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INTRODUCTION

PROPOSED BUDGET

Old Vi

VillageThe  Villacommundowntowindividuadirect acpoints at55 and In

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ation of Glegriculture, mple alike.  Tw

he  incorporpot  of  natioackgrounds,d for one anssion  to  ptions were oral cemeteri

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en Carbon stwas Peters  Not much wof Glen Carbwhat it is tod

n Carbon womining and rwo depots fo

second rufound it qrailroadstravel wait was theto  variouthrough Glen Carbin  Forestbustling saloons  awas estab

ation of  theonalities.  Th, and the Vilnother, a trareserve  theopen to all aies that date

is  a  vibranminutes 

n Madison d shop in Glethrough twllinois Routet minutes aw

arted out asStation  to  twas written bon was estay. 

ould stand aailroading, tor the railroaunning northquite easy to, as they maas equally ime easiest andus  locationsthe  years.   bon were ust  Park,  a  femercantile and  restaurblished. 

e Village andhe  towns’  plage soon bait that  is ste  heritage and providede back befo

t  and  grownortheast County,  Illien Carbon h

wo exit/entrae 159. Intersway. 

s many diffehe west, Moabout the eablished an

as a true testhe Village wad were erech and southo do by boaade several tmportant to d most signis.    The  VillaHistory  tel

sed in the buw  of whichcenter withants.    In  18

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wing of 

nois have ance

state 

rent ont Station early days ofd encompas

stament of inwould serve cted, one ru.  People wisrding the Illtrips a day tthe businesficant way tage  also  hols  us  that  building of theh  still  stand h  various m898  the  first

mining  indumed  to  settmmunity wht today.   Manationality, nity spirit tha Village an

to  the east f the Goshenssed many o

ndustry to tas a hub of

unning east ashing to travinois Centrato Saint Lousses and minto carry coalosted  many bricks manue 1904 Worltoday.   Ma

merchants,  st  volunteer 

stry, Glen Cle  into  neighere peopleany organizabut  eventsat was equand are the fi

 and  the orn Settlementof these are

he area.  Alrf travel for gand west anvel to Saint Lal and Cloveris and back.ning compan and other gother  indusfactured  held's Fair builain  Street wlaughter  hofire  depart

Carbon becaghborhoods  watched ouations spran  held  by  tal to none. Tinal resting 

iginal t, but eas to 

ready goods d the Louis, r Leaf .  Rail ny; as goods stries ere  in dings was  a ouses, ment 

me a with 

ut for ng up, those There place 

11/01/2019 Page 1

PROPOSED BUDGET

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11/01/2019 Page 2

PROPOSED BUDGET

Village of Glen Carbon

Organizational Chart

Residents

Mayor & Village Board

Village Administrator

Finance

Finance Clerks

Utility Clerks

Police

Lieutenants & Sergeants

Patrol Officers

Dispatch

Public Works

Streets

Water & Sewer Utility

Parks

Building Maintenance

Building & Zoning

Museum & Cabin

Code Enforcement

Administration

Senior Center

Human Resources

Village Clerk

11/01/2019 Page 3

PROPOSED BUDGET

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11/01/2019 Page 4

PROPOSED BUDGET

BUDGET OVERVIEW

PROPOSED BUDGET

BUDGETMESSAGEIn preparing the proposed budget for FY 2020 the Village of Glen Carbon has numerous items to consider.  This budget is in conjunction with the calendar year (January 1, 2020 ‐ December 31st, 2020).  Over the past few years the Village has finished a number of studies and assessments of its infrastructure.  Streets, sewer, water, storm drainage and parks have all been evaluated.  The Village budget has centered on a 5‐Year Capital Improvement Plan to strategically address its needs.  As a result we have made significant investments into capital during the past few years, and we anticipate continuing that trend in 2020.  Some anticipated projects include: 

The reconstruction of Old Troy Road is expected to be completed in early 2020. The project was paid for by bond proceeds that are supported by the “Non‐Home Rule Sales Tax” approved by voter referendum in November of 2016.  

The Village will also be undertaking a pavement management program.  The Village will continue to aggressively assess and reconstruct its street infrastructure, looking for additional funding options to continue our aggressive approach.  

 The Village is looking to apply for additional grants to fund the next phase of Schon Park.  

The Village will also proceed to upgrade the Water system and continue to analyze long term 

supply options. 

The Village, like most municipalities in the State of Illinois, faces constraints from the State which is challenging its stream of intergovernmental revenue.   The Village needs to continue working externally and internally to provide efficient and effective services in the face of elements outside its control.  Yet even with those challenges, the General Fund is presented as a balanced budget.  This is partly due to the continued growth in the region, and a sustained and stable retail and residential base. 

This draft of the proposed budget will provide a footprint on where and how the Village will proceed in the future. I would like to thank all elected officials, staff and our residents for the foresight to proceed with these documents. 

Respectfully Submitted, 

Jamie Bowden, Village Administrator 

11/01/2019 Page 5

PROPOSED BUDGET

DATES * EVENT LOCATIONJuly Discussion / Review of Goals for Capital Planning All Committees

AugustProvide Departments with Budget Goals and the Templates for the Capital and Operating Budgets

September 6th Proposed Capital and Operating Budgets due to the Finance Department

Week of Sept 9th Village Administrator Review Meetings w/ Departments

Week of Sept 23rd

October 7th Review of a Draft of the Proposed BudgetFinance & Administration

Committee

Review Property Tax Levy & AbatementsFinance & Administration

Committee

* TBD * Proposed Budget ReviewFinance & Administration

Committee

November 8th Proposed Budget Distributed

November 12th Presentation of the Proposed Budget Village Board

Approval of a Property Tax Levy Estimate Village Board

Per the "Open Meetings Act", tax levy estimate must occur at least 20 days

prior to final adoption of the tax levy in order to determine if a Truth in Taxation

hearing is required.

November 15th

November 26th If Necessary : Public Hearing - Truth in Taxation Village Board

December 10th Property Tax Levy Adopted Village Board

Public Hearing - Budget Village Board

Budget Ordinance Adopted Village Board

* Dates Subject to Change

Mayor's Review Meetings w/ Departments

If Necessary - Publish notice of "Truth in Taxation" public hearing for November

26th. (Notice of public hearing must be published in paper 7-14 days before the

public hearing.)

Publish notice of public hearing for December 10, 2019 on tentative budget.

(Notice of public hearing must be published in paper at least 30 days before the

final approval of the budget.)

VILLAGE OF GLEN CARBON, IL

TAX LEVY & BUDGET CALENDAR

Tax Levy Year 2019 // Fiscal Year 2020

Within 6 business days after an IMRF employer approves a budget, a total

compensation package report must be published by the municipality (PA 97-

0609).

Within 30 days after adoption of budget, the Village must file a certified copy of

the budget with the County Clerk along with the Certificate of Publication for the

public hearing notice (from the newspaper).

11/01/2019 Page 6

PROPOSED BUDGET

BudgetProcessThe proposed budget is presented to the Village Board for review, and public hearings are held to address priorities and the allocation of resources. The Village Board is required to adopt an annual municipal budget for the Village prior to January 1st. The budgets for the operating funds are prepared on the cash and expenditures basis. Revenues are budgeted in the year receipts are expected, and expenditures are budgeted in the year they are expected to be incurred.  

Revenues are budgeted by sources. When forecasting revenues, the Director of Finance utilizes two approaches. For locally‐driven revenues (i.e. sales tax), trend and market analysis is utilized in the projections. For revenues distributed to the Village based on state‐wide collections (such as income tax, use tax, and motor fuel tax), the Village relies on per‐capita forecasts published by the Illinois Municipal League. 

Projecting expenditures during the year involves a number of variables. The Director of Finance relies on input from staff and elected officials for both the operating and capital budgets. New programs, capital projects, and changes in staffing levels must be considered. Village partners such as engineers and insurance brokers are relied upon to provide guidance related to changes in their industries. In addition, labor contracts and changes to compensation structures must be considered.  

For presentation and reporting purposes, expenditures are categorized in the following manner and account number groups: 

Personnel Services (100)  Utilities (200)  Contractual Services (300)  Supplies (400)  Commodities (500) 

Other Expenditures (600)  Debt Service (700)  Fixed Assets (800)  Transfers (900) 

For a full description of the Village’s chart of accounts, please see the appendix section. 

Prior to October 1st each year the Director of Finance compiles all information needed for the preparation of the annual budget, and conducts fiscal analysis and projections for submission to the Finance and Administration Committee prior to final approval by the Village Board. The proposed operating and capital budget for the fiscal year commencing January 1st is prepared by department on an account basis. The legal level of control is by fund total. Expenditures may not exceed budgeted amounts at this level. Prior to January 1st the budget is legally enacted 

11/01/2019 Page 7

PROPOSED BUDGET

through the passage of an ordinance. Budget amendments that alter the total expenditures of any fund, or that occur between funds or departments, must be approved by the Village Board. Unused appropriations lapse at the end of the year. 

In 2018 the village transitioned to a fiscal year that matches the calendar year. As a result, comparative information throughout the fund summaries and fund details include a footnote to explain variances. However, within the “Executive Summary” section all data has been annualized in prior years in order to provide valid comparable data analysis. 

BudgetOverviewThe budget is presented in a manner to reflect a shift towards it being a comprehensive fiscal planning tool which includes a significant amount of information beyond revenues and expenses. The document is meant to serve as a communication tool and policy document in order to provide additional insight into the Village operations. Throughout the budget these efforts are on display through the use of data tables, charts and graphs, organization charts, descriptive narratives, and policy disclosures within the appendix section. The budget is divided into nine sections, based on the information within: 

1. Introduction – includes a community profile, organization structure, and budget message from the Village Administrator. 

2. Budget Overview – describes the budget process, and provides background into the Village’s accounting framework. 

3. Executive Summary – provides narratives and analysis to compliment the figures within the budgeted revenues and expenses. 

4. Capital Improvements Plan – a comprehensive presentation of the Village’s plans for capital spending during the next 5 years, for governmental and enterprise activities. 

5. General Fund – an account of revenues and expenditures anticipated within the General Fund, which serves as the primary operational fund of the Village. 

6. Debt Service Funds – displays all funds which account for the long‐term debt obligations of the Village. 

7. Enterprise Funds – displays the activity of the Village’s three enterprise funds (Water, Sewer, and Refuse), which are user‐fee based operations. 

8. Special & Other Funds – accounts for all funds which are accounted for separately from 

other funds, due to the nature of the activities. 9. Appendix – includes supporting information and fiscal policies.  

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PROPOSED BUDGET

The following table provides a comparison for all funds by type: 

Fund TypeBudgeted Revenues

Budgeted Expenses Variance

General Fund 8,483,259$       8,445,124$          38,135$         Capital Projects 1,410,495         2,674,000             (1,263,505)    

Debt Service Funds 1,118,564         1,886,586             (768,022)        

Special Revenue Funds 2,041,865         2,459,375             (417,510)        

Enterprise Funds 9,859,750         12,654,761          (2,795,011)    

Other Fund Types 2,053,245         1,579,450             473,795         

TOTAL 24,967,178$     29,699,296$        (4,732,118)$    

The General Fund of the proposed budget is presented as a balanced budget, with revenues exceeding expenditures by $38,135. As the primary operations fund of the Village, where the majority of personnel and daily operational costs are accounted for, a balanced budget in the General Fund is critical to the financial health of the Village.  

The use of cash reserves have been budgeted in two areas, which creates the appearance of an overall budget deficit during FY 2020: 

$3.1 million in cash reserves are budgeted for use towards capital projects. This includes the remaining proceeds from a 2018 bond issuance.  

The village is anticipating a significant increase in the cost of water, which impacts the enterprise funds. The increase is expected to be short‐term, yet may encompass the majority of the fiscal year. 

Additional detail is provided within the “Executive Summary” section of the budget. 

FundDescriptionsandStructureThe Village of Glen Carbon utilizes a fund accounting system. In such a system the emphasis is placed on accountability rather than profitability, as typically seen in the private sector. Funds can be created for various reasons. For instance, certain revenues are required to be accounted for separately based on state law (i.e. MFT Fund). Special revenue funds may be created in order to account for resources reserved for a specific purpose (i.e. Tourism Fund). All funds are 

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PROPOSED BUDGET

appropriated via an adopted budget ordinance. The following summarizes each of the funds utilized by the Village. 

GeneralFund(110)The General Fund is the primary operating fund of the Village.  It accounts for all general government activities not accounted for in other funds.  A majority of department operations such as personnel costs, contractual obligations, and supplies are accounted for within the General Fund.  This includes the police department, administration, and building and zoning. 

CemeteryFunds(210&780)Activity related to the operations of the village cemetery is accounted for within Fund #210 and #780. Examples include interment, grounds maintenance, and perpetual care. 

TourismFund(220)Accounts for revenues derived from the Hotel/Motel Tax.  Expenses in this fund are used to pay for various items used to promote and market the Village. Examples include ad placement in various publications and the Village website.   

CommunityEventsFund(225)A special revenue fund created to account for the expenses and revenues for the Village’s community events, specifically Homecoming and Glen Fest. 

CottonwoodFiveSSAFund(235)A special revenue fund created to account for the expenses and revenues for a special service area created in 2019. The establishment of the Special Service Area was authorized by property owners within a defined geographical area in order to finance infrastructure improvements through the property tax process. 

Tort&LiabilityInsuranceFund(242)This fund accounts for the Village’s liability insurance as well as the property and casualty insurance.  Revenues in this fund are primarily from local property taxes. 

MotorFuelTaxFund(250)The Motor Fuel Tax (MFT) program is administered by the State of Illinois. The Village receives a per capita share of the revenue on a monthly basis. The Village’s MFT revenue is required to be accounted for in a separate fund per state statute, and is restricted towards expenditures related to road maintenance. 

CenterGroveBusinessDistrict(260)Accounts for activity within a Special Business District related to the construction of a major retailer.  This district imposes an additional 1% sales tax to help fund the development, which is tied to a bond payment and Economic Incentive Agreement. 

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PROPOSED BUDGET

CapitalExpendituresFund(270)The fund accounts for street and road capital expenditures, drainage projects, and equipment purchases. Revenues in this fund include a portion of receipts from the Telecommunication Tax, Grants, and excess funds of the General Fund per the Village’s Fund Balance Reserves Policy.   

Non‐HomeRuleSalesTaxFund(275)The fund reflects the accounting for all activity related to a voter‐authorized sales tax via referendum in November of 2016. This new source of revenue for the village is to be utilized towards public infrastructure improvements. A bond supported by the new tax is anticipated to be completed near the beginning of the fiscal year. 

HousingAssistanceProgram(280)A special revenue fund which accounts for activity related to the program, in accordance with a prior Village policy. 

SocialSecurity/MedicareFund(290)This fund accounts for the Village’s portion of Social Security and Medicare taxes, and is supported by local property tax revenue. 

IMRFFund(291)The Illinois Municipal Retirement Fund (IMRF) is a pension program for non‐sworn personnel who are employed more than 1,000 hours per year. The IMRF Fund accounts for the activity surrounding the Village’s portion of the IMRF contribution. Revenues are provided by local property tax revenue. 

ParksCapitalExpendituresFund(310)The fund accounts for capital projects related to Parks within the Village. Revenues in this fund include a portion of receipts from the Telecommunication Tax as well as grants. 

Route157BusinessDistrict(380)The fund accounts for activity within a special business district along Route 157.  An additional sales tax applies to retail transactions within the district, and is reserved for future development. 

GOBond–2011ARefunding(420)General Obligation Bond fund related to previously completed capital projects. Property Taxes support repayment of the bond. The Final payment is expected during Fiscal Year 2022‐2023. 

GOBond–2011BRefunding2002(421)General Obligation Bond fund related to previously completed capital projects. Transfers from the Water and Sewer Enterprise Funds support repayment of the bond. The final payment is expected during Fiscal Year 2021‐2022. 

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PROPOSED BUDGET

AltRevenueBond–Series2018(475)Fund dedicated to the accounting for a $6.7 million General Obligation / Alt Revenue bond issuance. Proceeds are utilized towards public infrastructure improvements, and supported by a 0.25% Non‐Home Rule Sales Tax authorized by voter referendum. 

WaterFund(510)An enterprise fund dedicated to the accounting for the Village’s water operations. An intergovernmental agreement allows the Village to purchase water from another municipality. The Village is responsible for the infrastructure maintenance within the Village limits. The Village administers billing and collections of customers within Glen Carbon. 

WaterCapital(515)The fund revenues, primarily comprised of connection fees and service charges, are used to reimburse the Water Fund for capital expenditures. 

SewerFund(520)This accounts for all expenses related to the Village’s sewer department operations such as personnel costs, contractual obligations, and supplies.  The Village administers billing and collections of customers within Glen Carbon. 

SewerCapital(525)The fund revenues, primarily comprised of connection fees and service charges, are used to reimburse the Sewer Fund for capital expenditures. 

RefuseFund(540)Accounts for all activity related to the Village’s Trash and Recycling services. The Village provides the service to residents via contract with a third party. Customer rates are approved by the Village Board via Ordinance. 

HealthInsuranceFund(650)Accounts for health insurance related activity such as the Village’s wellness program. 

PolicePensionFund(710)A fiduciary fund, dedicated to the accounting of the Village’s police pension trust for qualified uniformed police personnel.  Fund oversight is the responsibility of an independent Police Pension Board, whose members are appointed by the Mayor.  

DUIFund(720)Fund houses money received by the Village related to police department activity and DUI fines.  Funds are limited to equipment that supports police operations. 

PoliceEscrowFunds(730&740)Accounts for money seized by the police department through the normal course of operations, and fall under the Federal guidelines.  Funds can be used towards police related equipment. 

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PROPOSED BUDGET

The following table summarizes the revenues and expenditures of the Village’s funds. For budgeting purposes, if a fund’s revenues or expenditures are equal to or greater than 10% of the budget totals it is observed as a “major fund”. 

FUND NAME FUND TYPEMAJOR FUND?

BUDGETED REVENUES  % OF BUDGET 

BUDGETED EXPENSES % OF BUDGET

General Fund General Fund Yes 8,483,259         34.0% 8,445,124        28.4%Cemetery Fund Special Revenue No 5,200                 0.0% 5,000                0.0%Tourism Fund Special Revenue No 88,000               0.4% 97,000             0.3%Community Events Fund Special Revenue No 35,325               0.1% 42,250             0.1%Tort & Liability Insurance Fund Special Revenue No 261,500            1.0% 170,000           0.6%Motor Fuel Tax Special Revenue No 490,400            2.0% 823,900           2.8%Center Grove Business Dist Special Revenue No 400,000            1.6% 400,000           1.3%Capital Improvements Fund Capital Expenditure No 278,426            1.1% 1,644,000        5.5%Non‐Home Rule Sales Tax Fund Capital Expenditure No 970,769            3.9% 915,000           3.1%Housing Asst Program Special Revenue No 2,250                 0.0% ‐                        0.0%Social Security / Medicare Special Revenue No 282,120            1.1% 344,525           1.2%IMRF Fund Special Revenue No 270,400            1.1% 324,200           1.1%Parks Capital Improvements Capital Expenditure No 161,300            0.6% 115,000           0.4%RTE 157 Business Dist Special Revenue No 23,800               0.1% 98,000             0.3%Cottonwood SSA Fund Special Revenue No 179,600            0.7% 154,500           0.5%GO Bond ‐ 2011A Refunding Debt Service No 480,064            1.9% 490,475           1.7%GO Bond ‐ 2011B Ref 2002 Debt Service No 121,500            0.5% 112,563           0.4%Alt Revenue Bond ‐Series 2018 Debt Service No 517,000            2.1% 1,283,548        4.3%Water Fund Enterprise Fund Yes 4,043,600         16.2% 3,944,349        13.3%Water Capital Fund Enterprise Fund No 237,200            1.0% 818,600           2.8%Sewer Fund Enterprise Fund Yes 4,541,500         18.2% 5,004,617        16.9%Sewer Capital Fund Enterprise Fund No 224,000            0.9% 2,077,000        7.0%Refuse Collection Enterprise Fund No 813,450            3.3% 810,195           2.7%Health Insurance Fund Internal Service No 1,189,200         4.8% 1,198,500        4.0%Police Pension Fiduciary Fund No 864,000            3.5% 380,750           1.3%DUI Fund Special Revenue No 3,050                 0.0% ‐                        0.0%Federal Police Escrow Special Revenue No 100                    0.0% ‐                        0.0%Local Police Escrow Special Revenue No 120                    0.0% ‐                        0.0%Cemetery Trust Permanent No 45                       0.0% 200                   0.0%

TOTALS 24,967,178$     100.0% 29,699,296$   100.0%

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PROPOSED BUDGET

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11/01/2019 Page 14

PROPOSED BUDGET

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11/01/2019 Page 15

PROPOSED BUDGET

EXECUTIVE SUMMARY

PROPOSED BUDGET

BUDGETFYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

Revenues and Other Sources:Taxes 3,904,228$     3,797,578$     3,903,551$     2,925,942$     2,958,481$     3,029,284$    Licenses and Permits 457,937           406,816           270,640           413,400           320,959           329,400          Intergovernmental Revenue 7,162,114       7,427,176       5,217,072       7,885,751       8,142,491       8,276,254      Fines & Forfeitures 55,457             37,526             27,468             46,300             46,443             43,500            User Charges 5,617,882       5,672,180       3,964,736       5,810,400       5,654,463       5,701,350      

Other Revenues 1,106,602       1,299,562       309,539           2,687,580       983,650           781,490          Other Financing Sources 61,156             27,619             7,041,960       ‐                        4,100               ‐                       Interfund Transfers 2,480,883       4,130,841       6,087,280       8,483,282       7,726,034       6,805,900                Total 20,846,259     22,799,298     26,822,246     28,252,655     25,836,621     24,967,178    

Expenditures and Other Uses:Personnel 6,040,413       6,483,058       4,636,177       7,268,421       7,289,172       8,027,230      Utilities 305,422           296,138           179,813           288,025           256,351           290,050          Contractual Services 4,630,439       5,019,520       3,511,498       5,817,998       5,567,270       6,629,057      Supplies 508,346           498,865           296,548           550,912           488,497           523,961          Special Commodities 95,641             67,608             39,824             166,400           111,617           166,400          Other Expenditures 127,032           311,828           167,206           254,075           112,322           137,475          

Debt Service 2,088,088       2,778,799       2,097,279       2,489,093       2,417,409       2,453,623      Fixed Assets 2,259,925       1,194,405       4,780,048       8,855,730       5,767,361       4,665,600      Transfers Out 2,768,645       3,701,645       5,908,085       8,219,841       7,564,902       6,805,900                Total 18,823,951$   20,351,866$   21,616,478$   33,910,495$   29,574,901$   29,699,296$  

NOTE: Charts do not include Transfers.

FISCAL YEAR 2020VILLAGE OF GLEN CARBON, IL

OVERALL BUDGET SUMMARY

CURRENT ‐ FY 2019ACTUAL

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

Taxes17%

Intergovernmental Revenue46%

User Charges31%

Other6%

Revenues and Other Sources:

Personnel35% Contractual 

Services29%

Debt Service11%

Fixed Assets20%Supplies

3%

Other2%

Expenditures and Other Uses:

11/01/2019 Page 16

PROPOSED BUDGET

Fund # Fund Name

 Estimated Beginning Balance 

01/01/2020 

 (+) Revenues & Other Sources 

 (‐) Expenditures & Other Uses 

 Net Change  Projected 

Ending Balance 12/31/2020 

110 General Fund 5,329,068$         8,483,259$         (8,445,124)$          38,135$               5,367,203$        210 Cemetery Fund 91,645                 5,200                   (5,000)                    200                       91,845                

220 Tourism Fund 328,515               88,000                 (97,000)                 (9,000)                  319,515              

225 Community Events Fund 39,249                 35,325                 (42,250)                 (6,925)                  32,324                

235 Cottonwood SSA Fund ‐                            179,600               (154,500)               25,100                 25,100                

242 Tort & Liability Insurance Fund 302,720               261,500               (170,000)               91,500                 394,220              

250 Motor Fuel Tax Fund 620,519               490,400               (823,900)               (333,500)              287,019              

260 Center Grove Business Dist Fund 1,143,217            400,000               (400,000)               ‐                            1,143,217           

270 Capital Expenditures Fund 1,744,664            278,426               (1,644,000)            (1,365,574)          379,090              

275 Non‐Home Rule Sales Tax Fund 769,596               970,769               (915,000)               55,769                 825,365              

280 Housing Asst Program Fund 31,221                 2,250                   ‐                              2,250                   33,471                

290 Social Security / Medicare Fund 147,343               282,120               (344,525)               (62,405)                84,938                

291 IMRF Fund 159,394               270,400               (324,200)               (53,800)                105,594              

310 Parks Capital Expenditures Fund 390,531               161,300               (115,000)               46,300                 436,831              

380 RTE 157 Business District Fund 76,769                 23,800                 (98,000)                 (74,200)                2,569                  

420 GO Bond ‐ 2011A Refunding Fund 465,508               480,064               (490,475)               (10,411)                455,097              

421 GO Bond ‐ 2011B Ref 2002 Fund 184,329               121,500               (112,563)               8,937                   193,266              

475 Alt Revenue Bond ‐ Series 2018 1,144,231            517,000               (1,283,548)            (766,548)              377,683              

510 Water Fund 49,480                 4,043,600            (3,944,349)            99,251                 148,731              

515 Water Capital Fund 1,069,163            237,200               (818,600)               (581,400)              487,763              

520 Sewer Fund 1,984,006            4,541,500            (5,004,617)            (463,117)              1,520,889           

525 Sewer Capital Fund 3,093,941            224,000               (2,077,000)            (1,853,000)          1,240,941           

540 Refuse Collection Fund 51,187                 813,450               (810,195)               3,255                   54,442                

650 Health Insurance Fund 72,467                 1,189,200            (1,198,500)            (9,300)                  63,167                

710 Police Pension Fund 8,018,417            864,000               (380,750)               483,250               8,501,667           

720 DUI Fund 3,802                   3,050                   ‐                              3,050                   6,852                  

730 Federal Police Escrow Fund 6,152                   100                       ‐                              100                       6,252                  

740 Local Police Escrow Fund 7,895                   120                       ‐                              120                       8,015                  

780 Cemetery Trust Fund 2,865                   45                         (200)                       (155)                     2,710                  

27,327,894$       24,967,178$       (29,699,296)$       (4,732,118)$        22,595,776$      

CASH & INVESTMENTSPROJECTED CHANGES IN BALANCES

Village of Glen Carbon, ILFiscal Year 2020

11/01/2019 Page 17

PROPOSED BUDGET

ACCOUNT NAME BUDGET % of TotalSALES TAX 4,110,000$             16.5%PROPERTY TAXES 2,947,284               11.8%SEWER SERVICE 2,400,000               9.6%WATER SALES 1,800,000               7.2%INCOME TAX 1,350,000               5.4%GARBAGE SERVICE 812,350                   3.3%NON‐HOME RULE SALES TAX 560,000                   2.2%MOTOR FUEL TAX 483,200                   1.9%BUSINESS DISTRICT SALES TAX 422,000                   1.7%LOCAL USE SALES TAX 405,000                   1.6%Total of All Other Revenues 9,677,344               38.8%TOTAL 24,967,178$           100.0%

ACCOUNT NAME BUDGET % of TotalSALARIES 4,941,000$             16.6%WATER PURCHASES 1,726,000               5.8%SEWER UTILITY SYSTEM 1,490,000               5.0%HEALTH INSURANCE 1,363,800               4.6%PRINCIPAL PAYMENT 1,230,886               4.1%STREETS 1,130,000               3.8%SEWER TREATMENT / TRANSMISSION 900,000                   3.0%ENGINEERING SERVICES 883,500                   3.0%CENTER GROVE RD REBATE 850,000                   2.9%GARBAGE DISPOSAL 795,245                   2.7%Total of All Other Expenses 14,388,865             48.5%TOTAL 29,699,296$           100.0%

NOTE: Transfers and Capital Financing Revenue excluded from "Top 10" status.

PROJECTED TOP 10 REVENUES AND EXPENSESFiscal Year 2020

REVENUES

EXPENSES

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PROPOSED BUDGET

Revenue Assumptions & Trends The Village of Glen Carbon has a strong and diverse revenue portfolio, due to a solid balance of residential and commercial property. As with most local governments, the Village relies on tax revenues to support a significant portion of operational and capital expenditures for governmental activities. The operations for enterprise (or business-like) activities (such as the water fund and sewer fund) are primarily supported by user fees.

Governmental Activities The Village uses a conservative approach towards forecasting revenues. Some revenues such as property tax are easier to forecast, due to the role the Village has in establishing the property

tax levy. However, many revenues are affected by variables outside of the Village’s control and thus can be more difficult to forecast. These include intergovernmental revenues such as Income Tax and Telecommunications Tax. For these types of revenues, the Village depends on the per-capita forecasts of the Illinois Municipal League (IML). Some revenues – such as sales tax – are based on local consumer retail activity. Forecasts for sales tax are based on a combination of trend activity and other factors such as

anticipated retail permit activity and changes in sales-tax related debt.

Property Tax Levy The Village levies a property tax to support a wide array of services which include police protection, street maintenance, and general obligation bonds for infrastructure improvements. The levy-setting process coincides with the budget process, as both the tax levy ordinance and budget ordinance are adopted in December. The “Tax Year 2019” tax levy will be received by the village during Fiscal Year 2020.

As the following two charts display, the village’s levy and tax rate has been quite consistent during the past 10 years. The primary reason for the levy increase since 2009 has been pension

Property Taxes 19%

Intergovernmental

Revenue 22%

Sales Tax 54%

Permits, Licenses &

Fees 5%

General Fund Revenues

11/01/2019 Page 19

PROPOSED BUDGET

obligations. While the anticipated levy for 2019 is $321,101 higher than 10 years ago, the anticipated rate is lower now due to increasing property valuation within the village limits. The official tax rate will be known in the spring of 2020. Based on the anticipated levy and early valuation reports, the village estimates a slight rate increase.

$2,650,549

$2,971,650

$2,200,000

$2,300,000

$2,400,000

$2,500,000

$2,600,000

$2,700,000

$2,800,000

$2,900,000

$3,000,000

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019(est)

Village's Property Tax Levy

0.8411 0.7609

0.0000

0.2000

0.4000

0.6000

0.8000

1.0000

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019(est)

Village's Property Tax Rate

11/01/2019 Page 20

PROPOSED BUDGET

SalesTaxSales tax revenue is generated from retail activity within the Village, and used to support daily operations within the General Fund. The State of Illinois manages the sales tax program by collecting from businesses and distributing to municipalities on a monthly basis. The 6.85% rate charged within a majority of the Village includes a 1% component for the Village. Since the rate is unchanged, sales tax collections remain one of the best metrics for measuring the local economy.  Retail remains on a strong trend upwards in recent years. Receipts in 2020 are budgeted at a 2.5% increase compared to the estimated collections in 2019. Compared to 2011 the budgeted receipts for the Fiscal Year 2020 are approximately 79% higher. 

In addition to the 1% municipal portion accounted for within the General Fund, the Village receives two other forms of sales tax: 

A 1% Business District Tax is applied to transactions within two separate geographic areas within the Village. However, they do not support governmental operations and therefore are not included in the trend graph above. See the “Business Districts / Sales Tax Rebates” section of the Executive Summary for additional details.   

The voters of Glen Carbon authorized a 0.25% Non‐Home Rule Sales Tax in November of 2016. A bond was issued against the future revenues in May 2018 for use towards public infrastructure improvements in accordance with the voter referendum. Anticipated proceeds are not included in the above graph. 

$2,296,549 

$4,110,000 

 $‐

 $500,000

 $1,000,000

 $1,500,000

 $2,000,000

 $2,500,000

 $3,000,000

 $3,500,000

 $4,000,000

 $4,500,000

2011 2012 2013 2014 2015 2016 2017 2018 2019(est)

2020(budget)

1% Municipal Sales Tax

11/01/2019 Page 21

PROPOSED BUDGET

State Income Tax State Income Tax is an example a tax collected and distributed to municipalities in the State of Illinois on a “per capita” basis. For example if a municipality’s population represents 1% of the

state-wide population, they receive 1% of the amount of tax made available for distribution. There remains a certain amount of volatility and unknowns as to State Income Tax distributions to municipalities in Illinois. Despite these long-term concerns as to the availability of this revenue source, there are not any

known plans for changes from the State Legislature to occur during the next fiscal year. As a result, the Village has elected to budget for receipts as usual by using the projections provided by the Illinois Municipal League.

Motor Fuel Tax The Village receives “Motor Fuel Tax” (MFT) revenue on a monthly basis from the State of Illinois. The source of the funds is from the State’s “Local Government Distributive Fund”. The Village utilizes projections from the Illinois Municipal League for budget projections. MFT funds are collected by the Illinois Department of Revenue from across the state and then allocated to municipalities on a per-capita basis. The receipts are restricted to road improvements, and accounted for within its own fund (#250). Typical uses are for supplies such as salt for snow removal, patch mixes for pothole repair, and contracts to vendors for street overlay projects. Due in part to a state tax increase that went into effect in 2019 the village is anticipating a significant increase in collections during FY 2010.

$1,063,340

$1,350,000

$0.00

$500,000.00

$1,000,000.00

$1,500,000.00

2016 2017 2018 2019 (est) 2020(budget)

State Income Tax

$313,504

$483,200

$-

$100,000

$200,000

$300,000

$400,000

$500,000

2016 2017 2018 2019 (est) 2020(budget)

Motor Fuel Tax

11/01/2019 Page 22

PROPOSED BUDGET

State Use Tax As a form of sales tax, the local share of the State of Illinois Use Tax is also allocated from the State’s “Local Government Distributive Fund”. The tax applies to out of state retailers who make sales of tangible personal property to purchasers in Illinois and to individual Illinois purchasers. The tax has realized strong year-to-year growth recently, growing from $19.26 per capita in 2015 to a projected $32.75 per capita in 2020.

The growth can in part be attributed to a continuing growth in on-line sales and the increased cooperation by corporations within Illinois reporting the tax, particularly in response to the 2018 Supreme Court ruling of South Dakota v. Wayfair. According to projections from the Illinois Municipal League, the anticipated increase in State Use Tax revenue for the Village as a result of the court’s ruling will be approximately $30,000.

$281,800

$405,000

$-

$100,000

$200,000

$300,000

$400,000

$500,000

2016 2017 2018 2019 (est) 2020 (budget)

State Use Tax

11/01/2019 Page 23

PROPOSED BUDGET

Enterprise Activities Enterprise activities, also referred to as “Business-Type” or “Proprietary Funds”, are activities managed by the Village of Glen Carbon that function similar to a business in the private sector. Operations include water service, sewer (waste-water) service, and refuse (trash) collection. The village does not own nor operate either a water treatment plant or a wastewater treatment plant. However, the village does own and maintain water distribution and sewer / wastewater collection systems. The village has intergovernmental agreements with other entities to purchase water for distribution to residents and businesses within Glen Carbon, as well as transmit collected wastewater for treatment. These operations are supported by user fees as opposed to taxes. Due to the nature of operations and how they are supported, all enterprise activity is accounted for and managed separately from governmental activities.

User Fees The Village Board establishes user fees via ordinance. User fees for both services have realized incremental increases over time due minor rate increases annually (most recently in May 2017). Customer counts and gallons billed have remained consistent.

User fees for refuse service are also established by ordinance, based on contracted service with a private sector company. Additional operational costs are administrative in nature.

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

2016 2017 2018 2019 (est) 2020 (budget)

User Fees

Water Revenue Sewer Revenue

11/01/2019 Page 24

PROPOSED BUDGET

Fixed Assets 20% Personnel

35%

Contractual Services

29%

Debt Service 11%

Other Expenses

5%

Expenses as a % of Budget (non-transfers)

$1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 $8.0 $9.0

$10.0

FYE 2017 FYE 4/30/18 FYE12/31/18

2019 (est) 2020(budget)

Mill

ions

Major Expenditures Trend

Personnel Contractual Fixed Assets

Expense Assumptions & Trends The overall Village summary shows that total projected budget expenditures will be approximately $29.7 million. When analyzing the village’s expenditures it’s important to differentiate between operating expenses, capital expenses, and transfers. Operating expenses are every-day expenses for personnel, supplies, and contractual services. Capital is related to infrastructure and equipment replacement. The Village has consciously increased the capital budget to address public infrastructure and equipment needs, including a $6.7 million bond issuance in May 2018. Please see the “Capital Improvements Plan” section of the budget for detailed information about the Village’s 5-Year plan for capital programs and specific projects.

Beyond capital spending (fixed assets), personnel expenditures are the primary expense for the Village of Glen Carbon. They account for 35% of total expenditures (non-transfers). Variables such as negotiated pay raises and contribution rates for pensions are known in advance. One of the most volatile variables in forecasting personnel expenses can be health insurance. Please see further within this section for additional information regarding the Village’s personnel expenditures.

Contractual Services are provided to the Village for a number of items. These include intergovernmental agreements for water & wastewater service. Other examples include professional services such as engineering, auditing, legal consultation, and economic development agreements.

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PROPOSED BUDGET

Inter-fund transfers within the Village budget can be necessary for numerous reasons. These can include internal village policy or external accounting rules pertaining to the accounting of special revenues. The following table outlines budgeted transfers for the upcoming fiscal year:

ORIGINATING FUND TRANSFER TO TRANSFER AMOUNT

JUSTIFICATION

General Fund Housing Assistance Fund 1,800 A General Fund Police Pension Fund 470,000 B General Fund Health Insurance Fund 1,142,000 C Capital Expenditures Fund Cottonwood SSA Fund 75,000 F Cottonwood SSA Fund Capital Expenditures Fund 4,500 G Motor Fuel Tax Fund General Fund 150,000 D Water Fund GO Bond 2011B Fund 60,000 H Water Fund Water Capital Fund 84,000 E Sewer Fund Water Fund 1,000,000 F Sewer Fund GO Bond 2011B Fund 60,000 H Sewer Fund Sewer Capital Fund 63,000 E Sewer Capital Fund Sewer Fund 2,077,000 I Water Capital Fund Water Fund 818,600 I Alt Revenue GO Bond 2018 Fund Non-Home Rule Sales Tax Fund 800,000 J

A – In accordance with adopted Village Policy. B – Municipal contributions to the Police Pension Fund. C – General Fund contribution towards Employee Health Insurance. D - To reimburse MFT expenses as authorized by the IL Dept of Transportation. E – To reserve current revenues for future capital projects, per village ordinance. F – Interfund Loan. G – Interfund Loan Repayment H - For repayment of long-term debt from current revenues. I – To utilize cash reserves towards capital projects. J – To reimburse capital expenditures from bond proceeds.

Personnel As with most organizations, personnel expenses are the primary operating expense for the Village. Staffing levels and base salaries are based on approval by the Village Board, based in part by contract negotiation with three labor unions that represent nearly two-thirds of all Village employees. Contracts for all three expire on 4/30/20. These include:

• Local 9189 – United Steel Workers • Policemen’s Benevolent Protective Association • Illinois Fraternal Order of Police

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PROPOSED BUDGET

For FY 2020 the village has budgeted for 82.0 full time equivalents (FTE’s). While the overall number is essentially the same, the personnel budget represents a shift from several part‐time positions to full time positions. Proposed additions for the new fiscal year include the additions of an operations assistant and additional dispatcher for the police department, an additional laborer in the Parks Department, and the changing of an administrative coordinator position from part‐time to full time status. 

The following table depicts the full time equivalents (FTE’s) employed by the Village in recent years, along with proposed staffing levels in FY 2020. Part time and seasonal employees are included, each counted as 0.5 FTE regardless of estimated hours to work. 

Department FT PT FTE FT PT FTE FT PT FTE FT PT FTEAdministration 3.0 12.0 9.0 3.0 14.0 10.0 3.0 13.0 9.5 3.0 13.0 9.5Building & Zoning 5.0 1.0 5.5 5.0 1.0 5.5 5.0 1.0 5.5 6.0 0.0 6.0Finance 3.0 0.0 3.0 5.0 0.0 5.0 5.0 0.0 5.0 5.0 0.0 5.0Village Clerk 4.0 0.0 4.0 ‐ ‐ ‐ ‐ ‐ ‐ ‐

Police 31.0 5.0 33.5 33.0 4.0 35.0 34.0 4.0 36.0 36.0 0.0 36.0Public Works 18.0 9.0 22.5 19.0 9.0 23.5 21.0 9.0 25.5 22.0 7.0 25.5FTE Totals 64.0 27.0 77.5 65.0 28.0 79.0 68.0 27.0 81.5 72.0 20.0 82.0

2020 (Budgeted)

Full Time Equivalents (FTE's)

2017 2018 2019

Personnel expenditures are displayed throughout the budget due to the sources utilized to support personnel expenses. These include: 

General Fund – salary, overtime, workers compensation, and miscellaneous expenses.  IMRF Fund – expenses related to the retirement benefits of civilian employees.  Police Pension Fund – expenses related to the retirement benefits of sworn officers.  Social Security / Medicare Fund – expenses related to payroll taxes.  Water & Sewer Funds – personnel expense allocations based upon  the percentage of 

time selected employees are tasked with enterprise activities. 

CapitalSpendingThe “Capital Improvements Plan” (CIP) section of the budget details the Village’s approach towards capital planning. The five‐year plan outlined within provides detailed information of projects and programs budgeted during FY 2020 and beyond.   

11/01/2019 Page 27

PROPOSED BUDGET

As can be seen in the CIP the Village utilizes diverse resources for funding of the capital plan, including cash reserves and debt financing. A $6.7 million bond issuance was completed in May 2018, supported by the “Non-Home Rule Sales Tax” authorized by Glen Carbon voters in November of 2016. Proceeds are required for utilization towards public infrastructure improvements. The last usage of the proceeds is anticipated during FY 2020.

The following table summarizes the plan by major asset category. Please see the Capital Improvements Plan section for detail.

2020 2021 2022 2023 2024 5 Year TotalEquipment 520,000$ 673,825$ 353,100$ 150,000$ 55,000$ 1,751,925$ Infrastructure 2,816,000 3,120,000 1,532,200 1,120,000 1,120,000 9,708,200 Parks Capital 65,000 2,725,000 2,725,000 65,000 1,165,000 6,745,000 Water Infrastructure 818,600 1,261,500 5,645,500 275,000 275,000 8,275,600 Sewer Infrastructure 1,843,000 3,355,000 8,605,000 5,200,000 200,000 19,203,000 Totals 6,062,600$ 11,135,325$ 18,860,800$ 6,810,000$ 2,815,000$ 45,683,725$

Debt Management As a Non-Home Rule community, the Village is restricted by statutory debt limitations in relation to certain types of debts and the Village’s equalized assessed valuation. Per the most recent audit, the Village remains well below the legal debt margin.

