S-1599 - 04/14/2020 - BUDGET - Ordinances ITEM 6.C.2
BOARD OF TRUSTEES MEETING
VILLAGE OF UPPER LEVEL CONFERENCE ROOM
OAK B R , K , BUTLER GOVERNMENT CENTER
c 1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS
630-368-5000
AGENDA ITEM
Regular Board of Trustees Meeting
of
April 14, 2020
SUBJECT: Amendments and Transfers Among Budget Line Items
FROM: Jason Paprocki, Finance Director
J
BUDGET SOURCE/BUDGET IMPACT: Effects Numerous Budget Programs
RECOMMENDED MOTION: I move that the Village Board approve Ordinance 2020-
BU-AMEND-ND-S-1599, "An Ordinance Authorizing Amendments and Transfers Among
Budget Line Items" for the year ended December 31,2019.
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 and programs have been determined to have ended 2019 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 pro am
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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
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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 2019 with an increase in fund balance(unaudited) of
$3.3 million. The total revenues were$26.7 million with total expenditures of$23.2
million. In addition, transfers in were $0.5 million and transfers out were $0.7 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
$34,345 due to ongoing litigation.
Program 131 —General Management: Account 131-50000 (Salaries Full-Time) is over
budget in total by$10,825 due to final accrual balance payouts from a retirement.
Program 132—Human Resources: Account 132-76600(Police&Fire Testing) is over
budget in total by$25,390 due to increased testing to fill openings from retirements and
resignations.
Program 151 —Information Services: Account 151-91600(Computer Hardware&
Software) is over budget in total by$11,360 due to the purchase of a microwave link
other miscellaneous items.
Program 321 —Buildings&Grounds: Account 321-50000 (Salaries Full-Time)is over
budget in total by$25,055 due to a reallocation of staffing. Account 321-51500 (Health
Insurane) is over budget in total by$15,705 due to a reallocation of staffmg. Account
321-72200(Maintenance Buildings) is over budget in total by$54,650 due to emergency
HVAC work. Account 321-72300 (Maint. Other Equipment) is over budget in total by
$13,065 due to emergency plumbing and A/C work. Account 321-76500 (Maint.
Services—Grounds) is over budget in total by$10,065 due to irrigation and landscape
lighting work.
Program 511 —Library General Operations: Account 511-50000(Salaries Full-Time) is
over budget in total by$14,715 due to staffing promotions and a retro payment.
Program 611 —Police Services Management: 611-51200(Police Pension) is over budget
in total by$12,095 due to recommended pension contributions being higher than
originally projected.
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Program 621 —Police Field Services: Account 621-50300 (Salaries Overtime)is over
budget in total by$72,770 due to additional coverage from being short staffed from
retirements and resignations. Account 621-50330 (Salaries Overtime-Special Detail) is
over budget in total by$55,020 due to an increase in billed police special service hours.
Account 621-51200(Police Pension) is over budget in total by$32,700 due to
recommended pension contributions being higher than originally projected.
Program 631 —Police Support Services General: 631-51200(Police Pension) is over
budget in total by$15,375 due to recommended pension contributions being higher than
originally projected.
Program 632—Support Services Detectives: Account 632-51200 (Police Pension) is over
budget in total by$28,990 due to recommended pension contributions being higher than
originally projected.
Program 700—Fire, Rescue &EMS Operations: Account 700-50300 (Salaries
Overtime) is over budget in total by$184,025 due to an increase in staffing needed to
cover for injuries and illnesses. Account 700-51300(Fire Pension) is over budget in total
by$51,485 due to recommended pension contributions being higher than originally
projected.
Program 921 —Code Enforcement: Account 921-50000(Salaries Full-Time) is over
budget in total by$16,030 due to final accrual balance payouts from a retirement.
Account 921-77000 (Other Services) is over budget in total by$14,045 due to outsourced
plan review inspections.
Program 171 —Hotel/Motel Tax: Account 171-76830 (2% Beautification& Projects) is
over budget in total by$43,205 due to various Hotel District beautification projects and
plantings.
