S-1564 - 03/26/2019 - BUDGET - Ordinances Supporting DocumentsBOT AGENDA Page 1
BOARD OF TRUSTEES MEETING
SAMUEL E. DEAN BOARD ROOM
BUTLER GOVERNMENT CENTER
1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS
630-368-5000
AGENDA ITEM
Regular Board of Trustees Meeting
of
March 26, 2019
SUBJECT: Amendments and Transfers Among Budget Line Items
FROM: Jason Paprocki, Finance Director
BUDGET SOURCE/BUDGET IMPACT: Effects Numerous Budget Programs
RECOMMENDED MOTION: I move that the Village Board approve Ordinance 2019-
BU-AMEND-ND-S-1564, “An Ordinance Authorizing Amendments and Transfers Among
Budget Line Items” for the year ended December 31, 2018.
Background/History:
During the course of a year, numerous situations may arise that can 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 2015 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.
ITEM 6.C.1
BOT AGENDA Page 2
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 under budget 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 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 (60000 to 90000 account series)
or $10,000 in a personnel series account (50000 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
BOT AGENDA Page 3
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 General Corporate Fund ended 2018 with an increase in fund balance (unaudited) of
$0.7 million. The total revenues were $26.1 million with total expenditures of $25.4
million. There are numerous situations that occur during the year which may cause a
particular line item to go over the annual budget. The following is a brief explanation of
the causes of individual account transfers that exceed $10,000:
Program 121 – Legal: Account 121-76320 (Village Prosecutor) is over budget in total by
$69,185 due to ongoing litigation.
Program 132 – Human Resources: Account 132-52100 (Physical Examinations) is over
budget in total by $16,810 due to a change in the program where exam fees are allocated.
Program 151 – Information Services: Account 151-77000 (Other Services) is over
budget in total by $16,425 due to various electrical, keyless entry, and camera work.
Account 151-91600 (Computer Hardware & Software) is over budget in total by $42,470
due to the monopole replacement project and other miscellaneous items.
Program 321 – Buildings & Grounds: Account 321-71200 (Natural Gas) is over budget
in total by $14,010 due to increases in natural gas usage. Account 321-76500 (Maint.
Services – Grounds) is over budget in total by $18,970 due to BGC irrigation system
repair and installation.
Program 421 – Municipal Building Improvements: Account 421-90100 (New
Equipment) is over budget in total by $14,115 due to the Police Department Starcom
Amplifier System installation. Account 421-90200 (Equipment Replacement) is over
budget in total by $12,725 due to Library lighting upgrades.
Program 511 – Library General Operations: Account 511-50000 (Salaries Full-Time) is
over budget in total by $34,390 due to a reclassification in employee payroll allocations.
Program 611 – Police Services Management: Account 611-50000 (Salaries Full-Time) is
over budget in total by $11,730 due to comp time buy back and the change in accrued
payroll. Account 611-51200 (Police Pension) is over budget in total by $15,345 due to
pension contributions being higher than originally projected.
Program 621 – Police Field Services: Account 621-51200 (Police Pension) is over
budget in total by $130,355 due to pension contributions being higher than originally
BOT AGENDA Page 4
projected. Account 621-51500 (Health Insurance) is over budget in total by $20,385 due
to increases in insurance rates higher than projected.
Program 632 – Support Services Detectives: Account 632-51200 (Police Pension) is over
budget in total by $15,485 due to pension contributions being higher than originally
projected.
Program 700 – Fire, Rescue, & EMS Operations: Account 700-51500 (Health Insurance)
is over budget in total by $24,570 due to increases in insurance rates higher than
projected.
Program 171 – Hotel/Motel Tax: Account 171-76830 (2% Beautification & Projects) is
over budget in total by $61,040 due to the Jorie Blvd. beautification project planning.
Program 360 – Public Works Management: Account 360-76700 (Contract Services) is
over budget in total by $12,105 due to temporary staff utilized during the year.
Program 460 – Engineering: Account 460-76200 (Engineering Services) is over budget
in total by $173,165 due to a reclassification of in-house engineering costs.
Program 351 – Water Operations: Account 351-50300 (Salaries Overtime) is over
budget in total by $11,325 due to time spent on various water main breaks during the
year. Account 351-65000 (General Equipment) is over budget in total by $17,695 due to
the purchase of water meter reading equipment. Account 351-71300 (Electric) is over
budget in total by $20,050 due to increases in electricity costs.
Program 451 – Water System Improvements: Account 451-65000 (General Equipment)
is over budget in total by $1,825,155 due to the replacement of water meters. Account
451-77000 (Other Services) is over budget in total by $26,735 due to a BGC water main
replacement.
