Public Notices & Hearings

Monday, December 9, 2024 7:00 p.m. In-Person & Virtual Wheaton City Hall Council Chambers The meeting will also be live streamed and recorded. • Join by computer/smartphone: o https://us02web.zoom.us/webinar/register/WN_VYpmncV0QJ2yJ4wedFCm1w o Please register using the link above. After registering with your email address, you will receive a confirmation email containing a meeting link for access. o You will be automatically muted. If you would like to speak, click on the “Raise Hand” button to let the meeting administrator know you would like to speak. When it is your turn to speak, you will receive a notification that the meeting administrator is asking you to press “unmute.” Please announce your name and address before commenting and ensure you are in a quiet place. • Join by phone: 312-626-6799, Meeting ID: 858 8893 0713 and Password: 199645 o You will be automatically muted. If you would like to speak, you need to press *9 to raise your hand and let the meeting administrator know you would like to speak. Once it is your turn to speak, you will receive a notification asking you to press *6 to unmute yourself. Please announce your name and address before commenting and ensure you are in a quiet place. • Public comments can be made by: o In person at 7:00 p.m. on Monday, December 9, 2024, during the Public Comment portion of the meeting. o Virtually at 7:00 p.m. on Monday, December 9, 2024, during the Public Comment portion of the meeting. o Email the City Council at allcouncil@wheaton.il.us before 5:00 p.m. Monday, December 9, 2024. I. Call to Order and Roll Call II. Public Hearing – Calendar Year 2025 Budget A. Staff Presentation B. Public Comment C. Council Comment D. Motion to Close Public Hearing III. Adjournment  MEMORANDUM TO: The Honorable Mayor and City Council FROM: Robert R. Lehnhardt, Director of Finance/Treasurer DATE: December 9, 2024 SUBJECT: Calendar Year 2025 Annual Budget – Public Hearing Background The City is statutorily required to have a public hearing on the proposed Calendar Year 2025 Annual Budget. The public hearing is scheduled for Monday, December 9, 2024 at 7:00 p.m. At the public hearing, the public is given the opportunity to comment on the proposed budget. The proposed 2025 Draft Budget was available to the public on November 1, 2024 and reviewed at the Budget Workshop Session held on November 11, 2024. There have been revisions to the proposed 2025 Draft Budget (Exhibit A) based on the discussions at the Budget Workshop and other revisions staff identified after the 2025 Draft Budget was published. The following table shows revenues were revised by $40,769 and expenditures by $34,000 from the 2025 Draft Budget for All Funds. 2025 Budget All Funds 2025 2025 Final vs Draft Draft Final Increase/ Budget Budget (Decrease) Revenues $ 128,520,397 $ 128,561,166 $ 40,769 Expenditures 132,479,596 132,513,596 34,000 Revenues Over/(Under) Exp. (3,959,199) (3,952,430) Strategic Priorities and Budget Development The City's budget is carefully developed through a detailed analysis of our financial position and the needs of the community, ensuring a balanced and sustainable approach. Prudent expenditure management enables the City to maintain current service levels, programs, and invest in infrastructure. Notably, the City is among only 21 municipalities in Illinois and 461 across the U.S. to achieve a ‘AAA’ rating from Standard and Poor’s Global Ratings. ‘AAA’ is the highest credit rating and reflects the City’s very strong economy, very strong financial policies and practices, strong budgetary performance and flexibility, and very strong liquidity. The City’s Strategic Plan provides a long‐range framework to guide decision‐making for the City Council and staff, shaping both current and future budgets. The Strategic Plan consists of 5 key priorities: Financial Stability, Enhanced Infrastructure, Responsive & Efficient Services, Community Safety, and Environmental Sustainability. The 2025 Budget aligns with these priorities, incorporating specific departmental action items to advance the City’s strategic goals. 