DUPAGE PUBLIC SAFETY COMMUNICATIONS MANAGEMENT LETTER FOR THE FISCAL YEAR ENDED APRIL 30, 2015
DUPAGE PUBLIC SAFETY COMMUNICATIONS
MANAGEMENT LETTER
FOR THE FISCAL YEAR ENDED
APRIL 30, 2015
July 17, 2015 Board of Directors DuPage Public Safety Communications Glendale Heights, Illinois In planning and performing our audit of the financial statements of DuPage Public Safety Communications, for the year ended April 30, 2015, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For your consideration we herein submit our comments and suggestions which are designed to assist in effecting improvements in internal controls and procedures. Those less significant matters, if any, which arose during the course of the audit, were reviewed with management as the audit field work progressed. The accompanying comments and recommendations are intended solely for the information and use of the Finance Committee, Board of Directors, management, and others within DuPage Public Safety Communications. We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various DuPage Public Safety Communications personnel. We would be pleased to discuss our comments and suggestions in further detail with you at your convenience, to perform any additional study of these matters, or to review the procedures necessary to bring about desirable changes. We commend the finance department for the well prepared audit package and we appreciate the courtesy and assistance given to us by the entire DuPage Public Safety Communications’ staff.
LAUTERBACH & AMEN, LLP
PRIOR RECOMMENDATIONS 1. GASB STATEMENT NO. 67 FINANCIAL REPORTING FOR PENSION PLANS
AND GASB STATEMENT NO. 68 ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS
Comment
In June 2012, the Governmental Accounting Standards Board (GASB) issued Statement No. 67, Financial Reporting for Pension Plans, which applies to individual pension plans issuing their own audited financial statements, and Statement No. 68, Accounting and Financial Reporting for Pensions, which applies to the state and local government employers that sponsor pension plans. The Statements apply to the reporting of the Illinois Municipal Retirement Fund (IMRF) for the DuPage Public Safety Communications. The Statements establish standards for measuring and recognizing liabilities, deferred outflows of resources, deferred inflows of resources, and expense/expenditures related to the pension plans. The Statements specifically identify the methods and assumptions that are to be used in calculating and disclosing these pension-related accounts in the financial statements and also provide for additional note disclosures and required supplementary information. The Statements are intended to improve information provided by state and local government employers regarding financial support to their pension plans, and ultimately requires that the total net pension liabilities of the pension plans be recorded on the face of the financial statements of the sponsoring government. GASB Statement No. 67 is applicable to the separately issued financial statements of IMRF for the year ended April 30, 2015. GASB Statement No. 68 is applicable to the DuPage Public Safety Communications’ financial statements for the year ended April 30, 2016.
Recommendation IMRF will automatically be providing the necessary information to all member agencies; we recommend the DuPage Public Safety Communications review the information provided by IMRF. Lauterbach & Amen, LLP will also work directly with the DuPage Public Safety Communications to assist in the implementation process, including assistance in determining the implementation timeline with the DuPage Public Safety Communications, providing all framework for the financial statements in order to complete the implementation, and assisting in answering any questions or concerns DuPage Public Safety Communications or pension fund(s) might have related to the implementation process or requirements. Status This comment will be implemented in the April 30, 2016 financial statements.
DIJPAGE PIJBLIC SAFETYCOMMIJNTICATIONSANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDEDAPRIL 30, 2OT5
9-1-1^'*r'{i:t
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DUPAGE PUBLIC SAFETY COMMUNICATIONS
Table of Contents
PAGE
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
MANAGEMENT'S DISCUSSION AND ANALYSIS
FINANCIAL STATEMENTS
Statement of Net Position......
Statement of Revenues, Expenses and Changes in Net Position
Statement of Cash Flows
Notes to Financial Statements.
REQUIRED SUPPLEMENTARY INFORMATION
Illinois Municipal Retirement Fund - Schedule of Funding Progress
and Employer Contributions.......Other Post-Employment Benefit Plan - Schedule of Funding Progress
and Employer Contributions........
SUPPLEMENTAL SCHEDULES
Schedule of Detailed Expenses - Budget and Actual.
1 _')
..MD&A1-6
J
.......4
5
6-19
....20
2I
22 -28
INDEPENDENT AUDITORSO REPORT
Lauterb ach &, Amen, LLP27W457 WARRENVILLE RD. . WARRENVILLE, ILLINOIS 60555
PHONE 630.393.1483 r FAX630.393.2516www.lauterbachamen.com
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDIT9RS' REPORT
July 17,2015
Board of DirectorsDuPage Public Safety CommunicationsGlendale Heights, Illinois
We have auditedthe accompanying financial statements ofthe business-type activities ofthe DuPage PublicSafety Communications, Illinois, as of and for the year ended April 30, 2015, and the related notes to thefinancial statements, which collectively comprise the DuPage Public Safety Communications' basicfinancial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements inaccordance with accounting principles generally accepted in the United States of America; this includes thedesign, implementation, and maintenance of internal control relevant to the preparation and fair presentationof financial statements that are free from material misstatement, whether due to fraud or enor.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conductedour audit in accordance with auditing standards generally accepted in the United States of America. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor's judgment, including the assessment
of risks of material misstatement of the financial statements, whether due to fraud or effor. In making thoserisk assessments, the auditor considers internal control relevant to the DuPage Public Safety
Communications' preparation and fair presentation of the financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion onthe effectiveness of the DuPage Public Safety Communications'intemal control. Accordingly, we express
no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ouraudit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the business-type activities of the DuPage Public Safety Communications,Illinois, as of April 30,2015, and the respective changes in financial position and, where applicable, cash
flows thereof for the year then ended in accordance with accounting principles generally accepted in the
United States of America.
DuPage Public Safety Communications, IllinoisJuly 17,2015Page2
Other Matters
Re quir e d Supplementary Information
Accounting principles generally accepted in the United States of America require that the management'sdiscussion and analysis as listed in the table of contents be presented to supplement the basic financialstatements. Such information, although not part of the basic financial statements, is required by theGovernmental Accounting Standards Board, who considers it to be an essential part of financial reportingfor placing the basic financial statements in an appropriate operational, economic, or historical context.V/e have applied certain limited procedures to the required supplementary information in accordance withauditing standards generally accepted in the United States of America, which consisted of inquiries ofmanagement about the methods of preparing the information and comparing the information forconsistency with management's responses to our inquiries, the basic financial statements, and otherknowledge we obtained during our audit of the basic financial statements. Vy'e do not express an opinionor provide any assurance on the information because the limited procedures do not provide us withsufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise the DuPage Public Safety Communications, Illinois', financial statements as a whole. Thesupplemental schedules are presented for purposes of additional analysis and are not a required part of thefinancial statements.
