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Village of Northfield
2009-10 Annual Budget
Village of Northfield, Illinois
Officers and Officials
President
Fred Gougler
Board of Trustees
Jack N. Chapin, Jr. Joan Frazier
Terry J. Gottlieb Brian Kozminski
Fred Teichert George Warga
Clerk Village Attorney Treasurer
Stacy Alberts Sigman Everette M. Hill, Jr. Steven C. Noble
**********
Village Manager
Stacy Alberts Sigman
Finance Director
Steven C. Noble
Fire Chief/Public Works Director
Michael S. Nystrand
Police Chief
William K. Lustig
Community Development Director
Anne E. Kane
FISCAL YEAR 2009-10 BUDGET
INDEX
SECTION Page No.
1. Budget Transmittal Letter i-iv
2. Budget Summary
a. Operating Budget Summary 1
b. Operating Budget Summary by Category 2
c. General Fund Summary by Category 3
d. General Fund Summary by Department 4
e. Water Fund Summary by Category 5
f. Sanitary Sewer Fund Summary by Category 6
g. Budget Overview 7-14
3. Capital Improvement and Equipment Replacement Plan Summary
a. FY2009-10 Capital Improvement Projects 15
b. FY2009-10 Equipment Replacement Projects 16-17
c. Ten-Year Capital Improvement Plan 18-24
d. Ten-Year Equipment Replacement Plan 25-29
e. Ten-Year Vehicle Replacement/Rotation Plan 30
4. FY2009-10 General Fund Budget Detail
a. Revenues 31-34
b. General Administration and Finance 35-38
c. Community Development/Building 39-42
d. Police 43-46
e. Fire/Rescue 47-50
f. Public Works 51-54
g. Emergency Management 55
h. General Fund Summary 56
5. Water Fund and Sanitary Sewer Fund Budget Detail 57-64
6. Capital Improvement/Equipment Replacement Fund 65-66
7. Other Funds
a. Motor Fuel Tax Fund 67
b. Longmeadow Special Service Area and Bond & Interest Funds 68-69
c. Foreign Fire Insurance Tax Fund 70
d. Water Improvement Bond Construction Fund 71
e. Police Pension Fund 72
8. Miscellaneous
a. 2009-10 Budget Cycle 73
b. Budget Ordinance 74-76
c. Property Tax Rates – Northfield & New Trier Townships 77-78
d. Survey of Neighboring Communities 79
e. General Statistical Information 80
May 1, 2009
Honorable President Gougler and Board of Trustees
Village of Northfield
361 Happ Road
Northfield, IL 60093
On behalf of the Village Staff, I am pleased to submit the Village Budget for the fiscal year
beginning May 1, 2009 and ending April 30, 2010. Staff prepared the budget based upon the
2008 Tax Levy, direction from the Committee of the Whole from meetings held on January 20
and 29, 2008, and from recommendations from the Capital Improvement Program (CIP) sub
committee. The Village held a Committee of the Whole meeting on March 3, 2009 to discuss
this budget. A public hearing regarding the proposed budget was conducted on March 17, 2009
and the Village Board approved the budget at its meeting on April 21, 2009.
Overview
The 2009-10 Village Budget represents an effort by the Village Staff to maintain current service
levels and quality programs in the face of declining revenues and rapidly increasing costs. Sales
tax revenues, which represented approximately 20% of General Fund revenues in 2007-08, are
expected to drop 16% in 2008-09 and staff anticipates a further 18% reduction in 2009-10. If
staff’s predictions are accurate, sales tax revenues in 2009-10 will drop below 1997-98 levels.
Property tax revenues, which make up 37% of the General Fund Budget has seen annual
increases to keep up with the rate of inflation. The police pension portion of the tax levy,
however, is expected to increase 32% from the 2008-09 budget (from $560,000 to $743,780). The
Village’s tax levy to fund the police pension fund has grown from $153,413 in 1999 to an
estimated $743,780 in 2009 – a 384% increase. Pensions for non-sworn Village employees are
also expected to increase dramatically in 2009-10. Staff anticipates a 20% increase in the
employer rate to the Illinois Municipal Retirement Fund (IMRF) for calendar year 2010. This is
in addition to approximately $68,000 in annual payments over the next ten years to pay for an
early retirement incentive (ERI) adopted by the Village in 2006.
2009-10 Revenue Summary
Staff estimates revenues for the operating funds (General, Water, and Sanitary Sewer) in the
2006-07 fiscal year will be $11.6 million, which represents an increase of $332,160 or 2.9%
compared to 2008-09 budgeted revenues of $11.3 million. This increase in revenues is
attributable to a 6.8% increase in property taxes in accordance with tax cap legislation; a 301%
increase in red light photo enforcement; an 8.4% increase in water sales due to a 7.5% in the
water rate; and, a 12.2% increase in sanitary sewer fess that reflects a 10% increase in the sewer
rate. Interest Income in the operating funds are expected to drop 33% due to lower interest
rates
i
Expenditure Summary
Expenditures for the 2009-10 fiscal year are estimated to be $12.6 and represents an increase of
$467,660 or 3.8% compared to 2008-09 budget expenditures of $12.2 million. The proposed
expenditures include:
• A 32.8% increase in the Village’s contribution to the Police Pension Fund;
• A 1.8% increase in total salaries representing a 3.35% market adjustment, a step plan for the
Police Department, and an allowance for merit increases based on performance in the other
departments;
• A 9.0% increase in employee benefits including a 21.8% increase in the Village’s contribution
to the state mandated Illinois Municipal Retirement Fund (IMRF) including an additional
$52,875 budgeted in Administration and Finance to repay the Early Retirement Incentive
(ERI) approved by the Village in 2006; an 11.5% decrease in medical insurance costs due to
eliminating two full time positions and cost cutting strategies in the Village’s self-funded
PPO;
Overall in the three operating funds, excluding discretionary capital expenditures, salaries and
benefits represent 72% of the total operating budget, while operating expenses represent 20%,
interfund transfers 3%, depreciation 3%, and debt service 2%. This breakdown is depicted
below:
2009-10 Village Budget
Operating Expenditures
By Category
Depreciation, 3%
Debt Service, 2%
Salaries &
Benefi ts, 72%
Operating, 20%
Transfers, 3%
ii
General Fund Summary
The 2009-10 General Fund Budget includes projected revenue over expenditures of $6,320. The
General Fund budget preserves full funding of transfers to the Capital
Improvement/Equipment Replacement Fund for future building maintenance, vehicle and
equipment purchases. The small surplus is primarily the result of the projected revenues of the
red light photo enforcement ($546,000) and operating transfers from the Motor Fuel Tax Fund
($100,000) and Foreign Fire Insurance Fund ($21,000). On the expenditure side, two full-time
positions were eliminated, part-time hours were reduced and/or eliminated. Department
heads were instructed to make cuts in operating expenses without reducing the level or quality
of services to the residents.
General Fund revenues of $9.3 million are $194,750 or 2.1% greater than 2008-09 budgeted
revenues. The increase reflects the growth in property taxes and fines due to the red light photo
enforcement. Sales tax revenues are expected to drop 28.5% compared to the 2008-09 budget.
Expenditures of $9.3 million in the 2009-10 General Fund Budget reflect an increase of
approximately $302,880 or 3.4% compared to the budgeted 2008-09 General Fund expenditures
of $9.0 million. Non-personnel related operating expenses in the General Fund are down 0.2%
compared to the 2008-09 Budget. Salaries in the General Fund are up 2.2% and benefit costs are
up 9.9%.
The Staff projects the 2008-09 year end balance in the General Fund will be approximately $4.8
million. This projected fund balance is slightly greater than six months of operating
expenditures as recommended in the Board’s revenue policy.
Capital Purchases/Capital Improvements Summary
The 2009-10 Village Budget reflects total capital expenditures of $3.3 million. The Village’s
capital improvement program is a continuing effort to replace aging infrastructure and
equipment, as well as meet the growing and changing needs of its residents. As a result of its
consistent and ongoing nature, capital expenditures are not expected to impact operating or
maintenance costs.
The Capital Improvement Fund (CIF) includes expenditures for improvements such as: $75,000 to
implement various components of the storm sewer study completed in 2008; $20,000 to repair
and restore the basement in the Village Hall due to ongoing water seepage and flooding; and
$10,000 for small Village entry signs to continue improving Village signage and beatification.
The Equipment Replacement component of the CIF includes $180,000 in vehicle replacements
including $125,000 for a replacement payloader (this is a carry over from the 2008-09 Budget);
and $55,000 for replacing two police vehicles - $25,000 for a squad car and $30,000 for a four-
wheel drive SUV. Other equipment scheduled for replacement in 2009-10: computer equipment
including one server, a network switch, personal computers used throughout the Village that
are no longer supported by the manufacturer, and upgrades to Office 07 ($65,000); and $28,000
to begin a multi-year replacement of personal fire protection equipment (bunker coats and
pants) mobile radios and fire hose. The fund balance in the Capital Improvement Fund is
expected to be $2.7 million on April 30, 2010.
The Village intends to leverage its state Motor Fuel Tax (MFT) allotment by issuing
approximately $1.6 million in alternate revenue bonds. The Village will create a Road
Improvement Bond Fund with the bond proceeds and attempt to resurface and reconstruct as
many roads as possible as identified in a 2005 pavement assessment evaluation. Annual MFT
allotments will be used to retire the debt.
iii
Water and Sanitary Sewer Fund Summary
The 2009-10 Budget contains an aggressive capital improvement plan in the Water and Sanitary
Sewer Funds. Over $1.2 million in water related projects are planned including the completion
of the bonded water system improvements with the replacement of the Walnut Street
watermain from north of Willow Road to Orchard Lane ($350,000) and $900,000 in additional
funding to extend the transmission main from Happ Road west to Wagner. Funding for the
Walnut Street project will come from the proceeds of a $3.5 million bond issue in September
2007. Funding for the transmission main extension will come from Water Fund revenues and
reserves. Including these projects, the water fund balance is expected to decrease from $1.2
million to $493,000.
The Village Budget includes an expenditure of $607,240 for the purchase of water. Per the
contract with the Village Winnetka, there will not be a wholesale price increase for water in
2009-10. The Village Board has already approved a 7.5% water rate increase for Northfield
residents effective May 1, 2009. The CIP Committee recommended the rate increase after
analyzing the Village’s capital needs and funding options. The Committee found a series of rate
increases is necessary over the next ten years in order to maintain the water system
infrastructure.
Capital improvements in the Sanitary Sewer Fund include $75,000 to renovate and enhance the
Middlefork lift station. The proposed budget also includes a 10% increase in the sanitary sewer
rate as recommended by the CIP Committee and adopted by the Village Board. The sanitary
sewer rate had not been increased since 2005. The sanitary sewer fund balance is expected to
increase from $67,000 to $122,000.
Acknowledgments
Special recognition is due to Finance Director Steve Noble for developing the Budget, along
with Chief Mike Nystrand, Chief Bill Lustig, Community Development Director Anne Kane,
Assistant Finance Director, Josephine Jaeger, and the entire Finance Department who have all
worked diligently developing and assembling the Budget for 2009-10. On behalf of the
Administrative Staff, we are pleased to present the 2009-10 Village Budget for your
consideration.
Respectfully Submitted,
Stacy Alberts Sigman
Village Manager
iv
VILLAGE OF NORTHFIELD
FY 2009-10 OPERATING BUDGET
SUMMARY
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
GENERAL FUND
REVENUES 8,629,454 9,172,879 9,151,050 9,415,850 9,345,800 194,750 2.1
EXPENSES 8,628,647 8,743,731 9,036,600 9,106,724 9,339,480 302,880 3.4
OVER (UNDER) 807 429,148 114,450 309,126 6,320
WATER FUND
REVENUES 1,351,736 1,496,037 1,634,000 1,468,000 1,721,560 87,560 5.4
OPERATING EXPENSES 1,075,485 1,251,546 1,436,140 1,457,015 1,520,320 84,180 5.9
CAPITAL - - 565,500 20,000 900,000 334,500 59.2
DEPRECIATION 161,150 166,976 200,500 164,500 207,700 7,200 3.6
OVER (UNDER) 115,101 77,516 (568,140) (173,515) (906,460)
SANITARY SEWER FUND
REVENUES 531,509 553,145 528,030 477,500 577,880 49,850 9.4
OPERATING EXPENSES 477,040 500,632 502,360 507,190 448,080 (54,280) (10.8)
CAPITAL 152,283 79,212 290,000 269,775 75,000 (215,000) (74.1)
DEPRECIATION 124,143 130,260 137,300 137,100 146,000 8,700 6.3
OVER (UNDER) (221,958) (156,959) (401,630) (436,565) (91,200)
TOTAL BUDGET
REVENUES 10,512,699 11,222,061 11,313,080 11,361,350 11,645,240 332,160 2.9
EXPENSES 10,618,748 10,872,356 12,168,400 11,662,304 12,636,580 348,680 2.9
OPERATING OVER (UNDER) (106,050) 349,705 (855,320) (300,954) (991,340)
1
FY2009-10 OPERATING BUDGET SUMMARY BY CATEGORY
(General, Water and Sanitary Sewer Funds)
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
REVENUES
Property Tax 3,041,732 3,161,371 3,284,810 3,345,000 3,505,750 220,940 6.7
Sales Tax 1,751,737 1,869,963 1,805,000 1,570,000 1,290,000 (515,000) (28.5)
Utility Taxes 1,361,332 1,441,673 1,411,000 1,429,000 1,410,000 (1,000) (0.1)
State Income Tax 492,456 539,483 498,160 531,950 518,200 20,040 4.0
Cable Franchise Fee 88,296 92,178 92,700 96,000 97,920 5,220 5.6
Water Sales & Sewer Charges 1,747,805 1,932,553 2,083,830 1,895,200 2,258,840 175,010 8.4
Charges for Services 330,755 386,198 385,120 383,950 413,950 28,830 7.5
Licenses & Permits 629,786 598,822 597,580 578,600 533,080 (64,500) (10.8)
Vehicle Licenses 213,732 205,114 220,000 210,000 220,000 - -
Interest 289,834 285,513 224,200 210,700 148,600 (75,600) (33.7)
Fines/Alarms 132,352 130,044 277,500 622,650 693,500 416,000 149.9
911 Surcharge 210,936 211,140 210,000 220,000 210,000 - -
Grants 5,665 113,014 2,000 38,000 2,000 - -
IRMA Reimbursement (70) 75,000 77,000 77,000 77,000 - -
Operating Transfers In - - - - 121,000 - -
Other 216,350 179,996 144,180 153,300 145,400 1,220 0.8
TOTAL 10,512,699 11,222,061 11,313,080 11,361,350 11,645,240 332,160 2.9
EXPENSES:
Salaries 5,724,233 5,717,951 5,864,500 5,905,343 5,969,670 105,170 1.8
Benefits 1,922,218 1,963,986 2,174,900 2,147,300 2,370,870 195,970 9.0
Contractual Services 1,120,461 1,220,069 1,238,610 1,227,960 1,274,340 35,730 2.9
Water Purchase 531,100 568,505 585,900 598,500 607,240 21,340 3.6
Commodities 415,468 475,316 404,190 497,266 403,440 (750) (0.2)
Capital 227,401 154,841 918,500 340,335 1,012,800 94,300 10.3
Depreciation 285,293 297,236 337,800 301,600 353,700 15,900 4.7
Equipment Reserve Transfer 337,500 393,700 390,570 390,570 390,570 - -
Principal & Interest - 80,751 253,430 253,430 253,950 520 0.2
TOTAL 10,563,673 10,872,356 12,168,400 11,662,304 12,636,580 467,660 3.8
2
FY2009-10 GENERAL FUND BUDGET SUMMARY BY CATEGORY
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
REVENUES
Property Tax 3,041,732 3,161,371 3,284,810 3,345,000 3,505,750 220,940 6.7
Sales Tax 1,751,737 1,869,963 1,805,000 1,570,000 1,290,000 (515,000) (28.5)
Utility Taxes 1,361,332 1,441,673 1,411,000 1,429,000 1,410,000 (1,000) (0.1)
State Income Tax 492,456 539,483 498,160 531,950 518,200 20,040 4.0
Other Taxes 88,296 92,178 92,700 96,000 97,920 5,220 5.6
Charges for Services 330,755 386,198 385,120 383,950 413,950 28,830 7.5
Licenses & Permits 565,015 559,665 572,580 570,600 528,080 (44,500) (7.8)
Vehicle Stickers 213,732 205,114 220,000 210,000 220,000 - -
Interest 221,615 219,972 175,000 176,100 116,000 (59,000) (33.7)
Fines/Fofietures 109,803 115,995 257,500 602,650 678,500 421,000 163.5
911 Surcharge 210,936 211,140 210,000 220,000 210,000 - -
Grants 5,665 113,014 2,000 38,000 2,000 - -
IRMA Reimbursement - 75,000 75,000 75,000 75,000 - -
Operating Transfer In - - - - 121,000 121,000 -
Miscellaneous 236,379 182,113 162,180 167,600 159,400 (2,780) (1.7)
TOTAL 8,629,454 9,172,879 9,151,050 9,415,850 9,345,800 194,750 2.1
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
EXPENSES
Salaries 5,067,956 5,077,175 5,232,680 5,265,993 5,347,060 114,380 2.2
Benefits 1,722,987 1,764,035 1,964,560 1,930,640 2,158,350 193,790 9.9
Contractual Services 1,065,584 1,122,034 1,122,290 1,107,910 1,143,950 21,660 1.9
Commodities 347,227 364,157 316,500 414,051 314,750 (1,750) (0.6)
Capital 75,118 75,629 63,000 50,560 37,800 (25,200) (40.0)
