Public Notices & Hearings

Monday, December 8, 2025 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_lRUU5fx8SMmZqhe47NV6gw 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: 838 6102 9012 and Password: 026489 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 8, 2025, during the Public Comment portion of the meeting. o Virtually at 7:00 p.m. on Monday, December 8, 2025, 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 8, 2025. I. Call to Order and Roll Call II. Public Hearing – Calendar Year 2026 Annual Budget A. Staff Presentation B. Public Comment C. Council Comment D. Motion to Close Public Hearing III. Adjournment During the Public Comment portion of the agenda, the presiding officer shall recognize any person requesting to be heard on any of the planning session agenda items only. Persons speaking during Public Comment shall not speak longer than three (3) minutes and shall be permitted to speak only once. Visitors must remain quiet and not engage in behavior that interferes with the Planning Session. The presiding officer may, or upon a majority vote of the council, request any visitor who violates any provision of this paragraph to leave the council chambers, and such visitor shall thereupon leave. Any person providing public comment shall address the presiding officer only and shall not proceed with remarks until recognized. When recognized, the person shall state his or her name and address. Cross floor discussions are prohibited. If a member of the City Council has questions of any person who has provided public comment, that person may address the specific question.  MEMORANDUM TO: The Honorable Mayor and City Council FROM: Robert R. Lehnhardt, Director of Finance/Treasurer DATE: December 8, 2025 SUBJECT: Calendar Year 2026 Annual Budget – Public Hearing Background The City is statutorily required to have a public hearing on the proposed Calendar Year 2026 Annual Budget. The public hearing is scheduled for Monday, December 8, 2025 at 7:00 p.m. At the public hearing, the public is given the opportunity to comment on the proposed budget. The proposed 2026 Draft Budget was available to the public on November 3, 2025 and reviewed at the Budget Workshop Session held on November 10, 2025. 2026 Budget - Key Points • Provides High-Quality, Essential Services and Programs. • Capital Investment: $45.0 million. • Police Station Remodel, Fire Station #39 Replacement: $21.2 million  2026 General Obligation Bond Issue: Fall 2026  Annual Debt Service: $1.9 million  Revenue to Support Debt Service  Property Tax Levy: $0.6 million  Local Sales Tax: $0.8 million  Natural Gas Use Utility Tax: $0.5 million • General Fund Reserve Policy Target Met: 40% of General Fund operating expenditures are in reserve at year-end. • Personnel Staffing: 3 Full-Time Positions eliminated. 2026 Budget – All Funds Total revenues for the 2026 Budget are projected at $160.8 million and total expenditures are $153.1 million.  2026 Budget All Funds All Funds - Revenues All Funds - Expenditures Other $160.8 M $153.1 M Pension Financing Other Benefits Interfund Sources Taxes 1.4% 6.2% Transfers 13.7% 22.6% Personal 12.2% Employee Debt Services Benefits Service 21.9% Interfund 4.4% 4.4% Transfers 14.0% Capital Investment Charges & Supplies & Outlays Income Services Materials 29.4% 14.9% Charges for 19.3% 2.3% Intergovernmental Services 14.9% 18.5% A Budget Year Comparison Summary-All Funds for the 2026 Budget is attached showing the total revenues and total expenditures by Fund (Exhibit A). 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. The City has strategically accumulated reserves over the years to support critical infrastructure and capital projects, thereby reducing the necessity to issue new debt. 2026 Budget - All Funds Revenues The 2026 revenues for all funds are budgeted at $160.8 million. • Taxes of $36.3 million are the largest revenue source for the City, accounting for 22.6% of total revenues. Tax revenues include property taxes ($24.3 million), local sales tax ($7.5 million), utility taxes ($3.6 million), and real estate transfer tax ($0.9 million). • Charges for Services represent the second largest revenue source, totaling $29.7 million (or 18.5%) of total revenues and are primarily derived from user fees. Water, sanitary sewer, and stormwater charges make up $20.2 million (or 68.0%) of this revenue source. • Intergovernmental revenues account for $24.0 million (or 14.9%) of overall revenues and consist of sales tax ($10.4 million), income tax ($9.7 million), motor fuel tax ($2.5 million), grants ($0.9 million), use tax ($0.2 million), and other taxes ($0.4 million). 2026 Budget - All Funds Expenditures The 2026 expenditures for all funds are $153.1 million. The budget allocates $45.0 million for Capital Outlays, representing 29.4% of total expenditures, reflecting the City's ongoing commitment to maintaining high-quality infrastructure. Capital Outlays include expenditures for:  Facilities: $22.3 million  Roads: $5.6 million  Sanitary Sewer Improvements: $4.9 million  Water Improvements: $2.8 million  Sidewalks: $2.3 million • Personal Services, consisting of salaries and overtime, accounts for $33.5 million (or 21.9%) of total expenditures. • Charges & Services include expenditures for DuPage Water Commission (DWC) water purchases, utilities, paramedic services, and other contractual services which account for $29.5 million (or Page 2 of 4  19.3%) of total expenditures. DWC water purchased accounts for $9.4 million (or 31.9%) of total Charges & Services expenditures. • Interfund Transfers is $18.6 million (or 12.2%) 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. 