T26-15 Ordinance No. T26-15
ORDINANCE
FOR THE LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR
BEGINNING JANUARY 1, 2015 AND ENDING DECEMBER 31, 2015
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 16th of December, 2015 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, 2016, the amount of which is ascertained to be the aggregate sum of
$288,185,880.
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 of Elgin, subject to taxation for the year 2015, the total sum of
$48,620,780 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 of
Elgin 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:
GENERAL CORPORATE PURPOSES
Estimated To Be
In Accordance with Provisions of the 1970 Amount Appropriated Receipts From Raised By
Constitution of Illinois,Article 7 Other Sources Taxation
01 Mayor&City Council 325,500 325,500
02 City Clerk 258,380 258,380
03 Office of the City Manager 1,797,320 1,797,320
05 Legal 1,427,970 1,427,970
06 Human Resources 824,880 824,880
07 311 1,649,030 1,649,030
15 Planning&Neighborhood Services 619,820 619,820
16 Code Administration&Development
Services 3,373,430 3,373,430
17 Business Services-Economic
Development 422,780 422,780
19 Boards&Commissions 664,520 664,520
20 Finance 1,604,050 1,604,050
21 ITS 1,364,570 1,364,570
22 Purchasing&Risk Management 346,120 346,120
23 Police Department 41,268,300 24,780,974 16,487,326
28 Fire Department 27,598,450 16,561,024 11,037,426
33 Public Works 17,340,880 17,340,880
37 Building Maintenance 2,770,150 2,770,150
69 Non-Departmental 17,020,450 17,020,450
TOTAL—GENERAL
CORPORATE PURPOSES $120,676,600 $93,151,848 27,524,752
Add: 1%for Loss of Collection 275,248
TOTAL AMOUNT TO BE RAISED BY l
TAXATION-GENERAL CORPORATE
PURPOSE $27,800,000
SPECIAL CORPORATE PURPOSES
220 Emergency Telephone System (E911) 2,502,540 2,502,540
230 Community Dev.Grant 1,261,370 1,261,370
240 Spring St Parking Dist. 62,210 62,210
250 Drug Asset Forfeiture Fund 410,000 410,000
262 Central Area Tax Allocation Fund 7,946,100 7,946,100
263 U.S.Rte.20 Tax Allocation Fund 635,970 635,970
264 Bluff City Tax Allocation Fund 312,550 312,550
275 Elgin Riverboat Fund 14,823,960 14,823,960
276 Elgin Riverboat Lease 2,662,260 2,662,260
290 Motor Fuel Tax Fund 4,527,060 4,527,060
294 Cemetery Operating 502,770 502,770
296 Elgin Recreation 8,829,950 8,829,950
301 Corporate Bond Fund 7,168,990 2,708,643 $4,460,347
Add: 1%for Loss of Collection 44,603
TOTAL AMOUNT TO BE RAISED BY
TAXATION—CORPORATE BOND FUND $4,504,950
280 Social Security 2,179,355 0 2,179,355
Add: 1%for Loss of Collection 21,795
TOTAL AMOUNT TO BE RAISED BY
TAXATION—SOCIAL SECURITY $2,201,150
280 Illinois Municipal Retirement Fund 7,160,615 5,379,575 1,781,040
Add: 1%for Loss of Collection 17,810
TOTAL AMOUNT TO BE RAISED BY
TAXATION—IMRF $1,798,850
Capital Improvement Funds
313 2013 GO Bond Project Fund 1,533,370 1,533,370
340 Park Development Fund 627,760 627,760
378 Tyler Creek 683,930 683,930
385 Capital Improvement Fund 8,157,820 8,157,820
