GENERAL PURPOSE FINANCIAL STATEMENTS For the Year Ended
TABLE OF CONTENTS Page Independent Auditor s Report...1 2 Management Discussion and Analysis...3 10 BASIC FINANCIAL STATEMENTS Government Wide Financial Statements Statement of Net Assets... 11 Statement of Activities...12 Fund Financial Statements Governmental Funds Balance Sheet...13 Reconciliation of Fund Balances of Governmental Fund to the Governmental Activities i n the Statement of Net Assets...14 Statement of Revenues, Expenditures, and Changes Changes in Fund Balances...15 Reconciliation of the Governmental Funds, Statement of Revenues Expenditures, and Changes in Fund Balances to the Governmental Activities i n the Statement of Activities...16 Fiduciary Funds Stat ement of Fiduciary N et Assets...17 Statement of Ch anges in Fiduciary Net Assets...18 Notes to the Financial Statements...19 40 REQUIRED SUPPLEMENTARY INFORMATION IL Municipal Retirement Fund Schedule of Funding Progress...41 Statements of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual General Fund...42 51 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Bond Fund...52 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Bu dget, Final Budget and Actual Township Bridge Fund...53 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Moto r Fuel Tax Fund...54 Notes to Required Supplementary Information...55
TABLE OF CONTENTS Continued OTHER SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Non Major Governmental Funds Combining Balance Sheet...56 59 Combining Statement of Revenues, Expenditures and Changes in Fund Balance...60 63 Statement of Revenues, Expenditures and Changes in Fund Balance Original Budget, Final Budget and Actual: County Highway Fund...64 County Bridge Fund...65 County Hi ghway Equipment Fund...66 Enginee ring Fund...67 Green Road Fund...68 Sheriff Grant Fund...69 Animal Control Fund...70 Germany Road Fund...71 Drug Investigation Fund...72 Mobility and Access Fund...73 DUI Education Fund...74 IL Municipal Retirement Fund...75 Workman s Compensation Fund...76 Liability Insurance Fund...77 Permanent Recor ds Fund...78 ESDA Special Tax Fund...79 Court Security Fund...80 Tax Automation Fund...81 Court Automation Fund...82 Revenue Stamps Fund...83 Marriage Fund...84 Law Library Fund...85 Judgment Fund...86 Bluford S hort Street Bridge Fund...87 Forfeited Funds...88 Document Storage Fund...89 Mapping Fund...90 Sherif f s Federal Seizure Fund...91 Coroner Fees Fund...92 Illinois Redeploy Fund...93 JABIG Fund...94 Probation Services Fund...95
JEFFERSON COUNTY, ILLINOI S TABLE OF CONTENTS Continued Combining and Individual Fund Statements and Schedules Concluded Non Major Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance Original Budget, Final Budget and Actua l: Non Major Fiduciary Funds Birth/Marriage Automation Fund...96 911 System Fund...97 Federal Aid Matching Fund...98 Moore s Prairie Water Grant...99 JCSO Dare Fund...100 Victim Impact Fund...101 Combining Statement of Fiduciary Net Assets Private Purpose Trust Fund...102 Combining Statement of Changes in Fiduciary Net Assets Private Purpose Trust Fund...103 Combining Statement of Fiduciary Net Assets Agency Funds...104 105 Component Unit Statement of Net Assets Component Un it County Board of Health...106 Statement of Revenues, Expenses and Changes in Net Assets Original Budget, Final Budget and Actual Component U nit County Board of Health...107 Information Required By Bond Ordinance 2003 2 Balance Sheet Debt Service Funds...108 Summary and Comments of Bond Ordinance 2003 2 Compliance...109 110
TABLE OF CONTENTS Concluded SINGLE AUDIT SECTION Schedule of Ex pendit ures of Federal Awards...111 114 Notes to the Schedule of Ex penditure s of Federal Awards...115 Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards...116 117 Independent Auditor s Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accord ance with OMB Circular A 133...118 119 Schedule of F indin gs and Questioned Costs...120 122 Schedule of S tatus of Prior Year Findings...123
INDEPENDENT AUDITOR'S REPORT Chairman and County Board of Commissioners Jefferson County, Illinois We have audited the accompanying combined financial statements of the governmental activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Jefferson County, Illinois as of and for the year ended, which collectively comprise the County s basic financial statements as listed in the table of contents. These financial statements are the responsibility of Jefferson County's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing St andards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examini ng, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial sta tement presentation. We believe that our audit provides a reasonable basis for our opinion s. The financial statements referred to above do not include financial data of the Jefferson County Mental Health (708) Board, which should be included in order to conform to accounting principles generally accepted in the United States. In our opinion, except for the effects on the financial statements referred to in the preceding paragraph, the financial statements referred to above present fairly, in all materia l respects, the respective financial position of the governmental activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Jefferson County, Illinois, as of November 30, 2010, and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have a lso issued our report dated May 17, 2011, on our consideration of Jefferson County, Illinois internal control over financial reporting and our tests of its compliance with certain provisions of laws, re gulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compli ance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Accounting principles generally accepted in the United States of America require that the management s discussion and analysis and budgetary comparison information on pages 3 through 10 and 42 through 54 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain l imited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing th e information for consistency with management s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the inf ormation because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Jefferson County, Illinois s financial statements as a whole. The combining and individual nonmajor fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the fin ancial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A 133, Audits of States, Local Governments, and Non Profit Organiza tions, and is also not a required part of the financial statements. The combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate dir ectly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including compa ring and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generall y accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. Emling & Hoffman, P.C. Du Quoin, Illinois May 17, 2011 2
MANAGEMENT DISCUSSION & ANALYSIS
Jefferson County, Illinois Management s Discussion and Analysis For the Year Ended The management of Jefferson County, Illinois offers this overview and analysis of the financial activities of the county, for the fiscal year ended November 30, 20 10. We encourage readers to consider the information here in conjunction with the accompanying basic financial statements. Financial Highlights : The county s assets exceeded its liabilities at by $7,081,278 for the primary government. The County s component unit, Jefferson County Health Department, reported assets exceeding liabilities by $ 727,846. For the year ended November 20 10, revenue exceeded expenses by $342,070 up 164.28 % from last year. The sale of taxable gener al obligation bonds to finance the construction of the Jefferson County Justice Center occurred proceeding November 30, 20 10. Jefferson County received a bond rating from Standard & Poor s of AAA. The Justice Center reduced expenses to the county by redu cing housing costs of prisoners out of County due to lack of space for these prisoners. Building of the Justice Center provided extra space for housing prisoners from other counties and a source of revenue to Jefferson County. The Sheriff has acquired Imm igration and Customs Enforcement (ICE) detainees from the federal government to increase housing revenue. He is diligently working to increase the number of detainees from the Federal Government and other entities. The financial outlook for Jefferson Cou nty remains steady in spite of the State of Illinois being behind on revenue payments due to the County of Jefferson. Payments for the 2 nd Circuit Probation Fund are reduced because of the short fall in revenue from the State. Jefferson is the lead cou nty for the 2 nd Circuit Probation; having the responsibility of making payroll and taking care of accounts payable (claims) and receivable. Eleven counties have been added to payroll as of December 1, 2007, with reimbursement for these payrolls. The coun ties within 2 nd Circuit help financially to reimburse for some of the shortfall. They have remained steady in their responsibility of reimbursement. Offices of the County are still showing the ability to improve upon ways to help with the County s finance s. All officeholders are paying close attention to their budgets. A Public Safety Tax in the amount of ½% was passed by the voters of Jefferson County on April 5, 2005 to assure repayment of the general obligation bonds without increasing real estate ta xes. This was to be reduced by ¼ % in three years* and the remaining ¼ % in eighteen (18) years was voted on and approved on April 5, 2005. This tax became effective on January 1, 2006. On April 30, 2009, the county voted to authorize the issuance of Gen eral Obligation Bonds as presented by Bernardi Securities, Inc. This issuance extended the Bonds from January 15, 2024 to January 15, 2034 and increased the debt by $4 million. The refinancing was done to make the payment less because ¼ % of the Public Saf ety Tax was retired as of July 1, 2009. The last payment of the retired ¼% was received in September 2009. Starting with October 2009 we received ¼% Public Safety Tax monies. *Public Safety Tax was extended for six months becau se paperwork was not filed in Springfield by the required time. The Jefferson County highway funds show a sound financial basis for road and bridge repairs, etc. Overview of the Financial Statements : Jefferson County s basic financial statements compris e of three components. 1) government wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report 3
also contains required supplementary information themselves. and notes in addition to the basic financial statements Government wide financial statements are designed to provide readers with a broad overview of the County s finances. This is in a manner similar to private sector business. The statement of net assets presents information on all the County s assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the County i s improving or declining. The statement of activities presents information showing how the government s net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the chang e occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (uncollected taxes and earned but unused vacation leave.) Both of the government wide financial statements distinguish functions of the County that are principally supported by taxes and intergovernmental revenues from other functions that are intended to recover all or a significant portion of their costs through u ser fees and charges. Fund financial statements: A fund is a grouping of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. All of the funds of the County can be divided into three categories, governmental funds, fiduciary funds and special revenue funds. Governmental Funds : The focus of the County s Governmental funds is to provide information on near term inflows, outflows and balances of spendable resources. Such information is useful in assessing the County s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government s net resources available for spending at the end of the fiscal year. The general fund is used to account for the financial resources of the County that are not accounted for in any other fund. Principal sour ces of revenue include state and federal revenues, property taxes, fees (charges for services) and interest. Ordinary expenditures are for general administration, public safety, community services, etc. The County maintains several governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fun d balances. Governmental funds reporting focuses on the sources, uses and balances of current fin ancial resources. Funds with significant balances consist of Collectors, Second Circuit Probation, ETSB, & County Highway. The Illinois Public Safety bank account within the general fund reserves funds to finance upcoming bond principal and interest obli gations. All funds are specifically designated to be dispersed or used by a specific government agency according to Illinois State Statute guidelines. The County adopts an annual budget for its funds. A budgetary comparison statement has been provided for the governmental funds as part of the basic financial statements. A significant budgetary variation is shown in the Continental Tire Parking Lot CDAP Grant. was not received in this fiscal year. The grant 4
Special Revenue Funds: Special revenue funds are used to account for proceeds of specific revenue sources that are restricted to expenditures for specified purposes. Funds included in the category are accounts overseen by individual offices of the County. Component Units of the County are the Jeffe rson County Health Department and the Mental Health Board. The Health Department is presented as a component unit on the government wide statements in a separate column, whereas the Mental Health Board is not presented in the audit report. The Bond Fund, a debt service fund, is used to account for the accumulation of resources and payment of general obligation bond and loan principal and interest. The bonds were issued to finance the construction of the Jefferson County Justice Center. Fiduciary Funds : Trust and Agency Funds: These funds account for resources received and held by the county in a fiduciary capacity or as an agent for other governments and other funds. Fiduciary funds are not reflected in the government wide statement because the resource s of those funds are not available to support the County s own programs. Notes to the Basic Financial Analysis : As noted earlier, net assets may serve over time as a useful indicator of the County s financial position. The County s assets exceeded liabil ities by $7,081,278 at the close of the most recent fiscal year. The County s investment in capital assets (land, buildings, improvements, machinery and equipment, bridges) less any related debt to acquire those assets is approximately (11.2)% of total ne t assets. Capital Assets and Debt Administration : At the end of the current fiscal year, Jefferson County had total bonded debt outstanding of $1 3,590,000. The entire amount of debt was backed by the voters approved ½% Public Safety Tax; ¼% of the Publi c Safety Tax retired as of July 1, 2009. The last payment of the retired ¼% was received September 2009. The board approved refinancing of the jail bonds to lower the payment to allow the remaining ¼% Public Safety Tax to meet their obligation. The county s investment in capital assets for its governmental activities as of November 30, 20 10 amounted to $ 12,950,699 (net of accumulated depreciation) whereas the County s component unit, Jefferson County Health Department, reported a total of $ 19,346. This inves tment in capital assets includes land, buildings and improvements, improvements other than buildings, and equipment. The only commitment made for current and future capital expenditure would be the Justice Center built in 2003. The payment of th e bonds has been and is continually being made by the public safety tax money mentioned previously. To my knowledge, Jefferson County has not had a change in our credit ratings or changes in our debt limitations. Budgetary Highlights : The County budgets funds in compliance with Illinois law. Differences between the original budget and the final amended budget were relatively minor and can be briefly summarized as follows: a) Minor transfers of appropriations between line items within funds. b) All of th e budget changes were done by resolution or a supplemental budget, as required by Illinois law. 5
Economic Factors and Next Year s Budgets : The General Fund is the chief operating fund of Jefferson County. The County will continue to monitor the amount of spending available in future fiscal year budgets. The Property Tax Extension Law Limit (PTELL) is designed to limit the increases in property tax extensions (total taxes billed) for non home rule taxing districts. Increases in property tax extensions ar e limited to the lesser of 5 percent or the increase in the national Consumer Price Index (CPI) for the year proceeding the levy year. The limitation can be increased for a taxing body with voter approval. The Gene ral Fund s proposed budget 2011 includes expenditures totaling $11,704,050. PTELL has caused shortfalls in levies with General Corporate making up the differences. The funds that require levies are General Corporate, IMRF, County Highway, JT Bridge, Mental Health, TB Sanitarium, Matching Tax, County Health, Liability Insurance, Social Security, Extension Ed, Workman s Compensation and Medicare. The amount budgeted for tax levies is $2,572,043.00. (See pie charts for levies). The slowdown in the economy at the state level a few years ago aff ected County levels and forced them to reduce their budgets. At this time, payments are coming in at a slow pace but the County s cash flow has remained somewhat stable. All of these factors were considered in preparing the County s budget for 20 10 2011 fiscal year. Requests for Information : This financial report is designed to provide a general overview of Jefferson County s finances for all those with an interest in the County s finances. Questions concerning the information provided in this report or requests for additional financial information should be addressed to Jefferson County Treasurer s office, Room 100, Jefferson County Courthouse, Mt. Vernon, Illinois. The Management s Discussion and Analysis for Jefferson County For the Year Ended Novemb er 30, 2010 Compiled by: Jefferson County Treasurer Debbie Elliott Marlow 6