Equipment Reserve Transfer 294,700 340,700 337,570 337,570 337,570 - -
Emergency Management - 111,871 - 32,624 - - -
Transfer to Establish Foreign Fire 55,075 - - - - - -
SUB-TOTAL 8,628,647 8,855,602 9,036,600 9,139,348 9,339,480 302,880 3.4
Revenues Over(Under) 807 317,277 114,450 276,502 6,320
Beginning- Balance* $ 4,158,793 $ 4,062,942 4,525,390 $ 4,565,143 $ 4,841,645
Expense 807 317,277 114,450 276,502 6,320
Ending Balance $ 4,159,600 $ 4,380,219 4,639,840 $ 4,841,645 $ 4,847,965
Months Reserve 5.78 5.94 6.16 6.36 6.23
*Balance equals cash balance less deposits, escrows and accounts payable
3
FY2009-10 GENERAL FUND BUDGET SUMMARY BY DEPARTMENT
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
EXPENSES
ADMINISTRATION/FINANCE
Salaries 597,575 504,430 498,330 498,420 499,660 1,330 0.3
Benefits 155,457 143,902 178,310 174,600 213,970 35,660 20.0
Contractual Services 588,504 436,619 440,760 443,240 497,460 56,700 12.9
Commodities 42,080 37,684 41,200 35,300 38,400 (2,800) (6.8)
Capital 8,088 1,220 2,000 1,200 2,000 - -
Interfund Transfers 16,900 16,900 16,100 16,100 16,100 - -
SUB-TOTAL 1,408,604 1,140,756 1,176,700 1,168,860 1,267,590 90,890 7.7
BUILDING/COMMUNITY DEVELOPMENT
Salaries 579,217 520,614 545,260 519,495 514,910 (30,350) (5.6)
Fringe Benefits 175,494 153,827 162,630 145,150 144,560 (18,070) (11.1)
Contractual Services 84,991 93,451 119,150 142,460 139,890 20,740 17.4
Commodities 11,721 9,280 10,000 8,000 9,000 (1,000) (10.0)
Capital 556 501 2,000 1,000 1,000 (1,000) (50.0)
Interfund Transfers 14,900 14,900 21,100 21,100 21,100 - -
SUB-TOTAL 866,878 792,573 860,140 837,205 830,460 (29,680) (3.5)
POLICE
Salaries 2,364,545 2,467,692 2,581,240 2,561,970 2,658,380 77,140 3.0
Benefits 1,025,636 1,093,848 1,228,990 1,210,280 1,382,880 153,890 12.5
Contractual Services 235,488 319,568 348,340 335,390 310,600 (37,740) (10.8)
Commodities 135,848 131,882 120,300 132,500 107,750 (12,550) (10.4)
Capital 8,659 9,926 8,500 6,250 8,500 - -
Interfund Transfers 121,100 141,900 146,970 146,970 146,970 - -
SUB-TOTAL 3,891,276 4,164,816 4,434,340 4,393,360 4,615,080 180,740 4.1
FIRE/RESCUE
Salaries 1,039,608 1,068,852 1,096,700 1,133,600 1,166,540 69,840 6.4
Benefits 195,972 205,837 232,070 223,810 255,040 22,970 9.9
Contractual Services 45,325 55,791 79,670 64,970 69,900 (9,770) (12.3)
Commodities 59,627 52,908 55,800 54,840 45,100 (10,700) (19.2)
Capital 21,898 17,978 21,000 14,100 10,300 (51) -
Interfund Transfers 106,400 117,000 102,400 102,400 102,400 - -
SUB-TOTAL 1,468,830 1,518,366 1,587,640 1,593,720 1,649,280 72,289 4.6
PUBLIC WORKS
Salaries 487,012 496,084 511,150 536,500 507,570 (3,580) (0.7)
Benefits 170,427 162,866 162,560 174,030 161,900 (660) (0.4)
Contractual Services 111,277 132,849 134,370 121,850 126,100 (8,270) (6.2)
Commodities 97,951 127,547 89,200 169,565 114,500 25,300 28.4
Capital 35,917 46,004 29,500 28,010 16,000 (13,500) (45.8)
Interfund Transfers 35,400 50,000 51,000 51,000 51,000 - -
SUB-TOTAL 937,984 1,015,349 977,780 1,080,955 977,070 (710) (0.1)
EMERGENCY MANAGEMENT
Salaries - 19,503 - 16,008 - - -
Benefits - 3,755 - 2,770 - - -
Contractual Services - 83,757 - - - - -
Commodities - 4,856 - 13,846 - - -
SUB-TOTAL - 111,871 - 32,624 - - -
TOTAL GENERAL FUND 8,573,572 8,743,731 9,036,600 9,106,724 9,339,480 313,529 3.5
4
FY2009-10 WATER FUND BUDGET SUMMARY
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
REVENUES
Water Sales 1,244,378 1,400,563 1,570,000 1,424,600 1,683,160 113,160 7.2
Permits & Miscellaneous 64,981 50,418 26,000 11,600 5,000 (21,000) (80.8)
Interest 42,447 45,056 36,000 29,800 31,400 (4,600) (12.8)
IRMA Reimbursement & Other (70) - 2,000 2,000 2,000 - -
TOTAL 1,351,736 1,496,037 1,634,000 1,468,000 1,721,560 87,560 5.4
EXPENSES
Salaries 328,310 319,744 317,460 323,400 355,170 37,710 11.9
Fringe Benefits 99,966 100,002 105,420 108,060 116,060 10,640 10.1
Contractual Services 32,483 57,313 69,090 71,450 83,060 13,970 20.2
Water Purchases 531,100 568,505 585,900 598,500 607,240 21,340 3.6
Commodities 62,026 98,231 77,840 75,175 77,840 - -
Principal & Interest - 80,751 253,430 253,430 253,950 520 -
Sub Total Operating Exp 1,053,885 1,224,546 1,409,140 1,430,015 1,493,320 83,660 5.9
Capital - - 565,500 20,000 900,000
Depreciation 161,150 166,976 200,500 164,500 207,700 7,200 3.6
Equipment Reserve Transfer 21,600 27,000 27,000 27,000 27,000 - -
TOTAL 1,236,635 1,418,522 2,202,140 1,641,515 2,628,020 90,860 4.1
OVER (UNDER) 115,101 77,516 (568,140) (173,515) (906,460)
Beginning- Balance* $ 581,811 $ 721,768 $ 1,391,704 $ 1,201,368 $ 1,192,353
Revenues Over/Under Expense 115,101 77,516 (568,140) (173,515) (906,460)
696,912 799,284 823,564 1,027,853 $ 285,893
Add Depreciation 161,150 166,976 200,500 164,500 207,700
Ending Balance $ 858,062 $ 966,260 $ 1,024,064 $ 1,192,353 $ 493,593
Months Reserve Operating** 9.77 9.47 8.72 10.01 3.97
*Balance equals cash balance less deposits, escrows and accounts payable
**Operating equals Salaries, Benefits, Contractural Services, Water purchases,Commodities
and Debt Service.
5
FY2009-10 SANITARY SEWER FUND BUDGET SUMMARY
2009-10
2006-2007 2007-2008 2008-2009 2008-2009 APPROVED DIFFERENCE
ACTUAL ACTUAL BUDGET ESTIMATE BUDGET DOLLARS PERCENT
REVENUES
Sewer Service Charges 503,427 531,990 513,830 470,600 575,680 61,850 12.0
Permits & Miscellaneous 2,310 670 1,000 2,000 1,000 - -
Interest 25,772 20,485 13,200 4,800 1,200 (12,000) (90.9)
TOTAL 531,509 553,145 528,030 477,400 577,880 49,850 9.4
EXPENSES
Salaries 327,967 321,032 314,360 315,950 267,440 (46,920) (14.9)
Fringe Benefits 99,265 99,950 104,920 108,600 96,460 (8,460) (8.1)
Contractual Services 22,393 40,722 47,230 48,600 47,330 100 0.2
Commodities 6,215 12,927 9,850 8,040 10,850 1,000 10.2
Sub Total Operating Exp 455,840 474,632 476,360 481,190 422,080 (54,280)
Capital 152,283 79,212 290,000 269,775 75,000 (61,640) (11.4)
Depreciation 124,143 130,260 137,300 137,100 146,000 8,700 6.3
Equipment Reserve Transfer 21,200 26,000 26,000 26,000 26,000 - -
TOTAL 753,466 710,104 929,660 914,065 669,080 (107,220) (11.5)
OVER (UNDER) (221,958) (156,959) (401,630) (436,665) (91,200)
Beginning- Balance* $ 478,232 $ 335,860 $ 403,128 $ 367,297 $ 67,732
Revenues Over/Under Expense (221,958) (156,959) (401,630) (436,665) (91,200)
256,274 178,901 1,498 (69,368) (23,468)
Add Depreciation 124,143 130,260 137,300 137,100 146,000
Ending BalanceEnding Balance $ 380,417 $ 309,161 $ 138,798 $ 67,732 $ 122,532
Months Reserve Operating** 10.01 7.82 3.50 1.69 3.48
*Balance equals cash balance less deposits, escrows and accounts payable
**Operating equals Salaries, Fringe Benefits, Contractural Sevices, and Commodities
6
2009-10 Projected Operating
Revenues
Illinois Income Tax
4.7%
Water/Sewer Other
20.4% 10.8%
Sales Tax
Licences & Permits 11.6%
4.8%
Utility Taxes
12.7%
911 Surcharge
Property Tax
1.9%
Interest 31.1%
2.0%
Total Revenues: $11,645,160
Distribution of Property Tax Dollars
(2007 Tax Rates)
School Dist. #29
37.9%
County
9.2%
Other
5.8%
Park District
3.2%
Library
2.1%
Township
1.0%
Village Oakton C.C.
10.0% 2.9%
Forest Preserve School Dist. #203
1.1% 26.8%
Northfield Twp.
Distribution of Property Tax Dollars
(2007 Tax Rates)
Village School Dist. #37
10.4% 34.1%
Library
2.2%
Forest Preserve
1.1% Township
0.8%
School Dist. #203 County
27.8% 9.5%
Other
6.1%
Oakton C.C. Winnetka Park
3.0% District
5.1%
New Trier Twp.
Municipal Tax Rates
Northfield Glencoe Glenview Kenilworth Northbrook Wilmette Winnetka
2006 0.577 1.189 0.415 0.908 0.384 0.728 0.951
2007 0.484 0.904 0.369 0.777 0.357 0.597 0.716
Municipal
Property $1,077 $2,012 $821 $1,729 $794 $1,328 $1,593
Tax
Assumes $500,000 market value
Sales Tax Revenues
Based on 2007 Sales
General
Auto Merchandise
48.5% 18.9%
Food
3.2%
Drinking/Eating
Places
3.0%
Drugs/Retail
Apparel 12.5%
3.0% Other Lumber/Hardware
8.2% 2.7%
Sales Tax History
1997-2010
$2.2
$2.0
$1.8
Millions
$1.6
$1.4
$1.2
97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10
Est Budget
Fiscal Year
2009-10 Operating Budget
Proposed Expenditures
Fire/Rescue
14.1% Water
14.8%
Sanitary Sewer
5.1%
Public Works
8.4%
Police
39.6% Administration &
Finance
10.9%
Community
Development
7.1%
Total Expenditures: $11,661,580
Overall Budget Expenditures
Benefits
20.4%
Depreciation
3.0%
Transfers
2.9%
Operating
Salaries
20.0%
51.4%
Debt Service
2.2%
FY 2009-10 CAPITAL IMPROVEMENT PLAN
SUMMARY
AMOUNT
WATER SYSTEM
• Walnut Watermain Replacement (Acct # 18-00-505-5850) $350,000
Completion of the feeder watermain project by replacing 875 feet of
watermain on Walnut Street. Paid from bond proceeds.
• Watermain Replacement (Acct # 02-00-505-5880) $900,000
Extension of feeder watermain on Willow Road from Happ to Wagner
Road ($700,000); engineering and contingencies ($200,000). Paid from
Water Fund revenues and reserves.
Total Water System Improvements $1,200,000
SANITARY SEWER SYSTEM
• Middlefork Lift Station Rehabilitation (Acct # 03-00-505-5891) $75,000
Replacement of lift station pumps and plumbing to improve the station’s
reliability and future maintenance. Paid from Sanitary Sewer Fund
revenues and reserves.
STORM SYSTEM
• Miscellaneous Storm Sewer Improvements (Acct # 12-00-505-5849) $75,000
Implementation of various improvements identified in the 2008 Storm
Sewer Study. Paid from Capital Improvement/Equipment Replacement
Fund.
ROADS & SIDEWALKS
• Roadway Rehabilitation $1,600,000
Reconstruction, patching, milling and resurfacing of municipal streets as
identified in the Roadway Evaluation Program completed in FY2005-06.
Paid from bond proceeds. MFT funds used to pay bond debt service.
PUBLIC FACILITIES
• Village Hall Basement (Acct # 12-00-505-5862) $20,000
Repair and restore Village Hall basement due to water seepage and
flooding including carpeting/tile, baseboards, and drywall. Paid from
Capital Improvement/Equipment Replacement Fund
• Gateway/Signage Enhancement (Acct # 12-00-505-5851) $10,000
Funding to construct small entryway signs. Paid from Capital
Improvement/Equipment Replacement Fund.
Total FY2008-09 Projects . . . . . . . . . . . . . . . . . . . $3,030,000
15
FY2009-10 EQUIPMENT REPLACEMENT PLAN
SUMMARY
The purpose of the Equipment Replacement Plan is to schedule equipment needs and
to accumulate the necessary resources to fund the program. The equipment schedule
is reviewed annually to determine whether the useful life and replacement cost are
appropriate.
Funds are transferred annually from departments in the General, Water and Sanitary
Sewer Funds to the Capital/Equipment Replacement Fund for future equipment
purchases over $5,000. Assets under $5,000 are included within the appropriate
departmental budget. The sale of surplus equipment is recognized as revenue in the
appropriate Fund.
FY2009-10 SUMMARY:
ADMINISTRATION
• Computer System (Acct # 12-00-505-5780) $65,000
Replacement of one server, 19 PC’s, license for 75 users for Office
Professional 2007 (Word, Excel, and Access), one 48-port network
switch, and installation costs. The server dates back to 2004 and is no
longer supported by manufacturer. The PC’s were purchased in 2004.
POLICE
• Squad Car (Acct # 12-00-505-5783) $25,000
Replacement of one squad car including set up and markings.
• Police Supervisor SUV (Acct # 12-00-505-5783) $30,000
Replacement of one four-wheel drive SUV including set up and
markings.
PUBLIC WORKS
• Payloader (1542) (60% 12-00-505-5786, 20% 12-00-505-5787, 20% 12-00-505-5788) $125,000
Replacement of equipment due to end of useful life; originally purchased
in FY1992-93. (This is a carry over from FY08-09.)
• Base Radio Station (VHF) (60% 12-00-505-5786, 20% 12-00-505-5787, $10,000
20% 12-00-505-5788
Contingency funding for replacement of the Public Works two-way radio
base station at the Public Works facility in the event of an equipment
16
failure. System has reached its useful life (purchased in FY1993-94).
(This is a carry over from the past several budgets.)
FIRE/RESCUE
• Base Radio Station (VHF) (Acct # 12-00-505-5785) $10,000
Contingency funding for replacement of the Fire/Rescue two-way radio
base station at the Fire/Rescue facility in the event of an equipment
failure. System has reached its useful life (purchased in FY1993-94).
(This is a carry over from the past several budgets.)
• Personal Fire Protection Equipment, Mobile Radios & Fire Hose $28,000
(Acct # 12-00-505-5785)
Second year of a multi-year replacement plan to replace bunker coats,
pants and breathing apparatus. Personal Fire Protection Equipment
($12,000); Mobile Radios ($6,000); Fire Hose ($10,000).
Total FY2009-10 Equipment Replacements $293,000
17
SYSTEM SUMMARY OF 10-YEAR PROJECTS for FY2009/10
Fiscal Years
WATER SYSTEM FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 Brief Project Description
LOOPING PROJECTS LOOPING PROJECTS
Whittier Lane to Bracken $35,000 Loop Whittier to Bracken to eliminate dead-end
Alice Place/Willow to Northfield To eliminate line with numerous breaks; to be completed with roadwork
Sunset/Lagoon to Lockwood $40,000 To eliminate dead-end line and minimize area affected by breaks
Chapel Hill to Wagner To eliminate dead-end; easement & storm drainage issues; complete w/ Storm Work
East Frontage/Mt. Pleasant to Elder $60,000 To eliminate dead-end
INTERCONNECTION PROJECTS INTERCONNECTION PROJECTS
Interconnection with Glencoe Alternate/supplemental supply source
Interconnect with Wilmette XXX Best practice for water management. Info. From Winnetka on enhanced connection w/ Wilm.
REPAIR/REPLACEMENT PROJECTS REPAIR/REPLACEMENT PROJECTS
Feeder Main Replacements/E. Willow Road Replace existing feeder mains; Forestway - Lagoon/ Lagoon-Edens/Edens to Bristol
Replace/W. Frontage/Harding to New Trier $360,000 Distribution enhancement
Replace/Winnetka - Northfield Road to Happ Road $400,000 Replace 8" with 12" on Winnetka from Nfld. Road to Happ; GHA recommended distribution improve.
Feeder Main Replacements/Lagoon-Winnetka $325,000 Replace distribution main $100K, distribution enhancement
Replace/Sunset Ridge-Dorina Drive to Willow $325,000 Replace Sunset Ridge main from Dorina to Willow; companion sanitary sewer project ; $350k
Replace/Winfield & Meadowview $650,000 Replace 550 lineal feet - coordinate with Winnetka/ IDOT
Replace/Wagner Road/Drury to Willow $195,000 Replace 1,400 lineal feet
Replace/Willow Hill Court Public/Private Watermain $90,000 Replacement of deteriorating sections; $67K
Winnetka- Dickens to Northfield Road $360,000 Distribution Enhancement. GHA Recommendation.
Hedge Row $210,000 Replacement due to deterioration.
Pine Street $225,000 Distribution Enhancement.
Walnut Street $350,000
Longmeadow XXX Watermain replacement/purchase from Winnetka
Willow Road - Happ/Central to Bristol $700,000 IDOT Willow Road widening project.
Willow Road Wagner to Sunset Ridge $400,000 IDOT Willow Rd widening project.
GENERAL IMPROVEMENT PROJECTS GENERAL IMPROVEMENT PROJECTS
Supervisory Control and Data Acquistion SCADA
Increase Reservoir Size by 1.5 MG 2.2 to 2.3 mil. Peak Day now. Best water practices at least peak day in storage
Subtotal $1,050,000 $760,000 $325,000 $795,000 $530,000 $420,000 $845,000 $0 $0 $0
30% Engineering and Contingencies $200,000 $228,000 $97,500 $238,500 $159,000 $126,000 $253,500 $0 $0 $0
WATER PLAN TOTALS BY YEAR $1,250,000 $988,000 $422,500 $1,033,500 $689,000 $546,000 $1,098,500 $0 $0 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
18
Fiscal Years Brief Project Description
SANITARY SYSTEM FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
REHAB PROJECTS REHAB PROJECTS
Lockwood Avenue $27,000 Spot repairs and cured in place relining of sewer pipes
Clover Lane $72,000 Spot repairs and cured in place relining of sewer pipes
Spot repairs and cured in place relining of sewer pipes
Spot repairs and cured in place relining of sewer pipes
Sunset Ridge Road - Winnetka to Willow $250,000 Spot repairs and cured in place relining of sewer pipes
Maple Row Spot repairs and cured in place relining of sewer pipes
Old Willow Road $75,000 Spot repairs and cured in place relining of sewer pipes
Harding Road Spot repairs and cured in place relining of sewer pipes
Southgate Remove and Replace back-pitched pipe section
$25,000 Spot repairs and cured in place relining of sewer pipes
779 Happ Road $85,000 Spot repairs and cured in place relining of sewer pipes
Eddy Lane Spot repairs and cured in place relining of sewer pipes
Winnetka Court $68,000 Spot repairs and cured in place relining of sewer pipes
Private Dickens Spot repairs and cured in place relining of sewer pipes
Sunset Ridge North of Willow $85,000 Spot repairs and cured in place relining of sewer pipes
Country Lane $20,000 Spot repairs and cured in place relining of sewer pipes
Winfield Drive $65,000 Spot repairs and cured in place relining of sewer pipes (open cut?)
