for the fiscal year beginning april 1, 2016vil.shorewood.il.us/departments/finance/budgets/... ·...

Annual Operating Budget For the Fiscal Year Beginning April 1, 2016

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Introduction

The Village of Shorewood, Illinois

Village President

Richard E. Chapman

Members of the Village Board Daniel J. Anderson Village Trustee Stevan A. Brockman Village Trustee Barbara J. Kirkland Village Trustee Anthony Luciano Village Trustee Edmund W. Murphy Village Trustee Daniel R. Warren Village Trustee Tracy L. Ragusa Village Clerk

Administrators Roger Barrowman Village Administrator Karen A. James Community Development Director Anne R. Burkholder Finance Director Aaron Klima Chief of Police Chris Drey Public Works Superintendent

Report Prepared By

Anne R. Burkholder Finance Director Sara Prince Assistant Finance Director

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016

Table of Contents GFOA Distinguished Budget Presentation Award 4/1/2015 ...................................................................... 6-7 Reader’s Guide ........................................................................................................................................... 8-9 Letter of Transmittal .............................................................................................................................. 10-14 Introduction

Community Profile ........................................................................................................................... 15-18 Entity Wide Schedules ..................................................................................................................... 19-20 Historical Summary of Revenues and Expenditures – All Funds ..................................................... 21-23 Summary of Fund Balances ............................................................................................................. 24-25 Village Programs .............................................................................................................................. 26-27 Organizational Chart ............................................................................................................................. 27

General Fund

General Fund Summary ................................................................................................................... 28-32 General Fund Revenues ................................................................................................................... 33-40 General Fund Expenses ................................................................................................................... 41-43

General Government Program 100 - Village Board ..................................................................................................... 44-45 Program 105 - Commissions ..................................................................................................... 46-47 Program 110 - Village Administration ....................................................................................... 48-49 Program 111 - Village Attorney ................................................................................................ 50-51 Program 112 - Village Engineer ................................................................................................. 52-53 Program 113 - Village Cable ...................................................................................................... 54-55 Program 120 - Finance .............................................................................................................. 56-57 Program 130 - Information Technology .................................................................................... 58-60 Program 140 - Central Services ................................................................................................. 61-62 Program 150 - Special Events.................................................................................................... 63-64 Program 160 - Refuse Collection .............................................................................................. 65-66 Public Safety Program 200 - Police Administration ....................................................................................... 67-68 Program 210 - Police Records ................................................................................................... 69-70 Program 220 - Police Investigations ......................................................................................... 71-72 Program 230 - Police Patrol ...................................................................................................... 73-76 Program 240 - Community Services .......................................................................................... 77-78 Program 250 - Police Communications ..................................................................................... 79-80 Program 260 - Police Traffic ...................................................................................................... 81-82 Program 270 - Shorewood Emergency Management Agency .................................................. 83-84 Public Works Program 300 - Public Works Administration ............................................................................ 85-86 Program 310 - Streets ............................................................................................................... 87-88 Program 311 - Street Lighting ................................................................................................... 89-90 Program 312 - Street Sweeping ................................................................................................ 91-92 Program 330 - Parkway Maintenance ...................................................................................... 93-94


Program 340 - Building Maintenance ....................................................................................... 95-96 Program 350 - Fleet Maintenance ............................................................................................ 97-98 Program 360 - Traffic Signals .................................................................................................. 99-100 Community Development Program 500 - Economic Development ................................................................................ 101-102 Program 510 - Planning......................................................................................................... 103-104 Program 520 - Building ......................................................................................................... 105-106 Program 530 - Code Enforcement ........................................................................................ 107-108 Parks and Recreation Program 800 - Park Administration ...................................................................................... 109-110 Program 810 - Park Programs ............................................................................................... 111-112 Program 820 - Park Maintenance ......................................................................................... 113-114 Water and Sewer Fund

Water and Sewer Fund Summary ............................................................................................... 115-117 Water and Sewer Fund Revenues ............................................................................................... 118-120 Water and Sewer Fund Expenditures .......................................................................................... 121-123

Programs with Expenditures in Multiple Funds .................................................................... 124-129 Program 400 - Water Administration ................................................................................... 130-131

Program 410 - Water Treatment .......................................................................................... 132-133 Program 420 - Water Distribution ........................................................................................ 134-136 Program 430 - Water Billing .................................................................................................. 137-138 Program 440 - JULIE .............................................................................................................. 139-140 Program 450 - Sewer Administration ................................................................................... 141-142 Program 460 - Sewer Maintenance ...................................................................................... 143-144 Program 470 - Sewer Treatment .......................................................................................... 145-146

Motor Fuel Tax Fund .......................................................................................................................... 147-152 Debt Service Fund .............................................................................................................................. 153-155 Grant Fund ......................................................................................................................................... 156-158 Capital Improvement Fund ................................................................................................................ 159-163 Capital Projects Fund ......................................................................................................................... 164-167 Major Equipment Replacement Fund ................................................................................................ 168-172 Lake Michigan Water Fund ................................................................................................................ 173-175 Appendices

Personnel Requirements ............................................................................................................. 177-180 Budget Process ............................................................................................................................ 181-182 Financial Policies .......................................................................................................................... 183-187


Strategic Planning ........................................................................................................................ 188-189 Village Maps ................................................................................................................................ 190-192 Performance Measurement ........................................................................................................ 193-196 Glossary ....................................................................................................................................... 197-201

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Introduction Entity Wide Schedules

The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the Village of Shorewood for its annual budget for the fiscal year beginning April 1, 2015.

In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Reader’s Guide

Reader’s Guide

The Budget is organized to maximize ease of handling and clarity of purpose. Each section serves a specific purpose. The following are the major sections of Budget. Letter of Transmittal: This is a communication from the Village Administrator to the Village President and Board of Trustees. It highlights the budget including how it addresses the goals and priorities set by the Village Board. Additional budget commentary is included with the individual programs. Introduction: The introduction includes the following information:

Community Profile: This section provides a brief history of the Village of Shorewood and information on current demographics.

Entity Wide Schedules: This provides a summary of the budget in tables, charts, graphs, and narratives. Overall revenues and expenditures are broken down by various categories. The budget for fiscal 2016‐17 is compared with actual results from the two prior years and with a projection for the current year (2015‐16) to help put the budget in context. Fund balances are disclosed and discussed. This section also details the Village’s approach to a program budget and describes the relationship between programs, departments and funds. The Village’s organizational chart is located in this section.

Proposed Budget by Fund: Each fund’s budget section follows the same format. An introduction is provided to explain the role of the fund within the Village and describe the functions and services that it provides. The fund’s accounting structure as well as its presentation within our financial statements is discussed. Revenues are explained in detail and a summary is provided. Expenses are separated by program. Each program is explained in narrative format and actual figures are provided for two years prior, the current year projected actual and the following year’s budget request. This format is used for the following funds:

General Fund Water/Sewer Fund

Motor Fuel Tax Fund

Debt Service Fund Grant Fund Capital Improvement Fund

Capital Projects Fund Lake Michigan Water Fund

Major Equipment Replacement Fund

Appendices: This section is designed to give details in support of the proposed budget and a more in depth look at our community. The following information can be found in the appendices section:

Personnel requirements and schedules

Description of the budgeting process & budget calendar

Financial Policies

Debt Structure & Legal Debt Limits

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Reader’s Guide

Strategic Planning & Community Maps

Performance Measures

Glossary

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One Towne Center Blvd Shorewood, IL 60404 (815) 725-2150 http://vil.shorewood.il.us

April 1, 2016 The Honorable Mayor and Board of Trustees: Presented for your review is the annual budget for the Village of Shorewood, Illinois, for the fiscal year beginning April 1, 2016. This budget document outlines management’s plans and priorities for the next year. Fiscal Year Priorities

The Village of Shorewood is a distinctive and innovative community in which lifelong investments will be secure and prosperous. We are compassionately committed to building strong families and strong businesses that contribute to the place we are all proud to call “Home” – Village of Shorewood Vision Statement

The Village’s Vision Statement is a reference point for priorities that are shaping activities outlined in the coming year’s budget. The largest undertaking in the 2016-17 fiscal year is the pursuit of a change in the Village’s water source from deep and shallow wells to Lake Michigan. The Village was first awarded a Lake Michigan water allocation in 2006 and during the course of 2015-16, active steps were taken to assess the feasibility and necessity of changing the Village’s water source. In April 2015, the Village was granted home rule status by referendum, which grants the Village additional means to raise revenues. In January 2016, the Village’s 1.00% Non Home Rule sales tax was replaced with a 1.75% Home Rule sales tax. The differential 0.75% is being used as a dedicated revenue source for Lake Michigan water expenses. The Lake Michigan Water Fund was created and appears in this budget. Continued efforts to broaden our sales tax base are being pursued. Economic growth and expansion is a guiding priority during the 2016-17 fiscal year.

• The Village of Shorewood is pursuing opportunities to redevelop the East edge of town and as such, the Village is in the final stages of assessing the feasibility of developing a Property Tax TIF. Funds have been allocated in the General Fund Economic Development Program for this project.

• The Village has engaged the services of The Retail Coach, a firm specializing in attracting necessary types of economic growth within our community and making connections with Village Staff and property owners to bring these new developments to fruition.

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http://vil.shorewood.il.us/


External Factors Guiding Budget Process Illinois municipalities have been closely monitoring legislative factors from the state that could significantly impact revenue streams. The State of Illinois has not yet approved a budget for the fiscal year that began July 1, 2015. This has substantial implications for Illinois municipalities; the most significant of which being considered is a change in the allocation of Local Government Distributive Funds (LGDF). These are sources of revenue that are collected and imposed by the state and portions are distributed back to municipalities on a per capita basis. Revenue streams that could be impacted and their 2017 budget amounts are as follows:

• State Income Tax $1,500,000 (General Fund) • Motor Fuel Tax $ 374,760 (Motor Fuel Tax Fund) • New User Tax $ 275,000 (General Fund) • Personal Property Replacement Tax $ 46,000 (General Fund)

Even a reduction of a percentage of these amounts would make a material impact on the Village’s operating and capital budgets. It may be necessary for the Village to amend the 2016-17 budget if reductions in these revenue streams are approved by the state legislature. Signs of economic recovery in the region continue to be prevalent. The Village remains cautiously optimistic that growth will continue in our region; however budgetary estimates remain conservative. The following factors have produced favorable revenue returns for the Village:

• The Village of Shorewood was fortunate during the economic recession that began in 2008. The rapid growth (both in sales tax returns and new housing starts) that was prominent during the early 2000’s slowed substantially, and has since rebounded. Projections for the remainder of 2015-16 indicate sales tax revenue exceeding $4,500,000 and building permit revenues will again exceed expectations.

• Residential growth in the Village continues. In late 2014, two new subdivisions were approved

by the Village Board. Edgewater Unit 4, which is located on River Road between Ridge and Highland allows for 80 new homes. Construction in this neighborhood has already begun. Towne Center Unit 3 allows for 66 new homes in the Village. This unit is comprised of 36 single family lots and 30 neo traditional homes on smaller lots.

• Commercial growth in the area continues. During 2015-16, several commercial projects were in development, including:

o The Heartland Center completed its second building and is now fully occupied by a regional distribution center for Bob’s Discount Furniture. The Heartland Center’s third and final building is currently under construction.

o The Alden facility on Black Rd is constructing its third and final building to house memory care patients.

o A multi tenant building is under construction in front of Mariano’s on the site of the old Dominick’s Fuel Center.

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o A new gas station and car wash is under construction on the southwest corner of River Rd. & Jefferson St.

• Bond Rating – The Village’s Bond Rating was reassessed by Standard & Poors in November,

2014. The Village is proud to have maintained its AA+ rating. Financial Priorities Guiding Budget Preparation

• Cost Containment – The Village’s general fund represents a 4.91% increase over the 2015-16 budget; however increase amounts are attributed to growth related personnel changes.

• Operating Reserves – The Village’s fund balance policy provides for operating reserves of three months, or 25%, of operating expenses to be available in the operating fund. The Village of Shorewood was able to attain this reserve in the midst of the recession recovery. Through conservative budgeting and cost containment measures, management intends to maintain this operating reserve. The following chart explains an adequate fund reserves in the General Fund:

General Fund Balance Statistics 2014

Actual 2015

Actual 2016

Budget 2016

Projected 2017

Budget Revenues $11,525,403 $11,916,236 $11,420,923 $12,312,738 $11,981,857 Expenses $10,755,131 $11,223,191 $11,420,923 $10,965,160 $11,981,857 Net Change in Fund Balance

$770,271 $693,045 $0 $1,347,623 $0

Unreserved Fund Balance 4/1

$4,069,439 $3,829,710 $4,532,755 $4,532,755 $4,680,379

Other Financing Sources (Uses)

$(1,000,000) $0 $0 $(1,200,000) $0

Projected Unreserved Ending Fund Balance

$3,839,710

$4,532,755

$4,532,755

$4,680,379

$4,680,379

Unreserved Fund Balance as a Percentage of Expenses

35.70%

40.39%

39.69%

42.68%

39.06%

Budget Overview Sources of Funds

• In the General Fund, the Village’s largest revenue stream is sales tax revenue. The largest change to the Village’s sales in the coming year will be the opening of the gas station on River Rd. & Jefferson St. Additionally, the Village now has only two sales tax rebate agreements which both expire on April 30, 2017. The legislative concerns addressed in this letter only amplify the necessity of expanding our sales tax base using tools like a TIF district and The Retail Coach.

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• Village levied Income Tax represents 10% of General Fund revenues. Real estate tax collections occurring in 2016-17 are the amounts identified on the 2015 tax levy. Only the amount necessary for Police Pension contributions changed over the prior levy year. The Village tax extension has historically represented only 3%-4% of the total property tax bill for residents of Shorewood.

Uses of Funds The proposed budget includes increases necessary as the Village continues to grow. Several notable expenses include:

• The addition of one full time employee in the Police Department. An additional officer will allow staff to dedicate more staff time to patrol and traffic enforcement, therefore personnel expenses in Police Patrol (Program 230) and Traffic (Program 260) have increased over the prior year.

• The addition of one full time employee in the Information Technology Department. The Village’s IT needs are currently served by a part time employee and a consulting firm. The Village’s needs have grown to a point that a full time employee is now necessary. The position is budgeted for half of the fiscal year. The Village would seek to fill this position in the third quarter of the fiscal year. Costs for this position will be split between Information Technology (Program 130) in the General Fund and the Water/Sewer Fund.

• The addition of one part time employee in the Public Works Department. This position is for an administrative assistant. The department currently has one part time administrative assistant. The costs would be split between Public Works Administration (Program 300), Water Administration (Program 400) and Sewer Administration (Program 450).

• A Special Census is being planned for the Village during 2016. Since Local Distributive Funds are

determined on a per capita basis, any increase in population impacts the Village’s share of these state revenues. The Village estimates that the cost of a special census would be recouped in the first year that the updated numbers are used to distribute revenues.

• The 2016 Shorewood MFT Street Improvement Program will continue the efforts undertaken to utilize a ten year street replacement schedule. Funds received from state sources are not enough to fund the program each year, so the Village is required to supplement these funds with a transfer from the Capital Projects Fund.

• The Major Equipment Replacement Fund is used to create a reserve for future capital equipment purchases. Funds budgeted for the fiscal year include planned purchases of:

Major Equipment Purchases – 2016-17 Item Cost

Grapple Bucket for End Loader $15,950 3/4 Ton Pickup (Water Dept) 31,000

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One Ton Snowplow 90,000 Two Ton Snowplow w/ Conveyor 190,000 Two Ton Snowplow w/ Leaf Box, yard waste box, & dump body 221,000 Track Bucket 80,000 Lawn Mower – 72” 16,000 Asphalt Patch Box 20,000 SUV – Police Department 40,000 Total Purchases $703,950

Summary The FY 2016-17 Budget provides funds necessary to finance the continuation of quality services provided by Village departments to the community, as well as fund several capital improvements. In the face of uncertainty with some of our revenue streams, the Village will strive to use tools and skills available to maximize available opportunities. Simultaneously, staff will continue to seek cost containment measures while delivering quality services. Respectfully submitted,

Roger Barrowman Village Administrator

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Introduction Community Profile

History

The Village of Shorewood is located in Troy Township in Western Will County, 40 miles southwest of downtown Chicago. Prior to becoming incorporated on November 27, 1957, Shorewood was known as Troy. Although the community was known as Troy for many years, the name could not be used for the newly incorporated Village because there already is a Troy, Illinois in Madison County. The name Shorewood was chosen, and thus the Village of Shorewood came into being.

In 1974, the Village outgrew its original offices and the Shorewood Municipal Building was erected further west on Rt. 52. The building was renovated and a new wing added in 1983 and another addition in 1996. In 2007, the Village government moved into a new Village Hall and the existing Village Hall was remodeled for the Police Department.

Shorewood's population at the time of incorporation was 358. The population is now 15,615 according to the 2010 Census. The geographical planning boundary of the Village will support a population of 40,000. Growth has been rapid along the Rt. 59 corridor. Future development along the Rt. 52 corridor is planned with the establishment of a new Towne Center which will encompass residential, commercial, park/recreational and governmental aspects. The new Village Hall built in 2007 is located in the heart of the new Towne Center. Shorewood is ready and willing to accommodate expansion while maintaining the integrity of a municipality devoted to the needs and comforts of its residential citizens through careful planning.

Population Growth Pattern The population of the Village of Shorewood has grown steadily since 1970 when it stood at 1,749. Between 1970 and 1990, the Village grew by 4,515 people to 6,264, an increase of 258%. Between 1990 and 2000, the Village increased by an estimated 1,422 persons to a total of 7,686 persons. The observed cumulative increase in population between 1970 and 2000 was estimated at 340% or 5,937 people. In more recent years, these figures have continued to climb at a relatively high rate, with the current population for the Village being 15,615 according to the 2010 census.

The Village’s exceptional growth is primarily a result of the emergence of Will County as one of the strongest development markets in the region. The continued growth of employment centers along I‐55, I‐355 and I‐88 as well as the ease of commuting convenience to Chicago makes the Village and the northern Will County area an ideal place of residence for those who work in any of these employment centers.

As the Chicago metropolitan region continues to grow, the Village will be a beneficiary. Though there will likely be ups and downs in the local, regional and national economies, which will mean periods of rapid growth or recession, the Village of Shorewood is well positioned to continue its current experience of moderate and controlled growth for many years to come.

The following tables and charts are primarily from the 2010 census.

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Historical Population Growth

Village of Shorewood Historical Population Growth

Year Population % Change from Previous

1970 1,749 ‐

1980 4,714 169.53%

1990 6,264 32.88%

2000 7,686 22.70%

2003 10,003 30.15%

2006 13,822 38.18%

2010 15,615 12.97%Source: Bureau of the Census (2000, 2003, 2006, 2010)

The Village engaged in Special Censuses in both 2003 and 2006 in order to reflect accurate population counts and take advantage of state shared revenues that are distributed on a per capita basis. A special census is being considered during the 2017 fiscal year. The Village expects the next census to reflect additional population growth that is suggested by the continued additions to the housing stock described on the following page.

Age Distribution

Source: Bureau of the Census (2010).

The above chart describes the diversity in age groups within our community. Shorewood provides programming and services to all of our residents.

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Village of Shorewood

Building Permits Issued 2005 – 2015 Year Single Family Townhomes Duplexes Condos Total Permits

2005 441 71 6 8 526

2006 360 26 36 ‐ 422

2007 223 ‐ 32 ‐ 255

2008 94 ‐ 18 ‐ 112

2009 43 ‐ 42 ‐ 85

2010 56 10 22 41 129

2011 63 ‐ ‐ ‐ 63

2012 78 ‐ ‐ ‐ 78

2013 111 ‐ ‐ ‐ 111

2014 113 ‐ ‐ ‐ 113

2015 143 ‐ ‐ ‐ 143

Totals 1,725 107 156 49 2,037Source: Village of Shorewood

The above chart expresses the rapid home growth in Shorewood in the early 2000s. Even during the housing slowdown that began in 2008, homes were still being constructed and sold in Shorewood. Shorewood’s total housing stock is approximately 5,900 units, therefore this chart represents approximately 35% of the housing stock is ten years old or less. This chart, combined with the population growth chart on the previous page, describe growth patterns in Shorewood. Income In 2010, the median household income in the Village of Shorewood was $87,841. The table below represents the median household income for the Village of Shorewood as well as neighboring communities. As is shown on the chart, the Village has one of the top median incomes for municipalities in Will County. 2010 Income Measures for Shorewood and Other Communities:


Regional Income Measures Municipality Median Household Income Per Capita Income

Shorewood $87,841 $33,342

Minooka $81,196 $29,626

Channahon $89,878 $30,497

Crest Hill $57,091 $22,699

Yorkville $83,470 $32,157

Manhattan $80,673 $31,125

Joliet $56,817 $22,111

Plainfield $102,863 $32,218Source: Bureau of the Census (2010)

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Legislative Representation

Illinois is represented in the United States Senate by Senior Senator Richard Durbin (D), whose term expires in 2020 and Junior Senator Mark Kirk (R), whose term expires in 2016. The Village of Shorewood is located within the 11th and 14th Congressional Districts and is therefore represented in the United States House of Representatives by Bill Foster (D – IL 11) and Randy Hultgren (R – IL 14) Shorewood is represented in the Illinois General Assembly by Representative Mark Batinick (R – 97) and Senator Jennifer Bertino‐Tarrant (D – 49)

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The Budget Summary section provides several schedules and graphs that highlight the Village of Shorewood’s financial position. Further detail can be viewed in each individual fund.

All Fund Summaries: The following graphs, Sources of Revenue – Entity Wide and Expenses – Entity Wide show the distribution of Village revenues and expenses by major categories for fiscal 2016‐17 as well as previous years for comparison purposes The distribution of these revenues and expenses may change from year to year based on capital uses which are either tied to growth or a specific project and may not recur.

Sources of Revenue – Entity Wide

Expenses – Entity Wide

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The following pages include several entity wide schedules summarizing total revenues and expenses, entity wide. Additionally, a schedule showing beginning fund balances, sources of funds, uses of funds, and projected ending fund balances for all budgeted funds is shown.

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Village of ShorewoodAnnual Budget for the Fiscal Year Beginning 4/1/2016

IntroductionHistorical Summary of Revenues and Expenses - All Funds

2014 2015 2016 2016 2017 FY17/FY16Fund Actual Actual Budget Projected Budget % Change

RevenuesGeneral Fund

Taxes 8,574,117$ 8,891,412$ 8,697,408$ 9,297,512$ 9,184,826$ 5.60%Licenses 135,965 150,588 137,500 150,500 149,000 8.36%Permits & Fees 427,229 519,043 377,500 545,000 327,750 -13.18%Fines 184,039 192,594 174,500 225,264 212,000 21.49%Cost Recoverable Revenue 93,682 105,281 44,750 44,750 44,750 0.00%Charges for Service 1,404,864 1,465,983 1,501,625 1,546,970 1,585,641 5.59%Transfers 240,278 36,959 22,000 22,000 30,300 37.73%Other Revenue 465,228 554,376 465,640 480,787 447,590 -3.88%

Total Fund Revenues 11,525,403 11,916,236 11,420,923 12,312,783 11,981,857 4.91%

Water and Sewer FundWater Service 1,515,522 1,834,809 1,860,000 1,914,081 1,940,000 4.30%Sewer Service 2,775,584 2,796,338 2,760,000 2,830,973 2,850,000 3.26%Other Revenue 220,771 248,726 232,500 257,324 232,650 0.06%


Motor Fuel Tax FundTaxes 476,324 527,985 374,760 407,993 407,993 8.87%Transfers 600,000 800,000 350,000 350,000 800,000 128.57%Other Revenue 41 20 25 25 25 0.00%

Total Fund Revenues 1,076,365 1,328,005 724,785 758,018 1,208,018 66.67%

Debt Service FundTaxes 317,489 322,297 328,238 328,238 330,267 0.62%Transfers 224,912 198,074 213,063 211,063 194,063 -8.92%Other Revenue 320,000 325,000 325,000 327,000 330,000 1.54%

Total Fund Revenues 862,401 845,371 866,301 866,301 854,330 -1.38%

Grant FundTransfers 3,721 - 200,000 - 200,000 0.00%State Grants/Bonds 234,465 48,659 300,000 36,738 236,000 -21.33%

Total Fund Revenues 238,186 48,659 500,000 36,738 436,000 -12.80%

Capital Improvement FundTaxes 1,974,796 2,081,202 1,953,200 2,080,908 1,942,756 -0.53%Connection & Impact Fees 829,490 1,189,423 650,000 875,000 375,000 -42.31%Water Sewer Rehab Fee 417,300 426,564 425,000 436,887 439,056 3.31%Transfers - 750,000 825,000 825,000 - -100.00%Other Revenue (19,061) 512,355 5,365,000 4,382,500 538,250 -89.97%

Total Fund Revenues 3,202,525 4,959,543 9,218,200 8,600,295 3,295,062 -64.25%

Capital Projects FundOther Revenue 19,547 500,049 32,000 - - -100.00%Transfers 1,481,530 3,080,807 2,159,116 1,456,464 2,516,667 16.56%


Major Equipment FundTransfers 450,448 626,750 567,766 567,766 590,778 4.05%Other Revenue 31,896 41,881 50 31,799 50 0.00%

Total Fund Revenues 482,344 668,631 567,816 599,565 590,828 4.05%

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Lake Michigan Water FundTaxes - - - 415,829 1,663,317 --Transfers - - - - 950,000 --

Total Fund Revenues - - - 415,829 2,613,317 --

Total Revenues - All Funds 23,400,178$ 28,227,174$ 30,341,641$ 30,048,371$ 28,518,729$ -6.01%

ExpendituresGeneral Fund

Personnel Services 5,553,001$ 5,777,170$ 6,148,383$ 6,016,783$ 6,537,631$ 6.33%Contractual Services 3,345,955 3,654,637 3,715,422 3,603,831 4,023,045 8.28%Commodities 611,248 743,145 750,799 514,354 574,859 -23.43%Capital Outlay 373,050 313,640 101,850 124,000 138,214 35.70%Transfers 871,877 734,599 704,471 699,170 708,107 0.52%

Total Fund Expenditures 10,755,131 11,223,190 11,420,924 10,958,137 11,981,857 4.91%

Water and Sewer FundPersonnel Services 1,088,494 1,056,669 1,029,582 1,016,152 1,112,623 8.07%Contractual Services 2,351,748 2,144,696 2,597,476 2,209,680 2,626,119 1.10%Commodities 195,851 162,623 222,588 130,845 212,850 -4.37%Capital Outlay 253,153 18,417 79,496 46,422 22,325 -71.92%Transfers 208,103 107,225 98,358 98,358 1,048,733 966.24%


Motor Fuel Tax FundContractual Services 69,864 51,629 75,000 55,000 75,000 0.00%Capital Outlay 1,184,012 1,053,098 1,020,000 1,025,798 1,125,000 10.29%


Debt Service FundDebt Service 858,080 849,693 866,301 866,301 854,330 -1.38%

Total Fund Expenditures 858,080 849,693 866,301 866,301 854,330 -1.38%

Grant FundPersonnel Services 30,593 38,036 - 30,000 30,000 --Commodities 33,205 4,245 - 500 - --Capital Outlay 247,632 - 500,000 - 400,000 -20.00%

Total Fund Expenditures 311,430 42,281 500,000 30,500 430,000 -14.00%

Capital Improvement FundCapital Outlay 2,596,109 3,581,751 5,686,001 4,699,402 1,504,750 -73.54%Debt Service - 1,127,491 1,233,832 1,233,832 1,375,145 11.45%Transfers 1,178,184 3,080,807 2,159,116 1,456,464 2,516,667 16.56%

Total Fund Expenditures 3,774,293 7,790,049 9,078,949 7,389,698 5,396,562 -40.56%

Capital Projects FundCapital Outlay 578,703 3,770,876 1,841,116 1,123,888 1,616,667 -12.19%Transfers 600,000 800,000 350,000 350,000 900,000 157.14%


Major Equipment Fund

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Capital Outlay 410,580 582,829 712,843 728,500 732,450 2.75%

Total Fund Expenditures 410,580 582,829 712,843 728,500 732,450 2.75%

Lake Michigan Water FundContractual Services - - - 100,000 979,146 --Capital Outlay - - - - 1,000,000 --

Total Fund Expenditures - - - 100,000 1,979,146 --

Total Expenditures - All Funds 22,639,442$ 29,653,275$ 29,892,633$ 26,129,280$ 30,113,662$ 0.74%

Total Net Income (Loss) 760,736$ (1,426,101)$ (375,992)$ 3,919,091$ (1,594,933)$

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IntroductionSummary of All Funds

General Water & Sewer MFT Debt Service Grants

Projected Fund Balance 4/1/16* 4,687,401$ 34,125,944$ 60,928$ -$ 12,616$

Revenues

Taxes 9,184,826$ -$ 407,993$ 330,267$ -$ Licenses 149,000 - - - - Permits & Fees 327,750 - - - - Fines 212,000 - - - - Cost Recoverable Revenue 44,750 - - - - Charges for Service 1,585,641 4,790,000 - - - Transfers 30,300 - 800,000 194,063 200,000 Grants - - - - 236,000 Other Revenue 447,590 232,650 25 330,000 -

Total Revenues 11,981,857 5,022,650 1,208,018 854,330 436,000

ExpensesPersonnel Services 6,537,631$ 1,112,623$ -$ -$ 30,000$ Contractual Services 4,023,045 2,626,119 75,000 - - Commodities 574,859 212,850 - - - Capital Outlay 138,214 22,325 1,125,000 - 400,000 Debt Service - - - 854,330 - Transfers 708,107 1,048,733 - - -

Total Expenses 11,981,857 5,022,650 1,200,000 854,330 430,000

Revenues Less Expenditures 0 - 8,018 - 6,000

Depreciation & Amortization (1,616,000)

Other Financing Sources (Uses) - - - - -

Projected Fund Balance 3/31/17* 4,687,401$ 32,509,944$ 68,946$ -$ 18,616$

Percentage Change in Fund Balance 0.00% -4.74% 13.16% -- 47.56%

*Capital Improvement and Capital Projects funds display cash balance rather than fund balance. Fund Balance includes a Bond payable which will be paid out of future resources.

24


IntroductionSummary of All Funds (Continued)

Capital

Improvement Capital Projects Major Equipment

Lake Michigan

Water Total All Funds

Projected Fund Balance 4/1/16* 5,737,822$ -$ 2,610,283$ 315,829$ 47,550,823$

Revenues

Taxes 1,942,756$ -$ -$ 1,663,317$ 13,529,159$ Licenses - - - - 149,000 Permits & Fees 375,000 - - - 702,750 Fines - - - - 212,000 Cost Recoverable Revenue - - - - 44,750 Charges for Service 439,056 - - - 6,814,697 Transfers - 2,516,667 590,778 950,000 5,281,808 Grants - - - - 236,000 Other Revenue 538,250 - 50 - 1,548,565

Total Revenues 3,295,062 2,516,667 590,828 2,613,317 28,518,729

ExpensesPersonnel Services -$ -$ -$ -$ 7,680,254$ Contractual Services - - - 979,146 7,703,310 Commodities - - - - 787,709 Capital Outlay 1,504,750 1,616,667 732,450 1,000,000 6,539,406 Debt Service 1,375,145 - - - 2,229,475 Transfers 2,516,667 900,000 - - 5,173,507

Total Expenses 5,396,562 2,516,667 732,450 1,979,146 30,113,662

Revenues Less Expenditures (2,101,500) - (141,622) 634,171 (1,594,933)

Depreciation & Amortization (1,616,000)

Other Financing Sources (Uses) - - - - -

Projected Fund Balance 3/31/17* 3,636,322$ -$ 2,468,661$ 950,000$ 45,955,890$

Percentage Change in Fund Balance -36.63% 0.00% -5.43% 200.80%

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Program Budget – The Village of Shorewood has developed a Program Budget to track what services we are providing for our customers and the cost effectiveness of providing these services. This clarity of costs allows the Village Board and our customers to focus on where funds are being spent and the resulting performances generated. The chart below explains the relationship between programs, departments and funds:

Village of Shorewood Programs Program No. Program Description Department Fund(s) Represented

100 Village Board Administration General

105 Commissions Administration General

110 Village Administration Administration General

111 Village Attorney Administration General, Water/Sewer

112 Village Engineer Administration General, Water/Sewer

113 Village Cable Administration General

120 Finance Administration General

130 Information Technology Administration General, Water/Sewer

140 Central Services Administration General

150 Special Events Administration General

160 Refuse Collection Administration General

200 Police Administration Police General

210 Police Records Police General

220 Police Investigations Police General

230 Police Patrol Police General

240 Community Services Police General

250 Communication Police General

260 Police Traffic Police General

270 Shorewood EMA Police General

300 Public Works Administration Public Works General

310 Streets Public Works General

311 Street Lighting Public Works General

312 Street Sweeping Public Works General

330 Parkway Maintenance Public Works General

340 Building Maintenance Public Works General, Water/Sewer

350 Fleet Maintenance Public Works General, Water/Sewer

360 Traffic Signals Public Works General

400 Water Administration Water Water/Sewer

410 Water Treatment Water Water/Sewer

420 Water Distribution Water Water/Sewer

430 Water Billing Water Water/Sewer

440 JULIE Services Water Water/Sewer

450 Sewer Administration Sewer Water/Sewer

460 Sewer Maintenance Sewer Water/Sewer

470 Sewer Treatment Sewer Water/Sewer

500 Economic Development Community Development General

510 Planning Community Development General

520 Building Community Development General

530 Code Enforcement Community Development General

800 Park Administration Parks & Recreation General

810 Park Programs Parks & Recreation General

820 Park Maintenance Parks & Recreation General

26


The Village has several programs that serve multiple funds. These include the Legal Program (111), the Engineering Program (112), the Information Technology Program (130), the Building Maintenance Program (340) and the Fleet Maintenance Program (350). Detail on the missions and goals of these programs, as well as their activities can be found in the general fund portions of their narratives. Detail of the Water and Sewer Fund’s portion of these programs’ expenses can be found in the Water/Sewer Fund portion of the budget. The Village’s organizational chart can be of further assistance in explaining these relationships. It can be found below.

