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Municipality	AFR expendituresFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	AFR revenueFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	All reported debt + pensionsFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	All reported debt + pensions per residentFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Combined municipal public-safety GAAP expenseFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Combined public-safety GAAP expense per residentFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Equalized assessed valuationFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Expenditures per residentFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Fire net pension liability/(asset)FY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Fire operating actual (context only)FY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Fire/EMS GAAP expenseFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Fire/EMS GAAP expense per residentFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Municipal employeesFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Police GAAP expenseFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Police GAAP expense per residentFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Police net pension liability/(asset)FY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Police operating actual (context only)FY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Raw Comptroller-reported debt (non-comparable)FY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Revenue less expendituresFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Revenue per residentFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing	Standardized borrowingsFY2025 with explicit FY2024 filing or nominal component fallback · municipal filing
Oak BrookDuPageCook	$67,316,546FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR expenditure-category totals across all reported funds, excluding detail rows.	$98,496,913FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR revenue-category totals across all reported funds, excluding detail rows.	$63,883,165FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Oak Brook FY2025 annual audit Report: Completed AFR Formula: ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition AFR debt: codes 400–403 plus code 404 ending $63,883,165 Police: signed t503_3 $26,029,588; already included yes; code 404 included; added $0 The audited governmental-funds reconciliation and long-term-liability schedule confirm that the police pension liability is already included in ending AFR code 404; add zero. Fire: signed t503_3 $22,360,946; already included yes; code 404 included; added $0 The audited governmental-funds reconciliation and long-term-liability schedule confirm that the fire pension liability is already included in ending AFR code 404; add zero. AFR explanations: 404t: Notes payable, installment contract, leases, SBITAs, comp abs, NPL, OPEB; 410t: Notes payable, installment contract, leases, SBITAs, comp abs, NPL, OPEB; 416t: Notes payable, installment contract, leases, SBITAs, comp abs, NPL, OPEB Audit evidence: 2025-1754534-comptroller-warehouse-65f39a09b465; pages 50, 75; tables Governmental Funds Reconciliation; Changes in Long-Term Liabilities; rows Long-term liabilities; Police Pension; Firefighters' Pension; Business-type activities liabilities Code-404 review: 2026-07-20; afr and audited schedule reconciliation The audited schedules reconcile $62,411,148 of governmental liabilities plus $1,472,017 of business-type liabilities to ending AFR code 404 of $63,883,165. The governmental long-term-liability schedule includes the $26,029,588 police and $22,360,946 fire pension liabilities, so both pension additions are zero. Quality: AFR reported total Review: approved code 404 review Source fiscal year: FY2025 Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (included in code 404; added $0); Pensions.Fire_t503_3 (included in code 404; added $0) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. AFR reported total calculated as ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$7,826FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Oak Brook FY2025 annual audit Report: Completed AFR Formula: (ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition) / same-filing AFR population AFR debt: codes 400–403 plus code 404 ending $63,883,165 Police: signed t503_3 $26,029,588; already included yes; code 404 included; added $0 The audited governmental-funds reconciliation and long-term-liability schedule confirm that the police pension liability is already included in ending AFR code 404; add zero. Fire: signed t503_3 $22,360,946; already included yes; code 404 included; added $0 The audited governmental-funds reconciliation and long-term-liability schedule confirm that the fire pension liability is already included in ending AFR code 404; add zero. AFR explanations: 404t: Notes payable, installment contract, leases, SBITAs, comp abs, NPL, OPEB; 410t: Notes payable, installment contract, leases, SBITAs, comp abs, NPL, OPEB; 416t: Notes payable, installment contract, leases, SBITAs, comp abs, NPL, OPEB Audit evidence: 2025-1754534-comptroller-warehouse-65f39a09b465; pages 50, 75; tables Governmental Funds Reconciliation; Changes in Long-Term Liabilities; rows Long-term liabilities; Police Pension; Firefighters' Pension; Business-type activities liabilities Code-404 review: 2026-07-20; afr and audited schedule reconciliation The audited schedules reconcile $62,411,148 of governmental liabilities plus $1,472,017 of business-type liabilities to ending AFR code 404 of $63,883,165. The governmental long-term-liability schedule includes the $26,029,588 police and $22,360,946 fire pension liabilities, so both pension additions are zero. Quality: AFR reported total Review: approved code 404 review Source fiscal year: FY2025 Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (included in code 404; added $0); Pensions.Fire_t503_3 (included in code 404; added $0); UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. AFR reported total divided by the population in the same completed FY2025 filing. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$24,107,958FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$2,953FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$1,890,186,184FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Equalized assessed valuation reported in the filing.	$8,247FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR expenditures / population Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR expenditures divided by the population reported in the same filing.	$22,360,946FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Fire_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest fire net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2023. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$10,753,251FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$1,317FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	184FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Reported full-time plus part-time employee headcount.	$12,995,185FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$1,592FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$26,029,588FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Police_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest police net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2025. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$63,883,165FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: Raw Comptroller debt is non-comparable because municipal AFR treatment of borrowings and pensions is inconsistent. End-of-year debt derived across every debt class as beginning plus issued minus retired.	$31,180,367FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue − AFR expenditures Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue less AFR expenditures.	$12,066FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue / population Review: source reported Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue divided by the population reported in the same filing.	$0FY2025AFR estimate · lower boundCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate (lower bound) Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 8,163 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–403 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: this value is a lower bound; ambiguous Other debt and missing components are excluded. AFR lower-bound borrowings use ending general-obligation bonds, revenue bonds, alternate-revenue bonds, and contractual commitments (codes 400–403). Ambiguous Other debt code 404 is excluded.
ElmhurstDuPageCook	$132,533,368FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Top-level AFR expenditure-category totals across all reported funds, excluding detail rows. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$165,493,986FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Top-level AFR revenue-category totals across all reported funds, excluding detail rows. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$175,103,757FY2024 fallbackAFR reported totalCompleted AFR Evidence & provenance Sources: FY2024 municipal Annual Financial Report data; Municipal audited debt and public-safety comparison methodology Report: Completed AFR Formula: ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition AFR debt: codes 400–403 plus code 404 ending $0 Police: signed t503_3 $38,306,780; already included no; code 404 excluded; added $38,306,780 Police pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. Fire: signed t503_3 $23,209,479; already included no; code 404 excluded; added $23,209,479 Fire pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. AFR explanations: none present in the official AFRNotes table. Code-404 review: 2026-07-19; zero ending code 404 Ending AFR code 404 is zero, so it cannot contain a positive ending police or fire pension liability. Quality: AFR reported total Review: approved code 404 review Source fiscal year: FY2024 Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (excluded; added 38306780); Pensions.Fire_t503_3 (excluded; added 23209479) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. AFR reported total calculated as ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$3,824FY2024 fallbackAFR reported totalCompleted AFR Evidence & provenance Sources: FY2024 municipal Annual Financial Report data; Municipal audited debt and public-safety comparison methodology Report: Completed AFR Formula: (ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition) / same-filing AFR population AFR debt: codes 400–403 plus code 404 ending $0 Police: signed t503_3 $38,306,780; already included no; code 404 excluded; added $38,306,780 Police pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. Fire: signed t503_3 $23,209,479; already included no; code 404 excluded; added $23,209,479 Fire pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. AFR explanations: none present in the official AFRNotes table. Code-404 review: 2026-07-19; zero ending code 404 Ending AFR code 404 is zero, so it cannot contain a positive ending police or fire pension liability. Quality: AFR reported total Review: approved code 404 review Source fiscal year: FY2024 Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (excluded; added 38306780); Pensions.Fire_t503_3 (excluded; added 23209479); UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. AFR reported total divided by the population in the same completed FY2024 filing. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$46,089,268FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Expenditures.252t across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$1,007FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Expenditures.252t across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$3,508,255,228FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Equalized assessed valuation reported in the filing. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$2,895FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Formula: AFR expenditures / population Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 AFR expenditures divided by the population reported in the same filing. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$23,209,479FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: fire pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Pensions.Fire_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest fire net pension liability/(asset) from the AFR t503_3 field, measured 2024-12-31. Negative assets are preserved and contribute zero to comparable debt. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: fire pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2024 extraction is present; only labeled Comptroller AFR estimates are published. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$16,108,105FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: fire pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Expenditures.252b across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$352FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: fire pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Expenditures.252b across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	405FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Reported full-time plus part-time employee headcount. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$28,725,407FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: police pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Expenditures.252a across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$627FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: police pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Expenditures.252a across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$38,306,780FY2024 fallbackAFR estimateCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: police pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Pensions.Police_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest police net pension liability/(asset) from the AFR t503_3 field, measured 2024-12-31. Negative assets are preserved and contribute zero to comparable debt. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2024 Provider: police pension reported in AFR (municipal) Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2024 extraction is present; only labeled Comptroller AFR estimates are published. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$113,587,498FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Warning: Raw Comptroller debt is non-comparable because municipal AFR treatment of borrowings and pensions is inconsistent. End-of-year debt derived across every debt class as beginning plus issued minus retired. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$32,960,618FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Formula: AFR revenue − AFR expenditures Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 AFR revenue less AFR expenditures. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$3,615FY2024 fallbackCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Formula: AFR revenue / population Review: source reported Population: 45,786 (illinois-comptroller-afr-2024), FY2024 AFR revenue divided by the population reported in the same filing. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.	$113,587,498FY2024 fallbackAFR estimate · lower boundCompleted AFR Evidence & provenance Source: FY2024 municipal Annual Financial Report data Report: Completed AFR Quality: AFR estimate (lower bound) Review: formula validated not audit reviewed Source fiscal year: FY2024 Population: 45,786 (illinois-comptroller-afr-2024), FY2024 Components: Indebtedness codes 400–403 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: this value is a lower bound; ambiguous Other debt and missing components are excluded. AFR lower-bound borrowings use ending general-obligation bonds, revenue bonds, alternate-revenue bonds, and contractual commitments (codes 400–403). Ambiguous Other debt code 404 is excluded. FY2025 lacked an eligible audit, official preliminary report, or completed AFR, so this municipality uses its entire FY2024 filing throughout; no metrics were mixed across years.
HinsdaleDuPageCook	$45,141,584FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR expenditure-category totals across all reported funds, excluding detail rows.	$59,194,320FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR revenue-category totals across all reported funds, excluding detail rows.	$111,520,602FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Hinsdale FY2025 annual audit Report: Completed AFR Formula: ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition AFR debt: codes 400–403 plus code 404 ending $43,358,420 Police: signed t503_3 $21,658,439; already included unknown; code 404 indeterminate; added $21,658,439 Police pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. Fire: signed t503_3 $16,951,599; already included unknown; code 404 indeterminate; added $16,951,599 Fire pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. AFR explanations: 404t: BOND PREMIUM, COMPENSATED ABSENCES, SBITA, LEASES, NET PENSION/OPEB LIABILITIES; 410t: ADDITIONS TO: BOND PREMIUM, COMPENSATED ABSENCES, SBITA, LEASES, NET PENSION/OPEB LIABILITIES; 416t: REDUCTIONS TO: BOND PREMIUM, COMPENSATED ABSENCES, SBITA, LEASES, NET PENSION/OPEB LIABILITIES Audit evidence: 2025-1735307-comptroller-warehouse-e9255027510c; pages ; tables ; rows Code-404 review: 2026-07-19; afr explanation and discovered audit reviewed unresolved The filer’s code-404 explanations and the discovered official audit were reviewed, but no approved audited-schedule reconciliation confirms whether police or fire pension liabilities are included. Both services remain indeterminate under the conservative add-and-warn policy. Quality: AFR reported total Double-count risk Review: approved code 404 review Source fiscal year: FY2025 Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (indeterminate; added 21658439); Pensions.Fire_t503_3 (indeterminate; added 16951599) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. Warning: Double-count risk: at least one positive pension was added because its code-404 treatment is indeterminate; the result remains rankable but may include that liability twice. AFR reported total calculated as ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition. One or more positive pension additions have indeterminate code-404 treatment, so this rankable result may still double count pension liabilities. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$6,411FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Hinsdale FY2025 annual audit Report: Completed AFR Formula: (ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition) / same-filing AFR population AFR debt: codes 400–403 plus code 404 ending $43,358,420 Police: signed t503_3 $21,658,439; already included unknown; code 404 indeterminate; added $21,658,439 Police pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. Fire: signed t503_3 $16,951,599; already included unknown; code 404 indeterminate; added $16,951,599 Fire pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. AFR explanations: 404t: BOND PREMIUM, COMPENSATED ABSENCES, SBITA, LEASES, NET PENSION/OPEB LIABILITIES; 410t: ADDITIONS TO: BOND PREMIUM, COMPENSATED ABSENCES, SBITA, LEASES, NET PENSION/OPEB LIABILITIES; 416t: REDUCTIONS TO: BOND PREMIUM, COMPENSATED ABSENCES, SBITA, LEASES, NET PENSION/OPEB LIABILITIES Audit evidence: 2025-1735307-comptroller-warehouse-e9255027510c; pages ; tables ; rows Code-404 review: 2026-07-19; afr explanation and discovered audit reviewed unresolved The filer’s code-404 explanations and the discovered official audit were reviewed, but no approved audited-schedule reconciliation confirms whether police or fire pension liabilities are included. Both services remain indeterminate under the conservative add-and-warn policy. Quality: AFR reported total Double-count risk Review: approved code 404 review Source fiscal year: FY2025 Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (indeterminate; added 21658439); Pensions.Fire_t503_3 (indeterminate; added 16951599); UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. Warning: Double-count risk: at least one positive pension was added because its code-404 treatment is indeterminate; the result remains rankable but may include that liability twice. AFR reported total divided by the population in the same completed FY2025 filing. One or more positive pension additions have indeterminate code-404 treatment, so this rankable result may still double count pension liabilities. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$13,835,099FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$795FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$2,490,601,563FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Equalized assessed valuation reported in the filing.	$2,595FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR expenditures / population Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR expenditures divided by the population reported in the same filing.	$16,951,599FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Fire_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest fire net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2023. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$5,942,802FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$342FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	109FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Reported full-time plus part-time employee headcount.	$6,815,673FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$392FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$21,658,439FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Police_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest police net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2025. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$72,910,564FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: Raw Comptroller debt is non-comparable because municipal AFR treatment of borrowings and pensions is inconsistent. End-of-year debt derived across every debt class as beginning plus issued minus retired.	$14,052,736FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue − AFR expenditures Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue less AFR expenditures.	$3,403FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue / population Review: source reported Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue divided by the population reported in the same filing.	$29,552,144FY2025AFR estimate · lower boundCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate (lower bound) Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 17,395 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–403 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: this value is a lower bound; ambiguous Other debt and missing components are excluded. AFR lower-bound borrowings use ending general-obligation bonds, revenue bonds, alternate-revenue bonds, and contractual commitments (codes 400–403). Ambiguous Other debt code 404 is excluded.
