Administration and Finance Committee

​2025-11-13 Budget Workshop - Administration & Finance Committee​ ​Committee meeting was called to order at 4:30 p.m., the pledge was said, and attendance​ ​taken. Mayor Nero complimented Finance Director Altic on preparing the budget in advance so​ ​that the new Board was able to review and send in questions to be answered at this workshop.​ ​He applauded the transparency that Director Altic has shown.​ ​Finance Director Altic welcomed everyone to this, his first workshop, and reviewed the process​ ​that staff has followed. He complemented all the departments on the hard work and dedication​ ​to the process.​ ​●​ ​Budget Workshop and Document Distribution​​The meeting​​commenced with a​ ​welcome and appreciation for the timely delivery of the 2026 budget documents,​ ​which were available to the board almost a week ahead of the workshop, an​ ​achievement noted as the first time in almost 15 years. Meetings Control, acting​ ​as village manager, thanked Director Altic and team for seamlessly putting the​ ​budget together following a process that began in July, facilitating a more​ ​efficient review. The timeline for the review includes the workshop on November​ ​13th, a board opportunity for additional questions on November 20th, and a​ ​request for budget approval at the November 20th Village Board meeting, with​ ​December 11th as a backup date.​ ​●​ ​Guiding Principles and Village Priorities​​Staff developed​​the budget using​ i​nternal guiding principles focused on enhancing the experience between the​ ​public and staff, leveraging technology, improving systems, and providing​ i​mmediate customer service. Core services, such as ensuring water supply, are​ ​mandated, but quality of life items, like flower pots on Cass Avenue, are also​ ​budgeted for as they define the village. Staff are focused on accomplishments​ ​and maintaining a business-friendly environment through building code​ ​enhancements, zoning updates, and improved timeliness of processes. The​ ​budget is fiscally responsible and incorporates village board priorities that were​ ​discussed informally and formally.​ ​●​ ​2026 Budget Overview and Fund Structure​​Director Altic​​presented the 2026​ ​budget, which is one of the largest the village has ever had at $120 million,​ ​primarily driven by $54 million in capital projects, including the fire station. The​ ​General Fund, the main operating fund, is healthy with solid fund balance​ ​reserves, though over $10 million of the fund balance is being used for capital​ ​projects next year. The village budgets for 14 funds, including capital funds, the​ ​General Fund, a debt fund, and two Tax Increment Financing (TIF) funds for​ ​economic development.​ ​●​ ​Revenue Analysis and Tax Components​​Taxes constitute​​the vast majority of the​ ​village's revenue, sourced from local taxes like property and utility taxes, as well​ ​as state-derived taxes like sales tax, Motor Fuel Tax (MFT), and income taxes​ ​shared based on population. Overall revenue growth is forecasted conservatively​ ​at around 2 to 3%, with property taxes limited to about 3.1% growth due to CPI​ ​and new construction. Approximately $41 million of the budget comes from​ ​taxes, with a breakdown showing that property and some local taxes are fully​ ​borne by Westmont residents, while other taxes are generated from a broader​ ​base of visitors and external sources.​ ​●​ ​Proposed Telecom Communications Tax Cut​​Staff identified​​an opportunity to​ ​cut taxes for Westmont residents by proposing a reduction in the telecom​ ​communications tax from 6% down to 5% in the 2026 budget. Director Altic​ ​stated that the village does not necessarily need this money and is being​ ​responsible by returning it to residents, who fully bear this tax on their cell phone​ ​and home phone bills. This tax cut was described as "almost unheard of.”​ ​●​ ​Property Taxes and TIF Districts​​The village has six​​different property tax levies​ ​mainly centered around core services such as public safety, retirement benefits,​ ​and risk liability insurance. The village's property tax portion is about 11% of a​ ​typical tax bill, with school districts comprising the majority. The village, as a​ ​non-home rule community, is limited by state statute to growing property tax​ ​revenues by up to 5% or CPI, currently limited to 2.9%, though new construction​ ​allows for an estimated 3.1% overall increase for 2026. TIF revenue is projected​ ​to spike in 2025 due to the Quincy Street apartments redevelopment fully coming​ ​online.