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HomeMy WebLinkAboutT2-86 a - TAX LEVY ORDINANCE CITY OF ELGIN Kane and Cook Counties, Illinois For the Fiscal Year Beginning January 1 , 1987 and Ending December 31 , 1987 ORDINANCE NO T2-1987 ORDINANCE FOR THE LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING JANUARY 1 , 1987 AND ENDING DECEMBER 31 , 1987 OF THE CITY OF ELGIN, KANE AND COOK COUNTIES, ILLINOIS WHEREAS, the City Council of the City of Elgin in the Counties of Kane and Cook , in the State of Illinois, did on the 22nd of December, 1986 after notice of publication and public hearing adopt a budget in lieu of an annual appropriation ordinance for said City for the fiscal year beginning January 1 , 1987, the amount of which is ascertained to be the aggregate sum of $59, 155,885. WHEREAS, the Constitution of the State of Illinois, 1970, grants the City of Elgin as a Home Rule Unit the power to ". . . exercise any power and perform any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection for the public health, safety, morals and welfare; to license; to tax; and to incur debt ." NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL FOR THE CITY OF ELGIN, ILLINOIS: SECTION 1 . That there be and there is hereby levied upon all taxable property within the corporate limits of said City, subject to taxation for the year 1987, the total sum of $9,077,287 for all purposes of the City of Elgin, mentioned in said budget as appropriated for the current fiscal year and in the specific amounts levied for the various purposes heretofore named being included herein by being placed in a separate column under the heading "To Be Raised By Taxation" which appears over the same, the tax so levied for the current fiscal year of said City for the certain appropriations specified herein to be collected from said tax levy, the total of which has been ascertained as aforesaid and being summarized as follows: Estimated To Be Amount Receipts From Raised By Appropriated Other Sources Taxation GENERAL CORPORATE PURPOSES t In accordance with provisions of the 1970 Constitution of Illinois, Art. 7 011 Mayor & City Council 1 135,285 a 135,285 $ - 012 Office of the City Mgr. 234,280 234,280 - 013 Purchasing & Research 104,365 104,365 - 014 Personnel & Admin. Serv. 174,260 174,260 - 015 Legal Department 215, 150 215, 150 - 018 Human Relations Comm. 85,850 85,850 - 019 Boards & Commissions 130,475 130,475 - 020 Finance Department 922,265 922,265 - 030 Dept. of Buildings 348,965 348,965 - 040 Planning Dept . 370,075 370,075 - 050 Police Dept. 6,431 ,955 3,058,055 3,373,900 059 Civil Defense 4,915 4,915 - 060 Fire Dept. 4,035,665 2,035,665 2,000,000 061 Fire Dept . - BIS 675,965 675,965 - 071 Public Works - Admin. 180, 125 180, 125 - 072 Engineering Division 505,450 505,450 - 074 Electrical Division 632,830 632,830 - 075 Sanitation Division 1 ,049,645 1 ,049,645 - 076 Streets Division 1 , 134,640 1 , 134,640 - 077 Sewers Division 471 ,685 471 ,685 - 079 Construction Division 164,320 164,320 - 081 P.P.& R. - Admin. 98,035 98,035 - 082 Recreation Division 425,390 425,390 - 088 Parks Maintenance 878,870 878,870 - 089 Hemmens Building 279,950 279,950 - 190 Non-Departmental 1 ,817.355 1 .817.355 - TOTAL - GENERAL CORPORATE PURPOSES $21 ,507,765 $16. 133,865 $5,373,900 ADD 1X for Loss of Collection 54.282 Total Amount To Be Raised By Taxation 15.428. 182 SPECIAL CORPORATE PURPOSES 200 Public Benefit Tax $ 270,000 $ 30,000 $ 240,000 210 Road & Bridge Fund - In Accordance with 1970 Con- stitution of Illinois Article 7 230,000 230,000 - 230 Community Dev. Grant 1 ,529,580 1 ,529,580 - 260 S. Grove Special Tax Allocation Fund 344,460 344,460 - 270 Fed. Rev. Shar. Fund 270,600 270,600 - Estimated To Be Amount Receipts From Raised By Appropriated Other Sources Taxation SPECIAL CORPORATE PURPOSES (Cont. ) - 280 Iii . Mun. Retirement Fund In accordance with the 1970 Constitution, Article 7 $ 1 ,722, 140 $ 1 , 122, 140 $ 600,000 290 Motor Fuel Tax Fund 1 ,523,475 1 ,523,475 - 300 Corporate Bond Fund - Principal & Interest on Corporte Bonds - In accor- dance with provision of Section 6, Art . 7 of the Constitution of Ill . 2,786,260 833,645 1 ,952,615 340 Park Development Fund 69,075 69,075 - 350 Downtown Redev. Fd. 56,585 56,585 - 360 Cap. Imprv.-Spec. Proj. 445,895 445,895 - 378 Cap. Imprv.-Tyler Creek 188,765 188,765 - 382 Cap. Imprv.-1985 Bond Issue 2,287,915 2,287,915 - 383 Cap . Imprv.-SSA 4 Bond Issue 6,425 6,425 - 384 Cap. Imprv.-1986 G.O. Bond Project Fund 650,000 650,000 - 385 Capital Imprv. Funds 1 ,338,980 1 ,338,980 - 386 Cap. Imprv.-1987 G.O. Bond Project Fund 2,975,000 2,975,000 - 387 Dundee Ave. TIF Bonds 1 ,378,210 1 ,378,210 - 400 Water Operating Fund 6,648,375 6,648,375 - 410 Water Improvement Fund 659,820 659,820 - "` 430 Sewer Improvement Fund 1 ,376,685 1 ,376,685 - 450 Parking Operating Fund 157,675 157,675 - 455 Spring St . Parking Operating Fund 148, 115 148, 115 - 500 Cemetery Oper. Fund 375,740 375,740 - 540 Golf Operating Fund 559,475 559,475 - 543 Golf Improvement Fund 47,800 47,800 - 570 Transportation Operating Fund 2,000,525 2,000,525 - 575 Paratransit Fund 93,210 93,210 - 600 Police Pension Fund 2, 113,435 1 ,653,435 460,000 610 Fire Pension Fund 1 ,982,660 1 ,622,660 360,000 630 Risk Management Fund 2,551 ,935 2,551 ,935 - 700 Mun. Garage-Ann St . 415,500 415,500 - 705 Municipal Garage- Crystal St . 443,805 443,805 - TOTAL SPECIAL CORPORATE PURPOSES $37,648. 120 834,035.505 $3,612,615 Add: For Loss of Collection 36.490 Total Amount To Be Raised By Taxation for Special Corporate Purposes $3,649, 105 Grand Total - Appropriation All Purposes $59, 155,885 ?a.. Total Receipts From Sources Other Than Taxation $50, 169,370 'Total To Be Raised By Taxation $8,986,515 Add: For Loss of Collection 90.772 Total Amount To Be Raised By Taxation $9_.077.287 The total amount of $9,077,287 levied by this ordinance for all funds is herein itemized as follows: (Itemized amounts on the pages that follow) • emk - - - - - - - - -- - - AmmoA Estimated ' Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By pNumber Classification 1987 Taxation Taxation General Corporate Purposes: 011 - Mayor & City Council 700 Salaries & Wages $ 43,535 • 43,535 $ - 7051 Pension Contributions IMRF 4,985 4,985 - 7054 Pension Contributions FICA 645 645 - 707 Insurance Charges 22,340 22,340 - 708 Employee Transfers 3, 170 3, 170 - 710 Office Supplies 3,700 3,700 - 720 Gen. Oper. Supplies 75 75 - 795 Misc. Supplies 200 200 - 820 Office Services 18,350 18,350 - 825 Postage & Telephone 1 ,480 1 ,480 - 830 Transp . , Conferences 12,000 12,000 - 835 Training Expense 135 135 - 850 Repair 8 Maint. Serv. 170 170 - 880 Public Official Liab. 24,225 24,225 - 960 Cap . Replace. 275 275 - Total $ 135,285 $ 135,285 $ - 012 - Office of the City Manager 700 Salaries & Wages $ 174,415 $ 174,415 $ - 7051 Pension Contributions IMRF 22,635 22,635 - r 707 Insurance 15,935 15,935 - 710 Office Supplies 3,630 3,630 - 720 Gen. Oper. Supplies 210 210 - 820 Office Services 2, 135 2, 135 - 825 Postage 8 Telephone 1 ,745 1 ,745 - 830 Transp . , Conferences 5,470 5,470 - 835 Training Expense 380 380 - 850 Repair 8 Maint . Serv. 795 795 - 860 Rentals 110 110 - 880 Public Official Liab. 1 , 155 1 , 155 - 882 Automobile Insurance 945 945 - 970 Cap . Addition 4,720 4.720 - Total $ 234.280 $ 234.280 $ - 013 - Purchasing & Research 700 Salaries 8 Wages $ 76,030 $ 76,030 $ - 7051 Pension Contributions IMRF 10,835 10,835 - 707 Insurance Charges 8,005 8,005 - 710 Office Supplies 1 ,550 1 ,550 - 820 Office Services 1 ,990 1 ,990 - Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By dimik Number Classification 1987 Taxation Taxation General Corporate Purposes: 013 - Purchasing & Research (Cont. ) 825 Postage & Telep. $ 1 ,925 $ 1 ,925 $ - 830 Transp. , Conferences 1 ,300 1 ,300 - 835 Training Expense 300 300 - 850 Repair & Maint. Serv. 100 100 - 880 Public Official Liab. 425 425 - 970 Cap. Additions 1 ,905 1 ,905 - Total $ 104.365 $ 104.365 * - 014 - Personnel & Admin. Services 700 Salaries & Wages $ 87,960 $ 87,960 $ - 7051 Pension Contributions IMRF 12,350 12,350 - 7054 Pension Contributions FICA 245 245 - 707 Insurance Charges 10,835 10,835 - 710 Office Supplies 3,525 3,525 - 800 Professional Serv. 42,000 42,000 - 820 Office Services 4,930 4,930 - 825 Postage & Telephone 2, 175 2, 175 - 830 Transp. , Conferences 2,300 2,300 - 835 Training Expense 2,000 2,000 - 850 Repair & Maint . Serv. 150 150 - 880 Public Official Liab. 2,060 2,060 - 959 Unclassified Expend. 1 ,025 1 ,025 - 970 Cap. Additions 2.705 2.705 - Total $ 174.260 $ 174.260 $ - 015 - Legal Department 700 Salaries & Wages $ 160,940 $ 160,940 $ - 7051 Pension Contributions IMRF 21 ,515 21 ,515 - 707 Insurance Charges 15,630 15,630 - 709 Personal Services Recovered (3, 170) (3, 170) - 710 Office Supplies 7, 150 7, 150 - 800 Professional Serv. 2,000 2,000 - 820 Office Services 1 ,525 1 ,525 - 825 Postage & Telephone 2,345 2,345 - 830 Transp. , Conferences 3,500 3,500 - 835 Training Expense 700 700 - 850 Repair & Maint. Serv. 1 ,740 1 ,740 - 880 Public Official Liability 1 .275 1 .275 - Total $ 215. 150 $ 215. 150 $ - ..� .....r*ter...-.a,'fl ..