S-929 - 03/09/1999 - BUDGET - Ordinances Supporting Documents Irk
V
VILLAGE OF OAK BROOK
'I
1200 OAK BROOK ROAD
OAK BROOK , ILLINOIS 60513-2255
I
PHONE: 630 990.3000
Date: March 3, 1999 FAX: 630 990-0876
it
To: Village President and Board of Trustees l
From: Darrell Langlois 1
Recommendation: That the Village President and Board of Trustees approve the
attached ordinance auftwizing transfers among budget line items
for the year ended December 31, 1998
i
Now that all of the year-end accounting adjustments have been made, several budget
accounts, categories, and programs have been determined to have ended 1998 over
budget. The Village Board's policy on Finance, Taxation, and Budget outlines the
following procedures for budget administration and how these variances are to be
addressed:
I
1. That the Budget Officer,with the approval of the Village Manager,may
authorize transfers of budgeted funds between accounts or between account
categories within a single budget program.
I
2. That an y transfer of budgeted funds from one budget program to another shall
be subject to approval by the Board of Trustees upon the recommendation of the
Village Manager.
3. That any transfer from contingency shall be subject to approval by the Board
of Trustees upon the recommendation of the Village Manager.
I
4. That any increase in the total appropriation within any fund shall be subject to G
approval by the Board of Trustees upon the recommendation of the Village
Manager.
i
In order to make as few changes to the budget as possible, formal budgetary control has
been established at the category level, i.e. personnel, materials and supplies, operation
and contractual, and capital. For example, if staff turnover cre4ted a need for overtime,
this may lead to the overtime account going over budget. However, this would be offset II
by regular salaries being under budget. By not doing budget transfers for these types of
situations we preserve the original budget as the basis for evaluating our actual II
performance versus expected performance.
wim
Budget Transfers
March 3, 1999
Page 2
After the budget transfers were made administratively as authorized in item #1, some
individual programs remained over budget. The schedule attached to the ordinance
provides the necessary transfers between budget programs so that each category in every
program is within budget. Please note that while some over budget line items will
remain,each category in total will be within budget.
Program Transfers
i
The following is a brief explanation of the causes of the more material budget transfers:
Program 121-Leval: This variance resulted from the costs associated with litigation and
outside attorney fees exceeding the amount budgeted for this activity.
Fin=—M 721_FiM Suppression: The overtime variance was caused by the delay in filling
two firefighter/paramedic positions due to than unfair Tabor practice charge regarding
contract personnel. This variance is mostly offset in the EMS program since there are
substantial unspent funds for contract paramedics in line item 731-7700-Other Services,
The Salaries Full Time variance was due to are audit requirement that a prevision for
retroactive pay be recorded for represented personnel.
PrQeMm 971,-Community Events: Most of this variance is in the account budgeted for
Ethnic Fest. For budget purposes, this line item is shown net of revenue for the event.
For accounting purposes we are required to shove revenues separate from the expenses.
Revenue account number 10-4463 has a balance of $7,476 from Ethnic Fest which
somewhat offsets this variance. The remainder of the variance is due to the event not
meeting its revenue targets.
FrQSrr g l�,
812, 81,,3,E 8 4- ate th & Tennis Club: These transfers are,, due mainly to
increased activity at the facility in 1998. For program 814-Tennis Operation-Indoor, the
1998 budget was prepared assuming operations of the Tennis Dome only through May,
1998. Since the facility was operated during the fall of 1998, these transfers are needed
to offset variances caused by twe.'V,a months of expenses compared to a five month
budget. Indoor tennis revenues were over budget by $47,753, offsetting most of this
transfer.