2025 Budget Highlights  No Property Tax Levy Increase for the 6th Year in row.  No New Taxes.  Provides Essential Services and Programs.  Capital Investment: $31.0 million.  General Fund Reserve Policy Target Met: 40% of General Fund operating expenditures are in reserve at year‐end.  Water Rates Increased: $2.7 million increase in Water Fund revenues. o Last Rate Increase: 2015  Ambulance Service Fees Increased: $1.0 million increase in General Fund revenues. 2025 Budget‐All Funds A Budget Year Comparison Summary‐All Funds for the 2025 Budget is attached showing the total revenues and total expenditures by Fund (Exhibit B). The 2025 Budget for all the City’s Funds is projected to have expenditures exceeding revenues by $3.9 million, mainly due to $31.0 million in capital expenditures. Some of the City’s enterprise, capital projects, internal service, and replacement funds are projected to reflect planned deficit spending, primarily due to the timing of capital project expenditures and the use of fund balance reserves. Over the years, the City has built up reserves to support critical infrastructure and capital projects, minimizing the need to issue new debt. All Funds Revenues and Expenditures 2024 2024 2025 25 Budget vs 24 Proj. Revenues Budget Projected Budget $ % Operating $ 87,271,364 $ 87,971,727 $ 89,770,040 $ 1,798,313 2.0% Investment Income 11,072,567 17,621,468 17,283,125 (338,343) ‐1.9% Interfund Transfers 21,952,672 21,952,903 21,508,001 (444,902) ‐2.0% Total Revenues $ 120,296,603 $ 127,546,098 $ 128,561,166 $ 1,015,068 0.8% Expenditures Operating $ 80,671,537 $ 80,135,986 $ 83,793,045 $ 3,657,059 4.6% Interfund Transfers 18,641,758 18,641,758 17,733,027 (908,731) ‐4.9% Capital 30,347,721 20,086,858 30,987,524 10,900,666 54.3% Total Expenditures $ 129,661,016 $ 118,864,602 $ 132,513,596 $ 13,648,994 11.5% Revenues Over/(Under) Expenditures $ (9,364,413) $ 8,681,496 $ (3,952,430) 2025 Budget‐All Funds Revenues The 2025 revenues for all funds are budgeted at $128.6 million and hold the property tax levy flat, does not recommend any new taxes, and reflects an increase in ambulance service fees and water rates. Page 2 of 6   Taxes of $33.2 million are the largest revenue source for the City accounting for 25.8% of total revenues. Tax revenues include property taxes ($23.6 million), local sales taxes ($5.7 million), utility taxes ($3.0 million), and real estate transfer taxes ($0.9 million).  Charges for Services represent the second largest revenue source, totaling $29.6 million (or 23.0%) of total revenues and are primarily derived from user fees. Water, sanitary sewer, and stormwater charges make up $19.6 million (or 66.4%) of this revenue source.  Intergovernmental revenues are the third largest source of revenue, accounting for $24.4 million (or 19.0%) of overall revenues and consists of income tax ($9.5 million), sales tax ($8.9 million), motor fuel tax ($2.4 million), grants ($1.5 million), use tax ($1.4 million), and other taxes ($0.7 million). 