KANE COUNTY. HOSCHEIT, Gillam, Barreiro, Castro, Frasz, Scheflow, Starrett FINANCE AND BUDGET COMMITTEE FRIDAY, NOVEMBER 21, 2014

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1 KANE COUNTY HOSCHEIT, Gillam, Barreiro, Castro, Frasz, Scheflow, Starrett FINANCE AND BUDGET COMMITTEE FRIDAY, NOVEMBER 21, 2014 County Board Room Agenda 9:45 AM Kane County Government Center, 719 S. Batavia Ave., Bldg. A, Geneva, IL Call to Order 2. Approval of Minutes: September 24 & October 29, Treasurer's Report (D. Rickert) 4. Finance Director's Report (J. Onzick) 5. New Business A. Resolution: Establishing Annual Salary for Director of Development & Community Services (Mark D. VanKerkhoff) B. Resolution: Establishing Annual Salary for Director of Office of Community Reinvestment (Scott Berger) C. Resolution: Establishing Annual Salary for Executive Director of Kane County Health Department (Barbara J. Jeffers) D. Resolution: Establishing Annual Salary for Director of Office of Emergency Management (Donald H. Bryant) E. Resolution: Establishing the Annual Salary for Director of Emergency Communications (Bradley A. Sauer) F. Resolution: Establishing Annual Salary for Staff Executive (Donald Biggs) G. Resolution: Establishing Annual Salary for Executive Director of Human Resource Management (Sheila D. McCraven) H. Resolution: Establishing Annual Salary for Chief Information Officer (Roger A. Fahnestock) I. Resolution: Establishing Annual Salary for Supervisor of Assessments (Mark D. Armstrong) J. Resolution: Establishing Annual Salary for Executive Director of Finance (Joseph M. Onzick) K. Resolution: Authorizing Budget Adjustment for Maintenance Supervisor Position L. Resolution: Amending the 2014 Fiscal Year Budget Kane County Sheriff's Office (Overtime Reimbursement) M. Resolution: Authorizing Ongoing Transfer of Funds for County Information Technologies Department Outside Agency Services and Support N. Resolution: Authorization to Enter into a Contract with a Financial Advisor (not included) O. Resolution: Amending the 2015 Fiscal Year Budget for the Kane County Water Resources Division: Fee in Lieu of Detention P. Resolution: Authorizing Creation of a Special Revenue Fund to Administer the Victim Impact Panel (VIP) Program (Court Services) Kane County Page 1

2 Agenda Finance and Budget Committee November 21, 2014 Q. Resolution: Authorizing the County to Implement a Administrative Cost Recovery Fee as Part of the Administration of the Kane County Electrical Power Aggregation Program R. Ordinance: Additional Amendment Sec (A) of the Kane County Code (Depositories for Funds of County Treasurer/Collector) S. Ordinance: Abating the Taxes Levied for the Year 2014 to Pay Debt Service on $7,670,000 General Obligation Alternate Bonds (Riverboat Revenue Alternate Revenue Source) Series 2010 T. Ordinance: Abating the Tax Heretofore Levied for the Year 2014 to Pay the Debt Service on $27,225,000 General Obligation Alternate Bonds (State Income Tax Alternate Revenue Source), Series 2013 of the County of Kane, Illinois U. Ordinance: Abating the Taxes Levied for the Year 2014 to Pay the Debt Service On $26,875,000 G.O. Refunding Bonds (MFT Alt Rev Source) Series 2004 and $40,000,000 G.O. Alternate Bonds (RTA Sales Tax Alt Rev Source) Series Old Business 7. Court Case Management Project Report (R. Fahnestock) 8. Auditor's Report (T. Hunt) 9. Reports Placed On File 10. Executive Session (If Needed) 11. Adjournment Kane County Page 2

3 COUNTY OF KANE OFFICE OF THE TREASURER DAVID J. RICKERT, CPA Geneva, Illinois Phone: (630) Fax: (630) To: Finance Committee From: David J. Rickert Date: November 21, 2014 Subject: Update on Investments Attached is a copy of the October Weighted Average Investment Yield Report. This chart includes the rate earned by the 90 Day T-Bill, and State Treasurer on the IPTIP Account. You will notice the yield on all county investments for October was.48%. Attached is the Summary of the Kane County Portfolio for the Month of October. Sincerely, David J. Rickert, CPA Treasurer of Kane County Packet Pg. 3

4 KANE COUNTY TREASURER - PORTFOLIO SUMMARY 10/31/2014 INTEREST PURCH CURRENT Rec'd in ACCOUNT ASSETS VALUE MARKET Current Month FNMA.75% Step Up due 05/15/2018 callable Quarterly 10,000,000 9,937,753 beginning 11/15/13, and Quarterly thereafter steps FFCB,.97%, due 07/24/2017, callable beginning 07/23/2013, 5,000,000 and continously thereafter FHLMC,.875%, due 08/15/2017, callable one time only on 5,000,000 4,992, w ith 5 days notice FHLMC, 1.00% due 08/07/2017, callable beginning 08/07/2014, 5,000,000 5,001,522 and quarterly thereafter FNMA Step.625% to 5/27/15, thereafter 1.40% callable quarterly 10,000,000 10,002,784 beginning 11/27/13 to 5/27/15 then becomes a bullet maturity 11/27/17 FNMA,.60% due 10/24/2017, callable 04/24/2013, and 25,000,000 25,015,872 quarterly thereafter until 10/24/2015, then becomes a bullet FHLB 1.00% due 01/30/2018, callable on 7/13/2013, and 5,000,000 4,979,644 quarterly thereafter w ith 5 days notice FHLMC, 1.10% due 04/17/2018, non call for 1 year, callable 5,000,000 4,971,639 Quarterly beginning 100 w ith 5 days notice State of Illinois GO Taxable Unlimited 1,000,000 1,007,330 Municipal Bond,.467%, due 01/01/15 State of Illinois GO Taxable Unlimited 500, ,665 Municipal Bond,.55%, due 01/01/15 LaSalle & Bureau Counties Go Taxable Unlimited 250, ,190 Municipal Bond,.80%, due 12/01/15 State of Illinois GO Taxable Unlimited 2,000,000 2,014,660 Municipal Bond,.55%, due 01/01/15 State of Illinois GO Taxable Unlimited 1,055,000 1,062,733 Municipal Bond,.55%, due 01/01/15 State of Illinois GO Taxable Unlimited Bond 570, ,178 Municipal Bond, yield.50%, due 01/01/15 State of Illinois GO Taxable BABS Bond 600, ,630 Municipal Bond, yield.60%, due 04/01/15 State of Illinois GO Taxable Unlimited Bond 200, ,912 Municipal Bond, yield.60%, due 03/01/15 State of Illinois GO Taxable Unlimited Bond 200, ,466 Municipal Bond, yield.50%, due 01/01/15 State of Illinois GO Taxable Unlimited Bond 3,010,000 3,053,826 Municipal Bond, yield.512%, due 03/01/15 State of Illinois GO Taxable Unlimited Bond 6,200,000 6,224,118 Municipal Bond, yield.498%, due 04/01/15 State of Illinois GO Taxable Unlimited Bond 405, ,897 Municipal Bond, yield.50%, due 03/01/15 State of Illinois GO Taxable Unlimited Bond 1,590,000 1,613,150 Municipal Bond, yield.50%, due 03/01/15 Cook County Sch Districk#163 Park Forest 300, ,663 Municipal Bond, yield.75%, due 12/15/15 Peoria Cnty IL Cmnty Unit Sch Dist#3 275, ,589 Municipal Bond, yield.45%, due 04/01/2015 JPMorgan Chase SEC LLC 10,000,000 9,983,519 Corporate Bond, yield.331% due 05/22/15 Sub Total - IGSF Account 98,155,000 98,201, ,427 State of Illinois GO Taxable Unlimited 260, ,638 Municipal Bond,.55%, due 01/01/15 JPMorgan Chase SEC LLC 10,000,000 9,983,600 Corporate Bond, yield.31% due 05/22/15 State of Illinois GO Taxable Unlimited Bond 1,745,000 1,766,010 Municipal Bond, yield.50%, due 03/01/15 Sub Total - Raymond James 12,005,000 12,011,248 - FDIC Savings/Checking Accounts 94,626,507 94,626,507 17,983 The Illinois Funds 22,387 22,387 CDARS Program - The Private Bank 29,000,000 29,000,000 56,927 CD's - The Private Bank 20,000,000 20,000,000 28,111 CD's - Vining Sparks 1,500,000 1,500,000 GRAND TOTAL 255,308, ,361, ,448 Packet Pg. 4

5 Kane County Weighted Average Investment Yield (Includes all Investment Funds) Office of David J. Rickert Kane County Treasurer 1.5% 1.3% 1.0% Kane Count y Funds 90 Day T-Bill 0.8% The I llinois Funds 0.5% 0.39% 0.40% 0.41% 0.41% 0.42% 0.42% 0.43% 0.42% 0.41% 0.47% 0.48% 0.48% 0.3% 0.0% 0.08% 0.07% 0.06% 0.05% 0.05% 0.03% 0.02% 0.03% 0.03% 0.03% 0.02% 0.01% 0.03% 0.01% 0.02% 0.01% 0.01% 0.02% 0.01% 0.01% 0.02% 0.01% 0.02% 0.01% Nov-13 Dec-13 Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Packet Pg. 5

6 To: Finance Committee From: Joe Onzick, Executive Finance Director Date: November 21, 2014 Re: Monthly Report Finance and Budget Reports Total County Budget, Finance Committee P-Card & Accounts Payable reports are included in the agenda packet for October We ve introduced a new format this month for the revenue reports. We ve added a column for budgeted revenue that excludes cash on hand and use it as the basis for calculating the percentage of revenue received. This provides a more meaningful comparison. FY2014 Budget Concerns As of October 31st, 91.7% of the budget year is completed, with 92.3% of salary expenditures also completed. (Salary expenditures are posted on a biweekly basis through pay period ending October 25, 2014.) When a budget overage in an office s or department s total General Fund expenditure is detected, the office or department is notified and an explanation is provided as to the necessary steps to be taken. Revenue items of concern and/or explanations: YTD revenues for the Recorder s Automation Fund and GIS Fund are trending to end the year $84,000 and $460,000 below budget respectively as a result of fewer recorded documents. This decline is reflected in the budget for 2015 and will be offset by the user fee increases that have been approved for Treasurer/Collector revenue is only at 1% since most revenue will not be posted until November. YTD County Clerk revenue is below budget due to not having received the $133,000 Help America Vote Act (HAVA) or the $30,960 Illinois Voter Registration State (IVRS) grants as was budgeted. Certified copy revenue in the Vital Records Automation Fund has also declined. This decline will be offset in 2015 by the approved increase in user fees. YTD Judiciary & Courts revenue is trending below budget as a result of decreased fee and fine revenue including that of the Children s Waiting Room, D.U.I Fund and the Foreclosure Mediation Fund. YTD Circuit Clerk Division Fee revenue is trending to end the year $630,000 below budget, even after taking into consideration that Circuit Clerk revenue for October has not yet been posted. This decline is also reflected in the budget for YTD Sheriff s Office Foreclosure Fee revenue is trending to end the year $388,000 below budget. The budget for 2015 reflects only a $200,000 decline compared to the 2014 budget. YTD Court Security revenue is trending to end the year $210,000 below budget. The required use of cash on hand to supplement the revenue shortfall will nearly deplete Court Security s fund balance of $217,000. If this trend continues, an increased subsidy may be required for Court Security. YTD Emergency Management revenue is expected to be on budget once the reimbursement from the State of Illinois is received in November. 1 Packet Pg. 6

7 Budget overages for which there are no causes for concern include those resulting from: 1) the timing of expenditures as found in Transportation, Kane Cares, Community Development Block Program, Debt Service, Special Reserve, Public Safety Sales Tax and Transit Sales Tax Contingency and 2) encumbrances for future expenditures as found in Transportation. The Insurance Liability Fund is at 115% of budgeted expenditures. This is the result of large claims being paid out at the beginning of the year, larger than usual liability claims, and larger than average attorney fees due to the 4-year collective bargaining agreements that are being negotiated this year. The balance in the Insurance Liability Fund ($6.7 million) is more than sufficient to absorb this additional cost. Court Services Juvenile Drug Court is at 135% of budgeted expenditures as a result of greater than anticipated psychological/psychiatric expense and lab services. There is sufficient cash on hand ($146,000) to absorb the additional expense. The Coroner s Office General Fund budget is currently 6.7% over budget ytd, and the most recent projection prepared by the Auditor s Office indicates it will be $144,556 over budget by year-end. The bulk of this overage is in autopsy expense, salary expense, and the expense of utilizing the Du Page County morgue while the cooler/freezer at the Kane County morgue is being replaced and while needed building improvements are being done. Sales Tax Report Attached is the most recent sales tax report. As evident in the spreadsheet, the November collection (related to September 2014 state collections) is 3.49% more than the same collection period in Year-to-date collections are running 2.44% ($290,188) above prior year. Other Taxes YTD State Income Tax revenue through November is 0.68% ($37,157) over prior year. YTD RTA Tax collections through November are 2.92% ($377,453) over prior year. General Fund Contingency Balance The General Fund Contingency balance is $780,887 after budget adjustments approved through the November 10 th County Board meeting. Capital Fund As of 11/18/2014, 46% of the Capital Budget is expended, leaving $3,534,488 remaining, with $2,168,878 planned to be carried over and included in the 2015 capital budget. FY2015 Budgeting Process The 2015 budget process is complete. The FY2015 budget has been adopted and the Finance Department s work on compiling the budget book is nearing completion. We anticipate that the 2015 budget book will be printed and ready for distribution very soon. IMRF Extra Payment The additional IMRF payment of $1,500,000 that was authorized by County Board Resolution # as part of the allocation of fiscal year 2013 excess revenue over expenditures was wired to IMRF on 11/7/2014. This additional payment was allocated to the regular IMRF and SLEP reserve accounts in proportion to their unfunded actuarial accrued liability balances as of 12/31/2013: 2 Packet Pg. 7

8 Unfunded Allocation Additional Liability Percentage Payment IMRF: $15,645, % $651,900 SLEP: $20,357, % $848, Total: $36,002, % $1,500,000 Financial Advisor A Request for Proposals (RFP) for financial advisory services was issued on October 22 nd. We received 4 proposals by the due date of November 12 th. An evaluation committee consisting of County Board Chairman Lauzen (CPA), Finance Committee Chairman John Hoscheit (CPA), County Auditor Terry Hunt (CPA), County Treasurer Dave Rickert (CPA) and myself (CPA) is scheduled to review the proposals and score them according to cost, approach, qualifications and references. The finalists were to be selected on Tuesday, November 18 th and interviewed on Thursday, November 20 th. At the time of writing this report, a resolution authorizing the Chairman to enter into a contract with the financial advisor selected by the committee is expected to be presented to you this morning. New Uniform Grant Administration Regulations In December 2013, the US Office of Management and Budget (OMB) issued comprehensive grant reform rules titled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The new requirements consolidate what was previously in eight separate OMB Circulars into a single new document. This consolidation resulted in various areas of change to the previous requirements. These new rules are being commonly called the Uniform Grant Guidance (or UGG ). The UGG requirements apply to all new federal awards and certain modifications to existing federal awards made after December 26, The requirements apply to awards received directly from federal agencies and federal awards passed through other entities, such as the State of Illinois. Heather Acker one of the partners with our new audit firm Baker Tilly is well acquainted with these changes since she served on the executive committee of the AICPA who worked with the OMB to draft these new rules. Therefore, I have asked Heather Acker to assist us with identifying and implementing the changes necessary to achieve compliance with the new rules. On November 24 th, we are privileged to have Heather conduct a 3-4 hour training and readiness assessment meeting for nearly 30 County personnel involved in grant administration. During this session they will educate us on some of the common areas of change under the UGG, ask questions to gauge the level to which these changes are likely to impact the County, gather information on the roles and responsibilities of departments in the grant management process, and offer opportunities for questions. At the conclusion of the meeting, they will develop an outline of the most significant areas of known or potential changes that will impact the County, and then help us formulate a plan to achieve compliance. Tax Abatements for the 2014 Tax Year Since we have collected sufficient alternate revenues in fiscal year 2014 to service the debt of the transportation Series 2004 and Series 2009 bonds (motor fuel tax and RTA sales tax), the recovery Series 2010 bonds (reimbursements from municipalities and County departments to which the bond proceeds were loaned) and JJC/AJC refunding Series 2013 bonds (state income tax), we are able to abate the property taxes that would otherwise be levied if sufficient revenues were not collected. An analysis demonstrating that sufficient revenue has been collected is provided as supporting documentation for each of the tax abatements. 3 Packet Pg. 8

9 Purchasing The Purchasing Department sent 11 expiration notices to various departments and elected offices informing them that their annual contracts will be expiring, and that the procurement process will need to start soon. The natural gas contract with Constellation ProLiance, LLC will be expiring at the end of March They have been providing natural gas to the County since April This contract incorporated several changes to the County s purchasing strategy on buying natural gas, as reported to the Finance Committee on April The changes were as follows: Using the NYMEX price index in lieu of the NGI wholesale price index. (The NYMEX prices have proven to be better over the last few years.) Starting the contract on April 1 when suppliers start injecting gas into storage instead of December 1 when gas is still being drawn out of storage. Having all nine natural gas accounts (Rate 74) on the same invoice in order to minimize trueup cost (buying additional or selling extra therms). The costs savings obtained by comparing the NYMEX and NGI price indexes for January 2013 through June 2014 are as follows: $72,697 (As prepared by Constellation ProLiance, LLC) The Purchasing Department assisted KDOT, Facilities Management, and ITD on extending the generator maintenance contract for the County s seven backup generators, which are now serviced under one contract. Staff negotiated a zero percent increase for an additional one year period with Illini Power. With this contract extension, the County s cost will remain approximately 34% lower than the contract prices in 2010 or $5,547 less for the one year contract period. The Purchasing Department prepared a Request for Proposal for the following service: RFP Financial Advisor for Finance Department. This vendor will perform a variety of tasks, including but not limited to, analyzing financial needs, constructing bond issues, assisting in selection of an underwriter or organizing a competitive sale and dealing with the rating agencies. Currently, 20 bids are at various stages in the procurement process. The Purchasing staff obtained cost savings totaling $1,749 for the month of September, while assisting departments and elected offices with their small dollar procurements. Two surplus vehicles from the Sheriff s Office were sold at auction, for a net total of $5,050; the auction process received 46 bids and the Blue Book value totaled $2,000. Monthly Statistics: Quotations Solicited 25 FOIA Requests 0 Purchase Orders Issued 214 Contractor Disclosures Obtained 20 Insurance Certificates Reviewed 10 Contracts Prepared 3 4 Packet Pg. 9

