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Village Financial Information

The information included on this page is for the purpose of providing transparency on the Village's finances. The following information is provided:

Village Fiscal Year: Begins May 1 and ends April 30 

Village Fiscal year Budgets: The Village budget is utilized for financial management purposes and reflects the budgeted revenue and expenses for the Village's various operating and capital funds. Included here are the current fiscal year budget and the ten years of past budgets. 

Village Audits: The Village’s finances are the subject of an annual audit by an independent auditor. While the Village’s budget documents have their own format for management purposes, financial audits provide a picture of financial condition in standard reporting formats. Audits provide figures on actual revenues and expenses by fiscal year versus adopted budget. Audits are provided to facilitate comparative analysis between fiscal years and with financial information of other entities. Audits covering the last ten years are provided.

Village TIF District: The Village of Long Grove is a Tax Increment Financing (TIF) District, which is an economic development tool that helps local governments improve historic districts, restore run-down and blighted areas, or jump-start economically challenged parts of town.  The Village of Long Grove has been a TIF district since the 2011-2012 Fiscal Year. 

When a TIF district is created, the property values for all of the parcels within the district are frozen, creating a base value. As development occurs and property values increase, the overall value of the district increases as well. This new value that is created is called the increment, which is the difference between the current total value and the base value. The increment is collected into a special fund that the Village can then invest back into the district under specific rules. The establishment of a TIF does not reduce property tax revenues available to the overlapping taxing bodies. These taxing bodies continue to collect the property taxes at the base value throughout the life of the TIF. Upon the expiration of the TIF, property taxes continue to be distributed to the school districts, county, community college, and all other affected taxing districts in the same manner as if the TIF did not exist.

Village Treasurers Report: Within six months after the end of each fiscal year, the municipal treasurer must prepare a statement of receipts and disbursements. This statement is known as the "Annual Treasurer's Report," Its requirements are found in the Illinois Compiled Statutes 65 ILCS 5/3.1-35-65. The report is published annually in the local newspaper.

Public Act 97-0609: 

5 ILCS 120/Sec. 7.3. Duty to post information pertaining to benefits offered through the Illinois Municipal Retirement Fund.

(a) Within 6 business days after an employer participating in the Illinois Municipal Retirement Fund approves a budget, that employer must post on its website the total compensation package for each employee having a total compensation package that exceeds $75,000 per year.

(b) At least 6 days before an employer participating in the Illinois Municipal Retirement Fund approves an employee's total compensation package that is equal to or in excess of $150,000 per year, the employer must post on its website the total compensation package for that employee.

(c) For the purposes of this Section, "total compensation package" means payment by the employer to the employee for salary, health insurance, a housing allowance, a vehicle allowance, a clothing allowance, bonuses, loans, vacation days granted, and sick days granted.

 

Village Fiscal Year Budgets

The following links direct you to the Village's current budget and past fiscal year budgets: 

Village Audits

The links below represent each fiscal year report for the last ten years:

Village TIF District Audits 

The links below represent each fiscal year TIF report for the last ten years:

Village Treasurers Report

PA 97-0609 Information: