3810 SHORT TERM RENTAL 110-56500-8900 OTHER IMPROVEMENTS
110-57100-3320 ENGINEERING SERVICE 110-57100-7510 CENTER GROVE RD REBATE110-57100-3330 LEGAL SERVICE 110-57100-7520 EDWARDSVILLE CROSSING REBATE
Department: 59000 - INTERFUND OPERATING TRANSER110-59000-9225 TRANSFER TO COMMUNITY EVENTS FUN110-59000-9250 TRANSFER TO MFT FUND
110-56500-4110 MAINT SUPPLIES - BUILDING
Department: 57100 - ECONOMIC DEVELOPMENT110-57100-1210 SALARIES 110-57100-3490 OTHER PROFESSIONAL SVCS110-57100-1510 LIFE INSURANCE 110-57100-6110 COMMUNITY RELATIONS110-57100-1520 DISABILITY INSURANCE 110-57100-6280 CITY PLANNING110-57100-1540 WORKERS COMPENSATION 110-57100-7500 CONTRACT PAYMENT
110-59000-9260 TRANSFER TO CENTER GROVE BD 110-59000-9650 TRANSFER TO HEALTH INSURANCE FUND110-59000-9270 TRANSFER TO CAPITAL EXP FUND 110-59000-9710 TRANSFER TO POLICE PENSION110-59000-9280 TRANSFER TO HOUSING ASSIST PRGM F 110-59000-9720 TRANSFER TO DUI FUND110-59000-9310 TRANSFER TO PARKS CAPITAL FUND 110-59000-9740 TRANSFER TO LOCAL POLICE ESCROW
Fund: 210 - CEMETERYDepartment: 54800 - CEMETERY
210-54800-2010 UTILITIES 210-54800-4120 MAINT SUPPLIES - EQUIPMENT210-54800-2220 SIGNAGE 210-54800-4140 MAINT SUPPLIES - GROUNDS210-54800-3140 MAINT SERVICE - GROUNDS 210-54800-6290 MISCELLANEOUS EXPENSE210-54800-3490 OTHER PROFESSIONAL SVCS 210-54800-9110 TRANSFER TO GENERAL FUND
Department: 59000 - INTERFUND OPERATING TRANSER210-59000-9780 TRANSFER TO CEMETERY TRUST
Fund: 220 - TOURISMDepartment: 57400 - TOURISM
220-57400-3210 I.T. SERVICES 220-57400-6110 COMMUNITY RELATIONS220-57400-3490 OTHER PROFESSIONAL SVCS 220-57400-8150 LAND IMPROVEMENT220-57400-3650 PUBLICATIONS 220-57400-8200 BUILDING220-57400-4610 SMALL EQUIPMENT - GENERAL 220-57400-8350 EQUIPMENT - IT
Fund: 225 - COMMUNITY EVENTSDepartment: 57400 - TOURISM
225-57400-2010 UTILITIES 225-57400-6113 ALCOHOL225-57400-4520 OPERATING SUPPLIES 225-57400-6114 PORTAPOTTIES225-57400-6110 COMMUNITY RELATIONS 225-57400-6116 RENTALS225-57400-6111 ENTERTAINMENT 225-57400-6117 LIGHT TOWERS225-57400-6112 ADVERTISING 225-57400-6118 MISCELLANEOUS EXPENSE
Department: 59000 - INTERFUND OPERATING TRANSER225-59000-9310 TRANSFER TO PARKS CAPITAL FUND
Fund: 235 - COTTONWOOD SSA FUNDDepartment: 54700 - STREET
235-54700-3320 ENGINEERING SERVICE 235-54700-8600 STREETS235-54700-3330 LEGAL SERVICE
Department: 59000 - INTERFUND OPERATING TRANSER235-59000-9270 TRANSFER TO CAPITAL EXP FUND
Fund: 242 - TORT LIABILITYDepartment: 51100 - ADMINISTRATION
242-51100-3330 LEGAL FEES 242-51100-6250 PROPERTY DAMAGE CLAIMS
11/01/2019 Page 157
PROPOSED BUDGET
Accounts: (1)
Accounts: (31)Accounts: (30)
Accounts: (1)
Accounts: (5)Accounts: (5)
Accounts: (25)Accounts: (5)
Accounts: (1)
Accounts: (4)
Accounts: (1)
Accounts: (11)
Accounts: (2)
Accounts: (1)
Accounts: (8)Accounts: (7)
242-51100-3490 OTHER PROFESSIONAL SVCS 242-51100-8200 BUILDING242-51100-3910 LIABILITY INSURANCE
250-54700-5100 BITUMINOUS MATERIAL - LIQUID A 250-54700-5200 ROCK SALT
Department: 59000 - INTERFUND OPERATING TRANSER242-59000-9110 TRANSFER TO GENERAL FUND
Fund: 250 - MOTOR FUEL TAXDepartment: 54700 - STREET
250-54700-3150 MAINT. SERVICE-STREET 250-54700-5130 CONCRETE - CLASS 'X' / FI250-54700-3320 ENGINEERING SERVICE 250-54700-5140 EROSION CONTROL - MAT250-54700-3490 OTHER PROFESSIONAL SVCS 250-54700-5150 EROSION CONTROL - MISC.