Enterprise Funds
401 I Utility Operating Fund 33,937,840 33,937,840
2
420 Water Development Fund 2,738,870 2,738,870
440 Sewer Development Fund 11,256,330 11,256,330
540 Golf Operating Fund 3,075,640 3,075,640
Internal Service Funds
601 Equipment Replacement 3,841,820 3,841,820
630 Risk Management Fund 10,625,820 10,625,820
635 Medical Insurance 13,600,320 13,600,320
Trust and Agency Funds
520 Cemetery Perpetual Care Fund 33,220 33,220
636 Retiree Medical Insurance 1,896,700 1,896,700
701 Police Pension Fund 8,137,410 1,009,320 $7,128,090
Add: 1%for Loss of Collections 71,280
TOTAL AMOUNT TO BE RAISED BY
TAXATION-POLICE PENSION $7,199,370
711 Fire Pension Fund I 6,376,730 1,310,928 $5,065,802
Add: 1%for Loss of Collections 50,658
TOTAL AMOUNT TO BE RAISED BY
TAXATION-FIRE PENSION $5,116,460
TOTAL SPECIAL CORPORATE PURPOSES
$167,509,280 $146,894,646 $20,614,634
I Add: 1%for Loss of Collections 206,146
TOTAL AMOUNT TO BE RAISED BY TAXATION FOR SPECIAL
CORPORATE PURPOSES $20,820,780
GRAND TOTAL—APPROPRIATION ALL
PURPOSES $288,185,880
TOTAL RECEIPTS FROM SOURCES OTHER
THAN TAXATION $240,046,494
TOTAL TO BE RAISED BY TAXATION
$48,139,386
Add: 1%for Loss of Collections 481,394
TOTAL AMOUNT TO BE RAISED BY
TAXATION $48,620,780
The total amount of$48,620,780 levied by this ordinance for all funds.
Section 2. This ordinance shall be in full force and effect from and after its passage and
publication in the manner provided by law.
Section 3. That the City Clerk be and is hereby directed to file with the County Clerk of
Kane County and the County Clerk of Cook County a certified c• of this ordinance.
avid J. Kapt. , M. or
3
Presented: December 16, 2015
Passed: December 16, 2015
Vote: Yeas: 8 Nays: 1
Recorded: December 16, 2015
Published: December 17, 2015 ��( OF..E�
Attest:
ek,„,
erly Dewis, ity Clerk f;"-•
4
City of Elgin,IL
2016 Budget
Consolidated Summary by Fund/Fund Type
i 2014 2415 � 6
. Aetuat _ ... : ueiget ,,. u�„ , .-u.
General Fund Revenue
Property Tax $25,548,420 $26,908,000 $27,800,000
Other Taxes 9,415,700 11,197,000 13,140,830
Sales Taxes 22,196,320 21,640,000 24,393,800
Income Tax 10,358,330 11,540,000 12,500,000
Telecommunications Tax 3,262,540 3,525,000 3,003,000
Bevera:e Tax 1,236,890 1,144,000 1,284,000
IZEMEDIE 2,554,100 2,193,000 2,050,000
Electricity Tax 4,552,200 4,765,000 4,300,000
Refuse Fee 4,666,770 4,753,840 5,235,800
Permits 2,130,680 1,655,000 1,680,000
1,785,250 1,691,000 1,631,000
Char:es for Services 4,238,610 3,880,000 3,818,600
Transfers In 9,663,770 8,587,880 7,269,570
All Other 6,786,580 11,383,440 12,570,000
`'TOTAL#tE11Et ut 1 ,,, $$108, i,16( . ., $13 61, , .y___,,$12"
General Fund Expenditures
Mayor and Council $311,870 $325,080 $325,500
EMIZIIIIIIIIMIMINMEMI 217,530 254,020 258,380
Office of the City Manager 1,649,240 1,829,460 1,797,320
Economic Development 27,250 45,780 422,780
Legal 1,764,970 1,377,130 1,427,970
Boards/Commissions 407,760 437,900 457,730
Ci -Sponsored Events 199,390 206,790 206,790
