DUPAGE PUBLIC SAFETY COMMUNICATIONS Audit Mgmt Letter Final.pdf · DuPage Public Safety Communications (DU-COMM) is an intergovernmental agency formed in 1975 to provide public safety

DUPAGE PUBLIC SAFETY COMMUNICATIONS

MANAGEMENT LETTER

FOR THE FISCAL YEAR ENDED

APRIL 30, 2015

July 17, 2015 Board of Directors DuPage Public Safety Communications Glendale Heights, Illinois In planning and performing our audit of the financial statements of DuPage Public Safety Communications, for the year ended April 30, 2015, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For your consideration we herein submit our comments and suggestions which are designed to assist in effecting improvements in internal controls and procedures. Those less significant matters, if any, which arose during the course of the audit, were reviewed with management as the audit field work progressed. The accompanying comments and recommendations are intended solely for the information and use of the Finance Committee, Board of Directors, management, and others within DuPage Public Safety Communications. We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various DuPage Public Safety Communications personnel. We would be pleased to discuss our comments and suggestions in further detail with you at your convenience, to perform any additional study of these matters, or to review the procedures necessary to bring about desirable changes. We commend the finance department for the well prepared audit package and we appreciate the courtesy and assistance given to us by the entire DuPage Public Safety Communications’ staff.

LAUTERBACH & AMEN, LLP

PRIOR RECOMMENDATIONS 1. GASB STATEMENT NO. 67 FINANCIAL REPORTING FOR PENSION PLANS

AND GASB STATEMENT NO. 68 ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS

Comment

In June 2012, the Governmental Accounting Standards Board (GASB) issued Statement No. 67, Financial Reporting for Pension Plans, which applies to individual pension plans issuing their own audited financial statements, and Statement No. 68, Accounting and Financial Reporting for Pensions, which applies to the state and local government employers that sponsor pension plans. The Statements apply to the reporting of the Illinois Municipal Retirement Fund (IMRF) for the DuPage Public Safety Communications. The Statements establish standards for measuring and recognizing liabilities, deferred outflows of resources, deferred inflows of resources, and expense/expenditures related to the pension plans. The Statements specifically identify the methods and assumptions that are to be used in calculating and disclosing these pension-related accounts in the financial statements and also provide for additional note disclosures and required supplementary information. The Statements are intended to improve information provided by state and local government employers regarding financial support to their pension plans, and ultimately requires that the total net pension liabilities of the pension plans be recorded on the face of the financial statements of the sponsoring government. GASB Statement No. 67 is applicable to the separately issued financial statements of IMRF for the year ended April 30, 2015. GASB Statement No. 68 is applicable to the DuPage Public Safety Communications’ financial statements for the year ended April 30, 2016.

Recommendation IMRF will automatically be providing the necessary information to all member agencies; we recommend the DuPage Public Safety Communications review the information provided by IMRF. Lauterbach & Amen, LLP will also work directly with the DuPage Public Safety Communications to assist in the implementation process, including assistance in determining the implementation timeline with the DuPage Public Safety Communications, providing all framework for the financial statements in order to complete the implementation, and assisting in answering any questions or concerns DuPage Public Safety Communications or pension fund(s) might have related to the implementation process or requirements. Status This comment will be implemented in the April 30, 2016 financial statements.

DIJPAGE PIJBLIC SAFETYCOMMIJNTICATIONSANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDEDAPRIL 30, 2OT5

9-1-1^'*r'{i:t

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Table of Contents

PAGE

FINANCIAL SECTION

INDEPENDENT AUDITORS' REPORT

MANAGEMENT'S DISCUSSION AND ANALYSIS

FINANCIAL STATEMENTS

Statement of Net Position......

Statement of Revenues, Expenses and Changes in Net Position

Statement of Cash Flows

Notes to Financial Statements.

REQUIRED SUPPLEMENTARY INFORMATION

Illinois Municipal Retirement Fund - Schedule of Funding Progress

and Employer Contributions.......Other Post-Employment Benefit Plan - Schedule of Funding Progress

and Employer Contributions........

SUPPLEMENTAL SCHEDULES

Schedule of Detailed Expenses - Budget and Actual.

1 _')

..MD&A1-6

J

.......4

5

6-19

....20

2I

22 -28

INDEPENDENT AUDITORSO REPORT

Lauterb ach &, Amen, LLP27W457 WARRENVILLE RD. . WARRENVILLE, ILLINOIS 60555

PHONE 630.393.1483 r FAX630.393.2516www.lauterbachamen.com

CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDIT9RS' REPORT

July 17,2015

Board of DirectorsDuPage Public Safety CommunicationsGlendale Heights, Illinois

We have auditedthe accompanying financial statements ofthe business-type activities ofthe DuPage PublicSafety Communications, Illinois, as of and for the year ended April 30, 2015, and the related notes to thefinancial statements, which collectively comprise the DuPage Public Safety Communications' basicfinancial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements inaccordance with accounting principles generally accepted in the United States of America; this includes thedesign, implementation, and maintenance of internal control relevant to the preparation and fair presentationof financial statements that are free from material misstatement, whether due to fraud or enor.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conductedour audit in accordance with auditing standards generally accepted in the United States of America. Those

standards require that we plan and perform the audit to obtain reasonable assurance about whether the

financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor's judgment, including the assessment

of risks of material misstatement of the financial statements, whether due to fraud or effor. In making thoserisk assessments, the auditor considers internal control relevant to the DuPage Public Safety

Communications' preparation and fair presentation of the financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion onthe effectiveness of the DuPage Public Safety Communications'intemal control. Accordingly, we express

no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ouraudit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the

respective financial position of the business-type activities of the DuPage Public Safety Communications,Illinois, as of April 30,2015, and the respective changes in financial position and, where applicable, cash

flows thereof for the year then ended in accordance with accounting principles generally accepted in the

United States of America.

DuPage Public Safety Communications, IllinoisJuly 17,2015Page2

Other Matters

Re quir e d Supplementary Information

Accounting principles generally accepted in the United States of America require that the management'sdiscussion and analysis as listed in the table of contents be presented to supplement the basic financialstatements. Such information, although not part of the basic financial statements, is required by theGovernmental Accounting Standards Board, who considers it to be an essential part of financial reportingfor placing the basic financial statements in an appropriate operational, economic, or historical context.V/e have applied certain limited procedures to the required supplementary information in accordance withauditing standards generally accepted in the United States of America, which consisted of inquiries ofmanagement about the methods of preparing the information and comparing the information forconsistency with management's responses to our inquiries, the basic financial statements, and otherknowledge we obtained during our audit of the basic financial statements. Vy'e do not express an opinionor provide any assurance on the information because the limited procedures do not provide us withsufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise the DuPage Public Safety Communications, Illinois', financial statements as a whole. Thesupplemental schedules are presented for purposes of additional analysis and are not a required part of thefinancial statements.

