S-1641 - 03/08/2022 - BUDGET - Ordinances Supporting Documents ITEM 8.A.1
BOARD OF TRUSTEES MEETING
VILLAGE OL SAMUEL E. DEAN BOARD ROOM
OAK B R92.�K . BUTLER GOVERNMENT CENTER
It S 1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS
630-368-5000
AGENDA ITEM
Regular Board of Trustees Meeting
Of
March 8, 2022
SUBJECT: 2022 Budget Amendment
FROM: Jason Paprocki,Finance Director
BUDGET SOURCE/BUDGET IMPACT: Reducing the 2022 Budget for the General Fund
accounts 700-50000 "Salaries Full-Time" for $131,915, 700-50300 "Salaries-Overtime" for
$10,000, 700-51300 "Fire Pension" for $82,455, 700-51400 "FICA" for $2,060, and 700-51500
"Health Insurance"for$26,495.
RECOMMENDED MOTION: I move the Village Board adopt Ordinance 2022-BU-AMEND-
ND-S-1641 "An Ordinance Authorizing an Amendments And Transfers Among Budget Line
Items"regarding the deauthorization of a Fire Department Battalion Chief position.
Backaround/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.
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 singlebudg_et program.
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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.
The ordinance presented removes the budgeted salary and benefits related to the vacant
Battalion Chief position from the 2022 budget. As a result, the amended 2022 Budget
decreases the Battalion Chief positions from three to two. The following accounts are being
reduced as a result of this change:
Account Amount
700-50000 (Salaries Full-Time) $131,915
700-50300 (Salaries-Overtime) 10,000
700-51300 (Fire Pension) 82,455
700-51400 (FICA) 2,060
700-51500 (Health Insurance) 26,495
Total $252,925
Recommendation:
The Village Board adopt Ordinance 2022-BU-AMEND-ND-S-1641 "An Ordinance
Authorizing an Amendments And Transfers Among Budget Line Items" regarding the
deauthorization of a Fire Department Battalion Chief position.
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