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s-1387 - 12/10/2013 - BUDGET - Ordinances Supporting Documents ITEM 1I.B.1) PGA 0 OgK49 IV 0 0 co G p COON14,��= AGENDA ITEM Regular Board of Trustees Meeting of December 10, 2013 SUBJECT: 2014 Municipal Budget FROM: Sharon Dangles Finance Director BUDGET SOURCE/BUDGET IMPACT: Ordinance Adopting the 2014 Budget RECOMMENDED MOTION: Option 1: (Approve budget with changes as noted in Attachment B, including pension funds and Foreign Fire Tax Fund): I move that the Village Board adopt Ordinance 2013-BU-EX6-S-1387, an Ordinance Adopting the Budget of the Village of Oak Brook for 2014 for budgeted revenues of $52,830,490 and budgeted expenditures of$52,472,540. Option 2: (Approve budget with changes as noted in Attachment B, excluding pension funds and Foreign Fire Tax Fund): I move that the Village Board adopt Ordinance 2013-BU-EX6-S-1387, an Ordinance Adopting the Budget of the Village of Oak Brook for 2014 for budgeted revenues of $46,020,935 and budgeted expenditures of$47,894,785. Background/History: The Village of Oak Brook operates under the Budget Officer Act as outlined in Chapter 24, Section 8-2-9 of the Illinois Compiled Statutes, as revised. The Act requires the Village President and Board of Trustees to adopt the annual budget prior to the beginning of the fiscal year to which it applies and provides that the budget shall serve as the Village's annual appropriation ordinance. During the budget workshop meeting there were a number of issues discussed. It is recommended that these items be further discussed at board meetings after the first of the year. 1. Discussion took place whether we can spend non general fund money (such as hotel or infrastructure) for general fund purposes. 2. No consensus if riverwalk or future garage to house an ambulance be added to the five year plan. 3. Golf drainage project was discussed and determined more analysis needs to be done. 4. Discussion of the school and library combining resources. Can we make library FTE budget neutral? 5. B&T Recreation manager — Can we possibly make this a part time position to help Trey out? Also, could be looked at leaving Trey as the director reporting to Village Manager for Golf and non-golf related functions. 6. How much can we expand the B&T to justify Tami's position from part-time to full- time? 7. Police and Firefighter's pension funds and Foreign Fire Tax Fund can be excluded from the budget. The Village will still be able to participate in the GFOA budget award program and will not inhibit us from receiving the award. 8. Electrical project is currently in the 2015 five year plan until Board gives final approval if they would want to include in the 2014 budget. 9. Continue to evaluate polo, including whether it can be operated privately at some point in the future. 10. How can the budget process be improved in the future? Attachment A — This reflects a summary of all funds estimated 2014 revenues and expenditures. Attachment B — This reflects a summary of funds with pro�osed changes as discussed during the budget workshop meetings held on November 19th and 25T. The General Corporate Fund includes three additions to the budget: 1) $3,150 in liability insurance due to updated IRMA estimates, 2) Fire station landscaping for $5,000, and 3) Fire training for $8,285. Also, three items were reduced in the budget: 1) Sprinkler system reduced by $20,000 due to revised cost estimate, 2) Actuarial fees reduced by $12,000, and 3) Fire Lieutenant promotion of $13,285. The impact to the General Corporate Fund with the above changes is a total reduction of expenditures of$28,850. The Infrastructure and Water Fund reflects a reduction in IRMA liability insurance of $19,950 and $4,150 respectively. Sports Core Fund reflects an addition in IRMA liability insurance of $1,800. Equipment Replacement Fund has three changes to the budget: 1) Fire equipment budgeted in 2013 is being moved to the 2014 budget for $34,500, 2) Police van budgeted in 2013 is being moved to the 2014 budget for $26,800, and 3) Fire pumper truck cost estimate was reduced by $25,000 due to a revised cost estimate. The impact to the Equipment Replacement Fund with the above changes is an increase of$36,300. Recommendation: Option 1: (Approve budget with changes as noted in Attachment B, including pension funds and Foreign Fire Tax Fund): It is recommended that the Village Board adopt Ordinance 2013-BU-EX6-S-1387, an Ordinance Adopting the Budget of the Village of Oak Brook for 2014 for budgeted revenues of $52,830,490 and budgeted expenditures of$52,472,540. ORDINANCE 2013-BU-EX6-S-1387 AN ORDINANCE ADOPTING THE BUDGET OF THE VILLAGE OF OAK BROOK FOR 2014 BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS as follows: Section 1: Findings: The President and Board of Trustees find that the tentative annual budget of the Village of Oak Brook for 2014 has been conveniently available to public inspection for at least ten (10) days prior to its passage in pamphlet form as prescribed by the corporate authorities. A public hearing has been held prior to final action on the budget, notice of which hearing was given by publication in a newspaper having general circulation in the Village of Oak Brook, said notice having been published at least one week prior to the time of hearing. The hearing on the budget was held not less than one week after the tentative annual budget was published, by placing it on file with the Village Clerk for public inspection. Section 2: The sums set forth for the purposes indicated in the 2014 Municipal Budget of the Village of Oak Brook attached hereto and made a part hereof are hereby budgeted to pay all necessary expenses and liabilities of the Village of Oak Brook for the fiscal period beginning January 1, 2014 and ending December 31, 2014. Section 3: The Village of Oak Brook hereby approves and adopts the 2014 Municipal Budget as attached hereto. Section 4: In case of a vacancy in any office specified in this Ordinance, the Appointing Authority shall not be required to fill such office, if, in his or her judgment or discretion, there is no necessity therefore. Section 5: The 2014 Municipal Budget may be amended as provided by law. Section 6: This ordinance shall be in full force and effect from and after passage and approval pursuant to law. APPROVED THIS 10th day of December, 2013. Gopal G. Lalmalani Village President PASSED THIS 10th day of December, 2013. Ayes: Nays: Absent: Ordinance 2013-BU-EX6-S-1387 Adopting 2014 Budget Page 2 of 2 ATTEST: Charlotte K. Pruss Village Clerk