Willow Road - Forestway to Edens (south side) $260,000 Spot repairs and cured in place relining of sewer pipes
Willow Road - Lockwood to Central (north side $260,000 Spot repairs and cured in place relining of sewer pipes
Willow Road - Bristol to Wagner $260,000 Spot repairs and cured in place relining of sewer pipes $260,000
Enid Lane $65,000 Spot repairs and cured in place relining of sewer pipes
Sunset Ridge Country Club & Maple Row
Meadowbrook, Sunset, & South Ridge $160,000 Spot repairs and cured in place relining of sewer pipes, $160,000
Middlefork Lift Station Upgrade $75,000
Televising (2nd Year) $75,000
STUDIES
System Study $25,000 Should it be necessary, an updated 10-yr.study; $20K
Subtotal $75,000 $75,000 $277,000 $265,000 $257,000 $285,000 $260,000 $260,000 $198,000 $0
30% Engineering and Contingencies $0 $0 $83,100 $79,500 $77,100 $85,500 $78,000 $78,000 $59,400 $0
SANITARY PLAN TOTALS BY YEAR $75,000 $75,000 $360,100 $344,500 $334,100 $370,500 $338,000 $338,000 $257,400 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
19
Fiscal Years Brief Project Description
STORM SEWER SYSTEM FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
REPAIR/REPLACEMENT PROJECTS
Wagner Road Ditch/Chapel Hill Ditch improvement in concert with Chapel Hill watermain looping
Wagner Road Culvert Solution Deleted from FY99/00 Wagner Road reconstruction project, Safety issue school
New Willow Road ROW Improve flowage by installing 48" pipe from Sunset Ridge to Graemere; $390K
SYSTEM EXTENSION PROJECTS
Miscellaneous Storm Problem Solutions $75,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 Provides solutions to misc. storm water problems throughout the Village;
Winnetka Road Middlefork to Canterbury $1,200,000 As part of Cook County's future road reconstruction
Winnetka Canterbury to SSR $650,000 As part of Cook County's future road reconstruction
Winnetka Skokie River to Lagoon $800,000 As part of Cook County's future road reconstruction
Sunset Ridge- Old Willow To Middle Fork $1,250,000 Cook County IDOT project?
Sunset Ridge - Meadowview to Middle Fork $800,000 Cook County Village project?
Eaton and Dickens $225,000 Willow Road IDOT Trunk Line
Churchill and Bristol $225,000 Willow Road IDOT Trunk Line
E/W Canterbury, Balmoral, Eddy $200,000 Storm sewer installation installed in conjunction with road rehab.
STUDIES
Storm Sewer Utility Study Update outdated study
Subtotal $75,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $0 $0
Studies Cost (No Contingency)
30% Engineering and Contingencies $0 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $0 $0
STORM SEWER PLAN BY YEAR $75,000 $32,500 $32,500 $32,500 $32,500 $32,500 $32,500 $32,500 $0 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
20
Fiscal Years Brief Project Description
ROADWAY & SIDEWALK SYSTEM FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
Roadway Reconstruction Projects
Poor Condition - Requires full depth restoration
Lagoon Lane Poor Condition - Requires full depth restoration
Meadowbrook Drive Poor Condition - Requires full depth restoration
Library Parking Lot Poor Condition - Requires full depth restoration
Sunset Drive Poor Condition - Requires full depth restoration
Riverside Drive Poor Condition - Requires full depth restoration
1751 Orchard Alley Poor Condition - Requires full depth restoration
Willow North Parking Lot Poor Condition - Requires full depth restoration
Orchard Municipal Parking (Dominick's) Poor Condition - Requires full depth restoration
Walnut Road East Side Parking Poor Condition - Requires full depth restoration
Patch, Mill and Resurface
Alice Place Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Bosworth Lane Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Norfork Road Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Cherry Street Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Eaton Street Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
East Circle Drive Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Latrobe Avenue Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Northfield Road Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Valley Way Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Valleyview Road Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
West Frontage - Ash to North Dead End Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
West Frontage Parking Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Orchard Lane Parking Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Ash Street Parking Poor to Fair Condition - Requires patching & crack filling prior to resurfacing
Mill and Resurface
Camden Lane Fair Condition - Requires minimal patching prior to resurfacing
Chapel Hill Court Fair Condition - Requires minimal patching prior to resurfacing
DickensStreet Fair Condition - Requires minimal patching prior to resurfacing
Elder Lane Fair Condition - Requires minimal patching prior to resurfacing
Mt. Pleasant Street Fair Condition - Requires minimal patching prior to resurfacing
Ingram Street Fair Condition - Requires minimal patching prior to resurfacing
Lagoon Avenue Fair Condition - Requires minimal patching prior to resurfacing
Old Willow Road Fair Condition - Requires minimal patching prior to resurfacing
North Happ Road Fair Condition - Requires minimal patching prior to resurfacing
Walnut Street Fair Condition - Requires minimal patching prior to resurfacing
Maintenance
Cracksealing, Patching and Striping $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 Annual Striping of crosswalks, stop bars, etc. and cracksealing/patching throughout Village
SIDEWALKS
Sidewalk Projects $40,000 $40,000 Eliminate gaps in sidewalks throughout Village
Bridge Replacement
Sunset Drive Bridge Replacement $150,000 Based upon repair to these bridges will have an extended useful life of 10-15 years;$300K
Old Willow Road Bridge XXX
Meadowbrook Bridge Replacement $150,000
Subtotal $1,600,000 $25,000 $65,000 $25,000 $65,000 $25,000 $25,000 $325,000 $25,000 $0
30% Engineering and Contingencies $0 $0 $12,000 $0 $12,000 $0 $0 $90,000 $0 $0
ROAD & SIDEWALK PLAN TOTALS BY YEAR $1,600,000 $25,000 $77,000 $25,000 $77,000 $25,000 $25,000 $415,000 $25,000 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
21
Fiscal Years Brief Project Description
PUBLIC FACILITIES/IT PROJECTS FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
REPAIR/REPLACEMENT PROJECTS
Roof Replacement
Old Public Works - repair $60,000 Full replacement in 19/20
Village Hall - repair 160k full replacement in 17/18
Public Works Fire-Rescue Facility
Library/Post Office - repair 78k full replacement in 16/17
NEW AND IT PROJECTS
GIS Projects $15,000 $15,000 $15,000 $15,000 GIS system updates and enhancements
Library & Post Office Expansion Utility Burial Conduct as part of Library/PO project; $100K
Village Hall Façade Enhanced columns & entry, roof screening - $60,000
Village Hall Basement $20,000
Village Hall Site, Landscape and Lighting Master Plan $100,000
Bosworth Bridge Lights $15,000 Three streetlights installed to illuminate pedestrian bridge
Public Works Material Storage/Dumpsite Bins $40,000 To improve efficiency in Public Works operations
Public Works/Fire-Rescue Storage Expansion $30,000 Expansion of mezzanine storage, kitchen remodel, etc.
Village Hall Office Finance Remodeling $75,000 Remodeling offices for improved efficiency
Fiber Optic Installation - PW Fire to Village Hall $150,000 Enhance connectivity between facilities; security, efficiency
Public Safety Software & Laptops in FR vehicles (7) Mobile computers in Fire-Rescue apparatus
Emergency Warning System/Antenna Upgrade Warning sirens for east side of Village 25k; Emergency Radio antenna upgrade
CAD Interface to Firehouse Software $20,000 Interface between dispatch and Fire-Rescue emergency call software
Investigations Spec. Radio and Surveillance Equipment $20,000 night vision, long range vision, portable
Gateway Enhancements $10,000 $10,000 $10,000 Replacement/upgrade of Village entryway signs, plantings, etc.
Village Streetscape $'s Pending completion of downtown master plan
Utilities Burial Comprehensive plan project/action item 10/99
Waukegan Road Streetscape $150,000 Comprehensive plan project/action item 10/99
Village Hall, Public Works/Fire-Rescue Kitchens
UP Bike Path Improvements $'s Pending completion of Multi-Community Study
Subtotal $30,000 $140,000 $210,000 $90,000 $20,000 $165,000 $0 $15,000 $0 $0
30% Engineering and Contingencies $0 $42,000 $63,000 $27,000 $6,000 $49,500 $0 $4,500 $0 $0
PUBLIC FACILITY PLAN TOTALS BY YEAR $30,000 $182,000 $273,000 $117,000 $26,000 $214,500 $0 $19,500 $0 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
22
Fiscal Years Brief Project Description
WILLOW ROAD PROJECTS FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
Willow Road Campaign
Kraft/Willow Road Sidewalk As part of IDOT project - Sunset Ridge Road to Waukegan North side of Willow $15,000
New Watermain Installation/Willow - SR to Graemere As part of IDOT project - install main along Willow from Sunset Ridge to Graemere $600,000
Replace Watermain Willow Rd. - Northfield to Graemere As part of IDOT-Village Willow Road project $750,000
Willow Road - Middle fork River to Wagner Storm Sewer As part of IDOT-Village Willow Road project $400,000
Willow Road - Wagner to SSR Storm Sewer As part of IDOT-Village Willow Road project $400,000
Willow Storm Laterals As part of IDOT-Village Willow Road project $250,000
Willow Sanitary Sewer interconnect @ Wagner As part of IDOT-Village Willow Road Project $60,000
Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Amounts listed above are estimates only and do not include engineering and
30% Engineering and Contingencies $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 contingencies. Total = $2,475,000
WILLOW ROAD TOTALS BY YEAR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
23
CAPITAL IMPROVEMENT PLAN SUMMARY FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
Water System
Water System Totals $1,250,000 $988,000 $422,500 $1,033,500 $689,000 $546,000 $1,098,500 $0 $0 $0
Sanitary Sewer System
Sanitary Sewer System Totals $75,000 $75,000 $360,100 $344,500 $334,100 $370,500 $338,000 $338,000 $257,400 $0
Storm Sewer System
Storm Sewer System Totals $75,000 $32,500 $32,500 $32,500 $32,500 $32,500 $32,500 $32,500 $0 $0
Roadway & Sidewalk System
Roadway & Sidewalk System Totals $1,600,000 $25,000 $77,000 $25,000 $77,000 $25,000 $25,000 $415,000 $25,000 $0
Public Facilities
Public Facilities Totals $30,000 $182,000 $273,000 $117,000 $26,000 $214,500 $0 $19,500 $0 $0
Willow Road Projects
Willow Road Projects Totals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CAPITAL IMPROVEMENT PLAN TOTAL BY FISCAL YEAR $3,030,000 $1,302,500 $1,165,100 $1,552,500 $1,158,600 $1,188,500 $1,494,000 $805,000 $282,400 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
24
10-YEAR EQUIPMENT REPLACEMENT SUMMARY for FY 2009/2010
FY USEFUL Description/Comments
ADMINISTRATION Aquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
EQUIPMENT REPLACEMENT FUND
Computer System 04/05 4 $65,000 $38,000 $25,000 $11,900
Telephone System 94/95 10 $92,000
Copier 99/00 7 XX
ADMINISTRATION TOTAL $65,000 $38,000 $25,000 $11,900 $0 $0 $0 $92,000 $0 $0
BUILDING & ZONING FY USEFUL Description/Comments
COMMUNITY DEVELOPMENT Aquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
EQUIPMENT REPLACEMENT FUND
Copier 02/03 7 $6,000
HVAC-PD (sm) 95/96 15 $1,000
HVAC-Admin (lg) 89/90 15
HVAC-Board Room (lg) 96/97 15 $20,000
Board Room AV System 96/97 15 $35,000
Elevator 96/97 20
HVAC-PD Comm. Ctr. (sm) 00/01 15 $10,000
HVAC-PD Back Office (sm) 00/01 15 $10,000
Sanitary Ejection Pump 97/98 20
HVAC-Library/Post Office (sm) 00/01 16
HVAC-Library/Post Office (sm) 98/99 14 $10,000
Unit Heater 85/86 15
BUILDING TOTAL $0 $7,000 $55,000 $0 $10,000 $0 $20,000 $0 $0 $0
25
FY USEFUL Description/Comments
POLICE Acquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
EQUIPMENT REPLACEMENT FUND
Truck Scale 90/91 19 $25,000
Copier 99/00 7 $13,000
Firing Range 96/97 11
Guns 00/01 10 $7,000
Warning Siren (2) 98/99 20
Live Scan 98/99 6 $20,000
Logging Recorder 05/06 8 $30,000
911 Telephone Equipment 05/06 10 $188,000
Radio Console 05/06 10 $177,000
VHF Base Radios (3) 05/06 10 $56,000
Uninterrupted Power Supply (UPS) 05/06 12
UPS Batteries 05/06 5 $8,000 $8,000
UHF Base Radio 02/03 10 $90,000
Portable Radios (24) 01/02 10 $25,000
Communications Center Monitor System 04/05 5 $30,000 $30,000
Squad Car Emergency Warning Light Bars 01/02 8 $7,000
UHF Mobile Radios (10) 02/03 10 $10,000
VHF Mobile Radios (10) 02/03 10 $9,000
Mobile Data Terminals (9) 00/01 5 $50,000 $50,000
Squad Car Video Cameras (7) 00/01 10 $25,000
Emergency Generator 99/00 20
Door Control Access System 00/01 15 $52,000
POLICE TOTAL $0 $115,000 $75,000 $116,000 $43,000 $30,000 $531,000 $0 $0 $0
26
FY USEFUL Description/Comments
PUBLIC WORKS Acquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
EQUIPMENT REPLACEMENT FUND
Pickup Truck (1500) 01/02 8 $40,000 $40,000
Pickup Truck (1525) 04/05 8 $40,000
Pickup Truck (1570) 98/99 8 $40,000
Multipurpose Vehicle (1545) 05/06 10 $93,000
Small Dump Truck (1510) 02/03 8 $50,000
Small Dump Truck (1520) 08/09 8 $50,000
Small Dump Truck (1530) 04/05 8 $50,000
Large Dump Truck (1610) 95/96 12
Large Dump Truck (1630) 99/00 10 $100,000
Large Dump Truck (1640) 00/01 10 $100,000
Sidewalk Machine (1515) 07/08 12
Backhoe (1536) 01/02 13 $80,000
Skid Steer Tractor 99/00 13 $45,000
Payloader (1542) 92/93 16 $125,000
Vac Con Sewer Machine (1620) 99/00 10 $325,000
Engine Analyzer 97/98 11 $10,000
Blacktop Roller 92/93 17 $10,000
VHF Base Radio 93/94 13 $10,000 Carryover from FY 07/08 Contingency Funds
Utility Cart 98/99 10 $12,000
Copier 03/04 8 $15,000
Fitness Equipment 95/96 5 $7,000 $7,000
Floor Cleaner 00/01 10 $7,000 $7,000
Wood Chipper 92/93 15 $17,000
Riding Mower 96/97 6 $6,000
Sign Making Equipment 00/01 10 $14,000
Car Hoist 94/95 20 $7,000
Truck Hoist 94/95 20 $13,000
Generator 94/95 20 $100,000
Fuel Island 94/95 20 $75,000
Waste Oil / Antifreeze System 94/95 15 $7,000
Water Meter Test Bench 94/95 20 $6,000
HVAC Unit 99/00 20
Air Handler (2) 94/95 20 $26,000
Tire Mounting & Balancing Equipment 85/86 15
Shoring Equipment 94/95 12 $15,000
PUBLIC WORKS TOTAL $135,000 $518,000 $285,000 $100,000 $7,000 $227,000 $187,000 $50,000 $40,000 $0
27
FY USEFUL Description/Comments
PUBLIC WORKS Acquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
WATER FUND
Reservoir/Pump Station
Pumps (3) 91/92 20 $30,000
Control Center/Reservoir Computer 91/92 11 $25,000
Variable Frequency Drive 91/92 15
Generator 250KW (Convert to Natural Gas) 91/92 17 $130,000 Moved out to FY 09/10 from 08/09 Due to Funding
Auto Transfer Switch 91/92 20 $8,000
SCADA 07/08 10
Meter Reading Equipment 01/02 10 $20,000
WATER FUND TOTAL $0 $130,000 $58,000 $0 $0 $0 $0 $25,000 $0 $0
SANITARY SEWER FUND
Mobile Generator 05/06 15
Backyard Sewer Machine 03/04 15
Lift Station Equipment 04/05
Happ Road Lift Station Pumps (2) 96/97 10
Middlefork Lift Station Pumps (2) 96/97 10
Longmeadow Lift Station Pumps (2) 06/07 10 $15,000
SANITARY SEWER FUND TOTAL $0 $0 $0 $0 $0 $15,000 $0 $0 $0 $0
FY USEFUL Description/Comments
FIRE-RESCUE Acquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
EQUIPMENT REPLACEMENT FUND
Squad (S-29) 97/98 15 $500,000
Command/Utility Van (U-29) 97/98 11 $40,000
Aerial Truck/Pumper (T-29) 94/95 20 $600,000
Engine (E-29) 86/87 20 $500,000
Ambulance (A-29) 07/08 10 $170,000
VHF Base Radio 93/94 13 $10,000
Air Compressor System 00/01 12 $30,000
Multipurpose Monitor/Defibrillator 04/05 10 $18,000
Telemetry Radio 04/05 12
Self-Contained Breathing Apparartus (28) 01/02 6 $80,000 $85,000
Personal Fire Protection Equipment multi 6 $12,000 $15,000 $14,000
Extrication Equipment 00/01 15 $20,000
Mobile Radios multi 5 $6,000 $14,000 $17,000
Portable Radios multi 5 $9,000 $9,000
Fire Hose multi 10 $10,000
FIRE-RESCUE TOTAL $38,000 $103,000 $40,000 $1,030,000 $85,000 $650,000 $43,000 $0 $170,000 $0
28
EQUIPMENT REPLACEMENT PLAN SUMMARY FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
ADMINISTRATION $65,000 $38,000 $25,000 $11,900 $0 $0 $0 $92,000 $0 $0
BUILDING & ZONING $0 $7,000 $55,000 $0 $10,000 $0 $20,000 $0 $0 $0
POLICE $0 $115,000 $75,000 $116,000 $43,000 $30,000 $531,000 $0 $0 $0
PUBLIC WORKS $135,000 $518,000 $285,000 $100,000 $7,000 $227,000 $187,000 $50,000 $40,000 $0
WATER FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SEWER FUND $0 $0 $0 $0 $0 $15,000 $0 $0 $0 $0
PUBLIC WORKS TOTAL $135,000 $518,000 $285,000 $100,000 $7,000 $242,000 $187,000 $50,000 $40,000 $0
FIRE-RESCUE $38,000 $103,000 $40,000 $1,030,000 $85,000 $650,000 $43,000 $0 $170,000 $0
EQUIPMENT REPLACEMENT PLAN TOTAL BY FISCAL YEAR $238,000 $781,000 $480,000 $1,257,900 $145,000 $922,000 $781,000 $142,000 $210,000 $0
FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19
29
10-YEAR VEHICLE REPLACEMENT AND ROTATION SUMMARY for FY 2009/2010
FY USEFUL FISCAL YEARS Description/Comments
VILLAGE VEHICLES Model Approved LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
POLICE VEHICLES
Chief #10 Impala 03/04 8 $21,000 Declare as Surplus and Sell
Deputy Chief #9 Impala 05/06 4 (8) $21,000 $21,000 $21,000 Rotate to Detective Position #8
Watch Commander #1 Durango 05/06 4/75k $30,000 $30,000 $30,000 Rotate to PSO #7
Patrol #2 Crown Vic 08/09 3/75k $26,000 $26,000 $26,000 Rotate to Fire-Rescue Staff Car #29
Patrol #3 Impala 07/08 3/75k $21,000 $21,000 $21,000 Rotate to Fire Inspector Position #27
Patrol #4 Impala 08/09 3/75k $21,000 $21,000 Rotate to Police Staff Car #11
Patrol #5 Impala 07/08 3/75k $21,000 $21,000 $21,000 Rotate to Plumbing Inspector Position #24
Patrol #6 Crown Vic 05/06 3/75k $25,000 $26,000 $26,000 $26,000 Rotate to Public Works Staff Car #26
POLICE Other Vehicles
Patrol Motorcycle Harley 07/08 10 $13,000 Declare as Surplus and Sell
Patrol ATV Kawasaki 03/04 10 XXX Funded by Drug Asset Siezure Dollars $10K
FIRE-RESCUE VEHICLES
Chief #2900 Yukon 06/07 4 (12) $45,000 $45,000 Rotate to Village Manager #28
Vehicle Totals $55,000 $108,000 $47,000 $47,000 $72,000 $92,000 $47,000 $42,000 $56,000 $60,000
VEHICLES ROTATED AND REASSIGNED TO STAFF POSITIONS AFTER PRIMARY SERVICE COMPLETE
FY USEFUL FISCAL YEARS Description/Comments
STAFF VEHICLES Model Acquired LIFE 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
Administration
Village Manager #28 Yukon 03/04 4 (12) XXX XXX Rotate to Building Commisioner #25
Building and Community Development
Building Commissioner #25 Tahoe 00/01 4 (12) XXX XXX Declare as Surplus and Sell after 12 Years
Plumbing Inspector #24 Impala 08/09 3 (6) XXX XXX Declare as Surplus and Sell after 6 Years
Fire Inspector #27 Impala 03/04 3 (6) XXX XXX XXX Declare as Surplus and Sell after 6 Years
Police
Detective #8 Impala 03/04 4 (8) XXX XXX XXX Declare as Surplus and Sell after 8 Years
PSO #7 Yukon 01/02 4 (8) XXX XXX XXX Declare as Surplus and Sell after 8 Years
Staff #11 Impala 03/04 3 (6) XXX XXX XXX Declare as Surplus and Sell after 6 Years
Fire-Rescue
Staff #29 Crown Vic 05/06 3 (6) XXX XXX XXX Declare as Surplus and Sell after 6 Years
Public Works
Staff #26 Crown Vic 99/00 3 (6) XXX XXX XXX XXX Declare as Surplus and Sell after 6 Years