I
pro.graMs..8 l F22,.B,� g23-F�od & 13eyeragc: These programs were all over budget due
to substantially increased activity over 1997. While the Banquet program budget transfer
,.r it
is 5184,750, revenues from Food & Beverage operations were over budget by $196,237,
more than offsetting these variances. I
;I, I
WPM-
Budget Transfers
March 5, 1998
Page 3
Programs 31-CYolf Club C;Sneral QVF, atioMo The variance in cost of sates was due to
the reduction in gross profit margin on inventory during the second half in 1998 in order l
to inc*.ease sales,thus reducing inventory levels prior to the clubhouse expansion project.
Account 7700-0ther Services was over budget because $15,000 for the clubhouse
architect and irrigation consultant were not rebudgeted in 1998. "These amount were not
spent in the 1997 budget. II
i'
Fund Appropriation Amendments
At the fund level, total expenditures were under the 1998 appropriation in all cases.
Thus,no fund appropriation amendments aye required this year.
Please feel free to contact one if you should have any comments or Questions.
it
I
I.
I
I,
i
i
771 W-WWWNW-7
ox
B. Q,R, MANQES d!C RESOL LMQNS:
5 5) I t�.99-BU-EXI-
AMQ 7,ING TRANSFERS A.M!QNQ BUWEI LINE B-929
ITEMS,: TRANSFEWSo AMONG
BUDGET LINE I
Now that all of the year-end accounting adjustments have been made,
several budget accounu, categories, and programs have been
determined to have ended 1998 over budget. The Village Board's
policy on Finance, Taxation, and Budget outlines the fallowing
procedures for budget administration and how these variances are to
be addressed:
i
t. That the Budget Officer, with the approval of the Village
Manager, may authorize`transfers of budgeted funds between
accounts or between mount categories within a single budget
program-
2. That any transfer of budgeted funds from one budget program to
another shall be subject to approval by the Board of Trustees
upon the recommendation of Village Manager.
3. That any transfer from contingency shall be subject to approval
by the Board of Trustees upon the recommendation of the
Village Manager.
i
4. That any increase in the total appropriation witl•:in any fund
shall be subject to approval by the Board of Trustees upon the
recommendation of the Village Manager.
i
In order to make as few changes to the budget as possible, formal
budgetary control has been established at the category level, i.e.
personnel, materials and supplies, operation and contractual, and
capital.
The following is a brief explanation of the causes of the more
material budget transfers:
¢r 12 -Leuai: This variance resulted from the costs associated
with litigation and outside attomzy fees exceeding the amount
budgeted for this activity. I'
arc ipo scion: The overtime variance was caused by
I
the delay in filling two firefighter/pw=edic positions due to the
unfair labor practice charge regarding contract personnel. This
ViLLAQR OF OAK BROOK Minutes 10 of 22 March 9, 1999
5-
variance is mostly offset in the EMS program since there are
substantial unspent funds for contract paramedics in line item 731-
7700-Other Services. The Salaries Full Time variance was due to an
audit requirement that a provision for retroactive pay be recorded for
represented personnel.
ro ra 971-Community.Events: Most of this variance is in the
account budgeted for Ethnic Fest. For budget purposes,this line item
is shown net of revenue for the event. For accounting purposes we
are required to show revenues separate from the expenses. Revenue i
account number 10-4463 has a balance of$7,476 from Ethnic Fest
vAdch somewhat offsets this variance. The remainder of the variance
is due to the event not meeting its revenue targets-
transfers lub•• These transfers '
ogrs 811.? 2 813 +8i: 814-Seth ,Tnn__C___
activity at the facility in 1948. For
are due mainly to increased
program,814-Tennis Operation-Indoor,the 1998 budget was prepared
assuming operations of.the Tennis Dome only through May, 1998.
Since the facility was operated during the Fall of 1998,these transfers
are needed to offset variares caused by twelve months of expenses
compared to a five month budget. Indoor tennis revenues were over
budget by 547,753,offsetting most of this transfer.
Programs g2l 822 &823-F& Beverage: These programs were
all over budget due to substantially increased activity over 1997.
While the Banquet program budget transfer is S184,750, revenues
from Food & Beverage operations were over budget by $196,237,
more than offsetting these variances.
