CITY OF COUNTRYSIDE, ILLINOIS TABLE OF CONTENTS FISCAL YEAR 2009/2010 BUDGET. Start Page

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2 , ILLINOIS TABLE OF CONTENTS FISCAL YEAR 2009/2010 BUDGET Start Page Section Number Principal Officials 1 Annual Appropriations Ordinance 2 Appropriations Summary 4 City Organizational Chart 5 Budget Account Summary- General Fund 6 Budget Account Summary- Emergency 911 Fund 12 Budget Account Summary- Motor Fuel Tax Fund 13 Budget Account Summary- Hotel/Motel Tax Fund 14 Budget Account Summary- Business District Fund 15 Budget Account Summary- Drug Forfeiture Fund 16 Budget Account Summary- Water Fund 17 Budget Account Summary- Sewer Fund 19 Supplemental Data- Debt Maturity Schedule 20 Supplemental Data- Sales Tax History 22 Supplemental Data- Property Taxes and Rates 23

3 , ILLINOIS LIST OF PRINCIPAL OFFICIALS Elected Officials Mayor Robert A. Conrad Clerk Sharon Sweeney Treasurer Steven W. Jasinski Alderman Sean McDermott Karen Michalczyk Robert J. Pondelicek Michael R. Smetana Wayne Straza John Von Drasek City Administrator Edward Bailey Department Heads Gail Bartelt, Deputy Clerk Robert Fullar, Public Works Director Dudley Onderdonk, Community Development Director Gail Paul, Director of Finance Sharon Peterson, Assistant City Administrator Timothy Swanson, Chief of Police 1

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8 CORPORATE FUND REVENUES TAXES REAL ESTATE TRANSFER TAX 6,100 4,950 5,600 2,675 3, ELECTRIC USE TAX , VEHICLE FUEL TAX , EATING & DRINKING EST. TAX , FRANCHISE TAX 51,809 54,387 55,000 54,359 56, SELF-STORAGE TAX 65,977 69,086 70,000 64,084 70, REVENUE SHARING TAX RENTAL TAX 25,469 32,511 32,000 22,850 28,500 TOTAL TAXES 149, , , ,968 1,007,500 LICENSES & PERMITS BUSINESS LICENSES 90,691 91,334 90,000 90,384 90, HOME OCCUPATION FEES CONTRACTOR LICENSES 16,275 14,350 16,500 11,975 14, ELEVATOR CERTIFICATES LIQUOR LICENSES 32,700 32,340 66,000 61,300 62, LICENSE APPLICATION FEES PROPERTY LICENSE FEES VEHICLE STICKERS BUILDING PERMITS 318, , , , , BUILDING PERMIT ADMIN. FEES - 11,932 13,000 2,644 3,000 TOTAL LICENSES & PERMITS 458, , , , ,450 INTERGOVERNMENTAL REVENUES ROAD & BRIDGE TAX 53,341 54,587 55,000 57,900 58, STATE SALES TAX 6,132,906 6,028,855 5,850,000 5,412,600 5,300, STATE HOME RULE SALES TAX 215, , , ,031 1,780, STATE INCOME TAX 504, , , , , STATE LOCAL USE TAX 76,928 82,550 80,240 86,259 84, STATE REPLACEMENT TAX 4,901 5,590 4,500 5,118 4, STATE AUTO RENTAL TAX 19,392 20,648 20,000 22,180 21, MUN TELECOMMUNICATIONS TAX 65,031 65,854 67,000 66,212 67,000 TOTAL INTERGOVERNMENTAL REVENUES 7,073,038 7,527,874 7,354,290 6,849,169 7,859,000 CITY-CHARGES FOR SERVICES PROPERTY MAINT. INSPECTION FEES , ELEVATOR INSPECTION SERVICES - 3,910 7,500 5,520 5, PLANNING & ZONING APPLICATION 5,270 10,290 6,000 1,190 2, PLAN/ZBA PUBLICATION SERVICES 6,139 4,098 4,500 3,900 2, DUPLICATING SERVICES ENGINEERING SERVICES 16,652 14,543 20,400 7,813 6, INSPECTION/REVIEW SERVICES 6,740 5,275 6,600 13,981 7, CRIMINAL BACKGROUND CHECKS POLICE SPECIAL SERVICES 1,911 6,625 6,500 2,520 3,000 TOTAL CITY-CHARGES FOR SERVICES 37,179 45,849 52,550 35, ,900 REVENUES CONTINUED RECREATION-CHARGES FOR SERVICES FLAGG CREEK OPERATIONS 54,872 21,136 55, ,900 75, PLAYSCHOOL-RESIDENTS 29,396 12, PLAYSCHOOL-NONRESIDENTS 12,614 8, PROGRAMS-RESIDENTS 12,306 15,368 10,900 11,566 9, PROGRAMS-NONRESIDENTS 16,711 16,053 6,400 6,079 5, FIELD TRIPS 7,109 3, TOTAL RECREATION-CHARGES FOR SERVICES 133,008 77,562 72, ,545 89,500 FINES COURT FINES 49,860 69,267 60,000 46,071 60, LOCAL ORDINANCE FINES 32,212 54,462 35,000 32,033 35, POLICE DUPLICATING SERVICES 2,470 2,050 2,300 1,479 2, POLICE-IMPOUND FEES 127, , ,000 93, ,000 TOTAL FINES 211, , , , ,000 OTHER REVENUES INTEREST INCOME 555, , , , , SALE OF FIXED ASSETS 1,502, MISCELLANEOUS REVENUE 62,825 17, , ,701 20, GRANT REVENUE 7, , , , , DUI AGENCY 1,624 1,335 1,000 2,510 2,000 6