The supplemental schedules are the responsibility of management and were derived from and relatedirectly to the underlying accounting and other records used to prepare the financial statements. Suchinformation has been subjected to the auditing procedures applied in the audit of the financial statementsand certain additional procedures, including comparing and reconciling such information directly to theunderlying accounting and other records used to prepare the basic financial statements or to the basicfinancial statements themselves, and other additional procedures in accordance with auditing standardsgenerally accepted in the United States of America. In our opinion, the supplemental schedules are fairlystated, in all material respects, in relation to the basic hnancial statements as a whole.
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2
MANAGEMENT'S DISCUSSION AND ANALYSIS
DUPAGE PUBLIC SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS
General lnformation
DuPage Public Safety Communications (DU-COMM) is an intergovernmental agency formedin 1975 to provide public safety communications to police and fire agencies. DU-COMMcurrently serves thirty-nine agencies covering 800,000 residents within DuPage County. DU-COMM receives citizens' request for Police, Fire, and EMS on incoming 9-1-1 lines, non-emergency lines, radio and direct connect fire alarms. DU-COMM dispatches and monitors allmember agency personnel on eight police and four fire radio channels. DU-COMM receivesover 300,000 9-1-1 calls annually in addition to processing member agency requests whichresult in a total of 580,000 calls for service annually.
DU-COMM is comprised of three functional departments: Operations, Support Services, andAdministration.
lnside the Operations department, 9-1-1 Telecommunicators answer calls from citizens anddispatch first responders. DU-COMM has sixty-eight full-time Telecommunicators and twopart-time Telecomm unicators.
The Operations department is under the direct control of the Deputy Director Operations andsupervised by seven full-time Communications Managers and Supervisors. The departmentis also supported by a Training/QA Manager and Protocol Coordinator. The Training/QAManager is responsible for providing training for all personnel. The Protocol Coordinatorhandles quality assurance for the EMD (Emergency Medical Dispatch) program and is alsoinvolved in related continuing education.
The Support Services department is under the direct control of the Deputy Director SupportServices. The Support Services department has two divisions. The first is TechnicalServices; consisting of three full-time, and one part-time, technicians. Technical Servicespersonnel are responsible for the installation and maintenance of the agency's radio
infrastructure in addition to DU-COMM's facility. This division is supervised by the TechnicalServices Manager along with support from the Systems Coordinator. The second division isMIS; staffed with three full-time contract employees and one paft-time GIS Coordinatorproviding support and system administration for all of DU-COMM's computer technology. TheMIS staff supports the CAD (Computer Aided Dispatch) and related systems whichTelecommunicators and field personnel utilize.
The Administrative department consists of the Executive Director, Deputy DirectorOperations, Deputy Director Support Services, Finance/HR Manager, Executive Secretary,Finance Clerk, and Office Assistant. The administrative staff provides support functionsincluding payroll, benefit administration, finance, and overall management and leadership ofthe agency.
This Management's Discussion and Analysis is a required supplementary element of thereporting model adopted by the Governmental Accounting Standards Board (GASB) in itsStatement No. 34. The purpose is to provide an overview of the financial activities of DU-
COMM based on currently known facts, decisions, or conditions.
MD&A 1
DUPAGE PUBLIC SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS
Statement of Net PositionApril 30, 2015
ASSETS
Current AssetsCash and lnvestmentsAccounts Receivable
CapitalAssetsNondepreciable Capital AssetsDepreciable Capital AssetsDepreciation
2015
$6,553,491191 351
Total Current Assets 6,744 832
382,3209,525,517
(6,800 ,475)Total Non Current Assets 3,107 ,362
I 852 194
43,506305,495371,20447,822
2,633
TotalAssets
LIABILITIES
Current LiabilitiesAccounts PayableAccrued PayrollCompensated AbsencesNet Post-Employment Benefit ObligationOther Payables
Total Liabilities 770,660
NET POSITION
lnvested in Capital AssetsUnrestricted
3,107,3625,974 172
Total Net Position __9,091,591_
See accompanying Notes to the Financial Statements and lndependent Auditor's Report.
MD&.A2
DUPAGE PUBLIC SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS
Statement of Activities - All FundsYear Ended April 30. 2015
2015Budoet
2015Actual Difference
Operating RevenuesCharges for Services
Participation FeesAlarm Fees
MiscellaneousConsolidation FeesContractual Services*GrantsMiscellaneous**RebillsTower Leases
Total Operating Revenues
Operating ExpensesSalaries, Wages, F|CA,and IMRFMIS Consultinglnsurance - BenefitsI nsurance - PropertyAlr/C
PhonesFacilities/Maint/Equip - GH
General ExpensesFacilities/Maint/Equip - TowersFacilities/Maint/Equip - AlarmsFacilities/Maint/Equip - CapitalRebillsDepreciation
Total Operating Expenses
$10,420,125609,000
0
6,7203,000
0
1,000
204,435
10,420,125801,215
0
192,215
0*96,696
3,844**125,061
21,199201,611
0
79,966844
125,06120,199(2,824)
11,244.280 11,659 ,741 415,461
8,567,900419,000929,500134,000
525,000301 ,1 50326,07590,85032,500
974,5601,000
8,123,575416,858982,765120,780443,971208,217275,162
55,72335,39781,52352,510
301,041
444,3252,142
(53,265)
13,220
81,02992,93350,91335,127(2,897)
893,037(51 ,510)
(301 .041)12,301 ,535 11 ,097 ,522 1,204,013
Operating lncome (Loss) (1,057,255) S62,215 (495,040)
x ç77,719 ETSB Reimbursement for DEDIRS Radio Maintenance provided by DU-COMM Support Services staff.Invoiced monthly to ETSB based on actual hours worked.
xx $40,568 VFIS Reimbursement for Alarm lawsuit legal fees.
MD&A 3
DUPAGE PUBLIC SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS
Statement of Activities - All FundsYear Ended April 30, 2015
2015Budget
2015Actual Difference
Nonoperating Revenues (Expenses)
lnterest lncomeTransfers lnTransfers Out
Change in Net Position
Non-GMP ActivityAssigned Funds - RevenuesAssigned Funds - Expenses
Reserves - Revenues
CapitalAssetsTesting EquipmentRadio Network Equipment
SoftwareSecond Facility - CIP
$9,250780,085
(780,085)
6,688766,800
(766,800)
(2,562)(13,285)
13,285
9,250 6,688 (2,562)
(1,048,005) 568,907 (479,100)
784,760(896,066)
889,432
781,885(813,049)
558,849
(35,510)(83,540)(46,709)
2,875(83,017)
330,583
35,51083,54046,70925,520(25 ,520)
778 126 336 406 441 720
Excess Revenues Over (Under) Expenses (269,879) 905,311 635,432
Financial Highlights
. DU-COMM's Assets exceed its Liabilities by $9,081 ,534 as of April 30, 2015.