The supplemental schedules are the responsibility of management and were derived from and relatedirectly to the underlying accounting and other records used to prepare the financial statements. Suchinformation has been subjected to the auditing procedures applied in the audit of the financial statementsand certain additional procedures, including comparing and reconciling such information directly to theunderlying accounting and other records used to prepare the basic financial statements or to the basicfinancial statements themselves, and other additional procedures in accordance with auditing standardsgenerally accepted in the United States of America. In our opinion, the supplemental schedules are fairlystated, in all material respects, in relation to the basic hnancial statements as a whole.

/år^A¡ - C,,^,¿LPLAUTERBACH & AMEN, LLP

2

MANAGEMENT'S DISCUSSION AND ANALYSIS

DUPAGE PUBLIC SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS

General lnformation

DuPage Public Safety Communications (DU-COMM) is an intergovernmental agency formedin 1975 to provide public safety communications to police and fire agencies. DU-COMMcurrently serves thirty-nine agencies covering 800,000 residents within DuPage County. DU-COMM receives citizens' request for Police, Fire, and EMS on incoming 9-1-1 lines, non-emergency lines, radio and direct connect fire alarms. DU-COMM dispatches and monitors allmember agency personnel on eight police and four fire radio channels. DU-COMM receivesover 300,000 9-1-1 calls annually in addition to processing member agency requests whichresult in a total of 580,000 calls for service annually.

DU-COMM is comprised of three functional departments: Operations, Support Services, andAdministration.

lnside the Operations department, 9-1-1 Telecommunicators answer calls from citizens anddispatch first responders. DU-COMM has sixty-eight full-time Telecommunicators and twopart-time Telecomm unicators.

The Operations department is under the direct control of the Deputy Director Operations andsupervised by seven full-time Communications Managers and Supervisors. The departmentis also supported by a Training/QA Manager and Protocol Coordinator. The Training/QAManager is responsible for providing training for all personnel. The Protocol Coordinatorhandles quality assurance for the EMD (Emergency Medical Dispatch) program and is alsoinvolved in related continuing education.

The Support Services department is under the direct control of the Deputy Director SupportServices. The Support Services department has two divisions. The first is TechnicalServices; consisting of three full-time, and one part-time, technicians. Technical Servicespersonnel are responsible for the installation and maintenance of the agency's radio

infrastructure in addition to DU-COMM's facility. This division is supervised by the TechnicalServices Manager along with support from the Systems Coordinator. The second division isMIS; staffed with three full-time contract employees and one paft-time GIS Coordinatorproviding support and system administration for all of DU-COMM's computer technology. TheMIS staff supports the CAD (Computer Aided Dispatch) and related systems whichTelecommunicators and field personnel utilize.

The Administrative department consists of the Executive Director, Deputy DirectorOperations, Deputy Director Support Services, Finance/HR Manager, Executive Secretary,Finance Clerk, and Office Assistant. The administrative staff provides support functionsincluding payroll, benefit administration, finance, and overall management and leadership ofthe agency.

This Management's Discussion and Analysis is a required supplementary element of thereporting model adopted by the Governmental Accounting Standards Board (GASB) in itsStatement No. 34. The purpose is to provide an overview of the financial activities of DU-

COMM based on currently known facts, decisions, or conditions.

MD&A 1


Statement of Net PositionApril 30, 2015

ASSETS

Current AssetsCash and lnvestmentsAccounts Receivable

CapitalAssetsNondepreciable Capital AssetsDepreciable Capital AssetsDepreciation

2015

$6,553,491191 351

Total Current Assets 6,744 832

382,3209,525,517

(6,800 ,475)Total Non Current Assets 3,107 ,362

I 852 194

43,506305,495371,20447,822

2,633

TotalAssets

LIABILITIES

Current LiabilitiesAccounts PayableAccrued PayrollCompensated AbsencesNet Post-Employment Benefit ObligationOther Payables

Total Liabilities 770,660

NET POSITION

lnvested in Capital AssetsUnrestricted

3,107,3625,974 172

Total Net Position __9,091,591_

See accompanying Notes to the Financial Statements and lndependent Auditor's Report.

MD&.A2


Statement of Activities - All FundsYear Ended April 30. 2015

2015Budoet

2015Actual Difference

Operating RevenuesCharges for Services

Participation FeesAlarm Fees

MiscellaneousConsolidation FeesContractual Services*GrantsMiscellaneous**RebillsTower Leases

Total Operating Revenues

Operating ExpensesSalaries, Wages, F|CA,and IMRFMIS Consultinglnsurance - BenefitsI nsurance - PropertyAlr/C

PhonesFacilities/Maint/Equip - GH

General ExpensesFacilities/Maint/Equip - TowersFacilities/Maint/Equip - AlarmsFacilities/Maint/Equip - CapitalRebillsDepreciation

Total Operating Expenses

$10,420,125609,000

0

6,7203,000

0

1,000

204,435

10,420,125801,215

0

192,215

0*96,696

3,844**125,061

21,199201,611

0

79,966844

125,06120,199(2,824)

11,244.280 11,659 ,741 415,461

8,567,900419,000929,500134,000

525,000301 ,1 50326,07590,85032,500

974,5601,000

8,123,575416,858982,765120,780443,971208,217275,162

55,72335,39781,52352,510

301,041

444,3252,142

(53,265)

13,220

81,02992,93350,91335,127(2,897)

893,037(51 ,510)

(301 .041)12,301 ,535 11 ,097 ,522 1,204,013

Operating lncome (Loss) (1,057,255) S62,215 (495,040)

x ç77,719 ETSB Reimbursement for DEDIRS Radio Maintenance provided by DU-COMM Support Services staff.Invoiced monthly to ETSB based on actual hours worked.

xx $40,568 VFIS Reimbursement for Alarm lawsuit legal fees.

MD&A 3


Statement of Activities - All FundsYear Ended April 30, 2015

2015Budget

2015Actual Difference

Nonoperating Revenues (Expenses)

lnterest lncomeTransfers lnTransfers Out

Change in Net Position

Non-GMP ActivityAssigned Funds - RevenuesAssigned Funds - Expenses

Reserves - Revenues

CapitalAssetsTesting EquipmentRadio Network Equipment

SoftwareSecond Facility - CIP

$9,250780,085

(780,085)

6,688766,800

(766,800)

(2,562)(13,285)

13,285

9,250 6,688 (2,562)

(1,048,005) 568,907 (479,100)

784,760(896,066)

889,432

781,885(813,049)

558,849

(35,510)(83,540)(46,709)

2,875(83,017)

330,583

35,51083,54046,70925,520(25 ,520)

778 126 336 406 441 720

Excess Revenues Over (Under) Expenses (269,879) 905,311 635,432

Financial Highlights

. DU-COMM's Assets exceed its Liabilities by $9,081 ,534 as of April 30, 2015.