Program 812 – Swimming Operations: Account 812-65000 (General Equipment) is over
budget in total by $10,005 due to various pool area repairs and upgrades. Account 812-
77100 (Pool Management Fees) is over budget in total by $105,000 due to the Park
District taking over swim operations.
Program 813 – Summer Tennis: Account 813-50500 (Commissions) is over budget in
total by $12,790 due to the relaunch of the tennis program during the 2018 season.
Account 813-77000 (Other Services) is over budget in total by $33,930 due to the hiring
of a head tennis professional for the 2018 season.
Program 816 – Open Fields: Account 816-79400 (Independence Day) is over budget in
total by $10,240 due to additional expenses related to the Taste of Oak Brook.
Program 821 – Clubhouse F&B Operations: Account 821-50000 (Salaries Full-Time) is
over budget in total by $15,150 due to employee promotions.
BOT AGENDA Page 5
Program 822 – Poolside Grill Food & Beverage: Account 822-50200 (Salaries Seasonal)
is over budget in total by $22,125 due to the hiring of staff that was previously budgeted
to be outsourced. Account 822-63200 (Food Cost) is over budget in total by $12,235 due
to the purchase of inventory that was previously budgeted to be outsourced.
Program 831 – Golf Club General Operations: Account 831-65000 (General Equipment)
is over budget in total by $13,400 due to the purchase of golf patio furniture. Account
831-71300 (Electric) is over budget in total by $15,475 due to increases in electricity
costs. Account 831-73700 (Bank Service Fees) is over budget in total by $10,190 due to
increased credit card processing.
Program 833 – Golf Cart Operations: Account 833-50200 (Salaries Seasonal) is over
budget in total by $13,465 due to the reclassification of employee payroll allocations
between line items. Account 833-73900 (Operating Lease Payment) is over budget in
total by $49,575 due to the change in account where lease payments are recorded. These
payments were budgeted in a different account. Account 833-90200 (Equipment
Replacement) is over budget in total by $13,065 due to utility cart purchases being higher
than projected.
Program 834 – Golf Course Maintenance: Account 834-50000 (Salaries Full-Time) is
over budget in total by $32,530 due to employee promotions. Account 834-51500
(Health Insurance) is over budget in total by $10,565 due to changes in insurance
enrollments. Account 834-54050 (Unemployment Compensation) is over budget in total
by $31,795 due to an increase in offseason claims. Account 834-61900 (Golf Maint.
Supplies) is over budget in total by $10,710 due to increases in golf course supplies.
Account 834-72000 (Maint. Roads & Paths) is over budget in total by $43,580 due to
golf path replacements. Account 834-72300 (Maint. Other Equipment) is over budget in
total by $13,870 due to a garage door replacement.
Program 133 – Employee Benefits: Account 133-70900 (Dental Claims) is over budget
in total by $16,510 due to increases in premiums greater than budgeted.
Program 342 – Equipment Replacement: Account 342-65000 (General Equipment) is
over budget in total by $18,975 due to miscellaneous vehicle repairs and setup costs.
Budget Amendments
Promenade TIF Fund – Account 283-80700 (Debt Principal) was increased $30,000 due
to an increase in TIF note principal payments from higher revenues.
Sports Core Fund – The following budget accounts were increased:
Account 821-50100 (Salaries Part-Time) was increased $2,080 due to additional
staff time needed for the increase in events held.
Account 821-50200 (Salaries Seasonal) was increased $2,385 due to additional
staff time needed for the increase in events held.
BOT AGENDA Page 6
Account 821-62300 (Building Maintenance Supplies) was increased $8,500 due
to an increase in general building repairs.
Account 821-72200 (Maintenance Buildings) was increased $15,355 due to Bath
& Tennis Clubhouse roof repairs.
Account 821-77000 (Other Services) was increased $10,290 due to Bath & Tennis
Clubhouse door keyless entry installations.
Account 821-90400 (Structural Improvements) was increased $139,460 due to the
electrical upgrade and generator installation project.
Account 833-50200 (Salaries Seasonal) was increased $11,365 due to the
reclassification of employee payroll allocations between line items.
Account 834-71200 (Natural Gas) was increased $915 due to increased utility
costs.
Recommendation:
Staff recommends the Village Board approve Ordinance 2019-BU-AMEND-ND-S-1564,
“An Ordinance Authorizing Amendments and Transfers Among Budget Line Items” for
the year ended December 31, 2018.
ORDINANCE 2019-BU-AMEND-ND-S-1564
AN ORDINANCE AUTHORIZING AMENDMENTS AND TRANSFERS
AMONG BUDGET LINE ITEMS
WHEREAS, the Village Manager has recommended certain amendments and transfers among
budget line items in the Annual Budget Ordinance passed for the fiscal year beginning January 1, 2018 and
ending December 31, 2018 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
amendment is 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 various items specified in the “Transferred To” column immediately opposite the items specified in the
“Transferred From” column.
Section 3: The Promenade TIF Fund budget is amended by increasing the amounts in the following
accounts:
1. Account 283-80700 (Debt Principal), by $30,000
Section 4: The Sports Core Fund budget is amended by increasing the amounts in the following
accounts:
1. Account 821-50100 (Salaries Part-Time), by $2,080
2. Account 821-50200 (Salaries Seasonal), by $2,385
3. Account 821-62300 (Building Maintenance Supplies), by $8,500
4. Account 821-72200 (Maintenance Buildings), by $15,355
5. Account 821-77000 (Other Services), by $10,290
6. Account 821-90400 (Structural Improvements), by $139,460
7. Account 833-50200 (Salaries Seasonal), by $11,365
8. Account 834-71200 (Natural Gas), by $915
Section 5: This ordinance shall be in full force and effect from and after its passage and approval
as required by law.
Section 6: 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.
[SIGNATURE PAGE FOLLOWS]
Ordinance 2019-BU-AMEND-ND-S-1564
Authorizing Amendments and Transfers
Among Budget Line Items Page 2 of 2
APPROVED THIS 26th day of March, 2019.
Gopal G. Lalmalani
Village President
PASSED THIS 26th day of March, 2019.
Ayes:
Nays:
Absent:
ATTEST:
Charlotte K. Pruss
Village Clerk
Exhibit A
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
General Corporate Fund
112 ‐ Village Clerk
112‐76700 Contract Services 2,525 112‐50000 Salaries Full‐Time 2,525
121 ‐ Legal
121‐76320 Village Prosecutor 69,185 121‐76330 Legal Contingency 50,000
121‐76360 Labor Attorney 19,185
132 ‐ Human Resources
132‐50490 Bonus Pool 7,855 132‐77000 Other Services 5,350
132‐52100 Physical Examinations 16,810 134‐70100 Liability Insurance 40,445
132‐73000 Advertising 2,525
132‐76600 Police & Fire Testing 9,955
132‐77500 Background Checks 8,650
151 ‐ Information Services
151‐50000 Salaries Full‐Time 7,510 151‐52300 Training 5,480
151‐72500 Maintenance Computers 8,760 151‐62400 Computer Supplies 6,020
151‐72550 Internet Services 8,330 151‐71100 Telecom Services 24,545
151‐77000 Other Services 16,425 151‐76700 Contract Services 13,380
151‐91600 Computer Hardware & Software 42,470 151‐76950 Consulting Services 14,825
134‐70100 Liability Insurance 19,245
321 ‐ Buildings & Grounds
321‐71200 Natural Gas 14,010 321‐51500 Health Insurance 11,245
321‐76500 Maint. Services ‐ Grounds 18,970 321‐71300 Electric 21,735
421 ‐ Municipal Building Improvements
421‐77000 Other Services 2,230 421‐76950 Consulting Services 25,000
421‐90100 New Equipment 14,115 421‐90400 Structural Improvements 4,070
421‐90200 Equipment Replacement 12,725
511 ‐ Library General Operations
511‐50000 Salaries Full‐Time 34,390 511‐50100 Salaries Part‐Time 30,445
511‐51100 IMRF 4,285 511‐71200 Natural Gas 5,155
511‐51500 Health Insurance 3,875 511‐72300 Maint. Other Equipment 1,500
511‐76650 Magic Charges 1,420
134‐70100 Liability Insurance 4,030
611 ‐ Police Services Management
611‐50000 Salaries Full‐Time 11,730 631‐51500 Health Insurance 3,495
611‐51200 Police Pension 15,345 632‐50000 Salaries Full‐Time 23,580
621 ‐ Police Field Services
621‐50330 Sal‐Overtime Special Detail 6,740 621‐50000 Salaries Full‐Time 26,645