250-54700-5110 BITUMINOUS MATERIAL - RUBBERIZ 250-54700-5210 SEED & STRAW
250-54700-5220 SIGNAGE 250-54700-5610 RENTAL - ROAD GRADER250-54700-5230 TRAFFIC PAINT 250-54700-5910 ENGINEERING - I250-54700-5250 CULVERT 250-54700-5920 ENGINEERING - II
250-54700-5020 AGGREGATE - CA-6 250-54700-5160 FILL DIRT250-54700-5040 AGGREGATE - CM-13 SLAG 250-54700-5170 HERBICIDES250-54700-5050 AGGREGATE - SAND (FILL) 250-54700-5180 LIQUID CALCIUM CHLORIDE250-54700-5060 BARRICADES - TRAFFIC CONTROL 250-54700-5190 MATERIALS - MISC
250-54700-5310 CONCRETE PRODUCTS 250-54700-5930 ENGINEERING - III250-54700-5510 RENTAL - AIR COMPRESSOR 250-54700-5970 LABOR - CONTRACT250-54700-5530 RENTAL - AUGER 250-54700-5980 LOAD CHARGE
Department: 59000 - INTERFUND OPERATING TRANSER250-59000-9110 TRANSFER TO GENERAL FUND
Fund: 260 - CENTER GROVE BUS DISTRICTDepartment: 57100 - ECONOMIC DEVELOPMENT
260-57100-7100 PRINCIPAL PAYMENT 260-57100-7500 CONTRACT PAYMENT260-57100-7200 INTEREST EXPENSE 260-57100-7510 CENTER GROVE RD REBATE260-57100-7300 FISCAL AGENT FEES
Fund: 270 - CAPITAL EXPENDITURES FUNDDepartment: 51600 - BUILDING & ZONING
270-51600-3320 ENGINEERING SERVICE 270-51600-8350 EQUIPMENT - IT270-51600-8200 BUILDING 270-51600-8400 VEHICLE270-51600-8300 EQUIPMENT
Department: 51700 - BUILDING MAINTENANCE270-51700-8200 BUILDING
Department: 52100 - POLICE270-52100-8200 BUILDING 270-52100-8350 EQUIPMENT - IT270-52100-8300 EQUIPMENT 270-52100-8400 VEHICLE
Department: 53100 - SENIOR CITIZEN270-53100-8400 VEHICLE
Department: 54700 - STREET270-54700-3150 MAINT SERVICE - STREET 270-54700-8300 EQUIPMENT270-54700-3155 MAINT SERVICE - SIDEWALKS 270-54700-8400 VEHICLE270-54700-3320 ENGINEERING SERVICE 270-54700-8600 STREETS270-54700-3550 PUBLISHING 270-54700-8630 STORM SEWERS270-54700-6290 MISCELLANEOUS EXPENSE 270-54700-8650 SIDEWALKS270-54700-7500 CONTRACT PAYMENT
Department: 56200 - PARK270-56200-8300 EQUIPMENT 270-56200-8400 VEHICLE
Department: 59000 - INTERFUND OPERATING TRANSER270-59000-9235 TRANSFER TO COTTONWOOD SSA FUND
Fund: 275 - NON-HOME RULE SALES TAXDepartment: 54700 - STREET
275-54700-3320 ENGINEERING SERVICE 275-54700-7200 INTEREST EXPENSE275-54700-3330 LEGAL SERVICE 275-54700-8100 LAND275-54700-3490 OTHER PROFESSIONAL SVCS 275-54700-8600 STREETS275-54700-3550 PUBLISHING
11/01/2019 Page 158
PROPOSED BUDGET
Accounts: (1)
Accounts: (3)Accounts: (2)
Accounts: (1)
Accounts: (18)Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (2)
Accounts: (8)Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (19)Accounts: (16)
OTHER BENEFITS
Department: 59000 - INTERFUND OPERATING TRANSER280-59000-9110 TRANSFER TO GENERAL FUND
Fund: 290 - SOCIAL SECURITY/MEDICAREDepartment: 51100 - ADMINISTRATION
290-51100-1610 SOCIAL SECURITY CONTRIBUTION 290-51100-1620 MEDICARE CONTRIBUTION
Department: 51300 - FINANCE290-51300-1610 SOCIAL SECURITY CONTRIBUTION 290-51300-1620 MEDICARE CONTRIBUTION
Department: 59000 - INTERFUND OPERATING TRANSER275-59000-9475 TRANSFER TO ALT REVENUE GO BOND - 2018
Fund: 280 - HOUSING ASSISTANCE PROGDepartment: 52100 - POLICE
280-52100-1720 HOUSING ASSISTANCE PROGRAM 280-52100-1790
Department: 51600 - BUILDING & ZONING290-51600-1610 SOCIAL SECURITY CONTRIBUTION 290-51600-1620 MEDICARE CONTRIBUTION
Department: 52100 - POLICE290-52100-1610 SOCIAL SECURITY CONTRIBUTION 290-52100-1620 MEDICARE CONTRIBUTION
Department: 53100 - SENIOR CITIZEN290-53100-1610 SOCIAL SECURITY CONTRIBUTION 290-53100-1620 MEDICARE CONTRIBUTION
Department: 54700 - STREET290-54700-1610 SOCIAL SECURITY CONTRIBUTION 290-54700-1620 MEDICARE CONTRIBUTION
Department: 56200 - PARK290-56200-1610 SOCIAL SECURITY CONTRIBUTION 290-56200-1620 MEDICARE CONTRIBUTION
Department: 56500 - MUSEUM290-56500-1610 SOCIAL SECURITY CONTRIBUTION 290-56500-1620 MEDICARE CONTRIBUTION
Department: 57100 - ECONOMIC DEVELOPMENT290-57100-1610 SOCIAL SECURITY CONTRIBUTION 290-57100-1620 MEDICARE CONTRIBUTION
Fund: 291 - IMRF FUNDDepartment: 51100 - ADMINISTRATION
291-51100-1630 IMRF CONTRIBUTION
Department: 51300 - FINANCE291-51300-1630 IMRF CONTRIBUTION
Department: 51600 - BUILDING & ZONING291-51600-1630 IMRF CONTRIBUTION
Department: 52100 - POLICE291-52100-1630 IMRF CONTRIBUTION
Department: 53100 - SENIOR CITIZEN291-53100-1630 IMRF CONTRIBUTION
