GENERAL PURPOSE FINANCIAL STATEMENTS For the Year Ended
TABLE OF CONTENTS Page Independent Auditor s Report... 1 2 Management 's Discussion and Analysis...3 8 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statement of Net Position... 9 Statement of Activities... 10 Fund Financial Statements Governmental Funds Balance Sheet... 11 Reconciliation of Fund Balances of Governmental Fund to the Governmental Activities in the Statement of Net Position... 12 Statement of Revenues, Expenditures, and Changes in Fund Balances... 13 Reconciliation of the Governmental Funds, Statement of Revenues Expenditures, and Changes in Fund Balances to the Governmental Activities in the Statement of Activities... 14 Fiduciary Funds Statement of Fiduciary Net Position... 15 Statement of Changes in Fiduciary Net Position... 16 Note s to Basic Financial Statements... 17 42 REQUIRED SUPPLEMENTARY INFORMATION IL Municipal Retirement Fund Schedule of Funding Progress... 43 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual General Fund... 44 53 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual - Bond Fund...54 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Township Bridge Fund...55 Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual Motor Fuel Tax Fund... 56 Notes to Required Supplementary Information... 57 58
TABLE OF CONTENTS Continued OTHER SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Non-Major Governmental Funds Combining Balance Sheet...59 62 Combining Statement of Revenues, Expenditures and Changes in Fund Balance... 63 66 Schedule of Revenues, Expenditures and Changes in Fund Balance Original Budget, Final Budget and Actual: County Highway Fund... 67 County Bridge Fund... 68 County Highway Equipment Fund... 69 Engineering Fund... 70 Green Road Fund... 71 Sheriff Grant Fund... 72 Animal Control Fund... 73 FTA Warrant Fund... 74 Drug Investigation Fund... 75 Mobility and Access Fund... 76 DUI Education Fund... 77 IL Municipal Retirement Fund... 78 Workman s Compensation Fund... 79 Liability Insurance Fund... 80 Permanent Records Fund... 81 ESDA Special Tax Fund... 82 Court Security Fund... 83 Tax Automation Fund... 84 Court Automation Fund... 85 Sex Offender Fund...86 Revenue Stamps Fund... 87 Marriage Fund... 88 Law Library Fund... 89 Judgment Fund... 90 Forfeited Funds... 91 Document Storage Fund... 92 Mapping Fund... 93 Sheriff s Federal Seizure Fund... 94 Coroner Fees Fund... 95 Special Project Fund... 96 Illinois Redeploy Fund... 97
TABLE OF CONTENTS Continued Combining and Individual Fund Statements and Schedules - Concluded Non-Major Governmental Funds Schedule of Revenues, Expenditures and Changes in Fund Balance Original Budget, Final Budget and Actual - concluded : JABIG Fund... 98 Probation Services Fund... 99 Birth/Marriage Automation Fund... 100 911 System Fund... 101 Federal Aid Matching Fund... 102 Moore s Prairie Water Grant... 103 JCSO Dare Fund... 104 Victim Impact Fund... 105 Non-Major Fiduciary Funds Combining Statement of Fiduciary Net Position Private -Purpose Trust Fund... 106 Combining Statement of Changes in Fiduciary Net Position Private -Purpose Trust Fund... 107 Combining Statement of Fiduciary Net Position Agency Funds...108 109 Component Unit Statement of Net Position Component Unit County Board of Health...110 Schedule of Revenues, Expenses and Changes in Net Position Original Budget, Final Budget and Actual Component Unit County Board of Health...111 Information Required By Bond Ordinance 2009-03 Balance Sheet Debt Service Funds... 112 Summary and Comments of Bond Ordinance 2009-03 Compliance... 113
TABLE OF CONTENTS Concluded SINGLE AUDIT SECTION Schedule of Expenditures of Federal Awards... 114 116 Notes to the Schedule of Expenditures of Federal Awards... 117 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... 118 119 Independent Auditor s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by OMB Circular A-133...120 121 Schedule of Findings and Questioned Costs... 122 124 Schedule of Status of Prior Year Findings... 125
Chairman and County Board of Commissioners Jefferson County, Illinois INDEPENDENT AUDITOR'S REPORT 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 ended, and the related notes to the financial statements, which collectively comprise the County's basic financial statements as listed in the table of contents. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Audi tor s Responsibility Our responsibility is to express opinions 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 Standards, 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 from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 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. Opinions In our opinion, the financial statements referred to above present fairly, in all material 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, and 2
the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information 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 8 and 43 through 56 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 limited 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 the 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 information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Jefferson County, Illinois' basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. The 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 Organizations, and is also not a required part of the basic 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 directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole. Other Reporting Required by In accordance with Governm ent Auditing Standards, we have also issued our report dated May 7, 2014, on our consideration of Jefferson County, Illinois' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, 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 compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Jefferson County, Illinois' internal control over financial reporting and compliance. Emling & Hoffman, P.C. Du Quoin, Illinois May 7, 2014 3
MANAGEMENT 'S 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 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 $6,363,987 for the primary government. The County s component unit, Jefferson County Health Department, reported assets exceeding liabilities by $710,162. For the year ended November 2013, expenses exceeded revenue by ($1,229,766) down -1363.78% from last year. The sale of taxable general obligation bonds to finance the construction of the Jefferson County Justice Center occurred proceeding. Jefferson County received a bond rating from Standard & Poors of AAA. The financial outlook for Jefferson County remains stable in spite of the loss of Immigration and Customs Enforcement detainees and the $3.5 million in revenue that came with it. The State of Illinois is still delinquent on some revenue payments that are 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 County is not the lead county for the 2 nd Circuit Probation but has agreed to maintain the payroll responsibilities for the 2 nd Circuit as long as ALL payments stay current. Also, the 2 nd Circuit Probation has now agreed to front ALL payroll expenses. This is an effort to assist Franklin County in keeping the Juvenile Justice Center open which Jefferson County uses for the detention of their juveniles. The cash flow for Jefferson County continues to be a challenge, but every office holder is taking a proactive role in managing their revenues and expenditures. 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 taxes. 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 General 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 Safety 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. The Jefferson County highway funds show a sound financial basis for road and bridge maintenance. 3
Overview of the Financial Statements: Jefferson County s basic financial statements comprise of three components. 1) governmentwide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains required supplementary information and notes in addition to the basic financial statements themselves. Government -Wide Financial Statements- provide readers with a broad overview of the County s finances. The presents information on all the County s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or declining. The presents information showing how the government s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change 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 user 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 two categories, governmental funds and fiduciary funds. Governmental Funds: The focus of the County s Governmental funds is to provide information on near term revenues, expenditures and balances of available monies. The general fund is used to account for the financial resources of the County that are not accounted for in any other fund. Principal sources 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 fund balances. Governmental funds reporting focuses on the sources, uses and balances of current financial resources. Funds with significant balances consist of Collectors, Second Circuit Probation, ETSB, & County Highway. The Illinois Public Safety Tax bank account within the general fund reserves funds to finance upcoming bond principal and interest obligations. All funds are specifically designated to be dispersed or used by a specific government agency according to Illinois State Statute guidelines. 4
