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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 BOT AGENDA Page 1 &VC7 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 2 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. BOT AGENDA Page 3 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- BOT AGENDA Page 4 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. BOT AGENDA Page 5 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. BOT AGENDA Page 6 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: /\v v O� A Charlotte K. Pruss Village Clerk a CO v1p, `o v� ��UNtV ��� 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