S-1304 - 03/08/2011 - BUDGET - Ordinances Supporting DocumentsITEM 6.G.4)
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AGENDA ITEM
Regular Board of Trustees Meeting
of
March 8, 2011
SUBJECT: Transfers Among Budget Line Items
FROM: Sharon Dangles, Finance Director
BUDGET SOURCEBUDGET IMPACT: Effects Numerous Budget Programs
RECOMMENDED MOTION: I move that the Village Board approve Ordinance S -1304,
"An Ordinance Authorizing Transfers Among Budget Line Items" for the year ended
December 31, 2010.
Background/History:
During the course of a year, there are numerous situations that may arise that cause an account,
program, or even a fund to exceed its budget. When this occurs, State statutes provide that the
corporate authorities may make transfers from "one corporate object or purpose to another
corporate object or purpose ". Additionally, statutes provide that the corporate authorities may
delegate authority to heads of municipal departments to "delete, add to, change, or create sub-
classes within object classes budgeted previously to the department with the approval of the
budget officer or executive officer of the municipality ". The Village has defined a corporate
object or purpose to be an individual program or fund. Sub - classes within object classes have
been defined as accounts and categories within a budget program.
Now that all of the year -end accounting adjustments have been made, several budget accounts,
categories, and programs have been determined to have ended 2010 over budget. The Village
Board's policy on Finance, Taxation, and Budget, prepared based on the previously mentioned
statutes, outlines the following procedures for budget administration and how these variances are
to be addressed:
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.
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 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.
4. That any increase in the total appropriation within any fund shall be subject to
approval by the Board of Trustees upon the recommendation of the Village Manager.
In order to make as few changes to the originally adopted 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 created a need for
overtime, this may lead to the overtime account going over budget. However, this would likely
be offset by an underbudget salary account. By not doing budget transfers for these types of
situations we preserve the original budget as the basis for evaluating our actual performance
versus expected performance.
Through Budget Year 2002, staff approved an extensive listing of budget transfers
administratively due to budget variances in account categories within a single budget program as
provided for under Procedure #1. In practice, these transfers were only reflected in the Village's
audit report-our accounting records were never adjusted for any budget transfers in order to
maintain proper original budget /actual comparison data. With the new reporting requirements
associated with GASB Statement #34, the Village is now required to publish original budget
amounts in addition to revised budget amounts in its audit report. This new requirement reduces
the value of these administrative transfers required under option #1. After consultation with the
Village's auditors, in Budget Year 2003 and thereafter only program -to- program transfers and
additional fund appropriations are recorded. These transfers are required since this is the level of
legal control where budget compliance is measured.
In addition to the budget transfers required under the Village's Financial Policy ordinance,
during 2004 the Village Board began requiring budget transfers during the year when an
individual line item account exceeded budget by more than 10 %. This policy was revised in
October, 2006 by eliminating the 10% threshold and instead requiring line item transfers when
an account exceeds its budget by $2,500 in a material and supply, operation and contractual or
capital account (6000 to 9000 account series) or $10,000 in a personnel series account (5000
account series). Many of these transfers have already been approved by the Village Board and
have been posted to the accounting system; thus, these transfers are not reflected here.
Please note that all transfers are only for the amounts necessary to offset the individual program
budget variances, and in most cases the transfer is done only to the individual line item that has
the largest variance. In most cases it is several accounts that would cause a program to exceed
its budget. Also, in some cases the variance in a particular line item may be greater than the
amount of the transfer, with offsets found in other line items within the budget program. After
these transfers are made, numerous line -items and categories will remain over budget; however,
each program in total will be within budget.
Program Transfers
The total actual expenditures are under the budgeted expenditures by $.8 million for the year
ending December 31, 2010. The following is a brief explanation of the causes of program
transfers that exceed $10,000:
Program 121 - Legal: Account 121 -76320 (Village Prosecutor) is over budget in total by $14,565
due to ongoing litigation. The Legal Contingency budgeted amount of $100,000 was used to
offset these legal expenses.
Program 134 -Risk Management: Account 134 -50000 (Salaries -Full time) is over budget by
$22,850 due to a cost allocation of one's time spent on risk management issues.
Program 151- Information Services: Account 151 -91600 Computer Hardware & Software is over
budget by $72,560 for various information technology related projects. The total IT budget was
within their original budget request.
Program 321 - Building and Grounds: Account 321 -77000 (Other Services) was over budget by
$56,830 due to the unbudgeted recycling disposal program for residents. The Village did receive
grant money for this, which offsets this expenditure in grant revenue.
Program 335 - 17orestry Tree Services (account 335- 76800) is over budget by $60,560 due to the
unanticipated storm damage.
Program 611 - Police Services Management: Account 611 -50000 (Salaries — Full Time) is over
budget by $100,785 due to the budgeted early retirement that did not occur in 2010. Account
611 -76300 (Outside Legal Services) is over budget by $57,225 due to ongoing legal proceedings.
Program 621 - Police Field Services: Salaries Full time is over budget by $100,785 due to the
budgeted early retirement that did not occur in 2010. Salaries — Overtime Special Detail is over
budget by $96,055 due to a special detail at MB Financial Bank. This is offset by revenue the
Village received in Special Services — Police of $145,000. Health Insurance was over budget by
$18,345 due to budgeted cost savings in the police union contract.
