2014- 2015 Tentative Town Fund Budget Town Assessor General - - PDF document

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 1 of 13

2014- 2015

Supervisor Joseph D. Baltz Assessor Kimberly Anderson, CIAO Troy Township March 17, 2014

Tentative Town Fund Budget

Town Assessor General Assistance

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 2 of 13

Introduction

The General Town Levy levies for funds to support the general town operations, the Assessor’s office and also the General Assistance Fund. The expenses for the 2013-2014 fiscal year will come in under budget at approximately: Town Fund ............................................................................................. 8.7% under budget Assessor ................................................................................................. 7.4% under budget General Assistance ............................................................................... 25.8% under budget Town Fund 2013-2014 FY Budget Vs. Actual Summary1 2 General Assistance 2013-2014 FY Fund Budget Vs. Actual Summary In summary, both funds came in short on revenue but under on expenses. The end result is still a larger ending cash balance than originally budgeted.

Estimated Revenue General Town Fund 2014-2015

For the General Town Fund we estimate the following for revenue in 2014-2015: State and Federal Grants ...................................................................................... $1,000.00 Interest Income ........................................................................................................ $100.00 Rental Income .......................................................................................................... $800.00 General Property Tax Income ........................................................................... $922,170.00

1 During the 2013 Audit of the 2012-2013 Fiscal Year, Auditor David Marchio, corrected the ending cash balance of said fiscal year for the Town

• Fund. Funds totaling $10,000 to establish the HRA Account had been expensed under 5070-Health Insurance. However those funds can only be

expensed once the employee is actually reimbursed for a deductible qualifying expense. Therefore $9,875.60 was added to the ending cash balance of the 2012-2013 Fiscal Year for the Town Fund. The ending cash balance for the Town Fund as of March 31, 2013 totaled $111,586.34.

2 The figures listed under “Est. Actual” for both the Town Fund and General Assistance Fund are estimates and can and will change. Estimate

figures will be updated and changed to actual after the close of the fiscal year on March 31, 2014.

BUDGET

• Est. ACTUAL

Town Fund 2013-2014 FY 2013-2014 2013-2014 Starting Cash as of 04/01 101,711.00 $ 111,586.34 $ Income 958,455.00 $ 921,429.58 $ Total Funds Available 1,060,166.00 $ 1,033,015.92 $ Expenses 953,825.00 $ 873,561.11 $ Ending Cash Balance 106,341.00 $ 159,454.81 $ BUDGET

• Est. ACTUAL

GA Fund 2013-2014 FY 2013-2014 2013-2014 Starting Cash as of 04/01 45,273.00 $ 45,274.73 $ Income 77,650.00 $ 77,573.56 $ Total Funds Available 122,923.00 $ 122,848.29 $ Expenses 87,150.00 $ 65,537.54 $ Ending Cash Balance 35,773.00 $ 57,310.75 $

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 3 of 13 Corporate Personal Property .............................................................................. $30,000.00

• Misc. Income ......................................................................................................... $1,500.00

Cyber Niche Donations .............................................................................................. $60.00 Total 2014-2015 Revenue ................................................................................. $955,630.00 Estimated Carry Over ........................................................................................ $159,455.00 Total Funds Available ............................................................................. $1,115,085.00 State and Federal Grants $33,620.00 This figure represents estimate income from the Title XX Grant for the Pace Bus Service. Rental Income $800.00 This figure represents fees paid for the rental of the Community Center. General Property Tax Income $922,170.00 In October of 2013 the Township Board passed the Town Levy Ordinance levying $995,520.00 for general township operations, the Assessor’s office and General Assistance; $933,370 is allocated to the Town Fund and $ 62,150.00 is allocated to General Assistance. To calculate the budgeted revenue for General Real Estate taxes, the amount allocated to the Town Fund was reduced by 1.2% to $922,170.00. This reduction is due to a trend of not receiving the full amount extended in the levy. For example, the funds received for the 2012 Town Fund Levy which was payable in 2013 were 1.25% less than what was