9 CORPORATE FUND DEA MISC PAYMENT 12,497 13,232 10,000 9,513 10, TOWER RENTAL 24,710 25,452 26,200 26,215 27, ADVERTISING 1,725 1,562 1,725 1,325 1,725 TOTAL OTHER REVENUES 2,168, ,085 1,719, , ,225 OTHER FINANCING SOURCES INTERFUND TRANSFERS IN 125, IPBC TERMINAL RESERVE 240,103 46, SALE OF CAPITAL ASSETS 5, BOND PROCEEDS , , OPERATING TRANSFER IN , ,000 TOTAL OTHER FINANCING SOURCES - 240,103 1,184, , ,000 TOTAL FUND REVENUES 10,231,112 9,417,189 11,253,235 9,013,552 11,512,575 EXPENSES LEGISLATION AND ADMINISTRATION SALARIES PART-TIME 53,800 51,299 53,800 53,800 53, SOCIAL SECURITY TAX 3,336 3,181 3,336 3,336 3, MEDICARE TAX IMRF 4,363 4,111 4,600 4,373 5, DATA PROCESSING CELLULAR/PAGERS , CONFERENCE & TRAVEL 347 1,141 3, , TRAINING & MEETINGS 921 2,513 1, , SUBSCRIPTIONS , MEMBERSHIPS & LICENSES 10,911 13,132 9,220-12, OFFICE SUPPLIES OPERATING SUPPLIES 65 1, CHRISTMAS PARTY 9,314 8, LIBRARY REIMBURSEMENT 7,113 9,348-6,796 9, POOL REIMBURSEMENT 8,266 7,868-4,900 8, SENIOR CITIZENS 4,367 4,263 2,000 4,444 4, NEWSLETTERS 11,502 14,727 15,000 12,813 15, DONATIONS 20,227 3,500 5,000 2, OTHER COMMUNITY RELATIONS 20,014 32,968 17,500 20,595 14,361 TOTAL LEGISLATIVE & ADMINISTRATION 157, , , , ,488 CITY CLERK SALARIES FULL-TIME 146, , , , , SALARIES PART-TIME 8,400 8,400 8,400 8,400 8, OVERTIME 4,088 4, BUYBACKS & OTHER BENEFITS - - 1,465 3,019 2, SOCIAL SECURITY TAX 9,679 9,499 9,870 9,034 8, MEDICARE TAX 2,264 2,221 2,308 2,113 2, HEALTH INSURANCE 29,831 30,858 36,442 30,764 33, EMPLOYEE ASSISTANCE PROGRAM IMRF 16,691 17,229 17,371 16,492 17, GIFT CERTIFICATES MAINTENANCE-EQUIPMENT 5,568 4,247 6,120 4,791 4, BUSINESS FEE REFUND DATA PROCESSING 2,790 10, CONFERENCE & TRAVEL 1,333 2, , TRAINING & MEETINGS 3,552 3,975 5,450 1,794 1, SUBSCRIPTIONS TUITION REIMBURSEMENT MEMBERSHIPS & LICENSES LEGAL NOTICES/NEWS PUBLICATION 10,901 9,992 10,000 18,813 11, LICENSE APPLICATION FEE CONTRACTUAL/CONSULTING SERV 8,140 22,648 10,200 22,385 10, OFFICE SUPPLIES 2,544 3,578 4,000 2,222 4, OPERATING SUPPLIES 7,645 8,156 9,000 4,471 9, OPERATING CAPITAL 13,032 3, TOTAL CITY CLERK 273, , , , ,096 EXPENSES CONTINUED FINANCE DEPARTMENT SALARIES FULL-TIME 115, , , , , SALARIES PART-TIME 8,400 8,400 8,400 8,400 8, OVERTIME 14,639 7,768 6,474 1,836 1, BUYBACKS & OTHER BENEFITS - - 4,609 3,789 4,802 7