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. Special Revenue Funds: Special revenue funds are a type of governmental fund that 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 Jefferson 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 resources of those funds are not available to support the County s own programs. Notes to the Basic Financial Analysis: As noted earlier, net position may serve over time as a useful indicator of the County s financial position. The County s assets exceeded liabilities by $ 6,363,987 at the close of the most recent fiscal year. The County s net investment in capital assets (land, buildings, improvements, machinery and equipment, bridges) less any related debt to acquire those assets is approximately (23.169)% of total net position. Capital Assets and Debt Administration: At the end of the current fiscal year, Jefferson County had total bonded debt outstanding of $12,770.000. The entire amount of debt was backed by the voters approved ½% Public Safety Tax; ¼% of the Public 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 net investment in capital assets for its governmental activities as of November 30, 2013 amounted to $11,538,980 (net of accumulated depreciation) whereas the County s component unit, Jefferson County Health Department, reported a total of $24,475. 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 the 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. 5
Budgetary Highlights: The County budgets funds in compliance with Illinois Compiled Statues. 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 the budget changes were done by resolution or a supplemental budget, as required by Illinois Complied Statutes. 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 are 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 General Fund s proposed budget 2013-2014 includes expenditures totaling $10,367,408.31 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 $. The economic downturn at the state level since 2009 has affected 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 reasonably stable. All of these factors were considered in preparing the County s budget for 2013-2014 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. Phone : 618-244-8010 ext. 8 Email treasurer@jeffil.us The Management s Discussion and Analysis for Jefferson County For the Year Ended Compiled by: Jefferson County Treasurer Dan Knox 6
FINANCIAL ANALYSIS OF THE GOVERNMENTAL ACTIVITIES and November 30, 2012 Comparison Governmental Activities 2013 2012 % Change ASSETS Current Assets 9,302,005 10,497,973-11.39% Non-Current Assets Capital Assets, Net of Depreciation 11,538,980 12,153,770-5.06% TOTAL ASSETS 20,840,985 22,651,743-7.99% DEFERRED OUTFLOWS OF RESOURCES 0 0 NA LIABILITIES Current Liabilities Accounts Payable & Accrued Liabilities 598,535 768,960-22.16% Current Portion of Long-Term Liabilities 596,218 596,291-0.01% Long-Term Liabilities 13,282,245 13,692,739-3.00% TOTAL LIABILITIES 14,476,998 15,057,990-3.86% DEFERRED INFLOWS OF RESOURCES 0 0 NA NET POSITION Net Investment in Capital Assets (1,474,493) (1,356,934) -8.66% Restricted Net Position 8,181,584 8,498,021-3.72% Unrestricted Net Position (343,104) 452,666-175.80% TOTAL NET POSITION $ 6,363,987 $ 7,593,753-16.19% REVENUE Program Revenue: Charges for Services $ 2,329,784 $ 5,346,904-56.43% Operating Grants 508,956 821,710-38.06% Capital Grants 55,426 20,600 169.06% General Revenue: Taxes 5,306,752 5,268,361 0.73% Intergovernmental 6,003,872 6,590,979-8.91% Investment Interest 26,291 108,704-75.81% Miscellaneous 1,062,565 1,376,280-22.79% Total Revenue 15,293,646 19,533,538-21.71% EXPENSES General Government 6,605,064 7,590,604-12.98% Public Safety 3,921,983 5,410,609-27.51% Judiciary and Court Related 3,544,826 3,622,070-2.13% Public Welfare 51,979 51,532 0.87% Transportation 2,476,919 2,860,333-13.40% Interest on Long-term Debt 9,133 2,403 280.07% Total Expenses 16,609,904 19,537,551-14.98% Transfers, Net 86,492 (80,000) 208.12% Net Change in Net Position (1,229,766) (84,013) -1363.78% Beginning Net Position 7,593,753 7,677,766-1.09% Ending Net Position $ 6,363,987 $ 7,593,753-16.19% 7
FINANCIAL ANALYSIS OF THE COMPONENT UNIT and November 30, 2012 Comparison Component Unit 2013 2012 % Change ASSETS Current Assets 757,416 721,743 4.94% Non-Current Assets Capital Assets, Net of Depreciation 24,475 8,371 192.38% TOTAL ASSETS 781,891 730,114 7.09% DEFERRED OUTFLOWS OF RESOURCES 0 0 NA LIABILITIES Current Liabilities Accounts Payable & Accrued Liabilities 33,902 38,057-10.92% Current Portion of Long-Term Liabilities 4,278 4,650-8.00% Long-Term Liabilities 33,099 32,548 1.69% TOTAL LIABILITIES 71,279 75,255-5.28% DEFERRED INFLOWS OF RESOURCES 0 0 NA NET POSITION Net Investment in Capital Assets 24,475 8,371 192.38% Restricted Net Position 0 0 0.00% Unrestricted Net Position 685,687 646,488 6.06% TOTAL NET POSITION $ 710,162 $ 654,859 8.45% REVENUE Program Revenue: Charges for Services $ 91,607 $ 149,315-38.65% Operating Grants 699,670 654,357 6.92% General Revenue: Taxes 207,451 193,446 7.24% Investment Interest 1,416 2,032-30.31% Other 2,890 5,594-48.34% Total Revenue 1,003,034 1,004,744-0.17% EXPENSES Public Health 941,387 948,967-0.80% Depreciation 6,344 4,609 37.64% Total Expenses 947,731 953,576-0.61% Transfers, Net 0 0 N/A Net Change in Net Position 55,303 51,168 8.08% Beginning Net Position 654,859 603,691 8.48% Ending Net Position $ 710,162 $ 654,859 8.45% 8
BASIC FINANCIAL STATEMENTS
ASSETS Current Assets STATEMENT OF NET POSITION Primary Government Governmental Business-Type Component Activities Activities Total Unit Cash and Cash Equivalents $ 151,347 $ 0 $ 151,347 $ 518,977 Due from State of Illinois 1,044,267 0 1,044,267 0 Due from other Governments 1,529 0 1,529 174,836 Due from other Funds 48,828 0 48,828 1,681 Taxes Receivable (net of allowance for uncollectible taxes) 363,680 0 363,680 30,859 Inventory 709 0 709 27,293 Prepaids 0 0 0 3,770 Restricted Assets: Cash and Cash Equivalents 7,691,645 0 7,691,645 0 Non-Current Assets Capital Assets: Non-Depreciable 0 0 0 0 Depreciable (net) 11,538,980 0 11,538,980 24,475 TOTAL ASSETS 20,840,985 0 20,840,985 781,891 DEFERRED OUTFLOWS OF RESOURCES 0 0 0 0 LIABILITIES Current Liabilities Accounts Payable 270,922 0 270,922 4,297 Accrued Interest 200,951 0 200,951 0 Accrued Liabilities 124,981 0 124,981 1,827 Due to Other Funds 1,681 0 1,681 27,778 Current Portion of Long-Term Liabilities: Accrued Absences 108,124 0 108,124 4,728 Loans and Leases Payable 78,094 0 78,094 0 Bonds Payable, Series 2009 410,000 0 410,000 0 Non-Current Liabilities Accrued Absences 756,866 0 756,866 33,099 Loans and Leases Payable 165,379 0 165,379 0 Bonds Payable, Series 2009 12,360,000 0 12,360,000 0 TOTAL LIABILITIES 14,476,998 0 14,476,998 71,729 DEFERRED INFLOWS OF RESOURCES 0 0 0 0 NET POSITION Net Investment in Capital Assets (1,474,493) 0 (1,474,493) 24,475 Restricted 8,181,584 0 8,181,584 0 Unrestricted (343,104) 0 (343,104) 685,687 TOTAL NET POSITION $ 6,363,987 $ 0 $ 6,363,987 $ 710,162 See accompanying notes to the basic financial statements. 9
STATEMENT OF ACTIVITIES For the Year Ended Net (Expenses) Revenues and Program Revenues Changes in Net Position 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 $ 6,605,064 $ 1,907,832 $ 508,956 $ 0 $ (4,188,276) $ 0 $ (4,188,276) $ 0 Public Safety 3,921,983 13,850 0 55,426 (3,852,707) 0 (3,852,707) 0 Judiciary and Court Related 3,544,826 349,680 0 0 (3,195,146) 0 (3,195,146) 0 Public Welfare 51,979 58,422 0 0 6,443 0 6,443 0 Transportation 2,476,919 0 0 0 (2,476,919) 0 (2,476,919) 0 Interest on Long-Term Debt 9,133 0 0 0 (9,133) 0 (9,133) 0 Total Governmental Activities 16,609,904 2,329,784 508,956 55,426 (13,715,738) 0 (13,715,738) 0 Total Business-Type Activities 0 0 0 0 0 0 0 0 Total Primary Government $ 16,609,904 $ 2,329,784 $ 508,956 $ 55,426 $ (13,715,738) $ 0 $ (13,715,738) $ 0 Health Department-Component Unit $ 947,731 $ 91,607 $ 699,670 $ 0 $ 0 $ 0 $ 0 $ (156,454) General Revenues Taxes: Property Taxes 2,465,969 $ 0 $ 2,465,969 $ 207,451 1/4% Supplemental Sales Tax 1,253,702 0 1,253,702 0 Retailers' Occupation Taxes 516,546 0 516,546 0 Public Safety Tax 1,070,535 0 1,070,535 0 Intergovernmental Revenues: Replacement Tax 297,331 0 297,331 0 State Income Tax 1,709,044 0 1,709,044 0 Allotments 840,489 0 840,489 0 Reimbursements 2,800,098 0 2,800,098 0 Other 356,910 0 356,910 0 Investment Earnings 26,291 0 26,291 1,416 Other: Interest and Costs-Tax Sale 91,379 0 91,379 0 Rental Income 10,000 0 10,000 0 Miscellaneous 961,186 0 961,186 2,890 Transfers, Net 86,492 0 86,492 0 Total General Revenues and Transfers 12,485,972 0 12,485,972 211,757 Change in Net Position (1,229,766) 0 (1,229,766) 55,303 Net Position - Beg of Year 7,593,753 0 7,593,753 654,859 Net Position - End of Year $ 6,363,987 $ 0 $ 6,363,987 $ 710,162 See accompanying notes to the basic financial statements. 10