** Cost Includes Set-Up to Place Vehicles Into Service (I.E. Striping, Lighting, Radios, etc.)
30
Village of Northfield
2009-2010
Approved Budget
General Fund
The General Fund is the main operating fund of the Village government. All revenues
that are not required by law or Village policy to be segregated into a separate fund are
included in the General Fund. Expenditures that do not have another designated funding
source are also included in the General Fund. All tax revenue is included in the General
Fund as are most services associated with local government: police, fire, street
maintenance, community development, building and zoning, as well as general
government management and finance.
General Fund Summary
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Revenues
Property Taxes $ 3,041,732 $ 3,161,371 $ 3,284,810 $ 3,345,000 $ 3,505,750 6.7
Intergovernmental Revenues 2,379,862 2,561,423 2,447,590 2,247,950 1,946,200 (20.5)
Utility Taxes 1,361,332 1,441,673 1,411,000 1,429,000 1,410,000 (0.1)
Other Taxes 299,232 303,318 302,700 316,000 307,920 1.7
Charges for Services 330,755 386,198 385,120 383,950 413,950 7.5
Licenses and Permits 778,748 764,779 792,580 780,600 748,080 (5.6)
Fines and Forfietures 109,803 115,995 257,500 602,650 678,500 163.5
Other Revenues 106,374 218,149 94,750 134,600 98,400 3.9
Operating Transfers - - - - 121,000 -
Interest Income 221,615 219,972 175,000 176,100 116,000 (33.7)
Total Revenues $ 8,629,454 $ 9,172,879 $ 9,151,050 $ 9,415,850 $ 9,345,800 2.1
Expenditures
Administration and Finance $ 1,408,604 $ 1,140,756 $ 1,176,700 $ 1,168,860 $ 1,267,590 7.7
Community Development 866,878 792,573 860,140 837,205 830,460 (3.5)
Police Department 3,891,276 4,164,816 4,434,340 4,393,360 4,615,080 4.1
Fire Department 1,468,830 1,518,366 1,587,640 1,593,720 1,649,280 3.9
Public Works Department 937,984 1,015,349 977,780 1,080,955 977,070 (0.1)
Emergency Management - 111,871 - 32,624 - -
Transfer to Establish Foreign Fire Ins Fund 55,075 - - - - -
Total Expenditures $ 8,628,647 $ 8,743,731 $ 9,036,600 $ 9,106,724 $ 9,339,480 3.4
Income Over (Under) Expenditures 807 429,148 114,450 309,126 6,320
Beginning Balance May 1 4,158,793 4,062,942 4,525,390 4,565,143 4,874,269
Ending Balance April 30 $ 4,159,600 $ 4,492,090 $ 4,639,840 $ 4,874,269 $ 4,880,589
31
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
General Fund Revenues
Property Taxes
01-00-420-4100 PROPERTY TAX 2,987,954 3,107,680 3,234,810 3,295,000 3,453,750 6.8
01-00-420-4101 ROAD & BRIDGE TAX 53,778 53,690 50,000 50,000 52,000 4.0
Total Property Taxes 3,041,732 3,161,371 3,284,810 3,345,000 3,505,750 6.7
Intergovernmental Revenues
01-00-421-4110 SALES TAX 1,751,737 1,869,963 1,805,000 1,570,000 1,290,000 (28.5)
01-00-421-4111 LOCAL USE TAX 73,314 80,639 74,430 80,000 80,000 7.5
01-00-421-4112 INCOME TAX 492,456 539,483 498,160 531,950 518,200 4.0
01-00-421-4113 REPLACEMENT TAX 62,356 71,340 70,000 66,000 58,000 (17.1)
Total Intergovernmental Revenues 2,379,862 2,561,423 2,447,590 2,247,950 1,946,200 (20.5)
Utility Taxes
01-00-422-4120 ELECTRIC UTILITY TAX 408,397 428,199 410,000 399,000 410,000 -
01-00-422-4121 NATURAL GAS UTILITY TAX 178,230 214,493 206,000 280,000 250,000 21.4
01-00-422-4122 TELECOMMUNICATION TAX 774,705 798,981 795,000 750,000 750,000 (5.7)
Total Utility Taxes 1,361,332 1,441,673 1,411,000 1,429,000 1,410,000 (0.1)
Other Taxes
01-00-423-4130 911 SURCHARGE 160,593 154,268 160,000 144,000 145,000 (9.4)
01-00-423-4131 WIRELESS 911 SURCHARGE 50,343 56,872 50,000 76,000 65,000 30.0
01-00-423-4132 CABLE FRANCHISE FEE 88,296 92,178 92,700 96,000 97,920 5.6
Total Other Taxes 299,232 303,318 302,700 316,000 307,920 1.7
Charges for Services
01-00-424-4140 CONDOMINIUM RENT 60,160 64,781 66,200 66,150 67,050 1.3
01-00-424-4141 LEASE REVENUE 88,423 94,303 96,800 107,000 125,000 29.1
01-00-424-4142 POLICE SERVICE CONTRACTS 45,080 42,089 44,120 42,800 42,900 (2.8)
01-00-424-4143 PUBLIC WORKS SERVICE CONTRACTS 4,320 6,470 3,000 5,000 4,000 33.3
01-00-424-4144 AMBULANCE SERVICE 110,841 129,247 130,000 133,000 140,000 7.7
01-00-424-4145 POLICE SPECIAL DETAILS 21,931 49,309 45,000 30,000 35,000 (22.2)
Total Charges for Services 330,755 386,198 385,120 383,950 413,950 7.5
Licenses and Permits
01-00-425-4150 VEHICLE LICENSING 213,732 205,114 220,000 210,000 220,000 -
01-00-425-4151 BUSINESS LICENSES 24,810 26,055 30,000 26,600 26,000 (13.3)
01-00-425-4152 LIQUOR LICENSES 26,780 32,330 30,080 24,500 24,580 (18.3)
01-00-425-4153 BUILDING PERMITS 384,786 360,494 350,000 350,000 325,000 (7.1)
01-00-425-4154 STORM W ATER MGMT FEE 46,220 44,629 45,000 25,000 25,000 (44.4)
01-00-425-4155 LANDSCAPE/TREE PRESERV FEE 2,075 1,125 1,000 6,500 1,000 -
01-00-425-4156 ELECTRICAL PERMITS 44,391 43,903 45,000 45,000 45,000 -
01-00-425-4157 ALARM PERMITS 22,549 14,049 20,000 20,000 15,000 (25.0)
01-00-425-4158 ELEVATOR INSPECTION FEES 11,250 11,100 10,000 12,000 10,000 -
01-00-425-4159 HEALTH INSPECTION FEES 400 1,450 1,500 1,000 1,500 -
01-00-425-4160 HVAC PERMITS 1,755 20,231 20,000 30,000 25,000 25.0
01-00-425-4165 PLUMBING PERMITS - 4,300 20,000 30,000 30,000 50.0
Total Licenses and Permits 778,748 764,779 792,580 780,600 748,080 (5.6)
32
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Fines and Forfietures
01-00-426-4170 RED LIGHT PHOTO ENFORCEMENT - - 136,000 480,000 546,000 301.5
01-00-426-4171 CIRCUIT COURT FINES 49,579 56,055 60,000 75,000 75,000 25.0
01-00-426-4172 DRUG SEIZURE/FORFEITURES - - - - - -
01-00-426-4173 DUI FINES 2,878 4,616 2,500 2,000 2,500 -
01-00-426-4174 COMPLIANCE FINES 23,592 23,443 25,000 17,000 25,000 -
01-00-426-4175 PARKING FINES 33,754 31,880 34,000 28,650 30,000 (11.8)
Total Fines and Forfietures 109,803 115,995 257,500 602,650 678,500 163.5
Other Revenues
01-00-427-4175 GRANTS 5,665 113,014 2,000 38,000 2,000 -
01-00-428-4190 IRMA REIMBURSEMENTS - 75,000 75,000 75,000 75,000 -
01-00-428-4191 TRAFFIC SIGNAL MAINT REIMBURSE 2,600 11,389 8,750 8,600 9,240 5.6
01-00-428-4193 LEGAL FEE REIMBURSEMENT - 10,116 - - - -
01-00-428-4194 SALE OF VILLAGE LAND 26,000 - - - - -
01-00-428-4196 GARBAGE SERVICE FEE - - - - 2,160 -
01-00-428-4199 MISC 72,109 8,630 9,000 13,000 10,000 -
Other Revenues 106,374 218,149 94,750 134,600 98,400 3.9
01-00-429-4200 OPERATING TRANSFERS - IN - - - - 121,000 -
01-00-430-4300 INTEREST INCOME 221,615 219,972 175,000 176,100 116,000 -
Total General Fund Revenues 8,629,454 9,172,879 9,151,050 9,415,850 9,345,800 2.1
33
Village of Northfield
2009-2010
Approved Budget
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34
Village of Northfield
2009-2010
Approved Budget
Administration and Finance
Function
This Department includes expenditures for the Board of Trustees, the Village Manager’s
Office, and the Finance Department. The Village Manager’s Office has primary
responsibility for overseeing the day-to-day operations of all Village Departments. The
Administration Department provides staff support and recommendations to the Village
Board and various Commissions. The Finance Department provides general financial
services and functions including: preparing the annual budget, water billing and
collection, payroll, accounting, treasury management, personnel, and IT.
Significant Goals & Objectives
Develop long-range financial plan (five years) relative to operating accounts.
Continue to work closely with the Traffic & Transportation Committee and Illinois
Department of Transportation on a plan for Willow Road, which respects the safety and
quality of life issues important to Northfield.
Continue efforts toward implementing the Village Center Design Study.
Improve communications and transparency of Village operations to the community.
Explore options to improve revenues.
Study Village pay and compensation plan.
Study sale of Village-owned condominiums.
Study enhanced adjudication system for zoning and traffic control violations.
35
Village of Northfield
2009-2010
Approved Budget
Administration and Finance Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 597,575 $ 504,430 $ 498,330 $ 498,420 $ 499,660
Benefits 155,457 143,902 178,310 174,600 213,970
Contractual 588,504 436,619 440,760 443,240 497,460
Commodities 42,080 37,684 41,200 35,300 38,400
Capital 8,088 1,220 2,000 1,200 2,000
Interfund Transfers 16,900 16,900 16,100 16,100 16,100
Total Expenditures $ 1,408,604 $ 1,140,756 $ 1,176,700 $ 1,168,860 $ 1,267,590
Staffing 2005-06 2006-07 2007-08 2008-09 2009-10
Village Manager 1 1 1 1 1
Assistant Village Manager* - - - - -
Executive Secretary 1 1 1 1 1
Administrative Secretary 1 1 1 1 1
Administrative Intern 1 1 1 1 -
Finance Director 1 1 1 1 1
Assistant Finance Director 1 1 1 1 1
Human Resource Coordinator 1 1 1 1 1
Accounting Assistant 1 1 1 1 1
Cashier/Receptionist (Part-Time) 2 2 1 1 -
*Position Held by Community Development Director. Position vacated in September 2006.
Performance Indicators
2004 2005 2006 2007 2008
Village Board Meetings 11 11
Committee of the Whole Mtgs 8 13
Traffic & Transportation Mtgs 1 5
Lakota/Willow Road Meetings 15 9
Ordinances Prepared 39 42 47 44 40
Resolutions Prepared 14 23 13 20 30
Accounts Payable Checks Issued 2,953 2,465
Payroll Checks Issued 3,753 3,620
Freedom of Info Act Requests 25 30 37 41 44
Vehicle Stickers Issued 4,098 4,170
Web Site Visits* 5,141 44,859
* Beginning September 15, 2007
36
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Administration and Finance
Salaries
01-01-501-5000 SALARIES - ADMINISTRATION 442,760 337,009 341,580 341,600 352,780 3.3
01-01-501-5005 SALARIES - OFFICE 124,743 137,133 136,110 136,820 141,180 3.7
01-01-501-5085 SALARIES - PART TIME 30,072 30,288 20,640 20,000 5,700 (72.4)
Total Salaries 597,575 504,430 498,330 498,420 499,660 0.3
Benefits
01-01-502-5100 INSURANCE 56,317 61,618 64,310 63,700 61,410 (4.5)
01-01-502-5105 FICA/MEDICARE 34,171 31,553 31,500 29,500 31,120 (1.2)
01-01-502-5110 IMRF 64,969 50,732 82,500 81,400 121,440 47.2
Total Benefits 155,457 143,902 178,310 174,600 213,970 20.0
Contractual
01-01-503-5200 LEGAL 142,767 134,908 145,000 150,000 160,000 10.3
01-01-503-5205 AUDIT 25,600 24,300 25,700 19,080 21,450 (16.5)
01-01-503-5207 CREDIT CARD/BANK FEES 39 415 400 775 770 92.5
01-01-503-5210 VILLAGE PROSECUTOR 3,000 6,000 7,500 6,500 7,000 (6.7)
01-01-503-5215 VILLAGE BOARD PROJECTS 21,892 25,804 19,900 19,500 79,300 298.5
01-01-503-5220 VILLAGE CODE UPDATES 7,964 2,727 2,500 7,700 6,500 160.0
01-01-503-5225 NEWSLETTERS 14,223 14,447 14,040 15,890 7,000 (50.1)
01-01-503-5230 CONDO MANAGEMENT 3,989 4,925 4,850 4,650 4,680 (3.5)
01-01-503-5231 CONDOMINIUM ASSESSMENTS 10,450 12,594 12,190 11,990 12,190 -
01-01-503-5232 CONDOMINIUM MAINTENANCE 5,784 616 4,000 4,500 4,000 -
01-01-503-5235 CONSULTANTS 2,400 1,500 13,000 12,000 6,000 (53.8)
01-01-503-5240 PROFESSIONAL SERVICES 7,652 7,575 8,000 6,610 7,600 (5.0)
01-01-503-5245 SCHOOLS & SEMINARS 2,390 4,541 5,900 5,500 3,000 (49.2)
01-01-503-5250 MEMBERSHIPS & DUES 8,192 8,531 8,410 8,600 8,940 6.3
01-01-503-5255 PERSONNEL ADMINISTRATION 7,997 7,734 7,600 7,000 4,750 (37.5)
01-01-503-5260 COMPUTER SOFTWARE 8,674 15,295 14,560 13,000 11,770 (19.2)
01-01-503-5265 COMPUTER MAINTENANCE 60,596 49,520 50,000 50,000 54,900 9.8
01-01-503-5270 COPIER MAINTENANCE 1,769 5,827 5,830 5,800 2,000 (65.7)
01-01-503-5275 TELEPHONE MAINTENANCE 1,840 3,588 3,950 3,600 4,000 1.3
01-01-503-5280 COMMUNITY PROJECTS 5,350 - - - - -
01-01-503-5290 TRAFFIC SIGNAL MAINTENANCE 4,635 17,068 14,500 14,800 15,420 6.3
01-01-503-5295 TELEPHONE 9,184 10,931 10,330 12,845 11,240 8.8
01-01-503-5300 HEAT/NATURAL GAS 26,101 40,113 33,200 36,000 33,200 -
01-01-503-5305 WATER 1,523 2,001 1,900 1,900 2,090 10.0
01-01-503-5310 ADVERTISING/LEGAL NOTICES 2,817 2,284 2,500 3,000 2,500 -
01-01-503-5315 RISK MANAGEMENT (IRMA) 19,307 33,375 25,000 22,000 25,000 -
01-01-503-5320 REFUSE & RECYLING 182,369 - - - 2,160 -
Total Contractual 588,504 436,619 440,760 443,240 497,460 12.9
Commodities
01-01-504-5600 GAS & OIL 3,837 4,550 3,500 4,200 4,200 20.0
01-01-504-5605 VEHICLE MAINTENANCE 1,866 479 1,500 1,000 1,500 -
01-01-504-5610 MEETING/SPECIAL EVENTS 3,578 4,886 3,500 2,000 3,000 (14.3)
01-01-504-5615 HOLIDAY DECORATIONS 4,387 811 5,000 5,000 4,000 (20.0)
01-01-504-5620 OFFICE SUPPLIES 11,151 12,515 12,000 10,500 12,000 -
01-01-504-5625 POSTAGE 8,876 8,281 10,000 7,500 8,000 (20.0)
01-01-504-5630 PUBLICATIONS 1,237 1,241 1,200 600 1,200 -
01-01-504-5799 SUNDRY 7,147 4,921 4,500 4,500 4,500 -
Total Commodities 42,080 37,684 41,200 35,300 38,400 (6.8)
Capital
01-01-505-5800 COMPUTER EQUPMENT 6,234 1,220 1,500 1,200 1,500 -
01-01-505-5805 FURNITURE 1,853 - 500 - 500 -
Total Capital 8,088 1,220 2,000 1,200 2,000 -
Transfers
01-01-506-5900 EQUIPMENT TRANSFER 11,900 11,900 11,900 11,900 11,900 -
01-01-506-5905 VEHICLE TRANSFER 5,000 5,000 4,200 4,200 4,200 -
Total Transfers 16,900 16,900 16,100 16,100 16,100 -
Total Administration and Finance 1,408,604 1,140,756 1,176,700 1,168,860 1,267,590 7.7
37
Village of Northfield
2009-2010
Approved Budget
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38
Village of Northfield
2009-2010
Approved Budget
Community Development/Building
Function
The Community Development and Building Department consists of a multi-discipline team
of professionals responsible for Northfield’s planning, code enforcement, engineering,
stormwater management, GIS, tree preservation, fire prevention, design review, signage,
health inspections and municipal facilities management. In addition to the review, issuance
and inspection of all construction plans for compliance with adopted life safety codes, the
Department administers the Zoning, Subdivision, Appurtenant Structures, Health, Signage
and Tree Preservation provisions of the Village Code. These regulations, combined with
the policies of the Vision Plan, are the tools the Department employs to ensure
development of the highest possible quality while promoting orderly and balanced patterns
of community growth. The Department also provides staff support for the Plan and Zoning
Commission, Architectural Commission, Zoning Board of Appeals, and the Electrical
Commission.