10 CORPORATE FUND SOCIAL SECURITY TAX 8,504 9,773 9,909 10,135 10, MEDICARE TAX 1,989 2,286 2,408 2,365 2, HEALTH INSURANCE 24,129 27,879 29,747 26,813 30, EMPLOYEE ASSISTANCE PROGRAM IMRF 15,242 17,669 19,133 18,172 22, GIFT CERTIFICATES MAINTENANCE-EQUIPMENT AUDITING 20,651 16,260 19,250 19,250 22, DATA PROCESSING 9,394 12, CONFERENCE & TRAVEL ,530 2,778 3, TRAINING & MEETINGS 1,459 2,562 1,750 2,103 1, SUBSCRIPTIONS MEMBERSHIPS & LICENSES 761 1,303 1,350 1,200 1, POSTAGE LEGAL NOTICES/NEWS PUBLICATION 3, ,000 1,080 1, CONTRACTUAL/CONSULTING SERV 34,405 10,785 7,000 1,268 7, OFFICE SUPPLIES 1,606 2,187 2,000 2,284 2, BANK FEES 5,048 4,364 4,500 4,026 4, OPERATING SUPPLIES 4,447 4,507 5,000 2,189 5, OPERATING CAPITAL 3,264 11, PRINCIPAL-BONDS 415, , , , , INTEREST-BONDS 124, ,769 79,119 79,119 54,394 TOTAL FINANCE DEPARTMENT 814, , , ,545 1,066,979 BOARD OF POLICE & FIRE COMMISSION SALARIES PART-TIME 3,690 3,302 3,615 1, SOCIAL SECURITY TAX MEDICARE TAX HEALTH INSURANCE IMRF LEGAL 1,275 1,463 1, CONFERENCE & TRAVEL ,275-1, TRAINING & MEETINGS 325 1,216 1,000-1, MEMBERSHIPS & LICENSES LEGAL NOTICES/NEWS PUBLICATION - 2,729 1, CONTRACTUAL/CONSULTING SERV 6,290 5,681 5,000 2,290 3, OFFICE SUPPLIES OPERATING CAPITAL TOTAL BOARD OF POLICE & FIRE COMM 12,722 15,509 14,466 4,362 7,335 EXPENSES CONTINUED PLANNING & ZONING SALARIES PART-TIME 4,360 5,638 6,922 3,286 6, SOCIAL SECURITY TAX MEDICARE TAX ENGINEERING LEGAL 13,125 15,900 14,000 14,008 12, CONFERENCE & TRAVEL TRAINING & MEETINGS , MEMBERSHIPS & LICENSES LEGAL NOTICES/NEWS PUBLICATION 2, , CONTRACTUAL/CONSULTING SERV 6, OFFICE SUPPLIES TOTAL PLANNING & ZONING 27,189 22,897 23,051 18,134 23,701 GENERAL ADMINISTRATION SALARIES FULL-TIME 103, , , , , BUYBACKS & OTHER BENEFITS - - 2,492 2,492 2, SOCIAL SECURITY TAX 6,325 6,255 6,045 6,426 9, MEDICARE TAX 1,501 1,477 1,603 1,603 2, HEALTH INSURANCE 4,644 5,106 5,465 4,985 8, RETIREE INS ALLOWANCE 14,800 18,607 24,890 28,354 29, UNEMPLOYMENT 3,665 10,899 6,000 27,279 12, EMPLOYEE ASSISTANCE PROGRAM IMRF 10,814 11,346 12,727 12,223 19, POLICE PENSION 401, , , , , EMPLOYEE PHYSICALS EMPLOYEE BACKGROUND CHECKS , GIFT CERTIFICATES MAINTENANCE-EQUIPMENT MAINTENANCE-MOTOR VEHICLE - (680) 1,

11 CORPORATE FUND ENGINEERING 74,168 84,760 35,000 47,103 30, LEGAL 162, , , , , LABOR NEGOTIATION 48,281 44,763 30,000 45,939 55, DATA PROCESSING 18,830 11, CELLULAR/PAGERS CONFERENCE & TRAVEL ,881 1,705 3, TRAINING & MEETINGS 2,733 4, ,901 3, SUBSCRIPTIONS MEMBERSHIPS & LICENSES 1,351 3,045 2,500 1,785 1, TELEPHONE 28,858 19,756 20,000 17,069 20, POSTAGE 9,685 12,215 14,000 3,780 14, NATURAL GAS 13 3,182 1, , ELECTRICITY 105, , , , , WATER 3,441 3,034 4,000 1,955 4, RISK MANAGEMENT 200, , , , , CONTRACTUAL/CONSULTING SERV 43,628 51, ,000 40,704 10, OFFICE SUPPLIES FUEL/OIL OPERATING CAPITAL 37,242 1,636,018 10,000 1,283 2, INFRASTRUCTURE IMPROVEMENTS 116, , , TAX SHARING 203, , , , ,000 TOTAL GENERAL ADMINISTRATION 1,606,277 3,472,078 1,973,675 2,059,407 2,347,697 EXPENSES CONTINUED GRANT ADMINISTRATION ITEP-LAGRANGE RD IMPROVEMENTS - - 1,550,000 40,843 1,400, CDBG-SIDEWALK RAMPS ,000 37, CDBG-SIDEWALK RAMPS ,000 TOTAL GRANT ADMINISTRATION - - 1,602,000 78,195 1,495,000 IT SERVICES MAINTENANCE-EQUIPMENT - - 5, CELLULAR/PAGERS SOFTWARE LICENSES ,055 33,586 37, CONTRACTUAL/CONSULTING SERV ,550 88,282 90, OPERATING SUPPLIES - - 6,700 3,076 7, SOFTWARE - - 1, , HARDWARE ,000 38,701 22, OPERATING CAPITAL ,000 22,965 - TOTAL IT SERVICES , , ,131 COMMUNITY DEVELOPMENT DEPT SALARIES FULL-TIME 197, , , , , SALARIES PART-TIME 31,714 31,041 33,712 16,428 16, OVERTIME 398 6,033 4,900 4,135 3, BUYBACKS & OTHER BENEFITS - - 6,020 3,954 2, PAGER ALLOWANCE SOCIAL SECURITY TAX 14,208 20,591 22,308 15,504 13, MEDICARE TAX 3,323 4,816 5,282 3,626 3, HEALTH INSURANCE 45,289 61,572 73,862 45,789 27, EMPLOYEE ASSISTANCE PROGRAM IMRF 25,625 36,771 40,022 28,050 27, GIFT CERTIFICATES UNIFORM ALLOWANCE MAINTENANCE-EQUIPMENT MAINTENANCE-MOTOR VEHICLES 1, ENGINEERING 24,102 14,604 18,000 13,849 12, INSPECTION FEES 28,065 17,550 14,500 6,360 14, DATA PROCESSING 7,153 28, CELLULAR/PAGERS 1, , , CONFERENCE & TRAVEL 383 2,537 3,489 3,381 3, TRAINING & MEETINGS 3,259 4,247 3,250 3,070 2, SUBSCRIPTIONS TUITION REIMBURSEMENT MEMBERSHIPS & LICENSES 1,469 3,664 2,590 2,420 1, LEGAL NOTICE/NEWS PUBLICATIONS 2,634 6,567 4,500 1,872 1, REIMBURSABLE EXPENSES (14) CONTRACTUAL/CONSULTING SERV 18,130 25,570 14, , , OFFICE SUPPLIES 3,678 3,368 3,650 3,947 4, OPERATING SUPPLIES 5,075 2,968 2,650 3,247 2, FUEL/OIL 952 2,306 2, ,400 9