2025 Budget‐All Funds Expenditures The 2025 expenditures for all funds are $132.5 million. Personnel costs are budgeted to include contractually obligated increases, rising employer pension costs, and inflation‐based adjustments in certain operating accounts. The budget allocates $31.0 million for Capital Improvements, representing 23.4% of total expenditures, reflecting the City's ongoing commitment to maintaining high‐quality infrastructure. Capital Improvements include:  Roads: $6.2 million  Facilities: $5.7 million  Sanitary Sewer Improvements: $5.2 million  Water Improvements: $4.2 million  Vehicle Replacements: $3.7 million  Sidewalks: $2.6 million  Personal Services, consisting of salaries and overtime, accounts for $32.0 million (or 24.2%) of total expenditures.  Charges & Services include expenditures for DuPage Water Commission (DWC) water purchases, utilities, paramedic services, and other contractual services which accounts for $28.0 million (or 21.1%) of total expenditures. DWC water purchased accounts for $9.1 million (or 32.4%) of total Charges & Services.  Interfund Transfers is $17.7 million (or 13.4%) of total expenditures and represent annual internal transfers between City Funds for health insurance, liability insurance, vehicle replacements, building renewal, capital equipment replacements, technology replacements, administrative services, and other transfers between City Funds. 2025 Budget‐General Fund The General Fund is the largest operating fund of the City and accounts for the activities for police protection, fire protection, public works services (street maintenance, forestry, snow removal), building and code enforcement, economic development, planning and zoning, engineering, legal services, and general administration. The City’s General Fund reserve policy is to maintain a minimum total unrestricted fund balance Page 3 of 6 reserve equal to 40% of annual operating expenditures excluding capital improvements and transfers to other funds. The unrestricted fund balance reserve on December 31, 2025 is projected to be $22.9 million (or 42.4% of annual operating expenditures). General Fund Revenues and Expenditures 2024 2024 2025 25 Budget vs 24 Proj. Revenues Budget Projected Budget $ % Operating $ 52,075,950 $ 53,483,938 $ 53,685,370 $ 201,432 0.4% Interfund Transfers 1,877,654 1,877,654 1,951,818 74,164 3.9% Total Revenues $ 53,953,604 $ 55,361,592 $ 55,637,188 $ 275,596 0.5% Expenditures Operating $ 51,618,563 $ 51,858,823 $ 54,112,127 $ 2,253,304 4.3% Capital Outlays 18,550 12,031 17,050 5,019 41.7% Interfund Transfers‐Other 150,000 150,000 150,000 ‐ 0.0% Interfund Transfers‐Capital 2,166,491 2,166,491 1,358,011 (808,480) ‐37.3% Total Expenditures $ 53,953,604 $ 54,187,345 $ 55,637,188 $ 1,449,843 2.7% Revenues Over/(Under) Expenditures $ ‐ $ 1,174,247 $ ‐ The 2025 General Fund is projected to be balanced, with $55.6 million in revenues and $55.6 million in expenditures.  General Fund Revenues for 2025 is $55.6 million, an increase of $0.3 million (or 0.5%) compared to 2024 Projected.  Operating revenues increase by $0.2 million (or 0.4%) from $53.5 million to $53.7 million.  Interfund Transfers revenues increase by $0.1 million (or 3.9%) from $1.9 million to $2.0 million.  General Fund Expenditures for 2025 total $55.6 million, an increase of $1.4 million (or 2.7%) compared to 2024 Projected.  Operating expenditures are estimated to increase $2.2 million (or 4.3%) from $51.9 million to $54.1 million.  Total Capital Outlays are $17,050, Interfund Transfers‐Other are $150,000, and the Interfund Transfer to the Capital Projects Fund decreases by $0.8 million from $2.2 million to $1.4 million. 