Program 631 - Police General Support: Account 631 -50000 (Salaries — Full Time) is over budget
by $56,990 due to the budgeted early retirement that did not occur in 2010.
Program 636 - Administrative Adiudication: Salaries Full -time and Part-time was over budget by
13,280 and 10,000 respectively. This was a newly created program in 2010 and most of these
expenditures were budgeted for in program 634 (Police Records). It was determined to keep
track of these expenditures in a separate program, which is the reason why program 636 was
created.
Program 700 -Fire, Rescue & EMS Operations: Firefighters' Pension Fund contributions are
over budget by $70,960 due the actual contribution rate of 39.22% being above of the rate of
35.37% assumed in the budget.
Program 731 - Emergency Medical Services: Account 731 -76700 (Contract Services) was over
budget by $41,165 due to the budgeted amount based on the assumption that this was planned to
be reduced.
Program 361 - Street General Salaries: Account 361 -51500 (Health Insurance) is over budget by
$50,000 due to the unbudgeted expense of certain employee(s).
Program 351 -Water Operations: Account 351 -65000 (General Equipment) is over budget by
$15,950 due to the purchase of water meters for replacements. Account 351 -71300 (Electric) is
over budget by $13,200 due to the actual usage being higher than the budgeted amount. Account
351 -74400 (DWC Fixed Costs) is over budget by $29,925 due to a prior year adjustment billing
the Village received from DuPage Water Commission.
Program 811 -Sports Core General Operations: Salaries Full -time and IMRF are over budget by
$21,625 and $11,475 respectively due to an employee who left and received final payout
amounts from the value of their accumulated time on the books. Seasonal Salaries was over
budget by $14,635 due to the need for additional assistance.
Program 813 — Summer Tennis: Account 813 -50200 (Seasonal Salaries) was over budget by
$13,515 due to the need for additional help needed to meet the demands of the tennis program.
Program 821 — Clubhouse Food & Beverage Operations: Account 821 -54050 (Unemployment
Compensation) is over budget by $30,385 due to the unbudgeted amount based on former
employees gaining employment. Account 821 -72300 (Maint. Other Equipment) is over budget
by $13,245 due to unexpected repairs.
Program 823 — Golf Food & Beverage: Part-time salaries was over budget by $10,590 due to the
need for additional assistance. Account 823 -54050 (Unemployment Compensation) is over
budget by $13,810 due to the unbudgeted amount based on former employees gaining
employment.
Program 831 -Golf Club General Operations: Account 831 -54050 (Unemployment
Compensation) is over budget by $14,725 due to the unbudgeted amount based on former
employees gaining employment. Account 831 -50200 (Seasonal Salaries) was over budget by
$12,570 due to the need for additional help needed to meet the demands of the operations.
Program 834 — Golf Course Maintenance: Salaries — Overtime is over budget by $18,910 due to
the unexpected storms that occurred, which resulted in overtime. Account 834 -61800
(Chemicals) was over budget by $24,825 due to maintaining the field from the unexpected storm.
Program 844 — Golf Improvements — Surcharge: Account 844 -65000 (General Equipment) is
over budget due to the purchase of sod replacement and rental of pumps to assist with the clean-
up from the storms.
Program 133 - Employee Benefits: Account 133 -70340 (HMO Premiums) is over budget by
$28,380 due to more employees than expected moving from a PPO plan to a HMO Plan.
Account 133 -70900 (Dental Claims) is over budget by $11,670 due to more claims.
Program 341 - Garage Operations: Account line item 341 -60300 (Gas & Oil) is over budget by
$27,785 due to the cost of gas and oil exceeding budget.
Please feel free to contact me if you should have any comments or questions.
ORDINANCE 2011- BU -EXI -S -1304
AN ORDINANCE AUTHORIZING TRANSFERS
AMONG BUDGET LINE ITEMS
WHEREAS, the Village Manager has recommended certain transfers among budget line items in
the Annual Budget Ordinance passed for the fiscal year beginning January 1, 2010 and ending December
31, 2010, and certain transfers of sums of money in said Budget Ordinance from one object or purpose to
another object or purpose; and
WHEREAS, the Village President and Board of Trustees concur with and approve of the Village
Manager's recommendations.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS that the following
transfers are hereby authorized:
Section 1: The recitals above are hereby incorporated into and made a part of this ordinance.
Section 2: In the attached schedule, attached as "Exhibit A", the amounts shown in the column
titled "Transferred From" represent unexpended balances. The total of said amounts are hereby
transferred to the various items specified in the "Transferred To" column immediately opposite the items
specified in the "Transferred From" column.
Section 3: This ordinance shall be in full force and effect from and after its passage and approval
as required by law.
Section 4: All ordinances or parts thereof in conflict with the provisions of this ordinance be and
the same are hereby repealed to the extent of such conflict.
APPROVED THIS EP day of March, 2011.
PASSED THIS 8'" day of March, 2011.
Ayes:
Nays:
Absent:
John W. Craig
Village President
ATTEST:
Charlotte K. Pruss
Village Clerk
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