. Capital Assets of $3,107 ,362

. Unrestricted Net Position $5,974,172

. As a result of current year operations, Net Position increased by $568,907 from theprevious year.

. Total Liabilities of $770,660 includes accounts payable, accruals for payroll,compensated absences, Net Post-Employment Benefit Obligation, and other payables.

MD&A 4

DUPAGE PUBLIC SAFETY COMMUN¡CATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS

Revenue

DU-COMM's Operations Fund (001) is funded primarily by member agency shares, assessedannually for dispatch services. The Board of Directors agreed upon the current fundingformula with 75% of the budget shared by the police agencies and the remaining 25% splitbetween the fire agencies. The police agencies are assessed a "per officer" fee based on thetotal number of sworn officers. The fire agencies use the "assessed value" of their districtsper the county tax assessor's office.

The agency assessments are combined with additional revenue from: $13,832 administrationconsolidation fees from Hinsdale PD and FD joining May 1 , 2015 (FYE16), $77,719 ETSBReimbursement for DEDIRS Radio Maintenance provided by DU-COMM Support Servicesstaff, $2,100 board-up company registrations, $365 subpoena requests, $4,120 HanoverTownship EMA's annual fee, $2,843 IPRF annual safety grant, $1,000 Enbridge CommunitySafety Grant, $6,497 interest earned, $40,568 VFIS alarm lawsuit reimbursement, $21,199rebilled purchases to member agencies, $7,796 VFIS claim reimbursements, $4,000 CarMaxvan trade-in, and $4,583 miscellaneous revenues to fund our Operations Fund.

The Operations Fund (001) also benefits from $78,000 of revenue from the Alarm Fund (009)to offset the cost of the three part-time Alarm Operators.

The Capital Fund (004) is primarily funded by a transfer from the Alarm Fund (009) which hasa revenue of $801,215 generated by monitoring the municipal alarm boards of memberagencies.

The Tower Fund (006) is funded by $201,611 in fees generates by leasing tower space toprivate companies and outside governmental units.

Expenses

The Operations Fund has the largest portion of expenses totaling $10,623,838, accountingfor 95.7o/o of all non-capitalized expenses. The largest expenses are: payroll, unemploymentinsurance, taxes, and benefits totaling $9,106,339, representing 85.7o/o of the OperationsFund.

Variations between Original and Final Budgets

Actual amounts for revenue and expenses were within the budget approved by the DU-COMM Board for the fiscal year ending April 30, 2015 with $1 ,200,845 excess being added toreserves. An amendment to the FYE16 budget in April 2015, reallocated $418,700 of thosefunds to the FYE16 budget for projects not completed in FYE15, thus leaving a net addition toreserves of $782,145.

MD&A 5

DUPAGE PUBLIG SAFETY COMMUNICATIONSMANAGEMENT'S DISCUSSION AND ANALYSIS

Capital Assets

DU-COMM expended $191,279 for capital assets in fiscal year 2015. lnvestment in capitalassets decreased by the depreciation expense of $301,041.

Economic Conditions

Due to the continued economic conditions, DU-COMM acted responsibly in trying to maintainor reduce expenses and seek reimbursement from other government agencies in as manyareas as possible. DU-COMM realized its member agencies had been significantly impactedby the economy. DU-COMM's largest portion of revenue is.generated by member agencyshares, as determined by operational needs.

Contactin g DuPage Pu bl ic Safety Gomm u n ications Board's Ad m in istration

The financial report is designed to provide a general overview of DU-COMM's finances,compliance with finance related laws and regulations, and demonstrate DU-COMM'scommitment to public accountability. Question about this report, or requests for additionalinformation should be sent to:

Executive DirectorDU-COMM600 Wall StreetGlendale Heights lL 60139

MD&A 6

BASIC FINANCIAL STATEMENTS


Statement of Net PositionApril30,2015

Current Assets

Cash and InvestmentsAccounts Receivable

Total Current Assets

Noncurrent Assets

Capital Assets

Nondepreciable Capital Assets

Depreciable Capital Assets

DepreciationTotal Noncurrent Assets

Total Assets

Current LiabilitiesAccounts Payable

Accrued PayrollCompensated Absences

Net Post-Employment Benefit ObligationOther Payables

Total Liabilities

Investment in Capital Assets

Unrestricted*

Total Net Position

ASSETS

LIABILITIES

NET POSITION

$ 6,553,481191,351

6,7 44,832

382,320

9,525,517(6,800,475)

3,107,362

9,852,194

43,506

305,495

371,20447,822

2,633

770,660

3,107,362

5,974,r72

___ggguSt_

* See the Notes to the Financial Statements pages 8-9 for a reconciliation of unrestricted net positionthat has been assigned for certain purposes at year-end and reserves that were used in the current year.

The notes to the financial statements are an integral part of this statement.aJ


Statement of Revenueso Expenses and Changes in Net PositionFor the Fiscal Year Ended April30,2015

Operations Capital Alarm Tower TotalOperating Revenues

Charges for ServicesParticipation Fees

Alarm Fees

MiscellaneousTotal Operating Revenues

s 10,420,125

801,215236.790 201.611

10,6s6,915 801,215 20t,6t| 11,659,741

10,420,125

801,215

438.401

Operating Expenses

Salaries and WagesFICA and IMRFTelecommunicationsInformation ServicesInsurance

Professional ServicesOffice Management

Uniforms and IncentivesTraining and TestingMaintenance ServicesEquipmentFacility MaintenanceTower Rent

Routine Maintenance

UtilitiesInsurance

Agency RebillTower RepairsDepreciation


Operating Income (Loss)

10,623.838 382,564 35,391 55.723 11,09 \))

6,871,673

1,251,902

469,g2g

27,901I , 1 03,545

541,14721,720

28,54044,774

2l0,2gg

6,871,673

1,251,902

469,929

27,901

1,103,545

541,147

21,720

28,540

44,774

239,509

55,911

31,798

4,219

18,553

l6,g7g2,549

52,510

13,524

49,725

31,799

301

29,271

6,196

4,21918,553

16,879

2,54852,510

52473,

301

33,077 (382,564) 765.818 145.888 562.219

Nonoperating Revenues (Expenses)Interest IncomeTransfer InTransfer Out

6,497

78,00019t

688,8006,699

766,800(766.800)(763.800) 13.000 )

84"497 688.991 063 ,800) (3.000) 6,699

Change in Net Position tl7 74 18

Net Position - Beginning

Net Position - Ending

The notes to the financial statements are an integral part of this statement.4

568,907

8,512,627

9,081,534

88


Statement of Cash FlowsFor the Fiscal Year Ended April30,2015

Cash Flows from Operating ActivitiesReceipts from Customers and UsersPayment to EmployeesPayment to Suppliers

Cash Flows from Capital and Related Financing ActivitiesPurchase of Capital Assets

Cash Flows from Investing ActivitiesInterest Received

Net Change in Cash and Cash Equivalents

Cash and Cash EquivalentsBeginning - May 1,2014

Ending - April 30,2015

Reconciliation of Operating Income to Net Cash Provided (Used)by Operating ActivitiesOperating IncomeAdjustments to Reconcile Operating Income toNet Cash Provided by Operating Activities:

Depreciation Expense(Increase) Decrease in Current AssetsIncrease (Decrease) in Current Liabilities

Net Cash Provided by Operating Activities

The notes to the financial statements are an integral part of this statement.