Balance Sheet GOVERNMENTAL FUNDS Non-Major Funds Major Funds Township Other Total General 2009 Series Bridge Motor Governmental Governmental Fund Bond Fund Fund Fuel Tax Funds Funds ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash, Unrestricted $ 151,347 $ 0 $ 0 $ 0 $ 0 $ 151,347 Cash, Restricted 2,251,745 50 403,641 1,440,343 3,595,866 7,691,645 Inventory 0 0 0 0 709 709 Due from State of Illinois 748,233 171,829 0 124,205 0 1,044,267 Due from Other Governments 0 0 0 0 1,529 1,529 Due from Other Funds 22,723 79,441 0 2,379 304,643 409,186 Taxes Receivable (net of allowances for uncollectible taxes) 1,103 0 0 0 362,577 363,680 Total Assets 3,175,151 251,320 403,641 1,566,927 4,265,324 9,662,363 Deferred Outflows of Resources 0 0 0 0 0 0 TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $ 3,175,151 $ 251,320 $ 403,641 $ 1,566,927 $ 4,265,324 $ 9,662,363 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts Payable $ 135,068 $ 0 $ 15,650 $ 0 $ 120,204 $ 270,922 Tax Redemption Payable 41,577 0 0 0 0 41,577 Accrued Interest 0 200,659 0 0 292 200,951 Payroll Taxes Payable 23,259 0 0 0 60,145 83,404 Accrued Absences 88,890 0 0 0 19,233 108,123 Due to Other Funds 355,483 0 0 0 6,556 362,039 Total Liabilities 644,277 200,659 15,650 0 206,430 1,067,016 Deferred Inflows of Resources 0 0 0 0 0 0 Fund Balance Nonspendable 0 0 0 0 709 709 Restricted 2,172,304 50,661 387,991 1,566,927 3,131 4,181,014 Committed 1,103 0 0 0 2,191,506 2,192,609 Assigned 0 0 0 0 1,863,548 1,863,548 Unassigned 357,467 0 0 0 0 357,467 Total Fund Balances 2,530,874 50,661 387,991 1,566,927 4,058,894 8,595,347 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 3,175,151 $ 251,320 $ 403,641 $ 1,566,927 $ 4,265,324 $ 9,662,363 11
Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position Fund Balances of Governmental Funds $ 8,595,347 Amounts reported for governmental activities in the statement of net position differ because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 11,538,980 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. (13,770,340) Net Position of Governmental Activities $ 6,363,987 12
Statement of Revenues, Expenditures, and Changes in Fund Balances GOVERNMENTAL FUNDS For the Year Ended Non-Major Major Funds Funds Township Other Total General 2009 Series Bridge Motor Fuel Governmental Governmental Fund Bond Fund Fund Tax Funds Funds REVENUES Taxes $ 3,097,478 $ 0 $ 0 $ 0 $ 2,209,274 $ 5,306,752 Intergovernmental 4,905,664 0 111,523 728,966 38,942 5,785,095 Charges for Services 1,278,584 0 0 0 1,051,200 2,329,784 Federal and State Grants 184,247 0 0 0 380,135 564,382 Interest on Investments 5,151 10,570 1,015 4,508 5,047 26,291 Other 144,198 0 0 17,772 1,119,372 1,281,342 TOTAL REVENUES 9,615,322 10,570 112,538 751,246 4,803,970 15,293,646 EXPENDITURES Current General Government 2,448,958 400 0 0 2,999,851 5,449,209 Public Safety 3,885,452 0 0 0 27,510 3,912,962 Public Welfare 0 0 0 0 26,207 26,207 Judiciary and Court Related 3,095,461 0 0 0 319,460 3,414,921 Transportation 0 0 135,259 1,002,080 1,278,520 2,415,859 Capital Outlay 78,237 0 0 0 52,584 130,821 Debt Service 437,527 568,674 0 0 60,333 1,066,534 TOTAL EXPENDITURES 9,945,635 569,074 135,259 1,002,080 4,764,465 16,416,513 Excess (Deficiency) of Revenues over Expenditures (330,313) (558,504) (22,721) (250,834) 39,505 (1,122,867) OTHER FINANCING SOURCES (USES) Loan Proceeds 0 0 0 0 0 0 Operating Transfers In 465,637 951,207 0 61,492 116,305 1,594,641 Operating Transfers Out (972,207) (410,000) 0 (406) (125,536) (1,508,149) TOTAL OTHER FINANCING SOURCES (USES) (506,570) 541,207 0 61,086 (9,231) 86,492 Net Change in Fund Balances (836,883) (17,297) (22,721) (189,748) 30,274 (1,036,375) Fund Balance at Beginning of Year 3,367,757 67,958 410,712 1,756,675 4,028,620 9,631,722 Fund Balance at End of Year $ 2,530,874 $ 50,661 $ 387,991 $ 1,566,927 $ 4,058,894 $ 8,595,347 13
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 $ (1,036,375) 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. (614,792) The net effect of various miscellaneous transactions involving capital assets to increase net position. 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 position. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. This is the amount by which proceeds exceeded repayments. 497,232 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. (75,831) Net Change in Net Position of Governmental Activities $ (1,229,766) See accompanying notes to the basic financial statements. 14
Statement of Fiduciary Net Position ASSETS Private-Purpose Agency Trust Funds Funds Total Cash $ 1,436,564 $ 6,888,341 $ 8,324,905 Investments, at Cost 0 200,000 200,000 Property Tax Receivable 0 824,903 824,903 Due from Other Funds 0 0 0 TOTAL ASSETS 1,436,564 7,913,244 9,349,808 DEFERRED OUTFLOWS OF RESOURCES 0 0 0 LIABILITIES Fund Overdraft $ 0 $ 2,000 $ 2,000 Accounts Payable 0 129,788 129,788 Property Tax Payable 0 5,654,448 5,654,448 Due to Other Funds 0 21,050 21,050 Due to Others 0 724,255 724,255 Due to Other Governments 0 48,009 48,009 Outstanding Bonds 0 1,333,694 1,333,694 TOTAL LIABILITIES 0 7,913,244 7,913,244 DEFERRED INFLOWS OF RESOURCES 0 0 0 NET POSITION $ 1,436,564 $ 0 $ 1,436,564 See accompanying notes to the basic financial statements. 15
Statement of Changes in Fiduciary Net Position For the Year Ended Private-Purpose Trust Fund ADDITIONS Taxes $ 1,578,010 Interest on Investments 4,242 Other 38,542 TOTAL ADDITIONS 1,620,794 DEDUCTIONS Transportation 1,318,440 TOTAL DEDUCTIONS 1,318,440 NET INCREASE (DECREASE) BEFORE TRANSFERS 302,354 TRANSFERS Transfer In 0 Transfer Out (36,492) TOTAL TRANSFERS (36,492) CHANGE IN NET POSITION 265,862 NET POSITION HELD IN TRUST, Beginning of Year 1,170,702 NET POSITION HELD IN TRUST, End of Year $ 1,436,564 See accompanying notes to the basic financial statements. 16
NOTES TO BASIC FINANCIAL STATEMENTS
Notes to Basic 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 Scope 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, management 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 following 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 County 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 government. 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 Health (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 position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. 17
Notes to Basic 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 identifiable with a specific function or segment. Prog ram 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 that 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 as 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 available. 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 considered being susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered measurable and available only when the County receives cash. Fund Accounting The County uses funds to maintain its 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. 18
Notes to Basic Financial Statements NOTE A Summ ary of Significant Accounting Policies - continued 4. Measurement Focus, Basis of Accounting, and Financial 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 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 The County Motor Fuel Tax Fund is used to account for the major repairs of the County s highways. 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 used 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 resources 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. 19