• fficially extended in the levy by the Will County Clerk’s office. A large portion of the reduction was a

result of State PTAB credits. Corporate Personal Property Tax Income $30,000.00

Estimated Expenses General Town Fund 2014-2015

Salaries .............................................................................................................. $270,000.00 IMRF ................................................................................................................... $37,500.00 FICA ..................................................................................................................... $22,000.00 Health Insurance ................................................................................................. $52,000.00 State Unemployment ............................................................................................ $2,200.00 Printed Materials ..................................................................................................... $300.00 Community Events ................................................................................................... $900.00 Insurance ............................................................................................................. $16,500.00 Office Supplies ...................................................................................................... $4,000.00 Telephone Services (and internet) ........................................................................ $2,500.00 Postage ..................................................................................................................... $550.00 Postage – Newsletter ............................................................................................ $2,200.00 Printing & Publishing ............................................................................................. $3,000.00 Mileage & Travel ................................................................................................... $5,500.00 Dues ...................................................................................................................... $2,025.00 Training ................................................................................................................. $2,500.00 Utilities ................................................................................................................ $22,000.00 Building Maintenance ......................................................................................... $26,000.00

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 4 of 13 Maintenance of Equipment ................................................................................ $16,000.00 Capital Outlay ...................................................................................................... $11,600.00 Debt Certificate Principal .................................................................................. $121,100.00 Debt Certificate Interest ..................................................................................... $29,200.00 Legal Assistance .................................................................................................... $2,000.00 Admin of Senior Services (in house) ..................................................................... $3,500.00 Admin of Senior Services (out of house)............................................................. $13,500.00 Other Professional Services .................................................................................. $3,600.00 Accounting Services .............................................................................................. $4,800.00 Contingencies ........................................................................................................ $4,000.00 Mosquito Management ...................................................................................... $22,620.00 Youth & Parks ........................................................................................................ $1,000.00 Total Town Expenses ........................................................................................ $704,595.00 Assessor’s Expenses .......................................................................................... $247,080.00 TOTAL EXPENSES ............................................................................................... $951,675.00 Net Income ............................................................................................................ $3,955.00

TOWN FUND SUMMARY

Estimated Starting Cash .................................................................................... $159,455.00 Total of 2014-2015 Estimated Revenue ............................................................ $955,630.00 Total Estimated Funds Available .................................................................... $1,115,085.00 Total of 2014-2015 Estimated Expenses ........................................................... $951,675.00 Ending Balance as of 03/31/2015 ..................................................................... $163,410.00

Estimated Expenses Assessor’s Budget 2014-2015

Salaries .............................................................................................................. $155,000.00 IMRF Expenses .................................................................................................... $20,000.00 FICA ..................................................................................................................... $12,000.00 Health Insurance ................................................................................................. $11,000.00 Workers Comp. .................................................................................................... $2,500.00 Printed Materials .................................................................................................. $1,400.00 Insurance .................................................................................................................. $100.00 Office Supplies ......................................................................................................... $600.00 Telephone Services (and internet) ........................................................................ $2,500.00 Postage ..................................................................................................................... $100.00 Postage – Newsletter ............................................................................................ $1,900.00 Printing & Publishing ............................................................................................. $2,420.00 Mileage & Travel ................................................................................................... $4,800.00 Dues ......................................................................................................................... $100.00 Training ................................................................................................................. $5,000.00 Maintenance of Vehicles.......................................................................................... $500.00 Maintenance of Equipment .................................................................................. $1,000.00 Capital Outlay ...................................................................................................... $14,935.00 Other Professional Services .................................................................................. $9,200.00

Total town expenses

• f $704,595.00 equal

a decrease of 1.2% or $8,565.00 from the prior fiscal year budget.

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 5 of 13 Accounting Services ................................................................................................. $825.00 Contingencies ........................................................................................................... $700.00 Total Assessor’s Budget .................................................................................... $247,080.00 Assessor Anderson was every conservative in her budget. Although it is a slight increase of 2.67% over the prior fiscal year’s budget, the increase is largely in health care expenses as there is the potential for two employees to access health care benefits this fiscal year versus one employee in the prior fiscal year.

Expense Detail – Town Budget

Below is a description of the more significant expenditure items and detail on what makes up that expense amount. Salaries $270,000.00 This category covers the salaries of the full-time Administrator, part-time Maintenance Tech., part-time Senior Center Director, back-up (as needed) Senior Center Director and the Elected Officials. IMRF Expenses $37,500.00 Our current IMRF contribution rate is 13.63%. This rate is effective until December 31, 2014. We have estimated 2015 rate at 14.00%. Health Insurance $52,000.00 Health Insurance represents the costs for health, dental and vision insurance. We have budgeted for a potential 15% increase in costs (Humana estimated a 12% to 15% increase). Currently there are two elected

• fficials who access health, dental and vision benefits, another elected official accesses only dental and vision

and one employee who accesses only vision benefit. The 2014-2015 FY budget accounts for the possibility of

• ne additional elected official to accessing health benefits starting July 1, 2014.