Department: 54700 - STREET291-54700-1630 IMRF CONTRIBUTION
Department: 56200 - PARK291-56200-1630 IMRF CONTRIBUTION
Department: 56500 - MUSEUM291-56500-1630 IMRF CONTRIBUTION
Fund: 310 - PARKS CAPITAL EXPENDITURES FUNDDepartment: 56200 - PARK
310-56200-3140 MAINT SERVICE - GROUNDS 310-56200-4910 LAND IMPROVEMENT310-56200-3320 ENGINEERING SERVICE 310-56200-4960 PARKS / REC (Non Fixed Asset)310-56200-3330 LEGAL SERVICE 310-56200-8100 LAND310-56200-3490 OTHER PROFESSIONAL SVCS 310-56200-8150 LAND IMPROVEMENT310-56200-3510 POSTAGE 310-56200-8200 BUILDING310-56200-3550 PUBLISHING 310-56200-8300 EQUIPMENT
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PROPOSED BUDGET
Accounts: (3)
Accounts: (4)Accounts: (4)
Accounts: (3)Accounts: (3)
Accounts: (4)Accounts: (4)
Accounts: (6)Accounts: (3)
Accounts: (1)
Accounts: (2)
Accounts: (77)Accounts: (71)
PARKS / RECREATION
Department: 59000 - INTERFUND OPERATING TRANSER310-59000-9110 TRANSFER TO GENERAL FUND 310-59000-9270 TRANSFER TO CAPITAL EXP FUND
310-59000-9310 TRANSFER TO PARKS CAPITAL FUND
Fund: 380 - RTE 157 BUSINESS DISTRICTDepartment: 57100 - ECONOMIC DEVELOPMENT
380-57100-3320 ENGINEERING SERVICE 380-57100-3490 OTHER PROFESSIONAL SVCS
310-56200-4140 MAINT SUPPLIES - GROUNDS 310-56200-8500 UTILITY SYSTEM310-56200-4610 SMALL EQUIPMENT - GENERAL 310-56200-8800
380-57100-3330 LEGAL SERVICE 380-57100-7500 CONTRACT PAYMENT
Fund: 420 - GO BOND - 2011A REFUNDINGDepartment: 58400 - G. O. BONDS
420-58400-7100 PRINCIPAL PAYMENT 420-58400-7300 FISCAL AGENT FEES420-58400-7200 INTEREST EXPENSE
Fund: 421 - GO BOND - 2011B REF 2002Department: 58400 - G. O. BONDS
421-58400-7100 PRINCIPAL PAYMENT 421-58400-7300 FISCAL AGENT FEES421-58400-7200 INTEREST EXPENSE 421-58400-7460 DEFERRED LOSS ON REFUNDING
Fund: 475 - ALT REVENUE GO BOND - 2018Department: 51100 - ADMINISTRATION
475-51100-7100 PRINCIPAL PAYMENT 475-51100-7300 FISCAL AGENT FEES475-51100-7200 INTEREST EXPENSE
Department: 54700 - STREET475-54700-3490 OTHER PROFESSIONAL SVCS
Department: 59000 - INTERFUND OPERATING TRANSER475-59000-9270 TRANSFER TO CAPITAL EXP FUND 475-59000-9275 TRANSFER TO NON - HOME RULES SALES TAX
Fund: 510 - WATERDepartment: 54100 - WATER
510-54100-1210 SALARIES 510-54100-3560 PRINTING510-54100-1230 OVERTIME 510-54100-3570 IMAGING510-54100-1510 LIFE INSURANCE 510-54100-3610 DUES510-54100-1520 DISABILITY INSURANCE 510-54100-3620 TRAVEL510-54100-1530 HEALTH INSURANCE 510-54100-3630 TRAINING510-54100-1540 WORKERS COMPENSATION 510-54100-3750 WATER PURCHASES510-54100-1550 UNEMPLOYMENT INSURANCE 510-54100-3810 SHORT TERM RENTAL510-54100-1610 SOCIAL SECURITY CONTRIBUTION 510-54100-3830 LONG TERM LEASES510-54100-1620 MEDICARE CONTRIBUTION 510-54100-3910 LIABILITY INSURANCE510-54100-1630 IMRF CONTRIBUTION 510-54100-3920 PROPERTY/CASUALTY INSURANCE510-54100-1710 UNIFORM/CLOTHING ALLOWANCE 510-54100-4110 MAINT SUPPLIES - BUILDING510-54100-1790 OTHER BENEFITS 510-54100-4120 MAINT SUPPLIES - EQUIPMENT510-54100-2010 UTILITIES 510-54100-4130 MAINT SUPPLIES - VEHICLE510-54100-3110 MAINT SERVICE - BUILDING 510-54100-4140 MAINT SUPPLIES - GROUNDS510-54100-3120 MAINT SERVICE - EQUIPMENT 510-54100-4160 MAINT SUPPLIES - UTILITY SYSTEM510-54100-3130 MAINT SERVICE - VEHICLE 510-54100-4210 MAINT SUPPLIES - EQUIP IT510-54100-3140 MAINT SERVICE - GROUNDS 510-54100-4510 OFFICE SUPPLIES510-54100-3160 MAINT SERVICE - UTILITY SYSTEM 510-54100-4520 OPERATING SUPPLIES510-54100-3210 I.T. SERVICES 510-54100-4525 MEDICAL SUPPLIES
510-54100-3530 INTERNET SERVICE PROVIDER 510-54100-4910 LAND IMPROVEMENT
510-54100-3310 ACCOUNTANT SERVICE 510-54100-4530 SMALL TOOLS510-54100-3320 ENGINEERING SERVICE 510-54100-4540 JANITORIAL SUPPLIES510-54100-3340 CONSULTING SERVICE 510-54100-4550 AUTOMOTIVE FUEL / OIL510-54100-3360 MEDICAL SERVICE 510-54100-4560 CHEMICALS510-54100-3370 JANITORIAL SERVICE 510-54100-4580 UNIFORMS
510-54100-3540 EMAIL HOSTING 510-54100-4930 WTR UTILY SYS(Non Fixed Asset)510-54100-3550 PUBLISHING 510-54100-6110 COMMUNITY RELATIONS
510-54100-3390 LABORATORY SERVICE 510-54100-4590 GENERAL SUPPLIES510-54100-3490 OTHER PROFESSIONAL SVCS 510-54100-4610 SMALL EQUIPMENT - GENERAL510-54100-3510 POSTAGE 510-54100-4620 SMALL EQUIPMENT - IT510-54100-3520 TELEPHONE 510-54100-4630 SMALL EQUIPMENT - OFFICE