Village of Shorewood Organizational Chart

Citizens of the Village of Shorewood

Village President and Board of Trustees

Village Administrator

Executive Assistant

Chief of Police

Executive Assistant

Deputy Chiefs (2) Seargent (4) Officer (19)

Records Supervisor

Records Clerk (2)

Public Works Superintendent

Foreman (5)

Crew Leader (1)

Water Treatment Operator (1)

Water Operator (2)

Maintainer II (2)

Maintainer I (7)

Admin Asst ‐ PT (2)

Director of Community Development

Permit Supervisor

Permit Clerk

Bldg Insp/Code Enf Ofc (2)

Comm Dev Clerk

Rec & Events Coordinator (2)

Finance DirectorAssistant Finance

DirectorAccounting Clerks

(2)

IT Manager

Appointed Officials

Village Clerk

27

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Fund Summary

General Fund 001

28


The General Fund is the primary operating fund of the Village. It is used to account for all financial resources, except those required to be presented in another fund. The General Fund encompasses all of the primary functions for the Village including: general government, police, public works, garbage, community development and culture and recreation. The largest revenue streams within the general fund are taxes. Sales tax accounts for 38% of general fund revenues. The growth and diversity within the Village’s sales tax base is a marker of continued economic recovery and growth within our region. Property taxes make up 12% of general fund revenues. Only small growth over the previous year’s tax extension was levied. The following graph compares expenses by General Fund departments.

General Fund Expenses by Department

An increase of 4.91% over the 2015‐16 budget is proposed. The primary fiscal priority for the coming year is to continue to provide an exceptional level of service in the most cost effective manner possible. Several notable items proposed in the general fund include:

An additional full time patrol officer is added to the Police Department to accommodate increased police activity.

29


An additional part time administrative assistant is added to Public Works. The costs will be split

between the General Fund (Program 300) and the Water and Sewer Fund (Programs 400 and 450).

A full time Information Technology Manager is added to the Information Technology Department. The position is budgeted for half of the fiscal year and costs will be split between the General Fund and the Water and Sewer Fund.

A special census is planned for in the Central Services program (140). More details on each of these items can be found within the corresponding program’s budget and description. A financial summary of the General Fund appears on the following pages.

30


General FundFund Summary

2014 2015 2016 2016 2017 FY17/FY16Actual Actual Budget Projected Budget % Change

RevenuesTaxes 8,574,117$ 8,891,412$ 8,697,408$ 9,297,512$ 9,184,826$ 5.60%Licenses 135,965 150,588 137,500 150,500 149,000 8.36%Permits & Fees 427,229 519,043 377,500 545,000 327,750 -13.18%Fines 184,039 192,594 174,500 225,264 212,000 21.49%Cost Recoverable Revenue 93,682 105,281 44,750 44,750 44,750 0.00%Other Revenue 2,110,371 2,057,318 1,989,265 2,049,757 2,063,531 3.73%

Total General Fund Revenues 11,525,403 11,916,236 11,420,923 12,312,783 11,981,857 4.91%

ExpensesVillage Board 98,237$ 104,837$ 108,278$ 104,227$ 108,097$ -0.17%Commissions 27,081 7,344 30,182 15,288 20,230 -32.97%Village Administration 251,697 346,894 376,585 316,994 303,193 -19.49%Village Attorney 159,789 155,180 140,000 137,500 137,500 -1.79%Village Engineer 138,711 102,936 100,000 93,000 90,600 -9.40%Village Cable 33,567 33,133 23,771 7,544 11,929 -49.82%Finance 203,782 264,829 280,712 285,573 301,020 7.23%Information Technology 186,769 178,441 169,744 144,513 240,835 41.88%Central Services 1,082,539 764,053 704,082 713,191 796,183 13.08%Special Events 17,476 12,869 - - - 0.00%Refuse Collection 1,393,345 1,505,098 1,555,401 1,569,936 1,616,668 3.94%Police Administration 299,307 346,426 372,331 363,678 370,131 -0.59%Police Records 190,724 198,931 191,863 183,433 213,188 11.11%Police Investigations 274,759 294,680 376,098 366,505 371,537 -1.21%Police Patrol 2,618,068 2,735,937 2,617,151 2,611,650 2,791,386 6.66%Community Services 132,078 149,345 156,094 153,507 154,180 -1.23%Police Communications 260,564 243,301 271,000 261,534 287,520 6.10%Police Traffic 136,480 158,601 162,756 173,042 217,850 33.85%Shorewood EMA 18,343 52,440 28,077 15,075 45,791 63.09%Public Works Administration 147,560 138,902 143,355 143,305 170,586 19.00%Streets 920,802 1,011,580 1,149,838 986,647 1,066,120 -7.28%Street Lighting 192,018 264,216 279,274 279,211 296,136 6.04%Street Sweeping 29,949 33,170 40,221 37,657 40,793 1.42%Parkway Maintenance 241,905 397,804 368,699 351,660 391,759 6.25%Building Maintenance 152,649 229,506 179,845 162,838 189,190 5.20%Fleet Maintenance 222,422 261,022 260,748 235,187 266,142 2.07%Traffic Signals 31,981 31,917 38,542 36,116 38,027 -1.34%Economic Development 92,543 54,223 104,088 103,078 88,595 -14.89%Planning 86,923 75,628 58,053 45,143 51,390 -11.48%Building 304,111 334,746 347,819 322,910 465,618 33.87%Code Enforcement 74,334 104,755 105,501 107,396 99,579 -5.61%Parks Administration 25,958 27,632 30,680 32,608 63,563 107.18%Park Programs 123,409 137,809 201,028 176,244 225,316 12.08%Park Maintenance 585,251 465,006 449,108 421,948 451,206 0.47%

Total General Fund Expenses 10,755,131 11,223,191 11,420,923 10,958,137 11,981,857 4.91%

Revenues Less Expenditures 770,271 693,045 (0) 1,354,646 0

Unreserved Fund Balance Beginning 4,069,439$ 3,839,710$ 4,532,755$ 4,532,755$ 4,687,401$

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General FundFund Summary

2014 2015 2016 2016 2017 FY17/FY16Actual Actual Budget Projected Budget % Change

Other Financing Sources (Uses) (1,000,000) (1,200,000)$

Projected UnreservedEnding Fund Balance 3,839,710$ 4,532,755$ 4,532,755$ 4,687,401$ 4,687,401$

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Revenues

The Village of Shorewood strives to maintain a diversified revenue base. General Fund revenues are comprised of taxes, licenses, permits & fees, fines, cost recoverable revenues, and other miscellaneous sources. The following summary details the Village’s General Fund revenue streams for the 2016‐17 fiscal year. Personal Property Tax – The State of Illinois began collecting replacement taxes to replace funds lost by local governments due to a change in the Illinois Constitution, which abolished the powers for local governments to impose personal property taxes on business entities. PPRT is disbursed eight times per year on a per capita basis. The budget figure for 2017 remains flat when compared to 2016 projected collections. State Income Tax – The State of Illinois imposes and collects a tax on the privilege of earning or receiving income in or as a resident of Illinois. The tax is applicable to every individual, trust, estate, and corporation The tax applies to income for each taxable year ending after July 31, 1969 at 3% and for each taxable year ending after December 31, 2010 – December 31, 2014 at 5%. The legislation increasing the income tax to 5% had a sunset clause and as of January 1, 2015, the tax rate is 3.75%. In tandem with this change in tax amount was a change in the amount distributed as shared revenues to municipalities in such a way that municipalities should not feel the impact of the decrease in income tax revenue. In Illinois, state income tax is distributed on a per capita basis. The Illinois Municipal League has not established estimated revenues for the current year, as the Governor has not yet released any proposed changes to the local distributive funds. In the absence of this information, the Village is projecting flat income tax returns over the 2016 projected figures. Sales Tax – Sales tax is imposed on Illinois businesses that make retail sales of tangible personal property for use or consumption. This tax is applicable to titled vehicle, grocery, and medication sales. The sales tax rate in Shorewood is as follows:

Taxing District Sales Tax Rate State of Illinois 5.25%

Regional Transportation Authority 0.75% Village of Shorewood 1.00% Village of Shorewood Home Rule 1.75%

Total Regular Sales Tax 8.75% Sales tax revenues for the 2016‐17 fiscal year are projected to increase slightly over the current year. The 2016 budget figure was $4.08M, which represented 35% of general fund revenues. Actual sales tax returns for 2016 are projected to surpass $4.5M. Conservatively, sales tax revenue is budgeted for $4,500,000 for 2016‐17. Sales tax is the largest single stream revenue within the general fund. The table and graph below depict the depth of the retail effects of the recession in the 2009‐10 fiscal year. Growth has been ongoing since that point. Economic development within the Village has expanded the Village’s sales tax base. This information does not include the Village’s Home Rule Sales Tax.

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Historical Sales Tax Information

Fiscal Year

Sales Tax Receipts

Change Over Prior Year

% Change over Prior Year

2005‐06 $2,577,596 $165,039 6.84%

2006‐07 $2,857,311 $279,714 10.85%

2007‐08 $3,313,376 $300,669 9.98%

2008‐09 $3,049,005 $(264,371) (7.98)%

2009‐10 $2,739,583 $(343,314) (11.14)%

2010‐11 $2,958,339 $218,756 7.99%

2011‐12 $3,264,950 $306,610 10.36%

2012‐13 $3,576,319 $311,369 9.54%

2013‐14 $3,822,459 $246,140 6.88%

2014‐15 $4,309,717 $487,258 12.74%

2015‐16* $4,510,275 $200,558 4.65%*Projected Figure

The Village of Shorewood has also engaged in several sales tax incentive agreements, which are paid out of the Central Services Program (General Fund Program 140). The Village is also fortunate to have attracted businesses from a diverse background. Historical sales tax collections by industrial classification can best be explained by the following chart.


Sales Tax by Industrial Classification

2013 2014 2015

General Merchandise $ 396,560 $ 365,570 $ ‐

Food 388,854 378,274 531,852

Drinking and Eating Places 386,603 416,459 462,228

Apparel 20,720 ‐ 21,562

Furniture, Household & Radio 210,099 212,904 232,016

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Sales Tax Receipts

Sales Tax Receipts

34


Lumber, Building & Hardware 234,574 259,465 ‐

Automobile and Filling Stations 1,405,520 1,567,409 1,719,155

Drugs and Misc Retail 446,122 447,249 489,842

Agriculture and All Others 87,267 77,713 116,157

Manufacturers ‐ 97,417 91,234

Total $ 3,576,319 $ 3,822,459 $ 4,309,717Source: Illinois Department of Revenue‐adjusted to fiscal year 3/31. Blank categories have less than 4 taxpayers; therefore no data is shown to protect the confidentiality of individual taxpayers. Totals include censored data.

Non Home Rule Sales Tax – As a Non Home Rule Community, the Village passed a referendum in November 2010 for the additional authority to collect taxes at a 1% rate. Titled vehicle, grocery, and medication sales are exempt from this tax. Collections by the Village are used for real estate tax relief (25% rebate of Village tax levy), additional Joliet Sewer capacity, and infrastructure purposes. The majority of NHR Sales Tax revenues are recognized in the Capital Improvement Fund. Only those revenues which offset the property tax rebate program are recognized within the general fund. Home Rule Sales Tax – A Home Rule referendum was passed by Village of Shorewood voters in April 2015. As a result of this, the Non Home Rule Sales Tax at 1% was replaced by a Home Rule Sales Tax at 1.75%. The new home rule sales tax will take on the characteristics of the non home rule sales tax (what is subject to the tax and the Village’s plans for the tax revenues). The excess 0.75% added by this change will be allocated to the Lake Michigan Water Project. A newly created fund in the Village Budget (Fund 30) has been created to track these revenues and related expenses. Utility Taxes – Utility taxes collected in the Village are based on consumption. Therefore, excessively warm summers net higher electric revenues while cold winters net higher natural gas revenues.

Sales Tax Revenue by Industry CategoryFiscal Year Ending March 31, 2015

General Merchandise ‐‐

Food 14.52%

Drinking & Eating Places 12.62%

Apparel 0.59%

Furniture & H.H. & Radio 6.33%

Lumber, Building Hardware ‐‐

Automobile & Filling Stations 46.92%Drugs & Misc Retail 13.37%

Agriculture & All Others 3.17%

Manufacturers 2.49%

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Revenues for the 2016‐17 fiscal year are budgeted at rates comparable to 2016 projected returns. Detail on charges is as follows:

Electric Utility Taxes: A tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village of Shorewood

Consumption Charge First 2,000 kWh/month 0.559 cents per kWh Next 48,000 kWh/month 0.375 cents per kWh Next 50,000 kWh/month 0.363 cents per kWh Next 400,000 kWh/month 0.254 cents per kWh Next 500,000 kWh/month 0.225 cents per kWh Next 2,000,000 kWh/month 0.200 cents per kWh Next 2,000,000 kWh/month 0.175 cents per kWh Next 5,000,000 kWh/month 0.150 cents per kWh Next 10,000,000 kWh/month 0.125 cents per kWh Excess of 20,000,000 kWh/month 0.100 cents per kWh

Natural Gas Utility Taxes: A tax is imposed by the Village on persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of Shorewood, Illinois, and not for resale. The tax rate is 5% of gross receipts. Recent declines in oil prices have resulted in lowered projections for natural gas utility taxes during 2016‐17

Motel/Hotel Tax – Tax is imposed on the use and privilege of renting, leasing, or letting of rooms at a hotel/motel located in the Village of Shorewood. Taxes are collected at a rate of 5%. The village relies on one hotel for this revenue stream. Projections for 2016‐17 remain conservative over 2015‐16 projected returns. User Tax – The State of Illinois collects a use tax on purchases of personal property by Illinois residents from out‐of‐state retailers. The State then distributes a share of this tax to local governments throughout the state on a per capita basis. Illinois Use Tax rates are 6.25% of the purchase price of general merchandise and 1.00% of the purchase price of qualifying food, drugs, and medical appliances. The Illinois Municipal League has not established estimated revenues for the current year, as the Governor has not yet released any proposed changes to the local distributive funds. In the absence of this information, the Village is projecting flat User Tax returns over the 2016 projected figures. Real Estate Taxes – Each year the Village files a Tax Levy with Will County and collects the receipts during the following fiscal year. Property taxes budgeted in 2016‐17 are those levied on the 2015 calendar year. The rate varies each year with the calculation of the Tax Levy. As a home rule community, the Village now has fewer restrictions on the amounts of property tax that can be levied. However, the Village seeks to limit the increase in the property tax bill for residents. Therefore, only the portion of the levy dedicated for the Police Pension fund was modified on the 2015 levy over the 2014 levy. The Village’s 2015 estimated tax extension represented a 1.08% increase over the 2014 levy.

36


The Village is one of several taxing districts impacting property tax expense for property owners in Shorewood. As the following chart and graph illustrate, the Village’s levy makes up only 3.42% of the total tax bill.

Distribution of Property Taxes among Overlapping Taxing Districts

Taxing Body 2014 Rate Percentage of Total Rate

Will County Forest Preserve 0.1977 2.01%

Will County Building Commission 0.0223 0.23%

Troy Township Funds 0.0838 0.85%

Troy Township Road Funds 0.0495 0.50%

Troy Fire Protection District 0.8171 8.30%

School District 30‐C (Troy) 4.3060 43.75%

High School District 204 (Troy) 2.8749 29.21%

Community College District 525 0.3085 3.13%

Village of Shorewood 0.3363 3.42%

Village of Shorewood Road & Bridge 0.0494 0.50%

Shorewood‐Troy Public Library 0.1763 1.79%

Will County 0.6210 6.31%

Total Combined Rate 9.8428 100.00%

Property Tax Allocation by Taxing Districts – 2014 Levy

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Business, Contractor and Liquor Licenses – These licenses are each renewable on January 1st of each year. The Community Development Department tracks the business & contractor licenses while liquor licenses are handled within the Village Administrator’s office. There have been no changes to the fee schedules and revenues are expected to remain flat. Permits & Fees – This category applies to revenues collected through the building permit and inspection process. During the economic downturn, these revenue streams declined substantially. However, in recent years, slow and steady growth has been recognized. The Village continues to budget conservatively while pursuing opportunities for growth and revitalization within the community. These revenues can often be difficult to predict, as one large commercial project could drastically change revenues received. Revenues are forecasted to decrease for the 2016‐17 fiscal year as a large residential development within Shorewood (Shorewood Glen) reached completion within 2015‐16. This development represented a substantial portion of permits for new construction within the Village over the past several years. Court Fines – As police tickets are paid to the county through the court system, the county distributes the appropriate share of revenue to the Village. Fine rates have not changed during the past fiscal year, so changes in revenue collections are attributed to the amount of tickets issued. Cable Franchise Fees – In exchange for constructing, operating, and maintaining a cable television system within the Village of Shorewood, Comcast and AT&T charges a finance fee. The fee is charged at a rate of 5% of gross revenues. A slight increase is budgeted for the 2017 fiscal year over 2016 projected returns. Refuse Fees – The Village contracts with Waste Management for refuse collection, and therefore residential rates are established by a contract. Effective April 1, 2016, the rate for residential refuse collection is $22.53 per month. This represents an increase of 2.5% over the prior year. Senior citizens receive a $3.00 per month discount. Expenses related to refuse collection are shown in the General Fund Program 160. Detail of General Fund Revenues can be found on the following pages

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General FundSummary of Revenues by Type

2014 2015 2016 2016 2017 FY17/FY16Revenue Type Actual Actual Budget Projected Budget % Change

Taxes 8,574,117$ 8,891,412$ 8,697,408$ 9,297,512$ 9,184,826$ 5.60%Licenses 135,965 150,588 137,500 150,500 149,000 8.36%Permits & Fees 427,229 519,043 377,500 545,000 327,750 -13.18%Fines 184,039 192,594 174,500 225,264 212,000 21.49%Recoverable Revenue 93,682 105,281 44,750 44,750 44,750 0.00%Other Revenue 2,110,371 2,057,318 1,989,265 2,049,757 2,063,531 3.73%

Total General Fund Revenues 11,525,403$ 11,916,236$ 11,420,923$ 12,312,783$ 11,981,857$ 4.91%

General FundComparison of Revenues by Year

Revenue Type 2014 Actual 2015 Actual 2016 Budget 2016 Projected 2017 Budget

Taxes 8,574,117$ 8,891,412$ 8,697,408$ 9,297,512$ 9,184,826$ Licenses 135,965$ 150,588$ 137,500$ 150,500$ 149,000$ Permits & Fees 427,229$ 519,043$ 377,500$ 545,000$ 327,750$ Fines 184,039$ 192,594$ 174,500$ 225,264$ 212,000$ Recoverable Revenue 93,682$ 105,281$ 44,750$ 44,750$ 44,750$ Other Revenue 2,110,371$ 2,057,318$ 1,989,265$ 2,049,757$ 2,063,531$

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

Taxes Licenses Permits & Fees Fines Recoverable Revenue Other Revenue

2014 Actual

2015 Actual

2016 Budget

2016 Projected

2017 Budget

39


General FundDetail of Revenues by Type

2014 2015 2016 2016 2017 FY17/16Account Description Actual Actual Budget Projected Budget % Change

400002 Personal Property Tax 47,305$ 45,200$ 46,000$ 51,150$ 46,920$ 2.00%400003 State Income Tax 1,513,790 1,512,131 1,500,000 1,644,910 1,600,000 6.67%400004 Sales Tax 3,822,459 4,309,717 4,080,000 4,510,275 4,500,000 10.29%400015 Non Home Rule Sales Tax 197,907 218,362 250,000 250,000 - -100.00%400016 Home Rule Sales Tax - - - - 275,000 --400005 Utility Tax - Natural Gas 255,217 287,042 285,500 275,000 200,000 -29.95%400006 Utility Tax - Electricity 569,269 556,344 570,000 571,719 570,000 0.00%400008 Telecommunication Tax 275,254 237,332 260,000 249,490 246,000 -5.38%400010 Motel/hotel Tax 14,496 21,995 14,000 22,031 14,000 0.00%400011 New User Tax 269,262 316,595 275,000 305,552 300,000 9.09%400012 Property Tax - General 612,840 605,566 620,690 621,406 621,406 0.12%400013 Property Tax - Police Pen 528,674 566,705 581,218 580,979 594,000 2.20%400014 Prop Tax - Road & Bridge 207,644 214,423 215,000 215,000 217,500 1.16%499000 Transfer In Lieu of Taxes 260,000 - - - - --

Taxes 8,574,117 8,891,412 8,697,408 9,297,512 9,184,826 5.60%

401000 Business Licenses 45,290 46,560 45,000 45,000 45,000 0.00%401001 Contractor License 51,120 59,520 50,000 63,000 61,500 23.00%401002 Liquor License 37,055 42,008 40,000 40,000 40,000 0.00%401003 Tobacco License 2,500 2,500 2,500 2,500 2,500 0.00%

Licenses 135,965 150,588 137,500 150,500 149,000 8.36%

409000 Building Permits 388,538 477,538 350,000 516,626 300,250 -14.21%410000 Reinspection Fees 12,310 16,155 12,500 12,500 12,500 0.00%412000 Development Fees & Permits 26,381 25,350 15,000 15,874 15,000 0.00%

Permits & Fees 427,229 519,043 377,500 545,000 327,750 -13.18%

403000 Court Fines - County 156,409 170,039 152,500 203,264 190,000 24.59%403001 Court Fine - Local 27,630 22,555 22,000 22,000 22,000 0.00%

Fines 184,039 192,594 174,500 225,264 212,000 21.49%

411006 Health Insurance Fees 84,702 90,777 34,750 34,750 34,750 0.00%414003 Special Activity Wages 8,980 14,504 10,000 10,000 10,000 0.00%

Cost Recoverable Revenue 93,682 105,281 44,750 44,750 44,750 0.00%

402000 Interest Earned 3,682 12,381 5,000 5,000 5,000 0.00%413001 Cable TV Franchise Fees 292,274 314,587 300,000 328,985 330,000 10.00%413002 Telephone Franchise Fees 9,399 9,308 7,800 6,212 5,000 -35.90%414002 Parks - Sponsorship Revenue 5,428 5,350 11,000 8,800 5,000 -54.55%414004 Parks - Program Revenue 27,622 12,698 27,600 22,290 10,000 -63.77%414005 Parks - Concession Stand 1,575 - - - - --414006 Parks - Permits 1,330 994 1,200 2,460 1,000 -16.67%414007 Parks - Brochure Advertising 2,550 5,000 6,000 - - -100.00%417003 Penalties/Service Charges 25,456 26,263 27,500 27,500 27,500 0.00%450000 Miscellaneous Revenue 28,569 56,316 30,000 30,000 14,550 -51.50%450003 Refuse/Recycling Charge 1,404,864 1,465,983 1,501,625 1,546,970 1,585,641 5.59%490000 Telecommunications Fee 67,342 111,478 49,540 49,540 49,540 0.00%499002 Transfer in W/S Fund 22,000 22,000 22,000 22,000 22,000 0.00%499004 Transfer in Park Fund 218,278 14,959 - - 8,300 --

Other Revenue 2,110,371 2,057,318 1,989,265 2,049,757 2,063,531 3.73%

General Fund Revenue 11,525,403$ 11,916,236$ 11,420,923$ 12,312,783$ 11,981,857$ 4.91%

40

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Expenses

General Fund The Village of Shorewood General Fund is organized as a series of programs with an overriding departmental head control over the various programs. The detail of the relationship between programs and departments can be found in the Entity Wide Schedules section of this document. Each Program budget follows a specific format. Program Mission/Goals – Describes the program’s overall mission and the scope of its services

to the Village. Program Activity – Describes the activities in which the program will engage during the budget

year.

Budget Comment – Details any significant change in the budget from prior years

Expenditure Detail – Detail of Program expenditures for prior year’s actual expenses (2014 & 2015), budget and estimate of final expenses for 2016, and budget amounts for 2017.

Explanatory Notes – Provides further detail behind line item expenditures for the program. Several schedules summarizing General Fund expenses can be found on the following pages. Further detail on each specific program following the format described above follows the summary schedules.

41


General FundSummary of Expenses by Department

2014 2015 2016 2016 2017 FY17/FY16Program Program Name Actual Actual Budget Projected Budget % Change

100 Village Board 98,237$ 104,837$ 108,278$ 104,227$ 108,097$ -0.17%105 Commissions 27,081 7,344 30,182 15,288 20,230 -32.97%110 Village Administration 251,697 346,894 376,585 316,994 303,193 -19.49%111 Village Attorney 159,789 155,180 140,000 137,500 137,500 -1.79%112 Village Engineer 138,711 102,936 100,000 93,000 90,600 -9.40%113 Village Cable 33,567 33,133 23,771 7,544 11,929 -49.82%120 Finance 203,782 264,829 280,712 285,573 301,020 7.23%130 Information Technology 186,769 178,441 169,744 144,513 240,835 41.88%140 Central Services 1,082,539 764,053 704,082 713,191 796,183 13.08%150 Special Events 17,476 12,869 - - - --160 Refuse Collection 1,393,345 1,505,098 1,555,401 1,569,936 1,616,668 3.94%

Total Governmental Services 3,592,992 3,475,614 3,488,754 3,387,765 3,626,255 3.94%

200 Police Administration 299,307 346,426 372,331 363,678 370,131 -0.59%210 Police Records 190,724 198,931 191,863 183,433 213,188 11.11%220 Police Investigations 274,759 294,680 376,098 366,505 371,537 -1.21%230 Police Patrol 2,618,068 2,735,937 2,617,151 2,611,650 2,791,386 6.66%240 Community Services 132,078 149,345 156,094 153,507 154,180 -1.23%250 Police Communications 260,564 243,301 271,000 261,534 287,520 6.10%260 Police Traffic 136,480 158,601 162,756 173,042 217,850 33.85%270 Shorewood EMA 18,343 52,440 28,077 15,075 45,791 63.09%

Total Public Safety 3,930,324 4,179,660 4,175,370 4,128,424 4,451,583 6.62%

300 Public Works Administration 147,560 138,902 143,355 143,305 170,586 19.00%310 Streets 920,802 1,011,580 1,149,838 986,647 1,066,120 -7.28%311 Street Lighting 192,018 264,216 279,274 279,211 296,136 6.04%312 Street Sweeping 29,949 33,170 40,221 37,657 40,793 1.42%330 Parkway Maintenance 241,905 397,804 368,699 351,660 391,759 6.25%340 Building Equipment Maintenance 152,649 229,506 179,845 162,838 189,190 5.20%350 Fleet Maintenance 222,422 261,022 260,748 235,187 266,142 2.07%360 Traffic Signals 31,981 31,917 38,542 36,116 38,027 -1.34%

Total Public Works 1,939,287 2,368,117 2,460,522 2,232,620 2,458,753 -0.07%

500 Economic Development 92,543 54,223 104,088 103,078 88,595 -14.89%510 Planning 86,923 75,628 58,053 45,143 51,390 -11.48%520 Building 304,111 334,746 347,819 322,910 465,618 33.87%530 Code Enforcement 74,334 104,755 105,501 107,396 99,579 -5.61%

Total Community Development 557,911 569,352 615,462 578,528 705,181 14.58%

800 Parks Administration 25,958 27,632 30,680 32,608 63,563 107.18%810 Park Programs 123,410 137,809 201,029 176,244 225,316 12.08%820 Park Maintenance 585,251 465,006 449,108 421,948 451,206 0.47%

Total Parks and Recreation 734,619 630,447 680,816 630,800 740,085 8.71%

Total General Fund Expenses 10,755,131$ 11,223,190$ 11,420,924$ 10,958,137$ 11,981,857$ 4.91%

42


General FundSummary of Expenses by Type

2014 2015 2016 2016 2017 FY17/FY16Type Department Actual Actual Budget Projected Budget % Change

Personnel ServicesGovernmental Services 544,086$ 660,664$ 702,409$ 665,873$ 670,125$ -4.60%Public Safety 3,310,967 3,443,859 3,496,465 3,539,833 3,780,073 8.11%Public Works 882,506 831,942 1,074,411 999,673 1,116,471 3.91%Community Development 483,641 499,038 503,252 464,750 540,081 7.32%Parks and Recreation 331,800 341,667 371,846 346,654 430,881 15.88%

Total 5,553,001 5,777,170 6,148,383 6,016,783 6,537,631 6.33%

Contractual ServicesGovernmental Services 2,401,396 2,482,284 2,490,706 2,444,133 2,668,603 7.14%Public Safety 326,491 323,238 395,855 354,948 391,910 -1.00%Public Works 444,127 656,658 562,966 555,234 644,262 14.44%Community Development 58,105 60,413 99,610 103,810 155,250 55.86%Parks and Recreation 115,836 132,044 166,284 145,706 163,021 -1.96%

Total 3,345,955 3,654,637 3,715,422 3,603,831 4,023,045 8.28%

CommoditiesGovernmental Services 27,094 30,409 24,675 16,196 19,100 -22.59%Public Safety 141,520 164,874 153,000 101,893 124,750 -18.46%Public Works 400,473 501,653 512,571 342,739 377,559 -26.34%Community Development 7,665 5,301 8,000 5,368 5,250 -34.38%Parks and Recreation 34,497 40,907 52,553 48,158 48,200 -8.28%

Total 611,248 743,145 750,799 514,354 574,859 -23.43%

Capital OutlayGovernmental Services 81,739 84,183 40,900 33,500 57,364 40.25%Public Safety 19,445 106,389 19,000 24,000 32,000 68.42%Public Works 42,881 92,288 37,200 61,600 36,250 -2.55%Community Development - - - - - --Parks and Recreation 228,986 30,779 4,750 4,900 12,600 165.26%

Total 373,050 313,640 101,850 124,000 138,214 35.70%

TransfersGovernmental Services 538,677 218,074 230,063 228,063 211,063 -8.26%Public Safety 131,900 141,300 111,050 107,750 122,850 10.63%Public Works 169,300 285,575 273,374 273,374 284,211 3.96%Community Development 8,500 4,600 4,600 4,600 4,600 0.00%Parks and Recreation 23,500 85,050 85,383 85,383 85,383 0.00%

Total 871,877 734,599 704,471 699,170 708,107 0.52%

Total General Fund Expenditures 10,755,131$ 11,223,190$ 11,420,924$ 10,958,137$ 11,981,857$ 4.91%

43

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 100 – Village Board

Mission/Program Goals:

Determine the needs of the citizenry and the best way for the Village to respond to them. Establish ordinances, policies, appoint members of boards and commissions and approve budgets that determine the type, manner, and cost of services to be delivered. Program Activities: Govern the Village of Shorewood and determine the service levels to be delivered to the residents of Shorewood. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

44


General FundProgram 100 - Village Board

2014 2015 2016 2016 2017 FY17/FY16Acct Description Actual Actual Budget Projected Budget % Change

500005 Wages - Elected/Appointed 69,151$ 74,413$ 76,192$ 75,444$ 75,307$ -1.16%501000 FICA 5,289 5,477 5,829 5,771 5,761 -1.17%502000 Pension/IMRF 2,132 2,185 2,231 2,204 2,275 1.96%

Total Personnel Services 76,573 82,075 84,252 83,420 83,343 -1.08%

622000 Telephone & Data 1,012 1,073 1,000 995 1,000 0.00%623000 Travel & Training 6,361 6,879 7,700 5,550 7,450 -3.25%626000 Dues & Subscriptions 13,918 13,865 14,101 14,100 15,804 12.08%650008 Other Professional Services 300 330 - - - --

Total Contractual Services 21,591 22,146 22,801 20,645 24,254 6.37%

700003 Miscellaneous 73 - - - - --720004 Uniforms - 616 700 162 500 -28.57%745000 Books & Publications - - 525 - - -100.00%

Total Commodities 73 616 1,225 162 500 -59.18%

Total Village Board 98,237$ 104,837$ 108,278$ 104,227$ 108,097$ -0.17%

Budget Notes:

Acct Description Amount Acct Amount

623000 Travel & Training 626000 Dues & SubscriptionsChamber of Commerce 200 Will County Govt League 11,804

WCGL 700 IML 1,500 Metro Mayor's Caucus 150 Metro Mayor's Caucus 750 IML 6,000 Illinois Municipal Clerk's 100 Other 400 ICSC 50

Total 7,450 CMAP 1,500

100

Total 15,804

Description

Chamber

45

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 105 – Commissions

Mission/Program Goals: There are several standing Commissions and Committees that are appointed by the Village President and approved by the Village Board that serve in an advisory capacity to the Village Board. Their goal is to review outstanding issues, analyze proposed and alternative solutions, and make recommendation to the Village Board. Program Activities: The following commissions/committees have been created to assist the Village Board. The Village President may create additional committees when the need arises. The Commissions program serves the following committees:

Citizen’s Advisory Committee

Planning and Zoning Commission

Police & Fire Commission Budget Commentary: The predominant use of funds in this program is for testing and hiring purposes in the Police Department, which is a function of the Police & Fire Commission. The Village may need to update the Sergeants’ promotional list during the 2016‐17 fiscal year, so funds in testing & hiring are allocated for that purpose. Also included are funds that may be necessary should a patrol position become vacant.