FINANCIAL ANALYSIS OF THE GOVERNMENTAL ACTIVITIES and November 30, 2009 Comparison Governmental Activities 2010 2009 % Change ASSETS Current Assets 9,694,068 9,503,558 2.00% Non Current Assets Capital Assets, Net of Depreciation 12,950,699 13,434,296 3.60% TOTAL ASSETS $ 22,644,767 $ 22,937,854 1.28% LIABILITIES Current Liabilities Accounts Payable & Accrued Liabilities 1,008,707 810,737 24.42% Current Portion of Long Term Liabilities 237,645 884,988 73.15% Long Term Liabilities 14,317,137 14,502,921 1.28% Total Liabilities 15,563,489 16,198,646 3.92% NET ASSETS Invested in Capital Assets, Net of Related Debt (793,083) (1,071,976) 26.02% Restricted Net Assets 6,402,914 8,010,013 20.06% Unrestricted Net Assets 1,471,447 (198,829) 840.06% Total Net Assets 7,081,278 6,739,208 5.08% TOTAL LIABILITIES AND NET ASSETS $ 22,644,767 $ 22,937,854 1.28% REVENUE Program Revenue: Charges for Services $ 4,543,835 $ 3,735,454 21.64% Operating Grants 820,021 759,125 8.02% Capital Grants 7,540 100.00% General Revenue: Taxes 5,114,476 5,298,716 3.48% Intergovernmental 5,824,795 5,685,553 2.45% Investment Interest 208,736 131,260 59.02% Miscellaneous 1,142,467 1,442,152 20.78% Total Revenue 17,654,330 17,059,800 3.48% EXPENSES General Government 6,660,726 7,571,505 12.03% Public Safety 4,914,822 4,121,519 19.25% Judiciary and Court Related 2,988,155 2,897,760 3.12% Public Welfare 72,678 77,484 6.20% Transportation 2,763,316 2,949,991 6.33% Interest on Long term Debt 3,743 23,701 84.21% Total Expenses 17,403,440 17,641,960 1.35% Transfers, Net 91,180 50,000 82.36% Excess Revenues over Expenses 342,070 (532,160) 164.28% Beginning Net Assets 6,739,208 7,271,368 7.32% Ending Net Assets $ 7,081,278 $ 6,739,208 5.08% 7
FINANCIAL ANALYSIS OF THE COMPONENT UNIT and November 30, 2009 Comparison Component Unit 2010 2009 % Change ASSETS Current Assets 768,586 670,953 14.55% Non Current Assets Capital Assets, Net of Depreciation 19,346 21,698 10.84% TOTAL ASSETS $ 787,932 $ 692,651 13.76% LIABILITIES Current Liabilities Accounts Payable & Accrued Liabilities 30,650 52,851 42.01% Current Portion of Long Term Liabilities 3,679 4,225 12.92% Long Term Liabilities 25,757 29,577 12.92% Total Liabilities 60,086 86,653 30.66% NET ASSETS Invested in Capital Assets, 19,346 21,698 10.84% Net of Related Debt Restricted Net Assets 0.00% Unrestricted Net Assets 708,500 584,300 21.26% Total Net Assets 727,846 605,998 20.11% TOTAL LIABILITIES AND NET ASSETS $ 787,932 $ 692,651 13.76% REVENUE Program Revenue: Charges for Services $ 240,456 $ 269,731 10.85% Operating Grants 658,289 537,304 22.52% General Revenue: Taxes 183,494 168,454 8.93% Investment Interest 1,517 359 322.56% Other 3,544 1,103 221.31% Total Revenue 1,087,300 976,951 11.30% EXPENSES Public Health 957,864 1,036,376 7.58% Depreciation 7,588 7,628 0.52% Total Expenses 965,452 1,044,004 7.52% Transfers, Net N/A Excess Revenues over Disbursements 121,848 (67,053) 281.72% Beginning Net Assets 605,998 673,051 9.96% Ending Net Assets $ 727,846 $ 605,998 20.11% 8
BASIC FINANCIAL STATEMENTS
STATEMENT OF NET ASSETS Primary Government Governmental Business Type Component Activities Activities Total Unit ASSETS Current Assets Cash and Cash Equivalents $ 1,544,028 $ 0 $ 1,544,028 $ 208,556 Accrued Interest 35,450 0 35,450 0 Deferred Interest 454,014 0 454,014 0 Due from State of Illinois 1,432,567 0 1,432,567 0 Due from other Governments 2,985 0 2,985 391,373 Due from other Funds 48,828 0 48,828 1,681 Taxes Receivable (net of allowance for uncollectible taxes) 813,200 0 813,200 71,500 Inventory 189 0 189 94,779 Prepaids 0 0 0 697 Restricted Assets: Cash and Cash Equivalents 5,362,807 0 5,362,807 0 Non Current Assets Capital Assets: Non Depreciable 0 0 0 0 Depreciable (net) 12,950,699 0 12,950,699 19,346 TOTAL ASSETS $ 22,644,767 $ 0 $ 22,644,767 $ 787,932 LIABILITIES AND NET ASSETS LIABILITIES Current Liabilities Accounts Payable $ 344,820 $ 0 $ 344,820 $ 1,479 Accrued Interest 313,940 0 313,940 0 Accrued Liabilities 123,266 0 123,266 1,393 Due to Other Funds 226,681 0 226,681 27,778 Current Portion of Long Term Liabilities: Accrued Absences 101,375 0 101,375 3,679 Loans and Leases Payable 126,270 0 126,270 0 Bonds Payable, Series 2003 330,000 0 330,000 0 less: Escrow Funds (330,000) 0 (330,000) 0 Bonds Payable, Series 2009 10,000 0 10,000 0 Non Current Liabilities Accrued Absences 709,624 0 709,624 25,757 Loans and Leases Payable 27,513 0 27,513 0 Bonds Payable, Series 2003 5,820,000 0 5,820,000 0 less: Escrow Funds (5,820,000) 0 (5,820,000) 0 Bonds Payable, Series 2009 13,580,000 0 13,580,000 0 TOTAL LIABILITIES 15,563,489 0 15,563,489 60,086 NET ASSETS Invested in Capital Assets, (net of related debt) (793,083) 0 (793,083) 19,346 Restricted 6,402,914 0 6,402,914 0 Unrestricted 1,471,447 0 1,471,447 708,500 TOTAL NET ASSETS 7,081,278 0 7,081,278 727,846 TOTAL LIABILITIES AND NET ASSETS $ 22,644,767 $ 0 $ 22,644,767 $ 787,932 See accompanying notes to the basic financial statements. 11
STATEMENT OF ACTIVITIES For the Year Ended Net (Expenses) Revenues and Program Revenues Changes in Net Assets Operating Capital Primary Government Functions/Programs Charges for Grants and Grants and Governmental Business Type Total Component Primary Government Expenses Services Contributions Contributions Activities Activities Reporting Entity Unit Governmental Activities General Government $ 6,660,726 $ 929,513 $ 731,529 $ 0 $ (4,999,684) $ 0 $ (4,999,684) $ 0 Public Safety 4,914,822 2,365,422 15,600 0 (2,533,800) 0 (2,533,800) 0 Judiciary and Court Related 2,988,155 1,205,729 72,892 0 (1,709,534) 0 (1,709,534) 0 Public Welfare 72,678 43,171 0 0 (29,507) 0 (29,507) 0 Transportation 2,763,316 0 0 0 (2,763,316) 0 (2,763,316) 0 Interest on Long Term Debt 3,743 0 0 0 (3,743) 0 (3,743) 0 Total Governmental Activities 17,403,440 4,543,835 820,021 0 (12,039,584) 0 (12,039,584) 0 Total Business Type Activities 0 0 0 0 0 0 0 0 Total Primary Government $ 17,403,440 $ 4,543,835 $ 820,021 $ 0 $ (12,039,584) $ 0 $ (12,039,584) $ 0 Health Department Component Unit $ 965,452 $ 240,456 $ 658,289 $ 0 $ 0 $ 0 $ 0 $ (66,707) General Revenues Taxes: Property Taxes 2,287,224 $ 0 $ 2,287,224 $ 183,494 1/4% Supplemental Sales Tax 1,234,523 0 1,234,523 0 Retailers' Occupation Taxes 555,806 0 555,806 0 Public Safety Tax 1,036,923 0 1,036,923 0 Intergovernmental Revenues: Replacement Tax 303,806 0 303,806 0 State Income Tax 1,495,563 0 1,495,563 0 Allotments 898,410 0 898,410 0 Reimbursements 2,769,713 0 2,769,713 0 Other 357,303 0 357,303 0 Investment Earnings 208,736 0 208,736 1,517 Other: Interest and Costs Tax Sale 132,991 0 132,991 0 Rental Income 105,880 0 105,880 0 Miscellaneous 903,596 0 903,596 3,544 Transfers, Net 91,180 0 91,180 0 Total General Revenues and Transfers 12,381,654 0 12,381,654 188,555 Change in Net Assets 342,070 0 342,070 121,848 Net Assets Beg of Year 6,739,208 0 6,739,208 605,998 Net Assets End of Year $ 7,081,278 $ 0 $ 7,081,278 $ 727,846 See accompanying notes to the basic financial statements. 12
Balance Sheet GOVERNMENTAL FUNDS Non Major Major Funds Funds 2003 A & B Township Other Total General 2009 Series Bridge Motor Governmental Governmental Fund Bond Fund Fund Fuel Tax Funds Funds ASSETS Cash $ 1,544,028 $ 734 $ 339,005 $ 2,595,243 $ 2,427,825 $ 6,906,835 Inventory 0 0 0 0 189 189 Accrued Interest 0 35,450 0 0 0 35,450 Deferred Interest 0 454,014 0 0 0 454,014 Due from State of Illinois 1,220,399 172,258 0 39,910 0 1,432,567 Due from Other Governments 0 0 0 0 2,985 2,985 Due from Other Funds 22,723 0 0 2,785 304,643 330,151 Taxes Receivable (net of allowances 29,400 0 0 0 783,800 813,200 for uncollectible taxes) TOTAL ASSETS $ 2,816,550 $ 662,456 $ 339,005 $ 2,637,938 $ 3,519,442 $ 9,975,391 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 201,378 $ 0 $ 93,930 $ 0 $ 49,512 $ 344,820 Tax Redemption Payable 30,538 0 0 0 0 30,538 Accrued Interest 0 313,941 0 0 0 313,941 Payroll Taxes Payable 30,195 0 0 0 62,533 92,728 Accrued Absences 88,369 0 0 0 13,006 101,375 Due to Other Funds 376,042 0 0 0 131,962 508,004 TOTAL LIABILITIES 726,522 313,941 93,930 0 257,013 1,391,406 FUND BALANCES Fund Balance (Reserved) 0 348,515 245,075 2,637,938 3,262,429 6,493,957 Fund Balance (Unreserved) 2,090,028 0 0 0 0 2,090,028 TOTAL FUND BALANCES 2,090,028 348,515 245,075 2,637,938 3,262,429 8,583,985 TOTAL LIABILITIES AND FUND BALANCES $ 2,816,550 $ 662,456 $ 339,005 $ 2,637,938 $ 3,519,442 $ 9,975,391 See accompanying notes to the basic financial statements. 13
Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Assets Fund Balances of Governmental Funds $ 8,583,985 Amounts reported for governmental activities in the statement of net assets differ because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 12,950,699 Other long term assets are not available to pay for current period expenditures and, therefore, are deferred in the funds. 0 Long term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds. (14,453,406) Net Assets of Governmental Activities $ 7,081,278 See accompanying notes to the basic financial statements. 14
Statement of Revenues, Expenditures, and Changes in Fund Balances GOVERNMENTAL FUNDS For the Year Ended Non Major Major Funds Funds 2003 A & B Township Other Total General 2009 Series Bridge Motor Fuel Governmental Governmental Fund Bond Fund Fund Tax Funds Funds REVENUES Taxes $ 3,079,355 $ 0 $ 0 $ 0 $ 2,035,121 $ 5,114,476 Intergovernmental 4,677,178 0 64,262 834,148 44,208 5,619,796 Charges for Services 3,467,337 0 0 0 1,076,498 4,543,835 Federal and State Grants 432,183 0 0 0 387,838 820,021 Interest on Investments 37,134 130,688 2,227 29,416 9,271 208,736 Other 160,165 0 18,580 136,831 1,031,890 1,347,466 TOTAL REVENUES 11,853,352 130,688 85,069 1,000,395 4,584,826 17,654,330 EXPENDITURES Current General Government 3,601,950 1,620 0 0 2,683,551 6,287,121 Public Safety 4,510,122 0 0 0 4,596 4,514,718 Public Welfare 0 0 0 0 50,787 50,787 Judiciary and Court Related 2,614,845 0 0 0 357,949 2,972,794 Transportation 0 0 165,101 1,007,891 1,500,527 2,673,519 Capital Outlay 13,500 0 0 0 306,512 320,012 Debt Service 3,743 830,167 0 0 91,281 925,191 TOTAL EXPENDITURES 10,744,160 831,787 165,101 1,007,891 4,995,203 17,744,142 Excess (Deficiency) of Revenues over Expenditures 1,109,192 (701,099) (80,032) (7,496) (410,377) (89,812) OTHER FINANCING SOURCES (USES) Operating Transfers In 642,000 1,304,302 0 0 261,753 2,208,055 Operating Transfers Out (1,434,875) (635,000) 0 (40,000) (7,000) (2,116,875) TOTAL OTHER FINANCING SOURCES (USES) (792,875) 669,302 0 (40,000) 254,753 91,180 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses 316,317 (31,797) (80,032) (47,496) (155,624) 1,368 Fund Balance at Beginning of Year 1,773,711 380,312 325,107 2,685,434 3,418,053 8,582,617 Fund Balance at End of Year $ 2,090,028 $ 348,515 $ 245,075 $ 2,637,938 $ 3,262,429 $ 8,583,985 See accompanying notes to the basic financial statements. 15
Reconciliation of the Governmental Funds, Statement of Revenues, Expenditures, and Changes in Fund Balances to the Governmental Activities in the Statement of Activities For the Year Ended Amounts reported for governmental activities in the statement of activities are different because: Net Change in Fund Balances Total Governmental Funds $ 1,368 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period. (483,607) The net effect of various miscellaneous transactions involving capital assets to increase net assets. 0 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 0 Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long term liabilities in the statement of net assets. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long term liabilities in the statement of net assets. This is the amount by which proceeds exceeded repayments. 762,500 Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. 61,809 Net Change in Net Assets of Governmental Activities $ 342,070 See accompanying notes to the basic financial statements. 16
Statement of Fiduciary Net Assets ASSETS Private Purpose Agency Trust Funds Funds Total Cash $ 1,113,263 $ 17,457,834 $ 18,571,097 Investments, at Cost 0 600,000 600,000 Property Tax Receivable 0 1,262,680 1,262,680 Due from Other Funds 0 225,000 225,000 TOTAL ASSETS $ 1,113,263 $ 19,545,514 $ 20,658,777 LIABILITIES AND NET ASSETS LIABILITIES Accounts Payable $ 20,875 $ 123,107 $ 143,982 Property Tax Payable 0 12,113,137 12,113,137 Due to Other Funds 0 21,050 21,050 Due to Others 0 5,712,367 5,712,367 Due to Other Governments 0 107,233 107,233 Outstanding Bonds 0 1,468,620 1,468,620 TOTAL LIABILITIES 20,875 19,545,514 19,566,389 NET ASSETS 1,092,388 0 1,092,388 TOTAL LIABILITIES AND NET ASSETS $ 1,113,263 $ 19,545,514 $ 20,658,777 See accompanying notes to the basic financial statements. 17
Statement of Changes in Fiduciary Net Assets For the Year Ended Private Purpose Trust Fund ADDITIONS Taxes $ 1,191,303 Interest on Investments 16,798 Other 251,956 TOTAL ADDITIONS 1,460,057 DEDUCTIONS Transportation 1,574,748 TOTAL DEDUCTIONS 1,574,748 NET INCREASE (DECREASE) BEFORE TRANSFERS (114,691) TRANSFERS Transfer In 0 Transfer Out (91,180) TOTAL TRANSFERS (91,180) NET INCREASE (DECREASE) AFTER TRANSFERS (205,871) NET ASSETS HELD IN TRUST, Beginning of Year 1,298,259 NET ASSETS HELD IN TRUST, End of Year $ 1,092,388 See accompanying notes to the basic financial statements. 18
NOTES TO THE FINANCIAL STATEMENTS
Notes to Financial Statements NOTE A Summary of Significant Accounting Policies The following significant accounting policies have been consistently applied to the County and the reported component unit in the preparation of the accompanying financial statements. 1. Principles Determining Sco pe of Reporting Entity The financial statements of the County consist only of the funds and account groups of the County. The County has no oversight responsibility for any other governmental entity since no other entities are considered to be controlled by or dependent on the County. Control or dependence is determined on the basis of budget adoption, taxing authority, funding, and appointment of the respective governing board. 2. Component Unit In evaluating the County s financial reporting entity, man agement has considered all potential component units. The decision to include a potential component unit in the financial reporting entity was made by applying the criteria set forth in GASB Statement No. 14, as amended by GASB Statement No. 39. Discretely presented component units are entities that are legally separate from the County, but for which the County is financially accountable or whose relationship with the County are such that exclusion would be misleading or incomplete. The followi ng are Jefferson County s discretely presented component units: The County Board of Health is responsible for providing various health services to the residents of Jefferson County. The Board of Health members are appointed by the County Board. The Cou nty Board sets the annual tax levy and approves the Board of Health s Budget. The County Board of Health is presented as a component unit on the Government Wide Statements in a separate column to emphasize that they are legally separate from the primary g overnment. The Mental Health (708) Board is responsible for providing grants to other social service agencies in Jefferson County. The Mental Health Board members are appointed by the County Board. The County Board sets the annual tax levy and approves the 708 Board s budget. The Mental Healt h (708) Board Fund is not presented in the Audit Report. Complete financial statements for each of the individual component units may be obtained at the entity s administrative offices. Jefferson County Health Department Jefferson County Mental Health ( 708) Board #1 Doctors Park Road, Suite F Attn: Linda McNeil Mt. Vernon, IL 62864 P.O. Box 55 Mt. Vernon, IL 62864 3. Government Wide and Fund Financial Statements The government wide financial statements (i.e., the statement of net assets and the st report information on all of the non fiduciary activities of the primary government. atement of activities) 19
Notes to Financial Statements NOTE A Summary of Significant Accounting Policies Continued 3. Government Wide and Fund Financial Statements concluded The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifia ble with a specific function or segment. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment and (2) grants and contributions tha t are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not properly included among program revenues are reported instead as general revenues. Major individual governmental funds are reported a s separate columns in the fund financial statements. 4. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and availab le. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within thirty one days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Grants and entitlements and interest associated with the current fiscal period are all consider susceptible to accrual and so have been recognized as revenues of the current fiscal period. revenue items are considered measurable and available only when the County receives cash. ed being All other Fund Accounting The County uses funds to maintain i ts financial records during the year. A fund is defined as a fiscal and accounting entity with a self balancing set of accounts. The County uses both governmental funds and fiduciary funds. Governmental Funds Governmental funds are those through which most governmental functions typically are financed. Governmental funds reporting focuses on the sources, uses and balances of current financial resources. Expendable assets are assigned to the various governmental funds according to the purpose for which they may or must be used. Current liabilities are assigned to the fund from which they will be paid. The difference between governmental fund assets and liabilities is reported as fund balance. 20
Notes to Financial Statement s NOTE A Summary of Sig nificant Accounting Policies continued 4. Measurement Focus, Basis of Accounting, and Fina ncial Statement Presentation continued The County reports the following major governmental funds: General Fund The General Fund is used to account for all financial resources of the County except those required to be accounted for in another fund. The general fund balance is available to the County for any purpose provided it is expended or transferred according to the general laws of Illinois and the bylaws of the County. Bond Fund The Bond Fund is a debt service fund that accounts for resources set aside for the payment of interest and principal on the 2003 A Bonds, the 2003 B Bonds and the General Obligation Refunding Bonds Series 2009. Township Bridge Fund The Township Bridge Fund accounts for the constructing and reconstructing of the County s bridges. County Motor Fuel Tax Fund of the County s highways. The County Motor Fuel Tax Fund is used to account for the major repairs Fiduciary Funds Fiduciary funds are used to account for resources held by the County as either a trustee (a party that administers property for a beneficiary) or an agent (one who acts on behalf of another). Jefferson County reports two types of fiduciary funds: Private Purpose Trust Fund The Private Purpose Trust Fund accounts for assets that are held for the benefit of individuals, private organizations, or other governments. Agency Funds Agency Funds are generally use d to account for assets that the County holds temporarily for other parties. The County is mainly responsible for receiving the assets, and for distributing them to the parties entitled to them. Revenues Exchange and Non Exchange Transactions Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the fiscal year in which the resource s are measurable and become available. Available means that the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For the County, available means expected to be received within thirty one days of fiscal year end. Under the modified accrual basis, only interest is considered to be both measurable and available at fiscal year end. 21
