DATE: May 16, 2018 - City of DeKalb

DATE:

TO:

FROM:

SUBJECT:

May 16, 2018

Honorable Mayor Jerry Smith City Council

Patty Hoppenstedt, Interim City Manager Molly Talkington, Finance Director

Finance Department Service Level Review.

I. Summary

The Finance Department is dedicated to providing residents and businesses with exceptional government financial management. The Department's commitment to financial excellence has been recognized nationally by the Government Finance Officers Association, which has presented the Department with the Certificate for Excellence in Financial Reporting for its Comprehensive Annual Financial Report, the Award for Outstanding Achievement in Popular Financial Reporting and the Distinguished Budget Presentation Award.

II. Prior Council Action

On January 8, 2018, City Council supported a new budget process for theFY2019 Budget to clearly tie the City Council’s goals to budget action plans.

On January 24 and February 20, 2018, City Council identified and prioritizedgoals to set five short-term goals to be completed in 12 to 18 months and fivelong-term goals that extend beyond 18 months.

On March 20, 2018, the Police and Information Technology Departmentspresented the service level reviews for City Council. City Council deferred lineitem budget options discussion to the March 26, 2018, Regular City Councilmeeting.

On March 26, 2018, Finance Director Talkington presented City Council withseveral options for incorporating a review of the FY2018 Budget as part of theFY2019 Budget Workshops. Council reached a consensus that line item reviewutilizing the detailed budget report presented as Attachment D is preferred.

https://www.cityofdekalb.com/AgendaCenter/ViewFile/Item/5033?fileID=14879

https://www.cityofdekalb.com/AgendaCenter/ViewFile/Item/5319?fileID=15424

http://www.cityofdekalb.com/AgendaCenter/ViewFile/Item/5471?fileID=15580



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On April 4, 2018, City Council reviewed the City Manager’s Office service level presentation and the FY2018 line item budget for Legislative and the City Manager’s Office.

A review of the Community Development Department service level was

completed by the City Council on April 17, 2018. Additional information was requested on service delivery with additional resources and tax increment financing for smaller projects.

The Budget Basics video was debuted at the April 17, 2018, Special Council

meeting. This video provides an overview of the services provided by the City of DeKalb and how an annual budget is created to provide those services.

City Council provided direction on modifications to the Architectural

Improvement Program for smaller projects within Tax Increment Financing districts at the City Council Meeting of the Whole on May 14, 2018.

III. Discussion It is the Finance Department’s primary responsibility to account for all municipal resources, and to maintain a fiscally sound government organization that adheres to legal requirements and financial management principles, and to apply such resources in a manner, which is most beneficial to the residents and businesses of the City of DeKalb. The Finance Department is responsible for administration of fiscal operations and maintenance of accounting records for the City, which includes cash management, investments, budgeting, and debt administration. The Department ensures the accuracy of the general ledger, reconciles all cash accounts, administers payroll, maintains all investment transactions, prepares annual budget documents, processes accounts payable, and collects revenues including licenses, fees, fines, utility services, airport operations, and local taxes. Below is an overview of core services provided by the Finance Department: 1. Annual Budget - The City of DeKalb budget process is a comprehensive mechanism

for developing each year’s financial plan. This process includes input and feedback from the City Council, City staff, the Finance Advisory Committee and members of the public. According to the Government Finance Officers Association, the budget is “a statement of priorities for the community that:

a. Communicates to stakeholders what services they can expect and how their tax

dollars are being spent

b. Defines how the local government allocates its resources to achieve what is important to the community

c. Translates policies into action.”





https://youtu.be/8GSqwDgHZDA



http://www.cityofdekalb.com/DocumentCenter/View/7357

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On January 8, 2018, City Council supported a new budget process for the FY2019 Budget to clearly tie its goals to budget action plans. Since the budget process is a major focus for this year, City Council is having monthly Budget Workshop meetings and the Finance Advisory Committee (FAC) is meeting from January to November. The focus of the additional meetings is to start at the beginning by identifying the City Council vision and goals (What and Why), develop an action plan (City services) and the tools needed to perform those services (How), and review the framework for the budget (Financial Policies). As well, the annual property tax levy and the Five-Year Financial Plan are included as part of the budget process. These meetings will culminate in a City Council and FAC Joint meeting on the proposed budget on November 6, 2018, for final review and revisions. The first reading of the proposed budget will take place at City Council’s November 26, 2018, Regular meeting, followed by the second reading on December 10, 2018. The City of DeKalb Budget is the culmination of strategic financial and operational planning. This document reflects sound decision-making and recommendations for the City’s future. The budget is monitored, reviewed and referenced throughout the year.

2. Comprehensive Annual Financial Report (CAFR) – The CAFR fulfills local and state laws requiring the City to issue an annual report on its financial position and activity presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by an independent firm of certified public accountants.

3. Utility Billing – The Finance Department administers billing of residential and commercial customers for water service, sewer service, and garbage pickup. Customers may sign up for new service, obtain account information, or have their services discontinued through this Department. Customers have five options to pay their bill; in-person at the Finance Front Counter, drop box in the City Hall parking lot, by mail, automatic withdrawal from their bank account, and online. The City offers financial assistance for water and garbage service to those who qualify. The qualification is income based and individuals must be at least 62 years old or a disabled resident. The utility bill must be in the qualified resident's name, unless they are renting the property. The application is available on the City’s website and in the main lobby at City Hall.

4. Risk Management and Liability – It is an unfortunate fact that accidents do happen. Sometimes accidents involving City equipment, vehicles, or infrastructure result in property damage or injury to citizens. However, not all accidents are the result of negligence by the City or its employees. The Finance Department is responsible


http://www.cityofdekalb.com/137/Online-Payments


P a g e | 4

for the procurement of insurance coverage and coordinates claims and investigations of all types of personal injury and property losses.

5. Business Licenses and Permits – The City of DeKalb does not require every business to have a general business license. However, there are specific businesses and events which do require a license or permit. The Finance Department is integral to this multidepartment process by facilitating proper review, verifying and accepting payments, and issuance.

Amusement Facility Amusement Device Arcade Block Party Body Art (Tattooing) Encroachment Gas Station Going out of Business Hotel/Motel Liquor Mass Gathering Pawn Broker Peddlers, Solicitors, and Itinerant Merchants Rooming House Special Events Taxicab/Livery Tobacco Vehicle Relocator (Towing) Video Gaming

These core services are administered under the direction of the Finance Director, who leads the Department in providing a wide breadth of services, from its primary responsibilities to the goals established by the Council. This is accomplished with a full-time budgeted staff of six and part-time staff of two. The Finance Director is a working director with a focus on the annual budget, tax levy, debt service, process improvement, pension funding, and participation in the Police and Fire Pension Fund Boards, the Finance Advisory Committee, and other meetings as needed. The Assistant Finance Director focuses on the annual audit, investments, and oversight and supervision of Finance staff. The Assistant Finance Director is a checks and balances position within the department in that this position reviews, revises, if needed, and approves the accounting functions and entries within the department. This is a critical function and was a key take away from the All the Queens Horses documentary. The Finance Director provides final oversight and review for work of the Assistant Finance Director and department.

http://www.cityofdekalb.com/859/Business-Licenses



http://www.cityofdekalb.com/858/Special-Event-Permits


http://www.cityofdekalb.com/861/Other-Permits




http://www.cityofdekalb.com/174/Liquor-Licenses










https://www.allthequeenshorsesfilm.com/

https://www.allthequeenshorsesfilm.com/

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Two part-time Customer Service Representatives serve as the front-facing employees that operate the Front Desk, greeting and assisting anyone entering City Hall. Three full-time Account Technicians each have a specific service focus, one for Utility Billing, one for Accounts Payable/Purchasing, and one for Accounts Receivable/Billing Licenses and Permits. The Customer Service Representatives and the Utility Billing Account Technician are cross trained between the key functions of the two positions. The Accounts Payable/Purchasing and the Accounts Receivable/Billing Licenses and Permits Accountant Technicians have begun cross training in their job duties. The Accountant and the Payroll and Compensation Analyst handle traditional fund accounting including home-rule revenue collections, budget, payroll and compensation, internal controls, and special projects. These positions are cross training their job duties, as well. Lastly, the Department also relies on the work of the Management Analysts and Interns in the City Manager’s Office. These positions provide research and data gathering and analysis for the Annual Budget, Five-Year Financial Plan, the Popular Annual Financial Report, and special projects, as needed. The work provided by these positions has allowed the Finance Department to gather the extensive benchmarking data contained in the Five-Year Financial Plan and to undertake this enhanced budget process for FY2019.