46


General FundProgram 105 - Commissions


500001 Wages - Full Time -$ 500$ 1,500$ 750$ 750$ -50.00%500002 Wages - Part time 11,106 3,750 4,800 4,800 4,800 0.00%500003 Wages - Overtime - 315 1,000 500 500 -50.00%501000 FICA 850 562 558 463 463 -17.12%502000 IMRF 138 102 324 100 167 -48.42%


623000 Travel & Training 569 638 2,400 575 2,400 0.00%625000 Printing - - 400 400 - -100.00%626000 Dues & Subscriptions 525 375 400 400 400 0.00%636000 Publications in Newspapers 1,184 1,081 900 1,400 750 -16.67%640000 Testing & Hiring 12,636 - 17,000 5,000 10,000 -41.18%650008 Other Professional Services - - 650 650 - -100.00%

Total Contractual Services 14,914 2,094 21,750 8,425 13,550 -37.70%

700003 Miscellaneous 73 20 100 100 - -100.00%745000 Books & Publications - - 150 150 - -100.00%

Total Commodities 73 20 250 250 - -100.00%

Total Commissions 27,081$ 7,344$ 30,182$ 15,288$ 20,230$ -32.97%

Budget Notes:


626000 Dues & Subscriptions 640000 Testing & HiringIL Police/Fire Comm Asc. 400 Sgt Testing 8,000

Total 400 2,000

Total 10,000

Poly, Psych, Medical

Description

47

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 110 – Village Administration

Mission/Program Goals: Responsible for the day‐to‐day management and operation of all departments of the Village and formulates recommendations for the Village Board’s consideration and implements the policies and directives of the Village President and Village Board. Program Activities:

Executing Board policies and objectives, agendas, research, and intergovernmental relations

Formulating, monitoring, and coordinating communication programs

Responding to citizen and business requests for information and assistance

Developing programs that increase employee morale, motivation, and productivity

Preparing the annual operating budget and multiyear Capital Improvements Program Budget Commentary: Travel & Training – Funds are included to continue cultivating the High Performance Organization (HPO) training program through the University of Virginia.

48


General FundProgram 110 - Village Administration


500001 Wages - Full Time 101,750$ 167,274$ 172,230$ 144,226$ 132,927$ -22.82%500003 Wages - Overtime 442 24 500 - - -100.00%501000 FICA 7,616 12,184 13,214 11,033 10,169 -23.04%502000 Pension/IMRF 13,198 21,566 22,368 17,399 17,759 -20.61%504000 Education Reimbursement 6,018 5,000 10,000 7,500 5,000 -50.00%506000 Health & Life Insurance 56,547 51,210 49,267 45,977 29,461 -40.20%506003 Terminal Reserve Adj-Insurance (8,071) - - - - --506500 Deferred Health Ins. Program 37,431 37,107 39,751 37,916 35,626 -10.38%


621000 Postage - 60 100 100 100 0.00%622000 Telephone & Data 1,569 1,183 1,380 839 1,100 -20.29%623000 Travel & Training 1,112 10,769 15,500 9,100 19,000 22.58%625000 Printing 70 1,634 3,000 1,957 3,000 0.00%626000 Dues & Subscriptions 3,244 3,092 4,000 3,500 2,465 -38.38%636000 Publications in Newspapers 767 162 750 - - -100.00%642000 Employee Recognition 1,117 2,180 7,500 3,000 3,000 -60.00%650008 Other Professional Services 10,165 18,638 27,425 25,000 33,586 22.46%


700001 Office Supplies 626 - - - - --700003 Miscellaneous 92 341 200 - - -100.00%720004 Uniforms 200 33 200 160 - -100.00%740000 Gas & Diesel 1,675 1,513 2,000 989 1,500 -25.00%745000 Books & Publications - 115 200 - - -100.00%750000 Beautification 6,129 2,810 - 1,297 1,500 --

Total Commodities 8,721 4,812 2,600 2,446 3,000 15.38%

821000 Transfer to Major Equip Fund 10,000 10,000 7,000 7,000 7,000 0.00%

Total Transfers 10,000 10,000 7,000 7,000 7,000 0.00%

Total Village Administration 251,697$ 346,894$ 376,585$ 316,994$ 303,193$ -19.49%

Budget Notes:


650008 Other Professional Services 625000 PrintingEmployee Assistance 1,500 3,000

Strategic Plan 7,150 Total 3,000 Sterling Codifiers 5,000 Will County Recorder 600 626000 Dues & SubscriptionsPre-emp physical 1,000 Conservation Fund 100 ASCAP 336 Herald News Electronic 80

Consulting Svcs 18,000 Reuters 230

Total 33,586 Local GovNews 480

ILCMA 375 ICMA 1,100

100

Total 2,465

Municipal Clerks of IL

Citizen Newsletter

Description

49

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 111 – Village Attorney

Mission/Program Goals: Provide legal services for Village operating departments, various Boards & Commissions, including the prosecution of local ordinance violations. Program Activities: The Village utilizes an outside firm to provide legal services. The Village is billed on a per hour basis for legal services received. Regular activities include but are not limited to:

Review and maintenance of the Village Code

Attendance at regular Village Board Meetings

Review and guidance on contracts the Village may enter into Budget Commentary: There are no significant changes in this program over the prior fiscal year.

50


General FundProgram 111 - Village Attorney


650002 Legal Services 159,789$ 155,180$ 140,000$ 137,500$ 137,500$ -1.79%


Total - Village Attorney 159,789$ 155,180$ 140,000$ 137,500$ 137,500$ -1.79%

51

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 112 – Village Engineer

Mission/Program Goals: Provide essential municipal engineering services to the Village through the use of external consultants. Program Activities: Village engineering activities include but are not limited to:

New commercial or residential developments

Capital improvement projects

Roadway construction and maintenance

Storm water management

Infrastructure Planning

Project Design and Project Management Budget Commentary: No significant change is expected over the prior year in the General Fund portion of engineering expenses. Engineering expenses specific to a capital project are recorded with the project, therefore additional engineering expenses are recorded in the Water and Sewer Fund (002) and the Motor Fuel Tax Fund (003)

52


General FundProgram 112 - Village Engineer


650001 Village Engineer 138,711$ 102,936$ 100,000$ 93,000$ 90,600$ -9.40%


Total - Village Engineer 138,711$ 102,936$ 100,000$ 93,000$ 90,600$ -9.40%

53

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 113 – Village Cable

Mission/Program Goals: To increase community awareness among citizens by airing municipal, educational, and social events within Shorewood. Program Activities: Television coverage including, but not limited to, the following:

Village Board Meetings

Local Village events

Community programs and services

Interviews with elected officials and other noteworthy individuals

Digital bulletin board

Local sporting events Budget Commentary: Over the past several fiscal years, funds have been allocated to upgrade the equipment for the SCCTV program. No significant upgrades are expected during the current fiscal year. Allocated funds are for ancillary equipment and operating needs.

54


General FundProgram 113 - Village Cable


500002 Wages - Part Time 9,193$ 9,597$ 5,000$ -$ 3,120$ -37.60%500003 Wages - Overtime 97 2,776 3,000 2,800 3,000 0.00%501000 FICA 711 947 612 214 468 -23.50%502000 Pension - IMRF 12 358 389 390 401 3.17%


622000 Telephone & Data 237 412 550 38 40 -92.73%650019 Video Stream Meetings 3,353 4,475 4,620 1,714 1,800 -61.04%


700002 Maintenance & Op Supplies 3,302 4,370 4,500 2,388 3,000 -33.33%720004 Uniforms 597 - 100 - 100 0.00%

Total Commodities 3,899 4,370 4,600 2,388 3,100 -32.61%

820000 Equipment 16,066 10,198 5,000 - - -100.00%

Total Capital Outlay 16,066 10,198 5,000 - - -100.00%

Total Village Cable 33,567$ 33,133$ 23,771$ 7,544$ 11,929$ -49.82%

55

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 120 – Finance

Mission/Program Goals: The Village of Shorewood Finance Department is responsible for safely and securely managing the assets of the Village of Shorewood. In doing such, we strive to cultivate an open environment while engaging our citizenry on the sources and uses of the Village’s funds. Program Activities:

Review and maintain the Village’s financial policies to ensure compliance with state statues and GASB pronouncements

Accounts Payable – The Village distributes monies owed to outside vendors twice per month

Accounts Receivable – The Village issues invoices to various customers and monitors the recognition of these receipts

Coordination and execution of the Village’s annual audit and subsequent issuance of the Village’s annual Comprehensive Annual Financial Report (CAFR)

Preparation of the Village’s annual budget, and ongoing monitoring of budget performance

Annual Filing of the Village’s property tax levy

Annual distribution of the Village’s property tax rebate program

Administer the Village’s debt management program in accordance with federal and state requirements and ensuring post‐issuance compliance on existing debt issues.

Budget Commentary: Contractual Services – Although the overall fees for the Village’s annual audit have increased, the distribution between the General Fund and the Water & Sewer Fund has been updated and therefore a lower percentage of the total contract amount is reflected in the General Fund. Audit Fees are also displayed in the Water Administration program (400) and the Sewer Administration program (450).

56


General FundProgram 120 - Finance


500001 Wages - Full Time 111,480$ 159,139$ 165,573$ 169,637$ 179,309$ 8.30%500003 Wages - Overtime - - - 500 500 -501000 FICA 8,369 11,892 12,666 13,015 13,755 8.60%502000 Pension/IMRF 14,188 20,513 21,442 22,410 24,023 12.04%506900 Health & Life Insurance 27,421 27,162 37,840 35,313 36,063 -4.70%

Total Personnel Services 161,457 218,706 237,522 240,875 253,650 6.79%

622000 Telephone 249 - - - - -623000 Travel & Training 6,048 2,795 2,500 2,000 4,030 61.20%625000 Printing 546 1,603 1,000 400 1,000 0.00%626000 Dues & Subscriptions 1,020 690 690 690 690 0.00%636000 Publications in Newspapers 887 700 700 777 900 28.57%650005 Audit Services 12,875 15,179 16,400 19,024 15,250 -7.01%650008 Other Professional Services 19,350 25,157 21,900 21,807 25,000 14.16%


700001 Office Supplies 1,077 - - - - -700002 Maintenance & Op Supplies - - - - 500 -700003 Miscellaneous 273 - - - - -

Total Commodities 1,350 - - - 500 -

Total Finance 203,782$ 264,829$ 280,712$ 285,573$ 301,020$ 7.23%

Budget Notes:


623000 Travel & Training 650005 Audit ServicesIGFOA Local Training 750 15,250

GFOA (1) 1,780 Total 15,250

1,500 * Split w/ Water/Sewer Fund

Total 4,030 650008 Other Professional Services

626000 Dues & Subscriptions CAFR App 450 Springbrook User Group 175 Continuing Disclosure 3,000 IGFOA (2) 350 Pension Actuary 4,500

GFOA (2) 340 OPEB Actuary 3,500

Total 690 Distinguished Budget 350 13,200

Total 25,000

Description

Bank Service Charges

IGFOA (2)

General Fund*

57

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 130 – Information Technology


Ensure that the Village's Information Technology remains current and viable.

Update website and mobile website to include additional features and enhancements. Program Activities:

Village wide responsibility for the coordination, implementation, and application services of the information management System for all departments, including the Village’s website.

Provide central telecommunications and networking services for Village Departments. Budget Commentary: Personnel – There is an increase in personnel services to represent the addition of one full time employee during the 2016‐17 fiscal year. Currently, IT is administered by one part time employee and the use of an external consultant when necessary. Contractual Services – An overall increase is expected in contractual services, most predominately from the addition of Accela, which is an update to the software used in the building department. The platform charges a fee per user per month. Commodities – There is an increase in commodities to accommodate new switches necessary as well as the potential for body camera storage in the Police Department.

58


General FundProgram 130 - Information Technology


500001 Wages - Full Time -$ -$ -$ -$ 21,250$ --500002 Wages - Part Time 17,269 17,234 19,121 19,100 19,601 2.51%501000 FICA 1,321 1,319 1,463 1,461 3,125 113.64%502000 Pension/IMRF - - - - 2,839 --506900 Health & Life Insurance - - - - 5,152 --


602004 Equipment Mtnc Agreements 56,700 48,317 69,718 60,000 88,000 26.22%622000 Telephone 180 180 180 180 180 0.00%623000 Travel & Training - - 3,000 322 - -100.00%650008 Other Professional Services 19,618 12,715 14,700 8,000 13,200 -10.20%650019 Internet Connections 6,185 9,679 10,661 9,800 16,623 55.92%


700002 Maintenance & Op Supplies 3,523 2,372 2,000 2,000 2,500 25.00%700010 Copy & Printing Supplies - 2,641 3,000 150 1,000 -66.67%


823000 Computer Hardware Equip 58,918 65,975 33,500 30,000 54,964 64.07%823001 Computer Software 6,755 8,009 2,400 3,500 2,400 0.00%

Total Capital Outlay 65,672 73,984 35,900 33,500 57,364 59.79%

821000 Transfer to Major Equip Fund 16,300 10,000 10,000 10,000 10,000 0.00%

Total Transfers 16,300 10,000 10,000 10,000 10,000 0.00%

Total Information Technology 186,769$ 178,441$ 169,744$ 144,513$ 240,835$ 41.88%

Budget Notes:


650008 Other Professional Services 823000 Computer HardwareWeb Hosting-Weblinx 500 48 Port Switch 9,324 Network Monitoring 1,200 4 Ipads 2,120 Website Updates 1,500 2 Laptops 1,700 CTC - 50% 10,000 Cable, parts, panel PW 1,500

Total 13,200 3 Laptops 2,100 6 Desktop Monitors 720

650019 Internet Connections Squad Video Storage 13,000 Air-Wans - Police 950 Cash Receipt Printer 600 In Squad Internet - PD 4,800 5 Squad Car Boxes 17,500 TV for VH, PD, PW 400 6,400

Comcast VH 2,458 Total 54,964 Comcast PD 1,775 Verizon Data Package 3,840 823001 Computer SoftwareDSL VH 2,400 Canon PW 200

Total 16,623 Canon CD 200 2,000

Total 2,400

Description

Office 2016 - 15 licenses

8 Workstations

59


General FundProgram 130 - Information Technology

Budget Notes:

Acct Description Amount

602004 Equipment Mtnc AgreementsSprinbrook Mtnc. 20,240 Accela Monthly Access (13) 20,132 Livescan Support (PD) 5,000 CMS Maintenance 1,600 Time Clock Maintenance 300 Copiers 1,000 Trend Micro Security 1,000 Brownlee - PD 600 Road Base Annual Support 2,295 Laserfiche 1,800 Veritas System Recovery 500 Barracuda Spam Firewall 1,150 Barracuda Web Filter (2) 2,000 PD Scheduling Software 150 SSL Cert. for Mail Server 250 Mozy Pro Offsite storage 1,800 Barracuda Message Archiver 1,350 GIS Monthly Access 4,500 GIS Updates 5,000 24 Port Switch Smartnet PW 350 48 Port Switch Smartnet PD 1,150 48 Port Switch Smartnet VH (3) 3,388 ASA 5505 Smartnet VH, PW 500 ASA 5506 Smartnet PW, PD 300 VMWare Vsphere 300 EqualLogic SAN PD 1,100 EqualLogic SAN VH 1,100 PowerEdge R620 1,000 PowerEdge R710 (2) 1,000 IDS Software Update (PW) 850 TraffTech 2,045 Wireless Maint. 4,000 Backup Exec for Village Hall 250

Total 88,000

60

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 140 – Central Services

Mission/Program Goals: To efficiently provide quality facilities, equipment, procurement, insurance and benefit services to support the Village of Shorewood departments in their goals. Program Activities: Central Services is used to account for those expenditures that are not program specific but which may encompass all Village services, such as liability insurance, or expenditures that do not pertain to any one program such as sales tax incentives. Budget Commentary: Personnel Expenses – Some overtime expense may be necessary to administer the property tax rebate program. Sales Tax Incentives – The Home Depot Economic Incentive Agreement expired in November, 2014. There are only two sales tax incentives still active. Both of these expire in April 2017. Liability Insurance – Only a marginal increase is expected for liability and worker’s compensation insurance. Property Tax Rebate – The Village Board introduced a property tax rebate program in 2011 in conjunction with a Non Home Rule Sales Tax. Property tax payers within the Village are required to fill out an application for this rebate each fall. The program will be modified during the 2016‐17 fiscal year as the Village transitions to a Home Rule Sales Tax.

61


General FundProgram 140 - Central Services


506001 Health Incentive 2,734$ -$ -$ -$ -$ --507000 Unemployement - Self Insured 35,827 12,815 20,000 30,865 20,000 0.00%


600001 Liability Insurance 115,938 110,696 113,869 109,578 115,000 0.99%601500 Employee Wellness - 4,998 10,000 10,000 10,000 0.00%602004 Equipment Mtnc Agreements 1,922 1,620 1,650 1,620 1,620 -1.82%621000 Postage 2,607 4,570 3,000 4,000 4,000 33.33%622000 Telephone 9,810 7,783 9,000 8,765 9,000 0.00%660001 Special Census - - - - 80,000 --681002 Sales Tax Rebate - Dominick's (3,048) - - - - --681005 Sales Tax Rebate - Home Depot 128,014 106,731 - - - --681006 Sales Tax Rebate - Conrads 46,842 58,893 50,000 55,000 55,000 10.00%681007 Sales Tax Rebate - Tirapelli 21,291 23,456 22,500 23,500 24,000 6.67%682000 Property Tax Rebate 198,770 218,839 250,000 250,000 275,000 10.00%


700001 Office Supplies 7,372 12,522 8,000 8,800 8,500 6.25%700003 Miscellaneous 2,083 3,058 3,000 - - -100.00%


821000 Transfer to Major Equip Fund 33,748 - - - - --999014 Transfer to Debt Service 224,912 198,074 213,063 211,063 194,063 -8.92%999016 Transfer to Grant Fund 3,721 - - - - --999019 Transfer to Capital Projects 249,996 - - - - --

Total Transfers 512,377 198,074 213,063 211,063 194,063 -8.92%

Total Central Services 1,082,539$ 764,053$ 704,082$ 713,191$ 796,183$ 13.08%

62

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 150 – Special Events

Mission/Program Goals: The development, presentation, support, and promotion of special events, which entertain, enhance quality of life, encourage community pride and participation, and assist all special event sponsors throughout the community. Program Activities: Develop and stage annual and special Village events/activities Budget Commentary: This program has been eliminated. The Village’s special events function has shifted and now is best represented in Park Programs (810). The following schedule remains in the budget to represent historical expenses.

63


General FundProgram 150 - Special Events


632001 Village Supported Activities 305$ 352$ -$ -$ -$ --642000 Staff/Volunteer Recognition 3,879 1,188 - - - --650010 Crossroads Festival 692 329 - - - --650017 Fireworks 12,600 11,000 - - - --

Total Contractual Services 17,476 12,869 - - - --

720004 Uniforms - - - - - --

Total Commodities - - - - - --

Total Special Events 17,476$ 12,869$ -$ -$ -$ --

Program eliminated during 2015-16 Budget. Expenses are more accurately displayed in the Administration Program (110) andin Park Programs (810)

64

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 160 – Refuse Collection

Mission/Program Goals: To deliver in a timely manner a comprehensive, cost‐effective, environmentally sound, and technically reliable residential solid waste collection, disposal and reduction system for residents of the Village of Shorewood. Program Activities: Quality, weekly collection of the following:

Household waste

Yard waste

Co‐mingled recyclables

Bulk items Budget Commentary: Contractual Services – The increase in contractual services reflects the increased cost of the annual increase in the contract. The Village entered into a new contract with Waste Management in 2014, which will provide for weekly recycling for all residents within the Village and a $3.00 per month discount for refuse service for senior citizens residing in the Village. The increase in contractual services accommodates both the rate increase within the contract (2.5%) and the increased number of homes receiving garbage collection service due to growth within the community.

65


General FundProgram 160 - Refuse Collection


500001 Wages - Full Time 8,306$ 11,429$ 11,690$ 12,216$ 12,473$ 6.71%501000 FICA 625 833 894 934 954 6.71%502000 Pension/IMRF 1,059 1,473 1,514 1,587 1,666 10.08%506900 Health & Life Insurance 1,879 1,508 1,441 1,346 1,460 1.27%


621000 Postage 5,467 5,585 6,000 6,378 6,500 8.33%625000 Printing 464 - - - - --627000 Refuse Collection 1,373,619 1,482,285 1,531,863 1,545,257 1,591,615 3.90%650008 Other Professional Services 1,926 1,984 2,000 2,218 2,000 0.00%

Total Contractual Services 1,381,476 1,489,854 1,539,863 1,553,853 1,600,115 3.91%

Total Refuse Collection 1,393,345$ 1,505,098$ 1,555,401$ 1,569,936$ 1,616,668$ 3.94%

66

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 200 – Police Administration


The mission of the Village of Shorewood Police Department is to enhance the quality of life in the Village of Shorewood by working cooperatively with the public to prevent crime, enforce the laws, preserve the peace, and provide a safe environment for our residents and visitors. We are committed to the fair and impartial enforcement of all laws of the community, the delivery of exceptional public safety services, and the preservation of the public trust through the maintenance of the highest professional standards and ethics.

Program Activities:

Lead and manage all activities of the police organization to achieve the highest degree of accomplishment in our operations.

Provide direction to the Patrol, Investigations, Community Services, and Records Divisions ensuring they are mutually supportive of one another and that their operations, planning, research, training, and general administration are in accordance with department objectives and long term strategic planning.

Develop a strategic plan to provide for the long term mission and goals of the department in accordance with the plans established by the Village Administrator and elected officials of the Village.

Update the Village of Shorewood Police and Procedure Manual to provide for the good order and discipline of the Department and reduce our liability exposure by the establishment and maintenance of good work practices.

Provide for the continuing education and career development of departmental personnel through the various training networks and professional education associations.

Facilitate the networking of Department elements with criminal justice and first responder partners in our region. This includes but is not limited to department communications, investigations, case preparation and management, mutual aid, emergency management, domestic violence, traffic enforcement, special operations, drug enforcement, and gang suppression.

Budget Commentary: There are no significant changes in this program over the prior fiscal year.

67


General FundProgram 200 - Police Administration

2014 2015 2016 2016 2017 FY17/FY16Account Description Actual Actual Budget Projected Budget % Change

500001 Wages - Full Time 155,718$ 169,022$ 172,612$ 177,400$ 177,272$ 2.70%500006 Wages - Clerical 54,430 56,063 57,244 57,464 58,675 2.50%501000 FICA 4,055 4,215 4,379 4,396 4,489 2.50%502000 Pension/IMRF 6,932 7,227 7,413 7,465 7,839 5.75%503000 Police Pension 40,549 47,490 48,982 48,963 46,739 -4.58%505000 Police Education Pay 550 550 550 550 550 0.00%506000 Health & Life Insurance 36,617 32,421 40,600 37,889 39,767 -2.05%506003 Terminal Reserve Adj-Insurance (43,658) - - - - --


622000 Telephone & Data 17,085 10,156 8,500 10,787 9,300 9.41%623000 Travel & Training 2,755 4,215 7,550 5,000 7,550 0.00%626000 Dues & Subscriptions 465 520 1,000 1,000 1,000 0.00%636000 Publications In Newspapers 45 60 800 - 100 -87.50%650008 Other Professional Services 4,900 - 6,500 2,450 2,450 -62.31%


700001 Office Supplies 72 - - - - --700003 Miscellaneous 248 852 1,000 1,000 - -100.00%720004 Uniforms 1,968 1,600 2,600 2,600 2,600 0.00%740000 Gas & Diesel 6,578 5,937 6,000 3,414 4,500 -25.00%


821000 Transfer to Major Eqpmt Fund 10,000 6,100 6,600 3,300 7,300 10.61%

Total Transfers 10,000 6,100 6,600 3,300 7,300 10.61%

Total Police Administration 299,308$ 346,426$ 372,331$ 363,678$ 370,131$ -0.59%

Budget Notes:


623000 Travel & Training 626000 Dues & SubscriptionsIL Chief's Conf. 1,000 Will Co Chiefs 200 International Conference 2,500 International Chiefs 250 Will County Chiefs 1,000 Illinois Chiefs 250 Training Tri-River X 2 150 Elderly Service Officer 50 NEMERT X 2 200 250

ILEAS 1,700 Total 1,000 Other 1,000

Total 7,550 650008 Other Professional Services2,450

Total 2,450

Description

Other

Lexipol

68

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 210 – Police Records

Mission/Program Goals: The Records Division of the Shorewood Police Department is responsible for the preparation, processing, and maintenance of all departmental records. The clerks of the Records Division also assist citizens with walk‐in services, answer telephones, transmit messages and route requests for information the appropriate Departmental personnel. The Records Division also submits all required crime statistics to the appropriate county, state, and federal agency as prescribed by law.

Program Activities:

Processing of Arrests: Prepare, enter and maintain all arrest records and case dispositions. Route arrest records in a timely manner to the designated local or state prosecutorial agency. Ensure the timely appearances of officers in court by preparing court schedules and providing officers with court date notifications.

Police Records Services: The Records Division will provide police reports to outside law enforcement agencies upon request and to citizens in accordance with current laws, ordinances, rules and regulations. Records personnel assist the administration with the creation, duplication, and distribution of departmental forms. The Records Division also maintains bicycle registration records, business key holder index information, residential and business false alarm records and animal control forms. Records personnel also collect fees and send statements accordingly.

Records personnel compile daily information from incident and arrest reports, radio logs and CAD reports and further provide monthly internal and external reports to parties at the direction of the Chief of Police.

Traffic Accident Records: Process and maintain records of all traffic accidents investigated by the Shorewood Police Department and transfer accident records to the Illinois Secretary of State’s Office and other stakeholders in a timely manner.

The Records Supervisor will coordinate all non‐Village server related information technology programs including in squad computers, LIVESCAN fingerprint scanner operations, LEADS Administration, IWIN Administration, and in squad digital cameras.

Coordinate integrated report/computer aided dispatch/squad software with affiliated agencies. Budget Commentary: Printing – The costs for printing of forms and citations necessitates the separation of this expenditure from other office supply costs.

69


General FundProgram 210 - Police Records


500006 Wages - Clerical 121,016$ 124,092$ 126,715$ 123,443$ 136,863$ 8.01%501000 FICA 9,067 9,308 9,694 9,443 10,470 8.01%502000 Pension/IMRF 15,412 15,996 16,410 16,035 18,285 11.43%506000 Health & Life Insurance 26,080 29,092 27,494 25,658 40,000 45.48%


602004 Equipment Maint.Agreements 31 733 500 250 200 -60.00%621000 Postage 957 1,045 1,000 1,000 1,200 20.00%622000 Telephone & Data 109 371 450 353 420 -6.67%623000 Travel & Training 56 - 200 - - -100.00%625000 Printing 2,572 783 2,500 2,500 1,000 -60.00%626000 Dues & Subscriptions - - 150 - - -100.00%650008 Other Professional Services 105 735 2,000 - 500 -75.00%


720004 Uniforms 1,082 932 1,000 1,000 500 -50.00%700001 Office Supplies 3,908 - - - - --

Total Commodities 4,990 932 1,000 1,000 500 -50.00%

829000 Building/Furniture Expense 330 844 - - - --

Total Capital Outlay 330 844 - - - --

821000 Transfer to Major Equipment 10,000 15,000 3,750 3,750 3,750 0.00%

Total Transfers 10,000 15,000 3,750 3,750 3,750 0.00%

Total Police Records 190,724$ 198,931$ 191,863$ 183,433$ 213,188$ 11.11%

70

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 220 – Police Investigations


The mission of the Investigation Division is to provide the highest quality criminal investigative support to the Shorewood Police Department by conducting timely and thorough criminal investigations using advanced investigative techniques and forensic equipment. Detectives will conduct systematic and methodical investigations to determine what findings the evidence supports and will not form conclusions in advance. Detectives recognize their responsibilities to the community they serve and are committed to investigating all criminal allegations in an ethical and impartial manner with sensitivity toward victims, witnesses, as well as preserving the rights of the accused. Detectives are dedicated to providing superior investigative services to the Shorewood Police Department to preserve the quality of life that our citizens and visitors enjoy.

Program Activities:

Investigate felony and misdemeanor crime reported to the Department.

Liaison with and maintain professional relationships with adjacent and regional detective divisions to cooperatively collect, analyze and disseminate criminal intelligence.

Coordinate investigations, evidence collection, and patrol operations with the Patrol division to solve reported crime and proactively prevent criminal activity.

Liaison with local and State's Attorney offices to ensure the proper case preparation for successful prosecution of criminal cases.

Conduct pre‐employment background investigations as directed by the Chief of Police.

Oversee the maintenance of evidence by the patrol Evidence Technicians and Property Custodian.

Coordinate the specific requirements of the Illinois Juvenile Court Act including prosecution, crime prevention, and protection of juveniles coordinating efforts with the patrol division, external criminal justice partners, and relevant social agencies.

Address the specific threats to the growing elderly demographic in the Village providing investigative services to elderly victims as well as timely prevention education in cooperation with the Patrol and Community Service Divisions.


71


General FundProgram 220 - Police Investigations


500001 Wages - Full Time 134,951$ 141,976$ 215,574$ 218,747$ 222,416$ 3.17%500003 Wages - Overtime 20,604 5,073 8,000 6,750 8,000 0.00%500006 Wages - Clerical 1,458 1,502 1,534 1,539 1,572 2.48%501000 FICA 108 111 117 118 120 2.48%502000 Pension/IMRF 186 194 194 200 210 8.43%503000 Police Pension 54,348 59,617 61,174 61,149 58,641 -4.14%505000 Police Education 25 25 25 25 25 0.00%506000 Health & Life Insurance 37,741 42,005 54,651 51,001 52,723 -3.53%


622000 Telephone 355 1,584 1,900 1,737 1,900 0.00%623000 Travel & Training 375 - 3,330 2,500 1,330 -60.06%623001 Investigations 113 97 2,500 200 500 -80.00%626000 Dues & Subscriptions 2,597 5,776 7,200 7,200 7,200 0.00%


720004 Uniforms 1,600 1,600 1,600 1,600 1,600 0.00%740000 Gas & Diesel 5,098 6,696 8,000 3,438 5,000 -37.50%


820000 Equipment - 17,424 - - - --

Total Capital Outlay - 17,424 - - - --


Total Transfers 15,200 11,000 10,300 10,300 10,300 0.00%

Total Police Investigations 274,759$ 294,680$ 376,098$ 366,505$ 371,537$ -1.21%

Budget Notes:


623000 Travel & Training 626000 Dues & SubscriptionsNIMERT x 2@ 90 180 Will/Grundy Major Crimes 1,500

TRI-River X 2 @ 75 150 IAPEM 100 Investigative Classes 1,000 Accurint 900

Total 1,330 Critical Reach 900 Experian 600 Lexis Nexis 900

2,300

Total 7,200

Description

LEADS Online

72

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 230 – Police Patrol

Mission/Program Goals: The patrol division is the largest and most diverse division of the Shorewood Police Department dedicated to the proactive deterrence of criminal activity and actively responding to the needs of the community. Adopting an Objective Based Policing strategy to deliver relevant and timely service, the officers in the Patrol Division are the "front line" of the Department responding to calls for service and initiating activity based upon their patrol observations. Program Activities:

The Patrol division is managed by a Deputy Chief with the assistance of four Patrol Sergeants, each of whom leads a patrol shift. The volume of police calls for service has steadily increased for four consecutive years. In addition to an increase in volume, we endeavor to deliver an exceptional level of customer service necessitating a longer contact time and increased follow up activity to ensure our customers are thoroughly served and satisfied that our personnel treated them with dignity and respect while addressing their concern.

Routine Patrol: Perform the primary department function of delivering proactive, self initiated services to the community and responding to calls for service in a vast array of circumstances.

Crime Prevention: Conspicuous and spontaneous patrol activities designed to maximize officer visibility to deter criminal activity. Furthermore, each officer’s ongoing relationship building with the community involves educating the public in ways they reduce their susceptibility to being victimized by crime.

Conduct preliminary investigations by responding to crime scenes, apprehending offenders when possible, the collection and processing of evidence, obtaining relevant case information for the successful prosecution of cases, and coordinating activity with intra and inter departmental agencies as necessary or directed by the command staff.

Traffic Enforcement: Monitor and take enforcement action to address this perennial citizen complaint. Traffic enforcement will remain a primary focus to ensure the safe and uninterrupted movement of vehicles and pedestrians throughout the Village utilizing self initiated officer activity, deliberately coordinated enforcement initiatives, and the utilization of dedicated traffic officers when staffing levels permit their deployment away from routine patrol activities.

Patrol Supervision: Lead, manage, and mentor the officers of the Patrol Division coordinating their day to day operations, proposing appropriate training for their personnel, and providing for the necessary communication among the various division and command staff to accomplish departmental objectives and strategic goals.

73

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 230 – Police Patrol

Budget Commentary:

Personnel – Funds have been allocated to add an additional patrol officer to the department. The Police Department also plans to continue to utilize the additional line item for training overtime created in the prior fiscal year. Training – Primary training needs in the coming year include sending the abovementioned new patrol officer to the police academy and training a new crime scene investigator. Uniforms – The Village is obligated through a collective bargaining agreement to provide protective ballistic armor to employees. In prior years, federal grant dollars were able to offset some of these purchases; however these funds are no longer available. Arms & Ammunition – The Village is able to take advantage of volume discounts for weapon maintenance, accessories and ammunition costs. Legislation and current events can often impact the availability of these items. Animal Control – The Village previously entered into an agreement with Will County Animal Control. This arrangement has been fulfilling the Village’s needs. The contractual costs for the boarding of sick, injured and stray animals have increased but the Village feels as though services can be maintained at the current budget level.