12 CORPORATE FUND OPERATING CAPITAL 17,045 10,598 1,600-1,150 TOTAL COMMUNITY DEVELOPMENT DEPT 434, , , , ,224 TOTAL LEGISLATION AND ADMINISTRATION 3,326,471 5,368,862 5,620,199 4,024,819 6,083,651 EXPENSES CONTINUED POLICE DEPARTMENT SALARIES FULL-TIME 2,233,984 2,110,035 2,307,597 2,233,228 2,306, SALARIES PART-TIME 17,719 19,517 22,068 15,526 18, OVERTIME 298, , , , , BUYBACKS & OTHER BENEFITS , , , SOCIAL SECURITY TAX 144, , , , , MEDICARE TAX 34,019 34,354 38,305 36,486 38, HEALTH INSURANCE 330, , , , , EMPLOYEE ASSISTANCE PROGRAM IMRF 38,177 37,989 43,228 39,472 49, EMPLOYEE PHYSICALS ,000 1,550 1, GIFT CERTIFICATES 3,475 3, UNIFORM ALLOWANCE 30,634 40,207 29,200 30,057 29, MAINTENANCE-BUILDING 1,042 1,432 3,150 1, MAINTENANCE-EQUIPMENT 24,704 26,552 31,730 17,488 32, MAINTENANCE-MOTOR VEHICLE 28,977 37,202 23,000 24,528 23, LABOR NEGOTIATION 34,887 35,140 25,000 17,000 45, DATA PROCESSING 89,164 54, CELLULAR/PAGERS 11,203 9,616 10,000 10,682 10, CONFERENCE & TRAVEL 1, ,950 5,712 5, TRAINING & MEETINGS 22,381 19,299 18,520 17,780 16, SUBSCRIPTIONS 1,000 1,100 1, , TUITION REIMBURSEMENT ,200-5, MEMBERSHIPS & LICENSES 16,180 15,850 9,223 9,935 9, LEGAL NOTICE/NEWS PUBLICATION 4,654 2,636 2, , CONTRACTUAL/CONSULTING SERV 38,445 36,798 22,900 33,532 20, OFFICE SUPPLIES 11,777 11,640 12,200 8,354 12, OPERATING SUPPLIES 65,013 61,257 34,940 29,808 34, FUEL/OIL 69,199 82,452 82,000 71,834 82, DUI EQUIPMENT - - 5,900-5, OPERATING CAPITAL 81,956 97,602 85,109 73,956 84, GRANT EXPENDITURES - 54,514 5, ,347 5, ADJUDICATION COSTS 9,574 9,858 10,000 12,209 11,000 TOTAL POLICE DEPARTMENT 3,644,846 3,538,087 3,675,412 3,763,745 3,749,758 EXPENSES CONTINUED PUBLIC WORKS DEPARTMENT SALARIES FULL-TIME 563, , , , , SALARIES PART-TIME 8,070 17,597 20,544 23,120 25, OVERTIME 36,438 41,886 33,709 26,101 31, BUYBACKS & OTHER BENEFITS ,792 24,725 69, PAGER ALLOWANCE 32,911 29,854 33,360 33,034 32, SOCIAL SECURITY TAX 39,074 38,705 39,360 39,222 39, MEDICARE TAX 9,139 9,052 9,205 9,173 9, HEALTH INSURANCE 136, , , , , EMPLOYEE ASSISTANCE PROGRAM IMRF 70,186 68,704 73,133 68,533 87, EMPLOYEE PHYSICALS 1, , , GIFT CERTIFICATES 1,250 1, UNIFORM ALLOWANCE 6,533 6,879 8,790 6,723 6, MAINTENANCE- BUILDING 27,498 43,697 34,025 39,108 35, MAINTENANCE-EQUIPMENT 5,601 13,418 18,500 9,602 15, MAINTENANCE-INFRASTRUCTURE 45,857 60,657 71,740 27,954 61, MAINTENANCE-MOTOR VEHICLES 7,895 9,809 17,500 14,250 17, DATA PROCESSING 2,017 4, CELLULAR/PAGERS 1,589 1,712 1,800 1,065 1, CONFERENCE & TRAVEL TRAINING & MEETINGS MEMBERSHIPS & LICENSES CONTRACTUAL/CONSULTING SERV 145, , , , , OFFICE SUPPLIES , , OPERATING SUPPLIES 69,188 75,369 70,810 80,796 95, FUEL/OIL 21,689 21,225 25,500 24,814 26, SAFETY EQUIPMENT - 11,720 3, OPERATING CAPITAL 5,093 75, ,500 13, ,000 10