Notes to Basic Financial Statements NOTE A Summary of Significant Accounting Policies continued 4. Measurement Focus, Basis of Accounting, and Financial Statement Presentation concluded Non-exchange transactions in which the County receives value without directly 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 requirements, 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 nonexchange 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 grants and contributions, 3) capital grants and contributions. Tax revenue, intergovernmental revenue and other miscellaneous revenue are reported as general revenues on the Statement of 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 following character categories: 5. Inventories Current (further classified by function) Capital Outlay Debt Service Invent ory is valued at cost using the first-in/first -out (FIFO) method. Inventories for governmental activities are recorded as expenditures when consumed rather than when purchased. 6. Interfund Activity As a general rule, interfund activity has been eliminated from the government-wide financial statements including transfers between funds within the governmental funds. 20
Notes to Basic Financial Statements NOTE A Summary of Significant 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 absences 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 funds. These assets are reported in the governmental activities column of the government-wide statement of net position 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 implementation 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 basis 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 institutions was $16,678,075, excluding $6,800 in petty cash, and the bank balance was $18,009,183. 21
Notes to Basic 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 $ 228,884 $ 2,864,087 $ 0 $ 3,092,971 $ 2,402,992 Bonds 8 42 0 50 50 Township Bridge 18,853 384,788 0 403,641 403,641 Motor Fuel Tax 177,035 1,263,308 0 1,440,343 1,440,343 Non-Major Funds Special Revenue Funds: County Highway 6,695 136,642 0 143,337 143,304 County Bridge 8,063 164,563 0 172,626 172,626 County Highway Equip 1,829 37,342 0 39,171 39,171 Engineering 728 2,748 0 3,476 3,199 Animal Control 17,283 65,231 0 82,514 83,224 Drug Investigation 4,607 17,387 0 21,994 21,994 DUI Education 1,225 6,042 0 7,267 7,267 I.M.R.F. 138,067 680,959 0 819,026 819,665 Workman s Comp 24,847 122,550 0 147,397 147,397 Liability Insurance 58,389 287,978 0 346,367 346,367 Permanent Records 10,466 39,503 0 49,969 49,969 ESDA Special Tax 2,490 0 0 2,490 2,490 Court Security 1,375 5,188 0 6,563 6,563 Tax Automation 6,783 25,603 0 32,386 32,386 Court Automation 44,436 167,718 0 212,154 211,779 Revenue Stamps 4,813 23,740 0 28,553 28,553 Marriage 37 141 0 178 178 Law Library 602 2,274 0 2,876 2,876 Judgment 63 1,729 0 1,792 1,792 Forfeited Funds 4,868 18,375 0 23,243 23,243 Document Storage 53,407 201,567 0 254,974 254,974 Mapping 653 17,819 0 18,472 18,472 Sheriff s Fed Seizure 0 0 0 0 0 IL Redeploy 5,732 21,637 0 27,369 27,369 JABIG 29 602 0 631 631 Probation Services 9,938 37,510 0 47,448 47,448 Birth/Marriage Auto 663 3,271 0 3,934 3,934 E911 32,825 669,943 0 702,768 702,768 Mobility & Access 2 8 0 10 10 JCSO DARE 395 1,492 0 1,887 1,887 Federal Aid Matching 47,799 180,413 0 228,212 228,212 Victim Impact 4,412 21,762 0 26,174 26,174 Coroner Fees 621 12,683 0 13,304 13,304 Sheriff Grant 0 0 0 0 0 Special Project 4,335 118,333 0 122,668 122,668 Sex Offender 333 1,256 0 1,589 1,589 FTA Warrant 499 1,884 0 2,383 2,383 Total Governmental Activities 924,08 9 7,608,1 18 0 8,532,20 7 7,842,89 2 22
Notes to Basic Financial Statements NOTE A Summary of Significant Accounting Policies continued 9. Cash and Investments continued Fiduciary Funds Category Agency Funds 1 2 3 Bank Balance Carrying Amount Unclaimed Monies 786 2,965 0 3,751 3,751 Condemn Escrow 2,220 60,587 0 62,807 62,807 TVA Assessments 6,474 24,436 0 30,910 30,910 Inheritance Tax 261 985 0 1,246 1,246 Guardian Admin 32,785 123,743 0 156,528 156,528 Violent Crime Victim 1,185 32,345 0 33,530 33,530 County Collector 206,955 5,425,806 0 5,632,761 5,012,527 Circuit Clerk 273,397 1,183,624 0 1,457,021 1,430,222 2 nd Probat ion Services 0 0 0 0 (2,000) Sheriff Inmate 33,998 0 0 33,998 33,998 Jail 14,385 0 0 14,385 14,385 Sheriff s Department 46,436 0 0 46,436 46,436 Sheriff Sales & Forecl. 57,001 0 0 57,001 57,001 Total Agency Funds 675,883 6,854,491 0 7,530,374 6,881,341 Private Purpose Trust Road District MFT 150,896 1,285,668 0 1,436,564 1,436,564 Total Fiduciary Funds 826,779 8,140,159 0 8,966,938 8,317,905 Component Unit Co. Board of Health 18,026 492,011 0 510,037 517,277 TOTAL $ 1,768,894 $ 16,240,289 $ 0 $ 18,009,18 2 $ 16,678,074 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 - Category 2 - Category 3 - Insured or registered, or securities held by the County or its agent in the County's name Uninsured and unregistered, with securities held by the counter party's trust department or agent in the County's name Uninsured and unregistered, with securities held by the counter party, or by its trust department or agent but not in the County's name Category Carrying Market 1 2 3 Amou nt Value Fiduciary Funds: Circuit Clerk $ 200,000 $ 0 $ 0 $ 200,000 $ 200,000 Total Fiduciary Funds $ 200,000 $ 0 $ 0 $ 200,000 $ 200,000 23
Notes to Basic Financial Statements NOTE A Summary of Significant Accounting Policies continued 10. Unbilled Services Receivable The County has no unbilled services receivable. 11. Net Position Net position presents the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources in the statement of net position. Net position represents the difference between all other elements in a statement of financial position should be displayed in three components net investment in capital assets, restricted (distinguishing between major categories of restrictions), and unrestricted. Net Investment in Capital Assets This component of net position consists of capital assets, net of accumulated depreciation, reduced by outstanding balances of bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt are also included in this component of net position. If there are significant unspent related debt proceeds or deferred inflows of resources at the end of the reporting period, the portion of the debt of deferred inflow of resources attributable to the unspent amount is not included in the calculation of net investment in capital assets. Instead, that portion of the debt or deferred inflow of resources is included in the same net position component (restricted or unrestricted) as the unspent amount. Restricted This component of net position consists of restricted assets reduced by liabilities and deferred inflows of resources directly related to those assets. Generally, a liability relates to restricted assets if the asset results from a resource flow that also results in the recognition of a liability or if the liability will be liquidated with the restricted assets reported. Unrestricted This component of net position is the net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position. 12. Fund Balances In the fund financial statements, governmental funds report up to five components of fund balance from most restrictive in nature to least restrictive: Nonspendable - includes fund balance amounts that cannot be spent either because it is not in spendable form or because of legal or contractual constraints. Restricted - includes fund balance amounts that are constrained for specific purposes which are externally imposed by providers, such as creditors and grantors, or amounts constrained due to constitutional provisions or enabling legislation. 24
Notes to Basic Financial Statements NOTE A Summary of Significant Accounting Policies concluded 12. Fund Balances - concluded Committed - includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision making authority (governing board). The same formal action must be taken to remove or changed the limitations placed on the funds. The County Board authorizes and approves the property tax levies annually providing a "committed" balance for property tax revenues. In addition, the County Board must approve any action to modify or rescind a fund balance commitment. Assigned - includes fund balance amounts that are intended to be used for specific purposes that are neither considered restricted or committed. The County Board will determine if a fund should be assigned based on the intended uses of resources that the fund receives. Unassigned - includes positive fund balance with the General Fund which has not been classified within the above mentioned categories and negative fund balances in other governmental funds. The County Board uses the default spending policy, spending resources in the following manner when available: restricted, committed, assigned, and unassigned. The default policy is meant to prioritize the flow of resources from most restrictive to least restrictive for normal business activities. As required by GASB 54, Fund Balance Reporting and Governmental Fund Type Definition, the County is to formally set a Stabilization Policy to ensure sound financial management and fiscal accountability. The County is to formally set aside amounts for use in emergency situations or when revenue shortages or budgetary imbalances arise. However, these emergency situations should not be routine and should be sufficiently detailed to outline the types of nonrecurring circumstances that merit the use of funds. 13. 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 position of governmental activities as reported in the government-wide statement of net position. The difference of ($193,391) is summarized as follows: Current Year Purchases $ 130,821 Depreciation Expense (745,613 ) Loan Proceeds Less Loan Repayments 497,232 Other Reconciliations (75,831 ) Total $ (193,391 ) 25