74


General FundProgram 230 - Police Patrol


500001 Wages - Full Time 1,537,563$ 1,585,874$ 1,475,487$ 1,538,418$ 1,627,822$ 10.32%500003 Wages - Overtime 128,893 101,802 115,000 122,631 120,000 4.35%500006 Wages - Clerical 2,796 2,851 2,912 2,092 1,212 -58.37%500007 Overtime Meal Allowance 126 68 150 150 200 33.33%500008 Wages - Overtime (Training) - - 18,560 18,560 19,015 2.45%501000 FICA 208 213 223 160 93 -58.37%501011 Officer in Charge 2,854 3,118 2,850 3,552 4,000 40.35%501012 Field Training Officer 895 882 1,000 - 1,000 0.00%502000 Pension/IMRF 356 368 377 272 162 -57.05%503000 Police Pension 390,320 412,165 418,700 418,533 429,185 2.50%505000 Police Education Pay 5,675 6,175 6,175 6,175 6,675 8.10%506000 Health & Life Insurance 333,137 334,459 317,817 296,594 352,032 10.77%

Total Personnel Services 2,402,821 2,447,974 2,359,251 2,407,135 2,561,396 8.57%

602003 Equipment Maintenance 7,106 3,270 5,000 3,715 5,000 0.00%622000 Telephone & Data 1,559 5,683 6,000 5,000 5,040 -16.00%623000 Travel & Training 11,835 19,187 22,400 16,000 24,550 9.60%626000 Dues & Subscriptions 732 1,595 4,500 4,500 4,150 -7.78%631000 Animal Control 580 5,110 6,000 6,000 6,000 0.00%650008 Other Professional Services - 710 5,000 5,000 10,000 100.00%650019 Internet Connections 6,140 6,336 10,000 4,000 - -100.00%650024 Towing Fees 1,228 1,875 4,000 1,300 2,000 -50.00%


700003 Miscellaneous 1,591 1,807 3,000 - - -100.00%720002 Police Equipment 20,306 18,680 15,000 15,000 15,000 0.00%720004 Uniforms 27,593 25,034 33,000 16,000 28,250 -14.39%720005 Arms/Ammunition 13,535 43,649 11,000 11,000 11,000 0.00%740000 Gas & Diesel 41,892 41,051 50,000 34,000 38,000 -24.00%745000 Books & Publications 1,149 1,055 1,000 1,000 1,000 0.00%


820000 Equipment - 28,119 10,000 10,000 - -100.00%

Total Capital Outlay - 28,119 10,000 10,000 - -100.00%


Total Transfers 330,000 84,800 72,000 72,000 80,000 11.11%

Total Police Patrol 2,868,068$ 2,735,937$ 2,617,151$ 2,611,650$ 2,791,386$ 6.66%

Budget Notes:


650008 Other Professional Services 626000 Dues & SubscriptionsWarrant Services 10,000 Accident Reconstruction 200

Total 10,000 Channahon Range 1,000 ASLET 200

WSSP SOG 1,500

ILEAS 500

750

Total 4,150

Description

Car Seat Recerts

75


General FundProgram 230 - Police Patrol

Budget Notes:


623000 Travel & Training 720005 Arms/Ammunition

Patrol 3,000 Shotgun 1,500

Police Academy (1) 4,000 Rifle 2,500

FTO 750 Pistol 6,000

Evidence 2,000 1,000

Driving 3,000 Total 11,000

Tri-River (20) 1,500

NEMERT (20) 1,800

Crime Scene Investigator 5,000

Fire Arms Instructor 2,500

Police Memorial Springfield 500 Special Olympics Bloomington 500

Total 24,550

720004 Uniforms20 Ofcr @ $800 16,000 Bulletproof Vests (7) 5,250 Specialty Units 3,500 Other 3,500

Total 28,250

TASER

Description

76

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 240 – Community Services

Mission/Program Goals: The Community Services Division of the Shorewood Police Department builds and enhances relationships with a variety of community stakeholders. The ultimate goal of the Department is to reduce crime in the Village. When good will and rapport are established with the public, the community is more aware of their role in assisting the police make the community a safer place for all. Furthermore, the cooperative bond provides for a higher percentage of participation in crime prevention education, a greater likelihood of successful deterrent patrol, as well as the successful investigation of crimes to build prosecutable cases on offenders. Program Activities: We currently provide for community partnership through:

Citizen Advisory Committee

Citizen's Police Academy

Chaplain's Assistance Program

Drug Abuse Resistance Education (DARE) is provided for Troy District 30(c), Minooka Elementary District 201, and Holy Family School.

Elderly services are provided to our growing elderly demographic through: o Seniors and Law Enforcement Together (SALT) o TRIAD (A statewide agency bringing together committed police officers, legal

representatives, elderly rights advocates and senior citizens for crime prevention and education throughout Illinois).

o Participation with individual communities as requested.

Planning and implementing training for all personnel in the police department and other Village departments regarding their roles in community policing.

Community education programs on topics of concern as they arise.

Bike and pedestrian patrol by the officers of the Patrol Division. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

77


General FundProgram 240 - Community Service


500001 Wages - Full Time 79,538$ 85,870$ 86,185$ 88,163$ 89,033$ 3.30%500003 Wages - Overtime - - 11,600 11,000 10,000 -13.79%503000 Police Pension 22,257 24,765 24,457 24,447 23,474 -4.02%506000 Health & Life Insurance 20,570 23,358 22,392 20,896 22,473 0.36%


622000 Telephone & Data 61 243 260 - - -100.00%623000 Travel & Training - - - - - --633000 Community Services 4,066 6,972 7,000 7,000 7,000 0.00%


700002 Operating Supplies - - 2,000 - - -100.00%720004 Uniforms 576 800 1,700 1,500 1,700 0.00%720002 Police Equipment - 7,337 - - - --740000 Gas & Diesel 811 - 500 500 500 0.00%


821000 Transfer to Major Eqpmt Fund 4,200 - - - - --

Total Transfers 4,200 - - - - --

Total Community Service 132,078$ 149,345$ 156,094$ 153,507$ 154,180$ -1.23%

78

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 250 – Police Communications


The Shorewood Police Department is a charter member of the Western Will County Communications Center (WESCOM). We work cooperatively with the WESCOM leadership as well as the command staffs of other WESCOM agencies to ensure telephonic and radio communications are efficiently and effectively received, relayed, and communicated to police personal to deliver the highest level of police services to the community.

Program Activities:

Provide 24 hour communication services to support all Village operations. The Village of Shorewood Police Department utilizes the services of WESCOM to provide communication services at a greatly reduced cost than if the Village were to staff and equip its own independent dispatch center. Budget Commentary: Contractual Services ‐ WESCOM continues to grow and add member agencies. Operational costs have been kept to a minimum through the equitable sharing of administrative costs among member agencies. Shorewood Police Department activity has increased steadily for the past three years but our dispatching costs have either decreased or risen insignificantly because of the growth and shared costs among WESCOM agencies.

79


General FundProgram 250 - Police Communications


650007 Dispatching 260,564$ 243,301$ 271,000$ 261,534$ 287,520$ 6.10%


Total Communications 260,564$ 243,301$ 271,000$ 261,534$ 287,520$ 6.10%

Budget Notes:


650007 DispatchingWESCOM 276,520 STARCOM Fees 6,000 Radios (Traditional VHF) 5,000

Total 287,520

80

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 260 – Police Traffic


Traffic remains a primary concern of the citizens and leadership of the Village of Shorewood. The mission of the Shorewood Police Department Traffic Unit is to address this perennial concern by providing for the safe flow of vehicle and pedestrian traffic throughout the Village by promoting traffic safety through education and enforcement. The Traffic Unit endeavors to reduce traffic accidents by working with traffic engineers and members of the community in identifying traffic hazard areas and to enhance citizen education in regards to traffic safety. The Traffic Unit is managed by the Deputy Chief assisted by the four Patrol Sergeants who supervise the individual patrol shifts. Traffic is a primary objective of all patrol officers but remains a specific dedicated issue for the Department warranting the dedication of officers solely to this task. Two officers are dedicated primarily to traffic enforcement and overseen by one dayshift patrol Sergeant.

Program Activities:

Fair and impartial enforcement of the traffic laws of the Village of Shorewood and the State of Illinois.

Continue the Illinois Traffic Safety Challenge

Procure IMAGE grants through IDOT.

Address overweight truck traffic violations to preserve public works infrastructure.

Conduct traffic safety education upon request or self initiate education programs to address specific traffic related concerns.

Conduct traffic surveys upon request. Furthermore, work with traffic engineers and other stakeholders to accomplish other Village initiatives.

Budget Commentary:

Personnel – The department has shifted some personnel in order to adequately cover patrol shifts and return to a staffing plan that dedicates two officers to traffic enforcement for a majority of their scheduled time.

81


General FundProgram 260 - Police Traffic


500001 Wages - Full Time 77,110$ 79,384$ 95,990$ 96,856$ 133,395$ 38.97%503000 Police Pension 20,671 22,045 27,239 27,228 35,170 29.12%505000 Police Education Pay 250 250 250 300 300 20.00%506000 Health & Life Insurance 9,806 10,870 12,277 11,457 16,385 33.46%


633000 Community Service - - 1,000 1,000 1,000 0.00%

Total Contractual Services - - 1,000 1,000 1,000 0.00%

720004 Uniforms 1,600 1,600 1,600 1,600 1,600 0.00%740000 Gas & Diesel 11,267 6,116 6,000 7,200 8,500 41.67%


820000 Equipment 3,276 13,937 - 9,000 - --

Total Capital Outlay 3,276 13,937 - 9,000 - --


Total Transfers 12,500 24,400 18,400 18,400 21,500 16.85%

Total Police Traffic 136,480$ 158,601$ 162,756$ 173,042$ 217,850$ 33.85%

Budget Notes:


633000 Community ServiceEdu/Promo Items 1,000

Total 1,000

82

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 270 – Shorewood Emergency Management Agency


The Shorewood Emergency Management Agency (SEMA) fulfills the Village's obligation to prepare for and manage disasters, should they arise. Program Activities:

The Chief of Police is also the Village's Emergency Management Director and National Incident Management System (NIMS) Coordinator. He maintains those positions in addition to his other duties. SEMA volunteers put in 680 hours of training, organizational meetings, emergency callouts for traffic control or weather spotting, or responded to work at a variety of community events ranging from the annual Crossroads Festival to Thursday evening Business on the Bridge activities to school sponsored 5K cross country races. This task focused group is highly dedicated to serving their community SEMA continues to prepare its volunteer personnel to assist the professional public safety departments with special events and emergencies. The focuses for the upcoming year will train and prepare for:

Traffic Control

Weather Spotting

Shelter Operations

Dresden Nuclear Emergencies

Pipeline Safety and Emergency Response

General Emergency Response

Citizen Emergency Response Team (CERT) Training Budget Commentary: Equipment – The Village’s network of outdoor warning sirens will be completed with one additional siren in the southeast portion of town. Following that installation, future siren additional would be built into the cost of future growth.

83


General FundProgram 270 - Shorewood EMA


500001 Wages - Full Time 835$ 2,297$ 2,345$ 3,026$ 3,000$ 27.92%503000 Police Pension 529 623 665 665 791 18.85%506000 Health & Life Insurance 392 444 451 421 - -100.00%


602003 Equipment Maint Agreements - - 800 - 1,600 100.00%622000 Telephone 2,017 2,027 2,050 2,260 2,400 17.07%622001 Electricity - 267 765 162 - -100.00%623000 Travel & Training (2,017) 489 3,500 2,000 500 -85.71%626000 Dues & Subscriptions 100 100 500 500 500 0.00%

Total Contractual Services 100 2,883 7,615 4,922 5,000 -34.34%

700002 Materials & Operating Supplies - 5 4,000 41 2,000 -50.00%730002 Materials (Aggregate) - - 3,000 - 2,000 -33.33%720002 Police Supplies 647 123 1,000 1,000 1,000 0.00%

Total Commodities 647 128 8,000 1,041 5,000 -37.50%

720004 Uniforms 178 2,642 4,000 4,000 2,000 -50.00%820000 Equipment 15,662 43,423 5,000 1,000 30,000 500.00%


Total SEMA Expenditures 18,343$ 52,440$ 28,077$ 15,075$ 45,791$ 63.09%

Budget Notes:


602003 Equipment Maint Agreements 720004 UniformsSiren Maintenance 1,600 2,000

Total 1,600 Total 2,000

623000 Training & Travel 820000 EquipmentWill Co EMA Mutual Aid Assn 500 Siren 25,000

Total 500 5,000

Total 30,000 626000 Dues & Subscriptions

Will Co EMA Mutual Aid Assn 500

Total 500

Description

Personnel Gear

EMA Equipment

84

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 300 – Public Works Administration

Mission/Program Goals: Public Works Administration oversees all operations of the Public Works Department to ensure the effective delivery of public works services to the people of Shorewood. This includes maintaining division records, performing purchasing activities, receive, record, and respond to resident’s requests, and to perform other administrative tasks as needed. Program Activities:

Service Maintenance/Management – Manage, direct and supervise the Public Works Departments functions to provide the highest level of service and product to the residents and businesses in Shorewood.

Maintain an ongoing mapping of the streets in the Village including their length/width, and repair/replacement history.

Budget Commentary: Personnel – An increase is budgeted to hire an additional part time employee. These expenses are split between the General Fund and the Water/Sewer Fund. Contractual Services – There is an increase in the training line in this program. The Village is sending two public works employees to the Illinois Public Service Institute. This is a one‐week training program that runs for three years. It is designed to teach management skills to public employees.

85


General FundProgram 300 - Public Works Administration


500001 Wages & Salaries - Full time 68,569$ 64,206$ 65,556$ 68,162$ 67,935$ 3.63%500002 Wages & Salaries - Part Time 7,699 9,375 9,951 10,164 19,950 100.49%501000 FICA 5,787 5,484 5,776 5,992 6,723 16.39%502000 Pension/IMRF 9,154 9,497 9,778 10,175 11,741 20.08%506000 Health & Life Insurance 10,000 10,618 10,996 10,262 10,515 -4.37%506001 PW Health Insurance 3,523 3,960 4,198 4,226 4,406 4.97%506003 Terminal Reserve Adj-Insurance (1,037) - - - - --


622000 Telephone & Data 6,520 4,265 5,000 3,500 3,500 -30.00%623000 Travel & Training 470 803 4,400 2,500 6,300 43.18%626000 Dues & Subscriptions 284 480 700 629 800 14.29%650008 Other Professional Services 9,100 1,734 2,650 3,560 3,540 33.58%650012 Mosquito Control 17,085 17,598 17,250 20,536 31,075 80.14%650015 Vehicle Storage 2,145 4,874 - - - --


700003 Miscellaneous 1,343 930 1,000 - - -100.00%720004 Uniforms 939 389 500 500 500 0.00%740000 Gas & Diesel 3,980 3,189 4,000 1,500 2,000 -50.00%745000 Books & Publications - - 100 100 100 0.00%



Total Transfers 2,000 1,500 1,500 1,500 1,500 0.00%

Total Public Works Admin 147,561$ 138,902$ 143,355$ 143,305$ 170,586$ 19.00%

Budget Notes:


623000 Travel & Training 650012 Mosquito ControlIL Public Service Institute 2,400 Mosquito Biscuits 13,125 Safety Training 1,000 17,950

IMSA Certification 1,400 Total 31,075 Training Seminars 1,500

Total 6,300

650008 Other Professional ServicesStorm Tracking 3,200 CDL Renewal - 4 employees 340

Total 3,540

Description

5 Sprays

86

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2015 General Fund Program 310 – Streets

Mission/Program Goals: The goal of the Street program is to protect the Village’s capital investment in streets and maintain them in a safe and usable condition at all times and in all kinds of weather. Program Activities:

Road Surface Maintenance – Extend the safe, usable life of street surfaces, through preventative maintenance programs, and when necessary, repair damage to streets as rapidly as possible.

Curb Replacement – Curbing is an integral part of our roadway system. Curbs help direct the storm water runoff so that our streets are safe for driving and serve as a barrier for the paved road, thus increasing the life of the pavement. Where needed, defective curbs are removed and replaced by the Street Program.

Snow/Ice Control – Keep streets safe for use and travel during and after snow and ice events. Budget Commentary: Personnel Services – Only a small increase in personnel services is proposed. The contractually negotiated wages and health insurance increases are offset slightly by a decrease in overtime projections. Overtime in the street department is mostly used for snow and ice removal, so actual figures will fluctuate with the weather.

87


General FundProgram 310 - Streets


500001 Wages - Full Time 245,304$ 257,650$ 309,441$ 304,401$ 321,280$ 3.83%500003 Wages - Overtime 158,410 75,903 112,500 75,000 100,000 -11.11%500004 Wages - Seasonal 3,324 5,330 11,040 11,595 11,040 0.00%501000 FICA 30,743 25,754 33,123 29,911 33,072 -0.15%502000 Pension/IMRF 51,446 42,978 54,641 49,284 56,283 3.00%506000 Health & Life Insurance 746 991 990 924 1,107 11.89%

506001 PW Health Insurance 51,225 59,139 68,198 67,817 75,148 10.19%


620000 Rental Expense 2,118 15,188 6,000 8,000 7,000 16.67%622000 Telephone & Data 771 3,616 3,600 3,784 3,800 5.56%650008 Other Professional Services 15,925 3,560 - 800 800 --650020 Curb Repair 9,997 4,997 5,000 5,000 5,000 0.00%650021 Street Striping 1,011 - 1,500 11,229 20,000 1233.33%


700002 Maint.& Operating Supplies 3,589 2,505 2,500 2,500 3,000 20.00%700005 Material/Debris Disposal - - 2,000 - 2,000 0.00%720004 Uniforms 2,743 2,600 2,400 2,762 2,400 0.00%730002 Material, Aggregate 3,516 918 5,000 4,000 5,000 0.00%730003 Materials, Other 577 2,887 3,000 3,000 3,000 0.00%731000 Chemicals 110 - 300 - - -100.00%736000 Salt 115,320 203,018 229,964 130,000 130,000 -43.47%736001 Calcium Chloride/Beet Juice 14,379 19,749 30,000 10,000 20,000 -33.33%740000 Gas & Diesel 72,238 30,830 40,000 30,000 40,000 0.00%741000 Signs 4,202 9,132 12,000 10,000 10,000 -16.67%


800003 Street & Drainage Improvements 19,602 22,158 25,000 20,000 20,000 -20.00%820000 Equipment 176 30,659 - 15,000 1,500 --820001 Safety Equipment 1,036 2,538 1,500 1,500 1,500 0.00%820002 Snow Plow Blades 16,794 4,104 5,000 5,000 5,000 0.00%

Total Capital Outlay 37,608 59,460 31,500 41,500 28,000 -11.11%


Total Transfers 845,500 185,375 185,140 185,140 188,189 1.65%

Total Streets 1,670,802$ 1,011,580$ 1,149,838$ 986,647$ 1,066,120$ -7.28%

Budget Notes:


500004 Wages - Seasonal2 @ $11.50/hr for 12 weeks 11,040

Total 11,040

620000 Rental ExpenseMisc Rental 2,000 Crack Sealer 5,000

Total 7,000

88

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 311 – Street Lighting

Mission/Program Goals: Protect the Village’s capital investment in street lighting and maintain them in a safe and usable condition at all times. When an outage is reported it is repaired in a timely manner. Program Activities: Street Lighting – Routine inspections and maintenance on all street lights to make sure they are functioning properly. Budget Commentary: Electricity – The Village is able to take advantage of economies of scale by buying electricity through NIMEC (Northern Illinois Municipal Electric Cooperative) for street lighting. Representatives from NIMEC are predicting an overall increase in electric costs as a result increased demand as well as increased delivery costs.

89


General FundProgram 311 - Street Lighting


500001 Wages - Full Time 15,118$ 16,115$ 39,373$ 38,479$ 44,263$ 12.42%500003 Wages - Overtime 1,603 1,150 1,350 1,945 2,200 62.96%501000 FICA 1,279 1,321 3,115 3,092 3,554 14.10%502000 Pension/IMRF 2,129 2,226 5,274 5,251 6,207 17.71%506000 Health & Life Insurance 6 6 19 18 21 8.33%506001 PW Health Insurance 3,963 4,455 12,593 12,674 14,321 13.72%


622001 Electricity 135,315 160,181 181,000 182,901 190,320 5.15%650008 Other Professional Services 8,250 213 - - - --


700002 Maint & Operating Supplies 8,275 4,262 10,000 10,000 10,000 0.00%700004 Pole Assembly 310 47,820 10,000 7,500 10,000 0.00%720004 Uniforms 167 76 250 381 500 100.00%740000 Gas & Diesel 3,160 2,975 3,300 1,970 2,500 -24.24%


820000 Equipment 268 11,277 - 2,000 - --820001 Safety Equipment 105 140 1,000 1,000 250 -75.00%

Total Capital Outlay 374 11,417 1,000 3,000 250 -75.00%


Total Transfers 12,070 12,000 12,000 12,000 12,000 0.00%

Total Street Lighting 192,018$ 264,216$ 279,274$ 279,211$ 296,136$ 6.04%

90

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 312 – Street Sweeping

Mission/Program Goals: Maintain and improve Village equipment and capital assets and manage effective delivery of street sweeping services to the people of Shorewood. Program Activities: Street Sweeping: Clean and remove all debris and leaves from the roadways and inlets to protect the road drainage system and maintain safe vehicular conditions. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

91


General FundProgram 312 - Street Sweeping


500001 Wages - Full Time 9,541$ 10,263$ 10,837$ 10,873$ 11,097$ 2.40%500003 Wages - Overtime 285 276 500 500 500 0.00%501000 FICA 752 806 867 870 887 2.29%502000 Pension/IMRF 1,251 1,358 1,468 1,477 1,549 5.53%506000 Health & Life Insurance 5 5 76 70 78 1.77%506001 PW Health Insurance 1,205 1,344 4,198 4,225 4,406 4.97%


700006 Street Sweeper Debris - - 2,500 - 2,500 0.00%720004 Uniforms 104 79 125 125 125 0.00%740000 Gas & Diesel 1,807 1,538 2,150 2,016 2,150 0.00%



Total Transfers 15,000 17,500 17,500 17,500 17,500 0.00%

Total Street Sweeping 29,949$ 33,170$ 40,221$ 37,657$ 40,793$ 1.42%

92

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 330 – Parkway Maintenance

Mission/Program Goals: Maintain and improve Village equipment and capital assets and manage effective delivery of parkway maintenance to the people of Shorewood. Program Activities:

Parkway Maintenance – Conduct annual and routine maintenance including tree trimming, grass mowing, sod repair, brush/tree chipping, stump removal, and litter removal in parkways and ditches.

Sidewalk Maintenance – Monitor the condition of the sidewalks so that they will be free of any defects that could harm a pedestrian, and to repair the defects as quickly as possible and to stay A.D.A. compliant throughout the community.

Detention and Retention Pond Maintenance – Maintain weed control, mow grass, and address drainage issues.

Leaf Removal – The Village in order to assist the residents perform leaf collection during the fall Budget Commentary: Ash Tree Replacement Program – Funds in this account represent the cost necessary to remove trees affected with the Emerald Ash Borer. Depletion in the inventory of replacement trees available has restricted the ability of the Village to plant replacement trees.

93


General FundProgram 330 - Parkway Maintenance




650008 Other Professional Services 14,648 24,225 28,000 26,720 29,000 3.57%650018 Lawn & Tree Maintenance 25,011 39,031 11,000 11,000 25,000 127.27%650025 Ash Tree Replacement Program - 88,478 60,000 65,000 70,000 16.67%


700002 Maint & Operating Supplies 1,190 2,397 2,200 1,500 2,000 -9.09%700005 Material/Debris Disposal 6,655 8,160 11,500 6,000 10,000 -13.04%700007 Trees 10,819 10,259 5,000 5,000 2,500 -50.00%720004 Uniforms 1,076 1,210 969 1,600 969 0.00%730002 Material, Aggregate 578 72 1,000 - 500 -50.00%730003 Materials, Other 3,085 569 5,000 250 1,500 -70.00%740000 Gas & Diesel 12,229 19,670 17,500 7,000 8,500 -51.43%750000 Beautification 321 - 600 - - -100.00%


820000 Equipment 1,403 1,721 1,700 1,700 1,700 0.00%820001 Safety Equipment 961 452 1,000 1,200 1,300 30.00%820002 Mower Blades - - 1,000 1,000 - -100.00%

Total Capital Outlay 2,364 2,173 3,700 3,900 3,000 -18.92%


Total Transfers 14,500 39,200 49,776 49,776 57,564 15.65%

Total Parkway Maintenance 241,905$ 397,804$ 368,699$ 351,660$ 391,759$ 6.25%

Budget Notes:

Acct Description Amt Acct Amount

650008 Other Professional Services 700007 TreesParkway Mowing 29,000 2,500


650025 Ash Tree Replacement ProgramAsh Tree Removal 70,000

Total 70,000

Description

Parkway Replacement

94

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 340 – Building Maintenance

Mission/Program Goals: To deliver building maintenance services to all Village owned facilities, which preserve and protect the Village’s investment in public facilities and meet the needs of internal and external customers for safe, functional, and presentable public facilities. Program Activities:

Preventative maintenance and repairs or renovations of all Village buildings

Repair, maintenance and alteration of mechanical, electrical, heating and air conditioning, structural and roofing, and ventilation systems

Repair or replacement of office furniture and one‐time infrastructure repairs

Routine maintenance and emergency repair contracts for all mechanical and office equipment

Maintenance and routine care of the landscaped areas adjacent to all buildings including care of trees, shrubs, flowers and lawns

Budget Commentary: Building Maintenance – An overall increase in the Building Maintenance account can be attributed to several maintenance projects occurring this year, including seal‐coating the parking lots at the Village Hall and the Police Department and staining the pavilion at Towne Center.

95


General FundProgram 340 - Building Maintenance


602001 Bldg Maintenance 38,718$ 57,151$ 23,500$ 20,000$ 35,000$ 48.94%602004 Equpmnt Maintenance Agreements 2,996 23,397 22,450 20,000 23,090 2.85%620000 Rental Expense 5,169 5,867 5,000 5,000 5,000 0.00%622003 Gas Utility 3,096 2,475 1,500 1,000 1,000 -33.33%650008 Other Professional Services 50,111 71,733 62,720 60,000 64,720 3.19%650018 Lawn & Tree Maintenance 24,159 34,607 43,175 40,338 43,880 1.63%


700002 Maintenance & Operating Supplies 27,323 33,182 20,000 15,000 15,000 -25.00%736000 Salt 1,077 1,094 1,500 1,500 1,500 0.00%


Total Building Maintenance 152,649$ 229,506$ 179,845$ 162,838$ 189,190$ 5.20%

Budget Notes:


602001 Building Maintenance 650008 Other Professional ServicesPW 3,000 Janitorial Services - PD 18,780 Parks 4,000 Janitorial Services - VH 18,000 Seal Coat VH & PD 12,000 Janitorial Services - PW 9,540 Pavillion Stain - Towne Ctr 6,000 Floor Cleaning - VH 2,350 Village Hall 5,000 Boiler Control 1,750

Police Station 5,000 Pest Control - PD 600

Total 35,000 Pest Control - VH 600 Fire Ext - All Buildings 1,500

602004 Equipment Maint Agreements Fire Pump Testing 1,000 PW Alarm System 790 Elevator Contract - VH 2,500 Htg & Cooling-Police 3,000 Window Cleaning - VH 4,000 Htg & Cooling-Village Hall 10,000 Fire Sprinklers - VH 1,200 Generator - Police 2,900 Boiler Inspection 200 Generator - 107 Jefferson 2,200 2,700

Generator - Village Hall 2,600 Total 64,720 Fire Alarm - Police 800 Fire Alarm - Village Hall 800 650018 Lawn and Tree Maint

Total 23,090 Mulch Maintenance 1,900

Pond Maint - VH 6,675 Spring Clean Up 4,650 Irrigation - Vet Mem 3,400 Monthly Maint - PD & VH 23,555

3,700

Total 43,880

Description

Elevator Test

Tree Maint - VH

96

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 350 – Fleet Maintenance

Mission/Program Goals: Maintain and improve Village equipment and capital assets and manage effective delivery of fleet maintenance to the people of Shorewood. Program Activities:

Conduct routine maintenance and equipment repairs for a fleet of sixty vehicles and equipment across all departments. The Village prefers to maintain control of fleet maintenance by performing these services in‐house whenever possible.

To maintain the supply of gasoline and diesel fuel from our own pumps so that it is available to our fleet of vehicles in a timely manner and at a cost beneficial to the Village


97


General FundProgram 350 - Fleet Maintenance


500001 Wages - Full Time 26,877$ 28,013$ 69,393$ 54,788$ 72,994$ 5.19%500003 Wages - Overtime 731 690 1,000 1,000 1,000 0.00%500004 Wages - Seasonal 5,773 5,520 - - -100.00%501000 FICA 2,076 2,596 5,807 4,268 5,661 -2.53%502000 Pension/IMRF 3,516 3,700 9,116 7,247 9,886 8.44%506000 Health & Life Insurance 93 104 177 165 219 23.98%506001 PW Health Insurance 7,046 7,920 23,087 18,970 24,235 4.97%


602002 Vehicle Maintenance 39,570 69,509 42,000 35,000 42,000 0.00%602003 Equipment Maintenance 6,138 396 8,000 3,000 6,000 -25.00%622000 Telephone & Data 180 720 1,440 1,089 1,440 0.00%623000 Travel & Training - 1,575 3,000 567 1,500 -50.00%650008 Other Professional Services 5,701 289 - - - -


700002 Op Supplies (Shop Supplies) 24,604 24,027 20,000 25,185 25,000 25.00%720001 Eqpmt/Vehicle Parts & Maint 73,427 64,797 62,500 62,500 62,500 0.00%720004 Uniforms 392 375 250 700 250 0.00%740000 Gas and Diesel 537 1,296 2,000 50 1,000 -50.00%


820000 Equipment 1,535 19,239 - 13,200 5,000 --

Total Capital Outlay 1,535 19,239 - 13,200 5,000 --


Total Transfers 30,000 30,000 7,458 7,458 7,458 0.00%

Total Fleet Maintenance 222,422$ 261,022$ 260,748$ 235,187$ 266,142$ 2.07%

98

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 360 – Traffic Signals

Mission/Program Goals: Protect the Village’s capital investment in traffic signals and maintain them in a safe and usable condition at all times. The program is also responsible for ensuring that an outage is repaired in a timely manner. Program Activities: Traffic Signals – Routine inspections and maintenance on all traffic signals to make sure they are functioning properly. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

99


General FundProgram 360 - Traffic Signals


500001 Wages - Full Time 6,719$ 6,911$ 7,706$ 7,390$ 7,891$ 2.40%500003 Wages - Overtime 712 158 500 750 1,000 100.00%501000 FICA 569 567 628 623 680 8.35%502000 Pension/IMRF 946 956 1,063 1,057 1,188 11.78%506000 Health & Life Insurance 3 3 3 3 3 0.00%506001 PW Health Insurance 1,763 1,980 2,099 2,112 2,203 4.97%


602004 Equipment Maint.Agreements 19,640 19,695 21,081 21,081 22,497 6.72%650008 Other Professional Services - - 3,000 3,000 2,000 -33.33%


700002 Maint.& Operating Supplies - 1,283 1,000 - 500 -50.00%720004 Uniforms 48 34 63 100 65 3.17%740000 Gas & Diesel 351 331 400 - - -100.00%

Total Commodities 399 1,647 1,463 100 565 -61.38%

820000 Equipment - - 1,000 - - -100.00%

Total Capital Outlay - - 1,000 - - -100.00%

821000 Transfer to Major Equipment 1,230 - - - - --

Total Transfers 1,230 - - - - --

Traffic Signals 31,981$ 31,917$ 38,542$ 36,116$ 38,027$ -1.34%

Budget Notes:


602004 Equipment Maint Agreements 650008 Other Professional SvcsRt 52 & Brookshore 50% 4,240 Opticom Repair 1,000 Rt 59 & Seil Rd 33% 1,626 1,000

Black & River - 100% 2,100 Total 2,000 Black & Home Depot - 100% 2,100 Black & Sharp - 100% 2,100 Bronk & Black - 66% 1,386 School & 59 - 33% 1,626 52 & River Road 50% 2,440 59 & Vertin Blvd 100% 4,879

Total 22,497

Description

Camera Repair

100

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 500 – Economic Development


Provide a positive business climate to attract new businesses and retain existing businesses in order to further diversify the tax base of the Village.

Facilitate the development process to be professional and welcoming to new businesses/projects coming into the Village.

Promote the natural attributes of the Village, as well as, existing sites and buildings that are available.

Program Activities: Actively seeks quality development in Shorewood and promotes the benefits of the Village to prospective businesses and residents, while assisting developers through the approval process, and retaining existing businesses. The economic development program also works collaboratively with the Shorewood Area Chamber of Commerce to further promote the business community in Shorewood. Budget Commentary: Telephone – Mobile phone service was added for the Community Development Director. Travel and Training – The travel and training budget was increased to pay for Chamber, Will County CED and additional ICSC registration expenses.