>.._ Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 018 - Human Relations Commission 700 Salaries & Wages $ 52,280 * 52,280 * - 7051 Pension Contributions IMRF 7,500 7,500 - 707 Insurance Charges 6,950 6,950 - 710 Office Supplies 1 ,350 1 ,350 - 820 Office Services 1 ,200 1 ,200 - 825 Postage & Tele. 2,725 2,725 - 830 Transp. , Conferences 2,500 2,500 - 835 Training Expense 3,000 3,000 - 880 Public Official Liab. 5, 100 5, 100 - 970 Cap. Additions 3.245 3.245 - Total $ 85.850 $ 85.850 $ - 019 - Boards & Commissions 830 Transportation, Conferences $ 5,000 $ 5,000 $ - 9531 PARC & Parks Bd. 500 500 - 9532 Economic Dev. Comm. 35, 175 35, 175 - 9533 Beautification Comm. 500 500 - 9534 Convention & Visitors Bureau 60,500 60,500 - 9536 Elgin Heritage Comm. 8,750 8,750 - 9538 Greater Downtown em, Elgin Comm. 20.050 20.050 - Total $ 130,475 $ 130.475 $ - 020 - Finance Department 700 Salaries & Wages $ 508,625 $ 508,625 $ - 7051 Pension Contributions IMRF 71 ,595 71 ,595 - 7054 Pension Contributions FICA 380 380 - 707 Insurance Charges 65,430 65,430 - 710 Office Supplies 16,495 16,495 - 720 Gen. Oper. Supplies 950 950 - 770 Materials for Resale 360 360 - 780 Regulatory Supplies 2,730 2,730 - 800 Professional Serv. 44, 125 44, 125 - 820 Office Services 25,675 25,675 - 825 Postage & Telephone 46,275 46,275 - 830 Transp. , Conferences 2,735 2,735 - 835 Training Expense 2,695 2,695 - 850 Repair & Maint. Serv. 33,675 33,675 - 860 Rentals 68,295 68,295 - v Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 020 - Finance Department (Cont. ) 870 Misc. Services $ 3,850 $ 3,850 $ - 880 Public Official Liab. 3,400 3,400 - 886 Surety Bonds 400 400 - 959 Unclassified Expend. 100 100 - 960 Cap. Replacements 300 300 - 970 Cap. Additions 24, 175 24. 175 - Total $ 922.265 $ 922.265 $ - 030 - Department of Buildings 700 Salaries & Wages $ 206,730 $ 206,730 $ - 7051 Pension Contributions IMRF 28,910 28,910 - 7054 Pension Contributions FICA 355 355 - 707 Insurance Charges 27,845 27,845 - 709 Personal Services Recovered (22,860) (22,860) - 710 Office Supplies 335 335 - 720 Gen. Oper. Supplies 13,065 13,065 - 740 Repair & Maintenance Supplies 19,930 19,930 - 799 Material Costs Recovered (2,240) (2,240) - * 820 Office Services 495 495 - 825 Postage & Telephone 1 ,085 1 ,085 - 830 Transp. , Conferences 1 , 155 1 , 155 - 835 Training Expense 625 625 - 840 Utilities 38,295 38,295 - 850 Repair & Maint . Serv. 29,435 29,435 - 860 Rentals 310 310 - 870 Misc. Services 2,015 2,015 - 880 Public Official Liab. 850 850 - 882 Automobile Insurance 630 630 - 970 Cap . Additions 2.000 2.000 - Total $ 348.965 $ 348.965 $ - 040 - Planning Department 700 Salaries & Wages $ 257, 140 $ 257, 140 $ - 7051 Pension Contributions IMRF 36, 175 36, 175 - 7054 Pension Contributions FICA 315 315 - 707 Insurance Charges 34,735 34,735 - 710 Office Supplies 8,890 8,890 - 720 Gen. Oper. Supplies 1 ,300 1 ,300 - 800 Professional Services 4,600 4,600 - 820 Office Services 10,375 10,375 - 825 Postage & Telephone 5,375 5,375 - ," Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 040 - Planning Department (Cont. ), 830 Transp. , Conf. $ 400 $ 400 $ - 835 Training Expense 1 , 100 1 , 100 - 850 Repair & Maint . Serv. 970 970 - 880 Public Official Liab. 3,805 3,805 - 882 Automobile Insurance 1 ,895 1 ,895 - 970 Cap. Additions 3,000 3,000 - Total $ 370.075 $ 370,075 $ - 050 - Police Department 700 Salaries & Wages $ 4,427, 105 $ 1 ,053,205 $3,373,900 7051 Pension Contributions IMRF 96, 120 96, 120 - 7052 Pension Contributions Police 422,900 422,900 - 7054 Pension Contributions FICA 2,330 2,330 - 707 Insurance Charges 668,210 668,210 - 708 Employee Trans. Chgs. 25, 190 25, 190 - 710 Office Supplies 25,965 25,965 - 720 Gen. Oper. Supplies 113,055 113,055 - 740 Repair & Maint . Supp. 2,760 2,760 - 780 Regulatory Supplies 750 750 - 795 Misc. Supplies 1 ,580 1 ,580 - elk 800 Professional Services 1 ,855 1 ,855 - 820 Office Services 10, 175 10, 175 - 825 Postage & Telephone 43,815 43,815 - 830 Transp . , Conferences 3,680 3,680 - 835 Training Expense 39, 185 39, 185 - 840 Utilities 705 705 - 850 Repair & Maint. Serv. 149,765 149,765 - 860 Rentals 35,945 35,945 - 870 Misc. Services 14,435 14,435 - 880 Public Official Liab. 8,500 8,500 - 882 Automobile Insurance 61 ,385 61 ,385 - 886 Surety Bonds 765 765 - 959 Unclassified Expend. 7,000 7,000 - 960 Cap. Replacements 155,875 155,875 - 970 Cap. Additions 112,905 112.905 - Total $ 6,431 ,955 $ 3,058,055 $3,373,900 059 - Civil Defense 795 Misc. Supplies $ 500 $ 500 $ - 820 Office Supplies 35 35 - 825 Postage & Telephone 2,355 2,355 - 830 Transp. , Conferences 400 400 - 835 Training Expense 150 150 - 850 Repair & Maintenance Services 1 ,475 1 ,475 - Total $ 4,915 $ 4,915 $ - Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By "" Number Classification, 1987 Taxation Taxation General Corporate Purposes: 060 - Fire Department 700 Salaries & Wages $ 2,894,375 * 894,375 *2,000,000 7051 Pension Contributions IMRF 10,275 10,275 - 7053 Pension Contributions Fire 324,005 324,005 - 7054 Pension Contributions FICA 1 ,455 1 ,455 - 707 Insurance Charges 421 ,535 421 ,535 - 709 Personal Services Recovered (32,410) (32,410) - 710 Office Supplies 7,590 7,590 - 720 Gen. Oper. Supplies 48,680 48,680 - 740 Repair & Maintenance Supplies 16,645 16,645 - 800 Professional Services 1 ,400 1 ,400 - 820 Office Services 3,735 3,735 - 825 Postage & Telephone 12,620 12,620 - 830 Transp. , Conferences 4,625 4,625 - 835 Training Expense 20,470 20,470 - 840 Utilities 19,780 19,780 - 850 Repair & Maint . Serv. 36,830 36,830 - 860 Rentals 850 850 - 870 Misc. Services 4,700 4,700 rk 880 Public Official Liab. 5, 100 5, 100 882 Automobile Insurance 11 ,045 11 ,045 - 960 Cap . Replacements 104,800 104,800 - 970 Cap. Additions 67,560 67,560 - 980 Major Repairs 50.000 50,000 - Total $ 4,035.665 $ 2.035.665 *2,000,000 061 - Bureau of Inspection Services 700 Salaries & Wages $ 445,020 * 445,020 S - 7051 Pension Contributions IMRF 50,910 50,910 - 7053 Pension Contributions Fire 9,495 9,495 - 7054 Pension Contributions FICA 525 525 - 707 Insurance Charges 62,480 62,480 - 708 Employee Transfer Charges 32,410 32,410 - 709 Personal Services Recovered (25, 190) (25, 190) - 710 Office Supplies 3,490 3,490 - 720 Gen. Oper. Supplies 7,850 7,850 - Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 061 - Bureau of Inspection Services (Cont. ) 740 Repair & Maintenance Supplies $ 1 ,280 $ 1 ,280 $ - 800 Professional Services 1 ,000 1 ,000 - 820 Office Services 2,430 2,430 - 825 Postage & Telephone 4,255 4,255 - 830 Transp. , Conferences 1 ,575 1 ,575 - 835 Training Expense 1 ,660 1 ,660 - 850 Repair & Maint . Serv. 5,555 5,555 - 860 Rentals 2,740 2,740 - 870 Misc. Services 31 ,200 31 ,200 - 880 Public Official Liab. 2,465 2,465 - 882 Automobile Insurance 6,945 6,945 - 960 Cap. Replacements 7,000 7,000 - 970 Cap. Additions 20.870 20.870 - Total $ 675.965 $ 675,965 $ - 071 - Public Works - Administration 700 Salaries & Wages $ 125, 110 $ 125, 110 $ - 7051 Pension Contributions IMRF 17,000 17,000 - 707 Pnsurance Charges 12,025 12,025 - 708 Employee Transfer Charges 8,855 8,855 710 Office Supplies 955 955 - 720 Gen. Oper. Supplies 955 955 - 820 Office Services 545 545 - 825 Postage & Telephone 1 ,760 1 ,760 - 830 Transp . , Conferences 3, 130 3, 130 - 835 Training Expense 720 720 - 850 Repair & Maint . Serv. 1 , 125 1 , 125 - 880 Public Official Liab. 850 850 - 882 Automobile Insurance 945 945 - 960 Cap. Replacements 1 ,300 1 ,300 - 970 Cap . Additions 2,350 2,350 - 980 Major Repairs 2,500 2.500 - Total $ 180, 125 $ 180. 125 $ - 072 - Engineering Division 700 Salaries & Wages $ 356,045 * 356,045 $ - 7051 Pension Contributions IMRF 50,300 50,300 - 7054 Pension Contributions FICA 400 400 - 707 Insurance Charges 51 ,795 51 ,795 - 710 Office Supplies 2,890 2,890 - 720 Gen. Oper. Supplies 5,335 5,335 - 740 Repair & Maintenance Supplies 2,220 2,220 - e , Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 072 - Engineering Division (Cont. ) 800 Prof. Services $ 2,500 $ 2,500 $ - 820 Office Services 1 ,280 1 ,280 - 825 Postage & Telephone 3,600 3,600 - 830 Transp . , Conferences 1 ,570 1 ,570 - 835 Training Expense 600 600 - 840 Utilities 2,990 2,990 - 850 Repair & Maintenance Services 7,065 7,065 - 870 Misc. Services 75 75 - 880 Public Official Liab. 1 ,275 1 ,275 - 882 Automobile Insurance 5,840 5,840 - 960 Cap. Replacements 720 720 - 970 Cap . Additions 8.950 8,950 - Total $ 505.450 $ 505.450 $ - 074 - Electrical Division 700 Salaries & Wages $ 142,325 $ 142,325 $ - 7051 Pension Contributions IMRF 19,695 19,695 - 7054 Pension Contributions FICA 365 365 - 707 Insurance Charges 20, 125 20, 125 - 709 Personal Services "'" Recovered ( 16,000) ( 16,000) - 710 Office Supplies 40 40 - 720 Gen. Oper. Supplies 3,320 3,320 - 740 Repair & Maintenance Supplies 30,275 30,275 - 770 Material for Resale 9,960 9,960 - 799 Material Costs Recovered (3,000) (3,000) - 820 Office Services 50 50 - 825 Postage & Telephone 125 125 - 830 Transp . Conferences 1 ,220 1 ,220 - 835 Training Expense 1 ,000 1 ,000 - 840 Utilities 352,030 352,030 - 850 Repair & Maint . Serv. 7,520 7,520 - 860 Rentals 400 400 - 870 Misc. Services 80 80 - 880 Public Official Liab. 425 425 - 882 Automobile Insurance 2,525 2,525 - 960 Cap. Replacements 31 ,850 31 ,850 - 970 Cap . Additions 10,000 10,000 - 980 Major Repairs 18.500 18.500 - Total $ 632.830 $ 632.830 $ - eft ___ ..___ ._________...._...... ______ ____________ mgmomm Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 075 - Sanitation Division 700 Salaries & Wages $ 380,550 $ 380,550 $ - 7051 Pension Contributions IMRF 53,865 53,865 - 7054 Pension Contributions FICA 375 375 - 707 Insurance Charges 74,985 74,985 - 708 Employee Transfer Charges 19,295 19,295 - 720 Gen. Oper. Supp . 