10 Kane County Revenue Report - Summary Through October 31, 2014 (91.7% YTD) Current Month Transactions Total Amended Budget Total Amended Budget excluding Cash on Hand YTD Actual Transactions Total % Received 000 General Government 3,633,825 58,620,583 58,620,583 55,534, % 001 General Fund 3,523,744 55,604,322 55,604,322 52,499, % 010 Insurance Liability 110,081 3,016,261 3,016,261 3,035, % 010 County Board 14,294 6,957,549 5,314,500 4,093, % 001 General Fund , , , % 120 Grand Victoria Casino Elgin 11,388 5,613,049 3,970,000 3,303, % 430 Farmland Preservation 2,806 1,105,500 1,105, , % 060 Information Technologies 36,735 1,639,224 1,639, , % 001 General Fund 3, , ,724 57, % 101 Geographic Information Systems 33,470 1,513,500 1,513, , % 150 Treasurer/Collector 1,248 1,803,195 1,716,500 17, % 001 General Fund 0 1,655,000 1,655, % 150 Tax Sale Automation 1, ,195 61,500 17, % 170 Supervisor of Assessments 4,826 87,075 87,075 88, % 001 General Fund 4,826 87,075 87,075 88, % 190 County Clerk 48 1,216,785 1,216, , % 001 General Fund 0 1,059,860 1,059, , % 160 Vital Records Automation , , , % 210 Recorder 194,605 3,507,488 2,750,200 2,371, % 001 General Fund 185,573 2,367,200 2,367,200 2,093, % 170 Recorder's Automation 9,032 1,140, , , % 171 Rental Housing Support Surcharge Judiciary and Courts , , , % 001 General Fund 0 340, , , % 195 Children's Waiting Room , ,245 72, % 196 D.U.I ,000 14,000 5, % 197 Foreclosure Mediation Fund , ,000 61, % 250 Circuit Clerk 1,440 10,179,563 9,738,866 7,297, % 001 General Fund 0 6,770,000 6,770,000 4,976, % 200 Court Automation 464 1,561,781 1,204, , % 201 Court Document Storage 516 1,218,836 1,152, , % 202 Child Support , , , % 203 Circuit Clerk Admin Services , , , % 204 Circuit Clk Electronic Citation , , , % 300 State's Attorney 102,292 4,746,158 4,684,347 4,340, % 001 General Fund 30,485 1,665,627 1,665,627 1,562, % 220 Title IV-D 62, , , , % 221 Drug Prosecution 0 378, , , % 222 Victim Coordinator Services 0 160, , , % 223 Domestic Violence , , , % 224 Environmental Prosecution , , , % 225 Auto Theft Task Force 1,451 17,000 17,000 12, % 230 Child Advocacy Center 6, , , , % 231 Equitable Sharing Program ,000 80, % 232 State's Atty Records Automation ,692 0 Packet Pg. 10

11 Kane County Revenue Report - Summary Through October 31, 2014 (91.7% YTD) Current Month Transactions Total Amended Budget Total Amended Budget excluding Cash on Hand YTD Actual Transactions Total % Received 360 Public Defender 8, , , , % 001 General Fund 8, , , , % 370 Law Library , , , % 250 Law Library , , , % 380 Sheriff 638,278 6,998,925 7,019,336 6,250, % 001 General Fund 637,946 4,770,708 4,770,708 4,477, % 260 Court Security 292 2,199,417 2,219,828 1,752, % 262 AJF Medical Cost 40 28,800 28,800 20, % 425 Kane Comm 0 1,984,259 1,866,150 1,626, % 001 General Fund , Kane Comm 0 1,984,259 1,866,150 1,624, % 430 Court Services 137,348 7,415,479 7,065,478 5,915, % 001 General Fund 130,922 5,018,290 5,018,290 4,088, % 270 Probation Services 3,425 1,460,001 1,110, , % 271 Substance Abuse Screening 2,191 85,000 85,000 66, % 273 Drug Court Special Resources , , , % 275 Juvenile Drug Court , , , % 276 Probation Victim Services 14 7,000 7,000 9, % 490 Coroner ,000 85,250 76, % 289 Coroner Administration ,000 85,250 76, % 500 Animal Control 85, , , , % 290 Animal Control 85, , , , % 510 Emergency Management Services 0 90,000 90,000 9, % 001 General Fund 0 90,000 90,000 9, % 520 Transportation 3,014,547 81,977,074 42,679,492 33,729, % 300 County Highway 236,350 8,247,230 6,425,244 5,380, % 301 County Bridge 11, , , , % 302 Motor Fuel Tax 557,197 14,269,508 6,915,542 7,196, % 303 County Highway Matching 2,216 67,275 65,325 63, % 304 Motor Fuel Local Option 842,452 16,519,817 9,072,320 7,032, % 305 Transportation Sales Tax 1,189,415 33,420,907 18,110,933 10,443, % 540 Transportation Capital 9,542 4,247, , , % 550 Aurora Area Impact Fees 1, , , Campton Hills Impact Fees 22, , , Greater Elgin Impact Fees 8, ,312 2, ,943 7,397.14% 553 Northwest Impact Fees 4, , , Southwest Impact Fees ,000 1,000 69,819 6,981.92% 555 Tri-Cities Impact Fees 12, , , , % 556 Upper Fox Impact Fees 32, ,000 1,500 46,792 3,119.44% 557 West Central Impact Fees , , North Impact Fees 39, , , , % 559 Central Impact Fees 38, , , , % 560 South Impact Fees 5, , ,000 1,367,925 1,354.38% 580 Health 204,414 5,937,883 5,922,241 5,558, % 350 County Health 140,328 5,194,283 5,184,631 4,851, % 351 Kane Kares 64, , , , % Packet Pg. 11

12 Kane County Revenue Report - Summary Through October 31, 2014 (91.7% YTD) Current Month Transactions Total Amended Budget Total Amended Budget excluding Cash on Hand YTD Actual Transactions Total % Received 660 Veterans' Commission 10, , , , % 380 Veterans' Commission 10, , , , % 670 Environmental Management 17,704 3,011, , , % 420 Stormwater Management 1, , , , % 650 Enterprise Surcharge 9,607 2,604, , , % 651 Enterprise General 6,771 20,000 20,000 26, % 690 Development 325,210 5,689,761 4,716,821 3,914, % 001 General Fund 57, , ,600 1,179, % 400 Economic Development ,623 1,100 1, % 401 Community Dev Block Program 54,767 1,005,590 1,002, , % 402 HOME Program 92, , , , % 403 Unincorporated Stormwater Mgmt Homeless Management Info Systems 9, , , , % 405 Cost Share Drainage , , , % 406 OCR & Recovery Act Programs 79, , , , % 407 Quality of Kane Grants , Neighborhood Stabilization Progr 0 576, , % 409 Continuum of Care Planning Grant 1,974 17,291 17,291 2, % 435 Growing for Kane , Mill Creek Special Service Area 26, , , , % 521 Bowes Creek Special Service Area Sunvale SBA SW % 5301 Middle Creek SBA SW38 2 1,950 1,950 1, % 5302 Shirewood Farm SSA SW39 2 2,349 2,349 2, % 5303 Ogden Gardens SBA SW ,767 3,767 3, % 5304 Wildwood West SBA SW ,587 10,587 10, % 5305 Savanna Lakes SBA SW42 0 2,810 2, % 5306 Cheval DeSelle Venetian SBA SW ,009 5,009 5, % 5308 Plank Road Estates SBA SW ,150 3,150 2, % 5310 Exposition View SBA SW ,105 4,105 3, % 5311 Pasadena Drive SBA SW48 0 2,959 2,959 2, % 760 Debt Service 17,276 16,582,314 15,336,140 14,962, % 601 Public Building Commission 2, , Capital Improvement Debt Service 0 1,246,174 3,497, % 620 Motor Fuel Tax Debt Service 3,134 3,497,363 8,555,865 3,511, % 621 Transit Sales Tax Debt Service 8,905 8,555, ,726 8,592, % 622 Recovery Zone Bond Debt Service ,726 2,384, , % 623 JJC/AJC Refunding Debt Service 2,104 2,384,186 2,393, Other- Countywide Expenses 1,718,884 40,149,671 30,019,639 23,815, % 100 County Automation 316 4,600 4,600 6, % 110 Illinois Municipal Retirement 234,349 6,954,403 6,952,400 6,800, % 111 FICA/Social Security 117,860 3,524,776 3,523,407 3,455, % 112 Special Reserve 319 2,200, , Emergency Reserve 2, , Property Tax Freeze Protection 1, , Public Safety Sales Tax 129,995 1,675,540 1,353,400 1,076, % 126 Transit Sales Tax Contingency 44,689 1,000, , , % 127 Judicial Technology Sales Tax 89,386 3,560,689 1,900,750 1,727, % 500 Capital Projects 21,095 6,566,339 1,158,458 1,147, % 510 Capital Improvement Bond Const Health Insurance Fund 1,077,667 14,663,324 14,663,324 9,227, % Packet Pg. 12

13 Kane County Revenue Report - Summary Through October 31, 2014 (91.7% YTD) Current Month Transactions Total Amended Budget Total Amended Budget excluding Cash on Hand YTD Actual Transactions Total % Received 900 Contingency 3,211 8,000 8,000 12, % 660 Working Cash 3,211 8,000 8,000 12, % Grand Total 10,172, ,070, ,234, ,703, % Packet Pg. 13

14 Kane County Expenditure Report - Summary Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 010 County Board 100,575 8,035,795 5,973, % 001 General Fund 52,650 1,317,246 1,052, % 120 Grand Victoria Casino Elgin 47,925 5,613,049 4,914, % 430 Farmland Preservation 0 1,105,500 6, % 040 Finance 26, , ,864 2, % 001 General Fund 26, , ,864 2, % 060 Information Technologies 382,138 5,008,755 3,846,304 38, % 001 General Fund 236,554 3,495,255 2,754,286 20, % 101 Geographic Information Systems 145,584 1,513,500 1,092,018 17, % 080 Building Management 264,507 4,514,622 3,928,713 4, % 001 General Fund 264,507 4,514,622 3,928,713 4, % 120 Human Resource Management 130,975 2,431,141 2,642,144 1, % 001 General Fund 9, , , % 010 Insurance Liability 121,142 2,016,931 2,321, % 140 County Auditor 8, , , % 001 General Fund 8, , , % 150 Treasurer/Collector 22, , , % 001 General Fund 21, , , % 150 Tax Sale Automation 1, ,195 28, % 170 Supervisor of Assessments 49,148 1,212, ,419 1, % 001 General Fund 49,148 1,212, ,419 1, % 190 County Clerk 141,010 3,037,036 1,932,556 9, % 001 General Fund 139,154 2,880,111 1,841,409 9, % 160 Vital Records Automation 1, ,925 91,148 (0) 58.08% 210 Recorder 69,604 2,011,948 1,319, % 001 General Fund 31, , , % 170 Recorder's Automation 38,520 1,140, , % 171 Rental Housing Support Surcharge , Regional Office of Education 10, , , % 001 General Fund 10, , , % 240 Judiciary and Courts 145,877 3,002,149 2,614,253 1, % 001 General Fund 144,105 2,712,649 2,483,042 1, % 195 Children's Waiting Room 0 125, , % 196 D.U.I. 0 14, % 197 Foreclosure Mediation Fund 1, ,000 19, % Packet Pg. 14

15 Kane County Expenditure Report - Summary Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 250 Circuit Clerk 422,883 7,737,522 6,165, % 001 General Fund 164,603 4,327,959 3,588, % 200 Court Automation 121,548 1,561,781 1,156, % 201 Court Document Storage 102,769 1,218, , % 202 Child Support 2, , , % 203 Circuit Clerk Admin Services 27, , , % 204 Circuit Clk Electronic Citation 3, ,100 94, % 300 State's Attorney 343,594 9,090,052 7,206,010 9, % 001 General Fund 188,315 5,010,191 3,946,421 8, % 010 Insurance Liability 40, , , % 220 Title IV-D 26, , , % 221 Drug Prosecution 15, , , % 222 Victim Coordinator Services 6, , , % 223 Domestic Violence 19, , , % 224 Environmental Prosecution 8, , , % 225 Auto Theft Task Force ,000 14, % 230 Child Advocacy Center 38, , , % 231 Equitable Sharing Program 0 80,000 2, % 360 Public Defender 141,955 3,362,270 2,886,456 5, % 001 General Fund 141,955 3,362,270 2,886,456 5, % 370 Law Library 8, , , % 250 Law Library 8, , , % 380 Sheriff 1,433,377 28,415,819 23,974, % 001 General Fund 1,355,724 26,187,602 22,206, % 260 Court Security 77,654 2,199,417 1,768, % 262 AJF Medical Cost 0 28, % 420 Merit Commission 2,560 96,106 73, % 001 General Fund 2,560 96,106 73, % 425 Kane Comm 71,917 1,984,259 1,600,149 31, % 269 Kane Comm 71,917 1,984,259 1,600,149 31, % 430 Court Services 693,415 13,380,436 11,045,331 8, % 001 General Fund 616,520 10,983,247 9,669,393 8, % 270 Probation Services 35,204 1,460, , % 271 Substance Abuse Screening 3,083 85,000 30, % 272 Drug Court Drug Court Special Resources 24, , , % 275 Juvenile Drug Court 13, , , % 276 Probation Victim Services 0 7, % 490 Coroner 47, , , % 001 General Fund 47, , , % 289 Coroner Administration 0 102,000 86, % Packet Pg. 15

16 Kane County Expenditure Report - Summary Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 500 Animal Control 32, , ,840 3, % 290 Animal Control 32, , ,840 3, % 510 Emergency Management Services 7, , , % 001 General Fund 7, , , % 520 Transportation 1,729,358 81,977,074 39,812,820 47,541, % 300 County Highway 157,241 8,247,230 4,299, , % 301 County Bridge 0 450, , , % 302 Motor Fuel Tax 81,167 14,269,508 6,442,416 6,587, % 303 County Highway Matching 0 67,275 66,962 67, % 304 Motor Fuel Local Option 130,790 16,519,817 8,867,266 7,620, % 305 Transportation Sales Tax 1,253,260 33,420,907 16,519,743 22,044, % 540 Transportation Capital 106,900 4,247,945 1,285,960 8,207, % 550 Aurora Area Impact Fees 0 199, , % 551 Campton Hills Impact Fees 0 200, % 552 Greater Elgin Impact Fees 0 554, , % 553 Northwest Impact Fees 0 138,221 2, , % 554 Southwest Impact Fees 0 450, % 555 Tri-Cities Impact Fees 0 966,022 95, , % 556 Upper Fox Impact Fees 0 800, ,200 9, % 557 West Central Impact Fees 0 14, % 558 North Impact Fees 0 717, , , % 559 Central Impact Fees 0 509, , , % 560 South Impact Fees 0 205, ,111 58, % 580 Health 254,847 5,937,883 4,664, , % 350 County Health 229,399 5,194,283 3,994, , % 351 Kane Kares 25, , ,456 15, % 660 Veterans' Commission 14, , , % 380 Veterans' Commission 14, , , % 670 Environmental Management 39,361 3,011, ,700 89, % 420 Stormwater Management 19, , ,303 52, % 650 Enterprise Surcharge 19,394 2,604, ,397 37, % 651 Enterprise General 0 20, % 690 Development 224,765 6,264,939 3,924, , % 001 General Fund 51,346 1,550,778 1,221, % 400 Economic Development 0 229,623 35, % 401 Community Dev Block Program 7,638 1,005, ,688 2, % 402 HOME Program 52, , , % 404 Homeless Management Info Systems 4, ,954 97, % 405 Cost Share Drainage 15, , , , % 406 OCR & Recovery Act Programs 3, , , % 407 Quality of Kane Grants 0 0 7, Neighborhood Stabilization Progr 63, , , % 409 Continuum of Care Planning Grant 1,974 17,291 2, % 520 Mill Creek Special Service Area 23, , ,031 50, % Packet Pg. 16

17 Kane County Expenditure Report - Summary Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 5300 Sunvale SBA SW % 5301 Middle Creek SBA SW38 0 1, % 5302 Shirewood Farm SSA SW39 0 2, % 5303 Ogden Gardens SBA SW40 0 3, % 5304 Wildwood West SBA SW , % 5305 Savanna Lakes SBA SW42 0 2, % 5306 Cheval DeSelle Venetian SBA SW43 0 5, % 5308 Plank Road Estates SBA SW45 0 3, % 5310 Exposition View SBA SW47 0 4,105 1, % 5311 Pasadena Drive SBA SW48 0 2, % 760 Debt Service 0 18,049,130 17,351, % 001 General Fund 0 1,466,816 1,466, % 610 Capital Improvement Debt Service 0 1,246,174 1,246, % 620 Motor Fuel Tax Debt Service 0 3,497,363 3,435, % 621 Transit Sales Tax Debt Service 0 8,555,865 8,478, % 622 Recovery Zone Bond Debt Service 0 898, , % 623 JJC/AJC Refunding Debt Service 0 2,384,186 1,841, % 800 Other- Countywide Expenses 3,159,729 46,970,444 34,398, , % 001 General Fund 159,579 6,820,773 6,751, % 100 County Automation 0 4, % 110 Illinois Municipal Retirement 577,663 6,954,403 5,577, % 111 FICA/Social Security 132,314 3,524,776 3,013, % 112 Special Reserve 0 2,200,000 2,200, % 125 Public Safety Sales Tax 41,423 1,675,540 1,097, , % 126 Transit Sales Tax Contingency 0 1,000,000 1,000, % 127 Judicial Technology Sales Tax 977,754 3,560,689 1,473, % 500 Capital Projects 228,315 6,566,339 2,926, , % 510 Capital Improvement Bond Const 0 0 5, Health Insurance Fund 1,042,681 14,663,324 10,354, % 900 Contingency 0 788, % 001 General Fund 0 780, % 660 Working Cash 0 8, % Grand Total 9,979, ,070, ,128,435 49,075, % Packet Pg. 17

18 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 010 County Board 100,575 8,035,795 5,973, % 001 General Fund 52,650 1,317,246 1,052, % Personnel Services- Salaries & Wages 33, , , % Personnel Services- Employee Benefits 9, , , % Contractual Services 7,633 47,000 67, % Commodities 2,128 11,150 4, % Contingency and Other 0 70, % 120 Grand Victoria Casino Elgin 47,925 5,613,049 4,914, % Personnel Services- Salaries & Wages 2,508 59,760 51, % Personnel Services- Employee Benefits 5, ,097 71, % Contractual Services 40,000 1,252, , % Commodities % Transfers Out 0 4,134,404 4,134, % 430 Farmland Preservation 0 1,105,500 6, % Contractual Services 0 19,000 6, % Contingency and Other 0 286, % Capital 0 800, % 040 Finance 26, , ,864 2, % 001 General Fund 26, , ,864 2, % Personnel Services- Salaries & Wages 19, , , % Personnel Services- Employee Benefits 3,340 72,702 68, % Contractual Services 3, , , % Commodities 229 5,500 1,757 1, % Capital % 060 Information Technologies 382,138 5,008,755 3,846,304 38, % 001 General Fund 236,554 3,495,255 2,754,286 20, % Personnel Services- Salaries & Wages 82,944 2,114,080 1,726, % Personnel Services- Employee Benefits 11, , , % Contractual Services 120, , ,035 10, % Commodities 22,007 99, ,668 10, % Capital 0 20,000 4, % 101 Geographic Information Systems 145,584 1,513,500 1,092,018 17, % Personnel Services- Salaries & Wages 19, , , % Personnel Services- Employee Benefits 6, , , % Contractual Services 118, , ,195 15, % Commodities ,200 12, % Contingency and Other 0 85, % Capital 0 125,338 26,342 1, % Transfers Out 0 14,281 14, % Packet Pg. 18