Program 360—Public Works Management: Account 360-50000 (Salaries Full-Time) is
over budget in total by$12,105 due to retro payments that occurred in 2019.
Program 460—Engineering: Account 460-76200 (Engineering Services) is over budget
in total by$11,455 due to additional in-house engineering services utilized during the
year.
Program 461 —Roadway Improvements• Account 461-76200(Engineering Services) is
over budget in total by$132,115 due to engineering work on major capital projects,
including the York&Harger intersection and Harger Bike Path.
Program 351 —Water Operations: Account 351-71300 (Electric) is over budget in total
by$26,475 due to increases in electricity costs.
Program 451 —Water System Improvements: Account 451-65000 (General Equipment)
is over budget in total by$113,810 due to the replacement of water meters. Account 451-
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76200 (Engineering Services) is over budget in total by$23,745 due to SCADA upgrade
planning work. Account 451-77000 (Other Services) is over budget in total by$31,460
due to water tank maintenance and easement fees.
Program 811 —Sports Core General Operations: Account 811-65000 (General
Equipment) is over budget in total by$20,475 due to a gas meter upgrade and irrigation
work. Account 811-72200(Maintenance Buildings) is over budget in total by$25,195
due to plumbing and water line replacement work.
Program 812—Swimming_Operations: Account 812-99010(Overhead Charge) is over
budget in total by$13,650 due to a greater amount of administrative expenses to charge
than expected.
Program 813—Summer Tennis: Account 813-77000(Other Services) is over budget in
total by$10,250 due to a larger tennis professional payout for lessons and programs than
projected.
Program 816—Open Fields: Account 816-76500 (Maint. Services-Grounds) is over
budget in total by$14,620 due to additional sod and top dressing purchases.
Program 821 —Clubhouse F&B Operations: Account 821-72200 (Maintenance
Buildings) is over budget in total by$68,575 due to clubhouse renovations and upgrades.
Account 821-99010 (Overhead Charge) is over budget in total by$18,965 due to a
greater amount of administrative expenses to charge than expected.
Program 831 —Golf Club General Operations: Account 831-62300 (Building Maint.
Supplies) is over budget in total by$16,005 due to the pro shop renovation project.
Account 831-63000 (Cost of Sales) is over budget in total by$16,930 due to an increase
in pro shop sales. Account 831-65000 (General Equipment) is over budget in total by
$61,735 due to the purchase of golf patio furniture,pro shop renovations, and new tee
signs. Account 831-71300 (Electric) is over budget in total by$12,805 due to increases
in electricity costs. Account 831-72200 (Maintenance Buildings) is over budget in total
by$19,415 due to the golf patio and pro shop projects. Account 831-73700 (Bank
Service Fees) is over budget in total by$15,855 due to increased credit card processing.
Account 831-77000 (Other Services) is over budget in total by$42,090 due to cart path
paving and other miscellaneous items.
Program 834—Golf Course Maintenance: Account 834-51500 (Health Insurance) is over
budget in total by$11,285 due to changes in insurance enrollments. Account 834-54050
(Unemployment Compensation) is over budget in total by$30,980 due to an increase in
offseason claims. Account 834-60300(Gas &Oil) is over budget in total by$13,615 due
to increases in fuel purchases. Account 834-61800 (Chemicals) is over budget in total by
$20,050 due to an increase in fertilizers and herbicides. Account 834-61950
(Irrigation/Drain Supplies) is over budget in total by$13,305 due to emergency pump
repairs.
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Program 133 —Employee Benefits: Account 133-70300(Specific Premium) is over
budget in total by$32,875 due to increases in premiums greater than budgeted. Account
133-70340 (HMO Premiums) is over budget in total by$28,110 due to increases in HMO
enrollments. Account 133-70800(Health Claims) is over budget in total by$25,095 due
to increases in premiums greater than budgeted.
Program 342—Equipment Replacement: Account 342-65000 (General Equipment) is
over budget in total by$11,760 due to miscellaneous vehicle repairs and setup costs.
Account 342-73200 (Licenses &Fees) is over budget in total by$13,190 due to fees
associated with new lease setups.