30,355 30,355 - 740 Repair & Maintenance Supplies 135 135 - 820 Office Services 925 925 - 840 Utilities 336,000 336,000 - 850 Repair & Maintenance Services 79,840 79,840 - 870 Misc. Services 320 320 - 882 Automobile Insurance 7,000 7,000 - 960 Cap . Replace. 66,000 66.000 - Total $ 1 ,049,645 $ 1 .049.645 $ - 076 - Streets Division 700 Salaries & Wages $ 525,055 $ 525,055 $ - 7051 Pension Contributions IMRF 69,430 69,430 - 7054 Pension Contributions FICA 705 705 - 707 Insurance Charges 88,950 88,950 - 709 Personal Services Recovered (65,000) (65,000) - 720 Gen. Oper. Supplies 30,925 30,925 - 740 Repair & Maintenance Supplies 64, 160 64, 160 - 799 Material Costs Recovered ( 1 ,000) ( 1 ,000) - 800 Professional Services 800 800 - 820 Office Services 640 640 - 825 Postage & Telephone 300 300 - 830 Transp . , Conferences 780 760 - 835 Training Expense 500 500 - 840 Utilities 18,925 18,925 - 850 Repair & Maintenance Services 125, 150 125, 150 - L. Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 076 - Streets Division (Cont. ) 860 Rentals * 1 , 145 $ 1 , 145 * - 870 Misc. Services 7,430 7,430 - 880 Public Official Liab. 425 425 - 882 Automobile Insurance 16,570 16,570 - 960 Cap. Replacements 96,950 96,950 - 970 Cap. Additions 76,800 76,800 - 980 Major Repairs 50,000 50,000 - 990 New Construction 25.000 25.000 - Total $ 1 , 134.640 $ 1 . 134.640 $ - 077 - Sewers Division 700 Salaries & Wages $ 203,960 $ 203,960 S - 7051 Pension Contributions IMRF 28,950 28,950 - 7054 Pension Contributions FICA 160 160 - 707 Insurance Charges 32,600 32,600 - 709 Personal Services Recovered (23,635) (23,635) - 720 Gen. Oper. Supplies 11 ,695 11 ,695 - 740 Repair & Maintenance Supplies 12,990 12,990 - 820 Office Services 390 390 - 825 Postage & Telephone 355 355 835 Training Expense 600 600 840 Utilities 13,835 13,835 - 850 Repair & Maintenance • Services 25,905 25,905 - 860 Rentals 50 50 - 870 Misc. Services 1 ,890 1 ,890 - 880 Public Official Liab. 425 425 - 882 Automobile Insurance 5,365 5,365 - 960 Cap . Replacements 116, 150 116, 150 - 980 Major Repairs 40.000 40.000 - Total s 471 .685 5 471 .685 $ - 079 - Construction Division 700 Salaries & Wages $ 272, 170 $ 272, 170 $ - 7051 Pension Contributions IMRF 38,735 38,735 - 7054 Pension Contributions FICA 160 160 - 707 Insurance Charges 39, 170 39. 170 - 708 Employee Transfer Charges 23,635 23,635 - 709 Personal Services Recovered (318,775) (318,775) - 720 Gen. Oper. Supplies 14,920 14,920 - Lir Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: 079 - Construction Division (Cont. ) 740 Repair & Maintenance Supplies $ 2,225 $ 2,225 $ - 799 Material Costs Recovered ( 10,000) ( 10,000) - 820 Office Services 265 265 - 825 Postage & Telephone 100 100 - 830 Transp. , Conferences 105 105 - 835 Training Expense 250 250 - 840 Utilities 8,600 8,600 - 850 Repair & Maint . Serv. 54,005 54,005 - 870 Misc. Services 220 220 - 879 Contractual Costs Recovered (30,000) (30,000) - 882 Automobile Insurance 7,735 7,735 - 960 Cap. Replacements 60,000 60,000 - 970 Cap . Additions 800 800 - Total $ 164.320 $ 164,320 $ - 081 - Public Property & Recreation - Administration 700 Salaries & Wages $ 66,590 $ 66,590 $ - 7051 Pension Contributions ` IMRF 9,230 9,230 - 707 Insurance Charges 7,435 7,435 - 710 Office Supplies 1 ,770 1 ,770 720 Gen. Oper. Supplies 235 235 820 Office Services 595 595 - 825 Postage & Telephone 945 945 - 830 Transp. , Conferences 1 , 195 1 , 195 - 835 Training Expense 625 625 - 850 Repair & Maint . Serv. 1 ,460 1 ,460 - 860 Rentals 210 210 - 880 Public Official Liab. 3,825 3,825 - 882 Automobile Insurance 945 945 - 960 Cap. Replacements 240 240 - 970 Cap. Additions 2,735 2,735 - Total $ 98,035 $ 98.035 $ - 082 - Recreation Division 700 Salaries & Wages $ 146,390 $ 146,390 $ - 7051 Pension Contributions IMRF 11 ,310 11 ,310 - 7054 Pension Contributions FICA 4,835 4,835 - 707 Insurance Charges 13,475 13,475 - 710 Office Supplies 3,200 3,200 - 720 Gen. Oper. Supplies 27, 165 27, 165 - 740 Repair & Maint. Supp . 240 240 - 770 Materials for Resale 450 450 - c Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation likiw General Corporate Purposes: 082 - Recreation Division (Cont. ) 820 Office Services $ 10,640 $ 10,640 $ - 825 Postage & Telephone 12,265 12,265 - 830 Transp . , Conferences 3,390 3,390 - 835 Training Expense 265 265 - 840 Utilities 44,040 44,040 - 850 Repair & Maint. Serv. 1 ,490 1 ,490 - 860 Rentals 17,250 17,250 - 870 Misc. Services 127,255 127,255 - 877 Spec. Events Expense ( 1 ,215) ( 1 ,215) - 880 Public Official Liab. 850 850 - 882 Automobile Insurance 1 ,895 1 ,895 - 951 Illinois State Sales Tax 200 200 - Total $ 425.390 $ 425.390 $ - 088 - Parks Maintenance 700 Salaries & Wages $ 526,555 $ 526,555 $ - 7051 Pension Contributions IMRF 72,260 72,260 - 7054 Pension Contributions : FICA 1 ,650 1 ,650 - 707 Insurance Charges 67,490 67,490 - 709 Personal Services Recovered (40,000) (40,000) 710 Office Supplies 240 240 - 720 Gen. Oper. Supplies 59, 155 59, 155 - 740 Repair & Maint . Supp . 17,350 17,350 - 780 Regulatory Supplies 210 210 - 800 Professional Services 250 250 - 820 Office Services 515 515 - 825 Postage & Telephone 5,620 5,620 - 830 Transp . , Conferences 1 ,325 1 ,325 - 835 Training Expense 1 ,600 1 ,600 - 840 Utilities 69, 135 69, 135 - 850 Repair & Maint . Serv. 20, 175 20, 175 - 860 Rentals 550 550 - 870 Misc. Services 3,350 3,350 - 880 Public Official Liab. 1 ,275 1 ,275 - 882 Automobile Insurance 9,625 9,625 - 960 Cap. Replacements 30,830 30,830 - 970 Cap. Additions 2,650 2,650 - 980 Major Repairs 27.060 27.060 - Total $ 878,870 $ 878.870 $ - 089 - Hemmens Building 700 Salaries & Wages $ 164,050 $ 164,050 $ - 7051 Pension Contributions IMRF 21 ,575 21 ,575 - 7054 Pension Contributions FICA 980 980 - 707 Insurance Charges 21 ,705 21 ,705 - Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation General Corporate Purposes: L. 089 - Hemmens Building (Cont. ) 710 Office Supplies $ 945 $ 945 $ - 720 Gen. Oper. Supplies 5,215 5,215 - 740 Repair & Maint. Supp. 7,240 7,240 - 770 Materials for Resale 1 ,400 1 ,400 - 820 Office Services 1 ,935 1 ,935 - 825 Postage & Telephone 6,455 6,455 - 830 Transp. , Conferences 1 ,775 1 ,775 - 840 Utilities 28, 155 28, 155 - 850 Repair & Maint . Serv. 1 ,365 1 ,365 - 860 Rentals 100 100 - 870 Misc. Services 5,615 5,615 - 877 Spec. Events Expense (6,425) (6,425) - 880 Public Official Liab. 6,375 6,375 - 970 Cap. Additions 7,990 7,990 - 980 Major Repairs 3.500 3,500 - Total $ 279,950 $ 279.950 $ - 190 - Non-Departmental 707 Insurance Charges $ 12,780 $ 12,780 $ - 710 Office Supplies 1 ,680 1 ,680 - 720 Repair & Maint . Supp . 12,510 12,510 - 800 Professional Services 24,700 24,700 - 820 Office Services 9,200 9,200 - 825 Postage & Telephone 17,925 17,925 - cry 830 Transp . , Conferences 200 200 850 Repair & Serv. 1 ,830 1 ,830 880 Public Official Liab. 1 ,275 1 ,275 - 882 Automobile Insurance 1 ,735 1 ,735 - 887 Inland Marine Ins. 1 ,930 1 ,930 - 888 Property Insurance 43, 155 43, 155 - 890 Boiler Insurance 5,350 5,350 - 9131 Transfer to Park Dev. 28,000 28,000 - 9133 Transfer to Capital Improvement Fund 693,995 693,995 - 9134 Transfer to Capital Imprv. - 1986 150,000 150,000 - 9135 Transfer to Cap. Imprv. Spec. Proj. 160,000 160,000 - 9196 Transfer to Parking 57,965 57,965 - 9197 Transfer to Cemetery 8,000 8,000 - 953 Contributions 1 ,200 1 ,200 - 955 Contingencies 583,925 583,925 - Total $ 1 .817.355 $ 1 .817.355 $ - Total Appropriation iiiirr Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification, 1987 Taxation Taxation LirSpecial Corporate Purposes: Total Estimated Revenue From Sources Other Than Taxation *16. 133.865 Amount To Be Raised By Taxation *5,373,900 Add: 1% For Loss of Collection 54.282 Total Amount To Be Raised By Taxation - General Corporate Purposes *5.428. 182 Special Corporate Purposes: 200 - Public Benefit Fund Installments and interest due on various Special Assessment projects as follows: Warrant Number 77-TX-2747 due on 1/2/88 $ 270,000 $ 30.000 $ 240.000 Total Appropriation $ 270.000 Total Revenue From Sources Other Than Taxation $ 30,000 Amount To Be Raised By Taxation $ 240,000 Add: 1% For Loss of Collection 2,424 Total Amount To Be Raised By Taxation For Public Benefit Purposes $ 242.424 210 - Road and Bridge Fund Transfer for Street & Bridge Repairs $ 230.000 * 230.000 * - Total * 230.000 * 230,000 $ - 230 - Community Development Grant 800 Prof. Services * 41 ,000 * 41 ,000 $ - 919 Misc. Transfers 57,500 57,500 - 9191 Transfer to General Fund 40,000 40,000 - Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: klby 230 - Community Development Grant (Cont . ) 952 Rehabilitation Loans or Grants * 96,500 $ 96,500 $ - 9521 NHS Loans 55,000 55,000 - 9541 CBD Rehab. Loans 162,840 162,840 - 9707 7th Year Grant Proj. 1 ,990 1 ,990 - 9709 9th Year Grant Proj. 21 ,470 21 ,470 - 9901 10th Yr. Grant Proj. 228,210 228,210 - 9902 11th Yr. Grant Proj. 76,915 76,915 - 9903 12th Yr. Grant Proj. 227,510 227,510 - 9904 13th Yr. Grant Projects 520,645 520,645 - Total $ 1 .529.580, $ 1 .529.580, $ - 260 - S. Grove Special Tax Allocation Fund 840 Utilities $ 1 , 100 $ 1 , 100 $ - 9191 Transfer to General Fund 40,000 40,000 - 9559 Provision For Debt Service 303.360 303.360 - Total $ 344.460 $ 344.460 $ - 270 - Fegeral Revenue Sharing Fund 9193 Transfer to Capital Imprv. Fund $ 240,000 $ 240,000 $ - lbw 955 Contingencies 30.600 30.600 $ 270,600 $ 270,600 $ - 280 - Illinois Municipal Retirement Fund All such monies as the law pro- vides that shall be paid to Municipal Retirement Fund $ 1 .722. 