​ ​●​ ​Sales and Non-Home Rule Sales Tax​​Sales tax has shown solid growth of 7.5%​ ​over the last year, partly due to new businesses, though the loss of Amazon Fresh​ ​contributes to a conservative 2.1% growth forecast for 2026. Roughly 50% of the​ ​sales tax is derived from the auto sales industry, which is performing well. The​ l​arge spike in non-home rule sales tax for 2025 and 2026 is due to the board​ i​ncreasing the tax from 0.5% to 1% in March 2025, which is expected to generate​ ​about $5 million. Finance is creating an "infrastructure fund" for the new half​ ​percent of this tax, broadening its use beyond just storm water.​ ​●​ ​Places for Eating Tax and Income Tax​​The places for​​eating tax saw a strong​ ​recovery post-COVID, with 5% growth this last year and a conservative 2.1%​ ​growth forecasted for next year. Income tax, a state tax distributed based on​ ​population, has seen steady growth since COVID but is forecasted for less than​ ​1% growth in 2026 due to potential headwinds from tariffs and the impact of the​ ​"One Big Beautiful Bill" (OB3) on corporate income. Director Altic noted that the​ ​forecasting is conservative to avoid banking on risky revenues.​ ​●​ ​Motor Fuel Tax (MFT) and Road Maintenance Challenge​​MFT revenue is not​ ​growing substantially, showing only about $100,000 to $150,000 growth over the​ l​ast five years, which Director Altic attributed to the increasing popularity of EVs.​ ​The cost to resurface one mile of road is about $500,000, and MFT revenues only​ ​afford about two miles of resurfacing per year, a "not a great calculus" given the​ ​64 miles of roads to maintain. Staff confirmed that with current funding, only​ ​about a mile of resurfacing is budgeted for next year, alongside the​ ​reconstruction of De Moines.​ ​●​ ​MFT Fund Depletion and Future Road Funding​​The MFT​​fund is nearly bankrupt,​ ​with only four to five hundred thousand dollars remaining, meaning future annual​ ​funding may be limited to about $1 million after next year's program. Rebuild​ ​Illinois fund grants provided $3.5 to $4 million over a three- or four-year period,​ ​but that money has been spent. Long-term funding options for road maintenance​ ​would include tapping into the new infrastructure tax fund, though it may not be​ ​enough to double efforts. The possibility of non-home rule communities like​ ​Westmont being authorized to issue a local fuel tax of up to three cents was​ ​mentioned as a potential future option.​ ​●​ ​Discussion on Road Prioritization and Pavement Management​​The board​ ​discussed the trade-offs between full reconstruction projects like the De Moines​ ​curb and gutter project and maximizing standard resurfacing given the limited​ ​funding. Trustee Pilli suggested a discussion at the Public Works Committee on​ ​whether to prioritize resurfacing over full curb and gutter projects to address the​ ​64 miles of roads. Director Altic confirmed that staff utilize a three-year streets​ ​efficiency study, including a non-subjective pavement condition index, to guide​ ​decision-making and maintain an acceptable average pavement condition index.​ ​Full replacement is needed when the base under the road is failing, as was the​ ​case with De Moines and Traube.​ ​●​ ​Road Lifespan, Maintenance, and Debt​​The design life​​for a road is typically 20​ ​years without maintenance, but resurfacing can extend that life, typically done​ ​three times in 15- to 20-year cycles. With the current resurfacing rate of two miles​ ​per year, the full cycle is too long at 32 years, leading to total reconstruction. To​ ​stretch dollars, the village plans to implement preventative maintenance​ ​measures like crack sealing and specialized products to soften the pavement.​ ​The debt on current road loans is set to come off in 2033, freeing up funds.