LombardDuPage	$153,077,285FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR expenditure-category totals across all reported funds, excluding detail rows.	$190,345,965FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR revenue-category totals across all reported funds, excluding detail rows.	$73,532,868FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Lombard FY2025 annual audit Report: Completed AFR Formula: ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition AFR debt: codes 400–403 plus code 404 ending $0 Police: signed t503_3 $35,201,434; already included no; code 404 excluded; added $35,201,434 Police pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. Fire: signed t503_3 $15,178,854; already included no; code 404 excluded; added $15,178,854 Fire pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. AFR explanations: none present in the official AFRNotes table. Audit evidence: 2025-1744407-comptroller-warehouse-306acb83345c; pages ; tables ; rows Code-404 review: 2026-07-19; zero ending code 404 reviewed Ending AFR code 404 is zero, so it cannot contain a positive ending police or fire pension liability. Quality: AFR reported total Review: approved code 404 review Source fiscal year: FY2025 Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (excluded; added 35201434); Pensions.Fire_t503_3 (excluded; added 15178854) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. AFR reported total calculated as ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$1,653FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Lombard FY2025 annual audit Report: Completed AFR Formula: (ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition) / same-filing AFR population AFR debt: codes 400–403 plus code 404 ending $0 Police: signed t503_3 $35,201,434; already included no; code 404 excluded; added $35,201,434 Police pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. Fire: signed t503_3 $15,178,854; already included no; code 404 excluded; added $15,178,854 Fire pension liability is excluded because ending AFR code 404 is zero; add the positive signed t503_3 amount, if reported. AFR explanations: none present in the official AFRNotes table. Audit evidence: 2025-1744407-comptroller-warehouse-306acb83345c; pages ; tables ; rows Code-404 review: 2026-07-19; zero ending code 404 reviewed Ending AFR code 404 is zero, so it cannot contain a positive ending police or fire pension liability. Quality: AFR reported total Review: approved code 404 review Source fiscal year: FY2025 Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (excluded; added 35201434); Pensions.Fire_t503_3 (excluded; added 15178854); UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. AFR reported total divided by the population in the same completed FY2025 filing. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$35,046,431FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$788FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$2,242,733,295FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Equalized assessed valuation reported in the filing.	$3,442FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR expenditures / population Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR expenditures divided by the population reported in the same filing.	$15,178,854FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Fire_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest fire net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2023. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$16,656,429FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$375FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for fire from expenditure code 252b, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	254FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Reported full-time plus part-time employee headcount.	$18,390,002FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$413FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for police from expenditure code 252a, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$35,201,434FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Police_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest police net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2025. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$23,152,580FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: Raw Comptroller debt is non-comparable because municipal AFR treatment of borrowings and pensions is inconsistent. End-of-year debt derived across every debt class as beginning plus issued minus retired.	$37,268,680FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue − AFR expenditures Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue less AFR expenditures.	$4,280FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue / population Review: source reported Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue divided by the population reported in the same filing.	$23,152,580FY2025AFR estimate · lower boundCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate (lower bound) Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 44,476 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–403 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: this value is a lower bound; ambiguous Other debt and missing components are excluded. AFR lower-bound borrowings use ending general-obligation bonds, revenue bonds, alternate-revenue bonds, and contractual commitments (codes 400–403). Ambiguous Other debt code 404 is excluded.
Downers GroveDuPage	$148,763,021FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR expenditure-category totals across all reported funds, excluding detail rows.	$181,584,785FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Top-level AFR revenue-category totals across all reported funds, excluding detail rows.	$181,160,207FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Downers Grove FY2025 annual audit Report: Completed AFR Formula: ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition AFR debt: codes 400–403 plus code 404 ending $9,589,732 Police: signed t503_3 $50,600,550; already included unknown; code 404 indeterminate; added $50,600,550 Police pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. Fire: signed t503_3 $43,464,925; already included unknown; code 404 indeterminate; added $43,464,925 Fire pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. AFR explanations: none present in the official AFRNotes table. Audit evidence: 2025-1720591-comptroller-warehouse-5753c902ad2b; pages ; tables ; rows Code-404 review: 2026-07-19; afr explanation and discovered audit reviewed unresolved The filer’s code-404 explanations and the discovered official audit were reviewed, but no approved audited-schedule reconciliation confirms whether police or fire pension liabilities are included. Both services remain indeterminate under the conservative add-and-warn policy. Quality: AFR reported total Double-count risk Review: approved code 404 review Source fiscal year: FY2025 Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (indeterminate; added 50600550); Pensions.Fire_t503_3 (indeterminate; added 43464925) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. Warning: Double-count risk: at least one positive pension was added because its code-404 treatment is indeterminate; the result remains rankable but may include that liability twice. AFR reported total calculated as ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition. One or more positive pension additions have indeterminate code-404 treatment, so this rankable result may still double count pension liabilities. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$3,584FY2025AFR reported totalCompleted AFR Evidence & provenance Sources: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Downers Grove FY2025 annual audit Report: Completed AFR Formula: (ending AFR debt codes 400–404 + nonduplicative police pension addition + nonduplicative fire pension addition) / same-filing AFR population AFR debt: codes 400–403 plus code 404 ending $9,589,732 Police: signed t503_3 $50,600,550; already included unknown; code 404 indeterminate; added $50,600,550 Police pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. Fire: signed t503_3 $43,464,925; already included unknown; code 404 indeterminate; added $43,464,925 Fire pension inclusion in ending AFR code 404 is indeterminate; add the positive signed t503_3 amount, if reported, and warn that double counting is possible. AFR explanations: none present in the official AFRNotes table. Audit evidence: 2025-1720591-comptroller-warehouse-5753c902ad2b; pages ; tables ; rows Code-404 review: 2026-07-19; afr explanation and discovered audit reviewed unresolved The filer’s code-404 explanations and the discovered official audit were reviewed, but no approved audited-schedule reconciliation confirms whether police or fire pension liabilities are included. Both services remain indeterminate under the conservative add-and-warn policy. Quality: AFR reported total Double-count risk Review: approved code 404 review Source fiscal year: FY2025 Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–404; Pensions.Police_t503_3 (indeterminate; added 50600550); Pensions.Fire_t503_3 (indeterminate; added 43464925); UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR reported total: covers debt codes 400–404 and adds a police or fire pension only when it is not confirmed as already included in code 404; OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless included in code 404. Warning: Double-count risk: at least one positive pension was added because its code-404 treatment is indeterminate; the result remains rankable but may include that liability twice. AFR reported total divided by the population in the same completed FY2025 filing. One or more positive pension additions have indeterminate code-404 treatment, so this rankable result may still double count pension liabilities. Covers all AFR debt classes and adds a police or fire pension only when it is not confirmed as already included in code 404. OPEB, IMRF, compensated absences, payables, premiums, and AROs are not independently added unless the municipality included them in AFR code 404.	$49,157,074FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense.	$972FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252t across reported fund columns; UnitStats.Pop Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. AFR estimate for combined public safety from expenditure code 252t, summed across reported fund columns. Fund and accounting-basis differences can make this differ from audited government-wide expense. Divided by the population reported in the same filing.	$3,236,185,607FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Equalized assessed valuation reported in the filing.	$2,943FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR expenditures / population Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR expenditures divided by the population reported in the same filing.	$43,464,925FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Fire_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest fire net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2023. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b (missing) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. The completed FY2025 AFR has no expenditure row 252b; this is not reported as zero.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: fire pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252b (missing) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No 252b amount is available for a per-capita estimate.	416FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Reported full-time plus part-time employee headcount.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a (missing) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. The completed FY2025 AFR has no expenditure row 252a; this is not reported as zero.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Expenditures.252a (missing) Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No 252a amount is available for a per-capita estimate.	$50,600,550FY2025AFR estimateCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Pensions.Police_t503_3 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. Signed latest police net pension liability/(asset) from the AFR t503_3 field, measured 12/31/2025. Negative assets are preserved and contribute zero to comparable debt.	Report found, awaiting extractionCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: formula validated not audit reviewed Source fiscal year: FY2025 Provider: police pension reported in AFR (municipal) Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: fund and accounting-basis differences may make public-safety values differ from audited government-wide expense. No audited FY2025 extraction is present; only labeled Comptroller AFR estimates are published.	$87,094,732FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Warning: Raw Comptroller debt is non-comparable because municipal AFR treatment of borrowings and pensions is inconsistent. End-of-year debt derived across every debt class as beginning plus issued minus retired.	$32,821,764FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue − AFR expenditures Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue less AFR expenditures.	$3,592FY2025Completed AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Formula: AFR revenue / population Review: source reported Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 AFR revenue divided by the population reported in the same filing.	$77,505,000FY2025AFR estimate · lower boundCompleted AFR Evidence & provenance Source: FY2025 municipal AFR data — Local Government Warehouse Report: Completed AFR Quality: AFR estimate (lower bound) Review: formula validated not audit reviewed Source fiscal year: FY2025 Population: 50,552 (illinois-comptroller-afr-warehouse-2025), FY2025 Components: Indebtedness codes 400–403 Warning: AFR-to-audited-report reconciliation is unavailable. Warning: AFR estimate: this value is a lower bound; ambiguous Other debt and missing components are excluded. AFR lower-bound borrowings use ending general-obligation bonds, revenue bonds, alternate-revenue bonds, and contractual commitments (codes 400–403). Ambiguous Other debt code 404 is excluded.