Assessed Valuation 382,850,281$

Bonded Debt Limit 33,020,837 Less:

2,130,000 Debt Certificates - Note Payable -

Legal Debt Margin 30,890,837$

General Obligation bonds, except alternate revenue source bonds

LEGAL DEBT MARGIN

For instances where general obligation debt exists, a fund is typically established in order to separate the accounting for the debt (i.e. Fund # 421 – G.O. Bond – 2011B Refund Debt Fund). Currently the Village has six long-term debt obligations in repayment.

11/01/2019 Page 28

PROPOSED BUDGET

Fiscal YearAlt Revenue Bond (2018)

G.O. Bond (2011A)

Alt Revenue Bond

(2011B)IEPA Loan

(2002)IEPA Loan

(2015)IEPA Loan

(2016) Annual Totals2020 483,347 490,275 112,363 118,941 143,766 254,325 1,603,017 2021 480,697 478,463 114,538 118,941 143,766 254,325 1,590,730 2022 482,897 466,088 111,513 118,941 143,766 254,325 1,577,530 2023 484,797 334,950 - 112,816 143,766 254,325 1,330,654 2024 481,397 - - - 143,766 254,325 879,488

5 Year Totals 2,413,135$ 1,769,776$ 338,414$ 469,639$ 718,830$ 1,271,625$ 6,981,419$

Governmental Activities Enterprise Activities

Each issuance is unique in terms of the use of proceeds and how they are repaid.

• ALTERNATE REVENUE BONDS, SERIES 2018 o General Obligation Bonds issued in May 2018. o Source of repayment is the 0.25% Non-Home Rule Sales Tax authorized by voter

referendum in November 2016. o Primary project is the reconstruction of Old Troy Road. Additional projects are to

be determined, pending availability of excess bond funds. • GENERAL OBLIGATION BONDS, SERIES 2011A

o General Obligation Bonds originally issued in 2003 and later refinanced in 2011. Issued to refinance General Obligation Bonds Series 2003A and 2003B.

o Source of repayment is the annual property tax levy. • ALTERNATE REVENUE BONDS, SERIES 2011B

o IEPA Loan originally issued in 2004 and later refinanced in 2011. Issued to provide funds to refund General Obligation Bonds (water and sewer).

o Source of repayment is current revenue from the Water and Sewer Funds. • LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2002)

o IEPA Loan L17-1872 o Source of repayment is current revenues within the Water Fund.

• LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2015) o IEPA Loan L17-4580 o Funding for various water improvements, including a tower and booster station. o Source of repayment is current revenue from the Water Fund

• LOAN – ILLINOIS ENVIRONMENTAL PROTECTION AGENCY (2016) o IEPA Loan L17-2447 o Funding for an infrastructure bypass project to a sewer treatment plant. o Source of repayment is current revenue from the Sewer Fund

11/01/2019 Page 29

PROPOSED BUDGET

Business Districts / Sales Tax Rebates As a municipality with a large retail presence, the Village has utilized economic development tools allowable by state statutes for commercial development. These include the establishment of a Business District Tax (BDT) and the utilization of Sales Tax rebate agreements for development and / or redevelopment purposes. As such, the Village may enter into a redevelopment agreement via ordinance for the purpose of making improvements.

Currently the Village has two active Business Districts, one of which also includes a rebate of a portion of the village’s 1% Municipal Sales Tax:

• Center Grove Business District o Fund #260 o Established in 2011. o Includes an additional 1% BDT within a defined geographic area. o Both the 1% BDT and a portion of the 1% Municipal sales tax are rebated

towards the repayment of a bond for the construction of a wholesale retailer. • Route 157 Business District

o Fund #380 o Established in 2012. o Includes an additional 1% BDT within a defined geographic area.

11/01/2019 Page 30

PROPOSED BUDGET

CAPITAL IMPROVEMENTS PLAN

PROPOSED BUDGET

CAPPITAL 

Fisca

IMPR

al Year

ROVEM

rs 202

MENTS

20 ‐ 20

S PLA

024 

N 

11/01/2019 Page 31

PROPOSED BUDGET

IntroductionA Capital Improvements Plan (CIP) is a planning tool to assess the long‐term capital needs of the 

village. The CIP is drafted and adopted as part of the annual budget process. It is one of three 

financial tools used to plan, measure, conduct, and evaluate the fiscal affairs of the Village of 

Glen  Carbon.  The  others  are  the  annual  operating  budget  and  the  Comprehensive  Annual 

Financial Report (CAFR, or audit). 

The CIP is a five‐year planning instrument used to establish funding of high‐priority projects in a 

proactive,  timely,  and  cost‐effective  fashion.  The  Village  has  been  continuously  refining  the 

process of long‐term capital planning as part of an evolving strategic planning process. The plan 

is  annually  modified  based  upon  direction  provided  by  staff  via  village  committees,  the 

comprehensive  plan  (adopted  2015),  and  previously  adopted  capital  project  lists.  Ultimately, 

prioritization is based on direction from the Village Board of Trustees. 

The CIP is intended to ensure that policy makers are responsible to residents and businesses in 

Glen Carbon with respect to the expenditure of Village funds for capital projects. Adoption of a 

multi‐year  plan  is  a  signal  to  all  stakeholders  that  Village  leaders  are  taking  a  proactive 

approach  towards  maintaining  high  quality  infrastructure  and  the  continued  and  efficient 

provision of services expected.  

GeneralProjectCriteriaThe  classification of  items as  capital  is  generally  based on  cost  and asset  life.  In  general,  the 

Village defines a capital expenditure as an  item or project  that has a  total  cost of more  than 

$15,000 and exceeds a  two year useful  life. Major  construction projects  for  roads and  storm 

drainage typically meet the criteria for becoming a capital expenditure. The entire cost of the 

project  is  considered  when  evaluating  inclusion  in  the  plan.  Equipment  purchases  such  as 

vehicles are also a typical capital expenditure. 

CapitalFundingSourcesAll  projects  are  displayed within  this  section  of  the  budget  (regardless  of  funding  source)  in 

order  to  provide  the  reader  a  comprehensive  view  of  the  Village’s  capital  plans.  The  Village 

utilizes a diverse  source of  funds  to meet  the capital needs of  the Village. Depending on  the 

nature of the investment, it can range from current revenue sources to capital financing.  

In November 2016 the residents of Glen Carbon authorized the creation of a “Non‐Home Rule 

Sales  Tax”  rate  of  0.25%.  A  $6.7 million  General  Obligation  Bond  (Alt  Revenue)  Series  2018 

bond issuance was completed and shall be supported by the tax. As a sales tax, it will be paid by 

all shoppers on any qualified retail transaction within Glen Carbon. Per ordinance the proceeds 

are to be utilized towards public infrastructure projects. 

11/01/2019 Page 32

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The accounting for the projects and/or programs is based on the funding source. The following 

table outlines the funding sources: 

Funding Source 

Capital Expenditures Fund (270) 

Non‐Home Rule Sales Tax Fund (275) 

Parks Capital Expenditures Fund (310) 

Water Capital 

Fund (515) 

Sewer Capital 

Fund (525) 

Tort & Liability Insurance Fund (220) 

User Fees        X  X   

Property Tax  X           

Rental Income      X       

Telecommunication Tax  X    X       

Sales Tax    X         

General Fund Transfers  X           

Grants  X    X  X  X   

Financing (Bonds, loans, etc)  X  X  X  X  X   

Insurance Proceeds            X 

Interest Income  X  X  X  X  X  X 

CapitalDevelopmentProcessPrior  to  the  start  of  the  annual  budget  process,  the  Finance  Department  coordinates  the 

Village‐wide  process  of  revising  and  updating  the  capital  plan.  Staff  members  from  all 

departments participate in a review of projects in the existing plan and the identification of new 

projects for inclusion in the CIP. A draft of the updated plan is presented to the committees for 

discussion. An updated draft is included within the entire proposed budget. 

The first year of the CIP is the only year budgeted by the Village. The remaining four years are 

for planning purposes, and funding is not guaranteed to occur in the year planned. The Board of 

Trustees makes the final decision about whether and when to fund a project. 

Adoption of the CIP is a statement of policy regarding the Village’s approach to meeting future 

capital  acquisition  and  funding  needs.  Although  it  is  a  statement  of  serious  intent,  adoption 

11/01/2019 Page 33

PROPOSED BUDGET

does not constitute a commitment of finance or appropriate funds for approved projects. Some 

estimates contained in the plan (particularly in future years) may require further study, analysis, 

and  refinement.  In  addition,  circumstances,  priorities,  or  professional  advice may  change  the 

Village’s approach to some projects. The annual review and update of the plan should adjust for 

modifications during the current and future years. 

ImpactofCapitalSpendingontheOperatingBudgetThe  Village’s  operating  budget  can  be  directly  impacted  by  the  CIP  in  many  ways.  Existing 

buildings  and  equipment  eventually  need  rehabilitation,  reconstruction,  upgrades,  or 

replacement.  Where  some  capital  projects  may  result  in  increased  costs,  some  capital 

improvements  make  a  positive  contribution  to  the  fiscal  well‐being  of  the  Village  due  to 

reduced  maintenance.  In  addition,  in  some  cases  capital  investment  can  help  promote 

economic  development  growth  which  generates  additional  operating  revenues.  These  new 

revenue  sources  provide  the  funding  needed  to maintain,  improve  and  expand  the  Village’s 

infrastructure and services. The detailed project sheets include a description as to the effect on 

the Village’s operating budget. 

HowtoReadthisSectionThe following pages within this section of the budget detail the CIP for Fiscal Years 2020‐2024. These include the following: 

Program / Project Summary o Full summary of all projects currently planned for the next 5 fiscal years. 

o Supporting detail for the Equipment Replacement Program 

Summary of Funding Sources 

o The planned source of payment  in support of  the plan,  for each of  the 5  fiscal 

years. 

Detailed Project Sheets 

o Each  individual  project  for  the  current  fiscal  year  on  the  Project  Summary  is 

detailed. 

o The sheets list the expenditure accounts referenced within the budget, detail on 

the  funding  sources,  and  a  project narrative which  fully  describes  the purpose 

and  justification  for each project.  Impact on  the operating budget  is  described 

where applicable. 

Capital Fund Summary & Fund Detail – Governmental Activities 

o Fund #270 – Capital Expenditures Fund 

o Fund #275 – Non Home Rule Sales Tax Fund 

o Fund #310 – Parks Capital Expenditures Fund 

11/01/2019 Page 34

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Primary Fund # PROJECT 2020 2021 2022 2023 2024

Governmental Activities - Infrastructure & Equipment

- Equipment Replacement - Buildings 192,000$ 299,825$ 172,100$ 95,000$ -$ 758,925$

- Equipment Replacement - IT Eqiupment 88,000 109,000 44,000 - - 241,000

- Equipment Replacement - Other Equipment 15,000 153,000 15,000 15,000 15,000 213,000

- Equipment Replacement - Vehicles 225,000 112,000 122,000 40,000 40,000 539,000

# 220 Yanda Log Cabin Renov ations 60,000 - - - - 60,000

# 235 Cottonwood Village Fiv e Improv ements 140,000 - - - - 140,000

# 270 Annual Street Program 800,000 1,100,000 1,100,000 1,100,000 1,100,000 5,200,000

# 270 Storm Drainage Program 395,000 20,000 20,000 20,000 20,000 475,000

# 270 RT 159 & Glen Carbon Rd Intersection Imp. 50,000 - 412,200 - - 462,200

# 270 Autumn Glen Storm Drain Repair 370,000 - - - - 370,000

# 275 Old Troy Road Reconstruction 915,000 - - - - 915,000

# 380 RT 157 Business Dist Signals & Inf rastructure 86,000 2,000,000 - - - 2,086,000

Subtotal 3,336,000 3,793,825 1,885,300 1,270,000 1,175,000 11,460,125

Parks Capital Projects

# 310 Miner Park Upgrades 65,000 65,000 65,000 65,000 65,000 325,000

# 310 Schon Park Dev elopment - 2,660,000 2,660,000 - - 5,320,000

# 310 Sasek Park Phase I - - - - 1,100,000 1,100,000

Subtotal 65,000 2,725,000 2,725,000 65,000 1,165,000 6,745,000

CAPITAL IMPROVEMENTS PLAN

5 YEAR TOTAL

Program / Project Summary

11/01/2019 Page 35

PROPOSED BUDGET

Primary Fund # PROJECT 2020 2021 2022 2023 2024

CAPITAL IMPROVEMENTS PLAN

5 YEAR TOTAL

Program / Project Summary

Water Infrastructure

# 510 Water Main Maintenance / Replacement 358,600 431,500 275,500 275,000 275,000 1,615,600

# 510 Remote Meter Reading Sy stem 460,000 460,000 - - - 920,000

# 510 Long Term Water Resource - 370,000 5,370,000 - - 5,740,000

Subtotal 818,600 1,261,500 5,645,500 275,000 275,000 8,275,600

Sewer Infrastructure

# 520 Sewer Main Maintenance / Replacement 200,000 200,000 200,000 200,000 200,000 1,000,000

# 520 Remote Meter Reading Sy stem 460,000 460,000 - - - 920,000

# 520 Main Extension - East Guy St 957,000 95,000 584,000 - - 1,636,000

# 520 Sanitary Sewer Ef f luent Force Main Relocation 226,000 2,500,000 2,871,000 - - 5,597,000

# 520 Glen Carbon / City of Troy Sewer Alignment - 100,000 4,950,000 5,000,000 - 10,050,000

Subtotal 1,843,000 3,355,000 8,605,000 5,200,000 200,000 19,203,000

TOTALS 6,062,600$ 11,135,325$ 18,860,800$ 6,810,000$ 2,815,000$ 45,683,725$

11/01/2019 Page 36

PROPOSED BUDGET

SOURCES BY TYPE 2020 2021 2022 2023 2024Current Revenues 590,000$        608,825$          828,300$          295,000$        200,000$       Fund Balances 3,120,600       4,571,500         4,776,500         1,450,000       2,550,000      Capital Financing 1,232,000       5,890,000         13,191,000       5,000,000       ‐                     Bond Financing 915,000          ‐                        ‐                        ‐                      ‐                     Grants 65,000            65,000              65,000              65,000            65,000           Multiple Sources 140,000          ‐                        ‐                        ‐                      ‐                          Totals 6,062,600       11,135,325       18,860,800       6,810,000       2,815,000      

SOURCES BY FUND 2,020              2,021                2,022                2,023              2,024             Fund # 220 ‐ Tourism Fund 60,000            ‐                        ‐                        ‐                      ‐                     Fund # 235 ‐ Cottonwood SSA Fund 140,000          ‐                        ‐                        ‐                      ‐                     Fund # 250 ‐ Motor Fuel Tax Fund 445,000          658,825            338,100            135,000          40,000           Fund # 270 ‐ Capital Expenditures Fund 1,615,000       1,120,000         1,532,200         1,120,000       1,120,000      Fund # 275 ‐ Non‐Home Rule Sales Tax Fund 930,000          15,000              15,000              15,000            15,000           Fund # 310 ‐ Parks Capital Expenditures Fund 65,000            2,725,000         2,725,000         65,000            1,165,000      Fund # 380 ‐ Route 157 Business District Fund 86,000            2,000,000         ‐                        ‐                      ‐                     Fund # 510 ‐ Water Fund 818,600          1,261,500         5,645,500         275,000          275,000         Fund # 520 ‐ Sewer Fund 1,843,000       3,355,000         8,605,000         5,200,000       200,000         Fund # 525 ‐ Sewer Capital Fund 60,000            ‐                        ‐                        ‐                      ‐                          Totals 6,062,600$    11,135,325$    18,860,800$    6,810,000$    2,815,000$   

Projected Funding SourcesCAPITAL IMPROVEMENTS PLAN

11/01/2019 Page 37

PROPOSED BUDGET

PROJEC________

Departm

Project DThis progand/or reto suppo BackgrouVehicles system wetc.  The $15,000.during th

The deta

JustificatVehicle  rthrough village st Funding A majoriRevenuebalance Enterpris 

Building

IT Equip

Other Eq

Vehicles

Totals

VILCA

CT:  Equip____________

ment: All Dep

Description gram is to preplacement ort the daily o

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quipme       

s       

$    

LLAGE OFPITAL IM

pment Re___________

pts  Pro

rovide for thof vehicles aoperations o

ng Conditionized  based nts  for mileapitalization ment is presrocess as nee

ear replacem

& Financial It  will  help high‐mileageain or impro

will be acconclude  a  poGeneral  Funnues are uti

2020

192,000   

88,000     

15,000     

225,000   

520,000   

 GLEN CAPROVEM

eplaceme____________

oject# 160 

e timely invand equipmof the village

n on  an  inteage, maintepolicy  for  esented for ceded. 

ment plan is 

mpact reduce  maie vehicles. Inove levels of 

ounted for wortion  of  Tend  transferrelized for equ

2021

299,825$     

109,000       

153,000       

112,000       

673,825$     

ARBON, ILENT PRO

ent Progra___________

Asset Categ

estment ent in order e.  

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attached. 

ntenance  convesting in nservice to re

within the “Celecommuniced  to  suppuipment in t

1 20

5 172,1$     

0 44,0         

0 15,0         

0 122,0       

5 353,1$     

FISCAL YEA

L OJECT FOR

am ___________

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r 

g s, if n 

osts  that  otew and/or cesidents and

Capital Expecations  Tax ort  capita  sthe water / s

022

100 95$       

000             

000 15         

000 40         

100 150$     

AR

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____________

ngs / Equipm

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spending  pesewer opera

2023

5,000 $     

‐                

5,000        

0,000        

0,000 $     

___________

ment / Vehicl

ould  be  incuchnology eneholders. 

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2024 5 

‐              $ 

‐                 

15,000      

40,000      

55,000   $ 

_____ 

les 

urred ables 

#270). fund olicy. 

YEAR TOTA

758,925       

241,000       

213,000       

539,000       

1,751,925    

L

0

0

0

11/01/2019 Page 38

PROPOSED BUDGET

Fund # 2020 2021 2022 2023 2024

BUILDINGS

PW Bldg Maint Village Facility LED Upgrades # 270 97,000           87,825           116,100         ‐                      ‐                  

PW Bldg Maint Village Hall Upgrades # 270 70,000           ‐                      ‐                      ‐                      ‐                  

PW Bldg Maint Village Hall HVAC Replacement # 270 25,000           ‐                      ‐                      ‐                      ‐                  

PW Bldg Maint Village Hall Window Replacements # 270 ‐                      ‐                      56,000           ‐                      ‐                  

PW Bldg Maint Village Hall Generator # 270 ‐                      ‐                      ‐                      95,000           ‐                  

PW Bldg Maint Bldg Maintenance Building @ PW # 270 ‐                      22,000           ‐                      ‐                      ‐                  

Police Dispatch Station #3 # 270 ‐                      190,000         ‐                      ‐                      ‐                  

      Buildings Subtotal 192,000        299,825        172,100        95,000          ‐                 

IT EQUIPMENT

Police MDT Latittude PC / Docking Stations # 270 ‐                      65,000           ‐                      ‐                      ‐                  

Police LPR Project #1 # 270 44,000           ‐                      ‐                      ‐                      ‐                  

Police LPR Project #2 # 270 44,000           ‐                      ‐                      ‐                      ‐                  

Police LPR Project #3 # 270 ‐                      44,000           ‐                      ‐                      ‐                  

Police LPR Project #4 # 270 ‐                      ‐                      44,000           ‐                      ‐                  

     IT Equipment Subtotal 88,000          109,000        44,000          ‐                     ‐                 

OTHER EQUIPMENT

Street Dept Tractor # 270 ‐                      53,000           ‐                      ‐                      ‐                  

Street Dept Backhoe # 270 ‐                      85,000           ‐                      ‐                      ‐                  

Parks Mower # 310 15,000           15,000           15,000           15,000           15,000       

Other Equipment Subtotal 15,000          153,000        15,000          15,000          15,000      

VEHICLES

Parks 2005 Dodge Ram Truck ‐ Unit 44 # 270 ‐                      32,000           ‐                      ‐                      ‐                  

Police Patrol Vehicles (2) ‐ Units TBD # 270 ‐                      80,000           40,000           40,000           40,000       

Police 2019 Chevy Tahoe K9 Vehicle # 730 60,000           ‐                      ‐                      ‐                      ‐                  

Police 2020 Ford Explorer Interceptor # 270 40,000           ‐                      ‐                      ‐                      ‐                  

Street Dept 1997 Chevrolet Dump Truck ‐ Unit 28 # 270 125,000         ‐                      ‐                      ‐                      ‐                  

Street Dept 2003 Ford Bucket Truck F350 ‐ Unit 30 # 270 ‐                      ‐                      82,000           ‐                      ‐                  

Vehicles Subtotal 225,000        112,000        122,000        40,000          40,000      

Total Expenditures 520,000$      673,825$      353,100$      150,000$      55,000$     

EQUIPMENT REPLACEMENT SCHEDULE

VILLAGE OF GLEN CARBON, IL

FISCAL YEAR

11/01/2019 Page 39

PROPOSED BUDGET

PROJEC________

Departm

 Project DThe log c BackgrouThe  cabbeginninbase of tstructurarepairs  ainterior o JustificatDue  to maintainthe historepairs to Funding Cash reseNatural R  

Enginee

Construc

Totals

VILCA

CT:  Yand____________

ment: Parks 

Description cabin is in ne

und / Existinin  was  renog  to  show she cabin areal  integrity are  neededof the cabin.

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ning the buildory of Glen Co the cabin. 

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$      

LLAGE OFPITAL IM

a Log Cab___________

eed of some 

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& Financial Ial  and  histoding in sounCarbon.  The

“Tourism Fuor historic m

2020

‐                     

60,000       

60,000     

 GLEN CAPROVEM

bin Renov____________

Project

log and roof

n ost  30  yeaand  tear.    Ting, which isn.    Additionnt  water  da

mpact  orical  signifid condition e Museum C

und” and/or useum capit

2021

‐$                        

‐                          

‐$                        

ARBON, ILENT PRO

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t#  150   

f repairs.   

rs  ago  andThe  logs at  ts impacting tnally,  the  roamage  to  t

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2022

$                   

$                    

FISCAL YEA

L OJECT FOR

___________

Asset Ca

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20

‐        $           

‐                      

‐        $           

AR

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____________

ategory: Imp

Log  Cabin  tations to expfor State Gr

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023

‐                $   

‐                      

‐                $   

___________

provements 

to  Glen  Caperience somrants to fun

partment of 

2024 5 Y

‐                  $  

‐                       

‐                  $  

_____ 

rbon, me of d the 

YEAR TOTAL

‐                           

60,000            

60,000            

‐

11/01/2019 Page 40

PROPOSED BUDGET

PROJEC________

Departm

Project DThe  projVillage  Fsubdivisi  BackgrouCottonwHomeowVillage  tstreets ain relativ  JustificatThe primmaintenaof the rig

Funding The  VillaExpenditA Speciatime via a 

Engineer

StreetsTotals

VILCA

CT:  Cotto____________

ment: Public W

Description ject  involveive  streets on. 

und / Existinood Village 

wners  Assocto  take  ovend utilities. vely good con

tion, Goals &mary goal is tance. The sught of way. 

Source(s) age  would tures Fund.  l Service Area special pro

ing $

   $

LLAGE OFAPITAL IM

onwood V___________

Works   

es  oil  and  cto  allow  an

ng ConditionFive  is a prciation  (HOer  maintenWater and sndition. 

& Financial Ito get the suubdivision w

pay  for  theFunding is aea (SSA) wasoperty tax ex

2020

10,000$         

130,000      140,000$      

F GLEN CAMPROVEM

Village Fiv____________

Project

chipping  Co  improveme

n ivate subdivOA)  approaance  of  thsewer infrast

mpact ubdivision inwill be requir

e  project  ualso being ps establishedxtension on 

20

                             $                          

ARBON, IMENT PRO

ve Improv___________

t# 905   

ottonwood ent  to  the 

vision. The ched  the he  private tructure is 

nto acceptabred to pay fo

pfront  withrovided by ad in 2019 asall property

021 20

‐                        

‐                        ‐       $              

FISCAL YEAR

L OJECT FOR

vements ___________

Asset Ca

ble shape pror these imp

h  an  inter‐fa Communits a mechanisy within the d

022 20

‐                        

‐                        ‐      $               

RM 

____________

ategory: Infr

ior to the Viprovements 

fund  loan  fty Developmsm to re‐paydefined proj

023 202

‐                        

‐                        ‐     $                

___________

rastructure 

illage takingprior to tra

from  the  Cament Block Gy the villageject area.   

24 5 YEAR T

‐    10                

‐    130             ‐    140$          

_____ 

g over ansfer 

apital Grant. e over 

TOTAL

0,000

0,0000,000

11/01/2019 Page 41

PROPOSED BUDGET

PROJEC________

Departm

Project DThis  propopulatewill  detefor  crackand drain  BackgrouThe Villagstandard  JustificatIn 2019 tthe Villagthat desi  Funding Funding Fund. Ot 

Expense

Engineeri

ConstrucTotals

VILCA

CT:  Annu____________

ment: Public W

Description ogram  will e  pavement ermine  the  sk  sealing,  mnage constru

und / Existinge of Glen Cd to substand

tion, Goals &the Village cge annually.gns and reco

Source(s) shall  be  revher sources 

ing $           

tion               $           

LLAGE OFPITAL IM

ual Street___________

Works   

annually  ucondition  sscope  of  roamill  and  oveuction each y

ng ConditionCarbon has ndard conditio

& Financial Icompleted a.    This Capitonstructs th

viewed  annuinclude the 

2020

50,000         $

750,000       800,000      $

 GLEN CAPROVEM

 Program____________

Project

pdate  data oftware, whadway  projeerlay,  patchyear. 

n umerous roons. 

mpact a Pavement tal  Improveme worst stre

ually,  with  tusage of Mo

2021

100,000$      

1,000,000   1,100,000$ 

ARBON, ILENT PRO

m ___________

t# 800   

to hich ects ing, 

ads in the ro

Managemement Projeceets in the Vi

the  primaryotor Fuel Tax

20

100,0$               

1,000,0             1,100,0$          

FISCAL YE

L OJECT FOR

___________

Asset Ca

oadway inve

ent program ct will be a  fillage annua

y  source  beix (MFT) fund

022

000 1$             

000 1,0           000 1,1$        

EAR

RM 

____________

ategories: In

entory rangin

 that ranks fiscally  conslly. 

ng  the  Capids when pos

2023

00,000 $     

000,000          00,000 $      

___________

frastructure

ng from 

all  the streestrained pro

ital  Expendissible.  

2024

100,000            

1,000,000       1,100,000       

_____ 

e 

ets  in ogram 

tures 

4 5 YEAR TO

0 450,0$          

0 4,750,0         0 5,200,0$      

OTAL

000

000000

11/01/2019 Page 42

PROPOSED BUDGET

PROJEC________

Departm

Project DThere areoutlet erdeteriora  BackgrouThe  Villainfrastru

  JustificatThe  intenand in pa  Funding This proj

include a

General 

Enginee

ConstruTotals

VILCA

CT:  Storm____________

ment: Public W

Description e numerous osion protecation of the 

und / Existinage  is  expercture. 

tion, Goals &nt of  the prarticular whe

Source(s) ect will be a

a portion of T

Fund which 

ring $     

ction         $     

LLAGE OFPITAL IM

m Drainag___________

Works   

locations thction and/orpipe.  

ng Conditionriencing  som

& Financial Irogram  is  toere property

ccounted fo

Telecommun

are transfer

2020

15,000     $

380,000   395,000  $

 GLEN CAPROVEM

ge Progra____________

Project

hroughout thr extensive s

n me  aging  sto

mpact o address ary damage oc

or within the

nications Ta

rred to suppo

2021

‐$                   

20,000      20,000$    

FI

ARBON, ILENT PRO

am ___________

t# 500   

he Village thstorm drain f

orm  drain 

eas where  rccurs and pu

 Capital Exp

x revenue, a

ort capital sp

2022

‐$                   

20,000       20,000$    

SCAL YEAR

L OJECT FOR

___________

Asset Ca

at from timefacility repai

re‐occurringblic safety c

enditures Fu

and surplus F

pending per

2023

‐$                   

20,000       20,000$    

RM 

____________

ategory: Infr

e to time reqir due to age

g storm watecould be an i

und. Revenu

Fund Balanc

r Village poli

2024

‐$                   

20,000       20,000$    

___________

rastructure 

quire additioe and 

er  issues hassue. 

ue sources 

ce from the 

cy. 

4 5 YEAR T

15,$             

460,             475,$          

_____ 

onal 

appen 

TOTAL

,000

,000,000

11/01/2019 Page 43

PROPOSED BUDGET

PROJEC________

Departm

Project DIntersectthe east  

BackgrouGlen  CathoroughEdwardsvAs these backups as people 

JustificatTo  improintersectpotentiawill pay fthe addit Funding Funding Engineer 

EngineeConstruTotals 

VILCA

CT:  RT 15____________

ment: Public W

Description tion  improveto establish 

und / Existinarbon  Roahfares  for  tville  from  troads bringtend to occe rush home

tion, Goals &ove  traffic  ftion efficiencl constructiofor 80% of ttional 20% o

Source(s) for  the conring costs are

ring $   ction       

$   

LLAGE OFPITAL IM

59 & Glen___________

Works   

ements to  inan eastboun

ng Conditionad  and  Rraffic  enterhe  interstatg in large amur especiallye, shopping, 

& Financial Iflow  and  recy and reduon  in 2022. the construcof the constr

struction phe supported

202050,000  $ 

‐                     50,000  $ 

 GLEN CAPROVEM

n Carbon ____________

Project

nclude widend and north

n RT  159  aing  Glen  Cate  and  nearounts of tray in the PM activities, et

mpact duce  delay ce accidents This projecction costs. uction costs

hase of  the  by the Capi

2021‐                   $‐                     ‐                   $

FI

ARBON, ILENT PRO

Road Inte___________

t#  825   

ning Glen Chbound righ

re  major arbon  and rby  towns.  affic, major peak hour tc. 

times  at  ths. FY 2020 wct has been  The Villages. 

project  throtal Improvem

2022‐$                   

412,200  412,200$ 

SCAL YEAR

L OJECT FOR

ersection___________

Asset Ca

arbon Roadht turn lane. 

he  intersectiwould be deapproved  f

e will apply 

ough  IDOT Cment Fund. 

2023‐$                   ‐                      ‐$                   

RM 

n Improve____________

ategories: In

 to the sout

ion, which wedicated to for  IDOT CMto Madison 

CMAQ and M  

2024‐$                   ‐                      ‐$                   

ements ___________

frastructure

th and RT 1

will  increaseengineering

MAQ  fundingCounty to c

Madison Co

4 5 YEAR T50$             

412             462$          

_____ 

e 

59 to 

e  the g with g  that cover 

ounty.  

TOTAL,000,200,200

11/01/2019 Page 44

PROPOSED BUDGET

PROJEC________

Departm

Project DRepair antraversesborder wsouthern  BackgrouThe  detedrain  linand publ

  JustificatA contracthe work

 Funding Cash reserevenue Balance fpolicy. 

EngineeConstruTotals

VILCA

CT:  Autu____________

ment: Public W

Description nd/or replacs through Auwith Public Wn Boundary. 

und / Existinerioration  oe  led  to  sigic safety haz

tion, Goals &ct for repairk carried ove

Source(s) erves withinsources thatfrom the Ge

ering $    ction       

$    

LLAGE OFPITAL IM

mn Glen ___________

Works   

ce an 84‐inchutumn Glen Works to an e

ng Conditionf  a  large  cognificant  erozard.  

& Financial Irs is expecteer into FY 202

 the Capital t include a pneral Fund w

202090,000    

280,000    

370,000  

 GLEN CAPROVEM

Storm Dr____________

Project

h storm draiSubdivision existing strea

n orrugated mosion  creatin

mpact d to be appr20. 

Expenditureportion of Tewhich are tra

202$                                      

$                  

ARBON, ILENT PRO

rain Repa___________

t# 501   

n that from its am at its 

metal  storm ng  a  health 

roved by the

es Fund. Reselecommunicansferred to

21‐  $            ‐                 

‐  $            

FISCAL Y

L OJECT FOR

airs ___________

Asset Ca

e Village Boa

serves are accations Tax o support ca

2022‐        $      ‐                 

‐        $      

YEAR

RM 

____________

ategory: Infr

ard in late 2

ccumulated revenue, anpital spendi

2023‐              $‐                

‐              $

___________

rastructure 

019, with 70

over time frd surplus Fung per Villag

2024‐$                  ‐                  

‐$                  

_____ 

0% of 

rom 

und ge 

5 YEAR TOT90,0$        

280,0        

370,0$      

TAL000000

11/01/2019 Page 45

PROPOSED BUDGET

PROJEC________

Departm

Project DThis  projRoad  frintersectjust  soureconstrushoulderStation in BackgrouThe currethis roada portion JustificatThe  projCollinsvilhas beenreconstru

Funding This projby  votercompletewith twoproject w

Engineeri

ConstrucTotals

VILCA

CT:  Old T____________

ment: Public W

Description ject  will  enrom  Mont tion of Glen th  of  Fatheuction  will rs.    3  lanes ntersection a

und / Existinent conditiodway in 1997n within the 

tion, Goals &ject  includele Townshipn  identified uction. 

Source(s) ect will be ar  referendumed  in May oo other jurisdwithin their j

ing $ 

tion     $ 

LLAGE OFPITAL IM

Troy Road___________

Works   

ntail  reconstStation  s

Crossing to er  McGivnebe  2  12  fooare  anticip

and from Gl

ng Conditionon is  in disre7 through a jproposed pr

& Financial Ies  three  locp). This projeas a priority

accounted fom  in  Novemof 2018.    Thdictions in ourisdictions.

2020

165,000      $

750,000       915,000      $

 GLEN CAPROVEM

d Reconst____________

Project

truction  of south  throthe Village 

ey  High  Schot  lanes  wipated  thru  ten Crossing 

n epair and rejurisdictionaroject limits.

mpact cal  jurisdictect will be coy by the Vill

or by the nember  2016. e Village haorder to prov. 

20

$                            

                              $                            

ARBON, ILENT PRO

truction ___________

t# 817   

Old  Troy ough  the boundary hool.  The th  6  foot the  Mont South.  

quires a total transfer.  T.  

tions  (Villagompleted ovage. Long te

ewly createdA  bond  iss

as also entervide additio

21 202

‐     $                 

‐                         ‐     $                 

FISCAL YEAR

L OJECT FOR

___________

Asset Ca

tal reconstruTwo other g

ge  of  Glen ver three fiserm mainten

d “Non‐Homsuance  suppred  into  inteonal funding 

22 2023

‐   ‐$                   

‐   ‐                      ‐   ‐$                   

RM 

____________

ategory: Infr

uction. The Vgovernment 

Carbon,  Cical years (20nance costs 

e Rule Salesported  by  tergovernmetowards the

3 2024

‐ ‐$                   

‐ ‐                      ‐ ‐$                   

___________

rastructure 

Village tookentities mai

ty  of  Troy,018 ‐ 2020). savings exis

s Tax” authohe  new  taxental  agreeme portions o

4 5 YEAR TO

165,0$          

750,0             915,0$          

_____ 

 over intain 

  and   This st via 

orized x  was ments of the 

OTAL

000

000000

11/01/2019 Page 46

PROPOSED BUDGET

PROJEC________

Departm

Project DUtility,  simprovem 

BackgrouThe  VillaTax  Distpurposesredevelothat noteany traff 

JustificatTo  improdevelopmcontract.including 

Funding Funding the Busin 

Engineer

ConstrucTotals

VILCA

CT:  RT 15____________

ment: Public W

Description street  infrasments. 

und / Existinage  establisrict  in  2012s  of  carryinopment of thed a lack of ic signals. 

tion, Goals &ove traffic coment  in  the.  Constructig authorizati

Source(s) for the consness District 

ring $      

ction          $      

LLAGE OFPITAL IM

57 Busine___________

Works   

structure  a

ng Conditionhed  the  Ro2  via  Ordinng  out  thehe area, in pcurbs, sidew

& Financial Iontrol, accee  future.  Duon  could  poon from the

struction phsales tax of 

2020

86,000    $ 

‐                       86,000    $ 

 GLEN CAPROVEM

ess Distric____________

Project

nd  traffic  c

n oute  157  Buance  2012‐developme

part due to awalks, and a 

mpact ss to a residuring  FY  20otentially  be State of Illin

hase of the pthe district 

2021

‐                       

2,000,0002,000,000

FIS

ARBON, ILENT PRO

ct Signals ___________

t# 816   

control 

usiness ‐45  for ent  or a study lack of 

dential subd19  the  Villaegin  in  202nois Departm

project  is TBaccounted f

2022

‐$                   

‐                      ‐$                   

SCAL YEAR

L OJECT FOR

& Infrast___________

Asset Ca

division, andage  entered20  dependinment of Tran

BD.   Engineefor within Fu

2023

‐$                   

‐                      ‐$                   

RM 

tructure ____________

ategories: In

d allow poted  into  a  deng  on  a  numnsportation.

ering costs aund # 380.   

2024

‐$                   

‐                      ‐$                   

___________

frastructure

ntial commesign  enginember  of  fac. 

are supporte

5 YEAR TO

86,0$             

2,000,0         2,086,0$      

_____ 

e 

ercial eering ctors, 

ed by 

OTAL

000

000000  

11/01/2019 Page 47

PROPOSED BUDGET

PROJEC________

Departm

 Project DMiner Pato be  repand crack  BackgrouThe woodeteriora  JustificatThe woosafe play  Funding Grant fun

Enginee

Construc

Totals

VILCA

CT:  Mine____________

ment: Parks 

Description ark’s woodeplaced due k.   

und / Existinoden playgroating.   

tion, Goals &od playgrouny for the park

Source(s) nds through

ring $      

ction          

$      

LLAGE OFPITAL IM

er Park Up___________

n playgrounto  the wood

ng Conditionound  is  over

& Financial Ind is nearingk visitors. 

Madison Co

2020

5,000         $

60,000       

65,000      $

 GLEN CAPROVEM

pgrades ____________

Project

nd and tot tud  starting  to

n r  16  years o

mpact  g its end of 

ounty. 

2021

5,000$            

60,000           

65,000$         

ARBON, ILENT PRO

___________

t# 425   

urf needs o  splinter 

old  and  is 

usable life a

1 20

5,0$              

60,0              

65,0$           

FISCAL YEA

L OJECT FOR

___________

Asset Ca

and needs to

022

000 $            

000 6              

000 6$           

AR

RM 

____________

ategory: Imp

o be replace

2023

5,000   $    

60,000        

65,000 $    

___________

provements 

ed to provid

2024 5

5,000     $  

60,000       

65,000  $  

_____ 

de for 

5 YEAR TOTAL

25,000           

300,000        

325,000        

L

11/01/2019 Page 48

PROPOSED BUDGET

PROJEC________

Departm

 Project DTo  proceSchon Pa BackgrouThe DamFiscal  Ye2A was c JustificatThis projpark, as o Funding The  addImprovemwhich soopportun  

Enginee

Constru

Totals 

VILCA

CT:  Scho____________

ment: Parks 

Description eed  with  foark Phase II a

und / Existinm Reconstrucear  2017‐201ompleted in

tion, Goals &ect will  lookoriginally en

Source(s) ditional  resoment  Fund”olicits donatinities will be

ering $   

uction       

$   

LLAGE OFPITAL IM

n Park De___________

ormal  desigas depicted i

ng Conditionction projec18,  and  then 2019.  

& Financial Ik to formalizvisioned.  

ources  nece”  has  been ions from the pursued th

2020

‐                       

‐                       

‐                       

 GLEN CAPROVEM

evelopme____________

Project

gn  and  conin the Village

n t was compe  developme

mpact  ze the active

essary  for established he communirough other

20

235,0$        

2,425,0      

2,660,0$   

ARBON, ILENT PRO

ent ___________

t# 408   

nstruction  oe Park Plan. 

pleted duringent  of  Phase

e part of the

future  phathrough  thty to be user governmen

021

000 23$        

000 2,42       

000 2,66$    

FISCAL 

L OJECT FOR

___________

Asset Ca

of 

g e 

e 

ases  are  ste  Edwardsved towards tnt entities. 

2022

35,000 $  

25,000      

60,000 $  

YEAR

RM 

____________

ategory: Lan

till  TBD.  Thville  Commuthe project. 

2023

‐                        

‐                        

‐                        

___________

d Improvem

he  “Schon nity  FoundaAdditional 

3 202

$                   

$                   

_____ 

ments 

Park ation, grant 

24 5 YEAR 

‐  47$          

‐  4,85         

‐  5,32$      

TOTAL

0,000

0,000

0,000

11/01/2019 Page 49

PROPOSED BUDGET

PROJEC________

Departm

Project DThe  projlocations 

BackgrouThe distrto multip 

JustificatReductiobreaks. Tmaintena 

EngineerYear 

2019 

2020 

2021 

 Funding This projWater Ca 

Design En

Construc

Construc

Totals

VILCA

CT:  Wate____________

ment: Public W

Description ect will  reps. 

und / Existinribution linesple breaks. 

tion, Goals &on of mainteThe replacemance expens

ring  ConstYear 

2020 

2021 

2022 

Source(s) ect will be fuapital Fund a

ngineering

ction Enginee

ction

LLAGE OFPITAL IM

er Main M___________

Works   

lace  existing

ng Conditions are older a

& Financial Ienance costsments will hses, and imp

truction  Si

Ce

Su

Ro

unded by cuas available. 

202

39$    

ering 29       

290    

358$ 

 GLEN CAPROVEM

Maintenan____________

Project

g,  undersize

n and inferior,

mpact s related to help water prove reliabil

ites 

edar Lane, S

unset, Austin

osin, School

rrent revenu

20 202

,000 22,$    

,000 39,       

,600 370,    

,600 431,$ 

ARBON, ILENT PRO

nce / Rep___________

t# 720   

ed,  deteriora

 which have

increasing mpressure, redity. 

School, Wern

n, Summit 

, Summit, Bi

ues from the

21 20

,500 $           

,000 2              

,000 25           

,500 27$        

FISCA

L OJECT FOR

placemen___________

Asset Ca

ating water 

e led 

main duce 

ner, and Sun

irger 

e Water Fun

022 2

‐                $     

25,500         

50,000 27     

75,500 27$  

AL YEAR

RM 

nt ____________

ategory: Infr

distribution

nset 

nd and reserv

2023 2

‐                $     

‐                        

75,000 27     

75,000 27$  

___________

rastructure 

n  lines  in  sp

ves from the

2024 5 YE

‐                $     

‐                        

75,000         

75,000 $     

_____ 

ecific 

e 

AR TOTAL

61,500        

93,500        

1,460,600 

1,615,600 

11/01/2019 Page 50

PROPOSED BUDGET

PROJEC________

Departm

 Project DReplacemmeter re  BackgrouVillage stvia handremote rtime” acc  JustificatInvestmeto abnor  Funding Funding  

Enginee

Constru

Totals 

VILCA

CT:  Remo____________

ment: Public W

Description ment  of  all ading.  

und / Existintaff is curren‐held devicereading fromcess to mete

tion, Goals &ent in the symal water u

Source(s) source is cas

ering $  

uction      

$  

LLAGE OFPITAL IM

ote Mete___________

Works   

water  met

ng Conditionntly dedicatees. Current tm a central loer activity. 