​ ​●​ ​Interest Income and Investment Strategy​​Interest income​​is considered "free​ ​money" generated from investing current idle tax dollars. Earnings peaked at​ ​$3.23 million in 2024, mirroring the high Federal funds rates, and are projected to​ ​be close to $2 million next year. Finance is actively investing money, currently​ ​holding close to $16 million in investments, primarily in Certificates of Deposit​ ​(CDs) and highly rated municipal bonds. Director Altic follows a conservative​ i​nvestment approach, adhering to statutory and internal policy restrictions.​ ​●​ ​Grants and Water Rates​​Director Altic praised staff​​for being highly active in​ ​pursuing grants across departments, noting that this is not common in every​ ​municipality. The new water tower project is being funded through an I.E.P.A. loan​ ​with a low interest rate of 1.36% and a "healthy" loan forgiveness of $1.6 million​ ​on the $6+ million project. Water rate increases are scheduled to take effect in​ ​January 2026 and for several subsequent Januaries, based on a water rate study.​ ​The budgeted costs include a projected 20-cent increase in the cost of water​ ​purchased from the DuPage Water Commission, which is a pass-through cost.​ ​●​ ​Debt Schedule and Future Issuances​​The expense section confirmed a total​ ​spending plan of over $120 million, with large capital investments planned. The​ ​debt schedule includes the already-approved state loan for the water tower and​ ​reflects the loan amount after the $1.6 million forgiveness. Future debt​ i​ssuances, for which Raymond James was approved, include $4 million for water​ ​system improvements and $30 million for the fire department headquarters, plus​ ​almost $2 million potentially for infrastructure. The existing road loans were​ ​renewed in 2022 and are scheduled to come off the books in 2033.​ ​●​ ​Infrastructure and Debt Overview​ ​Staff discussed​​the $30 million budget, which​ i​ncludes fire station costs and $2 million for infrastructure improvements such​ ​as roads and sidewalks. The $27 million budget for the fire station is still an​ ​unknown but is hoped to be on the high end, with a guaranteed maximum price​ ​expected in the spring. also raised a question about the village's $70 million debt​ ​and its credit limit, seeking to maintain borrowing power.​ ​●​ ​Statutory and Cash Flow Debt Limits​ ​Director Altic​​explained the debt limit in​ ​two ways: statutorily and by cash flow. The statutory debt limit is calculated as a​ ​percentage of the Equalized Assessed Value (EAV), which is $91 million, but only​ ​$1.5 million of the village's current debt is subject to this limit. Alternate revenue​ ​debt, which is not general obligation debt, does not count towards the statutory​ ​debt limit because a funding source is identified for it.​ ​●​ ​Debt Coverage and Revenue Sources​​The village's potential​​$34 million debt​ i​ssuance is supported by sufficient revenues over 20 years, which have been​ ​"baked into" the water and rate formulas. For the $30 million fire department debt,​ ​the annual debt service of $2.2 million is projected to be covered by $2.4 million​ i​n revenues from the additional non-home rule sales tax, achieving 113%​ ​coverage. The income from this sales tax is expected to grow, potentially​ ​reaching $3 million by 2030 or 2031, while the debt remains fixed.​ ​●​ ​Alternate Revenue Debt Coverage Ratio​ ​It was clarified​​that for alternate​ ​revenue debt, the village must promise to have 25% more revenue than the debt​ ​coverage required for the specific revenue pledged. While there is a 25%​ ​coverage requirement for each specific pledged revenue, there is no overall​ ​percentage limit based on the village's total revenues. The village’s debt related​  ​to overall expenses is about 5% of the budget, similar to Downers Grove and less​ ​than Hinsdale's 10%.​ ​●​ ​Debt-Funded Projects​ ​Finance outlined the projects​​associated with the debt,​ i​ncluding a $30 million bond issuance for the fire station, architectural fees,​ ​temporary housing, and almost $2 million for infrastructure improvements. The​ ​water side includes large projects like improvements for North Park, Chicago, and​ ​Willard, and water treatment plant rehabilitation, with $4 million planned for​ ​borrowing. Due to not raising water rates for several years, including during​ ​COVID, the water fund does not have the necessary cash, projecting a fund​ ​balance dip by 2029.