140 $ 1 . 122. 140 $600.000 Total Appropriation $ 1 .722. 140 Total Revenues From Sources Other Than Taxation $ 1 . 122. 140 Amount To Be Raised By Taxation $600.000 Add: 1% For Loss of Collection 6.061 Total Amount To Be Raised By Taxation For Municipal Retirement Fund *606.061, 290 - Motor Fuel Tax Fund 761 Premix $ 37,000 * 37,000 $ - 764 Salt 70,000 70,000 - 855 Seal Coating 40,000 40,000 - 857 Crack Sealing 55,000 55,000 - illlow Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 290 - Motor Fuel Tax (Cont. ) Interfund Transfers 920 Catch Basins $ 40,000 $ 40,000 $ - 922 Premix Patching 135,000 135,000 - 923 Snow & Ice Control 140,000 140,000 - 924 Storm Sewers 10,000 10,000 - 925 Street Sweeping 185,000 185,000 - 926 Tree Trimming 75,000 75,000 - 927 Maint . Engineering 25,000 25,000 - 928 Traffic Markings 5,000 5,000 - 929 Traf. Lights-Energy 72,000 72,000 - 930 Traf. Lights-Labor 28,000 28,000 - 937 Curbs & Gutters 30.000 30.000 - Total $ 745.000 $ 745.000 $ - Other Charges 955 Contingencies $ 76,745 $ 76.745 $ - Capital Expenditures 980 Major Repairs * 500.000 $ 500.000 $ - Total MFT $ 1 .523.475 $ 1 .523,475 $ - 300 - Corporate Bond Fund 901 Principal Payment $ 1 ,450,000 $ 307,060 $1 , 142,940 902 Interest Payment 1 .336,260 504,310 831 ,950 Total $ 2.786.260 Total Appropriation $ 2.786,260 Total Revenue From Sources Other Than Taxation $ 811 .370 Amount To Be Raised By Taxation $1 ,974,890 Less: Estimated Property Tax Replacement 22,275 $1 ,952,615 Add: 1% For Loss of Collection 19.723 Total Amount To Be Raised By Taxation For Corporate Bond Purposes $1 ,972,338 Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 340 - Park Development Fund 870 Misc. Services $ 500 $ 500 * - 955 Contingencies 5,435 5,435 - 970 Cap. Additions 16,640 16,640 - 990 New Construction 46.500 46.500 - Total $ 69,075 $ 69.075 $ - 350 - Downtown Redevelopment Fund 955 Contingencies $ 16,585 $ 16,585 $ - 990 New Construction 40.000 40,000 - Total $ 56.585 $ 56.585 * - 360 - Capital Improvements - Special Projects 995 Contingencies $ 445,895 $ 445,895 $ - 378 - Capital Improvements - Tyler Creek 800 Prof. Services $ 18,500 $ 18,500 $ - 9123 Transfer to Sewer Fund 21 ,685 21 ,685 - 955 Contingencies 18,580 18,580 - 990 New Construction 130.000 130,000 - Tot.al $ 188.765 $ 188,765 $ - 382 - Capital Improvement - 1985 Bond Issue 955 Contingencies $ 369,720 $ 369,720 $ - 990 New Construction 1 .918. 195 1 .918. 195 - Total $ 2.287,915 $ 2.287.915 $ - 383 - Capital Improvement - SSA 4 Bond Issue 870 Misc. Services $ 6.425 $ 6,425 $ - 384 - 1986 Bond Project Fund 990 New Construction $ 650.000 $ 650,000 * - 385 - Capital Imrovement Fund 952 Rehabilitation Loans or Grants $ 40,000 $ 40,000 $ - 955 Contingencies 100,900 100,900 - 960 Cap. Replacements 30.000 30,000 - 970 Cap. Additions 100,000 100,000 - 980 Major Repairs 841 ,200 841 ,200 - 990 New Construction 226.880 226.880 - Total $ 1 .338.980 $ 1 .338.980 $ - L mow Estimated Receipts From Sources To Be LoyCode Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 386 - 1987 G.O. Bond Project Fund 960 Cap. Replacements $ 285,000 $ 285,000 $ - 980 Major Repairs 2,240,000 2,240,000 - 990 New Construction 450.000 450.000 - , Total * 2,975,000 $ 2,975.000 $ - 387 - Dundee Avenue TIF Bonds 990 New Construction $ 1 .378.210 $ 1 .378.210 $ - 400 - Water Operating Fund 700 Salaries & Wages $ 789, 145 * 789, 145 $ - 7051 Pension Contributions IMRF 108,530 108,530 - 7054 Pension Contributions FICA 2,220 2,220 - 707 Insurance Charges 108,315 108,315 - 710 Office Supplies 6,030 6,030 - 720 Gen. Oper. Supplies 561 ,275 561 ,275 - 740 Repair & Maintenance Supplies 77,520 77,520 - 770 Materials for Resale 6,500 6,500 - BOO Profess. Services 60,300 60,300 - 820 Office Services 7,770 7,770 - 825 Postage & Telephone 14,435 14,435 IIIImr 830 Transp . , Conferences 4,600 4,600 835 Training Expense 4, 170 4, 170 - 840 Utilities 631 ,440 631 ,440 - 850 Repair & Maint . Serv. 410,825 410,825 - 860 Rentals 600 600 - 870 Misc. Services 25,300 25,300 - 880 Public Official Liab. 720 720 - 882 Automobile Insurance 7,890 7,890 - 887 Inalnd Marine Ins. 3,420 3,420 - 888 Property Insurance 44,710 44,710 - 890 Boiler Insurance 7.645 7.645 - Total $ 2.883.360 $ 2.883.360 $ - Bonds & Interest 9031 G.O. Principal 1976 Water $ 250,000 $ 250,000 $ - 9032 G.O. Principal 1980 Water 600,000 600,000 - 9036 G.O. Interest 1976 Water 12,750 12,750 - 9037 G.O. Interest 1980 Water 1 .058.500 1 .058,500 - Total $ 1 .921 .250 $ 1 .921 .250 $ - • Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation lir Special Corporate Purposes: 400 - Water Operating Fund (Cont. ) Interfund Transfers 906 Transfer - Admin. Costs $ 162,000 $ 162,000 $ - 913 Transfer to Imprv. Fund 48,000 48,000 - 917 Transfer in Lieu of Taxes 274.000 274.000 - Total $ 484.000 $ 484.000 $ - Other Charges 955 Contingencies $ 666.690 $ 666.690 $ - Capital Expenditures 960 Cap . Replacements $ 76, 130 $ 76, 130 $ - 970 Cap . Additions 139,445 139,445 - 980 Major Repairs 338,000 338,000 - 990 New Construction 139.500 139.500 - Total $ 693,075 $ 693.075 $ - Total Water Oper. Fund $ 6,648.375 $ 6,648,375 $ - 410 - Water Improvement Fund 955 Contingencies $ 659.820 $ 659,820 $ - 430 Sewer Improvement Fund 9191 Interfund Transfers to to General Fund $ 300,000 $ 300,000 $ - 955 Contingencies 26,685 26,685 - 980 Major Repairs 555,000 555,000 - 990 New Construction 495.000 495,000 - Total $ 1 .376.685 $ 1 .376.685 $ - 450 - Parking Operating Fund 700 Salaries & Wages $ 74,810 $ 74,810 $ - 7051 Pension Contributions IMRF 10, 175 10, 175 - 7054 Pension Contributions FICA 280 280 - 707 Insurance Charges 7,420 7,420 - 709 Per. Serv. Recovered ( 19,685) ( 19,685) - 710 Office Supplies 360 360 - 720 Gen. Oper. Supplies 1 ,765 1 ,765 - 740 Repair & Maint . Supp. 1 ,805 1 ,805 - 820 Office Services 200 200 - 825 Postage & Telephone 795 795 - 840 Utilities 25,210 25,210 - 850 Repair & Maint. Serv. 19,020 19,020 - 860 Rentals 4,800 4,800 - Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: Nay 450 - Parking Operating Fund (Cont. ) 880 Public Off. Liab. $ 425 $ 425 $ - 882 Automobile Insurance 790 790 - 888 Property Ins. 3.505 3.505 - Total $ 131 .675 $ 131 .675 $ - Interfund Transfers 906 Transfer - Administrative Costs $ 16,000 $ 16.000 $ - Capital Expenditures 980 Major Repairs $ 10.000 $ 10.000 $ - Total Parking Operating $ 157.675 $ 157,675 $ - 455 - Spring St . Parking Operating 700 Salaries & Wages $ 20,070 $ 20,070 $ - 7051 Pension Contributions IMRF 2,670 2,670 - 7054 Pension Contributions FICA 105 105 - 707 Insurance Charges 1 ,430 1 ,430 - 708 Enployee Transfer Charges 19,685 19,685 - 710 Office Supplies 140 140 - 720 Gen. Oper. Supplies 345 345 740 Repair & Maint . Supp . 2, 195 2, 195 - 825 Postage & Telephone 1 ,625 1 ,625 - 640 Utilities 11 ,235 11 ,235 - 650 Repair & Maint . Serv. 11 ,910 660 Rentals 3,900 3,900 - 870 Misc. Services 295 295 - 888 Property Ins. 3,505 3.505 - Total $ 79. 110 $ 79. 110 $ - Interfund Transfers 906 Transfer - Administrative Costs $ 4,800 $ 4,800 $ - 9191 Transfer to General Fund 44.810, 44.810 - Total $ 49.610 $ 49.610 $ - Other Charges 955 Contingencies $ 19.395 $ 19.395 $ - Total Spring St . Parking Operating Fund $ 148. 115 $ 148. 115 $ - ikarr - --J Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 500 - Cemetery Operating Fund 700 Salaries & Wages $ 124,820 $ 124,820 $ - 7051 Pension Contributions IMRF 17,090 17,090 - 7054 Pension Contributions FICA 395 395 - 707 Insurance Charges 18, 125 18, 125 - 708 Employee Trans. Chgs. 13,335 13,335 - 710 Office Supplies 710 710 - 720 Gen. Oper. Supplies 9, 185 9, 185 - 740 Repair & Maint. Supp. 4,000 4,000 - 770 Materials for Resale 400 400 - 820 Office Services 1 , 160 1 , 160 - 825 Postage & Telephone 1 ,590 1 ,590 - 830 Transp. , Conferences 1 , 150 1 , 150 - 835 Training Expense 100 100 - 840 Utilities 13,870 13,870 - 850 Repair & Maint . Serv. 4,615 4,615 - 860 Rentals 280 280 - 870 Misc. Services 7,400 7,400 - 880 Public Official Liab. 425 425 - 882 Automobile Insurance 945 945 - 887 Inland Marine Ins. 65 65 - 888 Property Ins. 390 390 - Total $ 220.050 $ 220,050 $ - Interfund Transfers 906 Transfer - Admini- strative Costs $ 8.700 $ 8.700 $ - Other Charges 955 Contingencies $ 116.090 $ 116.090 $ - Capital Expenditures 960 Cap . Replace. $ 16,900 $ 16,900 $ - 980 Major Repairs 9,500 9,500 - 990 New Construction 4.500, 4,500 - Total $ 30.900 $ 30.900 $ - Total Cemetery Operating $ 375.740 $ 375.740 $ - 540 - Golf Operating Fund 700 Salaries & Wages $ 212,945 $ 212,945 $ - 7051 Pension Contributions IMRF 26,075 26,075 - 7054 Pension Contributions FICA 2,230 2,230 - 707 Insurance Charges 24,635 24,635 - 709 Pers. Serv. Recov. (6,550) (6,550) - 710 Office Supplies 300 300 - ikirw , Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 540 - Golf Operating Fund (Cont. ) 720 Gen. Oper. Supp. $ 29,465 $ 29,465 8 - 740 Repair & Maint. Supp. 14,210 14,210 - 795 Misc. Supplies 300 300 - 820 Office Services 3,265 3,265 - 825 Postage & Telephone 4,740 4,740 - 830 Transp. , Conferences 2, 150 2, 150 - 835 Training Expense 400 400 - 840 Utilities 25,870 25,870 - 850 Repair & Maint . Serv. 6,575 6,575 - 860 Rentals 1 ,350 1 ,350 - 870 Misc. Services 1 ,480 1 ,480 - 880 Public Official Liab. 850 850 - 882 Automobile Insurance 1 ,265 1 ,265 - 883 Liability Insurance 2,225 2,225 - 887 Inland Marine Ins. 215 215 - 888 Property Insurance 1 ,070 1 ,070 - 890 Boiler Insurance 765 765 - Total $ 355.830 $ 355.830 $ - Interfund Transfers 906 Transfer - Admini- .strative Costs $ 15,000 $ 15,000 $ - 913 Transfer to Improve- ment Fund 47,800 47,800 - 9191 Transfer to General Fund 40.000 40.000 - Total $ 102,800 $ 102.800 $ - Other Charges 951 State Sales Tax $ 6,370 $ 6,370 $ - 955 Contingencies 53.975 53.975 - Total $ 60.345 $ 60.345 $ - Capital Expenditures 960 Cap . Replace. $ 30,700 $ 30,700 $ - 970 Cap . Additions 9.800 9.800 - Total $ 40t500 $ 40.500 $ - Total Golf Operating $ 559.475 $ 559.475 $ - 543 - Golf Improvement Fund, 955 Contingencies $ 10,000 $ 10,000 $ - 980 Major Repairs 37.800 37.800, - Total $ 47.800 $ 47.800 $ - 570 - Transportation Operating Fund 700 Salaries & Wages $ 1 ,073,480 $ 1 ,073,480 $ - 7051 Pen. Contrib.