Significant Goals & Objectives
Work with the Illinois Department of Natural Resources (IDNR), Federal Emergency
Management Agency (FEMA), Cook County, and the Metropolitan Water Reclamation
District of Greater Chicago (MWRDGC) on the new regional storm water management
code.
Actively work on the Village Board’s Goals of:
Village small entry sign and beautification program
Exploring the jurisdictional transfer of key roadways
Completing the multi-jurisdictional bike trail study
Studying the sale of unused Village rights-of-way
Facilitate an expedited Fields PUD Amendment aimed at approval, construction and
occupancy of a third automobile dealership within the corporate limits.
Effect the demolition of the two existing vacant gas stations in the Village Center and work
cooperatively to realize the redevelopment of the proposed Edens Bank site.
Partner with the U.S. Census Bureau to achieve a full and comprehensive accounting of
the Village’s population in the 2010 decennial census to maximize Northfield’s federal and
state shared revenues based on resident count.
Attract successful restaurateurs/retail tenants to vacant spaces within existing
developments within the Village Center.
39
Village of Northfield
2009-2010
Approved Budget
Community Development/Building Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 579,217 $ 520,614 $ 545,260 $ 519,495 $ 514,910
Benefits 175,494 153,827 162,630 145,150 144,560
Contractual 84,991 93,451 119,150 142,460 139,890
Commodities 11,721 9,280 10,000 8,000 9,000
Capital 556 501 2,000 1,000 1,000
Interfund Transfers 14,900 14,900 21,100 21,100 21,100
Total Expenditures $ 866,878 $ 792,573 $ 860,140 $ 837,205 $ 830,460
Staffing 2005-06 2006-07 2007-08 2008-09 2009-10
Community Development Director* 1 1 1 1 1
Building Commissioner/Inspector 1 1 1 1 1
Administrative Secretary 1 1 1 1 1
Plumbing Inspector 1 1 1 1 1
Zoning Inspector 1 1 - - -
Planner (Part Time) 1 1 1 1 1
Engineer (Part Time) 1 1 1 1 1
Fire Marshal (Part Time) 1 1 1 1 1
Custodian 1 1 1 1 -
*Assistant Village Manager position held by Community Development Director until September 2006.
Performance Indicators
2004 2005 2006 2007 2008
Building Permits Issued 145 135 123 79 78
Construction Value ($000) 27,061 27,954 30,661 17,366 18,363
Plan & Zoning Commission Cases 1 2 11 11 15
Architectual Commission Cases 14 23 19 19 27
Zoning Board of Appeals Cases 14 13 8 6 10
New Single Family Housing Units 12 15 15 2 9
Tree Permits Issued 22 45 51 34 38
Grading Permits Issued 57 26 28 23 25
Building Inspections 198 210
Plumbing Inspections 317 329
Electric Inspections 332 347
Village Center Task Force Mtgs 8 4
40
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Community Development
Salaries
01-02-501-5020 SALARIES - BLDG MAINTENANCE 45,392 47,918 48,270 30,045 - (100.0)
01-02-501-5025 SALARIES - BUILDNG & ZONING 401,776 346,181 362,430 361,450 375,550 3.6
01-02-501-5085 SALARIES - PART TIME 130,825 125,259 133,060 126,000 137,860 3.6
01-02-501-5090 SALARIES - OVERTIME 1,223 1,255 1,500 2,000 1,500 -
Total Salaries 579,217 520,614 545,260 519,495 514,910 (5.6)
Benefits
01-02-502-5100 INSURANCE 68,310 66,100 70,130 56,750 50,120 (28.5)
01-02-502-5105 FICA/MEDICARE 42,206 37,312 39,500 37,100 36,780 (6.9)
01-02-502-5110 IMRF 64,977 50,415 53,000 51,300 57,660 8.8
Total Benefits 175,494 153,827 162,630 145,150 144,560 (11.1)
Contractual
01-02-503-5235 CONSULTANTS 7,179 5,053 8,220 4,500 6,000 (27.0)
01-02-503-5245 SCHOOLS & SEMINARS 6,537 1,804 5,290 3,000 4,000 (24.4)
01-02-503-5250 MEMBERSHIPS & DUES 2,158 1,659 1,800 1,500 1,680 (6.7)
01-02-503-5265 COMPUTER MAINTENANCE 202 566 500 500 500 -
01-02-503-5270 COPIER MAINTENANCE 1,084 201 1,200 1,060 1,200 -
01-02-503-5295 TELEPHONE 2,277 2,085 2,740 2,900 2,740 -
01-02-503-5315 RISK MANAGEMENT (IRMA) 6,250 14,985 17,500 15,000 17,500 -
01-02-503-5325 ENGINEERING SERVICES 15,380 20,453 28,760 40,000 24,000 (16.6)
01-02-503-5410 BUILDING MAINTENANCE 14,432 11,298 14,500 34,000 39,400 171.7
01-02-503-5485 TECHNICAL INSPECTIONS 15,511 18,889 24,200 18,000 24,000 (0.8)
01-02-503-5490 PO/LIBRARY MAINTENANCE 8,118 10,429 5,900 13,500 10,330 75.1
01-02-503-5495 VILLAGE HALL HVAC MAINT 5,860 6,030 8,540 8,500 8,540 -
Total Contractual 84,991 93,451 119,150 142,460 139,890 17.4
Commodities
01-02-504-5600 GAS & OIL 2,607 2,970 2,300 2,500 2,300 -
01-02-504-5605 VEHICLE MAINTENANCE 2,643 1,808 2,000 1,500 2,000 -
01-02-504-5620 OFFICE SUPPLIES 3,008 2,580 3,000 2,200 2,500 (16.7)
01-02-504-5655 UNIFORMS 2,128 1,477 1,500 1,000 1,200 (20.0)
01-02-504-5799 SUNDRY 1,335 445 1,200 800 1,000 (16.7)
Total Commodities 11,721 9,280 10,000 8,000 9,000 (10.0)
Capital
01-02-505-5815 SPECIALIZED EQUIPMENT 556 501 2,000 1,000 1,000 (50.0)
Transfers
01-02-506-5900 EQUIPMENT REPLACEMENT 10,900 10,900 10,900 10,900 10,900 -
01-02-506-5905 VEHICLE TRANSFER 4,000 4,000 10,200 10,200 10,200 -
Total Transfers 14,900 14,900 21,100 21,100 21,100 -
Total Community Development Expenditures 866,878 792,573 860,140 837,205 830,460 (3.5)
41
Village of Northfield
2009-2010
Approved Budget
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42
Village of Northfield
2009-2010
Approved Budget
Police
Function The Northfield Police Department is a full service law enforcement agency with continuous
responsibility for traffic and law enforcement, criminal investigations, parking enforcement,
crime prevention, public education and general services. The Department hosts and staffs
an Enhanced 911 Communications Center with computer aided dispatch (CAD) and
emergency medical dispatch service.
The Department also contributes to, and receives assistance from specialized regional
policing resources that allow member departments to pool their resources to provide the
best service possible for their communities, retain local control, and achieve cost savings
through sharing of specialized equipment. The Northfield Police department is a member
of the Northern Illinois Police Alarm System (NIPAS), which provides Emergency Service
Teams for hostage/barricade incidents, high-risk warrant service, major crime scene
searches, search and rescue missions, dignitary protection, and similar tactical incidents.
North Regional Major Crimes Task Force (NORTAF) is a group of thirteen communities
that investigate homicides, and non-parental kidnapping. NORTAF also includes a
Burglary Task Force which is activated once several of the communities begin
experiencing similar burglaries. A newly formed investigations unit under NORTAF is the
Major Crash Assistance Team (MCAT), which investigates fatal and serious auto
accidents. The Village is also a member of the North Regional Telecommunications
System (NORCOM), which provides a police radio system to its eleven member
communities. The Department is also a member of the Northeast Illinois Crime Lab.
The Police Department is currently accredited by the Commission on Accreditation for Law
enforcement agencies, Inc. (CALEA).
Significant Goals & Objectives
Advocate fair dealing with all persons; provide fair, prompt police service; deter crime and
arrest individuals; protect lives and property; promote traffic flow; provide the public with
effective first aide and emergency care through officer training; work with the community
to deter/solve crime by promoting the neighborhood watch program; the identification of
theft crime, and computer training for officers.
Provide high quality 9-1-1 emergency telephone service; dispatch calls for police, fire,
and medical assistance from 911 lines, administrative lines, walk-in traffic, and radio
requests for service; promote child safety through the Officer Friendly Program & School
Resource Officer, car seat installation, and baby Safe Haven; conduct Crime Prevention
Programs, including identity theft programs for seniors; continue to participate in the peer
jury program; maintaining a well-educated force; continue to monitor and adhere to
IRMA's safety guidelines; promoting officer safety; continue providing training on less-
lethal use of force technologies and deadly force options.
Continue to train for Homeland Security issues, making sure the Police Department is
National Incident Management System (NIMS) compliant; complete the Emergency
Services and Disaster Agency (ESDA) room, located in the Police Department for Village
Emergencies; continue to explore grant opportunities, intergovernmental initiatives, and
intergovernmental shared resource agreements.
Develop policies and training for High-Risk operations.
43
Village of Northfield
2009-2010
Approved Budget
Police Department Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 2,364,545 $ 2,467,692 $ 2,581,240 $ 2,561,970 $ 2,658,380
Benefits 1,025,636 1,093,848 1,228,990 1,210,280 1,382,880
Contractual 235,488 319,568 348,340 335,390 310,600
Commodities 135,848 131,882 120,300 132,500 107,750
Capital 8,659 9,926 8,500 6,250 8,500
Interfund Transfers 121,100 141,900 146,970 146,970 146,970
Total Expenditures $ 3,891,276 $ 4,164,816 $ 4,434,340 $ 4,393,360 $ 4,615,080
Staffing 2005-06 2006-07 2007-08 2008-09 2009-10
Police Chief 1 1 1 1 1
Deputy Police Chief 1 1 1 1 1
Seargent 4 4 4 4 4
Officers 15 15 14 14 14
Total Sworn Officers 21 21 20 20 20
Administrative Secretary 1 1 1 1 1
Public Service Officer 1 1 1 1 1
Communications Supervisor 1 1 1 1 1
Dispatchers 6 6 6 6 6
Part Time Records/Dispatch 2 2 2 2 2
Part Time Crossing Guards 2 1 1 1 -
Part Time Evidence Technician 1 1 1 1 -
Performance Indicators
2004 2005 2006 2007 2008
Calls for Service 10,347 9,888 10,585 10,369 11,269
Physical Arrests 272 207 253 220 209
Parking Citations 1,046 963 1,710 1,752 1,588
Traffic Stops 4,827 2,970 4,427 4,997 3,920
Traffic Citations 3,946 2,122 2,689 2,708 2,530
DUI Arrests 63 51 54 35 35
911 Calls 4,584 4,272 4,478 4,641 4,717
Compliance Citations 542 388 801 1,066 710
Incoming Admin Line Calls 23,574 24,917 26,910 28,124 27,714
Red Light Photo Enforcement:*
Citations 8,956
Citations Appealed 295
Hearings Conducted 16
Police Commission Board Mtgs 2 3
Police Pension Board Meetings 4 4
* Effective 4/16/08
44
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Police Department
Salaries
01-03-501-5030 SALARIES - UNIFORMED 1,500,637 1,608,018 1,652,200 1,635,000 1,716,240 3.9
01-03-501-5035 SALARIES - CIVILIAN 480,215 442,273 493,730 485,000 502,800 1.8
01-03-501-5040 SALARIES - HOLIDAY PAY 40,363 49,272 52,000 70,070 68,000 30.8
01-03-501-5045 SALARIES - OT TRAINING 20,212 2,330 20,000 7,500 15,000 (25.0)
01-03-501-5050 SALARIES - ACTING SHIFT CMDR 11,925 13,858 15,600 13,800 14,220 (8.8)
01-03-501-5054 SALARIES - PHOTO ENFORCEMENT - - 14,750 26,000 30,000 103.4
01-03-501-5055 SALARIES - COURT 13,638 11,918 17,000 23,700 17,000 -
01-03-501-5056 SALARIES - PUBLIC SAFETY 54,553 57,253 58,700 58,600 60,680 3.4
01-03-501-5057 SALARIES - CROSSING GUARDS 6,655 4,548 6,600 3,000 3,500 (47.0)
01-03-501-5060 SALARIES - SPECIAL DETAIL 17,885 47,727 40,500 25,300 30,000 (25.9)
01-03-501-5085 SALARIES - PART TIME 35,583 53,085 37,160 50,000 32,020 (13.8)
01-03-501-5090 SALARIES - OVERTIME 182,880 177,061 138,000 133,000 136,990 (0.7)
01-03-501-5091 SALARIES - OT DISPATCH - 348 35,000 31,000 31,930 (8.8)
Total Salaries 2,364,545 2,467,692 2,581,240 2,561,970 2,658,380 3.0
Benefits
01-03-502-5100 INSURANCE 307,833 320,339 375,850 349,680 332,540 (11.5)
01-03-502-5101 PSEBA INSURANCE 10,748 27,801 30,000 24,000 23,400 (22.0)
01-03-502-5105 FICA/MEDICARE 174,684 178,649 190,880 184,000 196,930 3.2
01-03-502-5110 IMRF 78,929 55,493 72,260 77,800 86,230 19.3
01-03-502-5120 POLICE PENSION 453,442 511,566 560,000 574,800 743,780 32.8
Total Benefits 1,025,636 1,093,848 1,228,990 1,210,280 1,382,880 12.5
Contractual
01-03-503-5235 CONSULTANTS 24,110 27,038 16,220 16,250 8,140 (49.8)
01-03-503-5245 SCHOOLS & SEMINARS 28,317 22,822 23,800 16,000 12,830 (46.1)
01-03-503-5250 MEMBERSHIPS & DUES 2,014 4,738 9,130 14,000 4,550 (50.2)
01-03-503-5260 COMPUTER SOFTWARE 14,056 14,809 14,400 13,750 13,700 (4.9)
01-03-503-5265 COMPUTER MAINTENANCE 1,500 2,265 500 500 500 -
01-03-503-5270 COPIER MAINTENANCE 2,165 6,403 5,830 5,000 1,690 (71.0)
01-03-503-5295 TELEPHONE 15,549 18,578 17,650 18,900 18,910 7.1
01-03-503-5310 ADVERTISING/LEGAL NOTICES - 2,793 1,000 1,750 1,000 -
01-03-503-5315 RISK MANAGEMENT (IRMA) 37,166 89,765 110,000 105,000 110,000 -
01-03-503-5330 HEALTH/FITNESS TRAINING 2,677 2,269 2,000 1,600 1,000 (50.0)
01-03-503-5345 COMMUNICATION EQUIP MAINT 9,834 31,614 24,960 24,000 21,560 (13.6)
01-03-503-5365 NORTHERN IL CRIME LAB 9,324 12,324 12,330 12,330 12,330 -
01-03-503-5370 NIPAS 5,058 4,669 4,600 4,650 4,600 -
01-03-503-5375 MAJOR CRIME TASK FORCE 2,700 3,600 4,600 4,000 4,600 -
01-03-503-5380 ACCREDITATION 11,403 9,103 8,730 5,700 5,500 (37.0)
01-03-503-5385 NORCOM 16,223 12,952 13,980 16,250 13,980 -
01-03-503-5390 POLICE TOWING 400 - 500 - 500 -
01-03-503-5395 INFORMATION SYSTEMS - TELETRAC 3,325 3,867 6,400 5,040 6,400 -
01-03-503-5400 INFORMATION SYSTEMS - MDTS 8,069 3,446 8,060 6,800 8,060 -
01-03-503-5405 SCALE MAINTENANCE 2,323 574 1,100 1,100 1,100 -
01-03-503-5410 BUILDING MAINTENANCE 4,648 4,364 4,600 3,100 4,600 -
01-03-503-5415 LIVESCAN MAINTENANCE 3,279 3,279 3,300 3,300 3,300 -
01-03-503-5420 PHOTO ENFORCEMENT EXPENSES - 1,044 17,650 16,500 17,650 -
01-03-503-5425 MEDICAL SUPPLIES 5,400 926 1,400 1,200 1,000 (28.6)
01-03-503-5430 E911 MAINTENANCE - 10,749 10,800 10,800 10,800 -
01-03-503-5435 POLICE COMMISSION 6,478 6,531 5,000 4,900 2,500 (50.0)
01-03-503-5440 INVESTIGATION EXPENSE 2,276 386 1,000 3,100 1,000 -
01-03-503-5441 E911/HVAC/UPS MAINTENANCE - 4,978 5,000 5,000 5,000 -
01-03-503-5442 E911 TELEPHONE 17,194 13,682 13,800 14,870 13,800 -
Total Contractual 235,488 319,568 348,340 335,390 310,600 (10.8)
45
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Commodities
01-03-504-5600 GAS & OIL 51,289 58,629 45,000 54,600 45,000 -
01-03-504-5605 VEHICLE MAINTENANCE 21,813 21,114 17,500 25,500 17,500 -
01-03-504-5620 OFFICE SUPPLIES 10,807 7,225 8,300 6,000 5,800 (30.1)
01-03-504-5625 POSTAGE 1,528 1,266 1,700 1,400 1,700 -
01-03-504-5655 UNIFORMS 20,993 16,303 13,000 12,000 13,000 -
01-03-504-5685 WEAPONS 8,958 6,040 9,000 9,000 7,000 (22.2)
01-03-504-5690 PHOTOGRAPHY 940 450 1,800 1,500 1,000 (44.4)
01-03-504-5695 JAIL EXPENSE 509 55 - - - -
01-03-504-5700 PUBLIC RELATIONS/DIVERSITY 6,696 7,060 9,500 6,000 4,750 (50.0)
01-03-504-5705 TRAINING MATERIALS 3,201 3,575 5,000 5,000 2,500 (50.0)
01-03-504-5710 FORMS & PRINTING 3,810 6,466 6,500 7,500 6,500 -
01-03-504-5799 SUNDRY 5,302 3,700 3,000 4,000 3,000 -
Total Commodities 135,848 131,882 120,300 132,500 107,750 (10.4)
Capital
01-03-505-5800 COMPUTER EQUIPMENT 490 749 1,000 750 1,000 -
01-03-505-5805 FURNITURE 1,000 855 1,000 - 1,000 -
01-03-505-5815 SPECIALIZED EQUIPMENT 6,565 7,206 5,500 4,500 5,500 -
01-03-505-5830 DUI EQUIPMENT 605 1,116 1,000 1,000 1,000 -
Total Capital 8,659 9,926 8,500 6,250 8,500 -
Transfers
01-03-506-5900 EQUIPMENT REPLACEMENT 75,700 114,000 114,000 114,000 114,000 -
01-03-506-5905 VEHICLE TRANSFER 45,400 27,900 32,970 32,970 32,970 -
Total Transfers 121,100 141,900 146,970 146,970 146,970 -
Total Police Department Expenditures 3,891,276 4,164,816 4,434,340 4,393,360 4,615,080 4.1
46
Village of Northfield
2009-2010
Approved Budget
Fire-Rescue
Function
The Northfield Fire-Rescue Department provides emergency fire, rescue, and paramedic
services. The Department functions as the first-line response to a variety of situations
including fires, accidents, medical emergencies, hazardous material incidents, technical
and below ground rescue, underwater rescue and recovery, and acts of terrorism. The
Department is also actively involved with the education of the public in matters of life
safety and property conservation and accident prevention.