Budget Amendments
In addition, to budget transfers noted above,the expenditure budget for the following
accounts are being increased for 2019:
Golf Surcharge Fund—Account 845-80200 (Transfer Out/In)was increased $37,970 due
to the final payments for the golf patio renovation falling into 2019.
Self Insurance Fund—Account 133-70800(Health Claims)was increased$208,340 due
to an unexpected increase in PPO medical claims.
Recommendation:
Staff recommends the Village Board approve Ordinance 2020-BU-AMEND-ND-S-1599,
"An Ordinance Authorizing Amendments and Transfers Among Budget Line Items" for
the year ended December 31, 2019.
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THE VILLAGE OF OAK BROOK
COOK AND DUPAGE COUNTIES, ILLINOIS
ORDINANCE
2020-BU-AMEND-S-1599
AN ORDINANCE
AUTHORIZING AMENDMENTS AND
TRANSFERS AMONG BUDGET LINE ITEMS
THE VILLAGE OF OAK BROOK, ILLINOIS
GOPAL G. LALMALANI, Village President
CHARLOTTE K. PRUSS, Village Clerk
JOHN BARR
PHILIP CUEVAS
MICHAEL MANZO
MOIN SAWED
EDWARD TIESENGA
ASIF YUSUF
Village Board
Published in pamphlet form by authority of the
President and the Board of Trustees of the Village of Oak Brook
on this the 14th day of April, 2020
Ordinance 2020-BU-AMEND-S-1599
An Ordinance Authorizing Amendments and Transfers
Among Budget Line Items Page 2 of 3
ORDINANCE 2020-BU-AMEND-S-1599
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, 2019 and
ending December 31, 2019 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 Golf Surcharge Fund budget is amended by increasing the amounts in the following
accounts:
1. Account 845-80200 (Transfer Out/In), by$37,970
Section 4: The Self Insurance Fund budget is amended by increasing the amounts in the following
accounts:
1. Account 133-70800 (Health Claims), by$208,340
Section 5: This ordinance shall be in full force and effect from and after its passage and approval
as required by law.
Section 6: All ordinances or parts thereof in conflict with the provisions of this ordinance be and
the same are hereby repealed to the extent of such conflict.
[SIGNATURE PAGE FOLLOWS]
Ordinance 2020-BU-AMEND-S-1599
An Ordinance Authorizing Amendments and Transfers
Among Budget Line Items Page 3 of 3
APPROVED THIS 14th day of April, 2020.
Gopal ($. La(malani
Village President
PASSED THIS 14th day of April, 2020.
Ayes:
Nays:
Absent:
ATTEST:
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Village Clerk
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Village of Oak Brook Exhibit A
Budget Transfers
12/31/2019
For Village President and Board of Trustee Approval
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
General Corporate Fund
111-Board of Trustees
111-51100 IMRF 3,355 111-52300 Training 355
111-61200 General Office Supplies 3,000
121-Legal
121-76310 Village Attorney 9,720 121-76330 Legal Contingency 45,000
121-76320 Village Prosecutor 34,345 121-76350 Litigation Settlement 2,240
121-76360 Labor Attorney 3,175
131-General Management
131-50000 Salaries Full-Time 10,825 131-52300 Training 5,150
131-50100 Salaries Part-Time 1,595 131-60200 Postage 8,995
131-51100 IMRF 4,410 131-76950 Consulting Services 2,685
132-Human Resources
132-50000 Salaries Full-Time 2,390 132-50490 Bonus Pool 14,065
132-52100 Physical Examinations 4,620 132-52250 Tuition Reimbursement 18,335
132-76600 Police&Fire Testing 25,390
136-Customer Service
136-50100 Salaries Part-Time 4,630 121-76350 Litigation Settlement 5,920