In addition to the core services described above, the Department, along with the Information Technology Department, has begun implementation of a new financial software system to provide services in a more effective manner. This will improve transparency through better and easier to use reporting, improved data storage and access, and enhanced online services. Additionally, the Department is enhancing its internal controls. The Payroll and Compensation Analyst has been tasked with testing the City’s current policies and procedures to, if needed, revise the policies and procedures to have better controls in place, and to identify and implement new internal controls to address any gaps that may exist. Finance Department staff provides a wide array of services to the City of DeKalb, both internally and externally. From friendly customer service at the Front Counter at City Hall to highly technical accounting, the Department is committed to providing the highest level of service, while adhering to legal requirements and best practice in budget, accounting, and tax levy administration. Overall, the Finance Department is dedicated to providing the City of DeKalb with exceptional government financial management.

Finance Department

Finance Director

Assistant Finance Director

AccountantAccount Technician (3)

Customer Service Representative

(2 PT)

Payroll & Compensation

Analyst

City of DeKalb 88 Adopted Budget

Finance DepartmentAdministration

01-17-11-300-8337 TELEPHONE SYSTEM

TOTAL Finance Department: Administration 664,946 346,634 627,535 618,544

6,190

TOTAL EQUIPMENT 1,888 1,548 4,388 6,190

01-17-11-600-8510 OFFICE FURNITURE & EQUIP 1,888 1,548 4,388

TOTAL CONTRACTUAL SERVICES 48,238 48,568 88,479 130,241

2,044

01-17-11-300-8399 CONTRACTUAL SERVICES 0 0 0 75,682

01-17-11-300-8375 DUES & SUBSCRIPTIONS 1,511 859 2,37901-17-11-300-8376 TRAINING, EDUC, & PROF DVLP 4,932 1,234 8,340 5,200

27,17501-17-11-300-8366 LEGAL EXPENSES & NOTICES 1,717 1,626 1,410 1,30001-17-11-300-8342 FINANCIAL & MGMT SERVICES 19,052 30,711 56,146

14,05001-17-11-300-8310 EQUIPMENT - MAINTENANCE 6,357 5,734 4,904 4,10001-17-11-300-8305 FREIGHT & POSTAGE 13,958 8,000 14,100

TOTAL COMMODITIES 11,410 6,352 11,650 13,590

713 404 1,200 690

11,22001-17-11-200-8204 OFFICE SUPPLY 2,117 671 2,470 2,37001-17-11-200-8202 PRINTED MATERIALS 9,293 5,681 9,180

2,198

TOTAL PERSONNEL 603,410 290,166 523,018 468,523

01-17-11-100-8304 CAR ALLOWANCE 2,791 1,428 2,857

40,30101-17-11-100-8178 WORKERS COMPENSATION 2,125 1,063 1,027 1,02701-17-11-100-8175 HEALTH INSURANCE 52,137 26,031 40,301

25,24501-17-11-100-8173 IMRF 65,127 33,944 59,772 46,67001-17-11-100-8171 FICA 32,819 15,123 29,803

13,50701-17-11-100-8113 LONGEVITY 4,031 900 1,855 29101-17-11-100-8103 PART-TIME WAGES 61,715 14,722 18,328

337,29201-17-11-100-8102 OVERTIME 2,534 4,525 5,000 1,99201-17-11-100-8101 REGULAR WAGES 380,132 192,429 364,075

FY2016ACTUAL

FY2016.5ACTUAL

FY2017BUDGET

FY2017ESTIMATE

FY2018BUDGET

311,7902,5002,489

024,37647,03366,013

1,0272,857

458,085

14,7802,520

17,300

14,1003,812

69031,948

1,7052,095

0

64,450

2,000

2,000

541,835

10,100


General Fund Support

1,850,402

01-35-00-900-9220 TRSF TO GENERAL FUND DEBT SRVC 1,504,066 180,000 1,756,998

001-35-00-900-9061 TRSF TO TRANSPORTATION FUND 0 0 11,370 11,73001-35-00-900-9048 TRSF TO AIRPORT FUND 0 16,853 001-35-00-900-9035 TRSF TO EQUIPMENT FUND 0 298,351 001-35-00-900-9034 TRSF TO FLEET FUND 0 24,588 81,674 81,674

NET FUND TOTALS - SURPLUS / (DEFICIT) 1,263,407 (255,540) 609,862 973,574

GENERAL FUND EXPENDITURE TOTALS = 33,331,838 20,660,712 36,233,517 35,732,968

GENERAL FUND REVENUE TOTALS = 34,595,245 20,405,172 36,843,379 36,706,542

TOTAL General Fund Support 4,537,654 2,428,767 4,478,401 4,453,761

1,756,998

TOTAL TRANSFERS OUT 1,536,138 552,271 1,850,042

001-35-00-900-9032 TRSF TO CAPITAL PROJECTS 0 32,479 0 001-35-00-900-9026 TRSF TO HEALTH INSURANCE FUND 0 0 0

0

01-35-00-900-9025 TRSF TO WORKERS COMP FUND 0 0 0 001-35-00-900-9010 TRSF TO MFT FUND 32,072 0 0

0

TOTAL OTHER SERVICES 1,824,947 908,535 1,799,000 1,799,000

01-35-00-400-8497 CONTINGENCIES 37,868 0 0

1,729,00001-35-00-400-8471 SURETY BONDS & INSURANCE 70,000 35,000 70,000 70,00001-35-00-400-8430 TAX SHARING AGREEMENTS 1,717,078 873,535 1,729,000

0

OTHER CAPITAL IMPROVEMENTS 0 0 0 0TOTAL PERMANENT IMPROVEMENTS 14,969 0 0 0

TOTAL CONTRACTUAL SERVICES 0 0 0 0

01-35-00-650-8639

01-35-00-300-8399 CONTRACTUAL SERVICES 0 0 0

001-35-00-300-8345 PSYCH & MEDICAL SERVICES 0 0 0 001-35-00-300-8343 DEVELOPMENTAL SERVICES 0 0 0

001-35-00-300-8342 FINANCIAL & MGMT SERVICES 0 0 0 001-35-00-300-8337 TELEPHONE SYSTEM 0 0 001-35-00-300-8310 EQUIPMENT - MAINTENANCE 0 0 0

001-35-00-300-8306 SPECIAL EVENTS 0 0 0 001-35-00-300-8305 FREIGHT & POSTAGE 0 0 0

TOTAL COMMODITIES 0 0 0 0

01-35-00-200-8299 COMMODITIES 0 0 0 001-35-00-200-8294 ACTIVITIES SUPPLIES 0 0 0

001-35-00-200-8245 OIL GAS & ANTIFREEZE 0 0 0 001-35-00-200-8202 PRINTED MATERIALS 0 0 0

TOTAL PERSONNEL 1,161,601 967,962 829,359 804,359

01-35-00-100-8179 UNEMPLOYMENT INSURANCE 3,588 0 0 001-35-00-100-8175 HEALTH INSURANCE 769,819 538,781 804,359

001-35-00-100-8173 IMRF 4,177 15,925 25,000 001-35-00-100-8171 FICA 2,444 8,077 0

001-35-00-100-8103 PART-TIME WAGES 0 0 0 001-35-00-100-8101 REGULAR WAGES 381,573 405,179 0

FY2016ACTUAL

FY2016.5ACTUAL

FY2017BUDGET

FY2017ESTIMATE

804,359

0

0

0

01-35-00-600-9639 OTHER CAPITAL IMPROVEMENTS 14,969 0 0 0

862,9240

862,924

0000

0

00000000

0

1,488,00070,000

0

1,558,000

000

00000

410,0000

9,9951,801,827

FY2018BUDGET

0000

2,221,822

4,642,746

37,669,854

37,717,964

(48,110)


40-00-00-450-8432 BOND ISSUANCE COSTS

TOTAL BOND AND DEBT SERVICE

NET FUND TOTALS - SURPLUS / (DEFICIT) (17,264) 36,271 (29,700) (42,850)

TOTAL GENERAL DEBT SERVICE FUND EXPENSES 1,891,293 321,077 1,885,998 1,885,998

0

1,891,293 321,077 1,885,998 1,885,998

40-00-00-450-9920 PAYMENT TO ESCROW ACCOUNT 0 0 0

1,90040-00-00-450-8411 DEBT SERVICE - - PRINCIPAL 1,223,350 0 1,258,425 1,258,42540-00-00-450-8342 FINANCIAL & MNGT SERVICES 1,900 1,425 1,900