​ ​●​ ​Capital Improvement Projects​ ​It was presented the​​capital program for the next​ ​year, highlighting the top 20 projects out of a list of 57 across various areas like​ ​stormwater, facilities, and vehicles. The projects on the list are ranked by cost,​ ​not priority, and the 57 projects listed are all budgeted to be done if staff time​ ​allows. The staff is splitting the alley costs between storm water and capital​ ​projects funds.​ ​●​ ​Specific Projects Clarification​​The 20 projects on​​the slide represent the most​ ​expensive ones, and the full list of 57 projects is what is planned to be​ ​completed. It was clarified the cryptic alley coding, noting that Alley 7S is​ ​between Washington and Hudson near Quincy and 55th, and 3S is adjacent to​ ​Lebec Park. It was noted that projects cut from the current budget are likely to be​ ​prioritized for the 2027 budget year.​ ​●​ ​Finance Department Plans for 2026​​The Finance department​​budget for 2026​ i​ncludes a large increase in debt service, which covers principal and interest​ ​payments, as a finance function. Key projects include managing and investing​ ​the village's $60 million cash portfolio, implementing a new timekeeping solution​ ​with UKG, and issuing the $34 million bond. The goal for the bond issuance​ i​ncludes maintaining or improving the current Double-A plus bond rating, though​ ​achieving Triple-A may be challenging due to pension liability and demographics.​ ​●​ ​Governmental Services Department Plans​​The Governmental​​Services​ ​department, which includes the board in its budget, has two full-time employees​ ​and one new part-time staff member. Key activities include dealing with over 700​  ​businesses annually, and their priority for 2026 is getting businesses and​ ​residents to understand and use the online permitting and registration system.​ ​The Freedom of Information Act (FOIA) requests are a key piece of staff time.​ ​●​ ​Human Resources Department Initiatives​​Human Resources​​(HR) is not​ ​proposing staffing changes for 2026 and is currently hiring a part-time employee​ ​after receiving an overwhelming response of almost 70 applicants. Their goals​ ​for 2026 include streamlining the hiring process, updating job descriptions, and​ i​mplementing the "employee access" feature in the Munis system to allow​ ​employees to update their information and view historical pay data. HR is also​ ​working on updating the personnel policy manual into plain language and​ ​creating total compensation statements.​ ​●​ ​Merit Bonus Program Results and Feedback​​Preliminary​​results from the merit​ ​bonus program's second cycle show that about 95% of staff are rated at​ ​"consistently meeting" (Green) or "consistently exceeding" (Teal) expectations,​ ​with a few in the "needs assistance" category (Yellow) and a couple in the highest​ ​rating (Blue). Feedback on the new performance-based system, which replaced a​ ​flat General Wage Adjustment (GWA) raise, has been mixed due to the amount of​ ​processing and conversations involved. The current merit program ensures that​ ​employees rated Green or higher receive a better raise (Green is 3.1%) than the​ ​GWA negotiated with the union (3%), which was a board directive.​ ​●​ ​IT Department Focus Areas​​The IT department, consisting​​of four full-time staff​ ​and one unfilled part-time GIS position, focuses primarily on internal services but​ i​s expanding external services. Major goals for 2026 include improving the​ ​difficult-to-use 311 system, which they are looking to replace with a more​ ​user-friendly system, and upgrading their Security Operations Center (SOC)​ ​services for 24/7 network monitoring. They are also replacing their 25-year-old​ ​phone system and are heavily involved in the fire station remodel, dealing with all​ ​wired systems. The village is considered proactive and satisfied with its current​ ​network security.​ ​●​ ​311 System Replacement Timeline​​The current 311 system​​is about four years​ ​old, and its problems include map malfunctions, difficulties with address entry,​ ​and failure to notify users when file attachments cause submissions to fail. IT is​  l​ooking at two replacement systems used by neighboring communities, and their​ ​goal is to roll out the public-facing side of the new 311 system within a couple of​ ​months. The new system will integrate 311 with code enforcement, permitting,​ l​icensing, and internal help desk ticketing.