$ 11,716,774

(6,871,673)(3,992,349)

852,752

(191,279)

6,699

668,r61

5.885 ,320

___qJ848t

562,219

301,041

57,033(67,54t)

852,752

5


Notes to the Financial StatementsApril30,2015

NOTE 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of DuPage Public Safety Communications, Illinois (DU-COMM) have beenprepared in conformity with generally accepted accounting principles (GAAP) as applied to governmentunits. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body forestablishing govemmental accounting and financial reporting principles. The more significant of theDispatch Center's accounting policies are described below.

The government-wide financial statements are prepared in accordance with generally acceptedaccounting principles (GAAP). The Govemmental Accounting Standards Board (GASB) is responsiblefor establishing GAAP for state and local governments through its pronouncements (Statements andInterpretations). The more significant of DU-COMM'S accounting policies established in GAAP andused by DU-COMM are described below.

REPORTING ENTITY

DU-COMM is a cooperative venture which provides equipment, services and other necessary items tooperate and maintain a joint public safety communications system for the mutual benefit of participatingmembers. As of April 30, 2015,17 municipal police departments and 22 fire protection agencies (ofwhich 8 are municipal fire departments and 14 are fire protection districts) located wholly or partiallywithin DuPage County, Illinois are members of DU-COMM.

BASIS OF PRESENTATION - BASIC FINANCIAL STATEMENTS

In the Statement of Net Position, DU-COMM's activities are reported on a full accrual, economicresource basis, which recognizes all long-term assets and receivables as well as long-term debt andobligations.

DU-COMM's net position is reported in two parts: net investment in capital assets and unrestricted.

DU-COMM utilizes proprietary fund type accounting. Proprietary funds are used to account foractivities similar to those found in the private sector, where the determination of net income is necessaryor useful to sound financial administration. Goods or services from such activities are provided tomembers and are accounted for as enterprise funds.

MEASUREMENT FOCUS AND BASIS OF ACCOUNTING

Measurement Focus

All proprietary funds utilize an "economic resources" measurement focus. The accounting objectives ofthis measurement focus are the determination of operating income, changes in net position, financialposition, and cash flows. All assets/deferred outflows and liabilities/deferred inflows (whether cunent ornoncurrent) associated with their activities are reported. Proprietary fund equity is classified as netposition.

6



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

MEASUREMENT Focus AND BASIS oF ACCOUNTING - continued

Basis of Accounting

DU-COMM's basic financial statements are presented using the accrual basis of accounting. Under theaccrual basis of accounting, revenues are recognized wheniarned and expenses are recorded when theliability is incurred or economic asset used.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operatingrevenues and expenses generally result from providing services and producing and ãelivering goods inconnection with a proprietary fund's principal ongoing operations. rire princilal operating rã.rãnues ofDU-COMM are charges to members for services. Operating expenses for DU-COMM include the costof services, administrative expenses, and depreciation on cãpitai assets. All revenues and expenses notmeeting this definition are reported as nonoperating revenues and expenses.

ASSETS, LIABILITIES AND NET POSITION OR EQUITY

Cash and Investments

For the purpose of the Statement of Net Position, the cash and cash equivalents are considered to be cashon hand, demand deposits and short-term investments with original maturities of three months or lessfrom the date of purchase. Investments are reported at fair value. Short-term investments are reported atcost, which approximates fair value. Securities traded on national exchanges are valued at the lasireportedsales price. Investments that do not have any established market, if an-y, are reported at estimated fairvalue.

Interfund Receivables, Payables and Activity

Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans arereported as interfund receivables and payables us apptopriate and are subject to elimination uponconsolidation. Services provided, deemed to be at market or near market rates, are treated as revenuesand expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriatebenefiting fund and reduces its related cost as a reimbursement. All other interfund transactions aretreated as transfers.

7



NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

ASSETS, LIABILITIES AND NET POSITION OR EQUITY - Continued

Capital Assets

Capital assets purchases or acquired with an original cost of $10,000 or more are reported at historicalcost or estimated historical cost. Donated capital assets are valued at their estimated fair market value onthe date received. The costs of normal maintenance and repairs that do not add to the value of the asset

or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated overthe remaining useful lived of the related capital assets, as applicable. Depreciation of capital assets are

computed using the straight-line method with useful lives of 3 - 50 years.

Compensated Absences

Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability ofthose funds as the benefits accrue to employees. In accordance with the provisions of GASB StatementNo. 16, Accounting for Compensated Absences, no liability is recorded for non-vesting accumulatingrights to receive sick pay benefits.

Net Position

In the basic financial statements, equity is classified as net position and displayed in two components

Investment in capital assets - Consists of capital assets including restricted capital assets,

net of accumulated depreciation.

Unrestricted - All other net position balances that do not meet the definition of"restricted" or "net investment in capital assets." The Board has internally assignedportions of the unrestricted net position to show resources set aside for purposes shownbelow at year-end. Additionally, the Board during the annual budget process may elect touse existing net position balances to fund current year operations (use of reserves), whichare also shown on the following page.

Unrestricted Net Position 2015

Assigned for VehiclesAssigned for Equipment and Related

Assigned for Computers and Related

Assigned for Furniture, Fixtures and Related

Assigned for Building Maintenance, Security and Related

Unassigned

Total Unrestricted Net Position

$ 86,471

510,091

121,644

76,973

649,373

4,529,720

I

5,974,172



NOTE 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES _ Continuod

ASSETS, LIABILITIES AND NET POSITION OR EQUITY - Continued

Net Position - Continued

Use of Existing Net Position Reserves in Current Year 2015

Use of Operations Reserves

Use of Capital Reserves

$ 493,050

65,799

Total Use of Existing Reserves in Current Year 558,849

NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

BUDGETARY INFORMATION

Budgets are adopted on a basis consistent with generally accepted accounting principles. The

Intergovernmental Cooperation Act does not establish budgetary requirements. However, the Bylaws forDU-COMM require that an annual budget be adopted and approved by the Board.

The Executive Committee prepares the budget. The budget is prepared by category and includes

information on the past year, current year estimates, and requested assessments for the next fiscal year.