TOTAL GENERAL DEBT SERVICE FUND REVENUES 1,874,029 357,348 1,856,298 1,843,148

0 0 0 040-00-00-450-8412 DEBT SERVICE - INTEREST 666,043 319,652 625,673 625,673

TOTAL TRANSFERS IN 1,504,066 180,000 1,756,998 1,756,998

1,756,998

40-00-00-010-4910 BOND PROCEEDS 0 0 0 0

40-00-00-009-4701 TRSF FROM GENERAL FUND 1,504,066 180,000 1,756,998

41,000

TOTAL FINES 58,101 14,052 55,000 41,000

40-00-00-007-3514 POLICE FINES 58,101 14,052 55,000

40-00-00-009-4733 TRSF FROM PUBLIC BLDG FUND 0 0 0 0

TOTAL SALES & USE TAXES 311,862 163,297 44,300 45,150

45,15040-00-00-002-3190 HOME RULE FUEL TAX 269,495 140,595 0 040-00-00-002-3135 HOTEL/MOTEL TAX 42,367 22,701 44,300

General Debt Service Fund FY2016ACTUAL

FY2016.5ACTUAL

FY2017BUDGET

FY2017ESTIMATE

FY2018BUDGET

46,0000

46,000

41,000

41,000

1,801,82700

1,801,827

1,888,827

1,9001,295,000

591,92700

1,888,827

1,888,827

0


TOTAL BOND AND DEBT SERVICE

NET FUND TOTALS - SURPLUS / (DEFICIT) 0 0 0 0

TOTAL Tax Increment Financing Debt Service Fund EXPENSES 1,068,663 961,675 1,078,000 1,078,000

208,000

1,068,663 961,675 1,078,000 1,078,000

45-00-00-450-8412 DEBT SERVICE - INTEREST 243,663 116,675 208,000

045-00-00-450-8411 DEBT SERVICE - - PRINCIPAL 825,000 845,000 870,000 870,00045-00-00-450-8342 FINANCIAL & MNGT SERVICES 0 0 0

TOTAL Tax Increment Financing Debt Service Fund REVENUES 1,068,663 961,675 1,078,000 1,078,000

1,078,000

TOTAL TRANSFERS IN 1,068,663 961,675 1,078,000 1,078,000

45-00-00-009-4763 TRANSFER FROM TIF FUND #1 1,068,663 961,675 1,078,000

0

TOTAL OTHER INCOME 0 0 0 0

45-00-00-008-3610 INVESTMENT INTEREST 0 0 0

Tax Increment Financing Debt Service Fund FY2016ACTUAL

FY2016.5ACTUAL

FY2017BUDGET

FY2017ESTIMATE

FY2018BUDGET

0

0

1,193,200

1,193,200

1,193,200

01,020,000

173,200

1,193,200

1,193,200

0


93-00-00-008-3615 GAIN/LOSS ON INVESTMENTS

93-00-00-300-8343 INVESTMENT MGR/ADVISOR FEES

93-00-00-300-8339 INSURANCE 8,267 4,416 8,515 8,515

42,938 21,779 44,226 44,226

93-00-00-300-8399 CONTRACTUAL SERVICES 0 0 0 0

TOTAL PERSONNEL 2,579,348 1,447,549 2,967,453 2,967,453

2,864,106

93-00-00-100-8195 TRANSFERS TO OTHER PENSIONS 0 0 0 0

93-00-00-100-8190 RETIREE COMPENSATION 2,579,348 1,447,549 2,864,106

TOTAL POLICE PENSION FUND REVENUES

NET FUND TOTALS - SURPLUS / (DEFICIT) (257,066) 2,426,296 1,311,359 1,193,569

TOTAL POLICE PENSION FUND EXPENSES 2,667,277 1,491,326 3,061,019 3,061,019


5,884

93-00-00-300-8400 OTHER EXPENSES 11,673 4,050 6,139 6,139

93-00-00-300-8376 TRAINING, EDUC, & PROF DVLP 0 0 5,884

24,939

93-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 3,863 3,863

93-00-00-300-8342 FINANCIAL & MNGT SERVICES 25,050 13,532 24,939

2,410,211 3,917,622 4,372,378 4,254,588

0

TOTAL OTHER INCOME 60,252 1,538,153 1,282,000 1,282,000

93-00-00-008-3970 MISCELLANEOUS INCOME 12,547 0 0

93-00-00-100-8191 DISABILITY 0 0 103,347 103,34793-00-00-100-8194 REFUND OF CONTRIBUTIONS 0 0 0 0

617,000

93-00-00-008-3618 UNREALIZED INV GAIN/LOSS 0 0 665,000 665,000

93-00-00-008-3610 INVESTMENT INTEREST 616,632 446,219 617,000

469,684

TOTAL SERVICE CHARGES 727,853 294,236 587,474 469,684

93-00-00-006-3452 EMPLOYEE CONTRIBUTIONS 727,853 294,236 587,474

2,502,904

TOTAL PROPERTY TAXES 1,622,105 2,085,233 2,502,904 2,502,904

93-00-00-001-3113 PROPERTY TAX - POLICE PENSION 1,622,105 2,085,233 2,502,904

(568,927) 1,091,934 0 0

FY2017BUDGET

FY2017ESTIMATE

Police Pension FundFY2016

ACTUALFY2016.5

ACTUALFY2018

BUDGET

2,987,254

2,987,254

591,160

591,160

617,000665,000

00

1,282,000

4,860,414

3,306,5000

50,00050,000

3,406,500

8,80025,70045,600

4,0006,100

06,400

96,600

3,503,100

1,357,314


95-00-00-008-3615 GAIN/LOSS ON INVESTMENT

95-00-00-300-8343 INVESTMENT MGR/ADVISOR FEES

NET FUND TOTALS - SURPLUS / (DEFICIT) (882,768) 2,673,055 2,027,790 2,132,267

TOTAL FIRE PENSION FUND EXPENSES 3,157,856 1,646,242 3,240,973 3,240,973


1,500

95-00-00-300-8400 OTHER EXPENSES 6,113 2,125 5,500 5,500

95-00-00-300-8376 TRAINING, EDUC, & PROF DVLP 0 0 1,50095-00-00-300-8399 CONTRACTUAL SERVICES 0 0 0 0

28,000

95-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 10,000 10,000

95-00-00-300-8342 FINANCIAL & MNGT SERVICES 35,500 15,415 28,000

0

TOTAL PERSONNEL 3,072,413 1,607,243 3,151,825 3,151,825

95-00-00-100-8194 REFUND OF CONTRIBUTIONS 0 0 0

2,905,30795-00-00-100-8191 DISABILITY 0 0 246,518 246,51895-00-00-100-8190 RETIREE COMPENSATION 3,072,413 1,607,243 2,905,307

43,831 21,459 44,148 44,148

TOTAL FIRE PENSION FUND REVENUES 2,275,088 4,319,297 5,268,763 5,373,240

TOTAL OTHER INCOME (360,089) 1,468,610 1,800,000 1,800,000

480,000

95-00-00-008-3970 MISCELLANEOUS INCOME (272) 0 0 0

95-00-00-008-3610 INVESTMENT INTEREST 785,930 503,412 480,000

583,240


95-00-00-006-3452 EMPLOYEE CONTRIBUTIONS 477,022 338,056 478,763

95-00-00-008-3618 UNREALIZED INV GAIN/LOSS 0 0 1,320,000 1,320,000(1,145,748) 965,198 0 0

2,990,000

TOTAL PROPERTY TAXES 2,158,156 2,512,631 2,990,000 2,990,000

95-00-00-001-3114 PROPERTY TAX - FIRE PENSION 2,158,156 2,512,631 2,990,000

FY2016ACTUAL

FY2016.5ACTUAL

FY2017BUDGET

FY2017ESTIMATE

Fire Pension FundFY2018

BUDGET

3,463,310

3,463,310

477,148

477,148

480,000950,000

00

1,430,000

5,370,458

3,760,0000

15,000

3,775,000

29,00045,50010,500

1,6000

5,700

92,300

3,867,300

1,503,158


70‐00‐00‐009‐4730

70‐00‐00‐300‐8376 TRAINING, EDUC, & PROF DVLP 0 0 0 0 8,500

70‐00‐00‐008‐3910 REFUNDS / REIMBURSEMENTS 38 0 0 0 0

70‐00‐00‐400‐8471 SURETY CONDS AND INSURANCE 0 0 0 0 565

70‐00‐00‐400‐8472 CLAIMS: SELF‐INSURANCE 229,847 120,871 400,000 400,000 400,000

70‐00‐00‐009‐4701 TRSF FROM GENERAL FUND 0 0 0 0

NET FUND TOTALS ‐ SURPLUS / (DEFICIT) 123,134 151,863 (238,140) (345,123)