& Financial Iystem will allsage. Additi

sh reserves. 

202

20,00              

900,00           

920,00           

 GLEN CAPROVEM

er Reading____________

Project

ters  to  ena

n ed to readintechnology wocation, and

mpact low for bettonally, it ma

Cost shall b

20

00 20            

00 900         

00 920$      

ARBON, ILENT PRO

g System ___________

t# 707   

ble  remote

g all meterswould allowd allow “real

er customeray also allow

e split 50/50

2021

0,000

0,000

0,000 $     

FISCAL Y

L OJECT FOR

___________

Asset Ca

e 

s w  

r service by w flexibility w

0 between t

2022

‐

‐

‐               $  

YEAR

RM 

____________

ategory: Infr

giving staff with village s

he Water an

2023

‐

‐

‐                  $

___________

rastructure 

immediate astaffing. 

nd Sewer Fu

2024

‐

‐

‐$                   

_____ 

alerts 

nds.  

5 YEAR TO

40,0$             

1,800,0         

1,840,0$      

OTAL

000

000

000

11/01/2019 Page 51

PROPOSED BUDGET

PROJEC________

Departm

Project DThe projein  specifcrossings 

BackgrouThe collemultiple the aeriaunwante 

JustificatReductiorisk of ae  Funding This projCapital F 

Construc

Totals

VILCA

CT:  Sewe____________

ment: Public W

Description ect will replafic  locationss. 

und / Existinection lines asanitary sewal crossings aed discharge 

tion, Goals &on of mainteerial crossing

Source(s) ect will be fuunds. 

2

ction $         

$         

LLAGE OFPITAL IM

er Main M___________

Works   

ace existing/s  and  reinfo

ng Conditionare older andwer overfloware vulnerabinto local cr

& Financial Inance costs g failures. 

unded by cu

2019

200,000     $

200,000     $

 GLEN CAPROVEM

Maintenan____________

Project

/deterioratinorce  various

n d inferior, wws and backuble to crackinreeks and str

mpact related to s

rrent revenu

2020

200,000$      

200,000$      

ARBON, ILENT PRO

nce / Rep___________

t# 600   

ng distributios  sewer  line

which have leups.  Additiong and causireams.   

anitary sewe

ues from the

2021

200,00$        

200,00$        

FISCAL YEAR

L OJECT FOR

placemen___________

Asset Ca

on lines e  aerial 

ed to onally, ng 

er overflows

e reserves fr

2022

00 200,0$     

00 200,0$     

RM 

t ____________

ategory: Infr

s and reduce

rom the Sew

2023

000 200,$     

000 200,$     

___________

rastructure 

es the Villag

wer & Sewer 

3 5 YEAR 

,000 1,0$      

,000 1,0$      

_____ 

e’s 

TOTAL

000,000

000,000

11/01/2019 Page 52

PROPOSED BUDGET

PROJEC________

Departm

 Project DThe projeEast Guy 

BackgrouThere is cwould al 

JustificatThe projesewer bestations i  Funding This projFunds.  D 

Engineer

Construc

Totals

VILCA

CT:  Sewe____________

ment: Public W

Description ect will exte where it wi

und / Existincurrently nolow those ho

tion, Goals &ect resolves eyond this arin the future

Source(s) ect will be fuDeveloper fu

ring $       

ction           

$       

LLAGE OFPITAL IM

er Main E___________

Works   

nd a 15 inchll service exi

ng Conditiono sewer serviomes service

& Financial Iissues with rea to provide. 

unded curreunding will al

2020

117,000      

840,000      

957,000      

 GLEN CAPROVEM

xtension ____________

Project

h sewer line aisting homes

n ice in the aree. 

mpact septic tanksde service to

ent revenueslso be includ

202

95,000$         

95,000$         

ARBON, ILENT PRO

– East Gu___________

t# 603   

along s. 

ea and 

s in the area.o new develo

s from the reded to offset

1 2

0 $                   

584,0           

0 584,0$        

FISCAL YEAR

L OJECT FOR

uy St ___________

Asset Ca

. It also allowopment and

eserves fromt a portion o

2022 2

‐         $            

000                

000 $            

RM 

____________

ategory: Infr

ws the Villagd vacate a nu

m the Sewer of constructi

2023 2

‐         $           

‐                       

‐         $           

___________

rastructure 

ge to extendumber of lift 

& Sewer Caon costs. 

2024 5 YEA

‐          2$          

‐          1,4         

‐          1,6$      

_____ 

pital 

AR TOTAL

212,000

424,000

636,000

11/01/2019 Page 53

PROPOSED BUDGET

PROJEC________

Departm

Project DThe projedirectly eliminatecosts.  BackgrouThe VillaSpecial Sto  be  cGranite facility  pIllinois  Econstruct JustificatThis  proj

Operatin

 Funding Engineerthe Sewenecessar 

Engineeri

Construct

Totals 

VILCA

CT:  Sanit____________

ment: Public W

Description ect will instaconnect  to e  Madison 

und / Existinge currentlyService Area onveyed  thCity  Waste

plan  is  beingnvironmenttion of this f

tion, Goals &ject  will  eli

ng Budget an

Source(s) ring in 2019 wer Capital Fury for constru

ing

tion

LLAGE OFPITAL IM

tary Sewe___________

Works   

all a new sewthe  GraniteCounty  Spe

ng Conditiony has to paya fee for th

hrough  theirwater  Treag  prepared al  Protectiofacility. 

& Financial Iminate  the 

nd will save t

will be fundnd. Upon pruction. Engin

2$             

2$             

 GLEN CAPROVEM

er Effluen____________

Project

wer force me  City  Facilcial  Service 

n y Madison Cohe sewer effr  system  totment  Planto  submit  ton  Agency  in

mpact Madison  C

the Village a

ed by currenroject approneering may

2020

226,000 $   

‐                   2     

226,000 2$  

ARBON, ILENT PRO

t Force M___________

t# 616   

ain to ity  to Area 

ounty fluent o  the t.    A o  the n  order  to  o

ounty  Spec

pproximate

nt revenues val by the Vy be included

2021

‐                      $ 

2,500,000     

2,500,000 $ 

FISCA

L OJECT FOR

Main Relo___________

Asset Ca

obtain  a  low

ial  Service  A

ly $700,000 

in the Seweillage Boardd in the loan

2022

371,000        

2,500,000   

2,871,000   

AL YEAR

RM 

ocation ____________

ategory: Infr

w  interest  l

Area  fee  fr

annually. 

er Fund and r, an IEPA loan. 

2023

‐$                     $

‐                         

‐$                     $

___________

rastructure 

oan  to  fund

om  the  Vill

reserves froan will be 

2024

‐$                     $

‐                          

‐$                     $

_____ 

d  the 

age’s 

m 

5 YEAR TOTAL

597,000$          

5,000,000      

5,597,000$      

L

11/01/2019 Page 54

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 192,816$         166,721$         98,719$           98,000$           100,659$         81,800$          Licenses and Permits (1,250)              6,150                6,250                15,000             8,000                6,000               

Intergovernmental Revenue 421,544           127,393           57,902             96,705             99,156             176,726          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 11,247             27,399             10,664             272,400           41,769             9,400               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 511,434           689,317           273,956           526,882           423,441           4,500               

          Total 1,135,791        1,016,980        447,491           1,008,987        673,025           278,426          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 593,695           229,004           139,787           189,500           191,540           154,000          

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 1,574                ‐                        ‐                        ‐                        1,649                ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets 2,003,203        720,025           992,424           1,468,020        705,831           1,415,000       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        75,000            

          Total 2,598,472        949,029           1,132,211        1,657,520        899,020           1,644,000       

Excess (Deficiency) of Revenues Over Expenditures (1,462,681)      67,951             (684,720)          (225,995)          (1,365,574)     

Estimated Beginning Cash & Investments Balance 1,744,664       

Projected Ending Cash & Investments Balance 379,090$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

VILLAGE OF GLEN CARBON, ILCAPITAL EXPENDITURES FUND SUMMARY

ACTUAL CURRENT ‐ FY 2019 BUDGET

Fund # 270FISCAL YEAR 2020

11/01/2019 Page 55

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES270‐31110 PROPERTY TAX ‐ STREET MAINT 192,816$      166,721$    98,719$        94,625$            97,271$           76,800$          270‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐                      ‐                   ‐                      3,375                 3,388               5,000              

270‐33414 OFF SITE RD IMPRV / SAVANNAH (1,250)            6,150           6,250             15,000              8,000               6,000              

270‐34190 TELECOMMUNICATIONS TAX 99,267           78,171        40,974           70,000              62,365             61,000            

270‐34210 STATE GRANTS 206,835        15,000        ‐                      ‐                         ‐                        88,000            

270‐34310 FEDERAL GRANTS 107,142        ‐                   ‐                      ‐                         ‐                        ‐                       

270‐34410 ROAD IMPROVEMENT FEE 8,300             3,000           5,000             4,000                 14,000             5,000              

270‐34510 INTERGOVERNMENTAL AGREEMENT ‐                      31,222        11,928           22,705              22,791             22,726            

270‐37200 INTEREST INCOME 11,247           27,399        10,664           52,400              31,953             6,000              

270‐37900 MISCELLANEOUS ‐                      ‐                   ‐                      ‐                         9,816               3,400              

270‐38300 PROCEEDS ‐ LOAN ‐                      ‐                   ‐                      220,000            ‐                        ‐                       

270‐39110 TRANSFER FROM GENERAL FUND 511,434        689,317      201,291        263,441            263,441           ‐                       

270‐39235 TRANSFER FROM COTTONWOOD SSA F ‐                      ‐                   ‐                      ‐                         ‐                        4,500              

270‐39391 TRANSFER FROM TIF ‐                      ‐                   ‐                      263,441            160,000           ‐                       

270‐39475 TRANSFER FROM ALT REVENUE GO BO ‐                      ‐                   72,665           ‐                         ‐                        ‐                       

Total Revenues 1,135,791     1,016,980   447,491        1,008,987         673,025           278,426          

Building & Zoning

270‐51600‐3320 ENGINEERING SERVICE ‐                      17,835        2,955             ‐                         ‐                        ‐                       

270‐51600‐8200 BUILDING ‐                      55,559        74,181           105,000            26,603             ‐                       

270‐51600‐8350 I.T. EQUIPMENT ‐                      25,826        72,814           17,300              ‐                        ‐                       

270‐51600‐8400 VEHICLE ‐                      20,247        ‐                      ‐                         ‐                        ‐                       

Building & Zoning Total ‐                      119,467      149,950        122,300            26,603             ‐                       

PW Building Maintenance

270‐51700‐8200 BUILDING ‐                      ‐                   ‐                      ‐                         ‐                        192,000          

270‐51700‐8300 EQUIPMENT 7,844             ‐                   ‐                      ‐                         ‐                        ‐                       

270‐51700‐8350 I.T. EQUIPMENT 51,793           ‐                   2,842             ‐                         ‐                        ‐                       

270‐51700‐8400 VEHICLE 28,000           ‐                   ‐                      ‐                         ‐                        ‐                       

PW Building Maintenance Total 87,637          ‐                  2,842            ‐                        ‐                       192,000         

Police Department

270‐52100‐8200 BUILDING 733,282        121,864      ‐                      82,000              82,265             ‐                       

270‐52100‐8300 EQUIPMENT 7,586             ‐                   ‐                      ‐                         ‐                        ‐                       

270‐52100‐8350 I.T. EQUIPMENT 53                  10,207        ‐                      183,000            168,981           88,000            

270‐52100‐8400 VEHICLE 73,690           74,906        84,832           80,000              48,198             100,000          

Police Department Total 814,611        206,977     84,832          345,000           299,444          188,000         

FUND DETAILCAPITAL EXPENDITURES FUND

EXPENDITURES

ACTUAL CURRENT ‐ FY 2019

FISCAL YEAR 2020

11/01/2019 Page 56

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

FUND DETAILCAPITAL EXPENDITURES FUND

ACTUAL CURRENT ‐ FY 2019

FISCAL YEAR 2020

Senior Citizen Center

270‐53100‐8400 VEHICLE 56,755           ‐                   ‐                      ‐                         ‐                        ‐                       

Senior Citizen Center Total 56,755          ‐                  ‐                     ‐                        ‐                       ‐                      

Streets Department

270‐54700‐3150 MAINT SERVICE ‐ STREET 366,628        6,250           ‐                      ‐                         ‐                        ‐                       

270‐54700‐3320 ENGINEERING SERVICE 227,067        204,700      135,880        189,500            191,258           154,000          

270‐54700‐3550 PUBLISHING ‐                      219              952                ‐                         282                   ‐                       

270‐54700‐6290 MISCELLANEOUS EXPENSE 1,574             ‐                   ‐                      ‐                         1,649               ‐                       

270‐54700‐8300 EQUIPMENT 70,389           259,275      ‐                      71,500              18,500             ‐                       

270‐54700‐8400 VEHICLE ‐                      ‐                   ‐                      125,000            190,000           125,000          

270‐54700‐8600 STREETS 142,922        ‐                   489,229        125,000            ‐                        250,000          

270‐54700‐8630 STORM SEWERS 766,348        125,554      242,636        659,220            171,284           660,000          

270‐54700‐8650 SIDEWALKS 56,121           18,362        ‐                      20,000              ‐                        ‐                       

270‐54700‐9990 INTERFUND LOAN ‐                      ‐                   ‐                      ‐                         ‐                        75,000            

Streets Department Total 1,631,049    614,360     868,697        1,190,220        572,973          1,264,000      

Parks Department270‐56200‐8300 EQUIPMENT 8,420             8,225           ‐                      ‐                         ‐                        ‐                       270‐56200‐8400 VEHICLE ‐                      ‐                   25,890           ‐                         ‐                        ‐                       

Parks Department Total 8,420            8,225          25,890          ‐                        ‐                       ‐                      

EXPENDITURES TOTAL 2,598,472$   949,029$    1,132,211$   1,657,520$      899,020$         1,644,000$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/01/2019 Page 57

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        425,599           44,549             55,000             75,132             167,769          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues ‐                        257                   177                   600                   3,578                3,000               

Other Financing Sources ‐                        ‐                        133,300           ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        1,691,085        4,175,000        4,480,705        800,000          

          Total ‐                        425,856           1,869,111        4,230,600        4,559,415        970,769          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        148,617           274,724           575,000           456,202           165,000          

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        178,581           1,771,802        3,600,000        3,509,542        750,000          

Transfers Out ‐                        ‐                        417,904           ‐                        ‐                        ‐                       

          Total ‐                        327,198           2,464,430        4,175,000        3,965,744        915,000          

Excess (Deficiency) of Revenues Over Expenditures ‐                        98,658             (595,319)          593,671           55,769            

Estimated Beginning Cash & Investments Balance 769,596          

Projected Ending Cash & Investments Balance 825,365$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

NON‐HOME RULE SALES TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 275

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 58

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES275‐34145 NON‐HOME RULE SALES TAX ‐$                425,599$     44,549$        55,000$            56,093$             55,000$            275‐34510 INTERGOVERNMENTAL AGREEMENT ‐                  ‐                     ‐                     ‐                         19,039               112,769            

275‐37200 INTEREST INCOME ‐                  257               177                600                    3,578                 3,000                 

275‐38100 BOND PROCEEDS ‐                  ‐                     133,300        ‐                         ‐                          ‐                         275‐39475 TRANSFER FROM ALT REV GO BOND  ‐                  ‐                     1,691,085     4,175,000         4,480,705          800,000            

Total Revenues ‐                  425,856       1,869,111    4,230,600         4,559,415         970,769            

275‐54700‐3320 ENGINEERING SERVICE ‐                  87,530          270,852        575,000            456,202             165,000            

275‐54700‐3330 LEGAL SERVICE ‐                  30,000          ‐                     ‐                         ‐                          ‐                         275‐54700‐3490 OTHER PROFESSIONAL SVCS ‐                  30,865          3,872            ‐                         ‐                          ‐                         

275‐54700‐3550 PUBLISHING ‐                  222               ‐                     ‐                         ‐                          ‐                         

Total Contractual Services ‐                 148,617       274,724       575,000           456,202            165,000           

275‐54700‐8100 LAND ‐                  178,581       ‐                     ‐                         ‐                          ‐                         

275‐54700‐8600 STREETS ‐                  ‐                     1,771,802     3,600,000         3,509,542          750,000            

Total Fixed Assets ‐                 178,581       1,771,802    3,600,000        3,509,542         750,000           

EXPENDITURES TOTAL ‐$                327,198$     2,046,526$  4,175,000$      3,965,744$       915,000$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

NON‐HOME RULE SALES TAX FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 59

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits 36,225             ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue 165,687           141,331           105,799           434,000           437,190           135,500          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 56,179             91,892             29,447             34,900             39,333             25,800            

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 59,287             ‐                        ‐                        130,000           136,596           ‐                       

          Total 317,378           233,223           135,246           598,900           613,119           161,300          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 74,635             205,077           46,082             55,000             27,455             35,000            

Supplies ‐                        123                   ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets 65,000             256,282           1,417,456        650,000           345,029           80,000            

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 139,635           461,482           1,463,538        705,000           372,484           115,000          

Excess (Deficiency) of Revenues Over Expenditures 177,743           (228,259)          (1,328,292)      240,635           46,300            

Estimated Beginning Cash & Investments Balance 390,531          

Projected Ending Cash & Investments Balance 436,831$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

PARKS CAPITAL EXPENDITURES FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 310

ACTUAL CURRENT ‐ FY 2019 BUDGET

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Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES310‐32900 DEVELOPMENT FEES 36,225$           ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     310‐34190 TELECOMMUNICATIONS TAX 99,267             78,170             40,974             70,000             62,365             61,000            

310‐34910 GRANTS ‐ OTHER 66,420             63,161             64,825             364,000           374,825           74,500            

310‐37200 INTEREST INCOME 37,994             34,293             6,819               2,400               225                   1,800              

310‐37300 RENTAL INCOME 18,185             18,185             13,226             17,500             21,491             21,000            

310‐37400 DONATIONS ‐                        39,414             412                   15,000             2,492               3,000              

310‐37900 MISCELLANEOUS INCOME ‐                        ‐                        8,750               ‐                        15,000             ‐                       

310‐39110 TRANSFER FROM GENERAL FUND 59,287             ‐                        ‐                        130,000           136,596           ‐                       

Total Revenues 317,378           233,223           135,006           598,900           612,994           161,300          

310‐56200‐3320 ENGINEERING SERVICE 66,578             173,848           30,320             50,000             25,093             ‐                       

310‐56200‐3330 LEGAL SERVICE 8,057               10,350             4,647               5,000               2,310               ‐                       

310‐56200‐3490 OTHER PROFESSIONAL SVCS ‐                        20,792             10,790             ‐                        43                     35,000            

310‐56200‐3550 PUBLISHING ‐                        87                     ‐                        ‐                        ‐                        ‐                       

Total Contractual Services 74,635            205,077          45,757            55,000            27,446            35,000           

310‐56200‐4140 MAINT SUPPLIES ‐ GROUNDS ‐                        96                     ‐                        ‐                        ‐                        ‐                       

310‐56200‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                        27                     ‐                        ‐                        ‐                        ‐                       

Total Supplies ‐                       123                  ‐                       ‐                       ‐                       ‐                      

310‐56200‐8200 BUILDING ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

310‐56200‐8300 EQUIPMENT ‐                        ‐                        13,150             15,000             12,640             15,000            

310‐56200‐8800 PARKS / RECREATION 65,000             256,282           1,404,306        635,000           332,389           65,000            

Total Fixed Assets 65,000            256,282          1,417,456       650,000          345,029          80,000           

EXPENDITURES TOTAL 139,635$         461,482$         1,463,213$     705,000$         372,475$         115,000$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

PARKS CAPITAL EXPENDITURES FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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GENERAL FUND

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 1,216,287$     1,335,268$     1,339,157$     1,430,800$     1,442,797$     1,581,800$    Licenses and Permits 422,962           400,666           264,390           398,400           312,959           323,400          

Intergovernmental Revenue 5,876,911       6,000,097       4,138,392       6,043,246       6,259,284       6,286,059      

Fines & Forfeitures 51,504             34,396             24,535             43,300             43,176             40,500            

User Charges 22,748             22,701             16,336             12,400             28,318             26,000            

Other Revenues 263,472           68,364             53,113             65,300             136,122           75,500            

Other Financing Sources 59,287             18,560             4,164               ‐                        4,100               ‐                       

Interfund Transfers 260,347           346,630           ‐                        75,000             74,659             150,000          

          Total 8,173,518       8,226,682       5,840,087       8,068,446       8,301,415       8,483,259      

Expenditures and Other Uses:Personnel 4,577,242       4,816,971       3,205,980       4,381,635       4,338,589       4,613,541      

Utilities 182,986           177,842           109,574           168,725           146,882           156,750          

Contractual Services 900,315           889,146           695,242           1,072,188       920,676           1,192,047      

Supplies 301,481           318,079           202,274           350,412           336,596           353,761          

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 26,290             59,080             44,609             57,600             52,460             65,225            

Debt Service ‐                        899,003           623,373           475,000           431,820           450,000          

Fixed Assets 3,062               ‐                        50                     ‐                        ‐                        ‐                       

Transfers Out 1,380,553       1,091,467       655,900           1,737,841       1,734,579       1,613,800      

          Total 7,371,929       8,251,588       5,537,002       8,243,401       7,961,602       8,445,124      

Excess (Deficiency) of Revenues Over Expenditures 801,589           (24,906)            303,085           339,813           38,135            

Estimated Beginning Cash & Investments Balance 5,329,068      

Projected Ending Cash & Investments Balance 5,367,203$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 110

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐31110 PROPERTY TAX ‐ GENERAL CORP 691,892$           697,528$           703,888$           677,350$           679,557$           806,400$          110‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐                          ‐                          ‐                          23,350               23,386               20,000              

110‐31120 PROPERTY TAX ‐ POLICE PROTECTION 233,418             239,190             251,137             251,400             256,147             273,600            

110‐31125 PRIOR YEAR ‐ POLICE PROTECTION ‐                          ‐                          ‐                          8,300                 8,344                 9,000                

110‐31130 PROPERTY TAX ‐ EMERGENCY SERVICE 3,215                 ‐                          ‐                          ‐                          ‐                          ‐                         

110‐31140 PROPERTY TAX ‐ POLICE PENSION 287,762             398,550             384,132             457,650             462,600             460,800            

110‐31145 PRIOR YEAR ‐ POLICE PENSION LEVY ‐                          ‐                          ‐                          12,750               12,763               12,000              

Total Taxes 1,216,287         1,335,268         1,339,157         1,430,800         1,442,797         1,581,800        

110‐32100 BUSINESS LICENSE 375                     350                     75                       400                     450                     400                    

110‐32200 LIQUOR LICENSE 10,915               12,150               11,400               12,000               10,925               11,000              

110‐32400 FRANCHISE LICENSE / FEE 209,781             196,496             139,217             185,000             186,692             185,000            

Total Licenses and Fees 221,071            208,996            150,692            197,400            198,067            196,400           

110‐33200 SITE PLAN PERMIT / FEES 19,010               4,797                 7,524                 10,000               1,266                 17,000              

110‐33400 BUILDING PERMIT / FEES 147,791             174,018             97,334               175,000             91,540               90,000              

110‐33600 RENTAL PERMIT / FEES 13,225               10,400               7,990                 10,000               9,800                 10,000              

110‐33800 INFRASTRUCTURE INSP & OBS FEE 19,142               1,705                 ‐                          5,000                 7,116                 5,000                

110‐33900 PERMITS / FEES ‐ OTHER 2,723                 750                     850                     1,000                 5,170                 5,000                

Total Permits and Fees 201,891            191,670            113,698            201,000            114,892            127,000           

110‐34110 INCOME TAX 1,222,585          1,172,880          816,733             1,415,000          1,355,620          1,350,000         

110‐34120 PERSONAL PROPERTY REPLACE 12,880               12,154               5,338                 12,000               13,277               12,000              

110‐34140 SALES TAX 4,100,258          3,791,529          2,600,673          3,857,000          4,009,382          4,110,000         

110‐34150 LOCAL USE SALES TAX 318,907             340,210             252,629             357,500             411,563             405,000            

110‐34160 BUSINESS DISTRICT SALES TAX ‐                          438,810             282,147             130,000             136,596             ‐                         

110‐34170 MUNICIPAL AUTO RENTAL TAX 30,793               33,279               25,003               28,500               35,710               32,000              

110‐34190 TELECOMMUNICATIONS TAX 90,000               90,000               90,000               90,000               90,000               90,000              

110‐34210 STATE GRANTS ‐                          1,553                 1,053                 1,000                 3,636                 4,100                

110‐34310 FEDERAL GRANTS 3,200                 13,218               7,975                 5,000                 35,199               57,340              

110‐34510 INTERGOVERNMENTAL AGREEMENT 92,482               101,960             56,841               142,246             128,301             200,619            

110‐34910 GRANTS ‐ OTHER 5,806                 4,504                 ‐                          5,000                 40,000               25,000              

Total Intergovernmental Revenues 5,876,911         6,000,097         4,138,392         6,043,246         6,259,284         6,286,059        

110‐35100 COURT FINES 29,454               25,663               16,713               24,000               31,026               29,000              

110‐35150 COURT FINES ‐ ADMIN ADJUDICATION ‐                          ‐                          25                       3,300                 300                     500                    

110‐35200 TOWING FEES ‐                          ‐                          ‐                          5,000                 268                     500                    

110‐35350 TRAFFIC TICKETS ‐ SUPERVISION 7,152                 6,319                 4,299                 6,000                 8,500                 7,500                

110‐35600 RESTITUTION / FEES / OTHER 3,570                 ‐                          ‐                          ‐                          ‐                          ‐                         

110‐35900 FINES ‐ OTHER 11,328               2,414                 3,498                 5,000                 3,082                 3,000                

Total Fines and Forfeitures 51,504              34,396              24,535              43,300              43,176              40,500             

GENERAL FUNDREVENUE DETAILFISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDREVENUE DETAILFISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

110‐36430 COPY / FAX 164                     5                         ‐                          ‐                          ‐                          ‐                         

110‐36440 PUBLICATIONS 10                       ‐                          ‐                          ‐                          ‐                          ‐                         

110‐36450 ADMINISTRATIVE / DOCUMENTATION 4,599                 4,041                 2,017                 4,000                 3,303                 4,000                

110‐36460 SERVICE CHARGE ‐ OTHER 17,975               18,655               14,319               8,400                 25,015               22,000              

Total User Charges 22,748              22,701              16,336              12,400              28,318              26,000             

110‐37000 DEVELOPMENT OTHER 180,000             ‐                          ‐                          ‐                          ‐                          ‐                         

110‐37100 OVER/SHORT 24                       (46)                     (94)                     ‐                          (10)                     ‐                         

110‐37200 INTEREST INCOME 48,750               55,417               29,965               57,000               76,283               69,000              

110‐37300 RENTAL INCOME 4,100                 5,000                 11,325               4,000                 4,325                 4,000                

110‐37400 DONATIONS 19,406               1,639                 477                     200                     622                     200                    

110‐37401 SPONSORSHIPS ‐                          2,300                 ‐                          2,000                 ‐                          ‐                         

110‐37402 MEMORIALS 151                     ‐                          238                     ‐                          500                     200                    

110‐37800 PROMOTIONAL SALES 197                     1,143                 242                     100                     67                       100                    

110‐37900 MISCELLANEOUS INCOME 10,844               2,911                 10,960               2,000                 54,335               2,000                

Total Other Revenues 263,472            68,364              53,113              65,300              136,122            75,500             

110‐38200 PROCEEDS ‐ FIXED ASSETS SALES 59,287               18,560               4,164                 ‐                          4,100                 ‐                         

Total Other Financing Sources 59,287              18,560              4,164                 ‐                         4,100                 ‐                        

110‐39250 TRANSFER FROM MFT 149,847             174,630             ‐                          75,000               74,659               150,000            

110‐39510 TRANSFER FROM WATER 50,000               80,000               ‐                          ‐                          ‐                          ‐                         

110‐39520 TRANSFER FROM SEWER 50,000               80,000               ‐                          ‐                          ‐                          ‐                         

110‐39540 TRANSFER FROM REFUSE 10,500               12,000               ‐                          ‐                          ‐                          ‐                         

Total Transfers In 260,347            346,630            ‐                         75,000              74,659              150,000           

REVENUES TOTAL 8,173,518$       8,226,682$       5,840,087$       8,068,446$       8,301,415$       8,483,259$      

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

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PROPOSED BUDGET

MISSION STATEMENT

The staff of the Administration Department is dedicated to providing the residents of Glen Carbon transparent, accountable governmental services in a courteous, cost-effective and efficient manner.

Overview

The Administration Department oversees the daily operations of the Village with the assistance of the designated Department Heads. The department is responsible for administering the policies adopted by the Mayor and Board of Trustees as well as coordinating the activities of the various Boards and Commission of the Village.

The Administration Department is comprised of 4 full-time employees, which includes the Village Administrator. The Village Administrator has general management responsibility for the operations of the Village, and direct supervision of the Human Resources Coordinator, Executive Administrative Assistant and the Senior/Community Center Administrator. Salaries of elected officials, including the Village Clerk, are accounted for within the Administration Department. The Village Administrator consults with and advises staff and elected officials on efficient delivery of Governmental Services including community relations and economic development. The Administration Department is charged with investigating all complaints in relation to matters concerning operations of the Village and ensuring conformance with the applicable state statutes.

Administration Department

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PROPOSED BUDGET

Administration Department

Mayor & Village Board

Village Clerk Village Administrator

Human Resource Coordinator

Executive Administrative

Assistant

Senior/Community Center

Village Treasurer

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PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51100‐1210 SALARIES 205,720$      218,006$      104,149$      177,500$      175,272$      183,000$     110‐51100‐1230 OVERTIME 373                ‐                     ‐                     750                ‐                     200               

110‐51100‐1410 ELECTED / APPTD OFFICIALS SALARY 41,100           49,802           31,773           50,700           50,874           51,000          

110‐51100‐1510 LIFE INSURANCE 94                  103                45                  105                101                110               

110‐51100‐1520 DISABILITY INSURANCE 540                677                287                750                570                720               

110‐51100‐1530 HEALTH INSURANCE 39,089           42,252           21,307           ‐                     ‐                     ‐                    

110‐51100‐1540 WORKERS COMPENSATION 804                473                246                450                137                300               

110‐51100‐1550 UNEMPLOYMENT INSURANCE 500                1,085             (457)               925                1,069             1,100            

110‐51100‐1790 OTHER BENEFITS 124                93                  103                125                81                  125               

Total Personnel Expenses 288,344       312,491       157,453       231,305       228,104       236,555      

110‐51100‐3130 MAINT SERVICE ‐ VEHICLE (7,301)           351                191                250                88                  250               

110‐51100‐3210 I.T. SERVICES 13,578           59,489           42,105           50,000           48,964           65,200          

110‐51100‐3220 MAINT SERVICE ‐ EQUIP COMM 1,775             ‐                     ‐                     ‐                     ‐                     ‐                    

110‐51100‐3310 ACCOUNTANT SERVICE 23,610           26,250           22,785           25,000           22,512           28,000          

110‐51100‐3320 ENGINEERING SERVICE 2,538             ‐                     ‐                     5,000             150                5,000            

110‐51100‐3330 LEGAL SERVICE 132,242        138,250        98,084           168,000        163,013        168,000       

110‐51100‐3360 MEDICAL SERVICE 4,912             1,970             2,178             2,000             4,074             21,500          

110‐51100‐3490 OTHER PROFESSIONAL SVCS 11,836           8,521             12,311           7,000             37,763           17,000          

110‐51100‐3510 POSTAGE 4,881             5,437             4,219             3,500             5,501             5,000            

110‐51100‐3520 TELEPHONE 11,792           12,824           8,484             11,000           11,357           11,000          

110‐51100‐3530 INTERNET SERVICE PROVIDER 188                1,680             1,120             1,300             1,750             1,800            

110‐51100‐3540 EMAIL HOSTING 1,211             ‐                     ‐                     ‐                     ‐                     ‐                    

110‐51100‐3550 PUBLISHING 1,039             5,005             6,064             2,000             3,850             4,000            

110‐51100‐3560 PRINTING 4,462             3,160             3,123             2,000             4,171             4,000            

110‐51100‐3590 COMMUNICATIONS 32,069           32,123           29,029           27,600           5,021             6,000            

110‐51100‐3610 DUES 4,051             3,773             3,007             3,500             3,546             3,700            

110‐51100‐3620 TRAVEL 2,952             2,615             4,200             2,700             3,486             3,000            

110‐51100‐3621 MEETINGS 516                877                493                400                726                400               

110‐51100‐3630 TRAINING 1,485             1,642             1,331             1,700             840                1,700            

110‐51100‐3650 PUBLICATIONS 929                815                273                800                854                850               

110‐51100‐3810 SHORT TERM RENTAL 1,823             10,992           5,584             5,000             11,996           12,000          

Total Contractual Services 250,588       315,774       244,581       318,750       329,662       358,400      

110‐51100‐4210 MAINT SUPPLIES ‐ EQUIP IT 1,441             ‐                     180                200                225                200               

110‐51100‐4510 OFFICE SUPPLIES 2,832             3,339             2,473             3,000             2,701             3,000            

110‐51100‐4520 OPERATING SUPPLIES 2                     99                  13                  200                32                  200               

110‐51100‐4525 MEDICAL SUPPLIES 3,761             4,677             4,005             5,000             4,924             5,000            

GENERAL FUNDADMINISTRATION ‐ DEPARTMENT # 511

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019 BUDGET

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Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDADMINISTRATION ‐ DEPARTMENT # 511

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019 BUDGET

110‐51100‐4550 AUTOMOTIVE FUEL / OIL ‐                     72                  42                  200                ‐                     200               

110‐51100‐4590 GENERAL SUPPLIES 4,709             6,656             4,141             6,000             5,854             6,000            

110‐51100‐4620 SMALL EQUIPMENT ‐ IT 2,420             5,631             2,037             3,000             8,441             3,000            

110‐51100‐4630 SMALL EQUIPMENT ‐ OFFICE 220                36                  ‐                     200                83                  200               

Total Supplies 15,385          20,510          12,891          17,800          22,260          17,800         

110‐51100‐6110 COMMUNITY RELATIONS 859                6,408             2,449             6,000             5,613             6,000            

110‐51100‐6120 EMPLOYEE RELATIONS 1,202             1,985             707                2,000             1,241             2,000            

110‐51100‐6280 CITY PLANNING 1,035             1,035             1,035             1,000             1,035             1,000            

110‐51100‐6290 MISCELLANEOUS EXPENSE 685                12,727           678                1,000             (723)               1,000            

Total Other Expenditures 3,781            22,155          4,869            10,000          7,166            10,000         

110‐51100‐8100 LAND 2,670             ‐                     ‐                     ‐                     ‐                     ‐                    

Total Fixed Assets 2,670            ‐                     ‐                     ‐                     ‐                     ‐                    

DEPARTMENT TOTAL 560,768$      670,930$      419,794$      577,855$      587,192$      622,755$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/01/2019 Page 68

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐53100‐1210 SALARIES 35,176$        34,238$        25,457$        42,800$        42,799$        41,500$       110‐53100‐1540 WORKERS COMPENSATION 2,150             2,227             1,448             2,700             1,934             2,200            

110‐53100‐1550 UNEMPLOYMENT INSURANCE 683                631                458                825                552                620               

Total Personnel Expenses 38,009          37,096          27,363          46,325          45,285          44,320         

110‐53100‐2010 UTILITIES 3,067             2,826             2,467             3,000             2,838             3,000            

Total Utilities 3,067            2,826            2,467            3,000            2,838            3,000           

110‐53100‐3110 MAINT SERVICE ‐ BUILDING 808                455                4,848             4,000             300                8,200            

110‐53100‐3120 MAINT SERVICE ‐ EQUIPMENT ‐                      759                90                  800                100                1,000            

110‐53100‐3130 MAINT SERVICE ‐ VEHICLE 3,328             3,955             2,575             4,000             5,484             5,000            

110‐53100‐3140 MAINT SERVICE ‐ GROUNDS 129                ‐                      ‐                      350                ‐                      1,400            

110‐53100‐3210 I.T. SERVICES 4,626             4,133             2,157             5,000             2,799             5,000            

110‐53100‐3370 JANITORIAL SERVICE 8,280             ‐                      ‐                      ‐                      ‐                      ‐                     

110‐53100‐3490 OTHER PROFESSIONAL SVCS ‐                      288                333                300                547                300               

110‐53100‐3510 POSTAGE 21                  18                  13                  50                  26                  50                 

110‐53100‐3520 TELEPHONE 2,563             2,554             1,939             3,000             3,427             3,300            

110‐53100‐3550 PUBLISHING 75                  130                187                200                ‐                      ‐                     

110‐53100‐3560 PRINTING 42                  45                  50                  100                ‐                      ‐                     

110‐53100‐3620 TRAVEL 43                  ‐                      ‐                      ‐                      ‐                      ‐                     

Total Contractual Services 19,915          12,337          12,192          17,800          12,683          24,250         

110‐53100‐4110 MAINT SUPPLIES ‐ BUILDING 720                82                  221                800                4,655             1,000            

110‐53100‐4140 MAINT SUPPLIES ‐ GROUNDS 48                  ‐                      52                  ‐                      50                  ‐                     

110‐53100‐4510 OFFICE SUPPLIES 401                418                364                500                210                500               

110‐53100‐4520 OPERATING SUPPLIES 112                132                116                200                311                350               

110‐53100‐4540 JANITORIAL SUPPLIES 622                ‐                      ‐                      ‐                      ‐                      ‐                     

110‐53100‐4550 AUTOMOTIVE FUEL / OIL 2,616             2,988             3,428             3,000             4,052             5,000            

110‐53100‐4580 UNIFORMS 150                234                62                  300                94                  350               

110‐53100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                      110                819                350                50                  350               

110‐53100‐4620 SMALL EQUIPMENT ‐ IT ‐                      1,761             ‐                      1,000             834                1,000            

110‐53100‐4630 SMALL EQUIPMENT ‐ OFFICE ‐                      169                30                  ‐                      ‐                      500               

110‐53100‐4650 SMALL EQUIPMENT ‐ BUILDING 448                ‐                      4,533             2,000             1,002             2,000            

110‐53100‐4720 PERIODICALS 168                ‐                      ‐                      200                ‐                      ‐                     

Total Supplies 5,285            5,894            9,625            8,350            11,258          11,050         

110‐53100‐6110 COMMUNITY RELATIONS 73                  57                  6,172             8,000             9,364             9,400            

110‐53100‐6120 EMPLOYEE RELATIONS 100                ‐                      100                100                100                100               

110‐53100‐6290 MISCELLANEOUS EXPENSE ‐                      35                  17                  200                ‐                      200               

Total Other Expenditures 173               92                  6,289            8,300            9,464            9,700           

DEPARTMENT TOTAL 66,449$        58,245$        57,936$        83,775$        81,528$        92,320$       

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUNDSENIOR CENTER ‐ DEPARTMENT # 531

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 69

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

110‐57100‐1210 SALARIES 7,578$           ‐$                   ‐$                   ‐$                   ‐$                   ‐$                  Total Personnel Expenses 7,578            ‐                     ‐                     ‐                     ‐                     ‐                    

110‐57100‐3320 ENGINEERING SERVICE 22,649           533                ‐                      ‐                      ‐                      ‐                     

110‐57100‐3330 LEGAL SERVICE 10,414           2,487             ‐                      ‐                      ‐                      ‐                     

110‐57100‐3490 OTHER PROFESSIONAL SVCS 53,176           6,893             446                21,000           ‐                      ‐                     

Total Contractual Services 86,239          9,913            446               21,000          ‐                     ‐                    

110‐57100‐6110 COMMUNITY RELATIONS ‐                      1,297             469                1,500             ‐                      1,500            

110‐57100‐6280 CITY PLANNING 3,371             2,927             9,897             10,000           15,494           15,000          

Total Other Expenditures 3,371            4,224            10,366          11,500          15,494          16,500         

110‐57100‐7510 CENTER GROVE RD REBATE ‐                      429,196        312,495        475,000        431,820        450,000       110‐57100‐7520 EDWARDSVILLE CROSSING REBATE ‐                      469,807        310,878        ‐                      ‐                      ‐                     

Total Debt Service ‐                     899,003        623,373        475,000        431,820        450,000       

DEPARTMENT TOTAL 97,188$        913,140$      634,185$      507,500$      447,314$      466,500$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUNDECONOMIC DEVELOPMENT ‐ DEPARTMENT # 571

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 70

PROPOSED BUDGET

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11/01/2019 Page 71

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51300‐1210 SALARIES 171,124$      290,904$      116,022$      189,000$      178,110$      185,400$     110‐51300‐1230 OVERTIME 36                  1,128             141                200                ‐                     200               

110‐51300‐1510 LIFE INSURANCE 85                  168                58                  175                98                  120               

110‐51300‐1520 DISABILITY INSURANCE 503                1,128             391                1,250             626                600               

110‐51300‐1530 HEALTH INSURANCE 44,683           86,723           38,992           ‐                     ‐                     ‐                    

110‐51300‐1540 WORKERS COMPENSATION 530                404                271                475                122                425               

110‐51300‐1550 UNEMPLOYMENT INSURANCE 1,119             1,996             ‐                     1,525             1,525             1,900            

110‐51300‐1790 OTHER BENEFITS 93                  155                164                180                121                180               

Total Personnel Expenses 218,173       382,606       156,039       192,805       180,602       188,825      

110‐51300‐3110 MAINT SERVICE ‐ BUILDING ‐                     ‐                     ‐                     ‐                     ‐                     ‐                    

110‐51300‐3210 I.T. SERVICES 5,848             14,591           10,034           38,700           8,221             12,000          

110‐51300‐3490 OTHER PROFESSIONAL SVCS 1,528             17,982           8,110             17,300           18,095           29,000          

110‐51300‐3510 POSTAGE 950                2,676             3,476             2,000             4,971             5,200            

110‐51300‐3520 TELEPHONE 2,900             3,689             2,156             3,800             3,838             4,000            

110‐51300‐3530 INTERNET SERVICE PROVIDER 188                ‐                     ‐                     ‐                     ‐                     ‐                    

110‐51300‐3550 PUBLISHING 517                47                  98                  500                100                200               