-IMRF 148,335 148,335 - 7054 Pension Contributions lirr FICA 2,705 2,705 - Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 570 - Transportation Operating Fund 707 Insurance Charges $ 157,740 $ 157,740 $ - 710 Office Supplies 2,905 2,905 - 720 Gen. Oper. Supplies 3, 140 3, 140 - 740 Repair & Maintenance Supplies 750 750 - BOO Profess. Services 2,300 2,300 - 820 Office Services 8,700 8,700 - 825 Postage & Telephone 5,880 5,880 - 830 Transp . , Conferences 1 ,900 1 ,900 - 835 Training Expense 1 ,000 1 ,000 - 840 Utilities 42,725 42,725 - 850 Repair & Maint. Serv. 27,325 27,325 - 860 Rentals 715 715 - 870 Misc. Services 5,400 5,400 - 880 Public Official Liab. 1 ,025 1 ,025 - 887 Inland Marine Ins. 5 5 - 888 Property Insurance 1 ,050 1 ,050 - 890 Boiler Insurance 915 915 - Total $ 1 .487.995 a 1 .487.995 $ - Interfund Transfers 906 Transfer - Admini- strative Costs $ 55,400 $ 55,400 $ - 919 Misc. Transfers 440,680 440,680 - 9191 Transfer to General Fund 16,450 16,450 - Total $ 512.530 $ 512.530 $ - Total Transportation Operating Fund $ 2.000,525 $ 2,000,525 $ - 575 - Paratransit Fund 700 Salaries & Wages $ 53,260 $ 53,260 $ - 705 Pension Charges 7,645 7,645 - 707 Insurance Charges 4,945 4,945 - 710 Office Supplies 125 125 - 720 Gen. Oper. Supp . 10,370 10,370 - 740 Repair & Maintenance Supplies 7,500 7,500 - BOO Professional Services 140 140 - 825 Postage & Telephone 410 410 - 835 Training Expense 100 100 - 850 Repair & Maintenance Services 6.000 6.000 - Total $ 90.495 $ 90.495 $ - - . - ----- -- - ---- - _-_ . ®ii. Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 575 - Paratransit Fund (Cont. ) Interfund Transfers 906 Transfer - Admini- strative Costs $ 2.715 $ 2.715, $ - Total Paratransit Fund $ 93.210 $ 93.210 $ - 600 - Police Pension Fund All such monies as the law provides that shall be credited to form a part of such fund $ 2. 113.435 $ 1 .653.435, $460.000 Total Appropriation $ 2. 113.435 Total Revenues From Sources Other Than Taxation $ 1 .653.435 Amount To Be Raised By Taxation $460,000 Add: ". 1% For Loss of Collection 4.646 Total Amount To Be Raised By Taxation For Police Pension Purposes $464.646 610 - Fire Pension Fund All such monies as the law provides that shall be credited to form a part of such fund $ 1 .982.660 $ 1 .622.660 $360.000 Total Appropriation $ 1 .982.660 Total Revenues From Sources Other Than Taxation $ 1 .622.660 Amount To Be Raised By Taxation $360,000 Add: 1% For Loss of Collection 3.636 Total Amount To Be Raised By Taxation For Firemen's Pension Purposes $363.636 630 - Risk Management Fund 800 Prof. Services $ 77,000 $ 77,000 $ - 850 Repair & Maintenance Services 25,000 25,000 - Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation likw Special Corporate Purposes: 630 - Risk Management Fund (Cont. ) 871 Medical Insurance $ 95,250 $ 95,250 * - 872 Life Insurance 25,540 25,540 - 873 Unemploy. Ins. 17, 150 17, 150 - 874 HMO Insurance 89,800 89,800 - 880 Public Official Liab. 74,340 74,340 - 881 Workers Comp . Ins. 73, 115 73, 115 - 882 Automobile Ins. 57,770 57,770 - 883 Liability Ins. 150,730 150,730 - 884 Umbr. Liab. Ins. 146, 155 146, 155 - 885 Self Ins. Bond 750 750 - 886 Surety Bonds 300 300 - 887 Inland Marine Ins. 5, 100 5, 100 - 888 Property Ins. 86, 170 86, 170 - 889 Crime & Faithful Performance 1 , 185 1 , 185 - 890 Boiler Ins. 13,525 13,525 - 891 Workers Comp . Claims 460,000 460,000 - 892 Gen. Liab. Claims 75,000 75,000 - 893 Auto Liab. Claims 35,000 35,000 - 896 Auto Physical Damage 32,500 32,500 - 897 Misc. Ins. Claims 5,000 5,000 - 898 Medical Claims 1 .000.000 1 .000.000 - Total $ 2,546.380 $ 2.546.380 $ - Other Charges 955 Contingencies $ 5.555 $ 5.555 $ - Total Risk Management $ 2.551 .935 $ 2.551 .935 $ - 700 - Municipal Garage - Ann Street 700 Salaries & Wages $ I70,260 $ 170,260 $ - 7051 Pension Contributions IMRF 24,425 24,425 - 707 Insurance Charges 25,080 25,080 - 709 Personal Services Recovered (8,855) (8,855) - 710 Office Supplies 595 595 - 720 Gen. Oper. Supplies 11 ,000 11 ,000 - 740 Repair & Maint. Supp. 95,450 95,450 - 820 Office Services 40 40 - 825 Postage & Telephone 1 ,815 1 ,815 - 830 Transp. , Conferences 20 20 - 835 Training Expense 400 400 - 840 Utilities 1 ,800 1 ,800 - 850 Repair & Maint. Serv. 64,210 64,210 - 860 Rentals 300 300 - ' Estimated Receipts From Sources To Be Code Expenditure Appropriation Other Than Raised By Number Classification 1987 Taxation Taxation Special Corporate Purposes: 700 - Municipal Garage - Ann Street (Cont. ) 870 Misc. Services 2,090 2,090 - 880 Public Off. Liab. $ 425 $ 425 $ - 882 Automobile Ins. 1 ,580 1 ,580 - 887 Inland Marine Ins. 65 65 - 888 Property Ins. 100 100 - Total $ 390.800 $ 390.800 $ - Interfund Transfers 906 Transfers - Admini- strative Costs $ 10,900 * 10,900 $ - 9191 Transfer to General Fund 12.900 12.900 - Total $ 23.800 $ 23.800 $ - Capital Expenditures 970 Cap . Additions $ 900 $ 900 $ - Total Municipal Garage Ann Street $ 415.500 $ 415.500 $ - 705 - Municipal Garage - Crystal Street 700 Salaries & Wages $ 199,205 $ 199,205 $ - 7051 Pension Contributions Lly IMRF 28,585 28,585 - 707 Insurance Charges 29,520 29,520 - 710 Office Supplies 65 65 - 720 Gen. Oper. Supp . 10,460 10,460 - 740 Repair & Maintenance Supplies 120,300 120,300 - 820 Office Services 100 100 - 825 Postage & Telephone 1 ,375 1 ,375 - 830 Transp. , Conferences 50 50 - 850 Repair & Maint . Serv. 21 ,865 21 ,865 - 860 Rentals 4, 110 4, 110 - 870 Misc. Services 5,850 5,850 - 882 Public Official Liab. 525 525 - 887 Inland Marine Ins. 70 70 - 888 Property Ins. 125 125 - Total $ 422.205 $ 422.205 $ - Interfund Transfers 906 Transfer - Admini- strtive Costs $ 10,900 $ 10,900 $ - 9191 Transfer to General Fund 10.700 10.700 - Total $ 21 .600 $ 21 .600 $ - Total Municipal Garage Crystal Street $ 443.805 $ 443.805 $ - ' SECTION 2. This ordinance shall be in full force and effect from and after its passage and approval according to law. . SECTION 3. That the City Clerk be and she is hereby directed to file with the County Clerk of Kane County and the County Clerk of Cook County a certified copy of this ordinance. Introduced to the City Council of the City of Elgin, Illinois this ?6th of August , 1987. s/ C;Pnrga Van nP Vnnrri George Van De Voorde, Mayor Presented: August 26, 1987 Adopted: August 26 , 1987 Vote: Yeas 7 Nays p Recorded: Attest : • e// Marie Yearman Marie Yearman, City Clerk September 8, 1987 L MEMORANDUM TO: Mayor and Members of the City Council FROM: City Manager SUBJECT: Tax Rates in Elgin Compared with Surrounding Communities Periodically, the staff carries out analyses of tax rates in Elgin with those in surrounding communities. In order to do this, we convert sewer, water and garbage fees to an equivalent tax rate and add that to the total tax levy. It should be recognized that this does not reflect total City comparisons. Many cities have utility taxes, higher permit fees , etc. , which would add to the disparity, but for basic operating purposes, this comparison is very interesting. Note that although many cities have a lower city tax rate ( line 1 ) than Elgin , when you add in rates for services which are included in Elgin ' s rates, but separate in the other cities, such as Park District Cemetery District Mosquito Abatement District Fire Protection District Health District Elgin ' s rate is often lower. And when you add in garbage collection, water and sewer, and all taxing districts, Elgin is lower than all but Mt . Prospect and St . Charles . Note, for example, Elgin, Aurora, and Joliet : Elgin Aurora Joliet City Tax Rate 1. 9046 2 . 1911 2 .9599 Park District .0 .4674 .5265 Garbage .0 .0 .0 Sewer . 3509 .4234 .0 Water .5563 . 5550 .9636 Total "City" 2 . 8118 3.6369 4 .4500 Other Taxes 6. 1046 5.5241 6 .1066 Total 8.9164 9. 1610 ( 131 ) 10.5566 Low Tax Rates in Elgin Compared With Surrounding Communities September 8, 1987 L,. Page 2 o f 3 It is also interesting to compare Elgin with neighbors to the east: Arlington Hoffman Heights Bartlett Estates Streamwood City Tax Rate . 8920 1 .4550 1.4990 1.5140 Park District .5050 .5020 . 5900 .6130 Mosquito Abatement .0120 .0120 .0120 .0120 Fire Protection . 0 . 3960 .0 .0 Health . 3540 . 3540 .0 . 0 Garbage . 5796 .5100 . 0 .5412 Sewer .0 . 5332 .0 . 6702 Water .9490 . 8030 1 .3800 1 .0370 Total "City" 3 .2916 4 . 5652 2 . 5810 4 . 3874 Other Taxes 7 . 3380 6 . 9430 8 .4510 7 .4190 Total 10. 6296 11.4082 11.0320 11. 8064 (Cook) Even a comparison with St . Charles and Mt . Prospect , which appear to have much lower tax rates, is interesting: throw Elgin St . Charles Mt . Prospect City Tax Rate 1 . 9046 . 6748 .9690 Park District . 0 . 6130 . 5020 Cemetery District . 0 .0211 . 0 Mosquito Abatement .0 . 0 . 0120 Garbage . 0 . 3306 .0 Health .0 .0 .3540 Sewer .3509 .6448 .0475 Water . 