TOTAL WORKERS COMPENSATION/LIABILITY INSURANCE

FUND EXPENSES1,106,384 608,421 1,060,100 1,016,083

0

TOTAL TRANSFERS OUT 250,000 243,000 130,000 130,000

70‐00‐00‐900‐9035 TRANSFER TO EQUIPMENT FUND 0 243,000 0

TOTAL OTHER SERVICES 233,149 120,871 400,000 400,000

0

70‐00‐00‐400‐8473 CLAIMS: LIAB & PROP INSURANCE 0 0 0 0

70‐00‐00‐400‐8450 CONTRACTED SERVICES 3,302 0 0

70‐00‐00‐900‐9001 TRANSFER TO GENERAL FUND 250,000 0 130,000 130,000

453,433


70‐00‐00‐300‐8450 CONTRACTED SERVICES 562,902 219,150 457,100

70‐00‐00‐300‐8391 TPA ADMINISTRATION 39,525 25,400 55,000 32,650

0

70‐00‐00‐300‐8366 LEGAL EXPENSES & NOTICES 20,808 0 18,000 0

70‐00‐00‐300‐8349 LEGAL SERVICES 0 0 0

TOTAL WORKERS COMPENSATION/LIABILITY INSURANCE

FUND REVENUES1,229,518 760,284 821,960 670,960

15,801

TOTAL TRANSFERS IN 0 151,274 158,301 15,801

70‐00‐00‐009‐4737 TRSF FROM LIABILITY FUND 0 0 158,301

TOTAL OTHER INCOME 26,318 7,406 13,000 4,500

4,500

70‐00‐00‐008‐3940 PROPERTY DAMAGE COMPENSATION 0 0 0 0

70‐00‐00‐008‐3610 INVESTMENT INTEREST 26,280 7,406 13,000

650,659

TOTAL SERVICE CHARGES 1,203,200 601,604 650,659 650,659

70‐00‐00‐006‐3451 EMPLOYER CONTRIBUTION 1,203,200 601,604 650,659

Workers Compensation/Liability Insurance FundFY2016

ACTUAL

FY2016.5

ACTUAL

FY2017

BUDGET

FY2017

ESTIMATE

FY2018

BUDGET

881,659

881,659

1,500

15,000

16,500

0

0

0

898,159

0

41,308

55,000

474,832

579,640

0

100,000

500,565

0

0

0

1,080,205

(182,046)

TRSF FROM PROP/LIAB FUND 0 151,274 0 0 0


*Combined with Workers Compensation/Liability Insurance Fund 70 beginning in FY18

LEGAL SERVICES 0 0 0

TOTAL PROPERTY & LIABILITY FUND REVENUES

72-00-00-900-9025 TRSF TO WORKERS COMP FUND 0 151,274 158,301 158,301

TOTAL TRANSFERS OUT 0 151,274


164,349 63,776 135,000 148,500

0

TOTAL OTHER INCOME

072-00-00-300-8366 LEGAL EXPENSES & NOTICES 28,890 10,404 23,308 20,80872-00-00-300-8349

158,301 158,301

NET FUND TOTALS - SURPLUS / (DEFICIT) 90,413 (137,928) (147,174) (111,523)

TOTAL PROPERTY & LIABILITY FUND EXPENSES 73,935 201,704 282,174 260,023

0

TOTAL OTHER SERVICES 45,046 40,026 100,565 80,914

72-00-00-400-8499 OTHER SERVICES/EXPENSES 300 0 0

91472-00-00-400-8472 CLAIMS: SELF-INSURANCE 44,182 39,676 100,000 80,00072-00-00-400-8471 SURETY BONDS & INSURANCE 564 350 565

34,349 (1,224) 15,000 28,500

72-00-00-008-3970 MISCELLANEOUS INCOME 1,820 0 0

120,000


72-00-00-006-3451 EMPLOYER CONTRIBUTIONS 130,000 65,000 120,000

72-00-00-008-3940 PROPERTY DAMAGE COMPENSATION 32,529 (1,224) 15,000 28,500

Property & Liability FundFY2016

ACTUALFY2016.5

ACTUALFY2017

BUDGETFY2017

ESTIMATEFY2018

BUDGET

0

0

00

0

0

00

0

000

0

0

0

0

0


DATE: 01/08/2018 CITY OF DEKALB PAGE: 19 TIME: 09:54:08 DETAILED BUDGET REPORT ID: BP430000.WOW

FUND: GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET

FINANCE DEPARTMENTFINANCE DEPARTMENT EXPENSES EXPENSES

FINANCE ADMINISTRATION FINANCE ADMINISTRATION PERSONNEL & BENEFITS PERSONNEL & BENEFITS

01-17-11-100-8101 REGULAR WAGES 0 0 364,075 215,887 337,292 311,790FINANCE DIRECTOR 75% 96,094.00ASST FINANCE DIRECTOR 75% 83,087.00ACCOUNTANT 75% 51,218.00PAYROLL & COMP COORDINATOR 75% 49,200.00ACCOUNT TECH III 0% (WATER)ACCOUNT TECH III 75% 39,010.00ACCOUNT TECH III 25% 12,982.00Budget Reduction: Finance Reor -12,982.00Budget Reduction: NBU Pay Incr -6,819.00

01-17-11-100-8102 OVERTIME 0 0 5,000 582 1,992 2,5002,500.00

01-17-11-100-8103 PART-TIME WAGES 0 0 18,328 7,542 13,507 2,489CUSTOMER SERVICE REP 25% (3) 18,786.00Budget Reduction: Finance Reor -15,839.00Budget Reduction: NBU Pay Incr -458.00

01-17-11-100-8113 LONGEVITY 0 0 1,855 290 291 0PER UNION CONTRACT

01-17-11-100-8171 FICA 0 0 29,803 15,354 25,245 24,376FICA - 6.20% OF WAGES 21,835.00MEDICARE - 1.45% OF WAGES 5,158.00Budget Reduction: Finance Reor -2,205.00Budget Reduction: NBU Pay Incr -412.00

01-17-11-100-8173 IMRF 0 0 59,772 27,138 46,670 47,033IMRF EMPLOYER - 14.71% OF WAGE 51,733.00Budget Reduction: Finance Reor -3,644.00


FUND: GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- FINANCE DEPARTMENT FINANCE DEPARTMENT EXPENSES EXPENSES FINANCE ADMINISTRATION FINANCE ADMINISTRATION PERSONNEL & BENEFITS PERSONNEL & BENEFITS

Budget Reduction: NBU Pay Incr -1,056.0001-17-11-100-8175 HEALTH INSURANCE 0 0 40,301 23,506 40,301 66,013

Health Insurance Contribution 69,975.00Budget Reduction: Finance Reor -3,962.00

01-17-11-100-8178 WORKERS COMPENSATION 0 0 1,027 602 1,027 1,0271,027.00

01-17-11-100-8304 CAR ALLOWANCE 0 0 2,857 1,318 2,198 2,857FINANCE DIRECTOR 75% 2,857.00

------------------------ ------------------------------------- ----------- TOTAL PERSONNEL & BENEFITS 0 0 523,018 292,219 468,523 458,085

COMMODITIES COMMODITIES01-17-11-200-8202 PRINTED MATERIALS 0 0 9,180 6,443 11,220 14,780

Business Cards 70.00City Hall Envelopes 3,000.00Tax Forms 300.00A/P & Payroll Checks 760.00Copier Overage Charges 5,000.00Copier Paper 3,600.00Budget Books 2,600.00Handicap Temp Tags 100.00Budget Reduction: Copier Reduc -650.00

01-17-11-200-8204 OFFICE SUPPLY 0 0 2,470 2,149 2,370 2,520Office Supplies 2,070.00Drinking Water 250.00Budget Prep Supplies 200.00

01-17-11-200-8285 TECHNOLOGY SUPPLIES 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL COMMODITIES 0 0 11,650 8,592 13,590 17,300