19 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 080 Building Management 264,507 4,514,622 3,928,713 4, % 001 General Fund 264,507 4,514,622 3,928,713 4, % Personnel Services- Salaries & Wages 39,177 1,117, , % Personnel Services- Employee Benefits 8, , , % Contractual Services 77,577 1,261,486 1,223,670 2, % Commodities 139,332 1,870,339 1,577,020 2, % 120 Human Resource Management 130,975 2,431,141 2,642,144 1, % 001 General Fund 9, , , % Personnel Services- Salaries & Wages 8, , , % Personnel Services- Employee Benefits 1,674 77,118 44, % Contractual Services 0 36,699 25, % Commodities 0 4,662 4, % 010 Insurance Liability 121,142 2,016,931 2,321, % Personnel Services- Salaries & Wages 5, , , % Personnel Services- Employee Benefits 1,566 45,215 31, % Contractual Services 114,303 1,827,270 2,179, % Commodities % Contingency and Other 0 5, % 140 County Auditor 8, , , % 001 General Fund 8, , , % Personnel Services- Salaries & Wages 7, , , % Personnel Services- Employee Benefits ,097 25, % Contractual Services 0 9,260 6, % Commodities 87 1,500 1, % Capital 0 0 1, Treasurer/Collector 22, , , % 001 General Fund 21, , , % Personnel Services- Salaries & Wages 18, , , % Personnel Services- Employee Benefits 2,903 58,014 60, % Contractual Services 27 23,500 1, % Commodities 23 4,382 1, % 150 Tax Sale Automation 1, ,195 28, % Personnel Services- Salaries & Wages ,600 10, % Personnel Services- Employee Benefits 25 2, % Contractual Services ,754 13, % Commodities 22 10, % Capital ,500 2, % 170 Supervisor of Assessments 49,148 1,212, ,419 1, % 001 General Fund 49,148 1,212, ,419 1, % Personnel Services- Salaries & Wages 31, , , % Personnel Services- Employee Benefits 7, , , % Contractual Services 10, , , % Commodities 71 20,000 16, % Packet Pg. 19

20 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 190 County Clerk 141,010 3,037,036 1,932,556 9, % 001 General Fund 139,154 2,880,111 1,841,409 9, % Personnel Services- Salaries & Wages 48,176 1,265,280 1,023, % Personnel Services- Employee Benefits 7, , , % Contractual Services 52,032 1,027, , % Commodities 31, , ,990 9, % 160 Vital Records Automation 1, ,925 91,148 (0) 58.08% Personnel Services- Salaries & Wages ,770 22, % Personnel Services- Employee Benefits ,231 5, % Contractual Services 1,158 59,674 33, % Commodities 37 22,250 29, % 210 Recorder 69,604 2,011,948 1,319, % 001 General Fund 31, , , % Personnel Services- Salaries & Wages 25, , , % Personnel Services- Employee Benefits 5, , , % Contractual Services 0 2,743 1, % Commodities 0 2, % 170 Recorder's Automation 38,520 1,140, , % Personnel Services- Salaries & Wages 6, , , % Personnel Services- Employee Benefits 1,900 68,706 41, % Contractual Services 22, , , % Commodities 8,448 97,000 23, % Capital 0 422,500 58, % 171 Rental Housing Support Surcharge , Personnel Services- Salaries & Wages Personnel Services- Employee Benefits Transfers Out , Regional Office of Education 10, , , % 001 General Fund 10, , , % Personnel Services- Salaries & Wages 9, , , % Personnel Services- Employee Benefits 1,186 34,182 23, % Contractual Services 0 15,120 14, % Commodities 0 2,455 2, % 240 Judiciary and Courts 145,877 3,002,149 2,614,253 1, % 001 General Fund 144,105 2,712,649 2,483,042 1, % Personnel Services- Salaries & Wages 47,931 1,311,499 1,118, % Personnel Services- Employee Benefits 12, , , % Contractual Services 79, ,500 1,041, % Commodities 4,730 69,500 49,868 1, % Capital 0 0 2, Children's Waiting Room 0 125, , % Contractual Services 0 113,500 99, % Transfers Out 0 12,000 12, % Packet Pg. 20

21 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 196 D.U.I. 0 14, % Contractual Services 0 5, % Contingency and Other 0 9, % 197 Foreclosure Mediation Fund 1, ,000 19, % Personnel Services- Salaries & Wages 1,096 27,614 10, % Personnel Services- Employee Benefits ,651 5, % Contractual Services 50 4,161 2, % Commodities 0 7,500 1, % Contingency and Other 0 87, % 250 Circuit Clerk 422,883 7,737,522 6,165, % 001 General Fund 164,603 4,327,959 3,588, % Personnel Services- Salaries & Wages 127,827 3,351,764 2,835, % Personnel Services- Employee Benefits 32, , , % Contractual Services 2, ,103 48, % Commodities 2,142 32,114 17, % Capital 0 7, % 200 Court Automation 121,548 1,561,781 1,156, % Personnel Services- Salaries & Wages 18, , , % Personnel Services- Employee Benefits 5, , , % Contractual Services 96, , , % Commodities ,400 1, % Capital 0 95,758 13, % 201 Court Document Storage 102,769 1,218, , % Personnel Services- Salaries & Wages 18, , , % Personnel Services- Employee Benefits 8, , , % Contractual Services 73, , , % Commodities 2,287 51,550 45, % Capital 0 24, % 202 Child Support 2, , , % Personnel Services- Salaries & Wages 1, ,466 85, % Personnel Services- Employee Benefits ,760 33, % Contractual Services 0 18,120 9, % Commodities 0 2, % 203 Circuit Clerk Admin Services 27, , , % Personnel Services- Salaries & Wages 6, , , % Personnel Services- Employee Benefits 2,740 75,198 60, % Contractual Services 16,289 37,717 36, % Commodities 2,159 47,918 3, % Contingency and Other 0 (42) % Packet Pg. 21

22 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 204 Circuit Clk Electronic Citation 3, ,100 94, % Personnel Services- Salaries & Wages 2,646 67,501 60, % Personnel Services- Employee Benefits 1,201 31,154 26, % Contractual Services 0 4,780 2, % Commodities 0 22,629 4, % Contingency and Other 0 (964) % 300 State's Attorney 343,594 9,090,052 7,206,010 9, % 001 General Fund 188,315 5,010,191 3,946,421 8, % Personnel Services- Salaries & Wages 135,603 3,757,687 3,085, % Personnel Services- Employee Benefits 23, , , % Contractual Services 21, , ,710 2, % Commodities 7,367 63,376 49,704 6, % Capital 0 12,815 1, % Transfers Out 0 58,671 58, % 010 Insurance Liability 40, , , % Personnel Services- Salaries & Wages 18, , , % Personnel Services- Employee Benefits 6, , , % Contractual Services 14, , , % Commodities 11 5,020 3, % 220 Title IV-D 26, , , % Personnel Services- Salaries & Wages 18, , , % Personnel Services- Employee Benefits 7, , , % Contractual Services ,369 22, % Commodities 20 2,050 3, % Contingency and Other 0 10, % 221 Drug Prosecution 15, , , % Personnel Services- Salaries & Wages 11, , , % Personnel Services- Employee Benefits 3,836 94,481 82, % Contractual Services 0 11,858 11, % Contingency and Other 0 2, % 222 Victim Coordinator Services 6, , , % Personnel Services- Salaries & Wages 4, ,993 99, % Personnel Services- Employee Benefits 1,299 37,122 28, % Contractual Services 310 6,254 5, % Contingency and Other 0 1, % 223 Domestic Violence 19, , , % Personnel Services- Salaries & Wages 13, , , % Personnel Services- Employee Benefits 5, , , % Contractual Services ,707 16, % Contingency and Other 0 6, % Packet Pg. 22

23 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 224 Environmental Prosecution 8, , , % Personnel Services- Salaries & Wages 6, , , % Personnel Services- Employee Benefits 1,901 71,007 45, % Contractual Services 0 9,432 8, % Commodities % 225 Auto Theft Task Force ,000 14, % Personnel Services- Salaries & Wages ,685 9, % Personnel Services- Employee Benefits 202 4,816 4, % Contractual Services % 230 Child Advocacy Center 38, , , % Personnel Services- Salaries & Wages 23, , , % Personnel Services- Employee Benefits 7, , , % Contractual Services 5, ,115 86, % Commodities 2,517 14,400 5, % 231 Equitable Sharing Program 0 80,000 2, % Contractual Services 0 40,000 1, % Commodities 0 40,000 1, % 360 Public Defender 141,955 3,362,270 2,886,456 5, % 001 General Fund 141,955 3,362,270 2,886,456 5, % Personnel Services- Salaries & Wages 105,724 2,772,013 2,362, % Personnel Services- Employee Benefits 20, , , % Contractual Services 6,070 76,263 44, % Commodities 9,502 52,323 55,001 5, % 370 Law Library 8, , , % 250 Law Library 8, , , % Personnel Services- Salaries & Wages 6, , , % Personnel Services- Employee Benefits 2,217 48,231 45, % Contractual Services 0 38,281 20, % Commodities ,634 44, % Capital 0 6,550 3, % 380 Sheriff 1,433,377 28,415,819 23,974, % 001 General Fund 1,355,724 26,187,602 22,206, % Personnel Services- Salaries & Wages 720,042 18,556,432 16,275, % Personnel Services- Employee Benefits 125,760 3,366,774 2,732, % Contractual Services 419,256 2,717,663 2,031, % Commodities 90,667 1,546,733 1,167, % 260 Court Security 77,654 2,199,417 1,768, % Personnel Services- Salaries & Wages 55,396 1,493,105 1,218, % Personnel Services- Employee Benefits 21, , , % Contractual Services ,747 81, % Commodities 0 18,200 10, % Packet Pg. 23

24 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 262 AJF Medical Cost 0 28, % Contractual Services 0 28, % 420 Merit Commission 2,560 96,106 73, % 001 General Fund 2,560 96,106 73, % Personnel Services- Salaries & Wages 2,515 73,306 59, % Contractual Services 0 21,800 13, % Commodities 45 1, % 425 Kane Comm 71,917 1,984,259 1,600,149 31, % 269 Kane Comm 71,917 1,984,259 1,600,149 31, % Personnel Services- Salaries & Wages 44,537 1,224,734 1,052, % Personnel Services- Employee Benefits 16, , , % Contractual Services 10, , ,566 5, % Commodities 675 5,500 4, % Capital 0 100,000 51,836 26, % 430 Court Services 693,415 13,380,436 11,045,331 8, % 001 General Fund 616,520 10,983,247 9,669,393 8, % Personnel Services- Salaries & Wages 285,183 7,352,460 6,332, % Personnel Services- Employee Benefits 50,786 1,259,954 1,086, % Contractual Services 252,734 2,056,912 2,015, % Commodities 25, , ,944 6, % Capital 2,609 2,694 5,672 2, % 270 Probation Services 35,204 1,460, , % Contractual Services 35,204 1,318, , % Commodities 0 46,800 3, % Capital , Transfers Out 0 94,357 94, % 271 Substance Abuse Screening 3,083 85,000 30, % Contractual Services 3,083 80,000 29, % Commodities 0 5, % 272 Drug Court Contractual Services Drug Court Special Resources 24, , , % Personnel Services- Salaries & Wages 14, , , % Personnel Services- Employee Benefits 5, , , % Contractual Services 4, ,799 97, % Commodities 79 13,500 8, % Contingency and Other 0 41, % Packet Pg. 24

25 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 275 Juvenile Drug Court 13, , , % Personnel Services- Salaries & Wages 1,672 43,460 36, % Personnel Services- Employee Benefits ,649 20, % Contractual Services 11,120 65, , % Commodities 0 3, % Contingency and Other 0 1, % Capital Probation Victim Services 0 7, % Contractual Services 0 7, % 490 Coroner 47, , , % 001 General Fund 47, , , % Personnel Services- Salaries & Wages 21, , , % Personnel Services- Employee Benefits 3,662 94,255 74, % Contractual Services 22, , , % Commodities 0 10,300 14, % 289 Coroner Administration 0 102,000 86, % Contractual Services Commodities 0 57,000 37, % Capital 0 45,000 48, % 500 Animal Control 32, , ,840 3, % 290 Animal Control 32, , ,840 3, % Personnel Services- Salaries & Wages 16, , , % Personnel Services- Employee Benefits 5, , , % Contractual Services 7,999 89, , % Commodities 2,851 67,350 60,855 3, % Capital 0 0 8, Transfers Out 0 153, % 510 Emergency Management Services 7, , , % 001 General Fund 7, , , % Personnel Services- Salaries & Wages 5, , , % Personnel Services- Employee Benefits ,098 16, % Contractual Services 222 8,114 5, % Commodities ,793 7, % 520 Transportation 1,729,358 81,977,074 39,812,820 47,541, % 300 County Highway 157,241 8,247,230 4,299, , % Personnel Services- Salaries & Wages 84,050 2,483,196 1,927, % Personnel Services- Employee Benefits 30, , , % Contractual Services 20,583 1,159, , , % Commodities 16, , ,942 45, % Capital 6,116 2,858, , , % 301 County Bridge 0 450, , , % Contractual Services 0 450, , , % Packet Pg. 25

26 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 302 Motor Fuel Tax 81,167 14,269,508 6,442,416 6,587, % Personnel Services- Salaries & Wages 71,377 2,337,516 2,143, % Personnel Services- Employee Benefits 9, , , % Contractual Services 0 727,530 37,114 1,033, % Commodities Capital 0 6,777, ,554, % Transfers Out 0 3,497,363 3,497, % 303 County Highway Matching 0 67,275 66,962 67, % Commodities 0 67,275 66,962 67, % 304 Motor Fuel Local Option 130,790 16,519,817 8,867,266 7,620, % Contractual Services 91,679 12,685,518 7,460,715 4,780, % Commodities 39,110 1,741,925 1,277,795 1,782, % Capital 0 2,039,075 75,459 1,057, % Transfers Out 0 53,299 53, % 305 Transportation Sales Tax 1,253,260 33,420,907 16,519,743 22,044, % Contractual Services 204,287 7,364,337 2,923,655 6,410, % Capital 1,048,974 17,615,110 5,154,628 15,634, % Transfers Out 0 8,441,460 8,441, % 540 Transportation Capital 106,900 4,247,945 1,285,960 8,207, % Contractual Services 106,900 2,792, ,813 4,596, % Capital 0 1,455, ,147 3,611, % 550 Aurora Area Impact Fees 0 199, , % Capital 0 199, , % 551 Campton Hills Impact Fees 0 200, % Capital 0 200, % 552 Greater Elgin Impact Fees 0 554, , % Contractual Services 0 83, % Capital 0 471, , % 553 Northwest Impact Fees 0 138,221 2, , % Contractual Services 0 100,000 2, , % Capital 0 38, % 554 Southwest Impact Fees 0 450, % Capital 0 450, % 555 Tri-Cities Impact Fees 0 966,022 95, , % Contractual Services 0 300, % Capital 0 666,022 95, , % 556 Upper Fox Impact Fees 0 800, ,200 9, % Contractual Services ,650 0 Capital 0 800, ,200 5, % Packet Pg. 26

27 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 557 West Central Impact Fees 0 14, % Capital 0 14, % 558 North Impact Fees 0 717, , , % Contractual Services 0 500, ,919 42, % Capital 0 200, , % Transfers Out 0 17, % 559 Central Impact Fees 0 509, , , % Contractual Services 0 504, , , % Transfers Out 0 5, % 560 South Impact Fees 0 205, ,111 58, % Contractual Services 0 150, ,111 58, % Capital 0 50, % Transfers Out 0 5, % 580 Health 254,847 5,937,883 4,664, , % 350 County Health 229,399 5,194,283 3,994, , % Personnel Services- Salaries & Wages 98,438 2,938,046 2,356, % Personnel Services- Employee Benefits 38,882 1,169, , % Contractual Services 81, , ,326 78, % Commodities 10, , ,044 23, % 351 Kane Kares 25, , ,456 15, % Personnel Services- Salaries & Wages 16, , , % Personnel Services- Employee Benefits 6, , , % Contractual Services 3,126 77,768 80,008 10, % Commodities 18 19,385 15,996 5, % 660 Veterans' Commission 14, , , % 380 Veterans' Commission 14, , , % Personnel Services- Salaries & Wages 6, , , % Personnel Services- Employee Benefits 2,882 78,703 62, % Contractual Services 4,570 72,703 32, % Commodities 54 11,890 2, % Capital 0 1, % 670 Environmental Management 39,361 3,011, ,700 89, % 420 Stormwater Management 19, , ,303 52, % Personnel Services- Salaries & Wages 1,166 42,305 25, % Personnel Services- Employee Benefits ,033 7, % Contractual Services 18, , ,433 52, % Commodities 0 1, % Packet Pg. 27

28 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 650 Enterprise Surcharge 19,394 2,604, ,397 37, % Personnel Services- Salaries & Wages 6, , , % Personnel Services- Employee Benefits 1,853 74,224 31, % Contractual Services 10,293 2,034, ,903 36, % Commodities 588 9,900 10, % Transfers Out 0 309, , % 651 Enterprise General 0 20, % Contingency and Other 0 20, % 690 Development 224,765 6,264,939 3,924, , % 001 General Fund 51,346 1,550,778 1,221, % Personnel Services- Salaries & Wages 42,889 1,142, , % Personnel Services- Employee Benefits 7, , , % Contractual Services 1, ,817 51, % Commodities ,380 17, % 400 Economic Development 0 229,623 35, % Personnel Services- Salaries & Wages 0 132, % Personnel Services- Employee Benefits 0 35, % Contractual Services 0 60,947 35, % Commodities % 401 Community Dev Block Program 7,638 1,005, ,688 2, % Personnel Services- Salaries & Wages 4, ,999 97, % Personnel Services- Employee Benefits 1,431 35,510 31, % Contractual Services 1, , ,062 2, % Commodities 24 3,300 1, % Capital HOME Program 52, , , % Personnel Services- Salaries & Wages 1,385 22,522 18, % Personnel Services- Employee Benefits 340 5,473 4, % Contractual Services 50, , , % Commodities 0 1, % 404 Homeless Management Info Systems 4, ,954 97, % Personnel Services- Salaries & Wages 0 4, % Personnel Services- Employee Benefits 0 1, % Contractual Services 4,722 82,696 78, % Capital 0 22,497 19, % 405 Cost Share Drainage 15, , , , % Contractual Services 12, ,000 75,623 12, % Capital 2, ,500 31, , % Packet Pg. 28