5563 . 5556 . 7191 Sanitary District .0570 .0 .6350 Total "City" 2. 8688 2 .8399 3 .2186 Other Taxes 6.0476 5. 3667 5.3620 Total 8.9164 8.2066 8. 5806 Here it is necessary to include Sanitary District charges to get full view of local services. Only Schaumburg is significantly lower than Elgin, but since they use utility tax and other charges which are not reflected in the study in lieu of property tax, a comparison is difficult . L. Tax Rates in Elgin Compared With Surrounding Communities September 8, 1987 Lev Page 3 of 3 SUMMARY: It is clear that one of the significant economic advantages of Elgin is our low combined tax and utility cost which reflects both the low personnel ratios which we maintain and the economies of the Elgin water and sewer systems. f 4,,,,_/. . 9 es J. c.,40, City Manager JJC:amp c L - C(' OF ELGIN l TAX RATE COMPARISON . AS OF AUGUST 18, 1987 Arlington Crystal City Elgin Aurora Heights Bartlett Lake Des Plaines City Tax Rate 1.9046 2. 1911 .8920 1.4550 .7000 .8880 Township Tax Rate . 1580 .2301 .0640 . 1580 .0790 .1840 Township Road Rate .0924 .1863 .0080 .0730 .1920 No County Tax Rate .5314 .5314 .5040 .5040 .6030 .8580 Forest Preserve District .1170 .1170 . 1060 .1060 No . 1060 Park District No .4674 .5050 .5020 .4080 .4230 • Library District .2479 .2412 .4270 . 1940 .3570 Inc. No Cemetery District No No No No No No Mosquito Abatement District No No .0120 .0120 No .0120 Fire Protection District Inc. No .2.619 Inc. No .3960 Inc. No Inc. No TB Sanitarium District No No .0100 .0100 .0050 .0100 County Health District No No .3540 .3540 .1000 No Airport District No No No No No No Sanitary District .0570 .2866 .6350 .6350 No .6350 School District 4.6103 3.9213(129) 5.2740 4.7830 5.6790 5.5140 3.3280(131) Community College District .2906 .3416 .2790 .3020 .2010 .1890 Other Misc. Rate (Special Service Area, Twp. Gen. Assistance) .0310 .0780 .0950 Total Tax Rate 8.0092 8.7759(129) 9.1010 9.5630 8.4190 8.8190 8. 1826(131) Garbage Collection Rate* Inc. No Inc. No .5796 .5100 .5532 .3204 Sewer Usage Fee Rate** .2191 .4234 Inc. Water .5332(Cook) .3504 Inc. Water . 1318(Maint. ) .8365(Dupage) Water Usage Fee Rate** .5563 .5550 .9490 .8030 .3614 .6685 Estimated Total Rate 8.9164 9.7543(129)10.6296 11.4082(C) 9.6840 9.8079 9.1610(131) 11.7115(D) ** Based on a water usage of 73,000 gallons per year * Rates based on a home appraised at $70,500 The tax base is figured at 1/3 of appraised value, less homestead exemption, equalling $20,000 for a $70,500 home. All rates are listed on a per $100 of assessed value basis. By multiplying each rate by 200, the actual dollar amount per year is found. No - No Tax Rate lnc. No - Included in City Rate Inc. Water - Included in Water Rate 1- r Y OF ELGIN TAX KATE COMPARISON AS OF AUGUST 18, 1987 Hanover Hoffman Mount City Park Estates Joliet Prospect Rockford Schaumburg City Tax Rate 1.2480 1.4990 2.9599 .9690 1.9743 No Township Tax Rate .2390 .3580 .4107 .0650 .3982 .0860 Township Road Rate No No . 1684 .0090 No .0110 County Tax Rate .8580 .8580 .6082 .5040 .7750 .8580 Forest Preserve District .1060 .1060 .0972 . 1060 .0641 .1060 Park District .7560 .5900 .5265 .5020 .5655 .4700 Library District .4860 Inc. No . 1937 .2690 .2830 .2570 Cemetery District No No No No No No Mosquito Abatement District .0120 .0120 No .0120 No .0120 Fire Protection District .6450 Inc. No Inc. No Inc. No Inc. No No TB Sanitarium District .0100 .0100 No .0100 No .0100 County Health District No No No .3540 No No Airport District No No No No .0879 No Sanitary District .6350 .6350 No .6350 .2730 .6350 School District 4.7830 5.3050 4.6289 3.7960 4.4864 5.3050 Community College District .3020 .2790 No .2790 .3270 .2790 Other Misc. Rate (Special Service Area, Twp. Gen. Assistance) .2600 .3040 .0040 Total Tax Rate 10.3400 9.6520 9.5930 7.8140 9.2344 8.0330 Garbage Collection Rate* .4860 Inc. No Inc. No Inc. No .2800 .5070 Sewer Usage Fee Rate** .2547(C) Inc. Water Inc. Water .0475 .3708 .1278 .3317(D) Water Usage Fee Rate** .6753 1.3800 .9636 .7191 .4252 .8544 Estimated Total Rate 11.7560(C) 11.0320 10.5566 8.5806 10.3104 9.5222 11.8330(D) ** Based on a water usage of 73,000 gallons per year * Rates based on a home appraised at $70,500 The tax base is figured at 1/3 of appraised value, less homestead exemption, equalling $20,000 for a $70,500 home. All rates are listed on a per $100 of assessed value basis. By multiplying each rate by 200, the actual dollar amount per year is found. No - No Tax Rate Inc. No - Included in City Rate Inc. Water - Included in Water Rate CIJF ELGIN TAX RATE COMPARISON AS OF AUGUST 18, 1987 City St. Charles Streamwood Waukegan City Tax Rate .6748 1.5140 1.5850 Township Tax Rate . 1006 .2390 .2490 Township Road Rate .2190 No .0730 County Tax Rate .5314 .8580 .7010 Forest Preserve District .1170 . 1060 .1390 Park District .4074 .6130 .6220 Library District .3189 .4860 No Cemetery District .0211 No No Mosquito Abatement District No .0120 No Fire Protection District Inc. No Inc. No Inc. No TB Sanitarium District No .0100 No County Health District No No No Airport District .0891 No No Sanitary District Inc. No .6350 .3110 School District 3.9057 4.7830 4.6620 Community College District .2906 .3020 .2420 Other Misc. Rate (Special Service Area, Twp. Gen. Assistance) Total Tax Rate 6.6756 9.5580 8.5840 Garbage Collection Rate* .3306 .5412 Inc. No Sewer Usage Fee Rate** .6448 .6702 .5183 Water Usage Fee Rate** .5556 1.0370 .5256 Estimated Total Rate 8.2066 11.8064 9.6279 ** Based on a water usage of 73,000 gallons per year * Rates based on a home appraised at $70,500 The tax base is figured at 1/3 of appraised value, less homestead exemption, equalling $20,000 for a $70,500 home. All rates are listed on a per $100 of assessed value basis. By multiplying each rate by 200, the actual dollar amount per year is found. No - No Tax Rate Inc. No - Included in City Rate Inc. Water - Included in Water Rate L July 7, 1987 MEMORANDUM TO: Mayor and City Council FROM: City Manager SUBJECT: 1987 Property Tax Levy PURPOSE: The purpose of this memorandum is to determine the amount required for the 1987 property tax levy and the necessity for a public hearing. The 1987 property tax is levied in 1987 and collected in 1988. BACKGROUND: The "Truth in Taxation Act" requires that a public hearing be held if the property tax levy (excluding debt service) exceeds 105% of the previous year's tax levy. In order to determine the 1987 property tax levy and the necessity for a public hearing, revenue and expenditure projections for 1987 and 1988 were prepared. These projections and assumptions are shown on the following pages. The 1988 projections contain an overall property tax levy, excluding debt service, in- crease of 4.9%. The General Fund would receive an additional $150,545, with the remainder going to the various Pension Funds, to finance new benefits granted by the state legislature. FINANCIAL IMPACT: The projected 1988 General Fund budget contains approximately $1,944,900 for the Integrated Capital Budget and/or new programs and additional employees. Because this amount will not be sufficient to cover the 1988 Integrated Capital Budget requests, determining the total project cost and funding sources for the Integrated Capital Budget will be necessary prior to the establishment of the 1987 property tax levy. The 1938 Integrated Capital Budget contains $7,893,260 in unfunded capital projects. This amount includes projects which have not been reviewed by staff and, therefore, may be adjusted upon further review. Various funding sources, including many recommended by the Integrated Capital Budget Steering Committee, are available and include: 1) Sales tax increase. Each additional 1t will provide $5,600,000 annually. 2) Utility tax increase on gas, electric and telephone systems. Each 1% will provide $740,000 annually. 3) Gas tax increase. Each 1(C will provide $350,000 annually. 4) Real estate transfer tax. .1% will provide $50,000 annually. 5) Hotel/Motel tax increase. Each 1% will provide $40,000 annually. 6) Property tax. Property tax could fund the program in one of two ways: A) The annual property tax levy could be set to raise the desired amount. B) Bonds could be issued on a five year, ten year or fifteen year payback schedule, which spread the costs but add interest. Mayor and City Council 1987 Property Tax Levy Page 2 L RECOMMENDATION: It is recommended that the City Council determine the total cost of the 1988 Integrated Capital Budget and funding sources prior to establishing the 1987 property tax levy. Funding this amount, along with the General Fund operating needs, will enable flexibility during the 1988 budget process. If the property tax levy will exceed 105% of the previous year's levy, then a public hearing must be held. A tax levy schedule is attached for your information. ames J. C.. 