Community Events $900 This category covers two shredding events to be hosted by Troy Township plus participation in the Shorewood Parade. Insurance $16,500.00 Insurance is provided through TOIRMA. This is our general liability, workers comp. & auto. We have allowed for a potential 3% increase in premium. Office Supplies $4,000.00 Office supplies includes all paper, ink, toner, folders, bankers boxes for storage, binders for records, event supplies such as pens, all township letterhead, township envelopes, business cards, etc. Printing & Publishing $3,000.00 Printing and publishing covers the design, printing and publishing of the township newsletter as well as any legal notices that are required to be published by the township. Constant Contact (Email Marketing)............................................................................... $168.00 Newsletter ................................................................................................................... $2,292.00 Legal Notices ................................................................................................................... $540.00 Mileage & Travel $5,500.00

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 6 of 13 This category includes travel related expenditures. Hotel costs, mileage reimbursement and meal per-diem. The $5,500.00 includes training at TOI Topics Day, the TOI Annual Educational Conference and also mileage and travel reimbursements for travel and training throughout the year. Dues $2,025.00 Dues include the Township Officials of Illinois, TOI Supervisor’s Division, TOI Trustee’s Division, TOI Clerk’s Division, Sam’s Club, Joliet Chamber and Shorewood Chamber. Training $2,500.00 Training covers registration fees for conferences, seminars, etc. We have estimated that there will be four attendees at Topics Day, two attendees for TOI in June and eight attendees for the TOI conference in

• November. Additionally, we have allowed for Administrator training at the Illinois Township Management

Academy as well as the NIU Center for Governmental Studies. Building Maintenance $26,000.00 Building Maintenance includes the following:  Regular Building Services $7,712.00 – Dumpster service, carpet runners, pest control and cleaning service (twice per week).  Seasonal Services $9,840.00 – Spring flowers, carpet cleaning, tile cleaning, gas for lawn mower, weed control, spring clean-up for landscaping and snow removal.  Building Supplies $2,160.00 – Flags, light bulbs, garbage bags, cleaning supplies, salt, etc.  Other Services $2,246.00 - Other items included are the alarm yearly monitoring fees, inspection of the sprinkler system, inspection of the fire panel, etc. 

• Misc. Unexpected Building Repairs $4,040.00.

Maintenance of Equipment $16,000.00 Maintenance of Equipment includes quarterly service of our HVAC Equipment, service of our generator, service of the hot water heather system and service of the copy machine.  HVAC service is a quarterly payment of $1,525.00 or $6,100.00 yearly. This service does not cover items that break (like the pumps or switches).  $5,000.00 – for additional parts for service needed on HVAC equipment.  The annual service contract on the generator is $870.00.  Other Services $1,400.00 – Includes spring lawn mower maintenance, winter snow blower maintenance, hot water heater system annual service, fire extinguisher annual service and copy machine annual service.  $2,630 for other equipment repairs that may come up throughout the year has been allotted. Capital Outlay $11,600.00 Capital outlay proposed expenditures for 2014-2015 include: SERVER/NETWORKING................................................................................................................... $6,000.00 QUICKBOOKS ................................................................................................................................. $3,000.00 NEW PRINTERS/CHECK STOCK with QuickBooks Conversion ........................................................ $1,200.00 EMPLOYEE HANDBOOK.................................................................................................................. $1,250.00 Project Detail  Server/Networking: New Assessor, Supervisor & GA Server including Microsoft Office Exchange Server, data back-up equipment (Est. $18,000.00 / 3 Departments).  QuickBooks: Upgrade Accounting Software (Est. $12,000.00 / 4 Departments)

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 7 of 13  Employee Handbook: Work with attorney to update employee handbook. Current handbook was drafted in 2004. Estimate is $5,000.00 / 4 Departments Admin of Senior Services – In House $3,500.00  Purchase of an AED device including a wall cabinet and battery plus funding for CPR and AED training for up to four individuals at $1,800.00.  Annual contribution to the nutrition program with Senior Services Center of Will County for $1,000.00.  $700.00 is included for senior programs held for the Wednesday/Friday senior program in the Troy Township Community Center including the monthly birthday celebrations, memorial wall plaques, special events, etc. Admin of Senior Services Out of House $13,500.00 The majority of this line item is the PACE Bus program. Other Professional Services $3,600.00 Other Professional Services includes KJK Consulting who negotiates our electrical rates. This category also covers a monthly service fee with NJS daily monitoring of the new server, data backup, security, and computer software program updates etc. The monthly monitoring fee also covers website hosting, email hosting and website domain registration fees. Accounting Services $4,800.00 Accounting Services include payroll processing, W2 processing, quarterly payroll tax reporting, audit services and monthly book keeping services. Payroll Services ....................................................................................................................... $2,515.00 Audit Services .......................................................................................................................... $1,460.00 Accounting Services ................................................................................................................... $825.00 Mosquito Management $22,620.00 The budget allows for a contract renewal at $17,101.00 plus $5,519.00 for additional spraying(s) if needed (equates to two additional sprayings). Youth and Parks $1,000.00 The category Youth and Parks includes an annual contribution to the Troy Baseball organization as well funding for potential advertising and/or combined programming with Shorewood Parks and Recreation.