. Capital Assets of $3,107 ,362
. Unrestricted Net Position $5,974,172
. As a result of current year operations, Net Position increased by $568,907 from theprevious year.
. Total Liabilities of $770,660 includes accounts payable, accruals for payroll,compensated absences, Net Post-Employment Benefit Obligation, and other payables.
MD&A 4
DUPAGE PUBLIC SAFETY COMMUN¡CATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS
Revenue
DU-COMM's Operations Fund (001) is funded primarily by member agency shares, assessedannually for dispatch services. The Board of Directors agreed upon the current fundingformula with 75% of the budget shared by the police agencies and the remaining 25% splitbetween the fire agencies. The police agencies are assessed a "per officer" fee based on thetotal number of sworn officers. The fire agencies use the "assessed value" of their districtsper the county tax assessor's office.
The agency assessments are combined with additional revenue from: $13,832 administrationconsolidation fees from Hinsdale PD and FD joining May 1 , 2015 (FYE16), $77,719 ETSBReimbursement for DEDIRS Radio Maintenance provided by DU-COMM Support Servicesstaff, $2,100 board-up company registrations, $365 subpoena requests, $4,120 HanoverTownship EMA's annual fee, $2,843 IPRF annual safety grant, $1,000 Enbridge CommunitySafety Grant, $6,497 interest earned, $40,568 VFIS alarm lawsuit reimbursement, $21,199rebilled purchases to member agencies, $7,796 VFIS claim reimbursements, $4,000 CarMaxvan trade-in, and $4,583 miscellaneous revenues to fund our Operations Fund.
The Operations Fund (001) also benefits from $78,000 of revenue from the Alarm Fund (009)to offset the cost of the three part-time Alarm Operators.
The Capital Fund (004) is primarily funded by a transfer from the Alarm Fund (009) which hasa revenue of $801,215 generated by monitoring the municipal alarm boards of memberagencies.
The Tower Fund (006) is funded by $201,611 in fees generates by leasing tower space toprivate companies and outside governmental units.
Expenses
The Operations Fund has the largest portion of expenses totaling $10,623,838, accountingfor 95.7o/o of all non-capitalized expenses. The largest expenses are: payroll, unemploymentinsurance, taxes, and benefits totaling $9,106,339, representing 85.7o/o of the OperationsFund.
Variations between Original and Final Budgets
Actual amounts for revenue and expenses were within the budget approved by the DU-COMM Board for the fiscal year ending April 30, 2015 with $1 ,200,845 excess being added toreserves. An amendment to the FYE16 budget in April 2015, reallocated $418,700 of thosefunds to the FYE16 budget for projects not completed in FYE15, thus leaving a net addition toreserves of $782,145.
MD&A 5
DUPAGE PUBLIG SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS
Capital Assets
DU-COMM expended $191,279 for capital assets in fiscal year 2015. lnvestment in capitalassets decreased by the depreciation expense of $301,041.
Economic Conditions
Due to the continued economic conditions, DU-COMM acted responsibly in trying to maintainor reduce expenses and seek reimbursement from other government agencies in as manyareas as possible. DU-COMM realized its member agencies had been significantly impactedby the economy. DU-COMM's largest portion of revenue is.generated by member agencyshares, as determined by operational needs.
Contactin g DuPage Pu bl ic Safety Gomm u n ications Board's Ad m in istration
The financial report is designed to provide a general overview of DU-COMM's finances,compliance with finance related laws and regulations, and demonstrate DU-COMM'scommitment to public accountability. Question about this report, or requests for additionalinformation should be sent to:
Executive DirectorDU-COMM600 Wall StreetGlendale Heights lL 60139
MD&A 6
BASIC FINANCIAL STATEMENTS
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Statement of Net PositionApril30,2015
Current Assets
Cash and InvestmentsAccounts Receivable
Total Current Assets
Noncurrent Assets
Capital Assets
Nondepreciable Capital Assets
Depreciable Capital Assets
DepreciationTotal Noncurrent Assets
Total Assets
Current LiabilitiesAccounts Payable
Accrued PayrollCompensated Absences
Net Post-Employment Benefit ObligationOther Payables
Total Liabilities
Investment in Capital Assets
Unrestricted*
Total Net Position
ASSETS
LIABILITIES
NET POSITION
$ 6,553,481191,351
6,7 44,832
382,320
9,525,517(6,800,475)
3,107,362
9,852,194
43,506
305,495
371,20447,822
2,633
770,660
3,107,362
5,974,r72
___ggguSt_
* See the Notes to the Financial Statements pages 8-9 for a reconciliation of unrestricted net positionthat has been assigned for certain purposes at year-end and reserves that were used in the current year.
The notes to the financial statements are an integral part of this statement.aJ
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Statement of Revenueso Expenses and Changes in Net PositionFor the Fiscal Year Ended April30,2015
Operations Capital Alarm Tower TotalOperating Revenues
Charges for ServicesParticipation Fees
Alarm Fees
MiscellaneousTotal Operating Revenues
s 10,420,125
801,215236.790 201.611
10,6s6,915 801,215 20t,6t| 11,659,741
10,420,125
801,215
438.401
Operating Expenses
Salaries and WagesFICA and IMRFTelecommunicationsInformation ServicesInsurance
Professional ServicesOffice Management
Uniforms and IncentivesTraining and TestingMaintenance ServicesEquipmentFacility MaintenanceTower Rent
Routine Maintenance
UtilitiesInsurance
Agency RebillTower RepairsDepreciation
Total Operating Expenses
Operating Income (Loss)
10,623.838 382,564 35,391 55.723 11,09 \))
6,871,673
1,251,902
469,g2g
27,901I , 1 03,545
541,14721,720
28,54044,774
2l0,2gg
6,871,673
1,251,902
469,929
27,901
1,103,545
541,147
21,720
28,540
44,774
239,509
55,911
31,798
4,219
18,553
l6,g7g2,549
52,510
13,524
49,725
31,799
301
29,271
6,196
4,21918,553
16,879
2,54852,510
52473,
301
33,077 (382,564) 765.818 145.888 562.219
Nonoperating Revenues (Expenses)Interest IncomeTransfer InTransfer Out
6,497
78,00019t
688,8006,699
766,800(766.800)(763.800) 13.000 )
84"497 688.991 063 ,800) (3.000) 6,699
Change in Net Position tl7 74 18
Net Position - Beginning
Net Position - Ending
The notes to the financial statements are an integral part of this statement.4
568,907
8,512,627
9,081,534
88
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Statement of Cash FlowsFor the Fiscal Year Ended April30,2015
Cash Flows from Operating ActivitiesReceipts from Customers and UsersPayment to EmployeesPayment to Suppliers
Cash Flows from Capital and Related Financing ActivitiesPurchase of Capital Assets
Cash Flows from Investing ActivitiesInterest Received
Net Change in Cash and Cash Equivalents
Cash and Cash EquivalentsBeginning - May 1,2014
Ending - April 30,2015
Reconciliation of Operating Income to Net Cash Provided (Used)by Operating ActivitiesOperating IncomeAdjustments to Reconcile Operating Income toNet Cash Provided by Operating Activities:
Depreciation Expense(Increase) Decrease in Current AssetsIncrease (Decrease) in Current Liabilities
Net Cash Provided by Operating Activities
The notes to the financial statements are an integral part of this statement.
