===== PDF PAGE 1 ===== [Extraction: OCR (rendered-page OCR)] West Chicago FY 26 Expense Workshop GENERAL FUND PRELIMINARY ASSESSMENT ===== PDF PAGE 2 ===== [Extraction: OCR (rendered-page OCR)] Current Year FY25 Projections GENERAL FUND ===== PDF PAGE 3 ===== [Extraction: embedded PDF text] FY 25 Year-End Expense Estimates FY25 Year-End Revenue Estimate Estimated FY25 Year-End $22,287,501 Original FY25 Budget $23,649,600 Expenses Below Budget $-1,362,549 General Fund surplus exceeding 35% of fund balance is currently moved to the Community Park Fund. ===== PDF PAGE 4 ===== [Extraction: OCR (rendered-page OCR)] FY 26 Economic Context EXTERNAL INFLUENCES ===== PDF PAGE 5 ===== [Extraction: embedded PDF text] Significant Revenue Loss GROCERY TAX RED LIGHT CAMERAS State Cancelled Local Revenue State Disabled for Projects Est. $425,000 Est. $1 Million No Estimated Return DateOngoing Loss Est. $1.425 Million Lost to State Actions ===== PDF PAGE 6 ===== [Extraction: OCR (rendered-page OCR)] General Fund FY 2026 PRELIMINARY EXPENSE ESTIMATES ===== PDF PAGE 7 ===== [Extraction: embedded PDF text] Department & Divisions City Council Operations City Business & Community Administrator's Community Finance Police Public Works Development Office Relations Community Planning & Municipal Administration Engagement & Accounting Operations Engineering Properties Communications Economic Building & Code IT Administration ESDA Administration Development Enforcement Human Resources Forestry GIS Cemeteries Special Projects Road & Bridge Maintenance Garage ===== PDF PAGE 8 ===== [Extraction: OCR (rendered-page OCR)] FY26 Expense Projections General Fund Expenditures FY 25 Budget FY 25 Estimate FY 26 Proposed Salaries & Wages $16,687,800 $16,389,758 $17,798,506 Contractual Services $5,133,800 $4,548,343 $4,621,680 Commodities $860,700 $734,050 $893,488 Capital Outlay $671,200 $614,900 $796,788 Total Expenditures $23,353,500 $22,287,051 $24,110,461 Proposed 3.24% Increase of $756,961 from 2025 Budget to 2026 ===== PDF PAGE 9 ===== [Extraction: embedded PDF text] General Fund Draft Budget FY26 Draft Expenses Current Proposed FY26 Budget $24,110,461 FY24 Projected FY26 Budget $23,585,700 Expense Difference $ 524,761 Not balanced with revenue projections No buffer for economic downturn or state interference. Limited expansion of services or new projects. No transfer to Community Park Fund. Includes 75% CERF Payments ===== PDF PAGE 10 ===== [Extraction: embedded PDF text] Funded Service Requests $100,000 Business Specialist $50,000 West Washington Site Consultant $100,000 Website ADA +$10,000 Translations ===== PDF PAGE 11 ===== [Extraction: embedded PDF text] Unfunded Requests Records Clerk $94,000 Survey Platform $10,000 Social Worker $109,000 Overtime $6,000/Parade BCR Admin Assistant $75,000 Parade Units $5,000/Parade FOIA Software $111,000 Futsal $125,000 ===== PDF PAGE 12 ===== [Extraction: embedded PDF text] Reductions in Personnel Early Retirement Incentive $22,000 BCR Reclass o Est. $60k savings in FY26 $53,000 Intern Vacant $74,000 No Merit Increase $42,000 PW Seasonal Vacant ===== PDF PAGE 13 ===== [Extraction: embedded PDF text] Reductions (Many Temporary) CONTRACTUAL COMMODITIES & CAPITAL $22,600 Training $30,000 IT Hardware $10,000 Court Reporter $9,300 Office Supplies/Postage $18,000 Blog $9,000 Misc. & Other Charges $184,000 CERF 25% Cut • Funded past 2031 ===== PDF PAGE 14 ===== [Extraction: embedded PDF text] Reductions: External Support CURRENTLY CUT POTENTIAL CUT $40,000 Healthy West Chicago $36,000 Crossing Guards $16,500 Mexican Independence $24,000 DuPage Senior Services Day $97,000 Railroad Days $5,000 Parade $9,000 Summer Shell Series $6,000 Gallery 200 ===== PDF PAGE 15 ===== [Extraction: OCR (rendered-page OCR)] Revenue Options SEEKING COUNCIL DIRECTION ===== PDF PAGE 16 ===== [Extraction: embedded PDF text] Previously Discussed GROCERY TAX EST. $425,000 HRST EST. $1.2 MILLION 1 for 1 Replacing Lost Revenue Provides Additional Revenue Adopted by 539+ Communities 8.75% Rate Higher Than Some Peers Targets Necessities Like Food Includes Necessities Like Diapers ◦Snap recipients exempted and Clothes ◦Also Includes Luxury Goods Postmark Deadline Oct. 1 ◦Does not apply to titled assets Postmark Deadline Oct. 1 ===== PDF PAGE 17 ===== [Extraction: embedded PDF text] Consideration CHALLENGES OPTIONS Heavy trucks & large outdoor Infrastructure Preservation Tax: storage sites strain roads far beyond ◦Annual tax on outdoor storage of their economic return commercial vehicles, equipment, and materialsJobs and property tax from these uses don’t match infrastructure Increased Diesel Motor Fuel Tax: costs ◦$0.06/gallon targeting truck trafficCurrent revenue sources can’t keep up with roadway deterioration ◦Est. $360,000/year ===== PDF PAGE 18 ===== [Extraction: OCR (rendered-page OCR)] i ae Ne WEST CHICAGO It it 3b 1 Isp fey je © Questions? SEEKING DIRECTION AFTER COUNCIL DISCUSSION AND PUBLIC COMMENT