Expense Detail – Assessor’s Budget

Below is a description of the more significant expenditure items and detail on what makes up that expense amount. Salaries - $155,000.00 This category covers the salaries of 2 full- time, 3 part- time and 3 seasonal employees. Health Insurance - $11,000.00 Health Insurance represents the costs for health, dental and vision insurance. We have budgeted for a potential 15% increase in costs (Humana estimated a 12% to 15% increase). This budget figures allows for

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 8 of 13

• ne employee to access our benefits starting July 1, 2014 and another to access the benefits starting January

1, 2015. Office Supplies – $600.00 This category covers the supplies necessary for staff to fulfill duties in the most efficient way possible. It also includes printer paper. This year we will need a new drum for our printer which is an additional expense of around $400.00. Postage-Newsletter $1,900.00 and Publishing & Printing $2,420.00 These two sections cover the printing, publishing, design and postage for our newsletter. Mileage & Travel – $4,800.00 This category includes travel related expenses as well as fuel costs for Township vehicle and Assessor’s car allowance. Training – $5,000.00 Training expenses include course fees for 1 person to maintain CIAO designation (Kim) and 3 (Jan, Julie and Tam) to continue training classes to obtain CIAO designation. This category also covers mileage reimbursement, per diem meal reimbursement and hotel charges. Capital Outlay-$14,935.00 Capital outlay proposed expenditures for 2014-2015 include: SERVER/NETWORKING................................................................................................................... $6,000.00 QUICKBOOKS ................................................................................................................................. $3,000.00 NEW COMPUTER(S)/PRINTER(S) .................................................................................................... $1,200.00 EMPLOYEE HANDBOOK.................................................................................................................. $1,250.00 CAMA CONVERSION....................................................................................................................... $3,485.00 Project Detail  Server/Networking: New Assessor, Supervisor & GA Server including Microsoft Office Exchange Server, data back-up equipment (Est. $18,000.00 / 3 Departments).  QuickBooks: Upgrade Accounting Software (Est. $12,000.00 / 4 Departments)  Employee Handbook: Work with attorney to update employee handbook. Current handbook was drafted in 2004. Estimate is $5,000.00 / 4 Departments Other Professional Services-$9,200.00 This category covers computer assistance, professional appraiser assistance for appeals, CAMA system updates, as well as network maintenance.

Estimated Revenue General Assistance Fund 2014-2015

For the General Assistance Fund we estimate the following for revenue in 2014-2105. Interest Income .......................................................................................................... $25.00 General Property Tax Income ............................................................................. $61,400.00 Total 2014-2015 Revenue ................................................................................... $61,425.00 Total Carry Over .................................................................................................. $57,311.00

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 9 of 13 Estimated Total Funds Available ................................................................ $118,736.00 General Property Tax Income In October of 2013 the Township Board passed the Town Levy Ordinance levying $995,520.00 for general township operations, the Assessor’s office and General Assistance; $933,370 is allocated to the Town Fund and $ 62,150.00 is allocated to General Assistance. To calculate the budgeted revenue for General Real Estate taxes, the amount allocated to the General Assistance Fund was reduced by 1.2% to $61,400.00. This reduction is due to a trend of not receiving the full amount extended in the levy. For example, the funds received for the 2012 Town Fund Levy which was payable in 2013 were 1.25% less than what was officially extended in the levy by the Will County Clerk’s office. A large portion of the reduction was a result State PTAB credits.

