S-1259 - 03/10/2009 - BUDGET - Ordinances Supporting DocumentsI T EjM (i.J:
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AGENDA ITEM
Regular Board of Trustees Meeting
of
March 10, 2009
SUBJECT: Transfers Among Budget Line Items
FROM: Darrell Langlois, Finance Director 4414-1
BUDGET SOURCE/BUDGET IMPACT: Effects Numerous Budget Programs
RECOMMENDED MOTION: I move that the Village Board approve Ordinance S -1259,
"An Ordinance Authorizing Transfers Among Budget Line Items" for the year ended
December 31, 2008.
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 2008 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:
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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 iri
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
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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 following is a brief explanation of the causes of program transfers that exceed $10,000:
Program 131- General Management: Expenditures for line item account 131 -76950 Consulting
Services is over budget due to the unbudgeted cost of the Public Works Director search
performed by the PAR Group.
Program 132 -Human Resources: Account 132 -50450 Early Retirement is over budget by
$83,185 since this was a mid -year program not originally budgeted for. Account 132 -76300
Legal Services is over budget by $92,025 due to ongoing personnel litigation, primarily related
to PSEBA. The amount budgeted in account 132 -76600 Police and Fire Testing was over budget
by $21,205 due primarily to costs associated with the Police Sergeants and Fire Battalion Chief
testing.
Program 181- Community Events: For budget purposes $30,000 was budgeted as a "net" amount
after donations and food vendor payments for the General Fund contribution for Independence
Day. On an accounting basis, we are required to record the revenues and expenses separately.
Thus, the expenditure variance of $83,050 is significantly offset by donation and fee revenue of
$73,248 in the General Fund.
Program 321 - Buildings & Grounds: The cost of electricity for General Fund buildings,
predominately Butler Government Center, was over budget by $22,655.
Program 341-Garage Operations: Account 341 -71600 Maintenance of Vehicles is over budget
by $30,840 due to the cost of vehicle repairs exceeding budget.
Program 351 -Water Operations: Account 351 -71700 Maintenance of Distribution System is
over budget due' to a large water main break at 14 Tower Road that required hiring an outside
contractor costing in excess of $37,000.
Program 360- Public Works Management: Full -time salaries are over budget due primarily to
separation payments (accrued vacation, partial sick leave, etc) made to the former Public Works
Director.
Program 363 - 50300: Salaries Overtime is over budget due to the number of snow events well
exceeding budget and Chemicals is significantly over budget due to the number of snow events
and the large price increase in the cost of de -icer salt.
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Program 621 - Police Field Services: Full -time salaries are over budget due a manpower
allocation decision for part of the year which resulted in the number of full time employees
exceeding the budgeted number in this program (this is more than offset by a reduction in
salaries in Program 632 - Police Investigations). Police Pension contributions are over budget due
to the full -time salary variance and the actual contribution rate of 18.60% being slightly over the
rate of 18.50% assumed in the budget.
Program 700 -Fire & Rescue General Salaries: Firefighters' Pension Fund contributions are over
budget due the actual contribution rate of 25.10% being above of the rate of 22.80% assumed in
the budget.
Program 711 -Fire Service Management: ment: Account 711 -50000 Salaries Full Time is over budget
due primarily to the accounting requirement that the Village accrue the sick leave portion of the
separation payment expected to be made to an employee who will take ERI in early 2009.
Program 731- Emergecy Medical Services: Account 731 -76700 for Contract Paramedics is over
budget by $11,490 due to the actual cost of contract paramedic being slightly above what was
assumed in the budget.
Fund Appropriation Amendments
At the time the 2009 budget was prepared the Notes related to the Promenade TIF Fund had not
been issued and there were a number of questions regarding when we would begin to receive the
real estate tax increment. Due to these uncertainties the Village did not budget to make an
interest payment in 2009. The actual Note was issued in early 2009, and on the scheduled
payment date of August 1, 2009 there was sufficient cash on had to make a $150,000 interest
payment. As there is only one budget program in Fund 42- Promenade Special Tax Allocation
Fund, no other program is available to transfer funds from in order to address this budget
variance. Thus, in lieu of a budget transfer, a fund appropriation amendment is required.
Please feel free to contact me if you should have any comments or questions.
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ORDINANCE 2009- BU -EX1 -S -1259
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, 2009 and ending December
31, 2009, 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 The Promenade Special Tax, Allocation Fund budget is amended by increasing the
amount budgeted in account 283 - 80100, "Interest Expense ", by $150,000, which increase shall be funded
by this Fund's fund balance
Section 4 This ordinance shall be in full force and effect from and after its passage and approval
as required by law
Section 5 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 10th day of March, 2009
PASSED THIS 10th day of March, 2009
Ayes
Nays
Absent
John W. Craig
Village President
ATTEST
Charlotte K Pruss
Village Clerk
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