136-76700 Contract Services 1,290
151-Information Services
151-62400 Computer Supplies 4,905 151-71100 Telecom Services 2,555
151-77000 Other Services 6,165 151-72500 Maintenance Computers 19,875
151-91600 Computer Hardware&Software 11,360
162-Emergency Management
162-65000 General Equipment 1,820 162-77000 Other Servies 1,820
221-Accounting&Reporting
221-50000 Salaries Full-Time 5,505 221-51500 Health Insurance 5,505
321-Buildings&Grounds
321-50000 Salaries Full-Time 25,055 221-73150 Ambulance Billing Service 30,000
321-51100 IMRF 2,600 312-73300 Mosquito Control 15,730
321-51400 FICA 1,705 321-50200 Salaries Seasonal 18,000
321-51500 Health Insurance 15,705 321-52300 Training 5,170
321-60500 Tools&Hardware 1,300 321-62200 Maintenance Supplies 22,720
321-61100 Cleaning Supplies 1,980 321-71200 Natural Gas 2,400
321-72200 Maintenance Buildings 54,650 321-71300 Electric 14,965
321-72300 Maint.Other Equipment 13,065 321-71400 Laundry&Cleaning 7,270
321-76500 Maint.Services-Grounds 10,065 335-76800 Tree Services 9,870
335-Forestry
335-50000 Salaries Full-Time 7,675 335-76800 Tree Services 10,510
335-50300 Salaries-Overtime 2,835
421-Municipal Building Imorovements
421-77000 Other Services 5,055 421-90400 Structural Improvements 5,055
Village of Oak Brook Exhibit A
Budget Transfers
12/31/2019
For Village President and Board of Trustee Approval
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
511-Library General Operations
511-50000 Salaries Full-Time 14,715 511-50100 Salaries Part-Time 12,815
511-51100 IMRF 1,475 511-71200 Natural Gas 2,590
511-76500 Maint.Services-Grounds 1,455 511-71400 Laundry&Cleaning 2,240
611-Police Services Management
611-51200 Police Pension 12,095 611-51500 Health Insurance 5,000
611-52300 Training 7,095
621-Police Field Services
621-50300 Salaries-Overtime 72,770 621-50000 Salaries Full-Time 93,770
621-50330 Salaries-Overtime-Special Detail 55,020 621-50100 Salaries Part-Time 6,550
621-51100 IMRF 5,075 621-51500 Health Insurance 58,105
621-51200 Police Pension 32,700 621-90100 New Equipment 12,320
621-51400 FICA 1,685
621-90200 Equipment Replacement 3,495
631-Police Supoort Services General
631-50000 Salaries Full-Time 2,195 631-50300 Salaries-Overtime 17,570
631-51200 Police Pension 15,375
632-Support Services Detectives
632-50000 Salaries Full-Time 7,735 631-50300 Salaries-Overtime 9,850
632-50330 Salaries-Overtime-Special Detail 5,665 631-51500 Health Insurance 7,060
632-51200 Police Pension 28,990 631-52100 Physical Examinations 4,000
631-52300 Training 10,295
631-60450 Uniforms 9,885
631-62500 Ammunition 1,300
700-Fire.Rescue.&EMS Operations
700-50300 Salaries-Overtime 184,025 151-50100 Salaries Part-Time 12,600
700-51300 Fire Pension 51,485 700-50000 Salaries Full-Time 80,810
700-78100 Vehicle Oper.&Maint.Chr 6,170 700-51500 Health Insurance 11,500
700-72300 Maint.Other Equipment 8,890
700-73200 Licenses&Fees 1,250
700-90200 Equipment Replacement 5,125
722-65000 General Equipment 3,000
722-72300 Maint.Other Equipment 1,190
723-50300 Salaries-Overtime 5,745
723-72600 Rentals 2,000
731-50300 Salaries-Overtime 10,605
731-50330 Salaries-Overtime-Special Detail 2,935
731-52300 Training 1,180
731-60400 Drugs&Medical 2,130
731-65000 General Equipment 1,360
731-72300 Maint.Other Equipment 4,650
731-76700 Contract Services 19,370
741-50100 Salaries Part-Time 46,235
741-50300 Salaries-Overtime 5,785
741-51400 FICA 4,030
741-52300 Training 4,745
741-62450 Copying&Printing 1,435