Notes to Basic Financial Statements NOTE A Summary of Significant Accounting Policies concluded 13. Reconciliation of Government-Wide and Fund Financial Statements - concluded The governmental fund balance sheet includes a reconciliation between total governmental fund balances and net position of governmental activities as reported in the government-wide balance sheet. The difference of ($2,231,360 ) is summarized as follows: Fixed Assets $ 11,538,980 Long -Term Liabilities (13,770,340 ) Total $ (2,231,360 ) 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 multipleemployer agent PERS (Public Employee Retirement 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 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 financial report that includes financial statements and required supplementary information (RSI). That report may be obtained online at www.imrf.org. Funding Policy. As set by statute, the County s Elected Official plan members are required to contrib ute 7.50 percent of their annual 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 contribution rate for calendar year 2013 used by the employer was 78.57 percent of annual covered payroll. The County s annual required contribu tion rate for calendar year 2013 was 133.45 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 calend ar year ending December 31, 2013, the County s actual contributions for pension cost for the Elected County Official were $52,771. Its required contribution for calendar year 2013 was $89,630. 26
Notes to Basic Financial Statements NOTE B Municipal Retirement Fund 1. Elected County Officials concluded 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 12/31/13 $ 89,630 59% $ 0 * 12/31/12 90,759 43% 0 * 12/31/11 51,701 63% 0 * *If you utilized the phase-in contribution rate, the net pension obligation will have to be calculated. The required contribution for 2013 was determined as part of the December 31, 2011 actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions at December 31, 2011, 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) 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 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 at December 31, 2011 is being amortized as a level percentage of projected payroll on an open 30 year basis. Funded Status and Funding Progress. As of December 31, 2013, the most recent actuarial valuation date, the Elected County Official plan was 0.00 percent funded. The actuarial accrued liability for benefits was $341,250 and the actuarial value of assets was $(1,201,294 ), resulting in an underfunded actuarial accrued liability (UAAL) of $1,542,544. The covered payroll for calendar year 2013 (annual payroll of active employees covered by the plan) was $67,164, and the ratio of the UAAL to the covered payroll was 2297 percent. The schedule of funding progress, presented as required supplemental information (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 actuarial 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 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 (RSI). That report may be obtained online at www.imrf.org. 27
Notes to Basic Financial Statements NOTE B Municipal Retirement Fund continued 2. County Employees - continued Funding Policy. As set by statute, the Regular plan members are required to contribute 4.50 percent of their annual 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 2013 was 9.65 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. The required contribution for calendar year 2013 was $463,442. 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 12/31/13 $ 463,442 100% $ 0 * 12/31/12 718,049 100% 0 * 12/31/11 641,047 100% 0 * * If you utilized the phase-in contribution rate, the net pension obligation will have to be calculated. The required contribution for 2013 was determined as part of the December 31, 2011, actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions at December 31, 2011, 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) 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 increases 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 market value of assets. The Regular plan s unfunded actuarial accrued liability at December 31, 2011 is being amortized as a level percentage of projected payroll on an open 30 year basis. Funded Status and Funding Progress. As of December 31, 2013, the most recent actuarial valuation date, the Regular plan was 95.22 percent funded. The actuarial accrued liability for benefits was $12,910,844 and the actuarial value of assets was $12,293,684, resulting in an underfunded actuarial accrued liability (UAAL) of $617,160. The covered payroll for calendar year 2013 (annual payroll of active employees covered by the plan) was $4,802,504 and the ratio of the UAAL to the covered payroll was 13 percent. 28
Notes to Basic Financial Statements NOTE B Municipal Retirement Fund continued 2. County Employees concluded The schedule of funding progress, presented as required supplemental information (RSI) following the Notes to Basic 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 financial report that includes financial statements and required supplementary information (RSI). That report may be obtained online at www.imrf.org. 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 annual 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 contribution rate for calendar year 2013 used by the employer was 19.77 percent of annual covered payroll. The employer annual required contribution rate for calendar year 2013 was 22.66 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 fiscal year ending December 31, 2013, the County s actual contributions for pension cost for the Sheriff s Law Enforcement Personnel were of $193,951. Its required contribution for calendar year 2013 was $222,304. 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 12/31/13 $ 222,304 87% $ 0 * 12/31/12 228,857 90% 0 * 12/31/11 209,273 92% 0 * *If you utilized the phase-in contribution rate, the net pension obligation will have to be calculated. 29
Notes to Basic Financial Statements NOTE B Municipal Retirement Fund concluded 3. County Sheriff Personnel - concluded The required contribution for 2013 was determined as part of the December 31, 2011, actuarial valuation using the entry age normal actuarial cost method. The actuarial assumpt ions at December 31, 2010 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) 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 increases of 3% annually. The actuarial value of the Sheriff s Law Enforcement Personnel 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 Sheriff s Law Enforcement Personnel plan s unfunded actuarial accrued liability at December 31, 2011 is being amortized as a level percentage of projected payroll on an open 30 year basis. Funded Status and Funding Progress. As of December 31, 2013, the most recent actuarial valuation date, the Sheriff s Law Enforcement Personnel plan was 73.23 percent funded. The actuarial accrued liability for benefits was $4,753,948 and the actuarial value of assets was $3,481,175, resulting in an underfunded actuarial accrued liability (UAAL) of $1,272,773. The covered payroll for calendar year 2013 (annual payroll of active employees covered by the plan) was $981,040 and the ratio of the UAAL to the covered payroll was 130 percent. The schedule of funding progress, presented as required supplemental information (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 actuarial accrued liability for benefits. NOTE C Long -Term Debt 1. Bond Obligations On February 20, 2003, the County issued Series 2003-A 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 do 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 bond 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. Interest on bonds range from 1.00% to 5.00%. A summary of the bonds is as follows: Balance Balance Amount Due 12/01/12 Additions Reductions 11/30/13 Next Year 2003 Series-A $ 5,475,000 $ 0 $ 5,475,000 $ 0 $ 0 2009 Refunding 13,180,000 0 410,000 12,770,000 410,000 $ 18,655,000 $ 0 $ 5,885,000 $ 12,770,000 $ 410,000 30