Estimated Expenses General Assistance Fund 2014-2015

Salaries ................................................................................................................ $14,000.00 IMRF ..................................................................................................................... $2,000.00 FICA ....................................................................................................................... $1,080.00 State Unemployment ............................................................................................... $260.00 General Assistance – Clothing ............................................................................... $1,000.00 General Assistance – Drugs ................................................................................... $1,000.00 General Assistance – Gas/Fuel .............................................................................. $1,000.00 General Assistance – Utilities ................................................................................ $1,000.00 General Assistance – Shelter/Rent ..................................................................... $16,500.00 General Assistance – Medical ............................................................................... $1,000.00 General Assistance – Food .................................................................................... $1,500.00 Insurance .............................................................................................................. $2,400.00 Postage – Newsletter ............................................................................................ $1,900.00 Printing & Publishing ............................................................................................. $2,300.00 Mileage & Travel ................................................................................................... $1,200.00 Training .................................................................................................................... $420.00 Maintenance of Equipment ..................................................................................... $325.00 Capital Outlay ...................................................................................................... $11,500.00 Other Professional Services .................................................................................. $1,000.00 Accounting Services .............................................................................................. $3,600.00 Contingencies ........................................................................................................... $500.00 TOTAL EXPENSES ................................................................................................. $65,485.00 Net Income ..........................................................................................................($4,060.00)

SUMMARY

Estimated Starting Cash ...................................................................................... $57,311.00 Total of 2014-2015 Estimated Revenue .............................................................. $61,425.00 Total Estimated Funds Available ....................................................................... $118,736.00 Total of 2014-2015 Estimated Expenses ............................................................. $65,485.00 Ending Balance as of 03/31/2015 ....................................................................... $53,251.00

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 10 of 13 Salaries - $14,000 The category covers the salary of one part-time General Assistance Case Worker. Insurance $2,400.00 Allows for the renewal of Medical Assistance Catastrophic Insurance. According to the General Assistance guidelines, the Township is responsible for a General Assistance Client’s medical expenses. This insurance will help cover costs of significant medical expenses of a client, should the need arise. Mileage & Travel $1,200.00 For mileage & travel we have budgeted for a minimum of two General Assistance training classes during the fiscal year plus travel and meals for quarterly GA Training Meetings. Training $420.00 For training we have budgeted for a minimum of two General Assistance training classes during the fiscal year plus quarterly GA Training Meetings. Capital Outlay $11,500.00 Capital outlay proposed expenditures for 2014-2015 include: SERVER/NETWORKING - New Assessor, Supervisor & GA Server including Microsoft Office Exchange Server, data back-up equipment (Est. $18K / 3 Departments) ...................................................... $6,000.00 QUICKBOOKS – Upgrade Accounting Software (Est. $12K / 4 Departments) ................................ $3,000.00 NEW PRINTERS/COMPUTER .......................................................................................................... $1,200.00 EMPLOYEE HANDBOOK – Work with attorney to update employee handbook, drafted in 2004. Estimate is $5k / 4 Departments................................................................................................................... $1,250.00 Other Professional Services $1,000.00 Other professional services covers the annual programming/updates fee for the Visual GA Program. The programming and updates covers any DHS or State updates to the GA requirements/qualifications.

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 11 of 13 Town Fund Budget

TOWN FUND BUDGET BUDGET BUDGET BUDGET BUDGET Income 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Difference State & Federal Grants 38,500.00 $ 33,620.00 $ 1,000.00 $ (32,620.00) Interest Income 100.00 $ 100.00 $ 100.00 $ 100.00 $ 100.00 $ 0.00 Rental Income 800.00 $ 800.00 $ 800.00 $ 800.00 $ 800.00 $ 0.00 General Property Income 806,620.00 $ 844,776.00 $ 870,929.00 $ 892,375.00 $ 922,170.00 $ 29,795.00 Corporate Personal Property 30,000.00 $ 32,000.00 $ 33,000.00 $ 30,000.00 $ 30,000.00 $ 0.00

• Misc. Income

2,500.00 $ 2,500.00 $ 1,500.00 $ 1,500.00 $ 1,500.00 $ 0.00 Cyber Niche Donations

• $

60.00 $ 60.00 $ 0.00 Total Income 840,020.00 $ 880,176.00 $ 944,829.00 $ 958,455.00 $ 955,630.00 $ (2,825.00) Expenses 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Difference Salaries 270,000.00 $ 270,000.00 $ 268,700.00 $ 270,000.00 $ 270,000.00 $ 0.00 IMRF Expenses 28,500.00 $ 38,100.00 $ 32,700.00 $ 38,800.00 $ 37,500.00 $ (1,300.00) FICA Expenses 17,500.00 $ 20,700.00 $ 20,550.00 $ 22,000.00 $ 22,000.00 $ 0.00 Health Ins. 47,500.00 $ 42,500.00 $ 55,050.00 $ 35,000.00 $ 52,000.00 $ 17,000.00 Workers Comp 1,000.00 $