The proposed budget is presented to the Board of Directors for approval and adoption. The budget forDU-COMM may only be adopted or amended by its Board of Directors. Expenses may not legally

exceed budgeted amounts except as noted in DU-COMM's bylaws.

DEPOSITS AND INVESTMENTS

Permitted Deposits and Investments - Statutes authorize DU-COMM to make deposits/invest incommercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies,

obligations of States and their political subdivisions, credit union shares, repurchase agreements,

commercial paper rated within the three highest classifications by at least two standard rating services,

and the Illinois Funds investment pool.

Illinois Funds is an investment pool management by the Illinois Public Treasurer's Office, which allowsgovernments within the state to pool their funds for investment purposes. Although not registered withthe SEC, Illinois Funds does operate in a manner consistent with Rule 2a7 of the investment company

Act of 1940. Investments in Illinois Funds are valued at the share price, the price for which the

investment could be sold.

9



NOTE 3- DETAIL NOTES ON THE BASIC FINANCIAL STATEMENTS

DEPOSITS AND INVESTMENTS - Continued

Credit Risk, Custodial Credit Risk and Concentration Risk - Continued

Deposits. At year-end, the carrying amount of DU-COMM's deposits totaled $5,199,803 and the bankbalances totaled 55,294,352. DU-COMM also has $1,353,678 invested in the Illinois Funds at year end,

which has an average maturity of less than one year.

Credit ^R¿sÈ. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill itsobligations. Besides investing in security instruments authorized under State Statute, DU-COMM'sinvestment policy states credit risk may be mitigated by pre-qualifying the financial institutions,broker/dealers, intermediaries, and advisers with which DU-COMM will due business with, and

diversifying the investment portfolio so that the impact of potential losses from any one type of securityor from any one individual issuer will be minimized. DU-COMM's investment in the Illinois Funds israted AAAm by Standard &, Poor's.

Interest Rate Risk.Interest rate risk is the risk that changes in interest rates will adversely affect the fairvalue of an investment. DU-COMM's investment policy states that interest rate risk may be mitigated bystructuring the investment portfolio so that securities mature to meet cash requirements for ongoingoperations and investing operating funds primarily in shorter-term securities, money market mutualfunds, or similar investment pools. To the extent possible, DU-COMM will attempt to match itsinvestments with anticipated cash flow requirements. Unless matched to a specific cash flow, DU-COMM will not directly invest in securities maturing more than three years from the date of purchase.

Reserve funds may be invested in securities exceeding three years if the maturities of such investmentsare made to coincide as nearly as practicable with the expected use of the funds. Any investmentpurchased with a maturity longer than four years must be supported with written documentationexplaining the reason for the purchase and must be specifically approved by the Board of Directors.

Custodial Credit Risk- Deposits.In the case of deposits, this is the risk that in the event of bank failure,DU-COMM's deposits may not be returned to it. DU-COMM's investment policy requires that funds ondeposit in excess of FDIC limits must be secured by some form of collateral, witnessed by a writtenagreement. In order to anticipate market changes and provide a level of security for all funds, theamount of collateral provided will be at a minimum of 102% of the fair market value of principal andaccrued interest. Direct investments guaranteed by the United States or an agency of the United Statesgovernment do not require collateral. At April 30,2015, the entire bank balance was covered by federaldepository or equivalent insurance. Illinois Funds is not subject to custodial credit risk.

Concentration of Credit Risfr. This is the risk of loss attributed to the magnitude of DU-COMM'sinvestment in a single issuer. DU-COMM's investment policy states that investments shall be diversifiedby limiting investments to avoid over-concentration in securities from a specific issuer or business sector(excluding U.S. Treasuries and Agency securities), investing in securities with varying maturities, andcontinuously investing a portion of the portfolio in readily available funds such as local governmentinvestment pools, money market funds or overnight repurchase agreements to ensure that the appropriateliquidity is maintained in order to meet ongoing obligations.

10



NOTE 3- DETAIL NOTES ON THE BASIC FINANCIAL STATEMENTS - Continued

DEPOSITS AND INVESTMENTS - Continued

Credit Risk, Custodial Credit Risk and Concentration Risk - Continued

At year-end, DU-COMM has more than 5 percent of the total cash and investment portfolio invested inthe Illinois Funds. Illinois Funds is primarily invested in U.S. Government securities.

CAPITAL ASSETS

The following is a summary of capital assets as of the date of this report:

BeginningBalances Increases Decreases

EndingBalances

Nondepreciable Capital Assets

LandConstruction in Progress

Depreciable Capital Assets

AutosBuildingComputer Replacement

EquipmentSoftware

Hanover Park MicrowaveTowers

MicrowaveParking LotInfrastructure Replacement

Less Accumulated DepreciationAutosBuildingEquipment and OtherTowers

Depreciable Capital Assets, Net

9,359,758 165,759

$ 290,75066,050 25,520

290,750

91,570

356,800 25,520 382.320

172,893

2,117,263

59,877

5,618,733

52,977

67,409904,935

171,167

317,428

68,99846,709

50,052

172,893

2,117,263

59,877

5,687,73199,686

67,409

804,935

161,219

317,428

37 076 37 076

9,525,517

98,059

885,394

4,820,074

695,907

34,309

90,699140,862

35,171

r32,368976,093

4,960,936731,078

6.499.434 301"041 6,800,475

2,860,324 (t35,282) 2,725,042

3,217,124Capital Assets, Net

11

(r09,762\ 3.107.362



NOTE 3_ DETAIL NOTES ON THE BASIC FINANCIAL STATEMENTS _ CONtiNUEd

CAPITAL ASSETS - Continued

The following estimated useful lives are used to compute depreciation:

AutosBuildingsCommunication EquipmentComputer EquipmentOffice Fumiture and EquipmentTowers

LONG-TERM DEBT

Long-Term Liability Activity

Changes in long-term liabilities during the fiscal year were as follows:

5

s05-104-5

3-1515

Additions Deductions

YearsYearsYearsYearsYearsYears

Type ofDebtBeginningBalances

EndingBalances

AmountsDue withinOne Year

Governmental ActivitiesNet Post-Employment

Benefit Obligation s 39.344 8.478 47.822

NOTE 4 - OTHER INF'ORMATION

RISK MANAGEMENT

DU-COMM is exposed to various risks of loss related to torts; theft of, damage to and destruction ofassets; effors and omissions; natural disasters; and injuries to DU-COMM's employees. These risks are

provided for through a commercial insurance policy purchased from independent third parties. DU-COMM currently reports all its risk management activities in the General Fund. There were no

significant changes in insurance coverages from the prior year and settlements did not exceed insurance

coverage in any ofthe past three fiscal years.

l2



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN

Plan Descriptions, Provisions and Funding Policies

DU-COMM contributes to the Illinois Municipal Retirement Fund (IMRF), a defined benefit agentmultiple-employer public employee retirement system that acts as a common investment andadministrative agent for local governments and school districts in lllinois. The Illinois Pension Codeestablishes the benefit provisions of the plan; those provisions can only be amended by the IllinoisGeneral Assembly. IMRF provides retirement, disability, annual cost-of-living adjustments and deathbenefits to plan members and beneficiaries. IMRF issues a publicly available financial report thatincludes fìnancial statements and required supplementary information for the plan as a whole, but not byindividual employer. That report may be obtained online at www.imrf.org. The benefits, benefit levels,employee contributions, and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can

only be amended by the Illinois General Assembly.

All employees hired in positions that meet or exceed the prescribed annual hourly standard must be

enrolled in IMRF as participating members. IMRF provides two tiers of pension benefits. Participatingmembers hired before January I,20I1 (Tier 1) who retire at or after age 60 (full benefits) or age 55

(reduced benefits) with 8 years of credited service are entitled to an annual retirement benefit, payablemonthly for life, in an amount equal to l-213 percent of their final rate (average of the highest 48

consecutive months' earnings during the last 10 years) of earnings, for each year of credited service up to15 years, and 2 percent for each year thereafter. For participating members hired on or after January 1,

2011 (Tier 2) who retire at or after age 67 (full benefits) or age 62 (reduced benefits) with 10 years ofcredited service are entitled to an annual retirement benefit, payable monthly for life in an amount equalto l-213 percent of their final rate (average of the highest 96 consecutive months' earnings during thelast 10 years) of earnings, for each year of credited service up to 15 years, and2 percent for each yearthereafter. IMRF also provides death and disability benefits. These benefit provisions and all otherrequirements are established by state statute. Employees participating in the plan are required tocontribute 4.50 percent of their annual covered salary to IMRF. The employees' contribution rate isestablished by state statute. DU-COMM is required to contribute the remaining amount necessary tofund the IMRF plan as specified by statute. The employer annual required contribution rate and actualcontribution rate for calendar year 2014 was 1 1.17 percent.

13




EMPLOYEE RETIREMENT SYSTEM _ DEFINED BENEFIT PENSION PLAN _ Continued

Funding Policy and Annual Pension Cost

For April 30, 2015, DU-COMM's annual pension cost of 8737,372 (2014 calendar year) was equal toDU-COMM's required and actual contributions. The required contribution was determined as part of the

December 31, 2012 actuarial valuation using the entry age actuarial cost method. The actuarialassumptions included (a) 7.5% investment rate of return (net of administrative expenses), (b) projected

salary increases of 4.0o/o ayear, attributable to inflation, (c) additional projected salary increases ranging

from0.4o/o to 10.0% per year, depending on age and service, attributable to seniority/merit, (d) postretirement benefit increases of 3.0% annually and (e) an inflation rate of 4.0%. The actuarial value ofIMRF assets was determined using techniques that smooth the effects of short-term volatility in the

market value of investments over a five-year period with a 20Yo conidor. IMRF's unfunded actuarialaccrued liability at April 30,2015 is being amofüzed as a level percentage of projected payroll on an

open 10 year basis.

Trend Information

Employer annual pension cost (APC), actual contributions and the net pension obligation (NPO) are as

follows. The NPO is the cumulative difference between the APC and the contributions actually made.

FiscalYear

AnnualPension

Cost

Percentage

ofAPCContributed

NetPension

Obligation

2013

20r4

20r5

s 701,362

797,653

737,372

100.00 %

100.00

100.00

$

t4




EMPLOYEE RETIREMENT SYSTEM _ DEFINED BENEFIT PENSION PLAN _ ContinuEd

Funded Status and Funding Progress

DU-COMM's funded status for the current year and related information for the plan is as follows

IllinoisMunicipalRetirement

Actuarial Valuation Date 121311t4

Percent Funded 89.12%

Actuarial Accrued Liabilityfor Benefits s12,607,564

Actuarial Value of Assets $11,235,703

Over (Under) Funded ActuarialAccrued Liability (UAAL) ($ 1,3 71,861)

Covered Payroll (Annual Payrollof Active Employees Covered

by the Plan) $6,601,365

Ratio of UAAL to CoveredPayroll 20.78%

The schedule of funding progress, presented as Required Supplementary Information (RSI) followingthe notes to the financial statements, presents multiyear trend information about whether the actuarialvalue of plan assets are increasing or decreasing over time relative to the actuarial accrued liability forbenefits.

15



NOTE 4 - OTHER INFORMATION

OTHER POST-EMPLOYMENT BENEFITS

Plan Descriptionso Provisions, and Funding Policies

In addition to providing the pension benefits described, DU-COMM provides post-employment healthcare insurance benefits (OPEB) for its eligible retired employees through a single employer definedbenefit plan. The benefits, benefit levels, employee contributions and employer contributions are

governed by DU-COMM and can be amended by DU-COMM through its personnel manual and unioncontracts. The plan is not accounted for as a trust fund, as an irrevocable trust has not been established toaccount for the plan. The plan does not issue a separate report.

DU-COMM provides post-employment health care benefits to its retirees. To be eligible for benefits, an

employee must qualify for retirement under one of DU-COMM's retirement plans. Elected officials are

eligible for benefits if they qualify for retirement through the Illinois Municipal Retirement Fund.

All health care benefits are provided through DU-COMM's health insurance plan. The benefit levels are

the same as those afforded to active employees. Benefits include general inpatient and outpatientmedical services; mental, nervous, and substance abuse care; vision care; dental care; and prescriptions.

Upon a retiree reaching 65 years of age, Medicare becomes the primary insurer and DU-COMM's planbecomes secondary.

All retirees contribute I00o/o of the actuarially determined premium to the plan. For the fiscal year

ending April 30, 2015, retirees contributed $45,835. Active employees do not contribute to the plan untilretirement.

At April 30,2015, membership consisted of:

Retirees and Benefi ciaries Currently ReceivingBenefits and Terminated Employees Entitledto Benefits but not yet Receiving Them

Active Employees

Total

Participating Employers

DU-COMM does not currently have a funding policy.