​ ​●​ ​Communications Department Initiatives and Staffing​​The Communications​ ​department, currently a two-person operation, plans to continue core tasks like​ ​managing the website, news magazine, and weekly e-news, and supporting​ ​active committees and events. Due to an existing full workload and new special​ ​assignments, the department is seeking to add staff to handle the growing​ ​demand for communications. Planned projects include restarting the branding​ i​nitiative and a full redesign of the website, which is expected to take many​ ​months.​ ​●​ ​Communications Funding and Projects​​The department's​​operating expenses are​ ​projected to increase by around $80,000, partially due to a $45,000 to $50,000​ ​allocation for a new mural program. Other new projects include continuing the​ ​Vision and Vibe festival and expanding social media presence to fulfill the​ ​Mayor's request for more public outreach. A significant portion of the events and​ ​the mural program funding comes from the convention tourism budget, rather​ ​than the general fund. The concept of the mural program is to have professional​ ​artwork on business sides to bring more people to town and add character.​ ​●​ ​Improving Public Communication​ ​Staff expressed a​​need for improved​ ​communication regarding construction projects, advocating for proactive​ ​updates via social media or other avenues to reduce public frustration. Larry​ ​noted the challenge of ensuring people see the news produced by the village,​ ​especially with the lack of a traditional local newspaper, and the difficulty of​ ​competing with instant, though sometimes inaccurate, social media posts. An​ ​upcoming admin finance committee meeting will discuss current communication​ ​efforts, social media strategy, and media training.​ ​●​ ​Community Development Department​​The Community Development​​department​ ​has 11 full-time employees and is currently looking to hire two positions,​ i​ncluding a new part-time code enforcement officer, due to the aging of the​ ​village requiring more attention. A significant increase in operating expenses is​  ​due to $750,000 budgeted for "whatif" scenarios related to upfront consultant​ ​costs for the One North Cass project and $150,000 for the comprehensive plan.​ ​The department processes over 1,500 permits, handles 3,300 reviews and​ i​nspections, and manages over 700 code enforcement cases annually, with 50​ ​cases going to local adjudication.​ ​●​ ​Planning and Zoning Initiatives​​The detail of the​​work of the planning and zoning​ ​department, noting that while the number of variances processed is low (20-30),​ ​the two planners provide stellar customer service, assisting residents and​ ​developers daily. The department is also administrating the downtown incentive​ ​program and processing FOYAs. Major future efforts include reszoning​ ​properties based on the new zoning ordinance and the new downtown and public​ ​zoning districts developed in 2026.​ ​●​ ​System Implementation and Improvement​​The village​​is working to implement a​ ​311 system, tailored to their needs, and a refined online permitting system. It was​ ​noted that the new village manager and IT department have been receptive to​ ​criticisms of current programs and are looking at a better system to move most​ ​operations online and eliminate paper. The focus on efficiency and better​ i​nforming the public is aided by an extra part-timer in code enforcement.​ ​●​ ​Code Enforcement Approach and Resources​​Code enforcement​​aims to treat all​ ​cases systemically and fairly, allowing a reasonable time for remedies. They​ ​acknowledged that many residents face financial limitations for repairs and try to​ ​be sensitive to that while maintaining standards. They noted that historically, the​ ​village has not had many resources for resident assistance but is working on​ i​mproving referrals, primarily through the county, and encouraged local​ ​organizations to find resources for those trying to "age in place".