CONTRACTUAL SERVICES CONTRACTUAL SERVICES01-17-11-300-8305 FREIGHT & POSTAGE 0 0 14,100 11,004 14,050 14,100

City Hall Postage 14,000.00Fed Ex Charges 100.00

01-17-11-300-8310 EQUIPMENT - MAINTENANCE 0 0 4,904 3,168 4,100 3,812Postage Machine Lease - City H 1,520.00Copier Leases (2) 2,100.00Mail Machine Service Agreement 400.00


FUND: GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- FINANCE DEPARTMENT FINANCE DEPARTMENT EXPENSES EXPENSES FINANCE ADMINISTRATION FINANCE ADMINISTRATION CONTRACTUAL SERVICES CONTRACTUAL SERVICES

Postage Machine Ink 320.00Budget Reduction: Copier Reduc -528.00

01-17-11-300-8337 TELEPHONE SYSTEM 0 0 1,200 300 690 690Cell Phone Charges 690.00Finance Director & Asst Finan

01-17-11-300-8342 FINANCIAL & MGMT SERVICES 0 0 56,146 23,284 27,175 31,948FY17 Audit Fees 18,247.00Actuarial Valuation - OPEB 6,180.00Actuarial Valuation - Fire Pen 3,183.00Actuarial Valuation - Police P 3,183.00GFOA - CAFR AWARD PROGRAM 505.00GFOA - PAFR Certification 225.00GFOA - Budget Certification 425.00Priority Based Budgeting (FY17

01-17-11-300-8366 LEGAL EXPENSES & NOTICES 0 0 1,410 884 1,300 1,705Annual Treasurers Report 1,240.00Property Tax Notice 400.00Notary Bond Renewal 65.00

01-17-11-300-8375 DUES & SUBSCRIPTIONS 0 0 2,379 1,375 2,044 2,095GFOA Dues 305.00IGFOA Dues 500.00Vendor Registry 750.00LocalGovNews.org 110.00GFOA - GAAFR Review 110.00American Payroll Association 220.00Misc Dues - Staff 100.00

01-17-11-300-8376 TRAINING, EDUC, & PROF DVLP 0 0 8,340 1,730 5,200 10,100IGFOA Annual Conference Fee ( 700.00IGFOA Travel Expenses (2) 900.00Training Events - Finance Dire 1,000.00Training Events - Asst Finance 750.00Training Events - Staff 2,500.00Misc Training Publications 250.00Misc Mileage 1,000.00GFOA Annual Conference - St L 3,000.00

01-17-11-300-8378 TRAVEL 0 0 0 0 0 001-17-11-300-8399 CONTRACTUAL SERVICES 0 0 0 36,123 75,682 0

FY17 Temp Services------------------------ ------------------------------------- -----------

TOTAL CONTRACTUAL SERVICES 0 0 88,479 77,868 130,241 64,450


FUND: GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- FINANCE DEPARTMENT FINANCE DEPARTMENT FINANCE ADMINISTRATION FINANCE ADMINISTRATION EQUIPMENT EQUIPMENT

01-17-11-600-8510 OFFICE FURNITURE & EQUIP 0 0 4,388 6,187 6,190 2,000Office Furniture 2,000.00Finance Director Office Furnit 7,000.00Budget Reduction: Office Furni -7,000.00

01-17-11-600-8515 TECHNOLOGY EQUIPMENT 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL EQUIPMENT 0 0 4,388 6,187 6,190 2,000 TOTAL FINANCE ADMINISTRATION 0 0 627,535 384,866 618,544 541,835


FUND: GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- GENERAL SUPPORT GENERAL SUPPORT GENERAL FUND SUPPORT ADMIN GENERAL FUND SUPPORT ADMIN PERSONNEL & BENEFITS PERSONNEL & BENEFITS

01-35-00-100-8173 IMRF 0 0 25,000 0 0 0IMRF ON FINAL PAYS/ACCELERATEDabsorb in departmental budgets

01-35-00-100-8175 HEALTH INSURANCE 0 0 804,359 469,210 804,359 862,924RETIREE HEALTH INSURANCE 862,924.00ADDITIONAL FOR POTENTIAL RETIRwater portion of retiree insur

------------------------ ------------------------------------- ----------- TOTAL PERSONNEL & BENEFITS 0 0 829,359 469,210 804,359 862,924

OTHER SERVICES OTHER SERVICES01-35-00-400-8430 TAX SHARING AGREEMENTS 0 0 1,729,000 0 1,729,000 1,488,000

Shared MROT & HMR Tax FY17 1,631,000.00ULTA IGA FY17 64,000.00Sycamore IGA 38,000.00Reduce for Peace Rd Agreement -245,000.00

01-35-00-400-8471 SURETY BONDS & INSURANCE 0 0 70,000 40,831 70,000 70,000TO LIABILITY & PROPERTY FUND 70,000.00

------------------------ ------------------------------------- ----------- TOTAL OTHER SERVICES 0 0 1,799,000 40,831 1,799,000 1,558,000

TRANSFERS OUT TRANSFERS OUT01-35-00-900-9010 TRSF TO MFT FUND 0 0 0 0 0 001-35-00-900-9025 TRSF TO WORKERS COMP FUND 0 0 0 0 0 001-35-00-900-9026 TRSF TO HEALTH INSURANCE FUND 0 0 0 0 0 001-35-00-900-9032 TRSF TO CAPITAL PROJECTS 0 0 0 0 0 001-35-00-900-9033 TRSF TO PUB SFTY BLDNG FUND 0 0 0 0 0 001-35-00-900-9034 TRSF TO FLEET FUND 0 0 81,674 39,025 81,674 0

PD Squads (3) 165,000.00Building Inspector Vehicle 20,000.00Fleet Fund Revenue Source-1% S -165,000.00Budget Reduction: Inspector Ve -20,000.00

01-35-00-900-9035 TRSF TO EQUIPMENT FUND 0 0 0 0 0 410,000Public Safety Radio Replacemen 300,000.00ERP Software 200,000.00SmartGov Purchase-Bldg Inspect 18,000.00Equip Fund Revenue Source-1% S -218,000.00Budget Increase: PD Squads (2) 110,000.00

01-35-00-900-9048 TRSF TO AIRPORT FUND 0 0 0 0 0 0


FUND: GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- GENERAL SUPPORT GENERAL SUPPORT EXPENSES EXPENSES GENERAL FUND SUPPORT ADMIN GENERAL FUND SUPPORT ADMIN TRANSFERS OUT TRANSFERS OUT

01-35-00-900-9061 TRSF TO TRANSPORTATION FUND 0 0 11,370 6,636 11,730 9,995Local Match 9,995.00

01-35-00-900-9220 TRSF TO GENERAL FUND DEBT SRVC 0 0 1,756,998 1,024,919 1,756,998 1,801,827Budget Transfer for Bonds & Fu 1,801,827.00

------------------------ ------------------------------------- ----------- TOTAL TRANSFERS OUT 0 0 1,850,042 1,070,580 1,850,402 2,221,822 TOTAL GENERAL FUND SUPPORT ADMIN 0 0 4,478,401 1,580,621 4,453,761 4,642,746 TOTAL GENERAL SUPPORT 0 0 4,478,401 1,580,621 4,453,761 4,642,746

TOTAL FUND REVENUES & BEG. BALANCE 0 0 36,843,379 15,410,192 36,706,542 37,669,854 TOTAL FUND EXPENSES 0 0 36,233,516 18,332,676 35,732,968 37,717,964 FUND SURPLUS (DEFICIT) 0 0 609,863 (2,922,484) 973,574 (48,110)


FUND: DEBT SERVICE-GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- BEGINNING BALANCE 0 FUND DEPT FUND DEPT REVENUES REVENUES REVENUES REVENUES SALES & USE TAXES SALES & USE TAXES

40-00-00-002-3135 HOTEL/MOTEL TAX 0 0 44,300 20,788 45,150 46,000HOTEL/MOTEL TAX FY17EQUATES TO 1% OF 7% TAXFY18 46,000.00

40-00-00-002-3190 HOME RULE FUEL TAX 0 0 0 0 0 01.5 cents of the 3.5 cents

------------------------ ------------------------------------- ----------- TOTAL SALES & USE TAXES 0 0 44,300 20,788 45,150 46,000

FINES FINES40-00-00-007-3514 POLICE FINES 0 0 55,000 20,208 41,000 41,000

50% of total Police Fine Reven 41,000.00------------------------ ------------------------------------- -----------

TOTAL FINES 0 0 55,000 20,208 41,000 41,000

OTHER INCOME OTHER INCOME40-00-00-008-3610 INVESTMENT INTEREST 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL OTHER INCOME 0 0 0 0 0 0

