Local Government
Pingree Grove FY2026–27 village budget and spending tracker
Pingree Grove, Kane County, Illinois
At a glance
Pingree Grove’s adopted FY2026–27 budget lists $26,380,539 in revenues and $28,744,981 in expenses across its funds. Those totals include transfers and depreciation; they are not the amount paid to outside vendors. This tracker separates the April 6, 2026 adopted plan, later spending approvals and the payment records needed to establish actual expenditure.
Editorially updated . Individual source dates and limits appear below.
Key Takeaways
- •The adopted FY2026–27 summary lists $26,380,539 in revenues and $28,744,981 in expenses; totals include transfers and depreciation.
- •Budget figures, contract approvals and paid invoices measure different stages and should not be added together.
- •Five recent spending actions are tied to approved minutes, with remaining payment records identified.
Records checked October 3, 2026. Pingree Grove adopted its FY2026–27 budget on April 6, 2026, through Ordinance 2026-O-07. The adopted document lists $26,380,539 in revenues and $28,744,981 in expenses across its funds. Those are budget-table totals, including transfers and depreciation; they are not a consolidated total of checks paid to outside vendors. Adopted ordinance and budget, PDF pages 1–6.
This tracker connects the original adopted plan, recent board spending decisions and the records needed to establish actual payments. It covers the village government. School, library and fire-district finances require their own records.
Start with the right financial document
| Your question | Record to use | What it establishes |
|---|---|---|
| What did the village plan to collect and spend? | Adopted budget and later amendments | Authorized financial plan, with estimates and fund allocations |
| What did the board approve for a project? | Approved minutes, resolution and agreement | Action taken, approved scope and amount |
| What bills appeared for payment? | Warrant list and check register | Listed payees, amounts, accounts and payment dates |
| What were the final annual results? | Annual Comprehensive Financial Report, or ACFR | Audited statements for a completed fiscal year |
| What are village compensation costs? | Compensation disclosures, pay schedules and payroll records | Different measures of wages, benefits, estimates and actual payments |
The village transparency portal links budgets, audits, warrants, fiscal year-end treasurer reports, compensation disclosures, bid tabulations and tax levies. A budget line, contract authorization and paid invoice may describe the same purchase at different stages. Adding them together would count it more than once.
Pingree Grove FY2026–27 adopted village budget
The table below reproduces the original adopted budget's summary figures. It does not claim that these are updated year-to-date results or that no subsequent amendments exist.
| Fund or fund group | Budgeted revenue | Budgeted expense | Budgeted difference |
|---|---|---|---|
| General Fund, Fund 10 | $7,137,440 | $7,126,100 | $11,340 |
| Water and Sewer, Funds 20 and 22 combined | $15,802,267 | $16,667,368 | ($865,101) |
| Capital Improvement, Fund 70 | $1,230,000 | $2,281,300 | ($1,051,300) |
| All funds in the village summary | $26,380,539 | $28,744,981 | ($2,364,442) |
Parentheses indicate expenses exceeding revenues in that budget presentation. The three highlighted rows are a subset of the all-funds total; do not add the total to them. Other funds include Motor Fuel Tax, Police Pension, TIF districts, equipment replacement, debt service and special service areas. Budget, PDF pages 4–5.
General Fund: services and transfers
The General Fund summary puts operating expenses before transfers at $5,203,662 and transfers out at $1,922,438, producing the $7,126,100 total. The police department's operating allocation is $2,940,589. That police line does not encompass every police-related capital purchase or pension transfer elsewhere in the budget.
General Fund revenue includes state-distributed taxes, property-tax receipts, development-related income and other sources. The summary's $811,600 property-tax revenue line is a village fund estimate, not the total property taxes paid by Pingree Grove households. For the separate question of what appears on your bill, use the property-tax and SSA guide. Budget, PDF pages 6–8 and 13.
Water and Sewer: operating bills, capital work and financing
The combined utility expense figure includes $2 million in depreciation and $233,394 in transfers out. The utility capital revenue schedule includes $8.5 million in installment-contract proceeds. Financing proceeds, customer charges and noncash depreciation are different measures; the $865,101 budgeted difference does not by itself establish a cash shortage or a required rate increase.
For a household bill calculation, use the water and sewer rate guide. For the financial plan, read the utility operating and capital schedules together. Budget, PDF pages 18–22.
Capital Improvement: planned use of a fund balance
Fund 70 budgets $2,281,300 in expenses against $1,230,000 in revenue. Its schedule shows a beginning fund balance of $2,605,350 and an ending balance of $1,554,050. These are budget projections, not a current bank balance.
The expense schedule includes land acquisition, construction, engineering, vehicles and equipment. It also has an $87,000 camera-equipment line. That account label does not establish that the entire amount is for Flock license-plate readers. The police-camera guide separates the Flock approval from broader camera budgeting. Budget, PDF page 27, printed page 24.