741-72300 Maint.Other Equipment 1,000
741-73600 Advertising/Promotion 4,110
Village of Oak Brook Exhibit A
Budget Transfers
12/31/2019
For Village President and Board of Trustee Approval
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
711-Rescure&Fire Service Management
711-51300 Fire Pension 4,745 711-65000 General Equipment 300
711-76750 DU-COMM 4,445
911-Develooment Services Management
911-50000 Salaries Full-Time 5,070 911-50300 Overtime 2,965
911-50100 Salaries Part-Time 1,155 911-76950 Consulting Services 5,070
911-51100 IMRF 1,810
921-Code Enforcement
921-50000 Salaries Full-Time 16,030 111-73100 Printing Services 1,235
921-50300 Salaries-Overtime 2,445 111-76900 Reception/Entertainment 8,760
921-51100 IMRF 1,805 111-76950 Consulting Services 5,000
921-77000 Other Services 14,045 911-52300 Training 2,510
911-76950 Consulting Services 6,035
921-50100 Salaries Part-Time 4,745
921-73750 Elevator Inspections 6,040
Total General Corporate Fund 826,420 826,420
Hotel/Motel Tax Fund
171-Hotel/Motel Tax
171-76830 2%Beautification&Projects 43,205 171-90400 Structural Improvements 43,205
Total Hotel/Motel Tax Fund 43,205 43,205
Infrastructure Fund
360-Public Works Management
360-50000 Salaries Full-Time 11,925 360-70100 Liability Insurance 11,925
361-Streets General Salaries
361-50200 Salaries-Seasonal 2,960 361-50100 Salaries Part-Time 2,960
363-Snow Removal
363-50000 Salaries Full-Time 1,835 363-77000 Other Services 1,835
366-Safety Pathway Maintenance
366-90100 New Equipment 2,395 366-77000 Other Services 2,395
460-Engineering
460-50100 Salaries Part-Time 1,915 461-90700 Street Improvements 13,370
460-76200 Engineering Services 11,455
461-Roadway Improvements
461-76200 Engineering Services 137,275 461-90700 Street Improvements 137,275
Total Infrastructure Fund 169,760 169,760
Village of Oak Brook Exhibit A
Budget Transfers
12/31/2019
For Village President and Board of Trustee Approval
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
Water Fund
351-Water Operations
351-51500 Health Insurance 9,360 351-74300 DWC Fixed Costs 53,305
351-71300 Electric 26,475
351-74100 Laboratory Services 3,510
351-77000 Other Services 8,605
351-90100 New Equipment 5,355
451-Water System Improvements
451-65000 General Equipment 113,810 451-90900 Water Meters 169,015
451-76200 Engineering Services 23,745
451-77000 Other Services 31,460
Total Water Fund 222,320 222,320
Sports Core Fund
811-Sports Core General Operations
811-65000 General Equipment 20,475 811-50000 Salaries Full-Time 18,105
811-72200 Maintenance Buildings 25,195 811-90400 Structural Improvements 33,440
811-73100 Printing Services 2,515
811-76500 Maint.Services-Grounds 3,360
812-Swimming Operations
812-61450 Swimming Supplies 2,470 812-72800 Maint.Services-Swimming 10,000
812-62300 Building Maint.Supplies 4,710 812-90400 Structural Improvements 23,575
812-65000 General Equipment 5,555 811-99010 Overhead Charge 13,650
812-76500 Maint.Services-Grounds 7,070
812-77000 Other Services 5,725
812-77600 Swim Team 8,045
812-99010 Overhead Charge 13,650
813-Summer Tennis
813-72200 Maintenance Buildings 5,370 813-50200 Salaries-Seasonal 15,000
813-77000 Other Services 10,250 813-50500 Commissions 620
813-99010 Overhead Charge 3,795 811-99010 Overhead Charge 3,795
816-Open Fields
816-76500 Maint.Services-Grounds 14,620 816-79400 Independence Day 17,575
816-77000 Other Services 2,955
821-Clubhouse F&B Operations