101


General FundProgram 500 - Economic Development


500001 Wages - Full Time 67,765$ 32,398$ 34,986$ 35,074$ 30,670$ -12.34%500002 Wages - Part Time 6,625 - - - - --501000 FICA 5,640 2,466 2,676 2,683 2,346 -12.34%502000 Pension/IMRF 9,472 4,179 4,531 4,556 4,098 -9.56%506000 Health & Life Insurance 4,785 3,945 445 415 7,860 1665.66%506003 Terminal Reserve Adj-Insurance (7,561) - - - - --


622000 Telephone 144 - - 920 --623000 Meeting & Travel Expense 2,419 1,409 4,950 4,950 5,200 5.05%626000 Dues & Subscriptions 450 1,179 1,500 1,400 1,500 0.00%650008 Other Professional Services 2,400 8,648 55,000 54,000 36,000 -34.55%


700001 Office Supplies 404 - - - - --

Total Commodities 404 - - - - --

Total Economic Development 92,543$ 54,223$ 104,088$ 103,078$ 88,595$ -14.89%

Budget Notes:


623000 Travel & Training 626000 Dues & SubscriptionsBreakfast with the Mayor 1,000 ICSC 150 ICSC Retail Connection 100 IDC 250 ICSC Fall & Spring 1,300 Crain's 100 ICSC National 2,500 1,000

CED Events 100 Total 1,500 Chamber Meetings & Events 200

Total 5,200 650008 Other Professional ServicesRetail Coach 20,000 Consulting Services 15,000

1,000

Total 36,000

Description

Will County CED Investor

Presentation Booth

102

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 510 – Planning


Ensure that the high standards of the Village are adhered to in proposed development including architecture, landscaping, signage, lighting, and site geometry.

Promote positive planning principles to the projects as they come into the Village.

Coordinate between various agencies & entities to effectively manage the approval process for new developments.

Facilitate the Village’s long‐range planning efforts and documents.

Program Activities:

Applies sound planning principles to the approval process of new development within the Village while reviewing projects for compliance with Village Ordinances and Planning Documents. The Planning program is also responsible for periodic review of Village Ordinances and Plans for effectiveness and accuracy with current trends, policies of the Village Board and guidance of the Planning and Zoning Commission. Draft amendments and updates when necessary. Provide staff assistance to the Planning and Zoning Commission. Budget Commentary:

Travel & Training Expenses – Funds were budgeted for the attendance of the Community Development Director at the American Planning Association State Conference and local planning meetings and trainings.

103


General FundProgram 510 - Planning


500001 Wages - Full Time 38,117$ 31,946$ 34,986$ 35,073$ 30,670$ -12.34%500002 Wages - Part Time 19,876 - - - --501000 FICA 4,404 2,431 2,676 2,683 2,346 -12.34%502000 Pension/IMRF 7,377 4,121 4,531 4,556 4,098 -9.56%506000 Health & Life Insurance 2,576 5,377 445 415 7,860 1665.66%


622000 Telephone 144 - - - - --623000 Travel & Training 1,334 - - - 1,000 --626000 Dues & Subscriptions 356 384 415 415 415 0.00%650008 Other Professional Services 12,708 31,370 15,000 2,000 5,000 -66.67%


745000 Books & Publications 30 - - - - --

Total Commodities 30 - - - - --

Total Planning 86,923$ 75,628$ 58,053$ 45,143$ 51,390$ -11.48%

Budget Notes:


626000 Dues & Subscriptions 650008 Other Prof ServicesArbor Day Foundation 15 5,000

APA (1) 400 Total 5,000

Total 415

623000 Travel & TrainingIllinois APA State Conference 800 APA/Planning meeting & events 200

Total 1,000

Description

Ext Services for Planning

104

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 520 – Building


Ensure that buildings constructed in the Village are safe and in compliance with applicable codes.

Complete inspections for new construction buildings and structures, remodeling projects, and commercial tenant build‐outs and occupancies.

Ensure the safety of properties and buildings left vacant or unused for substantial periods of time or have experienced disaster or catastrophic event.

Program Activities:

Facilitate business license requirements in the Village as well as licensing of all contractors doing work in Shorewood.

Issue permits for construction, renovation, renewal or additions undertaken within the

Village limits.

Elevator Inspection: Inspect all elevators every six months to ensure each are in compliance with the Safety Elevator Code.

Review all construction plans before permits are issued to assure compliance with the Village

Code.

Recommend changes in the code as appear necessary and desirable so that the code is kept current with advancing construction technology.

Update and keep construction records of Village infrastructure as well as private facilities. Budget Commentary:

Other Professional Services – The services of HR Green continue to be utilized for building permit review and inspections. All commercial building reviews and inspections and residential reviews are being charged to the applicant at the time of permit. Budget expenses for the building consultant would include those invoices not able to be reimbursed by the applicant. The total allocated to inspection services was increased to reflect the growing demand for consulting inspector services, including a plumbing inspector. Dues – The total allocated for dues was reduced to reflect the absence of an in‐house plumbing inspector.

105


General FundProgram 520 - Building


500001 Wages - Full Time 151,881$ 211,417$ 223,080$ 176,130$ 215,415$ -3.44%500002 Wages - Part Time 13,363 - - - - -500003 Wages - Overtime - 4,451 2,500 16,332 25,000 900.00%501000 FICA 12,151 15,876 17,257 14,723 18,392 6.58%502000 Pension/IMRF 19,347 27,815 29,213 25,001 32,119 9.95%506000 Health & Life Insurance 63,459 55,300 49,125 45,845 65,546 33.43%


622000 Telephone & Data 2,067 885 750 20 720 -4.00%623000 Travel & Training 1,770 3,480 4,750 8,350 8,350 75.79%625000 Printing 1,166 299 1,100 1,100 1,100 0.00%626000 Dues & Subscriptions 456 586 645 325 325 -49.61%634000 Public Awareness - 83 100 100 100 0.00%650008 Other Professional Services 30,115 9,324 13,000 30,000 93,000 615.38%


700001 Office Supplies 1,391 - - - - --700003 Miscellaneous - 535 - - - --700002 Maintenance/Operating Supplies - - 1,000 1,000 1,000 0.00%720004 Uniform 372 437 500 500 500 0.00%740000 Gas & Diesel 1,825 1,566 2,000 684 1,250 -37.50%745000 Books & Publications 498 394 500 500 500 0.00%



Total Transfers 4,250 2,300 2,300 2,300 2,300 0.00%

Total Building 304,111$ 334,746$ 347,819$ 322,910$ 465,618$ 33.87%

Budget Notes:


626000 Dues & Subscriptions 650008 Other Professional SvcsSSBOA 120 Inspections pd on Permits 30,000 SBOC 75 Building Consultant 60,000 ABCA 5 3,000

ICC 125 Total 93,000

Total 325

Description

Elevator Inspections

106

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 530 – Code Enforcement

Mission/Program Goals: Continue to be proactive providing safeguards to maintain the existing housing stock Program Activities:

Inspect the interior and exterior of all commercial buildings and signs on an annual basis.

Conduction inspections of all new businesses.

Monitor and keep track of all vending machines and coin operated machines village wide.

Issue letters and violation notices for code enforcement violations.

Issue Administrative Compliance Tickets for non‐compliance individuals.

Patrol each zone within the village, to verify if current permits are on file Budget Commentary: Training – The training budget reflects the accurate expenditures for the required training and continuing education of the Code Enforcement Officer. Meeting and Travel Expense – The budget was decreased for code enforcement meeting and travel expenses to reflect the lower number of professional memberships designated as code enforcement.

107


General FundProgram 530 - Code Enforcement


500001 Wages - Full Time 40,383$ 70,862$ 74,480$ 78,540$ 63,622$ -14.58%500004 Wages - Seasonal 5,796 - - - - --501000 FICA 3,431 5,357 5,698 6,008 4,867 -14.58%502000 Pension/IMRF 5,151 9,146 9,645 10,202 8,500 -11.87%506000 Health & Life Insurance 9,601 11,952 6,977 6,511 16,670 138.92%


622000 Telephone & Data 294 1,101 1,250 - 720 -42.40%623000 Travel & Training 1,190 1,397 750 750 500 -33.33%625000 Printing 565 245 300 300 300 0.00%626000 Dues & Subscriptions 258 25 100 100 100 0.00%650008 Other Professional Services 269 - - - - --


700001 Office Supplies 673 - - - - --700002 Maintenance/Operating Supplies - - 1,000 1,000 - -100.00%720004 Uniform 395 365 500 500 500 0.00%740000 Gas & Diesel 1,825 1,566 2,000 684 1,250 -37.50%745000 Books & Publications 253 440 500 500 250 -50.00%


821000 Tranfers to Major Equipment 4,250 2,300 2,300 2,300 2,300 0.00%

Total Transfers 4,250 2,300 2,300 2,300 2,300 0.00%

Total Code Enforcement 74,334$ 104,755$ 105,501$ 107,396$ 99,579$ -5.61%

Budget Notes:


626000 Dues & SubscriptionsIACE 100

Total 100

108

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 800 – Parks Administration

Mission/Program Goals: Parks Administration oversees all operations of the Park & Recreation Department to enrich the lives of the Village of Shorewood’s residents through the provision of active and passive parks and recreational activities. Program Activities: Manage, direct and supervise the Parks Departments functions to provide the highest level of service and product to the residents and businesses in Shorewood. Oversee facility usage by outside parties. Budget Commentary: Personnel Services – An increase in this program’s personnel services is attributed to the change in the time distribution of the Community Development Director. Park Programming (810) now reports to the Community Development Director, therefore this position’s responsibilities are now attributed to the Park Administration Program.

109


General FundProgram 800 - Parks Administration


500001 Wages - Full Time 14,675$ 15,093$ 15,411$ 15,467$ 36,350$ 135.87%500003 Wages - Overtime 5 - - - - --501000 FICA 1,194 1,272 1,179 1,183 2,781 135.87%502000 Pension/IMRF 1,988 2,143 1,996 2,009 4,856 143.34%506000 Health & Life Insurance 5 - 6 6 2,983 49613.92%506001 PW Health Insurance 3,523 3,960 4,198 4,255 4,406 4.96%506003 Terminal Reserve Adj-Insurance (1,829) - - - - --


622000 Telephone & Data 1,821 1,063 1,200 719 1,000 -16.67%623000 Travel & Training 734 - 650 - 1,300 100.00%650008 Other Professional Services 1,612 715 2,520 2,520 2,437 -3.29%


700001 Office Supplies 70 - - - - --720004 Uniforms 161 86 120 150 150 25.00%740000 Gas & Diesel - - - 3,000 4,000 --745000 Books & Publications - - 100 - - -100.00%

Total Commodities 231 86 220 3,150 4,150 1786.36%


Total Transfers 2,000 3,300 3,300 3,300 3,300 0.00%

Total Parks Administration 25,958$ 27,632$ 30,680$ 32,608$ 63,563$ 107.18%

Budget Notes:


650008 Other Professional ServicesStorm Tracking 1,575 Muzak Licensing 607

255

Total 2,437

CDL Renewal - 3 emp

110

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 810 – Park Programs


The mission of the Shorewood Parks and Recreation Department is to provide diverse year‐round leisure opportunities through the preservation of open space, park settings, recreational programs and special events for the citizens of Shorewood.

The benefits of leisure services are especially designed to meet the physical, mental, cultural, and social

needs of our residents and visitors to our community, while enhancing the overall quality of life in Shorewood. Program Activities: The Parks Department will implement programs such as the following:

Adult, Senior and Youth Education and Fitness programs utilizing, where possible, Shorewood‐based facilities, assets and instructors

Special Events and Seasonal Recreation offerings with an additional emphasis on inclusive programming for families with special needs

Online and in‐person registration designed to make the process of participation easier and more cost effective to administer

Integrated programming designed to bring commercial entities and the community together thru sponsorship opportunities

Budget Commentary: Significant changes to the budget reflect a more realistic estimate of costs in these previously undervalued/unreported expenses: Personnel Services – The projected increase represents the change in health care coverage selected by current employees. Postage – Postage was increased to reflect the estimated cost of mailing three (3) parks brochures and four (4) every door direct mailers. Travel and Training – For the first time in many years, funds have been included for travel and training to allow the current staff to attend the Illinois Association of Park Districts’ State conference. Attending the State conference provides a great opportunity for continued education, keeping up on latest trends in the field and networking. Other Professional Services – Staff does not anticipate needing other professional services outside of event and programming expenses. Signs – In recent years, event and programming signs have been designed to accommodate multiple years of use, therefore the budget has been reduced.

111


General FundProgram 810 - Park Programs


500001 Wages & Salaries - Full Time 41,662$ 56,711$ 75,005$ 57,149$ 79,000$ 5.33%500003 Wages - Over time - - - - 2,500 --500004 Wages - Seasonal - 2,736 11,620 5,596 11,620 0.00%501000 FICA 3,155 4,548 6,627 4,800 6,932 4.61%502000 Pension/IMRF 5,305 7,314 9,713 7,424 10,554 8.66%506000 Health & Life Insurance 19,193 - - 3,276 15,405 --


621000 Postage - 6,990 7,000 7,500 8,500 21.43%622000 Telephone 344 - - - 1,440 --623000 Travel & Training - - 250 - 2,000 700.00%625000 Printing 15,456 26,084 29,800 20,000 30,000 0.67%626000 Dues & Subscriptions 450 575 684 684 0.00%632001 Special Events 15,725 24,160 40,400 51,600 39,100 -3.22%632003 Recreation Programs 17,617 6,038 15,980 15,000 15,980 0.00%632004 Concession Stand Expense 2,238 - - - - --636000 Publications in Newspapers 2,204 - - - - --650008 Other Professional Services - 1,552 2,000 2,000 - -100.00%


700001 Office Supplies 61 - - - - --700002 Maint & Op Supplies - - - - 1,000 --720004 Uniforms - - - - 350 --741000 Signs - 1,100 1,200 500 250 -79.17%

Total Commodities 61 1,100 1,200 500 1,600 33.33%

820000 Equipment - - 750 1,400 - -100.00%

Total Capital Outlay - - 750 1,400 - -100.00%

Total Park Programs 123,410$ 137,809$ 201,029$ 176,244$ 225,316$ 12.08%

Budget Notes:


500003 Wages - Seasonal 632003 Recreation ProgramsDay Camp - Supervisors 5,500 Day Camp 5,980 Day Camp - Program Assts 6,120 10,000


632001 Special Events 626000 Dues & SubscriptionsMovies/Bands (Thursday Night) 5,500 IPRA 244 Christmas Tree Lighting 2,000 440

Sunday With Santa 500 Total 684

Memorial Day 1,000

Crossroads Festival 500 Fireworks 12,000

Autumn Fest 500 Fishing Derby (2) 100 Oktoberfest 12,000 Other Events 5,000

Total 39,100

IAPD

Description

General Classes/Trips

112

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 General Fund Program 820 – Park Maintenance


To maintain, improve and preserve the aesthetic beauty of parks and existing facilities throughout Shorewood at a high standard of quality on a systematic/scheduled basis.

To achieve a level of construction and maintenance that will optimize the useful life and performance of all park facilities and equipment.

To create a safe and healthy environment for all park patrons and employees. Program Activities: Operation, inspection, maintenance, repair, and renovations of all Shorewood park grounds, equipment, shelters and facilities. Budget Commentary: Capital Outlay– Capital outlay projects in the coming year include block sealing at Cene’s Four Season’s Park as well as pavilion painting at Cene’s Four Season’s Park and Westshore Park.

113


General FundProgram 820 - Park Maintenance


500001 Wages & Salaries - Full Time 139,082$ 142,208$ 142,995$ 142,938$ 146,427$ 2.40%500003 Wages - Overtime 7,016 8,493 8,000 8,000 8,000 0.00%500004 Wages - Seasonal 21,367 15,640 16,560 15,637 16,560 0.00%501000 FICA 12,676 12,525 12,818 12,743 13,081 2.05%502000 Pension/IMRF 18,484 19,228 19,554 19,607 20,631 5.51%506000 Health & Life Insurance 260 296 328 306 542 65.43%506001 PW Health Insurance 44,040 49,500 45,837 46,260 48,251 5.27%


620000 Rental Expense 91 282 2,000 2,000 2,000 0.00%622000 Telephone & Data 239 1,084 1,150 1,066 1,080 -6.09%622001 Electricity 4,121 4,792 5,250 7,828 8,000 52.38%650008 Other Professional Services 25,928 31,683 23,400 10,000 15,500 -33.76%650018 Lawn & Tree Maintenance 27,259 27,026 34,000 25,473 34,000 0.00%


700002 Maint & Operating Supplies 5,589 8,013 6,500 17,500 10,000 53.85%700005 Materials/Debris Disposal - - 1,000 - 500 -50.00%720004 Uniforms 1,553 1,384 1,883 1,345 1,200 -36.27%730002 Materials, Aggregate 1,422 - 1,000 300 1,000 0.00%730003 Materials, Other 8,816 14,133 20,500 13,000 15,000 -26.83%731000 Chemicals 116 294 750 - 750 0.00%740000 Gas & Diesel 16,667 14,353 17,500 11,000 12,000 -31.43%741000 Signs 42 1,544 2,000 1,363 2,000 0.00%


820000 Equipment 7,372 2,041 - - 1,000 --820001 Safety Equipment 281 232 1,000 500 300 -70.00%820002 Snow Plow/Mower Blades 3,055 3,061 3,000 3,000 3,000 0.00%822001 Park Construction 218,278 25,446 - - 8,300 --



Total Transfers 21,500 81,750 82,083 82,083 82,083 0.00%

Total Park Maintenance 585,251$ 465,006$ 449,108$ 421,948$ 451,206$ 0.47%

Budget Notes:


650018 Lawn and Tree Maintenance 650008 Other Prof ServicesCene's Fertilizing 13,500 Vet Mem Fountain Maint 8,000

TC Landscaping 15,000 Crane Service 1,500 Tot Lot Fertilizing 5,500 6,000


730003 Materials, Other 822001 Park ConstructionFertilizer - Cene's 4 Seasons 4,000 4 Seasons Block Sealing 3,600

Mulch 9,500 Pavillion Painting - WS 2,200 Ballfield Mix 500 2,500

Dura-play 1,000 Total 8,300

Total 15,000

Description

Tree Service

Pavillion Painting - Cene's

114

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund

Water and Sewer Fund 002

115

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Fund Summary

Water and Sewer Fund Summary

The Shorewood Water and Sewer Fund operates as an enterprise fund, and therefore seeks to utilize business‐type operations to provide water and sanitary sewer services to the Village. It is reported as the Village’s only Proprietary Fund in the Comprehensive Annual Financial Report.

Shorewood receives its water from four underground wells located at various sites throughout the Village. The Village’s water supply is treated and tested by the Water Department to ensure its safety and purity. In the short term, the Village is using a combination of shallow wells and deep wells to get water. The Village is in the process of transitioning to sourcing its water from Lake Michigan. Lake Michigan is a common water source throughout the Chicago area. This project was supported by voters in 2015 when a home rule referendum was granted, affording the Village the ability to increase sales tax to fund the capital requirements of this project. Additional information about Lake Michigan Water can be found in the Lake Michigan Water Fund.

The Village currently contracts with the City of Joliet to treat sanitary waste, and has recently purchased additional capacity from Joliet to accommodate the recent commercial and residential growth in the Village.

The Village of Shorewood’s water and sewer utility has grown in conjunction with the recent residential and commercial growth. As of February 2015, the Village has approximately 6,100 municipal utility customers.

Fund Structure

The Village of Shorewood Water/Sewer Fund is organized as a series of programs with an overriding departmental head control over the various programs. More information on the relationship between programs, departments, and funds can be found in the entity wide schedules section of this document. The following page outlines the Water and Sewer Fund Financial Summary for 2016‐17

116


Water and Sewer FundFund Summary

2014 2015 2016 2016 2017 FY17/FY16Revenues Actual Actual Budget Projected Budget % Change

Interest Earned 798$ 405$ 500$ 500$ 500$ 0.00%Health/Life Ins Emp Contribution 5,031 3,427 5,000 3,215 3,500 -30.00%Miscellaneous Water Sales 103,790 126,386 100,000 135,000 111,150 11.15%Water Service 1,515,522 1,834,809 1,860,000 1,914,081 1,940,000 4.30%Sewer Service 2,775,584 2,796,338 2,760,000 2,830,973 2,850,000 3.26%Penalties/Service charges 109,452 114,648 125,000 115,609 115,000 -8.00%Miscellaneous Revenue 1,700 3,860 2,000 3,000 2,500 25.00%

Total Water & Sewer Fund Revenues 4,511,877 4,879,873 4,852,500 5,002,378 5,022,650 3.51%

ExpensesVillage Attorney - 5,134 5,000 2,500 5,000 0.00%Village Engineer 182 6,054 15,000 12,500 15,000 0.00%Information Technology 53,835 52,602 80,082 50,042 103,993 29.86%Building Maintenance 5,440 15,033 9,700 4,900 11,450 18.04%Fleet Maintenance 56,636 67,735 83,879 68,457 81,314 -3.06%Water Administration 428,449 263,009 287,557 257,444 301,564 4.87%Water Treatment 227,801 223,403 240,729 200,046 237,605 -1.30%Water Distribution 642,008 472,406 652,995 463,709 580,067 -11.17%Water Billing 247,975 225,942 223,187 217,984 233,781 4.75%JULIE 138,347 132,077 122,084 117,472 132,178 8.27%Sewer Administration 322,565 175,012 205,513 176,598 214,302 4.28%Sewer Maintenance 254,892 216,395 301,774 233,415 306,395 1.53%Sewer Treatment 1,719,218 1,634,830 1,800,000 1,698,655 1,850,000 2.78%

Total Water & Sewer Operating Expenses 4,097,349 3,489,631 4,027,500 3,503,722 4,072,650 1.12%

Revenues Less Operating Expenditures 414,528 1,390,242 825,000 1,498,656 950,000

Net Position, April 1 (Restated) 35,911,624 35,258,264 35,050,022 35,050,022 34,123,678

Less Amortization/Depreciation (1,298,671) (1,598,485) (1,600,000) (1,600,000) (1,616,000)

Other Financing Sources (Uses) - (825,000) (825,000) (950,000)

Projected Ending Net Position 35,027,481$ 35,050,022$ 33,450,022$ 34,123,678$ 32,507,678$

117

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Revenues

Water and Sewer Fund Revenues The water and sewer fund has several revenue streams as described below. Water Service – These are charges billed to residential and commercial customers for the use of water in the Village. A water rate increase of $1.00 per 1,000 gallons was approved and is effective in April 2014. Additional revenues generated from this increase will be dedicated to the capital needs of the water and sewer system. The following chart details the Village’s charges for water rates:

Village of Shorewood Current Water Rates

Customer Type Service Charge Rate

Residential – Inside Village $3.47 $4.20 per 1,000 gallons

Residential – Outside Village $5.20 $4.69 per 1,000 gallons

Commercial – 1” Service Line $11.55 $4.20 per 1,000 gallons

Commercial – 1.5” or Greater Service Line $19.08 $4.20 per 1,000 gallons

Sewer Service – These are charges billed to residential and commercial customers for the use of sanitary sewer in the Village. The Village does not meter sanitary sewer use; therefore consumption charges are based on water meter consumption. The following chart details the Village’s charges for sewer rates for customers who also use the Village’s water:

Village of Shorewood Current Sewer Rates

Customer Type Service Charge Rate

Residential – Inside Village $11.98* $6.02 per 1,000 gallons

Commercial – 1” Service Line $17.18* $6.02 per 1,000 gallons *includes 1

st 1,000 gallons

The Village also has customers who do not use Village water but do use Village sewer. These customers are charged $50.00 per month for sanitary sewer service. Penalties – The Village assess a penalty of 10% on all past due balances. Interest Earned – Interest earned on the Water and Sewer Fund’s portion of cash balances in the commingled accounts with Chase Bank, Illinois Metropolitan Investment Fund, and Illinois Funds. Sale of Fixed Assets – Occasionally the Village will have an asset that is no longer of productive use to the Village. At the discretion of the Public Works Superintendent and with the approval of the Village Administrator and the Board of Trustees, these assets are sold and the revenue related to the asset’s use in the water and sewer fund is recognized as such. Miscellaneous Water Sales – This account is used to show revenue for tap on fees (most commonly associated with new construction), water meter upgrades, and other appropriate charges billed to water

118

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Revenues

and sewer customers. The miscellaneous water sales revenue line is decreased to reflect the reduction in prospective new housing units. Other Miscellaneous Revenue – This account is used for all other miscellaneous sources of revenue in the water and sewer fund.

Distribution of Water & Sewer Fund Revenue by Type

Detail for Water and Sewer Fund Revenue is found on the following pages.

119


Water and Sewer FundDetail of Revenues by Type

2014 2015 2016 2016 2017 FY17/FY16Revenue Type Actual Actual Budget Projected Budget % Change

Interest Earned 798$ 405$ 500$ 500$ 500$ 0.00%Health/Life Ins Emp Contribution 5,031 3,427 5,000 3,215 3,500 -30.00%Miscellaneous Water Sales 103,790 126,386 100,000 135,000 111,150 11.15%Water Service 1,515,522 1,834,809 1,860,000 1,914,081 1,940,000 4.30%Sewer Service 2,775,584 2,796,338 2,760,000 2,830,973 2,850,000 3.26%Penalties/Service charges 109,452 114,648 125,000 115,609 115,000 -8.00%Miscellaneous Revenue 1,700 3,860 2,000 3,000 2,500 25.00%

Total Water & Sewer Fund Revenues 4,511,877$ 4,879,873$ 4,852,500$ 5,002,378$ 5,022,650$ 3.51%

120

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Expenditures

Water and Sewer Fund Expenditures Personnel Expenses – Most of the employees in the water and sewer fund are union members, and therefore their salaries and benefits are negotiated between the union and Village Administration. The current union contract expires on March 31, 2018, so current year salary and benefit rates have already been determined. Several employees not belonging to the union, including the Public Works Superintendent, Finance Director, Assistant Finance Director, Village Administrator, and the Accounting Clerks have portions of their salary expense allocated to various water and sewer programs. Increases in personnel expenses are attributed to contractually negotiated rate increases as well as portions of the new positions added in the current year in the IT Program (130) and the Water and Sewer Administration Programs (400 and 450). Contractual Services – The bulk of Water and Sewer contractual services are the fees the Village pays to the City of Joliet for the use of sanitary storage capacity. Other contracted fees include maintenance agreements, as well as external consultants for engineering and legal services. Commodities – These expenses include chemicals, gas and oil, and other necessary supplies to efficiently and effectively operate the water and sewer programs. Capital Outlay – Capital expenses budgeted in the 2016‐17 fiscal year include equipment purchases in the Water Treatment Program (410) and the Sewer Maintenance Program (450). Transfers – Transfers budgeted in the current year are mostly made up of amounts transferred to the Major Equipment Replacement Fund (027) for future vehicle and equipment purchases. The following chart displays the distribution of Water & Sewer Fund expenses based on the categories described above.

Summary of Water & Sewer Expenses by Type

121


Water and Sewer FundSummary of Expenses by Type

2014 2015 2016 2016 2017 FY17/FY16Type Department Actual Actual Budget Projected Budget % Change

Personnel ServicesGovernmental Services 18,590$ 18,552$ 20,584$ 17,762$ 51,968$ 152.46%Public Works 40,183 42,402 59,129 52,057 62,414 5.56%Water & Sewer 1,029,722 995,715 949,869 946,332 998,241 5.09%

Total 1,088,494 1,056,669 1,029,582 1,016,152 1,112,623 8.07%

Contractual ServicesGovernmental Services 32,156 43,413 75,498 43,280 68,465 -9.32%Public Works 16,465 33,546 17,200 12,400 18,950 10.17%Water & Sewer 2,303,127 2,067,738 2,504,778 2,154,000 2,538,704 1.35%

Total 2,351,748 2,144,696 2,597,476 2,209,680 2,626,119 1.10%

CommoditiesGovernmental Services - 320 1,000 500 500 -50.00%Public Works 5,428 6,821 17,250 8,900 11,400 -33.91%Water & Sewer 190,423 155,483 204,338 123,711 200,950 -1.66%

Total 195,851 162,623 222,588 133,111 212,850 -4.37%

Capital OutlayGovernmental Services 3,271 1,505 3,000 3,500 3,060 2.00%Water & Sewer 249,882 16,912 76,496 42,922 19,265 -74.82%

Total 253,153 18,417 79,496 46,422 22,325 -71.92%

TransfersWater & Sewer 208,103 107,225 98,358 98,358 98,733 0.38%

Total 208,103 107,225 98,358 98,358 98,733 0.38%

Total Water & Sewer Fund Expenditures 4,097,349$ 3,489,631$ 4,027,500$ 3,503,722$ 4,072,650$ 1.12%

122


Water and Sewer FundSummary of Expenses by Program

2014 2015 2016 2016 2017 FY17/FY16Program Program Name Actual Actual Budget Projected Budget % Change

111 Village Attorney -$ 5,134$ 5,000$ 2,500$ 5,000$ 0.00%112 Village Engineer 182 6,054 15,000 12,500 15,000 0.00%130 Information Technology 53,835 52,602 80,082 50,042 103,993 29.86%

Total Governmental Services 54,017 63,790 100,082 65,042 123,993 23.89%

340 Building Maintenance 5,440 15,033 9,700 4,900 11,450 18.04%350 Fleet Maintenance 56,636 67,735 83,879 68,457 81,314 -3.06%

Total Public Works 62,076 82,768 93,579 73,357 92,764 -0.87%

400 Water Administration 428,449 263,009 287,557 257,444 301,564 4.87%410 Water Treatment 227,801 223,403 240,729 200,046 237,605 -1.30%420 Water Distribution 642,008 472,406 652,995 463,709 580,067 -11.17%430 Water Billing 247,975 225,942 223,187 217,984 233,781 4.75%440 JULIE 138,347 132,077 122,084 117,472 132,178 8.27%450 Sewer Administration 322,565 175,012 205,513 176,598 214,302 4.28%460 Sewer Maintenance 254,892 216,395 301,774 233,415 306,395 1.53%470 Sewer Treatment 1,719,218 1,634,830 1,800,000 1,698,655 1,850,000 2.78%

Total Water & Sewer 3,981,256 3,343,073 3,833,839 3,365,323 3,855,893 0.58%

Total Water & Sewer Fund Expenses 4,097,349$ 3,489,631$ 4,027,500$ 3,503,722$ 4,072,650$ 1.12%

123

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Expenditures

Programs with Expenses in Various Funds As noted in the program expense detail in the General Fund narrative portion of this document, the Village has several programs that serve multiple funds. These include the Legal Program (111), the Engineering Program (112), the Information Technology Program (130), the Building Maintenance Program (340) and the Fleet Maintenance Program (350). Detail on the missions and goals of these programs, as well as their activities can be found in the general fund portions of their narratives. Detail of the Water and Sewer Fund’s portion of these programs’ expenses can be found on the following pages.

124


Water and Sewer FundProgram 111 - Legal Services


650002 Legal Services -$ 5,134$ 5,000$ 2,500$ 5,000$ 0.00%

Total Contractual Services - 5,134 5,000 2,500 5,000 0.00%

Total - Village Attorney -$ 5,134$ 5,000$ 2,500$ 5,000$ 0.00%

125


Water and Sewer FundProgram 112 - Engineering Services


650001 Village Engineer 182$ 6,054$ 15,000$ 12,500$ 15,000$ 0.00%

Total Contractual Services 182 6,054 15,000 12,500 15,000 0.00%

Total - Village Engineer 182$ 6,054$ 15,000$ 12,500$ 15,000$ 0.00%

126


Water and Sewer FundProgram 130 - Information Technology


500001 Wages - Full Time (6,869)$ -$ -$ -$ 21,250$ --500002 Wages - Part Time 24,138 17,234 19,121 16,500 19,601 2.51%501000 FICA 1,321 1,318 1,463 1,262 3,125 113.64%502000 Pension/IMRF - - - - 2,839 --506000 Health & Life Insurance - - - - 5,152 --


602004 Equipment Mtnc Agreements 22,356 20,404 42,978 19,000 34,925 -18.74%622000 Telephone 180 180 180 180 180 0.00%650008 Other Professional Services 7,965 11,036 11,200 7,000 11,200 0.00%650019 Internet Connections 1,472 605 1,140 2,100 2,160 89.47%


700010 Copy & Printing Supplies - 320 1,000 500 500 -50.00%

Total Commodities - 320 1,000 500 500 -50.00%

823000 Computer Hardware Equip 3,271 1,505 3,000 3,500 3,060 2.00%


Total Information Technology 53,835$ 52,602$ 80,082$ 50,042$ 103,993$ 29.86%

Budget Commentary:


602004 Equipment Mtnc Agreements 650019 Internet ConnectionsUB Scanner Maint 600 Verizon Data Package 1,680 Trimble Yearly Maint 2,475 2,160

Mozy Pro Offsite Storage 1,800 Total 2,160 Springbrook Mtnc. 8,000 Jack Henry - Remit Plus 2,250 823000 Computer HardwareJULIE Software 1,200 2 Ipads 1,060 GIS Monthly Access 4,500 2,000

GIS Updates 7,500 Total 3,060 Shoretel Phone Maint 1,600

Wireless Maint - 50% 4,000 Copiers 1,000

Total 34,925

650008 Other Professional ServicesNetwork Monitoring 1,200 CTC- 50% 10,000

Total 11,200

Description

SCADA - Comcast

2 workstations or laptops

127


Water and Sewer FundProgram 340 - Building Maintenance


602001 Bldg Maintenance 3,510$ 7,557$ 2,500$ 3,700$ 48.00%622003 Gas Utility 722 4,921 1,700 2,050 2,250 32.35%650018 Lawn and Tree Maint - 378 500 350 500 0.00%


700002 Maintenance & Operating Supplies 1,207 1,083 3,000 1,500 3,000 0.00%736000 Salt - 1,094 2,000 1,000 2,000 0.00%


Total Building Maintenance 5,440$ 15,033$ 9,700$ 4,900$ 11,450$ 18.04%

Budget Commentary:


602001 Bldg MaintenanceWell 7 Fence Repairs 1,200 Well House Maintenance 2,500

Total 3,700

128


Water and Sewer FundProgram 350 - Fleet Maintenance


500001 Wages - Full Time 26,877$ 28,004$ 37,012$ 34,719$ 39,062$ 5.54%500003 Wages - Overtime 602 690 1,500 500 1,500 0.00%501000 FICA 2,066 2,154 2,946 2,694 3,103 5.32%502000 Pension/IMRF 3,499 3,628 4,987 4,575 5,419 8.66%506000 Health & Life Insurance 93 5 90 84 111 23.55%506001 PW Health Insurance 7,046 7,920 12,593 9,484 13,219 4.97%


602002 Vehicle Maintenance 12,233 19,898 7,500 7,500 7,500 0.00%650008 Other Professional Services - 792 5,000 2,500 5,000 0.00%


720001 Eqpmt/Vehicle Parts 3,291 3,384 10,000 5,000 5,000 -50.00%720004 Uniforms 392 311 250 400 400 60.00%740000 Gas & Diesel 537 949 2,000 1,000 1,000 -50.00%


Total Fleet Maintenance 56,636$ 67,735$ 83,879$ 68,457$ 81,314$ -3.06%

Budget Commentary:


650008 Other Professional ServicesGenerator Repairs 5,000

Total 5,000

129

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 400 – Water Administration


Water Administration oversees the operation of the Water Department to ensure the effective delivery of water to the residents and businesses of Shorewood. This includes maintaining records, billing, performing purchase activities, receive, record, and respond to resident’s requests and to perform other administrative tasks as needed Program Activities: Management of the department to ensure the delivery and maintenance of the water system within the Village of Shorewood functions properly at all times, and to respond to emergencies related to the same system. Budget Commentary: Travel & Training – Funds are allocated for utility locator training in Manteno, IL as well as the American Water Works Association ACE Conference in Chicago. Contractual Services – The Village has allocated funds in the Other Professional Services line for a utility rate study.