2025 Budget‐General Fund Revenues General Fund Revenues for 2025 is $55.6 million, an increase of $0.3 million (or 0.5%) compared to 2024 Projected. General Fund Revenues 2024 2024 2025 25 Budget vs 24 Proj. Revenues Budget Projected Budget $ % Taxes $ 24,724,585 $ 24,807,083 $ 24,248,201 $ (558,882) ‐2.3% Intergovernmental 19,955,470 20,443,156 20,646,900 203,744 1.0% Licenses 159,750 171,965 171,965 ‐ 0.0% Permits 906,500 1,222,725 899,879 (322,846) ‐26.4% Charges for Services 5,272,395 5,465,549 6,380,615 915,066 16.7% Fines and Forfeits 494,925 453,300 468,300 15,000 3.3% Investment Income 410,000 700,000 720,000 20,000 2.9% Miscellaneous 152,325 220,160 149,510 (70,650) ‐32.1% Total Operating Revenues 52,075,950 53,483,938 53,685,370 201,432 0.4% Interfund Transfers 1,877,654 1,877,654 1,951,818 74,164 3.9% Total Revenues $ 53,953,604 $ 55,361,592 $ 55,637,188 $ 275,596 0.5% Page 4 of 6   Taxes, which account for $24.2 million (or 43.6%) of total General Fund revenues, consist of: property taxes ($14.7 million), local sales tax ($5.7 million), utility taxes ($3.0 million), and real estate transfer tax ($0.9 million). Property taxes of $14.7 million are the largest source of revenue for the General Fund, accounting for 26.4% of total revenues.  Intergovernmental revenues, the second largest revenue source at $20.6 million (or 37.1%), consist of: income tax ($9.5 million), sales tax ($8.9 million), use tax ($1.4 million), personal property replacement tax ($0.5 million), grants ($0.2 million), and cannabis use tax ($0.1 million).  Charges for Services are the third largest revenue source at $6.4 million (or 11.5%) and includes ambulance services ($4.1 million), franchise fees ($0.7 million), and wireless fire alarm monitoring fees ($0.7 million). 2025 Budget‐General Fund Expenditures General Fund Expenditures for 2025 total $55.6 million, an increase of $1.4 million (or 2.7%) compared to 2024 Projected. General Fund Expenditures 2024 2024 2025 25 Budget vs 24 Proj. Expenditures Budget Projected Budget $ % Personal Services $ 24,757,530 $ 24,963,115 $ 25,868,458 $ 905,343 3.6% Employee Benefits 5,049,096 5,059,995 5,616,383 556,388 11.0% Supplies & Materials 1,333,096 1,219,532 1,425,466 205,934 16.9% Charges & Services 8,615,011 8,752,351 9,235,391 483,040 5.5% Debt Service 2,779 2,779 2,779 ‐ 0.0% Interfund Transfers‐Operating 11,861,051 11,861,051 11,963,650 102,599 0.9% Total Operating Expenditures $ 51,618,563 $ 51,858,823 $ 54,112,127 $ 2,253,304 4.3% Capital Outlays 18,550 12,031 17,050 5,019 41.7% Interfund Transfers‐Other 150,000 150,000 150,000 ‐ 0.0% Interfund Transfers‐Capital 2,166,491 2,166,491 1,358,011 (808,480) ‐37.3% Total Capital & Int. Transfers $ 2,335,041 $ 2,328,522 $ 1,525,061 $ (803,461) ‐34.5% Total Expenditures $ 53,953,604 $ 54,187,345 $ 55,637,188 $ 1,449,843 2.7%  Personal Services, consisting of salaries and overtime, accounts for $25.9 million (or 46.5%) of total expenditures.  Interfund Transfers‐Operating, which consists of transfers for vehicles, equipment, building renewal, insurance, and debt service accounts for $12.0 million (or 21.5%) of total expenditures.  Charges & Services include expenditures for software licenses, DU‐COMM public safety communication services, paramedic services, and other contracted services accounts for $9.2 million (or 16.6%) of total expenditures.  