​ ​●​ ​Structural Integrity and Housing Challenges​​Highlighted​​that code enforcement​ ​sometimes deals with severe issues, such as a structural collapse requiring fire​ ​department intervention for safety. They also observed that many older homes,​ ​especially in the older part of downtown, are reaching the end of their lifespan​ ​due to age and water issues, requiring significant work that goes beyond​ ​temporary fixes. Code enforcement sometimes motivates residents to seek​  ​better solutions or consider moving if the property cannot be adequately​ ​maintained.​ ​●​ ​Public Works Staffing and Core Services​​The Public​​Works department's status,​ ​noting three current vacancies, including one filled forestry position and​ ​promising interviews for the underground division, with efforts underway to​ ​quickly fill the street division vacancy before winter. They are requesting three​ ​new hire positions: two in forestry, partially or fully offset by cost savings, and​ ​one in underground to increase efforts in storm sewer cleaning and​ ​maintenance. The department's core services include providing safe water,​ ​maintaining streets, managing the natural environment, and supporting​ ​community events.​ ​●​ ​Public Works Infrastructure and Technology Initiatives​​The department​ i​ntroduced Greg Olrich, the new Village Engineer, who will provide technical​ ​support for storm water projects, improve customer service, execute the​ ​ambitious Capital Improvement Program (CIP), and head up technology efforts​ ​for GIS and asset management. Leveraging asset management will help focus​ ​resources for maximum resident benefit. A water system focus includes annual​ ​1% system replacement to increase reliability, as well as mandated lead service​ l​ine replacements starting in 2027, with efforts underway for a voluntary​ ​replacement program and SRF funding application.​ ​●​ ​Sidewalk and Storm Sewer Maintenance​​Public Works​​will focus heavily on​ ​sidewalk projects in 2026, driven by board and resident feedback, safe routes to​ ​school, and infrastructure budget principles. Thanks to Melissa Brendle's efforts,​ i​n-house capacity has increased for quicker response to specific concerns, while​ ​contractor programs will be geographically focused to lower costs. Regarding​ ​storm sewer maintenance, the goal is to get through the entire system once​ ​every five years, and the additional underground position will help increase that​ ​frequency by enabling a fully staffed "back door truck" to jet sewers faster.​ ​●​ ​Fire Department Staffing and Increased Call Volume​​The Fire Department is​ ​ticking towards 80 part-time staff but has several on leaves of absence or​ i​njuries. They are anticipating a significant increase in run volume due to new​ ​medical buildings opening, citing the DY building on Ogden that increased calls​  ​from 68 to 83 already, and expecting 80 to 100 new additional calls per year from​ ​the new medical center on Blackhawk. This anticipated increase necessitates​ ​making the third ambulance more available.​ ​●​ ​New Full-Time Training Officer Position​​The Fire Department​​is proposing a new​ ​full-time command level Training Officer position. This role is vital for maintaining​ ​ISO1 status and CFAI accreditation, ensuring compliance with state and national​ ​training standards, and enhancing operational readiness and risk reduction. The​ ​position will also support retention and morale through professional​ ​development and position the department for future staff growth and leadership​ ​succession.​ ​●​ ​Fire Station Relocation and Temporary Housing Plan​​DC Frank provided an​ ​update on the new fire station, including a preliminary budget presentation by​ ​Leopardo Construction scheduled for the December 11th Public Works​ ​Committee meeting. The fire department expects to move out of Station 183 by​ ​May 1st, with temporary locations established. Tower 183 will move to the north​ ​side station with temporary bunk rooms, while administration and fire prevention​ ​will go to the old water department. Engine 183 and Medic 183 will remain on the​ ​south side, housed in a temporary firehouse constructed by Public Works at 325​ ​South Wilmet, ensuring continuous fire and EMS coverage south of the tracks.