• $
• $
• $

0.00 State Unemp. 1,000.00 $ 600.00 $ 600.00 $ 2,000.00 $ 2,200.00 $ 200.00 Printed Materials

• $

375.00 $ 300.00 $ 300.00 $ 300.00 $ 0.00 Community Events (formerly Public Affairs) 12,000.00 $ 10,000.00 $ 750.00 $ 750.00 $ 900.00 $ 150.00 Insurance 17,000.00 $ 16,200.00 $ 17,000.00 $ 16,500.00 $ 16,500.00 $ 0.00 Office Supplies 3,000.00 $ 1,560.00 $ 3,700.00 $ 5,900.00 $ 4,000.00 $ (1,900.00) Telephone Services 3,500.00 $ 2,250.00 $ 2,100.00 $ 2,900.00 $ 2,500.00 $ (400.00) Postage 1,000.00 $ 264.00 $ 350.00 $ 505.00 $ 550.00 $ 45.00 Postage - Newsletter 3,000.00 $ 1,985.00 $ 1,985.00 $ 2,085.00 $ 2,200.00 $ 115.00 Printing & Publishing 6,000.00 $ 2,900.00 $ 2,600.00 $ 2,700.00 $ 3,000.00 $ 300.00 Mileage & Travel 6,000.00 $ 6,600.00 $ 6,125.00 $ 5,500.00 $ 5,500.00 $ 0.00 Dues 2,000.00 $ 1,620.00 $ 1,800.00 $ 2,000.00 $ 2,025.00 $ 25.00 Training 1,500.00 $ 1,700.00 $ 2,950.00 $ 2,900.00 $ 2,500.00 $ (400.00) Utilities 20,000.00 $ 11,700.00 $ 27,000.00 $ 15,000.00 $ 22,000.00 $ 7,000.00

• Build. Maint.

15,000.00 $ 18,960.00 $ 22,200.00 $ 33,100.00 $ 26,000.00 $ (7,100.00)

• Maint. Of Equip.

12,000.00 $ 15,230.00 $ 16,300.00 $ 8,800.00 $ 16,000.00 $ 7,200.00 Capital Outlay (Includes $50K Grant in FY 2012-2013) 10,000.00 $ 11,200.00 $ 56,000.00 $ 36,900.00 $ 11,600.00 $ (25,300.00)

• Eq. Lease Int. Exp.

2,000.00 $

• $
• $
• $

0.00 Lease Principal 29,800.00 $

• $
• $
• $

0.00 Debt Certificate Principal 96,200.00 $ 101,000.00 $ 114,000.00 $ 118,000.00 $ 121,100.00 $ 3,100.00 Debt Certificate Interest 37,000.00 $ 32,000.00 $ 11,000.00 $ 32,700.00 $ 29,200.00 $ (3,500.00) Legal Asst. 2,500.00 $ 750.00 $ 3,100.00 $ 3,000.00 $ 2,000.00 $ (1,000.00) Admin Sr. Serv. In House 5,000.00 $ 2,000.00 $ 3,420.00 $ 3,420.00 $ 3,500.00 $ 80.00 Admin Sr. Serv. Out of House 15,000.00 $ 13,000.00 $ 15,050.00 $ 15,050.00 $ 13,500.00 $ (1,550.00) Other Professional Serv. 5,000.00 $ 300.00 $

• $

2,900.00 $ 3,600.00 $ 700.00 Accounting Serv.

• $

4,450.00 $ 4,800.00 $ 5,050.00 $ 4,800.00 $ (250.00) Contingencies 10,000.00 $ 4,050.00 $ 4,000.00 $ 4,000.00 $ 4,000.00 $ 0.00 Mosquito Management

• $

22,000.00 $ 22,000.00 $ 22,500.00 $ 22,620.00 $ 120.00 Youth and Parks

• $
• $

1,550.00 $ 2,900.00 $ 1,000.00 $ (1,900.00) Intereset Expense (Highway Loan)

• $
• $
• $
• $
• $

0.00 TOTAL TOWN EXPENSES 680,000.00 $ 653,994.00 $ 717,680.00 $ 713,160.00 $ 704,595.00 $ (8,565.00) Assessors Budget Expenses 219,437.00 $ 232,681.00 $ 238,565.00 $ 240,665.00 $ 247,080.00 $ 6,415.00 TOTAL EXPENSES 899,437.00 $ 886,675.00 $ 956,245.00 $ 953,825.00 $ 951,675.00 $ (2,150.00) Net Income (59,417.00) $ (6,499.00) $ (11,416.00) $ 4,630.00 $ 3,955.00 $ 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Starting Cash as of 04/01 69,321.46 $ 49,983.00 $ 79,268.00 $ 101,711.00 $ 159,454.81 $ Estimated Income 840,020.00 $ 880,176.00 $ 944,829.00 $ 958,455.00 $ 955,630.00 $ Total Funds Available 909,341.46 $ 930,159.00 $ 1,024,097.00 $ 1,060,166.00 $ 1,115,084.81 $ Budgeted Expenses 899,437.00 $ 886,675.00 $ 956,245.00 $ 953,825.00 $ 951,675.00 $ Estimated Ending Balance 9,904.46 $ 43,484.00 $ 67,852.00 $ 106,341.00 $ 163,409.81 $ FY '14-15 over '13