Non-Departmental 14,614,380 14,588,830 17,020,450
Fiscal Services
Finance 1,645,130 1,552,440 1,604,050
Human Resources 810,780 795,520 824,880
Information Technolo3 5 stems 998,210 1,130,250 1,364,570
Purchasin:and Risk Management 332,650 341,750 346,120
Community Development
Code Admin.and Development 3,170,610 3,344,780 3,373,430
Planning and Nei:hborhood Services 446,280 710,230 619,820
Public Safety
Police 37,211,060 39,454,850 41,268,300
Fire 24,540,440 26,034,780 27,598,450
Emergency Operations 25,670 23,520 0
General Services
Buildin: Maintenance 2,684,300 2,799,770 2,770,150
Public Works 16,806,950 18,060,240 17,340,880
1,194,840 1,550,040 1,649,030
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City of Elgin, IL
2016 Budget
Consolidated Summary by Fund/Fund Type
2014 2015 -,r 2016��...f
fund# Actual Budget Budget_
Special Revenue Funds(#'s)
E911 Telephone System(220)
Revenue 835,360 2,413,180 2,502,540
Expenditures 763,770 2,413,180 2,502,540
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.. a t F" gnr. .�;X"� - aaa�.e"s Y 'cSV6i'' a�:..:. 'Ha 'S *�
Comm.Develop.Block Grant(230)
Revenue 584,630 927,270 1,261,370
Expenditures 584,630 927,270 1,261,370
'Y •r'mn' pm"° aw'qr. �g "R .
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t 5 F.«I-ndtia '
Spring Street Parking District(240)
Revenue 123,770 299,530 62,210
Expenditures 80,000 299,530 62,210
Drug Asset Forfeiture(250)
Revenue 640,500 837,910 702,150
Expenditures 640,500 190,000 410,000
Central Area Tax Allocation(262)
Revenue 3,047,710 13,418,140 12,103,300
Expenditures 1,934,230 10,113,500 7,946,100
U.S.Route 20 Tax Allocation(263)
Revenue 111,680 777,980 635,970
Expenditures 42,470 777,980 635,970
LRevenfie ss.;. . 730;11C,.^ �,,, y
.( 'n _ .
Bluff City Tax Allocation(264)
Revenue 54,680 308,370 312,550
Expenditures 5,940 308,370 312,550
Elgin Riverboat(275)
Revenue 10,310,180 29,602,120 25,460,720
Expenditures 14,567,070 28,351,990 14,823,960
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Elgin Riverboat Lease(276)
Revenue 1,589,260 4,709,370 4,300,290
Expenditures 1,539,410 3,452,670 2,662,260
City of Elgin,I!
2016 Budget
Consolidated Summary by Fund/Fund Type
2014 21 1 2016"
ROY* b o.� Oudittt
Illinois Municipal Retirement(280)
Revenue 7,875,270 9,867,710 9,339,970
Expenditures 8,349,960 9,867,710 9,339,970
ye ,gip, t m. ,p q� 7
�t1 (U0 v�" ..' ,,.ws°.(474 690)
Motor Fuel Tax(290)
Revenue 3,696,690 3,417,930 4,527,060
Ex•enditures 3,530,330 3,417,930 4,527,060
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Cemetery Operating(294)
Revenue 555,120 549,720 502,770
Expenditures 490,760 549,720 502,770
Elgin Recreation(296)
Revenue 8,094,270 10,269,480 10,233,820
Ex•enditures jy( 8,,568,7000 8,Q347,350 8,829,950
Debt Service Fund(#)
Corporate Bond Fund(301)
Revenue 6,711,930 9,266,260 7,168,990
Expenditures 7},542,730 9,266,260 7,168,990
nu 034!.tY1.0. r)E end. , (
Capital Improvement Funds(#'s)
2012 G.D.Bond Projects(312)