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PROPOSED BUDGET
Accounts: (1)
Accounts: (2)
Accounts: (3)
Accounts: (7)Accounts: (5)
Accounts: (1)
Accounts: (1)
Accounts: (66)Accounts: (61)
Accounts: (2)
Accounts: (3)
510-54100-6120 EMPLOYEE RELATIONS 510-54100-8300 EQUIPMENT510-54100-6250 PROPERTY DAMAGE CLAIMS 510-54100-8400 VEHICLE510-54100-6290 MISCELLANEOUS EXPENSE 510-54100-8500 UTILITY SYSTEM510-54100-6510 DEPRECIATION 510-54162-2010 UTILITIES510-54100-6550 BAD DEBT EXPENSE
Department: 58400 - G. O. BONDS510-58400-7200 INTEREST EXPENSE
Department: 58600 - LOAN PAYMENTS510-58600-7100 PRINCIPAL PAYMENT 510-58600-7200 INTEREST EXPENSE
Department: 59000 - INTERFUND OPERATING TRANSER510-59000-9110 TRANSFER TO GENERAL FUND 510-59000-9515 TRANSFER TO WATER CAPITAL510-59000-9421 TRANSFER TO GO BOND 2011B
Fund: 515 - WATER CAPITALDepartment: 54100 - WATER
515-54100-3320 ENGINEERING SERVICE 515-54100-8400 VEHICLE515-54100-3490 OTHER PROFESSIONAL SVCS 515-54100-8500 UTILITY SYSTEM515-54100-3550 PUBLISHING
Department: 58400 - G. O. BONDS515-58400-7200 INTEREST EXPENSE
Department: 59000 - INTERFUND OPERATING TRANSER515-59000-9510 TRANSFER TO WATER
Fund: 520 - SEWERDepartment: 54200 - SEWER
520-54200-1210 SALARIES 520-54200-3630 TRAINING520-54200-1230 OVERTIME 520-54200-3760 SEWER TREATMENT / TRANSMISSIONS520-54200-1510 LIFE INSURANCE 520-54200-3810 SHORT TERM RENTAL520-54200-1520 DISABILITY INSURANCE 520-54200-3910 LIABILITY INSURANCE520-54200-1530 HEALTH INSURANCE 520-54200-4110 MAINT SUPPLIES - BUILDING520-54200-1540 WORKERS COMPENSATION 520-54200-4120 MAINT SUPPLIES - EQUIPMENT520-54200-1550 UNEMPLOYMENT INSURANCE 520-54200-4130 MAINT SUPPLIES - VEHICLE520-54200-1610 SOCIAL SECURITY CONTRIBUTION 520-54200-4140 MAINT SUPPLIES - GROUNDS520-54200-1620 MEDICARE CONTRIBUTION 520-54200-4160 MAINT SUPPLIES - UTILITY SYSTEM520-54200-1630 IMRF CONTRIBUTION 520-54200-4210 MAINT SUPPLIES - EQUIP IT520-54200-1790 OTHER BENEFITS 520-54200-4510 OFFICE SUPPLIES520-54200-2010 UTILITIES 520-54200-4520 OPERATING SUPPLIES520-54200-3110 MAINT SERVICE - BUILDING 520-54200-4525 MEDICAL SUPPLIES520-54200-3120 MAINT SERVICE - EQUIPMENT 520-54200-4530 SMALL TOOLS520-54200-3130 MAINT SERVICE - VEHICLE 520-54200-4540 JANITORIAL SUPPLIES520-54200-3160 MAINT SERVICE - UTILITY SYSTEM 520-54200-4550 AUTOMOTIVE FUEL / OIL520-54200-3210 I.T. SERVICES 520-54200-4560 CHEMICALS
520-54200-6550 BAD DEBT EXPENSE
520-54200-3310 ACCOUNTANT SERVICE 520-54200-4580 UNIFORMS520-54200-3320 ENGINEERING SERVICE 520-54200-4590 GENERAL SUPPLIES520-54200-3330 LEGAL SERVICE 520-54200-4610 SMALL EQUIPMENT - GENERAL520-54200-3360 MEDICAL SERVICE 520-54200-4620 SMALL EQUIPMENT - IT520-54200-3370 JANITORIAL SERVICE 520-54200-4630 SMALL EQUIPMENT - OFFICE
520-54200-3550 PUBLISHING 520-54200-8300 EQUIPMENT520-54200-3560 PRINTING 520-54200-8400 VEHICLE520-54200-3610 DUES 520-54200-8550 SEWER UTILITY SYSTEM520-54200-3620 TRAVEL
520-54200-3490 OTHER PROFESSIONAL SVCS 520-54200-4660 SMALL EQUIPMENT - VEHICLE520-54200-3510 POSTAGE 520-54200-6120 EMPLOYEE RELATIONS520-54200-3520 TELEPHONE 520-54200-6250 PROPERTY DAMAGE CLAIMS520-54200-3530 INTERNET SERVICE PROVIDER 520-54200-6510 DEPRECIATION520-54200-3540 EMAIL HOSTING
Department: 58600 - LOAN PAYMENTS520-58600-7100 PRINCIPAL PAYMENT 520-58600-7200 INTEREST EXPENSE
Department: 59000 - INTERFUND OPERATING TRANSER520-59000-9110 TRANSFER TO GENERAL FUND 520-59000-9525 TRANSFER TO SEWER CAPITAL520-59000-9421 TRANSFER TO GO BOND 2011B
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PROPOSED BUDGET
Accounts: (7)Accounts: (5)
Accounts: (1)
Accounts: (1)
Accounts: (9)Accounts: (8)
Accounts: (1)
Accounts: (13)Accounts: (6)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (1)
Accounts: (11)Accounts: (11)
Accounts: (5)Accounts: (5)
Accounts: (8)Accounts: (7)
Fund: 525 - SEWER CAPITALDepartment: 54200 - SEWER
525-54200-3310 ACCOUNTANT SERVICE 525-54200-7200 INTEREST EXPENSE525-54200-3320 ENGINEERING SERVICE 525-54200-8550 SEWER UTILITY SYSTEM525-54200-7100 PRINCIPAL PAYMENT
Department: 59000 - INTERFUND OPERATING TRANSER525-59000-9520 TRANSFER TO SEWER
Department: 59510 - T.O.T. WATER525-59510-9965 TRANSFER TO WATER FUND