Notes to Basic Financial Statements NOTE C Long -Term Debt - continued 1. Bond Obligations - concluded Interest paid on the bonds during the fiscal year amounted to $539,190 for Bond Series 2009 and $253,380 for Bond Series 2003A. 2009 Refunding Bonds Year Beginning Total Yearly Ending Ending Balance Interest Principal Payments Balance 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 11,940,000 507,320 440,000 947,320 11,500,000 2017 11,500,000 493,295 450,000 943,295 11,050,000 2018 11,050,000 477,616 465,000 942,616 10,585,000 2019-2023 10,585,000 2,109,314 2,580,000 4,689,314 8,005,000 2024-2028 8,005,000 1,516,143 3,165,000 4,681,143 4,840,000 2029-2033 4,840,000 712,870 3,935,000 4,647,870 905,000 2034 905, 000 22,625 905,000 927,625 0 $ 6,888,528 $ 12,770,000 $ 19,658,528 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 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 of calling and redeeming Debt Service Fund. outstanding bonds, for paying principal and interest on bonds, and for any other lawful purpose. 31
Notes to Basic Financial Statements NOTE C Long -Term Debt continued 2. Peoples National Bank Capital Lease - 2008 Dodge Avenger In March 2012, Jefferson County agreed to lease a 2008 Dodge Avenger for the County Jail with the option to buy the vehicle at the end of the lease. The lease is for 36 months with monthly payments of $381.71, paying interest at a rate of 4.6%. Year Ending November 30, Amount 2014 $ 4,58 0 2015 1,167 Total minimum payments required 5,747 Less Interest: (199) Total Outstanding Principal $ 5,548 During the fiscal year ended, the County paid principal of $4,587 and interest of $375. 3. Peoples National Bank Capital Lease - 2 Vans On April 1, 2011, Jefferson County agreed to lease two 2011 Chevrolet Vans for transporting prisoners with the option to buy the vehicles at the end of the lease. The lease is for 36 months with monthly payments of $2,040.33, paying interest of 4.5%. Year Ending November 30, Amount 2014 $ 10,150 Total minimum payments required 10,150 Less Interest: (111) Total Outstanding Principal $ 10,039 During the fiscal year ended, the County paid principal of $21,540 and interest of $1,005. 32
Notes to Basic Financial Statements NOTE C Long -Term Debt continued 4. Peoples National Bank Capital Lease - EMA 2012 Ford F-250 Truck In January 2012, Jefferson County agreed to lease a 2012 Ford F-250 Truck for the EMA Department with the option to buy the truck at the end of the lease. The lease is for 36 months with monthly payments of $892.41, paying interest at a rate of 4.5%. Year Ending November 30, Amount 2014 $ 10,709 2015 1,813 Total minimum payments required 12,522 Less Interest: (345) Total Outstanding Principal $ 12,177 During the fiscal year ended, the County paid principal of $9,904 and interest of $894. 5. Peoples National Bank Capital Lease - Mapping Lease In September 2012, Jefferson County agreed to lease Mapping Equipment for the County with the option to purchase the equipment at the end of the lease. The lease is for 60 months with monthly payments of $5,038, paying interest at a rate of 3.75%. Year Ending November 30, Amount 2014 $ 60,458 2015 60,458 2016 60,458 2017 50, 544 Total minimum payments required 231,918 Less Interest: (16,209 ) Total Outstanding Principal $ 215,709 During the fiscal year ended, the County paid principal of $51,200 and interest of $9,258. 33
Notes to Basic Financial Statements NOTE C - Long-Term Debt - continued Following is the summary of bond and note principal maturities and interest requirements: Peoples Peoples Peoples Peoples 2009 National National National National Refunding Bank Lease Bank Lease Bank Lease Bank Lease November 30, Bonds 2 Vans EMA Truck Dodge Avenger Mapping Total 2014 $ 939,965 $ 10,150 $ 10,709 $ 4,580 $ 60,458 $ 1,025,862 2015 939,380 0 1,813 1,167 60,458 1,002,818 2016 947,320 0 0 0 60,458 1,007,778 2017 943,295 0 0 0 50,544 993,839 2018 942,616 0 0 0 0 942,616 2019-2023 4,689,314 0 0 0 0 4,689,314 2024-2028 4,681,143 0 0 0 0 4,681,143 2029-2033 4,647,870 0 0 0 0 4,647,870 2034 927,625 0 0 0 0 927,625 TOTAL 19,658,528 10,150 12,522 5,747 231,918 19,918,865 Less Interest (6,888,528) (111) (345) (199) (16,209) (6,905,392) OUTSTANDING PRINCIPAL $ 12,770,000 $ 10,039 $ 12,177 $ 5,548 $ 215,709 $ 13,013,473 34
Notes to Basic Financial Statements NOTE C - Long-Term Debt - concluded Computation of Legal Debt Margin Assessed Valuation - Levy $ 403,130,879 Statutory Debt Limitation (5.00% of assessed valuation) $ 20,156,544 Total Debt: Bond Obligations $ 12,770,000 Loan/Lease Obligations 243,472 Total Debt 13,013,472 Less - Revenue Bonds Exempt from Debt Limitation Computation (12,770,000) (243,472) $ 19,913,072 35
NOTE D - Capital Assets Capital asset activity for the year ended is as follows: Changes in Capital Assets Year Ended Balance 12/1/12 Additions Deletions GOVERNMENTAL ACTIVITIES Depreciable Capital Assets Buildings $ 13,688,658 $ 0 0 Notes To Basic Financial Statements ASSETS Balance 11/30/13 Balance 12/1/12 ACCUMULATED DEPRECIATION Current Provisions Deductions Balance 11/30/13 Net Book Value 11/30/13 $ $ 13,688,658 $ 3,033,164 $ 362,035 $ 0 $ 3,395,199 $ 10,293,459 Land Improvements 303,483 0 0 303,483 162,899 28,398 0 191,297 112,186 Machinery and Equipment 4,611,073 130,821 0 4,741,894 3,630,493 223,201 0 3,853,694 888,200 Furniture and Fixtures 11,006 0 0 11,006 2,084 1,571 0 3,655 7,351 Vehicles 913,162 0 0 913,162 637,141 97,876 0 735,017 178,145 Software 162,653 0 0 162,653 70,484 32,530 0 103,014 59,639 TOTAL GOVERNMENTAL ACTIVITIES 19,690,035 130,821 0 19,820,856 7,536,265 745,611 0 8,281,876 11,538,980 BUSINESS-TYPE ACTIVITIES 0 0 0 0 0 0 0 0 0 TOTAL REPORTING ENTITY $ 19,690,035 $ 130,821 $ 0 $ 19,820,856 $ 7,536,265 $ 745,611 $ 0 $ 8,281,876 $ 11,538,980 COMPONENT UNIT Depreciable Capital Assets Machinery and Equipment 105,848 22,448 0 128,296 100,717 5,596 0 106,313 21,983 Vehicles 5,235 0 0 5,235 1,995 748 0 2,743 2,492 Furniture and Fixtures 2,737 0 0 2,737 2,737 0 0 2,737 0 TOTAL COMPONENT UNIT $ 113,820 $ 22,448 $ 0 $ 136,268 $ 105,449 $ 6,344 $ 0 $ 111,793 $ 24,475 Depreciation Expense Governmental Function Governmental Activities Component Unit General Government $ 260,454 $ 0 Public Safety 370,568 0 Judiciary and Court Related 18,927 0 Public Health 0 6,344 Public Welfare 25,772 0 Transportation 69,890 0 Total Depreciation Expense $ 745,611 $ 6,344 36
Notes to Basic Financial Statements NOTE E - Components of Fund Balance The following presents the various components of fund balance within the governmental funds: Fund Balances: General Fund 2009 Series Bond Fund Township Bridge Fund Motor Fuel Tax Fund Nonmajor Governmental Funds Total Governmental Funds Nonspendable Inventory $ 0 $ 0 $ 0 $ 0 $ 709 $ 709 Total Nonspendable 0 0 0 0 709 709 Restricted Debt Service Reserve 0 50,661 0 0 0 50,661 Transportation 0 0 387,991 1,566,927 0 1,954,918 General Government 2,172,304 0 0 0 3,131 2,175,435 Total Restricted 2,172,304 50,661 387,991 1,566,927 3,131 4,181,014 Committed Transportation 0 0 0 0 610,787 610,787 General Government 1,103 0 0 0 1,580,719 1,581,822 Total Committed 1,103 0 0 0 2,191,506 2,192,609 Assigned Transportation 0 0 0 0 147,603 147,603 Public Welfare 0 0 0 0 103,994 103,994 Public Safety 0 0 0 0 50,551 50,551 General Government 0 0 0 0 764,998 764,998 Judicial and Court Related 0 0 0 0 796,402 796,402 Total Assigned 0 0 0 0 1,863,548 1,863,548 Unassigned General Government 357,467 0 0 0 0 357,467 Total Unassigned 357,467 0 0 0 0 357,467 Total Governmental Fund Balances $ 2,530,874 $ 50,661 $ 387,991 $ 1,566,927 $ 4,058,894 $ 8,595,347 37
NOTE F Restricted Net Position Notes to Basic Financial Statements All special revenue funds are deemed to be restricted for the purpose of the fund. Additionally, the bond fund (debt service fund) is restricted for the purpose of repaying the principal and interest on the 2009 Bonds. The General Fund restricted net position consist of the following: Funds collected for payment of bonds $ 2,021,062 Funds restricted per stabilization agreement 151,2 42 Total General Fund Restricted Net Position $ 2,172,304 If restricted and unrestricted assets are available for the same purpose, then restricted assets will be used before unrestricted assets. NOTE G Interfund Receivables and Payables Due To/From Other Funds balances at, were as follows: Receivable Fund Payable Fund Amount Health Department IL Municipal Retirement $ 1,681 County Insurance Health Department 25,162 Permanent Records General Fund 26,042 * Document Storage General Fund 250,000 * IL Municipal Retirement Health Department 2,616 General Fund County Collector 21,050 ETSB 911 Animal Control 25 * General Fund County Highway 1,673 * Engineering County Highway 448 * Bond Fund General Fund 79,441 * Court Automation Animal Control 350 * County MFT Workers Compensation 2,379 * Total Interfund Activity Before Elimination 410,867 * Interfund Activity Elimination (360,358 ) Government -Wide Interfund Receivable and Payable Balances $ 50,509 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 servi ce funds are eliminated on the government-wide statements. 38