$ 11,716,774
(6,871,673)(3,992,349)
852,752
(191,279)
6,699
668,r61
5.885 ,320
___qJ848t
562,219
301,041
57,033(67,54t)
852,752
5
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of DuPage Public Safety Communications, Illinois (DU-COMM) have beenprepared in conformity with generally accepted accounting principles (GAAP) as applied to governmentunits. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body forestablishing govemmental accounting and financial reporting principles. The more significant of theDispatch Center's accounting policies are described below.
The government-wide financial statements are prepared in accordance with generally acceptedaccounting principles (GAAP). The Govemmental Accounting Standards Board (GASB) is responsiblefor establishing GAAP for state and local governments through its pronouncements (Statements andInterpretations). The more significant of DU-COMM'S accounting policies established in GAAP andused by DU-COMM are described below.
REPORTING ENTITY
DU-COMM is a cooperative venture which provides equipment, services and other necessary items tooperate and maintain a joint public safety communications system for the mutual benefit of participatingmembers. As of April 30, 2015,17 municipal police departments and 22 fire protection agencies (ofwhich 8 are municipal fire departments and 14 are fire protection districts) located wholly or partiallywithin DuPage County, Illinois are members of DU-COMM.
BASIS OF PRESENTATION - BASIC FINANCIAL STATEMENTS
In the Statement of Net Position, DU-COMM's activities are reported on a full accrual, economicresource basis, which recognizes all long-term assets and receivables as well as long-term debt andobligations.
DU-COMM's net position is reported in two parts: net investment in capital assets and unrestricted.
DU-COMM utilizes proprietary fund type accounting. Proprietary funds are used to account foractivities similar to those found in the private sector, where the determination of net income is necessaryor useful to sound financial administration. Goods or services from such activities are provided tomembers and are accounted for as enterprise funds.
MEASUREMENT FOCUS AND BASIS OF ACCOUNTING
Measurement Focus
All proprietary funds utilize an "economic resources" measurement focus. The accounting objectives ofthis measurement focus are the determination of operating income, changes in net position, financialposition, and cash flows. All assets/deferred outflows and liabilities/deferred inflows (whether cunent ornoncurrent) associated with their activities are reported. Proprietary fund equity is classified as netposition.
6
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
MEASUREMENT Focus AND BASIS oF ACCOUNTING - continued
Basis of Accounting
DU-COMM's basic financial statements are presented using the accrual basis of accounting. Under theaccrual basis of accounting, revenues are recognized wheniarned and expenses are recorded when theliability is incurred or economic asset used.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operatingrevenues and expenses generally result from providing services and producing and ãelivering goods inconnection with a proprietary fund's principal ongoing operations. rire princilal operating rã.rãnues ofDU-COMM are charges to members for services. Operating expenses for DU-COMM include the costof services, administrative expenses, and depreciation on cãpitai assets. All revenues and expenses notmeeting this definition are reported as nonoperating revenues and expenses.
ASSETS, LIABILITIES AND NET POSITION OR EQUITY
Cash and Investments
For the purpose of the Statement of Net Position, the cash and cash equivalents are considered to be cashon hand, demand deposits and short-term investments with original maturities of three months or lessfrom the date of purchase. Investments are reported at fair value. Short-term investments are reported atcost, which approximates fair value. Securities traded on national exchanges are valued at the lasireportedsales price. Investments that do not have any established market, if an-y, are reported at estimated fairvalue.
Interfund Receivables, Payables and Activity
Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans arereported as interfund receivables and payables us apptopriate and are subject to elimination uponconsolidation. Services provided, deemed to be at market or near market rates, are treated as revenuesand expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriatebenefiting fund and reduces its related cost as a reimbursement. All other interfund transactions aretreated as transfers.
7
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
ASSETS, LIABILITIES AND NET POSITION OR EQUITY - Continued
Capital Assets
Capital assets purchases or acquired with an original cost of $10,000 or more are reported at historicalcost or estimated historical cost. Donated capital assets are valued at their estimated fair market value onthe date received. The costs of normal maintenance and repairs that do not add to the value of the asset
or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated overthe remaining useful lived of the related capital assets, as applicable. Depreciation of capital assets are
computed using the straight-line method with useful lives of 3 - 50 years.
Compensated Absences
Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability ofthose funds as the benefits accrue to employees. In accordance with the provisions of GASB StatementNo. 16, Accounting for Compensated Absences, no liability is recorded for non-vesting accumulatingrights to receive sick pay benefits.
Net Position
In the basic financial statements, equity is classified as net position and displayed in two components
Investment in capital assets - Consists of capital assets including restricted capital assets,
net of accumulated depreciation.
Unrestricted - All other net position balances that do not meet the definition of"restricted" or "net investment in capital assets." The Board has internally assignedportions of the unrestricted net position to show resources set aside for purposes shownbelow at year-end. Additionally, the Board during the annual budget process may elect touse existing net position balances to fund current year operations (use of reserves), whichare also shown on the following page.
Unrestricted Net Position 2015
Assigned for VehiclesAssigned for Equipment and Related
Assigned for Computers and Related
Assigned for Furniture, Fixtures and Related
Assigned for Building Maintenance, Security and Related
Unassigned
Total Unrestricted Net Position
$ 86,471
510,091
121,644
76,973
649,373
4,529,720
I
5,974,172
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES _ Continuod
ASSETS, LIABILITIES AND NET POSITION OR EQUITY - Continued
Net Position - Continued
Use of Existing Net Position Reserves in Current Year 2015
Use of Operations Reserves
Use of Capital Reserves
$ 493,050
65,799
Total Use of Existing Reserves in Current Year 558,849
NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
BUDGETARY INFORMATION
Budgets are adopted on a basis consistent with generally accepted accounting principles. The
Intergovernmental Cooperation Act does not establish budgetary requirements. However, the Bylaws forDU-COMM require that an annual budget be adopted and approved by the Board.
The Executive Committee prepares the budget. The budget is prepared by category and includes
information on the past year, current year estimates, and requested assessments for the next fiscal year.
The proposed budget is presented to the Board of Directors for approval and adoption. The budget forDU-COMM may only be adopted or amended by its Board of Directors. Expenses may not legally
exceed budgeted amounts except as noted in DU-COMM's bylaws.