29 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 406 OCR & Recovery Act Programs 3, , , % Personnel Services- Salaries & Wages 2,140 78,569 49, % Personnel Services- Employee Benefits ,516 20, % Contractual Services , , % Commodities 0 1, % Capital Quality of Kane Grants 0 0 7, Personnel Services- Salaries & Wages 0 0 (0) 0 0 Personnel Services- Employee Benefits Contractual Services 0 0 7, Neighborhood Stabilization Progr 63, , , % Personnel Services- Salaries & Wages 2,336 55,278 44, % Personnel Services- Employee Benefits ,831 10, % Contractual Services 61, , , % 409 Continuum of Care Planning Grant 1,974 17,291 2, % Personnel Services- Salaries & Wages 0 5, % Personnel Services- Employee Benefits 0 2, % Contractual Services 1,974 8,399 2, % Contingency and Other % 520 Mill Creek Special Service Area 23, , ,031 50, % Personnel Services- Salaries & Wages 2,145 59,555 48, % Personnel Services- Employee Benefits ,220 12, % Contractual Services 18, , ,543 50, % Commodities 3,182 74,140 18, % Contingency and Other 0 22, % Transfers Out 0 10,000 10, % 5300 Sunvale SBA SW % Contractual Services % 5301 Middle Creek SBA SW38 0 1, % Contractual Services 0 1, % 5302 Shirewood Farm SSA SW39 0 2, % Contractual Services 0 2, % 5303 Ogden Gardens SBA SW40 0 3, % Contractual Services 0 3, % 5304 Wildwood West SBA SW , % Contractual Services 0 10, % 5305 Savanna Lakes SBA SW42 0 2, % Transfers Out 0 2, % Packet Pg. 29

30 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 5306 Cheval DeSelle Venetian SBA SW43 0 5, % Contractual Services % Transfers Out 0 4, % 5308 Plank Road Estates SBA SW45 0 3, % Contractual Services % Transfers Out 0 3, % 5310 Exposition View SBA SW47 0 4,105 1, % Contractual Services , % Transfers Out 0 3, % 5311 Pasadena Drive SBA SW48 0 2, % Contractual Services % Transfers Out 0 2, % 760 Debt Service 0 18,049,130 17,351, % 001 General Fund 0 1,466,816 1,466, % Contractual Services 0 1, % Debt Service 0 1,465,716 1,465, % 610 Capital Improvement Debt Service 0 1,246,174 1,246, % Contractual Services Debt Service 0 992, , % Transfers Out 0 253, , % 620 Motor Fuel Tax Debt Service 0 3,497,363 3,435, % Debt Service 0 3,497,363 3,435, % 621 Transit Sales Tax Debt Service 0 8,555,865 8,478, % Contractual Services 0 1, % Debt Service 0 8,554,865 8,478, % 622 Recovery Zone Bond Debt Service 0 898, , % Contractual Services % Contingency and Other 0 14, % Debt Service 0 883, , % 623 JJC/AJC Refunding Debt Service 0 2,384,186 1,841, % Contractual Services 0 1, % Contingency and Other 0 253, % Debt Service 0 2,129,300 1,840, % Packet Pg. 30

31 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 800 Other- Countywide Expenses 3,159,729 46,970,444 34,398, , % 001 General Fund 159,579 6,820,773 6,751, % Personnel Services- Salaries & Wages 2, ,308 82, % Personnel Services- Employee Benefits ,574 22, % Contractual Services 7, , , % Commodities 148,874 1,271,988 1,320, % Contingency and Other Capital 0 20, % Transfers Out 0 4,579,910 4,579, % 100 County Automation 0 4, % Capital 0 4, % 110 Illinois Municipal Retirement 577,663 6,954,403 5,577, % Personnel Services- Employee Benefits 577,663 6,954,403 5,577, % 111 FICA/Social Security 132,314 3,524,776 3,013, % Personnel Services- Employee Benefits 132,314 3,524,776 3,013, % 112 Special Reserve 0 2,200,000 2,200, % Transfers Out 0 2,200,000 2,200, % 125 Public Safety Sales Tax 41,423 1,675,540 1,097, , % Contractual Services 0 509, , % Contingency and Other 0 114, % Capital 41,423 1,052, , , % 126 Transit Sales Tax Contingency 0 1,000,000 1,000, % Transfers Out 0 1,000,000 1,000, % 127 Judicial Technology Sales Tax 977,754 3,560,689 1,473, % Personnel Services- Salaries & Wages 9, , , % Personnel Services- Employee Benefits 3, ,726 72, % Contractual Services 2, , , % Commodities 0 3,550 2, % Capital 962,790 3,026,315 1,012, % 500 Capital Projects 228,315 6,566,339 2,926, , % Contractual Services 0 57,675 5,971 51, % Capital 228,315 6,485,947 2,898, , % Transfers Out 0 22,717 22, % 510 Capital Improvement Bond Const 0 0 5, Capital 0 0 5, Health Insurance Fund 1,042,681 14,663,324 10,354, % Contractual Services 1,042,681 13,063,324 10,354, % Contingency and Other 0 1,600, % Packet Pg. 31

32 Kane County Expenditure Report - Detail Through October 31, 2014 (91.7% YTD, 92.31% Payroll) Current Month Transactions Total Amended Budget YTD Actual Transactions YTD Encumbrances Total % Used 900 Contingency 0 788, % 001 General Fund 0 780, % Contingency and Other 0 780, % 660 Working Cash 0 8, % Contingency and Other 0 8, % Grand Total 9,979, ,070, ,128,435 49,075, % Packet Pg. 32

33 Finance Accounts Payable by GL Distribution Payment Date Range 10/01/14-10/31/14 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund General Fund Department Finance Sub-Department Finance Account Contractual/Consulting Services Phoenix Staffing & Management Temp for Purchasing Paid by EFT # 09/07/ /07/ /07/ /20/ Systems Dept Phoenix Staffing & Management Temp for Purchasing Paid by EFT # 09/14/ /07/ /07/ /20/ Systems Dept Phoenix Staffing & Management Temp for Purchasing Paid by EFT # 09/21/ /07/ /07/ /20/ Systems Dept Phoenix Staffing & Management Temp for Purchasing Paid by EFT # 09/28/ /07/ /07/ /20/ Systems Dept Phoenix Staffing & Management Systems Temp for Purchasing Dept Paid by EFT # /05/ /14/ /14/ /20/ Account Contractual/Consulting Services Totals Invoice Transactions 5 $2, Account Employee Training Fifth Third Bank 9226-TK-08/14 US Airway bags fee and Paid by EFT # 09/26/ /26/ /26/ /06/ lunch Fifth Third Bank 9226-TK-09/14 Hotel, bags, parking fee, food Paid by EFT # /26/ /26/ /26/ /06/ Account Employee Training Totals Invoice Transactions 2 $ Account Office Supplies Ice Mountain Direct 141B Water 9/1-9/30/14 Paid by EFT # /02/ /07/ /07/ /20/ Account Office Supplies Totals Invoice Transactions 1 $30.56 Account Computer Related Supplies Chicago Office Technology Group (COTG) Quarterly Maintenance 6/19-9/19/14 Paid by EFT # /19/ /18/ /18/ /06/ Account Computer Related Supplies Totals Invoice Transactions 1 $ Sub-Department Finance Totals Invoice Transactions 9 $3, Department Finance Totals Invoice Transactions 9 $3, Department County Auditor Sub-Department County Auditor Account Employee Training Andrea Rich AICPA - Excel for Accounting Professionals Webcast Series Paid by Check # /24/ /19/ /19/ /06/ Account Employee Training Totals Invoice Transactions 1 $ Run by Finance Reports on 11/04/ :51:43 AM Page 1 of 2 Packet Pg. 33

34 Finance Accounts Payable by GL Distribution Payment Date Range 10/01/14-10/31/14 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund General Fund Department County Auditor Sub-Department County Auditor Account General Association Dues Fifth Third Bank 7059TH - 9/14 Fifth Third Bank Paid by EFT # /04/ /11/ /11/ /06/ Account General Association Dues Totals Invoice Transactions 1 $ Account Office Supplies Ice Mountain Direct Office Supply Paid by EFT # 10/02/ /03/ /03/ /20/ Warehouse Direct Office Products File Folders Paid by EFT # 10/02/ /03/ /03/ /20/ Warehouse Direct Office Products Post-it Notes Paid by EFT # /24/ /03/ /03/ /20/ Account Office Supplies Totals Invoice Transactions 3 $28.15 Sub-Department County Auditor Totals Invoice Transactions 5 $ Department County Auditor Totals Invoice Transactions 5 $ Fund General Fund Totals Invoice Transactions 14 $4, Grand Totals Invoice Transactions 14 $4, Run by Finance Reports on 11/04/ :51:43 AM Page 2 of 2 Packet Pg. 34

35 Kane County Purchasing Card Information Finance & Budget Committee October 2014 Statement 040 PURCHASING DEPARTMENT Transaction Date Merchant Name Additional Information Transaction Amount 10/07/ Department Total Committee Total /5/2014 Packet Pg. 35 Page 1 of 1

36 SALES TAX ANALYSIS % Change % Change % Change % Change % Change State Collection Month County Receipt Month , December February 1,074, , % 1,102, % 1,130, % 1,180, % 1,173, % January March 1,257,766 1,214, % 1,296, % 1,352, % 1,337, % 1,342, % February April 847, , % 882, % 909, % 950, % 950, % March May 792, , % 871, % 958, % 940, % 914, % April June 948, , % 1,062, % 1,150, % 1,117, % 1,197, % May July 943,258 1,002, % 1,080, % 1,105, % 1,152, % 1,208, % June August 1,123,289 1,111, % 1,192, % 1,162, % 1,427, % 1,388, % July September 1,135,177 1,177, % 1,249, % 1,260, % 1,286, % 1,349, % August October 1,012,824 1,086, % 1,166, % 1,119, % 1,230, % 1,343, % September November 1,011,455 1,083, % 1,181, % 1,217, % 1,281, % 1,326, % October December 1,028,855 1,048, % 1,152, % 1,137, % 1,195, % % November January 965,986 1,043, % 1,102, % 1,160, % 1,173, % % TOTAL 12,141,294 12,434, % 13,340, % 13,663, % 14,273, % 12,195, % 2014 YTD 11,905,077 12,195, % Packet Pg. 36

37 Kane County Beginning Bal Beginning Bal Beginning Bal Beginning Bal Beginning Bal Beginning Bal FY14 Supplemental Budget Request - Source Fund Analysis as of 11/30/13 as of 11/30/13 as of 11/30/13 as of 11/30/13 as of 11/30/13 as of 11/30/13 For November 21th, 2014 Finance/Budget Committee Meeting Net Budgeted Net Budgeted Net Budgeted Net Budgeted Net Budgeted Expenditures Expenditures Expenditures Expenditures Expenditures Department Description Reason Res. # Contingency Allowance for Budget Expense Capital Reserve Public Safety Sales Tax Public Safety Contingency Sales Tax Judicial Public Safety Sales Tax Enterprise Surcharge Fund Beginning Balance 1,125,406 3,834,638 1,469,050 1,995,640 1,029,177 7,060,465 Requests Approved as of October 14th, 2014 County Board Meeting Judicial Technology Consulting/Contractual Data conversion, contract negotiation (80,000) Judicial Technology Conference & Meetings Site visits to view working Court Management Systems (20,000) Entire County Budget Healthcare Contribution Reduce healthcare budget 9.75% ,835 Entire County Budget Salary & Wages Increase Non-Union Salary Budget 2% (326,874) Sheriff's Office Automotive Vehicles Rollover of 2013 Budget (204,120) Adjustment to Increase Total Budget for Coroner's Office Consulting/Contractual Coroner's Office to $843, (25,170) Building Management Consulting/Contractual Energy Audit (57,675) Building Management Consulting/Contractual Post 1 Demolition (117,875) Sheriff's Office Building Construction Certification Range (826,842) Judicial Systems Telephonic Juror Judicial Technology Software Information Management System (JIMS) (21,615) County Clerk's Office Salary & Wages,FICA,IMRF Wage Increase related to CBA (13,531) Circuit Clerk's Office Salary & Wages,FICA,IMRF Wage Increase related to CBA (72,278) Court Security Salary & Wages,FICA,IMRF Wage Increase related to CBA (73,222) Development & Community Serv. Salary & Wages Salary Increase for Director (6,485) Chief Information Officer Salary & Wages Salary Increase for Director (8,050) Office of Emergency Management Salary & Wages Salary Increase for Director (3,857) Supervisor of Assessments Salary & Wages Salary Increase for Director (9,125) Human Resource Management Salary & Wages Salary Increase for Director (1,444) Finance Salary & Wages Salary Increase for Director (6,833) Judicial Technology Software Juror Software System (6,372) Sheriff Salary & Wages,FICA,IMRF Wage Increase related to Deputies CBA (280,620) Sheriff Salary & Wages,FICA,IMRF Wage Increase related to Civilians CBA (51,417) County Board Video Gaming Tax Revenue Assign Revenue to Capital Fund (65,000) Auditor Salary & Benefits Change in Personnel (5,288) Mill Creek Vehicle Transfer Vehicle to Facilities (22,717) Court Services Salaries Reimbursement Increase in State Reimbursement ,963 Treasurer Back Taxes Interest & Penalties Projected revenue revised downward (475,000) Court Services, Judiciary, Public Defender Salaries, FICA, IMRF Collective Bargaining Agreements (357,193) Court Services, Judiciary, Public Defender Salaries, FICA, IMRF Additional Non-Union Salary Increases (19,854) Facilities Management Salaries, FICA, IMRF Additional HVAC Technician (26,840) Public Defender Salaries, FICA, IMRF Collective Bargaining Agreement (10,736) Finance Contractual/Consulting Cost of Service Study (23,500) Balance as of November 10th, 2014 County Board Meeting 780,887 2,927,404 1,264,930 1,995, ,190 6,942,590 Currently Being Considered Balance After All Anticipated Budget Adjustments for Fiscal Year ,887 2,927,404 1,264,930 1,995, ,190 6,942,590 Total Budget Adjustments Funded by Contingency & Special Reserve during FY ,519 Page 1 of 1 Packet Pg. 37

38 FY2014 Capital Projects Fund - Project Summary (as of ) Amended Budget Project Adjustments Adjusted Project Budget Expensed Remaining Budget Energy Audit Srvices FY13 Rollover (Res 14-58) $ 57,675 $ 57,675 $ 5, $ 51, IT Computer Equipment (moved from per SFC ) $ 462,060 $ 462,060 $ 114, $ 347, IT Budget Amendment - Rollover Cityview Project (Res ) $ 150,000 $ 150,000 $ 55, $ 94, IT Printers (moved from per SFC ) $ 145,000 $ 145,000 $ 21, $ 123, IT Communications Equipment (moved from per SFC ) $ 47,500 $ 47,500 $ 41, $ 5, Development Vehicles (2 Vehicles) $ 50,000 $ 50,000 $ 46, $ 3, State's Atty Automobile (moved from ) $ 22,000 $ 22,000 $ 19, $ 2, SOA Office Furniture (moved from ) $ 30,000 $ 30,000 $ 4, $ 25, Copier Replacement Program $ 120,000 $ 120,000 $ 35, $ 84, Adult Justice Center Water Heater Replacement $ 21,000 $ 21,000 $ 17, $ 3, Coroner Morgue Freezer (replaces one purchased in 1995) $ 23,000 $ 23,000 $ 16, $ 6, Coroner Walk-In Refrigerator (replaces one purchased in 1979) $ 53,000 $ 53,000 $ - $ 53, Jail Kitchen Boiler Trap $ 15,000 $ 15,000 $ 12, $ 2, JJC 60 Ton A/C Roof Top Unit (Phase 1) $ 120,000 $ 130,000 $ 250,000 $ - $ 250, Judicial Center Boiler Replacement (3 Remaining Orig. Boilers) $ 135,000 $ 135,000 $ 131, $ 3, Judicial Center Cooling Tower Replacement $ 211,000 $ 64,000 $ 275,000 $ - $ 275, Sheriff's Certification Range (1,070,500 original +826,842 BA Res 14-61) $ 1,897,342 $ 1,897,342 $ 1,658, $ 238, Highland (Aurora) Parking Lot/Curb Replacement/Crack Filing $ 81,000 $ (65,000) $ 16,000 $ 6, $ 9, Campbell New Roof $ 62,000 $ (30,000) $ 32,000 $ 30, $ 1, Architectural Programming, Judicial Center Addition $ 750,000 $ (178,000) $ 572,000 $ 24, $ 547, Branch Court Elections Ramp Improvement $ 26,000 $ - $ 26,000 $ - $ 26, Building A Roof (Board Room) $ 61,000 $ 61,000 $ 55, $ 5, Building G (Yellow House) Front Porch Replacement $ 34,000 $ 34,000 $ 19, $ 14, Contingency $ 365,000 $ 365,000 $ 283, $ 81, Government Center Signage Improvement Project $ 54,045 $ (20,288) $ 33,757 $ 25, $ 8, JJC Parking Lot Striping & Crack Filing $ 51,000 $ 51,000 $ 23, $ 27, Judicial Center Parking Lot Striping & Crack Filing $ 45,000 $ 45,000 $ 44, $ Judiciary Carpet/Furniture $ 100,000 $ (50,000) $ 50,000 $ 49, $ 0.30 KCHD Aurora Parking Lot Resurfacing $ 117,000 $ 117,000 $ 105, $ 11, ROE Facility Needs $ 50,000 $ 50,000 $ 4, $ 45, Third Street Courthouse Exterior Seal Coating $ 131,000 $ (80,000) $ 51,000 $ 48, $ 2, Third Street Elevator Project $ 1,057,000 $ 1,057,000 $ 13, $ 1,043, Judicial Center HVAC Upgrades* $ - $ 229,288 $ 229,288 $ 91, $ 137, Mill Creek Vehicle Transfer $ 22,717 $ 22,717 $ 22, $ - Total: $ 6,566,339 $ - $ 6,566,339 $ 3,031, $ 3,534, * Original estimate $ 678,000 Packet Pg. 38

39 County of Kane Christopher J. Lauzen Kane County Board Chairman Kane County Government Center 719 South Batavia Avenue Geneva, Illinois P: (630) F: (630) SALARY COMPARISON FOR EXECUTIVE OFFICE Updated November 2014 These salaries were obtained from published salary information provided by each County in accordance with Illinois transparency requirements. An attempt was made to match salaries most similar to Kane County function, but positions do vary in areas of responsibility, number of employees supervised, and general oversight. County (Population) County Board Chair County Administrator Deputy County Administrator Total Executive Office DuPage (927,987) Lake (702,120) Will (682,518) 132,750 81,890 99,616 Executive 131,770 Chief of Staff 188, ,111 Chiefs of Staff 117,462 and 92, ,147 Deputy Chief of Staff 99,796 KANE (522,487) McHenry (308,145) Kendall (118,105) 105,328 82,200 Not Comparable 13,200 DeKalb (104,704) Not Comparable 10,000 Average Salary including Kane Average Salary including Kane, excluding high - low Average Salary excluding Kane 100,357 95,715 99, , , , , , , Over Finance 130, , , , , , , , , , , , , ,024 Board Member 50,079 40,945 23,000 25,000 20,816 Not Comparable 2,400 + per diem Not Comparable $85 per diem $110 Committee Chair 31,964 32,686 33,705 Packet Pg. 39