​ ​●​ ​Collaboration and Cost Savings for Temporary Firehouse​​DC Frank highlighted​ ​the cooperative effort with Public Works to build a structure they can both use​ l​ong-term, which avoided the high cost of renting temporary facilities for​ ​$700,000 for 15 months. Weekly meetings have been scheduled until May to​ ​manage the budget and address small problems quickly. The department plans​ ​to use two cargo containers on site for equipment storage during demolition and​ ​construction. A news release will be issued to keep the public informed of the​ ​plans and the upcoming December 11th meeting.​ ​●​ ​Police Department Staffing and Administrative Workload​​The Police Department​ i​s currently six people short of its allocated 47 staff, which is noted as an​ ​"all-time high". Administrative staff, including detectives, handle about 150 cases​ ​annually, and the records division manages court case requests and an increased​  ​volume of FOYAs, which have more than doubled due to body-worn cameras. The​ ​patrol division handles over 20,000 service calls and 7,000 traffic stops annually.​ ​●​ ​Police Department Budget Breakdown and DEA Funds​​The​​Police Department's​ ​budget is 81% personnel costs, which includes pensions. Operating costs​ ​account for 10% of the budget, with 35% of that covering the dispatch center.​ ​Capital expenditures are 9% of the total budget and include funds from the DEA​ ​fund and the vehicle replacement plan. The DEA fund, 6% of the total budget, is​ ​composed of seized, non-tax funds, offering savings but subject to strict federal​ ​use restrictions.​ ​●​ ​Proposed Downtown License Plate Readers (LPRs)​​The​​Police Department​ ​proposed adding LPR cameras downtown, expanding on the eight current LPRs​ l​ocated primarily at village entryways. They noted that the cameras are crucial for​ ​about 20,000 hits annually, assisting with warrants, stalking cases, orders of​ ​protection, thefts, robberies, and tracking burglary crews. The cameras are small,​ ​discreet, and only trigger on license plates, not pedestrians. The Chief clarified​ ​that the cameras are not monitored 24/7; they operate on an alert basis, and all​ ​searches are logged and subject to a strict audit process to ensure proper use.​ ​The Board expressed comfort with the minimal cost and technology for safety​ ​and crime prevention.​ ​●​ ​Planning for Future Success​​Outlining a theme of "planning​​for success,"​ i​ncluding the development of a new comprehensive plan, downtown plan,​ ​strategic plan, and a branding marketing plan. A significant initiative is​ ​proactively hiring a consultant for full-time planning and analysis in the fire​ ​department to prepare for a potential future conversion to a full-time department​ i​n the next five or six years. They also included a large budget item for land​ ​purchases, categorized as a "what if" fund, to allow the village to be nimble and​ ​act on opportunities for economic development or storm water retention efforts.​ ​●​ ​Professional Development and Staff Training​​The budget​​for 2026 anticipates​ ​over 35,000 hours of staff training. Police and fire personnel are projected to​ ​receive over 300 hours per person, while Village Hall and Public Works staff​ ​receive 41 hours, which was noted is still an impressive number, comparable to​ ​the 40 hours required to maintain a CPA license. Training is essential for​  ​maintaining certifications, compliance with mandates like the Safety Act, and​ ​professional development across all departments.​ ​●​ ​Facility and Safety Improvements​​Facility improvements​​are necessary as village​ ​hall approaches 25 years and the north end police and fire station nears 30 years.​ ​Noteworthy improvements include the Public Works cold storage building on the​ ​south end, which will initially house fire and ambulance equipment during the fire​ ​station rebuilding. This new metal clear span building will not be​ ​climate-controlled but will prevent diesel in vehicles from freezing. Safety​ ​programs for next year include improvements to fire bunker gear and additional​ ​LPRs and new police officer hires.