date: may 16, 2018 - city of dekalb
TRANSCRIPT
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.
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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.”
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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
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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.
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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
City of DeKalb 89 Adopted Budget
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)
City of DeKalb 130 Adopted Budget
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
City of DeKalb 176 Adopted Budget
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
City of DeKalb 177 Adopted Budget
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
TOTAL CONTRACTUAL SERVICES 87,928 43,777 93,566 93,566
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
City of DeKalb 196 Adopted Budget
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
TOTAL CONTRACTUAL SERVICES 85,443 38,999 89,148 89,148
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
TOTAL SERVICE CHARGES 477,022 338,056 478,763 583,240
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
City of DeKalb 197 Adopted Budget
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
TOTAL CONTRACTUAL SERVICES 623,235 244,550 530,100 486,083
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
City of DeKalb 205 Adopted Budget
*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
TOTAL CONTRACTUAL SERVICES 28,890 10,404 23,308 20,808
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
TOTAL SERVICE CHARGES 130,000 65,000 120,000 120,000
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
City of DeKalb 207 Adopted Budget
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 20 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 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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 21 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 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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 22 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 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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 89 TIME: 09:54:09 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 -------------------------------------------------------------------------------------------------------------------------------- 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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 90 TIME: 09:54:09 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 -------------------------------------------------------------------------------------------------------------------------------- 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)
DATE: 01/08/2018 CITY OF DEKALB PAGE: 121 TIME: 09:54:10 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 122 TIME: 09:54:10 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 123 TIME: 09:54:10 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 124 TIME: 09:54:10 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 125 TIME: 09:54:10 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 157 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 158 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
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)
DATE: 01/08/2018 CITY OF DEKALB PAGE: 162 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 163 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 164 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
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
OTHER INCOME OTHER INCOME93-00-00-008-3610 INVESTMENT INTEREST 0 0 617,000 143,300 617,000 617,000
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 165 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
FUND: POLICE PENSION 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
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 166 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
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
OTHER INCOME OTHER INCOME95-00-00-008-3610 INVESTMENT INTEREST 0 0 480,000 210,136 480,000 480,000
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
DATE: 01/08/2018 CITY OF DEKALB PAGE: 167 TIME: 09:54:11 DETAILED BUDGET REPORT ID: BP430000.WOW
FUND: FIRE PENSION 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
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