Significant Goals & Objectives
Maintain a highly trained paid-per-shift department; continue to evaluate the fire staffing
program in order to provide the appropriate level of customer service; provide job
enhancements to recruit paid-per-shift personnel; protect life and property from fire;
continue to provide high caliber education programs; reduce number and severity of fires
through educational programs.
Continue to work to train additional paramedics in the department.
Continue to explore/implement increased shared resources with neighboring communities
to maintain/enhance service delivery; Continue to improve Fire-Rescue dispatching
through a cooperative effort with the Police Department; enhance the fire prevention and
education effort for the Village, through schools and local businesses.
47
Village of Northfield
2009-2010
Approved Budget
Fire Department Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 1,039,608 $ 1,068,852 $ 1,096,700 $ 1,133,600 $ 1,166,540
Benefits 195,972 205,837 232,070 223,810 255,040
Contractual 45,325 55,791 79,670 64,970 69,900
Commodities 59,627 52,908 55,800 54,840 45,100
Capital 21,898 17,978 21,000 14,100 10,300
Interfund Transfers 106,400 117,000 102,400 102,400 102,400
Total Expenditures $ 1,468,830 $ 1,518,366 $ 1,587,640 $ 1,593,720 $ 1,649,280
Staffing There are no full time employees in the Fire-Rescue Department. The following
roster includes both part time employees and joint Public Works/Fire-Rescue
employees.
2005 2006 2007 2008 2009
Rostered Members
Fire Chief* 1 1 1 1 1
Assistant Chief** 1 1 1 1 1
Captains 4 4 4 4 5
Lieutenants 7 6 5 4 8
Fire-Medics 8 13 14 15 13
Paramedics 1 1 1 1 3
Firefighter-EMT 6 7 6 6 4
Firefighters 16 9 11 10 7
Probationary 16 12 9 9 10
Leave of Absence 2 4 3 2 1
* Also Public Works Director
** Also Public Works Equipment Operator
Staffing Per Shift
Officer 1
Apparatus Engineer 1
Firefighter 2
Paramedic 2
Shift Positions Staffed Shifts Hours
Weekday 4,548 36,384
Weekend 1,860 14,880
Holiday 144 1,152
Total 6,552 52,416
Performance Indicators
2004 2005 2006 2007 2008
Calls for Service
Fire 823 1,038 962 1,093 831
EMS 567 631 619 577 485
Total 1,390 1,669 1,581 1,670 1,316
48
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Fire Department Expenditures
Salaries
01-04-501-5000 SALARIES - ADMINISTRATION 103,839 106,656 111,310 111,250 115,450 3.7
01-04-501-5015 SALARIES - MECHANICS 45,278 44,478 47,130 45,950 48,320 2.5
01-04-501-5016 SALARIES - TRAINING 11,529 11,574 12,000 11,600 12,000 -
01-04-501-5065 SALARIES - FIRE SHIFT 492,342 502,843 510,000 531,000 548,790 7.6
01-04-501-5070 SALARIES - EMS SHIFTS 280,305 303,888 302,000 320,000 330,720 9.5
01-04-501-5075 SALARIES - PW STIPEND 98,629 88,487 106,260 106,900 103,260 (2.8)
01-04-501-5080 SALARIES - EMERGENCY CALLBACK 6,919 9,727 7,500 6,400 7,500 -
01-04-501-5090 SALARIES - OVERTIME 768 1,199 500 500 500 -
Total Salaries 1,039,608 1,068,852 1,096,700 1,133,600 1,166,540 6.4
Benefits
01-04-502-5100 INSURANCE 31,674 39,733 43,050 43,650 37,690 (12.5)
01-04-502-5105 FICA/MEDICARE 75,077 77,726 80,430 78,660 85,050 5.7
01-04-502-5110 IMRF 89,221 88,379 108,590 101,500 132,300 21.8
Total Benefits 195,972 205,837 232,070 223,810 255,040 9.9
Contractual
01-04-503-5240 PROFESSIONAL SERVICES 100 3,225 300 300 - (100.0)
01-04-503-5245 SCHOOLS & SEMINARS 5,782 9,468 6,500 8,015 6,000 (7.7)
01-04-503-5250 MEMBERSHIPS & DUES 7,943 9,465 10,000 10,000 9,500 (5.0)
01-04-503-5260 COMPUTER SOFTWARE 845 - 500 850 - (100.0)
01-04-503-5265 COMPUTER MAINTENANCE - 100 500 200 - (100.0)
01-04-503-5270 COPIER MAINTENANCE 1,265 606 1,000 905 1,000 -
01-04-503-5295 TELEPHONE 7,984 5,635 6,620 7,700 6,900 4.2
01-04-503-5315 RISK MANAGEMENT (IRMA) 10,322 26,216 39,000 36,000 39,000 -
01-04-503-5330 HEALTH/FITNESS TRAINING 10,370 180 14,000 1,000 7,000 (50.0)
01-04-503-5345 COMMUNICATION EQUIP MAINT 713 896 1,000 - 500 (50.0)
01-04-503-5445 LAUNDRY - - 250 - - (100.0)
Total Contractual 45,325 55,791 79,670 64,970 69,900 (12.3)
Commodities
01-04-504-5600 GAS & OIL 8,121 10,291 7,500 10,500 7,500 -
01-04-504-5605 VEHICLE MAINTENANCE 27,207 20,999 22,000 25,000 20,000 (9.1)
01-04-504-5620 OFFICE SUPPLIES 3,355 4,352 5,000 3,500 2,000 (60.0)
01-04-504-5625 POSTAGE 704 687 800 600 800 -
01-04-504-5655 UNIFORMS 2,262 3,481 4,000 3,500 4,000 -
01-04-504-5700 PUBLIC RELATIONS/DIVERSITY 275 - 500 - - (100.0)
01-04-504-5705 TRAINING MATERIAL 863 689 1,500 500 1,000 (33.3)
01-04-504-5715 PARAMEDIC SUPPLIES 7,666 3,030 4,500 4,500 3,000 (33.3)
01-04-504-5720 OXYGEN/INHALATOR PARTS 462 528 1,000 650 1,000 -
01-04-504-5725 REPAIRS-SMALL EQUIPMENT 574 149 500 590 500 -
01-04-504-5730 FIRE PROTECTION MATERIALS 1,817 1,733 2,500 500 2,000 (20.0)
01-04-504-5735 BREATHING EQUIPMENT 3,030 3,153 3,500 2,500 2,300 (34.3)
01-04-504-5799 SUNDRY 3,290 3,815 2,500 2,500 1,000 (60.0)
Total Commodities 59,627 52,908 55,800 54,840 45,100 (19.2)
Capital
01-04-505-5800 COMPUTER EQUIPMENT 2,005 605 1,000 100 500 (50.0)
01-04-505-5810 COMMUNICATION EQUIPMENT 2,357 554 2,000 2,000 800 (60.0)
01-04-505-5815 SPECIALIZED EQUIPMENT 10,237 9,826 10,000 7,000 5,000 (50.0)
01-04-505-5835 FIRE PROTECTION GEAR 7,298 6,993 8,000 5,000 4,000 (50.0)
Total Capital 21,898 17,978 21,000 14,100 10,300 (51.0)
Transfers
01-04-506-5900 EQUIPMENT REPLACEMENT 104,400 115,000 95,200 95,200 95,200 -
01-04-506-5905 VEHICLE TRANSFER 2,000 2,000 7,200 7,200 7,200 -
Total Transfers 106,400 117,000 102,400 102,400 102,400 -
Total Fire Department Expenditures 1,468,830 1,518,366 1,587,640 1,593,720 1,649,280 3.9
49
Village of Northfield
2009-2010
Approved Budget
This Page Intentially Left Blank
50
Village of Northfield
2009-2010
Approved Budget
Public Works
Function
To provide a high level of service, by maintaining and improving the physical
infrastructure of the Village of Northfield. This infrastructure is comprised of the streets,
sidewalks, bridges, storm sewers, signage, capital equipment, vehicles, and general
Village property landscaping.
Significant Goals & Objectives
Provide efficient responses to requests for service by our residents and other Village
Departments; assure that residents have safe and unobstructed travel on Village streets,
especially during inclement weather; enrich/enhance the aesthetic appearance and
environmental quality of the Village; ensure unbiased treatment of everyone; enhance
productivity and efficiency utilizing current technology; maintain and improve the
employee safety program; maintain all vehicles/equipment to ensure good working
condition.
51
Village of Northfield
2009-2010
Approved Budget
Public Works Department Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 487,012 $ 496,084 $ 511,150 $ 536,500 $ 507,570
Benefits 170,427 162,866 162,560 174,030 161,900
Contractual 111,277 132,849 134,370 121,850 126,100
Commodities 97,951 127,547 89,200 169,565 114,500
Capital 35,917 46,004 29,500 28,010 16,000
Interfund Transfers 35,400 50,000 51,000 51,000 51,000
Total Expenditures $ 937,984 $ 1,015,349 $ 977,780 $ 1,080,955 $ 977,070
Staffing 2005-06 2006-07 2007-08 2008-09 2009-10
Public Works Director* 1 1 1 1 1
Assistant Public Works Director 1 1 1 1 1
Administrative Assistant** 1 1 1 1 1
Administrative Secretary 1 1 1 1 1
Public Works Supervisor 2 2 2 2 2
Head Mechanic/Fleet Manager 1 1 1 1 1
Mechanic 1 1 1 1 1
Equipment Operator** 4 4 4 5 4
Laborer 2 2 2 1 1
Part Time 6 6 4 3 5
*Also Fire Chief
** 1/2 time deputy Fire Chief
Performance Indicators 2004 2005 2006 2007 2008
Miles of Streets
Dedicated Village Streets 14.19 14.19 14.19 14.19 14.19
State Roads 11.45 11.45 11.45 11.45 11.45
County Roads 7.67 7.67 7.67 7.67 7.67
Private Roads 8.75 8.75 8.75 8.75 8.75
Total 42.06 42.06 42.06 42.06 42.06
Sidewalks (Lineal Feet) 18.55 18.55 18.55 19.59 19.76
Sidewalk Replaced (Sq Ft) 3,925 5,943 4,527 3,225 3,325
Street Lights 88 88 88 88 88
Miles Streets Plowed 1,556 1,935 838 1,583 3,430
Miles Streets Salted 893 1,765 530 902 1,757
52
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Public Works Expenditures
Salaries
01-05-501-5010 SALARIES - MAINTENANCE 349,116 379,945 395,640 408,000 362,910 (8.3)
01-05-501-5015 SALARIES - MECHANICS 61,181 59,304 62,840 61,300 64,410 2.5
01-05-501-5085 SALARIES - PART TIME 50,425 30,376 27,670 31,700 55,250 99.7
01-05-501-5090 SALARIES - OVERTIME 26,290 26,459 25,000 35,500 25,000 -
Total Salaries 487,012 496,084 511,150 536,500 507,570 (0.7)
Benefits
01-05-502-5100 INSURANCE 66,528 71,356 76,160 75,300 66,640 (12.5)
01-05-502-5105 FICA/MEDICARE 39,560 37,085 34,200 37,730 34,710 1.5
01-05-502-5110 IMRF 62,361 54,425 52,200 61,000 60,550 16.0
01-05-502-5130 UNEMPLOYEMNT COMPENSATION 1,978 - - - - -
Total Benefits 170,427 162,866 162,560 174,030 161,900 (0.4)
Contractual
01-05-503-5240 PROFESSIONAL SERVICES - 553 1,000 500 - (100.0)
01-05-503-5245 SCHOOLS & SEMINARS 1,804 614 1,500 1,500 1,000 (33.3)
01-05-503-5250 MEMBERSHIPS & DUES 1,856 1,931 1,800 1,850 1,000 (44.4)
01-05-503-5265 COMPUTER MAINTENANCE 388 625 500 200 500 -
01-05-503-5270 COPIER MAINTENANCE 1,265 1,662 1,250 1,250 1,250 -
01-05-503-5295 TELEPHONE 10,209 11,191 11,620 11,850 12,150 4.6
01-05-503-5300 HEAT/NATURAL GAS 2,198 5,130 6,000 3,000 6,000 -
01-05-503-5305 WATER 1,447 2,557 2,400 1,850 2,400 -
01-05-503-5315 RISK MANAGEMENT (IRMA) 6,326 16,243 26,000 20,000 26,000 -
01-05-503-5325 ENGINEERING SERVICES (494) 1,996 2,000 1,000 1,500 (25.0)
01-05-503-5330 HEALTH FITNESS TESTING 1,024 2,713 1,300 3,000 1,300 -
01-05-503-5335 TREE TRIMMING 4,250 5,748 5,000 3,500 4,500 (10.0)
01-05-503-5336 TREE REMOVAL 9,898 7,918 10,000 13,500 9,500 (5.0)
01-05-503-5340 TREE DISEASE CONTROL 975 1,943 2,500 2,800 2,000 (20.0)
01-05-503-5345 COMMUNICATION EQUIP MAINT 105 1,154 1,000 50 500 (50.0)
01-05-503-5350 STORM SEW ER MAINTENANCE 3,510 1,137 1,500 1,000 1,500 -
01-05-503-5355 STREET LIGHTING 34,469 33,844 32,000 32,000 32,000 -
01-05-503-5360 DUMPING FEES 4,575 3,421 3,000 2,000 3,000 -
01-05-503-5410 BUILDING MAINTENANCE 27,239 32,470 24,000 21,000 20,000 (16.7)
01-05-503-5425 MEDICAL SUPPLIES 232 - - - - -
Total Contractual 111,277 132,849 134,370 121,850 126,100 (6.2)
Commodities
01-05-504-5600 GAS & OIL 12,810 16,727 13,000 17,000 13,000 -
01-05-504-5605 VEHICLE MAINTENANCE 24,828 27,915 17,500 26,000 17,500 -
01-05-504-5620 OFFICE SUPPLIES 2,970 4,981 3,000 3,000 2,000 (33.3)
01-05-504-5640 JANITORIAL SUPPLIES 4,856 6,127 5,000 7,000 2,500 (50.0)
01-05-504-5645 TOOLS 2,705 3,428 2,500 2,700 2,000 (20.0)
01-05-504-5650 MECHANICS TOOLS 1,318 994 1,000 965 500 (50.0)
01-05-504-5655 UNIFORMS 6,247 8,765 6,200 6,200 5,000 (19.4)
01-05-504-5660 PAVEMENT MARKINGS 252 7,243 8,000 6,200 5,000 (37.5)
01-05-504-5665 SNOW & ICE REMOVAL 21,124 30,401 15,000 70,000 50,000 233.3
01-05-504-5670 STREET SIGNS 4,367 2,312 4,500 9,000 4,500 -
01-05-504-5675 STREET REPAIRS 1,910 7,091 2,500 11,000 2,500 -
01-05-504-5680 PARKWAY MAINTENANCE 9,493 8,078 8,000 8,000 7,500 (6.3)
01-05-504-5799 SUNDRY 5,071 3,485 3,000 2,500 2,500 (16.7)
Total Commodities 97,951 127,547 89,200 169,565 114,500 28.4
53
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Capital
01-05-505-5800 COMPUTER EQUIPMENT 1,068 682 750 600 500 (33.3)
01-05-505-5805 FURNITURE - 709 750 700 - (100.0)
01-05-505-5810 COMMUNICATION EQUIPMENT 1,078 - 1,000 - 500 (50.0)
01-05-505-5815 SPECIALIZED EQUIPMENT 8,230 7,262 7,000 6,500 5,000 (28.6)
01-05-505-5820 SHARED TREE PROGRAM 8,995 22,479 5,000 5,510 - (100.0)
01-05-505-5825 SIDEW ALK REPAIRS 16,546 14,872 15,000 14,700 10,000 (33.3)
Total Capital 35,917 46,004 29,500 28,010 16,000 (45.8)
Interfund Transfers
01-05-506-5900 EQUIPMENT REPLACEMENT 33,400 48,000 48,000 48,000 48,000 -
01-05-506-5905 VEHICLE TRANSFER 2,000 2,000 3,000 3,000 3,000 -
Total Interfund Transfers 35,400 50,000 51,000 51,000 51,000 -
Total Public Works Expenditures 937,984 1,015,349 977,780 1,080,955 977,070 (0.1)
54
Village of Northfield
2009-2010
Approved Budget
Emergency Management
Function
This department was created in August 2007 to account for costs associated with a storm
that devastated the Village in anticipation of receiving federal disaster funding. A second
storm occurred in September 2008 and this account was again utilized to track the
associated expenditures.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Emergency Management Expenditures
Salaries
01-09-501-5091 ADMINISTRATION SALARIES - 120 - - - -
01-09-501-5092 BUILDING C/D SALARIES - 423 - - - -
01-09-501-5093 POLICE SALARIES - 5,536 - 5,042 - -
01-09-501-5094 FIRE SALARIES - 766 - 1,896 - -
01-09-501-5095 PUBLIC W ORKS SALARIES - 12,658 - 9,070 - -
Total Salaries - 19,503 - 16,008 - -
Benefits
01-09-502-5100 INSURANCE 576
01-09-502-5105 FICA/MEDICARE - 1,447 - 1,179 - -
01-09-502-5110 IMRF - 1,732 - 1,591 - -
Total Benefits - 3,755 - 2,770 - -
Contractual
01-09-503-5240 PROFESSIONAL SERVICES - 1,098 - - - -
01-09-503-5320 DEBRIS - 74,159 - - - -
01-09-503-5336 TREE REMOVAL - 8,500 - - - -
Total Contractual - 83,757 - - - -
Commodities
01-09-504-5600 GAS & OIL - 3,528 - - - -
01-09-504-5645 TOOLS - 360 - 181 - -
01-09-504-5675 STREET REPAIRS - - - 10,112 - -
01-09-504-5799 SUNDRY - 969 - 3,553 - -
Total Commodities - 4,856 - 13,846 -
Total Emergency Management Expenditures* - 111,871 - 32,624 - -
55
Village of Northfield
2009-2010
Approved Budget
General Fund Summary
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Revenues
Property Taxes 3,041,732 3,161,371 3,284,810 3,345,000 3,505,750 6.7
Intergovernmental Revenues 2,379,862 2,561,423 2,447,590 2,247,950 1,946,200 (20.5)