TRANSFERS IN TRANSFERS IN40-00-00-009-4701 TRSF FROM GENERAL FUND 0 0 1,756,998 1,024,919 1,756,998 1,801,827

TRANSFER FROM GENERAL FUND 1,801,827.0040-00-00-009-4733 TRSF FROM PUBLIC BLDG FUND 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL TRANSFERS IN 0 0 1,756,998 1,024,919 1,756,998 1,801,827

PROCEEDS - BONDS & NOTES PROCEEDS - BONDS & NOTES40-00-00-010-4910 BOND PROCEEDS 0 0 0 0 0 040-00-00-010-4920 NOTE PROCEEDS 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL PROCEEDS - BONDS & NOTES 0 0 0 0 0 0 TOTAL REVENUES 0 0 1,856,298 1,065,915 1,843,148 1,888,827 TOTAL REVENUES: FUND DEPT 0 0 1,856,298 1,065,915 1,843,148 1,888,827 EXPENSES EXPENSES


FUND: DEBT SERVICE-GENERAL FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- FUND DEPT FUND DEPT EXPENSES EXPENSES CONTRACTUAL SERVICES CONTRACTUAL SERVICES

40-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 0 0 0 0AMALGAMATED BOND FEES

------------------------ ------------------------------------- ----------- TOTAL CONTRACTUAL SERVICES 0 0 0 0 0 0

BOND AND DEBT SERVICES BOND AND DEBT SERVICES40-00-00-450-8342 FINANCIAL & MNGT SERVICES 0 0 1,900 475 1,900 1,900

AMALGAMATED BOND FEES 1,900.0040-00-00-450-8411 DEBT SERVICE - PRINCIPAL 0 0 1,258,425 1,258,425 1,258,425 1,295,000

2010C BOND 620,000.002012A BOND 660,000.002013B BOND 15,000.00

40-00-00-450-8412 DEBT SERVICE - INTEREST 0 0 625,673 627,629 625,673 591,9272010B BOND 175,968.002010C BOND 198,415.002012A BOND 148,281.002013B BOND 69,263.00

40-00-00-450-9910 BOND REFUNDING 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL BOND AND DEBT SERVICES 0 0 1,885,998 1,886,529 1,885,998 1,888,827 TOTAL EXPENSES 0 0 1,885,998 1,886,529 1,885,998 1,888,827 TOTAL FUND DEPT 0 0 1,885,998 1,886,529 1,885,998 1,888,827

TOTAL FUND REVENUES & BEG. BALANCE 0 0 1,856,298 1,065,915 1,843,148 1,888,827 TOTAL FUND EXPENSES 0 0 1,885,998 1,886,529 1,885,998 1,888,827 FUND SURPLUS (DEFICIT) 0 0 (29,700) (820,614) (42,850) 0


FUND: D/S - GENERAL FUND ACCT GROUP

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- FUND DEPT FUND DEPT EXPENSES EXPENSES EXPENSES EXPENSES PERSONNEL & BENEFITS PERSONNEL & BENEFITS

41-00-00-100-8181 NET OPEB-GENERAL GOVERMENT 0 0 0 0 0 041-00-00-100-8187 NET OPEB COST 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL PERSONNEL & BENEFITS 0 0 0 0 0 0

OTHER SERVICES OTHER SERVICES41-00-00-400-8441 COMP ABSENCES: GG CURRENT 0 0 0 0 0 041-00-00-400-8442 COMP ABSENCES: PS CURRENT 0 0 0 0 0 041-00-00-400-8443 COMP ABSENCES: H/S CURRENT 0 0 0 0 0 041-00-00-400-8444 COMP ABSENCES: CD CURRENT 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL OTHER SERVICES 0 0 0 0 0 0

BOND & DEBT SERVICES BOND & DEBT SERVICES41-00-00-450-8411 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 041-00-00-450-8412 DEBT SERVICE - INTEREST 0 0 0 0 0 041-00-00-450-8413 MUN LEASE / PURCHASE DEBT 0 0 0 0 0 041-00-00-450-8414 AMORTIZE BOND PREMIUM/DISCOUNT 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL BOND & DEBT SERVICES 0 0 0 0 0 0 TOTAL EXPENSES 0 0 0 0 0 0 TOTAL FUND DEPT 0 0 0 0 0 0

TOTAL FUND REVENUES & BEG. BALANCE 0 0 0 0 0 0 TOTAL FUND EXPENSES 0 0 0 0 0 0 FUND SURPLUS (DEFICIT) 0 0 0 0 0 0


FUND: DEBT SERVICE - TIF'S

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- BEGINNING BALANCE 0 FUND DEPT FUND DEPT REVENUES REVENUES REVENUES REVENUES OTHER INCOME OTHER INCOME

45-00-00-008-3610 INVESTMENT INTEREST 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL OTHER INCOME 0 0 0 0 0 0

TRANSFERS IN TRANSFERS IN45-00-00-009-4763 TRANSFER FROM TIF FUND #1 0 0 1,078,000 628,831 1,078,000 1,193,200

TRANSFER FROM TIF FUND 1,193,200.00------------------------ ------------------------------------- -----------

TOTAL TRANSFERS IN 0 0 1,078,000 628,831 1,078,000 1,193,200

BOND AND NOTE PROCEEDS BOND AND NOTE PROCEEDS45-00-00-010-4920 NOTE PROCEEDS 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL BOND AND NOTE PROCEEDS 0 0 0 0 0 0 TOTAL REVENUES 0 0 1,078,000 628,831 1,078,000 1,193,200 TOTAL REVENUES: FUND DEPT 0 0 1,078,000 628,831 1,078,000 1,193,200 EXPENSES EXPENSES EXPENSES EXPENSES DEBT & BOND SERVICES DEBT & BOND SERVICES

45-00-00-450-8342 FINANCIAL & MNGT SERVICES 0 0 0 0 0 045-00-00-450-8411 DEBT SERVICE - PRINCIPAL 0 0 870,000 0 870,000 1,020,000

2010A BOND 1,020,000.0045-00-00-450-8412 DEBT SERVICE - INTEREST 0 0 208,000 104,000 208,000 173,200

2010A BOND 173,200.00------------------------ ------------------------------------- -----------

TOTAL DEBT & BOND SERVICES 0 0 1,078,000 104,000 1,078,000 1,193,200 TOTAL EXPENSES 0 0 1,078,000 104,000 1,078,000 1,193,200 TOTAL FUND DEPT 0 0 1,078,000 104,000 1,078,000 1,193,200

TOTAL FUND REVENUES & BEG. BALANCE 0 0 1,078,000 628,831 1,078,000 1,193,200 TOTAL FUND EXPENSES 0 0 1,078,000 104,000 1,078,000 1,193,200 FUND SURPLUS (DEFICIT) 0 0 0 524,831 0 0


FUND: D/S - TIF ACCT GROUP

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- FUND DEPT FUND DEPT EXPENSES EXPENSES EXPENSES EXPENSES BOND AND DEBT SERVICES BOND AND DEBT SERVICES

46-00-00-450-8411 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 046-00-00-450-8412 DEBT SERVICE - INTEREST 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL BOND AND DEBT SERVICES 0 0 0 0 0 0 TOTAL EXPENSES 0 0 0 0 0 0 TOTAL FUND DEPT 0 0 0 0 0 0

TOTAL FUND REVENUES & BEG. BALANCE 0 0 0 0 0 0 TOTAL FUND EXPENSES 0 0 0 0 0 0 FUND SURPLUS (DEFICIT) 0 0 0 0 0 0


FUND: WORK COMP/LIAB INSURANCE FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- BEGINNING BALANCE 0 WORK COMP/LIAB INSURANCE FUND WORK COMP/LIAB INSURANCE FUND REVENUES REVENUES REVENUES REVENUES SERVICE CHARGES & FEES SERVICE CHARGES & FEES

70-00-00-006-3451 EMPLOYER CONTRIBUTION 0 0 650,659 379,554 650,659 881,659Workers Compensation Funding 650,659.00Additional Workers Comp 111,000.00Liability & Property Insurance 120,000.00

------------------------ ------------------------------------- ----------- TOTAL SERVICE CHARGES & FEES 0 0 650,659 379,554 650,659 881,659

OTHER INCOME OTHER INCOME70-00-00-008-3610 INVESTMENT INTEREST 0 0 13,000 3,717 4,500 1,500

Investment Interest 1,500.0070-00-00-008-3910 REFUNDS / REIMBURSEMENTS 0 0 0 0 0 070-00-00-008-3940 PROPERTY DAMAGE COMPENSATION 0 0 0 0 0 15,000