Compare the same measure across years
The adopted document places actual results, a prior budget, a projection and a new budget next to one another. For the General Fund, the differences matter:
| Column in the adopted document | Revenue | Expense, including transfers |
|---|---|---|
| FY2024–25 actual, as reproduced in the budget | $6,695,143 | $5,346,353 |
| FY2025–26 budget | $6,616,690 | $6,480,949 |
| FY2025–26 projected | $7,173,212 | $6,251,452 |
| FY2026–27 adopted plan | $7,137,440 | $7,126,100 |
The FY2025–26 projection was prepared for the budget process. It should not be relabeled an audited result. The attached schedules still use headings such as “Proposed” and “Recommended”; the signed April 6 ordinance adopts the attached exhibit. Ordinance and General Fund summary, PDF pages 2–6.
For an audited baseline, the latest report listed in the ACFR directory when checked was the report for the year ended April 30, 2025. Its independent auditor's opinion addresses fair presentation of the financial statements. It is not an evaluation of whether every purchase was the best policy choice.
Recent spending decisions: approval is a separate stage from payment
These five entries are selected examples from approved board minutes, not a complete spending ledger.
| Meeting and item | Recorded amount | What the minutes establish | What a payment review still needs |
|---|---|---|---|
| August 17, 2026: Carillon HOA fence contribution | $40,000 | Agreement for the village contribution authorized; minutes describe an approximately $49,000 project with the HOA responsible for the difference | Executed agreement, disbursement record and completion documentation |
| September 8, 2026: wastewater treatment plant pay application 34 | $364,452.90 | Pay application approved in the consent agenda | Application detail, related invoice and check or electronic-payment record |
| September 8, 2026: 2026 road program pay application 1 | $338,565.64 | Pay application approved in the consent agenda | Application detail and payment record |
| September 8, 2026: McCloud Aquatics pond assessments | $13,252.50 | Bid award approved for assessment work covering 16 ponds | Executed scope, assessment delivery and invoice; this is not approval of every future pond repair |
| September 8, 2026: wastewater project change order 10 | $113,704.17 | Change order approved; minutes describe storage and pavement work and a credit for avoiding siren relocation | Signed change order, revised contract total and later payment applications |
Sources: August 17 minutes, PDF pages 3–4 and September 8 minutes, PDF pages 1–3.
The September 8 minutes also approve a $1,498,618.68 warrant list. Do not add that warrant amount to the listed pay applications without reconciling the underlying register: the records may overlap. A change order is an adjustment to a contract, not automatically a separate payment on the meeting date.
The same September meeting authorized technical assistance with a five-year capital improvement plan and described a CMAP grant. Those minutes do not establish a grant amount. The future plan and grant agreement are the records needed before quantifying that assistance.
How to trace a village expense yourself
- Open the Agenda Center for the meeting date. Save the packet's item number and document page.
- Read the approved minutes. A staff recommendation or proposed consent item alone does not establish board approval.
- Match the vendor, project and account in the warrants and check-register directory.
- Compare the amount with the executed agreement, change orders and invoices. Identify whether a figure is a ceiling, installment, total price or payment.
- Use the applicable year-end financial report for annual results. Keep governmental-fund results, utility accounting and transfers separate.
If a document is missing, the Pingree Grove public-records guide explains where to start. A focused request can identify the project, vendor, meeting date, agreement, change-order number and payment period. This tracker has not submitted a records request.
Frequently Asked Questions
Where can I find the Pingree Grove budget?
The village publishes annual budgets through its Finance Department and transparency portal. The FY2026–27 file reviewed here contains Ordinance 2026-O-07, adopted April 6, 2026, and the attached budget schedules.
Is the village's $28.7 million budget total the amount already spent?
No. The $28,744,981 figure is the adopted all-funds expense total. It includes transfers and utility depreciation. Payment records and later financial statements answer different questions about actual spending.
Does the budget explain my entire property-tax bill?
No. The village is one taxing body. School, county, township and other applicable district charges must be checked against the property's own tax record.
Are budgeted salaries the same as actual take-home pay?
No. Budget allocations, compensation disclosures, gross payroll, benefits and take-home pay measure different things. Identify the period and included components before comparing two figures.
Does a warrant list prove that a project is finished?
No. A warrant or payment record is part of the financial trail. Project acceptance, inspections, deliverables and contract closeout require separate records.
Review scope and next records
This first edition establishes the April 2026 adopted baseline and selected August–September board actions. It is not an exhaustive ledger, a reconciliation of every warrant, or a claim that all budget amendments have been identified.
The next revision should check the FY2025–26 ACFR when posted, later budget amendments, executed agreements and the payment records for the five entries above. Each new entry should retain the action date, document status, amount type and source page. Return to the Pingree Grove civic hub for related guides.
Related Pingree Grove guides
Return to the Pingree Grove development, taxes and village-records hub.
Sources
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