Utility Taxes 1,361,332 1,441,673 1,411,000 1,429,000 1,410,000 (0.1)
Other Taxes 299,232 303,318 302,700 316,000 307,920 1.7
Charges for Services 330,755 386,198 385,120 383,950 413,950 7.5
Licenses and Permits 778,748 764,779 792,580 780,600 748,080 (5.6)
Fines and Forfietures 109,803 115,995 257,500 602,650 678,500 163.5
Other Revenues 106,374 218,149 94,750 134,600 219,400 131.6
Operating Transfer In - - - - 121,000 -
Interest Income 221,615 219,972 175,000 176,100 116,000 (33.7)
Total Revenues 8,629,454 9,172,879 9,151,050 9,415,850 9,345,800 2.1
Expenditures
Administration and Finance 1,408,604 1,140,756 1,176,700 1,168,860 1,267,590 7.7
Community Development 866,878 792,573 860,140 837,205 830,460 (3.5)
Police Department 3,891,276 4,164,816 4,434,340 4,393,360 4,615,080 4.1
Fire Department 1,468,830 1,518,366 1,587,640 1,593,720 1,649,280 3.9
Public W orks Department 937,984 1,015,349 977,780 1,080,955 977,070 (0.1)
Emergency Management - 111,871 - 32,624 - -
Transfer to Establish Foreign Fire Ins Fund 55,075 - - - - -
Total Expenditures 8,628,647 8,743,731 9,036,600 9,106,724 9,339,480 3.4
Income Over (Under) Expenditures 807 429,148 114,450 309,126 6,320
Beginning Balance May 1 4,158,793 4,062,942 4,622,813 4,565,143 4,874,269
Ending Balance April 30 4,159,600 4,492,090 4,737,263 4,874,269 4,880,589
56
Village of Northfield
2009-2010
Approved Budget
Water Fund
Function
The Water Fund accounts for the revenue and expense associated with providing potable
water to Village residents. The Village utilizes a pump station, 1,000,000 gallon reservoir,
and an extensive system of transmission and distribution lines to provide drinking water
and water for use in firefighting and irrigation. The Public Works Department maintains
the water infrastructure within the Village of Northfield; monitors and maintains records on
the use of water; and, responds to loss of service, low water pressure, and water usage
questions.
The Village receives its water from the Village of Winnetka and maintains connections
with the Villages of Glencoe and Glenview in the event of an emergency.
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 328,310 $ 319,744 $ 317,460 $ 323,400 $ 355,170
Benefits 99,966 100,002 105,420 108,060 116,060
Contractual 563,583 625,818 654,990 669,950 690,300
Commodities 62,026 98,231 77,840 75,175 77,840
Capital - - 565,500 20,000 900,000
Interfund Transfers 21,600 27,000 27,000 27,000 27,000
Debt Service - 80,751 253,430 253,430 253,950
Depreciation 161,150 166,976 200,500 164,500 207,700
Total Expenditures $ 1,236,635 $ 1,418,522 $ 2,202,140 $ 1,641,515 $ 2,628,020
Performance Indicators
2004 2005 2006 2007 2008
Service Connections - 1,985 1,988
Miles of Water Mains - 44.75 43.65
Fire Hydrants 551 554 555 555
Water Main Breaks 20 12 38 25
Water Samples 104 99 86 120
JULIE Locates 1,286 1,277 1,403 1,381
Water Rate/100 Cubic Ft $ 3.23 $ 3.23 $ 3.23 $ 3.23 $ 3.90
57
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Water Fund Revenues
Charges for Services
02-00-424-4145 WATER SALES 1,235,983 1,307,141 1,290,000 1,146,000 1,398,260 8.4
02-00-424-4146 LATE PAYMENT PENALTY 8,341 11,811 12,000 11,200 12,000 -
02-00-424-4147 WATER SALES-DEBT SERVICE - 79,456 267,000 265,000 270,500 1.3
02-00-424-4149 SERVICE CHARGE 54 2,155 1,000 2,400 2,400 140.0
Total Charges for Services 1,244,378 1,400,563 1,570,000 1,424,600 1,683,160 7.2
Licenses & Permits
02-00-425-4159 CONNECTION FEES 53,011 33,226 20,000 - - (100.0)
02-00-425-4160 METERS 11,760 5,930 5,000 8,000 5,000 -
Total Licenses & Permits 64,771 39,156 25,000 8,000 5,000 (80.0)
Other Revenues
02-00-428-4190 IRMA REIMBURSEMENT (70) - 2,000 2,000 2,000 -
02-00-428-4199 MISC 210 11,262 1,000 3,600 - -
Total Other Revenues 140 11,262 3,000 5,600 2,000 (33.3)
02-00-430-4300 INTEREST INCOME 42,447 45,056 36,000 29,800 31,400 (12.8)
Total Water Fund Revenues 1,351,736 1,496,037 1,634,000 1,468,000 1,721,560 5.4
Water Fund Expenditures
Salaries
02-00-501-5000 SALARIES - ADMINISTRATION 63,166 56,093 57,510 57,500 59,090 2.7
02-00-501-5005 SALARIES - OFFICE 57,860 62,173 60,420 60,900 62,870 4.1
02-00-501-5010 SALARIES - MAINTENANCE 149,628 147,695 149,960 155,000 168,650 12.5
02-00-501-5015 SALARIES - MECHANICS 22,943 22,239 23,570 23,000 24,160 2.5
02-00-501-5085 SALARIES - PART TIME 22,059 17,506 16,000 14,000 30,000 87.5
02-00-501-5090 SALARIES - OVERTIME 12,655 14,038 10,000 13,000 10,400 4.0
Total Salaries 328,310 319,744 317,460 323,400 355,170 11.9
Fringe Benefits
02-00-502-5100 INSURANCE 39,490 42,987 48,950 46,660 51,460 5.1
02-00-502-5105 FICA/MEDICARE 22,902 22,687 21,370 21,500 23,370 9.4
02-00-502-5110 IMRF 36,916 34,328 35,100 39,900 41,230 17.5
02-00-502-5130 UNEMPLOYMENT 659 - - - - -
Total Fringe Benefits 99,966 100,002 105,420 108,060 116,060 10.1
58
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Contractual
02-00-503-5205 AUDIT - 2,800 3,500 3,500 2,800 (20.0)
02-00-503-5207 CREDIT CARD/BANK FEES 78 738 800 1,720 1,800 125.0
02-00-503-5208 INTERNET INQUIRY/E-BILLING - 9 500 500 500 -
02-00-503-5245 SCHOOLS & SEMINARS - - 1,500 500 1,500 -
02-00-503-5250 MEMBERSHIPS & DUES 140 140 200 200 200 -
02-00-503-5260 COMPUTER SOFTWARE 1,200 5,518 9,860 9,600 11,730 19.0
02-00-503-5265 COMPUTER MAINTENANCE 5,400 6,284 6,300 6,250 6,600 4.8
02-00-503-5315 RISK MANAGEMENT (IRMA) 3,997 9,782 18,500 20,000 28,500 54.1
02-00-503-5325 ENGINEERING SERVICES - 3,358 1,000 500 1,000 -
02-00-503-5450 WATER SAMPLING 240 180 500 750 500 -
02-00-503-5455 LEAK DETECTION & REPAIRS - 7,075 5,000 5,000 5,000 -
02-00-503-5460 SUNSET RIDGE CC IMPROVEMENTS 21,429 21,429 21,430 21,430 21,430 -
02-00-503-5464 BAD DEBT EXPENSE - - - 1,500 1,500 -
02-00-503-5465 WATER PURCHASE - WINNETKA 531,100 568,505 585,900 595,000 554,900 (5.3)
02-00-503-5466 WATER PURCHASE - GLENCOE - - - 3,500 52,340 -
Total Contractual 563,583 625,818 654,990 669,950 690,300 5.4
Commodities
02-00-504-5600 GAS & OIL 3,286 4,121 3,000 4,400 4,000 33.3
02-00-504-5605 VEHICLE MAINTENANCE 2,534 5,557 5,000 2,900 5,000 -
02-00-504-5620 OFFICE SUPPLIES 1,202 2,412 1,000 875 1,000 -
02-00-504-5625 POSTAGE 720 2,632 2,840 2,500 2,840 -
02-00-504-5740 WATER MAIN PARTS 23,878 28,318 20,000 21,000 20,000 -
02-00-504-5745 FIRE HYDRANT PARTS 1,226 3,282 3,000 2,000 3,000 -
02-00-504-5750 WATER METER PARTS 1,290 6,678 2,000 1,000 1,000 (50.0)
02-00-504-5755 RESERVOIR 18,062 25,635 20,000 20,000 20,000 -
02-00-504-5760 WATER METER REPLACEMENTS 9,723 18,615 20,000 19,000 20,000 -
02-00-504-5799 SUNDRY 107 981 1,000 1,500 1,000 -
Total Commodities 62,026 98,231 77,840 75,175 77,840 -
Capital
02-00-505-5880 WATER MAIN REPLACEMENT - - 565,500 20,000 900,000 -
02-00-505-5885 RESERVOIR/PUMP STATION EQUIP - - - - - -
Total Capital - - 565,500 20,000 900,000 59.2
Interfund Transfers
02-00-506-5900 EQUIPMENT REPLACEMENT 21,600 27,000 27,000 27,000 27,000 -
Bond & Interest Expense
02-00-507-5920 PRINCIPAL PAYMENTS - - 115,000 115,000 120,000 4.3
02-00-507-5925 INTEREST PAYMENTS - 80,751 138,430 138,430 133,950 (3.2)
Total Bond & Interest Expense - 80,751 253,430 253,430 253,950 0.2
Depreciation
02-00-508-5950 DEPRECIATION 161,150 166,976 200,500 164,500 207,700 -
Total Water Fund Expenditures 1,236,635 1,418,522 2,202,140 1,641,515 2,628,020 19.3
Water Fund Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Beginning Balance May 1 581,811 721,768 1,391,704 1,201,368 1,192,353
Income Over (Under) Expenditures 115,101 77,516 (568,140) (173,515) (906,460)
Add: Depreciation 161,150 166,976 200,500 164,500 207,700
Ending Balance April 30 858,062 966,260 1,024,064 1,192,353 493,593
59
Village of Northfield
2009-2010
Approved Budget
This Page Intentially Left Blank
60
Village of Northfield
2009-2010
Approved Budget
Sanitary Sewer Fund
Function
The Sanitary Sewer Fund accounts for the revenue and expense associated with
providing sanitary sewer services to Village residents. The Public works Department
maintains the sanitary sewer system including the care and upkeep of three lift stations,
scheduled cleaning of manholes, and scheduled cleaning of sewer lines in accordance
with regulations established by the Water Reclamation District of Greater Chicago
(WRDGC) and the Illinois Environmental Protection Agency (IEPA). Typical services to
residents include responding to inquiries regarding odors and sewer blockages.
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Salaries $ 327,967 $ 321,032 $ 314,360 $ 315,950 $ 267,440
Benefits 99,265 99,950 104,920 108,600 96,460
Contractual 22,393 40,722 47,230 48,600 47,330
Commodities 6,215 12,927 9,850 8,040 10,850
Capital - 79,212 290,000 269,775 75,000
Interfund Transfers 21,200 26,000 26,000 26,000 26,000
Depreciation 124,143 130,260 137,300 137,100 146,000
Total Expenditures $ 601,183 $ 710,104 $ 929,660 $ 914,065 $ 669,080
Performance Indicators
2004 2005 2006 2007 2008
Service Connections - 2,016 $ 2,019
Miles of Sanitary Sewer 31.93 32.23 32.23 32.23 32.23
Manholes 807 817 817 817 818
Lift Stations 3 3 3 3 3
Feet Sewers Cleaned 15,000 28,208 36,700 71,500 25,400
Feet Sewers Root Cut 1,000 1,000 2,100 1,685 1,200
Feet Sewers Root Treatment 4,280 3,687 4,200 3,329 3,431
Feet Sewers Televised 4,118 23,208 1,221 68,500 15,400
Sewer Rate per 100 Cubic Feet $ 1.25 $ 1.25 $ 1.25 $ 1.25 $ 1.25
61
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Sanitary Sewer Fund Revenues
Charges for Services
03-00-424-4145 SEWER SALES 499,221 527,293 509,330 467,000 571,680 12.2
03-00-424-4146 LATE PAYMENT PENALTY 4,206 4,697 4,500 3,600 4,000 (11.1)
Total Charges of Services 503,427 531,990 513,830 470,600 575,680 12.0
Licenses & Permits
03-00-425-4161 SEWER PERMITS 2,310 670 1,000 2,000 1,000 -
Other Revenues
03-00-428-4199 MISC - - - 100 - -
Total Other Revenues - - - 100 - -
03-00-430-4300 INTEREST INCOME 25,772 20,485 13,200 4,800 1,200 (90.9)
Total Sanitary Sewer Fund Revenues 531,509 553,145 528,030 477,500 577,880 9.4
Sanitary Sewer Fund Expenditures
Salaries
03-00-501-5000 SALARIES - ADMINISTRATION 63,165 56,093 57,210 57,400 59,320 3.7
03-00-501-5005 SALARIES - OFFICE 57,860 62,172 60,020 60,900 62,610 4.3
03-00-501-5010 SALARIES - MAINTENANCE 154,836 150,317 150,060 156,400 102,210 (31.9)
03-00-501-5015 SALARIES - MECHANICS 18,588 20,088 23,570 23,000 24,210 2.7
03-00-501-5085 SALARIES - PART TIME 22,058 17,506 16,000 14,450 11,590 (27.6)
03-00-501-5090 SALARIES - OVERTIME 11,460 14,856 7,500 3,800 7,500 -
Total Salaries 327,967 321,032 314,360 315,950 267,440 (14.9)
Fringe Benefits
03-00-502-5100 INSURANCE 39,384 42,727 48,950 47,000 43,700 (10.7)
03-00-502-5105 FICA/MEDICARE 22,525 22,667 21,370 22,800 18,240 (14.6)
03-00-502-5110 IMRF 36,697 34,555 34,600 38,800 34,520 (0.2)
03-00-502-5130 UNEMPLOYMENT 659 - - - - -
Total Fringe Benefits 99,265 99,950 104,920 108,600 96,460 (8.1)
62
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Contractual
03-00-503-5205 AUDIT - 2,800 3,500 3,500 2,800 (20.0)
03-00-503-5207 CREDIT CARD/BANK FEES 78 738 800 1,600 800 -
03-00-503-5208 INTERNET INQUIRY/E-BILLING - 9 630 500 630 -
03-00-503-5265 COMPUTER MAINTENANCE 5,288 5,184 6,300 5,500 6,600 4.8
03-00-503-5315 RISK MANAGEMENT (IRMA) 3,997 9,782 13,500 13,000 13,500 -
03-00-503-5464 BAD DEBT EXPENSE - - - 500 500 -
03-00-503-5470 SANITARY SEW ER MAINTENANCE 6,726 15,404 15,000 16,000 15,000 -
03-00-503-5475 LIFT STATION MAINTENANCE 6,305 6,806 7,500 8,000 7,500 -
Total Contractual 22,393 40,722 47,230 48,600 47,330 0.2
Commodities
03-00-504-5600 GAS & OIL 3,271 4,868 3,000 4,200 4,000 33.3
03-00-504-5605 VEHICLE MAINTENANCE 2,107 3,472 5,000 2,500 5,000 -
03-00-504-5620 OFFICE SUPPLIES 117 1,874 1,000 500 1,000
03-00-504-5625 POSTAGE 720 2,632 850 840 850 -
03-00-504-5799 SUNDRY - 81 - - - -
Total Commodities 6,215 12,927 9,850 8,040 10,850 10.2
Capital
03-00-505-5890 SANITARY SEW ER EQUIPMENT - - 15,000 - 75,000 400.0
03-00-505-5891 SAN SEWER SLIPLINING - - 275,000 269,775 - (100.0)
03-00-505-5892 SAN SEWER TELEVISING - 79,212 - - - -
Total Capital - 79,212 290,000 269,775 75,000 (74.1)
Interfund Transfers
03-00-506-5900 EQUIPMENT REPLACEMENT 21,200 26,000 26,000 26,000 26,000 -
03-00-508-5950 DEPRECIATION 124,143 130,260 137,300 137,100 146,000 6.3
Total Sanitary Sewer Fund Expenditures 601,183 710,104 929,660 914,065 669,080 (28.0)
Sanitary Sewer Fund Summary
2009-10
ACTUAL FY 2008-09 APPROVED
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET
Beginning Balance May 1 478,232 335,860 403,128 367,297 67,832
Income Over (Under) Expenditures (69,675) (156,959) (401,630) (436,565) (91,200)
Less: Capital Improvements(Previously Not Budgeted) (152,283) - - - -
Add: Depreciation 124,143 130,260 137,300 137,100 146,000
Ending Balance April 30 380,417 309,161 138,798 67,832 122,632
63
Village of Northfield
2009-2010
Approved Budget
This Page Intentially Left Blank
64
Village of Northfield
2009-2010
Approved Budget
Capital Improvement/Equipment Replacement Fund
Function
Established to account for and accumulate funds expressly for the future replacement of
Village vehicles and equipment. The level of funding is based upon a depreciation
schedule of all equipment. This process allows for a more consistent level of funding for
vehicles and equipment on an annual basis. Over the years, other capital projects such
as miscellaneous storm sewer improvements, sidewalks, GIS enhancements, streetscape
projects, and funding for Willow Road related projects were funded by the capital
Improvement/Equipment Replacement Fund
.
65
Village of Northfield
2009-2010
Approved Budget
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Capital & Equipment Fund
Revenues
12-00-427-4175 GRANTS - 112,136 202,610 - - (100.0)
12-00-428-4191 STORM SEW ER - COST SHARING - 1,320 - 4,000 - -
12-00-428-4192 FED/STATE/TOWN COST SHARING - 31,311 - 171,100 - -
12-00-428-4195 SALE OF VILLAGE PROPERTY 11,963 11,204 16,000 14,235 20,000 25.0
12-00-428-4199 MISC 1,212 27,800 33,670 20,600 - (100.0)
12-00-429-4200 OPERATING TRANSFERS - IN 337,500 393,700 390,570 390,570 390,570 -
12-00-430-4300 INTEREST INCOME 139,113 122,200 104,000 101,400 67,540 (35.1)
Total Revenues 489,788 699,670 746,850 701,905 478,110 (36.0)
Expenditures
12-00-505-5780 ADMINISTRATIVE EQUIPMENT 32,823 23,265 81,000 75,000 65,000 (19.8)
12-00-505-5782 POLICE EQUIPMENT 7,852 185 - - - -
12-00-505-5783 POLICE EQUIP - AUTO 44,023 41,280 25,000 23,000 55,000 120.0
12-00-505-5785 FIRE/ RESCUE EQUIP 56,183 161,590 35,000 33,000 38,000 8.6
12-00-505-5786 PUBLIC W ORKS EQUIPMENT 1,209 27,274 160,000 80,000 81,000 (49.4)
12-00-505-5787 WATER DEPT EQUIP. - 9,000 49,000 22,000 27,000 (44.9)
12-00-505-5788 SANITARY SEW ER EQUIPMENT - 9,000 49,000 22,000 27,000 (44.9)
12-00-505-5799 NORTHBROOK FIRE DISTRICT PAY - 17,712 3,550 3,542 - (100.0)
12-00-505-5847 SIDEW ALK IMPROVEMENTS - 20,831 - - - -
12-00-505-5849 STORM SEW ER IMPROVEMENTS - 38,072 75,000 84,000 75,000 -
12-00-505-5850 MISCELLANEOUS STORM SEWER PROJ 7,393 18,837 25,000 25,000 25,000 -
12-00-505-5851 WILLOW /HAPP STREETSCAPE DESIGN 9,548 4,878 60,000 56,000 10,000 (83.3)
12-00-505-5853 HAPP ROAD SIDEWALK 622 14,796 180,000 160,913 - (100.0)
12-00-505-5854 VILLAGE CENTER MASTER PLAN 255 129,633 - 7,628 - -
12-00-505-5855 OPTICOM - 7,188 - 1,958 - -
12-00-505-5856 F/R FACILITRY IMPROVEMENTS 625 8,400 - - - -
12-00-505-5858 FINANCIAL SOFTW ARE 85,307 8,959 - 8,000 - -
12-00-505-5860 P.O./LIBRARY IMPROVEMENTS - 1,000 2,800 30,500 - (100.0)
12-00-505-5861 WILLOW ROAD CONSULTING - 5,000 20,000 65,000 - (100.0)
12-00-505-5862 VILLAGE HALL IMPROVEMENTS - 2,500 - 55,280 20,000 -
12-00-505-5863 THE LAKOTA GROUP - 96,022 36,400 38,382 - (100.0)
12-00-506-5864 VILLAGE WIDE TREE INVENTORY - 9,040 - - - -
Total Expenditures 245,840 654,462 801,750 791,203 423,000 (47.2)
Capital & Equipment Replacement Fund Summary
Income Over (Under) Expenditures 243,948 45,209 (54,900) (89,298) 55,110
Beginning Balance May 1 2,524,944 2,768,892 2,648,883 2,814,101 2,724,803
Ending Balance April 30 2,768,892 2,814,101 2,593,983 2,724,803 2,779,913
66
Village of Northfield
2009-2010
Approved Budget
Motor Fuel Tax
Function
This fund has been established to keep an accounting of revenues and expenses
associated with the Motor Fuel Tax. The MFT is collected by the State of Illinois on the
sale of gasoline ($0.13 per gallon). A portion of the tax is distributed by the State to
municipalities on the basis of population. Various roadway and bridge projects are
completed with the use of motor fuel tax revenues. Use of MFT funds are subject to the
approval of the Illinois Department of Transportation.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Motor Fuel Tax Revenues
04-00-421-4114 MOTOR FUEL TAX 168,738 163,827 167,570 151,630 153,900 (8.2)
04-00-430-4300 INTEREST INCOME 39,737 39,528 29,900 25,700 10,100 (66.2)
Total Motor Fuel Tax Revenues 208,475 203,355 197,470 177,330 164,000 (16.9)
Motor Fuel Tax Expenditures
Capital
04-00-505-5845 ROAD REHABILITATION - 47,029 930,900 918,000 - -
04-00-506-5915 OPERATING TRANSFER OUT - - - - 100,000 -
Bond & Interest Expense
04-00-507-5920 PRINCIPAL PAYMENTS - - - - - -
04-00-507-5925 INTEREST PAYMENTS - - - - 30,000 -
Total Bond & Interest Expense - - - - 30,000 -
Total Motor Fuel Tax Fund Expenditures - 47,029 930,900 918,000 130,000 (86.0)
Motor Fuel Tax Fund Summary
Income Over (Under) Expenditures 208,475 156,326 (733,430) (740,670) 34,000
Beginning Balance May 1 603,555 812,030 1,006,426 968,356 227,686
Ending Balance April 30 812,030 968,356 272,996 227,686 261,686
67
Village of Northfield
2009-2010
Approved Budget
Longmeadow Special Service Area Project Fund
Function
This fund was established in 2004 to account for the revenues and expenditures
associated with constructing sanitary sewer service to 46 homes in the Longmeadow
subdivision which annexed to the Village in October 2003. Funding for the sewer
construction was provided by a $1,285,000 tax exempt and $600,000 taxable bond issue.
Debt service on the bonds are payable solely from property taxes levied against all
property in the SSA.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Longmeadow SSA Project Fund Revenues
05-00-428-4195 BOND PROCEEDS - - - - - -
05-00-428-4199 INTEREST INCOME 3,467 - - - - -
Total Revenues 3,467 - - - - -
Contractual
05-00-503-5200 LEGAL SERVICES - - - - - -
05-00-503-5325 ENGINEERING SERVICES - - - - - -
05-00-505-5840 SANITARY SEW ER CONSTRUCTION - - - - - -
05-00-506-6591 TRANSFER TO BOND & INTEREST 105,561 - - - - -
Total Expenditures 105,561 - - - - -
Longmeadow SSA Fund Summary
Income Over (Under) Expenditures (102,094) - - - -
Beginning Balance May 1 102,094 - - - -
Ending Balance April 30 - - - - -
68
Village of Northfield
2009-2010
Approved Budget
Longmeadow Special Service Area Bond & Interest Fund
Function
Established in 2004 to account for the debt service associated with the bonds issued to
construct sanitary sewers in the Longmeadow SSA. The bonds are secured by a tax levy
on all taxable property in the SSA.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Longmeadow SSA Bond & Interest
Revenues
06-00-420-4100 PROPERTY TAX 64,280 207,607 154,200 154,200 161,100 4.5
06-00-428-4195 BOND PROCEEDS - - - - - -
06-00-428-4199 MISC - 998 - - -
06-00-429-4200 OPERATING TRANSFERS - IN 105,561 - - - - -
06-00-430-4300 INTEREST INCOME 11,369 9,533 9,500 3,500 2,400 (74.7)
Total Revenues 181,210 218,138 163,700 157,700 163,500 (0.1)
Expenditures
06-00-507-5920 PRINCIPAL PAYMENTS 75,000 75,000 75,000 75,000 85,000 13.3
06-00-507-5925 INTEREST PAYMENTS 84,530 82,018 79,210 79,205 76,020 -
Total Expenditures 159,530 157,018 154,210 154,205 161,020 4.4
Longmeadow SSA Bond & Interest Fund Summary
Income Over (Under) Expenditures 21,680 61,120 9,490 3,495 2,480
Beginning Balance May 1 215,997 237,677 248,178 298,797 302,292
Ending Balance April 30 237,677 298,797 257,668 302,292 304,772
69
Village of Northfield
2009-2010
Approved Budget
Foreign Fire Insurance Tax Fund
Function
Established in 2007 to account for the receipt and expenditure of the Foreign Fire
Insurance Tax. The foreign fire insurance tax is a 2% tax on every insurance company
not incorporated under the laws of Illinois that is engaged in placing fire insurance in the
Village. These funds are expressly for maintenance and purchase of firefighting and
emergency medical equipment.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Foreign Fire Insurance Tax Fund
Revenues
07-00-428-4198 FORIEGN FIRE INSURANCE TAX 21,177 23,559 21,000 21,615 21,000 -
07-00-430-4300 INTEREST INCOME 3,186 3,297 3,000 900 700 -
Total Revenues 24,363 26,856 24,000 22,515 21,700 (9.6)
Expenditures
07-00-503-5245 SCHOOLS & SEMINARS 380 834 5,000 3,000 5,000 -
07-00-503-5446 FIRE FACILITY - 16,200 10,000 15,000 10,000
07-00-504-5655 UNIFORMS 7,469 6,852 15,000 5,000 15,000 -
07-00-504-5799 SUNDRY 315 453 5,000 4,000 5,000
07-00-506-5915 OPERATING TRANSFER OUT - - - - 21,000 -
Total Expenditures 8,164 24,339 35,000 27,000 56,000 60.0
Foreign Fire Insurance Tax Fund Summary
Income Over (Under) Expenditures 16,199 2,517 (11,000) (4,485) (34,300)
Beginning Balance May 1 55,075 71,274 75,535 73,791 69,306
Ending Balance April 30 71,274 73,791 64,535 69,306 35,006
70
Village of Northfield
2009-2010
Approved Budget
Water Improvement Bond Construction Fund
Function
This fund was established in 2007 to account for bond proceeds and expenditures for
water system improvements including replacing aging water supply lines from the Village
of Winnetka; constructing an emergency water connection with the Village of Glencoe;
and, installation of a water supervisory control and monitoring system.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Water Improvement Bond Construction Fund
Revenues
18-00-428-4180 BOND PROCEEDS - 3,500,000 - - -
18-00-428-4199 MISCELLANEOUS - - - - -
18-00-430-4300 INTEREST INCOME - 64,581 12,000 13,474 4,900 -
Total Revenues - 3,564,581 12,000 13,474 4,900
BOND DISCOUNT - 21,039 - - -
18-00-503-5480 COST OF ISSUANCE - 56,057 - - - -
18-00-505-5850 WILLOW ROAD TRANS MAINS - 1,772,070 1,167,000 820,943 350,000 -
18-00-505-5860 GLENCOE INTERCONNECT - 404,916 - - - -
18-00-505-5870 SCADA - 86,358 - 64,677 - -
Total Capital Expenditures - 2,340,440 1,167,000 885,620 350,000 -
18-00-506-5915 OPERATING TRANSFER OUT 6,894
Total Expenditures 356,894
Water Improvement Bond Construction Fund Summary
Income Over (Under) Expenditures - 1,224,140 (1,155,000) (872,146) (351,994)
Beginning Balance May 1 - - - 1,224,140 351,994
Ending Balance April 30 - 1,224,140 (1,155,000) 351,994 0
71
Village of Northfield
2009-2010
Approved Budget
Police Pension Fund
Function
As provided for by state statute (40 ILCS 5/3-101), a pension fund has been established
for the sole benefit of sworn police officers. The fund is directed by a duly appointed
Board of Trustees consisting of two active police employees, one Police retiree, and two
representatives appointed by the Village Board of Trustees. Annually, an independent
actuary calculates the actuarial soundness of the fund. The fund provides benefits on the
basis of age and years of service to qualified pensioners and dependents.
2009-10
ACTUAL FY 2008-09 APPROVED %
ACCOUNT DESCRIPTION 2006-07 2007-08 BUDGET ESTIMATE BUDGET CHANGE
Police Pension Fund
Revenues
20-00-420-4100 PROPERTY TAX 453,442 511,566 560,000 574,803 743,780 32.8
20-00-428-4197 EMPLOYEE WITHHOLDING 152,560 156,259 161,600 164,700 179,715 11.2
20-00-430-4300 INTEREST INCOME 305,409 268,732 210,500 220,000 200,000 (5.0)
20-00-430-4305 GAIN/LOSS ON INVESTMENTS 48,795 305,088 - 59,422 - -
20-00-430-4310 DIVIDENDS - VANGUARD GROWTH 18,132 5,879 - - - -
20-00-430-4311 DIVIDENDS - VANGURD GRO SIGNAL - 5,431 12,000 12,000 - (100)
20-00-430-4315 DIVIDENDS - VANGUARD S&P 500 39,019 36,060 - - - -
20-00-430-4316 DIVIDENDS - VANGUARD 500 SIGNA - (420,630) 89,400 86,000 - (100)
20-00-430-4320 DIVIDENDS - VANGUARD SHORT TER 11,228 - - - - -
20-00-430-4325 DIVIDENDS - VANGUARD INTERMEDI 12,385 - - - - -
20-00-430-4330 GAIN/LOSS - VANGUARD GROWTH 207,584 92,957 - - - -
20-00-430-4331 GAIN/LOSS VANGUARD GROW SIGNAL - (85,549) - (452,623) - -
20-00-430-4335 GAIN/LOSS - VANGUARD S&P 500 328,433 199,932 - - - -
20-00-430-4336 GAN/LOSS VANGUARD 500 SIGNAL - - - (1,637,232) - -
20-00-430-4340 GAIN/LOSS - VANGUARD SHORT TER 2,398 - - - - -
20-00-430-4345 GAIN/LOSS - VANGUARD INTERMEDI 5,171 - - - - -
Total Revenues 1,584,558 1,075,725 1,033,500 (972,930) 1,123,495 8.7
Expenditures
20-00-503-5200 LEGAL SERVICES 12,905 162 5,000 - 5,000 -
20-00-503-5205 AUDIT - 1,400 1,680 500 1,900 13.1
20-00-503-5250 MEMBERSHIPS & DUES 750 938 750 1,100 750 -
20-00-503-5315 RISK MANAGEMENT (IRMA) 4,249 4,269 4,500 4,269 4,500 -
20-00-503-5330 HEALTH/FITNESS TESTING 537 640 500 - 500 -
20-00-503-5500 PENSION REFUNDS 24,182 7,679 - - - -
20-00-503-5505 PENSION PAYMENTS 860,015 942,343 994,170 998,710 1,020,957 2.7
20-00-503-5510 BANK CHARGES 853 998 700 500 700 -
20-00-503-5511 COMPLIANCE FEES 2,072 2,171 2,200 2,310 2,400 9.1
Total Expenditures 905,563 960,599 1,009,500 1,007,389 1,036,707 2.7
Police Pension Fund Summary
Income Over (Under) Expenditures 678,994 115,126 24,000 (1,980,319) 86,788
Beginning Balance May 1 10,852,576 11,531,570 11,849,761 11,646,696 9,666,377
Ending Balance April 30 11,531,570 11,646,696 11,873,761 9,666,377 9,753,165
72
VILLAGE OF NORTHFIELD
FISCAL YEAR 2009-10 BUDGET CYCLE
June – December 2008 CIP Sub Committee meets to discuss
capital needs and funding.
Tuesday, October 21, 2008 Committee of the Whole meets to
discusses 2008 Tax Levy, 2009 Fee
Schedule
Monday, December 1, 2008 Village Board adopts 2008 Tax Levy
and 2008 Tax Levy and Fee
Schedule
Friday, December 19, 2008 Distribute budget instructions and
worksheets to Department Heads
Tuesday, January 20, 2009 Village Board meets in Executive
Session to discuss personnel for
fiscal year 2009-10.
Friday, January 23, 2009 Budget requests due to Village
Manager and Finance Director.
Thursday, January 29, 2009 Special Board Meeting to discuss
proposed budget.
January 26-February 6, 2009 Village Manager and Finance
Director meets with Department
Heads to review budget requests.
Friday, February 20, 2009 Distribute proposed Budget to
Village Board.
Tuesday, March 3, 2009 Budget workshop with Committee of
the Whole to review draft budget.
Tuesday, March 17, 2009 Conduct Public Hearing on 2009-10
Village Budget.
Tuesday, April 21, 2009 Adopt 2009-10 Village Budget.
73