Fund: 540 - REFUSE COLLECTIONDepartment: 54300 - REFUSE
540-54300-3210 I.T. SERVICES 540-54300-3740 LANDFILL CHARGES540-54300-3510 POSTAGE 540-54300-3810 SHORT TERM RENTAL540-54300-3560 PRINTING 540-54300-4510 OFFICE SUPPLIES540-54300-3730 GARBAGE DISPOSAL 540-54300-6550 BAD DEBT EXPENSE
Department: 59000 - INTERFUND OPERATING TRANSER540-59000-9110 TRANSFER TO GENERAL FUND
Fund: 650 - HEALTH INSURANCE FUNDDepartment: 51100 - ADMINISTRATION
650-51100-1530 HEALTH INSURANCE 650-51100-3510 POSTAGE650-51100-1531 HEALTH INSURANCE - RETIREES 650-51100-6120 EMPLOYEE RELATIONS650-51100-3490 OTHER PROFESSIONAL SVCS 650-51100-6290 MISCELLANEOUS EXPENSE
Department: 51300 - FINANCE650-51300-1530 HEALTH INSURANCE
Department: 51600 - BUILDING & ZONING650-51600-1530 HEALTH INSURANCE
Department: 51700 - BUILDING MAINTENANCE650-51700-1530 HEALTH INSURANCE
Department: 52100 - POLICE650-52100-1530 HEALTH INSURANCE
Department: 54700 - STREET650-54700-1530 HEALTH INSURANCE
Department: 56200 - PARK650-56200-1530 HEALTH INSURANCE
Department: 56500 - MUSEUM650-56500-1530 HEALTH INSURANCE
Fund: 710 - POLICE PENSIONDepartment: 53500 - TRUST
710-53500-3490 OTHER PROFESSIONAL SVCS
710-53500-6290 MISCELLANEOUS EXPENSE
Fund: 720 - DUIDepartment: 52100 - POLICE
720-52100-3490 OTHER PROFESSIONAL SVCS 720-52100-4590 GENERAL SUPPLIES720-52100-4520 OPERATING SUPPLIES 720-52100-4610 SMALL EQUIPMENT - GENERAL
710-53500-1660 POLICE PENSION BENEFITS 710-53500-3510 POSTAGE710-53500-3310 ACCOUNTANT SERVICE 710-53500-3610 DUES710-53500-3330 LEGAL SERVICE 710-53500-3620 TRAVEL710-53500-3410 FINANCIAL SERVICE FEE 710-53500-3630 TRAINING710-53500-3480 STATE FILING FEE
720-52100-4528 POLICE SUPPLIES
Fund: 730 - FEDERAL POLICE ESCROWDepartment: 52100 - POLICE
730-52100-3490 OTHER PROFESSIONAL SVCS 730-52100-4610 SMALL EQUIPMENT - GENERAL730-52100-4520 OPERATING SUPPLIES 730-52100-6600 RELEASE OF SEIZED FUNDS
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PROPOSED BUDGET
Accounts: (1)
Accounts: (8)Accounts: (8)
Accounts: (2)Accounts: (1)
Accounts: (1)
730-52100-4528 POLICE SUPPLIES 730-52100-8400 VEHICLE730-52100-4590 GENERAL SUPPLIES
740-52100-4528 POLICE SUPPLIES 740-52100-8400 VEHICLE
Fund: 780 - CEMETERY TRUSTDepartment: 53500 - TRUST
780-53500-3490 OTHER PROFESSIONAL SVCS
Department: 54800 - CEMETERY780-54800-6290 MISCELLANEOUS EXPENSE
Department: 59000 - INTERFUND OPERATING TRANSER730-59000-9740 TRANSFER TO LOCAL POLICE ESCROW
Fund: 740 - LOCAL POLICE ESCROWDepartment: 52100 - POLICE
740-52100-3490 OTHER PROFESSIONAL SVCS 740-52100-4590 GENERAL SUPPLIES740-52100-3630 TRAINING 740-52100-4610 SMALL EQUIPMENT - GENERAL740-52100-4520 OPERATING SUPPLIES 740-52100-6600 RELEASE OF SEIZED FUNDS
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PURCHASING POLICY
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1. Purpose and Intent of Purchasing PoliciesThese policies have been developed to be the guidelines and parameters for theVillage and are intended to maximize the purchasing power and value of publicfunds through a procurement policy that maintains a system of quality andintegrity and which promotes efficiency, effectiveness and equity in purchasing.The Village of Glen Carbon will comply with all applicable federal and state lawsconcerning public purchasing.
This policy shall replace/supersede the following policies previously adopted:Purchasing Policy, as adopted by Village Board motion on 8/14/2007 Purchasing Card Policy, as adopted by Village Board motion on 7/14/2009
Procurement activity, as herein used, shall mean any action taken by the Village acting as a Buyer for the purpose of obtaining materials, supplies, services and public improvements (hereafter goods and services) from a Vendor acting as Seller, whether by purchase, rent, lease, lease-purchase or other similar methods of acquisition as may be used by the Village.
2. Organization & AuthorityFull time employees of the Village of Glen Carbon shall be the authorizedpurchasers. The chairperson of volunteer committees (i.e. Community EventsCommittee) is authorized to purchase on behalf of the Village. Such purchasesshould be limited to $100, and coordinated with a Village employee prior to thetransaction when possible.