13 CORPORATE FUND TOTAL PUBLIC WORKS DEPARTMENT 1,239,151 1,382,316 1,574,675 1,338,785 1,621,135 EXPENSES CONTINUED RECREATION DEPARTMENT SALARIES FULL-TIME 118,105 74,124 85,801 83,369 41, SALARIES PART-TIME 116, ,896 21,000 11,311 6, OVERTIME BUYBACKS AND OTHER BENEFITS ,918 1, SOCIAL SECURITY TAX 11,531 10,952 6,609 5,782 2, MEDICARE TAX 2,697 2,561 1,546 1, HEALTH INSURANCE 22,960 10,633 5,400 4,682 2, EMPLOYEE ASSISTANCE PROGRAM IMRF 13,561 13,932 9,884 9,392 5, EMPLOYEE PHYSICALS 1,615 2,894 1, , GIFT CERTFICATES UNIFORM ALLOWANCE MAINTENANCE-BUILDING - 18, MAINTENANCE-EQUIPMENT 1, , , DATA PROCESSING 2,145 2, CELLULAR/PAGERS CONFERENCE & TRAVEL ,205 2,553 1, TRAINING & MEETINGS 140 3, MEMBERSHIPS & LICENSES 13,758 14,577 14,603 15,260 14, POSTAGE 21 2,201 3,000 3,386 3, LEGAL NOTICE/NEWS PUBLICATION 11,802 22,498 18,100 17,552 18, TRANSPORTATION 2,934 2, CONTRACTUAL/CONSULTING SERV 26,044 51,544 60,000 52,911 25, OFFICE SUPPLIES OPERATING SUPPLIES 9,686 10,650 3,325 3,515 3, OPERATING CAPITAL 4, , , ,398 24, FIELD TRIPS 7,652 4, TOTAL RECREATION DEPARTMENT 371, , , , ,505 E.S.D.A. DEPARTMENT SALARIES PART-TIME 54,793 58,604 62,187 47,991 56, SOCIAL SECURITY TAX 3,394 3,625 3,856 2,975 3, MEDICARE TAX HEALTH INSURANCE IMRF 3,680 4,313 3,975 3,298 4, EMPLOYEE PHYSICALS GIFT CERTIFICATES UNIFORM ALLOWANCE MAINTENANCE-BUILDING MAINTENANCE-EQUIPMENT 1, , MAINTENANCE-MOTOR VEHICLES 4,360 3,664 4,000 1,280 4, DATA PROCESSING CELLULAR/PAGERS 4,320 5,049 3,500 3,566 4, CONFERENCE & TRAVEL TRAINING & MEETINGS SUBSCRIPTIONS (42) MEMBERSHIPS & LICENSES TELEPHONE CONTRACTUAL/CONSULTING SERV 1,487 1,097 1,575 1,447 1, OFFICE SUPPLIES OPERATING SUPPLIES 274 1, FUEL/OIL 3,395 3,705 5,000 4,013 5, OPERATING CAPITAL 2,131 18,572 18, TOTAL E.S.D.A. DEPARTMENT 83, , ,505 68,109 83,884 TOTAL FUND EXPENSES 8,665,087 10,912,004 11,464,588 9,657,943 11,698,933 SURPLUS/(DEFICIT) 1,566,025 (1,494,815) (211,353) (644,391) (186,358) 11

14 EMERGENCY TELEPHONE SYSTEM FUND REVENUES CHARGES FOR SERVICES SURCHARGE 118, , , , ,000 TOTAL CHARGES FOR SERVICES 118, , , , ,000 OTHER REVENUES INTEREST INCOME 6,214 12,451 6,000 5,584 2,500 TOTAL OTHER REVENUES 6,214 12,451 6,000 5,584 2,500 TOTAL FUND REVENUES 124, , , , ,500 EXPENSES EMERGENCY TELEPHONE SYSTEM SOFTWARE MAINT/LICENSES , TELEPHONE 17,954 25,145 26,000 24,299 26, OPERATING CAPITAL 3, ,000-42,000 TOTAL EMERGENCY TELEPHONE SYSTEM 21,612 25, ,000 24,299 71,700 TOTAL FUND EXPENSES 21,612 25, ,000 24,299 71,700 SURPLUS/(DEFICIT) 103, ,180 (90,000) 144,940 70,800 12

15 MOTOR FUEL TAX FUND REVENUES INTERGOVERNMENTAL REVENUES MOTOR FUEL TAX ALLOTMENT 176, , , , ,170 TOTAL INTERGOVERNMENTAL REVENUES 176, , , , ,170 OTHER REVENUES INTEREST INCOME 7,538 4,131 2,000 4,607 3,000 TOTAL OTHER REVENUES 7,538 4,131 2,000 4,607 3,000 TOTAL FUND REVENUES 184, , , , ,170 EXPENSES CAPITAL EXPENDITURES INFRASTRUCTURE IMPROVEMENTS 1, ,823 35,000 34,949 - TOTAL CAPITAL EXPENDITURES 1, ,823 35,000 34,949 - TOTAL FUND EXPENSES 1, ,823 35,000 34,949 - SURPLUS/(DEFICIT) 182, , , , ,170 13