130


Water and Sewer FundProgram 400 - Water Administration


500001 Wages & Salaries - Full Time 113,503$ 121,633$ 113,512$ 119,199$ 120,444$ 6.11%500002 Wages & Salaries - Part Time 3,850 4,687 4,975 5,171 9,975 100.49%500003 Wages - Overtime 117 - - - - --501000 FICA 9,051 9,484 9,064 9,514 9,977 10.07%502000 Pension/IMRF 15,728 15,359 15,344 16,156 17,424 13.55%506000 Health & Life Insurance 21,597 21,175 17,019 15,882 16,743 -1.62%506001 PW Health Insurance 3,523 3,960 4,326 4,225 4,406 1.86%506002 OPEB 1,951 - - - - --506003 Terminal Reserve Adj-Insurance 12,543 - - - - --


600001 Liability Insurance 59,417 53,648 67,916 52,222 68,595 1.00%621000 Postage 368 - 700 - - -100.00%622000 Telephone 3,209 2,188 1,000 1,587 1,750 75.00%623000 Training & Travel - 782 1,600 150 3,450 115.63%626000 Dues 874 848 600 400 600 0.00%650005 Audit Services 6,439 6,715 6,950 8,437 8,500 22.30%650008 Other Professional Services 23,133 - 18,500 5,000 19,000 2.70%


700001 Office Supplies 60 205 500 - - -100.00%720004 Uniforms 233 279 350 500 500 42.86%740000 Gas & Diesel 9,529 8,245 11,000 5,000 6,000 -45.45%745000 Books & Publications 323 - 400 200 400 0.00%


821000 Transfer to Major Eqpmt Fund 2,000 2,800 2,800 2,800 2,800 0.00%999001 Transfer to General Fund 141,000 11,000 11,000 11,000 11,000 0.00%

Total Transfers 143,000 13,800 13,800 13,800 13,800 0.00%

Total Water Admin 428,449$ 263,009$ 287,557$ 257,444$ 301,564$ 4.87%

Budget Notes:


623000 Travel & Training 650008 Other Professional ServicesAWWA ACE Chicago 2,000 Consulting Services 9,000 JULIE Training (2) 1,450 CCR 1,000

Total 3,450 9,000

Total 19,000 626000 Dues

AWWA Annual 600 999001 Transfer to General Fund

Total 600 11,000

Total 11,000 650005 Audit Services

Audit Fees* 7,000 Single Audit 1,500

Total 8,500 *Split w/ General Fund (50% Finance Dept, 25% Water Admin, 25% Sewer Admin)

Utility Rate Study

906 Cottage Bond Pmt

Description

131

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 410 – Water Treatment

Mission/Program Goals: To provide treatment of the water in the system within the Village of Shorewood and ensure that it is at the highest quality for the people of Shorewood. Program Activities: The Water Treatment Program completes daily inspections, testing, and sampling of all wells in the Village of Shorewood, and treating the water to meet the Village’s guidelines. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

132


Water and Sewer FundProgram 410 - Water Treatment


500001 Wages - Full Time 71,766$ 74,032$ 71,862$ 71,642$ 70,306$ -2.16%500003 Wages - Overtime 12,912 9,150 10,000 10,000 10,000 0.00%501000 FICA 6,345 6,338 6,262 6,246 6,143 -1.90%502000 Pension/IMRF 10,639 10,757 10,601 10,605 10,729 1.21%506000 Health & Life Insurance 251 280 273 255 348 27.56%506001 PW Health Insurance 17,359 19,500 18,571 19,012 18,729 0.85%


622000 Telephone & Data 353 875 900 846 900 0.00%623000 Travel & Training - - 250 - - -100.00%650008 Other Professional Fees 12,124 16,483 17,000 15,075 17,000 0.00%


700002 Maint & Operating Supplies 5,310 5,141 5,000 1,500 5,000 0.00%720004 Uniforms 819 561 750 1,000 850 13.33%731000 Chemicals 42,364 41,061 37,000 30,900 37,800 2.16%732000 Testing Supplies 2,966 1,776 5,960 3,596 6,500 9.06%736000 Salt 35,605 27,816 40,000 18,000 42,000 5.00%740000 Gas & Diesel 4,639 3,401 4,000 1,269 2,000 -50.00%


820000 Equipment 350 3,430 9,500 7,300 6,500 -31.58%

Total Capital Outlay 350 3,430 9,500 7,300 6,500 -31.58%


Total Transfers 4,000 2,800 2,800 2,800 2,800 0.00%

Total Water Treatment 227,801$ 223,403$ 240,729$ 200,046$ 237,605$ -1.30%

Budget Notes:


650008 Other Professional Services 732000 Testing SuppliesLab Testing Service 17,000 CL2 Reagents 3,200

Total 17,000 Free AMD Total Chlorine 1,700

Hardness testing supplies 600

731000 Chemicals 1,000

Flouride,liquid chlorine,phosph 36,000 Total 6,500

Chlorine cylinder - 18 @ $100 1,800

Total 37,800 820000 EquipmentCL2 Sensors/Rebuild Kit 1,000 Chemical Pumps 2,500

Flood Sensor vaults 1,000 2,000

Total 6,500

Check valves, pvc parts

Description

Flouride testing supplies

133

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 420 – Water Distribution

Mission/Program Goals: Ensure the delivery and distribution of the water system within the Village of Shorewood and is at the highest quality for the people of Shorewood. Program Activities: To maintain and repair water distribution system, to keep accurate records of water main breaks, to flush system twice a year, operate all water valves yearly, keep accurate maps of system. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

134


Water and Sewer FundProgram 420 - Water Distribution


500001 Wages - Full Time 137,147$ 134,064$ 120,691$ 119,013$ 119,139$ -1.29%500002 Wages - Seasonal - 5,146 5,520 5,796 5,520 0.00%500003 Wages - Overtime 28,802 18,949 20,000 17,500 20,000 0.00%501000 FICA 12,514 11,815 11,185 10,887 11,066 -1.06%502000 Pension/IMRF 20,949 19,599 18,219 17,733 18,589 2.03%506000 Health & Life Insurance 2,435 1,133 780 729 730 -6.49%506001 PW Health Insurance 42,690 32,106 25,997 26,209 27,986 7.65%


602004 Equipment Maint.Agreements 13,444 4,069 7,943 7,900 7,943 0.00%602005 Utility System Maintenance 34,607 9,110 129,724 5,000 108,204 -16.59%620000 Rental Expense 6,280 - 6,000 275 6,000 0.00%622000 Telephone & Data 354 1,023 1,000 719 780 -22.00%622001 Electricity 148,923 142,328 155,000 141,333 155,000 0.00%622003 Gas Utility 3,839 2,076 2,000 1,000 1,200 -40.00%623000 Travel & Training 377 720 1,000 200 500 -50.00%625000 Printing 472 946 1,000 1,000 1,000 0.00%636000 Publications in Newspapaers - - 500 750 1,000 100.00%650008 Other Professional Services 22,233 18,169 20,500 18,700 20,500 0.00%650019 Internet Connections 1,905 1,995 2,100 2,168 2,200 4.76%


700001 Office Supplies 62 - - - - --700002 Maintenance/Operating Supplies 14,478 16,606 15,000 12,000 15,000 0.00%700003 Miscellaneous Expense 102 - - - --720001 Eqpmt Parts & Maintenance 29,540 7,864 10,000 16,000 15,000 50.00%720004 Uniforms 1,533 1,398 2,450 2,400 2,450 0.00%730002 Materials, Aggregate (Stone) 1,997 4,307 5,000 413 5,000 0.00%730003 Materials, Other 1,977 1,889 8,000 2,100 5,000 -37.50%740000 Gas & Diesel 809 1,768 1,500 3,500 4,500 200.00%


820000 Equipment 101,743 7,806 56,500 25,000 - -100.00%820001 Safety Equipment 1,097 2,534 500 500 500 0.00%824000 Meters 130,097 - - - - --

Total Capital Outlay 232,937 10,339 57,000 25,500 500 -99.12%

821000 Transfer to Major Eqpmt Fund (118,297) 24,885 24,885 24,885 25,260 1.51%

Total Transfers (118,297) 24,885 24,885 24,885 25,260 1.51%

Total Water Distribution 642,008$ 472,406$ 652,995$ 463,709$ 580,067$ -11.17%

Budget Notes:


602004 Equipment Maint Agreements 650008 Other Professional ServicesWalnut Trails water mixer 1,750 BSI Backflow Testing 500

Small Generator Maint 800 20,000

Patten - Generators (2) 5,393 Total 20,500

Total 7,943

Description

Leak Detection

135


Water and Sewer FundProgram 420 - Water Distribution

Budget Notes:


620000 Rental ExpenseWell 8 generator 6,000

Total 6,000

136

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 430 – Water Billing

Mission/Program Goals: The Village of Shorewood water billing program endeavors to provide courteous and prompt customer service in the accurate issuance of monthly utility bills and efficient processing of utility payments.

Program Activities: The water billing program interacts with residents daily, and is often the only interaction a resident may have with the Village. In such, we endeavor to provide accurate and helpful responses to customer inquiries. Regular functions of the water billing program include:

Reading the water meters

Creating and distributing the water bills

Process water payments

Monitoring the payments to ensure the bills are being paid correctly and timely

Routine maintenance and follow up with residents to ensure that meters are functioning properly

Budget Commentary: Contractual Services – The largest increase in this program in is the Other Professional Services account, which includes credit card processing fees incurred when customers pay their water bills online. The fee increase year over year represents additional customers taking advantage of this efficient payment option.

137


Water and Sewer FundProgram 430 - Water Billing


500001 Wages - Full Time 115,303$ 105,226$ 90,794$ 91,686$ 95,805$ 5.52%500003 Wages - Overtime 5,687 3,507 5,000 5,000 5,000 0.00%501000 FICA 8,834 8,104 7,328 7,397 7,712 5.23%502000 Pension/IMRF 15,433 13,975 12,405 12,560 13,468 8.56%506000 Health & Life Insurance 38,412 28,136 26,073 24,332 29,544 13.31%506001 PW Health Insurance 5,630 6,312 9,921 5,263 5,288 -46.70%


602004 Equipment Maint.Agreements 1,733 1,784 1,800 1,800 1,800 0.00%621000 Postage 23,231 20,715 24,000 22,107 24,000 0.00%625000 Printing 5,603 - 2,500 750 1,000 -60.00%650008 Other Professional Services 26,454 31,016 36,000 39,950 42,900 19.17%


720004 Uniforms 425 323 425 300 425 0.00%740000 Gas & Diesel 31 3 100 - - -100.00%

Total Commodities 456 326 525 300 425 -19.05%


Total Transfers 1,200 6,840 6,840 6,840 6,840 0.00%

Total Water Billing 247,975$ 225,942$ 223,187$ 217,984$ 233,781$ 4.75%

Budget Notes:


602004 Equipment Maint Agreements 650008 Professional FeesSensus System 1,800 Utility Billing Processing 8,100

Total 1,800 Credit Card Process Fee 33,600

1,200

Total 42,900 *Recouped if released-Water Penalty Revenue

Description

Lien Fees*

138

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 440 – JULIE

Mission/Program Goals: Federal law mandates that each state have its own damage protection act for underground utility work. JULIE stands for Joint Utility Locate Information for Excavators, and it is the system by which location services are provided in the Village. Program Activities:

Locate the Village’s water and sewer lines and the Village’s street lights that are buried underground at the request of property owners, contractors, and anyone else doing any type of excavating in the Village.

Staff also assists with Public Education. Budget Commentary: Personnel Services – As noted in the fund introduction, the personnel services increase is attributed to the contractually negotiated collective bargaining agreement.

Contractual Services – The Other Professional Services account displays the quarterly expenses to JULIE, Inc for the coordination of the Village’s location responsibilities. Costs are assessed based on the volume of location requests.

139


Water and Sewer FundProgram 440 - JULIE




622000 Telephone & Data 833 1,620 1,000 917 1,000 0.00%650008 Other Professional Services 14,483 4,161 5,200 6,633 6,800 30.77%


700002 Maint & Operating Supplies 4,561 6,355 6,500 4,000 6,500 0.00%720004 Uniforms 803 831 815 300 300 -63.19%740000 Gas & Diesel 2,008 1,739 2,100 1,106 1,400 -33.33%


820000 Equipment 1,015 - 4,000 - 4,000 0.00%

Total Capital Outlay 1,015 - 4,000 - 4,000 0.00%


Total Transfers 4,000 2,000 2,300 2,300 2,300 0.00%

Total JULIE 138,347$ 132,077$ 122,084$ 117,472$ 132,178$ 8.27%

140

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 450 – Sewer Administration

Mission/Program Goals: Sewer Administration oversees operation of the Sanitary Department and programs to effectively ensure the treatment and transmission of sanitary waste for the resident and businesses in Shorewood. This includes maintaining records, billing, performing purchasing activities, receive, record and respond to resident’s concerns and to perform other administrative tasks as needed. Program Activities:

Management of the department to ensure the transmission and treatment of the sanitary system within the Village of Shorewood functions properly at all times, and to respond to emergencies related to the system. Budget Commentary: Contractual Services – The Village has allocated funds in the Other Professional Services line for a utility rate study.

141


Water and Sewer FundProgram 450 - Sewer Administration


500001 Wages - Full Time 52,448$ 62,613$ 60,197$ 62,220$ 63,086$ 4.80%500002 Wages - Part time 3,850 4,687 4,975 5,082 9,975 100.49%500003 Wages - Overtime 118 - - - - --501000 FICA 4,538 5,292 4,986 5,149 5,589 12.10%502000 Pension/IMRF 7,576 8,687 8,440 8,743 9,761 15.65%506000 Health & Life Insurance 4,373 6,862 6,173 5,761 6,094 -1.29%506001 PW Health Insurance 4,402 4,950 5,290 5,078 5,508 4.13%506002 OPEB 1,951 - - - - --506003 Terminal Reserve Adj-Insurance 1,348 - - - - --


600001 Liability Insurance 59,417 53,648 67,916 52,222 68,595 1.00%622000 Telephone & Data 2,088 721 1,000 420 500 -50.00%626000 Dues 4,361 4,361 4,361 4,361 4,469 2.48%650005 Audit Services 6,438 6,715 6,950 8,437 8,500 22.30%650008 Other Professional Services 22,680 - 17,500 5,000 17,000 -2.86%


720004 Uniforms 227 150 325 225 325 0.00%740000 Gas & Diesel 3,752 3,926 5,000 1,500 2,500 -50.00%


821000 Transfer to Major Eqpmt Fund 2,000 1,400 1,400 1,400 1,400 0.00%999001 Transfer to General Fund 141,000 11,000 11,000 11,000 11,000 0.00%

Total Transfers 143,000 12,400 12,400 12,400 12,400 0.00%

Total Sewer Administration 322,565$ 175,012$ 205,513$ 176,598$ 214,302$ 4.28%

Budget Notes:


626000 Dues 999001 Transfer to General FundNPDES 1,000 11,000

Lower DuPage Water Shed 3,469 Total 11,000

Total 4,469

650008 Other Professional ServicesConsulting Services 9,000

Utility Rate Study 8,000

Total 17,000

Description

906 Cottage Bond Pmt

142

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 460 – Sewer Maintenance

Mission/Program Goals: Ensure that all storm and sanitary sewers within the Village of Shorewood function properly at all times. Program Activities: Maintenance: Execute cleaning program of all storm and sanitary lines. Also, respond to emergencies of blocked lines and cave‐ins of sewer lines. Repair, lower, or raise basins and/or manholes before they cause street or equipment damage. Budget Commentary: There are no significant changes in this program over the prior fiscal year.

143


Water and Sewer FundProgram 460 - Sewer Maintenance


500001 Wages - Full Time 63,239$ 60,271$ 72,669$ 70,841$ 76,791$ 5.67%500003 Wages - Overtime 12,448 9,442 9,000 9,750 11,000 22.22%500004 Wages - Seasonal - 5,212 5,520 2,812 5,520 0.00%501000 FICA 5,476 5,426 6,670 6,380 7,138 7.02%502000 Pension/IMRF 9,147 8,531 10,576 10,469 11,729 10.90%506000 Health & Life Insurance 2,057 699 548 511 388 -29.16%506001 PW Health Insurance 11,136 13,242 18,931 19,310 20,713 9.41%


602003 Equipment Maintenance - 887 20,000 - 20,000 0.00%602004 Equipment Maint.Agreements 17,203 6,994 11,838 7,338 11,838 0.00%602005 Utility System Maintenance 40,436 8,010 30,000 17,000 30,000 0.00%620000 Rental Expense 250 - --622000 Telephone & Data 356 1,029 1,000 719 780 -22.00%622001 Electricity 18,978 27,512 29,580 23,307 24,000 -18.86%622003 Gas Utility 1,264 1,384 1,450 1,371 1,400 -3.45%650008 Other Professional Services - 375 500 - - -100.00%


700002 Maint.& Operating Supplies 4,935 3,302 6,500 2,500 6,500 0.00%720001 Eqpmt Parts & Maintenance 8,629 4,698 20,000 2,500 20,000 0.00%720004 Uniforms 683 579 663 902 1,000 50.83%730002 Materials, Agregate (Stone) 1,110 156 1,000 - 1,000 0.00%730003 Materials, Other - - 1,000 2,000 2,000 100.00%731000 Chemicals - 2,638 2,500 2,500 2,500 0.00%740000 Gas & Diesel 11,015 8,365 10,500 7,500 8,500 -19.05%


820000 Equipment 15,314 1,013 5,496 9,622 7,765 41.28%820001 Safety Equipment 266 2,131 500 500 500 0.00%


821000 Transfer to Major Equipment Fund 31,200 44,500 35,333 35,333 35,333 0.00%

Total Transfers 31,200 44,500 35,333 35,333 35,333 0.00%

Total Sewer Maintenance 254,892$ 216,395$ 301,774$ 233,415$ 306,395$ 1.53%

Budget Notes:


602004 Equipment Maint Agreements 820000 Equipment

Lift Station Pump Maint 4,500 7,765

Patten - Generators (3) 7,338 Total 7,765

Total 11,838

Description

Bluetooth Communication

144

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Water and Sewer Fund Program 470 – Sewer Treatment

Mission/Program Goals: The sewer treatment program provides the safe and efficient treatment of the sanitary waste for the residents and businesses in Shorewood. Program Activities: The Village currently contracts with the City of Joliet to treat all of their sanitary waste. The Village is planning the construction of a sanitary plant to treat the remainder of the sanitary waste in the Will and Kendall portions of future Shorewood. Budget Commentary: Contractual Services – The current year’s budget figure represents only a slight increase over the 2015‐16 actual figures. The expense is calculated on the gallons of water pumped through the Village, so charges are based on consumption.

145


Water and Sewer FundProgram 470 - Sewer Treatment


670000 Joliet Interceptor Fees 1,719,218$ 1,634,830$ 1,800,000$ 1,698,655$ 1,850,000$ 2.78%

Total Contractual Services 1,719,218 1,634,830 1,800,000 1,698,655 1,850,000 2.78%

Total Sewer Treatment 1,719,218$ 1,634,830$ 1,800,000$ 1,698,655$ 1,850,000$ 2.78%

146

Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Motor Fuel Tax Fund Fund Summary

Motor Fuel Tax Fund 003

147


Fund Summary:

The Motor Fuel Tax Fund is a Special Revenue Fund that is presented as a Major Fund in the Village’s Comprehensive Annual Financial Statements. The primary revenue stream, Motor Fuel Tax, is a state shared revenue with restricted use.

Mission/Fund Goals:

Protect the Village’s capital investment in streets and to maintain them in a safe and usable condition.

It is the Village’s goal to have a five year replacement schedule for all roadways.

Fund Activities:

Road Service Maintenance: Extend the safe, usable life of street surfaces through a preventive maintenance program.

Fund Revenues:

Fund revenues are derived from two primary sources

Motor Fuel Tax – This is a state shared revenue distributed on a per capita basis. The Motor Fuel Tax is a portion of the Local Distributive Funds as described in this document’s letter of transmittal, and as such could be subject to a change in distribution at the state level. Since the state has not made clear their intentions with Motor Fuel Tax distributions, the Village has left this revenue stream flat over the previous year. The previous year does include several additional distributions for High Growth areas; these amounts are not planned on for 2016‐17. The following graph summarizes the Motor Fuel Tax Distribution

Village of Shorewood Motor Fuel Tax Distributions

148


Transfer in from Capital Projects – The funds received from the state Motor Fuel Tax are not enough of themselves to support the road resurfacing plan that the Village has undertaken. Therefore, the MFT Fund once again will receive a transfer from the Capital Projects Fund, at an amount of $800,000

Budget Commentary: Street and Drainage Improvements – The 2016 Motor Fuel Tax street improvement program was approved by the Village Board in early 2016. The project will be subject to a formal bid and construction is expected to begin in the first quarter of Fiscal 2017. The Village maintains a five year road resurfacing program. The Village shall endeavor to adhere to replacement program; however budgetary constraints may force the Village to resize the annual program. Construction costs are estimates only; final costs are subject to the competitive bidding process. The most recent update was performed in January, 2016 and is presented following the Motor Fuel Tax Summary on the following pages.

149


Motor Fuel Tax FundFund Summary


Motor Fuel Tax Allocation 476,324$ 527,985$ 374,760$ 407,993$ 374,760$ 0.00%Interest Earned 41 20 25 25 25 0.00%Transfer in from Cap. Projects 600,000 800,000 350,000 350,000 800,000 128.57%

Total Motor Fuel Tax Fund Revenues 1,076,365 1,328,005 724,785 758,018 1,174,785 62.09%

ExpensesStreet & Drainage Improvements 1,184,012 1,053,098 1,020,000 1,025,798 1,125,000 10.29%Village Engineer 69,864 51,629 75,000 55,000 75,000 0.00%

Total Motor Fuel Tax Fund Expenditures 1,253,876 1,104,727 1,095,000 1,080,798 1,200,000 9.59%

Revenunes Less Expenditures (177,511) 223,278 (370,215) (322,780) (25,215)

Fund Balance Beginning 337,942 160,431 383,709 383,709 60,928

Projected Ending Fund Balance 160,431$ 383,709$ 13,494$ 60,928$ 35,713$

150


Motor Fuel Tax FundFive Year Street Improvement Program

Road From To

Const Cost

Estimate

Design & Const Eng

Cost Est

Total Project Cost

Est

2016-17 MFT Street Improvement ProgramManor Dr. Seil Rd. Seil Rd. 128,092$ 8,966$ 137,058$ Country Dr. River Rd. W. End 118,361 8,285 126,646 Harvest Dr. River Rd. Turnbridge Dr. 18,022 1,262 19,283 Turnbridge Dr. Savoy Dr. Glen Mor Dr. 107,428 7,520 114,948 Savoy Dr. Glen Mor Dr. Country Dr. 136,015 9,521 145,536 Thames Dr. Glen Mor Dr. Country Dr. 121,018 8,471 129,489 Glen Mor Dr. River Rd. W. Country Dr. 218,836 15,318 234,154 Geneva St. Ravinia Dr. Cul-De-Sac 134,210 9,395 143,605 Amendodge Dr. IL 59 Cul-De-Sac 133,277 9,329 142,606

FY 2017 Total 1,115,258$ 78,068$ 1,193,326$

2017-18 MFT Street Improvement ProgramN. Brookshore Dr. Ridge Rd. Deerwood Dr. 100,662$ 7,046$ 107,709$ Birch Dr. Brookshore Dr. Cul-De-Sac 17,264 1,208 18,472 Lancer Ct. Brookshore Dr. Cul-De-Sac 21,921 1,534 23,455 Ridge Dr. Parkshore Dr. Ca Crest Dr. 105,418 7,379 112,798 Ridge Dr. IL 59 Parkshore Dr. 167,840 11,749 179,589 Highland Dr. Ca Crest Dr. Edgebrook Dr. 28,227 1,976 30,203 Highland Dr. Edgebrook Dr. Parkshore Dr. 33,746 2,362 36,108 Parkshore Dr. Highland Dr. Black Rd. 76,502 5,355 81,858 Parkshore Dr. Ridge Dr. Highland Dr. 68,135 4,769 72,904 Mazalin Dr. Heintz Dr. Vertin Blvd. 64,482 4,514 68,995 Mazalin Dr. Vertin Blvd Shorewood Dr. 78,858 5,520 84,378 Crystal Dr. Crystal Ct. Mazalin Dr. 73,690 5,158 78,848 Crystal Ct. Shorewood Dr. Cul-De-Sac 27,718 1,940 29,659 Heintz Dr. Shorewood Dr. Mazalin Dr. 79,245 5,547 84,792 Shorewood Dr. Heintz Dr. Vertin Blvd. 94,885 6,642 101,526 Vertin Blvd. Richards Dr. Mazalin Dr. 152,609 10,683 163,291

FY 2018 Total 1,191,201$ 83,384$ 1,274,585$

2018-19 MFT Street Improvement ProgramRobin Hill Dr. Raven Rd. US 52 92,801$ 6,496$ 99,297$ Robin Hill Dr. Raven Rd. Arrowhead Dr. 43,722 3,061 46,783 Cardinal Pl. Robin Hill Dr. Raven Rd. 76,439 5,351 81,790 Cobblestone Ct. Raven Rd. Cul-De-Sac 49,738 3,482 53,220 Hummingbird Ct. Robin Hill Dr. End 38,870 2,721 41,591 Whipperwill Ct. Robin Hill Dr. Cul-De-Sac 40,429 2,830 43,259 Lark Ln. Raven Rd. Robin Hill Dr. 45,040 3,153 48,193 Arrowhead Dr. Sunset Dr. Deerwood Dr. 62,572 4,380 66,952 Arrowhead Dr. Deerwood Dr. Cul-De-Sac 28,527 1,997 30,524 Deerwood Dr. Brookshore Dr. Arrowhead Dr. 22,528 1,577 24,105 Westshore Dr. DuPage St. East End 8,000 560 8,560 Westshore Dr. Grove St. DuPage St. 11,976 838 12,815 Grove St. Westshore Dr. US 52 35,625 2,494 38,118 Summer St. US 52 Westshore Dr. 40,389 2,827 43,216 Picnic St. Westshore Dr. US 52 40,205 2,814 43,020 Turtle St. US 52 Westshore Dr. 55,285 3,870 59,155 N Raven Rd. Ridge Rd. US 52 230,810 16,157 246,966 Earl Rd. US 52 Geneva St. 225,830 15,808 241,638

FY 2019 Total 1,148,786$ 80,415$ 1,229,200$

151


Motor Fuel Tax FundFive Year Street Improvement Program

Road From To

Const Cost

Estimate

Design & Const Eng

Cost Est

Total Project Cost

Est

2019-20 MFT Street Improvement ProgramDiamond Head Dr. East Dover Way Callaway Dr. 108,379$ 7,587$ 115,966$ Diamond Head Dr. West Dover Way Callaway Dr. 76,085 5,326 81,411 Diamond Head Ct. Diamond Head Dr. Cul-De-Sac 18,039 1,263 19,302 Butterfield Cir. East Bayhill Ln. Eyebrow 90^ Turn 142,491 9,974 152,466 Butterfield Cir. West Bayhill Ln. Eyebrow 90^ Turn 181,718 12,720 194,438 Bayhill Ln. Butterfield Cir. Callaway Dr. 152,444 10,671 163,115 Vertin Blvd. Mazalin Dr. IL 59 220,773 15,454 236,228 Ridge Rd. Cul-De-Dac N. Raven Rd. 22,769 1,594 24,363 Ridge Rd. N. Raven Rd. River Rd. 119,228 8,346 127,574 Mound Rd. PW Site W Limit Railroad Tracks 74,095 5,187 79,282

FY 2020 Total 1,116,023$ 78,122$ 1,194,144$

2020-21 MFT Street Improvement ProgramSycamore Dr. Seil Rd. Hawthorne Ln. 143,099$ 10,017$ 153,116$ Willow Ln. Sycamore Dr. Hawthorne Ln. 149,614 10,473 160,087 Willow Ct. Willow Dr. Willow Dr. 40,555 2,839 43,394 Magnolia Cir. Willow Dr. Hawthorne Ln. 38,781 2,715 41,496 Forest Oak Ln. Fieldstone Dr. W End of Rd. 41,644 2,915 44,559 Rollingwood Dr. Bethany Dr. Bethany Dr. 114,400 8,008 122,408 Rollingwood Dr. Black Rd. Bethany Dr. 95,241 6,667 101,908 Bethany Dr. Rollingwood Dr. Cul-De-Sac 162,753 11,393 174,146 N Raven Rd. Highland Dr. Ridge Rd. 118,222 8,276 126,497 N Raven Ct. Highland Dr. Cul-De-Sac 33,771 2,364 36,135 Layne Ct. Raven Rd. Cul-De-Sac 19,086 1,336 20,423 Highland Dr. Raven Rd. Ca Crest Dr. 111,486 7,804 119,290

FY 2021 Total 1,068,653$ 74,806$ 1,143,458$

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Debt Service Fund Fund Summary

Debt Service Fund 014

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Debt Service Fund Fund Summary

Fund Summary The Debt Service Fund is reported as Major Fund in the Village’s Comprehensive Annual Financial Report. It is used to report the accumulation of resources used to make debt payments for bonded debt that is used for non proprietary and non fiduciary funds. Mission/Fund Goals: Levy appropriate taxes to collect revenue to pay debt obligations Revenues Revenues in the Debt Service Fund are derived from three sources

Property Taxes – Only the portion of property taxes levied for the direct payment of debt are recognized in the Debt Service Fund.

Annual GO Bonds – Prior to becoming a home rule community in 2015, the Village levied an annual Limited Tax Bond. The amount allowed in this levy was determined by the Village’s EAV and the regional CPI. As a home rule community, the Village is no longer eligible to issue Limited Tax Bonds; however the Village has elected to issue an annual GO Bond that has taken on the characteristics of the Limited Tax Bond. These funds are used to make a partial payment on the 2011 Bonds, which were an advanced refunding of the 2004 debt, which was used to construct the Village Hall.

Transfer in From General Fund – The transfer in from the general fund is calculated by the amount of the payment on the 2011 bonds that is not covered by Property Tax Revenues as well as the entire payment on the 2010 bonds. Utility taxes are the dedicated revenue stream for this transfer.

Expenses There are three outstanding debt issues with payments generated from the Debt Service Fund

2010 Bonds – Total issued $620,000 for the purchase of a Public Works Building

2011 Bonds – Total issued $4,700,000 to refund the 2004 Bonds for the construction of the Village Hall

2015 GO Bonds – Total issued $327,000 to be used as a payment source for the 2011 bonds Further information on the Village’s cumulative outstanding debt and legal debt limits placed on the Village is available in the appendices to this budget document.

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Debt Service FundFund Summary


Real Estate Tax 317,489$ 322,297$ 328,238$ 328,238$ 330,267$ 1.57%Bond Proceeds 320,000 325,000 325,000 327,000 330,000 0.00%Transfer in from General Fund 224,912 198,074 213,063 211,063 194,063 5.73%

Total Debt Service Fund Revenues 862,401 845,371 866,301 866,301 854,330 1.95%

ExpensesMiscellaneous 10,000 10,000 10,000 10,000 10,000 0.00%Limited Tax Bonds 318,168 323,180 328,238 328,239 - 1.57%Annual GO Bonds - - - - 330,267 2011 GO Bonds - Principal 345,000 340,000 360,000 360,000 355,000 5.88%2011 GO Bonds - Interest 115,110 108,210 101,410 101,410 94,210 -6.28%2011 GO Bonds - Admin 500 500 500 500 500 0.00%2010 GO Bonds - Principal 50,000 50,000 50,000 50,000 50,000 0.00%2010 GO Bonds - Interest 18,953 17,453 15,803 15,803 14,003 -9.46%2010 GO Bonds - Admin 350 350 350 350 350 0.00%

Total Debt Service Fund Expenditures 858,080 849,693 866,301 866,301 854,330 1.95%

Revenunes Less Expenditures 4,321 (4,321) - - -

Fund Balance Beginning 285,126 289,447 - -

Projected Ending Fund Balance 289,447$ - -$ -$ -$

Budget Notes

Debt Issue:

2010 GO

Bonds

2011 GO

Bonds

Annual GO

Bonds

Total Issued: 620,000$ 4,700,000$ 327,000$

Purpose: PW Building

Refund 2004

Bonds for

Village Hall

Sources for

2011 Bond

Pmt

Sources FY 2016-17Real Estate Tax Revenue - - 330,267 2016 Limited Tax Bond (Net of Expenses) - 320,000 - Transfer in from General Fund (Utility Taxes) 64,353 129,710 -

Total 64,353 449,710 330,267

Expenses FY 2016-17Principal 50,000 355,000 327,000 Interest 14,003 94,210 3,267 Administrative Fees 350 500 -

Total 64,353 449,710 330,267

Net Effect on Fund Balace -$ -$ -$

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Grant Fund Fund Summary

Grant Fund 016

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Grant Fund Fund Summary

Fund Summary The Grant Fund was created to separate out the grants the Village receives in a fiscal year. This is an attempt to have the General Fund budget be a reflection of the true cost of providing service to the Village. Reporting wise, the Grant Fund is considered a sub‐fund of the General Fund in the Comprehensive Annual Financial Report. Mission/Fund Goals: Separately display special revenues applied for and received by the Village to be spent on special projects and activities, as determined by the grant guidelines. Budget Commentary: Revenues are derived from grants applied for by the Village. Current grant known of by the Village are as follows:

The Village was the recipient of $400,000 in matching funds for the Lake Forest Park. This is an OSLAD Grant, which is administered by the Illinois Department of Natural Resources. After Governor Quinn awarded this grant, his term ended. When Governor Rauner took office, a hold was placed on grant programs, therefore it is unknown when or if this project will commence. As such, funds are budgeted for the project; however without grant funding the Lake Forest Park is cost prohibitive.