Notes to Basic Financial Statements NOTE H 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 coverage. Also, there have been no settlement amounts, which have exceeded insurance coverage in the past three years. NOTE I Interfund Operating Transfers Individual fund operating transfers for the fiscal year ended, were as follows: Fund Transfer In Transfer Out General (e) $ 55,637 (b) $ 951,207 (a) 410,000 (c) 21,000 Bond (b) 951,207 (a) 410,000 Road District MFT (d) 36,492 * County MFT (d) 36,492 (d) 25,000 (d) 406 Work Compensation (c) 21,000 County Highway Equipment (d) 25,000 (e) 44,899 County Highway (e) 44,899 2nd Circuit Probation (f) 50,000 * Illinois Redeploy (f) 50,000 Green Road (d) 406 Sheriff Grant (e) 55,637 Total Operating Transfers $ 1,594,641 $ 1,594,641 Non-Reporting Entity Transfers (*) (0) (86,492 ) Reporting Entity Transfers $ 1,594,641 $ 1,508,149 Net Reporting Entity Transfers $ 86,492 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 purchase of equipment. (f) To transfer funds for operating expenses. 39
Notes to Basic Financial Statements NOTE J Subsequent Events The County has evaluated subsequent events through statements were available to be issued. May 7, 2014, the date which the financial NOTE K Fund Equity At the following funds had a deficit in the fund balance: None. NOTE L Adoption of New Accounting Pronouncement The GASB has issued several pronouncements which are effective for the fiscal year ended November 30, 2013. GASB Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements, issued November 2010. The objective of this Statement is to improve financial reporting by addressing issues related to service concession arrangements, which are a type of public-priv ate or public-public partnership. Management has determined that the impacts of this statement are not applicable to the County. GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncement, issued December 2010. The objective of this Statement is to incorporate into the GASB's authoritative literature certain accounting and financial reporting guidance that is included in the FASB and AICPA pronouncements issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements. Management has determined that the impacts of this statement are not applicable to the County. GASB Statement No. 63, Financial Reporting and Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, issued June 2011. - This Statement provides financial reporting guidance for deferred outflows of resources and deferred inflows of resources. Concepts Statement No. 4, Elements of Financial Statements, introduced and defined those elements as a consumption of net position by the government that is applicable to a future reporting period, and an acquisition of net position by the government that is applicable to a future reporting period, respectively. Concepts Statement 4 also identifies net position as the residual of all other elements presented in a statement of financial position. This Statement amends the net asset reporting requirements in Statement No. 34, Basic Financial Statements and Management s Discussion and Analysis for State and Local Governments, and other pronouncements by incorporating deferred outflows of resources and deferred inflows of resources into the definitions of the required components of the residual measure and by renaming that measure as net position, rather than net assets. Effective December 1, 2012, the County adopted GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. This statement substantially altered the categories and terminology used to describe assets, deferred outflow of resources, liabilities, deferred inflow of resources, and net position. 40
Notes to Basic Financial Statements NOTE L Adoption of New Accounting Pronouncement - concluded GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions, issued July 2011. An amendment to GASB Statement No. 53. the objective of this Statement is to clarify whether an effective hedging relationship continues after the replacement of a swap counterparty or a swap counterparty s credit support provider. This Statement sets forth criteria that establish when the effective hedging relationship continues and hedge accounting should continue to be applied. Management has determined that the impacts of this statement are not applicable to the County. GASB Statement No. 65,- Items Previously Reported as Assets and Liabilities, issued June 2012. This statemen t clarifies the appropriate reporting of deferred outflows of resources and deferred inflows of resources to ensure consistency in financial reporting. Effective December 1, 2012, the County adopted GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. This statement substantially altered the categories and terminology used to describe assets, deferred outflow of resources, liabilities, deferred inflow of resources, and net position. NOTE M 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 ending November 30, 2014. 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 and cuts of services. NOTE N Property Taxes Property tax is levied each year on all taxable real property located in the County. The 2012 levy was passed by the board on November 26, 2012. Property taxes attach an enforceable lien on property as of January 1 and are payable in September and November. The County receives significant distributions of tax receipts approximately one month after these due dates. Taxes recorded in these financial statements are from the 2012 and prior tax levies. 2012 Taxes Payable in 2013 Lien Date January 1st Levy Date December 25, 2012 Due Dates August 2, 2013, 1st installment September 6, 2013, 2nd installment Collection Dates 30 days after due date 41
Notes to Basic Financial Statements NOTE N - Property Taxes - concluded 2012 2011 2010 2009 Assessed Valuations $ 403,130,879 $ 399,650,493 $ 407,527,993 $ 411,591,178 Tax Rates Corporate Fund 0.0651 0.0632 0.0603 0.0576 County Highway Fund 0.0761 0.0739 0.0705 0.0673 County Bridge Fund 0.0352 0.0341 0.0326 0.0311 Federal Aid Matching Fund 0.0352 0.0341 0.0326 0.0311 Tuberculosis Fund 0.0160 0.0155 0.0148 0.0141 IMRF Fund 0.1733 0.1683 0.1605 0.1533 County Health 0.0335 0.0325 0.0310 0.0296 Social Security 0.0868 0.0843 0.0804 0.0768 Medicare 0.0212 0.0205 0.0196 0.0187 Liability Insurance 0.0691 0.0671 0.0640 0.0611 Workman's Compensation 0.0453 0.0440 0.0420 0.0401 Extension Education 0.0213 0.0207 0.0197 0.0188 Mental Health 0.0286 0.0278 0.0265 0.0253 Total Tax Rates 0.7067 0.6860 0.6545 0.6249 Extension Corporate Fund $ 262,559 $ 252,698 $ 245,781 $ 237,086 County Highway Fund 306,743 295,261 287,104 277,001 County Bridge Fund 141,781 136,440 132,691 128,005 Federal Aid Matching Fund 141,781 136,440 132,691 128,005 Tuberculosis Fund 64,299 61,866 60,192 58,034 IMRF Fund 698,747 672,530 654,002 630,969 County Health 134,928 129,886 126,293 121,831 Social Security 350,079 336,944 327,653 316,102 Medicare 85,262 82,048 79,794 76,968 Liability Insurance 278,523 268,045 260,696 251,482 Workman's Compensation 182,780 175,926 171,080 165,048 Extension Education 85,706 82,488 80,202 77,379 Mental Health 115,336 111,023 107,954 104,133 Total Extensions $ 2,848,524 $ 2,741,595 $ 2,666,133 $ 2,572,043 Collections Corporate Fund $ 256,822 $ 217,609 $ 224,791 $ 252,103 County Highway Fund 299,473 302,625 330,568 283,094 County Bridge Fund 138,409 139,842 152,788 130,789 Federal Aid Matching Fund 138,409 139,842 152,788 130,816 Tuberculosis Fund 62,591 63,271 86,600 62,087 IMRF Fund 680,851 688,322 750,764 834,615 County Health 131,351 132,823 117,610 121,408 Social Security 340,914 344,706 375,877 196,804 Medicare 83,028 83,940 91,557 13,087 Liability Insurance 290,748 290,467 332,472 271,618 Workman's Compensation 177,995 179,979 196,258 168,338 Extension Education 56,950 82,041 80,134 77,041 Mental Health 76,642 110,421 107,863 103,677 Total Collections $ 2,734,183 $ 2,775,888 $ 3,000,070 $ 2,645,477 42