16 HOTEL/MOTEL TAX FUND REVENUES TAXES HOTEL/MOTEL TAX 427, , , , ,000 TOTAL TAXES 427, , , , ,000 OTHER REVENUES INTEREST INCOME 70,064 85,023 35,000 33,201 7, FESTIVAL REVENUE 44, SPONSORSHIP REVENUE 21,500 27,500 35,000 24,500 50,000 TOTAL OTHER REVENUES 136, ,523 70,000 57,701 57,000 TOTAL FUND REVENUES 563, , , , ,000 EXPENSES PROFESSIONAL DEVELOPMENT CONFERENCE & TRAVEL MEETINGS 1, TOTAL PROFESSIONAL DEVELOPMENT 1, CONTRACTUAL SERVICES CONTRACTUAL/CONSULTING SERV 126, , ,000 91,635 70, ADVERTISING 131, ,792 80,475 69,630 6,975 TOTAL CONTRACTUAL SERVICES 257, , , ,265 76,975 OTHER FINANCING USES FESTIVAL EXPENDITURES 163,527 65,510 12,440 17,420 12, EASTER EGG HUNT CONCERTS IN THE PARK ,200 29,771 25, MOVIES IN THE PARK ,200 16, HARVEST FESTIVAL ,100 23,098 23, TREE LIGHTING CEREMONY - - 4,100 3,860 3, CHILDREN'S HOLIDAY PARTY ,000 10,530 7, OTHER COMMUNITY RELATIONS 29,652 22,659 22,425 21,041 36, OPERATING TRANSFER OUT , ,000 TOTAL OTHER FINANCING USES 193,179 88,169 1,019, ,810 1,008,832 TOTAL FUND EXPENSES 452, ,121 1,229, ,075 1,085,807 SURPLUS/(DEFICIT) 110, ,259 (734,690) 120,924 (608,807) 14

17 BUSINESS DISTRICT #1 REVENUES PROCEEDS BOND PROCEEDS ,875,870 - TOTAL TAXES ,875,870 - OTHER REVENUES INTEREST INCOME ,848 38, MISCELLANEOUS REVENUE ,000 - TOTAL OTHER REVENUES ,848 38,000 TOTAL FUND REVENUES ,004,718 38,000 EXPENSES PROFESSIONAL & TECHNICAL SERVICES DEMOLITION , ENGINEERING - - 2,100 2, APPRAISAL SERVICES - - 8,000 7, LEGAL ,000 21,465 50, PROPERTY TAXES CONTRACTUAL/CONSULTING SERV - - 9,000 8, OPERATING SUPPLIES CLOSING FEES ,000 56, BOND DISCOUNT , , COST OF ISSUANCE ,000 65, PRINCIPAL-BONDS INTEREST-BONDS , ,608 1,232,859 TOTAL PROFESSIONAL & TECHNICAL SERVICES - - 1,089,100 1,086,266 1,732,859 CAPITAL UTILITY RELOCATION , , PROPERTY ACQUISITION ,433,900 13,426, ,000 NO GL# INTERFUND TRANSFER OUT 125, ENVIRONMENTAL WORK , ,070 1,050, OTHER CAPITAL EXPENDITURES ,000 TOTAL CAPITAL ,160,900 14,271,334 2,300,000 TOTAL FUND EXPENSES ,250,000 15,357,600 4,032,859 SURPLUS/(DEFICIT) - - (15,250,000) 3,647,118 (3,994,859) 15

18 DRUG FORFEITURE FUND REVENUES INTERGOVERNMENTAL REVENUES ASSETS SEIZED ,000 TOTAL INTERGOVERNMENTAL REVENUES ,000 OTHER REVENUE INTEREST INCOME 5,943 7,526 3,000 5,991 2, FEDERAL PAYMENTS 88, ,349 70, , , STATE PAYMENTS 707 2,573 2,000 3,940 24,607 TOTAL OTHER REVENUE 95, ,448 75, , ,607 TOTAL FUND REVENUES 95, ,448 75, , ,607 EXPENSES SALARIES FULL-TIME SALARIES FULL-TIME , OVERTIME , BUYBACKS & OTHER BENEFITS , SOCIAL SECURITY TAX , MEDICARE TAX , HEALTH INSURANCE ,530 TOTAL SALARIES FULL-TIME ,607 PROFESSIONAL DEVELOPMENT CONFERENCE & TRAVEL TRAINING TOTAL PROFESSIONAL DEVELOPMENT GENERAL SUPPLIES OPERATING SUPPLIES 2,414 6,812 10,000 8,245 10,000 TOTAL GENERAL SUPPLIES 2,414 6,812 10,000 8,245 10,000 CAPITAL EXPENDITURES OPERATING CAPITAL 29,058 44,214 60,000 62,826 26,000 TOTAL CAPITAL EXPENDITURES 29,058 44,214 60,000 62,826 26,000 COMMUNITY RELATIONS MISCELLANEOUS DRUG EXPENDITURE 6,000 11,500 5,000-5,000 TOTAL COMMUNITY RELATIONS 6,000 11,500 5,000-5,000 TOTAL FUND EXPENSES 37,472 62,526 75,000 71, ,607 SURPLUS/(DEFICIT) 58,136 66,922-90,774-16