All reimbursements are subject to the review and approval of the Finance &Administration Committee and the Village Board of Trustees.
Village Board of TrusteesShall establish purchasing policies and procedures.
Shall approve all “Requests for Proposals (RFP’s)” and/or“Requests for Qualifications (RFQ’s)” prior to seeking bids.
Shall approve all purchases and contracts for goods and services of$20,000 or more in value.
Shall be the final authority on all procurement action.
Finance DepartmentShall recommend purchasing policies and procedures to theVillage Board for approval.
Shall serve as the Purchasing Agent. The Purchasing Agent
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manages the processes for acquiring goods and services; acts as an authorized agent of the Village with responsibility for managing supplier-related activities; reviews all requests for quotes and proposals developed by Department Heads and negotiates awards and contracts.
Shall allocate and approve multi-departmental budgetedexpenditures such as software maintenance, internet andcommunications billings.
Shall maintain a list of qualified bidders and vendors.
Shall be responsible for acquiring vendor W-9 forms and issuing1099 forms to vendors at year-end.
Shall assist Department Heads with Request for Qualifications(RFQ), Request for Proposals (RFP), Invitations to Bid (ITB), etc.for their department. Manage supplier performance and ensuressatisfactory contract implementation.
Shall review competitive informal quotes or bids in accordancewith purchasing procedures for all departments.
Shall be the final authority of all revenue and expenditure accountcoding.
Department HeadsShall procure or supervise the procurement of all goods, wares,equipment, materials, supplies and services for publicimprovements, as may be required to maintain municipaloperations in accordance with rules and regulations establishedherein.
Shall develop standard specifications of key materials and/orservices.
Shall maintain adequate inventories of materials and supplies.
Shall receive and inspect all materials and supplies ordered andinsure that receiving verification is provided to the FinanceDepartment in a timely manner.
Shall recommend the disposition of surplus and scrap.
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3. General Purchasing PoliciesThe following policies have been developed to be the guidelines and parametersfor the Village, and are intended to maximize the purchasing power and value ofpublic funds through a procurement policy that maintains a system of quality andintegrity and which promotes efficiency, effectiveness and equity in purchasing.The Village of Glen Carbon will comply with all applicable federal and state lawsconcerning public purchasing.
Rule Against SubdivisionNo purchase shall be subdivided for the purpose of circumventingthe dollar value limitations imposed by this policy or anyguidelines established by the Village Board of Trustees.
Purchasing ThresholdsAll authorized purchasers for the Village shall abide by the following purchasing thresholds:
Purchases from $.01 - $9,999.99Items which are included in the approved departmental budgetshall be authorized by the Department Head. Purchases should bebased on, but not limited to, product quality, serviceability,standardization, delivery, emergencies, vendor history, vendorperformance, existing contracts and other considerations of asimilar kind.
Purchases from $10,000.00 - $19,999.99Require three (3) written bids. Items which are included in theapproved department budget shall be reviewed and authorized bythe Village Administrator.
The Village Administrator shall have authority to executecontractual agreements up to $20,000, contingent on the review ofthe Village Attorney.
Purchases or Contracts that exceed $20,000Formal bids shall be required on any purchase over $20,000.
Definition - A formal bid shall be defined as the submission of awritten, sealed price quotation by a Vendor to the Village pursuantto the issue of public notice by the Village and based on writtenspecifications and standard conditions stipulated by the Village forthe purpose of procuring goods/services for use by the Village.
Scope – The bid requirement shall apply to all goods and servicesto be purchased or contracted in excess of $20,000.
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Invitation to Bid - An Invitation to Bid shall be issued and shallinclude purchase description/specifications and all materialcontractual terms and conditions applicable to the procurement.The Invitation to Bid shall be distributed by the Department Headto a sufficient number of known reliable vendors to ensure andmaintain the integrity and competitiveness of the bid process.
Public Notice and Advertising - Adequate public notice of theInvitation to Bid shall be given a reasonable amount of time priorto the date set forth therein for the opening of the bids. Aminimum of ten (10) days’ notice must be given prior to bidopening with the advertisement for bids having been published atleast once in a newspaper of general circulation in the Village orwithin appropriate trade publication.
Bid Addendums/Clarifications - Bid Addendums and clarificationsmay be issued by the Purchasing Agent or Department Head.
Bid Opening - Bids shall be opened publicly in the presence of twoor more witnesses at the time and place designated in the Invitationto Bid. The amount of each bid and other relevant informationtogether with the name of each bidder shall be recorded by theVillage Clerk or designee. Bid tabulations shall be open to publicinspection.
Bid Acceptance and Evaluation - Bids shall be accepted withoutalteration or correction. Bids shall be evaluated based on therequirement set forth in the Invitation to Bid, which may includecriteria to determine acceptability such as, quality, references,recommendations by Village consultants, workmanship, delivery,inspection, testing and suitability for a particular purpose.
Correction or Withdrawal of Bids - Correction or withdrawal ofinadvertently erroneous bids before or after award or cancellationof awards or contracts based on such bid mistakes may bepermitted. No changes in bid prices or other provisions of bidssubject to bid opening shall be permitted. All decisions to permitthe correction or withdrawal of bids or to cancel awards orcontracts based on bid calculation errors shall be supported by awritten determination made by the Department Head.
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Award of BidThe Village shall retain the right to take the following actions:
Award a contract to the lowest responsible (a person or firm whichhas the capability in all respects to fully perform the contractrequirements and which has the integrity and reliability which willassure good faith performance) and responsive bidder (a person orfirm who has submitted a bid which conforms in all materialrespects to the descriptions, specifications, terms, conditions andother factors called for in the Invitation to Bid) who has submitteda bid most advantageous to the Village.
Waive any inconsequential defect in the bids.
Negotiate any viable modifications in price, terms, conditions orspecifications with the best bidder that would be advantageous tothe Village.