110‐51300‐3560 PRINTING 2,077             4,708             3,219             4,500             3,439             4,500            

110‐51300‐3610 DUES 608                565                190                600                480                600               

110‐51300‐3620 TRAVEL 723                258                489                4,000             261                4,000            

110‐51300‐3630 TRAINING 1,065             220                385                3,000             555                3,000            

110‐51300‐3640 TUITION REIMBURSEMENT 4,320             ‐                     4,751             15,000           9,719             12,000          

110‐51300‐3810 SHORT TERM RENTAL 3,817             3,925             2,322             3,380             3,114             3,400            

Total Contractual Services 24,541          48,661          35,230          92,780          52,793          77,900         

110‐51300‐4510 OFFICE SUPPLIES 1,908             3,587             2,078             4,000             3,253             4,000            

110‐51300‐4520 OPERATING SUPPLIES ‐                     103                10                  ‐                     ‐                     ‐                    

110‐51300‐4590 GENERAL SUPPLIES ‐                     108                ‐                     ‐                     ‐                     ‐                    

110‐51300‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                     ‐                     963                ‐                     ‐                     ‐                    

110‐51300‐4620 SMALL EQUIPMENT ‐ IT 441                8,269             2,100             6,500             426                6,000            

110‐51300‐4630 SMALL EQUIPMENT ‐ OFFICE 280                ‐                     89                  300                ‐                     300               

110‐51300‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐                     555                390                600                510                600               

Total Supplies 2,629            12,622          5,630            11,400          4,189            10,900         

110‐51300‐6110 COMMUNITY RELATIONS ‐                     ‐                     ‐                     200                ‐                     200               

110‐51300‐6120 EMPLOYEE RELATIONS 83                  86                  ‐                     200                ‐                     200               

110‐51300‐6290 MISCELLANEOUS EXPENSE ‐                     33                  56                  ‐                     (56)                 ‐                    

Total Other Expenditures 83                  119               56                  400               (56)                400              

DEPARTMENT TOTAL 245,426$      444,008$      196,955$      297,385$      237,528$      278,025$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUNDFINANCE ‐ DEPARTMENT # 513

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 72

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐59000‐9225 TRANSFER TO COMMUNITY EVENTS FUND 20,000$        ‐$                   ‐$                ‐                        ‐                      ‐                     

110‐59000‐9250 TRANSFER TO MFT FUND ‐                      ‐                      ‐                  ‐                        378                ‐                     

110‐59000‐9260 TRANSFER TO CENTER GROVE BD 410,103        ‐                      ‐                  ‐                        ‐                      ‐                     

110‐59000‐9270 TRANSFER TO CAPITAL EXP FUND 511,434        689,317        201,291     263,441          263,441        ‐                     

110‐59000‐9280 TRANSFER TO HOUSING ASSIST PRGM FUND 3,600             3,600             2,400         3,600               2,850             1,800            

110‐59000‐9310 TRANSFER TO PARKS CAP'L EXP FUND 59,287           ‐                      ‐                  130,000          136,596        ‐                     

110‐59000‐9650 TRANSFER TO HEALTH INSURANCE FUND ‐                      ‐                      ‐                  890,000          855,928        1,142,000    

110‐59000‐9710 TRANSFER TO POLICE PENSION 372,762        398,550        452,209     450,800          475,386        470,000       

110‐59000‐9720 TRANSFER TO DUI FUND 3,367             ‐                      ‐                  ‐                        ‐                      ‐                     

Total Transfers Out 1,380,553    1,091,467    655,900    1,737,841      1,734,579    1,613,800   

DEPARTMENT TOTAL 1,380,553$   1,091,467$   655,900$   1,737,841$     1,734,579$   1,613,800$  

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUNDINTERFUND TRANSFERS ‐ DEPARTMENT # 590

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 73

PROPOSED BUDGET

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11/01/2019 Page 74

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11/01/2019 Page 75

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51600‐1210 SALARIES 255,803$      277,998$      198,257$      323,500$      288,989$      311,000$     110‐51600‐1230 OVERTIME 637                5,565             1,037             1,000             2,264             200               

110‐51600‐1510 LIFE INSURANCE 152                155                95                  170                156                200               

110‐51600‐1520 DISABILITY INSURANCE 868                1,016             632                1,500             1,038             1,500            

110‐51600‐1530 HEALTH INSURANCE 67,060           79,895           61,961           ‐                      ‐                      ‐                     

110‐51600‐1540 WORKERS COMPENSATION 10,264           8,667             6,987             10,900           8,342             6,500            

110‐51600‐1550 UNEMPLOYMENT INSURANCE 1,792             2,610             136                1,850             1,820             2,000            

110‐51600‐1710 UNIFORM/CLOTHING ALLOWANCE 176                847                330                400                521                500               

110‐51600‐1790 OTHER BENEFITS 155                153                184                200                202                200               

Total Personnel Expenses 336,907        376,906        269,619        339,520        303,332        322,100       

110‐51600‐2010 UTILITIES 12,063           12,104           8,244             12,000           11,316           ‐                     

Total Utilities 12,063           12,104           8,244             12,000           11,316           ‐                     

110‐51600‐3110 MAINT SERVICE ‐ BUILDING 448                3,140             16,711           10,000           4,481             ‐                     

110‐51600‐3120 MAINT SERVICE ‐ EQUIPMENT 1,311             744                524                3,000             1,201             ‐                     110‐51600‐3130 MAINT SERVICE ‐ VEHICLE 982                399                2,363             700                3,102             4,000            

110‐51600‐3210 I.T. SERVICES 8,730             9,246             5,564             10,000           8,991             15,000          

110‐51600‐3320 ENGINEERING SERVICE 22,384           18,624           18,708           10,000           11,338           5,000            

110‐51600‐3330 LEGAL SERVICE 35,167           48,559           4,960             5,000             24,492           30,000          

110‐51600‐3370 JANITORIAL SERVICE 15,960           48,896           32,615           50,000           50,728           ‐                     

110‐51600‐3400 PROFESSIONAL SERVICE ‐ INSPECTION 10,747           ‐                      ‐                      1,600             ‐                      ‐                     

110‐51600‐3490 OTHER PROFESSIONAL SVCS 18,455           12,517           5,931             25,000           6,224             35,000          

110‐51600‐3495 DEMOLITION SERVICES ‐                      ‐                      ‐                      ‐                      40,000           45,000          

110‐51600‐3510 POSTAGE 1,162             1,395             1,094             1,500             1,656             2,500            

110‐51600‐3520 TELEPHONE 3,671             3,197             3,135             5,000             4,559             6,000            

110‐51600‐3530 INTERNET SERVICE PROVIDER 188                ‐                      ‐                      ‐                      ‐                      ‐                     

110‐51600‐3550 PUBLISHING 1,731             3,755             1,295             1,000             4,286             5,000            

110‐51600‐3560 PRINTING 3,066             2,409             1,807             1,500             1,831             1,500            

110‐51600‐3566 COPIES ‐                      ‐                      ‐                      125                ‐                      125               

110‐51600‐3610 DUES 220                657                258                500                273                500               

110‐51600‐3620 TRAVEL 162                ‐                      67                  1,500             ‐                      250               

110‐51600‐3621 MEETINGS 255                142                414                300                183                300               

110‐51600‐3630 TRAINING 1,328             2,113             1,505             1,500             548                1,500            

110‐51600‐3650 PUBLICATIONS ‐                      ‐                      ‐                      300                ‐                      ‐                     

110‐51600‐3810 SHORT TERM RENTAL 1,897             1,039             1,398             600                1,530             1,700            

Total Contractual Services 127,864        156,832        98,349          129,125        165,423        153,375       

GENERAL FUNDBUILDING & ZONING ‐ DEPARTMENT # 516

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDBUILDING & ZONING ‐ DEPARTMENT # 516

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

110‐51600‐4110 MAINT SUPPLIES ‐ BUILDING 2,536             829                1,038             13,000           3,056             ‐                     

110‐51600‐4120 MAINT SUPPLIES ‐ EQUIPMENT 337                ‐                      84                  1,000             100                ‐                     

110‐51600‐4130 MAINT SUPPLIES ‐ VEHICLE 507                167                17                  500                62                  500               

110‐51600‐4140 MAINT SUPPLIES ‐ GROUNDS 878                78                  5,711             1,000             1,125             ‐                     

110‐51600‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐                      234                ‐                      4,000             221                500               

110‐51600‐4510 OFFICE SUPPLIES 2,638             2,176             931                2,600             3,106             5,000            

110‐51600‐4520 OPERATING SUPPLIES 1,414             858                832                1,400             1,509             500               

110‐51600‐4530 SMALL TOOLS 1,107             356                321                1,000             613                500               

110‐51600‐4540 JANITORIAL SUPPLIES 1,462             7,101             4,237             6,700             6,489             ‐                     

110‐51600‐4550 AUTOMOTIVE FUEL / OIL 2,794             2,653             2,322             3,000             2,955             3,500            

110‐51600‐4580 UNIFORMS ‐                      236                49                  ‐                      110                900               

110‐51600‐4610 SMALL EQUIPMENT ‐ GENERAL 1,961             976                1,322             700                319                500               

110‐51600‐4620 SMALL EQUIPMENT ‐ IT 1,840             2,607             4,435             1,200             17,137           2,000            

110‐51600‐4630 SMALL EQUIPMENT ‐ OFFICE 215                130                31                  500                150                500               

110‐51600‐4660 SMALL EQUIPMENT ‐ VEHICLE ‐                      ‐                      ‐                      1,200             ‐                      500               

110‐51600‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐                      649                ‐                      ‐                      10,488           1,500            

110‐51600‐4710 BOOKS ‐                      ‐                      ‐                      500                ‐                      500               

Total Supplies 17,689          19,050          21,330          38,300          47,440          16,900         

110‐51600‐6110 COMMUNITY RELATIONS ‐                      ‐                      6                     100                ‐                      ‐                     

110‐51600‐6120 EMPLOYEE RELATIONS 165                86                  ‐                      275                ‐                      250               

110‐51600‐6290 MISCELLANEOUS EXPENSE 3                     ‐                      14                  75                  ‐                      50                 

Total Other Expenditures 168               86                  20                  450               ‐                     300              

DEPARTMENT TOTAL 494,691$      564,978$      397,562$      519,395$      527,511$      492,675$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

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PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐56500‐1210 SALARIES 15,349$        15,704$        7,174$           16,500$        7,725$           47,000$       110‐56500‐1230 OVERTIME ‐                     ‐                     ‐                     ‐                     ‐                     200               

110‐56500‐1540 WORKERS COMPENSATION 775                660                352                500                380                50                 

110‐56500‐1550 UNEMPLOYMENT INSURANCE 322                307                206                500                202                350               

110‐56500‐1790 OTHER BENEFITS ‐                     ‐                     ‐                     ‐                     ‐                     50                 

Total Personnel Expenses 16,446          16,671          7,732            17,500          8,307            47,650         

110‐56500‐2010 UTILITIES 5,524             4,854             3,585             6,250             5,211             6,250            

110‐56500‐2020 STREET LIGHTING 1,873             1,767             1,302             2,000             1,225             2,000            

Total Utilities 7,397             6,621             4,887             8,250             6,436             8,250            

110‐56500‐3110 MAINT SERVICE ‐ BUILDING 12,933           12,160           3,865             16,620           3,795             15,000          

110‐56500‐3120 MAINT SERVICE ‐ EQUIPMENT ‐                     100                ‐                     ‐                     120                200               

110‐56500‐3140 MAINT SERVICE ‐ GROUNDS 1,950             ‐                     1,350             1,500             ‐                     1,500            

110‐56500‐3210 I.T. SERVICES 6,343             5,452             2,157             4,000             3,730             4,000            

110‐56500‐3370 JANITORIAL SERVICE 4,060             ‐                     ‐                     ‐                     ‐                     ‐                    

110‐56500‐3490 OTHER PROFESSIONAL SVCS 953                931                838                1,000             2,589             2,000            

110‐56500‐3510 POSTAGE 25                  43                  20                  75                  14                  50                 

110‐56500‐3520 TELEPHONE 2,997             2,971             2,230             3,000             3,840             4,200            110‐56500‐3530 INTERNET SERVICE PROVIDER 963                960                640                1,000             960                1,150            

110‐56500‐3540 EMAIL HOSTING ‐                     ‐                     ‐                     150                ‐                     ‐                    

110‐56500‐3550 PUBLISHING 38                  42                  ‐                     100                ‐                     100               

110‐56500‐3560 PRINTING 691                256                1,301             500                114                500               

110‐56500‐3610 DUES 200                235                298                300                353                400               

110‐56500‐3620 TRAVEL ‐                     ‐                     ‐                     100                ‐                     100               

110‐56500‐3630 TRAINING 40                  ‐                     ‐                     100                100                100               

110‐56500‐3810 SHORT TERM RENTAL ‐                     44                  99                  50                  132                150               

Total Contractual Services 31,193          23,194          12,798          28,495          15,747          29,450         

110‐56500‐4110 MAINT SUPPLIES ‐ BUILDING 836                138                783                1,500             1,303             1,500            

110‐56500‐4120 MAINT SUPPLIES ‐ EQUIPMENT 75                  75                  77                  700                ‐                     700               

110‐56500‐4140 MAINT SUPPLIES ‐ GROUNDS 1,019             16                  30                  800                357                800               

110‐56500‐4210 MAINT SUPPLIES ‐ EQUIP IT 43                  ‐                     ‐                     500                ‐                     500               

110‐56500‐4510 OFFICE SUPPLIES 2,757             1,319             102                700                186                700               

110‐56500‐4520 OPERATING SUPPLIES 961                1,385             2,013             4,000             344                4,000            

110‐56500‐4530 SMALL TOOLS ‐                     ‐                     8                     ‐                     ‐                     ‐                    

110‐56500‐4540 JANITORIAL SUPPLIES 231                ‐                     ‐                     ‐                     ‐                     ‐                    

110‐56500‐4590 GENERAL SUPPLIES ‐                     ‐                     ‐                     200                ‐                     200               

GENERAL FUNDMUSEUM‐ DEPARTMENT # 565

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 78

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDMUSEUM‐ DEPARTMENT # 565

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

110‐56500‐4610 SMALL EQUIPMENT ‐ GENERAL 769                852                1,313             500                6,365             5,500            

110‐56500‐4620 SMALL EQUIPMENT ‐ IT 1,000             1,907             ‐                     2,000             3,200             2,000            

110‐56500‐4630 SMALL EQUIPMENT ‐ OFFICE ‐                     ‐                     ‐                     400                ‐                     400               

110‐56500‐4670 SMALL EQUIPMENT ‐ FURNITURE 50                  703                ‐                     400                ‐                     400               

110‐56500‐4720 PERIODICALS ‐                     ‐                     ‐                     200                ‐                     200               

Total Supplies 7,741            6,395            4,326            11,900          11,755          16,900         

110‐56500‐6110 COMMUNITY RELATIONS 2,188             3,128             5,698             2,000             700                3,200            

110‐56500‐6290 MISCELLANEOUS EXPENSE ‐                     ‐                     ‐                     100                ‐                     1,500            

Total Other Expenditures 2,188            3,128            5,698            2,100            700               4,700           

DEPARTMENT TOTAL 64,965$        56,009$        35,441$        68,245$        42,945$        106,950$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/01/2019 Page 79

PROPOSED BUDGET

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11/01/2019 Page 81

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐52100‐1210 SALARIES 2,013,676$   2,192,742$   1,494,407$   2,400,000$   2,471,056$     2,540,000$    110‐52100‐1230 OVERTIME 125,370        162,656        130,840        160,195        230,646          220,000         

110‐52100‐1510 LIFE INSURANCE 919                1,006             580                1,100             1,022               1,150              

110‐52100‐1520 DISABILITY INSURANCE 5,414             6,619             3,787             8,300             6,670               6,300              

110‐52100‐1530 HEALTH INSURANCE 412,951        493,220        329,404        ‐                      ‐                        ‐                       

110‐52100‐1540 WORKERS COMPENSATION 56,925           36,665           24,304           48,800           36,249             36,500            

110‐52100‐1550 UNEMPLOYMENT INSURANCE 11,703           10,119           919                10,900           10,435             11,000            

110‐52100‐1710 UNIFORM/CLOTHING ALLOWANCE 8,769             10,371           6,043             11,250           11,092             11,250            

110‐52100‐1790 OTHER BENEFITS 898                1,022             1,002             1,100             1,027               1,100              

Total Personnel Expenses 2,636,625    2,914,420    1,991,286    2,641,645    2,768,197      2,827,300     

110‐52100‐2010 UTILITIES 19,198           18,828           14,319           17,625           18,576             15,000            

Total Utilities 19,198          18,828          14,319          17,625          18,576            15,000           

110‐52100‐3110 MAINT SERVICE ‐ BUILDING 16,135           11,113           8,703             22,550           10,629             12,050            

110‐52100‐3120 MAINT SERVICE ‐ EQUIPMENT 3,449             6,932             6,187             8,494             16,502             16,494            110‐52100‐3130 MAINT SERVICE ‐ VEHICLE 43,259           55,091           30,722           48,000           48,653             40,000            

110‐52100‐3210 I.T. SERVICES 50,993           59,683           44,979           63,331           62,003             76,655            

110‐52100‐3220 MAINT SERVICE ‐ EQUIP COMM 28,154           31,234           41,028           71,397           23,831             65,144            

110‐52100‐3330 LEGAL SERVICE ‐                      ‐                      1,000             4,000             2,000               2,000              

110‐52100‐3360 MEDICAL SERVICE ‐                      4,455             ‐                      5,000             ‐                        ‐                       

110‐52100‐3370 JANITORIAL SERVICE 17,640           ‐                      ‐                      ‐                      ‐                        ‐                       

110‐52100‐3381 PERMITS/FEES 885                810                1,032             1,000             527                  1,250              

110‐52100‐3490 OTHER PROFESSIONAL SVCS 17,862           5,253             14,200           12,728           8,623               27,000            

110‐52100‐3510 POSTAGE 1,763             1,268             656                1,200             954                  1,000              

110‐52100‐3520 TELEPHONE 9,019             8,582             5,139             8,708             7,954               8,708              

110‐52100‐3530 INTERNET SERVICE PROVIDER 188                ‐                      ‐                      ‐                      ‐                        ‐                       

110‐52100‐3550 PUBLISHING ‐                      ‐                      75                  ‐                      ‐                        ‐                       

110‐52100‐3560 PRINTING 6,344             1,993             2,246             4,280             4,172               3,880              

110‐52100‐3590 COMMUNICATIONS 2,421             2,728             1,604             2,556             1,587               1,644              

110‐52100‐3610 DUES 4,120             2,653             1,648             2,770             2,430               3,170              

110‐52100‐3620 TRAVEL 4,195             4,458             4,534             6,000             9,527               11,000            

110‐52100‐3621 MEETINGS 516                266                507                1,200             1,259               1,300              

110‐52100‐3630 TRAINING 12,659           13,204           6,523             27,950           20,152             35,335            

110‐52100‐3640 TUITION REIMBURSEMENT 7,153             14,146           33,094           46,050           16,225             15,750            

110‐52100‐3810 SHORT TERM RENTAL 3,133             2,271             1,608             2,384             2,144               2,384              

Total Contractual Services 229,888        226,140        205,485        339,598        239,172          324,764         

GENERAL FUNDPOLICE ‐ DEPARTMENT # 521

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 82

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDPOLICE ‐ DEPARTMENT # 521

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

110‐52100‐4110 MAINT SUPPLIES ‐ BUILDING 1,985             2,247             1,168             2,500             991                  6,984              

110‐52100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 6,608             1,271             1,342             7,400             10,213             2,800              

110‐52100‐4130 MAINT SUPPLIES ‐ VEHICLE ‐                      ‐                      ‐                      ‐                      2                       ‐                       

110‐52100‐4210 MAINT SUPPLIES ‐ EQUIP IT 794                1,573             301                11,762           1,921               1,500              

110‐52100‐4510 OFFICE SUPPLIES 3,142             2,860             2,558             3,200             3,568               3,700              

110‐52100‐4520 OPERATING SUPPLIES 3,701             1,731             1,233             3,000             1,909               3,000              

110‐52100‐4528 POLICE SUPPLIES 7,378             10,658           10,253           8,000             9,260               9,000              

110‐52100‐4540 JANITORIAL SUPPLIES 1,639             ‐                      ‐                      ‐                      ‐                        ‐                       

110‐52100‐4550 AUTOMOTIVE FUEL / OIL 44,513           53,163           41,159           65,000           59,383             70,000            

110‐52100‐4580 UNIFORMS 42,798           26,786           9,741             25,500           28,218             16,940            

110‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL 619                31,726           6,422             3,700             6,206               11,200            

110‐52100‐4620 SMALL EQUIPMENT ‐ IT 40,299           15,309           7,295             31,250           20,781             24,900            

110‐52100‐4630 SMALL EQUIPMENT ‐ OFFICE 1,203             12,632           3,336             4,250             1,431               9,400              

110‐52100‐4650 SMALL EQUIPMENT ‐ BUILDING 2,317             1,813             59                  3,500             ‐                        5,000              

110‐52100‐4660 SMALL EQUIPMENT ‐ VEHICLE ‐                      159                ‐                      10,000           9,899               ‐                       

110‐52100‐4670 SMALL EQUIPMENT ‐ FURNITURE 645                2,882             836                2,000             3,256               5,000              

110‐52100‐4730 SUBSCRIPTIONS 5,995             6,274             ‐                      ‐                      ‐                        ‐                       

Total Supplies 163,636        171,084        85,703          181,062        157,038          169,424         

110‐52100‐6110 COMMUNITY RELATIONS 1,988             6,060             4,034             7,100             4,804               7,100              

110‐52100‐6120 EMPLOYEE RELATIONS 2,231             2,485             485                3,000             1,113               3,000              

110‐52100‐6290 MISCELLANEOUS EXPENSE ‐                      120                ‐                      200                ‐                        200                 

Total Other Expenditures 4,219            8,665            4,519            10,300          5,917              10,300           

DEPARTMENT TOTAL 3,053,566$   3,339,137$   2,301,312$   3,190,230$   3,188,900$     3,346,788$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

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PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐52200‐3330 LEGAL SERVICE ‐$                   858$              2,083$           2,000             2,505             5,000            

110‐52200‐3490 OTHER PROFESSIONAL SVCS 3,250             ‐                      530                1,800             ‐                      500               

110‐52200‐3510 POSTAGE ‐                      ‐                      74                  35                  ‐                      100               

110‐52200‐3550 PUBLISHING ‐                      ‐                      632                70                  529                500               

110‐52200‐3610 DUES ‐                      ‐                      1,855             2,175             ‐                      375               

110‐52200‐3620 TRAVEL ‐                      ‐                      ‐                      2,300             ‐                      2,300            

110‐52200‐3630 TRAINING ‐                      ‐                      ‐                      1,950             ‐                      1,950            

Total Contractual Services 3,250            858               5,174            10,330          3,034            10,725         

110‐52200‐4510 OFFICE SUPPLIES 9                     ‐                      ‐                      50                  ‐                      50                 

Total Supplies 9                    ‐                     ‐                     50                  ‐                     50                 

110‐52200‐6290 MISCELLANEOUS EXPENSE ‐                      ‐                      40                  150                55                  150               

Total Other Expenditures ‐                     ‐                     40                  150               55                  150              

DEPARTMENT TOTAL 3,259$          858$              5,214$          10,530$        3,089$          10,925$       

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUNDPOLICE COMMISSION‐ DEPARTMENT # 522

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 84

PROPOSED BUDGET

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11/01/2019 Page 85

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐54700‐1210 SALARIES 411,046$      421,989$          326,921$      552,300$          510,761$      566,000$     110‐54700‐1230 OVERTIME 7,185             13,483              7,185             12,000              12,005           12,000          

110‐54700‐1510 LIFE INSURANCE 213                229                    151                250                    261                275               

110‐54700‐1520 DISABILITY INSURANCE 1,274             1,571                 1,244             2,300                 2,099             1,800            

110‐54700‐1530 HEALTH INSURANCE 77,416           87,153              67,010           ‐                         ‐                      ‐                     

110‐54700‐1540 WORKERS COMPENSATION 35,990           19,956              24,121           47,400              27,452           47,200          

110‐54700‐1550 UNEMPLOYMENT INSURANCE 2,132             2,659                 302                3,400                 3,149             3,500            

110‐54700‐1710 UNIFORM/CLOTHING ALLOWANCE 405                940                    743                1,000                 1,172             1,200            

110‐54700‐1790 OTHER BENEFITS 225                225                    246                250                    202                250               

Total Personnel Expenses 535,886        548,205           427,923        618,900           557,101        632,225       

110‐54700‐2010 UTILITIES 5,392             4,353                 2,715             4,100                 2,337             3,000            

110‐54700‐2020 STREET LIGHTING 118,092        114,262            66,139           106,250            90,615           110,000       

Total Utilities 123,484        118,615            68,854           110,350            92,952           113,000       

110‐54700‐3110 MAINT SERVICE ‐ BUILDING 3,028             ‐                         994                1,800                 926                1,000            

110‐54700‐3120 MAINT SERVICE ‐ EQUIPMENT 3,722             8,817                 14,931           9,000                 21,060           15,000          110‐54700‐3130 MAINT SERVICE ‐ VEHICLE 10,893           15,651              7,862             10,000              21,253           16,000          

110‐54700‐3140 MAINT SERVICE ‐ GROUNDS 3,800             3,850                 2,500             11,500              1,000             3,000            

110‐54700‐3150 MAINT SERVICE ‐ STREET 8,899             10,374              7,751             10,000              6,294             10,000          

110‐54700‐3210 I.T. SERVICES 3,587             2,079                 2,359             3,200                 2,799             3,200            

110‐54700‐3320 ENGINEERING SERVICE 8,336             3,103                 4,015             20,000              2,697             20,000          

110‐54700‐3370 JANITORIAL SERVICE 996                ‐                         ‐                      ‐                         ‐                      ‐                     

110‐54700‐3381 PERMITS/FEES 1,000             1,000                 1,000             1,000                 1,000             1,000            

110‐54700‐3490 OTHER PROFESSIONAL SVCS 2,047             2,018                 2,188             3,000                 2,616             23,000          

110‐54700‐3510 POSTAGE 19                  7                        251                ‐                         375                300               

110‐54700‐3520 TELEPHONE 4,247             4,095                 3,697             4,500                 5,775             4,500            

110‐54700‐3530 INTERNET SERVICE PROVIDER 188                ‐                         ‐                      ‐                         ‐                      ‐                     

110‐54700‐3550 PUBLISHING 475                1,288                 ‐                      1,000                 ‐                      ‐                     

110‐54700‐3560 PRINTING 8                     1                        141                ‐                         30                  200               

110‐54700‐3610 DUES ‐                      ‐                         ‐                      300                    ‐                      300               

110‐54700‐3620 TRAVEL ‐                      ‐                         ‐                      1,210                 250                1,500            110‐54700‐3630 TRAINING 150                50                      650                400                    563                400               

110‐54700‐3810 SHORT TERM RENTAL 687                65                      184                1,000                 195                1,000            

Total Contractual Services 52,082          52,398             48,523          77,910             66,833          100,400       

110‐54700‐4110 MAINT SUPPLIES ‐ BUILDING 342                447                    562                500                    591                500               

110‐54700‐4120 MAINT SUPPLIES ‐ EQUIPMENT 2,360             1,361                 1,471             2,000                 3,841             2,500            

110‐54700‐4130 MAINT SUPPLIES ‐ VEHICLE 3,103             2,402                 887                2,500                 2,143             2,000            

110‐54700‐4140 MAINT SUPPLIES ‐ GROUNDS 235                626                    397                750                    280                650               

110‐54700‐4150 MAINT SUPPLIES ‐ STREET 10,437           17,781              9,578             17,000              13,386           17,000          

GENERAL FUNDSTREETS ‐ DEPARTMENT # 547

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDSTREETS ‐ DEPARTMENT # 547

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

110‐54700‐4170 MAINT SUPPLIES ‐ SNOW REMOVAL ‐                      ‐                         604                600                    770                600               

110‐54700‐4510 OFFICE SUPPLIES 72                  148                    15                  250                    42                  250               

110‐54700‐4520 OPERATING SUPPLIES 4,993             1,808                 2,155             4,000                 2,159             2,500            

110‐54700‐4525 MEDICAL SUPPLIES ‐                      ‐                         ‐                      200                    ‐                      ‐                     

110‐54700‐4530 SMALL TOOLS 5,206             336                    738                750                    1,916             1,500            

110‐54700‐4540 JANITORIAL SUPPLIES 294                ‐                         ‐                      ‐                         ‐                      ‐                     

110‐54700‐4550 AUTOMOTIVE FUEL / OIL 17,192           18,047              16,733           17,000              22,260           20,000          

110‐54700‐4560 CHEMICALS 5,143             5,552                 5,060             5,000                 3,578             5,000            

110‐54700‐4580 UNIFORMS ‐                      2,394                 1,656             4,500                 3,120             4,500            

110‐54700‐4590 GENERAL SUPPLIES 47                  ‐                         ‐                      ‐                         ‐                      ‐                     

110‐54700‐4610 SMALL EQUIPMENT ‐ GENERAL 4,491             4,826                 2,794             4,500                 228                4,500            

110‐54700‐4620 SMALL EQUIPMENT ‐ IT 832                45                      3,098             300                    ‐                      300               

Total Supplies 54,747          55,773             45,748          59,850             54,314          61,800         

110‐54700‐6120 EMPLOYEE RELATIONS 83                  86                      20                  100                    41                  ‐                     

110‐54700‐6290 MISCELLANEOUS EXPENSE 346                ‐                         ‐                      ‐                         ‐                      ‐                     

Total Other Expenditures 429               86                     20                  100                   41                  ‐                    

110‐54700‐8300 EQUIPMENT 392                ‐                         ‐                      ‐                         ‐                      ‐                     

Total Fixed Assets 392               ‐                        ‐                     ‐                        ‐                     ‐                    

DEPARTMENT TOTAL 767,020$      775,077$          591,068$      867,110$          771,241$      907,425$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

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Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐51700‐1210 SALARIES ‐                      ‐                         ‐                      ‐                         ‐                      55,000          

110‐51700‐1230 OVERTIME ‐                      ‐                         ‐                      ‐                         ‐                      500               

110‐51700‐1510 LIFE INSURANCE ‐                      ‐                         ‐                      ‐                         ‐                      30                 

110‐51700‐1520 DISABILITY INSURANCE ‐                      ‐                         ‐                      ‐                         ‐                      250               

110‐51700‐1540 WORKERS COMPENSATION ‐                      ‐                         ‐                      ‐                         ‐                      1,525            

110‐51700‐1550 UNEMPLOYMENT INSURANCE ‐                      ‐                         ‐                      ‐                         ‐                      325               

110‐51700‐1790 OTHER BENEFITS ‐                      ‐                         ‐                      ‐                         ‐                      50                 

Total Personnel Expenses ‐                     ‐                        ‐                     ‐                        ‐                     57,680         

110‐51700‐2010 UTILITIES ‐                      ‐                         ‐                      ‐                         ‐                      12,360          

Total Utilities ‐                      ‐                         ‐                      ‐                         ‐                      12,360          

110‐51700‐3110 MAINT SERVICE ‐ BUILDING ‐                      ‐                         ‐                      ‐                         ‐                      10,300          

110‐51700‐3120 MAINT SERVICE ‐ EQUIPMENT ‐                      ‐                         ‐                      ‐                         ‐                      2,000            110‐51700‐3130 MAINT SERVICE ‐ VEHICLE ‐                      ‐                         ‐                      ‐                         ‐                      500               

110‐51700‐3210 I.T. SERVICES ‐                      ‐                         ‐                      ‐                         ‐                      927               

110‐51700‐3370 JANITORIAL SERVICE ‐                      ‐                         ‐                      ‐                         ‐                      51,500          

110‐51700‐3490 OTHER PROFESSIONAL SVCS ‐                      ‐                         ‐                      ‐                         ‐                      2,060            

110‐51700‐3510 POSTAGE ‐                      ‐                         ‐                      ‐                         ‐                      200               

110‐51700‐3520 TELEPHONE ‐                      ‐                         ‐                      ‐                         ‐                      721               

110‐51700‐3620 TRAVEL ‐                      ‐                         ‐                      ‐                         ‐                      309               110‐51700‐3630 TRAINING ‐                      ‐                         ‐                      ‐                         ‐                      206               

Total Contractual Services ‐                     ‐                        ‐                     ‐                        ‐                     68,723         

110‐51700‐4110 MAINT SUPPLIES ‐ BUILDING ‐                      ‐                         ‐                      ‐                         ‐                      10,000          

110‐51700‐4120 MAINT SUPPLIES ‐ EQUIPMENT ‐                      ‐                         ‐                      ‐                         ‐                      1,030            

110‐51700‐4130 MAINT SUPPLIES ‐ VEHICLE ‐                      ‐                         ‐                      ‐                         ‐                      103               

110‐51700‐4140 MAINT SUPPLIES ‐ GROUNDS ‐                      ‐                         ‐                      ‐                         ‐                      1,030            

110‐51700‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐                      ‐                         ‐                      ‐                         ‐                      500               

110‐51700‐4510 OFFICE SUPPLIES ‐                      ‐                         ‐                      ‐                         ‐                      200               

110‐51700‐4520 OPERATING SUPPLIES ‐                      ‐                         ‐                      ‐                         ‐                      2,000            

110‐51700‐4530 SMALL TOOLS ‐                      ‐                         ‐                      ‐                         ‐                      1,000            

110‐51700‐4540 JANITORIAL SUPPLIES ‐                      ‐                         ‐                      ‐                         ‐                      7,000            

110‐51700‐4550 AUTOMOTIVE FUEL / OIL ‐                      ‐                         ‐                      ‐                         ‐                      824               

110‐51700‐4580 UNIFORMS ‐                      ‐                         ‐                      ‐                         ‐                      100               

110‐51700‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                      ‐                         ‐                      ‐                         ‐                      500               

110‐51700‐4620 SMALL EQUIPMENT ‐ IT ‐                      ‐                         ‐                      ‐                         ‐                      2,000            

110‐51700‐4670 SMALL EQUIPMENT ‐ FURNITURE ‐                      ‐                         ‐                      ‐                         ‐                      1,000            

Total Supplies ‐                     ‐                        ‐                     ‐                        ‐                     27,287         

110‐51700‐6110 COMMUNITY RELATIONS ‐                      ‐                         ‐                      ‐                         ‐                      50                 

110‐51700‐6120 EMPLOYEE RELATIONS ‐                      ‐                         ‐                      ‐                         ‐                      100               

110‐51700‐6290 MISCELLANEOUS EXPENSE ‐                      ‐                         ‐                      ‐                         ‐                      25                 

Total Other Expenditures ‐                     ‐                        ‐                     ‐                        ‐                     175              

DEPARTMENT TOTAL ‐$                   ‐$                       ‐$                   ‐$                       ‐$                   166,225$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL FUNDPW BUILDING MAINTENANCE ‐ DEPARTMENT # 517

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 88

PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020110‐56200‐1210 SALARIES 175,803$      184,600$      140,462$      282,000$      239,703$      248,100$     110‐56200‐1230 OVERTIME 402                453                967                500                884                1,000            

110‐56200‐1510 LIFE INSURANCE 99                  108                62                  135                113                140               

110‐56200‐1520 DISABILITY INSURANCE 586                733                419                1,000             740                696               

110‐56200‐1530 HEALTH INSURANCE 30,030           31,634           21,039           ‐                      ‐                      ‐                     

110‐56200‐1540 WORKERS COMPENSATION 6,392             5,712             4,069             8,000             4,475             4,800            

110‐56200‐1550 UNEMPLOYMENT INSURANCE 1,831             1,903             940                1,550             1,355             1,600            

110‐56200‐1710 UNIFORM/CLOTHING ALLOWANCE 480                105                504                300                330                400               

110‐56200‐1790 OTHER BENEFITS 101                101                103                150                61                  150               

Total Personnel Expenses 215,724        225,349        168,565        293,635        247,661        256,886       

110‐56200‐2010 UTILITIES 13,257           13,887           8,607             13,000           11,626           13,000          

110‐56200‐2020 STREET LIGHTING 3,917             3,757             2,196             3,500             3,138             3,500            

110‐56200‐2220 SIGNAGE 603                1,204             ‐                      1,000             ‐                      1,000            

Total Utilities 17,777           18,848           10,803           17,500           14,764           17,500          

110‐56200‐3110 MAINT SERVICE ‐ BUILDING 2,927             1,120             1,938             900                926                900               

110‐56200‐3120 MAINT SERVICE ‐ EQUIPMENT 564                5,957             2,446             1,500             684                1,000            110‐56200‐3130 MAINT SERVICE ‐ VEHICLE 1,098             1,243             948                1,200             1,026             1,000            

110‐56200‐3140 MAINT SERVICE ‐ GROUNDS 6,380             9,932             7,382             9,000             8,011             6,500            

110‐56200‐3141 MOWING SERVICES 10,137           18,300           14,145           16,000           16,344           18,000          

110‐56200‐3210 I.T. SERVICES 3,577             2,263             1,438             2,500             1,869             2,000            

110‐56200‐3320 ENGINEERING SERVICE 1,437             ‐                      ‐                      ‐                      ‐                      ‐                     

110‐56200‐3490 OTHER PROFESSIONAL SVCS 1,842             96                  38                  1,000             276                1,000            

110‐56200‐3510 POSTAGE 59                  6                     1                     100                28                  100               

110‐56200‐3520 TELEPHONE 4,129             3,926             3,674             4,000             5,127             300               

110‐56200‐3530 INTERNET SERVICE PROVIDER 188                ‐                      ‐                      ‐                      ‐                      ‐                     

110‐56200‐3550 PUBLISHING ‐                      ‐                      ‐                      ‐                      315                300               

110‐56200‐3560 PRINTING ‐                      1                     7                     200                25                  100               

110‐56200‐3630 TRAINING 120                130                300                ‐                      503                400               

110‐56200‐3810 SHORT TERM RENTAL ‐                      65                  147                ‐                      195                100               

Total Contractual Services 32,458           43,039           32,464           36,400          35,329          31,700         

110‐56200‐4110 MAINT SUPPLIES ‐ BUILDING 2,958             792                1,811             750                1,935             1,500            

110‐56200‐4120 MAINT SUPPLIES ‐ EQUIPMENT 3,059             3,137             2,769             3,000             1,538             3,000            

110‐56200‐4130 MAINT SUPPLIES ‐ VEHICLE 69                  74                  103                150                484                200               

110‐56200‐4140 MAINT SUPPLIES ‐ GROUNDS 15,800           13,406           4,105             10,000           14,491           10,000          

110‐56200‐4210 MAINT SUPPLIES ‐ EQUIP IT ‐                      93                  ‐                      ‐                      ‐                      ‐                     

110‐56200‐4510 OFFICE SUPPLIES 92                  360                103                300                446                300               

110‐56200‐4520 OPERATING SUPPLIES 244                2,551             785                1,000             1,730             1,000            

110‐56200‐4530 SMALL TOOLS 348                536                1                     500                142                500               

110‐56200‐4540 JANITORIAL SUPPLIES 1,912             ‐                      ‐                      ‐                      ‐                      ‐                     

GENERAL FUNDPARKS ‐ DEPARTMENT # 562

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

Account Number Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

GENERAL FUNDPARKS ‐ DEPARTMENT # 562

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

110‐56200‐4550 AUTOMOTIVE FUEL / OIL 5,008             4,813             4,310             4,500             4,792             3,000            

110‐56200‐4560 CHEMICALS 748                248                1,285             500                856                500               

110‐56200‐4580 UNIFORMS ‐                      80                  116                500                758                650               

110‐56200‐4590 GENERAL SUPPLIES 31                  ‐                      ‐                      ‐                      ‐                      ‐                     

110‐56200‐4610 SMALL EQUIPMENT ‐ GENERAL 36                  661                615                500                1,170             1,000            

110‐56200‐4620 SMALL EQUIPMENT ‐ IT ‐                      ‐                      25                  ‐                      ‐                      ‐                     

Total Supplies 30,305          26,751          16,028          21,700          28,342          21,650         

110‐56200‐6110 COMMUNITY RELATIONS 11,545           20,451           441                2,000             679                500               

110‐56200‐6115 ED‐GLEN POOL ‐                      ‐                      12,014           12,000           12,500           12,000          

110‐56200‐6290 MISCELLANEOUS EXPENSE ‐                      74                  ‐                      ‐                      ‐                      ‐                     

110‐56200‐6300 MEMORIALS 250                ‐                      277                300                500                500               

Total Other Expenditures 11,795          20,525          12,732          14,300          13,679          13,000         

DEPARTMENT TOTAL 308,059$      334,512$      240,592$      383,535$      339,775$      340,736$     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/01/2019 Page 90

PROPOSED BUDGET

DEBT SERVICE FUNDS

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

Revenues and Other Sources:

Taxes 517,955$         513,294$         498,027$         485,982$         490,095$         479,264$        

Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 425                   1,037                883                   500                   1,238                800                  

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 518,380           514,331           498,910           486,482           491,333           480,064          

Expenditures and Other Uses:

Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service 524,184           515,184           28,172             501,163           501,138           490,475          

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 524,184           515,184           28,172             501,163           501,138           490,475          

Excess (Deficiency) of 

Revenues Over Expenditures (5,804)              (853)                  470,738           (9,805)              (10,411)           

Estimated Beginning Cash & Investments Balance 465,508          

Projected Ending Cash & Investments Balance 455,097$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL OBLIGATION BOND 2011A FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 420

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 91

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES420‐31110 PROPERTY TAX ‐ BOND PAYMENT 517,955$         513,294$         498,027$         469,482$         473,548$         465,264$        420‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐                        ‐                        ‐                        16,500             16,547             14,000            

420‐37200 INTEREST INCOME 425                   1,037               883                   500                   1,238               800                  

Total Revenues 518,380           514,331           498,910           486,482           491,333           480,064          

420‐58400‐7100 PRINCIPAL PAYMENT 450,000           450,000           ‐                        450,000           450,000           450,000          

420‐58400‐7200 INTEREST EXPENSE 74,025             65,025             28,013             50,963             50,963             40,275            

420‐58400‐7300 FISCAL AGENT FEES 159                   159                   159                   200                   175                   200                  

Total Debt Service 524,184          515,184          28,172            501,163          501,138          490,475         

EXPENDITURES TOTAL 524,184$         515,184$         28,172$           501,163$         501,138$         490,475$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

GENERAL OBLIGATION BOND ‐ 2011A REFUNDING FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 92

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

Revenues and Other Sources:

Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     

Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 452                   1,476                642                   500                   1,592                1,500               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 120,000           120,000           70,000             120,000           120,000           120,000          

          Total 120,452           121,476           70,642             120,500           121,592           121,500          

Expenditures and Other Uses:

Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service 122,689           120,589           112,229           115,188           115,163           112,563          

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 122,689           120,589           112,229           115,188           115,163           112,563          