DEPOSITS AND INVESTMENTS
Permitted Deposits and Investments - Statutes authorize DU-COMM to make deposits/invest incommercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies,
obligations of States and their political subdivisions, credit union shares, repurchase agreements,
commercial paper rated within the three highest classifications by at least two standard rating services,
and the Illinois Funds investment pool.
Illinois Funds is an investment pool management by the Illinois Public Treasurer's Office, which allowsgovernments within the state to pool their funds for investment purposes. Although not registered withthe SEC, Illinois Funds does operate in a manner consistent with Rule 2a7 of the investment company
Act of 1940. Investments in Illinois Funds are valued at the share price, the price for which the
investment could be sold.
9
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 3- DETAIL NOTES ON THE BASIC FINANCIAL STATEMENTS
DEPOSITS AND INVESTMENTS - Continued
Credit Risk, Custodial Credit Risk and Concentration Risk - Continued
Deposits. At year-end, the carrying amount of DU-COMM's deposits totaled $5,199,803 and the bankbalances totaled 55,294,352. DU-COMM also has $1,353,678 invested in the Illinois Funds at year end,
which has an average maturity of less than one year.
Credit ^R¿sÈ. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill itsobligations. Besides investing in security instruments authorized under State Statute, DU-COMM'sinvestment policy states credit risk may be mitigated by pre-qualifying the financial institutions,broker/dealers, intermediaries, and advisers with which DU-COMM will due business with, and
diversifying the investment portfolio so that the impact of potential losses from any one type of securityor from any one individual issuer will be minimized. DU-COMM's investment in the Illinois Funds israted AAAm by Standard &, Poor's.
Interest Rate Risk.Interest rate risk is the risk that changes in interest rates will adversely affect the fairvalue of an investment. DU-COMM's investment policy states that interest rate risk may be mitigated bystructuring the investment portfolio so that securities mature to meet cash requirements for ongoingoperations and investing operating funds primarily in shorter-term securities, money market mutualfunds, or similar investment pools. To the extent possible, DU-COMM will attempt to match itsinvestments with anticipated cash flow requirements. Unless matched to a specific cash flow, DU-COMM will not directly invest in securities maturing more than three years from the date of purchase.
Reserve funds may be invested in securities exceeding three years if the maturities of such investmentsare made to coincide as nearly as practicable with the expected use of the funds. Any investmentpurchased with a maturity longer than four years must be supported with written documentationexplaining the reason for the purchase and must be specifically approved by the Board of Directors.
Custodial Credit Risk- Deposits.In the case of deposits, this is the risk that in the event of bank failure,DU-COMM's deposits may not be returned to it. DU-COMM's investment policy requires that funds ondeposit in excess of FDIC limits must be secured by some form of collateral, witnessed by a writtenagreement. In order to anticipate market changes and provide a level of security for all funds, theamount of collateral provided will be at a minimum of 102% of the fair market value of principal andaccrued interest. Direct investments guaranteed by the United States or an agency of the United Statesgovernment do not require collateral. At April 30,2015, the entire bank balance was covered by federaldepository or equivalent insurance. Illinois Funds is not subject to custodial credit risk.
Concentration of Credit Risfr. This is the risk of loss attributed to the magnitude of DU-COMM'sinvestment in a single issuer. DU-COMM's investment policy states that investments shall be diversifiedby limiting investments to avoid over-concentration in securities from a specific issuer or business sector(excluding U.S. Treasuries and Agency securities), investing in securities with varying maturities, andcontinuously investing a portion of the portfolio in readily available funds such as local governmentinvestment pools, money market funds or overnight repurchase agreements to ensure that the appropriateliquidity is maintained in order to meet ongoing obligations.
10
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 3- DETAIL NOTES ON THE BASIC FINANCIAL STATEMENTS - Continued
DEPOSITS AND INVESTMENTS - Continued
Credit Risk, Custodial Credit Risk and Concentration Risk - Continued
At year-end, DU-COMM has more than 5 percent of the total cash and investment portfolio invested inthe Illinois Funds. Illinois Funds is primarily invested in U.S. Government securities.
CAPITAL ASSETS
The following is a summary of capital assets as of the date of this report:
BeginningBalances Increases Decreases
EndingBalances
Nondepreciable Capital Assets
LandConstruction in Progress
Depreciable Capital Assets
AutosBuildingComputer Replacement
EquipmentSoftware
Hanover Park MicrowaveTowers
MicrowaveParking LotInfrastructure Replacement
Less Accumulated DepreciationAutosBuildingEquipment and OtherTowers
Depreciable Capital Assets, Net
9,359,758 165,759
$ 290,75066,050 25,520
290,750
91,570
356,800 25,520 382.320
172,893
2,117,263
59,877
5,618,733
52,977
67,409904,935
171,167
317,428
68,99846,709
50,052
172,893
2,117,263
59,877
5,687,73199,686
67,409
804,935
161,219
317,428
37 076 37 076
9,525,517
98,059
885,394
4,820,074
695,907
34,309
90,699140,862
35,171
r32,368976,093
4,960,936731,078
6.499.434 301"041 6,800,475
2,860,324 (t35,282) 2,725,042
3,217,124Capital Assets, Net
11
(r09,762\ 3.107.362
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 3_ DETAIL NOTES ON THE BASIC FINANCIAL STATEMENTS _ CONtiNUEd
CAPITAL ASSETS - Continued
The following estimated useful lives are used to compute depreciation:
AutosBuildingsCommunication EquipmentComputer EquipmentOffice Fumiture and EquipmentTowers
LONG-TERM DEBT
Long-Term Liability Activity
Changes in long-term liabilities during the fiscal year were as follows:
5
s05-104-5
3-1515
Additions Deductions
YearsYearsYearsYearsYearsYears
Type ofDebtBeginningBalances
EndingBalances
AmountsDue withinOne Year
Governmental ActivitiesNet Post-Employment
Benefit Obligation s 39.344 8.478 47.822
NOTE 4 - OTHER INF'ORMATION
RISK MANAGEMENT
DU-COMM is exposed to various risks of loss related to torts; theft of, damage to and destruction ofassets; effors and omissions; natural disasters; and injuries to DU-COMM's employees. These risks are
provided for through a commercial insurance policy purchased from independent third parties. DU-COMM currently reports all its risk management activities in the General Fund. There were no
significant changes in insurance coverages from the prior year and settlements did not exceed insurance
coverage in any ofthe past three fiscal years.
l2
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION - Continued
EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN
Plan Descriptions, Provisions and Funding Policies
DU-COMM contributes to the Illinois Municipal Retirement Fund (IMRF), a defined benefit agentmultiple-employer public employee retirement system that acts as a common investment andadministrative agent for local governments and school districts in lllinois. The Illinois Pension Codeestablishes the benefit provisions of the plan; those provisions can only be amended by the IllinoisGeneral Assembly. IMRF provides retirement, disability, annual cost-of-living adjustments and deathbenefits to plan members and beneficiaries. IMRF issues a publicly available financial report thatincludes fìnancial statements and required supplementary information for the plan as a whole, but not byindividual employer. That report may be obtained online at www.imrf.org. The benefits, benefit levels,employee contributions, and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can
only be amended by the Illinois General Assembly.