40 County (Population) Chief Information Officer DuPage (927,987) SALARY COMPARISON FOR EXECUTIVE DIRECTORS Updated November 2014 Lake (702,120) Will (685,222) 159, ,551 98,644 Director KANE (522,487) McHenry (308,145) Kendall (118,105) DeKalb (104,704) 142, , , ,998 Info Mgmt Dir Average Salary Including Kane Average Salary Including Kane, excluding high low Average Salary Excluding Kane 127, , ,591 HR Director 130, , , , ,153 n/a n/a 121, , ,175 Finance Director Supervisor of Assessments 160, , , , ,000 (Asst County Administrator) 121, ,803 Chief County Assess. Officer 114,281 (County Administrator) 131, , , , , , ,732 78,367 84, , , ,007 Health Director 145, , , , , , ,341 Health Admin. 139, , ,030 Community Reinvestment Director 126,284 Dir Community Service 106,880 Director Workforce Development 911 Director 131, ,483 Deputy Sheriff Lt. Emergency Management Director Development Director 108,120 96,218 Coordinator Emergency Management 154,778 Dir of Public Works & Oper 132,408 Dir Planning & Zoning n/a 100,057 Manager Workforce Srv 100,995 n/a 87,759 Dir Workforce Network 111,708 96,600 76, , ,754 Communications Lt. n/a n/a 111, , , , , ,933 93,873 68,173 84,613 n/a n/a 90,199 91,568 95, ,037 Land Use Director 114, ,759 n/a 128,778 Planning Director 126, , ,152 Operation Staff Executive Transportation Director 117,300 Facilities Director 100,367 Manager Facilities n/a 85,597 Director COB Maint. Dept 155, , ,290 Engineer 106,000 Operation Staff Executive 117,758 Director Facilities Management 95,338 Facilities Management Director 133, , ,306 County Engineer 105,160 Facilities Manager 123,026 County Engineer 106, , , , , ,979 Packet Pg. 40

41 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Director of Development & Community Services (Mark D. VanKerkhoff) Committee Flow: County Development Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Mark VanKerkhoff, Was this item budgeted? No Appropriation Amount: $4,086 If not budgeted, explain funding source: 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by the contingency budget within the Contractual/Consulting Services line item within the Development Department. The related increase in FICA and IMRF can be funded by cash on hand in those respective funds. Summary: Mark D. VanKerkhoff, AIA, is an Illinois Licensed Architect with over 26 years of experience, holds Bachelors and Masters Degrees in Architecture from the University of Michigan, has worked in various capacities with increasing responsibilities including Division Director for the Kane County Development & Community Services Department since 1994, and currently serves Kane County as the appointed Building Officer, Zoning Enforcement Officer and Recording Secretary to the Kane County Regional Planning Commission. Direct VanKerkhoff's accomplishments include: drafting amendment addressing potential cannabis facilities; executing court orders for demolition of 4 blighted structures and 10 dangerous homes; support for the Development Committee, the Agriculture Committee, the Zoning Board of Appeals, the Kane County Regional Planning Commission, the Farmland Protection Commission, and the Historic Preservation Commission; leading of interdepartmental team of the Kane County Planning Cooperative, a program that has received national and state recognition and awards and has resulted in increased grant funds and technical assistance opportunities to implement the Kane County 2040 Plan and other local plans; and participating in economic development summits for the seven county region and represented Kane County by participating in the targeted activities of the regional initiative. Given Director VanKerkhoff's job performance and that his current salary is $14,555 below the average of his counterparts in surrounding counties, a 5% salary increase of $5,730 is considered both reasonable and modest. Packet Pg. 41

42 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR DIRECTOR OF DEVELOPMENT & COMMUNITY SERVICES (MARK D. VANKERKHOFF) WHEREAS, Mark D. VanKerkhoff, AIA, is an Illinois Licensed Architect with over 26 years of experience, holds Bachelors and Masters Degrees in Architecture from the University of Michigan, has worked in various capacities with increasing responsibilities including Division Director for the Kane County Development & Community Services Department since 1994, and currently serves Kane County as the appointed Building Officer, Zoning Enforcement Officer and Recording Secretary to the Kane County Regional Planning Commission; and WHEREAS, since his last merit pay increase in 2014, Mark D. VanKerkhoff, AIA, has 1) led the staff of the Kane County Development & Community Services Department in protecting the health, safety and welfare of Kane County s citizens through administration and enforcement of Kane County Ordinances pertaining to Building, Zoning, Property Maintenance, and Administrative Adjudication; 2) drafted an amendment to the Kane County Zoning Ordinance to address potential medical cannabis facilities, which was adopted by the Kane County Board; 3) worked with the Kane County State s Attorney s Office to execute court orders for the demolition of four dangerous and unsafe houses, with two being demolished by the County and two structures being demolished by the owners; 4) initiated County Board Resolutions to obtain court orders to demolish an additional ten dangerous and unsafe houses; 5) provided, along with staff, professional and administrative support for the Development Committee, the Agriculture Committee, the Zoning Board of Appeals, the Kane County Regional Planning Commission, the Farmland Protection Commission, and the Historic Preservation Commission; 6) led the interdepartmental team in the ongoing efforts of the Kane County Planning Cooperative, a program that has received national and state recognition and awards and has resulted in increased grant funds and over $1.2 million in technical assistance opportunities awarded directly to Kane County and its municipalities for undertaking critical health, transportation and land use planning projects to implement the Kane County 2040 Plan and other local plans; and represented Kane County as a presenter of the above programs at several regional conferences and universities; 7) participated in the economic development summits for the seven county region initiated by the county board chairs and represented Kane County by participating in the targeted activities of the regional initiative, including a new $750,000 pilot program for increasing exports; and WHEREAS, his current salary of $114,597 for the Director of Development & Community Services is $14,555 below the average salary of $129,152 of his counterparts in surrounding counties; and WHEREAS, an increase of 5% in the amount of $5,730 is therefore deemed reasonable in comparison to salaries paid to counterparts in surrounding counties; and Packet Pg. 42

43 WHEREAS, funding for a salary increase of 2% in the amount of $2,292 has already been provided in the FY2015 budget, and funding for an additional 3% in the amount of $3,438 is available in the Contractual/Consulting Services line item that was otherwise reserved for contingency, and funding for the additional IMRF and FICA is available in cash on hand. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $120,327 is established for Mark D. VanKerkhoff as Director of Development & Community Services effective December 1, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Salary & Wages +$3, Contractual/Consulting Services - $3, Cash on Hand +$ IMRF +$ Cash on Hand +$ FICA +$ 263 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Passed by the Kane County Board on December 9, Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Salary VanKerkhoff Packet Pg. 43

44 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Director of Office of Community Reinvestment (Scott Berger) Committee Flow: County Development Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Scott Berger, Was this item budgeted? No Appropriation Amount: $3,600 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by a reduction in the miscellaneous contractual expense line item. Summary: Scott Berger has over two decades of experience managing numerous federally funded programs and is recognized at the local, regional, and state levels for his expertise in the areas of community and workforce development. He has served as Director of the Office of Community Reinvestment since Under his leadership, the Office has successfully administered annual formula allocations of CDBG, HOME, and WIA funding from the federal government, and has actively sought out and obtained additional funding to support and expand various community and workforce development initiatives benefiting Kane County residents. Finally, he has been instrumental in the current restructuring of the Workforce Investment Board, which oversees workforce development activities in a three-county area including Kane, Kendall, and DeKalb Counties. Given Director Berger's job performance and that his current salary is $15,585 below the average salary of his counterparts, a 5% increase of $5,050 is considered both reasonable and modest. Packet Pg. 44

45 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR DIRECTOR OF OFFICE OF COMMUNITY REINVESTMENT (SCOTT BERGER) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A)(3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Director of Office of Community Reinvestment s salary in light of his qualifications, job performance and current salary in comparison to salaries of his counterparts in surrounding counties; and WHEREAS, Scott Berger has over two decades of experience managing numerous federally funded programs; is recognized at the local, regional, and state levels for his expertise in the areas of community and workforce development; and has served as Director of the Office of Community Reinvestment since 2010; and WHEREAS, under his leadership, the Office of Community Reinvestment has successfully administered annual formula allocations of CDBG, HOME, and WIA funding from the federal government; and has actively sought out and obtained additional funding to support and expand various community and workforce development initiatives benefiting Kane County residents; and WHEREAS, Scott Berger has been instrumental in the current restructuring of the Workforce Investment Board, which oversees workforce development activities in a three-county area including Kane, Kendall, and DeKalb Counties; and WHEREAS, the current salary of $100,995 of the Director of the Office of Community Reinvestment is $5,885 below the salary of his lowest paid counterpart in surrounding counties and $15,585 below the average salary of his counterparts in surrounding counties; and WHEREAS, an increase of 5% in the amount of $5,050 is therefore deemed reasonable in comparison to salaries paid to counterparts in surrounding counties; and WHEREAS, funding for a salary increase of 2% in the amount of $2,020 has already been provided in the FY2015 budget and funding for an additional 3% in the amount of $3,030 is available in either cash on hand or grant funded miscellaneous expense. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $106,045 is established for Scott Berger as Director of the Office of Community Reinvestment effective December 1, Packet Pg. 45

46 NOW, THEREFORE, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Cash on Hand +$ , Salary & Wages +$ FICA/Social Security +$ IMRF +$ Salary & Wages +$1, FICA/Social Security +$ IMRF +$ Miscellaneous Contractual Expense - $1, Salary & Wages +$ FICA/Social Security +$ IMRF +$ Miscellaneous Contractual Expense - $ Salary & Wages +$ FICA/Social Security +$ IMRF +$ Miscellaneous Contractual Expense - $ 720 Line Item Line Item Description Was personnel/item/service approved in original budget or a subsequent budget revision? Salaries and Wages FICA IMRF Salaries and Wages FICA IMRF Salaries and Wages FICA IMRF Salaries and Wages FICA IMRF Passed by the Kane County Board on December 9, Are funds currently available for this personnel/item/service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Salary - Berger Packet Pg. 46

47 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Executive Director of Kane County Health Department (Barbara J. Jeffers) Committee Flow: Public Health Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Barbara Jeffers, Was this item budgeted? No Appropriation Amount: $4,096 If not budgeted, explain funding source: 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by cash on hand. Summary: The current salary for the Executive Director of Kane County Health Department is $114,855. This resolution authorizes a salary adjustment of 5% ($6,825) for the Executive Director of Kane County Health Department, establishing her annual salary at $120,598. Packet Pg. 47

48 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR EXECUTIVE DIRECTOR OF KANE COUNTY HEALTH DEPARTMENT (BARBARA J. JEFFERS) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A)(3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Executive Director of Public Health s salary in light of her qualifications, job performance and current salary in comparison to salaries of his counterparts in surrounding counties; and WHEREAS, the Director of Public Health has a Masters of Public Health and a Bachelors of Science with over 20 years of management and leadership experience; and WHEREAS, under the leadership of Director Jeffers the Kane County Health Department secured an additional $155,000 in funding that supports the mission of public health and, maintained the financial stability of Animal Control; and WHEREAS, under the leadership of Director Jeffers the Kane County Health Department has received 4 awards, a model practice awards, one national award from the National Association of City and County Health Officials, a regional award for public health policy from the Illinois Public Health Association, a state level award from Illinois Department of Public Health for the Healthy Communities presentation and a local award from the Presence Mercy Hospital; and WHEREAS, the current salary of $114,855 for the Director of Public Health is near the bottom of the salary range for her counterparts in surrounding counties, and is $29,175 below the average salary paid to her counterparts in surrounding counties; and WHEREAS, an increase of 5% in the amount of $5,743 is therefore deemed reasonable and modest in comparison to salaries paid to counterparts in surrounding counties, and is deemed appropriate in consideration of her outstanding job performance and achievements; and WHEREAS, funding for a salary increase of 2% in the amount of $2,297 has already been provided in the FY2015 budget and funding for an additional 3% in the amount of $3,446 as well as for the additional IMRF and FICA is available in cash on hand. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $120,598 is established for Barbara J. Jeffers as Director of Public Health effective December 1, NOW, THEREFORE, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Cash On Hand +$4,096 Packet Pg. 48

49 Salary & Wages +$3, FICA +$ IMRF +$ 386 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages FICA IMRF Passed by the Kane County Board on December 9, Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: ED Salary Packet Pg. 49

50 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Director of Office of Emergency Management (Donald H. Bryant) Committee Flow: Public Health Committee, Executive Committee, County Board Contact: Don Bryant, Was this item budgeted? No Appropriation Amount: $2,432 If not budgeted, explain funding source: 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by a reduction to another line item. The related increase in FICA and IMRF can be funded by cash on hand in those respective funds. Summary: The current salary for the Director of the Office of Emergency Management is $16,440 below his lowest paid counterpart in surrounding counties, and is $27,533 below the average salary paid to his counterparts in surrounding counties. This resolution authorizes a salary adjustment of 5% ($3,409) for the Director of the Office of Emergency Management, establishing his annual salary at $71,582. Packet Pg. 50

51 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR DIRECTOR OF OFFICE OF EMERGENCY MANAGEMENT (DONALD H. BRYANT) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A)(3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Director of Office of Emergency Management s salary in light of his qualifications, job performance and current salary in comparison to salaries of his counterparts in surrounding counties; and WHEREAS, the Director of Office of Emergency Management has over 19 years of experience, manages a staff of 70 volunteers and 3 employees, and is one of the first six emergency managers within the state of Illinois to receive accreditation as an Illinois Professional Emergency Manager in 2000 and is accredited through 2016; and WHEREAS, the Director of Office of Emergency Management has successfully guided the County through 8 federally declared disasters, serves on the Illinois Terrorism Task Force s communications committee, and was selected to serve on the Illinois Public Safety Broadband development committee; and WHEREAS, the current salary of $68,173 for the Director of Office of Emergency Management is $16,440 below his lowest paid counterpart in surrounding counties, and is $27,533 below the average salary paid to his counterparts in surrounding counties; and WHEREAS, an increase of 5% in the amount of $3,409 is therefore deemed reasonable and modest in comparison to salaries paid to counterparts in surrounding counties; and WHEREAS, funding for a salary increase of 2% in the amount of $1,363 has already been provided in the FY2015 budget and funding for an additional 3% in the amount of $2,046 is available through a reduction to another line item, and funding for the additional IMRF and FICA is available in cash on hand; and NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $71,582 is established for Donald H. Bryant as Director of the Office of Emergency Management effective December 1, Packet Pg. 51

52 NOW, THEREFORE, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Salary & Wages +$2, Contractual & Consulting Services -$2, Cash on Hand +$ IMRF +$ Cash on Hand +$ FICA +$157 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Passed by the Kane County Board on December 9, Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: OEM Salary Adjustment Packet Pg. 52

53 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing the Annual Salary for Director of Emergency Communications (Bradley A. Sauer) Committee Flow: Judicial/Public Safety Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Christopher Lauzen, Was this item budgeted? No Appropriation Amount: $2,296 If not budgeted, explain funding source: Revenue collected by KaneComm Summary: Director Sauer has a Bachelor of Arts in Applied Behavioral Sciences, is a Certified Master Firearms Instructor, a Certified F.A.T.S. Instructor, a Certified Truck Enforcement Officer, a Certified Criminal Investigator, a Certified Field Training Officer, and has over 28 years of successful and progressive law enforcement experience including Chief of Police, Deputy Chief and Deputy Sheriff positions with the Sugar Grove Police Department and the Kendall County Sheriff s Department, and served as the acting Kane County Coroner for 4 months. Since Bradley Sauer has assumed the role of Director of Emergency Communications, he has re-established the Deputy Director position restoring chain of command, re-established regular KaneComm meetings, filled open Telecommunicator positions reducing overtime, re-established regular subscriber meetings, upgraded radio equipment improving Police and Fire radio reception, tested and corrected backup generator problems, created KNOX Box Policy, tested KNOX Box equipment, established Quality Assurance Checks for Telecommunicators, and replaced outdated telephone system utilizing ETSB funds. Given Director Sauer's job performance and the fact that his current salary is $12,333 below the average salary of his counterparts, a 2% increase in the amount of $1,932 is deemed both reasonable and modest. Packet Pg. 53

54 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING THE ANNUAL SALARY FOR DIRECTOR OF EMERGENCY COMMUNICATIONS (BRADLEY A. SAUER) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A)(3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Director of Emergency Communication s salary in light of his qualifications, job performance and current salary in comparison to salaries of his counterparts in surrounding counties; and WHEREAS, Director Sauer has a Bachelor of Arts in Applied Behavioral Sciences, is a Certified Master Firearms Instructor, a Certified F.A.T.S. Instructor, a Certified Truck Enforcement Officer, a Certified Criminal Investigator, a Certified Field Training Officer, and has over 28 years of successful and progressive law enforcement experience including Chief of Police, Deputy Chief and Deputy Sheriff positions with the Sugar Grove Police Department and the Kendall County Sheriff s Department, and served as the acting Kane County Coroner ; and WHEREAS, since Director Sauer has assumed the role of Director of Emergency Communications he has re-established the Deputy Director position restoring chain of command, re-established regular KaneComm meetings, filled open Telecommunicator positions reducing overtime, re-established regular subscriber meetings, upgraded radio equipment improving Police and Fire radio reception, tested and corrected backup generator problems, created KNOX Box Policy, tested KNOX Box equipment, created Quality Assurance policy and established Quality Assurance Checks for Telecommunicators, replaced worn dispatcher chairs, and replaced outdated telephone system utilizing ETSB funds ; and WHEREAS, the current salary of $96,600 for the Director of Emergency Communications is $12,333 below the average salary paid to his counterparts in surrounding counties; and WHEREAS, an increase of 2% in the amount of $1,932 is therefore deemed reasonable and modest in comparison to salaries paid to counterparts in surrounding counties; and WHEREAS, there is sufficient revenue collected by Emergency Communications to fund this modest salary increase. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $98,532 is established for Bradley A. Sauer as Director of Emergency Communications effective December 1, BE IT FURTHER RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Packet Pg. 54

55 Net Income - $2, Salary & Wages +$1, FICA/SocialSecurity +$ IMRF +$ 216 Line Item Line Item Description Was personnel/item/service approved in original budget or a subsequent budget revision? Salaries and Wages FICA IMRF Passed by the Kane County Board on December 9, Are funds currently available for this personnel/item/service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Salary-Sauer Packet Pg. 55