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 12 of 13 Assessor’s Budget

Assessor BUDGET BUDGET BUDGET BUDGET BUDGET Expenses 2010-2011 2011-2012 2012-2013 2014-2015 2014-2015 Difference % Change Salaries 145,432.00 $ 159,486.00 $ 161,000.00 $ 155,000.00 $ 155,000.00 $ 0.00 0.00% IMRF Expenses - Employer's 18,000.00 $ 21,000.00 $ 20,900.00 $ 20,000.00 $ 20,000.00 $ 0.00 0.00% FICA Expenses - Employer's 11,130.00 $ 12,220.00 $ 12,320.00 $ 12,000.00 $ 12,000.00 $ 0.00 0.00% Health Insurance 17,950.00 $ 15,550.00 $ 16,900.00 $ 7,000.00 $ 11,000.00 $ 4,000.00 57.14% Workers Comp 1,500.00 $ 1,700.00 $ 1,700.00 $ 2,500.00 $ 2,500.00 $ 0.00 0.00% Printed Materials 1,200.00 $ 1,200.00 $ 1,400.00 $ 1,400.00 $ 1,400.00 $ 0.00 0.00% Insurance 175.00 $ 100.00 $ 75.00 $ 75.00 $ 100.00 $ 25.00 33.33% Office Supplies 700.00 $ 600.00 $ 500.00 $ 600.00 $ 600.00 $ 0.00 0.00% Telephone Services 2,300.00 $ 2,300.00 $ 2,400.00 $ 2,400.00 $ 2,500.00 $ 100.00 4.17% Postage 25.00 $

• $
• $

100.00 $ 100.00 $ 0.00 0.00% Postage-Newsletter 3,700.00 $ 1,900.00 $ 1,900.00 $ 1,900.00 $ 1,900.00 $ 0.00 0.00% Printing & Publishing 5,100.00 $ 2,500.00 $ 2,420.00 $ 2,420.00 $ 2,420.00 $ 0.00 0.00% Mileage & Travel 3,000.00 $ 3,700.00 $ 3,000.00 $ 4,260.00 $ 4,800.00 $ 540.00 12.68% Dues 25.00 $ 25.00 $ 25.00 $ 100.00 $ 100.00 $ 0.00 0.00% Training 3,000.00 $ 3,000.00 $ 3,600.00 $ 5,000.00 $ 5,500.00 $ 500.00 10.00% Maintenance of Vehicles 500.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00 $ 0.00 0.00% Maintenance of Equipment 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 0.00 0.00% Capital Outlay 1,000.00 $

• $

1,000.00 $ 13,685.00 $ 14,935.00 $ 1,250.00 9.13% Other Professional Services 3,000.00 $ 5,400.00 $ 6,600.00 $ 9,200.00 $ 9,200.00 $ 0.00 0.00% Accounting Services

• $
• $

825.00 $ 825.00 $ 825.00 $ 0.00 0.00% Contingencies 700.00 $ 500.00 $ 500.00 $ 700.00 $ 700.00 $ 0.00 0.00% TOTAL 219,437.00 $ 232,681.00 $ 238,565.00 $ 240,665.00 $ 247,080.00 $ 6,415.00 2.67% FY '14-15 over '13-14

Troy Township – Tentative Budget FY 2014-2015 March 17, 2014 Page 13 of 13 General Assistance Budget

General Assistance BUDGET BUDGET BUDGET BUDGET BUDGET Income 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Difference % Change Interest Income 100.00 $ 100.00 $ 25.00 $ 25.00 $ 25.00 $ 0.00 0.00% General Property Income 79,290.00 $ 80,945.00 $ 82,683.00 $ 77,625.00 $ 61,400.00 $ (16,225.00)

• 20.90%

Total Income 79,390.00 $ 81,045.00 $ 82,708.00 $ 77,650.00 $ 61,425.00 $ (16,225.00)