19 WATER FUND REVENUES CHARGES FOR SERVICES WATER CHARGES 2,623,231 2,736,943 3,100,000 2,954,032 3,450, LATE PENALTIES 68,267 55, ,000 53,937 50, INSPECTION FEES 1, , CONNECTION FEES 7,600 6,350 7, SALE OF METERS 7,732 4,315 5,000 2,546 3, METER DEPOSIT CHARGES TOTAL CHARGES FOR SERVICES 2,708,458 2,804,139 3,248,500 3,011,081 3,504,200 OTHER REVENUES INTEREST INCOME 264, ,442 70,000 31,351 20, GAIN ON SALE OF CAPITAL ASSETS 1, WATER TOWER RENTAL 58,375 60,078 93,661 86,430 94,646 TOTAL OTHER REVENUES 323, , , , ,646 TOTAL FUND REVENUES 3,031,658 3,014,659 3,412,161 3,128,862 3,618,846 EXPENSES WATER OPERATIONS SALARIES FULL-TIME 99, , , , , SALARIES PART-TIME OVERTIME 20,198 32,912 20,768 21,203 23, BUYBACKS & OTHER BENEFITS - - 1,669 1,151 4, PAGER ALLOWANCE 6,714 7,849 6,745 6,706 6, SOCIAL SECURITY TAX 10,472 10,968 15,175 12,039 14, MEDICARE TAX 2,449 2,565 3,559 2,821 3, HEALTH INSURANCE 21,965 33,912 53,525 45,366 51, UNEMPLOYMENT EMPLOYEE ASSISTANCE PROGRAM IMRF 18,880 19,978 28,277 22,006 30, EMPLOYEE PHYSICALS GIFT CERTIFICATES UNIFORM ALLOWANCE 1,617 1,560 1,500 2,071 2, MAINTENANCE-BUILDING 3,467 7,367 2,750 15,322 10, MAINTENANCE-EQUIPMENT 23,458 10,334 67,000 7,291 64, MAINTENANCE-MOTOR VEHICLES 1,017 1,291 1, , MAINTENANCE-INFRASTRUCTURE 100,319 68,840 48,000 59, , AUDITING - 6,000 3,400 3,400 4, ENGINEERING 133,209 26,206 75,000 25,628 15, LEGAL - 1,975 2,000-5, DATA PROCESSING 2,494 5,292 5,000 5, CELLULAR/PAGERS 1,308 2,293 2,000 1,768 2, CONFERENCE & TRAVEL TRAINING & MEETINGS , , SUBSCRIPTIONS SOFTWARE MAINT/LICENSES , MEMBERSHIPS & LICENSES , TELEPHONE 434 1, ,053 1, POSTAGE 4,529 4,675 5,000 5,077 6, NATURAL GAS 5,415 9,645 9,200 8,913 12, ELECTRICITY 52,175 70,420 63,000 79,782 80, WATER 30,312 20, RISK MANAGEMENT - 67,608 93,704 99, , WATER PURCHASE 1,265,395 1,366,983 1,600,000 1,503,070 1,865, WATER DEPOSIT REFUND CONTRACTUAL/CONSULTING SERV 106,325 43,070 66,860 43,089 64, OFFICE SUPPLIES 2,071 1,344 1,400 2,425 2, OPERATING SUPPLIES 28,149 33,467 18,958 15,671 20, FUEL/OIL 2,277 2,501 2,500 3,083 3, OPERATING CAPITAL 37,391 8,285 18,000 18,006 12, INFRASTRUCTURE IMPROVEMENTS 1,978,400 2,430, , , , PRINCIPAL - BONDS - 190, , , , INTEREST-BONDS 201, , , , ,978 17

20 WATER FUND TOTAL WATER OPERATIONS 4,163,046 4,821,437 3,412,161 2,721,274 3,865,198 DEPRECIATION DEPRECIATION 523, , ,079 - TOTAL DEPRECIATION 523, , ,079 - TOTAL FUND EXPENSES 4,687,010 5,434,134 3,412,161 3,381,353 3,865,198 SURPLUS/(DEFICIT) (1,655,352) (2,419,475) - (252,491) (246,352) Add back bond principal payment 190, ,000 Add back amount capitalized for assets 1,978,400 2,428, ,260 ADJUSTED GAAP SURPLUS/(DEFICIT) 323, ,420-93,769 (246,352) 18

21 SEWER FUND REVENUES CHARGES FOR SERVICES SEWER CHARGES 24,931 24,895 25,000 24,859 25, LATE PENALTIES 861 1,019 1,000 1,324 1,000 TOTAL CHARGES FOR SERVICES 25,792 25,914 26,000 26,183 26,000 OTHER REVENUES INTEREST INCOME 20,885 22,951 13,000 6,429 2,500 TOTAL OTHER REVENUES 20,884 22,951 13,000 6,429 2,500 TOTAL FUND REVENUES 46,676 48,865 39,000 32,612 28,500 EXPENSES SEWER OPERATIONS SALARIES FULL-TIME , OVERTIME PAGER ALLOWANCE SOCIAL SECURITY MEDICARE TAX HEALTH INSURANCE , IMRF , MAINTENANCE-EQUIPMENT , AUDITING ENGINEERING 2,463 12,938 5, , TELEPHONE REGULAR CONTRACTUAL SERVICES 18, AUDITING OPERATING SUPPLIES OPERATING CAPITAL INFRASTRUCTURE IMPROVEMENTS - 47,487-2,422 - TOTAL SEWER OPERATIONS 20,826 60,428 5,000 3,196 24,276 DEPRECIATION INFRASTRUCTURE DEPRECIATION 58,149 58,149-58,149 - TOTAL DEPRECIATION 58,149 58,149-58,149 - TOTAL FUND EXPENSES 78, ,577 5,000 61,345 24,276 SURPLUS/(DEFICIT) (32,299) (69,712) 34,000 (28,733) 4,224 19