Employee Benefits for FICA, IMRF pension, police pension, and fire pension is $5.6 million (or 10.1%) of total expenditures. Page 5 of 6 The following chart shows the General Fund expenditures by function for 2025 as a percentage of total expenditures. Public safety (Police and Fire) accounts for 63.1% (or $35.1 million), General Government is 18.1% (or $10.1 million), Public Works is 15.2% (or $8.4 million), Transfers to Other Funds is 2.7% (or $1.5 million), and Other Programs is 0.9% (or $0.5 million). Initiatives with Potential Future Budget Implications Staff is actively working on or planning several initiatives that may impact future budgets. These include:  Building Renewal Fund  Facilities Assessment Study  Developing a prioritized plan and identifying funding sources for facility improvements  Sanitary Sewer Fund and Storm Sewer Fund  Creating a long‐term financial plan for operations and capital improvements  Pavement Management Analysis  Water Infrastructure  Performing a risk‐based analysis to address infrastructure needs  TIF #3 Courthouse Funding Request  Special Service Area (SSA) #8  Planning for its expiration in 2025  Community Survey Review  Strategic Plan Update  Extending the current plan through 2027  1% Locally Imposed Grocery Sales Tax Ordinance  Implementation timeline: Postmarked and filed with the Illinois Department of Revenue by October 1, 2025 Next Steps The adoption of the 2025 Annual Budget is scheduled for the next City Council meeting on Monday, December 16, 2024. Page 6 of 6  Exhibit A City of Wheaton 2025 Proposed Final Budget Revisions to Draft Budget 12/9/2024 Summary of Revisions by Fund 2025 2025 Final vs Draft Draft Final Increase/ Fund Budget Budget (Decrease) Revenues Capital Projects Fund $ 2,304,085 $ 2,344,854 $ 40,769 Total Revenues $ 2,304,085 $ 2,344,854 $ 40,769 Expenditures General Fund $ 55,637,188 $ 55,637,188 $ - Water Fund 17,022,878 17,056,878 34,000 Total Expenditures $ 72,660,066 $ 72,694,066 $ 34,000  City of Wheaton 2025 Proposed Final Budget Revisions to Draft Budget 12/9/2024 Final vs Draft Acct 2025 2025 Increase/ Org. No. Org. Description No. Account Description Description Draft Budget Final Budget (Decrease) GENERAL FUND Expenditures 16010020 Police Administrative 50028 Wages-Full Time (Support) Change Part-Time Social Worker position to Full- Time. Partially funded by a $45,000 grant. $ 185,128 $ 267,130 $ 82,002 16010020 Police Administrative 50030 Wages-Part Time Change Part-Time Social Worker position to Full- Time. Partially funded by a $45,000 grant. $ 39,403 $ - $ (39,403) 16010020 Police Administrative 51100 Employer-FICA Change Part-Time Social Worker position to Full- Time. Partially funded by a $45,000 grant. $ 21,988 $ 25,247 $ 3,259 16010020 Police Administrative 51105 Employer-IMRF Pension Change Part-Time Social Worker position to Full- Time. Partially funded by a $45,000 grant. $ 12,033 $ 17,363 $ 5,330 16050220 Police Support Services 64100 Contractual Services Revise DU-COMM Participation costs based on preliminary budget estimates from DU-COMM. $ 1,028,135 $ 959,195 $ (68,940) 16563000 Fire Communications 64100 Contractual Services Revise DU-COMM Participation costs based on preliminary budget estimates from DU-COMM. $ 309,372 $ 286,355 $ (23,017) 18590000 Interfund Transfers 97400 Transfer Out-Capital Projects Fund Revise transfer amount to the Capital Projects Fund based on revisions above. $ 1,317,242 $ 1,358,011 $ 40,769 Total General Fund Expenditures Change $ - Total General Fund Expenditures-DRAFT Budget $ 55,637,188 Total General Fund Expenditures-FINAL Budget $ 55,637,188 CAPITAL PROJECTS FUND Revenues 40008500 Capital Projects Fund Revenues 87100 Transfer In-General Fund Revise transfer amount from the General Fund. $ 1,317,242 $ 1,358,011 $ 40,769 Total Capital Projects Fund Revenues Change $ 40,769 Total Capital Projects Fund Revenues-DRAFT Budget $ 2,304,085 Total Capital Projects Fund Revenues-FINAL Budget $ 2,344,854 WATER FUND Expenditures 50085000 Water Capital Projects Expenditures 64110 Engineering Services Risk-Based Analysis of the Water Distribution Infrastructure. Revise budget based on actual solicitation amount. $ 75,000 $ 109,000 $ 34,000 Total Water Fund Expenditures Change $ 34,000 Total Water Fund Expenditures-DRAFT Budget $ 17,022,878 Total Water Fund Expenditures-FINAL Budget $ 17,056,878 ALL FUNDS TOTALS Total Revenues-DRAFT Budget $ 128,520,397 Total Revenues-FINAL Budget $ 128,561,166 Total DRAFT Budget Revenues to FINAL Budget Change $ 40,769 Total Expenditures-DRAFT Budget $ 132,479,596 Total Expenditures-FINAL Budget $ 132,513,596 Total DRAFT Expenditures to FINAL Budget Change $ 34,000 Revenues Over/(Under) Expenditures $ (3,952,430)  Exhibit B City of Wheaton Budget Year Comparison Summary ‐ All Funds Calendar Year 2025 Budget Fund Revenues Expenditures Rev vs Exp Major Governmental Funds General Fund $ 55,637,188 $ 55,637,188 $ ‐ Debt Service Fund 4,756,326 4,650,478 105,848 Total Major Governmental Funds 60,393,514 60,287,666 105,848 Special Revenue Funds Motor Fuel Tax Fund 2,506,746 2,100,000 406,746 Federal Forfeiture Fund 1,200 720 480 State Forfeiture Fund 3,850 4,600 (750) TIF Dist #2 Main St Redev Fund 1,000 146,000 (145,000) TIF Dist #3 Courthouse Redev Fund 2,445,000 2,155,000 290,000 SSA #8 Fund 425,500 425,500 ‐ Total Special Revenue Funds 5,383,296 4,831,820 551,476 Capital Projects Funds Capital Projects Fund 2,344,854 7,855,750 (5,510,896) 2018 G.O. Bond Fund 10,000 40,000 (30,000) Total Capital Project Funds 2,354,854 7,895,750 (5,540,896) Internal Service Funds Fleet Services Fund 4,988,365 6,636,591 (1,648,226) Capital Equip Replacement Fund 403,862 128,150 275,712 Technology Replacement Fund 183,232 110,200 73,032 Building Renewal Fund 383,158 982,500 (599,342) Liability Insurance Fund 1,169,850 1,169,850 ‐ Health Insurance Fund 5,708,026 5,708,026 ‐ Total Internal Service Funds 12,836,493 14,735,317 (1,898,824) Total Governmental Funds $ 80,968,157 $ 87,750,553 $ (6,782,396) Enterprise Funds Water Fund $ 15,895,312 $ 17,056,878 $ (1,161,566) Sanitary Sewer Fund 2,473,200 7,276,335 (4,803,135) Storm Sewer Fund 1,763,000 3,098,794 (1,335,794) Parking Fund 1,164,700 1,034,986 129,714 Total Enterprise Funds $ 21,296,212 $ 28,466,993 $ (7,170,781) Fiduciary Funds Fire Pension Fund $ 7,286,061 $ 2,817,795 $ 4,468,266 Police Pension Fund 12,682,914 6,459,445 6,223,469 Total Fiduciary Funds $ 19,968,975 $ 9,277,240 $ 10,691,735 Total City of Wheaton $ 122,233,344 $ 125,494,786 $ (3,261,442) Component Unit Funds Library Operating Fund $ 5,081,525 $ 5,257,058 $ (175,533) Library Capital Equip Repl Fund 57,969 49,266 8,703 Library Technology Repl Fund 51,482 12,000 39,482 Library Building Renewal Fund 999,471 1,691,736 (692,265) Adams Memorial Fund 57,100 5,600 51,500 Garbe Book Endowment Fund 9,320 450 8,870 Library Agency Endowment Fund 50,050 1,700 48,350 Library Theodore Utchen Agency Fund 16,550 850 15,700 Library Youth Fund 4,355 150 4,205 Total Component Unit Funds $ 6,327,822 $ 7,018,810 $ (690,988) Total All Funds $ 128,561,166 $ 132,513,596 $ (3,952,430)  MEMORANDUM TO: The Honorable Mayor and City Council FROM: Michael G. Dzugan, City Manager DATE: December 9, 2024 SUBJECT: Budget Workshops Follow-up During the Budget Workshop held on November 11, the City Council raised questions and/or sought additional information. This memorandum provides specific responses to the Council’s inquiries. 