All employees hired in positions that meet or exceed the prescribed annual hourly standard must be
enrolled in IMRF as participating members. IMRF provides two tiers of pension benefits. Participatingmembers hired before January I,20I1 (Tier 1) who retire at or after age 60 (full benefits) or age 55
(reduced benefits) with 8 years of credited service are entitled to an annual retirement benefit, payablemonthly for life, in an amount equal to l-213 percent of their final rate (average of the highest 48
consecutive months' earnings during the last 10 years) of earnings, for each year of credited service up to15 years, and 2 percent for each year thereafter. For participating members hired on or after January 1,
2011 (Tier 2) who retire at or after age 67 (full benefits) or age 62 (reduced benefits) with 10 years ofcredited service are entitled to an annual retirement benefit, payable monthly for life in an amount equalto l-213 percent of their final rate (average of the highest 96 consecutive months' earnings during thelast 10 years) of earnings, for each year of credited service up to 15 years, and2 percent for each yearthereafter. IMRF also provides death and disability benefits. These benefit provisions and all otherrequirements are established by state statute. Employees participating in the plan are required tocontribute 4.50 percent of their annual covered salary to IMRF. The employees' contribution rate isestablished by state statute. DU-COMM is required to contribute the remaining amount necessary tofund the IMRF plan as specified by statute. The employer annual required contribution rate and actualcontribution rate for calendar year 2014 was 1 1.17 percent.
13
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION - Continued
EMPLOYEE RETIREMENT SYSTEM _ DEFINED BENEFIT PENSION PLAN _ Continued
Funding Policy and Annual Pension Cost
For April 30, 2015, DU-COMM's annual pension cost of 8737,372 (2014 calendar year) was equal toDU-COMM's required and actual contributions. The required contribution was determined as part of the
December 31, 2012 actuarial valuation using the entry age actuarial cost method. The actuarialassumptions included (a) 7.5% investment rate of return (net of administrative expenses), (b) projected
salary increases of 4.0o/o ayear, attributable to inflation, (c) additional projected salary increases ranging
from0.4o/o to 10.0% per year, depending on age and service, attributable to seniority/merit, (d) postretirement benefit increases of 3.0% annually and (e) an inflation rate of 4.0%. The actuarial value ofIMRF assets was determined using techniques that smooth the effects of short-term volatility in the
market value of investments over a five-year period with a 20Yo conidor. IMRF's unfunded actuarialaccrued liability at April 30,2015 is being amofüzed as a level percentage of projected payroll on an
open 10 year basis.
Trend Information
Employer annual pension cost (APC), actual contributions and the net pension obligation (NPO) are as
follows. The NPO is the cumulative difference between the APC and the contributions actually made.
FiscalYear
AnnualPension
Cost
Percentage
ofAPCContributed
NetPension
Obligation
2013
20r4
20r5
s 701,362
797,653
737,372
100.00 %
100.00
100.00
$
t4
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION - Continued
EMPLOYEE RETIREMENT SYSTEM _ DEFINED BENEFIT PENSION PLAN _ ContinuEd
Funded Status and Funding Progress
DU-COMM's funded status for the current year and related information for the plan is as follows
IllinoisMunicipalRetirement
Actuarial Valuation Date 121311t4
Percent Funded 89.12%
Actuarial Accrued Liabilityfor Benefits s12,607,564
Actuarial Value of Assets $11,235,703
Over (Under) Funded ActuarialAccrued Liability (UAAL) ($ 1,3 71,861)
Covered Payroll (Annual Payrollof Active Employees Covered
by the Plan) $6,601,365
Ratio of UAAL to CoveredPayroll 20.78%
The schedule of funding progress, presented as Required Supplementary Information (RSI) followingthe notes to the financial statements, presents multiyear trend information about whether the actuarialvalue of plan assets are increasing or decreasing over time relative to the actuarial accrued liability forbenefits.
15
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION
OTHER POST-EMPLOYMENT BENEFITS
Plan Descriptionso Provisions, and Funding Policies
In addition to providing the pension benefits described, DU-COMM provides post-employment healthcare insurance benefits (OPEB) for its eligible retired employees through a single employer definedbenefit plan. The benefits, benefit levels, employee contributions and employer contributions are
governed by DU-COMM and can be amended by DU-COMM through its personnel manual and unioncontracts. The plan is not accounted for as a trust fund, as an irrevocable trust has not been established toaccount for the plan. The plan does not issue a separate report.
DU-COMM provides post-employment health care benefits to its retirees. To be eligible for benefits, an
employee must qualify for retirement under one of DU-COMM's retirement plans. Elected officials are
eligible for benefits if they qualify for retirement through the Illinois Municipal Retirement Fund.
All health care benefits are provided through DU-COMM's health insurance plan. The benefit levels are
the same as those afforded to active employees. Benefits include general inpatient and outpatientmedical services; mental, nervous, and substance abuse care; vision care; dental care; and prescriptions.
Upon a retiree reaching 65 years of age, Medicare becomes the primary insurer and DU-COMM's planbecomes secondary.
All retirees contribute I00o/o of the actuarially determined premium to the plan. For the fiscal year
ending April 30, 2015, retirees contributed $45,835. Active employees do not contribute to the plan untilretirement.
At April 30,2015, membership consisted of:
Retirees and Benefi ciaries Currently ReceivingBenefits and Terminated Employees Entitledto Benefits but not yet Receiving Them
Active Employees
Total
Participating Employers
DU-COMM does not currently have a funding policy.