6

93

99

I

t6




OTHER POST-EMPLOYMENT BENEFITS - Continued

Annual OPEB Costs and Net OPEB Obligation

The net OPEB obligation (NOPEBO) as of April30, 2015, was calculated as follows

Annual Required ContributionInterest on the NPOAdjustment to the ARC

Annual OPEB Cost

Actual Contribution

I 17,917

1,574

(t,312)

18,179

9,701

Increase in the NPO 8,478

NPO - Beginning of Year 39,344

NPO - End of Year 47.822

Trend Information

DU-COMM's annual OPEB cost, actual contributions, the percentage of annual OPEB cost contributedand the net OPEB obligation are as follows:

Fiscal

Year

AnnualOPEBCost

ActualContributions

Percentage

ofOPEBCost Contributed

NetOPEB

Obligation

2013

2014

2015

$ 11,375 $ 9,152

17,172 9,152

18,179 9,701

80.46 % S 31,384

53.48 39,344

53.36 47,822

l7





Funded Status and Funding Progress

The funded status of the plan as of April 30,2013, the date of the latest actuarial valuation, was as

follows:

Actuarial Accrued Liability (AAL) 140,921

Actuarial Value of Plan Assets

Unfunded Actuarial Accrued Liability (UAAL) 140,92t

Funded Ratio (Actuarial Value of Plan Assets/AAL)

Covered Payroll (Active Plan Members)

UAAL as a Percentage of Covered Payroll

$ 5,725,078

$

$

$

2.46%

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and

assumptions about the probability of occunence of events far into the future. Examples includeassumptions about future employment, mortality, and the healthcare cost contributions of the employerare subject to continual revision as actual results are compared with past expectations and new estimates

are made about the future. The schedule of funding progress, presented as required supplementaryinformation following the notes to the financial statements, presents multiyear trend information thatshows whether the actuarial value of plan assets is increasing or decreasing over time relative to the

actuarial accrued liabilities for benefits.

Actuarial Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as

understood by the employer and plan members) and include the types of benefits provided at the time ofeach valuation and the historical pattern of sharing of benefit costs between the employer and plan

members to that point. The actuarial methods and assumptions used include techniques that are designed

to reduce short-term volatility in actuarial accrued liabilities and the actuarial value ofassets, consistentwith the long-term perspective of the calculations.

18



NOTE 4 - OTHER INFORMATION - Çontinued


Actuarial Methods and Assumptions - Continued

In the April 30, 2013 actuarial valuation the entry age actuarial cost method was used. The actuarial

assumptions included a 4.0o/o investment rate of return (net of administrative expenses) and an annual

healthcare cost trend rate of 8.0%. Both rates include a3.0o/o inflation assumption. The actuarial value ofassets was not determined as DU-COMM has not advance funded its obligation. The plan's unfunded

actuarial accrued liability is being amortized as a level percentage of projected payroll on an open basis.

The remaining amortization period at April 3Q,2015, was 30 years.

T9

REQUIRED SUPPLEMENTARY INFORMATION


Illinois Municipal Retirement Fund

Required Supplementary InformationSchedule of Funding Progress and Employer ContributionsApril30,2015

Funding Progress

ActuarialValuation

DateDec. 3l

(2)

ActuarialAccruedLiability(AAL)

- Entry Age

(4)

Unfunded(Overfunded)

ActuarialAccruedLiability(2) - (1)

(1)

ActuarialValueof Plan

Assets

(3)

Funded

Ratio(1) + (2)

(s)AnnualCovered

Payroll

(6)


ActuarialAccruedLiability

asaPercentage

ofCoveredPayroll

(4) + (s)

2009

2010

20tt20t220t320t4

s 6,599,0927,534,8267,842,085

9,204,33910,153,717

11,235,703

$ 7,814,7128,990,245

9,733,90910,938,860

11,757,810

12,607,564

84.44%

83.81%

80.s6%

84.t4%86.36%

89.t2%

s 1,275,620

1,455,419

1,891,824

7,734,521

1,604,093

1,371,861

AnnualRequired

Contribution

s 4,717,9885,1 16,33 I5,458,023

6,088,209

6,511,4506,607,365

25.77%

28.45%34.66%28.49%24.63%

20.78%

Percent

Contributed

Employer Contributions

FiscalYear

EmployerContributions

2010201 1

20122013

201420r5

$ 409,521

501,319

696,28670r,362797,653737,372

$ 409,521

538,638

648,479701,362

797,653737,372

100.00%

93.07%t07.37%100.00%

100.00%

100.00%

20

DUPAGE PUBLIC SAFETY COMMUNIÇATIONS

Other Post-Employment Benefit Plan

Required Supplementary InformationSchedule of Funding Progress and Employer ContributionsApril30,2015

Funding Progress

ActuarialValuation

DateApr. 30

(1)Actuarial

Valueof Plan

Assets

(2)ActuarialAccruedLiability(AAL)

- Entrv Age

(3)Funded

Ratio(l) + (2)

(4)


ActuarialAccruedLiability(2) - (l)

(s)AnnualCovered

Payroll

(6)Unfunded

(Overfunded)ActuarialAccruedLiability

asaPercentage

ofCoveredPayroll(4) + (5)

2010

2011201220t320142015

$$ 95,805

N/AN/A140,927

N/AN/A

0.00%N/AN/A

0.00%N/AN/A

$ 95,805

N/AN/A

140,921

N/AN/A

2.03%N/AN/A

2.46%

N/AN/A

$ 4,718,570

N/AN/A

5,725,079N/AN/A

N/AN/A

N/ANiA

Employer Contributions

FiscalYear

EmployerContributions

AnnualRequired

ContributionPercent

Contributed

201020112012201320r42015

1,863

1,963

1,975

9,1529,r529,701

$ I 1,127

11,181

11,852

l1,l8l16,903

17,917

$ 16.74%

16.66%

16.66%

8l,85%54.14%54.14%

DU-COMM is required to have an actuarial valuation performed triennially.

2l

SUPPLEMENTAL SCHEDULES


Schedule of Detailed Expenses - Operations - Budget and ActualFor the Fiscal Year Ended April30,2015

Operating Expenses

Salaries and Wages

FICA and IMRF

TelecommunicationsPhone LinesWireless ServicePagers

LEADSTactical DispatchWeather Radar

Information ServicesInternet Access

Software, Maintenance and Insurance

Wireless Data ServicesDomain Registration and SSL ÇertificatesSoftwareMiscellaneous

Insurance

General Casualty, Auto and UmbrellaWorkers CompensationMedicalDental

LifeVisionEmployee Assistance Program

Flexible Spending AccountsAccrued Benefit PayoutPost-Employment BenefitMiscellaneous

Professional Services

Accounting Supplies

Accounting Professional Fees

Audit

Budget

, Original Fi+al Actual

$ 6.883.700 6.883 ,700 6,871,673

1.684.200 1.6 84,200 1,251.902

525,000

8,6005,6009,0005,0002,000

525,0008,600

5,6009,0005,0002,000

443,972

8,815

7,8416,761

739

1,800

555,200 555,200 469,928

6,20020,000

9,300100

4,4005,000

6,20020,000

9,300100

4,4005,000

2,973

11,5299,210

1,802

2,287

78,00056,000

820,00073,0004,900

20,000

4,0002,300

78,00056,000

820,000

73,0004,900

20,000

4,0002,300

45,000 45,000 27,801

70,97949,802

817,091

62,3273,606

17,329

3,1 l51,976

68,8428,478

5,400 5,400

1,063,500 1,063"500 1,103,545

s00

28,000

10,400

s00

28,000

10,400

l,l7l6,237

10,400

22


Schedule of Detailed Expenses - Operations - Budget and Actual - ContinuedFor the Fiscal Year Ended April30o 2015