Notes to Financial Statements NOTE A Summary of Sig nificant Accounting Policies continued 4. Measurement Focus, Basis of Accounting, and Fina ncial Statement Presentation concluded Non exchange transactions in which the County receives value without d irectly giving value in return, include grants and donations. On an accrual basis, revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requi rements, which specify the year when the resources are required to be used or the fiscal year when use is first permitted, and matching requirements, in which the County must provide local resources are provided to the County on a reimbursement basis. On a modified accrual basis, revenue from non exchange transactions must be available before it can be recognized. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating gr ants and contributions, 3) capital grants and contributions. Tax revenue, intergovernmental revenue and other miscellaneous revenue are reported as general revenues on the Statement of Net Activities. Expenses/Expenditures On an accrual basis of accounting, expenses are recognized at the time they are incurred. Whereas governmental fund accounting focuses on decreases in net financial resources (expenditures) rather than expenses. Expenditures are generally recognized in the accounting period in which the related fund liability is incurred, if measurable. In the government wide financial statements, expenses are classified by function for governmental activities. In the fund financial statements, governmental expenditures are classified by the categories: following character 5. Inventories Current (further classified by function) Capital Outlay Debt Service Inventory is valued at cost using the first in/first out (FIFO) method. Inventories for governmental activities are recorded as expendit ures when consumed rather than when purchased. 6. Interfund Activity As a general rule, interfund activity has been eliminated from the government including transfers between funds within the governmental funds. wide financial statements 22
Notes to Financial Statements NOTE A Summary of Sig nificant Accounting Policies continued 7. Compensated Absences Vacation pay and sick leave are accrued and carried over to the following years when it is not fully exhausted in the year it is earned. Sick pay is accrued at the end of the year with a maximum accrual of 120 days. Vacation pay is vested based on years of service. Maximum vacation benefits accrued is two years. The liability for these compensated absenc es is recorded as a long term liability in the government wide statements. Only the current portion of the liability is presented in the fund financial statements. 8. Capital Assets Capital assets generally result from expenditures in the governmental fund s. These assets are reported in the governmental activities column of the government wide statement of net assets but are not reported in the fund financial statements. All capital assets are capitalized at cost (or estimated historical cost) and updated for additions and retirements during the year. The County maintains the capitalization threshold of $2,500. The County does possess infrastructure. However, infrastructure assets are only reported on a prospective approach beginning with the implementat ion of GASB 34. Improvements are capitalized; the cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset's life are not capitalized. Depreciation on all assets is provided on the straight line basi s over the following estimated useful lives: Buildings Improvements Machinery and Equipment New Infrastructure 40 years 10 20 years 5 years 40 years 9. Cash and Investments All funds in the County are allowed to invest excess funds. Each investment is accounted for in the balance sheet of the individual investing fund. Various restrictions on investments are imposed by statutes. These restrictions are summarized below. The County is authorized to invest money in U.S. Government securities, savings accounts, and certificates of deposits at banks or savings and loans or short term discount obligations of the Federal National Mortgage Association. The carrying amount of the County's deposits with financial institution $6,800 in petty cash, and the bank balance was $27,169,914. s was $25,679,688, excluding 23
Notes to Financial Statements NOTE A Summary of Significant Accounting Policies continued 9. Cash and Investments continued The bank balance is categorized as follows: Governmental Activities Category Major Funds 1 2 3 Bank Balance Carrying Amount General $1,546,440 $ 514,882 $ 0 $ 2,061,322 $ 1,543,928 Bonds 734 0 0 734 734 Township Bridge 16,619 325,658 0 342,277 339,005 Motor Fuel Tax 218,058 2,599,665 0 2,817,723 2,595,243 Non Major Funds Special Revenue Funds: County Highway 54,284 0 0 54,284 49,909 County Bridge 70,590 0 0 70,590 69,325 County Highway Equip 27,834 0 0 27,834 23,741 Engineering 17,387 0 0 17,387 18,547 Green Road 160,915 0 0 160,915 160,915 Animal Control 10,911 0 0 10,911 11,260 Drug Investigation 29,070 0 0 29,070 29,070 DUI Education 10,234 0 0 10,234 10,234 I.M.R.F. 353,049 0 0 353,049 377,810 Workman s Comp 69,999 0 0 69,999 70,121 Liability Insurance 107,404 0 0 107,404 107,404 Permanent Records 57,578 0 0 57,578 57,578 ESDA Special Tax 1,917 0 0 1,917 1,917 Court Security 39,371 0 0 39,371 39,371 Tax Automation 36,355 0 0 36,355 36,355 Court Automation 151,160 0 0 151,160 151,160 Revenue Stamps 884 0 0 884 884 Marriage 510 0 0 510 510 Law Library 1,732 0 0 1,732 1,732 Judgment 2,219 0 0 2,219 2,219 Forfeited Funds 17,506 0 0 17,506 17,506 Document Storage 114,996 0 0 114,996 114,996 Mapping 3,403 0 0 3,403 3,403 Sheriff s Fed Seizure 0 0 0 0 0 IL Redeploy 142,215 0 0 142,215 142,215 JABIG 630 0 0 630 630 Probation Services 55,865 0 0 55,865 55,865 Birth/Marriage Auto 15,578 0 0 15,578 15,578 E911 35,006 685,935 0 720,941 694,994 Mobility & Access 7 0 0 7 7 JCSO DARE 5,597 0 0 5,597 5,597 Germany Road 5,078 99,512 0 104,590 104,590 Federal Aid Matching 104,925 0 0 104,925 15,004 Victim Impact 13,339 0 0 13,339 13,339 Bluford Short St. Bridge 21,346 0 0 21,346 21,346 Coroner Fees 2,585 0 0 2,585 2,485 Sheriff Grant 208 0 0 208 208 Total Governmental Activities 3,523,538 4,225,652 0 7,749,190 6,906,735 24
Notes to Financial Statements NOTE A Summary of Sig nificant Accounting Policies continued 9. Cash and Investments continued Fiduciary Funds Category Agency Funds 1 2 3 Bank Balance Carrying Amount Unclaimed Monies 54,908 0 0 54,908 54,908 Condemn Escrow 62,617 0 0 62,617 62,617 TVA Assessments 24,769 0 0 24,769 24,769 Inheritance Tax 1,260 0 0 1,260 1,260 Guardian Admin 156,013 0 0 156,013 156,013 Violent Crime Victim 33,696 0 0 33,696 33,696 County Collector 15,420,073 241,215 0 15,661,288 15,146,190 Circuit Clerk 1,206,007 0 0 1,206,007 1,186,281 2 nd Probation Services 25,283 534,605 0 559,888 559,888 Sheriff Inmate 24,188 0 0 24,188 24,188 Jail 33,589 0 0 33,589 33,589 Sheriff s Department 42,769 0 0 42,769 42,769 Sheriff Sales & Forecl. 120,252 0 0 120,252 120,252 Task Force 6,414 0 0 6,414 6,414 Total Agency Funds 17,211,838 775,820 0 17,987,658 17,452,834 Private Purpose Trust Road District MFT 122,440 1,121,979 0 1,244,419 1,113,263 Total Fiduciary Funds 17,334,278 1,897,799 0 19,232,077 18,566,097 Component Unit Co. Board of Health 188,647 0 0 188,647 206,856 TOTAL $21,046,463 $ 6,123,451 $ 0 $ 27,169,914 $ 25,679,688 Investments made by the County, including repurchase agreements are summarized below. The investments that are represented by specific identifiable investment securities are classified as to credit risk by the three categories described below: Category 1 Insured or registered, or securities held by the County or its ag ent in the County's name Category 2 Uninsured and unregistered, with securities held by the counter party's trust department or agent in the County's name Category 3 Uninsured and unregistered, with securities held by the counter party, or by its tru st department or agent but not in the County's name Category fcarr Carrying Market C 1 2 3 Amount Valu e e Fiduciary Funds: Circuit Clerk $ 600,000 $ 0 $ 0 $ 600,000 $ 600,000 Total Fiduciary Funds $ 600,000 $ 0 $ 0 $ 600,000 $ 600,000 25
Notes to Financial Statements NOTE A Summary of Significant Accounting Policies Continued 10. Unbilled Services Receivable The County has no unbilled services receivable. 11. Net Assets Net assets present the difference between assets and liabilities on the statement of net assets. Net assets invested in capital assets are reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets. Net assets are reported as restricted when t here are legal limitations imposed on their use by County legislation or external restrictions by creditors, grantors, laws or regulations of other governments. 12. Reconciliation of Government Wide and Fund Financial Statements The governmental fund income statement includes a reconciliation between net change in governmental fund balances and net change in net assets of governmental activities as reported in the government wide statement of net assets. The difference of $ 340,7 02 is summarized as follows: Current Year Purchases $ 224,342 Depreciation Expense (707,949 ) Loan Proceeds Less Loan Repayments 762,500 Other Reconciliations 61,809 Total $ 340,702 The governmental fund balance sheet includes a reconciliation between total governmental fund balances and net assets of governmental activities as reported in the government wide balance sheet. The difference of $(1, 502,707 ) is summarized as follows: Fixed Assets $ 12,950,699 Long Term Liabilities (14,453,406 ) Total $ (1, 502,707 ) 26
Notes to Financial Statements NOTE B Municipal Retirement Fund The employees of Jefferson County, Illinois are covered by one of three defined benefit pension plans. The Illinois Municipal Retirement Fund (IMRF) County Employees, IMRF Elected County Officials, IMRF County Sheriff Personnel. The Illinois Municipal Retirement Fund is an agent multiple employer agent PERS (Public Employee Re tirement System). 1. Elected County Officials Plan Description. The County s defined benefit pension plan for Elected County Official employees provides retirement and disability benefits, post retirement increases, and death benefits to plan members and b eneficiaries. The County s plan is affiliated with the Illinois Municipal Retirement Fund (IMRF), an agent multiple employer plan. Benefit provisions are established by statute and may only be changed by the General Assembly of the State of Illinois. IMRF issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained online at www.imrf.org. Funding Policy. As set by statute, the County s Elected Official plan members a re required to contribute 7.50 percent of their annual covered salary. The statutes require employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The employer contribu tion rate for calendar year 2010 used by the employer was 42.25 percent of annual covered payroll. The County s annual required contribution rate for calendar year 2010 was 70.25 percent. The County also contributes for disability benefits, death benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by the IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute. Annual Pension Cost. For fisc al year ending December 31, 2010, the County s annual actual contributions for pension for the Elected County Official were $29,637. Its required contribution for calendar year 2010 was $49,278. (If you made an additional payment toward your unfunded amount, add this payment to your actual contributions and recalculate the percentage of APC contributed.) Jefferson County, Illinois EMPLOYER NUMBER: 03018ECO Three Year Trend Information for the Elected County Official Plan Actuarial Percentage Valuation Annual Pension of APC Net Pension Date Cost (APC) Contributed Obligation 12/31/10 $ 49,278 100% $ 0 12/31/09 49,269 100% 0 12/31/08 110,817 100% 0 *If you utilized the phase in contribution calculated. rate, the net pension obligation will have to be 27
Notes to Financial Statements NOTE B Municipal Retirement Fund continued 1. Elected County Officials concluded The required contribution for 2010 was determined as part of the December 31, 2008 actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions at December 31, 2008, included (a) 7.5 percent investment rate of return (ne t of administrative and direct investment expenses), (b) projected salary increases of 4.00% a year, attributable to inflation, (c) additional projected salary increases ranging from 0.4% to 10% per year depending on age and service, attributable to senior ity/merit, and (d) post retirement benefit increases of 3% annually. The actuarial value of the Elected County Official plan assets was determined using techniques that spread the effects of short term volatility in the market value of investments over a five year period with a 20% corridor between the actuarial and market value of assets. The Elected County Official plan s unfunded actuarial accrued liability is being amortized as a level percentage of projected payroll on an open 30 year basis. Funde d Status and Funding Progress. As of December 31, 2010, the most recent actuarial valuation date, the Elected County Official plan was 0.00 percent funded. The actuarial accrued liability for benefits was $604,698 and the actuarial value of assets was $(7 50,656), resulting in an underfunded actuarial accrued liability (UAAL) of $1,355,354. The covered payroll for calendar year 2010 (annual payroll of active employees covered by the plan) was $70,147, and the ratio of the UAAL to the covered payroll was 19 32 percent. The schedule of funding progress, presented as RSI following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the act uarial accrued liability for benefits. 2. County Employees Plan Description. The County s defined benefit pension plan for Regular employees provides retirement and disability benefits, post retirement increases, and death benefits to plan members and beneficiaries. The County s plan is affiliated with the Illinois Municipal Ret irement Fund (IMRF), an agent multiple employer plan. Benefit provisions are established by statute and may only be changed by the General Assembly of the State of Illinois. IMRF issues a publicly available financial report that includes financial statem ents and required supplementary information. That report may be obtained online at www.imrf.org. Funding Policy. As set by statute, the Regular plan members are required to contribute 4.50 percent of their annu al covered salary. The statute require s employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The employer annual contribu tion rate for calendar year 2010 was 9.57 percent. The County also contributes for disab ility benefits, death benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by the IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute. Annual Pension Cost. The required contribution for calendar year 2010 was $580,015. (If you made an additional payment toward your unfunded amount, add this payment to your actual contributions and recalculate the percentage of APC contr ibuted.) 28
Notes to Financial Statements NOTE B Municipal Retirement Fund continued 2. County Employees concluded Jefferson County, Illinois EMPLOYER NUMBER: 03018 REG Three Year Trend Information for the Regular Plan Actuarial Percentage Valuation Annual Pension of APC Net Pension Date Cost (APC) Contributed Obligation f 12/31/10 $ 580,015 100% $ 0 12/31/09 532,058 100% 0 12/31/08 516,875 100% 0 If you utilized the phase in contribution rate, the net pension obligation will have to be calculated. The required contribution for 2010 was determined as part of the December 31, 2008, actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions at December 31, 2007, included (a) 7.5 percent investment rate of return (net of administrative and direct investment expense s), (b) projected salary increases of 4.00% a year, attributable to inflation, (c) additional projected salary increases ranging from 0.4% to 10% per year depending on age and service, attributable to seniority/merit, and (d) post retirement benefit increa ses of 3% annually. The actuarial value of the Regular plan assets was determined using techniques that spread the effects of short term volatility in the market value of investments over a five year period with a 20 % corridor between the actuarial and ma rket value of assets. The Regular plan s unfunded actuarial accrued liability at December 31, 2008 is being amo rtized as a level percentage of projected payroll on a n open 30 year basis. Funded Status and Funding Progress. As of December 31, 2010, the most recent actuarial valuation date, the Regular plan was 82.11 percent funded. The actuarial accrued liability for benefits was $ 14,158,744 and the actuarial value of assets was $ 11,625,669, resulting in an underfunded actuarial accrued liability (UAAL) of $ 2,533,075. The covered payroll for calendar year 2010 (annual payroll of active employees covered by the plan) was $ 6,060,759 and the ratio of the UA AL to the covered payroll was 42 percent. The schedule of funding progress, presented as RSI following the notes to financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. 3. County Sheriff Personnel Plan Description. The County s defined benefit pension plan for Sheriff s Law Enforcement Personnel employees provides retirement and disability benefits, post retirement increases, and death benefits to plan members and beneficiaries. The County s plan is affiliated with the Illinois Municipal Retirement Fund (IMRF), an agent multiple employer plan. Benefit provisions are established by statute and may only be changed by the General Assembly of the State of Illinois. IMRF issues a publicly available finan cial report that includes financial statements and required supplementary information. That report may be obtained online at www.imrf.org. 29