Excess (Deficiency) of 

Revenues Over Expenditures (2,237)              887                   (41,587)            6,429                8,937               

Estimated Beginning Cash & Investments Balance 184,329          

Projected Ending Cash & Investments Balance 193,266$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

GENERAL OBLIGATION BOND 2011B FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 421

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 93

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES421‐37200 INTEREST INCOME 452$                1,476$             642$                500$                1,592$             1,500$            

421‐39510 TRANSFER FROM WATER FUND 60,000             60,000             35,000             60,000             60,000             60,000            

421‐39520 TRANSFER FROM SEWER FUND 60,000             60,000             35,000             60,000             60,000             60,000            

Total Revenues 120,452           121,476           70,642             120,500           121,592           121,500          

421‐58400‐7100 PRINCIPAL PAYMENT 105,000           105,000           105,000           105,000           105,000           105,000          

421‐58400‐7200 INTEREST EXPENSE 15,400             13,300             5,650               9,988               9,988               7,363              421‐58400‐7300 FISCAL AGENT FEES 159                   159                   159                   200                   175                   200                  

421‐58400‐7460 DEFERRED LOSS ON REFUNDING 2,130               2,130               1,420               ‐                        ‐                        ‐                       

Total Debt Service 122,689          120,589          112,229          115,188          115,163          112,563         

EXPENDITURES TOTAL 122,689$         120,589$         112,229$         115,188$         115,163$         112,563$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

GENERAL OBLIGATION BOND ‐ 2011B REFUNDING FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 94

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

Revenues and Other Sources:

Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     

Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        352,469           495,000           520,834           505,000          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues ‐                        ‐                        46,075             41,000             77,323             12,000            

Other Financing Sources ‐                        ‐                        6,895,728        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        284,604           ‐                        ‐                        ‐                       

          Total ‐                        ‐                        7,578,876        536,000           598,157           517,000          

Expenditures and Other Uses:

Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        63,695             ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        151,389           480,697           480,847           483,548          

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        1,763,750        4,175,000        4,480,705        800,000          

          Total ‐                        ‐                        1,978,834        4,655,697        4,961,552        1,283,548       

Excess (Deficiency) of 

Revenues Over Expenditures ‐                        ‐                        5,600,042        (4,363,395)      (766,548)         

Estimated Beginning Cash & Investments Balance 1,144,231       

Projected Ending Cash & Investments Balance 377,683$        

ACTUAL CURRENT ‐ FY 2019 BUDGET

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

ALT REVENUE G.O. BOND ‐ 2018VILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 475

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PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES475‐34145 NON‐HOME RULE SALES TAX ‐$                      ‐$                      352,469$         495,000$         520,834$         505,000$        

475‐37200 INTEREST INCOME ‐                        ‐                        46,075             41,000             77,323             12,000            

475‐38100 BOND PROCEEDS ‐                        ‐                        6,895,728        ‐                        ‐                        ‐                       

475‐39275 TRANSFER FROM NON‐HOME RULE SAL ‐                        ‐                        284,604           ‐                        ‐                        ‐                       

Total Revenues ‐                        ‐                        7,578,876       536,000           598,157           517,000          

475‐54700‐3490 OTHER PROFESSIONAL SVCS ‐                        ‐                        63,695             ‐                        ‐                        ‐                       

‐                        ‐                        63,695             ‐                        ‐                       

475‐51100‐7100 PRINCIPAL PAYMENT ‐                        ‐                        ‐                        245,000           245,000           255,000          

475‐51100‐7200 INTEREST EXPENSE ‐                        ‐                        151,239           235,697           235,697           228,348          

Total Debt Service ‐                        ‐                        151,239           480,697           480,697           483,348          

475‐59000‐9270 TRANSFER TO CAPITAL EXPENDITURE FUND ‐                        ‐                        72,665             ‐                        ‐                        ‐                       475‐59000‐9275 TRANSFER TO NON‐HOME RULE SALES TAX ‐                        ‐                        1,691,085        4,175,000        4,480,705        800,000          

Total Transfers Out ‐                        ‐                        1,763,750        4,175,000       4,480,705       800,000         

EXPENDITURES TOTAL ‐$                      ‐$                      1,978,684$     4,655,697$     4,961,402$     1,283,348$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

ALT REVENUE G.O. BOND 2018FUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

ENTERPRISE FUNDS

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges 2,178,736        2,223,986        1,538,612        2,271,500        2,106,234        2,192,000       

Other Revenues 11,309             24,516             12,551             902,400           32,703             33,000            

Other Financing Sources 2,338                6,620                8,768                ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        2,900,000        140,000           387,793           1,818,600       

          Total 2,192,383        2,255,122        4,459,931        3,313,900        2,526,730        4,043,600       

Expenditures and Other Uses:Personnel 424,015           457,903           468,950           619,150           623,612           610,239          

Utilities 78,523             78,912             45,725             80,000             68,629             90,000            

Contractual Services 853,055           941,734           802,269           1,394,290        1,686,263        1,985,300       

Supplies 135,015           118,087           63,164             136,800           124,150           111,200          

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 1,443                (613)                  126                   300                   ‐                        300                  

Debt Service 282,679           269,086           211,070           262,715           262,709           262,710          

Fixed Assets ‐                        4,053                ‐                        921,600           296,423           740,600          

Transfers Out 191,366           1,215,544        91,851             144,000           135,871           144,000          

          Total 1,966,096        3,084,706        1,683,155        3,558,855        3,197,657        3,944,349       

Excess (Deficiency) of Revenues Over Expenditures 226,287           (829,584)          2,776,776        (670,927)          99,251            

Estimated Beginning Cash & Investments Balance 49,480            

Projected Ending Cash & Investments Balance 148,731$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

WATER FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 510

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PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES510‐36110 WATER SALES 1,762,649$     1,791,685$     1,268,408$     1,861,500$     1,711,397$     1,800,000$    510‐36120 WATER SERVICE CHARGE 347,761           381,906           234,443           365,000           350,632           350,000          

510‐36130 TAP‐ON FEES 18,225             216                   4,120               ‐                        ‐                        ‐                       

510‐36140 WATER DISCONNECT / TURN‐ON FEE 10,740             2,884               3,442               5,000               5,137               5,000              

510‐36299 ENTERPRISE PENALTIES 24,766             25,085             14,470             22,000             23,368             22,000            

510‐36450 ADMINISTRATIVE / DOCUMENTATIO 15,890             22,210             13,700             18,000             15,700             15,000            

510‐36460 SERVICE CHARGE ‐ OTHER (1,324)              ‐                        100                   ‐                        ‐                        ‐                       

510‐36465 WATER REFUND BAL 29                     ‐                        (71)                    ‐                        ‐                        ‐                       

510‐37200 INTEREST INCOME 11,309             22,361             10,791             2,400               32,703             33,000            

510‐37900 MISCELLANEOUS INCOME ‐                        2,155               1,760               ‐                        ‐                        ‐                       

510‐38200 PROCEEDS ‐ FIXED ASSETS SALES 2,338               6,620               8,768               ‐                        ‐                        ‐                       

510‐38300 PROCEEDS ‐ LOAN ‐                        ‐                        ‐                        900,000           ‐                        ‐                       

510‐39515 TRANSFER FROM WATER CAPITAL FU ‐                        ‐                        2,900,000        140,000           387,793           818,600          

510‐39520 TRANSFER FROM SEWER FUND ‐                        ‐                        ‐                        ‐                        ‐                        1,000,000       

Total Revenues 2,192,383       2,255,122       4,459,931       3,313,900       2,526,730       4,043,600      

510‐54100‐1210 SALARIES 288,713           282,145           272,126           406,800           397,379           382,000          

510‐54100‐1230 OVERTIME 12,642             15,317             12,787             15,000             14,777             15,000            

510‐54100‐1510 LIFE INSURANCE 131                   148                   113                   150                   199                   215                  

510‐54100‐1520 DISABILITY INSURANCE 761                   982                   744                   900                   1,275               1,224              

510‐54100‐1530 HEALTH INSURANCE 65,963             72,325             65,668             100,500           106,798           110,300          

510‐54100‐1540 WORKERS COMPENSATION 14,242             9,518               6,207               11,450             12,892             11,000            

510‐54100‐1550 UNEMPLOYMENT INSURANCE 2,447               1,208               ‐                        1,050               1,032               1,200              

510‐54100‐1610 SOCIAL SECURITY CONTRIBUTION 19,138             18,835             15,951             25,450             25,985             24,600            

510‐54100‐1620 MEDICARE CONTRIBUTION 4,476               4,406               3,731               5,700               6,107               5,800              

510‐54100‐1630 IMRF CONTRIBUTION 15,115             52,370             90,696             51,400             56,242             58,000            

510‐54100‐1710 UNIFORM/CLOTHING ALLOWANCE 252                   514                   783                   600                   744                   750                  

510‐54100‐1790 OTHER BENEFITS 135                   135                   144                   150                   182                   150                  

Total Personnel 424,015          457,903          468,950          619,150          623,612          610,239         

510‐54100‐2010 UTILITIES 78,523             78,912             45,725             80,000             68,629             90,000            

Total Utilities 78,523            78,912            45,725            80,000            68,629            90,000           

510‐54100‐3110 MAINT SERVICE ‐ BUILDING 4,853               ‐                        1,150               2,000               951                   1,500              

510‐54100‐3120 MAINT SERVICE ‐ EQUIPMENT 4,436               5,722               3,408               8,500               9,770               5,000              

510‐54100‐3130 MAINT SERVICE ‐ VEHICLE 3,485               65                     2,596               3,000               1,188               1,500              

510‐54100‐3160 MAINT SERVICE ‐ UTILITY SYSTEM 10,149             12,133             20,001             32,000             80,004             50,000            

510‐54100‐3210 I.T. SERVICES 2,851               2,166               6,837               10,000             6,893               7,500              

EXPENDITURES

WATER FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

WATER FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

510‐54100‐3310 ACCOUNTANT SERVICE 3,500               ‐                        3,500               3,500               3,069               3,500              

510‐54100‐3320 ENGINEERING SERVICE 1,667               15,607             16,261             491,900           104,845           78,000            

510‐54100‐3370 JANITORIAL SERVICE 996                   ‐                        ‐                        ‐                        ‐                        ‐                       

510‐54100‐3390 LABORATORY SERVICE 4,904               6,683               2,720               6,500               3,106               3,000              

510‐54100‐3490 OTHER PROFESSIONAL SVCS 5,837               6,934               4,099               6,000               13,051             25,000            

510‐54100‐3510 POSTAGE 8,773               8,553               5,509               8,500               8,250               9,000              

510‐54100‐3520 TELEPHONE 4,584               4,705               3,390               6,000               5,680               3,500              

510‐54100‐3530 INTERNET SERVICE PROVIDER 188                   ‐                        ‐                        ‐                        ‐                        ‐                       

510‐54100‐3550 PUBLISHING ‐                        257                   ‐                        ‐                        1,319               1,500              

510‐54100‐3560 PRINTING 4,138               3,627               3,485               4,000               3,827               4,000              

510‐54100‐3610 DUES 868                   1,006               1,020               1,100               784                   1,100              

510‐54100‐3620 TRAVEL 180                   ‐                        ‐                        1,210               500                   1,500              

510‐54100‐3630 TRAINING 1,225               50                     375                   1,400               938                   1,400              

510‐54100‐3750 WATER PURCHASES 789,348           872,206           727,751           774,080           1,387,433        1,726,000       

510‐54100‐3810 SHORT TERM RENTAL 588                   65                     147                   600                   230                   300                  

510‐54100‐3820 SHORT TERM LEASES 485                   1,955               ‐                        2,000               ‐                        2,000              

510‐54100‐3910 LIABILITY INSURANCE ‐                        ‐                        ‐                        15,000             54,425             60,000            

510‐54100‐3920 PROPERTY / CASUALTY INSURANCE ‐                        ‐                        ‐                        17,000             ‐                        ‐                       

Total Contractual Services 853,055          941,734          802,249          1,394,290       1,686,263       1,985,300      

510‐54100‐4110 MAINT SUPPLIES ‐ BUILDING 515                   723                   233                   600                   352                   500                  

510‐54100‐4120 MAINT SUPPLIES ‐ EQUIPMENT 6,213               460                   126                   7,500               1,039               750                  

510‐54100‐4130 MAINT SUPPLIES ‐ VEHICLE 22                     84                     497                   800                   458                   750                  

510‐54100‐4140 MAINT SUPPLIES ‐ GROUNDS 404                   ‐                        ‐                        300                   118                   300                  

510‐54100‐4160 MAINT SUPPLIES ‐ UTILITY SYSTEM 110,796           103,322           49,314             103,000           107,433           80,000            

510‐54100‐4510 OFFICE SUPPLIES 72                     148                   29                     500                   105                   500                  

510‐54100‐4520 OPERATING SUPPLIES 1,479               640                   2,827               10,000             1,333               10,000            

510‐54100‐4530 SMALL TOOLS 631                   605                   593                   600                   77                     600                  

510‐54100‐4540 JANITORIAL SUPPLIES 772                   ‐                        ‐                        ‐                        ‐                        ‐                       

510‐54100‐4550 AUTOMOTIVE FUEL / OIL 8,862               7,668               6,662               7,500               8,398               7,500              

510‐54100‐4560 CHEMICALS ‐                        ‐                        ‐                        ‐                        291                   300                  

510‐54100‐4580 UNIFORMS ‐                        620                   323                   2,000               1,466               2,000              

510‐54100‐4590 GENERAL SUPPLIES 31                     ‐                        ‐                        ‐                        ‐                        ‐                       

510‐54100‐4610 SMALL EQUIPMENT ‐ GENERAL 4,370               3,100               2,125               3,000               2,272               3,000              

510‐54100‐4620 SMALL EQUIPMENT ‐ IT 848                   717                   435                   1,000               808                   5,000              

Total Supplies 135,015          118,087          63,164            136,800          124,150          111,200         

510‐54100‐6110 COMMUNITY RELATIONS ‐                        10                     ‐                        50                     ‐                        50                    

510‐54100‐6120 EMPLOYEE RELATIONS 166                   86                     ‐                        100                   ‐                        100                  

510‐54100‐6290 MISCELLANEOUS EXPENSE 298                   10                     126                   150                   ‐                        150                  

510‐54100‐6550 BAD DEBT EXPENSE ‐                        260                   ‐                        ‐                        ‐                        ‐                       

Total Other Expenditures 1,443               (613)                 126                  300                  ‐                       300                 

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PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

WATER FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

510‐58600‐7100 PRINCIPAL PAYMENT 199,262           220,466           172,987           227,910           229,088           234,214          

510‐58600‐7200 INTEREST EXPENSE 63,447             48,620             38,083             34,805             33,621             28,496            

Total Debt Service 262,709          269,086          211,070          262,715          262,709          262,710         

510‐54100‐8300 EQUIPMENT ‐                        4,053               ‐                        28,000             ‐                        ‐                       

510‐54100‐8400 VEHICLE ‐                        ‐                        ‐                        ‐                        28,000             ‐                       

510‐54100‐8500 UTILITY SYSTEM ‐                        ‐                        ‐                        893,600           268,423           740,600          

Total Fixed Assets ‐                       4,053               ‐                       921,600          296,423          740,600         

510‐59000‐9110 TRANSFER TO GENERAL FUND 50,000             80,000             ‐                        ‐                        ‐                        ‐                       

510‐59000‐9421 TRANSFER TO GO BOND 2011B 60,000             60,000             35,000             60,000             60,000             60,000            

510‐59000‐9515 TRANSFER TO WATER CAPITAL 81,366             1,075,544        56,851             84,000             75,871             84,000            

Total Transfers Out 191,366          1,215,544       91,851            144,000          135,871          144,000         

EXPENDITURES TOTAL 1,946,126$     3,084,706$     1,683,135$     3,558,855$     3,197,657$     3,944,349$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

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PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges 169,100           81,450             135,675           80,000             157,350           135,000          

Other Revenues 4,939                6,974                7,178                2,400                20,479             18,200            

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 942,441           1,075,544        56,851             84,000             85,871             84,000            

          Total 1,116,480        1,163,968        199,704           166,400           263,700           237,200          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 1,580                (345)                  2,831                ‐                        (1,045)              ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service 40,666             (7,011)              ‐                        ‐                        ‐                        ‐                       

Fixed Assets 1,600                10,000             ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        2,900,000        140,000           387,793           818,600          

          Total 43,846             2,644                2,902,831        140,000           386,748           818,600          

Excess (Deficiency) of Revenues Over Expenditures 1,072,634        1,161,324        (2,703,127)      (123,048)          (581,400)         

Estimated Beginning Cash & Investments Balance 1,069,163       

Projected Ending Cash & Investments Balance 487,763$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

WATER CAPITAL FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 515

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 101

PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES515‐36130 TAP‐ON FEES 169,100$         81,450$           135,675$         80,000$           157,350$         135,000$        515‐37200 INTEREST INCOME 4,939               6,974               7,178               2,400               20,479             18,200            

515‐39510 TRANSFER FROM WATER 81,366             1,075,544        56,851             84,000             85,871             84,000            

Total Revenues 255,405           1,163,968       199,704           166,400           263,700           237,200          

515‐54100‐3320 ENGINEERING SERVICE 1,580               (189)                 2,675               ‐                        (1,045)              ‐                       

Total Contractual Services 1,580               (345)                 2,831               ‐                       (1,045)             ‐                      

515‐54100‐8500 WATER UTILITY SYSTEM 1,600               10,000             ‐                        ‐                        ‐                        ‐                       

Total Fixed Assets 1,600               10,000            ‐                       ‐                       ‐                       ‐                      

515‐59000‐9510 TRANSFER TO WATER FUND ‐                        ‐                        2,900,000        140,000           387,793           818,600          

Total Interfund Operating Transfers ‐                       ‐                       2,900,000       140,000          387,793          818,600         

EXPENDITURES TOTAL 3,180$             9,655$             2,902,831$     140,000$         386,748$         818,600$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

WATER CAPITAL FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 102

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges 2,378,113        2,518,498        1,683,346        2,587,000        2,473,498        2,432,000       

Other Revenues 30,146             31,438             10,743             906,000           41,012             32,500            

Other Financing Sources (469)                  2,439                ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        1,825,000        625,131           2,077,000       

          Total 2,407,790        2,552,375        1,694,089        5,318,000        3,139,641        4,541,500       

Expenditures and Other Uses:Personnel 289,248           333,614           394,558           505,275           495,533           609,225          

Utilities 43,913             39,384             22,923             38,000             40,713             42,000            

Contractual Services 1,239,163        1,131,769        703,950           1,244,120        1,198,538        1,422,565       

Supplies 59,995             34,544             9,265                57,300             25,200             53,400            

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 83                     86                     ‐                        100                   ‐                        10,100            

Debt Service 58,147             210,234           165,829           254,330           254,326           254,327          

Fixed Assets 9,290                (2,398)              ‐                        1,750,000        541,325           1,490,000       

Transfers Out 174,401           1,208,004        78,680             123,000           126,164           1,123,000       

          Total 1,874,240        2,955,237        1,375,205        3,972,125        2,681,799        5,004,617       

Excess (Deficiency) of Revenues Over Expenditures 533,550           (402,862)          318,884           457,842           (463,117)         

Estimated Beginning Cash & Investments Balance 1,984,006       

Projected Ending Cash & Investments Balance 1,520,889$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

SEWER FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 520

ACTUAL CURRENT ‐ FY 2019 BUDGET

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PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020REVENUES520‐36130 TAP‐ON FEES 2,725$             2,725$             ‐$                      ‐$                      ‐$                      ‐$                     520‐36210 SEWER SERVICE 2,341,395        2,476,116        1,630,690        2,550,000        2,443,629        2,400,000       

520‐36290 SEWER ASSESSMENT 5,700               1,500               29,750             5,000               6,000               5,000              

520‐36292 SEWER ASSESSMENT ‐ SAVANNAH X' (1,150)              5,850               5,750               5,000               ‐                        5,000              

520‐36299 ENTERPRISE PENALTIES 29,443             32,307             17,156             27,000             23,869             22,000            

520‐37200 INTEREST INCOME 30,146             31,438             10,691             6,000               41,012             32,500            

520‐38200 PROCEEDS ‐ FIXED ASSETS SALES (469)                 2,439               ‐                        ‐                        ‐                        ‐                       

520‐38300 PROCEEDS ‐ LOAN ‐                        ‐                        ‐                        900,000           ‐                        ‐                       

520‐39525 TRANSFER FROM SEWER CAPITAL FUND ‐                        ‐                        ‐                        1,825,000        625,131           2,077,000       

Total Revenues 2,407,790       2,552,375       1,694,037       5,318,000       3,139,641       4,541,500      

520‐54200‐1210 SALARIES 199,827           206,885           223,593           333,400           315,992           382,000          

520‐54200‐1230 OVERTIME 8,428               10,212             8,545               12,000             10,452             15,000            

520‐54200‐1510 LIFE INSURANCE 94                     106                   89                     125                   157                   215                  

520‐54200‐1520 DISABILITY INSURANCE 552                   711                   588                   900                   1,015               960                  

520‐54200‐1530 HEALTH INSURANCE 47,741             52,155             51,778             79,100             84,376             110,300          

520‐54200‐1540 WORKERS COMPENSATION 9,613               5,871               3,598               11,450             12,892             11,000            

520‐54200‐1550 UNEMPLOYMENT INSURANCE ‐                        1,208               ‐                        1,050               1,032               1,200              

520‐54200‐1610 SOCIAL SECURITY CONTRIBUTION 13,147             13,673             12,621             20,850             20,531             24,600            

520‐54200‐1620 MEDICARE CONTRIBUTION 3,075               3,198               2,952               4,650               4,805               5,800              

520‐54200‐1630 IMRF CONTRIBUTION 6,673               39,497             90,691             41,600             44,140             58,000            

520‐54200‐1790 OTHER BENEFITS 98                     98                     103                   150                   141                   150                  

Total Personnel 289,248          333,614          394,558          505,275          495,533          609,225         

520‐54200‐2010 UTILITIES 43,913             39,384             22,923             38,000             40,713             42,000            

Total Utilities 43,913            39,384            22,923            38,000            40,713            42,000           

520‐54200‐3110 MAINT SERVICE ‐ BUILDING 2,052               ‐                        994                   ‐                        901                   1,000              

520‐54200‐3120 MAINT SERVICE ‐ EQUIPMENT 10,340             12,572             7,251               12,000             7,767               10,000            

520‐54200‐3130 MAINT SERVICE ‐ VEHICLE 1,093               66                     991                   800                   1,349               1,000              

520‐54200‐3160 MAINT SERVICE ‐ UTILITY SYSTEM 72,173             62,805             79,268             85,000             53,414             80,000            

520‐54200‐3210 I.T. SERVICES 2,003               928                   6,503               10,000             6,698               7,500              

520‐54200‐3310 ACCOUNTANT SERVICE 3,500               ‐                        3,500               3,500               3,069               3,500              

520‐54200‐3320 ENGINEERING SERVICE 6,004               989                   1,734               225,000           210,423           353,000          

520‐54200‐3370 JANITORIAL SERVICE 996                   ‐                        ‐                        ‐                        ‐                        ‐                       

520‐54200‐3490 OTHER PROFESSIONAL SVCS 1,592               2,259               3,303               2,000               4,375               13,500            

520‐54200‐3510 POSTAGE 8,150               7,740               5,314               8,000               8,185               9,000              

520‐54200‐3520 TELEPHONE 8,468               4,968               1,181               5,500               2,316               5,000              

520‐54200‐3530 INTERNET SERVICE PROVIDER 188                   ‐                        ‐                        ‐                        ‐                        ‐                       

520‐54200‐3550 PUBLISHING ‐                        ‐                        ‐                        ‐                        210                   500                  

520‐54200‐3560 PRINTING 1,591               1,077               874                   1,600               1,329               1,500              

520‐54200‐3610 DUES ‐                        ‐                        ‐                        65                     ‐                        65                    

520‐54200‐3620 TRAVEL ‐                        ‐                        ‐                        835                   150                   1,000              

520‐54200‐3630 TRAINING ‐                        ‐                        325                   ‐                        888                   500                  

520‐54200‐3760 SEWER TREATMENT / TRANSMISSION 1,120,436        1,034,477        592,565           874,320           868,949           900,000          

EXPENDITURES

SEWER FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 104

PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

SEWER FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

520‐54200‐3810 SHORT TERM RENTAL 577                   65                     147                   500                   214                   500                  

520‐54200‐3910 LIABILITY INSURANCE ‐                        ‐                        ‐                        15,000             28,301             35,000            

Total Contractual Services 1,239,163       1,127,946       703,950          1,244,120       1,198,538       1,422,565      

520‐54200‐4110 MAINT SUPPLIES ‐ BUILDING 76                     140                   233                   150                   289                   250                  

520‐54200‐4120 MAINT SUPPLIES ‐ EQUIPMENT 7,519               1,705               231                   5,000               594                   2,500              

520‐54200‐4130 MAINT SUPPLIES ‐ VEHICLE 115                   ‐                        118                   500                   233                   500                  

520‐54200‐4140 MAINT SUPPLIES ‐ GROUNDS 324                   ‐                        ‐                        ‐                        ‐                        ‐                       

520‐54200‐4160 MAINT SUPPLIES ‐ UTILITY SYSTEM 24,733             5,418               ‐                        15,000             6,946               15,000            

520‐54200‐4510 OFFICE SUPPLIES 72                     148                   29                     150                   97                     150                  

520‐54200‐4520 OPERATING SUPPLIES 2,949               551                   1,015               2,500               781                   2,500              

520‐54200‐4530 SMALL TOOLS 477                   60                     240                   250                   127                   250                  

520‐54200‐4540 JANITORIAL SUPPLIES 772                   ‐                        ‐                        ‐                        ‐                        ‐                       

520‐54200‐4550 AUTOMOTIVE FUEL / OIL 6,591               6,356               4,654               9,000               8,639               7,500              

520‐54200‐4560 CHEMICALS 14,459             18,284             1,637               20,000             5,307               20,000            

520‐54200‐4580 UNIFORMS ‐                        310                   323                   1,750               1,240               1,750              

520‐54200‐4590 GENERAL SUPPLIES 31                     ‐                        ‐                        ‐                        ‐                        ‐                       

520‐54200‐4610 SMALL EQUIPMENT ‐ GENERAL 121                   1,572               350                   3,000               5                       2,500              

520‐54200‐4620 SMALL EQUIPMENT ‐ IT 1,756               ‐                        435                   ‐                        942                   500                  

Total Supplies 59,995            34,544            9,265               57,300            25,200            53,400           

520‐54200‐6120 EMPLOYEE RELATIONS 83                     86                     ‐                        100                   ‐                        100                  

520‐54200‐6250 PROPERTY DAMAGE CLAIMS ‐                        ‐                        ‐                        ‐                        ‐                        10,000            

Total Other Expenditures 83                    86                    ‐                       100                  ‐                       10,100           

520‐58600‐7100 PRINCIPAL PAYMENT 54,543             124,541           117,240           183,450           183,447           186,672          

520‐58600‐7200 INTEREST EXPENSE 3,604               85,693             48,589             70,880             70,879             67,655            

Total Debt Service 58,147            210,234          165,829          254,330          254,326          254,327         

520‐54200‐8300 EQUIPMENT 9,290               13,578             ‐                        145,000           145,000           ‐                       

520‐54200‐8550 SEWER UTILITY SYSTEM ‐                        (15,976)            ‐                        1,605,000        396,325           1,490,000       

Total Fixed Assets 9,290               (2,398)             ‐                       1,750,000       541,325          1,490,000      

520‐59000‐9110 TRANSFER TO GENERAL FUND 50,000             80,000             ‐                        ‐                        ‐                        ‐                       

520‐59000‐9421 TRANSFER TO GO BOND 2011B 60,000             60,000             35,000             60,000             60,000             60,000            

520‐59000‐9525 TRANSFER TO SEWER CAPITAL 64,401             1,068,004        43,680             63,000             66,164             63,000            

520‐59510‐9965 TRANSFER TO WATER FUND ‐                        ‐                        ‐                        ‐                        ‐                        1,000,000       

Total Transfers Out 174,401          1,208,004       78,680            123,000          126,164          1,123,000      

EXPENDITURES TOTAL 1,874,240$     2,951,414$     1,375,205$     3,972,125$     2,681,799$     5,004,617$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/01/2019 Page 105

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges 147,475           68,675             70,850             70,000             110,825           100,000          

Other Revenues 1,585                676                   11,061             9,600                36,741             61,000            

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 64,401             1,068,004        43,680             63,000             66,164             63,000            

          Total 213,461           1,137,355        125,591           142,600           213,730           224,000          

Expenditures and Other Uses:Personnel ‐$                      ‐$                      ‐$                      ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 34,534             1,000                ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets 177,770           14,976             ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        1,825,000        625,131           2,077,000       

          Total 212,304           15,976             ‐                        1,825,000        625,131           2,077,000       

Excess (Deficiency) of Revenues Over Expenditures 1,157                1,121,379        125,591           (411,401)          (1,853,000)     

Estimated Beginning Cash & Investments Balance 3,093,941       

Projected Ending Cash & Investments Balance 1,240,941$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

SEWER CAPITAL FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 525

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 106

PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES525‐36130 TAP‐ON FEES 147,475$         68,675$           70,850$           70,000$           110,825$         100,000$        525‐37200 INTEREST INCOME 1,585               676                   11,061             9,600               36,741             61,000            

525‐39520 TRANSFER FROM SEWER 64,401             1,068,004        43,680             63,000             66,164             63,000            

Total Revenues 213,461           1,137,355       125,591           142,600           213,730           224,000          

525‐54200‐3310 ACCOUNTANT SERVICE ‐                        1,000               ‐                        ‐                        ‐                        ‐                       

525‐54200‐3320 ENGINEERING SERVICE 34,534             ‐                        ‐                        ‐                        ‐                        ‐                       

Total Contractual Services 34,534            1,000               ‐                       ‐                       ‐                       ‐                      

525‐54200‐8550 SEWER UTILITY SYSTEM 177,770           14,976             ‐                        ‐                        ‐                        ‐                       

Total Fixed Assets 177,770          14,976            ‐                       ‐                       ‐                       ‐                      

525‐59000‐9520 TRANSFER TO SEWER FUND ‐                        ‐                        ‐                        1,825,000        625,131           2,077,000       

Total Transfers Out ‐                       ‐                       ‐                       1,825,000       625,131          2,077,000      

EXPENDITURES TOTAL 212,304$         15,976$           ‐$                      1,825,000$     625,131$         2,077,000$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

SEWER CAPITAL FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 107

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges 717,610           750,920           513,367           786,000           773,488           812,350          

Other Revenues 225                   673                   220                   300                   870                   1,100               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 717,835           751,593           513,587           786,300           774,358           813,450          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 701,922           726,336           505,543           778,200           777,048           807,195          

Supplies ‐                        ‐                        ‐                        4,000                65                     2,000               

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 1,017                ‐                        ‐                        1,000                ‐                        1,000               

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out 10,500             12,000             ‐                        ‐                        ‐                        ‐                       

          Total 713,439           738,336           505,543           783,200           777,113           810,195          

Excess (Deficiency) of Revenues Over Expenditures 4,396                13,257             8,044                (2,755)              3,255               

Estimated Beginning Cash & Investments Balance 51,187            

Projected Ending Cash & Investments Balance 54,442$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

REFUSE COLLECTION FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2018Fund # 540

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 108

PROPOSED BUDGET

BUDGETAccount # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES540‐36310 GARBAGE SERVICE 714,350$         750,905$         513,367$         786,000$         773,488$         812,350$        540‐36450 ADMINISTRATIVE / DOCUMENTATIO 3,260               15                     ‐                        ‐                        ‐                        ‐                       

540‐37200 INTEREST INCOME 225                   673                   220                   300                   870                   1,100              

Total Revenues 717,835           751,593           513,587           786,300           774,358           813,450          

540‐54300‐3210 I.T. SERVICES 1,478               ‐                        1,609               2,000               1,606               1,650              

540‐54300‐3510 POSTAGE 8,150               7,740               5,202               8,600               8,485               9,000              

540‐54300‐3560 PRINTING 1,583               1,077               750                   1,600               1,158               1,300              

540‐54300‐3730 GARBAGE DISPOSAL 690,134           717,519           497,982           766,000           765,799           795,245          

540‐54300‐3810 SHORT TERM RENTAL 577                   ‐                        ‐                        ‐                        ‐                        ‐                       

Total Contractual Services 701,922          726,336          505,543          778,200          777,048          807,195         

540‐54300‐4510 OFFICE SUPPLIES ‐                        ‐                        ‐                        4,000               65                     2,000              

Total Contractual Services ‐                       ‐                       ‐                       4,000               65                    2,000              

540‐54300‐6550 BAD DEBT EXPENSE 1,017               ‐                        ‐                        1,000               ‐                        1,000              

Total Other Expenditures 1,017               ‐                       ‐                       1,000               ‐                       1,000              

540‐59000‐9110 TRANSFER TO GENERAL FUND 10,500             12,000             ‐                        ‐                        ‐                        ‐                       

Total Transfers Out 10,500            12,000            ‐                       ‐                       ‐                       ‐                      

EXPENDITURES TOTAL 713,439$         738,336$         505,543$         783,200$         777,113$         810,195$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

REFUSE COLLECTION FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 109

PROPOSED BUDGET

SPECIAL & OTHER FUNDS

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges 4,100                5,950                6,550                3,500                4,750                4,000               

Other Revenues 31                     1,333                407                   450                   1,283                1,200               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 4,131                7,283                6,957                3,950                6,033                5,200               

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 525                   695                   ‐                        6,600                6,780                2,000               

Supplies 553                   500                   1,325                2,400                2,486                2,500               

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        500                   500                   500                   500                  

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out 500                   ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 1,578                1,195                1,825                9,500                9,766                5,000               

Excess (Deficiency) of Revenues Over Expenditures 2,553                6,088                5,132                (3,733)              200                  

Estimated Beginning Cash & Investments Balance 91,645            

Projected Ending Cash & Investments Balance 91,845$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

CEMETERY FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 210

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 110

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES210‐36320 GRAVE LOT SALES 2,000$             2,000$             4,200$             2,000$             2,000$             2,000$            210‐36330 GRAVE SERVICE FEES 2,100               3,950               2,350               1,500               2,750               2,000              

210‐37200 INTEREST INCOME 531                   1,333               407                   450                   1,093               1,200              

210‐37900 MISCELLANEOUS INCOME (500)                 ‐                        ‐                        ‐                        190                   ‐                       

Total Revenues 4,131               7,283               6,957               3,950               6,033               5,200              

210‐54800‐3140 MAINT SERVICE ‐ GROUNDS ‐                        695                   ‐                        700                   1,000               1,000              

210‐54800‐3490 OTHER PROFESSIONAL SVCS 525                   ‐                        ‐                        5,900               5,780               1,000              

Total Contractual Services 525                  695                  ‐                       6,600               6,780               2,000              

210‐54800‐4120 MAINT SUPPLIES ‐ EQUIPMENT 512                   341                   86                     500                   ‐                        500                  

210‐54800‐4140 MAINT SUPPLIES ‐ GROUNDS 41                     159                   1,239               1,900               2,486               2,000              

Total Supplies 553                  500                  1,325               2,400               2,486               2,500              

210‐54800‐6290 COMMUNITY RELATIONS ‐                        ‐                        500                   500                   500                   500                  

Total Other Expenditures ‐                       ‐                       500                  500                  500                  500                 

210‐59000‐9780 TRANSFER TO CEMETERY TRUST 500                   ‐                        ‐                        ‐                        ‐                        ‐                       

Total Transfers Out 500                  ‐                       ‐                       ‐                       ‐                       ‐                      

EXPENDITURES TOTAL 1,578$             1,195$             1,825$             9,500$             9,766$             5,000$            

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

CEMETERY FUNDFUND DETAIL

FISCAL YEAR 2020(8 Month Budget)

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 111

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 88,562$           87,721$           55,201$           85,000$           83,555$           82,000$          Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 3,722                3,032                1,444                600                   4,291                6,000               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 92,284             90,753             56,645             85,600             87,846             88,000            

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        13,451             5,230                44,000             28,730             35,000            

Supplies ‐                        21,727             ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 11,568             ‐                        ‐                        1,500                1,500                2,000               

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        11,061             73,180             16,110             20,107             60,000            

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 11,568             46,239             78,410             61,610             50,337             97,000            

Excess (Deficiency) of Revenues Over Expenditures 80,716             44,514             (21,765)            37,509             (9,000)             

Estimated Beginning Cash & Investments Balance 328,515          

Projected Ending Cash & Investments Balance 319,515$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

TOURISM FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 220

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 112

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES220‐31240 TOURISM TAX 88,562$           87,721$           55,201$           85,000$           83,555$           82,000$          220‐37200 INTEREST INCOME 682                   3,032               1,444               600                   4,291               6,000              

220‐37800 PROMOTIONAL SALES 3,040               ‐                        ‐                        ‐                        ‐                        ‐                       

Total Revenues 92,284             90,753             56,645             85,600             87,846             88,000            

220‐57400‐3210 I.T. SERVICES ‐                        3,668               3,730               4,000               3,730               ‐                       

220‐57400‐3490 OTHER PROFESSIONAL SVCS ‐                        3,500               1,500               35,000             25,000             35,000            

220‐57400‐3650 PUBLICATIONS ‐                        6,283               ‐                        5,000               ‐                        ‐                       

Total Contractual Services ‐                       13,451            5,230               44,000            28,730            35,000           

220‐57400‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                        21,727             ‐                        ‐                        ‐                        ‐                       

Total Supplies ‐                       21,727            ‐                       ‐                       ‐                       ‐                      

220‐57400‐6110 COMMUNITY RELATIONS ‐                        ‐                        ‐                        1,500               1,500               2,000              

220‐57400‐6140 VILLAGE GRANT ‐ INTERNAL 11,568             ‐                        ‐                        ‐                        ‐                        ‐                       

Total Other Expenditures 11,568            ‐                       ‐                       1,500               1,500               2,000              

220‐57400‐8150 LAND IMPROVEMENT ‐                        11,061             73,180             16,110             20,107             ‐                       

220‐57400‐8200 BUILDING ‐                        ‐                        ‐                        ‐                        ‐                        60,000            

Total Fixed Assets ‐                       11,061            73,180            16,110            20,107            60,000           

EXPENDITURES TOTAL 11,568$           46,239$           78,410$           61,610$           50,337$           97,000$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

TOURISM FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 113

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 34,885             47,525             33,145             37,225             37,021             35,325            

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 20,000             ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 54,885             47,525             33,145             37,225             37,021             35,325            

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        1,591                1,300                127                   1,300               

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        1,100               

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 31,155             37,783             36,497             35,700             26,176             39,850            

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 31,155             37,783             38,088             37,000             26,303             42,250            

Excess (Deficiency) of Revenues Over Expenditures 23,730             9,742                (4,943)              10,718             (6,925)             

Estimated Beginning Cash & Investments Balance 39,249            

Projected Ending Cash & Investments Balance 32,324$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

COMMUNITY EVENTS FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 225

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 114

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES225‐37200 INTEREST INCOME 47$                   270$                157$                225$                557$                825$               225‐37400 DONATIONS 5,950               ‐                        ‐                        ‐                        ‐                        ‐                       

225‐37401 SPONSORSHIPS 11,025             20,375             11,825             20,500             16,700             20,000            

225‐37850 ALCOHOL SALES ‐                        ‐                        3,941               4,500               3,327               3,500              

225‐37900 MISCELLANEOUS INCOME 450                   5,354               ‐                        ‐                        ‐                        ‐                       

225‐37910 TICKET SALES 9,134               13,337             13,647             7,500               12,513             8,000              

225‐37911 BOOTH FEES 4,250               6,775               3,575               4,500               3,755               3,000              

225‐37912 VENDOR SALES 4,029               988                   ‐                        ‐                        139                   ‐                       

225‐39110 TRANSFER FROM GENERAL FUND 20,000             ‐                        ‐                        ‐                        ‐                        ‐                       

Total Revenues 54,885             47,099             33,145             37,225             36,991             35,325            

225‐57400‐2010 UTILITIES ‐                        ‐                        1,591               1,300               127                   1,300              

Total Utilities ‐                       ‐                       1,591               1,300               127                  1,300              

225‐57400‐4520 OPERATING SUPPLIES ‐                        ‐                        ‐                        ‐                        ‐                        1,100              

Total Supplies ‐                       ‐                       ‐                       ‐                       ‐                       1,100              

225‐57400‐6110 COMMUNITY RELATIONS 31,155             33,670             6,577               875                   4,596               15,600            

225‐57400‐6111 ENTERTAINMENT ‐                        4,098               21,795             26,245             15,349             18,050            

225‐57400‐6112 ADVERTISING ‐                        ‐                        1,721               2,000               1,818               1,000              

225‐57400‐6114 PORTAPOTTIES ‐                        ‐                        3,675               3,800               1,990               2,500              

225‐57400‐6116 RENTALS ‐                        ‐                        1,820               1,900               1,836               1,900              

225‐57400‐6117 LIGHT TOWERS ‐                        ‐                        708                   730                   488                   800                  

225‐57400‐6118 MISCELLANEOUS EXPENSE ‐                        15                     201                   150                   99                     ‐                       

Total Other Expenditures 31,155            37,783            36,497            35,700            26,176            39,850           

EXPENDITURES TOTAL 31,155$           37,783$           38,088$           37,000$           26,303$           42,250$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

COMMUNITY EVENTS FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURENT ‐ FY 2019

11/01/2019 Page 115

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      4,500$            Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        100,000          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues ‐                        ‐                        ‐                        ‐                        ‐                        100                  

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        75,000            

          Total ‐                        ‐                        ‐                        ‐                        ‐                        179,600          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        20,000            

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        130,000          

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        4,500               

          Total ‐                        ‐                        ‐                        ‐                        ‐                        154,500          

Excess (Deficiency) of Revenues Over Expenditures ‐                        ‐                        ‐                        ‐                        25,100            

Estimated Beginning Cash & Investments Balance ‐                       

Projected Ending Cash & Investments Balance 25,100$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

COTTONWOOD SSA FUNDVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 225

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 116

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES235‐31160 PROPERTY TAX ‐ COTTONWOOD SSA ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      4,500$            235‐31165 PRIOR YEAR ‐ COTTONWOOD SSA ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

235‐34310 FEDERAL GRANTS ‐                        ‐                        ‐                        ‐                        ‐                        100,000          

235‐37200 INTEREST INCOME ‐                        ‐                        ‐                        ‐                        ‐                        100                  235‐39270 TRANSFER FROM CAPITAL EXPENDIT ‐                        ‐                        ‐                        ‐                        ‐                        75,000            

Total Revenues ‐                        ‐                        ‐                        ‐                        ‐                        179,600          

235‐54700‐3320 ENGINEERING SERVICE ‐                        ‐                        ‐                        ‐                        ‐                        10,000            