621‐51200 Police Pension 130,355 621‐50100 Salaries Part‐Time 10,240
621‐51500 Health Insurance 20,385 621‐50300 Salaries‐Overtime 10,705
631‐50300 Salaries‐Overtime 13,710
631‐51500 Health Insurance 1,875
700‐51300 Fire Pension 59,440
741‐50300 Salaries‐Overtime 34,865
For Village President and Board of Trustee Approval
Village of Oak Brook
Budget Transfers
12/31/2018
Exhibit A
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
For Village President and Board of Trustee Approval
Village of Oak Brook
Budget Transfers
12/31/2018
631 ‐ Police Support Services General
631‐60450 Uniforms 9,505 631‐50000 Salaries Full‐Time 9,505
632 ‐ Support Services Detectives
632‐51200 Police Pension 15,485 632‐50000 Salaries Full‐Time 15,485
700 ‐ Fire, Rescue, & EMS Operations
700‐51500 Health Insurance 24,570 700‐50300 Salaries‐Overtime 30,395
700‐60450 Uniforms 2,580
700‐65000 General Equipment 3,245
711 ‐ Rescure & Fire Service Management
711‐50300 Salaries‐Overtime 7,170 711‐76750 DU‐COMM 7,170
731 ‐ Emergency Medical Services
731‐76700 Contract Services 5,285 731‐50300 Salaries‐Overtime 5,285
911 ‐ Development Services Management
911‐50000 Salaries Full‐Time 9,670 911‐76950 Consulting Services 14,255
911‐50300 Salaries Overtime 4,585
921 ‐ Code Enforcement
921‐50000 Salaries Full‐Time 7,695 921‐50100 Salaries Part‐Time 7,695
Total General Corporate Fund 579,945 579,945
Hotel/Motel Tax Fund
171 ‐ Hotel/Motel Tax
171‐76830 2% Beautification & Projects 61,040 171‐90400 Structural Improvements 61,040
Total Hotel/Motel Tax Fund 61,040 61,040
Infrastructure Fund
360 ‐ Public Works Management
360‐76700 Contract Services 12,105 360‐70100 Liability Insurance 12,105
362 ‐ Streets & Traffic Maintenance
362‐65000 General Equipment 3,565 362‐62200 Maintenance Supplies 3,565
363 ‐ Snow Removal
363‐61800 Chemicals 6,340 363‐77000 Other Services 6,340
460 ‐ Engineering
460‐76200 Engineering Services 173,165 461‐76200 Engineering Services 164,450
461‐90700 Street Improvements 8,715
Total Infrastructure Fund 195,175 195,175
Exhibit A
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
For Village President and Board of Trustee Approval
Village of Oak Brook
Budget Transfers
12/31/2018
Water Fund
351‐Water Operations
351‐50300 Salaries Overtime 11,325 351‐50000 Salaries Full‐Time 51,900
351‐62200 Maintenance Supplies 2,830
351‐65000 General Equipment 17,695
351‐71300 Electric 20,050
451‐Water System Improvements
451‐65000 General Equipment 1,825,155 451‐90900 Water Meters 1,851,890
451‐77000 Other Services 26,735
Total Water Fund 1,903,790 1,903,790
Sports Core Fund
811 ‐ Sports Core General Operations
811‐54050 Unemployment Compensation 8,060 811‐50000 Salaries Full‐Time 8,060
812 ‐ Swimming Operations
812‐65000 General Equipment 10,005 811‐70100 Liability Insurance 19,885
812‐71400 Laundry & Cleaning 3,960 811‐72500 Maintenance Computers 11,795
812‐76500 Maint. Services‐Grounds 2,935 811‐80210 Reimbursements to Other Funds 56,200
812‐77100 Pool Management Fees 105,000 812‐50200 Salaries Seasonal 15,090
812‐51400 FICA 1,245
812‐61800 Chemicals 8,000
812‐72300 Maint. Other Equipment 3,815
812‐90200 Equipment Replacement 1,845
812‐90400 Structural Improvements 4,025
813 ‐ Summer Tennis
813‐50100 Salaries Part‐Time 1,005 811‐50000 Salaries Full‐Time 29,020
813‐50200 Salaries Seasonal 9,615 811‐50200 Salaries Seasonal 3,280
813‐50500 Commissions 12,790 811‐51100 IMRF 4,435
813‐51400 FICA 1,790 811‐51400 FICA 3,785
813‐54050 Unemployent Compensation 4,970 811‐51500 Health Insurance 13,945
813‐72200 Maintenance Buildings 680 811‐60200 Postage 2,500
813‐72900 Maint. Services ‐ Tennis 2,880 811‐70100 Liability Insurance 9,085
813‐77000 Other Services 33,930 811‐73700 Bank Service Fees 1,610