Notes to Financial Statements NOTE B Municipal Retirement Fund continued 3. County Sheriff Personnel continued Funding Policy. As set by statute, the County s Sheriff s Law Enforcement Personnel plan members are required to contribute 7.50 percent of their annu al covered salary. The statute require s employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The employer contribu tion rate for calendar year 2010 used by the employer was 15.28 percent of annual covered pay roll. The employer annual required contribution rate for calendar year 2010 was 17.35 percent. The County also contributes for disability benefits, death benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. Contributi on rates for disability and death benefits are set by the IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute. Annual Pension Cost. For fisc al year ending December 31, 2010, the County s actual contributions for pens ion cost for the Sheriff s Law Enforcement Personnel were of $169,987. Its required contribution for calendar year 2010 was $193,015. (If you made an additional payment toward your unfunded amount, add this payment to your actual contributions and recalcu late the percentage of APC contributed.) Jefferson County, Illinois EMPLOYER NUMBER: 03018 SLEP Three Year Trend Information for the Sheriff s Law Enforcement Personnel Plan Actuarial Percentage Valuation Annual Pension of APC Net Pension Date Cost (APC) Contributed Obligation f 12/31/10 $193,015 100% $0 12/31/09 143,285 100% 0 12/31/08 132,669 100% 0 *If you utilized the phase in contribution rate, the net pension obligation will have to be calculated. The required contribution for 2010 was determined as part of the December 31, 2008, actuarial valuation using the entry age normal act uarial cost method. The actuarial assumptions at December 31, 2008 included (a) 7.5 percent investment rate of return (net of administrative and direct investment expenses), (b) projected salary increases of 4.00% a year, attributable to inflation, (c) ad ditional projected salary increases ranging from 0.4% to 10% per year depending on age and service, attributable to seniority/merit, and (d) post retirement benefit increases of 3% annually. The actuarial value of the Sheriff s Law Enforcement Personnel p lan assets was determined using techniques that spread the effects of short term volatility in the market value of investments o ver a five year period with a 20 % corridor between the actuarial and market value of assets. The Sheriff s Law Enforcement Pers onnel plan s unfunded actuarial accrued liability at December 31, 2008 is being amortized as a level percentage of projected payroll on an open 30 year basis. 30
Notes to Financial Statements NOTE B Municipal Retirement Fund concluded 3. County Sheriff Personnel concluded Funded Status and Funding Progress. As of December 31, 2010, the most recent actuarial valuation date, the Sheriff s Law Enfo rcement Personnel plan was 75.17 percent funded. The actuarial accrued liability for benefits was $ 5,801,963 and the actuarial value of assets was $4,361,138 resulting in an underfunded actuarial accrued liability (UAAL) of $ 1,440,825. The covered payroll for calendar year 2010 (annual payroll of active employees covered by the plan) was $1, 112,481 and the ratio of the UA AL to the covered payroll was 130 percent. The schedule of funding progress, presented as RSI following the notes to the financial statements, presents multiyear tre nd information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. NOTE C Long Term Debt 1. Bond Obligations On February 20, 2003, the County issued Series 2003 A & Series 2003 B General Obligation Alternate Bonds to finance the construction of a new jail. Revenues generated by the housing of federal prisoners will fund repayment of the bonds. If the revenues d o not prove to be sufficient, then the County may choose to use the funds from the county sales tax. If the funds from the county sales tax prove to be deficient, then an increase in property taxes will be necessary, resulting in a portion or all of the b ond obligation debt to be included in the County s legal debt margin. On May 14, 2009, the County refinanced their current bond obligation by issuing $13,590,000 General Obligation Refunding Bonds Series 2009. A summary of the bonds is as follows: Balance Balance Amount Due 12/01/09 Additions d Reductions 11/30/10 Next Year r 2003 Series A $ 6,470,000 $ 0 $ 320,000 $ 6,150,000 $ 330,000 2003 Series B 315,000 0 315,000 0 0 2009 Refunding 13,590,000 0 0 13,590,000 10,000 $ 20,375,000 $ 0 $ 635,000 $ 19,740,000 $ 340,000 2003 Series A Bonds Year Beginning Total Yearly Ending Ending Balance Interes t t Principal Payments Balance e 2011 $ 6,150,000 $ 280,123 $ 330,000 $ 610,123 $ 5,820,000 2012 5,820,000 267,208 345,000 612,208 5,475,000 2013 5,475,000 253,380 5,475,000 5,728,380 0 $ 800,711 $ 6,150,000 $ 6,950,711 31
Notes to Financial Statements NOTE C Long Term Debt continued 1. Bond Obligations concluded 2009 Refunding Bonds Year Beginning Total Yearly Ending Ending Balance Interes t t Principal Payments Balance e 2011 $ 13,590,000 $ 550,778 $ 10,000 $ 560,778 $ 13,580,000 2012 13,580,000 546,990 400,000 946,990 13,180,000 2013 13,180,000 539,190 410,000 949,190 12,770,000 2014 12,770,000 529,965 410,000 939,965 12,360,000 2015 12,360,000 519,3 80 420,000 939,380 11,940,000 2016 2020 11,940,000 2,381,394 2,330,000 4,711,394 9,610,000 2021 2025 9,610,000 1,894,682 2,790,000 4,684,682 6,820,000 2026 2030 6,820,000 1,222,967 3,450,000 4,672,967 3,370,000 2031 2034 3,370,000 340,138 3,370,000 3,710,138 0 $ 8,525,484 $ 13,590,000 $ 22,115,484 After the initial deposits required by Section 3(a) and 12 Bond Ordinance No. 2009 03, Pledged Revenues, first from Occupation and Service Use Tax Revenues and second from Special Public Safety Sales Tax Revenues shall be credited and paid into the respective Debt Service Accounts on or before the fifteenth day of each month. The Ordinance requires that the following funds be segregated and restricted as follows: FUND AMOUNT PURPOSE (a) Bond Proceeds _ Paying the costs of refunding the Prior Bonds. (b) Senior Debt Service 1/6 of next mat uring interest and 1/12 Paying the principal and interest of next maturing principal on the Bonds. (c) Surplus Any excess monies that remain after For any general or specific purpose, crediting the required amounts of the for purpose o f calling and redeeming Debt Service Fund. outstanding bonds, for paying principal and interest on bonds, and for any other lawful purpose. 2. Peoples National Bank Operating Lease Jefferson County is a lessee under a lease commitment to Peoples National Bank for a new GIS Mapping System. The lease is a 7 year non cancelable net operating lease expiring in November 2011. 32
NOTE C Long Term Debt continued JEFFERSON COUNTY, ILLINOIS Notes to Financial Statements The following is a schedule by years of future minimum rental payments required under this operating lease: Year Ending November 30, Amount 2011 $ 91,277 Total minimum payments required 91,277 Less interest: (827) Total Outstanding Principal $ 90,450 For the year ended, Jefferson County paid $ 8,013 interest and $ 83,267 principal to Peoples National Bank. 3. 2008 Ford Ranger Truck Operating Lease On December 26, 2008, Jefferson County agreed to lease a 2008 Ford Ranger Truck for the Supervisor of Assessments. The lease is for 24 months with monthly payments of $557.60, paying interest at a rate of 4.5%. The following is a schedule of future mini mum lease payments required under this lease: Year Ending November 30, Amount g 2011 $ 605 4. Peoples National Bank Capital Lease In August 2009, Jefferson County agreed to lease four squad cars for the Sheriff Department. The lease is for 36 months with monthly payments of $3109.74, paying interest at a rate of 4.5%. The following is a schedule of future lease payments required under this lease: Year Ending November 30, Amount 2011 $ 37,317 2012 27,988 Total minimum payments required 65,305 Less Interest: (2,577 ) Total Outstanding Principal $ 62,728 5. City of Mount Vernon Capital Lease On June 20, 2008, Jefferson County agreed to lease a narcotics vehicle from City of Mount Vernon with the option to buy the vehicle at the end of the lease. The lease is for 24 months with monthly payments of $513.20. The lease was paid off during the fiscal year ended November 30, 2010. 33
Notes to Financial Statements NOTE C Long Term Debt Continued Following is the summary of bond and note principal maturities and interest requirements: 2009 Peoples Peoples Peoples 2003A Refunding National National National November 30, Bonds Bonds Bank Lease Bank Lease Bank Lease Total 2011 $ 610,123 $ 560,778 $ 605 $ 37,317 $ 91,277 $ 1,300,100 2012 612,208 946,990 0 27,988 0 1,587,186 2013 5,728,380 949,190 0 0 0 6,677,570 2014 0 939,965 0 0 0 939,965 2015 0 939,380 0 0 0 939,380 2016 2020 0 4,711,394 0 0 0 4,711,394 2021 2025 0 4,684,682 0 0 0 4,684,682 2026 2030 0 4,672,967 0 0 0 4,672,967 2031 2034 0 3,710,138 0 0 0 3,710,138 TOTAL 6,950,711 22,115,484 605 65,305 91,277 29,223,382 Less Interest (800,711) (8,525,484) 0 (2,577) (827) (9,329,599) OUTSTANDING PRINCIPAL $ 6,150,000 $ 13,590,000 $ 605 $ 62,728 $ 90,450 $ 19,893,783 34
Notes to Financial Statements NOTE C Long Term Debt Concluded Computation of Legal Debt Margin Assessed Valuation Levy $ 504,520,480 Statutory Debt Limitation (5.00% of assessed valuation) $ 25,226,024 Total Debt: Bond Obligations $ 13,590,000 Loan/Lease Obligations 153,783 Total Debt 13,743,783 Less Revenue Bonds Exempt from Debt Limitation Computation (13,590,000) (153,783) $ 25,072,241 35
NOTE D Capital Assets Capital asset activity for the year ended is as follows: Changes in Capital Assets Year Ended JEFFERSON COUNTY, ILLINOIS Notes To Financial Statements ASSETS Balance 12/1/09 Additions Deletions GOVERNMENTAL ACTIVITIES Depreciable Capital Assets Buildings $ 13,688,658 $ 0 0 Balance 11/30/10 Balance 12/1/09 ACCUMULATED DEPRECIATION Current Provisions Deductions Balance 11/30/10 Net Book Value 11/30/10 $ $ 13,688,658 $ 1,945,389 $ 362,608 $ 0 $ 2,307,997 $ 11,380,661 Land Improvements 303,483 0 0 303,483 77,704 28,399 0 106,103 197,380 Machinery and Equipment 4,171,228 24,564 0 4,195,792 2,985,273 221,733 0 3,207,006 988,786 Vehicles 621,369 37,125 0 658,494 342,066 89,786 0 431,852 226,642 Software 0 162,653 0 162,653 0 5,423 0 5,423 157,230 TOTAL GOVERNMENTAL ACTIVITIES 18,784,738 224,342 0 19,009,080 5,350,432 707,949 0 6,058,381 12,950,699 BUSINESS TYPE ACTIVITIES 0 0 0 0 0 0 0 0 0 TOTAL REPORTING ENTITY $ 18,784,738 $ 224,342 $ 0 $ 19,009,080 $ 5,350,432 $ 707,949 $ 0 $ 6,058,381 $ 12,950,699 COMPONENT UNIT Depreciable Capital Assets Machinery and Equipment 105,848 0 0 105,848 84,150 7,089 0 91,239 14,609 Vehicles 0 5,236 0 5,236 0 499 0 499 4,737 Furniture and Fixtures 2,737 0 0 2,737 2,737 0 0 2,737 0 TOTAL COMPONENT UNIT $ 108,585 $ 5,236 $ 0 $ 113,821 $ 86,887 $ 7,588 $ 0 $ 94,475 $ 19,346 Depreciation Expense Governmental Function Governmental Activities Component Unit General Government $ 133,113 $ 0 Public Safety 439,934 0 Judiciary and Court Related 15,362 0 Public Health 0 7,588 Public Welfare 21,893 0 Transportation 97,647 0 Total Depreciation Expense $ 707,949 $ 7,588 36
Notes to Financial Statements NOTE E Restricted Net Assets and Reserved Fund Balance The County records reservations for portions of fund equity which are legally segregated for specific future use or which do not represent available expendable resources and therefore, are not available for appropriations or expenditure in the governmental fund balance sheet. Unreserved fund balance indicates that portion of fund equity, which is available for appropriation s, in future periods. If restricted and unrestricted assets are available for the same purpose, then restricted assets will be used before unrestricted assets. All special revenue funds are deemed to be restricted for the purpose of the fund. Additionall y, the bond fund (debt service fund) is restricted for the purpose of repaying the principal and interest on the 2003A, 2003B, and 2009 Bonds. NOTE F Interfund Receivables and Payables Due To/From Other Funds balances at, were as fol lows: Receivable Fund Payable Fund Amount t Health Department IL Municipal Retirement $ 1,681 County Insurance Health Department 25,162 Permanent Records General Fund 26,042 * County MFT Green Road 406 * Document Storage General Fund 250,000 * IL Municipal Retirement Health Department 2,616 General Fund County Collector 21,050 ETSB 911 Court Automation 25 * General Fund County Highway 1,673 * Engineering County Hi ghway 448 * Collectors General Fund 100,000 2 nd Circuit Probation IL Redeploy 125,000 Court Automation Animal Control 350 * County MFT Workers Compensation 2,379 * Total Interfund Activity Before Elimination 556,832 * Interfund Activity Elimination (281,323 ) Government Wide Interfund Receivable and Payable Balances $ 275,509 Transactions between funds are representative of lending/borrowing arrangements and are required to be reimbursed by the respective fund. All interfund transactions between governmental funds and internal service funds are eliminated on the government wide statements. NOTE G Risk Management Significant losses are covered by commercial insurance for all major programs: property, liability, and workers compensation. During the year ended, there were no significant reductions in cover age. Also, there have been no settlement amounts, which have exceeded insurance coverage in the past three years. 37
Notes to Financial Statements NOTE H Interfund Operating Transfers Individual fund operating transfers for the fiscal year ended, were as follows: Fund f Transfer In g Transfer Out f General (a) $ 635,000 (b) $ 1,304,302 (h) 7,000 (c) 127,500 (g) 3,073 Bond (b) 1,304,302 (b) 635,000 County Insurance (c) 10,000 County MFT (d) 40,000 Illinois Municipal Retirement (c) 89,500 Mapping (g) 3,073 Work Compensation (c) 28,000 Sheriff Federal Seizure (f) 4,332 Engineering (e) 91,180 * Revenue Stamps (h) 7,000 Drug Investigation (f) 4,332 County Highway (d) 40,000 Road District Motor Fuel Tax (e) 91,180 * Total Operating Transfers $ 2,212,387 $ 2,212,387 Non Reporting Entity Transfers (*) (0) (91,180 ) Reporting Entity Transfers $ 2,212,387 $ 2,066,207 Net Reporting Entity Transfers $ 91,180 The purpose of the transfer of funds are highlighted below: (a) To transfer funds for bond payments. (b) To transfer funds for bond payments. (c) To transfer funds liability, IMRF, and work compensation levies. (d) To transfer funds to cover highway maintenance. (e) To transfer funds to cover highway maintenance. (f) To transfer funds to cov er operating expenses. (g) To transfer funds to cover operating expenses. (h) To transfer funds to cover operating expenses. NOTE I Subsequent Events The County has evaluated subsequent events through May 17, 2011, the date which the financial statements were available to be issued. 38
Notes to Financial Statements NOTE J Fund Equity At the following funds had a deficit in the fund balance: Moore s Prairie Water Grant $ (6,000) The deficit balance is related to accrued expenses of $6,000 as of. NOTE K Stewardship, Compliance and Accountability During the fiscal year ended the following funds had expenditures in excess of their budget appropriation. Court Security Fund Federal Aid Matching Fund Drug Investigation Fund IL Municipal Retirement Fund Engineering Fund Animal Control Fund Document Storage Fund Tax Automation Fund Law Library Fund County Bridge Fund 911 System Fund Birth/Marriage Automation Fund Revenue Stamps Fund Marriage Fund Township Bridge Fund Workman s Compensation Fund Liability Insurance Fund Motor Fuel Tax Fund County Highway Fund Bluford Short Street Bridge Fund The following funds did not have a budget appropriation: ESDA Special Tax Fund Coroner Fees Fund Mobility & Access Fund NOTE L Economic Dependence The County is fiscally dependent on funding from Federal and State of Illinois sources. Due to State of Illinois financial restraints, state payment delays or eliminations are possible for the fiscal year endi ng November 30, 2011. Changes in the amounts received or timing of the amounts received from the State of Illinois, could result in cash flow problems for the County, and may require budget amendments a nd cuts of services. NOTE M Property Taxes Property tax is levied each year on all taxable real property located in the County. The 2010 levy was passed by the board on November 19, 2009. Property taxes attach an enforceable lien on property as of January 1 and are payable in September and November, respectively. The County receives significant distributions of tax receipts approximately one month after these due dates. Taxes recorded in these financial statements are from the 2009 and prior tax levies. 39
Notes to Financial Statements NOTE M Property Taxes Concluded 2009 2008 2007 2006 Assessed Valuations $ 504,520,480 $ 488,091,152 $ 461,135,587 $ 438,496,676 Tax Rates Corporate Fund 0.0576 0.0571 0.0580 0.0605 County Highway Fund 0.0673 0.0671 0.0682 0.0695 County Bridge Fund 0.0311 0.0310 0.0315 0.0320 Federal Aid Matching Fund 0.0311 0.0310 0.0315 0.0320 Tuberculosis Fund 0.0141 0.0140 0.0148 0.0158 IMRF Fund 0.1533 0.1528 0.1552 0.1586 County Health 0.0296 0.0295 0.0300 0.0304 Social Security 0.0768 0.0765 0.0778 0.0793 Medicare 0.0187 0.0186 0.0189 0.0191 Liability Insurance 0.0611 0.0608 0.0617 0.0629 Workman's Compensation 0.0401 0.0400 0.0407 0.0414 Extension Education 0.0188 0.0187 0.0191 0.0192 Mental Health 0.0253 0.0252 0.0256 0.0259 Total Tax Rates 0.6249 0.6223 0.6330 0.6465 Extension Corporate Fund $ 237,086 $ 228,760 $ 217,744 $ 211,379 County Highway Fund 277,001 268,807 256,010 243,172 County Bridge Fund 128,005 124,188 118,245 111,803 Federal Aid Matching Fund 128,005 124,188 118,245 111,803 Tuberculosis Fund 58,034 56,085 55,556 55,203 IMRF Fund 630,969 612,127 582,591 554,475 County Health 121,831 118,179 112,614 106,562 Social Security 316,102 306,464 292,046 277,412 Medicare 76,968 74,513 70,947 66,732 Liability Insurance 251,482 243,569 231,610 220,113 Workman's Compensation 165,048 160,243 152,780 144,645 Extension Education 77,379 74,914 71,698 67,431 Mental Health 104,133 100,953 96,097 90,840 Total Extensions $ 2,572,043 $ 2,492,990 $ 2,376,183 $ 2,261,570 Collections Corporate Fund $ 252,103 $ 201,944 $ 219,268 $ 218,618 County Highway Fund 283,094 253,571 255,415 255,545 County Bridge Fund 130,789 117,143 117,872 117,028 Federal Aid Matching Fund 130,816 117,413 117,872 118,028 Tuberculosis Fund 62,087 52,918 51,925 58,331 IMRF Fund 834,615 748,527 569,377 579,122 County Health 121,408 115,536 115,682 112,447 Social Security 196,804 149,784 269,109 321,784 Medicare 13,087 36,594 65,229 77,413 Liability Insurance 271,618 241,701 245,675 193,513 Workman's Compensation 168,338 150,808 151,635 153,392 Extension Education 77,041 74,603 71,437 67,139 Mental Health 103,677 100,534 95,747 90,446 Total Collections $ 2,645,477 $ 2,361,076 $ 2,346,243 $ 2,362,806 40
REQUIRED SUPPLEMENTARY INFORMATION
IL Municipal Retirement Fund Schedule of Funding Progress For the Year Ended COUNTY ELECTED OFFICIALS EMPLOYER NUMBER 03018E Actuarial Valuation Date Actuarial Value of Assets (a) Actuarial Accrued Entry Age (b) Liability (AAL) Unfunded AAL (UAAL) (b a) Funded Ratio (a/b) Covered Payroll (c) UAAL as a Percentage of Covered Payroll (b a)/c) 12/31/2010 $ (750,656) $ 604,698 $ 1,355,354 0.00 $ 70,147 1932.16% 12/31/2009 (730,355) 632,378 1,362,733 0.00 128,272 1062.38% 12/31/2008 (481,462) 698,175 1,179,637 0.00 297,654 393.31% COUNTY EMPLOYEES EMPLOYER NUMBER 03018R Actuarial Valuation Date Actuarial Value of Assets (a) Actuarial Accrued Entry Age (b) Liability (AAL) Unfunded AAL (UAAL) (b a) Funded Ratio (a/b) Covered Payroll (c) UAAL as a Percentage of Covered Payroll (b a)/c) 12/31/2010 $ 11,625,669 $ 14,158,744 $ 2,533,075 82.11 $ 6,060,759 41.79% 12/31/2009 10,845,976 12,788,184 1,942,208 84.81 5,758,199 33.73% 12/31/2008 10,610,385 11,711,141 1,100,756 90.60 5,274,231 20.87% COUNTY SHERIFF PERSONNEL EMPLOYER NUMBER 03018S Actuarial Valuation Date Actuarial Value of Assets (a) Actuarial Accrued Entry Age (b) Liability (AAL) Unfunded AAL (UAAL) (b a) Funded Ratio (a/b) Covered Payroll (c) UAAL as a Percentage of Covered Payroll (b a)/c) 12/31/2010 $ 4,361,138 $ 5,801,963 $ 1,440,825 75.17 $ 1,112,481 129.51% 12/31/2009 3,888,077 4,863,827 975,750 79.94 1,016,929 95.95% 12/31/2008 3,610,132 4,417,984 807,852 81.71 954,450 84.64% 41