15,000.00------------------------ ------------------------------------- -----------

TOTAL OTHER INCOME 0 0 13,000 3,717 4,500 16,500

TRANSFERS IN TRANSFERS IN70-00-00-009-4701 TRSF FROM GENERAL FUND 0 0 0 0 0 070-00-00-009-4737 TRSF FROM LIABILITY FUND 0 0 158,301 92,344 15,801 0

------------------------ ------------------------------------- ----------- TOTAL TRANSFERS IN 0 0 158,301 92,344 15,801 0 TOTAL REVENUES 0 0 821,960 475,615 670,960 898,159 TOTAL REVENUES: WORK COMP/LIAB INSURANCE FUND 0 0 821,960 475,615 670,960 898,159 EXPENSES EXPENSES EXPENDITURES EXPENDITURES CONTRACTUAL SERVICES CONTRACTUAL SERVICES

70-00-00-300-8349 LEGAL SERVICES 0 0 0 0 0 0MOVED TO 70-8366

70-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 18,000 0 0 41,308CCMSI Legal Services 18,000.00Dean Frieders Contract 10% 20,808.00Misc Legal 2,500.00

70-00-00-300-8376 TRAINING, EDUC, & PROF DVLP 0 0 0 0 0 8,500Employee Training-Work Comp 8,500.00

70-00-00-300-8391 TPA ADMINISTRATION 0 0 55,000 24,875 32,650 55,000CCMSI-WC 35,000.00CCMSI-LIAB 20,000.00


FUND: WORK COMP/LIAB INSURANCE FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- WORK COMP/LIAB INSURANCE FUND WORK COMP/LIAB INSURANCE FUND EXPENSES EXPENSES EXPENDITURES EXPENDITURES CONTRACTUAL SERVICES CONTRACTUAL SERVICES

70-00-00-300-8450 CONTRACTED SERVICES 0 0 457,100 307,334 453,433 474,832Risk Mgt Renewal Premium 474,832.00Estimated 3% increase at 5/1 r

------------------------ ------------------------------------- ----------- TOTAL CONTRACTUAL SERVICES 0 0 530,100 332,209 486,083 579,640

OTHER SERVICES OTHER SERVICES70-00-00-400-8450 CONTRACTED SERVICES 0 0 0 0 0 0

Move to 70-00-00-300-845070-00-00-400-8471 SURETY BONDS AND INSURANCE 0 0 0 0 0 565

FINANCE DIRECTOR 350.00CITY MANAGER 75.00CITY CLERK 140.00

70-00-00-400-8472 CLAIMS: WORKERS COMPENSATION 0 0 400,000 172,213 400,000 400,000WC Claims 400,000.00

70-00-00-400-8473 CLAIMS: LIAB & PROP INSURANCE 0 0 0 0 0 100,000100,000.00

------------------------ ------------------------------------- ----------- TOTAL OTHER SERVICES 0 0 400,000 172,213 400,000 500,565

TRANSFERS OUT TRANSFERS OUT70-00-00-900-9001 TRANSFER TO GENERAL FUND 0 0 130,000 75,831 130,000 070-00-00-900-9027 TRSF TO PROPERTY/LIABILTY 0 0 0 0 0 070-00-00-900-9035 TRANSFER TO EQUIPMENT FUND 0 0 0 0 0 0

Striker Loader Purchase 100,000.00Budget Review Adjustment -100,000.00

------------------------ ------------------------------------- ----------- TOTAL TRANSFERS OUT 0 0 130,000 75,831 130,000 0 TOTAL EXPENDITURES 0 0 1,060,100 580,253 1,016,083 1,080,205 TOTAL WORK COMP/LIAB INSURANCE FUND 0 0 1,060,100 580,253 1,016,083 1,080,205

TOTAL FUND REVENUES & BEG. BALANCE 0 0 821,960 475,615 670,960 898,159 TOTAL FUND EXPENSES 0 0 1,060,100 580,253 1,016,083 1,080,205 FUND SURPLUS (DEFICIT) 0 0 (238,140) (104,638) (345,123) (182,046)


FUND: LIABILITY & PROPERTY INSURANCE

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- BEGINNING BALANCE 0 LIABILITY & PROPERTY INSURANCE LIABILITY & PROPERTY INSURANCE REVENUES REVENUES REVENUES REVENUES SERVICE CHARGES & FEES SERVICE CHARGES & FEES

72-00-00-006-3451 EMPLOYER CONTRIBUTIONS 0 0 120,000 70,000 120,000 0FROM GENERAL FUND 70,000.00FROM WATER FUND 30,000.00FROM AIRPORT FUND 20,000.00Move to Fund 70 -120,000.00

72-00-00-006-3459 OTHER CONTRIBUTIONS 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL SERVICE CHARGES & FEES 0 0 120,000 70,000 120,000 0

OTHER INCOME OTHER INCOME72-00-00-008-3940 PROPERTY DAMAGE COMPENSATION 0 0 15,000 12,869 28,500 0

15,000.00Move to Fund 70 -15,000.00

72-00-00-008-3970 MISCELLANEOUS INCOME 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL OTHER INCOME 0 0 15,000 12,869 28,500 0

TRANSFERS IN TRANSFERS IN72-00-00-009-4725 TRSF FROM WORKERS COMP 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL TRANSFERS IN 0 0 0 0 0 0 TOTAL REVENUES 0 0 135,000 82,869 148,500 0 TOTAL REVENUES: LIABILITY & PROPERTY INSURANCE 0 0 135,000 82,869 148,500 0 EXPENSES EXPENSES EXPENDITURES EXPENDITURES CONTRACTUAL SERVICES CONTRACTUAL SERVICES

72-00-00-300-8349 LEGAL SERVICES 0 0 0 0 0 0Moved to 300-8366

72-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 23,308 12,138 20,808 0Dean Frieders Contract 10% 20,808.00MIsc. 2,500.00Move to Fund 70 -23,308.00

72-00-00-300-8450 CONTRACTED SERVICES 0 0 0 0 0 0------------------------ ------------------------------------- -----------

TOTAL CONTRACTUAL SERVICES 0 0 23,308 12,138 20,808 0


FUND: LIABILITY & PROPERTY INSURANCE

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- LIABILITY & PROPERTY INSURANCE LIABILITY & PROPERTY INSURANCE EXPENDITURES EXPENDITURES OTHER SERVICES OTHER SERVICES

72-00-00-400-8471 SURETY BONDS & INSURANCE 0 0 565 150 914 0FINANCE DIRECTOR 350.00CITY MANAGER - DUE MARCH 75.00CITY CLERK - DUE JULY 2017 140.00Move to Fund 70 -565.00

72-00-00-400-8472 CLAIMS: SELF-INSURANCE 0 0 100,000 38,123 80,000 0100,000.00

Move to Fund 70 -100,000.0072-00-00-400-8499 OTHER SERVICES/EXPENSES 0 0 0 0 0 0

------------------------ ------------------------------------- ----------- TOTAL OTHER SERVICES 0 0 100,565 38,273 80,914 0

TRANSFERS OUT TRANSFERS OUT72-00-00-900-9001 TRANSFER TO GENERAL FUND 0 0 0 0 0 072-00-00-900-9025 TRSF TO WORKERS COMP FUND 0 0 158,301 92,344 158,301 0

close out fund------------------------ ------------------------------------- -----------

TOTAL TRANSFERS OUT 0 0 158,301 92,344 158,301 0 TOTAL EXPENDITURES 0 0 282,174 142,755 260,023 0 TOTAL LIABILITY & PROPERTY INSURANCE 0 0 282,174 142,755 260,023 0

TOTAL FUND REVENUES & BEG. BALANCE 0 0 135,000 82,869 148,500 0 TOTAL FUND EXPENSES 0 0 282,174 142,755 260,023 0 FUND SURPLUS (DEFICIT) 0 0 (147,174) (59,886) (111,523) 0


FUND: POLICE PENSION FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- BEGINNING BALANCE 0 FUND DEPT FUND DEPT REVENUES REVENUES REVENUES REVENUES PROPERTY TAXES PROPERTY TAXES

93-00-00-001-3113 EMPLOYER CONTRIBUTIONS 0 0 2,502,904 1,280,582 2,502,904 2,987,254Levy Year 2017 2,680,967.00Budget Increase: 7% Investment 306,287.00