56 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Staff Executive (Donald Biggs) Committee Flow: Administration Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Don Biggs, Was this item budgeted? No Appropriation Amount: $ If not budgeted, explain funding source: 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by reductions in other line items. The related increase in FICA and IMRF can be funded by cash on hand in those respective funds. Summary: Don Biggs has over 30 years of experience in Facility Management and Construction Management, including strategic planning, budgeting and project management. He also has extensive experience in providing services as a Facility/Construction Management Consultant throughout his career. Don Biggs' accomplishments during his first year serving the County include: completion of 2014 Capital Projects; Comprehensive Roof Management Survey of County facilities; upgrades to the Judicial Centers HVAC heating and cooling systems; renovation to the Kane County Coroners morgue and office area; development and implementation of a Preventive Maintenance Program for all County facilities; long range facility planning for all County facilities; project management of the Qualifying Range Project; Building Management operational review & administration; Mill Creek operational review and administration; development and implementation of a 5-year Capital Improvement Plan; development of a Master Facilities Plan for Kane County to include Life Safety and ADA improvements for all County facilities. Given the Staff Executive's outstanding job performance and significance of his accomplishments, and that his current salary of $106,000 falls near the middle of the salary range of $95,338 to $117,758 for his counterparts in surrounding counties, a 5% increase of $5,300 is considered reasonable and appropriate. This resolution establishes the annual salary of the Staff Executive to be $111,300. Packet Pg. 56

57 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR STAFF EXECUTIVE (DONALD BIGGS) WHEREAS, Don Biggs has over 30 years of experience in Facility Management and Construction Management, including strategic planning, budgeting and project management. He also has extensive experience in providing services as a Facility/Construction Management Consultant throughout his career. He has worked in various capacities as Operation Staff Executive for Kane County including, liaison to the Mill Creek SSA, county construction projects and overseen the Judicial Center HVAC heating and cooling upgrades. In addition, responsibilities increased with management of Facility Operations and Capital Projects for the County beginning June of 2014; and WHEREAS, Don Biggs has accomplished the following during his first year of service to the County; and 1) Completion of 2014, Capital Projects approved by the Kane County Board; 2) Comprehensive Roof Management Survey of county facilities; 3) Upgrades to the Judicial Centers HVAC heating and cooling systems; 4) Renovation to the Kane County Coroners morgue and office area; 5) Development and Implementation of a Preventive Maintenance Program for all county facilities; 6) Long Range Facility Planning for all county facilities ; 7) Project management of the Qualifying Range Project; 8) Building Management Operational review, staffing assignments, budget and bidding processes and scheduling outline; 9) Mill Creek Operational review, budget and bidding processes and scheduling outline; 10) Development and Implementation of a 5-year Capital Improvement Plan; 11) Development of a Master Facilities Plan for Kane County to include Life Safety and ADA improvements for all county facilities; and WHEREAS, the current salary range of his counterparts in surrounding counties is $95,338 to $117,758, with $107,186 being the average; and WHEREAS, an increase of 5% in the amount of $5,300 is therefore deemed reasonable in comparison to salaries paid to his counterparts in surrounding counties and appropriate for the level of skill and experience Mr. Biggs brings to the County as well as his significant achievements; and WHEREAS, funding for a salary increase of 2% in the amount of $2,120 has already been provided in the FY2015 budget, and funding for an additional 3% in the amount of $3,180 is available in the Electricity line item that was otherwise reserved for contingency, and funding for the additional IMRF and FICA is available in cash on hand. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $111,300 is established for Don Biggs as Staff Executive effective December 1, 2014 NOW, THEREFORE, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Packet Pg. 57

58 Salary & Wages +$3, Utilities-Electric - $3, Cash on Hand +$ IMRF +$ Cash on Hand +$ FICA +$ 243 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Passed by the Kane County Board on December 9, Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Staff Executive Biggs Packet Pg. 58

59 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Executive Director of Human Resource Management (Sheila D. McCraven) Committee Flow: Human Services Committee, Executive Committee, County Board Contact: Sheila McCraven, Was this item budgeted?yes Appropriation Amount: $130,148 If not budgeted, explain funding source: Summary: Annual Resolution required to set the salary of the Executive Director of Human Resource Management. Packet Pg. 59

60 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR EXECUTIVE DIRECTOR OF HUMAN RESOURCE MANAGEMENT (SHEILA D. MCCRAVEN) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A)(3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Executive Director of Human Resource Management s salary in light of her qualifications, job performance and current salary in comparison to salaries of her counterparts in surrounding counties; and WHEREAS, the Executive Director of Human Resource Management is a licensed Illinois attorney with 20+ years of professional experience in the areas of litigation, employee and labor relations, grievance resolution, negotiation, arbitration, employee payroll, benefits and worker safety; and WHEREAS, under the leadership of Director McCraven, the Human Resources Department continued its A to Z support of County departments and offices including these core services: administering insurance benefits for active, retirees and COBRA beneficiaries; processing biweekly payroll and benefits; re-distributing the personnel policy handbook with new or amended policies in the areas of bereavement leave, concealed carry; driving county vehicles, insurance benefits, leaves of absence, sick leave, and substance abuse; updating the Equal Employment Opportunity Plan; continuing to verify dependent eligibility for County health/dental insurance; issuing W-2 forms; continuing transparency initiatives through the posting of wage and total compensation reports and collective bargaining agreements; protesting and representing the county in unemployment hearings; coordinating workers compensation and liability claims; amending the flexible spending plan to use debit cards and set limits on reimbursement period for termed employees; and WHEREAS, the current salary of $127,596 for the Executive Director of Human Resource Management is $8,085 below the salary of her highest paid counterpart in surrounding counties; and WHEREAS, an increase of 2% in the amount of $2,552 is therefore deemed reasonable and appropriate in consideration of her level of expertise, scope of responsibilities, outstanding job performance and salary range of counterparts in surrounding counties; and WHEREAS, funding for a salary increase of 2% in the amount of $2,552 has already been provided in the FY2015 budget. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $130,148 is established for Sheila D. McCraven as Executive Director of Human Resource Management effective December 1, Packet Pg. 60

61 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? Salaries & Wages Yes Yes N/A Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Salary-McCraven Packet Pg. 61

62 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Chief Information Officer (Roger A. Fahnestock) Committee Flow: Administration Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Roger Fahnestock, Was this item budgeted? No Appropriation Amount: $5,073 If not budgeted, explain funding source: 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by reductions in other line items. The related increase in FICA and IMRF can be funded by cash on hand in those respective funds. Summary: In accordance with County Code Chapter 2, Article II, Section 2-48 (A)(3), a salary adjustment for the Chief Information Officer is being brought to the Administration and Executive Committees for advice and consent, and to the County Board for approval. This resolution will also be routed through the Finance Committee as it requires a budget adjustment. Roger Fahnestock has served as the Executive Director and Chief Information Officer for the County of Kane, since Roger has transformed technology in Kane County through building partnerships with the elected officials, department heads, and technology providers. He has directed the replacement of the county s network and telephone infrastructure, tax administration systems, voter registration systems, vital records, financial management system, document management systems, enterprise storage and virtualization. Recent projects include the design, construction, and relocation of the KaneComm 911 Center; and the replacement of the Sheriff s records management and computer aided dispatch systems. Current projects include technology planning for the 16th Judicial Circuit case management project that will provide records management for the Judiciary, State s Attorney, Circuit Court Clerk, Public Defender, Sheriff, and the public. The resolution establishes the annual salary of $149,371 for Roger A. Fahnestock as Chief Information Officer effective December 1, Packet Pg. 62

63 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR CHIEF INFORMATION OFFICER (ROGER A. FAHNESTOCK) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A) (3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Chief Information Officer s salary in light of his qualifications, job performance and current salary in comparison to salaries of his counterparts in surrounding counties; and WHEREAS, the Chief Information Officer has served since 2002 and currently has 35 staff members in his department providing a high level of support to 30 County offices and departments and managing over 90% of the County s information infrastructure and support services which is unprecedented in the State and which has resulted in significant savings, increased productivity, and better technology performance while maintaining high security standards; and WHEREAS, the Chief Information Officer has during the past year been engaged in the implementation of the Kane County Court Case Management Project and the Judicial and Public Safety Master Planning and Technology Commission; upgrading of the Sheriff s Public Safety Systems; upgrading the County s 911 phone system; upgrading the county financial management and permitting systems; and improvements to network, server, storage, and infrastructure for county offices and departments; and WHEREAS, the Chief Information Officer currently also serves as Chairman of the Kane County Emergency Telephone Systems Board, has served as Past President of the Illinois Counties Information Management Association, and has served on various panels and as a subject matter expert on such issues as cyber security; court technology; and electronic records management and WHEREAS, the current salary of $142,258 for the Chief Information Officer falls well within the salary range of $98,644 to $159,181 for his counterparts in surrounding counties; and WHEREAS, an increase of 5% in the amount of $7,113 is therefore deemed appropriate in consideration of his level of expertise, scope of responsibility and outstanding job performance and is deemed reasonable in comparison to the salaries paid to his counterparts in surrounding counties; and WHEREAS, funding for a salary increase of 2% in the amount of $2,845 has already been provided in the FY2015 budget and funding for an additional 3% in the amount of $4,268 is available through reductions to other expense line items, and funding for the additional IMRF and FICA is available in cash on hand. Packet Pg. 63

64 NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $149,371 is established for Roger A. Fahnestock as Chief Information Officer effective December 1, NOW, THEREFORE, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Salary & Wages +$4, Contractual/Consulting Services -$4, Cash on Hand +$ IMRF +$ Cash on Hand +$ FICA +$ 327 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Budget Adjustment Packet Pg. 64

65 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Supervisor of Assessments (Mark D. Armstrong) Committee Flow: Public Service Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Joseph Onzick, Was this item budgeted? No Appropriation Amount: $4, If not budgeted, explain funding source: 2% Of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by an increase in salary reimbursement from the State of Illinois and reductions to other line items. The related increase in FICA and IMRF can be funded by cash on hand in those respective funds. Summary: In accordance with County Code Chapter 2, Article II, Section 2-48 (A)(3), a salary adjustment for the Supervisor of Assessments is being brought to the Public Service and Executive Committees for advice and consent, and to the County Board for approval. It is also being routed through Finance Committee since it involves a budget adjustment. The Supervisor of Assessments is a certified Illinois Assessing Officer, an Illinois Certified General Real Estate Appraiser, and has 29 years experience in appraisals and assessments. The Supervisor of Assessments has maintained the 33.33% statutory level of assessments and received a equalization factor each year from IDOR, has initiated a variety of public outreach programs including public presentations to 5,000 citizens and an subscription service to 4,700 recipients, and has been active in proposing legislation that promotes efficiency such as saving $200,000 in legal publications. The state of Illinois will reimburse 50% of the Supervisor of Assessments' salary, so long as the assessment levels remain between the targeted range of 31-1/3% to 35-1/3%; assessment levels have been within this range every year that Supervisor Armstrong has been in office. Considering the Supervisor of Assessments outstanding job performance, it is deemed appropriate to grant a 5% increase effective December 1, Packet Pg. 65

66 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR SUPERVISOR OF ASSESSMENTS (MARK D. ARMSTRONG) WHEREAS, Illinois State Statute (35 ILCS 200/3-40) states A supervisor of assessments shall receive annual compensation in an amount fixed by the county board; and WHEREAS, the property tax code requires that a Supervisor of Assessments have one of several approved designations, as well as at least 2 years' experience in the field of property sales, assessments, finance or appraisals and must have passed an examination conducted by the Department to determine his or her competence to hold the office ; and WHEREAS, Mark D. Armstrong earned the Certified Illinois Assessing Officer designation from the Illinois Property Assessment Institute in 1995 and has maintained it since that time, has 29 years of experience in appraisals and assessments, has been an Illinois Certified General Real Estate Appraiser since 1993, successfully passed the Illinois Department of Revenue Supervisor of Assessments examination in 2006, has more than 700 hours of education in property valuation and assessment administration, has qualified as expert witness in property valuation in local, state, and federal jurisdictions, has taught classes and led seminars for such diverse groups as the Illinois Property Assessment Institute, the Chicago Bar Association, and the Illinois Municipal League; and WHEREAS, the Kane County Board most recently established the annual salary of Mark D. Armstrong as Supervisor of Assessments at $115,829, effective December 1, 2013, via Resolution 14-87; and WHEREAS, since October 1, 2006, Supervisor Armstrong has successfully led his office through unprecedented changes in the local real estate market, all while maintaining the statutory 33.33% level of assessments and receiving a equalization factor from the Illinois Department of Revenue each year; and WHEREAS, in his most recent term in office, Supervisor Armstrong managed a 17.3% growth in administrative workload and successfully coordinated the tax cycle with multiple offices and governments, all while consistently completing the work under budget, during a period in which budgets have declined; and WHEREAS, Supervisor Armstrong has authored the text of several state property tax laws, including assessment publication cost portions of Public Act , which has saved tax dollars in every downstate county since 2011 (more than $200,000 so far in Kane County alone); and WHEREAS, the State of Illinois will reimburse Kane County for 50% of the Supervisor of Assessments annual salary as long as the county s level of equalized assessed valuation is between 31⅓% and 35⅓%; and WHEREAS, Kane County s level of equalized assessed valuation has been between 31⅓% and 35⅓% for each year of Supervisor Armstrong s first two terms; and WHEREAS, the current annual salaries of other Illinois collar county Supervisors of Packet Pg. 66

67 Assessments range from $88,356 to $149,800, with an average of $113,525: NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $121,620 is established for Mark D. Armstrong as Supervisor of Assessments, effective December 1, 2014 in order to grant a 5% increase for Fiscal Year 2015 which is deemed reasonable in comparison to salaries paid to his counterparts in surrounding counties and which is considered appropriate given his outstanding job performance. BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this increase in compensation as follows: Supervisor of Assessments Salary Reimbursement +$2, Salary & Wages +$3, Overtime Salaries - $ Cash on Hand +$ IMRF +$ Cash on Hand +$ FICA +$ 266 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Passed by the Kane County Board on December 9, Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No NO John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: SOA Armstrong Packet Pg. 67

68 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Establishing Annual Salary for Executive Director of Finance (Joseph M. Onzick) Committee Flow: Finance and Budget Committee, Executive Committee, County Board Contact: Joseph Onzick, Was this item budgeted? No Appropriation Amount: $4, If not budgeted, explain funding source: 2% of the salary increase is already included in the FY15 salary budget. The remaining 3% of the salary increase can be funded by a reduction in the audit services expense line item. Summary: In accordance with County Code Chapter 2, Article II, Section 2-48 (A)(3), a salary adjustment for the Director of Finance is being brought to the Finance and Executive Committees for advice and consent, and to the County Board for approval. The Executive Director of Finance is a licensed CPA with an MBA, BS in Mathematics and over 30 years experience. Director Onzick has demonstrated competence in his ability: to deliver a clean audit opinion, to achieve excellence in financial reporting, to present financial data and analysis in an understandable format that fosters confidence in decision making, to restore the integrity of KCDEE financial reporting through sound fiscal oversight, to coordinate the effort of preparing a balanced budget within the constraints of a frozen property tax levy in a transparent and collaborative manner, to coordinate a cost of service study with the offices of elected officials that yielded a $710,000 increase in user fee revenue, to develop a 5 year operating budget that allows the County to plan for future challenges and opportunities, and to develop a 5 year cash flow projection that enables county funds to be invested over an increased time horizon for a higher rate of return. Given the Executive Director of Finance's job performance and considering that his current salary is $13,422 below the average salary of his counterparts, a 5% increase of $6,038 is considered reasonable and appropriate. Packet Pg. 68

69 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. ESTABLISHING ANNUAL SALARY FOR EXECUTIVE DIRECTOR OF FINANCE (JOSEPH M. ONZICK) WHEREAS, Chapter 2 Article II, Division 2, Section 2-48(A)(3) of the County Code requires the adjusting of department head salaries is to be initiated by the county board chairman with the advice and consent of the standing committee to which the department head reports, and with the advice and consent of the executive committee, and then with the approval of the county board ; and WHEREAS, the County Board Chairman desires to initiate the adjustment of the Executive Director of Finance s salary in light of his qualifications, job performance and current salary in comparison to salaries of his counterparts in surrounding counties; and WHEREAS, the Executive Director of Finance s professional qualifications include being a licensed C.P.A., having an M.B.A. in Accounting and a B.S. in Mathematics, and having 30 years experience in Accounting, Finance and Information Technology, in which 15 years were served in the roles of Controller and Chief Financial Officer, with the last 2 years in service to Kane County; and WHEREAS, the Executive Director of Finance has demonstrated competence in his ability to: deliver a clean audit opinion, to achieve excellence in financial reporting, to present financial data and analysis in an understandable format that fosters confidence in decision making, to restore the integrity of KCDEE financial reporting through sound fiscal oversight, to coordinate the effort of preparing a balanced budget within the constraints of a frozen property tax levy in a transparent and collaborative manner, to coordinate a cost of service study with the offices of elected officials yielding a $710,000 increase in user fee revenue, to develop a 5 year operating budget that allows the County to plan for future challenges and opportunities, and to develop a 5 year cash flow projection that enables county funds to be invested over an increased time horizon for a higher rate of return; and WHEREAS, the current salary of $120,750 for the Executive Director of Finance is $13,422 below the average salary of $134,172 paid to his counterparts in surrounding counties; and WHEREAS, an increase of 5% in the amount of $6,038 is therefore deemed reasonable and modest in comparison to salaries paid to his counterparts in surrounding counties; and WHEREAS, funding for a salary increase of 2% in the amount of $2,415 has already been provided in the FY2015 budget, and funding for an additional 3% in the amount of $3,623 is available in the Certified Audit Contract line item as a result of the savings achieved through the competitive RFP process for audit services, and funding for the additional IMRF and FICA is available in cash on hand. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that an annual salary of $126,788 is established for Joseph M Onzick as Executive Director of Finance effective December 1, Packet Pg. 69

70 NOW, THEREFORE, BE IT ALSO RESOLVED by the Kane County Board that a budget adjustment be made to fund this additional 3% increase in compensation as follows: Salary & Wages +$3, Certified Audit Contract - $3, Cash on Hand +$ IMRF +$ Cash on Hand +$ FICA +$ 278 Line Item Line Item Description Was personnel/item/service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Passed by the Kane County Board on December 9, Are funds currently available for this personnel/item/service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Annual Salary Onzick Packet Pg. 70

71 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Authorizing Budget Adjustment for Maintenance Supervisor Position Committee Flow: Administration Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Don Biggs, Was this item budgeted? No Appropriation Amount: $10, If not budgeted, explain funding source: Portion of Utilities-Electricity budget that was otherwise budgeted for contingency is available to fund this increase in salary. The related increase in FICA and IMRF can be funded by cash on hand in those respective funds. Summary: The salary of the Maintenance Operations Supervisor for the Judicial Center and Juvenile Justice Center should be enhanced to reflect an increased level of responsibility, and knowledge and skills required to adequately maintain the complex systems at those locations. The current salary is $35,500. An increase of $10,000 is recommended in order to raise the salary to $45,500. Packet Pg. 71