Award a contract to other than the low bidder should such actionbe in the best public interest.
Award a contract by division among two or more vendors if suchalternatives are duly indicated in the original Invitation to Bid.
Waiver of Bid RequirementThe Village Board of Trustees, after review by the Village Attorney, shall retain the right to waive bid requirements subject to the following conditions:
Such action is found to be to the advantage and in the best interestsof the Village.
Sole Source Procurement - A contract may be awarded by theVillage Board of Trustees for a supply, service, and equipment orconstruction item without competition when the Department Headhas advised the Purchasing Agent in writing and certified that thereis only one source vendor available.
The Purchasing Agent has been engaged in cooperativeprocurement bids of goods or services in conjunction with anothergovernmental agency where joint bids have been taken and areadvantageous to the Village, i.e. state contracts.
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Change OrdersAuthorization limits of change orders to contracts approved by theVillage Board of Trustees, including construction contracts, shallbe set by ordinance.
Specifications - Herein defined shall mean any description of thephysical or functional characteristics, or of the nature of a supply,service, and equipment or construction items. It may include adescription of any requirement for inspecting, testing or preparinga supply, service, equipment or construction item for delivery.
Responsibility - The Department Head shall prepare, issue, reviseand monitor the use of specifications for supplies, services,equipment and construction as required by the Village and shallmaintain a standard specifications file. The Purchasing Agent hasthe right to review specifications and make recommendations orchanges.
Specifications Prepared by Architects and Engineers - Therequirements of this section regarding the purposes and non-restrictiveness of specifications shall apply to all specificationsincluding, but not limited to, those prepared by architects,engineers and consultants.
Cooperative ProcurementThe Purchasing Agent shall participate with other governmental agencies in cooperative bids for the procurement of goods or supplies subject to Board approval of contract and waiver of local bids. It shall be the policy of the Village to engage in those joint procurement efforts whenever such activity is feasible and economically advantageous to the Village.
Procurement of Professional ServicesThe Village will follow state statute (50ILCS510/) Local Government Professional Services Selection Act. The procurement of certain services, where technical expertise or knowledge of a specialized field are critical to the performance of that service including but not limited to attorneys, engineers, planning consultants, architects, accountants and other similar professionals, shall not require bidding.
Procurement in Cases of EmergencyNotwithstanding any other provisions of this Policy, the Village President or Village Administrator may authorize a Department Head
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to make emergency procurements1 when there exists a threat to public health, welfare or safety conditions, provided such emergency procurements shall be made with such competition as is practicable under the circumstances. An after-the-fact written determination of the basis for the emergency and for the selection of the particular vendor shall be included in the purchase file.
Tax Exempt PurchasesThe Village is a tax-exempt organization. All purchases should be exempted from sales tax. The authorized purchaser is responsible for informing merchants of this status and providing sales tax exemption certificates when placing orders. Copies of the exemption certificate are available by contacting the Finance Department.
Vendor Credit AccountsDue to the potential for unauthorized purchases to occur, the establishment and use of accounts on credit at local vendors is highly discouraged. In the event an account is necessary, it shall be the policy of the Village to authorize the Director of Finance and/or Village Administrator to establish such an account.
Use of Village Issued Credit CardsIndividuals authorized to receive a credit card and/or “purchasingcard” shall be required to complete a “Purchasing CardAcknowledgement Form” prior to receipt. All Village issued creditcards are the property of the Village, and must be returned to theVillage upon termination of employment.
No Village issued credit card may be used for purchase of anygoods or services for personal use.
It is the responsibility of the cardholder to ensure that there areadequate budgetary funds in the appropriate accounts for which thecardholder will make purchases. The cardholder is responsible forensuring receipt of goods and materials and will follow-up with thevendor to resolve any delivery problems or discrepancies. Thecardholder is also responsible for keeping all credit card slips, cashregister receipts, packaging slips, credit memos, etc. Thecardholder is responsible for forwarding any and all statements tothe Finance Department even if there is no activity.
Village Travel PolicyIn accordance with Public Act 99-604 (Local Government Travel Expense Control Act), the Village adopted Resolution #2016-26 to
1 Code of Ordinances 1-7I-3
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regulate the reimbursement of travel expenses. The policy is incorporated within the Village’s personnel handbook (section 18.3), a copy of which is included in the appendix of this manual.
4. Standards of ConductAll vendors, current and prospective, shall be treated equitably.Procurement decisions shall be based upon price, quality, delivery,references and recommendations by village consultants, DepartmentHeads, written standards, previous service and other relevant factorspromoting the best interest of the Village.
No employee or Village official shall furnish information to anyprospective bidder that would give any vendor an unfair advantageover other prospective vendors.
Procurement records shall be retained by the Purchasing Agent or theprocuring department for public review as follows: a) Successful bidsfor ten (10) years after the terms of the related contract are completed.After said time records may be archived. b) Unsuccessful bids forthree (3) years after rejection.
All employees or Village officials shall be prohibited from doingbusiness with the Village during their tenure with the Village.
--- End of Policy ---
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VILLAGE OF GLEN CARBON CAPITAL ASSET MANAGEMENT POLICY
Purpose: The purpose of this policy is: (1) to describe the policies and procedures utilized in the Village’s capital asset management system; and (2) put in place guidelines for accounting for and depreciating the Village’s capital assets. The primary goals of this policy are:
• To ensure that the Village’s capital assets are accounted for in conformance with generally accepted accounting principles; and
• To establish a consistent and cost-effective method for accounting of the Village’s capital assets.
This capital asset policy is in accordance with Generally Accepted Accounting Principles (GAAP) and closely conforms to capital asset accounting practices as recommended by the Government Finance Officers Association (GFOA). The GFOA recommends that every state and local government consider the following applicable guidelines in establishing capitalization thresholds for capital assets:
• Capital assets should be capitalized only if they have an estimated useful life of at least two years following the date of acquisition.