Each cell retains its reporting entity, status, period, unit, margin of error, source, and comparison note in the CSV export. Available values are descriptive, not value judgments. Sources used: FY2025 municipal AFR data — Local Government Warehouse; Municipal audited debt and public-safety comparison methodology; Oak Brook FY2025 annual audit; FY2024 municipal Annual Financial Report data; Hinsdale FY2025 annual audit; Lombard FY2025 annual audit; Downers Grove FY2025 annual audit

Different geography or definition

Context only—not ranked

These measures remain visible because they appear elsewhere in the dashboard, but no defensible municipality-level equivalent is assigned.

FY2026 adopted revenue, expenditures, and change in cash

An adopted budget is forward-looking and is not ranked against FY2024 audited AFR filings.

municipal filing · FY2026 adopted
Source: Village of Oak Brook FY2026 Adopted Annual Budget

FY2026 General, Infrastructure, Water, Sports Core, and other fund structure

Local fund structures are not standardized municipal comparison fields.

municipal filing · FY2026 adopted
Source: Village of Oak Brook FY2026 Adopted Annual Budget

Property-tax levy and local tax rates

Published local rates vary by county portion and tax base and are retained as Oak Brook context only.

municipal filing · Current as of July 9, 2026
Source: About Oak Brook — local taxes and school districts

Membership and comparability

Options include 161 incorporated cities, villages, and towns touching Cook or DuPage County. Cross-county places appear once with both badges. Membership comes from DuPage County municipality GIS layer and Cook County municipalities catalog, reconciled to 2024 TIGERweb incorporated places place FIPS. Unincorporated communities and Census-designated places are excluded.