821-62300 Building Maint.Supplies 5,235 821-90400 Structural Improvements 86,895
821-65000 General Equipment 6,850 811-99010 Overhead Charge 18,965
821-72200 Maintenance Buildings 68,575
821-76500 Maint.Services-Grounds 3,190
821-77000 Other Services 3,045
821-99010 Overhead Charge 18,965
Village of Oak Brook Exhibit A
Budget Transfers
12/31/2019
For Village President and Board of Trustee Approval
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
822-Poolside Grill Food&Beverage
822-50200 Salaries Seasonal 3,320 821-90400 Structural Improvements 14,430
822-63200 Food Cost 4,160 811-99010 Overhead Charge 1,520
822-63250 Beverage/Liquor Cost 3,315
822-65000 General Equipment 3,635
822-99010 Overhead Charge 1,520
823-Golf Food&Beverage
823-50100 Salaries Part-Time 5,630 821-90400 Structural Improvements 3,405
823-50200 Salaries Seasonal 1,975 823-54050 Unemployment Compensation 9,220
823-50300 Salaries-Overtime 1,430
823-63250 Beverage/Liquor Cost 3,590
831-Golf Club General Operations
831-51100 IMRF 9,615 812-90400 Structural Improvements 145,775
831-60450 Uniforms 1,945 831-50000 Salaries Full-Time 7,470
831-62300 Building Maint.Supplies 16,005 831-54050 Unemployment Compensation 10,585
831-62400 Computer Supplies 4,890 831-70100 Liability Insurance 14,460
831-63000 Cost of Sales 16,930 831-71400 Laundry&Cleaning 1,945
831-65000 General Equipment 61,735 831-72500 Maintenance Computers 2,655
831-71300 Electric 12,805 831-90400 Structural Improvements 21,450
831-72200 Maintenance Buildings 19,415
831-73000 Advertising 3,055
831-73700 Bank Service Fees 15,855
831-77000 Other Services 42,090
832-Golf Learning&Practice
832-50500 Commissions 3,605 832-50200 Salaries Seasonal 3,605
832-61700 Golf Course Supplies 4,665 832-90200 Equipment Replacement 4,665
833-Golf Cart Operations
833-50200 Salaries-Seasonal 7,200 812-90400 Structural Improvements 7,750
833-51400 FICA 550
834-Golf Course Maintenance
834-50300 Salaries-Overtime 7,350 812-90400 Structural Improvements 105,820
834-51500 Health Insurance 11,285 834-60450 Uniforms 2,015
834-54050 Unemployment Compensation 30,980 834-62100 Trees&Shrubs 4,905
834-60300 Gas&Oil 13,615
834-61800 Chemicals 20,050
834-61950 Irrigation/Drain Supplies 13,305
834-62000 Flowers 2,965
834-65000 General Equipment 5,555
834-90200 Equipment Replaceent 7,635
Total Sports Core Fund 603,295 603,295
Village of Oak Brook Exhibit A
Budget Transfers
12/31/2019
For Village President and Board of Trustee Approval
Transfer To: Transfer From:
Account Number Account Title Amount Account Number Account Title Amount
Self Insurance Fund
133-Emplovee Benefits
133-70300 Specific Premium 32,875 133-70200 Aggregate Premium 3,180
133-70340 HMO Premiums 28,110 133-70400 PPO Premium 7,895
133-70350 Vision Insurance 2,675 133-70500 Life Insurance 1,540
133-70800 Health Claims 25,095 133-70600 Administrative Fee 48,740
133-70900 Dental Claims 12,335
133-76860 Health&Wellness 2,840
133-76950 Consulting Services 3,560
133-77000 Other Services 8,665
Total Self Insurance Fund 88,755 88,755
Garage Fund
341-Garage Operations
341-51500 Health Insurance 9,375 341-50200 Salaries-Seasonal 17,675
341-60300 Gas&Oil 2,585
341-72300 Maint.Other Equipment 5,715
Total Garage Fund 17,675 17,675
342-Eouipment Replacement
342-65000 General Equipment 11,760 342-73950 Capital Lease Payment 34,095
342-73200 Licenses&Fees 13,190
342-80100 Interest Expense 9,145
Total Equipment Replacement Fund 34,095 34,095
Total-All Funds 2,005,525 2,005,525