2026 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 reserve equal to 40% of annual operating expenditures excluding capital improvements and transfers to other funds. The unrestricted fund balance reserve on December 31, 2026 is projected to be $22.6 million (or 40.0% of annual operating expenditures). Total revenues for the 2026 Budget are projected at $58.2 million and total expenditures are $58.2 million. 2026 Budget General Fund General Fund - Revenues General Fund - Expenditures $58.2 M $58.2 M Investment Income Fines and Forfeits 1.4% Supplies & Materials 0.6% Interfund Transfers- Permits & Licenses Miscellaneous 2.4% Other Other 1.8% 0.3% 0.6% 2.6% Interfund Employee Transfers Charges for Benefits 3.5% Services 10.0% 9.9% Personal Taxes Charges & Services Services 46.6% 46.4% 16.5% Intergovernmental Interfund 35.9% Transfers- Operating 21.5% 2026 Budget - General Fund Revenues General Fund Revenues for 2026 are $58.2 million. • Taxes, which account for $27.1 million (or 46.6%) of total General Fund revenues, consist of: property taxes ($15.1 million), local sales tax ($7.5 million), utility taxes ($3.6 million), and real estate transfer tax ($0.9 million). Property taxes of $15.1 million are the largest source of revenue for the General Fund, accounting for 25.9% of total revenues. • Intergovernmental revenues, the second largest revenue source at $20.9 million (or 35.9%), consist of: sales tax ($10.4 million), income tax ($9.7 million), personal property replacement tax ($0.3 million), use tax ($0.2 million), grants ($0.2 million), and cannabis use tax ($0.1 million). • Charges for Services are the third largest revenue source at $5.7 million (or 9.9%) and include ambulance services ($3.6 million), wireless fire alarm monitoring fees ($0.7 million), and cable franchise fees ($0.6 million). Page 3 of 4 2026 Budget - General Fund Expenditures General Fund Expenditures for 2026 total $58.2 million. • Personal Services, consisting of salaries and overtime, accounts for $27.0 million (or 46.4%) of total expenditures. • Interfund Transfers-Operating, which consists of transfers for vehicles, equipment, building renewal, insurance, and debt service accounts for $12.5 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 $9.6 million (or 16.5%) of total expenditures. • Employee Benefits for FICA, IMRF pension, police pension, and fire pension are $5.8 million (or 10.0%) of total expenditures. The following chart shows the General Fund expenditures by function for 2026 as a percentage of total expenditures. Public safety (Police and Fire) accounts for 61.6% General Fund Expenditures (or $35.8 million), General Government is 20.0% (or $11.6 by Function million), Public Works is 15.0% (or $8.7 million), Transfers to Transfers to Other Other Programs Other Funds is 2.6% (or $1.5 million), and Other Programs is Funds 0.9% 2.6% 0.9% (or $0.5 million). Public Works 15.0% Next Steps Police 38.2% The adoption of the 2026 Annual Budget is scheduled for the General Government next City Council meeting on Monday, December 15, 2025. 20.0% Fire 23.4% Page 4 of 4  Exhibit A City of Wheaton Budget Year Comparison Summary - All Funds Calendar Year 2026 Budget Fund Revenues Expenditures Rev vs Exp Major Governmental Funds General Fund $ 58,177,717 $ 58,177,717 $ - Debt Service Fund 6,303,766 6,163,055 140,711 Total Major Governmental Funds 64,481,483 64,340,772 140,711 Special Revenue Funds Motor Fuel Tax Fund 2,550,350 5,000,000 (2,449,650) Federal Forfeiture Fund 1,600 720 880 State Forfeiture Fund 3,600 38,540 (34,940) TIF Dist #3 Courthouse Redev Fund 2,450,000 85,000 2,365,000 SSA #9 Fund 500,000 500,000 - Total Special Revenue Funds 5,505,550 5,624,260 (118,710) Capital Projects Funds Capital Projects Fund 1,025,000 4,293,500 (3,268,500) 2026 G.O. Bond Fund 21,900,000 21,900,000 - Total Capital Project Funds 22,925,000 26,193,500 (3,268,500) Internal Service Funds Fleet Services Fund 5,423,352 5,041,270 382,082 Capital Equip Replacement Fund 453,749 115,000 338,749 Technology Replacement Fund 194,967 203,291 (8,324) Building Renewal Fund 394,185 134,607 259,578 Liability Insurance Fund 1,271,695 1,271,695 - Health Insurance Fund 6,090,577 6,090,577 - Total Internal Service Funds 13,828,525 12,856,440 972,085 Total Governmental Funds $ 106,740,558 $ 109,014,972 $ (2,274,414) Enterprise Funds Water Fund $ 16,572,604 $ 16,308,779 $ 263,825 Sanitary Sewer Fund 2,551,800 7,060,156 (4,508,356) Storm Sewer Fund 1,799,000 3,514,016 (1,715,016) Parking Fund 986,700 1,269,022 (282,322) Total Enterprise Funds $ 21,910,104 $ 28,151,973 $ (6,241,869) Fiduciary Funds Fire Pension Fund $ 10,146,721 $ 3,415,895 $ 6,730,826 Police Pension Fund 16,255,049 6,448,695 9,806,354 Total Fiduciary Funds $ 26,401,770 $ 9,864,590 $ 16,537,180 Total City of Wheaton $ 155,052,432 $ 147,031,535 $ 8,020,897 Component Unit Funds Library Operating Fund $ 5,283,098 $ 5,372,115 $ (89,017) Library Capital Equip Repl Fund 55,769 59,266 (3,497) Library Technology Repl Fund 49,532 28,000 21,532 Library Building Renewal Fund 266,040 609,483 (343,443) Adams Memorial Fund 57,100 5,600 51,500 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 $ 5,782,494 $ 6,077,164 $ (294,670) Total All Funds $ 160,834,926 $ 153,108,699 $ 7,726,227