I
E�8
m�831 Golf Cuh Ge__Y r _teral one ea t ions. The variance in cost of
sates was due to the reduction in gross profit margin on inventory
during the second half in 1998 in order to increase sales, thus
reducing inventory levels prior to the clubhouse expansion project.
Account 7700-Other Services was over budget because $15,000 for
the clubhouse architect and irrigation consultant were not rebudgeted
in 1998. These amounts were not spent in the 1997 budget.
At the fund level, total expenditures were under the 1998
appropriation in all caps. Thus, no fund appropriation amendments
are required this year.
Motion by Trustee McInerney, seconded by Trustee Bartecici, to pass
Ordinance 99.BU-EX t•S-929, "Ordinance Authorizing Transfers
' Among Budget Line Iterns"for the year ended December 31, 194$,as
presented and waive the full reading thereof. ROLL CALL.VOTE;
VILLAGE OF OAK BROOK Minutes 1 I of 22 March 9, 1949
A/, 5- 3
Ayes: 4 - 'Trustees Bartecki,McInerney,Savino and Shumate.
Nays: 0 - None.
Absent: 2 - Trustees Caleel and Kenny.. Motion carried.
4) MQUaIgN 92-BE)-AF -? RES.99-BD-AFC-
ANGINC THE NAME AND ESTABLISHING AN Ap I= R-720
CQMM1nEF. F41IR.-'I, E�P[IR_PQSF OE PLANNING ADD CHANGE NAME AM
ESTABLISH AD TK:
CQMINATINQ THE 1999 Q" II&QQK AMbdN CMMTEE FOR
F.Esny,&; 1999 OAK BROOtC
AUTUMN FESTIVA
Pursuant to Village Board direction at the Regular meeting of
February 23, 1999, the Village Attorney has drafted a resolution
which changes the name from Oak Brock Ethnic Fest to Oak Brook
Autumn Festival and establishes an ad hoc committee for the 1999
Oak.Brook Autumn Festival.
Motion by Trustee McInerney,seconded bar Trustee Barzecki, to pass
Resolution 99-BD-AFC-R-720, "A Resolution Changing The Name
And Establishing An Ad Hoc Committee For The Purpose Of
Planning And Coordinating The 1999 Oak Brook Autumn Festival",
as tented and waive the full reading thereof ROLL CALL VOTE:
Ayes: 4 Trustees Bartccid,McInerney,Savino and Shumate.
Nays: 0 - None.
Absent: 2 - Trustees Caleel and Kenny. Motion carried.
Trustee Kenny arrival at 8:25 p.m.
3) QIt.DIN CE 92-ZO-SU FP-S 428 AN QR12INANCE ORD.99-ZO-SU-
GRANTING A FLOOD PLAIN SPECIAL USF, PERMIT S-928
P�gSUMU IQ SECTIQN JU4 QE THE, CODE OF GATING A
0gp1NA CES OF 3EE VILLAGE OF OAK IaRQQ.IC PLAIN SPECIAL PERMIT
ILLINOIS(Yorkshire Woods&bdivisionJ: (Yorkshire Yoad;
Subdivision)
Discussed and direction given at the Regular meeting of February 23, PAVING AND WA
1999. The ordinance grants a flood plain special use to permit the MAIN PROJECT
Paving and Water Main Project in Yorkshire Woods subject to the
following conditions:
During construction, an effort will be made to preserve as many trees
as possible;and final engineering approval.
Motion by Trustee Savino, seconded by Trustee Ilartecki, to pass
Ordinance 99-ZO-SU-FP-S-928, "'An Ordinance Granting A Flood
Plain Special Use Permit Pursuant To Section 10-34 Of The Code Of
Ordinances Of The Village Of Oak Brook, Illinois(Yorkshire Woods
VILLAGE OF OAK BROOK Minutes 12 of 22 March 9, 1449