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual GENERAL FUND Original Budget REVENUES Taxes Property Taxes 200,000 Final Budget Actual Variance With Final Budget Positive or (Negative) $ $ 200,000 $ 252,103 $ 52,103 1/4% Supplemental Sales Tax 1,132,000 1,132,000 1,234,523 102,523 Retailers' Occupation Taxes 555,000 555,000 555,806 806 Public Safety Tax 960,000 960,000 1,036,923 76,923 Intergovernmental State Income Taxes 1,650,000 1,650,000 1,495,563 (154,437) Replacement Tax 270,000 270,000 264,262 (5,738) Local Use Tax 250,000 250,000 230,538 (19,462) Inheritance Tax 5,000 5,000 34,312 29,312 Department of Interior 60,000 60,000 55,140 (4,860) State's Attorney Salary Reimbursed 144,677 144,677 148,633 3,956 Assistant State's Attorney Salary Reimbursed 4,000 4,000 0 (4,000) State's Attorney Salary Dept of Corrections 15,000 15,000 0 (15,000) Supervisor of Assessments Salary Reimbursed 26,850 26,850 26,031 (819) Wayne County Probation Reimbursed 80,500 80,500 64,804 (15,696) Court Security Officers Reimbursed 65,000 65,000 100,000 35,000 Redeploy IL Juvenile Grant Reimbursed 4,000 4,000 10,772 6,772 Board of Health Reimbursed 7,750 7,750 10,083 2,333 Regional Supt of Schools Reimbursed 11,500 11,500 8,979 (2,521) Highway Dept Health Ins Reimbursed 82,760 82,760 73,528 (9,232) Highway Dept Unemp Ins Reimbursed 700 700 3,003 2,303 Probation Salary Reimbursed St of IL 700,000 700,000 632,799 (67,201) Probation Salary Reimbursed Court Services 700,000 700,000 878,374 178,374 Circuit Clerk Salary Reimbursement 95,175 95,175 80,441 (14,734) Reimbursement for App. Atty. Outside Sources 11,500 11,500 11,500 0 Revenue Stamps 50,000 50,000 20,000 (30,000) Public Defender Reimbursement 99,895 99,895 117,454 17,559 Tax Redemption Account 28,750 28,750 0 (28,750) ICE Transport Officers Salary Reimb. 349,440 349,440 272,058 (77,382) ICE Mileage Reimbursement 168,000 168,000 126,255 (41,745) Prosecutorial Fee State's Attorney 50,000 50,000 0 (50,000) Clerk OP Add Ons 0 0 221 221 Restitution Due to Jefferson County 0 0 798 798 State of Illinois Revenue 0 0 11,630 11,630 Charges for Services County Clerk 205,000 205,000 212,756 7,756 County Coroner 1,600 1,600 835 (765) Circuit Clerk 650,000 650,000 654,532 4,532 States Attorney 190,000 190,000 172,096 (17,904) Sheriff 160,000 160,000 161,240 1,240 Jail Phone Commission 55,000 55,000 48,542 (6,458) Housing Prisoners 1,336,525 1,336,525 1,284,070 (52,455) Delivery of Prisoners 3,250 3,250 2,751 (499) Supervisor of Assessment Fees 100 100 126 26 Public Defender Fees 500 500 3,250 2,750 Animal Control and Shelter 76,500 76,500 71,542 (4,958) Housing ICE Prisoners 1,050,000 1,050,000 855,597 (194,403) See accompanying notes to required supplementary information. 42
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND REVENUES Concluded Federal and State Grants Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) SPF Grant 128,500 128,500 180,621 52,121 IPRF Grant 0 0 15,600 15,600 Sheriff Grant 6,800 6,800 0 (6,800) Continental Tire Parking Lot CDAP Grant 750,000 750,000 0 (750,000) HAVA Grant 0 0 10,494 10,494 Appellate Attorney Grant Reimbursed 44,000 44,000 58,667 14,667 Crime Victim Witness Coordinator Reimbursed 28,450 28,450 14,225 (14,225) EMA Reimbursement 7,200 7,200 63,536 56,336 Drug Free Communities 99,996 99,996 89,040 (10,956) Interest on Investments 57,650 57,650 37,134 (20,516) All Other Rent 12,000 12,000 11,000 (1,000) Interest & Costs Tax Sale 142,000 142,000 132,991 (9,009) Licenses/Franchises 13,000 13,000 13,604 604 Miscellaneous 5,000 5,000 2,570 (2,430) TOTAL REVENUES 12,800,568 12,800,568 11,853,352 (947,216) TOTAL EXPENDITURES 12,045,568 11,720,909 10,744,160 976,749 Excess (Deficiency) of Revenues Over Expenditures 755,000 1,079,659 1,109,192 (1,923,965) OTHER FINANCING SOURCES (USES) Operating Transfers In 363,098 363,098 642,000 278,902 Operating Transfers Out (1,118,098) (1,118,098) (1,434,875) (316,777) TOTAL OTHER FINANCING SOURCES (USES) (755,000) (755,000) (792,875) (37,875) Excess (Deficiency) of Revenue and Other Sources Over Expenditures and Other Uses $ 0 $ 324,659 316,317 $ (1,961,840) Fund Balance at Beginning of Year 1,773,711 Fund Balance at End of Year $ 2,090,028 See accompanying notes to required supplementary information. 43
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND GENERAL GOVERNMENT Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) County Clerk County Clerk Salary $ 47,836 $ 47,836 $ 45,820 $ 2,016 Office Employees Salary 169,128 163,346 159,713 3,633 Office Supplies 0 0 431 (431) Recording & Permanent Storage 1,000 1,000 1,374 (374) Local Registrar Fees 1,317 1,317 (745) 2,062 Travel 1,000 1,000 275 725 Interest Expense 0 0 3,117 (3,117) Maintenance Contracts 4,700 4,700 2,589 2,111 Total County Clerk 224,981 219,199 212,574 6,625 County Treasurer and Collector Treasurer Salary 47,836 47,836 45,820 2,016 Employee Salaries 81,182 83,207 79,761 3,446 Salary of Extra Employees 12,000 12,000 13,822 (1,822) Office Supplies 8,500 8,500 8,366 134 Small Equipment 0 0 0 0 Maintenance Contracts 2,000 2,000 1,224 776 Travel 1,000 1,000 514 486 Publication of Notices 6,184 6,184 3,369 2,815 Total County Treasurer and Collector 158,702 160,727 152,876 7,851 Court House Custodian Salary 68,813 70,885 67,702 3,183 General Supplies 6,000 6,000 3,761 2,239 Utilities 70,000 70,000 64,104 5,896 Maintenance 20,000 20,000 18,261 1,739 Total Court House 164,813 166,885 153,828 13,057 See accompanying notes to required supplementary information. 44
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND GENERAL GOVERNMENT Continued Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) County Board Commissioners' Salaries 82,000 82,000 81,388 612 Employees' Salary 30,495 31,730 30,060 1,670 Drug Free Communities 99,996 99,996 95,086 4,910 Office Supplies 39,850 39,850 37,736 2,114 Printing 0 0 0 0 SPF Grant 128,500 128,500 182,518 (54,018) BARJ Grant 0 0 0 0 Maintenance Contracts 2,800 2,800 3,637 (837) Total County Board 383,641 384,876 430,425 (45,549) Regional Supt of Schools Regional Supt of Schools Salaries 10,000 10,000 10,000 0 Secretarial Salaries 21,300 21,300 21,300 0 Telephone 2,794 2,794 2,794 0 Office Supplies 1,241 1,241 950 291 Registration Receipt Books 75 75 550 (475) Equipment Service Contracts 1,162 1,162 670 492 Office Housing Expense 25,000 25,000 25,000 0 Mileage 660 660 762 (102) Professional Dues 0 0 0 0 Training 396 396 347 49 Total Regional Supt of Schools 62,628 62,628 62,373 255 Board of Review Board of Review Salaries 13,560 13,560 12,960 600 Printing and Publishing 1,200 1,200 339 861 Total Board of Review 14,760 14,760 13,299 1,461 See accompanying notes to required supplementary information. 45
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND GENERAL GOVERNMENT Continued Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) Supervisor of Assessments Supervisor's Salary 53,891 53,891 51,620 2,271 Employee Salaries 84,564 86,673 83,020 3,653 Mileage 1,000 1,000 576 424 Map Maintenance 35,000 35,000 35,002 (2) Printing and Publishing 3,500 3,500 1,524 1,976 Travel 450 450 550 (100) Small Equipment 500 500 0 500 Capital Assets 10,000 10,000 11,786 (1,786) Vehicle Repair 400 400 75 325 Total Supervisor of Assessments 189,305 191,414 184,153 7,261 Animal Shelter Supervisor's Salary 32,991 33,826 32,400 1,426 Animal Shelter Labor 72,624 43,626 36,766 6,860 Pager 0 0 0 0 Utilities 15,000 15,000 12,099 2,901 Maintenance 9,000 9,000 6,148 2,852 Overtime 5,000 5,000 8,058 (3,058) Food 200 200 212 (12) Small Equipment 75 75 0 75 Maintenance Contracts 200 200 319 (119) Miscellaneous 100 100 0 100 Total Animal Shelter 135,190 107,027 96,002 11,025 Insurance Group Health Insurance 1,100,000 1,100,000 993,009 106,991 Life Insurance 11,112 11,112 6,874 4,238 Total Insurance 1,111,112 1,111,112 999,883 111,229 Elections 150,000 150,000 140,790 9,210 See accompanying notes to required supplementary information. 46
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND GENERAL GOVERNMENT Concluded Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) Other Unemployment Tax 80,000 80,000 57,600 22,400 Bonds for County Employees 5,000 5,000 5,027 (27) Audit of County Funds 35,000 35,000 37,900 (2,900) Capital Expenditures 5,000 5,000 0 5,000 Tax System Computer Maintenance 100,000 100,000 106,871 (6,871) Soil and Water Conservation 5,000 5,000 5,000 0 Greater Egypt Planning and Development 10,011 10,011 10,011 0 County Postage 66,000 66,000 62,294 3,706 County Telephone 50,500 50,500 54,532 (4,032) ESDA 14,400 14,400 85,387 (70,987) Union Labor Negotiations 30,000 30,000 18,417 11,583 Professional Dues 1,500 1,500 2,605 (1,105) Burial of Indigents 1,500 1,500 750 750 Rental/Storage 2,500 2,500 2,500 0 Working Cash Fund 1,000 1,000 0 1,000 Rend Lake Search and Rescue 500 500 500 0 Interest Expense on Loan 0 0 0 0 Community Service Program 14,000 14,000 12,192 1,808 Repayment of Loan/Lease, Net of Advances 635,000 635,000 635,000 0 Continental Tire Parking Lot CDAP Grant 750,000 750,000 0 750,000 Contingency 100,000 100,000 63,547 36,453 Bail Bond Liability 0 0 (1,201) 1,201 Vacation Expense 0 0 (7,708) 7,708 Miscellaneous 3,000 3,000 4,591 (1,591) Total Other 1,909,911 1,909,911 1,155,815 754,096 TOTAL GENERAL GOVERNMENT $ 4,505,043 $ 4,478,539 $ 3,602,018 $ 876,521 See accompanying notes to required supplementary information. 47
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) PUBLIC SAFETY County Sheriff County Sheriff Salary $ 59,445 $ 59,445 $ 56,940 $ 2,505 Court Security Deputies 135,156 143,231 134,765 8,466 Sheriff Merit Employees 984,743 987,017 969,122 17,895 Bookkeeper/Secretary 27,791 28,481 27,280 1,201 Overtime 140,000 140,000 212,709 (72,709) Vacation & Holiday 0 0 0 0 Body Armor 9,000 9,000 2,618 6,382 Uniforms 18,800 18,800 18,957 (157) Leads Machine 12,000 12,000 10,529 1,471 Trip Reimbursement 2,000 2,000 1,114 886 Training 7,500 7,500 7,037 463 Vehicle Repair 23,000 23,000 21,954 1,046 Vehicles 47,000 47,000 64,246 (17,246) Equipment Repair 38,000 38,000 20,572 17,428 Purchase of Equipment 23,000 23,000 43,107 (20,107) Auto Operation Expenses 45,000 45,000 39,575 5,425 Other 3,800 6,300 789 5,511 Total County Sheriff 1,576,235 1,589,774 1,631,314 (41,540) County Coroner Coroner Salary 26,893 26,893 25,760 1,133 Other Salaries 4,200 4,200 1,243 2,957 Inquest Expense 500 500 42 458 Court Reporters for Inquest 150 150 0 150 Office Supplies 750 750 282 468 Printing and Publishing 300 300 0 300 Travel 1,500 1,500 1,811 (311) Equipment 1,825 1,825 1,437 388 Grant Expense 0 0 97 (97) Photography Expense 0 0 138 (138) Autopsy Medical Expense 24,500 24,500 23,906 594 Total County Coroner 60,618 60,618 54,716 5,902 Merit Commission Merit Commission Wages 4,050 4,050 4,050 0 Printing and Publishing 2,500 2,500 790 1,710 Office Supplies 100 100 191 (91) Test Forms and Physicals 1,400 1,400 1,060 340 Total Merit Commission 8,050 8,050 6,091 1,959 See accompanying notes to required supplementary information. 48
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND PUBLIC SAFETY Concluded Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) County Jail Correction Officers' Salaries 812,548 709,363 689,141 20,222 Other Salaries 299,538 306,742 265,447 41,295 Overtime 100,000 100,000 94,642 5,358 Custodian 45,000 45,000 34,759 10,241 General Supplies 65,000 65,000 70,161 (5,161) Education and Training 14,000 14,000 21,097 (7,097) Utilities 195,000 195,000 173,359 21,641 Meals and Bedding of Prisoners 356,000 356,000 293,720 62,280 Health and Welfare of Prisoners 123,000 123,000 224,368 (101,368) Vehicle Repair 8,000 8,000 5,157 2,843 Gas & Oil 10,000 10,000 5,245 4,755 Radios & Cell Phones 3,500 3,500 4,217 (717) Vehicle Replacement 30,000 0 0 0 Maintenance/Maintenance Contracts 75,000 75,000 125,061 (50,061) Clothing Allowance 25,000 25,000 18,748 6,252 Total County Jail 2,161,586 2,035,605 2,025,122 10,483 Jail ICE Detainees Correctional Officers 317,859 216,130 199,604 16,526 Part time Correctional Officers 10,000 52,000 70,136 (18,136) Other Salaries 108,835 96,868 92,501 4,367 Overtime and Holiday Pay 50,000 50,000 123,797 (73,797) Trip Expense 7,000 7,000 13,296 (6,296) Food for Prisoners 235,000 235,000 146,132 88,868 Supplies for Prisoners 25,000 25,000 24,539 461 Medical Supplies for Prisoners 25,000 1,000 16,667 (15,667) Clothing Allowance 0 15,000 1,450 13,550 Gas and Oil 55,000 55,000 48,001 6,999 Radios 6,000 6,000 0 6,000 Cell Phones 2,000 2,000 4,132 (2,132) Vehicle Repair 20,000 20,000 9,734 10,266 Vans 30,000 0 0 0 Commissary Expense 16,000 18,020 20,932 (2,912) Outdoor Recreation Area 70,000 0 1,534 (1,534) Total Jail ICE Detainees 977,694 799,018 772,455 26,563 Animal Control Administrator's Salary 3,000 3,000 2,500 500 Animal Warden's Salary 27,791 28,480 27,285 1,195 Car Expense 1,500 1,500 436 1,064 Overtime 4,500 4,500 6,503 (2,003) Uniforms 250 250 0 250 Printing and Publishing 1,400 1,400 875 525 Tags 650 650 0 650 Total Animal Control 39,091 39,780 37,599 2,181 TOTAL PUBLIC SAFETY $ 4,823,274 $ 4,532,845 $ 4,527,297 $ 5,548 See accompanying notes to required supplementary information. 49
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Continued GENERAL FUND JUDICIARY AND COURT RELATED Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) Circuit Clerk Circuit Clerk Salary $ 47,836 $ 47,836 $ 45,820 $ 2,016 Clerk's Salaries 242,256 248,260 240,441 7,819 Total Circuit Clerk 290,092 296,096 286,261 9,835 State's Attorney State's Attorney Salary 166,508 166,508 105,451 61,057 Other Salaries 289,251 344,493 290,760 53,733 Maintenance Contracts 41,889 33,371 15,350 18,021 Books and Records 4,000 4,000 28,496 (24,496) Grand Jury Expense 16,500 16,500 14,974 1,526 Appellate Attorney Grant 48,546 0 93,175 (93,175) Travel 1,225 1,225 547 678 Appellate Assistance Service 13,000 13,000 13,000 0 Publication of Notices 4,504 4,504 5,827 (1,323) Cell Phones 1,000 1,000 751 249 Transcript Service 2,000 2,000 1,232 768 Small Equipment 3,600 3,600 3,958 (358) Witness Fees 0 0 1,384 (1,384) Other 0 0 759 (759) Total State's Attorney 592,023 590,201 575,664 14,537 Court Expenses Petit Jury 20,000 20,000 32,319 (12,319) Juvenile Detention 75,000 75,000 74,491 509 Bailiffs 6,000 6,000 6,291 (291) Small Equipment 0 0 2,694 (2,694) Miscellaneous Court Costs 75,000 75,000 134,428 (59,428) Total Court Expenses 176,000 176,000 250,223 (74,223) See accompanying notes to required supplementary information. 50
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Concluded GENERAL FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) JUDICIARY AND COURT RELATED Concluded Judge Maintenance Contract 0 0 0 0 Small Equipment 3,000 3,000 0 3,000 Total Judge 3,000 3,000 0 3,000 Public Defender Public Defender Salary 149,857 149,857 144,094 5,763 Other Salaries 28,543 29,253 28,020 1,233 Office Supplies 150 150 0 150 Travel 450 450 1,284 (834) Maintenance Contracts 1,583 1,583 1,390 193 Total Public Defender 180,583 181,293 174,788 6,505 Assistant Public Defender Public Defender Salaries 101,310 87,982 69,600 18,382 Secretary Salary 28,543 29,253 28,020 1,233 Travel 300 300 275 25 Maintenance Contracts 0 0 97 (97) Books 400 400 147 253 Total Assistant Public Defender 130,553 117,935 98,139 19,796 Probation Services Probation Services 1,345,000 1,345,000 1,229,770 115,230 Total Probation Services 1,345,000 1,345,000 1,229,770 115,230 TOTAL JUDICIARY AND COURT RELATED $ 2,717,251 $ 2,709,525 $ 2,614,845 $ 94,680 TOTAL GENERAL FUND $ 12,045,568 $ 11,720,909 $ 10,744,160 $ 976,749 See accompanying notes to required supplementary information. 51
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual BOND FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Bonds Received $ 953,541 $ 953,541 $ 0 $ (953,541) Interest on Investments 25,000 25,000 130,688 105,688 TOTAL REVENUES 978,541 978,541 130,688 (847,853) EXPENDITURES General Government Reclassified Bonds 941,852 941,852 0 941,852 Interest Expense 0 0 830,167 (830,167) Contingency 0 0 870 (870) Miscellaneous Expense 0 0 750 (750) TOTAL EXPENDITURES 941,852 941,852 831,787 110,065 Excess (Deficiency) of Revenues over Expenditures 36,689 36,689 (701,099) (737,788) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 1,304,302 1,304,302 Operating Transfers Out 0 0 (635,000) (635,000) TOTAL OTHER FINANCING SOURCES (USES) 0 0 669,302 669,302 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 36,689 $ 36,689 (31,797) $ (68,486) Fund Balance at Beginning of Year 380,312 Fund Balance at End of Year $ 348,515 See accompanying notes to required supplementary information. 52
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual TOWNSHIP BRIDGE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Intergovernmental $ 125,000 $ 125,000 $ 64,262 $ (60,738) Interest on Investments 0 0 2,227 2,227 Other 0 0 18,580 18,580 TOTAL REVENUES 125,000 125,000 85,069 (39,931) EXPENDITURES Transportation Maintenance 125,000 125,000 165,101 (40,101) TOTAL EXPENDITURES 125,000 125,000 165,101 (40,101) Excess (Deficiency) of Revenues over Expenditures 0 0 (80,032) (80,032) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (80,032) $ (80,032) Fund Balance at Beginning of Year 325,107 Fund Balance at End of Year $ 245,075 See accompanying notes to required supplementary information. 53
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual MOTOR FUEL TAX FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Motor Fuel Allotments $ 773,850 $ 773,850 $ 834,148 $ 60,298 Interest on Investments 3,510 3,510 29,416 25,906 Miscellaneous Revenue 130,822 130,822 136,831 6,009 TOTAL REVENUES 908,182 908,182 1,000,395 92,213 EXPENDITURES Transportation Equipment Rental 382,000 382,000 211,365 170,635 Maintenance 350,000 350,000 315,922 34,078 Miscellaneous Expense 176,182 176,182 480,604 (304,422) TOTAL EXPENDITURES 908,182 908,182 1,007,891 (99,709) Excess (Deficiency) of Revenues over Expenditures 0 0 (7,496) (7,496) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 (40,000) (40,000) TOTAL OTHER FINANCING SOURCES (USES) 0 0 (40,000) (40,000) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (47,496) $ (47,496) Fund Balance at Beginning of Year 2,685,434 Fund Balance at End of Year $ 2,637,938 See accompanying notes to required supplementary information. 54
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
