S-990 - 03/27/2001 - BUDGET - Ordinances Supporting Documents� 6E OF 0 4'4,
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• 5.5.
VILLAGE OF OAK BROOK
1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS 60523 -2255
PHONE. 630 990 -3000
Date: March 21, 2001 FAX 6 3 0 9 9 0 - 0 8 7 6
W E B S[ T E www oak -brook orb,
To: Village President and Board of Trustees
From. Darrell Langlois�`�
Recommendation: That the Village President and Board of Trustees approve the
attached ordinance authorizing transfers among budget line
items for the year ended December 31, 2000.
Now that all of the year -end accounting adjustments have been made, several budget
accounts, categories, and programs have been determined to have ended 2000 over
budget. The Village Board's policy on Finance, Taxation, and Budget outlines the
following procedures for budget administration and how these vanances 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
categones 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 budget as possible, formal budgetary control has
been established at the category level, i.e. personnel, matenals 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
hY/
Budget Transfers
March 21, 2001
Page 2
After the budget transfers were made administratively as authorized in item #1, some
individual programs remained over budget. The schedule attached to the ordinance
provides the necessary transfers between budget programs so that each category in every
program is within budget. Please note that while some over - budget line items will
remain, each account category will be within budget.
Program Transfers
The following is a brief explanation of the causes of some of the more material' budget
transfers:
Program 134 -Risk Management: This variance is due to the accounting treatment for the
surplus credit that the Village received from IRMA. In 1999, IRMA awarded the Village
a credit in excess of $690,000 that could be applied to the Village's annual contribution
in any way the Village chose. The amount of the credit more than offset the Village's
contribution for 2000. Accordingly, the 2000 Budget was prepared assuming an IRMA
contribution of $0. During 2000 we received guidance from the Illinois Government
Finance Officers Association stating that a revenue amount should be recorded for the
credit and an expense recorded as the credit is applied. Thus, the "grossing up" of the
2000 IRMA contribution (even though no cash was expended) is what is responsible for
the variance.
Program 426- Municicpal Complex Project: This variance is due mostly to the
professional service associated with the project progressing faster than was anticipated for
budget purposes.
Program 700 -Fire & EMS General Salaries: This program was over budget due to
overtime costs associated with staff vacancies and new -hire training as well as the costs
associated with State - mandated pensions increases.
Program 351 -Water Operations: This variance is attributed primarily to an increase in the
amount of water purchased from the DuPage Water Commission being greater than was
budgeted (with a corresponding increase in water sales revenue)
Programs 811 -Bath & Tennis General Operations: The most of significant transfer is due
to the accounting treatment of the MMA contribution (see program 134)
Program 821 -Food &Beverage Operations: This program was over budget due to an
increase in the number of community events and higher pay rates for some part-time staff.
In addition, the budget underestimated some of the hours required and costs associated
with the expanded food service at the golf club as well as the consolidating of the food
and beverage operations for the Sports Core.
Budget Transfers
March 21, 2001
Page 3
Program 831 -Golf Club General Operations: The 2000 Budget overestimated some of
the savings anticipated in seasonal salaries with the addition of a full time assistant
professional, underestimated some of the costs associated with the expanded clubhouse,
and pro shop sales did not perform at its budgeted profit margin (although on a "net"
basis results were better than the last few years). In addition, this program was also
impacted by the accounting treatment of the E RMA contribution (see program 134).
Fund Appropriation Amendments
At the fund level, total expenditures for the Motor Fuel Tax Fund were over budget by
$115,435 due to an increase in the amount of work included in the MFT paving project.
The Self - Insurance Fund exceeded its budget by $442,765 due to health and dental
insurance claims being significantly over budget, which was the primary factor in raising
equivalent premiums over 24% effective July 1, 2000. It should be noted here that due to
the claim trends for the last several years, most of this fund's cash reserves have been
depleted and in fact, on an accounting basis, this fund will show a deficit of
approximately $63,000 in the 2000 audited financial statements. The Police Pension
Fund exceeded its budget by $8,490 due to participant refunds exceeding the amounts
budgeted. The Firefighters' Pension Fund exceeded its budget by $34,065 due to new
retirements exceeding the amount budgeted. For both pension funds it should be noted
that refunds and the number of retirements are very difficult to predict.