235‐54700‐3330 LEGAL SERVICE ‐                        ‐                        ‐                        ‐                        ‐                        10,000            

Total Contractual Services ‐                       ‐                       ‐                       ‐                       ‐                       20,000           

235‐54700‐8600 STREETS ‐                        ‐                        ‐                        ‐                        ‐                        130,000          

Total Fixed Assets ‐                       ‐                       ‐                       ‐                       ‐                       130,000         

235‐59000‐9270 TRANSFER TO CAPITAL EXP FUND ‐                        ‐                        ‐                        ‐                        ‐                        4,500              

Total Transfers Out ‐                       ‐                       ‐                       ‐                       ‐                       4,500              

EXPENDITURES TOTAL ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      154,500$        

EXPENDITURES

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

COTTONWOOD SSA FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 117

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 197,730$         224,327$         265,993$         320,460$         324,079$         250,000$        Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 237                   375,206           57,936             25,600             2,489                11,500            

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 197,967           599,533           323,929           346,060           326,568           261,500          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 183,137           185,313           140,875           200,000           136,226           160,000          

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 25,817             213,070           80,415             20,000             5,756                10,000            

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        184,922           ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 208,954           398,383           406,212           220,000           141,982           170,000          

Excess (Deficiency) of Revenues Over Expenditures (10,987)            201,150           (82,283)            184,586           91,500            

Estimated Beginning Cash & Investments Balance 302,720          

Projected Ending Cash & Investments Balance 394,220$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

TORT & LIABILITY INSURANCE FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 242

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 118

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES242‐31110 PROPERTY TAX ‐ TORT LIABILITY 197,730$         224,327$         265,993$         311,660$         315,241$         240,000$        242‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐                        ‐                        ‐                        8,800               8,838               10,000            

242‐37200 INTEREST INCOME 237                   2,129               326                   600                   862                   1,500              

242‐37750 INSURANCE CLAIMS ‐                        373,077           57,610             25,000             1,627               10,000            

Total Revenues 197,967           599,533           323,929           346,060           326,568           261,500          

242‐51100‐3490 OTHER PROFESSIONAL SVCS ‐                        ‐                        ‐                        ‐                        ‐                        10,000            

242‐51100‐3910 LIABILITY INSURANCE 183,137           185,313           140,875           200,000           136,226           150,000          

Total Contractual Services 183,137          185,313          140,875          200,000          136,226          160,000         

242‐51100‐6250 PROPERTY DAMAGE CLAIMS 25,817             213,070           80,415             20,000             5,756               10,000            

Total Other Expenditures 25,817            213,070          80,415            20,000            5,756               10,000           

242‐51100‐8200 BUILDING ‐                        ‐                        184,922           ‐                        ‐                        ‐                       

Total Fixed Assets ‐                       ‐                       184,922          ‐                       ‐                       ‐                      

EXPENDITURES TOTAL 208,954$         398,383$         406,212$         220,000$         141,982$         170,000$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

TORT & LIABILITY INSURANCE FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 119

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue 342,956           345,120           236,407           336,000           334,762           483,200          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 2,825                4,246                1,484                2,100                7,283                7,200               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        378                   ‐                       

          Total 345,781           349,366           237,891           338,100           342,423           490,400          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 1,320                387,886           6,468                7,500                2,461                507,500          

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities 95,641             67,608             39,824             166,400           111,617           166,400          

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out 149,847           174,630           ‐                        75,000             74,659             150,000          

          Total 246,808           630,124           46,292             248,900           188,737           823,900          

Excess (Deficiency) of Revenues Over Expenditures 98,973             (280,758)          191,599           153,686           (333,500)         

Estimated Beginning Cash & Investments Balance 620,519          

Projected Ending Cash & Investments Balance 287,019$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

MOTOR FUEL TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 250

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 120

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020REVENUES250‐34130 MOTOR FUEL TAX 342,956$         345,120$         236,407$         336,000$         334,762$         483,200$        250‐37200 INTEREST INCOME 2,825               4,246               1,484               2,100               7,283               7,200              

250‐39110 TRANSFER IN FROM GENERAL FUND ‐                        ‐                        ‐                        ‐                        378                   ‐                       

Total Revenues 345,781           349,366           237,891           338,100           342,423           490,400          

250‐54700‐3150 MAINT SERVICE ‐ STREET ‐                        383,309           ‐                        ‐                        ‐                        500,000          

250‐54700‐3320 ENGINEERING SERVICE 1,320               4,577               6,468               7,500               2,461               7,500              

Total Contractual Services 1,320               387,886          6,468               7,500               2,461               507,500         

250‐54700‐5020 AGGREGATE ‐ CA‐6 1,786               2,738               616                   3,500               2,412               3,500              

250‐54700‐5040 AGGREGATE ‐ CM‐13 SLAG 17,350             ‐                        ‐                        20,000             ‐                        20,000            

250‐54700‐5050 AGGREGATE ‐ SAND (FILL) 558                   760                   ‐                        1,500               1,664               1,500              

250‐54700‐5060 BARRICADES ‐ TRAFFIC CONTROL ‐                        ‐                        ‐                        2,000               ‐                        2,000              

250‐54700‐5100 BITUMINOUS MATERIAL ‐ LIQUID A 14,160             ‐                        ‐                        25,000             ‐                        25,000            

250‐54700‐5110 BITUMINOUS MATERIAL ‐ RUBBERIZ 4,215               ‐                        ‐                        6,000               1,500               6,000              

250‐54700‐5130 CONCRETE ‐ CLASS 'X' / FI 12,212             24,563             3,380               20,000             22,070             20,000            

250‐54700‐5140 EROSION CONTROL ‐ MAT ‐                        218                   110                   1,500               ‐                        1,500              

250‐54700‐5150 EROSION CONTROL ‐ MISC. ‐                        ‐                        ‐                        1,500               ‐                        1,500              

250‐54700‐5160 FILL DIRT ‐                        ‐                        ‐                        800                   ‐                        800                  

250‐54700‐5170 HERBICIDES 114                   ‐                        ‐                        800                   ‐                        800                  

250‐54700‐5180 LIQUID CALCIUM CHLORIDE ‐                        ‐                        ‐                        2,400               ‐                        2,400              

250‐54700‐5190 MATERIALS ‐ MISC 4,573               4,809               6,652               6,000               8,220               6,000              

250‐54700‐5200 ROCK SALT 28,492             22,902             15,181             53,000             62,778             53,000            

250‐54700‐5210 SEED & STRAW 37                     134                   65                     800                   1,398               800                  

250‐54700‐5220 SIGNAGE 5,985               6,789               7,895               8,000               7,995               8,000              

250‐54700‐5230 TRAFFIC PAINT 117                   50                     ‐                        2,500               1,533               2,500              

250‐54700‐5250 CULVERT 3,651               2,082               3,495               2,500               1,559               2,500              

250‐54700‐5310 CONCRETE PRODUCTS 68                     2,233               2,430               3,500               488                   3,500              

250‐54700‐5910 ENGINEERING ‐ I 2,323               330                   ‐                        1,200               ‐                        1,200              

250‐54700‐5920 ENGINEERING ‐ II ‐                        ‐                        ‐                        2,300               ‐                        2,300              

250‐54700‐5930 ENGINEERING ‐ III ‐                        ‐                        ‐                        1,600               ‐                        1,600              

TotaL Special Commodoties 95,641            67,608            39,824            166,400          111,617          166,400         

250‐59000‐9110 TRANSFER TO GENERAL FUND 149,847           174,630           ‐                        75,000             74,659             150,000          

Total Transfers Out 149,847          174,630          ‐                       75,000            74,659            150,000         

EXPENDITURES TOTAL 246,808$         630,124$         46,292$           248,900$         188,737$         823,900$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

MOTOR FUEL TAX FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 121

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue 331,407           359,499           259,931           400,000           393,956           400,000          

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 12,701             (1,706)              25,514             ‐                        10,000             ‐                       

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 410,103           429,196           312,495           ‐                        ‐                        ‐                       

          Total 754,211           786,989           597,940           400,000           403,956           400,000          

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service 714,118           771,714           805,217           400,000           371,406           400,000          

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 714,118           771,714           805,217           400,000           371,406           400,000          

Excess (Deficiency) of Revenues Over Expenditures 40,093             15,275             (207,277)          32,550             ‐                       

Estimated Beginning Cash & Investments Balance 1,143,217       

Projected Ending Cash & Investments Balance 1,143,217$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

CENTER GROVE ROAD BUSINESS DISTRICT TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 260

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 122

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES260‐34140 SALES TAX 331,407$         (52,506)$          ‐$                      ‐$                      ‐$                      ‐$                     260‐34160 BUSINESS DISTRICT SALES TAX ‐                        412,005           259,931           400,000           393,956           400,000          

260‐37200 INTEREST INCOME 12,701             (1,706)              25,514             ‐                        10,000             ‐                       

260‐39110 TRANSFER FROM GENERAL FUND 410,103           429,196           312,495           ‐                        ‐                        ‐                       

Total Revenues 754,211           786,989           597,940           400,000           403,956           400,000          

260‐57100‐7100 PRINCIPAL PAYMENT 290,000           360,000           405,000           ‐                        ‐                        ‐                       

260‐57100‐7200 INTEREST EXPENSE 419,825           406,175           389,600           ‐                        ‐                        ‐                       

260‐57100‐7300 FISCAL AGENT FEES 4,293               5,539               10,617             ‐                        ‐                        ‐                       

260‐57100‐7510 CENTER GROVE RD REBATE ‐                        ‐                        ‐                        400,000           371,406           400,000          

Total Debt Service 714,118          771,714          805,217          400,000          371,406          400,000         

EXPENDITURES TOTAL 714,118$         771,714$         805,217$         400,000$         371,406$         400,000$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

CENTER GROVE ROAD BUSINESS DISTRICT TAX FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 123

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 145                   537                   249                   250                   545                   450                  

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 3,600                3,600                2,400                3,600                2,850                1,800               

          Total 3,745                4,137                2,649                3,850                3,395                2,250               

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        36,000             30,196             ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total ‐                        ‐                        ‐                        36,000             30,196             ‐                       

Excess (Deficiency) of Revenues Over Expenditures 3,745                4,137                2,649                (26,801)            2,250               

Estimated Beginning Cash & Investments Balance 31,221            

Projected Ending Cash & Investments Balance 33,471$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

HOUSING ASSISTANCE PROGRAM FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 280

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 124

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES280‐37200 INTEREST INCOME 145$                537$                249$                250$                545$                450$               280‐39110 TRANSFER FROM GENERAL FUND 3,600               3,600               2,400               3,600               2,850               1,800              

Total Revenues 3,745               4,137               2,649               3,850               3,395               2,250              

280‐52100‐1790 OTHER BENEFITS ‐                        ‐                        ‐                        36,000             30,196             ‐                       

Total Personnel ‐                       ‐                       ‐                       36,000            30,196            ‐                      

EXPENDITURES TOTAL ‐$                      ‐$                      ‐$                      36,000$           30,196$           ‐$                     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

HOUSING ASSISTANCE PROGRAM FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 125

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 262,031$         249,214$         270,945$         269,500$         273,990$         280,720$        Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 1,032                1,743                617                   1,620                1,342                1,400               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 263,063           250,957           271,562           271,120           275,332           282,120          

Expenditures and Other Uses:Personnel 278,672           292,429           189,610           312,575           329,549           344,525          

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 278,672           292,429           189,610           312,575           329,549           344,525          

Excess (Deficiency) of Revenues Over Expenditures (15,609)            (41,472)            81,952             (54,217)            (62,405)           

Estimated Beginning Cash & Investments Balance 147,343          

Projected Ending Cash & Investments Balance 84,938$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

SOCIAL SECURITY / MEDICARE FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 290

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 126

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES290‐31110 PROPERTY TAX ‐ SS MEDI 262,031$         249,214$         270,945$         260,500$         264,988$         270,720$        290‐31115 PRIOR YEAR ‐ GEN PROP TAX ‐                        ‐                        ‐                        9,000               9,002               10,000            

290‐37200 INTEREST INCOME 1,032               1,743               617                   1,620               1,342               1,400              

Total Revenues 263,063           250,957           271,562           271,120           275,332           282,120          

Administration Department

290‐51100‐1610 SOCIAL SECURITY CONTRIBUTION 15,016             15,827             8,208               14,200             13,830             14,600            

290‐51100‐1620 MEDICARE CONTRIBUTION 3,512               3,702               1,920               3,350               3,246               3,500              

Finance Department

290‐51300‐1610 SOCIAL SECURITY CONTRIBUTION 10,344             19,066             7,053               11,800             10,908             11,550            

290‐51300‐1620 MEDICARE CONTRIBUTION 2,420               4,460               1,650               2,800               2,556               2,700              

Village Clerk Department

290‐51400‐1610 SOCIAL SECURITY CONTRIBUTION 12,598             21                     ‐                        ‐                        ‐                        ‐                       

290‐51400‐1620 MEDICARE CONTRIBUTION 2,947               5                       ‐                        ‐                        ‐                        ‐                       

Building & Zoning Department

290‐51600‐1610 SOCIAL SECURITY CONTRIBUTION 11,995             16,532             11,659             20,100             18,838             18,800            

290‐51600‐1620 MEDICARE CONTRIBUTION 2,806               3,867               2,727               4,700               4,429               4,400              

Building Maintenance Department

290‐51700‐1610 SOCIAL SECURITY CONTRIBUTION 3,146               ‐                        ‐                        ‐                        ‐                        3,500              

290‐51700‐1620 MEDICARE CONTRIBUTION 736                   ‐                        ‐                        ‐                        ‐                        800                  

Police Department

290‐52100‐1610 SOCIAL SECURITY CONTRIBUTION 132,217           144,519           96,175             148,800           170,794           170,900          

290‐52100‐1620 MEDICARE CONTRIBUTION 30,922             33,799             22,493             34,800             40,847             40,000            

Senior Citizen Center

290‐53100‐1610 SOCIAL SECURITY CONTRIBUTION 2,101               1,952               1,464               2,650               2,478               2,600              

290‐53100‐1620 MEDICARE CONTRIBUTION 492                   457                   343                   625                   613                   650                  

Street Department

290‐54700‐1610 SOCIAL SECURITY CONTRIBUTION 26,057             26,771             19,996             35,100             33,109             35,900            

290‐54700‐1620 MEDICARE CONTRIBUTION 6,094               6,261               4,677               7,825               7,711               8,400              

EXPENDITURES

SOCIAL SECURITY / MEDICARE FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 127

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

SOCIAL SECURITY / MEDICARE FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

Parks Department

290‐56200‐1610 SOCIAL SECURITY CONTRIBUTION 10,956             11,342             8,642               17,525             15,784             18,200            

290‐56200‐1620 MEDICARE CONTRIBUTION 2,563               2,653               2,021               6,950               3,489               4,300              

Museum

290‐56500‐1610 SOCIAL SECURITY CONTRIBUTION 948                   968                   471                   1,100               741                   3,000              

290‐56500‐1620 MEDICARE CONTRIBUTION 222                   227                   111                   250                   176                   725                  

Economic Development

290‐57100‐1610 SOCIAL SECURITY CONTRIBUTION 470                   ‐                        ‐                        ‐                        ‐                        ‐                       

290‐57100‐1620 MEDICARE CONTRIBUTION 110                   ‐                        ‐                        ‐                        ‐                        ‐                       

Personnel Expenses 278,672          292,429          189,610          312,575          329,549          344,525         

EXPENDITURES TOTAL 278,672$         292,429$         189,610$         312,575$         329,549$         344,525$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

11/01/2019 Page 128

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 232,454$         249,214$         300,303$         235,200$         238,777$         269,200$        Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 802                   1,743                364                   600                   1,298                1,200               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 233,256           250,957           300,667           235,800           240,075           270,400          

Expenditures and Other Uses:Personnel 259,177           287,781           169,031           248,350           252,138           324,200          

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 259,177           287,781           169,031           248,350           252,138           324,200          

Excess (Deficiency) of Revenues Over Expenditures (25,921)            (36,824)            131,636           (12,063)            (53,800)           

Estimated Beginning Cash & Investments Balance 159,394          

Projected Ending Cash & Investments Balance 105,594$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

ILLINOIS MUNICIPAL RETIREMENT FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 291

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 129

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES291‐31110 PROPERTY TAX ‐ IMRF 232,454$         249,214$         300,303$         225,225$         228,800$         259,200$        291‐31115 PRIOR YEAR ‐ GEN PROP ‐                        ‐                        ‐                        9,975               9,977               10,000            

291‐37200 INTEREST INCOME 802                   1,743               364                   600                   1,298               1,200              

Total Revenues 233,256           250,957           300,667           235,800           240,075           270,400          

Administration Department

291‐51100‐1630 IMRF CONTRIBUTION 29,275             30,955             14,830             23,700             23,601             26,750            

Finance Department

291‐51300‐1630 IMRF CONTRIBUTION 24,370             63,700             16,813             25,300             24,088             27,200            

Village Clerk Department

291‐51400‐1630 IMRF CONTRIBUTION 29,036             ‐                        ‐                        ‐                        ‐                        ‐                       

Building & Zoning Department

291‐51600‐1630 IMRF CONTRIBUTION 29,179             40,240             28,680             43,200             41,596             44,300            

PW Building Maintenance Department

291‐51700‐1630 IMRF CONTRIBUTION 6,381               ‐                        ‐                        ‐                        ‐                        8,100              

Police Department

291‐52100‐1630 IMRF CONTRIBUTION 57,558             65,870             43,040             58,800             63,944             92,850            

Senior Citizen Center

291‐53100‐1630 IMRF CONTRIBUTION 2,698               2,822               2,024               2,850               3,079               3,600              

Street Department

291‐54700‐1630 IMRF CONTRIBUTION 58,921             61,405             46,892             63,250             70,707             81,300            

Parks Department

291‐56200‐1630 IMRF CONTRIBUTION 19,598             20,544             15,648             29,000             23,708             33,100            

Museum

291‐56500‐1630 IMRF CONTRIBUTION 2,161               2,245               1,104               2,250               1,415               7,000              

Personnel Expenses 259,177          287,781          169,031          248,350          252,138          324,200         

EXPENDITURES TOTAL 259,177$         287,781$         169,031$         248,350$         252,138$         324,200$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

ILLINOIS MUNICIPAL RETIRMENT FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 130

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue 23,609             28,137             21,623             25,800             22,177             22,000            

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 227                   1,032                549                   360                   1,671                1,800               

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 23,836             29,169             22,172             26,160             23,848             23,800            

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        950                   ‐                        141,000           82,995             98,000            

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total ‐                        950                   ‐                        141,000           82,995             98,000            

Excess (Deficiency) of Revenues Over Expenditures 23,836             28,219             22,172             (59,147)            (74,200)           

Estimated Beginning Cash & Investments Balance 76,769            

Projected Ending Cash & Investments Balance 2,569$            

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

RT 157 BUSINESS DISTRICT TAX FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 380

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 131

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES380‐34140 SALES TAX 23,609$           (4,250)$            ‐$                      ‐$                      ‐$                      ‐$                     380‐34160 BUSINESS DISTRICT SALES TAX ‐                        32,387             21,623             25,800             22,177             22,000            

380‐37200 INTEREST INCOME 227                   1,032               549                   360                   1,671               1,800              

Total Revenues 23,836             29,169             22,172             26,160             23,848             23,800            

380‐57100‐3320 ENGINEERING SERVICE ‐                        ‐                        ‐                        121,000           77,995             86,000            

380‐57100‐3330 LEGAL SERVICE ‐                        ‐                        ‐                        5,000               ‐                        2,000              

380‐57100‐3490 OTHER PROFESSIONAL SVCS ‐                        950                   ‐                        15,000             5,000               10,000            

Total Contractual Services ‐                       950                  ‐                       141,000          82,995            98,000           

EXPENDITURES TOTAL ‐$                      950$                ‐$                      141,000$         82,995$           98,000$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

RT 157 BUSINESS DISTRICT TAX FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 132

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 1,710                52,557             27,337             33,780             48,890             47,200            

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        890,000           847,060           1,142,000       

          Total 1,710                52,557             27,337             923,780           895,950           1,189,200       

Expenditures and Other Uses:Personnel ‐                        72,942             38,498             917,000           926,426           1,188,500       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 902                   27                     ‐                        2,000                ‐                        2,000               

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 1,502                2,182                2,472                2,200                24,103             8,000               

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 2,404                75,151             40,970             921,200           950,529           1,198,500       

Excess (Deficiency) of Revenues Over Expenditures (694)                  (22,594)            (13,633)            (54,579)            (9,300)             

Estimated Beginning Cash & Investments Balance 72,467            

Projected Ending Cash & Investments Balance 63,167$          

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

HEALTH INSURANCE FUNDVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 650

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 133

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES650‐37200 INTEREST INCOME 1,710$             2,148$             935$                180$                1,203$             1,400$            650‐37605 RETIREE/ COBRA CONTRIBUTIONS ‐                        50,114             25,634             33,600             46,301             45,300            650‐37900 MISCELLANEOUS INCOME ‐                        295                   768                   ‐                        1,386               500                  650‐39110 TRANSFER FROM GENERAL FUND ‐                        ‐                        ‐                        890,000           847,060           1,142,000       

Total Revenues 1,710               52,557             27,337             923,780           895,950           1,189,200      

650‐51100‐1530 HEALTH INSURANCE ‐                        ‐                        16,672             35,900             39,209             40,000            

650‐51100‐1531 HEALTH INSURANCE ‐ RETIREES ‐                        72,942             21,826             31,200             46,301             45,300            

650‐51300‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        61,500             61,904             69,000            

650‐51600‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        101,500           76,234             83,000            

650‐51700‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        ‐                        ‐                        16,800            

650‐52100‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        550,500           557,332           704,500          

650‐54700‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        103,150           110,383           152,500          

650‐56200‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        33,250             35,063             51,800            

650‐56500‐1530 HEALTH INSURANCE ‐                        ‐                        ‐                        ‐                        ‐                        25,600            

Total Personnel Expenditures ‐                       72,942            38,498            917,000          926,426          1,188,500      

650‐51100‐3490 OTHER PROFESSIONAL SVCS 902                   27                     ‐                        2,000               ‐                        2,000              

Total Contractual Services 902                  27                    ‐                       2,000               ‐                       2,000              

650‐51100‐6120 EMPLOYEE RELATIONS 1,502               2,182               2,472               2,200               2,700               3,000              

650‐51100‐6290 MISCELLANEOUS EXPENSE ‐                        ‐                        ‐                        ‐                        21,403             5,000              

Total Other Expenditures 1,502               2,182               2,472               2,200               24,103            8,000              

EXPENDITURES TOTAL 2,404$             75,151$           40,970$           921,200$         950,529$         1,198,500$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

HEALTH INSURANCE FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 134

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes 287,762$         ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 636,380           538,158           (83,180)            349,000           407,117           394,000          

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 85,000             398,550           452,209           450,800           475,386           470,000          

          Total 1,009,142       936,708           369,029           799,800           882,503           864,000          

Expenditures and Other Uses:Personnel 212,059           221,418           169,550           248,436           293,129           337,000          

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services 42,838             31,998             26,964             48,650             37,535             43,450            

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        300                   ‐                        300                  

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 254,897           253,416           196,514           297,386           330,664           380,750          

Excess (Deficiency) of Revenues Over Expenditures 754,245           683,292           172,515           551,839           483,250          

Estimated Beginning Cash & Investments Balance 8,018,417      

Projected Ending Cash & Investments Balance 8,501,667$    

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

POLICE PENSION FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 710

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 135

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES710‐31105 MUNICIPAL CONTRIBUTION ‐$                 398,550$   452,209$   450,800$          475,386$         470,000$        710‐31110 GENERAL PROPERTY TAX 287,762      ‐                  ‐                  ‐                         ‐                        ‐                       

710‐37200 INTEREST INCOME 64,168         105,703     84,546       96,000              98,136             96,000            

710‐37250 DIVIDEND INCOME 52,882         64,700       57,905       53,000              38,271             58,000            

710‐37280 GAIN ON SALE OF SECURITIES (80,704)       61,629       24,722       20,000              44,255             20,000            

710‐37290 ADJUSTMENT TO MARKET VALUE 369,244      136,375     (362,121)    ‐                         ‐                        ‐                       

710‐37600 POLICE PENSION CONTRIBUTIONS 230,790      169,751     111,768     180,000            226,455           220,000          

710‐39110 TRANSFER FROM GENERAL FUND 85,000         ‐                  ‐                  ‐                         ‐                        ‐                       

Total Revenues 1,009,142   936,708     369,029     799,800            882,503           864,000          

710‐53500‐1660 POLICE PENSION BENEFITS 212,059      221,418     169,550     248,436            293,129           337,000          

Total Personnel Expenses 212,059      221,418    169,550    248,436           293,129          337,000         

710‐53500‐3310 ACCOUNTANT SERVICE 2,250           2,000         2,050         2,200                 2,100               2,200              

710‐53500‐3330 LEGAL SERVICE 7,524           3,014         2,822         10,000              4,045               6,000              

710‐53500‐3410 FINANCIAL SERVICE FEE 18,342         21,466       16,608       23,200              24,550             25,000            

710‐53500‐3480 STATE FILING FEE 1,117           1,230         1,323         1,500                 1,459               1,500              

710‐53500‐3490 OTHER PROFESSIONAL SVCS 11,514         627             883             6,000                 1,320               3,000              

710‐53500‐3510 POSTAGE 10                ‐                  ‐                  50                      ‐                        50                    

710‐53500‐3610 DUES 795              795             795             800                    800                   800                  

710‐53500‐3620 TRAVEL 1,286           ‐                  ‐                  1,400                 200                   1,400              

710‐53500‐3630 TRAINING ‐                   2,866         2,483         3,500                 3,061               3,500              

Total Contractual Services 42,838        31,998      26,964      48,650             37,535            43,450           

710‐53500‐6290 MISCELLANEOUS EXPENSE ‐                   ‐                  ‐                  300                    ‐                        300                  

Total Other Expenditures ‐                   ‐                 ‐                 300                   ‐                       300                 

EXPENDITURES TOTAL 254,897$    253,416$   196,514$   297,386$          330,664$         380,750$        

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

POLICE PENSION FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 136

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures 3,953                3,130                2,933                3,000                3,267                3,000               

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 13                     91                     40                     60                     35                     50                    

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 3,367                ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 7,333                3,221                2,973                3,060                3,302                3,050               

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        13,000             ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total ‐                        ‐                        13,000             ‐                        ‐                        ‐                       

Excess (Deficiency) of Revenues Over Expenditures 7,333                3,221                (10,027)            3,302                3,050               

Estimated Beginning Cash & Investments Balance 3,802               

Projected Ending Cash & Investments Balance 6,852$            

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

DUI FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 720

ACTUAL CURRENT ‐ FY 2019 BUDGET

11/01/2019 Page 137

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES720‐35300 DUI FINES 3,953$             3,130$             2,933$             3,000$             3,267$             3,000$            720‐37200 INTEREST INCOME 13                     91                     40                     60                     35                     50                    

720‐39110 TRANSFER FROM GENERAL FUND 3,367               ‐                        ‐                        ‐                        ‐                        ‐                       

Total Revenues 7,333               3,221               2,973               3,060               3,302               3,050              

720‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                        ‐                        13,000             ‐                        ‐                        ‐                       

Total Supplies ‐                       ‐                       13,000            ‐                       ‐                       ‐                      

EXPENDITURES TOTAL ‐$                      ‐$                      13,000$           ‐$                      ‐$                      ‐$                     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

DUI FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 138

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 1                        ‐                        43,318             ‐                        15,154             100                  

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 1                        ‐                        43,318             ‐                        15,154             100                  

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        7,520                ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        32,800             ‐                        12,000             ‐                       

Transfers Out 403                   ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 403                   ‐                        40,320             ‐                        12,000             ‐                       

Excess (Deficiency) of Revenues Over Expenditures (402)                  ‐                        2,998                3,154                100                  

Estimated Beginning Cash & Investments Balance 6,152               

Projected Ending Cash & Investments Balance 6,252$            

ACTUAL CURRENT ‐ FY 2019 BUDGET

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

FEDERAL POLICE ESCROW FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 730

11/01/2019 Page 139

PROPOSED BUDGET

Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES730‐37200 INTEREST INCOME 1$                     ‐$                      23$                   ‐$                      101$                100$               730‐37500 ASSET SEIZURES ‐                        ‐                        43,295             ‐                        15,053             ‐                       

Total Revenues 1                       ‐                        43,318             ‐                        15,154             100                  

730‐52100‐4520 OPERATING SUPPLIES ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

730‐52100‐4528 POLICE SUPPLIES ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

730‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL ‐                        ‐                        7,520               ‐                        ‐                        ‐                       

Total Supplies ‐                       ‐                       7,520               ‐                       ‐                       ‐                      

730‐52100‐8400 VEHICLE ‐                        ‐                        32,800             ‐                        12,000             ‐                       

Total Fixed Assets ‐                       ‐                       32,800            ‐                       12,000            ‐                      

EXPENDITURES TOTAL ‐$                      ‐$                      40,320$           ‐$                      12,000$           ‐$                     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

FEDERAL POLICE ESCROW FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

11/01/2019 Page 140

PROPOSED BUDGET

FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 28,022             8,445                10,415             25                     2,948                120                  

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 403                   ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 28,425             8,445                10,415             25                     2,948                120                  

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        5,000                ‐                        ‐                        ‐                        ‐                       

Supplies 11,302             5,805                ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 26,433             90                     2,412                ‐                        ‐                        ‐                       

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        2,900                ‐                        5,477                ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 37,735             10,895             5,312                ‐                        5,477                ‐                       

Excess (Deficiency) of Revenues Over Expenditures (9,310)              (2,450)              5,103                (2,529)              120                  

Estimated Beginning Cash & Investments Balance 7,895               

Projected Ending Cash & Investments Balance 8,015$            

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

LOCAL POLICE ESCROW FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 740

ACTUAL CURRENT ‐ FY 2019 BUDGET

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Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES740‐37200 INTEREST INCOME 17$                   76$                   35$                   25$                   136$                120$               740‐37500 ASSET SEIZURES 25,405             8,369               10,380             ‐                        2,812               ‐                       

740‐37900 MISC INCOME 2,600               ‐                        ‐                        ‐                        ‐                        ‐                       

740‐39730 TRANSFER FROM FEDERAL ESCROW 403                   ‐                        ‐                        ‐                        ‐                        ‐                       

Total Revenues 28,425             8,445               10,415             25                     2,948               120                  

740‐52100‐3490 OTHER PROFESSIONAL SVCS ‐                        3,500               ‐                        ‐                        ‐                        ‐                       

740‐52100‐3630 TRAINING ‐                        1,500               ‐                        ‐                        ‐                        ‐                       

Total Contractual Services ‐                       5,000               ‐                       ‐                       ‐                       ‐                      

740‐52100‐4520 OPERATING SUPPLIES ‐                        884                   ‐                        ‐                        ‐                        ‐                       

740‐52100‐4528 POLICE SUPPLIES ‐                        240                   ‐                        ‐                        ‐                        ‐                       

740‐52100‐4610 SMALL EQUIPMENT ‐ GENERAL 11,302             4,681               ‐                        ‐                        ‐                        ‐                       

Total Supplies 11,302            5,805               ‐                       ‐                       ‐                       ‐                      

740‐52100‐6600 RELEASE OF SEIZED FUNDS 26,433             90                     2,412               ‐                        ‐                        ‐                       

Total Other Expenditures 26,433            90                    2,412               ‐                       ‐                       ‐                      

740‐52100‐8400 VEHICLE ‐                        ‐                        2,900               ‐                        5,477               ‐                       

Total Fixed Assets ‐                       ‐                       2,900               ‐                       5,477               ‐                      

EXPENDITURES TOTAL 37,735$           10,895$           5,312$             ‐$                      5,477$             ‐$                     

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

LOCAL POLICE ESCROW FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020Revenues and Other Sources:Taxes ‐$                      ‐$                      ‐$                      ‐$                      ‐$                      ‐$                     Licenses and Permits ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Intergovernmental Revenue ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fines & Forfeitures ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

User Charges ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Revenues 40                     10                     5                        10                     25                     45                    

Other Financing Sources ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Interfund Transfers 500                   ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 540                   10                     5                        10                     25                     45                    

Expenditures and Other Uses:Personnel ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Utilities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Contractual Services ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Supplies ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Special Commodities ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Other Expenditures 150                   150                   175                   200                   178                   200                  

Debt Service ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Fixed Assets ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

Transfers Out ‐                        ‐                        ‐                        ‐                        ‐                        ‐                       

          Total 150                   150                   175                   200                   178                   200                  

Excess (Deficiency) of Revenues Over Expenditures 390                   (140)                  (170)                  (153)                  (155)                 

Estimated Beginning Cash & Investments Balance 2,865               

Projected Ending Cash & Investments Balance 2,710$            

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

CEMETERY TRUST FUND SUMMARYVILLAGE OF GLEN CARBON, IL

FISCAL YEAR 2020Fund # 780

ACTUAL CURRENT ‐ FY 2019 BUDGET

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Account # Account Name FYE 2017 FYE 2018 FY 2018 * BUDGET PROJECTED FY 2020

REVENUES780‐37200 INTEREST INCOME 40$                   10$                   5$                     10$                   25$                   45$                  780‐39210 TRANSFER FROM CEMETERY 500                   ‐                        ‐                        ‐                        ‐                        ‐                       

Total Revenues 540                   10                     5                       10                     25                     45                    

780‐54800‐6290 MISCELLANEOUS EXPENSE 150                   150                   175                   200                   178                   200                  

Total Other Expenditures 150                  150                  175                  200                  178                  200                 

EXPENDITURES TOTAL 150$                150$                175$                200$                178$                200$               

* Due to a change in fiscal year dates, an 8 month budget was in place from May 1st, 2018 ‐ December 31st, 2018.

EXPENDITURES

CEMETERY TRUST FUNDFUND DETAIL

FISCAL YEAR 2020

ACTUAL CURRENT ‐ FY 2019

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APPENDIX

PROPOSED BUDGET

TERM STANDS FORAA Affirmative Action

ACA Affordable Care ActADA American with Disabilities ActAP Accounts Payable

APT Association of Public TreasurersAR Accounts Receivable

ARC Addressing Residential ConcernsBDT Business District Tax

CGFA Illinois Commission on Government Forecasting and AccountabilityCIP Capital Improvement Plan

COLA Cost of Living AllowanceEDC Economic Development CommisionEOC Emergency Operations CenterEAV Equalized Assessment Valuations

ESDA Emergency Services and Disaster AgencyFOIA Freedom of Information ActFOP Fraternal Order of PoliceFTE Full Time EquivalentFY Fiscal Year

FYE Fiscal Year EndGAAP Generally Accepted Accounting PrinciplesGAAS Generally Accepted Auditing Standards

GAGAS Generally Accepted Government Auditing StandardsGAO U.S. Governmental Accountability OfficeGASB Governmental Accounting Standards BoardGFOA Government Finance Officers Association

GIS Geospatial Information SystemsHUD U.S. Department of Housing and Urban DevelopmentIDNR Illinois Department of Natural ResourcesIDOL Illinois Department of LaborIDOR Illinois Department of RevenueIDOT Illinois Department of Transportation

IGFOA Illinois Government Finance Officers AssociationILCC Illinois Liquor Control Commerce

ILCMA Illinois City/County Mgmt. AssociationIML Illinois Municipal League

IMRF Illinois Municipal Retirement FundIMTA Illinois Municipal Treasurers AssociationIOC Office of the Comptroller

IPRA Illinois Parks and Recreation AssociationISP Illinois State PoliceIT Information Technology

MEPRD Metro-East Park and Recreation DistrictMFT Motor Fuel Tax

MRGF Municipal Revenue Growth FactorNEO Neighborhood Expert OfficerOPEB Other Post-Employment BenefitsPBPA Police Benevolent Protection AssociationPW Public WorksRFP Request for ProposalRFQ Request for QualificationsSSA Special Service AreaSTP Surface Transportation Program

SWIDA Southwestern Illinois Development AuthorityTIF Tax Increment FinancingTRE Office of State Treasurer

USW United Steel Workers

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Municipal Finance Glossary

Abatement – A reduction or elimination of a real or personal property tax, motor vehicle excise, fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement, and only by the committing governmental unit.  Accounting System – The total structure of records and procedures that identify, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.  Accrued Interest – The amount of interest that has accumulated on a bond since the date of the last interest payment, and in the sale of a bond, the amount accrued up to but not including the date of delivery.  Amendment – A change or addition that changes the meaning or scope of an original formal document, usually laws or regulations, but can include plans, specifications, budgets, contracts, etc.  Amortization – The gradual repayment of an obligation over time and in accordance with a payment schedule.  Annual Budget – A budget applicable to a single fiscal year.  Appropriation – An authorization granted by a town meeting, city council or other legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.  Assessed Valuation – A value assigned to real estate or other property by a government as a basis for levying taxes.  Assets – Financial representations of economic resources owned by an organization.  Audit – An examination of a community’s financial systems, procedures, and data by a certified public accountant (independent 

auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool for evaluating the fiscal performance of a community.  Audit Management Letter – An independent auditor’s written communication to government officials, separate from the community’s audit. It generally identifies areas of deficiency, if any, and presents recommendations for improvements in accounting procedures, internal controls and other matters.  Audit Report – Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to the application of auditing procedures; (c) findings and opinions; (d) financial statements and schedules; and (e) statistical tables, supplementary comments, and recommendations. It is almost always accompanied by a management letter.  Balance Sheet – A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.  Balanced Budget – A budget in which estimated revenues equal estimated expenditures.  Bond – A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year.  Bonded Debt – The portion of indebtedness represented by outstanding bonds.  Budget Deficit – The amount by which the total outlays exceed its total revenues for a given fiscal year.  

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Budget Surplus – The amount by which the total revenues exceed its outlays for a given fiscal year.  Budget Transfers – Budget transfers shift previously budgeted funds from one category of expenditure to another.  Business District Tax – An additional tax, which can be imposed by a government, that is limited to a defined area.  Capital Assets – All tangible property used in the operation of the municipality which is not easily converted into cash, and has an initial useful life extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment.  Capital Budget – An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. A capital budget segregates capital spending from all other spending.  Capital Improvements Plan – A blueprint for planning capital expenditures that comprises an annual capital budget and a five year capital program.  Cash Management – The process of monitoring the flow of money in and out of municipal accounts to ensure cash availability to pay bills and facilitate decisions on the need for short term borrowing and investment of idle cash.  Cash Receipts – Any money received by a municipality or its departments whether by cash, check or electronic transfer.  Chart of Accounts – A chart detailing the system of the general ledger accounts used to designate funds, expenditures, revenues and balance sheet accounts. 

Contingent Liabilities – Items that may become liabilities as a result of conditions undetermined at a given date, such as guarantees, pending law suits, judgments under appeal, unsettled disputed claims, unfilled purchase order, and uncompleted contracts.  Debt Service Fund ‐ The cash that is required for a particular time period to cover the repayment of interest and principal on a debt. Debt service is often calculated on a yearly basis.  Deficit – The excess of expenditures over revenues during an accounting period. Also refers to the excess of the liabilities of a fund over assets.  Encumbrance – A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that is chargeable to, but not yet paid from, a specific appropriation account.  Excise Tax – A tax on specific goods or services at purchase.  Common items taxed are fuel, tobacco or alcohol.  Expenditure – An outlay of money made by municipalities to provide the programs and services within their approved budget.  Expense – An identified cost incurred to accomplish a particular goal.  Fiduciary Funds – Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private‐purpose trust funds and agency funds.  Financial Statement – A presentation of the assets and liabilities of a community as of a particular date and most often prepared after the close of the fiscal year.  

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Fiscal Year – The designation of the fiscal year is that of the calendar year in which the fiscal year ends.   Fixed Assets – Long lived, tangible assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.  Fixed Costs – Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.  Food and Beverage Tax – Tax based on retail sale of food and beverages that have been prepared for immediate consumption.  Full Time Equivalent (FTE) – A position converted to the decimal equivalent of a full time position.  Fund – An accounting entity with a self‐balancing set of accounts that is segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.  Fund Accounting – Organizing the financial records of a municipality into multiple, segregated locations for money.   Fund Balance – The difference between assets and liabilities reported in a governmental fund.  General Fund – The fund used to account for most financial resources and activities governed by the normal town meeting/city council appropriation process.  General Ledger – The accountant’s record of original entry, which is instrumental in forming a paper trail of all government financial activity.  Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and 

reporting that serve to achieve some level of standardization.  Generally Accepted Auditing Standards (GAAS) – Auditing standards established by the Auditing Standards Board of the American Institute of Certified Public Accountants. All financial statement audit engagements must follow GAAS.  Generally Accepted Government Auditing Standards (GAGAS) – These are auditing standards established by the U.S. Governmental Accountability Office (GAO) publication.  Government Finance Officers Association (GFOA) – A nationwide association of public finance professionals.  Governmental Accounting Standards Board (GASB) – The ultimate authoritative accounting and financial reporting standard‐setting body for state and local governments.  Home Rule – This refers to the power of municipalities to regulate their affairs by by‐law/ordinance or home‐rule charter subject to certain limitations.  Hotel/Motel Excise – A local option that allows a community to assess a tax on short‐term room occupancy.   Intergovernmental Revenues – Revenues from other governments (federal, state, and local) in form of grants, entitlements, or shared revenues.  Investments – Securities and real estate held for the production of income in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations.  Judgment – An amount to be paid or collected by a governmental unit as a result of a court decision.  

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PROPOSED BUDGET

Long‐Term Debt – Community borrowing, or outstanding balance at any given time, involving loans with a maturity date of 12 months or more.  Motor Fuel Excise – A fuel tax is an excise tax imposed on the sale of fuel.  Municipality – A political unit having corporate status and, usually, powers of self‐government.  OPEB Funding ‐ Other Postemployment Benefits (or OPEB) are benefits (other than pensions) that U.S. state and local governments provide to their retired employees.  Operating Budget – A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.  Ordinance – An enforceable municipal law, statute or regulation that applies to all citizens within that municipality.  Personnel Costs – The cost of salaries, wages and related employment benefits.  Principal – The face amount of a bond, exclusive of accrued interest.  Public Hearing – Provides citizens the opportunity to express their position on a specific issue, both pro and con, as mandated either by statute or by order of proper authority after due notice.  Public Meeting – Any meeting of a governmental body at which public business is discussed or decided or policy formulated.  Purchase Order – An official document or form authorizing the purchase of products or services.  Receivables – An expectation of payment of a certain amount accruing to the benefit of a city or town.  