The Police Department receives grant funding on an ongoing basis from ILEAS to supplement traffic enforcement overtime.

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Grant FundFund Summary

2014 2015 2016 2016 2017Revenues Actual Actual Budget Projected Budget

Public SafetyDCEO - Police Station -$ -$ 100,000$ -$ -$ IMAGE 20,933 39,806 - 30,000 30,000 ESDA 11,315 2,115 - - -

ParksTransfer in from Park Fund - - 200,000 - 100,000 Transfer in from General Fund 3,721 - - - - Transfer in from Capital Projects Fund - - - - 100,000 IDNR Grant - - 200,000 - 200,000 Veteran's Memorial 13,931 6,738 - 6,738 6,000 Westshore 188,287 - - - -

Total Grant Fund Revenues 238,186 48,659 500,000 36,738 436,000

ExpensesPublic Safety

Patrol Overtime 30,593 38,036 - 30,000 30,000 Equipment - - 100,000 - - Police Training 3,047 - - - ESDA 33,205 838 - - -

Public WorksTransfer to Capital Projects (Black Rd) 53,350 - - - -

ParksLake Forest Park - - 400,000 - 400,000 Veteran's Memorial 3,132 360 - 500 - Westshore 191,150 - - - -

Total Grant Fund Expenditures 311,431 42,281 500,000 30,500 430,000

Revenues Less Expenditures (73,244) 6,378 - 6,238 6,000

Fund Balance Beginning 73,244 (0) (0) 6,378 12,616

Projected Ending Fund Balance (0)$ 6,378$ (0)$ 12,616$ 18,616$

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Capital Improvement Fund Fund Summary

Capital Improvement Fund 018

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Fund Summary The Capital Improvement Fund is used for the budgetary purpose of planning for future capital needs to the Village’s Water and Sewer System. It represents the Water and Sewer portion of the Village’s Capital Improvement Plan. Reporting wise, the Capital Improvement Fund is combined with the Water and Sewer Fund in the Village’s Comprehensive Annual Financial Report Mission/Fund Goals: To plan for and carry out public improvements in the area of water and sewer projects and to develop long range plans for the delivery of water/sewer services to the residents of the Village of Shorewood. Revenues: The Capital Improvement Fund has diversified its revenue base over the past several years. Historically, this fund relied on connection fees and impact fees derived from the fast growth in the early 2000’s. As growth has slowed, additional revenue streams are necessary to continue providing the Village’s capital in infrastructure needs. Home Rule Sales Tax – This revenue stream is described in the general fund. The portion of the HR Sales tax that is not necessary to fund the property tax rebate program is recognized in the Capital Improvement Fund. Connection Fees – These revenues are derived from building and construction projects within the Village. These revenues are directly tied to permit issuance. Other Revenues

Debt Proceeds – The Village will recognize debt proceeds from an Illinois Environmental Protection Agency loan to fund a new water tower. This project began during Fiscal 2015 and should be complete during Fiscal 2017.

Expenses The Village chooses water and sewer infrastructure projects at the direction of the Village Board with the goal of sustaining high quality water and sewer service throughout the Village. Annual Recurring Items New Projects

New Water Tower – The Village is in the process of building an additional 1.5M gallon water tower. The American Water Works Association recommends that water systems store one and a half (1.5) times the daily consumption rate in aerial water tanks. The additional water tank construction will fulfill this guideline. The water tower was completed during winter 2016.

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Expenses remaining during 2017 include final project and retention costs. This project has been financed by an IEPA loan. Ongoing operating costs affected will be limited to electric utility costs and routine maintenance costs. The operating budget in the Water Distribution program (420) has been updated with these projected operating costs.

Maintenance Projects

Water Tank Inspection and Washing – During fiscal 2016, a contractual service inspected both of the Village’s existing water tanks to determine if any repairs or maintenance was necessary and cleaned the interior of the tanks. In the current fiscal year, the exterior of these tanks will be washed. No additional operating costs will result from this project.

Sewer Smoke Testing – A contractual service will use non hazardous smoke to test the sanitary sewer main in the older sections of town to determine what capital repairs or lining projects may be necessary in future years. No additional operating costs will result from this project

Shallow Well Maintenance – One shallow well per year will be addressed in this three year program, which is currently in its second year. A contractual service will pull the well from the ground, inspect the pump and motor, determine what repair or replacement is necessary on the pump and motor, and return the well to the ground. The shallow wells are 120 feet deep. No additional operating costs will result from this project.

Oakwood Drive Water Service – The Village will replace the existing water service lines on Oakwood Drive. The current water lines are plastic and will be upgraded to conform to current Village standards. This project will eliminate an existing pressure reducing valve, which is used to prevent damage to the original plastic lines. The new water lines are more durable and this upgrade should reduce the amount of future water main breaks, reducing operating costs and staff time dedicated to water main repairs.

Water Meters – Since water meters in aggregate are recognized as a capital expense, they will be budgeted from the Capital Improvements fund. The Village is in the midst of a multiyear project to replace dated existing water meters in town. Funds are also allocated for the installation of water meters in new construction. Eventually, the Village will be able to read water meters from a fixed point. This will reduce operating costs in the Water Billing program (Fund 002, Program 430) as fewer personnel will need to be assigned to read water meters. This savings will not be recognized for at least two fiscal years. As of February 2016, the Village has updated approximately 1/3 of the existing water meters to the new technology.

Seil Rd Lift Station Upgrade – Several capital upgrades will be made to the lift station on Seil Rd, including: relocation of electrical controls, in and outdoor enclosure for better access, and the installation of new Variable Frequency Drives. These changes will increase the useful life of the lift station. Additionally, pumps 2 and 3 will be upgraded along with the pump discharge elbows for all three pumps. Other safety improvements and SCADA software upgrade is included in this project. These changes may result in a small and immaterial cost savings of operating expense

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in the budget in the Water and Sewer Fund. Until a full year of savings is recognized and identifiable, no changes will be made to the budget.

Flow Monitoring Basin Study – This project is phase two of the Village Inflow and Infiltration (I and I) Plan. The Village’s sanitary sewer consultant will work to monitor the flow of the Village’s entire sanitary sewer system. Flow meters will be installed in nine locations for three months. After the monitoring, a report will be produce that will assist our next phase of the (I and I) project. There will be no change in operating expenses in the near future as a result of this phase of the study; however its results will help determine the next phase of the Village’s I and I Plan.

Debt

2009 GO Bonds – In 2009, the Village issued GO refunding debt totaling $4,140,000 to take advantage of market rates to refund debt on existing water and sewer projects. The Village has identified water and sewer tap on fees as a dedicated revenue stream for the debt payments. These bonds mature on 4/1/2021.

Sewer Capacity – City of Joliet – The Village entered into an agreement with the City of Joliet to purchase additional sewer capacity. Purchasing this additional capacity saves the Village from the expense of building and operating a sewer treatment plant. Annual operating costs for the Village’s sanitary sewer expenses are recorded in the Water and Sewer Fund in programs 450, 460, and 470. Purchasing sewer capacity from the City of Joliet greatly reduces ongoing sewer operating costs. This annual payment was entered into by an intergovernmental agreement with the City of Joliet, who financed this project with an IEPA Loan. The Village has identified the Home Rule sales tax as a dedicated revenue stream for this annual payment. The loan matures in 2032.

Further detail of the expenses for water and sewer capital improvement projects can be found on the following pages.

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Capital Improvement FundFive Year Fund Projection

2016 2016 2017 2018 2019 2020 2021Fund 18 Budget Projection Projection Projection Projection Projection Projection

RevenuesHome Rule Sales Tax 1,953,200$ 2,080,908$ 1,942,756$ 1,962,184$ 1,981,805$ 2,001,623$ 2,021,640$ Connection Fees-Water 200,000 375,000 150,000 150,000 150,000 150,000 150,000 Connection Fees-Sewer 300,000 375,000 150,000 150,000 150,000 150,000 150,000 Capital Impact Fees 150,000 125,000 75,000 75,000 75,000 75,000 75,000 Water/Sewer Rehab Fee 425,000 436,887 439,056 515,592 518,952 522,312 525,672 Transfer in from Water/Sewer Fund 825,000 825,000 - - - - - Debt Proceeds (IEPA - Water Tower) 5,360,000 4,380,000 535,750 - - - - Interest Income 5,000 2,500 2,500 2,500 2,500 2,500 2,500

Total Revenues 9,218,200 8,600,295 3,295,062 2,855,276 2,878,257 2,901,435 2,924,812

ExpensesCAPITAL PROJECTSAnnual Recurring ItemsLake Michigan Water 75,000 - - - - - - New ProjectsNew Water Tower, 1.5 M Gallon 5,250,000 4,380,000 535,750 - - - - Maintenance ProjectsWater Tank Inspection 6,000 3,885 - - - - 4,000 Water Tank Washing - - 20,000 - 20,000 - - Sewer Smoke Testing (CaCrest,

Parkshore, Edgebrook, Shorewood) 20,000 9,000 9,000 - - - - Shallow Well Maintenance 60,000 60,000 60,000 60,000 - - - Oakwood Drive Water Service - - 115,000 - - - - Ridge Road Water Service 75,000 46,507 - - - - - Water Meters 200,000 200,000 200,000 150,000 150,000 150,000 150,000 Seil Rd Lift Station Upgrade - - 480,000 - - - - Flow Monitoring Basin Study - - 85,000 - - - - Smoke Test (Average Basin) - - - 50,000 - - - Sanitary Sewer I & I Repairs - - - 515,592 518,952 522,312 525,672 TRANSFERS

Transfer to Non WaterSewer Projects

(See Capital Projects Worksheet) 2,159,116 1,456,464 2,516,667 1,710,000 855,000 930,000 600,000 DEBT2009 GO Bonds Principal & Interest 445,261 445,261 454,311 447,605 444,895 450,885 450,430 2009 GO Bonds Admin Charge 350 350 350 350 350 350 350 25% Bond Convenant 111,315 111,315 113,578 111,901 111,224 112,721 112,608 Sewer Capacity Joliet (until 10/1/32) 676,906 676,906 676,906 676,906 676,906 676,906 676,906 Debt Service - IEPA Loan - Water Tower - - 130,000 260,000 260,000 260,000 260,000

Total Capital Improvement Fund Expenses 9,078,949 7,389,689 5,396,562 3,982,355 3,037,327 3,103,174 2,779,966

Net Increase (Decrease) in Cash Balance 139,251 1,210,606 (2,101,500) (1,127,079) (159,069) (201,739) 144,846

Beginning Cash Balance 4,527,216 4,527,216 5,737,822 3,636,322 2,509,243 2,350,173 2,148,435

Projected Ending Cash Balance 4,666,467$ 5,737,822$ 3,636,322$ 2,509,243$ 2,350,173$ 2,148,435$ 2,293,281$

Note: Beginning Cash Balance is used to show current resources available; Fund Balance includes a Bond Payable which will be paid out of future resources.

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Capital Projects Fund Fund Summary

Capital Projects Fund 019

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Fund Summary The Capital Projects Fund is used for the budgetary purpose of planning for future capital needs to the Village’s Non‐Water & Sewer Infrastructure. It represents the Non‐Water and Sewer portion of the Village’s Capital Improvement Plan. Infrastructure improvements covered in this fund include Non‐MFT Road Projects, storm sewer maintenance, land acquisition, street lighting and street scaping, among others. Reporting wise, the Capital Projects Fund is displayed as a Capital Projects Fund in the Governmental Funds in the Village’s Comprehensive Annual Financial Report Mission/Fund Goals: To plan for and carry out public improvements in the area of public roads, buildings, storm sewers, traffic issues and to develop long range plans for the delivery of these public services to the residents of the Village of Shorewood. Revenues The Capital Projects fund derives revenues primarily from intergovernmental sources, most of these being state or federal grants or matching programs. The Village Board has also authorized the Capital Projects Fund to receive a transfer of revenue from the Capital Improvement Fund at the direction of the Village Administrator. Grant funds are also projected to offset future road expansion projects. Expenses The Village chooses capital projects at the direction of the Village Board with the goal of building and maintaining an infrastructure that best serves the needs of the Village and prepares for future growth throughout the Village. Projects in the 2016‐17 budget include:

Land Acquisition – This account is used to acquire properties that become available that are desirable to the Village based on the comprehensive plan. There is often ongoing maintenance involved with these projects (grass cutting or leaf removal). The public works department is able to perform these tasks in house. A portion of the funds allocated in 2016‐17 represent the final of three payments to the Troy Fire Department for the acquisition of a building at 107 W. Jefferson St. There is no current land acquisition planned that would result in ongoing maintenance costs in 2016‐17

Decorative Street Light Repainting – This project is a multiyear program to repaint existing decorative street light poles. This is an anticipated maintenance program.

Seil Rd Train Crossing – This expense represents the Village’s portion of a grant project through the railroad to install gates and warning lights at this railway crossing. The Village is responsible for 10% of the total cost of this project. The project began in 2015 and to date the Village has paid for approximately half of its total share of upgrades. There will be no additional ongoing

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operating costs for this project as the maintenance of this crossing is the responsibility of the railroad. The project should be complete in Spring 2016.

Parkshore Drive Stormline Projects – This project will replace existing ditches with storm sewers. Construction will begin on the North end of the project will begin in 2016‐17. There are no additional operating costs with this project.

Route 52 & River Corner – The Village is currently engaged in Phase I engineering for this project. The completion of this project will reduce congestion on both Route 52 and River Rd. Phase II engineering is budgeted during the 2016‐17 fiscal year. This is a share project funded federally passing through Will County.

Arrowhead Court Storm Sewer – This project will provide adequate drainage for the street. There are no ongoing operating expenses associated with this project.

Birch Storm Sewer Lining – This project will line the existing culvert in order to avoid a complete replacement. There are no ongoing operating expenses associated with this project.

Mound Rd. Bridge Repair – This project will provide a coating over the existing surface of the bridge. This coating will extend the useful life of the bridge and delay a bridge resurfacing.

Black & River Overlay (W of River Rd) – This project will resurface Black Rd from West of Wildflower Dr. to the Western edge of the Saddlebrook subdivision. This project was identified in our multiyear Motor Fuel Tax program; however Motor Fuel Tax funds were not available to fund this project, so the Village has chosen to fund it from Capital Projects. There will not be any future operating costs associated with this project.

Further detail on these expenses, as well as projections for future years, are available on the following pages.

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Capital Projects FundFive Year Fund Projection

(Non Water and Sewer Projects)2016 2016 2017 2018 2019 2020 2021

Fund 19 Budget Projection Projection Projection Projection Projection Projection

Revenues

Grant Revenue 32,000$ -$ -$ -$ -$ -$ -$ Grant Rev - Route 52 & River Corner - - - 2,000,000 - - - Grant Rev - Black Rd E of River - - - - - 1,220,000 - Miscellaneous Revenue - 17,424 - - - - - Transfer in from Capital Imp Fund 2,159,116 1,456,464 2,516,667 1,710,000 855,000 930,000 600,000

Total Revenues 2,191,116 1,473,888 2,516,667 3,710,000 855,000 2,150,000 600,000

ExpensesBlack & River Widening 260,000 106,096 - - - - - Land Acquisition 350,000 350,000 366,667 - - - - Decorative Street Light Repainting 25,000 - 25,000 25,000 25,000 25,000 - ComEd Lighting 25,116 19,172 - - - - - Towne Center Lighting 60,000 51,971 - - - - - PD Exterior Improvements 16,000 13,816 - - - - - Seil Road Train Crossing 20,000 10,000 10,000 - - - - Parkshore Stormline S 420,000 352,500 - - - - - Parkshore Stormline N - - 420,000 - - - - Route 52 & River Corner 200,000 200,000 175,000 2,500,000 - - - Resurface Black Rd (dependant on Lake Water) 40,000 1,500 - - 40,000 1,525,000 - Black Rd Bike Path (Rte 59 - Forest Preserve) 150,000 - - - - - - Arrowhead Ct. Storm Sewer 100,000 8,833 125,000 - - - - Birch Storm Sewer Lining 175,000 10,000 175,000 - - - - Mound Rd Bridge Repair - - 60,000 - - - - Black & River Overlay (W of River Rd) - - 260,000 - - - - Wynstone Turn Lanes - - - 585,000 - - - Shorewood Dr. Right Turn Lane - - - - 190,000 - -

Transfer out to Grant Fund (IDNR Grant) - - 100,000 Transfer out to MFT 350,000 350,000 800,000 600,000 600,000 600,000 600,000

Total Capital Projects Fund Expenditures 2,191,116 1,473,888 2,516,667 3,710,000 855,000 2,150,000 600,000

Net Increase (Decrease) in Cash Balance - - - - - - -

Beginning Cash Balance - - - - - - -

Projected Ending Cash Balance -$ -$ -$ -$ -$ -$ -$

Note: Beginning Cash Balance is used to show current resources available; Fund Balance includes a Bond Payable which will be paid out of future resources.

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Major Equipment Fund Fund Summary

Major Equipment Fund 027

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Major Equipment Fund Fund Summary

Fund Summary The Major Equipment Fund was established several years ago in an effort to fund and track the Village’s major equipment purchase schedule. The Village’s goal is to set aside funds so that equipment purchases can be made with cash rather than incurring financing charges. From a reporting standpoint, the Major Equipment Replacement Fund is considered a sub‐fund of the General Fund in the Village’s Comprehensive Annual Financial Report. The fund balance remaining in the Major Equipment Replacement Fund is classified as “Assigned for Capital Projects” on the Governmental Funds Balance Sheet. Mission/Fund Goals:

To secure and reserve the resources necessary to maintain the Village’s fleet of vehicles and equipment

To continue to track the use, maintenance, and functionality of the Village’s fleet to accurately determine the useful life of equipment

To monitor the market for vehicles and equipment to assess what will best fit the Village’s needs and what the eventual cost will be in order to determine the amount of money per year to set aside for future vehicle and equipment needs.

Fund Revenues Revenues in the Major Equipment Replacement Fund are predominately sourced from transfers in from the General Fund and the Water/Sewer Fund. The amount of these transfers is calculated by the forecasted future costs of replacement equipment divided by its useful life to assign an annual replacement reserve. Each piece of equipment is assigned to the program responsible for its use; therefore the transfer amounts are divided in this manner by program. Other fund revenues are derived from the sale or trade in of retired equipment and interest income. At end of Fiscal 2014, a transfer of $1,000,000 was made from the General Fund to the Major Equipment Fund to compensate for previous years where funds were not available to transfer to the Major Equipment Fund. Budget Commentary Detail on the expenses for the coming year and the replacement funding schedule is available on the following pages.

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Major Equipment Replacement FundFund Summary

2014 2015 2016 2016 2017 FY17/FY16Actual Projected Budget Projected Budget % Change

RevenuesDisposal of Fixed Assets 31,696$ 41,848$ -$ 31,749$ -$ --Interest Earned 51 33 50 50 50 0.00%Transfer in from General Fund 394,248 536,525 491,408 491,408 514,045 4.61%Transfer in from W/S Fund 56,200 85,225 76,358 76,358 76,733 0.49%

Total Major Equipment Fund Revenues 482,195 663,631 567,816 599,565 590,828 4.05%

ExpensesMajor Equipment - Vehicle Expense 408,732 582,829 712,843 700,000 703,950 -1.25%Major Equipment - Software Expense 1,848 - 28,500 28,500 --Capital Lease Expense - - - - - --

Total Major Equipment Fund Expenditures 410,580 582,829 712,843 728,500 732,450 2.75%

Revenues Less Expenditures 71,615 80,802 (145,027) (128,935) (141,622)

Fund Balance Beginning 386,801 1,458,416 1,539,218 1,539,218 2,610,283

Other Financing Sources (Uses) 1,000,000 1,200,000

Projected Ending Fund Balance 1,458,416$ 1,539,218$ 1,394,191$ 2,610,283$ 2,468,661$

Budget Notes:

Amount

Major Equipment/Vehicle ExpenseGrapple Bucket - End Loader 15,950 3/4 Ton Pickup (Water Dept) 31,000 1 Ton Snowplow (Street Dept) 90,000

2 Ton Snowplow w/ conveyor (Street Dept) 190,000

2 Ton Snowplow w/ leaf box, yard waste box, dump body 221,000

Track Bucket 80,000

Lawn Mower 72" 16,000

Asphalt Patch Box 20,000 SUV - Police Dept 40,000

Total Purchases 703,950

Acct

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Major Equipment Replacement FundSummary of Funding Sources

Program Item Qty Estimated Cost Useful Life Funding/Year

Administration110 Administrator SUV 1 28,000 10 4,000 110 Furniture and Fixtures, Village Hall 60,000 20 3,000 130 Copiers - Village Hall 5 10,000 5 10,000 140 Excess Funding

Police200 Squad Car - Depty Chief (Admin/Inv) 1/2 28,000 10 2,800 200 SUV - Administration 1 45,000 10 4,500 210 LiveScan unit 30,000 8 3,750 220 Squad Car - Investigations 2 1/2 28,000 10 7,000 220 Police All Purpose Response Vehicle 1 33,000 10 3,300 230 Squad Car - Depty Chief (Patrol) 1 28,000 10 2,800 230 Squad Car - Patrol 7 36,000 5 50,400 230 Squad Car - Court* 1 - 230 Squad SUV - Sgt 2 42,000 5 16,800 230 Firearm Simulator 20,000 10 2,000 230 P25 Radios 40,000 5 8,000 260 SUV - Traffic 1 40,000 5 8,000 260 Pickup - Traffic 1 42,000 5 8,400 260 Traffic Speed Trailer Replacement 1 20,000 10 2,000 260 Traffic Scales 6 5,167 10 3,100 270 ESDA Vehicle* 1

Public Works300 Pick Up 1/2 30,000 10 1,500 310 Pick Up - Streets 1 30,000 10 3,000 310 One Ton Dump 1 85,000 12 7,083 310 Two Ton Dump 9 180,000 11 147,273 310 Loader 1 180,000 10 18,000 310 Platform Truck 1/4 160,000 10 4,000 310 Track Loader 1 65,000 15 4,333 310 Backhoe 1/4 180,000 10 4,500 311 Platform Truck 3/4 160,000 10 12,000 312 Street Sweeper 1 175,000 10 17,500 330 Two Ton Dump 1 180,000 11 16,364 330 One Ton Utility Body Truck 1 40,000 10 4,000 330 Utility Tractor 2 50,000 15 6,667 330 Mower/Snow Blower/Broom 1 50,000 10 5,000 330 Tree Chipper 1 65,000 10 6,500 330 Stump Grinder 1 35,000 10 3,500 330 Leaf Vac 3 34,000 10 10,200 330 Flex Wing Mowing Deck 1 20,000 15 1,333 330 Track Bucket 1 80,000 20 4,000 350 One Ton Pick Up 1 41,500 12 3,458 350 Vehicle Lifts 2 30,000 15 4,000

Community Development520 Crossover SUV 1 23,000 10 2,300 530 Crossover SUV 1 23,000 10 2,300

Parks800 Pick Up - Administration 1 33,000 10 3,300 820 Large Area Lawn Mower 1 50,000 10 5,000 820 Utility Tractor 1 50,000 15 3,333 820 One Ton Dump 1 75,000 10 3,750 820 Park Equipment 1,400,000 20 70,000

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Major Equipment Replacement FundSummary of Funding Sources

Program Item Qty Estimated Cost Useful Life Funding/Year

Total - General Fund 68 3/4 4,059,667$ 514,045$

Water400 Pick Up 1 28,000 10 2,800 410 Pick Up 1 28,000 10 2,800 420 6" Pump 1/2 30,000 10 1,500 420 Backhoe 3/4 180,000 10 13,500 420 Pick Up 1 7/10 28,000 10 4,760 420 Crane Truck 1/2 110,000 10 5,500 430 Pick Up 3/10 28,000 10 840 430 Vehicle Transceiver Unit 1 30,000 5 6,000 440 Crossover SUV 1 23,000 10 2,300

Sewer450 Pick Up 1/2 28,000 10 1,400 460 Sewer Jetter 1 50,000 10 5,000 460 6" Pump 1/2 30,000 10 1,500 460 Crane Truck 1/2 110,000 10 5,500 460 Vacuum Truck 1 350,000 15 23,333

Total - Water and Sewer Fund 11 1/4 1,053,000$ 76,733$

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Lake Michigan Water Fund Fund Summary

Lake Michigan Water Fund 030

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Lake Michigan Water Fund Fund Summary

Fund Summary The Lake Michigan Water Fund is used for the budgetary purpose of bringing Lake Michigan Water to Shorewood. This project represents a large scale long range capital undertaking that will serve Village as a long term change in the Village’s primary water source. Reporting wise, the Lake Michigan Water Fund is combined with the Water and Sewer Fund in the Village’s Comprehensive Annual Financial Report. This fund will be used to track all aspects of the engineering and construction of a water line to connect Lake Michigan water to the Village of Shorewood. Following the completion of the construction, debt service costs will be tracked in this fund. The Village has identified a specific revenue source (Home Rule sales tax) to fund this project. Mission/Fund Goals: To change the Village’s water source from shallow and deep wells to Lake Michigan. Revenues The Village of Shorewood successfully perused Home Rule status by referendum in April 2015. Among the many responsibilities granted by Home Rule status in Illinois is the ability to increase sales tax by ordinance. The Village’s existing Non Home Rule sales tax at 1.00% was replaced by a Home Rule sales tax at 1.75% on January 1, 2016. The differential 0.75% will be recognized in the Lake Michigan Water Fund. During 2016‐17, a transfer will also be recorded from the Water/Sewer Fund. Expenses During the current phase of this project, costs will be related to engineering, legal, and land and easement acquisition necessary for this project. Construction is not scheduled to begin during 2016‐17. Operating costs will change dramatically once the Village transitions to Lake Michigan water. The most notable of these will be the cost of purchased water. The Village will have to purchase water from Illinois American Water. The costs associated with maintaining our deep and shallow wells would decrease. Total construction costs, financing costs, and maintenance costs associated with this project are not yet known.

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Lake Michigan Water FundFund Summary

2016 2016 2017Acct Description Budget Projection Budget

Revenues400015 Home Rule Sales Tax - 415,829 1,663,317

Total Taxes - 415,829 1,663,317

499002 Transfer in from Water/Sewer - - 950,000

Total Transfers - - 950,000

Total Revenues -$ 415,829$ 2,613,317$

Expenses650001 Engineering - 100,000 800,000 650002 Legal - - 20,000 650008 Other Professional Services - - 159,146

Total Contractual Services - 100,000 979,146

822000 Land Acquisition - 1,000,000 840022 Project Construction - - -

Total Capital Expenses - - 1,000,000

Total Lake Michigan Water Fund Expenses -$ 100,000$ 1,979,146$

Net Increase (Decrease) in Cash Balance - 315,829 634,171

Beginning Cash Balance - - 315,829

Projected Ending Cash Balance -$ 315,829$ 950,000$

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices

Appendices

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Personnel Requirements

The Village of Shorewood believes that our most valued resources are the hard working staff members that carry out the missions and goals of the Village on a day to day basis. The following pages outline the Village’s personnel requirements. Included schedules are:

Summary of Personnel Costs – This schedule provides the reader with a historical prospective on personnel costs for the Village of Shorewood by program. Personnel costs include salaries, employer pension contributions, health insurance costs, and employer FICA and Medicare costs.

Summary of Personnel Costs by Function – This schedule summarizes personnel costs by functional level. This allows the reader to easily discern that the majority of personnel costs are involved with public safety and public works. Two charts are provided showing the allocation of costs between functions and the allocation of personnel (FTE) between functions.

Summary of Personnel by Position shows authorized personnel and proposed personnel by position.

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AppendicesSummary of Personnel Costs

2014 2015 2016 2016 2017 FY17/FY16 2016 2017Program Description Actual Actual Budget Projected Budget % Change FTE's FTE's

100 Village Board 76,573$ 82,075$ 84,252$ 83,420$ 83,343$ -1.08% 8.0* 8.0*105 Commissions 12,093 5,229 8,182 6,613 6,680 -18.36% 8.0* 8.0*110 Village Administration 214,931 294,365 307,330 264,052 230,942 -24.86% 2.45 1.45 113 Village Cable 10,012 13,677 9,001 3,404 6,989 -22.35% 0.38 0.25 120 Finance 161,457 218,706 237,522 240,875 253,650 6.79% 2.30 2.30 130 IT - General Fund 18,590 18,553 20,584 20,561 51,968 152.47% 0.25 0.75 130 IT - Water & Sewer 18,590 18,552 20,584 17,762 51,968 152.47% 0.25 0.75 140 Central Services 38,561 12,815 20,000 30,865 20,000 0.00% 0** 0**160 Refuse Collection 11,869 15,244 15,539 16,083 16,554 6.53% 0.10 0.10 200 Police Administration 255,193 316,988 331,781 334,127 335,331 1.07% 2.53 2.55 210 Police Records 171,574 178,488 180,313 174,580 205,618 14.03% 2.90 2.94 220 Police Investigations 249,420 250,503 341,268 339,530 343,707 0.71% 2.53 2.53 230 Police Patrol 2,402,821 2,447,974 2,359,251 2,407,135 2,561,396 8.57% 18.77 19.33 240 Community Services 122,365 133,993 144,634 144,507 144,980 0.24% 1.05 1.05 260 Police Traffic 107,838 112,548 135,756 135,842 185,250 36.46% 1.20 1.60 270 Shorewood EMA 1,756 3,365 3,462 4,112 3,791 9.50% 0.02 - 300 Public Works Administration 103,695 103,140 106,255 108,980 121,271 14.13% 0.70 1.20 310 Streets 541,198 467,745 589,934 538,932 597,931 1.36% 5.00 5.00 311 Street Lighting 24,097 25,272 61,724 61,460 70,566 14.33% 0.60 0.65 312 Street Sweeping 13,038 14,053 17,946 18,016 18,518 3.19% 0.20 0.20 330 Parkway Maintenance 149,429 162,360 172,454 173,914 181,226 5.09% 2.05 2.05 350 Fleet Maint - General Fund 40,338 48,796 114,100 86,437 113,994 -0.09% 1.10 1.10 350 Fleet Maint - Water & Sewer 40,183 42,402 59,129 52,057 62,414 5.56% 0.60 0.60 360 Traffic Signals 10,712 10,575 11,998 11,935 12,965 8.06% 0.10 0.10 400 Water Administration 181,864 176,300 164,241 170,148 178,969 8.97% 1.05 1.30 410 Water Treatment 119,272 120,058 117,569 117,760 116,255 -1.12% 1.05 1.00 420 Water Distribution 244,537 222,811 202,393 197,866 203,030 0.31% 1.83 1.75 430 Water Billing 189,299 165,260 151,522 146,237 156,816 3.49% 1.75 1.75 440 JULIE Services 110,644 115,371 100,169 102,216 109,878 9.69% 1.00 1.00 450 Sewer Administration 80,603 93,092 90,061 92,033 100,013 11.05% 0.60 0.85 460 Sewer Maintenance 103,503 102,823 123,914 120,074 133,279 7.56% 1.13 1.15 500 Economic Development 86,726 42,987 42,638 42,728 44,975 5.48% 0.50 0.45 510 Planning 72,350 43,875 42,638 42,728 44,975 5.48% 0.50 0.45 520 Building 260,202 314,859 321,174 278,031 356,473 10.99% 3.75 3.85 530 Code Enforcement 64,363 97,317 96,801 101,262 93,659 -3.25% 1.20 1.05 800 Parks Administration 19,560 22,469 22,790 22,919 51,376 125.43% 0.20 0.40 810 Park Programs 69,316 71,309 102,965 78,244 126,012 22.38% 1.00 2.00 820 Park Maintenance 242,924 247,888 246,092 245,490 253,493 3.01% 2.25 2.25

Total Personnel Services 6,641,496$ 6,833,838$ 7,177,965$ 7,032,935$ 7,650,254$ 6.58% 62.88 65.75

*Employees in this program are elected/appointed and are not considered full time**Personnel Costs in this program represent costs associated with the Property Tax Rebate Program, Employee Wellness Program, and Unemployment

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AppendicesSummary of Personnel Costs

2014 2015 2016 2016 2017 FY17/FY16 2016 2017Function Actual Actual Budget Projected Budget % Change FTE's FTE's

Governmental Services 544,086$ 660,664$ 702,409$ 665,873$ 670,125$ -4.60% 5.73 5.60 Public Safety 3,310,967 3,443,859 3,496,465 3,539,833 3,780,073 8.11% 29.00 30.00 Public Works 882,507 831,942 1,074,411 999,673 1,116,471 3.91% 10.35 10.90 Water and Sewer 1,088,495 1,056,669 1,029,582 1,016,152 1,112,623 8.07% 8.40 8.80 Community Development 483,641 499,038 503,251 464,750 540,081 7.32% 5.95 5.80 Parks & Recreation 331,800 341,667 371,847 346,654 430,881 15.88% 3.45 4.65

Total Personnel Services 6,641,496$ 6,833,838$ 7,177,965$ 7,032,935$ 7,650,254$ 6.58% 62.88 65.75

Governmental Services 10%

Public Safety 49%

Public Works 15%

Water and Sewer 14%

Community Development 7%

Parks & Recreation 5%

2017 Personnel Budget - Allocation of Expenses

Governmental Services 9%

Public Safety 46% Public Works

16%

Water and Sewer 13%

Community Development 10%

Parks & Recreation 6%

2017 Personnel Budget - Allocation of Staff

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AppendicesSummary of Personnel by Position

2013 2014 2015 2016 2017Position Title Actual Actual Actual Actual Budget

Village President 1 1 1 1 1 Village Trustee 6 6 6 6 6 Village Clerk 1 1 1 1 1

Elected Officials 8 8 8 8 8

Village Administrator 1 1 1 1 1 Executive Assistant 1 1 1 1 1 Receptionist/Secretary - 1 1 1 - Finance Director/Treasurer 1 1 1 1 1 Assistant Finance Director - - 1 1 1 Accounting Manager 1 1 - - - Accounting/IT Manager 1 - - - - Accounting Clerk 2 2 2 2 2 IT Manager - - - - 1 Chief of Police 1 1 1 1 1 Admin Commander - - - - - Patrol Commander 1 1 - - - Deputy Chief - - 2 2 2 Executive Secretary 1 1 1 1 1 Records Supervisor 1 1 1 1 1 Records Clerk 2 2 2 2 2 Patrol Officers 17 18 18 18 19 Sergeants 5 5 4 4 4 Public Works Superintendent 1 1 1 1 1 Foreman 3 3 3 3 5 Crew Leader 1 1 2 2 1 Mechanic/Crew Leader 1 1 1 1 - Maintainer I 6 6 6 7 7 Maintainer II 2 2 1 1 1 Community Development Director 1 1 1 1 1 Administrative Asst. ED Director 1 - - - - Community Development Clerk - 1 1 1 1 Permit Clerk - 1 1 1 1 Permit Supervisor - - 1 1 1 Chief Building Inspector 1 - - - - Building Clerk 1 1 - - - Building Inspector 1 1 1 1 - Code Enforcement Officer/Bldg Inspector - 1 1 1 2 Recreation & Event Coordinator - 1 1 1 2 Recreation Supervisor 1 - - - - Water Treatment Operator 1 1 1 1 1 Water Operator 2 3 3 3 3

Full Time Employees 58 61 61 62 64

Planner 1 - - - - IT Technician 1 1 1 1 Admin Asst - Water & Public Works 1 1 1 1 2 SCCTV Operator 1 1 1 1 1

Part Time Employees 3 3 3 3 4

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Budget Process

Description of the Budget Process The Village uses the following procedures in establishing the budget. The Village Administrator submits to the Village Board Members a proposed operating budget

for the fiscal year commencing on the following April 1. The operating budget includes proposed expenditures and the means of financing them. The process by which the Village Administrator, the Finance Department, and Village Department heads arrive at proposed budget to submit to the Board is detailed in the Budget Calendar found in the next section.