'ity Manager JJC/BD/daw L GENERAL FUND 1987 MID-YEAR BUDGET REVIEW 1987 1987 1987 Mid-Year Increase or Budget Estimate (Decrease) Unencumbered Balance 1/1/87 $ 3,072,415 $ 3,328,500 $ 256,085 Less: Working Cash Requirements (1,070,000) (1,070,000) - $ 2,002,415 $ 2,258,500 $ 256,085 Revenue: Property Tax $ 5,223,355 $ 5,223,355 $ - Sales Tax 5,325,000 5,925,000 600,000 (1) Property Tax Replacement 280,000 300,000 20,000 (2) State Income Tax 1,500,000 1,675,000 175,000 (3) Other Taxes 164,000 144,000 (20,000) (4) Licenses 1,108,000 1,158,000 50,000 (5) Permits 230,600 240,600 10,000 (6) Fines 336,000 336,000 - Other Inter-Governmental 107,800 112,800 5,000 (7) Fees for Services 908,005 923,005 15,000 (8) Sale of Commodities 27,900 27,900 - Investment Income 200,000 300,000 100,000 (9) Interest Income 18,480 33,480 15,000 (10) Franchise Fees 362,080 362,080 - Transfers - Administrative Costs 286,415 286,415 - Transfers - Cost Reimbursement 1,452,550 1,452,550 - Transfers - Pension Cost 1,537,675 1,537,675 - Tranfers - Financing 358,810 358,810 - Other Income 78,680 78,680 - Total Revenue $19,505,350 $20,475,350 $ 970,000 Total Means of Financing $21,507,765 $22,733,850 $1,226,085 Expenditures: Personal Services $15,149,370 $15,080,370 $ (69,000) (11) Commodities and Services 661,710 661,710 - Contractual Services 2,365,605 2,455,605 90,000 (12) Capital Expenditures 1,244,210 1,254,210 10,000 (13) Transfers 1,097,960 1,097,960 - Other Charges 135,000 135,000 - Insurance 269,985 269,985 - Total Expenditures $20,923,840 $20,954,840 $ 31,000 Available for 1987 Budget $ 583,925 $ 1,779,010 $1,195,085 (Contingencies) iktor GENERAL FUND ‘tirr- 1988 PRELIMINARY PROJECTIONS Unencumbered Cash Balance 1/1/88 $ 2,849,010 Less: Working Cash Requirements (1,070,000) $ 1,779,010 Revenue Property Taxes $ 5,373,900 (14) Sales Tax 5,665,000 (15) Property Tax Replacement 300,000 State Income Tax 1,700,000 Other Taxes 144,000 Licenses 1,158,000 Permits 230,600 Fines 336,000 Other Inter-Governmental 107,800 Fees for Services 908,005 Sale of Commodities 27,900 Investment Income 300,000 Interest Earned 18,480 Franchise Fees 362,080 Transfers - Administrative Costs 286,415 Transfers - Cost Reimbursement 1,452,550 Tranfers - Pension Cost 1,537,675 Transfers - Financing 358,810 Other Income 78,680 Total Revenue $20,345,895 Total Means of Financing $22,124,905 Expenditures Personal Services $15,906,840 (16) Commodities and Supplies 694,790 Contractual Services 2,486,480 Capital Expenditures 100,000 (17) Transfers 266,660 Other Charges 141,750 Insurance 283,480 Total Expenditures $19,880,000 Contingency 300,000 Remaining for Capital Projects $ 1,944,905 L REVENUE/EXPENDITURE ASSUMPTIONS 1987 1. Sales tax revenues include $421,000 for one time payment and $179,000 in additional revenue. 2. Property tax replacement is estimated at $20,000 above the budgeted amount. 3. State income tax distributions are above expectations resulting in $175,000 above the budget. 4. Hotel/Motel tax is below targeted levels, resulting in a loss of $20,000. 5. Vehicle sticker licenses are estimated at $40,000 above the budgeted level and liquor licenses at an additional $10,000. 6. Due to the continued strong building activity, permits are estimated at $10,000 above the budget. 7. State route maintenance is estimated to bring in an additional $5,000. 8. The strong building activity this year will raise an additional $35,000 in subdivision engineering fees. 9. Investment income is estimated at $100,000 above the budgeted level. 10. Interest income is estimated at $15,000 above the budgeted amount. 11. Due to employee turnover in the Police Department and part-time savings in the Bureau of Inspection Services and Sewers Division, Personal Services accounts will show a net savings of $69,000. 12. Refuse disposal fees are estimated at $90,000 above the budgeted amount. 13. Capital expenditures are $10,000 over budget due to the purchase of the Halon fire control system for the computer room, which was originally budgeted in 1986. 1988 14. Property taxes, excluding debt service, are projected to increase by 4.996. The General Fund property taxes will increase by 2.9% or $150,545 and the remaining portion will go to the Pension Funds. 15. Sales tax revenues are projected at $340,000 above the 1987 budgeted amount. 16. Expenditures, excluding capital, were increased by 5% above the 1987 budgeted amount. No new programs or additional employees are included in the expenditure figures. New programs should include financing proposals. However, growth in Fire and Police would require tax revenue from some source. 17. $100,000 was budgeted in the capital account to cover minor capital replacement kir TAX LEVY SCHEDULE July 22 Set public hearing date on the 1987 Tax Levy for August 12 (if over 5%) August 12 Public hearing on Tax Levy August 26 Last regular Council session to set 1987 Property Tax Levy lirr L I 1 CITY OF ELGIN • TRUTH IN TAXATION COMPARISONS AND TOTAL TAX LEVY PROJECTIONS FOR 1987 TAX LEVY WITH NO PUBLIC HEARING REQUIRED 1986 Tax Levy 1987 Tax Levy Percent Kane Co. Kane Co. Change Tax Tax Increase Fund Rate/$100 Gross Net Rate/$100 Gross Net (Decrease) Truth in Taxation: General Fund $1.1464 $ 5,276,096 $5,223,335 $1.1373 $ 5,428,182 $5,373,900 12.1 % Public Benefit .0586 269,697 267,000 .0508 242,424 240,000 (10.1) I.M.R.F. .1262 580,808 575,000 .1270 606,061 600,000 4.3 Police Pension .0813 373,737 370,000 .0973 464,646 460,000 ** 24.3 Fire Pension .0593 272,727 270,000 .0762 363,636 360,000 ** 33.3 Total Truth in Taxation $ 6,773,065 $6,705,335 $ 7,104,949 $7,033,900 4.9 % Debt Service .4434 _ 2,040,701 2,020,294 .4621 2,205,369 2,183,315 *** 8.1 Total $1.9152 $ 8,813,766 $8,725,629 $1.9507 $ 9,310,318 $9,217,215 5.6 % Kane County Adjustment (.0106) (38,123) (38,123) Total As Adjusted $1.9046 $ 8,775,6431 $8,687,506 $1.9507 $ 9 310,318 $9,217,215, 6.1 % Assessed Valuations: Kane County $361,610,008 $375,000,000* Cook County 88,389,992* 91,000,000* $450,000,000 $466,000,000 Tax Effort: Kane County 78.5796* 78.57%* Cook County 21.4396* 21.43%* * Projected or estimated. ** Additional pension benefits were granted by state legislature in 1987. *** Assumes $230,000 abatement on T.I.F. Bonds, but increment may be less. l 1 . CITY OF ELGIN TRUTH IN TAXATION COMPARISONS AND TOTAL TAX LEVY PROJECTIONS FOR 1987 TAX LEVY WITH PUBLIC HEARING REQUIRED 1986 Tax Levy 1987 Tax Levy Percent Kane Co. Kane Co. Change Tax Tax Increase Fund Rate/$100 Gross Net Rate/$100 Gross Net (Decrease) Truth in Taxation: General Fund $1.1464 $ 5,276,096 $5,223,335 $1.3333 $ 6,363,636 $ 6,300,000 20.6 % Public Benefit .0586 269,697 267,000 .0508 242,424 240,000 (10.1) I.M.R.F. .1262 580,808 575,000 .1270 606,061 600,000 4.3 Police Pension .0813 373,737 370,000 .0973 464,646 460,000 ** 24.3 Fire Pension .0593 272,727 270,000 .0762 363,636 360,000 ** 33.3 Total Truth in Taxation $ 6,773,065 $6,705,335 $ 8,040,403 $ 7,960,000 18.7 % Debt Service .4434 2,040,701 2,020,294 .4621 2,205,369 2,183,315 *** 8.1 Total $1.9152 $ 8,813,766 $8,725,629 $2.1467 $ 10,245,772 $10,143,315 16.2 % Kane County Adjustment (.0106) (38,123) (38,123) Total As Adjusted $1.9046 $ 8,775,643 $8,687,506 $2 1467 $ 10,245,772 $10,143,315 162% Assessed Valuations: Kane County $361,610,008 $375,000,000* Cook County 88,389,992* 91,000,000* $450,000,000 $466,000,000 Tax Effort: Kane County 78.5796* 78.57%* Cook County 21.4396* 21.43%* * Projected or estimated. ** Additional pension benefits were granted by state legislature in 1987. *** Assumes $230,000 abatement on T.I.F. Bonds, but increment may be less. COUNTY T OF KANE ; � ovNr� .6444.ine �r�- ,,,7Ctl County Government Cent KANE COUNTY CLERIC 719 Batavia Avenue Qeneva.Illinois 60/34 r..... Phone(312)2325950 DATE ?i 8 7 BROUGHT BY 1.2, •4"/8 f 14 7 f 4j DAY PHONE NO. UNIT OF GOVERNMENT C/I7 0 6;/-4/ c e-A' /✓/ BUDGET (Seal & Signature or Notarized) ESTIMATED REVENUES — _ 1 LEVY (Signature & Seal) Seal r CERTIFICATION OF COMPLIANCE with P.A. 82-102 (Signed & Sealed) by chief fiscal officer Deputy Clerk August 19, 1987 MEMORANDUM TO: Mayor and City Council FROM: City Manager SUBJECT: 1987 City of Elgin Tax Levy Ordinance PURPOSE: The purpose of this memorandum is to introduce the City of Elgin Tax Levy Ordinance for 1987. BACKGROUND: On July 15, 1987 the City Council held a special work session to discuss the 1987 property tax levy to finance the 1988 budget. The City Council determined, at the meeting, that the general property tax levy of $7, 104,949 (excluding debt service) was adequate. Since this is an increase of 4.9% over last year, no public hearing was required under the "Truth in Taxation Act". Attached is the City of Elgin Tax Levy Ordinance No. T2-1987 including the above $7, 104,949 plus $1 ,972,338 debt service for a total of $9,077,287. This amount excludes the 1987 G.O. Bond tax levy of $233,030 that will be automatically levied. RECOMMENDATION: Adoption of Tax Levy Ordinance 12-1987. /es J. Co City Manager JJC/JHB/daw OP- 1 Cl IOF ELGIN TAX RATE COMPARISON . AS OF AUGUST 18, 1987 Arlington Crystal City Elgin Aurora Sleights Bartlett Lake Des Plaines City Tax Rate 1.9046 2. 1911 .13920 1.4550 .7000 .8880 Township Tax Rate . 1580 .2301 .0640 . 1580 .0790 .1840 Township Road Rate .0924 . 1863 .0080 .0730 .1920 No County Tax Rate .5314 .5314 .5040 .5040 .6030 .8580 Forest Preserve District .1170 . 1170 .1060 .1060 No . 1060 Park District No .4674 .5050 .5020 .4080 .4230 Library District .2479 .2412 .42.70 .1940 .3570 Inc. No Cemetery District No No No No No No Mosquito Abatement District No No .0120 .0120 No .0120 Fire Protection District Inc. No .2.619 Inc. No .3960 Inc. No Inc. No TB Sanitarium District No No .0100 .0100 .0050 .0100 County Health District No No .3540 .3540 .1000 No Airport District No No No No No No Sanitary District .0570 .2866 .6350 .6350 No .6350 School District 4.6103 3.9213( 129) 5.2740 4.7830 5.6790 5.5140 3.3280( 131) Community College District .2906 .3416 .2790 .3020 .2010 .1890 Other Misc. Rate (Special Service Area, Twp. Gen. Assistance) .0310 .0780 .0950 Total Tax Rate 8.0092 8.7759(129) 9.1010 9.5630 8.4190 8.8190 8.1826(131) Garbage Collection Rate* Inc. No Inc. No .5796 .5100 .5532 .3204 Sewer Usage Fee Rate** .2191 .4234 Inc. Water .5332(Cook) .3504 Inc. Water .1318(Maint. ) .8365(Dupage) Water Usage Fee Rate** .5563 .5550 .9490 .8030 .3614 .6685 Estimated Total Rate 8.9164 9.7543(129)10.6296 11.4082(C) 9.6840 9.8079 9.1610( 131) 11.7115(D) ** Based on a water usage of 73,000 gallons per year * Rates based on a home appraised at $70,500 The tax base is figured at 1/3 of appraised value, less homestead exemption, equalling $20,000 for a $70,500 home. All rates are listed on a per $100 of assessed value basis. By multiplying each rate by 200, the actual dollar amount per year is found. No - No Tax Rate Inc. No - Included in City Rate Inc. Water - Included in Water Rate e � Coot Ot CO si G w '.l l N o- OFFICE OF THE COUNTY CLERK STANLEY T. KUSPER. JR. JOHN H. WALSH COUNTY CLERK DEPUTY COUNTY CLERK There was filed in my office a duly certified copy of the Tax Levy Ordinance for: TOWN OF: GENERAL ASSISTANCE: ROAD & BRIDGE OF: CITY OR VILLACE OF: PARK DISTRICT OF: LIBRARY DISTRICT OF: FIRE PROTECTION DISTRICT OF: SANITARY DISTRICT OF: SCHOOL DISTRICT NO. : HIGH SCHOOL DISTRICT NO. : COMMUNITY COLLEGE NO. : MISCELLANEOUS DISTRICT: RESOLUTIONS: CERTIFICATE OF COMPLIANCE WITH THE TRUTH IN TAXATION ACT: YES NO ABATEMENTS ABOVE TAX LEVY BEING FOR THE TAX YEAR 191 . FILEDT.COUNTYYCLERKUOFECOOKRCOUNTY, ILLINOIS `SEP f 2987 County Cle TAX EXTENSION DIVISION 2 '11144"77,,,,/,,.., :),04,04,40,4e40'_. M� , , l tU � ,yam_ si,,,,,,,„,k 1 w� a tea. �, � ,„ .. _,,, , of stsculeoe ,. 0,- .Adder°° ,liy,,, •,,,,,- ,_ -____- - a y in Memorandum po�q�(D T Cg 1 July 30, 1991 MEMORANDUM TO: Judy Prigge, Permit Control Officer A/ dip FROM: Ralph Ridley, Engineering Supervisor SUBJECT: Seigle' s Reimbursement Ordinance Ordinance No. T2-86 The subject ordinance was adopted by the City Council in 1986 and was intended to reimburse Seigle's for the cost of extending a deeper sewer to the northerly property line. The total extra cost of the work was to be spread to the four lots north of their property. There were three exhibits, A (location map) , B (legal description) and C (a table showing the costs for each parcel) . Exhibit's A & B are both correct without apparent errors. Exhibit C, however, has several errors. The exhibit has been corrected and a copy is attached for your consideration and use. We are sending a copy of this corrected exhibit to James Bolerjack, Finance Director, Ery Jentsch, Corporation Counsel and Loni Mecum, City Clerk. Please let me know if you have any further questions in this regard. Attachment cc: Erwin W. Jentsch, Corporation Counsel w/attachment James Bolerjack, Finance Director w/attachment LT elonna Mecum, City Clerk w/attachment r SEIGLE'S HOME AND BUILDING CENTER REIMBURSEMENT ORDINANCE EXHIBIT C A 06-03-351-016 Northern Illinois Gas Co. , 3 .20 $3,476 .59 P.O. Box 190, Aurora, IL 60505 B 06-03-351-017 Valley Bank & Trust Co. , 2 .00 $2, 172 .87 888 N.LaFox, S.Elgin, IL 60177 C 06-03-351-018 Northern Illinois Gas Co. , 2 .00 $2, 172.87 P.O. Box 190, Aurora, IL 60505 D 06-03-351-019 Northern Illinois Gas Co. , 1.55 $1,683.97 888 N.LaFox, S.Elgin, IL 60177 Totals 8.75 $9,506 .30 r • Ordinance No. T2-86 AN ORDINANCE ALLOCATING THE COST OF CERTAIN SANITARY SEWER IMPROVEMENTS TO BENEFITTED PROPERTIES WHEREAS, Seigle's Home and Building Center extended a sanitary sewer and it is fair and equitable to require benefitted properties to pay their fair share of the improvement; and WHEREAS, the installation of said sanitary sewer makes sewer service available to nearby properties and thereby benefits said properties; and WHEREAS, it is fair and equitable to require reimbursement to Seigle's Home and Building Center for a portion of the cost of said sanitary sewer which benefits such properties; and WHEREAS, the additional cost of extending the sanitary sewer to serve the properties benefitted amounts to $9,506.30; and WHEREAS, the City Engineer has determined that the sanitary sewer installation heretofore described will benefit four parcels of land with a total of 8.75 acres; and WHEREAS, the City of Elgin is a home rule unit authorized to exercise any power and to perform any function relating to its government and affairs; and elk WHEREAS, sanitary sewer service is a function pertaining to the government and affairs of the City of Elgin; and WHEREAS, the City Council hereby finds that the fair proportionate share of the cost of the above described sanitary sewer improvements to properties benefitted by the availability of such facilities should be computed at the rate of $1,086.43 per acre. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS: Section 1. That no territory described and identified in Exhibit A, attached hereto and made a part hereof, shall be permitted to connect or otherwise use the sanitary sewer described herein until such time as payment is made to the City of Elgin of an amount allocated as the fair proportionate share of said improvement as set forth in Exhibit B, attached hereto and made a part hereof by reference. Section 2. That any property held in common ownership with other property subject to the provisions of this ordinance on the effective date of this ordinance shall be subject to payment based on the entire amount established for the entire parcel as provided in this ordinance. Section 3. That any person desiring to hook on may pay the amount allocated without interest if payment is made prior to August I, 1986. If full payment is not made prior to August I, 1986 then payment shall be made in full plus interest at the rate of nine (9%) percent per annum accruing from and after the date of passage of this ordinance until the date of payment. i r r° 6606 2, I ° Section 4. That any amounts received by the City Treasurer pursuant to this ordinance shall be paid to Seigle's Home and Building Center or their successors or assigns, as reimbursement for the cost and expense of extending the sanitary sewer described above. Section 5. That a certified copy of this ordinance shall be recorded with the Recorder of Deeds, Kane County, Illinois. Section 6. That this ordinance shall be in full force and effect from and after its passage in the manner provided by law. s/ Richard L. Verbic Richard L. Verbic, Mayor Presented: June 9, 1986 Passed: June 9, 1986 Vote: Yeas 6 Nays o Recorded: Published: Attest: s/ Marie Yearman 41111$ Marie Yearman, City Clerk This document prepared by: Assistant Corporation Counsel Blondin City of Elgin 150 Dexter Court Elgin, Ill. 60120 / 6606 SEIGLE INDUSTRIAL PARK SANITARY SEWER REIMBURSEMENT LOT A That part of the Southwest Quarter of Section 3, Township 41 North, Range 8 East of the Third Principal Meridian described as follows: beginning at the point of intersection of the Southerly line of Century Oaks West Unit No. 3, being a subdivision in part of said Southwest Quarter of Section 3, with the centerline of North McLean Blvd. ; thence South, along said centerline of North McLean Blvd. , a distance of 480.0 feet, more or less, to the point of intersection of said centerline with the North line of Commerce Center Subdivision; thence Westerly, along the North line of Commerce Center Subdivision, a distance of 290.44 feet, more or less, to the Northwest corner of said subdivision; thence Northerly, along a prolongation of the west line of Commerce Center Subdivision, to a point on the South line of Century Oaks West Unit No.3; thence Easterly along the Southerly line of Century Oaks West Unit No.3 to the point of beginning. Being situated in the City of Elgin, Kane County, Illinois, and containing 3.20 acres, more or less. LOT B Parcel 0001 Lot 1 of Commerce Center Subdivision, being a subdivision of the South- west Quarter of Section 3, Township 41 North, Range 8 East of the Third Principal Meridian, as recorded in the office of the Kane County Recorder on December 4, 1984 as Document No. 1704394, being situated in the City of Elgin, Elgin Township, Kane County, Illinois, and containing 2.00 acres, more or less. LOT C Parcel 0002 Lot 2 of Commerce Center Subdivision, being a subdivision of the South- west Quarter of Section 3, Township 41 North, Range 8 East of the Third Principal Meridian, as recorded in the office of the Kane County Recorder on December 4, 1984 as Document No. 1704394, being situated in the City of Elgin, Elgin Township, Kane County, Illinois, and containing 2.00 acres, more or less. LOT D Parcel 0003 Lot 3 of Commerce Center Subdivision, being a subdivision of the South- west Quarter of Section 3, Township 41 North, Range 8 East of the Third Principal Meridian, as recorded in the office of the Kane County Recorder on December 4, 1984 as Document No. 1704394, being situated in the City of Elgin, Elgin Township, Kane County, Illinois, and containing 1 .55 acres, more or less. Exhibit A 6 06 b • SEIGLE'S HOME AND BUILDING CENTER REIMBURSEMENT ORDINANCE NAME & ADDRESS AREA, AMOUNT TO LOT TAX NUMBER OF OWNER ACRES BE RECOVERED A 06-03-351-016 Northern Illinois Gas Co. , 2.00 $2,172.87 P.O. Box 190, Aurora, IL 60505 B 06-03-351-017 Valley Bank & Trust Co. , 2.00 $2,172.87 888 N.LaFox, S.Elgin, IL 60177 C 06-03-351-018 Northern Illinois Gas Co. , 1 .55 $1 ,683.97 P.O. Box 190, Aurora, IL 60505 D 06-03-351-019 Northern Illinois Gas Co. , 3.20 $3,476.59 P.O. Box 190, Aurora, IL 60505 Totals 8.75 $9,506.30 —.a rn c, cn Exhibit B ec 7 ° _ QZ- I. 6 b (J6