Reconciliation of Cash – Periodic process where the accountant and treasurer compare records to confirm available cash in community accounts.  Reserve Fund – An amount set aside annually within the budget of a city or town to provide a funding source for extraordinary or unforeseen expenditures.  Resolution – A decision, opinion, policy or directive of a municipality expressed in a formally drafted document and voted upon.  Revenues – All monies received by a governmental unit from any source.  Special Service Area (SSA) – Funding from net increases in real property tax revenues within a defined geographic area for public infrastructure purposes. SSA’s require a majority approval of the property owners within the area.  Statute – A law enacted by the legislative branch of the state or federal government.  Tax Increment Financing (TIF) – Funding from net increases in real property tax revenues within a community redevelopment area established pursuant to state statute.   

11/01/2019 Page 149

PROPOSED BUDGET

Accounts: (221)Accounts: (56)Accounts: (56)

Accounts: (5)Accounts: (5)

Accounts: (3)Accounts: (3)

Accounts: (10)Accounts: (10)

Accounts: (5)Accounts: (5)

Accounts: (4)Accounts: (4)

Chart of Accounts ReportGlen Carbon, IL

RevenueFund: 110 - GENERAL FUND

110-31110 GENERAL PROPERTY TAX 110-35200 TOWING FEES110-31115 PRIOR YEAR - GEN PROP TAX 110-35350 TRAFFIC TICKETS - SUPERVISION110-31120 POLICE PROTECTION 110-35600 RESTITUTION / FEES / OTHER110-31125 PRIOR YEAR - POL PROT 110-35900 FINES - OTHER110-31140 POLICE PENSION LEVY 110-36100 POOL ADMISSION FEE110-31145 PRIOR YEAR - POL PEN LEVY 110-36430 COPY / FAX110-32100 BUSINESS LICENSE 110-36440 PUBLICATIONS110-32200 LIQUOR LICENSE 110-36450 ADMINISTRATIVE CHARGES110-32400 FRANCHISE LICENSE / FEE 110-36460 SERVICE CHARGE110-33100 ZONING PERMIT / FEES 110-37100 OVER/SHORT110-33200 SITE PLAN PERMIT / FEES 110-37200 INTEREST INCOME110-33400 BUILDING PERMIT / FEES 110-37300 RENTAL INCOME110-33600 RENTAL PERMIT / FEES 110-37400 DONATIONS110-33800 INFRASTRUCTURE INSP & OBS FEE 110-37401 SPONSORSHIPS110-33900 PERMITS / FEES - OTHER 110-37402 MEMORIALS110-34110 INCOME TAX 110-37800 PROMOTIONAL SALES110-34120 PERSONAL PROPERTY REP TAX 110-37900 MISCELLANEOUS INCOME110-34140 SALES TAX 110-37910 TICKET SALES110-34150 LOCAL USE SALES TAX 110-38200 PROCEEDS - FIXED ASSETS SALES110-34160 BD SALES TAX 110-39210 TRANSFER FROM CEMETERY110-34170 MUNI AUTO RENTAL TAX 110-39220 TRANSFER FROM TOURISM110-34190 TELECOMMUNICATIONS TAX 110-39242 TRANSFER FROM TORT LIABILITY110-34210 STATE GRANTS 110-39250 TRANSFER FROM MFT110-34310 FEDERAL GRANTS 110-39280 TRANSFER FROM HOUSING PROGRAM110-34510 INTERGOVERNMENTAL AGREEMENT 110-39310 TRANSFER FROM PARKS CPT'L EXP FUND110-34910 GRANTS - OTHER 110-39510 TRANSFER FROM WATER110-35100 COURT FINES 110-39520 TRANSFER FROM SEWER110-35150 COURT FINES - ADMIN ADJUDICATION 110-39540 TRANSFER FROM REFUSE

Fund: 210 - CEMETERY

210-34510 INTERGOVERNMENTAL AGREEMENT 210-37200 INTEREST INCOME210-36320 GRAVE LOT SALES 210-37900 MISCELLANEOUS INCOME210-36330 GRAVE SERVICE FEES

Fund: 220 - TOURISM

220-31240 TOURISM TAX 220-37800 PROMOTIONAL SALES220-37200 INTEREST INCOME

225-37850 ALCOHOL SALES 225-39110 TRANSFER IN FROM GENERAL FUND

Fund: 235 - COTTONWOOD SSA FUND

235-31160 PROPERTY TAX - COTTONWOOD SSA 235-37200 INTEREST INCOME235-31165 PRIOR YEAR - COTTONWOOD SSA 235-39270 TRANSFER FROM CAPITAL PROJ FUND235-34310 FEDERAL GRANTS

Fund: 225 - COMMUNITY EVENTS

225-37200 INTEREST INCOME 225-37900 MISCELLANEOUS INCOME225-37400 DONATIONS 225-37910 TICKET SALES225-37401 SPONSORSHIPS 225-37911 BOOTH FEES225-37800 PROMOTIONAL SALES 225-37912 VENDOR SALES

Fund: 242 - TORT LIABILITY

242-31110 GENERAL PROPERTY TAX 242-37200 INTEREST INCOME242-31115 PRIOR YEAR - GEN PROP TAX 242-37750 INSURANCE CLAIMS

11/01/2019 Page 150

PROPOSED BUDGET

Accounts: (5)Accounts: (5)

Accounts: (5)Accounts: (5)

Accounts: (20)Accounts: (20)

Accounts: (5)Accounts: (5)

Accounts: (2)Accounts: (2)

Accounts: (3)Accounts: (3)

Accounts: (3)Accounts: (3)

Accounts: (12)Accounts: (12)

Accounts: (3)Accounts: (3)

Accounts: (3)Accounts: (3)

Accounts: (4)Accounts: (4)

Accounts: (4)

Fund: 250 - MOTOR FUEL TAX

250-34130 MOTOR FUEL TAX 250-37290 ADJUSTMENT TO MARKET VALUE250-34310 FEDERAL GRANTS 250-39110 TRANSFER IN FROM GENERAL FUND250-37200 INTEREST INCOME

Fund: 260 - CENTER GROVE BUS DISTRICT

260-34140 SALES TAX 260-38160 BOND PREMIUM AMORTIZATION260-34160 BD SALES TAX 260-39110 TRANSFER IN FROM GENERAL FUND260-37200 INTEREST INCOME

Fund: 270 - CAPITAL EXPENDITURES FUND

270-31110 GENERAL PROPERTY TAX 270-34910 GRANTS - OTHER270-31115 PRIOR YEAR - GEN PROP TAX 270-37200 INTEREST INCOME270-31160 PROPERTY TAX - COTTONWOOD SSA 270-37290 ADJUSTMENT TO MARKET VALUE270-31165 PRIOR YEAR - COTTONWOOD SSA 270-37900 MISCELLANEOUS INCOME270-33414 OFF SITE RD IMPRV / SAVANNAH 270-38300 PROCEEDS - LOAN270-34190 TELECOMMUNICATIONS TAX 270-39110 TRANSFER FROM GENERAL FUND270-34210 STATE GRANTS 270-39235 TRANSFER FROM COTTONWOOD SSA FUND270-34310 FEDERAL GRANTS 270-39310 TRANSFER FROM PARKS CPTL EXP FUND270-34410 ROAD IMPROVEMENT FEE 270-39391 TRANSFER FROM TIF270-34510 INTERGOVERNMENTAL AGREEMENT 270-39475 TRANSFER FROM ALT REVENUE GO BOND - 20

Fund: 275 - NON-HOME RULE SALES TAX

275-34145 NON - HOME RULE SALES TAX 275-38100 BOND PROCEEDS275-34510 INTERGOVERNMENTAL AGREEMENT 275-39475 TRANSFER FROM ALT REVENUE GO BOND - 20275-37200 INTEREST INCOME

Fund: 280 - HOUSING ASSISTANCE PROG

280-37200 INTEREST INCOME 280-39110 TRANSFER FROM GENERAL FUND

Fund: 290 - SOCIAL SECURITY/MEDICARE

290-31110 GENERAL PROPERTY TAX 290-37200 INTEREST INCOME290-31115 PRIOR YEAR - GEN PROP TAX

Fund: 291 - IMRF FUND

291-31110 GENERAL PROPERTY TAX 291-37200 INTEREST INCOME291-31115 PRIOR YEAR - GEN PROP TAX

Fund: 310 - PARKS CAPITAL EXPENDITURES FUND

310-32900 DEVELOPMENT FEES 310-37300 RENTAL INCOME310-33100 ZONING PERMIT/FEES 310-37400 DONATIONS

380-34140 SALES TAX 380-37200 INTEREST INCOME380-34160 BD SALES TAX

Fund: 420 - GO BOND - 2011A REFUNDING

420-31110 GENERAL PROPERTY TAX 420-37200 INTEREST INCOME420-31115 PRIOR YEAR - GEN PROP TAX

310-34190 TELECOMMUNICATIONS TAX 310-37800 PROMOTIONAL SALES310-34210 STATE GRANTS 310-37900 MISCELLANEOUS INCOME310-34910 GRANTS - OTHER 310-39110 TRANSFER FROM GENERAL FUND310-37200 INTEREST INCOME 310-39225 TRANSFER FROM COMMUNITY EVENTS

Fund: 380 - RTE 157 BUSINESS DISTRICT

Fund: 421 - GO BOND - 2011B REF 2002

421-37200 INTEREST INCOME 421-39510 TRANSFER FROM WATER421-38160 BOND PREMIUM AMORTIZATION 421-39520 TRANSFER FROM SEWER FUND

Fund: 475 - ALT REVENUE GO BOND - 2018

11/01/2019 Page 151

PROPOSED BUDGET

Accounts: (4)

Accounts: (17)Accounts: (17)

Accounts: (7)Accounts: (7)

Accounts: (13)Accounts: (13)

Accounts: (5)Accounts: (5)

Accounts: (3)Accounts: (3)

Accounts: (4)Accounts: (4)

Accounts: (7)Accounts: (7)

Accounts: (3)Accounts: (3)

Accounts: (3)Accounts: (3)

Accounts: (5)Accounts: (5)

475-34145 NON - HOME RULE SALES TAX 475-38100 BOND PROCEEDS475-37200 INTEREST INCOME 475-39275 TRANSFER FROM NON - HOME RULE SALES TA

Fund: 510 - WATER

510-36110 SALES 510-37900 MISCELLANEOUS INCOME510-36120 WATER SERVICE CHARGE 510-38200 PROCEEDS - FIXED ASSETS SALES510-36140 WATER DISCONNECT / TURN-ON FEE 510-38220 GAIN ON SALE OF FIXED ASSETS510-36299 ENTERPRISE PENALTIES 510-38300 PROCEEDS - LOAN510-36450 ADMINISTRATIVE CHARGES 510-39422 TRANSFER FROM 2020 GO BOND FUND510-36460 SERVICE CHARGE - OTHER 510-39515 TRANSFER FROM WATER CAPITAL510-36465 WATER REFUND BAL 510-39520 TRANSFER FROM SEWER FUND510-37200 INTEREST INCOME 510-39525 TRANSFER FROM SEWER CAPITAL FUND510-37300 RENTAL INCOME

Fund: 515 - WATER CAPITAL

515-34910 GRANTS - OTHER 515-38300 PROCEEDS - LOAN515-36110 SALES 515-39391 TRANSFER FROM TIF515-36130 TAP-ON FEES 515-39510 TRANSFER FROM WATER515-37200 INTEREST INCOME

Fund: 520 - SEWER

520-36130 TAP-ON FEES 520-37200 INTEREST INCOME520-36210 SEWER SERVICE 520-37300 RENTAL INCOME520-36290 SEWER ASSESSMENT 520-37900 MISCELLANEOUS INCOME520-36292 SEWER ASSESSMENT - SAVANNAH X'NG 520-38200 PROCEEDS - FIXED ASSETS SALES520-36299 ENTERPRISE PENALTIES 520-38300 PROCEEDS - LOAN520-36450 ADMINISTRATIVE CHARGES 520-39525 TRANSFER FROM SEWER CAPITAL

ADJUSTMENT TO MARKET VALUE

520-36460 SERVICE CHARGE - OTHER

Fund: 525 - SEWER CAPITAL

525-36130 TAP-ON FEES 525-38300 PROCEEDS - LOAN525-37200 INTEREST INCOME 525-39520 TRANSFER FROM SEWER525-37400 DONATIONS

Fund: 540 - REFUSE COLLECTION

540-36310 GARBAGE SERVICE 540-37200 INTEREST INCOME

710-37250 DIVIDEND INCOME 710-37600 POLICE PENSION CONTRIBUTIONS

710-39110 TRANSFER FROM GENERAL FUND

Fund: 720 - DUI

720-35300 DUI FINES 720-39110 TRANSFER IN FROM GENERAL FUND720-37200 INTEREST INCOME

540-36450 ADMINISTRATIVE CHARGES

Fund: 650 - HEALTH INSURANCE FUND

650-37200 INTEREST INCOME 650-37900 MISCELLANEOUS INCOME650-37605 RETIREE / COBRA CONTRIBUTIONS 650-39110 TRANSFER FROM GENERAL FUND

Fund: 710 - POLICE PENSION

710-31105 MUNICIPAL CONTRIBUTIONS 710-37280 GAIN ON SALE OF SECURITIES710-37200 INTEREST INCOME 710-37290

Fund: 730 - FEDERAL POLICE ESCROW

730-37200 INTEREST INCOME 730-37900 MISCELLANEOUS INCOME730-37500 ASSET SEIZURES

Fund: 740 - LOCAL POLICE ESCROW

740-37200 INTEREST INCOME 740-39110 TRANSFER FROM GENERAL FUND740-37500 ASSET SEIZURES 740-39730 TRANSFER FROM FEDERAL ESCROW740-37900 MISCELLANEOUS INCOME

11/01/2019 Page 152

PROPOSED BUDGET

Accounts: (2)Accounts: (2)

Accounts: (916)Accounts: (531)

Accounts: (51)

Accounts: (41)

Accounts: (68)

Fund: 780 - CEMETERY TRUST

780-37200 INTEREST INCOME 780-39210 TRANSFER FROM CEMETERY

ExpenseFund: 110 - GENERAL FUND

Department: 51100 - ADMINISTRATION110-51100-1210 SALARIES 110-51100-3621 MEETINGS110-51100-1230 OVERTIME 110-51100-3630 TRAINING110-51100-1410 ELECTED / APPOINTED OFFICIALS SALAR 110-51100-3650 PUBLICATIONS110-51100-1510 LIFE INSURANCE 110-51100-3810 SHORT TERM RENTAL110-51100-1520 DISABILITY INSURANCE 110-51100-4210 MAINT SUPPLIES - EQUIP IT110-51100-1540 WORKERS COMPENSATION 110-51100-4510 OFFICE SUPPLIES110-51100-1550 UNEMPLOYMENT INSURANCE 110-51100-4520 OPERATING SUPPLIES110-51100-1790 OTHER BENEFITS 110-51100-4525 MEDICAL SUPPLIES110-51100-3130 MAINT SERVICE - VEHICLE 110-51100-4550 AUTOMOTIVE FUEL / OIL110-51100-3210 I.T. SERVICES 110-51100-4590 GENERAL SUPPLIES110-51100-3220 MAINT SERVICE - EQUIP COMM 110-51100-4610 SMALL EQUIPMENT - GENERAL110-51100-3310 ACCOUNTANT SERVICE 110-51100-4620 SMALL EQUIPMENT - IT110-51100-3320 ENGINEERING SERVICE 110-51100-4630 SMALL EQUIPMENT - OFFICE110-51100-3330 LEGAL SERVICE 110-51100-4710 BOOKS110-51100-3360 MEDICAL SERVICE 110-51100-4720 PERIODICALS110-51100-3490 OTHER PROFESSIONAL SVCS 110-51100-6110 COMMUNITY RELATIONS110-51100-3510 POSTAGE 110-51100-6120 EMPLOYEE RELATIONS110-51100-3520 TELEPHONE 110-51100-6280 CITY PLANNING110-51100-3530 INTERNET SERVICE PROVIDER 110-51100-6290 MISCELLANEOUS EXPENSE110-51100-3540 EMAIL HOSTING 110-51100-6510 DEPRECIATION110-51100-3550 PUBLISHING 110-51100-7100 PRINCIPAL PAYMENT110-51100-3560 PRINTING 110-51100-7200 INTEREST EXPENSE110-51100-3566 COPIES 110-51100-8100 LAND110-51100-3590 COMMUNICATIONS 110-51100-8350 EQUIPMENT - IT110-51100-3610 DUES 110-51100-8360 OFFICE EQUIPMENT110-51100-3620 TRAVEL

Department: 51300 - FINANCE110-51300-1210 SALARIES 110-51300-3490 OTHER PROFESSIONAL SVCS110-51300-1230 OVERTIME 110-51300-3510 POSTAGE110-51300-1510 LIFE INSURANCE 110-51300-3520 TELEPHONE110-51300-1520 DISABILITY INSURANCE 110-51300-3530 INTERNET SERVICE PROVIDER110-51300-1540 WORKERS COMPENSATION 110-51300-3540 EMAIL HOSTING110-51300-1550 UNEMPLOYMENT INSURANCE 110-51300-3550 PUBLISHING110-51300-1790 OTHER BENEFITS 110-51300-3560 PRINTING110-51300-3210 I.T. SERVICES 110-51300-3566 COPIES110-51300-3220 MAINT SERVICE - EQUIP COMM 110-51300-3610 DUES110-51300-3360 MEDICAL SERVICE 110-51300-3620 TRAVEL

Chart of Accounts Report110-51300-3630 TRAINING 110-51300-4630 SMALL EQUIPMENT - OFFICE110-51300-3640 TUITION REIMBURSEMENT 110-51300-4670 SMALL EQUIPMENT - FURNITURE110-51300-3650 PUBLICATIONS 110-51300-4710 BOOKS110-51300-3810 SHORT TERM RENTAL 110-51300-6110 COMMUNITY RELATIONS110-51300-4210 MAINT SUPPLIES - EQUIP IT 110-51300-6120 EMPLOYEE RELATIONS110-51300-4510 OFFICE SUPPLIES 110-51300-6290 MISCELLANEOUS EXPENSE110-51300-4520 OPERATING SUPPLIES 110-51300-6510 DEPRECIATION110-51300-4540 JANITORIAL SUPPLIES 110-51300-7100 PRINCIPAL PAYMENT110-51300-4590 GENERAL SUPPLIES 110-51300-7201 INTEREST PAYMENT110-51300-4610 SMALL EQUIPMENT - GENERAL 110-51300-8350 EQUIPMENT - IT110-51300-4620 SMALL EQUIPMENT - IT

Department: 51600 - BUILDING & ZONING110-51600-1210 SALARIES 110-51600-3630 TRAINING110-51600-1230 OVERTIME 110-51600-3650 PUBLICATIONS110-51600-1510 LIFE INSURANCE 110-51600-3690 PROFESSIONAL DEVELOPMENT - OTHER110-51600-1520 DISABILITY INSURANCE 110-51600-3810 SHORT TERM RENTAL110-51600-1540 WORKERS COMPENSATION 110-51600-4110 MAINT SUPPLIES - BUILDING110-51600-1550 UNEMPLOYMENT INSURANCE 110-51600-4120 MAINT SUPPLIES - EQUIPMENT110-51600-1710 UNIFORM/CLOTHING ALLOWANCE 110-51600-4130 MAINT SUPPLIES - VEHICLE110-51600-1790 OTHER BENEFITS 110-51600-4140 MAINT SUPPLIES - GROUNDS

11/01/2019 Page 153

PROPOSED BUDGET

Accounts: (36)

Accounts: (72)

110-51600-2010 UTILITIES 110-51600-4210 MAINT SUPPLIES - EQUIP IT110-51600-2020 STREET LIGHTING 110-51600-4510 OFFICE SUPPLIES110-51600-3110 MAINT SERVICE-BUILDING 110-51600-4520 OPERATING SUPPLIES110-51600-3120 MAINT SERVICE - EQUIPMENT 110-51600-4525 MEDICAL SUPPLIES110-51600-3130 MAINT SERVICE - VEHICLE 110-51600-4530 SMALL TOOLS110-51600-3140 MAINT SERVICE - GROUNDS 110-51600-4540 JANITORIAL SUPPLIES110-51600-3210 I.T. SERVICES 110-51600-4550 AUTOMOTIVE FUEL / OIL110-51600-3320 ENGINEERING SERVICE 110-51600-4560 CHEMICALS110-51600-3330 LEGAL SERVICE 110-51600-4580 UNIFORMS110-51600-3340 CONSULTING SERVICE 110-51600-4590 GENERAL SUPPLIES110-51600-3350 ARCHITECT SERVICE 110-51600-4610 SMALL EQUIPMENT - GENERAL110-51600-3360 MEDICAL SERVICE 110-51600-4620 SMALL EQUIPMENT - IT110-51600-3370 JANITORAL SERVICE 110-51600-4630 SMALL EQUIPMENT - OFFICE110-51600-3400 PROFESSIONAL SERVICE - INSPECTION FE110-51600-4660 SMALL EQUIPMENT - VEHICLE110-51600-3490 OTHER PROFESSIONAL SVCS 110-51600-4670 SMALL EQUIPMENT - FURNITURE110-51600-3495 DEMOLITION SERVICES 110-51600-4710 BOOKS110-51600-3510 POSTAGE 110-51600-4720 PERIODICALS110-51600-3520 TELEPHONE 110-51600-6110 COMMUNITY RELATIONS110-51600-3530 INTERNET SERVICE PROVIDER 110-51600-6120 EMPLOYEE RELATIONS110-51600-3540 EMAIL HOSTING 110-51600-6290 MISCELLANEOUS EXPENSE110-51600-3550 PUBLISHING 110-51600-6510 DEPRECIATION110-51600-3560 PRINTING 110-51600-8100 LAND110-51600-3566 COPIES 110-51600-8200 BUILDING110-51600-3610 DUES 110-51600-8300 EQUIPMENT110-51600-3620 TRAVEL 110-51600-8360 OFFICE EQUIPMENT110-51600-3621 MEETINGS 110-51600-8400 VEHICLE

Department: 51700 - BUILDING MAINTENANCE110-51700-1210 SALARIES 110-51700-3370 JANITORIAL SERVICE110-51700-1230 OVERTIME 110-51700-3490 OTHER PROFESSIONAL SVCS110-51700-1510 LIFE INSURANCE 110-51700-3510 POSTAGE110-51700-1520 DISABILITY INSURANCE 110-51700-3520 TELEPHONE110-51700-1540 WORKERS COMPENSATION 110-51700-3620 TRAVEL110-51700-1550 UNEMPLOYMENT INSURANCE 110-51700-3630 TRAINING110-51700-1710 UNIFORM/CLOTHING ALLOWANCE 110-51700-4110 MAINT SUPPLIES - BUILDING110-51700-1790 OTHER BENEFITS 110-51700-4120 MAINT SUPPLIES - EQUIPMENT110-51700-2010 UTILITIES 110-51700-4130 MAINT SUPPLIES - VEHICLE

110-51700-4530 SMALL TOOLS 110-51700-4620 SMALL EQUIPMENT - IT110-51700-4540 JANITORIAL SUPPLIES 110-51700-4670 SMALL EQUIPMENT - FURNITURE110-51700-4550 AUTOMOTIVE FUEL / OIL 110-51700-6110 COMMUNITY RELATIONS110-51700-4580 UNIFORMS 110-51700-6120 EMPLOYEE RELATIONS

110-51700-3110 MAINT SERVICE - BUILDING 110-51700-4140 MAINT SUPPLIES - GROUNDS110-51700-3120 MAINT SERVICE - EQUIPMENT 110-51700-4210 MAINT SUPPLIES - EQUIP IT110-51700-3130 MAINT SERVICE - VEHICLE 110-51700-4510 OFFICE SUPPLIES110-51700-3210 I.T. SERVICES 110-51700-4520 OPERATING SUPPLIES

110-51700-4610 SMALL EQUIPMENT - GENERAL 110-51700-6290 MISCELLANEOUS EXPENSE

Department: 52100 - POLICE110-52100-1210 SALARIES 110-52100-3650 PUBLICATIONS110-52100-1230 OVERTIME 110-52100-3810 SHORT TERM RENTAL110-52100-1510 LIFE INSURANCE 110-52100-4110 MAINT SUPPLIES - BUILDING110-52100-1520 DISABILITY INSURANCE 110-52100-4120 MAINT SUPPLIES - EQUIPMENT110-52100-1540 WORKERS COMPENSATION 110-52100-4130 MAINT SUPPLIES - VEHICLE110-52100-1550 UNEMPLOYMENT INSURANCE 110-52100-4140 MAINT SUPPLIES - GROUNDS110-52100-1710 UNIFORM/CLOTHING ALLOWANCE 110-52100-4210 MAINT SUPPLIES - EQUIP IT110-52100-1790 OTHER BENEFITS 110-52100-4510 OFFICE SUPPLIES110-52100-2010 UTILITIES 110-52100-4520 OPERATING SUPPLIES110-52100-3110 MAINT SERVICE - BUILDING 110-52100-4525 MEDICAL SUPPLIES110-52100-3120 MAINT SERVICE - EQUIPMENT 110-52100-4528 POLICE SUPPLIES110-52100-3130 MAINT SERVICE - VEHICLE 110-52100-4540 JANITORIAL SUPPLIES110-52100-3210 I.T. SERVICES 110-52100-4550 AUTOMOTIVE FUEL / OIL110-52100-3220 MAINT SERVICE - EQUIP COMM 110-52100-4580 UNIFORMS110-52100-3330 LEGAL SERVICE 110-52100-4590 GENERAL SUPPLIES110-52100-3360 MEDICAL SERVICE 110-52100-4610 SMALL EQUIPMENT - GENERAL110-52100-3364 MEDICAL SERVICES - DETAINEE 110-52100-4620 SMALL EQUIPMENT - IT110-52100-3370 JANITORIAL SERVICE 110-52100-4630 SMALL EQUIPMENT - OFFICE110-52100-3381 PERMITS/FEES 110-52100-4640 SMALL EQUIPMENT - COMMUNICATIONS110-52100-3390 LABORATORY SERVICE 110-52100-4650 SMALL EQUIPMENT - BUILDING

11/01/2019 Page 154

PROPOSED BUDGET

Accounts: (11)

Accounts: (48)

Accounts: (67)

110-52100-3490 OTHER PROFESSIONAL SVCS 110-52100-4660 SMALL EQUIPMENT - VEHICLE110-52100-3510 POSTAGE 110-52100-4670 SMALL EQUIPMENT - FURNITURE110-52100-3520 TELEPHONE 110-52100-4730 SUBSCRIPTIONS110-52100-3525 CELL PHONE 110-52100-4830 ELECTRONIC FORMATS110-52100-3530 INTERNET SERVICE PROVIDER 110-52100-6110 COMMUNITY RELATIONS110-52100-3540 EMAIL HOSTING 110-52100-6120 EMPLOYEE RELATIONS110-52100-3550 PUBLISHING 110-52100-6290 MISCELLANEOUS EXPENSE110-52100-3560 PRINTING 110-52100-6510 DEPRECIATION110-52100-3566 COPIES 110-52100-7100 PRINCIPAL PAYMENT110-52100-3570 IMAGING 110-52100-7200 INTEREST EXPENSE110-52100-3590 COMMUNICATIONS 110-52100-8200 BUILDING110-52100-3610 DUES 110-52100-8300 EQUIPMENT110-52100-3620 TRAVEL 110-52100-8350 EQUIPMENT - IT110-52100-3621 MEETINGS 110-52100-8360 OFFICE EQUIPMENT110-52100-3630 TRAINING 110-52100-8400 VEHICLE110-52100-3640 TUITION REIMBURSEMENT 110-52100-8700 FURNITURE

Department: 52200 - POLICE COMMISSION110-52200-3330 LEGAL SERVICE 110-52200-3620 TRAVEL110-52200-3490 OTHER PROFESSIONAL SVCS 110-52200-3630 TRAINING110-52200-3510 POSTAGE 110-52200-4510 OFFICE SUPPLIES110-52200-3540 EMAIL HOSTING 110-52200-4670 SMALL EQUIPMENT - FURNITURE110-52200-3550 PUBLISHING 110-52200-6290 MISCELLANEOUS EXPENSE110-52200-3610 DUES

110-53100-3140 MAINT SERVICE - GROUNDS 110-53100-3560 PRINTING

Department: 53100 - SENIOR CITIZEN110-53100-1210 SALARIES 110-53100-3210 I.T. SERVICES110-53100-1230 OVERTIME 110-53100-3360 MEDICAL SERVICE110-53100-1540 WORKERS COMPENSATION 110-53100-3370 JANITORIAL SERVICE110-53100-1550 UNEMPLOYMENT INSURANCE 110-53100-3490 OTHER PROFESSIONAL SVCS

110-53100-3610 DUES 110-53100-4590 GENERAL SUPPLIES110-53100-3620 TRAVEL 110-53100-4610 SMALL EQUIPMENT - GENERAL110-53100-3630 TRAINING 110-53100-4620 SMALL EQUIPMENT - IT110-53100-3810 SHORT TERM RENTAL 110-53100-4630 SMALL EQUIPMENT - OFFICE

110-53100-2010 UTILITIES 110-53100-3510 POSTAGE110-53100-3110 MAINT SERVICE - BUILDING 110-53100-3520 TELEPHONE110-53100-3120 MAINT SERVICE - EQUIPMENT 110-53100-3540 EMAIL HOSTING110-53100-3130 MAINT SERVICE - VEHICLE 110-53100-3550 PUBLISHING

110-53100-3930 BLANKET/GENERAL INSURANCE 110-53100-4640 SMALL EQUIPMENT - COMMUNICATIONS110-53100-4110 MAINT SUPPLIES - BUILDING 110-53100-4650 SMALL EQUIPMENT - BUILDING110-53100-4120 MAINT SUPPLIES - EQUIPMENT 110-53100-4670 SMALL EQUIPMENT - FURNITURE110-53100-4140 MAINT SUPPLIES - GROUNDS 110-53100-4720 PERIODICALS110-53100-4210 MAINT SUPPLIES - EQUIP IT 110-53100-4890 NON-PRINT MATERIALS - OTHER110-53100-4510 OFFICE SUPPLIES 110-53100-6110 COMMUNITY RELATIONS110-53100-4520 OPERATING SUPPLIES 110-53100-6120 EMPLOYEE RELATIONS110-53100-4525 MEDICAL SUPPLIES 110-53100-6290 MISCELLANEOUS EXPENSE110-53100-4540 JANITORIAL SUPPLIES 110-53100-6510 DEPRECIATION110-53100-4550 AUTOMOTIVE FUEL / OIL 110-53100-8300 EQUIPMENT110-53100-4580 UNIFORMS 110-53100-8700 FURNITURE

Department: 54700 - STREET110-54700-1210 SALARIES 110-54700-3810 SHORT TERM RENTAL110-54700-1230 OVERTIME 110-54700-4110 MAINT SUPPLIES - BUILDING110-54700-1510 LIFE INSURANCE 110-54700-4120 MAINT SUPPLIES - EQUIPMENT110-54700-1520 DISABILITY INSURANCE 110-54700-4130 MAINT SUPPLIES - VEHICLE110-54700-1540 WORKERS COMPENSATION 110-54700-4140 MAINT SUPPLIES - GROUNDS110-54700-1550 UNEMPLOYMENT INSURANCE 110-54700-4150 MAINT SUPPLIES - STREET110-54700-1710 UNIFORM/CLOTHING ALLOWANCE 110-54700-4170 MAINT SUPPLIES - SNOW REMOVAL110-54700-1790 OTHER BENEFITS 110-54700-4210 MAINT SUPPLIES - EQUIP IT110-54700-2010 UTILITIES 110-54700-4510 OFFICE SUPPLIES110-54700-2020 STREET LIGHTING 110-54700-4520 OPERATING SUPPLIES110-54700-3110 MAINT SERVICE - BUILDING 110-54700-4525 MEDICAL SUPPLIES110-54700-3120 MAINT SERVICE - EQUIPMENT 110-54700-4530 SMALL TOOLS110-54700-3130 MAINT SERVICE - VEHICLE 110-54700-4540 JANITORIAL SUPPLIES110-54700-3140 MAINT SERVICE - GROUNDS 110-54700-4550 AUTOMOTIVE FUEL / OIL110-54700-3150 MAINT SERVICE - STREET 110-54700-4560 CHEMICALS110-54700-3170 MAINT SERVICE - SNOW REMOVAL 110-54700-4580 UNIFORMS

11/01/2019 Page 155

PROPOSED BUDGET

Accounts: (56)

Accounts: (59)

110-54700-3210 I.T. SERVICES 110-54700-4590 GENERAL SUPPLIES110-54700-3220 MAINT SERVICE - EQUIP COMM 110-54700-4610 SMALL EQUIPMENT - GENERAL110-54700-3310 ACCOUNTANT SERVICE 110-54700-4620 SMALL EQUIPMENT - IT110-54700-3320 ENGINEERING SERVICE 110-54700-4630 SMALL EQUIPMENT - OFFICE110-54700-3360 MEDICAL SERVICE 110-54700-4670 SMALL EQUIPMENT - FURNITURE110-54700-3370 JANITORIAL SERVICE 110-54700-4710 BOOKS110-54700-3381 PERMITS/FEES 110-54700-5220 SIGNAGE110-54700-3490 OTHER PROFESSIONAL SVCS 110-54700-6120 EMPLOYEE RELATIONS110-54700-3510 POSTAGE 110-54700-6290 MISCELLANEOUS EXPENSE110-54700-3520 TELEPHONE 110-54700-6510 DEPRECIATION110-54700-3530 INTERNET SERVICE PROVIDER 110-54700-8200 BUILDING110-54700-3540 EMAIL HOSTING 110-54700-8300 EQUIPMENT110-54700-3550 PUBLISHING 110-54700-8350 EQUIPMENT - IT110-54700-3560 PRINTING 110-54700-8360 OFFICE EQUIPMENT110-54700-3610 DUES 110-54700-8400 VEHICLE110-54700-3620 TRAVEL 110-54700-8600 STREETS110-54700-3630 TRAINING 110-54700-8620 STORMWATER DRAINAGE

110-56200-2010 UTILITIES 110-56200-3320 ENGINEERING SERVICE

110-54700-3690 PROFESSIONAL DEVELOPMENT - OTHER

Department: 56200 - PARK110-56200-1210 SALARIES 110-56200-2020 STREET LIGHTING110-56200-1230 OVERTIME 110-56200-2220 SIGNAGE110-56200-1510 LIFE INSURANCE 110-56200-3110 MAINT SERVICE - BUILDING110-56200-1520 DISABILITY INSURANCE 110-56200-3120 MAINT SERVICE - EQUIPMENT

110-56200-3330 LEGAL SERVICE 110-56200-4530 SMALL TOOLS110-56200-3360 MEDICAL SERVICE 110-56200-4540 JANITORIAL SUPPLIES110-56200-3490 OTHER PROFESSIONAL SVCS 110-56200-4550 AUTOMOTIVE FUEL / OIL110-56200-3510 POSTAGE 110-56200-4560 CHEMICALS

110-56200-1540 WORKERS COMPENSATION 110-56200-3130 MAINT SERVICE - VEHICLE110-56200-1550 UNEMPLOYMENT INSURANCE 110-56200-3140 MAINT SERVICE - GROUNDS110-56200-1710 UNIFORM/CLOTHING ALLOWANCE 110-56200-3141 MOWING SERVICES110-56200-1790 OTHER BENEFITS 110-56200-3210 I.T. SERVICES

110-56200-3520 TELEPHONE 110-56200-4580 UNIFORMS110-56200-3530 INTERNET SERVICE PROVIDER 110-56200-4590 GENERAL SUPPLIES110-56200-3540 EMAIL HOSTING 110-56200-4610 SMALL EQUIPMENT - GENERAL110-56200-3550 PUBLISHING 110-56200-4620 SMALL EQUIPMENT - IT110-56200-3560 PRINTING 110-56200-6110 COMMUNITY RELATIONS110-56200-3630 TRAINING 110-56200-6115 ED-GLEN POOL110-56200-3810 SHORT TERM RENTAL 110-56200-6290 MISCELLANEOUS EXPENSE110-56200-4110 MAINT SUPPLIES - BUILDING 110-56200-6300 MEMORIALS110-56200-4120 MAINT SUPPLIES - EQUIPMENT 110-56200-6510 DEPRECIATION110-56200-4130 MAINT SUPPLIES - VEHICLE 110-56200-7100 PRINCIPAL PAYMENT110-56200-4140 MAINT SUPPLIES - GROUNDS 110-56200-7200 INTEREST EXPENSE110-56200-4210 MAINT SUPPLIES - EQUIP IT 110-56200-8150 LAND IMPROVEMENT110-56200-4510 OFFICE SUPPLIES 110-56200-8200 BUILDING110-56200-4520 OPERATING SUPPLIES 110-56200-8300 EQUIPMENT110-56200-4525 MEDICAL SUPPLIES 110-56200-8400 VEHICLE

Department: 56500 - MUSEUM110-56500-1210 SALARIES 110-56500-4120 MAINT SUPPLIES - EQUIPMENT110-56500-1230 OVERTIME 110-56500-4140 MAINT SUPPLIES - GROUNDS110-56500-1510 LIFE INSURANCE 110-56500-4210 MAINT SUPPLIES - EQUIP IT110-56500-1520 DISABILITY INSURANCE 110-56500-4510 OFFICE SUPPLIES110-56500-1540 WORKERS COMPENSATION 110-56500-4520 OPERATING SUPPLIES110-56500-1550 UNEMPLOYMENT INSURANCE 110-56500-4530 SMALL TOOLS110-56500-1790 OTHER BENEFITS 110-56500-4540 JANITORIAL SUPPLIES110-56500-2010 UTILITIES 110-56500-4590 GENERAL SUPPLIES110-56500-2020 STREET LIGHTING 110-56500-4610 SMALL EQUIPMENT - GENERAL110-56500-3110 MAINT SERVICE - BUILDING 110-56500-4620 SMALL EQUIPMENT - IT110-56500-3120 MAINT SERVICE - EQUIPMENT 110-56500-4630 SMALL EQUIPMENT - OFFICE110-56500-3140 MAINT SERVICE - GROUNDS 110-56500-4640 SMALL EQUIPMENT - COMMUNICATIONS110-56500-3210 I.T. SERVICES 110-56500-4670 SMALL EQUIPMENT - FURNITURE110-56500-3220 MAINT SERVICE - EQUIP COMM 110-56500-4710 BOOKS110-56500-3360 MEDICAL SERVICE 110-56500-4720 PERIODICALS110-56500-3370 JANITORIAL SERVICE 110-56500-4810 AUDIO110-56500-3490 OTHER PROFESSIONAL SVCS 110-56500-4820 VIDEO110-56500-3510 POSTAGE 110-56500-4830 ELECTRONIC FORMATS

11/01/2019 Page 156

PROPOSED BUDGET

Accounts: (12)

Accounts: (10)

Accounts: (9)Accounts: (8)

Accounts: (1)

Accounts: (8)Accounts: (8)

Accounts: (11)Accounts: (10)

Accounts: (1)

Accounts: (4)Accounts: (3)

Accounts: (1)

Accounts: (6)Accounts: (5)

110-56500-3520 TELEPHONE 110-56500-4890 NON-PRINT MATERIALS - OTHER110-56500-3530 INTERNET SERVICE PROVIDER 110-56500-4910 LAND IMPROVEMENT110-56500-3540 EMAIL HOSTING 110-56500-6110 COMMUNITY RELATIONS110-56500-3550 PUBLISHING 110-56500-6290 MISCELLANEOUS EXPENSE110-56500-3560 PRINTING 110-56500-8100 LAND110-56500-3570 IMAGING 110-56500-8200 BUILDING110-56500-3610 DUES 110-56500-8300 EQUIPMENT110-56500-3620 TRAVEL 110-56500-8350 EQUIPMENT - IT110-56500-3630 TRAINING 110-56500-8360 OFFICE EQUIPMENT110-56500-3690 PROFESSIONAL DEVELOPMENT - OTHER 110-56500-8700 FURNITURE110-56500-3810 SHORT TERM RENTAL 110-56500-8900 OTHER IMPROVEMENTS

110-57100-3320 ENGINEERING SERVICE 110-57100-7510 CENTER GROVE RD REBATE110-57100-3330 LEGAL SERVICE 110-57100-7520 EDWARDSVILLE CROSSING REBATE

Department: 59000 - INTERFUND OPERATING TRANSER110-59000-9225 TRANSFER TO COMMUNITY EVENTS FUN110-59000-9250 TRANSFER TO MFT FUND

110-56500-4110 MAINT SUPPLIES - BUILDING

Department: 57100 - ECONOMIC DEVELOPMENT110-57100-1210 SALARIES 110-57100-3490 OTHER PROFESSIONAL SVCS110-57100-1510 LIFE INSURANCE 110-57100-6110 COMMUNITY RELATIONS110-57100-1520 DISABILITY INSURANCE 110-57100-6280 CITY PLANNING110-57100-1540 WORKERS COMPENSATION 110-57100-7500 CONTRACT PAYMENT

110-59000-9260 TRANSFER TO CENTER GROVE BD 110-59000-9650 TRANSFER TO HEALTH INSURANCE FUND110-59000-9270 TRANSFER TO CAPITAL EXP FUND 110-59000-9710 TRANSFER TO POLICE PENSION110-59000-9280 TRANSFER TO HOUSING ASSIST PRGM F 110-59000-9720 TRANSFER TO DUI FUND110-59000-9310 TRANSFER TO PARKS CAPITAL FUND 110-59000-9740 TRANSFER TO LOCAL POLICE ESCROW

Fund: 210 - CEMETERYDepartment: 54800 - CEMETERY

210-54800-2010 UTILITIES 210-54800-4120 MAINT SUPPLIES - EQUIPMENT210-54800-2220 SIGNAGE 210-54800-4140 MAINT SUPPLIES - GROUNDS210-54800-3140 MAINT SERVICE - GROUNDS 210-54800-6290 MISCELLANEOUS EXPENSE210-54800-3490 OTHER PROFESSIONAL SVCS 210-54800-9110 TRANSFER TO GENERAL FUND

Department: 59000 - INTERFUND OPERATING TRANSER210-59000-9780 TRANSFER TO CEMETERY TRUST

Fund: 220 - TOURISMDepartment: 57400 - TOURISM

220-57400-3210 I.T. SERVICES 220-57400-6110 COMMUNITY RELATIONS220-57400-3490 OTHER PROFESSIONAL SVCS 220-57400-8150 LAND IMPROVEMENT220-57400-3650 PUBLICATIONS 220-57400-8200 BUILDING220-57400-4610 SMALL EQUIPMENT - GENERAL 220-57400-8350 EQUIPMENT - IT

Fund: 225 - COMMUNITY EVENTSDepartment: 57400 - TOURISM

225-57400-2010 UTILITIES 225-57400-6113 ALCOHOL225-57400-4520 OPERATING SUPPLIES 225-57400-6114 PORTAPOTTIES225-57400-6110 COMMUNITY RELATIONS 225-57400-6116 RENTALS225-57400-6111 ENTERTAINMENT 225-57400-6117 LIGHT TOWERS225-57400-6112 ADVERTISING 225-57400-6118 MISCELLANEOUS EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER225-59000-9310 TRANSFER TO PARKS CAPITAL FUND

Fund: 235 - COTTONWOOD SSA FUNDDepartment: 54700 - STREET

235-54700-3320 ENGINEERING SERVICE 235-54700-8600 STREETS235-54700-3330 LEGAL SERVICE

Department: 59000 - INTERFUND OPERATING TRANSER235-59000-9270 TRANSFER TO CAPITAL EXP FUND

Fund: 242 - TORT LIABILITYDepartment: 51100 - ADMINISTRATION

242-51100-3330 LEGAL FEES 242-51100-6250 PROPERTY DAMAGE CLAIMS

11/01/2019 Page 157

PROPOSED BUDGET

Accounts: (1)

Accounts: (31)Accounts: (30)

Accounts: (1)

Accounts: (5)Accounts: (5)

Accounts: (25)Accounts: (5)

Accounts: (1)

Accounts: (4)

Accounts: (1)

Accounts: (11)

Accounts: (2)

Accounts: (1)

Accounts: (8)Accounts: (7)

242-51100-3490 OTHER PROFESSIONAL SVCS 242-51100-8200 BUILDING242-51100-3910 LIABILITY INSURANCE

250-54700-5100 BITUMINOUS MATERIAL - LIQUID A 250-54700-5200 ROCK SALT

Department: 59000 - INTERFUND OPERATING TRANSER242-59000-9110 TRANSFER TO GENERAL FUND

Fund: 250 - MOTOR FUEL TAXDepartment: 54700 - STREET

250-54700-3150 MAINT. SERVICE-STREET 250-54700-5130 CONCRETE - CLASS 'X' / FI250-54700-3320 ENGINEERING SERVICE 250-54700-5140 EROSION CONTROL - MAT250-54700-3490 OTHER PROFESSIONAL SVCS 250-54700-5150 EROSION CONTROL - MISC.