Notes to Required Supplementary Information NOTE A Budgets and Budgetary Accounting An operating budget is adopted each fiscal year for the County Funds. The operating budget is prepared on the cash basis of accounting. The County budgets expenditures net of any reimbursements that it plans to receive. The Fiscal Committee is authorized to transfer budget amounts between departments within any fund. Any supplemental appropriations that amend the total expenditures of any fund require County Board resolution. Budgetary appropriatio ns lapse at the end of the fiscal year. The budget must be filed with the County Clerk so that it can be available to the public for fifteen days prior to adoption. The budget must be adopted prior to December 1. The County follows these procedures in e statements: stablishing the budgetary data reflected in the financial a. In accordance with state statute, prior to November 1, all offices submit to the County Board a proposed operating budget for the fiscal year commencing the following December 1. The operating budget includes proposed expenditures and the means of financing them for the upcoming year. b. The budget is then open for public inspection for 30 days in the office of the County Clerk. c. Prior to November 30, the budget is legally enacted through passage of an ordinance. d. Formal budgetary integration is employed as a management control device during the year for the General Fund and Special Revenue Funds. e. Budgets for the General Fund and Special Revenue Funds are adopted on a basis (budget basis), which differs from generally accepted accounting principles (GAAP basis). The County Board may authorize supplemental appropriations during the year. 55
SUPPLEMENTARY INFORMATION
COMBINING AND INDIVIDUAL FUND STATEMENT AND SCHEDULES NON MAJOR GOVERNMENTAL FUNDS
Combining Balance Sheet NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS County County County Highway Engineering Green Road Sheriff Animal Germany Drug Mobility & Highway Bridge Equipment Fund Fund Grant Control Road Investigation Access ASSETS Cash $ 49,909 $ 69,325 $ 23,741 $ 18,547 $ 160,915 $ 208 $ 11,260 $ 104,590 $ 29,070 $ 7 Inventory 0 0 0 0 0 0 0 0 0 0 Due from Other Governments 0 0 0 0 0 0 0 0 0 0 Due from Other Funds 0 0 0 448 0 0 0 0 0 0 Taxes Receivable (net of allowances for uncollectible) 110,000 50,800 0 0 0 0 0 0 0 0 TOTAL ASSETS $ 159,909 $ 120,125 $ 23,741 $ 18,995 $ 160,915 $ 208 $ 11,260 $ 104,590 $ 29,070 $ 7 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 12,475 $ 10,418 $ 1,737 $ 1,524 $ 0 $ 0 $ 985 $ 0 $ 0 $ 0 Payroll Taxes Payable 2,872 0 0 3,300 0 0 0 0 0 0 Accrued Absences 13,006 0 0 0 0 0 0 0 0 0 Due to Other Funds 2,121 0 0 0 406 0 375 0 0 0 TOTAL LIABILITES 30,474 10,418 1,737 4,824 406 0 1,360 0 0 0 FUND BALANCES Fund Balance (Reserved) 129,435 109,707 22,004 14,171 160,509 208 9,900 104,590 29,070 7 Fund Balance (Unreserved) 0 0 0 0 0 0 0 0 0 0 TOTAL FUND BALANCES 129,435 109,707 22,004 14,171 160,509 208 9,900 104,590 29,070 7 TOTAL LIABILITIES AND FUND BALANCES $ 159,909 $ 120,125 $ 23,741 $ 18,995 $ 160,915 $ 208 $ 11,260 $ 104,590 $ 29,070 $ 7 56
Combining Balance Sheet continued NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Workman's DUI IL Municipal Comp Liability Permanent ESDA Court Tax Court Education Retirement Insurance Insurance Records Special Tax Security Automation Automation ASSETS Cash $ 10,234 $ 377,810 $ 70,121 $ 107,404 $ 57,578 $ 1,917 $ 39,371 $ 36,355 $ 151,160 Inventory 0 0 0 0 0 0 0 0 0 Due from Others 0 0 0 0 2,985 0 0 0 0 Due from Other Funds 0 2,616 0 25,162 26,042 0 0 0 350 Taxes Receivable (net of allowances for uncollectible taxes) 0 406,700 65,600 99,900 0 0 0 0 0 TOTAL ASSETS $ 10,234 $ 787,126 $ 135,721 $ 232,466 $ 86,605 $ 1,917 $ 39,371 $ 36,355 $ 151,510 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 0 $ 0 $ 0 $ 0 $ 0 $ 632 $ 0 $ 200 $ 3,294 Payroll Taxes Payable 0 56,361 0 0 0 0 0 0 0 Accrued Absences 0 0 0 0 0 0 0 0 0 Due to Other Funds 0 1,681 2,379 0 0 0 0 0 0 TOTAL LIABILITIES 0 58,042 2,379 0 0 632 0 200 3,294 FUND BALANCES Fund Balance (Reserved) 10,234 729,084 133,342 232,466 86,605 1,285 39,371 36,155 148,216 Fund Balance (Unreserved) 0 0 0 0 0 0 0 0 0 TOTAL FUND BALANCES 10,234 729,084 133,342 232,466 86,605 1,285 39,371 36,155 148,216 TOTAL LIABILITIES AND FUND BALANCES $ 10,234 $ 787,126 $ 135,721 $ 232,466 $ 86,605 $ 1,917 $ 39,371 $ 36,355 $ 151,510 57
Combining Balance Sheet continued NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Bluford Sheriff's Revenue Marriage Law Judgment Short Street Forfeited Document Mapping Federal Coroner Stamps Fund Library Fund Bridge Funds Storage Fund Seizure Fees ASSETS Cash $ 884 $ 510 $ 1,732 $ 2,219 $ 21,346 $ 17,506 $ 114,996 $ 3,403 $ 0 $ 2,485 Inventory 189 0 0 0 0 0 0 0 0 0 Due from Others 0 0 0 0 0 0 0 0 0 0 Due from Other Funds 0 0 0 0 0 0 250,000 0 0 0 Taxes Receivable (net of allowances for uncollectible taxes) 0 0 0 0 0 0 0 0 0 0 TOTAL ASSETS $ 1,073 $ 510 $ 1,732 $ 2,219 $ 21,346 $ 17,506 $ 364,996 $ 3,403 $ 0 $ 2,485 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 0 $ 0 $ 1,328 $ 0 $ 0 $ 0 $ 1,301 $ 0 $ 0 $ 0 Payroll Taxes Payable 0 0 0 0 0 0 0 0 0 0 Accrued Absences 0 0 0 0 0 0 0 0 0 0 Due to Other Funds 0 0 0 0 0 0 0 0 0 0 TOTAL LIABILITIES 0 0 1,328 0 0 0 1,301 0 0 0 FUND BALANCES Fund Balance (Reserved) 1,073 510 404 2,219 21,346 17,506 363,695 3,403 0 2,485 Fund Balance (Unreserved) 0 0 0 0 0 0 0 0 0 0 TOTAL FUND BALANCES 1,073 510 404 2,219 21,346 17,506 363,695 3,403 0 2,485 TOTAL LIABILITES AND FUND BALANCES $ 1,073 $ 510 $ 1,732 $ 2,219 $ 21,346 $ 17,506 $ 364,996 $ 3,403 $ 0 $ 2,485 58
Combining Balance Sheet concluded NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Birth Federal Moore's Total Illinois Probation Marriage 911 Aid Prairie JCSO Victim Non Major Redeploy JABIG Services Automation System Matching Water Grant DARE Impact Funds ASSETS Cash $ 142,215 $ 630 $ 55,865 $ 15,578 $ 694,994 $ 15,004 $ 0 $ 5,597 $ 13,339 $ 2,427,825 Inventory 0 0 0 0 0 0 0 0 0 189 Due from Others 0 0 0 0 0 0 0 0 0 2,985 Due from Other Funds 0 0 0 0 25 0 0 0 0 304,643 Taxes Receivable (net of allowances for uncollectible taxes) 0 0 0 0 0 50,800 0 0 0 783,800 TOTAL ASSETS $ 142,215 $ 630 $ 55,865 $ 15,578 $ 695,019 $ 65,804 $ 0 $ 5,597 $ 13,339 $ 3,519,442 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 8,549 $ 0 $ 0 $ 1,069 $ 0 $ 0 $ 6,000 $ 0 $ 0 $ 49,512 Payroll Taxes Payable 0 0 0 0 0 0 0 0 0 62,533 Accrued Absences 0 0 0 0 0 0 0 0 0 13,006 Due to Other Funds 125,000 0 0 0 0 0 0 0 0 131,962 TOTAL LIABILITIES 133,549 0 0 1,069 0 0 6,000 0 0 257,013 FUND BALANCES Fund Balance (Reserved) 8,666 630 55,865 14,509 695,019 65,804 (6,000) 5,597 13,339 3,262,429 Fund Balance (Unreserved) 0 0 0 0 0 0 0 0 0 0 TOTAL FUND BALANCES 8,666 630 55,865 14,509 695,019 65,804 (6,000) 5,597 13,339 3,262,429 TOTAL LIABILITES AND FUND BALANCES $ 142,215 $ 630 $ 55,865 $ 15,578 $ 695,019 $ 65,804 $ 0 $ 5,597 $ 13,339 $ 3,519,442 59
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances NONMAJOR GOVERNMENTAL FUNDS For the Year Ended SPECIAL REVENUE FUNDS County County County Highway Engineering Green Road Sheriff Animal Germany Drug Mobility & Highway Bridge Equipment Fund Fund Grant Control Road Investigation Access REVENUES Taxes $ 283,094 $ 130,789 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Intergovernmental 0 0 0 0 0 0 0 0 0 0 Federal and State Grants 0 0 0 0 0 0 0 0 0 100,000 Charges for Services 0 0 0 0 0 0 43,171 0 9,902 0 Interest on Investments 77 41 74 90 626 0 27 606 36 7 Other 240,351 64,067 109,701 158,253 0 0 915 0 0 0 TOTAL REVENUES 523,522 194,897 109,775 158,343 626 0 44,113 606 9,938 100,007 EXPENDITURES Current General Government 0 0 0 0 0 0 0 0 0 100,000 Public Safety 0 0 0 0 0 0 0 0 3,953 0 Public Welfare 0 0 0 0 0 0 50,287 0 0 0 Judicial and Court Related 0 0 0 0 0 0 0 0 0 0 Transportation 709,546 174,875 140,020 255,203 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 24,564 0 5,930 0 Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 709,546 174,875 140,020 255,203 0 0 74,851 0 9,883 100,000 Excess (Deficiency) of Revenues over Expenditures (186,024) 20,022 (30,245) (96,860) 626 0 (30,738) 606 55 7 OTHER FINANCING SOURCES (USES) Operating Transfers In 40,000 0 0 91,180 0 0 0 0 0 0 Operating Transfers Out 0 0 0 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 40,000 0 0 91,180 0 0 0 0 0 0 Excess (Deficiency) of Revenue and Other Sources Over Expenditures and Other Uses (146,024) 20,022 (30,245) (5,680) 626 0 (30,738) 606 55 7 Fund Balance at Beginning of Year 275,459 89,685 52,249 19,851 159,883 208 40,638 103,984 29,015 0 Fund Balance at End of Year $ 129,435 $ 109,707 $ 22,004 $ 14,171 $ 160,509 $ 208 $ 9,900 $ 104,590 $ 29,070 $ 7 60
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances NONMAJOR GOVERNMENTAL FUNDS For the Year Ended continued SPECIAL REVENUE FUNDS Workman's DUI IL Municipal Compensation Liability Permanent ESDA Court Tax Court Education Retirement Insurance Insurance Records Special Tax Security Automation Automation REVENUES Taxes $ 0 $ 1,044,506 $ 168,338 $ 271,618 $ 0 $ 0 $ 0 $ 5,960 $ 0 Intergovernmental 0 39,544 0 0 0 4,664 0 0 0 Federal and State Grants 0 0 0 0 0 2,738 0 0 0 Charges for Services 0 0 0 0 31,948 0 82,377 9,509 111,687 Interest on Investments 1 475 63 149 129 0 53 48 321 Other 2,400 208,234 77,610 58,283 0 3,700 0 0 0 TOTAL REVENUES 2,401 1,292,759 246,011 330,050 32,077 11,102 82,430 15,517 112,008 EXPENDITURES Current General Government 0 1,321,822 260,158 366,689 13,102 21,005 0 12,782 0 Public Safety 0 0 0 0 0 0 0 0 0 Public Welfare 500 0 0 0 0 0 0 0 0 Judicial and Court Related 0 0 0 0 0 0 130,500 0 64,222 Transportation 0 0 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 0 0 Debt Service 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 500 1,321,822 260,158 366,689 13,102 21,005 130,500 12,782 64,222 Excess (Deficiency) of Revenues over Expenditures 1,901 (29,063) (14,147) (36,639) 18,975 (9,903) (48,070) 2,735 47,786 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 89,500 28,000 10,000 0 0 0 0 0 Operating Transfers Out 0 0 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 89,500 28,000 10,000 0 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses 1,901 60,437 13,853 (26,639) 18,975 (9,903) (48,070) 2,735 47,786 Fund Balance at Beginning of Year 8,333 668,647 119,489 259,105 67,630 11,188 87,441 33,420 100,430 Fund Balance at End of Year $ 10,234 $ 729,084 $ 133,342 $ 232,466 $ 86,605 $ 1,285 $ 39,371 $ 36,155 $ 148,216 61
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances NONMAJOR GOVERNMENTAL FUNDS For the Year Ended continued SPECIAL REVENUE FUNDS Bluford Sheriff's Revenue Marriage Law Judgment Short Street Forfeited Document Mapping Federal Coroner Stamps Fund Library Fund Bridge Funds Storage Fund Seizure Fees REVENUES Taxes $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Intergovernmental 0 0 0 0 0 0 0 0 0 0 Federal and State Grants 0 0 0 0 0 0 0 0 0 0 Charges for Services 85,058 1,000 13,408 0 0 0 111,565 92,788 0 2,485 Interest on Investments 1 1 2 3 28 33 243 95 0 0 Other 0 6 0 0 0 4,625 0 0 0 0 TOTAL REVENUES 85,059 1,007 13,410 3 28 4,658 111,808 92,883 0 2,485 EXPENDITURES Current General Government 80,074 0 0 0 0 0 0 2,400 4,732 0 Public Safety 0 0 0 0 0 0 0 0 0 0 Public Welfare 0 0 0 0 0 0 0 0 0 0 Judicial and Court Related 0 1,471 14,883 0 0 11,783 71,047 0 0 0 Transportation 0 0 0 0 2,685 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 0 0 0 Debt Service 0 0 0 0 0 0 0 91,281 0 0 TOTAL EXPENDITURES 80,074 1,471 14,883 0 2,685 11,783 71,047 93,681 4,732 0 Excess (Deficiency) of Revenues over Expenditures 4,985 (464) (1,473) 3 (2,657) (7,125) 40,761 (798) (4,732) 2,485 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 0 0 0 3,073 0 0 Operating Transfers Out (7,000) 0 0 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) (7,000) 0 0 0 0 0 0 3,073 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses (2,015) (464) (1,473) 3 (2,657) (7,125) 40,761 2,275 (4,732) 2,485 Fund Balance at Beginning of Year 3,088 974 1,877 2,216 24,003 24,631 322,934 1,128 4,732 0 Fund Balance at End of Year $ 1,073 $ 510 $ 404 $ 2,219 $ 21,346 $ 17,506 $ 363,695 $ 3,403 $ 0 $ 2,485 62
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances NONMAJOR GOVERNMENTAL FUNDS For the Year Ended concluded SPECIAL REVENUE FUNDS Federal Moore's Total Illinois Probation Birth/Marriage 911 Aid Prairie JCSO Victim Non Major Redeploy JABIG Services Automation System Matching Water Grant DARE Impact Funds REVENUES Taxes $ 0 $ 0 $ 0 $ 0 $ 0 $ 130,816 $ 0 $ 0 $ 0 $ 2,035,121 Intergovernmental 0 0 0 0 0 0 0 0 0 44,208 Federal and State Grants 248,400 0 0 0 0 0 36,700 0 0 387,838 Charges for Services 0 0 55,814 5,686 420,100 0 0 0 0 1,076,498 Interest on Investments 173 1 51 37 5,570 209 0 0 1 9,271 Other 0 0 0 0 0 91,277 0 4,843 7,625 1,031,890 TOTAL REVENUES 248,573 1 55,865 5,723 425,670 222,302 36,700 4,843 7,626 4,584,826 EXPENDITURES Current General Government 310,422 0 0 20,141 224,249 0 42,700 3,275 0 2,783,551 Public Safety 0 0 0 0 0 0 0 0 643 4,596 Public Welfare 0 0 0 0 0 0 0 0 0 50,787 Judicial and Court Related 0 0 64,043 0 0 0 0 0 0 357,949 Transportation 0 0 0 0 0 218,198 0 0 0 1,500,527 Capital Outlay 0 0 0 0 176,018 0 0 0 0 206,512 Debt Service 0 0 0 0 0 0 0 0 0 91,281 TOTAL EXPENDITURES 310,422 0 64,043 20,141 400,267 218,198 42,700 3,275 643 4,995,203 Excess (Deficiency) of Revenues over Expenditures (61,849) 1 (8,178) (14,418) 25,403 4,104 (6,000) 1,568 6,983 (410,377) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 0 0 0 0 0 261,753 Operating Transfers Out 0 0 0 0 0 0 0 0 0 (7,000) TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 0 0 0 0 0 254,753 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses (61,849) 1 (8,178) (14,418) 25,403 4,104 (6,000) 1,568 6,983 (155,624) Fund Balance at Beginning of Year 70,515 629 64,043 28,927 669,616 61,700 0 4,029 6,356 3,418,053 Fund Balance at End of Year $ 8,666 $ 630 $ 55,865 $ 14,509 $ 695,019 $ 65,804 $ (6,000) $ 5,597 $ 13,339 $ 3,262,429 63
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual COUNTY HIGHWAY FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Property Tax $ 281,000 $ 281,000 $ 283,094 $ 2,094 Interest on Investments 0 0 77 77 Equipment Rentals 205,000 205,000 61,880 (143,120) Miscellaneous 112,000 112,000 178,471 66,471 TOTAL REVENUES 598,000 598,000 523,522 (74,478) EXPENDITURES Transportation Maintenance and Supplies 54,210 54,210 66,698 (12,488) Fuel and Materials 41,010 41,010 0 41,010 Expenditures for Services 373,780 373,780 459,822 (86,042) Utilities 4,000 4,000 0 4,000 Miscellaneous 125,000 125,000 183,026 (58,026) TOTAL EXPENDITURES 598,000 598,000 709,546 (111,546) Excess (Deficiency) of Revenues over Expenditures 0 0 (186,024) (186,024) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 40,000 40,000 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 40,000 40,000 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (146,024) $ (146,024) Fund Balance at Beginning of Year 275,459 Fund Balance at End of Year $ 129,435 64
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual COUNTY BRIDGE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Property Taxes $ 127,000 $ 127,000 $ 130,789 $ 3,789 Interest on Investments 0 0 41 41 Miscellaneous 0 0 64,067 64,067 TOTAL REVENUES 127,000 127,000 194,897 67,897 EXPENDITURES Transportation Bridge Maintenance & Construction 127,000 127,000 174,875 (47,875) TOTAL EXPENDITURES 127,000 127,000 174,875 (47,875) Excess (Deficiency) of Revenues over Expenditures 0 0 20,022 20,022 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 20,022 $ 20,022 Fund Balance at Beginning of Year 89,685 Fund Balance at End of Year $ 109,707 65
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual COUNTY HIGHWAY EQUIPMENT FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Equipment Rental $ 125,000 $ 125,000 $ 33,000 $ (92,000) Interest on Investments 1 1 74 73 Miscellaneous 87,247 87,247 76,701 (10,546) TOTAL REVENUES 212,248 212,248 109,775 (102,473) EXPENDITURES Transportation Equipment 187,248 187,248 140,020 47,228 TOTAL EXPENDITURES 187,248 187,248 140,020 47,228 Excess (Deficiency) of Revenues over Expenditures 25,000 25,000 (30,245) (55,245) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 25,000 $ 25,000 (30,245) $ (55,245) Fund Balance at Beginning of Year 52,249 Fund Balance at End of Year $ 22,004 66
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual ENGINEERING FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Equipment Rental $ 0 $ 0 $ 0 $ 0 Interest on Investments 6 6 90 84 Miscellaneous 191,000 191,000 158,253 (32,747) TOTAL REVENUES 191,006 191,006 158,343 (32,663) EXPENDITURES Transportation Expenditures for Services 90,000 90,000 166,801 (76,801) Maintenance and Supplies 19,006 19,006 31,747 (12,741) Equipment 12,000 12,000 0 12,000 Other 70,000 70,000 56,655 13,345 TOTAL EXPENDITURES 191,006 191,006 255,203 (64,197) Excess (Deficiency) of Revenues over Expenditures 0 0 (96,860) (96,860) OTHER FINANCING SOURCES (USES) Operating Transfers In 67,000 67,000 91,180 24,180 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 67,000 67,000 91,180 24,180 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 67,000 $ 67,000 (5,680) $ (72,680) Fund Balance at Beginning of Year 19,851 Fund Balance at End of Year $ 14,171 67
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual GREEN ROAD FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 626 $ 626 Miscellaneous 56 56 0 (56) TOTAL REVENUES 56 56 626 570 EXPENDITURES Transportation Maintenance and Supplies 0 0 0 0 Miscellaneous 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 56 56 626 570 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 56 $ 56 626 $ 570 Fund Balance at Beginning of Year 159,883 Fund Balance at End of Year $ 160,509 68
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual SHERIFF GRANT FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 0 $ 0 Federal and State Grants 0 0 0 0 TOTAL REVENUES 0 0 0 0 EXPENDITURES Public Safety Other 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 0 0 0 0 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 0 $ 0 Fund Balance at Beginning of Year 208 Fund Balance at End of Year $ 208 69
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual ANIMAL CONTROL FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Fees and Fines $ 40,641 $ 40,641 $ 43,171 $ 2,530 Interest on Investments 0 0 27 27 Other 0 0 915 915 TOTAL REVENUES 40,641 40,641 44,113 3,472 EXPENDITURES Public Welfare Veterinary Fees 3,000 3,000 13,365 (10,365) Materials and Supplies 5,400 5,400 29,402 (24,002) Payroll and Payroll Taxes 27,791 27,791 0 27,791 Other 7,000 7,000 32,084 (25,084) TOTAL EXPENDITURES 43,191 43,191 74,851 (31,660) Excess (Deficiency) of Revenues over Expenditures (2,550) (2,550) (30,738) (28,188) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ (2,550) $ (2,550) (30,738) $ (28,188) Fund Balance at Beginning of Year 40,638 Fund Balance at End of Year $ 9,900 70
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual GERMANY ROAD FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 57 $ 57 $ 606 $ 549 Other 0 0 0 0 TOTAL REVENUES 57 57 606 549 EXPENDITURES Transportation Other 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 57 57 606 549 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 57 $ 57 606 $ 549 Fund Balance at Beginning of Year 103,984 Fund Balance at End of Year $ 104,590 71