72 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. AUTHORIZING BUDGET ADJUSTMENT FOR MAINTENANCE SUPERVISOR POSITION WHEREAS, Ian Knorr has over five years experience in facility and construction management including supervision of four support staff. He has worked in building maintenance with Building Management Operations for Kane County Government over the last four years. In addition, his responsibilities increased into a supervisory capacity in January of 2014, and he has overseen the daily operations of the Judicial Center and Juvenile Justice Center building maintenance operations and staff supervision; and WHEREAS, Ian Knorr accomplished the following during his first year as Maintenance Supervisor at the Judicial Center and Juvenile Justice Center: 1) Maintained preventive maintenance logs of mechanical systems; 2) Scheduled outside vendors completing maintenance task for the county; 3) New staff training of building operations; 4) Overseen fire system upgrades; 5) Assisted in the management of HVAC vendors to complete the Judicial Center heating and cooling upgrades; 6) Managed daily staff request for the Judicial Center and Juvenile Justice Center; 7) Assisted in the development of a preventive and predictive computerized maintenance program; and WHEREAS, Mr. Knorr s annual salary is $35,500 compared to his previous maintenance supervisor s annual salary which was $54,000; and WHEREAS, it is recommended that a salary increase of $10,000 for an annual salary of $45,500 in compensation for his increased responsibilities of Maintenance Supervisor at the Judicial Center and Juvenile Justice Center; and WHEREAS, funding for the salary increase in the amount of $10,000 is available in the Utilities-Electric line items that were otherwise reserved for contingency, and funding for the additional IMRF and FICA is available in cash on hand. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that a FY15 budget adjustment be made to fund this increase in compensation effective December 1, 2014 as follows Salary & Wages +$10, Utilities-Electric - $ 5, Utilities-Electric - $ 5, Cash on Hand +$ 1, IMRF +$ 1, Cash on Hand +$ FICA +$ 765 Packet Pg. 72

73 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages IMRF FICA Passed by the Kane County Board on December 9, Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? No No John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Maint Supervisor Bdgt Adjust Packet Pg. 73

74 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Amending the 2014 Fiscal Year Budget Kane County Sheriff's Office (Overtime Reimbursement) Committee Flow: Judicial/Public Safety Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Chris Collins, Was this item budgeted? No Appropriation Amount: $20, If not budgeted, explain funding source: Reimbursement from ILEAS, Customs and Border Patrol, DOT Highway Safety Project Summary: The Kane County Sheriff's Office provided special assistance to the Illinois Law Enforcement Alarm System (ILEAS), Customs and Border Patrol, and State of Illinois Department of Transportation requiring the use of overtime. ILEAS reimbursed the Sheriff's Office the sum of $10,672, Customs and Border Patrol $3,938.23, and Illinois Department of Transportation $ All the checks were deposited into the Sheriff's Miscellaneous Reimbursement line item and are reimbursements for overtime, therefore a budget adjustment to revenue and expense in the amount of the reimbursement ($20,779) needs to be made. The following are the dates and amounts the checks were deposited with the Kane County Treasurers Office: ILEAS - January 17 $1856; February 13 $1798, March 11 $1218, April 7 $754, May 14 $1740, June 25 $2030, and August 13 $1276. Customs and Border Patrol: June 9 $ , July 8 $682.56, August 11 $ , September 11 $284.70, September 29 $ Department of Transportation August 27 $ TOTAL $20, Packet Pg. 74

75 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. AMENDING THE 2014 FISCAL YEAR BUDGET KANE COUNTY SHERIFF'S OFFICE (OVERTIME REIMBURSEMENT) WHEREAS, the Kane County Sheriff's Office receives reimbursement from agencies requiring special assistance; and WHEREAS, the Sheriff's Office provided special assistance to Illinois Law Enforcement Alarm System, Customs and Border Patrol, and Illinois Department of Transportation; and WHEREAS, the assistance was paid out of the Sheriff's FY 2014 overtime line item ( ) and was not budgeted in FY 2014; and WHEREAS, Illinois Law Enforcement Alarm System reimbursed the Sheriff's Office in the amount Ten Thousand Six Hundred Seventy Two dollars and zero cents ($10,672), Customs and Border Patrol Three Thousand Nine Hundred Thirty Eight dollars and Twenty Three cents ($3,938.23), and Illinois Department of Transportation Six Thousand One Hundred Sixty Nine dollars and Sixteen cent ($6,169.16), and it was deposited into the Sheriff's miscellaneous revenue line item ( ); and NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that the following FY2014 budget adjustment be made to reflect this transfer: Miscellaneous Reimbursement $20, Overtime $20, Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? Overtime No Yes N/A Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Overtime Reimbursement Packet Pg. 75

76 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Authorizing Ongoing Transfer of Funds for County Information Technologies Department Outside Agency Services and Support Committee Flow: Administration Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Bill Lake, Was this item budgeted? No Appropriation Amount: $26,000 If not budgeted, explain funding source: Miscellaneous Other Summary: The County Information Technologies Department is responsible to maintain and support County computers. The purchase and lease of New World public safety software for the County has given agencies the ability to share public safety data. As a result, it has become necessary for outside agencies (policing and fire) to configure various computer devices that enable access to the records management and computer aided dispatch. The Information Technologies Department has neither been funded nor given the responsibility to work on outside agency computers. The outside agencies shall be charged a mutually agreed upon fee for a scope of work (setup, troubleshooting and maintenance) when requesting the County to assist. These funds will be used to compensate County employees for each unit of support performed outside of their normal required duties. To accomplish this, we are asking that information Technologies Department be permitted to invoice the agencies for the agreed upon scope of work, receive the funds into a miscellaneous revenue account, transfer the funds into salary and compensate our employees according to the units of support invoiced. Packet Pg. 76

77 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. AUTHORIZING ONGOING TRANSFER OF FUNDS FOR COUNTY INFORMATION TECHNOLOGIES DEPARTMENT OUTSIDE AGENCY SERVICES AND SUPPORT WHEREAS, the Kane County Information Technologies Department receives requests from agencies requiring special assistance; and WHEREAS, the Information Technologies Department is the only department having access to applications required to perform special assistance for Illinois law enforcement agencies, fire departments, park and forest preserve; and WHEREAS, the assistance requested by these agencies is outside of the Information Technologies employees required duties and responsibilities; and NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that the Information Technologies Department employees receive appropriate compensation for units of work performed with a transfer of funds received from outside agencies and that the FY 2015 budget adjustment be made to reflect this transfer Miscellaneous Other $26, Salaries and Wages $21, Transfer to Other Funds $ 4, Transfer From Other Funds $ 2, IMRF $ 2, Transfer From Other Funds $ 1, FICA/SS $ 1,989 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Salaries and Wages Transfer to other funds Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? no no Miscellaneous Other Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Outside Agency Support Packet Pg. 77

78 Budget Information: RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Amending the 2015 Fiscal Year Budget for the Kane County Water Resources Division: Fee in Lieu of Detention Committee Flow: County Development Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Jodie Wollnik, Was this item budgeted? No Appropriation Amount:$45,000 If not budgeted, explain funding source: Resolution amends budget Summary: This Resolution amends the FY15 budget for the construction of the Regional Detention Facility to alleviate flooding in Pine Tree and Kaneland Estates subdivisions in unincorporated Kaneville Township. Packet Pg. 78

79 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. AMENDING THE 2015 FISCAL YEAR BUDGET FOR THE KANE COUNTY WATER RESOURCES DIVISION: FEE IN LIEU OF DETENTION WHEREAS, the Kane County Stormwater Management Ordinance allows a development to pay a fee in lieu of constructing the required stormwater detention for a development and fees collected are held in a special account to be used for the purpose of constructing regional detention facilities that provide watershed benefits; and WHEREAS, the Kane County agreement with East 80, LLC and East Watson, LLC will provide for the construction of a Regional Detention Facility to alleviate flooding in the Pine Tree and Kaneland Estates subdivisions; and WHEREAS, the agreement requires the construction of 3.5 acre-ft of detention storage on the Owners property for which he will be reimbursed a maximum of $45,000 for material, fuel and equipment rental costs in accordance with the terms and conditions of the agreement. NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that the FY15 Stormwater Management budget be amended as follows: Cash on Hand +$45, Contracts +$45,000 Line Item Line Item Description Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Are funds currently available for this Personnel/Item/Service in the specific line item? If funds are not currently available in the specified line item, where are the funds available? Cash on Hand Budget Revision Yes n/a Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Budget Amendment for Regional Detention Facility Packet Pg. 79

80 RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Authorizing Creation of a Special Revenue Fund to Administer the Victim Impact Panel (VIP) Program (Court Services) Committee Flow: Judicial/Public Safety Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Lisa Aust, Budget Information: Was this item budgeted? N/A If not budgeted, explain funding source: Appropriation Amount: Summary: General Order directs that Kane County Court Services shall facilitate each Victim Impact Panel presentation including collection, depositing and distributions of fees collected. To minimize expense and improve efficiency and transparency, it is appropriate to set up a special revenue fund to manage revenue and expenses associated with General Order Packet Pg. 80

81 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. AUTHORIZING CREATION OF A SPECIAL REVENUE FUND TO ADMINISTER THE VICTIM IMPACT PANEL (VIP) PROGRAM (COURT SERVICES) WHEREAS, the Sixteenth Judicial Circuit has established a Victim Impact Panel (VIP) Program pursuant to 625 ILCS 5/ ; and WHEREAS, General Order directs that Court Services shall facilitate each VIP presentation, including collection, depositing and distribution of the fees collected from the defendants who are court ordered to participate with the VIP program; and WHEREAS, Court Services wishes to minimize mileage expenses of employees making bank deposits and improve efficiency and transparency by being able to distribute monies through the New World system; and WHEREAS, It is appropriate to set up a special revenue fund, as listed below, for Court Services to manage revenue and expenses associated with obligations as assigned under General Order 14-24; and WHEREAS, the below listed fund will be managed by Kane County Court Services; and NOW, THEREFORE, BE IT RESOLVED that the following fund is established for Court Services use as follows; Victim Impact Panel Special Revenue Fund: Number Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Special Revenue Fund VIP Packet Pg. 81

82 RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Resolution No. Authorizing the County to Implement a Administrative Cost Recovery Fee as Part of the Administration of the Kane County Electrical Power Aggregation Program Committee Flow: Energy and Environmental Committee, Finance and Budget Committee, Executive Committee, County Board Contact: Ken Anderson Jr., Budget Information: Was this item budgeted? N/A If not budgeted, explain funding source: N/A Appropriation Amount: Summary: The County has continued to move forward with the adopted Electrical Power Aggregation Program and we are at the point to go out for a public bidding process to secure reduced electrical rates for residential and small commercial retail customers in the unincorporated areas of Kane County. The County has incurred and will incur costs to implement and manage this aggregation program. These costs may be reimbursed to the County by the most responsive Retail Electrical Supplier selected. During the initial public hearings and public process the County has made it clear that an administrative cost recovery fee may be necessary to administer the Kane County Electrical Power Aggregation Program for those who are benefiting from the electrical rates. Therefore it is in the best interest to receive an administrative cost recovery fee in the amount of $ per Kilo-Watt Hour (kwh) of usage in the program. Packet Pg. 82

83 STATE OF ILLINOIS COUNTY OF KANE RESOLUTION NO. AUTHORIZING THE COUNTY TO IMPLEMENT A ADMINISTRATIVE COST RECOVERY FEE AS PART OF THE ADMINISTRATION OF THE KANE COUNTY ELECTRICAL POWER AGGREGATION PROGRAM WHEREAS, the Illinois Power Agency Act, Chapter 20, Illinois Compiled Statutes, Act 3855, provided the County of Kane, Illinois may operate the aggregation program under the Act as an optout program for residential and small commercial retail customers in the unincorporated areas of Kane County (not including Aurora and Dundee Townships) that are supplied electricity by Commonwealth Edison Company, if a referendum is passed by a majority vote of the unincorporated residents pursuant to the requirements under the Act, the County submitted the question in a referendum on March 18, 2014, and a majority of the electors voting on the question voted in the affirmative; and WHEREAS, on August 12, 2014, the Kane County Board ( County Board ) authorized and adopted Ordinance the Kane County Electrical Power Aggregation Plan of Operation and Governance; and WHEREAS, the County has incurred and will incur costs to implement and manage this aggregation program. These costs may be reimbursed to the County by the most responsive Retail Electrical Supplier within 60 days of each anniversary date of the initiation of the aggregation program; and WHEREAS, the County has made it clear during the public hearings and public process that such an administrative cost recovery fee may be necessary to administer the Kane County Electrical Power Aggregation Program for those who are benefiting from the electrical rates. The County Board finds it is in the best interest to receive an administrative cost recovery fee in the amount of $ per Kilo-Watt-Hour (kwh) of usage in the program; and WHEREAS, the County shall evaluate the amount of the administrative cost recovery fee on an annual basis and if necessary shall adjust it accordingly. If changes are required they shall be adopted by the County Board; and NOW, THEREFORE, BE IT RESOLVED the County Board hereby adopts by resolution the requirement of an administrative cost recovery fee in the amount of $ kwh, which shall be paid by the Retail Electrical Supplier of those who are part of the Kane County Electrical Power Aggregation Program. Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Electrical Aggregation Administrative Cost Recovery Fee Implementation Packet Pg. 83

84 RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Ordinance No. Additional Amendment Sec (A) of the Kane County Code (Depositories for Funds of County Treasurer/Collector) Committee Flow: Finance and Budget Committee, Executive Committee, County Board Contact: David Rickert, Budget Information: Was this item budgeted? N/A If not budgeted, explain funding source: Appropriation Amount: N/A Summary: Adding additional brokerage firm to approved depositories: Stifel Packet Pg. 84

85 STATE OF ILLINOIS COUNTY OF KANE ORDINANCE NO. ADDITIONAL AMENDMENT SEC (A) OF THE KANE COUNTY CODE (DEPOSITORIES FOR FUNDS OF COUNTY TREASURER/COLLECTOR) WHEREAS, David J. Rickert, Treasurer and ex-officio Collector of the County of Kane, State of Illinois, pursuant to Statutory authority, has requested this County Board to designate a bank, banks or other depository in which the funds or monies in his custody as County Treasurer and exofficio Collector of this County may be deposited; and NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that Section 2-196(a) of the Kane County Code shall be amended by the additional of the following depository: Stifel This ordinance shall be effective upon passage by the Kane County Board. Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Cty Code SEC (a) Packet Pg. 85

86 RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Ordinance No. Abating the Taxes Levied for the Year 2014 to Pay Debt Service on $7,670,000 General Obligation Alternate Bonds (Riverboat Revenue Alternate Revenue Source) Series 2010 Committee Flow: Finance and Budget Committee, Executive Committee, County Board Contact: Joseph Onzick, Budget Information: Was this item budgeted? N/A If not budgeted, explain funding source: Appropriation Amount: Summary: This ordinance is a housekeeping item done at year end to abate property taxes levied by bond ordinances when alternate revenue sources are sufficient to fund the debt service. In this case, the reimbursements received from the municipalities and County Departments that participated in the Recovery Zone Bond program are sufficient to fund the debt service. Packet Pg. 86

87 STATE OF ILLINOIS COUNTY OF KANE ORDINANCE NO. ABATING THE TAXES LEVIED FOR THE YEAR 2014 TO PAY DEBT SERVICE ON $7,670,000 GENERAL OBLIGATION ALTERNATE BONDS (RIVERBOAT REVENUE ALTERNATE REVENUE SOURCE) SERIES 2010 WHEREAS, the County Board of the County of Kane, Illinois (the County ) by Ordinance No adopted on December 14, 2010 (the Ordinance ), did provide for the issue of $7,670,000 General Obligation Alternate Bonds (Riverboat Revenue Alternate Revenue Source), Series 2010 (the Bonds ) and the levy of a direct annual tax sufficient to pay the debt service on the Bonds; and WHEREAS, the County Treasurer has determined that the Pledged Revenues (as defined in the Ordinance) for the calendar year 2014 provide an amount equal to 1.25 the Ordinance; and WHEREAS, the County has sufficient Pledged Revenues on deposit in the Pledged Revenues Subaccount of the Principal and Interest Account established pursuant including December 15, 2015; and WHEREAS, it is necessary and in the best interests of the County that the taxes heretofore levied for the year 2014 to pay the debt service on the Bonds be abated. NOW, THEREFORE, BE IT ORDAINED by the County Board of the County of Kane, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2014 in the Ordinance is hereby abated in its entirety. Section 2. Filing of the Ordinance. Forthwith upon the adoption of this Ordinance, the County Clerk of the County shall file a certified copy hereof in his office and it shall be the duty of said County Clerk to abate said tax levied for the year 2014 in accordance with provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect herewith upon its passage and approval, without publication or posting or any further act or requirement. Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Tax Abatement $7,670,000 Packet Pg. 87

88 Kane County General Obligation Alternate Bonds (Riverboat Revenue Alternate Revenue Source) Series 2010 Tax Abatement Analysis Tax Year 2014 General Obligation Alternate Bonds (Riverboat Revenue Alternate Revenue Source) Series 2010 Required Debt Service for Bond Year 1/1/ /31/2015 6/15/2015 Interest 115, /15/2015 Interest 115, /15/2015 Principal 660, Required Debt Service for Bond Year 1/1/ /31/ , Criteria #1: Are Pledged Revenues no less than equal to the Debt Service for Bond Year? Required Debt Service for Bond Year 1/1/ /31/2015 (890,107.50) Debt Service Factor 1.25 Required Pledged Revenues (Riverboat Revenue) (1,112,634.38) Add: Riverboat Revenue Collected YTD as of 11/14/2014 3,262, Pledged Revenue Collected YTD Exceeds Required Pledged Revenue 2,149, Criteria #1 has been met Criteria #2: Have Pledged Revenues been deposited in the Bond Fund in amount sufficient to pay Debt Service for Bond Year? Recovery Zone Bond Cash Balance as of 11/14/14 955, Add: Recovery Zone Bond Reimbursement Receivables Due Prior to 12/15/14 502, Add: Recovery Zone Bond scheduled transfers for 12/1/14 215, Add: Recovery Zone Bond Interest Rebate Receivable Due Prior to 12/15/14 51, Less: 12/15/2014 Interest Payment (123,438.75) Less: 12/15/2014 Principal Payment (645,000.00) Expected Recovery Zone Bond Cash Balance after receipts & Payments 956, Less: Required Debt Service for Bond Year 1/1/ /31/2015 (890,107.50) There is sufficient balance in Recovery Zone Bond Debt Service Fund 66, Criteria #2 has been met Since both cirteria have been met, the County Board is hereby requested to abate the General Tax Levy that would otherwise have been levied to make the debt service payments. Packet Pg. 88