The Village Board, Village Administrator, and Village Department Heads hold a budget workshop meeting in compliance with the Open Meetings Act. Budget requests are discussed and special attention is given to items that have changed over the previous year. The Village Board gives direction on staff’s requests.

Subsequently, the budget is presented for approval by the Village Board during a regularly scheduled meeting

Formal budgetary control is at the fund level in all funds

Budgetary authority lapses at year end.

While the Village operates under a fiscal budget, legally it submits an Appropriation Ordinance by the end of the first quarter of the applicable fiscal year (June 30th). This Appropriation Ordinance is filed with the County.

Public Hearings are conducted by the Village to obtain taxpayer comments prior to the passage of the Appropriation Ordinance.

Budgeted amounts are originally adopted, with the exceptions of Village Board approved budget amendments which are reflected in the financial statements.

Village of Shorewood Budget Calendar

Step Parties Involved Dates 2015‐16 Budget Finance Department will gather employee salary allocation data by program to provide to Department Heads for review

Asst. Finance Director

Prior to 11/9/2015

Finance Department prepares an outline of the annual budget process and 2016‐17 budget templates for each department

Asst. Finance Director

Prior to 11/9/2015

Budget templates, year to date expense reports, and salary allocation worksheets are submitted to each department

Finance Director, Asst. Finance Director, Village Administrator & Village Dept. Heads

11/9/2015

Department heads prepare their budget

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Budget Process

worksheets, including a projection of the current year’s actual expenses, requests for the following year, and update personnel allocation information, narrative information, and performance measurement information

Department Heads

11/9/2015‐1/4/2016

Finance Department works on revenue projections with the Village Administrator

Finance Director, Asst. Finance Director & Village Administrator 1/4/2016‐1/15/2016

Village Administrator & Finance Department review the requested budget items with each Department Head. The Village Administrator provides guidance on budget requests.

Finance Director, Asst. Finance Director, Village Administrator & Department Heads

1/11/2016‐1/15/2016

The Village Administrator works with the Public Works Department and the Village Engineers to compile the capital needs requested in the coming fiscal year

Finance Director, Village Administrator, Village Engineer, Public Works Director & Assistant Finance Director

1/11/2016‐1/15/2016

The Budget for the Major Equipment Replacement Fund and the funding necessary for each program is created

Public Works Director, Village Administrator, Police Chief, Village Mechanic, Assistant Finance Director & Finance Director

1/11/2016‐1/15/2016

A final draft of a balanced budget is compiled

Finance Director, Assistant Finance Director & Village Administrator

1/18/2016‐2/15/2016

Budget Workshop is held with the Village Board.

Department Heads, Assistant Finance Director, Village Administrator & Village Board

2/16/2016

The Village Board’s guidance is incorporated into the draft budget document and necessary changes are made

Finance Director & Village Administrator

2/17/2016‐2/19/2016

The Village Administrator prepares a Letter of Transmittal Village Administrator 2/25/2016

Village Board is presented with a draft of the Budget

Finance Director, Village Administrator & Village Board 3/4/2016

Village Board Adopts Budget by Resolution Village Board 3/8/2016

Village Board will adopt an Appropriations Ordinance with all required public hearings Village Board Prior to 6/30/2016

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Financial Policies

Budget and Accounting Policies Budget vs. Appropriation Ordinance Illinois Statute 65ILCS5/8‐2‐9 requires a municipality with a population of less than 500,000 to adopt an Annual Appropriation Ordinance during the first quarter of the fiscal year (before June 30). The Appropriation Ordinance which allows municipalities to expend monies for specific purposes cannot be adopted until a Public Hearing is held with at least 10 days published notice given to residents. Alternately, a municipality may, by a 2/3 vote of the Corporate Authorities, choose to adopt the Municipal Budget Law 65ILCS5/8‐2‐9.1.10, which eliminates the necessity for an Annual Appropriation Ordinance. Municipalities adopting the Budget Law must adopt their Budget after an appropriate Public Hearing before the beginning of the Fiscal Year, or April 1. Under both of the above scenarios, a supplemental appropriation or budget amendment may be adopted by 2/3 of the Village Trustee; this is necessary when aggregate fund spending exceeds the amount appropriated. The Village of Shorewood has chosen to continue with the Appropriation Ordinance as our Legal Spending document. The Budget, which is adopted by resolution, serves as the Village’s Plan of Action and is used as the spending policy by all Village Programs. The utilization of the Annual Appropriation Ordinance allows the Village more flexibility in appropriating for unforeseen emergencies and contingencies. Method of Presentation The 2016‐17 Budget is prepared on a modified accrual basis, and modified accrual accounting is utilized in the Village’s Comprehensive Annual Financial Report CAFR, with the exception of the Water and Sewer Fund, which is prepared using full accrual. All Village funds must be audited annually by a Certified Public Accountant 65IL4/8‐8‐3. The following schedule details the relationship between budgeted and audited funds.

Village of Shorewood Fund Structure

Fund Fund Name Budgeted Audit Presentation

001 General Fund Yes General Fund

002 Water/Sewer Fund Yes Proprietary Fund

003 Motor Fuel Tax Fund Yes Special Revenue; Major

004 Park Donations Fund No General Fund ‐ Subfund

007 Asset Forfeiture Fund No Special Revenue; Nonmajor

008 Drug Prevention Fund No Special Revenue; Nonmajor

014 Debt Service Fund Yes Debt Service; Major

016 Grant Fund Yes General Fund ‐ Subfund

018 Capital Improvements Yes Combined with 002 ‐ Proprietary

019 Capital Projects Fund Yes Governmental Capital Projects; Major

024 DUI Fund No General Fund ‐ Subfund

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027 Major Equipment Fund Yes General Fund ‐ Subfund

030 Lake Michigan Water Fund Yes Combined with 002 ‐ Proprietary

Several funds displayed are not subject to budgetary requirements. Their revenue streams come from donations or specific fines and are not predictable, material, or dependable. Uses of these funds are still subject to the Village’s purchasing policy and require Village Board approval. Budget Policies The Village will adopt and maintain a balanced budget in which expenditures will not be allowed to exceed reasonably estimated revenues and other available funds (i.e. grants) at the same time striving to maintain the recommended fund balances. Budget development will be directed by specific goals and objectives as pointed out in the Budget Message. As part of the budget process, Capital Improvements and Capital Projects will be projected for the next five years. This will allow the Village to plan for future infrastructure needs and the availability of funds to implement them. The proposed budget will be prepared in a manner maximizing understanding by residents and public officials. Copies will be made available to all interested parties. Budget amendments must be approved by the Village Board and are made only when budgeted revenues are higher than anticipated or when expenditures budgeted can be realigned (i.e. postponed in favor of another project). Budget amendments are generally not allowed to use a prior year’s reserve to be funded. The Village will prepare and maintain a system of regular monthly reports comparing actual revenue and expenditures to budgeted amounts. The Village of Shorewood has established a Major Equipment Replacement Fund. As funds allow, each department/program will annually contribute to this fund for replacement of vehicles and equipment in order to maintain a “pay‐as‐you‐go” basis for equipment replacement. The Village will estimate annual revenues on an objective, reasonable, and conservative basis. Most revenues will be estimated on a historical trend analysis. Major revenues will receive a more in‐depth analysis. All charges for services, fees, licenses, permits, etc. are reviewed on an annual basis to ensure that rates are maintained at a level that is related to the cost of providing the service and are competitive with others in the surrounding area. One time revenue sources will not be used to support operating expenditures.

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The Village will maintain a level of expenditures that will provide for the public well being and safety of the residents of the Village. Revenue Policy The Village endeavors to maintain a diversified and stable revenue base to shelter it from short‐term fluctuations in any one‐revenue source. The revenue mix combines elastic and inelastic revenue sources to minimize the effect of an economic downturn Through the Village’s economic development program, the Village will strive to strengthen and further diversify its revenue base. One methodology employed with success has been the Economic Incentive Agreement rebating a portion of sales tax to the business/developer for locating and improving infrastructure within the Village. The Village projects revenue annually and upon monthly examination, will update this projection as needed. The Village will oppose State and/or Federal legislation that will mandate costs to units of local government without providing a new or increasing an existing revenue source to pay for those costs. The Village will oppose any State of Illinois attempts to lessen the Local Government Distributive Fund and the timely allocation to its recipients. The Village follows a “cost of service” approach which results in user fees, rates, and customer charges being sufficient to cover the cost of providing the service. Each year the Village will review/establish user fees, rates, and charges at a level related to the cost of providing the service. The Village will set fees and user charges for the Water/Sewer Fund (Enterprise Fund) at a level that fully supports the total direct and indirect cost of the activity. Indirect costs include the cost of annual depreciation of capital assets. The Village will not use one‐time revenue for continuing expenses. All new and continuing expenses will be based on known and conservatively projected revenue sources. The identification of new, but one‐time revenue opportunities (i.e. state and federal grants) will be used to fund one‐time expenses such as capital project not involving on‐going operating expenses. The operating reserve may be used to supplement the budget during a financial downturn with the approval of the Village Board and a plan to replenish the reserves to the required level should accompany the request to use the funds. A three month operating reserve in the general fund should be maintained by the Village of Shorewood’s Fund Balance Policy

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Investment Policy It is the policy of the Village of Shorewood to invest public funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the Village government and conforming to all state and local statutes governing the investment of government funds. The investment policy applies to all financial assets of the Village of Shorewood. These funds are accounted for in the Comprehensive Annual Financial Report. The Village of Shorewood has adopted a written investment policy (updated July 2014) that defines the scope, objectives, cash management, investment selection, diversification, collateralization, and indemnification. Fund Balance Policy The Village of Shorewood has established a resolution establishing a fund balance policy for the General Fund and revised this policy to remain compliant with GASB 54. The fund balance is the reserve of the general fund and as such, the Village Board recognizes that a sufficient level of unreserved fund balance should be established for the continued and orderly operation of the Village of Shorewood, the provision of services to the residents, and the continued stability of the tax structure. Furthermore, a reserve should be maintained in the General Fund sufficient to handle emergency needs and be available to cover unfavorable variances in estimating the revenue and expenditure budget. The Village Board has established that the level of the unreserved fund balance for the General Fund should be three months of the current fiscal year’s operating expenses. Other Financial Policies The Village of Shorewood has established several policies which are financial in nature and the details of each may be viewed at the Village Hall. These policies cover cash management, purchasing, petty cash, business travel, and credit card use. Debt Structure and Debt Limits Statute defines the Village’s debt limit as 8.65% of EAV. The Village has only encumbered $327,000 of that debt limit. The legal debt limit applies only to debt that is financed by property taxes. The only tax that was historically supported debt within the Village is the annual limited tax bonds, which are budgeted in Fund 14. Following the Village’s transition to a home rule community, the Limited Tax Bond was replaced by an annual GO bond issuance, which took on the characteristics of the limited tax bond. The 2015 GO Bonds are the only current debt applicable to the legal debt limit. The following schedule displays the Village’s historical encumbrance of the legal debt limit.

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Village of Shorewood Debt Applicable to Legal Debt Limit Levy Year 2012 2013 2014

Taxable Value of Real Property $1,404,852,000 $1,349,853,855 $1,376,498,136

Equalization Factor 33% 33% 33%

EAV $468,284,000 $448,951,285 $458,832,712

Legal Debt Limit (8.625%) $40,389,495 $38,722,048 $39,574,321

Debt Applicable to Limit $315,000 $320,000 $325,000

Legal Debt Margin $40,074,495 $38,402,048 $39,249,321

Total net debt applicable to limit as a percentage of debt limit 0.78%

0.83% 0.82%

Information on the 2015 Levy year is not available at the time of publication. All other debt is self supporting from various revenue streams. The following table details all outstanding Village Debt:

Outstanding Bond Issues and status thereof at 3/31/2016

Governmental Activities Business Type Activities

Type of Bond

2014 Ltd Tax Bonds

2015GO Bonds 2010 GO Bonds

2011 GO Bonds

2009 GO Refunding Bonds

Issuance Date 11/25/2014 11/24/2015 3/4/2010 10/26/2011 4/30/2009

Issuance Principal $325,000 $327,000 $620,000 $4,700,000 $4,140,000

O/S Principal, 3/31/2015

$325,000 $327,000 $380,000

$3,915,000 $2,780,000

Interest Rate 0.98% 0.98% 1.55% ‐ 4.55% 2.0% ‐ 3.2% 2.75%‐3.9%

Principal Payments 12/1/2015 12/15/2015 12/15/2015 4/1/2015

Interest Payments 6/1/2015 12/1/2015

6/15/201512/15/2015

6/15/2015 12/15/2015

4/1/201510/1/2015

Maturity Date 12/1/2015 12/1/2016 12/15/2021 12/15/2024 4/1/2021

O/S Principal, 3/31/2016

$327,000 $330,000

$3,555,000 $2,425,000

Pledged Revenue Tax Levy Tax Levy Utility Taxes Utility Taxes & 2015 GO Bonds

Water & Sewer Tap On Fees

Proceeds Purpose Repay 2011 GO Bond

Repay 2011 GO Bond

Purchase of PW Building

Refunded 2004 Bond which was for new Village Hall & PD renovation

Refunded 2001 GO Bond which was for elevated water tower & force main

The Village’s rating of AA+ from Standard & Poor’s was last affirmed in November, 2014.

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Strategic Planning

Organizational Philosophy During the last few years, the Village of Shorewood has striven to become a High Performance Organization with working practices deemed to enhance both the individual and organizational performances. Some of the characteristics of an HPO organization are the ability to move to a flatter and less hierarchical organizational structure, a willingness to adopt new working practices, an emphasis on empowerment and teamwork, and high levels of employee participation and learning. The Village Board has actively supported this goal by ensuring that personnel are trained in this concept. As a result, the Village of Shorewood has developed a Vision Statement, a Values Statement, and a Leadership Philosophy Statement.

Vision Statement

The Village of Shorewood is a distinctive and innovative community in which lifelong investments will be secure and prosperous. We are compassionately committed to building strong families and strong businesses that contribute to the place we are all proud to call “Home”.

Value Statement

We value our Customers – the residents, business owners, visitors, elected officials, and other stakeholders of our Village. We will provide our customers with:

Responsive and cost effective customer service which demonstrates our commitment to excellence and financial responsibility

A professional, knowledgeable and equipped staff, capable of exceeding their expectations

Standards of practice that achieve the excellence and distinction we embrace, and can be applied with fairness and consistency

Purposeful actions that exhibit our values and commitment to maintain our Village’s distinction in the region

We value our employees, who are stewards of our vision, and the role they play in our success. We will provide our employees with….

An organization built on honesty, trust, openness, and communication

An environment to learn, mentor, and improve all the while adding value to the community

An opportunity to demonstrate leadership, innovation, and collaboration

A commitment to our mutual investment in the community and their individual sense of ownership in the Village we serve

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Strategic Planning

A place to exhibit their passion for this Village

A stage to celebrate and trumpet our successes and distinction in the region Leadership Philosophy We are a creative, trustworthy, motivated and responsible team. We empower each other by creating a team atmosphere where all talents are valued and utilized; thereby inspiring us to produce results unattainable individually. We know through a combined effort, drawing from different experiences, backgrounds and perspectives, we make and implement decisions with conviction. We are confident the work we do creates a community that residents take pride in and businesses flourish. We believe each and every person within our organization shares ownership of each other’s success. Strategic Planning The Village of Shorewood Comprehensive Plan is intended to be a guiding document for policy decisions regarding issues such as land use, transportation, and urban design. More than providing just the traditional comprehensive plan elements of development goals and land use policy, the plan seeks to communicate a vision of the built environment that will be Shorewood in the future. At the core of that vision is the premise that beyond mere function, the elements that make up the built environment will cohesively blend to create a community of exemplary design and a high quality of life for Village residents. The document presents the Comprehensive Plan for the Village of Shorewood, Illinois. The Comprehensive Plan represents the Village’s policies for future growth and development. The Plan establishes policies for growth management, land use, transportation and other community development‐related issues. The benefits of the Village’s Comprehensive Plan extend to all Shorewood Residents. By careful planning, the Village is able to best utilize its’ resources and provide the highest quality of living for residents and businesses. The comprehensive plan in its entirety can be accessed online by clicking here, or by visiting the Community Development page on the Village of Shorewood’s website at http://vil.shorewood.il.us Maps of the Village of Shorewood can be found on the following pages.

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Appendices Performance Measurement

The program budget implemented by the Village Board in fiscal 2007-08 was the first step in a multi-step process to give greater clarity and openness to the decision makers in order for them to budget to accomplish their goals. This openness to the public and the greater ease for the Department Heads to focus on how to budget for the future has been established. Another step to the process is tying in performance measurements. There are several successful methods for tracking Village performance. The Village of Shorewood has chosen to track its performance internally and therefore compares performance against prior years. The Village is currently tracking the following performance measures across various departments: Police Activity Investigations:

Village of Shorewood Reported Crimes Against People

2011 2012 2014 2015 Reported Crimes Against People 130 42 53 86 Cleared by Arrest 5 12 14 34 Cleared by Arrest Rate 4% 29% 26% 40% Cleared by Other Means 4 6 8 6 Cleared by Other Rate 3% 14% 15% 7% Total Cleared 9 18 22 40 Total Cleared Rate 7% 43% 42% 47%


Reported Crimes Against Property 2011 2012 2014 2015 Reported Crimes Against Property 445 317 280 192 Cleared by Arrest 70 37 35 42 Cleared by Arrest Rate 16% 12% 13% 22% Cleared by Other Means 186 23 25 30 Cleared by Other Rate 42% 7% 9% 16% Total Cleared 256 60 60 72 Total Cleared Rate 58% 19% 21% 38%

The above charts are a measure of the investigations role in the Police Department. There are many factors to consider when analyzing investigative performance measurement data. Due to a transition in staff, 2013 figures are not available.

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Traffic:

Village of Shorewood Traffic Incident Data

Year

Traffic Crashes

Traffic Volume

Rate of Traffic Crashes/Traffic Volume

2007 549 110,600 0.50% 2008 549 110,600 0.50% 2009 530 111,600 0.47% 2010 481 111,600 0.43% 2011 381 107,900 0.35% 2012 462 107,900 0.43% 2013 523 124,900 0.42% 2014 464 124,900 0.37% 2015 532 124,900 0.43%

Traffic count data is collected every other year, so the even years in this performance measure reference the previous years’ actual traffic count data. Overall, a minor decrease is seen in the rate of traffic crashes as a percentage of traffic volume. The Shorewood Police Department is committed to providing for the safe flow of vehicle and pedestrian traffic throughout the Village by promoting traffic safety through education and enforcement. The Traffic Unit endeavors to reduce traffic accidents by working with traffic engineers and members of the community in identifying traffic hazard areas and to enhance citizen education in regards to traffic safety. Police Patrol The following schedule details the quantities and types of requests for assistance from the Shorewood Police Department. The quantity of total police calls has not varied much over a three year period.

Village of Shorewood Police Activity

Complaint by Type 2012 2013 2014 2015 Total Complaints 9,835 9,683 10,440 9,558 Adult Arrests 431 474 547 556 Juvenile Arrests 39 11 19 25 Total Arrests 470 485 566 581 ACT Tickets 578 484 405 392 Traffic Tickets 2,682 3,034 3,521 4,047 Warning Tickets 1,752 1,997 2,165 2,546 Accident 406 483 464 532 Alarm Calls 604 703 659 645 Animal Calls 355 315 337 315

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Arson/Attempt 2 - - - Assault 7 13 2 7 Assist Fire/Ambulance 1,106 1,322 1,343 1,329 Assist Other PD 252 278 268 292 Assist Citizen 1,315 1,419 1,459 1,730 Bar 47 86 102 96 Battery 35 37 45 70 Burglary to Motor Vehicle 72 29 17 28 Burglary Business 5 11 11 8 Burglary Residential 19 20 9 12 Crimes Against Property 130 83 58 67 Domestic 110 141 126 125 Domestic Battery 65 67 70 60 DUI 37 39 82 50 Gang 10 4 2 1 Home Invasion - - 1 1 Kidnapping - - - - Missing/Runaway 1 2 1 2 Murder - - - - Robbery/Attempt 2 1 2 - Sex Crimes 5 6 7 10 Stolen Vehicle 7 3 8 11 Theft 105 101 86 138 Welfare Check 301 369 361 439

Community Development Activity Code Enforcement:

Village of Shorewood Code Enforcement Activity

2011-12 2012-13 2013-14 2014-15 Number of Issues Identified 378 141 648 328 Number of Citations Issued 151 10 8 14 Forced Compliance Rate 40% 7% 1% 4% Number of Issues Resolved 136 91 572 178 Voluntary Compliance Rate 36% 65% 88% 54%

The Village of Shorewood has placed an increased focus on code enforcement within our community. During fiscal 2014, the Building and Code Enforcement Programs were restructured and additional staff was hired. The Village strives to bring code enforcement issues into compliance through voluntary measures.

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Public Works Activity Street Sweeping:

Village of Shorewood Street Sweeping Activity

2011-12 2013-14 2014-15 2015-16 Street Sweeping Expenses, Total $ 13,655 $ 14,949 $ 15,670 $ 20,157 Linear Miles Swept 2,943 1,240 1,240 1,246 Cost Per Linear Mile $ 4.64 $ 12.06 $ 12.63 $ 16.18

The street sweeping performance measurement data varies greatly year over year. There are several explanations for this variance:

• The Village purchased a new street sweeper during fiscal 2013. However, we did not accept delivery until significantly later than the purchase date. For this reason, performance data is not available for the 2013 street sweeping season, as the sweeper was not in service for a significant portion of the street sweeping season.

• Additional staff was hired in the public works department during fiscal 2014 with a portion of their time allocated to street sweeping, therefore more personnel expenses are dedicated to street sweeping.

The Village expects street sweeping expenses to be lower than $12.78 per linear mile in future fiscal years. Road Rehabilitation:

Village of Shorewood Road Rehabilitation Activity

2012-13 2013-14 2014-15 2015-16 Road Rehab Expenses, Total $ 829,670 $ 1,253,876 $ 1,104,727 $ 1,080,798 Paved Lane Miles 327 327 327 327 Cost Per Paved Lane Mile $ 2,537.22 $ 3,834.48 $ 3,378.37 $ 3,305.19

The above performance measure is calculated by the cost of street rehabilitation (the amounts dedicated in the Village’s annual Motor Fuel Tax Program) divided by the lane miles of roadway in the Village. Since the Village’s paved lane miles haven’t changed in recent years, this metric has been determined by the capital funds spent on road rehabilitation.

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Village of Shorewood Annual Budget for the Fiscal Year Beginning 4/1/2016 Appendices Glossary

The following is a summary of terms and acronyms used in this document. Accrual Basis Accounting – The most commonly used accounting method, which reports income when earned and expenses when incurred; regardless of the timing and related cash flows. Accrued Expenses – Expenses incurred but not due until a later date. Appropriation – An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited to the time it may be expended. The appropriation provides the legal authorization for corporate authorities (municipalities) to expend funds. Assets – Property owned by a government that has a monetary value. Assessed Valuation – A value that is assigned to real or personal property used as a basis for levying taxes. (Note: real estate property valuations are assessed by the Troy Township Assessor’s Office and levied by Will County). Audit – An examination of an organization’s financial statements and the utilization of resources usually prepared by an independent private firm. Bond Rating – An assessment of the likelihood that a bond issuer will pay the interest on its debt on time. Bond ratings are assigned by independent agencies, such as Moody’s Investors Service and Standard & Poor’s. Ratings range from AAA (highest) to D (in default). Bonds rated below B are not investment grade and are called high‐yield or junk bonds. Since the likelihood of default is greater on such bonds, issuers are forced to pay higher interest rates to attract investors. Budget – A financial plan showing specific revenues, expenditures, and service levels for a specific fiscal time frame. The Village of Shorewood budgets for a 12 month period beginning on April 1st. Budget Calendar – The pre‐defined dates or milestones that determine the schedule by which the entity will prepare, present, and approve its’ budget for the following year. CAFR – Comprehensive Annual Financial Report. A governmental unit’s official annual report prepared and published as a matter of public record, according to governmental accounting standards. Capital Outlay – Refers to the purchase of land, buildings, equipment and other improvements with an estimated useful life of three years or greater and belong to the class of property referred to as fixed assets. Cash Basis Accounting – Reports income when received and expenses when paid

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Central Service – The program used to account for those expenditures that are not program specific but which may encompass all Village services, such as liability insurance, or expenditures that do not pertain to any one program such as sales tax incentives. CIP – Capital Improvement Program. A plan for capital expenditures to provide long‐lasting physical improvements to be incurred over a fixed period of several future years Community Development Block Grant (CDBG) – Federal funds made available to municipalities specifically for community revitalization. Funds may be used by internal Village departments or distributed to outside organizations located within the Village’s boundaries. Debt Service – The Village’s obligation to pay the principal and interest of all bonds and other debt instruments according to a pre‐determined payment schedule. Deficit – The excess of the liabilities of a fund over its assets; or the excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expenses over income during an accounting period. Department – Administrative subsection of the Village that indicates management responsibility for a specific set of operations. Depreciation – The portion of the cost of a capital asset that is charged as an expense during a particular period. This is a process of estimating and recording the lost usefulness, expired useful life, or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the loss of usefulness of a fixed asset is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. Fiscal Year (FY) – Any period of 12 months, without regard to the calendar year, for which an entity operates for financial purposes. The Village of Shorewood’s Fiscal Year runs from April 1st – March 31st. Fixed Assets – Assets of a long term character which are intended to continue to be held or used, such as: land, buildings, equipment, vehicles and machinery. Full Accrual Basis – The basis of accounting under which transactions are recognized when they occur, regardless of the timing of estimated cash flows. Fund – An accounting entity with a separate set of self‐balancing accounts which comprise its assets, liabilities, fund balance, revenues, and expenditures. Fund Accounting – A governmental accounting system that is organized and operated on a fund basis. Fund Balance – The assets of a fund less liabilities, as determined at the end of each fiscal year. Any reservations of fund balance are deducted to result in an “unrestricted fund balance”.

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Fund Type – In governmental accounting, all funds are classified into eight types: General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service, and Trust and Agency. General Accepted Accounting Principles (GAAP) – Uniform minimum standard of guidelines to financial accounting and reporting. They govern the form and content the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. GFOA – Government Finance Officers Association. A professional organization for employees in the government finance industry. GIS – Geographic Information System, a system for capturing, storing, analyzing, managing and presenting data which is spatially referenced. Grant – A contribution by a government or other organization to support a particular function. Typically, these contributions are made to local governments from the state and federal governments. Grants are usually made for specified purposes. Home Rule Sales Tax – The corporate authorities of a home rule unit (municipality or county) may impose a tax upon all persons who are in the business of selling tangible personal property at retail in their jurisdiction. The tax is referred to as home rule sales tax. The Illinois Department of Revenue is responsible for administering home rule sales tax. The tax increases in 0.25% increments with no maximum. 65 ILCS 5/8‐11‐1 IML – Illinois Municipal League, a professional organization for municipalities in Illinois IMRF – Illinois Municipal Retirement Fund, a pension plan for employees of member cities within the State of Illinois. ICMA – International City/County Manager’s Association ILCMA – Illinois City/County Manager’s Association Interfund Transfers – Amounts transferred from one fund to another. Intergovernmental Revenues – Revenues from other governments in the forms of grants, entitlements, shared revenues, or payments in lieu of taxes. Levy – (Verb) to impose taxes, special assessments, or service charges for the support of Village services. (Noun) The total amount of taxes, special assessments or service charges imposed by a government.

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Letter of Transmittal – The introduction of the budget wherein the reader will find a general summary of the most important aspects of the budget, including information from current and previous fiscal years. Liabilities – Debts or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. Limited Tax Bond – A short term debt issued on an annual basis that is supported through the tax levy Long Term Debt – Debt with a maturity of more than one year after the date of issuance. MFT – Motor Fuel Tax. Represents revenues for the Village’s share of gasoline taxes, allotted by the state for street improvements on a per capita basis. Modified Accrual Basis Accounting – The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger than normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if offset by interest earnings on special assessment levies and (5) principal and interest on long‐term debt which are generally recognized when due. Non Home Rule Sales Tax – The corporate authorities of a home rule unit (municipality or county) may impose by referendum a tax upon all persons who are in the business of selling tangible personal property at retail in their jurisdiction. The tax is referred to as non home rule sales tax. The Illinois Department of Revenue is responsible for administering home rule sales tax. The tax increases in 0.25% increments with a maximum of 1%. 65 ILCS 5/8‐11‐1.3 Ordinance – A formal legislative enactment by the governing board of a municipality. Performance Measures – Objective and/or quantitative indicators used to show the amount of work accomplished the efficiency with which tasks are completed and the effectiveness of a department or program. Program Budget – A method of budgeting that differs from a line item/department level budget by separating the essential functions of the department into programs. The Village of Shorewood first used a program budget for FY 2007/08 Property Taxes – Used to describe all revenues received in a period from current taxes, delinquent taxes, penalties and interest on delinquent taxes

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Public Hearing – The portions of open meeting held to present evidence and provide information on both sides of an issue Reserve – An account used to indicate that a portion of fund balance is restricted for a specific purpose. An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. A reserve may also be an account used to earmark a portion of fund equity as legally segregated for a specific future use. Revenues – All amounts of money earned or received by the Village from external sources. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. Revenue Bonds – Bonds whose principal and interest are payable exclusively from a revenue source pledged as the payment source before issuance. ROI – Return on Investment. A method to assist management decision making by evaluating the return on various investment alternatives. Sales Taxes – The Village receives sales taxes at the rate of 1% Tax Base – The total value of all real and personal property in the Village as of January 1st of each year, as certified. The tax base represents the net value after all exemptions. Tax Levy – The resultant product when the tax rate per one thousand dollars is multiplied by the tax base. Tax Rate – A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. Taxes – Compulsory charges levied by a government for the purpose of financing service performed for the common benefit. The term does not include charges for services rendered only to those paying such charges, for example, water bills. User Charges – The payment of a fee for direct receipt of a public service by the party benefiting from the service. Will County CED – Will County Center for Economic Development, a nonprofit organization created by businesses in the area in 1981.

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