Please feel free to contact me if you should have any comments or questions
F
7. B. 2)
The conditions set forth in Section 4 of the ordinance include a
revised site plan with additional two large evergreens to be located
in the island at the west end of the parking lot.
Motion by Trustee Caleel, seconded by Trustee Kenny, to approve
Ordinance #2001- ZO- SU -EXI -S -989, "An Ordinance Amending
Ordinance S -722 and Granting an Amended Special Use Permit
(DuPage Mayors and Managers Conference 1220 Oak Brook Road,
Oak Brook, IL 60523) ", as presented and waive the full reading
thereof. ROLL CALL VOTE:
Ayes: 5 - Trustees Butler, Caleel, Craig, Kenny and McInerney.
Nays: 0 - None.
Absent: 1 - Trustee Savino.. Motion carried
3) RDINANCE #2001 -BU -EX 1 -S -990, AN ORDINANCE
AUTHORIZING TRANSFERS AMONG BUDGET LINE ITEMS
Several budget accounts, categories, and programs have been
determined to have ended 2000 over budget. The Village Board's
policy on Finance, Taxation, and Budget outlines the following
procedures for budget administration and how these variances are to be
addressed.
I That the Budget Office, with the approval of the Village Manager,
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.
Motion by Trustee Caleel, seconded by Trustee Kenny, that the Village
Board approve Ordinance #2001 -BU -EX 1 -S -990, "An Ordinance
Authonzing Transfers Among Budget Line Items," as presented and
waive the full reading thereof. ROLL CALL VOTE-
Ayes 5 - Trustees Butler, Caleel, Craig, Kenny and McInerney
Nays 0 - None.
Absent- 1 - Trustee Savino Motion carved.
VILLAGE OF OAK BROOK Minutes Page 4 of 13 March 27, 2001
ORD ##01 -BU-
EX l -S -990
BURG TRFR
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ORDINANCE 2001 -BU-EX1 -S- 990
ORDINANCE AUTHORIZING TRANSFERS AMONG BUDGET LINE ITEMS
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF
OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS as follows -
Section 1: That on recommendation of the Village Manager of the Village of Oak Brook (which
recommendation is hereby approved) and in compliance with the provisions of the law in such case made
and provided, certain transfers among budget line items made in and by the Annual Budget Ordinance of
the Village of Oak Brook passed December 14, 1999 for the fiscal year beginning January 1, 2000 and
ending December 31, 2000, and certain transfers of sums of money in said Budget Ordinance from one
object or purpose to another object or purpose, be and the same is hereby authorized as specified and
indicated in Section 2 of this Ordinance
Section 2: That in the attached schedule, 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* That the Motor Fuel Tax Fund Budget is amended by increasing the line item entitled
"Transfer Out" by $115,435, the increase which shall be funded by this Fund's fund balance.
Section 4. That the Self- Insurance Fund Budget is amended by increasing the line item entitled
"Health Claims" by $442,765, the increase which shall be funded by this Fund's fund balance.
Section 5 That the Police Pension Fund Budget is amended by increasing the line item entitled
"Pension Refunds" by $8,490, the increase which shall be funded by this Fund's fund balance
Section 6 That the Firefighters' Pension Fund Budget is amended by increasing the line item
entitled "Pension Benefits" by $34,065, the increase which shall be funded by this Fund's fund balance
Section 7• That this ordinance shall be in full force and effect from and after passage and
approval pursuant to law
PASSED THIS 27th day of March, 2001.
Ayes Trustees Butler, Caleel, Craig, Kenny and McInerney
Nays None
Absent Trustee Savino
Abstain None
APPROVED THIS27th day of March, 2001
Village President
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�prov as to Form:
Village Attorney
Published
Ordinance 2001- BU- EX1 -S- 990
Budget Line Item Transfers,
Page 2
Date Paper
Not Published XX
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