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual DRUG INVESTIGATION FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Fees and Fines $ 7,000 $ 7,000 $ 9,902 $ 2,902 Interest on Investments 0 0 36 36 Other 0 0 0 0 TOTAL REVENUES 7,000 7,000 9,938 2,938 EXPENDITURES Public Safety Equipment 0 0 0 0 Other 7,000 7,000 9,883 (2,883) TOTAL EXPENDITURES 7,000 7,000 9,883 (2,883) Excess (Deficiency) of Revenues over Expenditures 0 0 55 55 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 55 $ 55 Fund Balance at Beginning of Year 29,015 Fund Balance at End of Year $ 29,070 72
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual MOBILITY AND ACCESS FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Federal and State Grants $ 0 $ 0 $ 100,000 $ 100,000 Interest on Investments 0 0 7 7 Other 0 0 0 0 TOTAL REVENUES 0 0 100,007 100,007 EXPENDITURES General Government Other 0 0 100,000 (100,000) TOTAL EXPENDITURES 0 0 100,000 (100,000) Excess (Deficiency) of Revenues over Expenditures 0 0 7 7 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 7 $ 7 Fund Balance at Beginning of Year 0 Fund Balance at End of Year $ 7 73
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual DUI EDUCATION FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 1 $ 1 Other 3,000 3,000 2,400 (600) TOTAL REVENUES 3,000 3,000 2,401 (599) EXPENDITURES Public Welfare Other 5,000 5,000 500 4,500 TOTAL EXPENDITURES 5,000 5,000 500 4,500 Excess (Deficiency) of Revenues over Expenditures (2,000) (2,000) 1,901 3,901 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ (2,000) $ (2,000) 1,901 $ 3,901 Fund Balance at Beginning of Year 8,333 Fund Balance at End of Year $ 10,234 74
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual IL MUNICIPAL RETIREMENT FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Property Taxes $ 992,800 $ 992,800 $ 1,044,506 $ 51,706 Replacement Taxes 38,200 38,200 39,544 1,344 Interest on Investments 100 100 475 375 Reimbursements 209,000 209,000 204,999 (4,001) Other 3,000 3,000 3,235 235 TOTAL REVENUES 1,243,100 1,243,100 1,292,759 49,659 EXPENDITURES General Government FICA Expense 442,000 442,000 460,907 (18,907) Medicare Expense 103,500 103,500 106,975 (3,475) IMRF Expense 728,320 728,320 753,940 (25,620) Other 0 0 0 0 TOTAL EXPENDITURES 1,273,820 1,273,820 1,321,822 (48,002) Excess (Deficiency) of Revenues over Expenditures (30,720) (30,720) (29,063) 1,657 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 89,500 89,500 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 89,500 89,500 Excess (Deficiency) of Revenue and Other Sources Over Expenditures and Other Uses $ (30,720) $ (30,720) 60,437 $ 91,157 Fund Balance at Beginning of Year 668,647 Fund Balance at End of Year $ 729,084 75
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual WORKMAN'S COMPENSATION FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Taxes $ 160,000 $ 160,000 $ 168,338 $ 8,338 Interest on Investments 20 20 63 43 Other 43,000 43,000 77,610 34,610 TOTAL REVENUES 203,020 203,020 246,011 42,991 EXPENDITURES General Government Workman's Compensation 247,500 247,500 260,158 (12,658) TOTAL EXPENDITURES 247,500 247,500 260,158 (12,658) Excess (Deficiency) of Revenues over Expenditures (44,480) (44,480) (14,147) 30,333 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 28,000 28,000 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 28,000 28,000 Excess (Deficiency) of Revenue and Other Sources Over Expenditures and Other Uses $ (44,480) $ (44,480) 13,853 $ 58,333 Fund Balance at Beginning of Year 119,489 Fund Balance at End of Year $ 133,342 76
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual LIABILITY INSURANCE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Taxes $ 243,200 $ 243,200 $ 271,618 $ 28,418 Interest on Investments 20 20 149 129 Other 13,000 13,000 58,283 45,283 TOTAL REVENUES 256,220 256,220 330,050 73,830 EXPENDITURES General Government County Insurance 345,500 345,500 366,689 (21,189) TOTAL EXPENDITURES 345,500 345,500 366,689 (21,189) Excess (Deficiency) of Revenues over Expenditures (89,280) (89,280) (36,639) 52,641 OTHER FINANCING SOURCES (USES) Operating Transfers In 87,000 87,000 10,000 (77,000) Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 87,000 87,000 10,000 (77,000) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ (2,280) $ (2,280) (26,639) $ (24,359) Fund Balance at Beginning of Year 259,105 Fund Balance at End of Year $ 232,466 77
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual PERMANENT RECORDS FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Fees and Fines $ 30,000 $ 30,000 $ 31,948 $ 1,948 Interest on Investments 50 50 129 79 Other 0 0 0 0 TOTAL REVENUES 30,050 30,050 32,077 2,027 EXPENDITURES General Government Payroll and Related Expenses 0 0 0 0 Other 44,391 44,391 13,102 31,289 TOTAL EXPENDITURES 44,391 44,391 13,102 31,289 Excess (Deficiency) of Revenues over Expenditures (14,341) (14,341) 18,975 33,316 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ (14,341) $ (14,341) 18,975 $ 33,316 Fund Balance at Beginning of Year 67,630 Fund Balance at End of Year $ 86,605 78
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual ESDA SPECIAL TAX FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Federal and State Grants $ 0 $ 0 $ 7,402 $ 7,402 Other 0 0 3,700 3,700 TOTAL REVENUES 0 0 11,102 11,102 EXPENDITURES General Government Other 0 0 21,005 (21,005) TOTAL EXPENDITURES 0 0 21,005 (21,005) Excess (Deficiency) of Revenues over Expenditures 0 0 (9,903) (9,903) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (9,903) $ (9,903) Fund Balance at Beginning of Year 11,188 Fund Balance at End of Year $ 1,285 79
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual COURT SECURITY FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Fees and Fines $ 61,000 $ 61,000 $ 82,377 $ 21,377 Interest on Investments 0 0 53 53 TOTAL REVENUES 61,000 61,000 82,430 21,430 EXPENDITURES Judicial and Court Related Salary 60,000 60,000 130,500 (70,500) Other 0 0 0 0 TOTAL EXPENDITURES 60,000 60,000 130,500 (70,500) Excess (Deficiency) of Revenues over Expenditures 1,000 1,000 (48,070) (49,070) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 1,000 $ 1,000 (48,070) $ (49,070) Fund Balance at Beginning of Year 87,441 Fund Balance at End of Year $ 39,371 80
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual TAX AUTOMATION FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Automation and Tax Sale Fees $ 9,200 $ 9,200 $ 9,509 $ 309 Property Taxes 3,395 3,395 5,960 2,565 Interest on Investments 7 7 48 41 Other 0 0 0 0 TOTAL REVENUES 12,602 12,602 15,517 2,915 EXPENDITURES General Government Other 4,000 4,000 12,782 (8,782) TOTAL EXPENDITURES 4,000 4,000 12,782 (8,782) Excess (Deficiency) of Revenues over Expenditures 8,602 8,602 2,735 (5,867) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 8,602 $ 8,602 2,735 $ (5,867) Fund Balance at Beginning of Year 33,420 Fund Balance at End of Year $ 36,155 81
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual COURT AUTOMATION FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Court Automation Fees $ 90,000 $ 90,000 $ 111,687 $ 21,687 Interest on Investments 0 0 321 321 Other 250 250 0 (250) TOTAL REVENUES 90,250 90,250 112,008 21,758 EXPENDITURES Judicial and Court Related Equipment 70,000 70,000 0 70,000 Payroll and Related Expenses 0 0 34,440 (34,440) Maintenance and Supplies 0 0 29,782 (29,782) Other 0 0 0 0 TOTAL EXPENDITURES 70,000 70,000 64,222 5,778 Excess (Deficiency) of Revenues over Expenditures 20,250 20,250 47,786 27,536 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 20,250 $ 20,250 47,786 $ 27,536 Fund Balance at Beginning of Year 100,430 Fund Balance at End of Year $ 148,216 82
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual REVENUE STAMPS FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Revenue Stamp Fees $ 110,090 $ 110,090 $ 85,058 $ (25,032) Interest on Investments 10 10 1 (9) TOTAL REVENUES 110,100 110,100 85,059 (25,041) EXPENDITURES General Government Revenue Stamps 60,100 60,100 80,074 (19,974) TOTAL EXPENDITURES 60,100 60,100 80,074 (19,974) Excess (Deficiency) of Revenues over Expenditures 50,000 50,000 4,985 (45,015) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out (50,000) (50,000) (7,000) 43,000 TOTAL OTHER FINANCING SOURCES (USES) (50,000) (50,000) (7,000) 43,000 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (2,015) $ (2,015) Fund Balance at Beginning of Year 3,088 Fund Balance at End of Year $ 1,073 83
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual MARRIAGE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Marriage Fees $ 950 $ 950 $ 1,000 $ 50 Interest on Investments 0 0 1 1 Other 50 50 6 (44) TOTAL REVENUES 1,000 1,000 1,007 7 EXPENDITURES Judicial and Court Related Other 850 850 1,471 (621) TOTAL EXPENDITURES 850 850 1,471 (621) Excess (Deficiency) of Revenues over Expenditures 150 150 (464) (614) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 150 $ 150 (464) $ (614) Fund Balance at Beginning of Year 974 Fund Balance at End of Year $ 510 84
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual LAW LIBRARY FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Library Fees $ 13,000 $ 13,000 $ 13,408 $ 408 Investment Interest 0 0 2 (2) TOTAL REVENUES 13,000 13,000 13,410 406 EXPENDITURES Judicial and Court Related Law Library Books 12,850 12,850 13,555 (705) Other 0 0 1,328 (1,328) TOTAL EXPENDITURES 12,850 12,850 14,883 (2,033) Excess (Deficiency) of Revenues over Expenditures 150 150 (1,473) (1,623) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 150 $ 150 (1,473) $ (1,623) Fund Balance at Beginning of Year 1,877 Fund Balance at End of Year $ 404 85
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual JUDGMENT FUND Original Budget Final Budget Variance With Final Budget Positive or (Negative) Actual REVENUES Interest $ 1 $ 1 $ 3 $ 2 TOTAL REVENUES 1 1 3 2 EXPENDITURES Judicial and Court Related Other 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 1 1 3 2 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 1 $ 1 3 $ 2 Fund Balance at Beginning of Year 2,216 Fund Balance at End of Year $ 2,219 86
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual BLUFORD SHORT STREET BRIDGE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Property Tax $ 21,346 $ 21,346 $ 0 $ (21,346) Interest 3 3 28 25 Other 0 0 0 0 TOTAL REVENUES 3 3 28 25 EXPENDITURES Transportation Other 0 0 2,685 (2,685) TOTAL EXPENDITURES 0 0 2,685 (2,685) Excess (Deficiency) of Revenues over Expenditures 3 3 (2,657) (2,660) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 3 $ 3 (2,657) $ (2,660) Fund Balance at Beginning of Year 24,003 Fund Balance at End of Year $ 21,346 87
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual FORFEITED FUNDS Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Funds Forfeited $ 12,000 $ 12,000 $ 4,625 $ (7,375) Interest 0 0 33 33 TOTAL REVENUES 12,000 12,000 4,658 (7,342) EXPENDITURES Judicial and Court Related Other 15,000 15,000 11,783 3,217 TOTAL EXPENDITURES 15,000 15,000 11,783 3,217 Excess (Deficiency) of Revenues over Expenditures (3,000) (3,000) (7,125) (4,125) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (7,125) $ (4,125) Fund Balance at Beginning of Year 24,631 Fund Balance at End of Year $ 17,506 88
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual DOCUMENT STORAGE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Document Storage Fees $ 84,000 $ 84,000 $ 111,565 $ 27,565 Interest on Investments 400 400 243 (157) TOTAL REVENUES 84,400 84,400 111,808 27,408 EXPENDITURES Judicial and Court Related Payroll and Related Expenses 62,500 62,500 34,384 28,116 Other 0 0 36,663 (36,663) TOTAL EXPENDITURES 62,500 62,500 71,047 (8,547) Excess (Deficiency) of Revenues over Expenditures 21,900 21,900 40,761 18,861 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 21,900 $ 21,900 40,761 $ 18,861 Fund Balance at Beginning of Year 322,934 Fund Balance at End of Year $ 363,695 89
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual MAPPING FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Mapping Fees Collected $ 100,000 $ 100,000 $ 92,788 $ (7,212) Interest on Investments 0 0 95 95 TOTAL REVENUES 100,000 100,000 92,883 (7,117) EXPENDITURES General Government Other 109,480 109,480 93,681 15,799 TOTAL EXPENDITURES 109,480 109,480 93,681 15,799 Excess (Deficiency) of Revenues over Expenditures (9,480) (9,480) (798) 8,682 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 3,073 3,073 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 3,073 3,073 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ (9,480) $ (9,480) 2,275 $ 11,755 Fund Balance at Beginning of Year 1,128 Fund Balance at End of Year $ 3,403 90
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual SHERIFF'S FEDERAL SEIZURE FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 0 $ 0 Other 5,000 5,000 0 (5,000) TOTAL REVENUES 5,000 5,000 0 (5,000) EXPENDITURES General Government Other 5,000 5,000 4,732 268 TOTAL EXPENDITURES 5,000 5,000 4,732 268 Excess (Deficiency) of Revenues over Expenditures 0 0 (4,732) (4,732) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (4,732) $ (4,732) Fund Balance at Beginning of Year 4,732 Fund Balance at End of Year $ 0 91
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual CORONER FEES FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Coroner Fees $ 0 $ 0 $ 2,485 $ 2,485 Investment Interest 0 0 0 0 TOTAL REVENUES 0 0 2,485 2,485 EXPENDITURES General Government Other 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 0 0 2,485 2,485 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 2,485 $ 2,485 Fund Balance at Beginning of Year 0 Fund Balance at End of Year $ 2,485 92
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual ILLINOIS REDEPLOY FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Federal and State Grants $ 331,713 $ 331,713 $ 248,400 $ (83,313) Interest on Investments 400 400 173 (227) TOTAL REVENUES 332,113 332,113 248,573 (83,540) EXPENDITURES General Government Consultant Services 10,772 10,772 10,772 0 Training 0 0 0 0 Materials and Supplies 10,000 10,000 0 10,000 Upgrades and Software 0 0 0 0 Contractual Services 304,615 304,615 293,727 10,888 Other 6,326 6,326 5,923 403 TOTAL EXPENDITURES 331,713 331,713 310,422 21,291 Excess (Deficiency) of Revenues over Expenditures 400 400 (61,849) (62,249) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 400 $ 400 (61,849) $ (62,249) Fund Balance at Beginning of Year 70,515 Fund Balance at End of Year $ 8,666 93
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual JABIG FUND Original Budget Final Budget Variance With Final Budget Positive or (Negative) Actual REVENUES Interest on Investments $ 1 $ 1 $ 1 $ 0 TOTAL REVENUES 1 1 1 0 EXPENDITURES General Government Other 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 1 1 1 0 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 1 $ 1 1 $ 0 Fund Balance at Beginning of Year 629 Fund Balance at End of Year $ 630 94
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual PROBATION SERVICES FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Fees and Fines $ 67,000 $ 67,000 $ 55,814 $ (11,186) Interest on Investments 20 20 51 31 TOTAL REVENUES 67,020 67,020 55,865 (11,155) EXPENDITURES Public Welfare Other 67,000 67,000 64,043 2,957 TOTAL EXPENDITURES 67,000 67,000 64,043 2,957 Excess (Deficiency) of Revenues over Expenditures 20 20 (8,178) (8,198) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 20 $ 20 (8,178) $ (8,198) Fund Balance at Beginning of Year 64,043 Fund Balance at End of Year $ 55,865 95
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual BIRTH/MARRIAGE AUTOMATION FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Birth and Marriage Automation Fees $ 4,000 $ 4,000 $ 5,686 $ 1,686 Interest on Investments 10 10 37 27 TOTAL REVENUES 4,010 4,010 5,723 1,713 EXPENDITURES General Government Other 15,000 15,000 20,141 (5,141) TOTAL EXPENDITURES 15,000 15,000 20,141 (5,141) Excess (Deficiency) of Revenues over Expenditures (10,990) (10,990) (14,418) (3,428) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ (10,990) $ (10,990) (14,418) $ (3,428) Fund Balance at Beginning of Year 28,927 Fund Balance at End of Year $ 14,509 96
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual 911 SYSTEM FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Surcharges $ 345,000 $ 345,000 $ 420,100 $ 75,100 Interest on Investments 11,385 11,385 5,570 (5,815) TOTAL REVENUES 356,385 356,385 425,670 69,285 EXPENDITURES General Government Payroll and Related Expenses 57,000 57,000 57,709 (709) Signs and Artwork 0 0 12,017 (12,017) Equipment 0 0 13,628 (13,628) Equipment Maintenance 0 0 22,062 (22,062) Telephone 0 0 236,996 (236,996) Software 0 0 49,715 (49,715) Other 299,385 299,385 8,140 291,245 TOTAL EXPENDITURES 356,385 356,385 400,267 (43,882) Excess (Deficiency) of Revenues over Expenditures 0 0 25,403 25,403 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 25,403 $ 25,403 Fund Balance at Beginning of Year 669,616 Fund Balance at End of Year $ 695,019 97
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual FEDERAL AID MATCHING FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Property Taxes $ 127,000 $ 127,000 $ 130,816 $ 3,816 Interest on Investments 48 48 209 161 Other 0 0 91,277 91,277 TOTAL REVENUES 127,048 127,048 222,302 95,254 EXPENDITURES Transportation Constructing Highways 127,048 127,048 218,198 (91,150) TOTAL EXPENDITURES 127,048 127,048 218,198 (91,150) Excess (Deficiency) of Revenues over Expenditures 0 0 4,104 4,104 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 4,104 $ 4,104 Fund Balance at Beginning of Year 61,700 Fund Balance at End of Year $ 65,804 98
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual MOORE'S PRAIRIE WATER GRANT Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 0 $ 0 Grant Revenue 73,000 73,000 36,700 (36,300) TOTAL REVENUES 73,000 73,000 36,700 (36,300) EXPENDITURES General Government Other 73,000 73,000 42,700 30,300 TOTAL EXPENDITURES 73,000 73,000 42,700 30,300 Excess (Deficiency) of Revenues over Expenditures 0 0 (6,000) (6,000) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 (6,000) $ (6,000) Fund Balance at Beginning of Year 0 Fund Balance at End of Year $ (6,000) 99
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual JCSO DARE FUND Original Budget Final Budget Variance With Final Budget Positive or (Negative) Actual REVENUES Other $ 3,500 $ 3,500 $ 4,843 $ 1,343 TOTAL REVENUES 3,500 3,500 4,843 1,343 EXPENDITURES General Government Other 3,500 3,500 3,275 225 TOTAL EXPENDITURES 3,500 3,500 3,275 225 Excess (Deficiency) of Revenues over Expenditures 0 0 1,568 1,568 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 0 $ 0 1,568 $ 1,568 Fund Balance at Beginning of Year 4,029 Fund Balance at End of Year $ 5,597 100