• 20.90%

Expenses 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 % Change Salaries 45,000.00 $ 23,500.00 $ 13,000.00 $ 12,950.00 $ 14,000.00 $ 1,050.00 8.11% IMRF Expenses 9,340.00 $ 3,300.00 $ 1,900.00 $ 1,850.00 $ 2,000.00 $ 150.00 8.11% FICA Expenses 3,500.00 $ 1,800.00 $ 1,800.00 $ 1,000.00 $ 1,080.00 $ 80.00 8.00% Health Ins. 2,000.00 $

• $
• $
• $
• $

0.00 0.00% Workers Comp 100.00 $

• $
• $
• $
• $

0.00 0.00% State Unemp. 500.00 $ 200.00 $ 200.00 $ 230.00 $ 260.00 $ 30.00 13.04% General Asst - Clothing 1,000.00 $ 1,000.00 100.00% General Asst - Drugs 1,000.00 $ 1,250.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 0.00 0.00% General Asst - Gas/Fuel 2,000.00 $ 1,100.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 0.00 0.00% General Asst - Utilities 5,000.00 $ 2,500.00 $ 1,000.00 $ 1,100.00 $ 1,000.00 $ (100.00)

• 9.09%

General Asst - Shelter/Rent 25,000.00 $ 12,500.00 $ 16,500.00 $ 15,400.00 $ 16,500.00 $ 1,100.00 7.14% General Asst - Medical 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 0.00 0.00% General Asst - Food 1,000.00 $ 1,000.00 $ 1,000.00 $ 2,000.00 $ 1,500.00 $ (500.00)

• 25.00%

Insurance

• $
• $

2,400.00 $ 2,400.00 $ 2,400.00 $ 0.00 0.00% Office Supplies 500.00 $

• $
• $
• $
• $

0.00 0.00% Telephone Services 600.00 $

• $
• $
• $
• $

0.00 0.00% Postage 200.00 $

• $
• $
• $
• $

0.00 0.00% Postage - Newsletter 2,100.00 $ 1,800.00 $ 1,800.00 $ 1,900.00 $ 1,900.00 $ 0.00 0.00% Printing & Publishing 2,500.00 $ 2,450.00 $ 2,600.00 $ 2,300.00 $ 2,300.00 $ 0.00 0.00% Mileage & Travel 1,000.00 $ 95.00 $ 1,200.00 $ 1,200.00 $ 1,200.00 $ 0.00 0.00% Dues

• $
• $
• $
• $
• $

0.00 0.00% Training

• $

250.00 $ 425.00 $ 420.00 $ 420.00 $ 0.00 0.00% Utilities

• $

11,700.00 $

• $
• $
• $

0.00 0.00%

• Build. Maint.
• $
• $
• $

25,000.00 $

• $

(25,000.00)

• 100.00%
• Maint. Of Equip.

500.00 $ 330.00 $ 300.00 $ 305.00 $ 325.00 $ 20.00 6.56% Capital Outlay 500.00 $

• $

1,250.00 $ 12,000.00 $ 11,500.00 $ (500.00)

• 4.17%

Debt Certificate Interest 25,000.00 $ 25,000.00 $ 25,000.00 $

• $
• $

0.00 0.00% Legal Asst.

• $
• $
• $
• $
• $

0.00 0.00% Other Professional Serv.

• $
• $
• $
• $

1,000.00 $ 1,000.00 100.00% Accounting Serv.

• $

2,788.00 $ 3,500.00 $ 3,600.00 $ 3,600.00 $ 0.00 0.00% Contingencies 2,000.00 $

• $

750.00 $ 495.00 $ 500.00 $ 5.00 1.01% TOTAL EXPENSES 130,340.00 $ 92,563.00 $ 77,625.00 $ 87,150.00 $ 65,485.00 $ (21,665.00)

• 24.86%

Net Income (50,950.00) $ (11,518.00) $ 5,083.00 $ (9,500.00) $ (4,060.00) $ 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Starting Cash of 04/01 51,960.13 $ 18,802.00 $ 12,109.00 $ 45,273.00 $ 57,310.75 $ Estimated Income 79,390.00 $ 81,045.00 $ 82,708.00 $ 77,650.00 $ 61,425.00 $ Total Funds Available 131,350.13 $ 99,847.00 $ 94,817.00 $ 122,923.00 $ 118,735.75 $ Budgeted Expenses 130,340.00 $ 92,563.00 $ 77,625.00 $ 87,150.00 $ 65,485.00 $ Estimated Ending Balance 1,010.13 $ 7,284.00 $ 17,192.00 $ 35,773.00 $ 53,250.75 $ FY '14-15 over '13-14