------------------------ ------------------------------------- ----------- TOTAL PROPERTY TAXES 0 0 2,502,904 1,280,582 2,502,904 2,987,254

SERVICE CHARGES & FEES SERVICE CHARGES & FEES93-00-00-006-3452 EMPLOYEE CONTRIBUTIONS 0 0 587,474 288,887 469,684 591,160

Estimate - Lauterbach & Amen 591,160.00------------------------ ------------------------------------- -----------

TOTAL SERVICE CHARGES & FEES 0 0 587,474 288,887 469,684 591,160


Estimate based on 06/30/17 L&A 617,000.0093-00-00-008-3615 GAIN/LOSS ON INVESTMENTS 0 0 0 1,875,685 0 665,000

665,000.0093-00-00-008-3617 GAIN/LOSS ON INV SALE 0 0 0 0 0 093-00-00-008-3618 UNREALIZED INV GAIN/LOSS 0 0 665,000 0 665,000 0

Carry over Estimate based on L93-00-00-008-3970 MISCELLANEOUS INCOME 0 0 0 242 0 0

------------------------ ------------------------------------- ----------- TOTAL OTHER INCOME 0 0 1,282,000 2,019,227 1,282,000 1,282,000 TOTAL REVENUES 0 0 4,372,378 3,588,696 4,254,588 4,860,414 TOTAL REVENUES: FUND DEPT 0 0 4,372,378 3,588,696 4,254,588 4,860,414 EXPENSES EXPENSES EXPENSES EXPENSES PERSONNEL & BENEFITS PERSONNEL & BENEFITS

93-00-00-100-8190 RETIREE COMPENSATION 0 0 2,864,106 1,697,744 2,864,106 3,306,500Estimate - Lauterbach & Amen 3,306,500.00

93-00-00-100-8191 DISABILITY 0 0 103,347 0 103,347 0Estimate - Lauterbach & Amen

93-00-00-100-8194 REFUND OF CONTRIBUTIONS 0 0 0 0 0 50,00050,000.00

93-00-00-100-8195 TRANSFERS TO OTHER PENSIONS 0 0 0 0 0 50,00050,000.00

------------------------ ------------------------------------- ----------- TOTAL PERSONNEL & BENEFITS 0 0 2,967,453 1,697,744 2,967,453 3,406,500


FUND: POLICE PENSION FUND


93-00-00-300-8339 INSURANCE 0 0 8,515 9,097 8,515 8,800Estimate - Lauterbach & Amen 8,800.00

93-00-00-300-8342 PROFESSIONAL SERVICES 0 0 24,939 9,129 24,939 25,700OTHER PROFESSIONAL FEES 22,517.00Actuarial - Foster & Foster FY 3,183.00

93-00-00-300-8343 INVESTMENT MGR/ADVISOR FEES 0 0 44,226 22,181 44,226 45,600Estimate - Lauterbach & Amen 45,600.00

93-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 3,863 0 3,863 4,000Estimate - Lauterbach 4,000.00

93-00-00-300-8376 TRAINING, EDUC, & PROF DVLP 0 0 5,884 0 5,884 6,100Estimate - Lauterbach & Amen 6,100.00

93-00-00-300-8378 TRAVEL 0 0 0 0 0 093-00-00-300-8399 CONTRACTUAL SERVICES 0 0 0 0 0 0

Estimate - Jim Kayes93-00-00-300-8400 OTHER EXPENSES 0 0 6,139 7,452 6,139 6,400

Estimate - Lauterbach & Amen 6,400.00------------------------ ------------------------------------- -----------

TOTAL CONTRACTUAL SERVICES 0 0 93,566 47,859 93,566 96,600 TOTAL EXPENSES 0 0 3,061,019 1,745,603 3,061,019 3,503,100 TOTAL FUND DEPT 0 0 3,061,019 1,745,603 3,061,019 3,503,100

TOTAL FUND REVENUES & BEG. BALANCE 0 0 4,372,378 3,588,696 4,254,588 4,860,414 TOTAL FUND EXPENSES 0 0 3,061,019 1,745,603 3,061,019 3,503,100 FUND SURPLUS (DEFICIT) 0 0 1,311,359 1,843,093 1,193,569 1,357,314


FUND: FIRE PENSION FUND

-------------- 2017 -------------- --2018-- ACCOUNT --2015-- --2016-- 7 MO. REQUESTED NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGETED ACTUAL PROJECTED BUDGET -------------------------------------------------------------------------------------------------------------------------------- BEGINNING BALANCE 0 FUND DEPT FUND DEPT REVENUES REVENUES REVENUES REVENUES PROPERTY TAXES PROPERTY TAXES

95-00-00-001-3114 EMPLOYER CONTRIBUTIONS 0 0 2,990,000 1,529,791 2,990,000 3,463,310Levy Year 2017 3,183,910.00Budget Increase: 7% Investment 279,400.00

------------------------ ------------------------------------- ----------- TOTAL PROPERTY TAXES 0 0 2,990,000 1,529,791 2,990,000 3,463,310

SERVICE CHARGES & FEES SERVICE CHARGES & FEES95-00-00-006-3452 EMPLOYEE CONTRIBUTIONS 0 0 478,763 280,699 583,240 477,148

477,148.00------------------------ ------------------------------------- -----------

TOTAL SERVICE CHARGES & FEES 0 0 478,763 280,699 583,240 477,148


480,000.0095-00-00-008-3615 GAIN/LOSS ON INVESTMENTS 0 0 0 1,132,385 0 950,000

950,000.0095-00-00-008-3617 GAIN/LOSS ON INV SALE 0 0 0 0 0 095-00-00-008-3618 UNREALIZED INV GAIN/LOSS 0 0 1,320,000 0 1,320,000 0

95-00-00-008-3970 MISCELLANEOUS INCOME 0 0 0 994 0 0------------------------ ------------------------------------- -----------

TOTAL OTHER INCOME 0 0 1,800,000 1,343,515 1,800,000 1,430,000 TOTAL REVENUES 0 0 5,268,763 3,154,005 5,373,240 5,370,458 TOTAL REVENUES: FUND DEPT 0 0 5,268,763 3,154,005 5,373,240 5,370,458 EXPENSES EXPENSES EXPENSES EXPENSES PERSONNEL & BENEFITS PERSONNEL & BENEFITS

95-00-00-100-8190 RETIREE COMPENSATION 0 0 2,905,307 1,710,818 2,905,307 3,760,0003,760,000.00

95-00-00-100-8191 DISABILITY 0 0 246,518 0 246,518 0

95-00-00-100-8194 REFUND OF CONTRIBUTIONS 0 0 0 0 0 15,00015,000.00

------------------------ ------------------------------------- ----------- TOTAL PERSONNEL & BENEFITS 0 0 3,151,825 1,710,818 3,151,825 3,775,000


FUND: FIRE PENSION FUND


95-00-00-300-8342 PROFESSIONAL SERVICES 0 0 28,000 9,984 28,000 29,000OTHER PROFESSIONAL SERVICES 25,817.00Actuarial Services Foster & Fo 3,183.00

95-00-00-300-8343 INVESTMENT MGR/ADVISOR FEES 0 0 44,148 21,702 44,148 45,500AHC AND PNC 45,500.00

95-00-00-300-8366 LEGAL EXPENSES & NOTICES 0 0 10,000 0 10,000 10,50010,500.00

95-00-00-300-8376 TRAINING, EDUC, & PROF DVLP 0 0 1,500 0 1,500 1,6001,600.00

95-00-00-300-8378 TRAVEL 0 0 0 0 0 095-00-00-300-8399 CONTRACTUAL SERVICES 0 0 0 0 0 095-00-00-300-8400 OTHER EXPENSES 0 0 5,500 7,116 5,500 5,700

5,700.00------------------------ ------------------------------------- -----------

TOTAL CONTRACTUAL SERVICES 0 0 89,148 38,802 89,148 92,300 TOTAL EXPENSES 0 0 3,240,973 1,749,620 3,240,973 3,867,300 TOTAL FUND DEPT 0 0 3,240,973 1,749,620 3,240,973 3,867,300

TOTAL FUND REVENUES & BEG. BALANCE 0 0 5,268,763 3,154,005 5,373,240 5,370,458 TOTAL FUND EXPENSES 0 0 3,240,973 1,749,620 3,240,973 3,867,300 FUND SURPLUS (DEFICIT) 0 0 2,027,790 1,404,385 2,132,267 1,503,158

Documents

DATE: May 16, 2018 - City of DeKalb