Statement of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual VICTIM IMPACT FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 1 $ 1 Other 4,500 4,500 7,625 3,125 TOTAL REVENUES 4,500 4,500 7,626 3,126 EXPENDITURES Public Safety Other 3,000 3,000 643 2,357 TOTAL EXPENDITURES 3,000 3,000 643 2,357 Excess (Deficiency) of Revenues over Expenditures 1,500 1,500 6,983 5,483 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses $ 1,500 $ 1,500 6,983 $ 5,483 Fund Balance at Beginning of Year 6,356 Fund Balance at End of Year $ 13,339 101
COMBINING AND INDIVIDUAL FUND STATEMENT AND SCHEDULES NON MAJOR FIDUCIARY FUNDS
Combining Statement of Fiduciary Net Assets PRIVATE PURPOSE TRUST FUND Total Road District Private Purpose Motor Fuel Trust ASSETS Cash $ 1,113,263 $ 1,113,263 TOTAL ASSETS $ 1,113,263 $ 1,113,263 LIABILITIES Accounts Payable $ 20,875 $ 20,875 TOTAL LIABILITIES 20,875 20,875 NET ASSETS 1,092,388 1,092,388 TOTAL LIABILITIES AND NET ASSETS $ 1,113,263 $ 1,113,263 102
Combining Statement of Changes in Fiduciary Net Assets PRIVATE PURPOSE TRUST FUND For the Year Ended Road District Motor Fuel Total Private Purpose Trust ADDITIONS Taxes $ 1,191,303 $ 1,191,303 Interest on Investments 16,798 16,798 Other 251,956 251,956 TOTAL ADDITIONS 1,460,057 1,460,057 DEDUCTIONS Transportation 1,574,748 1,574,748 TOTAL DEDUCTIONS 1,574,748 1,574,748 NET INCREASE (DECREASE) BEFORE TRANSFERS (114,691) (114,691) TRANSFERS Transfer In 0 0 Transfer Out (91,180) (91,180) TOTAL TRANSFERS (91,180) (91,180) NET INCREASE (DECREASE) AFTER TRANSFERS (205,871) (205,871) NET ASSETS HELD IN TRUST, Beginning of Year 1,298,259 1,298,259 NET ASSETS HELD IN TRUST, End of Year $ 1,092,388 $ 1,092,388 103
Combining Statement of Fiduciary Net Assets AGENCY FUND Agency Funds Unclaimed Condemnation T.V.A. Guardian Violent Crime County Monies Escrow Assessments Inheritance Administration Victims Asst. Collector Fund Fund Fund Tax Fund Fund Fund Fund ASSETS Cash $ 54,908 $ 62,617 $ 24,769 $ 1,260 $ 156,013 $ 33,696 $ 15,151,190 Investments, at Cost 0 0 0 0 0 0 0 Property Tax Receivable 0 0 0 0 0 0 1,262,680 Due from Other Funds 0 0 0 0 0 0 100,000 TOTAL ASSETS $ 54,908 $ 62,617 $ 24,769 $ 1,260 $ 156,013 $ 33,696 $ 16,513,870 LIABILITIES Accounts Payable $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Property Tax Payable 0 0 0 0 0 0 12,113,137 Due to Other Funds 0 0 0 0 0 0 21,050 Due to Others 54,908 62,617 24,769 1,260 156,013 33,696 4,379,683 Due to Other Governments 0 0 0 0 0 0 0 Outstanding Bonds 0 0 0 0 0 0 0 TOTAL LIABILITIES $ 54,908 $ 62,617 $ 24,769 $ 1,260 $ 156,013 $ 33,696 $ 16,513,870 104
Combining Statement of Fiduciary Net Assets Concluded AGENCY FUND Agency Funds Circuit 2nd Circuit Sheriff Sheriff's Sheriff Total Clerk Probation Inmate Jail Department Sales and Task Force Agency Fund Fund Trust Fund Fund Foreclosure Fund Funds ASSETS Cash $ 1,186,281 $ 559,888 $ 24,188 $ 33,589 $ 42,769 $ 120,252 $ 6,414 $ 17,457,834 Investments, at Cost 600,000 0 0 0 0 0 0 600,000 Property Tax Receivable 0 0 0 0 0 0 0 1,262,680 Due from Other Funds 0 125,000 0 0 0 0 0 225,000 TOTAL ASSETS $ 1,786,281 $ 684,888 $ 24,188 $ 33,589 $ 42,769 $ 120,252 $ 6,414 $ 19,545,514 LIABILITIES Accounts Payable $ 98,980 $ 24,127 $ 0 $ 0 $ 0 $ 0 $ 0 $ 123,107 Property Tax Payable 0 0 0 0 0 0 0 12,113,137 Due to Other Funds 0 0 0 0 0 0 0 21,050 Due to Others 111,448 660,761 24,188 33,589 42,769 120,252 6,414 5,712,367 Due to Other Governments 107,233 0 0 0 0 0 0 107,233 Outstanding Bonds 1,468,620 0 0 0 0 0 0 1,468,620 TOTAL LIABILITIES $ 1,786,281 $ 684,888 $ 24,188 $ 33,589 $ 42,769 $ 120,252 $ 6,414 $ 19,545,514 105
COMBINING AND INDIVIDUAL FUND STATEMENT AND SCHEDULES COMPONENT UNIT
Statement of Net Assets COMPONENT UNIT COUNTY BOARD OF HEALTH County Board of Health ASSETS Cash $ 208,556 Investments 0 Prepaids 697 Accounts Receivable 462,873 Inventory 94,779 Due from Other Funds 1,681 Fixed Assets, Net of Depreciation 19,346 TOTAL ASSETS $ 787,932 LIABILITIES AND NET ASSETS LIABILITIES Accounts Payable $ 1,479 Accrued Liabilities 1,393 Due to Other Funds 27,778 Accrued Absences, Current Portion 3,679 Accrued Absences, Long Term Portion 25,757 TOTAL LIABILITIES 60,086 NET ASSETS Invested in Capital Assets, (net of related debt) 19,346 Unrestricted 0 Restricted 708,500 TOTAL NET ASSETS 727,846 TOTAL LIABILITIES AND NET ASSETS $ 787,932 106
Statement of Revenues, Expenses, and Changes in Net Assets Original Budget, Final Budget and Actual COMPONENT UNIT COUNTY BOARD OF HEALTH For the Year Ended Variance With Final Budget Original Budget Final Budget Actual Positive or (Negative) OPERATING REVENUES Taxes $ 167,500 $ 167,500 $ 183,494 $ 15,994 Federal and State Grants 681,000 681,000 658,289 (22,711) Charges for Services 197,000 197,000 240,456 43,456 Miscellaneous 0 0 3,544 3,544 TOTAL OPERATING REVENUES 1,045,500 1,045,500 1,085,783 40,283 OPERATING EXPENSES Salaries 590,080 590,080 581,319 8,761 Payroll Taxes & Fringe Benefits 208,213 208,213 176,413 31,800 Supplies 81,241 81,241 31,300 49,941 Postage 3,425 3,425 2,667 758 Contractual Services 50,571 50,571 31,771 18,800 Patient Care 3,000 3,000 3,854 (854) Telecommunications 14,640 14,640 14,740 (100) Travel 20,750 20,750 18,688 2,062 Printing 2,450 2,450 2,752 (302) Capital Expenditures 0 0 6,822 (6,822) Utilities 10,000 10,000 8,129 1,871 Insurance 14,400 14,400 12,758 1,642 Rent 64,500 64,500 64,500 0 Depreciation 0 0 7,588 (7,588) Dues & Subscriptions 2,250 2,250 1,786 464 Miscellaneous 0 0 365 (365) TOTAL OPERATING EXPENSES 1,065,520 1,065,520 965,452 100,068 OPERATING INCOME (LOSS) (20,020) (20,020) 120,331 140,351 NON OPERATING REVENUES (EXPENSES) Interest Income 500 500 1,517 1,017 TOTAL NON OPERATING REVENUES (EXPENSES) 500 500 1,517 1,017 TRANSFERS Transfer In (Out) 0 0 0 0 TOTAL TRANSFERS 0 0 0 0 NET INCOME (LOSS) $ (19,520) $ (19,520) 121,848 $ 141,368 Net Assets, at Beginning of Year 605,998 Net Assets, at Beginning of Year $ 727,846 107
INFORMATION REQUIRED BY BOND ORDINANCE 2009 03 DEBT SERVICE FUNDS
Balance Sheet DEBT SERVICE FUNDS Total Debt Service Debt Service Debt Service Debt Service 2003 A 2003 B 2009 Funds ASSETS Cash $ 734 $ 0 $ 0 $ 734 Accrued Interest 0 0 35,450 35,450 Deferred Interest, Series 2009 0 0 454,014 454,014 Due from State of Illinois 86,129 0 86,129 172,258 TOTAL ASSETS $ 86,863 $ 0 $ 575,593 $ 662,456 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 0 $ 0 $ 0 $ 0 Due to Other Funds 0 0 0 0 Interest Payable 107,366 0 206,575 313,941 TOTAL LIABILITIES 107,366 0 206,575 313,941 FUND BALANCES Fund Balance (Reserved) (20,503) 0 369,018 348,515 Fund Balance (Unreserved) 0 0 0 0 TOTAL FUND BALANCES (20,503) 0 369,018 348,515 TOTAL LIABILITIES AND FUND BALANCES $ 86,863 $ 0 $ 575,593 $ 662,456 108
Summary and Comments of Bond Ordinance 2009 03 Compliance November 30, 20 10 The following is summary of the outstanding bonds as required by Bond Ordinance 2009 03: Balance Balance Amount Due 12/01/09 Additions Reductions 11/30/10 Within One Year 2003 Series A $ 6,470,000 $ 0 $ 320,000 $ 6,150,000 $ 330,000 2003 Series B 315,000 0 315,000 0 0 2009 Refunding 13,590,000 0 0 13,590,000 10,000 $ 20,375,000 $ 0 $ 635,000 $ 19,740,000 $ 340,000 2003 Series A Bonds Year Beginning Total Yearly Ending Ending Balance Interest Principal Payments Balance e 2011 $ 6,150,000 $ 280,123 $ 330,000 $ 610,123 $ 5,820,000 2012 5,820,000 267,208 345,000 612,208 5,475,000 2013 5,475,000 253,380 5,475,000 5,728,380 0 $ 800,711 $ 6,150,000 $ 6,950,711 2009 Refunding Bonds Year Beginning Total Yearly Ending Ending Balance Interest Principal Payments Balance e 2011 $ 13,590,000 $ 550,778 $ 10,000 $ 560,778 $ 13,580,000 2012 13,580,000 546,990 400,000 946,990 13,180,000 2013 13,180,000 539,190 410,000 949,190 12,770,000 2014 12,770,000 529,965 410,000 939,965 12,360,000 2015 12,360,000 519,380 420,000 939,380 11,940,000 2016 2020 11,940,000 2,381,394 2,330,000 4,711,394 9,610,000 2021 2025 9,610,000 1,894,682 2,790,000 4,684,68 2 6,820,000 2026 2030 6,820,000 1,222,967 3,450,000 4,672,967 3,370,000 2031 2034 3,370,000 340,138 3,370,000 3,710,138 0 $ 8,525,484 $ 13,590,000 $ 22,115,484 109
Summary and Comments of Bond Ordinance 2009 03 Compliance concluded November 30, 20 10 After the initial deposits required by Section 3(a) and 12 Bond Ordinance No. 2009 03, Pledged Revenues, first from Occupation and Service Use Tax Revenues and second from Special Public Safety Sales Tax Revenues shall be credited and paid into the respective Debt Service Accounts on or before the fifteenth day of each month. The Ordinance requires that the following funds be segregated and restricted as follows: FUND AMOUNT PURPOSE (a) Bond Proceeds _ Paying the costs of refunding the Prior Bonds. (b) Senior Debt Service 1/6 of next maturing interes t and 1/12 Paying the principal and interest of next maturing principal on the Bonds. (c) Surplus Any excess monies that remain after For any general or specific purpose, crediting the required amounts of the for purpose of calling and redeeming Debt Service Fund. outstanding bonds, for paying principal and interest on bonds, and for any other lawful purpose. 110
SINGLE AUDIT SECTION
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended Federal Grantor/Pass Through Grantor/ Program Title Federal CFDA Number Pass Through Grantor's Number Program/ or Award Amount Receipts or Revenue Recognized Disbursements/ Expenditures U.S. Department of Health & Human Services Passed through Illinois Department of Human Services: Title XX Block Grant 93.667 824084400 $ 4,000 $ 4,000 $ 4,000 Subtotal 4,000 4,000 Strategic Prevention Framework 93.243 011GL274000 $ 171,500 123,521 123,521 Strategic Prevention Framework 93.243 111GM274000 $ 120,000 56,600 56,600 Subtotal 180,121 180,121 Passed through Illinois Department of Healthcare and Family Services: Child Support Enforcement 93.563 NA $ 9,520 9,520 9,520 Subtotal 9,520 9,520 Medicaid 93.778 NA $ 59,327 59,327 59,327 Subtotal 59,327 59,327 Passed through Illinois Department of Public Health: Illinois Immunization Program Non Cash Vaccines 93.268 NA NA 119,880 119,880 Subtotal 119,880 119,880 Tobacco Grant 93.283 03281120 $ 18,000 17,930 17,930 Subtotal 17,930 17,930 Pher Phase III 93.069 7181257 $ 88,800 86,409 86,409 Bio Terrorism Preparedness 93.069 00007181040 $ 51,138 43,261 43,261 Public Health Emergency Response 93.069 07181162 $ 50,778 44,685 44,685 Subtotal 174,355 174,355 111
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS continued For the Year Ended Federal Grantor/Pass Through Grantor/ Program Title Federal CFDA Number Pass Through Grantor's Number Program/ or Award Amount Receipts or Revenue Recognized Disbursements/ Expenditures Passed through Illinois Department of Public Health Concluded: (M)Immunization 93.712 5180348 $ 20,000 20,000 20,000 Subtotal 20,000 20,000 HIV Prevention 93.944 09 G755 003 $ 10,500 7,668 7,668 Subtotal 7,668 7,668 Drug Free Community Grant 93.243 5H79SP012141 07 $ 99,996 89,040 89,040 Subtotal 89,040 89,040 Total U S Department of Health and Human Services 681,841 681,841 Department of Agriculture Passed through Illinois Department of Human Services: (M) Supplemental Nutrition Program for Women, Infants, and Children 10.557 111GM276000 $ 157,400 59,200 59,200 (M) Supplemental Nutrition Program for Women, Infants, and Children 10.557 011GL276000 $ 163,600 97,587 97,587 (M) Supplemental Nutrition Program for Women, Infants, and Children Non Cash Food Instruments 10.557 NA NA 515,465 515,465 Subtotal 672,252 672,252 WIC/Farmer's Market Admin 10.572 111GM276000 $ 1,000 1,000 1,000 Subtotal 1,000 1,000 Total Department of Agriculture 673,252 673,252 112
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS continued For the Year Ended Federal Grantor/Pass Through Grantor/ Program Title Federal CFDA Number Pass Through Grantor's Number Program/ or Award Amount Receipts or Revenue Recognized Disbursements/ Expenditures Department of Homeland Security Passed through Illinois Emergency Management Agency: Emergency Operation Center Grant 97.067 09ILEASEOC $ 78,962 60,016 60,016 Homeland Security Grant 97.067 09CCP $ 5,500 1,328 1,328 Subtotal 61,344 61,344 Emergency Management Performance Grant 97.042 010EMA $ 29,096 5,184 5,184 Subtotal 5,184 5,184 Total Department of Homeland Security 66,528 66,528 Election Assistance Commission Passed through Illinois State Board of Elections: Hava Grant 93.617 NA NA 3,555 3,555 Subtotal 3,555 3,555 Hava Grant 90.401 NA NA 6,938 6,938 Subtotal 6,938 6,938 Total Election Assistance Commission 10,493 10,493 US Department of Justice Passed through Illinois Attorney General's Office: Violent Crime Victims Assistance Program 16.582 044SG100940 NA 14,225 14,225 Total US Department of Justice 14,225 14,225 Department of Transportation Passed through Illinois Emergency Management Agency: Terrorism Preparedness 20.703 09HMEP $ 1,410 1,410 1,410 Total Department of Transportation 1,410 1,410 113
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Concluded For the Year Ended Federal Grantor/Pass Through Grantor/ Program Title Federal CFDA Number Pass Through Grantor's Number Program/ or Award Amount Receipts or Revenue Recognized Disbursements/ Expenditures Department of Housing and Urban Development Passed through Illinois Department of Commerce and Economic Opportunity: Community Development Assistance Program Moore's Prairie Water Grant 14.228 07 245011 $ 73,400 36,700 36,700 Mobility & Access Grant 14.228 09 246003 $ 100,000 100,000 100,000 Total Department of Housing and Urban Development 136,700 136,700 Total Federal Financial Assistance $ 1,584,449 $ 1,584,449 (M) Major Program 114
Notes to the Schedule of Expenditures of Federal Awards NOTE 1 Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of Jefferson County, Illinois and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirement of OMB Circular A 133, Audits of States, Local Governments, and Non Profit Organizations. Therefore, some amoun ts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. NOTE 2 Sub recipients Of the federal expenditures presented in the schedule, Jefferson County, Illinois provided no federal award s to sub recipients. NOTE 3 Non Cash Assistance Jefferson County, Illinois did receive non cash assistance during the year ended through vaccines provided to the County at no cost, and food instruments provided to the County by their WIC program. NOTE 4 Loans Outstanding Jefferson County, Illinois had no loans out standing as of. NOTE 5 Insurance Coverage Significant losses are covered by commercial insurance for all major programs: property, liability, and workers compensation. During the year ended, there were no significant reductions in coverage. Also, there have been no settlement a mounts, which have exceeded insurance coverage in the past three years. NOTE 6 Non monetary Assistance Non monetary assistance is reported in the schedule at the fair market value as confirmed by the granting agencies. 115
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH Chairman and Board of Commissioners Jefferson County, Illinois We have audited the accompanying financial statements of the governmental activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Jefferson County, Illinois, as of and for the year e nded, which collectively comprise Jefferson County s basic financial statements, and have issued our report thereon dated May 17, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered Jefferson County s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpos e of expressing an opinion on the effectiveness of Jefferson County, Illinois internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Jefferson County, Illinois internal control over financial rep orting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely bas is. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. However, we identified certain d eficiencies in internal control over financial reporting, described in the accompany Schedule of Findings and Questioned Costs that we consider to be significant deficiencies in internal control over financial reporting [2010 01]. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 116
Compliance and Other Matters As part of obtaining reasonab le assurance about whether Jefferson County s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a d irect and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tes ts did not disclose any instance s of noncompliance that is required to be reported under Government Auditing Standards. We noted certain ma tters that we reported to management of Jefferson County, Illinois, in a separate letter dated May 17, 2011. This report is intended solely for the information and use of the audit committee, management, and others within the organization and federal awarding agencies, and pass through entities, and is not intended to be and should not be used by anyone other than thes e specified parties. Emling & Hoffman, P.C. Du Quoin, Illinois May 17, 2011 117
INDEPENDENT AUDITOR S REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A 133 Chairman and Board of Commissioners Jefferson County, Illinois Compliance We have audited the compliance of Jefferson County, Illinois, with the types of compliance requirements described in the OMB Circular A 133 Compliance Supplement that could have a direct and material effect on each of Jefferson County, Illinois s major fed eral programs for the year ended. Jefferson County, Illinois major federal programs are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Compliance with the requireme nts of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Jefferson County, Illinois s management. Our responsibility is to express an opinion on Jefferson County, Illinois s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A 133, Audits of States, Local Governments, and Non Profit Organizations. Those standards and OMB Circular A 133 require that we plan and perform the audit to obtain reasonable assurance about whether noncom pliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Jefferson County, Illinois s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of Jefferson County, Illinoi s s compliance with those requirements. In our opinion, Jefferson County, Illinois complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs fo r the year ended. 118
Internal Control Over Compliance The management of Jefferson County, Illinois is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulat ions, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Jefferson County, Illinois s internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A 133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Jefferson County, Illinois s internal control over compliance. A deficiency in internal control over compliance exists when the d esign or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of complia nce requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the management of Jefferson County, Illinois, others within the entity, and federal awarding agencies and pass through entities and is not intended to be and should not be used by anyone other than these parties. Emling & Hoffman, P.C. Du Quoin, Illinois May 17, 2011 119