• Capitalization thresholds should be applied to individual assets rather than to
groups of similar items (e.g., desks, tables). For assets that qualify for capitalization and depreciation under the “group method” however, see third paragraph under the heading “THRESHOLD” for discussion of the appropriate threshold application.
• As a general rule, capitalization thresholds should be designed to encompass
approximately 80% of a government’s total non-infrastructure assets.
• In no case should a government establish a capitalization threshold of less than $5,000 for any individual item.
• Governments should exercise control over their non-capitalized assets by establishing and maintaining adequate internal control procedures at the department level.
Authority: The Village of Glen Carbon Board of Trustees Application: This policy applies to all Village Departments, committees and commissions.
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Responsibility: The Village Administrator and/or designee shall be responsible for implementation of this policy. Definitions: See attachment entitled “Glossary of Terms”. Policy:
A. Threshold The Village will capitalize individual assets that cost $15,000 or more and have an estimated useful life of at least two (2) years. However, assets acquired with debt proceeds may be capitalized regardless of cost. In addition, assets acquired prior to this policy and capitalized at a lower threshold, may continue to be depreciated on the basis of past practice. Individual assets that cost less than $15,000, but that operate as part of a network system may be capitalized in the aggregate, using the group method, if the estimated average useful life of the individual asset is at least two years. A network is determined to be where individual components may be below $15,000, but are interdependent and the overriding value to the Village is on the entire network and not the individual assets (i.e. telephone systems). Individual assets that cost more than the Village’s insurance deductible but less than $15,000 will be inventoried for insurance purposes only.
B. Valuation
In accordance with generally accepted accounting principles, the Village will value its capital assets at historical cost. Historical cost includes the cost or estimated cost at the time of acquisition, freight charges, installation and site preparation charges, and the cost of any subsequent additions or improvements, excluding repairs. If a capital asset is donated to the Village, the asset will be valued based on the fair market value at the time the asset is donated.
C. Capital Assets Inventory Report
As part of the financial audit, the Finance Department shall submit a capital asset report to the Village’s external auditors on an annual basis. This report will include the following information:
o Type of asset (i.e. land, building, infrastructure) o Date of acquisition o Acquisition cost o Estimated useful life o Annual depreciation o Accumulated depreciation
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D. Depreciation
The Village will use the straight-line method as its standard approach to depreciate capital assets.
E. Estimated Useful Lives
The following ranges are guidelines in setting estimated useful lives for depreciating assets.
Building and Structures 20-50 years Vehicles 03-10 years Equipment 03-20 years Infrastructure 10-50 years
F. Capital vs. Repair and Maintenance Expense
The following criteria are the basis for distinguishing costs as either capital or repair and maintenance expense: 1. With respect to improvements on non-infrastructure and infrastructure capital
assets, costs should be capitalized if the useful life of the asset is substantially extended, or the cost results in a substantial increase in the capacity or efficiency of the assets. Otherwise, the cost should be expensed as repair and maintenance.
G. Inventory
For internal control purposes, the Village shall maintain an inventory listing of certain assets (controlled equipment) that do not meet the above referenced capitalization amounts. Controlled equipment include items that should be specifically accounted for and inventoried periodically for both internal and external (insurance coverage) purposes. Examples may include office equipment (computers, desks, file cabinets), public safety equipment (bullet proof vests, guns, radios), or public works items (power tools, etc). Each department is responsible for the location of all controlled equipment within their areas of responsibility.
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H. Disposal and Transfer of Village’s Assets
Disposition of Village assets will occur in accordance with applicable state and local policies and procedures. Transfer of assets between departments shall be communicated with the Finance Department, and budgeted when necessary.
GLOSSARY OF TERMS
1. Capital Assets: Capital assets include land, land improvements, buildings,
building improvements, construction in progress, machinery and equipment, vehicles, infrastructure, easements, intangible assets (such as computer software), and works of art and historical treasures.
2. Capitalization: Capitalization of an asset occurs when the cost of the asset
meets the threshold and the estimated useful life set in the organizational guidelines. Under capitalization, the cost of an item is initially recorded as an asset rather than an expense.
3. Depreciation: Depreciation is the process of allocating the cost of property over
a period of time, rather than recognizing the cost as an expense in the year of acquisition. Generally, at the end of an asset’s life, the sum of the amounts charged for depreciation in each accounting period (accumulated depreciation) will equal the original cost less salvage value.
4. Donated Capital Asset: Donated assets are those assets contributed to the
Village. The donated assets are treated like a capital asset (using the fair market value).
5. Estimated Useful Life: Estimated useful life means the estimated number of
months or years that an asset will be able to be used for the purpose for which it was purchased. In determining useful life, consideration is given to the asset’s present condition, use of the asset, construction type, maintenance policy, and how long it is expected to meet service demands.
6. Fair Market Value: The amount that would be paid if the item were sold currently
in a transaction between a willing buyer and a willing seller.
7. Historical Cost: The historical cost of a capital asset includes the cost or estimated cost at the time of acquisition, freight charges, installation and site preparation charges, and the cost of any subsequent additions or improvements, excluding repairs.
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8. Infrastructure Assets: Infrastructure assets are long-lived capital assets that normally can be preserved for a significant greater number of years than most capital assets (non-infrastructure assets). Infrastructure assets are normally stationary in nature and are of value only to the government entity. Examples include the Village’s streets, water or sewer system.
9. Salvage Value: The salvage value of an asset is the value it is expected to have
when it is no longer useful for its intended purpose. In other words, the salvage value is the estimated amount for which the asset could be sold at the end of its useful life.
10. Straight-Line Method: The straight-line method is the simplest and most commonly used method for calculating depreciation. It can be used for any depreciable property. Under the straight-line method, the basis of the asset is written off evenly over the useful life of the asset. The same amount of depreciation is taken each year. In general, the amount of annual depreciation is determined by dividing an asset’s depreciable cost by its estimated life.
11. Threshold: The threshold is the dollar amount that an asset must equal or
exceed if that asset is to be capitalized. Otherwise, the item would be considered as an expense at the time of acquisition.
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