6
93
99
I
t6
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION - Continued
OTHER POST-EMPLOYMENT BENEFITS - Continued
Annual OPEB Costs and Net OPEB Obligation
The net OPEB obligation (NOPEBO) as of April30, 2015, was calculated as follows
Annual Required ContributionInterest on the NPOAdjustment to the ARC
Annual OPEB Cost
Actual Contribution
I 17,917
1,574
(t,312)
18,179
9,701
Increase in the NPO 8,478
NPO - Beginning of Year 39,344
NPO - End of Year 47.822
Trend Information
DU-COMM's annual OPEB cost, actual contributions, the percentage of annual OPEB cost contributedand the net OPEB obligation are as follows:
Fiscal
Year
AnnualOPEBCost
ActualContributions
Percentage
ofOPEBCost Contributed
NetOPEB
Obligation
2013
2014
2015
$ 11,375 $ 9,152
17,172 9,152
18,179 9,701
80.46 % S 31,384
53.48 39,344
53.36 47,822
l7
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION - Continued
OTHER POST-EMPLOYMENT BENEFITS - Continued
Funded Status and Funding Progress
The funded status of the plan as of April 30,2013, the date of the latest actuarial valuation, was as
follows:
Actuarial Accrued Liability (AAL) 140,921
Actuarial Value of Plan Assets
Unfunded Actuarial Accrued Liability (UAAL) 140,92t
Funded Ratio (Actuarial Value of Plan Assets/AAL)
Covered Payroll (Active Plan Members)
UAAL as a Percentage of Covered Payroll
$ 5,725,078
$
$
$
2.46%
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occunence of events far into the future. Examples includeassumptions about future employment, mortality, and the healthcare cost contributions of the employerare subject to continual revision as actual results are compared with past expectations and new estimates
are made about the future. The schedule of funding progress, presented as required supplementaryinformation following the notes to the financial statements, presents multiyear trend information thatshows whether the actuarial value of plan assets is increasing or decreasing over time relative to the
actuarial accrued liabilities for benefits.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as
understood by the employer and plan members) and include the types of benefits provided at the time ofeach valuation and the historical pattern of sharing of benefit costs between the employer and plan
members to that point. The actuarial methods and assumptions used include techniques that are designed
to reduce short-term volatility in actuarial accrued liabilities and the actuarial value ofassets, consistentwith the long-term perspective of the calculations.
18
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Notes to the Financial StatementsApril30,2015
NOTE 4 - OTHER INFORMATION - Çontinued
OTHER POST-EMPLOYMENT BENEFITS - Continued
Actuarial Methods and Assumptions - Continued
In the April 30, 2013 actuarial valuation the entry age actuarial cost method was used. The actuarial
assumptions included a 4.0o/o investment rate of return (net of administrative expenses) and an annual
healthcare cost trend rate of 8.0%. Both rates include a3.0o/o inflation assumption. The actuarial value ofassets was not determined as DU-COMM has not advance funded its obligation. The plan's unfunded
actuarial accrued liability is being amortized as a level percentage of projected payroll on an open basis.
The remaining amortization period at April 3Q,2015, was 30 years.
T9
REQUIRED SUPPLEMENTARY INFORMATION
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Illinois Municipal Retirement Fund
Required Supplementary InformationSchedule of Funding Progress and Employer ContributionsApril30,2015
Funding Progress
ActuarialValuation
DateDec. 3l
(2)
ActuarialAccruedLiability(AAL)
- Entry Age
(4)
Unfunded(Overfunded)
ActuarialAccruedLiability(2) - (1)
(1)
ActuarialValueof Plan
Assets
(3)
Funded
Ratio(1) + (2)
(s)AnnualCovered
Payroll
(6)
Unfunded(Overfunded)
ActuarialAccruedLiability
asaPercentage
ofCoveredPayroll
(4) + (s)
2009
2010
20tt20t220t320t4
s 6,599,0927,534,8267,842,085
9,204,33910,153,717
11,235,703
$ 7,814,7128,990,245
9,733,90910,938,860
11,757,810
12,607,564
84.44%
83.81%
80.s6%
84.t4%86.36%
89.t2%
s 1,275,620
1,455,419
1,891,824
7,734,521
1,604,093
1,371,861
AnnualRequired
Contribution
s 4,717,9885,1 16,33 I5,458,023
6,088,209
6,511,4506,607,365
25.77%
28.45%34.66%28.49%24.63%
20.78%
Percent
Contributed
Employer Contributions
FiscalYear
EmployerContributions
2010201 1
20122013
201420r5
$ 409,521
501,319
696,28670r,362797,653737,372
$ 409,521
538,638
648,479701,362
797,653737,372
100.00%
93.07%t07.37%100.00%
100.00%
100.00%
20
DUPAGE PUBLIC SAFETY COMMUNIÇATIONS
Other Post-Employment Benefit Plan
Required Supplementary InformationSchedule of Funding Progress and Employer ContributionsApril30,2015
Funding Progress
ActuarialValuation
DateApr. 30
(1)Actuarial
Valueof Plan
Assets
(2)ActuarialAccruedLiability(AAL)
- Entrv Age
(3)Funded
Ratio(l) + (2)
(4)
Unfunded(Overfunded)
ActuarialAccruedLiability(2) - (l)
(s)AnnualCovered
Payroll
(6)Unfunded
(Overfunded)ActuarialAccruedLiability
asaPercentage
ofCoveredPayroll(4) + (5)
2010
2011201220t320142015
$$ 95,805
N/AN/A140,927
N/AN/A
0.00%N/AN/A
0.00%N/AN/A
$ 95,805
N/AN/A
140,921
N/AN/A
2.03%N/AN/A
2.46%
N/AN/A
$ 4,718,570
N/AN/A
5,725,079N/AN/A
N/AN/A
N/ANiA
Employer Contributions
FiscalYear
EmployerContributions
AnnualRequired
ContributionPercent
Contributed
201020112012201320r42015
1,863
1,963
1,975
9,1529,r529,701
$ I 1,127
11,181
11,852
l1,l8l16,903
17,917
$ 16.74%
16.66%
16.66%
8l,85%54.14%54.14%
DU-COMM is required to have an actuarial valuation performed triennially.