250-54700-5110 BITUMINOUS MATERIAL - RUBBERIZ 250-54700-5210 SEED & STRAW

250-54700-5220 SIGNAGE 250-54700-5610 RENTAL - ROAD GRADER250-54700-5230 TRAFFIC PAINT 250-54700-5910 ENGINEERING - I250-54700-5250 CULVERT 250-54700-5920 ENGINEERING - II

250-54700-5020 AGGREGATE - CA-6 250-54700-5160 FILL DIRT250-54700-5040 AGGREGATE - CM-13 SLAG 250-54700-5170 HERBICIDES250-54700-5050 AGGREGATE - SAND (FILL) 250-54700-5180 LIQUID CALCIUM CHLORIDE250-54700-5060 BARRICADES - TRAFFIC CONTROL 250-54700-5190 MATERIALS - MISC

250-54700-5310 CONCRETE PRODUCTS 250-54700-5930 ENGINEERING - III250-54700-5510 RENTAL - AIR COMPRESSOR 250-54700-5970 LABOR - CONTRACT250-54700-5530 RENTAL - AUGER 250-54700-5980 LOAD CHARGE

Department: 59000 - INTERFUND OPERATING TRANSER250-59000-9110 TRANSFER TO GENERAL FUND

Fund: 260 - CENTER GROVE BUS DISTRICTDepartment: 57100 - ECONOMIC DEVELOPMENT

260-57100-7100 PRINCIPAL PAYMENT 260-57100-7500 CONTRACT PAYMENT260-57100-7200 INTEREST EXPENSE 260-57100-7510 CENTER GROVE RD REBATE260-57100-7300 FISCAL AGENT FEES

Fund: 270 - CAPITAL EXPENDITURES FUNDDepartment: 51600 - BUILDING & ZONING

270-51600-3320 ENGINEERING SERVICE 270-51600-8350 EQUIPMENT - IT270-51600-8200 BUILDING 270-51600-8400 VEHICLE270-51600-8300 EQUIPMENT

Department: 51700 - BUILDING MAINTENANCE270-51700-8200 BUILDING

Department: 52100 - POLICE270-52100-8200 BUILDING 270-52100-8350 EQUIPMENT - IT270-52100-8300 EQUIPMENT 270-52100-8400 VEHICLE

Department: 53100 - SENIOR CITIZEN270-53100-8400 VEHICLE

Department: 54700 - STREET270-54700-3150 MAINT SERVICE - STREET 270-54700-8300 EQUIPMENT270-54700-3155 MAINT SERVICE - SIDEWALKS 270-54700-8400 VEHICLE270-54700-3320 ENGINEERING SERVICE 270-54700-8600 STREETS270-54700-3550 PUBLISHING 270-54700-8630 STORM SEWERS270-54700-6290 MISCELLANEOUS EXPENSE 270-54700-8650 SIDEWALKS270-54700-7500 CONTRACT PAYMENT

Department: 56200 - PARK270-56200-8300 EQUIPMENT 270-56200-8400 VEHICLE

Department: 59000 - INTERFUND OPERATING TRANSER270-59000-9235 TRANSFER TO COTTONWOOD SSA FUND

Fund: 275 - NON-HOME RULE SALES TAXDepartment: 54700 - STREET

275-54700-3320 ENGINEERING SERVICE 275-54700-7200 INTEREST EXPENSE275-54700-3330 LEGAL SERVICE 275-54700-8100 LAND275-54700-3490 OTHER PROFESSIONAL SVCS 275-54700-8600 STREETS275-54700-3550 PUBLISHING

11/01/2019 Page 158

PROPOSED BUDGET

Accounts: (1)

Accounts: (3)Accounts: (2)

Accounts: (1)

Accounts: (18)Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (2)

Accounts: (8)Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (19)Accounts: (16)

OTHER BENEFITS

Department: 59000 - INTERFUND OPERATING TRANSER280-59000-9110 TRANSFER TO GENERAL FUND

Fund: 290 - SOCIAL SECURITY/MEDICAREDepartment: 51100 - ADMINISTRATION

290-51100-1610 SOCIAL SECURITY CONTRIBUTION 290-51100-1620 MEDICARE CONTRIBUTION

Department: 51300 - FINANCE290-51300-1610 SOCIAL SECURITY CONTRIBUTION 290-51300-1620 MEDICARE CONTRIBUTION

Department: 59000 - INTERFUND OPERATING TRANSER275-59000-9475 TRANSFER TO ALT REVENUE GO BOND - 2018

Fund: 280 - HOUSING ASSISTANCE PROGDepartment: 52100 - POLICE

280-52100-1720 HOUSING ASSISTANCE PROGRAM 280-52100-1790

Department: 51600 - BUILDING & ZONING290-51600-1610 SOCIAL SECURITY CONTRIBUTION 290-51600-1620 MEDICARE CONTRIBUTION

Department: 52100 - POLICE290-52100-1610 SOCIAL SECURITY CONTRIBUTION 290-52100-1620 MEDICARE CONTRIBUTION

Department: 53100 - SENIOR CITIZEN290-53100-1610 SOCIAL SECURITY CONTRIBUTION 290-53100-1620 MEDICARE CONTRIBUTION

Department: 54700 - STREET290-54700-1610 SOCIAL SECURITY CONTRIBUTION 290-54700-1620 MEDICARE CONTRIBUTION

Department: 56200 - PARK290-56200-1610 SOCIAL SECURITY CONTRIBUTION 290-56200-1620 MEDICARE CONTRIBUTION

Department: 56500 - MUSEUM290-56500-1610 SOCIAL SECURITY CONTRIBUTION 290-56500-1620 MEDICARE CONTRIBUTION

Department: 57100 - ECONOMIC DEVELOPMENT290-57100-1610 SOCIAL SECURITY CONTRIBUTION 290-57100-1620 MEDICARE CONTRIBUTION

Fund: 291 - IMRF FUNDDepartment: 51100 - ADMINISTRATION

291-51100-1630 IMRF CONTRIBUTION

Department: 51300 - FINANCE291-51300-1630 IMRF CONTRIBUTION

Department: 51600 - BUILDING & ZONING291-51600-1630 IMRF CONTRIBUTION

Department: 52100 - POLICE291-52100-1630 IMRF CONTRIBUTION

Department: 53100 - SENIOR CITIZEN291-53100-1630 IMRF CONTRIBUTION

Department: 54700 - STREET291-54700-1630 IMRF CONTRIBUTION

Department: 56200 - PARK291-56200-1630 IMRF CONTRIBUTION

Department: 56500 - MUSEUM291-56500-1630 IMRF CONTRIBUTION

Fund: 310 - PARKS CAPITAL EXPENDITURES FUNDDepartment: 56200 - PARK

310-56200-3140 MAINT SERVICE - GROUNDS 310-56200-4910 LAND IMPROVEMENT310-56200-3320 ENGINEERING SERVICE 310-56200-4960 PARKS / REC (Non Fixed Asset)310-56200-3330 LEGAL SERVICE 310-56200-8100 LAND310-56200-3490 OTHER PROFESSIONAL SVCS 310-56200-8150 LAND IMPROVEMENT310-56200-3510 POSTAGE 310-56200-8200 BUILDING310-56200-3550 PUBLISHING 310-56200-8300 EQUIPMENT

11/01/2019 Page 159

PROPOSED BUDGET

Accounts: (3)

Accounts: (4)Accounts: (4)

Accounts: (3)Accounts: (3)

Accounts: (4)Accounts: (4)

Accounts: (6)Accounts: (3)

Accounts: (1)

Accounts: (2)

Accounts: (77)Accounts: (71)

PARKS / RECREATION

Department: 59000 - INTERFUND OPERATING TRANSER310-59000-9110 TRANSFER TO GENERAL FUND 310-59000-9270 TRANSFER TO CAPITAL EXP FUND

310-59000-9310 TRANSFER TO PARKS CAPITAL FUND

Fund: 380 - RTE 157 BUSINESS DISTRICTDepartment: 57100 - ECONOMIC DEVELOPMENT

380-57100-3320 ENGINEERING SERVICE 380-57100-3490 OTHER PROFESSIONAL SVCS

310-56200-4140 MAINT SUPPLIES - GROUNDS 310-56200-8500 UTILITY SYSTEM310-56200-4610 SMALL EQUIPMENT - GENERAL 310-56200-8800

380-57100-3330 LEGAL SERVICE 380-57100-7500 CONTRACT PAYMENT

Fund: 420 - GO BOND - 2011A REFUNDINGDepartment: 58400 - G. O. BONDS

420-58400-7100 PRINCIPAL PAYMENT 420-58400-7300 FISCAL AGENT FEES420-58400-7200 INTEREST EXPENSE

Fund: 421 - GO BOND - 2011B REF 2002Department: 58400 - G. O. BONDS

421-58400-7100 PRINCIPAL PAYMENT 421-58400-7300 FISCAL AGENT FEES421-58400-7200 INTEREST EXPENSE 421-58400-7460 DEFERRED LOSS ON REFUNDING

Fund: 475 - ALT REVENUE GO BOND - 2018Department: 51100 - ADMINISTRATION

475-51100-7100 PRINCIPAL PAYMENT 475-51100-7300 FISCAL AGENT FEES475-51100-7200 INTEREST EXPENSE

Department: 54700 - STREET475-54700-3490 OTHER PROFESSIONAL SVCS

Department: 59000 - INTERFUND OPERATING TRANSER475-59000-9270 TRANSFER TO CAPITAL EXP FUND 475-59000-9275 TRANSFER TO NON - HOME RULES SALES TAX

Fund: 510 - WATERDepartment: 54100 - WATER

510-54100-1210 SALARIES 510-54100-3560 PRINTING510-54100-1230 OVERTIME 510-54100-3570 IMAGING510-54100-1510 LIFE INSURANCE 510-54100-3610 DUES510-54100-1520 DISABILITY INSURANCE 510-54100-3620 TRAVEL510-54100-1530 HEALTH INSURANCE 510-54100-3630 TRAINING510-54100-1540 WORKERS COMPENSATION 510-54100-3750 WATER PURCHASES510-54100-1550 UNEMPLOYMENT INSURANCE 510-54100-3810 SHORT TERM RENTAL510-54100-1610 SOCIAL SECURITY CONTRIBUTION 510-54100-3830 LONG TERM LEASES510-54100-1620 MEDICARE CONTRIBUTION 510-54100-3910 LIABILITY INSURANCE510-54100-1630 IMRF CONTRIBUTION 510-54100-3920 PROPERTY/CASUALTY INSURANCE510-54100-1710 UNIFORM/CLOTHING ALLOWANCE 510-54100-4110 MAINT SUPPLIES - BUILDING510-54100-1790 OTHER BENEFITS 510-54100-4120 MAINT SUPPLIES - EQUIPMENT510-54100-2010 UTILITIES 510-54100-4130 MAINT SUPPLIES - VEHICLE510-54100-3110 MAINT SERVICE - BUILDING 510-54100-4140 MAINT SUPPLIES - GROUNDS510-54100-3120 MAINT SERVICE - EQUIPMENT 510-54100-4160 MAINT SUPPLIES - UTILITY SYSTEM510-54100-3130 MAINT SERVICE - VEHICLE 510-54100-4210 MAINT SUPPLIES - EQUIP IT510-54100-3140 MAINT SERVICE - GROUNDS 510-54100-4510 OFFICE SUPPLIES510-54100-3160 MAINT SERVICE - UTILITY SYSTEM 510-54100-4520 OPERATING SUPPLIES510-54100-3210 I.T. SERVICES 510-54100-4525 MEDICAL SUPPLIES

510-54100-3530 INTERNET SERVICE PROVIDER 510-54100-4910 LAND IMPROVEMENT

510-54100-3310 ACCOUNTANT SERVICE 510-54100-4530 SMALL TOOLS510-54100-3320 ENGINEERING SERVICE 510-54100-4540 JANITORIAL SUPPLIES510-54100-3340 CONSULTING SERVICE 510-54100-4550 AUTOMOTIVE FUEL / OIL510-54100-3360 MEDICAL SERVICE 510-54100-4560 CHEMICALS510-54100-3370 JANITORIAL SERVICE 510-54100-4580 UNIFORMS

510-54100-3540 EMAIL HOSTING 510-54100-4930 WTR UTILY SYS(Non Fixed Asset)510-54100-3550 PUBLISHING 510-54100-6110 COMMUNITY RELATIONS

510-54100-3390 LABORATORY SERVICE 510-54100-4590 GENERAL SUPPLIES510-54100-3490 OTHER PROFESSIONAL SVCS 510-54100-4610 SMALL EQUIPMENT - GENERAL510-54100-3510 POSTAGE 510-54100-4620 SMALL EQUIPMENT - IT510-54100-3520 TELEPHONE 510-54100-4630 SMALL EQUIPMENT - OFFICE

11/01/2019 Page 160

PROPOSED BUDGET

Accounts: (1)

Accounts: (2)

Accounts: (3)

Accounts: (7)Accounts: (5)

Accounts: (1)

Accounts: (1)

Accounts: (66)Accounts: (61)

Accounts: (2)

Accounts: (3)

510-54100-6120 EMPLOYEE RELATIONS 510-54100-8300 EQUIPMENT510-54100-6250 PROPERTY DAMAGE CLAIMS 510-54100-8400 VEHICLE510-54100-6290 MISCELLANEOUS EXPENSE 510-54100-8500 UTILITY SYSTEM510-54100-6510 DEPRECIATION 510-54162-2010 UTILITIES510-54100-6550 BAD DEBT EXPENSE

Department: 58400 - G. O. BONDS510-58400-7200 INTEREST EXPENSE

Department: 58600 - LOAN PAYMENTS510-58600-7100 PRINCIPAL PAYMENT 510-58600-7200 INTEREST EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER510-59000-9110 TRANSFER TO GENERAL FUND 510-59000-9515 TRANSFER TO WATER CAPITAL510-59000-9421 TRANSFER TO GO BOND 2011B

Fund: 515 - WATER CAPITALDepartment: 54100 - WATER

515-54100-3320 ENGINEERING SERVICE 515-54100-8400 VEHICLE515-54100-3490 OTHER PROFESSIONAL SVCS 515-54100-8500 UTILITY SYSTEM515-54100-3550 PUBLISHING

Department: 58400 - G. O. BONDS515-58400-7200 INTEREST EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER515-59000-9510 TRANSFER TO WATER

Fund: 520 - SEWERDepartment: 54200 - SEWER

520-54200-1210 SALARIES 520-54200-3630 TRAINING520-54200-1230 OVERTIME 520-54200-3760 SEWER TREATMENT / TRANSMISSIONS520-54200-1510 LIFE INSURANCE 520-54200-3810 SHORT TERM RENTAL520-54200-1520 DISABILITY INSURANCE 520-54200-3910 LIABILITY INSURANCE520-54200-1530 HEALTH INSURANCE 520-54200-4110 MAINT SUPPLIES - BUILDING520-54200-1540 WORKERS COMPENSATION 520-54200-4120 MAINT SUPPLIES - EQUIPMENT520-54200-1550 UNEMPLOYMENT INSURANCE 520-54200-4130 MAINT SUPPLIES - VEHICLE520-54200-1610 SOCIAL SECURITY CONTRIBUTION 520-54200-4140 MAINT SUPPLIES - GROUNDS520-54200-1620 MEDICARE CONTRIBUTION 520-54200-4160 MAINT SUPPLIES - UTILITY SYSTEM520-54200-1630 IMRF CONTRIBUTION 520-54200-4210 MAINT SUPPLIES - EQUIP IT520-54200-1790 OTHER BENEFITS 520-54200-4510 OFFICE SUPPLIES520-54200-2010 UTILITIES 520-54200-4520 OPERATING SUPPLIES520-54200-3110 MAINT SERVICE - BUILDING 520-54200-4525 MEDICAL SUPPLIES520-54200-3120 MAINT SERVICE - EQUIPMENT 520-54200-4530 SMALL TOOLS520-54200-3130 MAINT SERVICE - VEHICLE 520-54200-4540 JANITORIAL SUPPLIES520-54200-3160 MAINT SERVICE - UTILITY SYSTEM 520-54200-4550 AUTOMOTIVE FUEL / OIL520-54200-3210 I.T. SERVICES 520-54200-4560 CHEMICALS

520-54200-6550 BAD DEBT EXPENSE

520-54200-3310 ACCOUNTANT SERVICE 520-54200-4580 UNIFORMS520-54200-3320 ENGINEERING SERVICE 520-54200-4590 GENERAL SUPPLIES520-54200-3330 LEGAL SERVICE 520-54200-4610 SMALL EQUIPMENT - GENERAL520-54200-3360 MEDICAL SERVICE 520-54200-4620 SMALL EQUIPMENT - IT520-54200-3370 JANITORIAL SERVICE 520-54200-4630 SMALL EQUIPMENT - OFFICE

520-54200-3550 PUBLISHING 520-54200-8300 EQUIPMENT520-54200-3560 PRINTING 520-54200-8400 VEHICLE520-54200-3610 DUES 520-54200-8550 SEWER UTILITY SYSTEM520-54200-3620 TRAVEL

520-54200-3490 OTHER PROFESSIONAL SVCS 520-54200-4660 SMALL EQUIPMENT - VEHICLE520-54200-3510 POSTAGE 520-54200-6120 EMPLOYEE RELATIONS520-54200-3520 TELEPHONE 520-54200-6250 PROPERTY DAMAGE CLAIMS520-54200-3530 INTERNET SERVICE PROVIDER 520-54200-6510 DEPRECIATION520-54200-3540 EMAIL HOSTING

Department: 58600 - LOAN PAYMENTS520-58600-7100 PRINCIPAL PAYMENT 520-58600-7200 INTEREST EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER520-59000-9110 TRANSFER TO GENERAL FUND 520-59000-9525 TRANSFER TO SEWER CAPITAL520-59000-9421 TRANSFER TO GO BOND 2011B

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Accounts: (7)Accounts: (5)

Accounts: (1)

Accounts: (1)

Accounts: (9)Accounts: (8)

Accounts: (1)

Accounts: (13)Accounts: (6)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (1)

Accounts: (11)Accounts: (11)

Accounts: (5)Accounts: (5)

Accounts: (8)Accounts: (7)

Fund: 525 - SEWER CAPITALDepartment: 54200 - SEWER

525-54200-3310 ACCOUNTANT SERVICE 525-54200-7200 INTEREST EXPENSE525-54200-3320 ENGINEERING SERVICE 525-54200-8550 SEWER UTILITY SYSTEM525-54200-7100 PRINCIPAL PAYMENT

Department: 59000 - INTERFUND OPERATING TRANSER525-59000-9520 TRANSFER TO SEWER

Department: 59510 - T.O.T. WATER525-59510-9965 TRANSFER TO WATER FUND

Fund: 540 - REFUSE COLLECTIONDepartment: 54300 - REFUSE

540-54300-3210 I.T. SERVICES 540-54300-3740 LANDFILL CHARGES540-54300-3510 POSTAGE 540-54300-3810 SHORT TERM RENTAL540-54300-3560 PRINTING 540-54300-4510 OFFICE SUPPLIES540-54300-3730 GARBAGE DISPOSAL 540-54300-6550 BAD DEBT EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER540-59000-9110 TRANSFER TO GENERAL FUND

Fund: 650 - HEALTH INSURANCE FUNDDepartment: 51100 - ADMINISTRATION

650-51100-1530 HEALTH INSURANCE 650-51100-3510 POSTAGE650-51100-1531 HEALTH INSURANCE - RETIREES 650-51100-6120 EMPLOYEE RELATIONS650-51100-3490 OTHER PROFESSIONAL SVCS 650-51100-6290 MISCELLANEOUS EXPENSE

Department: 51300 - FINANCE650-51300-1530 HEALTH INSURANCE

Department: 51600 - BUILDING & ZONING650-51600-1530 HEALTH INSURANCE

Department: 51700 - BUILDING MAINTENANCE650-51700-1530 HEALTH INSURANCE

Department: 52100 - POLICE650-52100-1530 HEALTH INSURANCE

Department: 54700 - STREET650-54700-1530 HEALTH INSURANCE

Department: 56200 - PARK650-56200-1530 HEALTH INSURANCE

Department: 56500 - MUSEUM650-56500-1530 HEALTH INSURANCE

Fund: 710 - POLICE PENSIONDepartment: 53500 - TRUST

710-53500-3490 OTHER PROFESSIONAL SVCS

710-53500-6290 MISCELLANEOUS EXPENSE

Fund: 720 - DUIDepartment: 52100 - POLICE

720-52100-3490 OTHER PROFESSIONAL SVCS 720-52100-4590 GENERAL SUPPLIES720-52100-4520 OPERATING SUPPLIES 720-52100-4610 SMALL EQUIPMENT - GENERAL

710-53500-1660 POLICE PENSION BENEFITS 710-53500-3510 POSTAGE710-53500-3310 ACCOUNTANT SERVICE 710-53500-3610 DUES710-53500-3330 LEGAL SERVICE 710-53500-3620 TRAVEL710-53500-3410 FINANCIAL SERVICE FEE 710-53500-3630 TRAINING710-53500-3480 STATE FILING FEE

720-52100-4528 POLICE SUPPLIES

Fund: 730 - FEDERAL POLICE ESCROWDepartment: 52100 - POLICE

730-52100-3490 OTHER PROFESSIONAL SVCS 730-52100-4610 SMALL EQUIPMENT - GENERAL730-52100-4520 OPERATING SUPPLIES 730-52100-6600 RELEASE OF SEIZED FUNDS

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Accounts: (1)

Accounts: (8)Accounts: (8)

Accounts: (2)Accounts: (1)

Accounts: (1)

730-52100-4528 POLICE SUPPLIES 730-52100-8400 VEHICLE730-52100-4590 GENERAL SUPPLIES

740-52100-4528 POLICE SUPPLIES 740-52100-8400 VEHICLE

Fund: 780 - CEMETERY TRUSTDepartment: 53500 - TRUST

780-53500-3490 OTHER PROFESSIONAL SVCS

Department: 54800 - CEMETERY780-54800-6290 MISCELLANEOUS EXPENSE

Department: 59000 - INTERFUND OPERATING TRANSER730-59000-9740 TRANSFER TO LOCAL POLICE ESCROW

Fund: 740 - LOCAL POLICE ESCROWDepartment: 52100 - POLICE

740-52100-3490 OTHER PROFESSIONAL SVCS 740-52100-4590 GENERAL SUPPLIES740-52100-3630 TRAINING 740-52100-4610 SMALL EQUIPMENT - GENERAL740-52100-4520 OPERATING SUPPLIES 740-52100-6600 RELEASE OF SEIZED FUNDS

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PURCHASING POLICY

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1. Purpose and Intent of Purchasing PoliciesThese policies have been developed to be the guidelines and parameters for theVillage and are intended to maximize the purchasing power and value of publicfunds through a procurement policy that maintains a system of quality andintegrity and which promotes efficiency, effectiveness and equity in purchasing.The Village of Glen Carbon will comply with all applicable federal and state lawsconcerning public purchasing.

This policy shall replace/supersede the following policies previously adopted:Purchasing Policy, as adopted by Village Board motion on 8/14/2007 Purchasing Card Policy, as adopted by Village Board motion on 7/14/2009

Procurement activity, as herein used, shall mean any action taken by the Village acting as a Buyer for the purpose of obtaining materials, supplies, services and public improvements (hereafter goods and services) from a Vendor acting as Seller, whether by purchase, rent, lease, lease-purchase or other similar methods of acquisition as may be used by the Village.

2. Organization & AuthorityFull time employees of the Village of Glen Carbon shall be the authorizedpurchasers. The chairperson of volunteer committees (i.e. Community EventsCommittee) is authorized to purchase on behalf of the Village. Such purchasesshould be limited to $100, and coordinated with a Village employee prior to thetransaction when possible.

All reimbursements are subject to the review and approval of the Finance &Administration Committee and the Village Board of Trustees.

Village Board of TrusteesShall establish purchasing policies and procedures.

Shall approve all “Requests for Proposals (RFP’s)” and/or“Requests for Qualifications (RFQ’s)” prior to seeking bids.

Shall approve all purchases and contracts for goods and services of$20,000 or more in value.

Shall be the final authority on all procurement action.

Finance DepartmentShall recommend purchasing policies and procedures to theVillage Board for approval.

Shall serve as the Purchasing Agent. The Purchasing Agent

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manages the processes for acquiring goods and services; acts as an authorized agent of the Village with responsibility for managing supplier-related activities; reviews all requests for quotes and proposals developed by Department Heads and negotiates awards and contracts.

Shall allocate and approve multi-departmental budgetedexpenditures such as software maintenance, internet andcommunications billings.

Shall maintain a list of qualified bidders and vendors.

Shall be responsible for acquiring vendor W-9 forms and issuing1099 forms to vendors at year-end.

Shall assist Department Heads with Request for Qualifications(RFQ), Request for Proposals (RFP), Invitations to Bid (ITB), etc.for their department. Manage supplier performance and ensuressatisfactory contract implementation.

Shall review competitive informal quotes or bids in accordancewith purchasing procedures for all departments.

Shall be the final authority of all revenue and expenditure accountcoding.

Department HeadsShall procure or supervise the procurement of all goods, wares,equipment, materials, supplies and services for publicimprovements, as may be required to maintain municipaloperations in accordance with rules and regulations establishedherein.

Shall develop standard specifications of key materials and/orservices.

Shall maintain adequate inventories of materials and supplies.

Shall receive and inspect all materials and supplies ordered andinsure that receiving verification is provided to the FinanceDepartment in a timely manner.

Shall recommend the disposition of surplus and scrap.

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3. General Purchasing PoliciesThe following policies have been developed to be the guidelines and parametersfor the Village, and are intended to maximize the purchasing power and value ofpublic funds through a procurement policy that maintains a system of quality andintegrity and which promotes efficiency, effectiveness and equity in purchasing.The Village of Glen Carbon will comply with all applicable federal and state lawsconcerning public purchasing.

Rule Against SubdivisionNo purchase shall be subdivided for the purpose of circumventingthe dollar value limitations imposed by this policy or anyguidelines established by the Village Board of Trustees.

Purchasing ThresholdsAll authorized purchasers for the Village shall abide by the following purchasing thresholds:

Purchases from $.01 - $9,999.99Items which are included in the approved departmental budgetshall be authorized by the Department Head. Purchases should bebased on, but not limited to, product quality, serviceability,standardization, delivery, emergencies, vendor history, vendorperformance, existing contracts and other considerations of asimilar kind.

Purchases from $10,000.00 - $19,999.99Require three (3) written bids. Items which are included in theapproved department budget shall be reviewed and authorized bythe Village Administrator.

The Village Administrator shall have authority to executecontractual agreements up to $20,000, contingent on the review ofthe Village Attorney.

Purchases or Contracts that exceed $20,000Formal bids shall be required on any purchase over $20,000.

Definition - A formal bid shall be defined as the submission of awritten, sealed price quotation by a Vendor to the Village pursuantto the issue of public notice by the Village and based on writtenspecifications and standard conditions stipulated by the Village forthe purpose of procuring goods/services for use by the Village.

Scope – The bid requirement shall apply to all goods and servicesto be purchased or contracted in excess of $20,000.

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Invitation to Bid - An Invitation to Bid shall be issued and shallinclude purchase description/specifications and all materialcontractual terms and conditions applicable to the procurement.The Invitation to Bid shall be distributed by the Department Headto a sufficient number of known reliable vendors to ensure andmaintain the integrity and competitiveness of the bid process.

Public Notice and Advertising - Adequate public notice of theInvitation to Bid shall be given a reasonable amount of time priorto the date set forth therein for the opening of the bids. Aminimum of ten (10) days’ notice must be given prior to bidopening with the advertisement for bids having been published atleast once in a newspaper of general circulation in the Village orwithin appropriate trade publication.

Bid Addendums/Clarifications - Bid Addendums and clarificationsmay be issued by the Purchasing Agent or Department Head.

Bid Opening - Bids shall be opened publicly in the presence of twoor more witnesses at the time and place designated in the Invitationto Bid. The amount of each bid and other relevant informationtogether with the name of each bidder shall be recorded by theVillage Clerk or designee. Bid tabulations shall be open to publicinspection.

Bid Acceptance and Evaluation - Bids shall be accepted withoutalteration or correction. Bids shall be evaluated based on therequirement set forth in the Invitation to Bid, which may includecriteria to determine acceptability such as, quality, references,recommendations by Village consultants, workmanship, delivery,inspection, testing and suitability for a particular purpose.

Correction or Withdrawal of Bids - Correction or withdrawal ofinadvertently erroneous bids before or after award or cancellationof awards or contracts based on such bid mistakes may bepermitted. No changes in bid prices or other provisions of bidssubject to bid opening shall be permitted. All decisions to permitthe correction or withdrawal of bids or to cancel awards orcontracts based on bid calculation errors shall be supported by awritten determination made by the Department Head.

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Award of BidThe Village shall retain the right to take the following actions:

Award a contract to the lowest responsible (a person or firm whichhas the capability in all respects to fully perform the contractrequirements and which has the integrity and reliability which willassure good faith performance) and responsive bidder (a person orfirm who has submitted a bid which conforms in all materialrespects to the descriptions, specifications, terms, conditions andother factors called for in the Invitation to Bid) who has submitteda bid most advantageous to the Village.

Waive any inconsequential defect in the bids.

Negotiate any viable modifications in price, terms, conditions orspecifications with the best bidder that would be advantageous tothe Village.

Award a contract to other than the low bidder should such actionbe in the best public interest.

Award a contract by division among two or more vendors if suchalternatives are duly indicated in the original Invitation to Bid.

Waiver of Bid RequirementThe Village Board of Trustees, after review by the Village Attorney, shall retain the right to waive bid requirements subject to the following conditions:

Such action is found to be to the advantage and in the best interestsof the Village.

Sole Source Procurement - A contract may be awarded by theVillage Board of Trustees for a supply, service, and equipment orconstruction item without competition when the Department Headhas advised the Purchasing Agent in writing and certified that thereis only one source vendor available.

The Purchasing Agent has been engaged in cooperativeprocurement bids of goods or services in conjunction with anothergovernmental agency where joint bids have been taken and areadvantageous to the Village, i.e. state contracts.

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Change OrdersAuthorization limits of change orders to contracts approved by theVillage Board of Trustees, including construction contracts, shallbe set by ordinance.

Specifications - Herein defined shall mean any description of thephysical or functional characteristics, or of the nature of a supply,service, and equipment or construction items. It may include adescription of any requirement for inspecting, testing or preparinga supply, service, equipment or construction item for delivery.

Responsibility - The Department Head shall prepare, issue, reviseand monitor the use of specifications for supplies, services,equipment and construction as required by the Village and shallmaintain a standard specifications file. The Purchasing Agent hasthe right to review specifications and make recommendations orchanges.

Specifications Prepared by Architects and Engineers - Therequirements of this section regarding the purposes and non-restrictiveness of specifications shall apply to all specificationsincluding, but not limited to, those prepared by architects,engineers and consultants.

Cooperative ProcurementThe Purchasing Agent shall participate with other governmental agencies in cooperative bids for the procurement of goods or supplies subject to Board approval of contract and waiver of local bids. It shall be the policy of the Village to engage in those joint procurement efforts whenever such activity is feasible and economically advantageous to the Village.

Procurement of Professional ServicesThe Village will follow state statute (50ILCS510/) Local Government Professional Services Selection Act. The procurement of certain services, where technical expertise or knowledge of a specialized field are critical to the performance of that service including but not limited to attorneys, engineers, planning consultants, architects, accountants and other similar professionals, shall not require bidding.

Procurement in Cases of EmergencyNotwithstanding any other provisions of this Policy, the Village President or Village Administrator may authorize a Department Head

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to make emergency procurements1 when there exists a threat to public health, welfare or safety conditions, provided such emergency procurements shall be made with such competition as is practicable under the circumstances. An after-the-fact written determination of the basis for the emergency and for the selection of the particular vendor shall be included in the purchase file.

Tax Exempt PurchasesThe Village is a tax-exempt organization. All purchases should be exempted from sales tax. The authorized purchaser is responsible for informing merchants of this status and providing sales tax exemption certificates when placing orders. Copies of the exemption certificate are available by contacting the Finance Department.

Vendor Credit AccountsDue to the potential for unauthorized purchases to occur, the establishment and use of accounts on credit at local vendors is highly discouraged. In the event an account is necessary, it shall be the policy of the Village to authorize the Director of Finance and/or Village Administrator to establish such an account.

Use of Village Issued Credit CardsIndividuals authorized to receive a credit card and/or “purchasingcard” shall be required to complete a “Purchasing CardAcknowledgement Form” prior to receipt. All Village issued creditcards are the property of the Village, and must be returned to theVillage upon termination of employment.

No Village issued credit card may be used for purchase of anygoods or services for personal use.

It is the responsibility of the cardholder to ensure that there areadequate budgetary funds in the appropriate accounts for which thecardholder will make purchases. The cardholder is responsible forensuring receipt of goods and materials and will follow-up with thevendor to resolve any delivery problems or discrepancies. Thecardholder is also responsible for keeping all credit card slips, cashregister receipts, packaging slips, credit memos, etc. Thecardholder is responsible for forwarding any and all statements tothe Finance Department even if there is no activity.

Village Travel PolicyIn accordance with Public Act 99-604 (Local Government Travel Expense Control Act), the Village adopted Resolution #2016-26 to

1 Code of Ordinances 1-7I-3

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regulate the reimbursement of travel expenses. The policy is incorporated within the Village’s personnel handbook (section 18.3), a copy of which is included in the appendix of this manual.

4. Standards of ConductAll vendors, current and prospective, shall be treated equitably.Procurement decisions shall be based upon price, quality, delivery,references and recommendations by village consultants, DepartmentHeads, written standards, previous service and other relevant factorspromoting the best interest of the Village.

No employee or Village official shall furnish information to anyprospective bidder that would give any vendor an unfair advantageover other prospective vendors.

Procurement records shall be retained by the Purchasing Agent or theprocuring department for public review as follows: a) Successful bidsfor ten (10) years after the terms of the related contract are completed.After said time records may be archived. b) Unsuccessful bids forthree (3) years after rejection.

All employees or Village officials shall be prohibited from doingbusiness with the Village during their tenure with the Village.

--- End of Policy ---

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VILLAGE OF GLEN CARBON CAPITAL ASSET MANAGEMENT POLICY

Purpose: The purpose of this policy is: (1) to describe the policies and procedures utilized in the Village’s capital asset management system; and (2) put in place guidelines for accounting for and depreciating the Village’s capital assets. The primary goals of this policy are:

• To ensure that the Village’s capital assets are accounted for in conformance with generally accepted accounting principles; and

• To establish a consistent and cost-effective method for accounting of the Village’s capital assets.

This capital asset policy is in accordance with Generally Accepted Accounting Principles (GAAP) and closely conforms to capital asset accounting practices as recommended by the Government Finance Officers Association (GFOA). The GFOA recommends that every state and local government consider the following applicable guidelines in establishing capitalization thresholds for capital assets:

• Capital assets should be capitalized only if they have an estimated useful life of at least two years following the date of acquisition.

• Capitalization thresholds should be applied to individual assets rather than to

groups of similar items (e.g., desks, tables). For assets that qualify for capitalization and depreciation under the “group method” however, see third paragraph under the heading “THRESHOLD” for discussion of the appropriate threshold application.

• As a general rule, capitalization thresholds should be designed to encompass

approximately 80% of a government’s total non-infrastructure assets.

• In no case should a government establish a capitalization threshold of less than $5,000 for any individual item.

• Governments should exercise control over their non-capitalized assets by establishing and maintaining adequate internal control procedures at the department level.

Authority: The Village of Glen Carbon Board of Trustees Application: This policy applies to all Village Departments, committees and commissions.

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Responsibility: The Village Administrator and/or designee shall be responsible for implementation of this policy. Definitions: See attachment entitled “Glossary of Terms”. Policy:

A. Threshold The Village will capitalize individual assets that cost $15,000 or more and have an estimated useful life of at least two (2) years. However, assets acquired with debt proceeds may be capitalized regardless of cost. In addition, assets acquired prior to this policy and capitalized at a lower threshold, may continue to be depreciated on the basis of past practice. Individual assets that cost less than $15,000, but that operate as part of a network system may be capitalized in the aggregate, using the group method, if the estimated average useful life of the individual asset is at least two years. A network is determined to be where individual components may be below $15,000, but are interdependent and the overriding value to the Village is on the entire network and not the individual assets (i.e. telephone systems). Individual assets that cost more than the Village’s insurance deductible but less than $15,000 will be inventoried for insurance purposes only.

B. Valuation

In accordance with generally accepted accounting principles, the Village will value its capital assets at historical cost. Historical cost includes the cost or estimated cost at the time of acquisition, freight charges, installation and site preparation charges, and the cost of any subsequent additions or improvements, excluding repairs. If a capital asset is donated to the Village, the asset will be valued based on the fair market value at the time the asset is donated.

C. Capital Assets Inventory Report

As part of the financial audit, the Finance Department shall submit a capital asset report to the Village’s external auditors on an annual basis. This report will include the following information:

o Type of asset (i.e. land, building, infrastructure) o Date of acquisition o Acquisition cost o Estimated useful life o Annual depreciation o Accumulated depreciation

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D. Depreciation

The Village will use the straight-line method as its standard approach to depreciate capital assets.

E. Estimated Useful Lives

The following ranges are guidelines in setting estimated useful lives for depreciating assets.

Building and Structures 20-50 years Vehicles 03-10 years Equipment 03-20 years Infrastructure 10-50 years

F. Capital vs. Repair and Maintenance Expense

The following criteria are the basis for distinguishing costs as either capital or repair and maintenance expense: 1. With respect to improvements on non-infrastructure and infrastructure capital

assets, costs should be capitalized if the useful life of the asset is substantially extended, or the cost results in a substantial increase in the capacity or efficiency of the assets. Otherwise, the cost should be expensed as repair and maintenance.

G. Inventory

For internal control purposes, the Village shall maintain an inventory listing of certain assets (controlled equipment) that do not meet the above referenced capitalization amounts. Controlled equipment include items that should be specifically accounted for and inventoried periodically for both internal and external (insurance coverage) purposes. Examples may include office equipment (computers, desks, file cabinets), public safety equipment (bullet proof vests, guns, radios), or public works items (power tools, etc). Each department is responsible for the location of all controlled equipment within their areas of responsibility.

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H. Disposal and Transfer of Village’s Assets

Disposition of Village assets will occur in accordance with applicable state and local policies and procedures. Transfer of assets between departments shall be communicated with the Finance Department, and budgeted when necessary.

GLOSSARY OF TERMS

1. Capital Assets: Capital assets include land, land improvements, buildings,

building improvements, construction in progress, machinery and equipment, vehicles, infrastructure, easements, intangible assets (such as computer software), and works of art and historical treasures.

2. Capitalization: Capitalization of an asset occurs when the cost of the asset

meets the threshold and the estimated useful life set in the organizational guidelines. Under capitalization, the cost of an item is initially recorded as an asset rather than an expense.

3. Depreciation: Depreciation is the process of allocating the cost of property over

a period of time, rather than recognizing the cost as an expense in the year of acquisition. Generally, at the end of an asset’s life, the sum of the amounts charged for depreciation in each accounting period (accumulated depreciation) will equal the original cost less salvage value.

4. Donated Capital Asset: Donated assets are those assets contributed to the

Village. The donated assets are treated like a capital asset (using the fair market value).

5. Estimated Useful Life: Estimated useful life means the estimated number of

months or years that an asset will be able to be used for the purpose for which it was purchased. In determining useful life, consideration is given to the asset’s present condition, use of the asset, construction type, maintenance policy, and how long it is expected to meet service demands.

6. Fair Market Value: The amount that would be paid if the item were sold currently

in a transaction between a willing buyer and a willing seller.

7. Historical Cost: The historical cost of a capital asset includes the cost or estimated cost at the time of acquisition, freight charges, installation and site preparation charges, and the cost of any subsequent additions or improvements, excluding repairs.

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8. Infrastructure Assets: Infrastructure assets are long-lived capital assets that normally can be preserved for a significant greater number of years than most capital assets (non-infrastructure assets). Infrastructure assets are normally stationary in nature and are of value only to the government entity. Examples include the Village’s streets, water or sewer system.

9. Salvage Value: The salvage value of an asset is the value it is expected to have

when it is no longer useful for its intended purpose. In other words, the salvage value is the estimated amount for which the asset could be sold at the end of its useful life.

10. Straight-Line Method: The straight-line method is the simplest and most commonly used method for calculating depreciation. It can be used for any depreciable property. Under the straight-line method, the basis of the asset is written off evenly over the useful life of the asset. The same amount of depreciation is taken each year. In general, the amount of annual depreciation is determined by dividing an asset’s depreciable cost by its estimated life.

11. Threshold: The threshold is the dollar amount that an asset must equal or

exceed if that asset is to be capitalized. Otherwise, the item would be considered as an expense at the time of acquisition.

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