89 RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Ordinance No. Abating the Tax Heretofore Levied for the Year 2014 to Pay the Debt Service on $27,225,000 General Obligation Alternate Bonds (State Income Tax Alternate Revenue Source), Series 2013 of the County of Kane, Illinois Committee Flow: Finance and Budget Committee, Executive Committee, County Board Contact: Joseph Onzick, Budget Information: Was this item budgeted? N/A If not budgeted, explain funding source: Appropriation Amount: Summary: This ordinance is a housekeeping item done at year end to abate property taxes levied by bond ordinances when alternate revenue sources are sufficient to fund the debt service. In this case, the State Income Tax revenue is sufficient to fund the debt service. Packet Pg. 89

90 STATE OF ILLINOIS COUNTY OF KANE ORDINANCE NO. ABATING THE TAX HERETOFORE LEVIED FOR THE YEAR 2014 TO PAY THE DEBT SERVICE ON $27,225,000 GENERAL OBLIGATION ALTERNATE BONDS (STATE INCOME TAX ALTERNATE REVENUE SOURCE), SERIES 2013 OF THE COUNTY OF KANE, ILLINOIS WHEREAS, the County Board of the County of Kane, Illinois (the County ) by Ordinance No adopted on March 12, 2013 (the Ordinance ), did provide for the issue of $27,225,000 General Obligation Alternate Bonds (State Income Tax Alternate Revenue Source), Series 2013 (the Bonds ) and the levy of a direct annual tax sufficient to pay the debt service on the Bonds; and WHEREAS, the County Treasurer has determined that the Pledged Revenues (as defined in the Ordinance) for the calendar year 2014 provide an amount equal to 1.25 times the debt service on the 2013 Bonds up to and including December 15, 2015, pursuant to the Ordinance; and WHEREAS, the County has sufficient Pledged Revenues on deposit in the Pledged Revenues Subaccount of the Principal and Interest Account established pursuant to the 2013 Ordinance for the purpose of paying debt service on the 2013 Bonds up to and including December 15, 2015; and WHEREAS, it is necessary and in the best interests of the County that the taxes heretofore levied for the year 2014 to pay the debt service on the Bonds be abated. NOW, THEREFORE, BE IT ORDAINED by the County Board of the County of Kane, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2014 in the Ordinance is hereby abated in its entirety. Section 2. Filing of the Ordinance. Forthwith upon the adoption of this Ordinance, the County Clerk of the County shall file a certified copy hereof in his office and it shall be the duty of said County Clerk to abate said tax levied for the year 2014 in accordance with provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect herewith upon its passage and approval, without publication or posting or any further act or requirement. Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Tax Abatement $27,225,000 Packet Pg. 90

91 Kane County General Obligation Bonds (State Income Tax Revenue Alternate Revenue Source) Series 2013 Tax Abatement Analysis Tax Year 2014 General Obligation Alternate Bonds (State Income Tax Revenue Alternate Revenue Source) Series 2013 Required Debt Service for Bond Year 1/1/ /31/2015 6/15/2015 Interest 372, /15/2015 Interest 372, /15/2015 Principal 2,515, Required Debt Service for Bond Year 1/1/ /31/2015 3,260, Criteria #1: Are Pledged Revenues no less than equal to the Debt Service for Bond Year? Required Debt Service for Bond Year 1/1/ /31/2015 (3,260,050.00) Debt Service Factor 1.25 Required Pledged Revenues (State Income Tax Revenue) (4,075,062.50) Add: State Income Tax Revenue Collected YTD as of 11/14/2014 4,519, Pledged Revenue Collected YTD Exceeds Required Pledged Revenue 444, Criteria #1 has been met Criteria #2: Have Pledged Revenues been deposited in the Bond Fund in amount sufficient to pay Debt Service for Bond Year? JJC/AJC Refunding Debt Service Cash Balance as of 11/15/14 2,013, Add: State Income Tax Revenue Scheduled to be Transferred to Debt Service Fund 12/1/2014 2,454, Add: Riverboat Grant Scheduled to be Transferred to Debt Service Fund 12/1/ , Less: 12/15/2014 Interest Payment (392,700.00) Less: 12/15/2014 Principal Payment (1,345,000.00) ExpectedJJC/AJC Refunding Debt Service Cash Balance after receipts & Payments 3,535, Less: Required Debt Service for Bond Year 1/1/ /31/2015 (3,260,050.00) There is sufficient balance in JJC/AJC Refunding Debt Service Fund 275, Criteria #2 has been met Since both cirteria have been met, the County Board is hereby requested to abate the General Tax Levy that would otherwise have been levied to make the debt service payments. Packet Pg. 91

92 RESOLUTION/ORDINANCE EXECUTIVE SUMMARY Ordinance No. Abating the Taxes Levied for the Year 2014 to Pay the Debt Service On $26,875,000 G.O. Refunding Bonds (MFT Alt Rev Source) Series 2004 and $40,000,000 G.O. Alternate Bonds (RTA Sales Tax Alt Rev Source) Series 2009 Committee Flow: Finance and Budget Committee, Executive Committee, County Board Contact: Joseph Onzick, Budget Information: Was this item budgeted? N/A If not budgeted, explain funding source: Appropriation Amount: Summary: This ordinance is a housekeeping item done at year end to abate property taxes levied by bond ordinances when alternate revenue sources are sufficient to fund the debt service. In this case, the Motor Fuel Tax revenue is sufficient to fund the G.O. Refunding Bonds (MFT Alt Rev Source) Series 2004 debt service, and the RTA Sales Tax revenue is sufficient to fund the G.O. Alternate Bonds (RTA Sales Tax Alt Rev Source) Series 2009 debt service. Packet Pg. 92

93 STATE OF ILLINOIS COUNTY OF KANE ORDINANCE NO. ABATING THE TAXES LEVIED FOR THE YEAR 2014 TO PAY THE DEBT SERVICE ON $26,875,000 G.O. REFUNDING BONDS (MFT ALT REV SOURCE) SERIES 2004 AND $40,000,000 G.O. ALTERNATE BONDS (RTA SALES TAX ALT REV SOURCE) SERIES 2009 WHEREAS, the County Board of The County of Kane, Illinois (the County ) by by Ordinance No , adopted by the County Board of the County on March 9, 2004 (the 2004 Ordinance ), did provide for the issuance of $26,875,0000 General Obligation Refunding Bonds (MFT Alternate Revenue Source), Series 2004 (the 2004 Bonds ), and by Ordinance No passed by the County Board of the County on October 13, 2009 and approved by the Chairman of the County Board on October 14, 2009 (the 2009 Ordinance) did provide for the issuance of $40,000,000 General Obligation Alternate Bond (Regional Transportation Authority Sales Tax Alternate Revenue Source), Series 2009 (the 2009 Bonds ) and the levy of direct annual taxes sufficient to pay the debt service on the the 2004 Bonds and the 2009 Bonds; and WHEREAS, the County Treasurer has determined that the Pledged Revenues (as defined in the 2004 Ordinance) for the calendar year 2014 provide an amount equal to 1.25 times the debt service on the 2004 Bonds up to and including January 1, 2016, pursuant to the 2004 Ordinance; and WHEREAS, the County Treasurer has determined that the Pledged Revenues (as defined in the 2009 Ordinance) for the calendar year 2014 provide an amount equal to 1.25 times the debt service on the 2009 Bonds up to and including December 15, 2015, pursuant to the 2009 Ordinance; and WHEREAS, the County has sufficient Pledged Revenues on deposit in the Pledged Revenues Accounts of the Alternate Bond Funds established pursuant to the 2004 Ordinance for the purpose of paying the debt service on the 2004 Bonds up to and including January 1, 2016; and WHEREAS, the County has sufficient Pledged Revenues on deposit in the Pledged Revenues Subaccount of the Principal and Interest Account established pursuant to the 2009 Ordinance for the purpose of paying debt service on the 2009 Bonds up to and including December 15, 2015; and WHEREAS, it is necessary and in the best interests of the County that the taxes heretofore levied for the year 2014 to pay the debt service on the 2004 Bonds and the 2009 Bonds be abated. Packet Pg. 93

94 NOW, THEREFORE, BE IT ORDAINED by the County Board of The County of Kane, Illinois, as follows: Section 1. Abatement of Tax. The taxes heretofore levied for the year 2014 in the 2004 Ordinance are hereby abated in their entirety. The taxes heretofore levied for the year 2014 in the 2009 Ordinance, as previously reduced, are hereby abated for the year 2014 in their entirety. Section 2. Filing of this Ordinance. Forthwith upon the adoption of this Ordinance, the County Clerk of the County shall file a certified copy hereof in his office and it shall be the duty of said County Clerk to abate said taxes levied for the year 2014 in accordance with provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval without publication or posting or any further act or requirement. Passed by the Kane County Board on December 9, John A. Cunningham Clerk, County Board Kane County, Illinois Christopher J. Lauzen Chairman, County Board Kane County, Illinois Vote: Tax Abatement $26,875,000 Packet Pg. 94

95 Kane County General Obligation Refunding Bonds (Motor Fuel Tax Alternate Revenue Source) Series 2004 Tax Abatement Analysis Tax Year 2014 General Obligation Refunding Bonds (Motor Fuel Tax Alternate Revenue Source) Series 2004 Required Debt Service for Bond Year 1/2/2015-1/1/2016 7/1/2015 Interest 462, /1/2016 Interest 462, /1/2016 Principal 2,575, Required Debt Service for Bond Year 1/2/2015-1/1/2016 3,499, Criteria #1: Are Pledged Revenues no less than 1.25 times Debt Service for Bond Year? Required Debt Service for Bond Year 1/2/2015-1/1/2016 (3,499,000.00) Debt Service Factor 1.25 Required Pledged Revenues (Motor Fuel Tax) (4,373,750.00) Add: Motor Fuel Tax Revenue Collected YTD as of 11/14/2014 5,516, Pledged Revenue Collected YTD Exceeds Required Pledged Revenue 1,142, Criteria #1 has been met Criteria #2: Have Pledged Revenues been deposited in the Bond Fund in amount sufficient to pay Debt Service for Bond Year? Motor Fuel Tax Debt Service Fund Cash Balance as of 11/14/2014 2,998, Plus: Motor Fuel Tax Scheduled to be Transferred to Debt Service Fund 12/1/2014 3,499, Less 1/1/2015 Interest Payment (526,181.25) Less 1/1/2015 Principal Payment (2,445,000.00) Motor Fuel Tax Debt Service Fund Balance at beginning of bond year 3,526, Required Debt Service for Bond Year 1/2/2015-1/1/2016 (3,499,000.00) Motor Fuel Tax Debt Service Fund Balance Will Exceed Required Debt Service Payment for Bond Year 27, Criteria #2 has been met Since both cirteria have been met, the County Board is hereby requested to abate the General Tax Levy that would otherwise have been levied to make the debt service payments. Packet Pg. 95

96 Kane County General Obligation Bonds (RTA Sales Tax Alternate Revenue Source) Series 2009 Tax Abatement Analysis Tax Year 2014 General Obligation Refunding Bonds (RTA Sales Tax Alternate Revenue Source) Series 2009 Required Debt Service for Bond Year 1/1/ /31/2015 6/15/2015 Interest - 12/15/2015 Interest - 12/15/2015 Principal - Required Debt Service for Bond Year 1/1/ /31/ Criteria #1: Are Pledged Revenues no less than equal to the Debt Service for Bond Year? Required Debt Service for Bond Year 1/1/ /31/ Debt Service Factor 1.25 Required Pledged Revenues (RTA Sales Tax) - Add: RTA Sales Tax Revenue Collected YTD as of 11/14/ ,911, Pledged Revenue Collected YTD Exceeds Required Pledged Revenue 10,911, Criteria #1 has been met Criteria #2: Have Pledged Revenues been deposited in the Bond Fund in amount sufficient to pay Debt Service for Bond Year? RTA Sales TaxDebt Service Fund Cash Balance as of 11/14/2014 8,520, Add: RTA Sales Tax Scheduled to be Transferred to Debt Service Fund 12/1/ Add: Building America Bond Interest Rebate Receivable Due Prior to 12/15/14 40, Less: 12/15/2014 Interest Payment (124,200.00) Less: 12/15/2014 Principal Payment (8,280,000.00) RTA Sales Tax Debt Service Fund Balance at beginning of bond year 157, Required Debt Service for Bond Year 1/1/ /31/ RTA Sales Tax Debt Service Fund Balance Will Exceed Required Debt Service Payment for Bond Year 157, Criteria #2 has been met Since both cirteria have been met, the County Board is hereby requested to abate the General Tax Levy that would otherwise have been levied to make the debt service payments. Packet Pg. 96

97 Court Case Management Project Report November 2014 Submitted by: Bob Enright, CMS Project Manager and Barb Garza, ITD Project Manager Project Sponsor: Roger Fahnestock, ITD Chief Information Officer Project Overview: The Kane County Court Case Management Project is a joint effort between the Judiciary, Circuit Clerk, States Attorney and Public Defenders Office to implement the full-featured commercial court case management system provided by Tyler Technologies called Odyssey. Once implemented, Odyssey will be enable information sharing between Kane County Justice Partners in a timely, accurate and efficient manner. Project Status: The fit assessment occurred from November 12th thru November 20th. Staff from Tyler demonstrated functionality of the Odyssey software and county staff discussed how their different areas function. The purpose of the fit assessment is to discover where the software may need future development or where current business functions may be altered to work with the software as it is. IT staff is in the process of procuring the hardware and software that will serve as the foundation for the Case Management System. Schedule: 1. Fit Analysis report is due in mid to late December. This will identify areas where additional software development may need to occur. 2. An assessment of the first data extract is expected in mid-december. 3. Training for Management is ongoing utilizing Tyler s online training - Tyler University. 4. A test system should be in place within the next several days. Budget: (Budget Performance Report attached) No outstanding issues or new issues that will affect budget have been identified. Next invoice is expected in December for Project Management Service for $ 88,000. Scope: 1. Infrastructure Planning and procurement is ongoing. 2. Integration efforts are being identified including interfaces with Court Service and Law Enforcement. Packet Pg. 97

98 Budget Performance Report Fiscal Year to Date 10/31/14 Include Rollup Account and Rollup to Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total Fund Judicial Technology Sales Tax REVENUE Department Other- Countywide Expenses Sub-Department Revenues Sales Tax- RTA 896, , , , , , Investment Income 4, , , , (10,347.14) 343 1, Transfer From Other Funds 1,000, ,000, ,000, ,450, Cash On Hand 1,532, , ,659, ,659, Sub-Department Revenues Totals $3,433, $127, $3,560, $89, $0.00 $1,727, $1,833, % $2,379, Department Other- Countywide Expenses Totals $3,433, $127, $3,560, $89, $0.00 $1,727, $1,833, % $2,379, REVENUE TOTALS $3,433, $127, $3,560, $89, $0.00 $1,727, $1,833, % $2,379, EXPENSE Department Other- Countywide Expenses Sub-Department Judicial Technology Sales Tax Salaries and Wages 275, , , , , , , Healthcare Contribution 79, (7,737.00) 71, , , , , Dental Contribution 2, , , FICA/SS Contribution 21, , , , , , IMRF Contribution 30, , , , , , Contractual/Consulting Services.00 80, , , , (21,446.12) , Software Licensing Cost.00 2, , , Liability Insurance 5, , , Workers Compensation 5, , , Unemployment Claims Conferences and Meetings 2, , , , (23,437.92) Employee Training 6, , , , Employee Mileage Expense (173.76) General Association Dues (129.00) Office Supplies , (964.93) Computer Related Supplies 3, , , Computer Hardware- Non Capital (660.28) Computers , (10,299.00) Computer Software- Capital 3,000, ,000, , ,002, ,997, Computer Software License Cost.00 26, , , Sub-Department Judicial Technology Sales Tax $3,433, $127, $3,560, $990, $0.00 $1,486, $2,074, % $119, Totals Department Other- Countywide Expenses Totals $3,433, $127, $3,560, $990, $0.00 $1,486, $2,074, % $119, EXPENSE TOTALS $3,433, $127, $3,560, $990, $0.00 $1,486, $2,074, % $119, Fund Judicial Technology Sales Tax Totals REVENUE TOTALS 3,433, , ,560, , ,727, ,833, ,379, Run by Enright, Bob on 11/18/ :14:30 AM Page 1 of 2 Packet Pg. 98

99 Budget Performance Report Fiscal Year to Date 10/31/14 Include Rollup Account and Rollup to Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total EXPENSE TOTALS 3,433, , ,560, , ,486, ,074, , Fund Judicial Technology Sales Tax Totals $0.00 $0.00 $0.00 ($901,305.49) $0.00 $241, ($241,282.22) $2,259, Grand Totals REVENUE TOTALS 3,433, , ,560, , ,727, ,833, ,379, EXPENSE TOTALS 3,433, , ,560, , ,486, ,074, , Grand Totals $0.00 $0.00 $0.00 ($901,305.49) $0.00 $241, ($241,282.22) $2,259, Run by Enright, Bob on 11/18/ :14:30 AM Page 2 of 2 Packet Pg. 99

100 OFFICE OF THE KANE COUNTY AUDITOR TERRY HUNT, KANE COUNTY AUDITOR ANDREA RICH DEPUTY AUDITOR MARGARET TODD-CAVE STAFF AUDITOR 719 S.BATAVIA AVENUE GENEVA, ILLINOIS (FAX) Updates from the Auditor s Office November 26, 2014 FINANCE and BUDGET COMMITTEE REPORT Audits for the Children s Waiting Room Fund, DUI Fund, and Foreclosure Mediation Fund have been completed. The reports were circulated to the Judicial & Public Safety Committee and various stakeholders electronically on November 13, The reports are also available on the website at The draft report of the Law Library Fund audit has been provided to the stakeholders for their review and response to the findings and recommendations. The final version of that audit report will be available for the next meeting of this committee. Collar County Comparison The County Board recently passed the levies for tax year 2014 payable 2015 and the corresponding budget for fiscal year The result was to continue to hold the aggregate Kane County tax levy frozen. For information purposes only the following schedule compares the cost of county provided services for the five collar counties of DuPage, Kane, Lake, McHenry and Will for the tax year 2013 payable 2014 in a generalized summary. (That is the most current information that is available for every county). The schedule begins with the Equalized Assessed Valuation before adjustments and the Tax Levy request for each county to calculate an Effective Tax Rate. The Tax Levy Request is also analyzed on the basis of population for each county to calculate a Cost Per Resident for services provided by the respective counties. Among the five collar counties, Kane has the lowest Tax Levy and is second lowest in both the Effective Tax Rate and Cost Per Resident. The following schedule shows the details and charts for the three categories mentioned. 1 Packet Pg. 100

101 Page 2 Packet Pg. 101

102 Accounts Payable Claims Paid Report 1,684 invoices were processed in October 2014 which resulted in payments of $6,875,912. The detailed report is available on the County Auditor s section of the Kane County website at The chart shown below illustrates the comparison between accounts payable claims paid by month thus far (eleven months) for fiscal year 2014 and the monthly payments made for the entire 2013 and 2012 fiscal years. Because there are many factors which influence the timing of payments, this schedule is provided simply for information purposes and it should not be used as a forecast for the balance of fiscal year 2014 payments. Page 3 Packet Pg. 102