​ ​●​ ​Sidewalk and Roadway Investment​​The village is making​​a significant investment​ i​n the sidewalk program for next year, doubling efforts like the "safe step"​ i​nitiative. They are utilizing more monies from the Commission on Tourism for​ ​these infrastructure efforts. New sidewalk connections will be constructed at​ ​59th and Richmond and Westview Hill School to fill gaps and improve pedestrian​ ​access to schools and civic facilities. Roadway construction is budgeted at $1.9​ ​million, primarily targeting De Moine next year.​ ​●​ ​One North Project and Funding Challenges​​The One North​​development includes​ ​a $2 million estimate to move the ComEd transmission line, planned for spring or​ ​summer, which is hoped to be the high-end cost. The Burlington road​ ​reconstruction, also part of the One North plan, is being funded by Central TIF​ ​funds, which are currently low and require borrowing from the Long Range​ ​Planning Fund. Although the TIFF will eventually be reimbursed, it will take until​ ​around 2032 or 2033 to be made whole.​ ​●​ ​Storm Water and Water System Strategy​​Storm water​​initiatives include the​ ​hiring of additional underground employees, alley work, and storm sewer​ ​extensions across various parts of town. Director Ries and the Mayor mentioned​ ​upcoming discussions about storm water requirements for development and​ ​revisiting a grant opportunity with DuPage County for Lake Charles. Water​ ​system improvements are targeting 1% of water main replacement annually in​ ​neighborhoods like North Park, Chicago, and Willard. This consistency is​  ​achievable due to the water rate increases approved by the board last year,​ ​providing the necessary revenue for this enterprise fund.​ ​●​ ​System Efficiency and Customer Experience​​Water system​​improvements​ ​continue with the North Water Tower construction. Annual water main leak​ ​detection is outsourced to ensure system efficiency and prevent the loss of​ ​purchased water. The department is also increasing efforts in drinking water​ ​sampling due to new federal requirements. To improve the overall resident​ ​experience, the village is lowering the telecommunications tax from 6% to 5%,​ ​continuing the DIP program, and adding ADA compliance software for the​ ​website.​ ​●​ ​Unfunded Projects and Resource Allocation​​Director​​Ries discussed projects​ ​that were not included in the current budget, primarily due to limited resources,​ ​as they do not have "blank checks or or you know, money tree in the backyard".​ ​They noted that some departmental requests for staff were funded, prioritizing​ ​positions expected to provide the greatest impact to the village, while unfunded​ ​projects were considered secondary requests or capital projects postponed due​ ​to resource constraints, including time and available staff for construction.​ ​Projects that were pushed back, possibly to the 2027 budget, include SA Lynon​ ​and Warwick sidewalk engineering, WET sidewalk construction, Dallas Quincy,​ ​farm industry lighting, and improvements to 39 East Burlington.​ ​●​ ​Cannabis Sales Tax and Revenue​ ​Staff confirmed that​​sales tax revenue from​ ​the two cannabis dealerships in town is included in the budget. They clarified that​ ​the village receives two types of cannabis taxes: a direct group or bundle tied to​ ​the local establishments and a small shared portion from the state, which is​ ​estimated to be a small amount, possibly around $20,000.​ ​●​ ​Next Steps for Budget Approval​​The next step in the​​budget process is to bring it​ ​back before the board next week, a week from the meeting date, with time​ ​dedicated at the police committee meeting for continuing the conversation and​ ​addressing any board questions. The budget will then be on the actual board​ ​agenda for passage at 6 PM, and board members were encouraged to email​ ​Allan with any questions beforehand so he can prepare answers for the​ ​committee meeting.​  ​●​ ​Acknowledgment of Budget Efforts and Adjournment​ ​Mayor Nero thanked Allen​ ​and all departments for their "tremendous amount of work" in putting the budget​ ​together, emphasizing that it was the village's "biggest budget ever". Following​ ​the discussion, a motion was entertained and passed to adjourn the meeting​ ​after what was acknowledged as a very efficient, little over three-hour session.​ ​Please note that these minutes were prepared by Gemini AI​