816‐Open Fields
816‐71300 Electric 3,400 816‐90100 New Equipment 13,640
816‐79400 Independence Day 10,240
821‐Clubhouse F& B Operations
821‐50000 Salaries Full‐Time 15,150 811‐61100 Cleaning Supplies 2,595
821‐50100 Salaries Part‐Time 8,070 811‐61200 General Office Supplies 1,795
811‐61300 Business Forms 1,400
811‐72500 Maintenance Computers 1,730
816‐72300 Maint. Other Equipment 840
816‐90100 New Equipment 1,230
821‐71400 Laundry & Cleaning 3,340
821‐72300 Maint Other Equipment 10,290
Exhibit A
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
For Village President and Board of Trustee Approval
Village of Oak Brook
Budget Transfers
12/31/2018
822‐Poolside Grill Food & Beverage
822‐50200 Salaries Seasonal 22,125 822‐72300 Maint. Other Equipment 1,980
822‐51400 FICA 1,695 823‐54050 Unemployment Compensation 2,605
822‐61500 Kitchen Supplies 1,555 823‐60450 Uniforms 1,000
822‐63200 Food Cost 12,235 823‐63200 Food Cost 19,275
822‐63250 Beverage/Liquor Cost 2,385 823‐63300 Candy/Cigarette Cost 1,850
823‐72300 Maint. Other Equipment 2,620
831‐70100 Liability Insurance 10,665
823‐Golf Food & Beverage
823‐51500 Health Insurance 3,985 823‐65000 General Equipment 3,985
831‐Golf Club General Operations
831‐61700 Golf Course Supplies 6,710 831‐50200 Salaries Seasonal 18,455
831‐65000 General Equipment 13,400 831‐51400 FICA 2,120
831‐71300 Electric 15,475 831‐51500 Health Insurance 2,070
831‐71400 Laundry & Cleaning 5,280 831‐52400 Dues & Memberships 1,305
831‐73700 Bank Service Fees 10,190 831‐54050 Unemployment Compensation 15,000
831‐77000 Other Services 5,105 831‐63000 Cost of Sales 17,210
833 ‐ Golf Cart Operations
833‐50200 Salaries‐Seasonal 13,465 823‐50300 Overtime 950
833‐51400 FICA 2,035 831‐50000 Salaries Full‐Time 980
833‐73900 Operating Lease Payment 49,575 831‐51100 IMRF 645
833‐90200 Equipment Replacement 13,065 831‐52300 Training 500
831‐60200 Postage 300
831‐60450 Uniforms 470
831‐61600 Paper Products 535
831‐62450 Copying & Printing 565
831‐63000 Cost of Sales 610
831‐70100 Liability Insurance 15,690
831‐71100 Telecom Services 175
831‐72200 Maintenance Buildings 2,660
831‐72500 Maintenance Computers 885
832‐51100 IMRF 505
833‐72300 Maint. Other Equipment 3,095
833‐80100 Interest Expense 6,325
833‐80700 Debt Principal 43,250
834 ‐ Golf Course Maintenance
834‐50000 Salaries Full‐Time 32,530 831‐72500 Maintenance Computers 3,930
834‐51500 Health Insurance 10,565 831‐80210 Reimbursements to Other Funds 28,100
834‐54050 Unemployment Compensation 31,795 831‐90400 Structural Improvements 91,355
834‐60300 Gas & Oil 9,415 832‐50200 Salaries Seasonal 7,745
834‐60500 Tools & Hardware 3,585 832‐50500 Commissions 1,700
834‐61900 Golf Maint. Supplies 10,710 834‐50200 Salaries Seasonal 4,995
834‐72000 Maint. Roads & Paths 43,580 834‐51100 IMRF 2,635
834‐72300 Maint Other Equipment 13,870 834‐52300 Training 1,555
834‐61800 Chemicals 5,895
834‐62100 Trees & Shrubs 5,185
834‐65000 General Equipment 2,955
Total Sports Core Fund 568,810 568,810
Exhibit A
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
For Village President and Board of Trustee Approval
Village of Oak Brook
Budget Transfers
12/31/2018
Self Insurance Fund
133‐Employee Benefits
133‐70900 Dental Claims 16,510 133‐70800 Health Claims 23,410
133‐76860 Health & Wellness 6,900
Total Self Insurance Fund 23,410 23,410
Garage Fund
341‐Garage Operations
341‐61100 Cleaning Supplies 3,720 341‐77000 Other Services 7,565
341‐72300 Maint. Other Equipment 3,845
Total Garage Fund 7,565 7,565
342 ‐ Equipment Replacement
342‐65000 General Equipment 18,975 342‐90200 Equipment Replacement 18,975
Total Equipment Replacement Fund 18,975 18,975
Total‐All Funds 3,358,710 3,358,710