BudeetOriginal Final Actual

Operating Expenses - ContinuedProfessional Services - Continued

Random Drug TestingBank Fees

Payroll Processing Fees

Professional Network Services

MIS Consulting FirmLegal ServicesPersonnel CounselFrequency Coordination Fees

Frequency Consultant Fees

Offrce Management

Office Supplies

Copy PaperTonerForms and Supplies

Copier Lease and MaintenanceDocument ManagementPrintingPostage

ShippingSafety/First Aid SuppliesMiscellaneous

Uniforms and IncentivesNPSTW911 MonthCoffeeDaily NewspaperEmployee RecognitionTuition Reimbursement

Uniforms - TechUniforms - AdminUniforms - TelecommunicatorAgency Events

Miscellaneous

$ 3,000100

15,000

1,000

419,00020,000

5,0002,5002,s00

3,000100

15,000

1,000

419,00020,000

5,0002,5002.500

t0l6,967

416,85976,17618,919

2,6651.752

507,000 507,000 54r,147

3,0003,5006,0003,000

9,0001,600

1,000

3,500500

3,000750

3,0003,500

6,0003,0009,0001,600

1,000

3,500500

3,000750

1,745

r,763

3,111

1,650

7,498920330

2,38489

1,189

1,041

34,850 34,850 21,720

2,000

3,000425

2,000

6,0001,500

6,00014,000

2,000

500

2,0003,000

4252,000

6,0001,500

6,00014,000

2,000s00

2,4022,553

477

l,l4l3,0002,857

3,44911,177

1,053

437

23

37,425 37,425 28,540


Schedule of Detailed Expenses - Operations - Budget and Actual - ContinuedFor the Fiscal Year Ended April30,2015

BudgetOriginal Final Actual

Operating Expenses - ContinuedTraining and Testing

Professional AssociationsConferences and MeetingsTrainingTesting and AdvertisingMiscellaneous

Maintenance ServicesVehiclesBuilding and GroundsEquipment and Maintenance

Contingency

Agency Rebill

Total Expenses

$ 10,700

18,000

37,5008,400

500

10,700

18,000

37,5008,400

500

4,14812,40314,922

13,301

75,100 75,1 00 44,774

58,450190,250

47,150

58,45020 1,1 50

47,150

21,33915t,09237,867

295,850 306,750 210,298

10,000 10,000

1.000 1,000 52,510

.192 825 t1 .725 10.623.838

24


Schedule of Detailed Expenses - Capital - Budget and ActualFor the Fiscal Year Ended April30,2015


Operating ExpensesEquipment

Batteries - TowerAntennaRadio Network EquipmentMicrowaveMonitoring and Test EquipmentStation AlertingComputersSoftwareNetwork Servers

Building Security - ElectronicsMIS Miscellaneous Parts and EquipmentPrinter ReplacementSwitch/FirewallVehicles

Facility MaintenanceBuilding ImprovementBuilding - New FacilityExterior Building SecurityFixturesKitchen AppliancesHVACCapital Contingency

Capital Replacement FundsVehicle ReplacementRadio Console and CEBFacility MaintenanceDispatch ChairsSoftwareComputers

Console FurnitureMicrowave

680.360 84s.960

$ 7,3601,500

100,000150,00030,0004,2009,100

163,700

3,00025,000

5,000

s002,500

178"s00

7,3604,000

100,000225,000

30,000

9,4009,100

222,6003,000

50,000

5,000

5002,500

178.500

5,168

3,4567,292

2,9527,022

13,923

2,8054,722

2,385

49.725

28,000

60,00018,000

5,0004,100

10,000

31,500

60,00018,000

5,0004,100

11,545

4,2961,095

2,19412,678

10,000125.100 128,600 3r,799

194,67481,257

75,0003,659

130,000

17,045

26,225

25,000

194,674

81,25775,000

3,658130,000

l7,04526,225

25,000

25


Schedule of Detailed Expenses - Capital - Budget and Actual - ContinuedFor the Fiscal Year Ended April30,2015


Operating Expenses - ContinuedCapital Replacement Funds - Continued

Network ServersUPS BatteriesPrintersMonitoring & Test EquipmentRadio Network EquipmentSwitch/FirewallBuilding - New FacilityBuilding - New Furniture/EquipmentBuilding Security - ElectronicsSite Batteries

Depreciation


$ 7,54610,217

1,504

25,00029,212

6,48920,000

210,00025,000

8,240

7,54610,217

1,504

25,00029,212

6,48920,000

210,00025,000

8,240996,067 896,067

301,041

1"70r"527 r.870.627 382.s64

26


Schedule of Detailed Expenses - Alarm - Budget and ActualFor the Fiscal Year Ended April30,2015

BudgetOriginaland Final Actual

Operating Expenses

Maintenance Services

Maintenance Agreement

Capital OutlayEquipment Purchases


Nonoperating Expenses

Transfers Out

Total Expenses

$ 5002J 29,211

6,186

32,500 35,397

576,500 763,800

609.000 799.197

27


Schedule of Detailed Expenses - Tower - Budget and ActualFor the Fiscal Year Ended April30' 2015


Operating Expenses

Tower RentHickory RidgeTower Real Estate Tax

Professional ServicesConsulting/Engineering

Maintenance ServicesRoutine MaintenanceLandscaping (Tower)Diesel Fuel (Generators)

Generator Maintenance

utilitiesElmhurstHanover ParkWheatonGlendale HeightsVilla Park

InsuranceTower Insurance

Tower RepairsElmhurstHanover ParkVy'heaton

Glendale HeightsVilla Park


Nonoperating Expenses

Transfers Out

1,000

3,3001,000

3,300835

3,384$

4,300 4,300 4,219

10,000 10,000

5,000900

1,000

3,500

5,000900

1,000

3.500

6,994437

11.r2210,400 i0.400 18"553

4,0004,5004,5004,0003,500

4,0004,5004,5004,0003,500

3,5752,7923,6613,4273,424

20,500 20.500 16.819

5,650 5,650 2,548

1,500

13,000

2,5007,000

1,500

13,000

2,50022,000

13

13,51 I000 000

25,000 40,000 13,524

75,950 90,850 55,723

128,585 128,585 3,000

Total Expenses

28

204.435 219.435 58.723

Documents

DUPAGE PUBLIC SAFETY COMMUNICATIONS Audit Mgmt Letter Final.pdf · DuPage Public Safety Communications (DU-COMM) is an intergovernmental agency formed in 1975 to provide public safety