1. Uncollected Receivables: Details of uncollected receivables across various funds, including water/sewer, EMS, parking fines, adjudication fines, etc. Utility Billing (Water, Sanitary, and Stormwater) Calendar Year 2022 2023 Total Billed $ 16,941,289 $ 17,261,277 Total Collected $ 16,935,228 $ 17,253,867 Uncollected $ 6,061 $ 7,409 Collection % 99.96% 99.96% Ambulance (EMS) Services Calendar Year 2022 2023 Gross Billed $ 4,586,551 $ 4,318,484 Net Charges* $ 3,214,888 $ 4,274,217 Total Collected $ 2,733,580 $ 3,524,163 Uncollected $ 481,308 $ 750,054 Collection % 85.0% 82.5% *After insurance adjustments and write downs Local Administrative Adjudication Calendar Year 2022 2023 Citations Issued Amount $ 212,353 $ 240,680 Net Total Amount Due* $ 217,332 $ 269,685 Total Collected $ 141,132 $ 161,945 Uncollected $ 76,200 $ 107,740 Collection % 64.9% 60.0% * After administrative adjudication hearings adjustments (Fines and voids)  Parking Tickets Calendar Year 2022 2023 Citations Issued Amount $ 203,006 $ 133,047 Total Collected $ 155,940 $ 102,068 Uncollected $ 47,065 $ 30,979 Collection % 76.8% 76.7% 2. Fund Balances: Estimated year-end 2025 fund balances for all funds based on the draft CY 2025 Budget presented to the Council. 12/31/2025 Over/(Under) Ending Fund Policy Target Fund Balance Reserve Governmental Funds General Fund $ 23,674,120 $ 1,306,956 Debt Service Fund 1,207,573 636,383 Motor Fuel Tax Fund 1,557,810 304,437 Federal Forfeiture Fund 41,520 N/A State Forfeiture Fund 274,135 N/A TIF Dist #2 Main St Redev Fund - N/A TIF Dist #3 Courthouse Redev Fund 7,336,427 N/A SSA #8 Fund - N/A Capital Projects Fund 7,886,799 N/A 2018 G.O. Bond Fund 263,957 N/A Fleet Services Fund 6,293,558 (2,390,617) Capital Equip Replacement Fund 4,168,109 N/A Technology Replacement Fund 851,035 N/A Building Renewal Fund 1,157,330 (2,798,850) Liability Insurance Fund 1,470,317 470,317 Health Insurance Fund 1,877,320 377,320 Total Governmental Funds $ 58,060,008 $ (2,094,055) Enterprise Funds Water Fund $ 3,436,655 $ 223,975 Sanitary Sewer Fund 483,727 (20,607) Storm Sewer Fund 909,393 488,444 Parking Fund 1,242,440 314,949 Total Enterprise Funds $ 6,072,215 $ 1,006,761 Total Governmental & Enterprise $ 64,132,224 $ (1,087,294) Fiduciary Funds Fire Pension Fund $ 64,733,139 N/A Police Pension Fund 118,042,179 N/A Total Fiduciary Funds $ 182,775,318 $ - Total Gov't, Enterprise, Fiduciary $ 246,907,542 $ (1,087,294) Component Unit Funds (Library) Library Operating Fund $ 2,257,493 $ 67,052 Library Capital Equip Repl Fund 442,194 N/A Library Technology Repl Fund 398,243 N/A Library Building Renewal Fund 292,485 $ (1,252,158) Library Capital Projects Fund 21,313 N/A Adams Memorial Fund 497,568 N/A Garbe Book Endowment Fund 65,136 N/A Library Agency Endowment Fund 275,858 N/A Library T. Utchen Agency Fund 135,603 N/A Library Youth Fund 13,098 N/A Total Component Unit Funds $ 4,398,991 $ (1,185,106) Total All Funds $ 251,306,533 $ (2,272,400) Total Excluding Fiduciary Funds $ 68,531,214 $ (2,272,400) 3. Carried-Over Capital Projects: Several capital improvement projects included in the 2025 budget were carried over from the 2024 budget due to delays caused by various factors, such as inventory shortages, extended planning processes, staff changes, permitting requirements, and contractor availability. Carrying these projects forward ensures the completion of essential improvements without disrupting long-term planning or funding allocations. Below is a list of the 2024 budget carryover projects by fund, totaling over $10.5 million. Capital Projects Carried Over 2025 