S-1646 - 04/12/2022 - BUDGET - Ordinances Supporting Documents ITEM 9.13.1
BOARD OF TRUSTEES MEETING
VILLAGE or SAMUEL E. DEAN BOARD ROOM
OAK BR921K BUTLER GOVERNMENT CENTER
1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS
630-368-5000
AGENDA ITEM
Regular Board of Trustees Meeting
Of
April 12, 2022
SUBJECT: 2022 Budget Amendment—Personnel Line Item Funding Adjustments
FROM: Greg Summers, Village Manager G•s.
BUDGET SOURCE/BUDGET IMPACT: Increasing the 2022 Budget for the General Fund
accounts 131-50000 "Salaries Full-Time" by $90,025, 131-51400 "FICA" by $6,886.91, 131-
51500 "Health Insurance" by $12,366.25, and 131-51100 "IMRF Contribution" by $8,174.27;
accounts 211-50000 "Salaries Full-Time" by $48,475, 211-51400 "FICA" by $3,708.34, 211-
51500 "Health Insurance"by$6,658.75, and 211-51100 "IMRF Contribution"by$4,401.53;
Decreasing the General Fund accounts 911-50000 "Salaries Full-Time" by $77,857, 911-51400
"FICA" by $5,956.06, 911-51500 "Health Insurance" by $19,025, and 911-51100 "IMRF
Contribution"by$7,069.42 AND decreasing the Sports Core Fund accounts 834-50000 "Salaries
Full-Time" by $50,875, 834-50300 "Overtime" by $10,000, 834-51400 "FICA" by $4,656.94,
834-51500 "Health Insurance"by$19,025, and 834-51100"IMRF Contribution"by$5,527.45;
For a net total budget reduction of$19,295.81.
RECOMMENDED MOTION: I move the Village Board adopt Ordinance 2022-BU-PL-EX-
S-1646 "An Ordinance Authorizing an Amendments And Transfers Among Budget Line Items"
regarding the personnel line item funding adjustments.
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 require adjustments. 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
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GG•5.
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:
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 rg_am.
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
Assistant Golf Course Superintendent and vacant full-time Planning Technician positions from
the 2022 budget, replacing these two position with an Assistant Village Manager and
corresponding changes to all associated benefit line items. The following accounts are being
adjusted, as set forth below, as a result of this change:
General Fund
Account Description Amount
131-50000 General Management: Salaries Full-Time $90,025.00
131-51400 General Management: FICA $6,886.91
131-51500 General Management: Health Insurance $12,366.25
131-51100 General Management: IMRF Contribution $8,174.27
211-20000 Financial Services: Salaries Full-Time $48,475.00
211-51400 Financial Services: FICA $3,708.34
211-51500 Financial Services: Health Insurance $6,658.75
211-51100 Financial Services: IMRF Contribution $4,401.53
911-50000 Development Services: Salaries Full-Time ($77,857.00)
911-51400 Development Services: FICA ($5,956.06)
911-51500 Development Services: Health Insurance ($19,025.00)
911-51100 Development Services: IMRF Contribution ($7,069.42)
Total General Fund $70,788.57
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Sports Core Fund
Account Description Amount
834-50000 Golf Course Maintenance:Salaries Full-Time ($50,875.00)
834-50300 Golf Course Maintenance:Overtime ($10,000.00)
834-51400 Golf Course Maintenance: FICA ($4,656.94)
834-51500 Golf Course Maintenance: Health Insurance ($19,025.00)
834-51100 Golf Course Maintenance: IMRF Contribution ($5,527.45)
Total Sports Core Fund ($90,084.39)
Net Budget Change ($19,295.82)
Strategically, staff and the Village Board have identified succession planning as a key area for
improvement at the Village. Having this level of redundancy and contingency will assure
continuous Village operations, even in times of unforeseen changes. Furthermore, having a
dedicated Assistant Village Manager will open additional bandwidth to increase the breadth of
pending matters that can be addressed at any point in time as well as divide the oversight
responsibilities to better assist in span of control issues; improving oversight and resulting in
enhanced accountability.
The position of Assistant Village Manager is already outlined in the Village's FY 2021 and
2022 Salary Plan within Pay Grade 39, but is presently unfunded in the 2022 budget year.
Therefore, no adjustment to the Salary Plan is required, only a budget amendment to fund the
position, with the offsetting budget reduction also identified to make this a cost beneficial
change to the Village's 2022 budget.
At this time,it is anticipated that the Assistant Village Manager position will also be hired with
the right credentials to also serve to back up the Finance Director as well as have primary
oversight over the Finance Department, Economic Development, Development Services,
Public Works and the Sports Core operations, whereas the Village Manager will retain
immediate oversight over Human Resources,Police,Fire,Legal,and Village Board operations;
although a continual process of adjustment will be made based upon workload distribution and
skill set of the respective individuals.
Recommendation:
The Village Board adopt Ordinance 2022-BU-PL-EX-S-1646 `An Ordinance Authorizing an
Amendments And Transfers Among Budget Line Items" regarding personnnel line item
funding adjustments.
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