2l
SUPPLEMENTAL SCHEDULES
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Operations - Budget and ActualFor the Fiscal Year Ended April30,2015
Operating Expenses
Salaries and Wages
FICA and IMRF
TelecommunicationsPhone LinesWireless ServicePagers
LEADSTactical DispatchWeather Radar
Information ServicesInternet Access
Software, Maintenance and Insurance
Wireless Data ServicesDomain Registration and SSL ÇertificatesSoftwareMiscellaneous
Insurance
General Casualty, Auto and UmbrellaWorkers CompensationMedicalDental
LifeVisionEmployee Assistance Program
Flexible Spending AccountsAccrued Benefit PayoutPost-Employment BenefitMiscellaneous
Professional Services
Accounting Supplies
Accounting Professional Fees
Audit
Budget
, Original Fi+al Actual
$ 6.883.700 6.883 ,700 6,871,673
1.684.200 1.6 84,200 1,251.902
525,000
8,6005,6009,0005,0002,000
525,0008,600
5,6009,0005,0002,000
443,972
8,815
7,8416,761
739
1,800
555,200 555,200 469,928
6,20020,000
9,300100
4,4005,000
6,20020,000
9,300100
4,4005,000
2,973
11,5299,210
1,802
2,287
78,00056,000
820,00073,0004,900
20,000
4,0002,300
78,00056,000
820,000
73,0004,900
20,000
4,0002,300
45,000 45,000 27,801
70,97949,802
817,091
62,3273,606
17,329
3,1 l51,976
68,8428,478
5,400 5,400
1,063,500 1,063"500 1,103,545
s00
28,000
10,400
s00
28,000
10,400
l,l7l6,237
10,400
22
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Operations - Budget and Actual - ContinuedFor the Fiscal Year Ended April30o 2015
BudeetOriginal Final Actual
Operating Expenses - ContinuedProfessional Services - Continued
Random Drug TestingBank Fees
Payroll Processing Fees
Professional Network Services
MIS Consulting FirmLegal ServicesPersonnel CounselFrequency Coordination Fees
Frequency Consultant Fees
Offrce Management
Office Supplies
Copy PaperTonerForms and Supplies
Copier Lease and MaintenanceDocument ManagementPrintingPostage
ShippingSafety/First Aid SuppliesMiscellaneous
Uniforms and IncentivesNPSTW911 MonthCoffeeDaily NewspaperEmployee RecognitionTuition Reimbursement
Uniforms - TechUniforms - AdminUniforms - TelecommunicatorAgency Events
Miscellaneous
$ 3,000100
15,000
1,000
419,00020,000
5,0002,5002,s00
3,000100
15,000
1,000
419,00020,000
5,0002,5002.500
t0l6,967
416,85976,17618,919
2,6651.752
507,000 507,000 54r,147
3,0003,5006,0003,000
9,0001,600
1,000
3,500500
3,000750
3,0003,500
6,0003,0009,0001,600
1,000
3,500500
3,000750
1,745
r,763
3,111
1,650
7,498920330
2,38489
1,189
1,041
34,850 34,850 21,720
2,000
3,000425
2,000
6,0001,500
6,00014,000
2,000
500
2,0003,000
4252,000
6,0001,500
6,00014,000
2,000s00
2,4022,553
477
l,l4l3,0002,857
3,44911,177
1,053
437
23
37,425 37,425 28,540
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Operations - Budget and Actual - ContinuedFor the Fiscal Year Ended April30,2015
BudgetOriginal Final Actual
Operating Expenses - ContinuedTraining and Testing
Professional AssociationsConferences and MeetingsTrainingTesting and AdvertisingMiscellaneous
Maintenance ServicesVehiclesBuilding and GroundsEquipment and Maintenance
Contingency
Agency Rebill
Total Expenses
$ 10,700
18,000
37,5008,400
500
10,700
18,000
37,5008,400
500
4,14812,40314,922
13,301
75,100 75,1 00 44,774
58,450190,250
47,150
58,45020 1,1 50
47,150
21,33915t,09237,867
295,850 306,750 210,298
10,000 10,000
1.000 1,000 52,510
.192 825 t1 .725 10.623.838
24
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Capital - Budget and ActualFor the Fiscal Year Ended April30,2015
BudgetOriginal Final Actual
Operating ExpensesEquipment
Batteries - TowerAntennaRadio Network EquipmentMicrowaveMonitoring and Test EquipmentStation AlertingComputersSoftwareNetwork Servers
Building Security - ElectronicsMIS Miscellaneous Parts and EquipmentPrinter ReplacementSwitch/FirewallVehicles
Facility MaintenanceBuilding ImprovementBuilding - New FacilityExterior Building SecurityFixturesKitchen AppliancesHVACCapital Contingency
Capital Replacement FundsVehicle ReplacementRadio Console and CEBFacility MaintenanceDispatch ChairsSoftwareComputers
Console FurnitureMicrowave
680.360 84s.960
$ 7,3601,500
100,000150,00030,0004,2009,100
163,700
3,00025,000
5,000
s002,500
178"s00
7,3604,000
100,000225,000
30,000
9,4009,100
222,6003,000
50,000
5,000
5002,500
178.500
5,168
3,4567,292
2,9527,022
13,923
2,8054,722
2,385
49.725
28,000
60,00018,000
5,0004,100
10,000
31,500
60,00018,000
5,0004,100
11,545
4,2961,095
2,19412,678
10,000125.100 128,600 3r,799
194,67481,257
75,0003,659
130,000
17,045
26,225
25,000
194,674
81,25775,000
3,658130,000
l7,04526,225
25,000
25
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Capital - Budget and Actual - ContinuedFor the Fiscal Year Ended April30,2015
BudgetOriginal Final Actual
Operating Expenses - ContinuedCapital Replacement Funds - Continued
Network ServersUPS BatteriesPrintersMonitoring & Test EquipmentRadio Network EquipmentSwitch/FirewallBuilding - New FacilityBuilding - New Furniture/EquipmentBuilding Security - ElectronicsSite Batteries
Depreciation
Total Operating Expenses
$ 7,54610,217
1,504
25,00029,212
6,48920,000
210,00025,000
8,240
7,54610,217
1,504
25,00029,212
6,48920,000
210,00025,000
8,240996,067 896,067
301,041
1"70r"527 r.870.627 382.s64
26
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Alarm - Budget and ActualFor the Fiscal Year Ended April30,2015
BudgetOriginaland Final Actual
Operating Expenses
Maintenance Services
Maintenance Agreement
Capital OutlayEquipment Purchases
Total Operating Expenses
Nonoperating Expenses
Transfers Out
Total Expenses
$ 5002J 29,211
6,186
32,500 35,397
576,500 763,800
609.000 799.197
27
DUPAGE PUBLIC SAFETY COMMUNICATIONS
Schedule of Detailed Expenses - Tower - Budget and ActualFor the Fiscal Year Ended April30' 2015
BudgetOriginal Final Actual
Operating Expenses
Tower RentHickory RidgeTower Real Estate Tax
Professional ServicesConsulting/Engineering
Maintenance ServicesRoutine MaintenanceLandscaping (Tower)Diesel Fuel (Generators)
Generator Maintenance
utilitiesElmhurstHanover ParkWheatonGlendale HeightsVilla Park
InsuranceTower Insurance
Tower RepairsElmhurstHanover ParkVy'heaton
Glendale HeightsVilla Park
Total Operating Expenses
Nonoperating Expenses
Transfers Out
1,000
3,3001,000
3,300835
3,384$
4,300 4,300 4,219
10,000 10,000
5,000900
1,000
3,500
5,000900
1,000
3.500
6,994437
11.r2210,400 i0.400 18"553
4,0004,5004,5004,0003,500
4,0004,5004,5004,0003,500
3,5752,7923,6613,4273,424
20,500 20.500 16.819
5,650 5,650 2,548
1,500
13,000
2,5007,000
1,500
13,000
2,50022,000
13
13,51 I000 000
25,000 40,000 13,524
75,950 90,850 55,723
128,585 128,585 3,000
Total Expenses
28
204.435 219.435 58.723