Budget Fund Project Description Amount Gary Ave. Reconstruction-FAU Route $ 2,090,000 Main St. Pedestrian Improvements $ 160,000 Capital Projects Manchester Rd/Wesley St Bridge Rehab & Painting $ 450,000 Fund Roosevelt Rd. Sidewalk Improvements (partial cost) $ 293,750 Roosevelt Rd/Winfield Creek Pedestrian Bridge $ 175,000 Total Capital Projects Fund $ 3,168,750 Block 320 - Redevelopment Projects (Engineering) $ 50,000 TIF District #3 Fund Water Building Exterior Renovation $ 2,000,000 Total TIF #3 Fund $ 2,050,000 College Ave Utility Replacement $ 225,000 Water Fund Variable Frequency Drives-3 Pump Stations $ 700,000 Total Water Fund $ 925,000 Sanitary Sewer Blacksmith Wetwell Rehabilitation $ 300,000 Fund College Ave Utility Replacement $ 375,000 Total Sanitary Sewer Fund $ 675,000 Parking Fund Downtown Train Station Concrete Replacement $ 150,000 Total Parking Fund $ 150,000 Fleet Services Fueling Facility Renovation $ 888,645 Fund Vehicles Replacement (2021-2024 Carryover) $ 1,216,108 Total Fleet Services Fund $ 2,104,753 Building Renewal FS #38 - Generator Replacement (Engineering) $ 16,500 Fund PD - Generator Replacement $ 296,000 Total Building Renewal Fund $ 312,500 Library Building West Side Plaza Renovation ($750k Grant) $ 933,733 Renewal Fund West Side Plaza Shade Structures $ 155,520 Total Library Building Renewal Fund $ 1,089,253 Grand Total of 2024 Budget Carryover Capital Outlay Projects $ 10,475,256 4. Completed ARPA-Funded Capital Projects: A list of capital projects totaling $5.7 million completed with ARPA funds, including new sidewalks, stormwater projects, and other initiatives. • City ARPA Funds: $4.9 million o New Sidewalks Program: $2.7 million o Stormwater Projects: $2.2 million  Flood Prone Project – Dorset: $0.3 million  Flood Prone Project – Cadillac\Wakeman: $1.9 million • DuPage County ARPA Funds: $776,843 o Stormwater Projects: $776,843  Flood Prone Project – Dorset: $276,843  Flood Prone Project – Cadillac\Wakeman: $500,000 5. Rebuild Illinois Road Projects: A summary of road work completed using the Rebuild Illinois funds, totaling $3.5 million. • Rebuild Illinois Funds: $3.5 million o Street Reconstruction: $3.5 million - Cole, Indiana, Sunnyside, Hawthorne, Front, Papworth, Reber, Wesley 6. Storage of Lithium-ion Batteries – Public Works: Currently, all work tool batteries used by Public Works are stored in fire-resistant job boxes manufactured by Knaack. These boxes are specifically designed to contain potential fires and limit their spread. In 2019, OSHA issued a Safety and Health Bulletin regarding lithium-ion batteries, and Public Works adheres to the recommendations outlined in that bulletin. By following these best practices and utilizing appropriate storage solutions, the City minimizes the risk of fire incidents associated with lithium-ion batteries. The issues encountered by the Fire Department often stem from inexpensive, poorly designed equipment that is widely available for purchase. Many of these battery-operated devices—such as cheap drones, remote-controlled toys, scooters, e-bikes, and low-cost power tools—have not been certified or tested by qualified laboratories before reaching the market, increasing the risk of malfunctions or fires. While the fire code offers limited guidance on the storage of portable batteries and tools, it is more comprehensive regarding energy storage systems and permanently installed power systems. The Fire Department has reviewed Public Works’ battery storage practices and has determined that the City’s current approach to battery storage and use is both credible and safe.