22 DEBT MATURITY SCHEDULES 2000 GO Bonds 2006 GO Water Bonds 2008 GO Bonds Due Date Principal Interest Total Principal Interest Total Principal Interest Total 6/1/ , , /1/ , , , /1/ , , /1/ , , , /1/ , , /1/ , , , /1/ , , /1/ , , , /1/ , , /1/ , , , /1/ , , /1/ , , , , , /1/ , , , , /1/ , , , , , , /1/ , , , , /1/ , , , , , , /1/ , ,608 6/1/ , , , , /1/ , ,429 12/1/ , , , , , , /1/ , , ,429 6/1/ , , , , /1/ , ,679 12/1/ , , , , , , /1/ , , ,679 6/1/ , , /1/ , ,508 12/1/ , , , /1/ , , ,508 6/1/ , , /1/ , ,914 12/1/ , , , /1/ , , ,914 6/1/ , , /1/ , ,898 12/1/ , , , /1/ , , ,898 6/1/ , , /1/ , ,461 12/1/ , , , /1/ , , ,461 6/1/ , , /1/ , ,601 12/1/ , , , /1/ , , ,601 6/1/ , , /1/ , ,179 12/1/ , , , /1/ , , ,179 6/1/ , , /1/ , ,195 12/1/ , , , /1/ , , ,195 6/1/ , , /1/ , ,648 20

23 DEBT MATURITY SCHEDULES 2000 GO Bonds 2006 GO Water Bonds 2008 GO Bonds Due Date Principal Interest Total Principal Interest Total Principal Interest Total 12/1/ , , , /1/ , , ,648 6/1/ , , /1/ , ,539 12/1/ , , , /1/ , , ,539 6/1/ , , /1/ , ,608 12/1/ , , , /1/ , , ,608 6/1/ , , /1/ , ,408 12/1/ , , , /1/ , , ,408 6/1/ , , /1/ , ,458 12/1/ , , , /1/ , , ,458 6/1/ , , /1/ , ,370 12/1/ , , , /1/ , , ,370 6/1/ , , /1/ , ,308 12/1/ , , , /1/ , ,308 1,016,308 6/1/2025-7, , /1/ , ,108 12/1/ , , , , ,000 1/1/ , ,108 7/1/ , ,608 1/1/ , ,608 1,053,608 7/1/ , ,970 1/1/ , ,970 1,077,970 7/1/ , ,870 1/1/ , ,870 1,100,870 7/1/ , ,583 1/1/ , ,583 1,121,583 7/1/ , ,788 1/1/ , ,788 1,145,788 7/1/ , ,318 1/1/ , ,318 1,178,318 7/1/ , ,838 1/1/ , ,838 1,203,838 7/1/ , ,515 1/1/2034 1,000, ,515 1,237,515 7/1/ , ,015 1/1/2035 1,065, ,015 1,269,015 7/1/ , ,338 1/1/2036 1,135, ,338 1,303,338 7/1/ , ,315 1/1/2037 1,215, ,315 1,345,315 7/1/ ,613 89,613 1/1/2038 1,295,000 89,613 1,384,613 7/1/ ,230 46,230 1/1/2039 1,380,000 46,230 1,426,230 4,000, ,399, ,399, ,000, ,370, ,370, ,160, ,640, ,800,

24 , ILLINOIS TAXABLE SALES BY CATEGORY Last Ten Calendar Years STATE SALES TAX COLLECTIONS BY CATEGORY Category General Merchandise $ 337,057 $ 352,058 $ 364,005 $ 286,197 $ 243,719 $ 266,711 $ 258,539 $ 260,943 $ 339,904 $ 332,770 Food 484, , , , , , , , , ,392 Drinking and Eating Places 295, , , , , , , , , ,786 Apparel 52,559 63,929 73,518 81,373 77,973 81,648 20,195 9,752 13, Furniture & H.H. & Radio 380, , , , , , , , , ,823 Lumber, Building Hardware 121,157 54,798 66,862 56,435 35, , , , , ,316 Automobile and Filling Stations 2,928,575 3,277,827 3,768,058 3,390,995 3,128,706 3,056,034 3,197,210 3,287,976 3,083,268 2,917,200 Drugs and Miscellaneous Retail 305, , , , , , , , , ,321 Agriculture and All Others 295, , , , , , , , , ,596 Manufacturers 365, , , ,480 47, , , , ,284 63,638 TOTAL $ 5,566,150 $ 5,834,838 $ 6,387,901 $ 5,890,751 $ 5,299,391 $ 5,893,487 $ 5,992,330 $ 6,273,538 $ 6,781,266 $ 6,325,594 City's Share of State Sales Tax Rate 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% City's Home Rule Sales Tax Rate** 0.25% 0.25% 22

25 PROPERTY VALUATIONS & TAXES VALUATION AND LEVY HISTORY EAV & ESTIMATED MARKET VALUES Tax Year Collection Year FY Ended April 30th EAV Estimated Market Value $257,079,335 $771,238, $271,247,533 $813,742, $327,987,114 $983,961, $322,332,941 $966,998, $341,995,154 $1,025,985,462 PROPERTY TAX RATES BY GOVERNMENTAL UNIT Those taxes levied by other units of government for a typical City taxpayer expressed as a dollar for each $100 of equalized assessed valuation (EAV), for the tax levy years 2002 through 2006 are as follows: TAX RATES PER $100 OF EAV Governmental Unit (A) The City $0.000 $0.210 $0.000 $0.000 $0.000 Cook County Cook County Forest Preserve Dist Consolidated Elections LyonsTownship (B) Lyons Mental Health School District Lyons Township HS Dist DuPage Community College Dist Pleasantview Fire Protection Dist Metro Water Reclamation Dist South Lyons Township Sanitary Dist Des Plaines Valley Mosquito Abatemt Suburban TB Sanitarium $6.217 $6.590 $5.647 $5.890 $5.710 (A) The City's tax rate was levied in error. Taxes have been returned to those taxpayers applying for a refund. (B) Includes Road and Bridge and General Assistance. Source: Cook County Clerk's Records 23