Revenue 450 623,650 0
Ex•enditures 13,380 623,650 0
2013 6.0.Bond Projects(313)
Revenue 5,810 2,958,610 1,533,370
Expenditures 2,079,120 2,958,610 1,533,370
Park Development Fund(340)
Revenue 668,630 378,850 627,760
Expenditures 1,438,310 378,850 627,760
_
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2005 6.0 Bond Projects(366)
City of Elgin,IL
2016 Budget
Consolidated Summary by Fund/Fund Type
Fund# Actu i �.,.R 8 �Budget. ._
2011 6.0 Bond Projects(371)
Revenue 0 0 0
Ex•enditures (380) 0 0
, .t
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Tyler Creek(378)
Revenue 19,440 699,470 683,930
v'Expenditures y80,580 699,470 683,930
�gy
. ZT er _. Oi, ,L eb f 5.: caN"'
Capital improvement(385)
Revenue 4,142,960 4,153,460 8,157,820
Expenditures 4,701,180 4,153,460 8,157,820
Revenue ver(under}txkiid. 717 7.._. . a(552221
Enterprise Funds(#`s)
Utility Operating(401)
Revenue 30,120,270 29,343,220 28,172,050
Ex•enditures 27,894,830 29,140,990 33,937,840
all1111111111111111111= 111111111111111.1111111111
Water Development(420)
Revenue 441,340 3,367,480 2,738,870
Ex•enditures q 79,010 3,367,480 2,738,870
u r . .,� 7, ,+` .. .ta. L.E
Sewer Development(440)
Revenue 424,870 11,012,950 11,256,330
Expenditures
1,500 1,1,012,950 11,256,330
ie ietiU i lliala L'7:71,:_ :.z 42330 p
Golf Operating(540)
Revenue 2,928,580 3,028,900 3,077,800
Expenditures 2,996,910 3,013,870 3,075,640
City of Elgin,IL
2016 Budget
Consolidated Summary by Fund/Fund Type;2014 201
undfl Actual ' Budget. ji Budget, H
Internal Service Funds(U's)
-111 -_
Equipment Replacement(601)
Revenue 5,855,750 4,703,250 3,841,820
Ex. nditures 4,733,520 4,703,250 3,841,820
Risk Management(630)
5,469,320 7,791,180 10,625,820
Expenditures 4,027,100 7,791,180 10,625,820
Health Insurance(635)
Revenue 10,674,140 14,330,360 13,600,320
Expenditures 10,318,030 14,330,360 13,600 320
Trust and Agency Funds(U's)
Cemetery Perpetual Care(520)
Revenue 32,650 32,900 33,220
Ex.-nditures y � � 1,380 32,900 33,220
at..2.�o °, ..,:7w a ,. aJy'gc5,!•=a
Retiree Medical Insurance(636)
Revenue 3 439,600 2,849,540 2,933,700
Ex.enditures 1,827,610 1,889,700 1,896,700
Police Pension(701)
Revenue 17,073,720 18,858,000 16,049,370
Expenditures 7,275,270 7,447,900 8,137,410
tU!d nid . 4 F,
Fire Pension(711)
Revenue 8,004,770 10,258,500 11,808,860
Expenditures 5,808,970 5,844,490 6,376,730
TOTAL GROSS EXPENDITURES
ALL FUNDS $230,976,130 $290,535,730 $288,185,880
Budget Summary by Fund Type
Fund Description 2016 Revenue 2016 Expenditures
E».«...".....cs, .. ..J.., e....w .......<wom s. .:, [ve a. .tom...-:...cdawxx o:�+„+.„„y�,.�,,,T,,.f,�`,.a�.7,xww..a'..a�..�..�. R f'
General Fund $120,676,600 $120,676,500
Special Revenue Funds 71,944,720 53,816,710
Debt Service Fund 7,168,990 7,168,990
Capital Improvement Funds 11,002,880 11,002,880
Enterprise Funds 45,245,050 51,008,680
Internal Service Funds 28,067,960 28,067,960
Trust and Agency Funds 30,825,150 16,444,060
Total All Fund Types $314,931,350 $288,185,880