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) 12/31/2013 $ (1,201,294) $ 341,250 $ 1,542,544 0.00 $ 67,164 2296.68% 12/31/2012 (1,286,473) 329,423 1,615,896 0.00 75,879 2129.57% 12/31/2011 (1,256,595) 284,686 1,541,281 0.00 70,408 2189.07% On a market value basis, the actuarial value of assets as of December 31, 2013 is $(969,960). On a market basis, the funded ratio would be 0.00%. 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) 12/31/2013 $ 12,293,684 $ 12,910,844 $ 617,160 95.22 $ 4,802,504 12.85% 12/31/2012 12,264,431 13,574,607 1,310,176 90.35 6,723,301 19.49% 12/31/2011 11,707,480 13,388,341 1,680,861 87.45 6,278,622 26.77% On a market value basis, the actuarial value of assets as of December 31, 2013 is $14,465,362. On a market basis, the funded ratio would be 112.04%. 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) 12/31/2012 $ 3,317,458 $ 4,852,894 $ 1,535,436 68.36 $ 1,129,044 135.99% 12/31/2011 2,970,209 5,038,431 2,068,222 58.95 1,152,387 179.47% 12/31/2010 4,361,138 5,801,963 1,440,825 75.17 1,112,481 129.51% On a market value basis, the actuarial value of assets as of December 31, 2013 is $4,240,071. On a market basis, the funded ratio would be 89.19%. The actuarial value of assets and accrued liability cover active and inactive members who have service credit with Jefferson County. They do not include amounts for retirees. The actuarial accrued liability for retirees is 100% funded. 43
Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual GENERAL FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Taxes Property Tax $ 264,500 $ 264,500 $ 256,695 $ (7,805) 1/4% Supplemental Sales Tax 1,311,109 1,311,109 1,253,702 (57,407) Retailers' Occupation Tax 544,592 544,592 516,546 (28,046) Public Safety Tax 950,375 950,375 1,070,535 120,160 Intergovernmental State Income Tax 1,550,000 1,550,000 1,709,044 159,044 Replacement Tax 250,816 250,816 258,389 7,573 Local Use Tax 265,316 265,316 302,070 36,754 Video Gaming Tax 0 0 3,579 3,579 Department of Interior 58,543 58,543 51,261 (7,282) State's Attorney Salary Reimbursed 144,677 144,677 160,245 15,568 Assistant State's Attorney Salary Reimbursed 4,000 4,000 4,333 333 State's Attorney Salary-Dept of Corrections 12,335 12,335 15,000 2,665 Supervisor of Assessments Salary Reimbursed 29,360 29,360 27,174 (2,186) Court Security Officers Reimbursed 95,000 95,000 95,000 0 Redeploy IL Juvenile Grant Reimbursed 17,604 17,604 0 (17,604) Regional Supt of Schools Reimbursed 10,852 10,852 12,553 1,701 Highway Dept Health Ins Reimbursed 66,971 66,971 74,971 8,000 Highway Dept Unemp Ins Reimbursed 4,200 4,200 4,932 732 Probation Salary - Counties 685,081 685,081 0 (685,081) Probation Salary Reimbursed-St of IL 474,686 474,686 0 (474,686) Probation Salary Reimbursed-Court Services 84,518 84,518 0 (84,518) Probation Fee Reimbursement 275,000 275,000 0 (275,000) City Reimbursement-Community Service Dir. 4,500 4,500 3,729 (771) Circuit Clerk Salary Reimbursement 72,231 72,231 81,895 9,664 Circuit Clerk Police Vehicles 5,000 5,000 7,557 2,557 ILEAS Reimbursements 19,010 19,010 19,323 313 Special OPS Reimbursements 0 0 187 187 Revenue Stamps 25,000 25,000 25,000 0 Public Defender Reimbursement 99,895 99,895 99,895 0 Public Defender #2 Salary Reimbursement 16,000 16,000 16,000 0 Tax Redemption Account 30,000 30,000 39,311 9,311 County Clerk Salary Reimbursement 40,000 40,000 28,891 (11,109) Prisoner Supplies & Food Reimbursement 13,917 13,917 9,498 (4,419) City of Mt. Vernon Housing 30,000 30,000 49,930 19,930 Housing - Circuit Clerk 170 170 1,230 1,060 ICE Transport Officers Salary Reimb. 591,600 75,654 10,213 (65,441) ICE Mileage Reimbursement 284,261 36,223 4,904 (31,319) Deputy Training Reimbursement 10,000 3,152 3,227 75 Correctional Officer Training Reimbursement 20,000 12,200 12,220 20 Restitution Due to Jefferson County 1,000 1,000 50 (950) Sheriff Reimbursements 1,000 1,000 0 (1,000) Justice Center Reimbursements 5,000 5,000 32,945 27,945 SPF Bookkeeper Reimbursement 1,200 1,200 1,200 0 Court Costs Reimbursement 16,149 16,149 0 (16,149) 2nd Circuit Court Reimbursement 0 0 1,732,788 1,732,788 Other Reimbursements 6,000 6,000 7,120 1,120 Charges for Services County Clerk 240,000 240,000 246,294 6,294 Circuit Clerk 500,000 500,000 517,994 17,994 See accompanying notes to required supplementary information. 44
REVENUES-Concluded Charges for Services - Concluded Schedule 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) States Attorney 220,000 220,000 219,647 (353) Sheriff 130,147 130,147 120,213 (9,934) Jail Phone Commission 27,172 27,172 1,856 (25,316) Housing Prisoners 180,000 180,000 59,496 (120,504) Delivery of Prisoners 4,212 4,212 2,701 (1,511) Public Defender Fees 100 100 0 (100) Animal Control and Shelter 122,725 122,725 94,403 (28,322) Housing ICE Prisoners 2,599,886 353,780 15,980 (337,800) Sex Offender Registration Fee 250 250 0 (250) Federal and State Grants SPF Grant 95,000 95,000 79,200 (15,800) IPRF Grant 20,600 20,600 22,600 2,000 State of IL Grant 0 0 4,625 4,625 Appellate Attorney Grant Reimbursed 40,000 40,000 40,020 20 Crime Victim Witness Coordinator Reimbursed 20,000 20,000 21,500 1,500 EMA Reimbursement 13,180 13,180 16,302 3,122 Drug Free Communities 0 0 0 0 Interest on Investments 8,547 8,547 5,151 (3,396) All Other Rent 12,000 12,000 10,000 (2,000) Interest & Costs-Tax Sale 135,412 135,412 91,379 (44,033) Licenses/Franchises 17,343 17,343 19,682 2,339 Miscellaneous 5,075 5,075 23,137 18,062 TOTAL REVENUES 12,783,117 9,758,379 9,615,322 (143,057) TOTAL EXPENDITURES 11,722,742 8,808,004 9,945,635 (1,137,631) Excess (Deficiency) of Revenues Over Expenditures 1,060,375 950,375 (330,313) (1,280,688) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 465,637 465,637 Operating Transfers Out (1,060,375) (950,375) (972,207) (21,832) TOTAL OTHER FINANCING SOURCES (USES) (1,060,375) (950,375) (506,570) 443,805 Net Change in Fund Balance $ 0 $ 0 (836,883) $ (836,883) Fund Balance at Beginning of Year 3,367,757 Fund Balance at End of Year $ 2,530,874 See accompanying notes to required supplementary information. 45
Schedule 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 Current: County Clerk Salary $ 50,648 $ 50,648 $ 50,629 $ 19 Office Employees Salary 220,418 158,569 173,620 (15,051) Office Supplies 5,000 5,000 353 4,647 Recording & Permanent Storage 700 700 0 700 Local Registrar Fees 1,289 1,289 0 1,289 Travel 1,500 1,500 408 1,092 Maintenance Contracts 5,000 5,000 4,027 973 Total County Clerk 284,555 222,706 229,037 (6,331) County Treasurer and Collector Current: Treasurer Salary 50,648 50,648 50,629 19 Employee Salaries 101,546 82,018 102,415 (20,397) Salary of Extra Employees 15,000 15,000 15,819 (819) Office Supplies 8,000 8,000 9,427 (1,427) Maintenance Contracts 2,000 2,000 1,896 104 Travel 1,000 1,000 135 865 Publication of Notices 7,000 7,000 3,286 3,714 Total County Treasurer and Collector 185,194 165,666 183,607 (17,941) Court House Current: Custodian Salary 69,280 55,686 76,698 (21,012) Overtime Pay 5,000 0 0 0 General Supplies 8,000 8,000 2,734 5,266 Utilities 70,000 70,000 35,427 34,573 Maintenance 50,000 50,000 16,484 33,516 Total Court House 202,280 183,686 131,343 52,343 See accompanying notes to required supplementary information. 46
Schedule 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 Current: Commissioners' Salaries 75,000 60,000 63,204 (3,204) Employees' Salaries 37,683 33,657 37,508 (3,851) Office Supplies 70,000 70,000 20,491 49,509 Printing 1,000 1,000 28 972 Small Equipment 13,000 13,000 2,996 10,004 SPF Grant 95,000 95,000 81,526 13,474 Drug Free Community Grant 0 0 15,097 (15,097) Maintenance Contracts 2,000 2,000 1,353 647 Total County Board 293,683 274,657 222,203 52,454 Regional Supt of Schools Current: Regional Supt of Schools Salaries 10,000 10,000 7,127 2,873 Secretarial Salaries 23,500 23,500 24,418 (918) Telephone 2,000 2,000 1,833 167 Office Supplies 1,200 1,200 1,188 12 Registration Receipt Books 0 0 0 0 Equipment Service Contracts 1,800 1,800 1,650 150 Office Housing Expense 25,200 25,200 23,100 2,100 Mileage 1,000 1,000 1,032 (32) Training 400 400 620 (220) Total Regional Supt of Schools 65,100 65,100 60,968 4,132 Board of Review Current: Board of Review Salaries 12,960 12,960 12,960 0 Printing and Publishing 1,200 1,200 123 1,077 Total Board of Review 14,160 14,160 13,083 1,077 See accompanying notes to required supplementary information. 47
Schedule 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 Current: Supervisor's Salary 59,717 59,717 60,272 (555) Employee Salaries 98,371 79,454 74,775 4,679 Mileage 1,000 1,000 150 850 Map Maintenance 40,000 40,000 25,782 14,218 Contractual Services 1,500 1,500 0 1,500 Printing and Publishing 3,500 3,500 1,988 1,512 Travel 3,000 3,000 596 2,404 Small Equipment 500 500 0 500 Capital Assets 8,100 8,100 7,594 506 Vehicle Repair 400 400 0 400 Debt Service 0 0 0 0 Total Supervisor of Assessments 216,088 197,171 171,157 26,014 Animal Shelter Current: Secretary's Salary 28,407 22,943 23,454 (511) Animal Shelter Labor 92,594 74,784 91,758 (16,974) Utilities 16,500 16,500 10,603 5,897 Maintenance 15,000 15,000 5,403 9,597 Overtime 10,000 10,000 6,544 3,456 Food 800 800 492 308 Cell Phone 600 600 520 80 Small Equipment 0 0 0 0 Maintenance Contracts 300 300 377 (77) Miscellaneous 100 100 88 12 Total Animal Shelter 164,301 141,027 139,239 1,788 Insurance Current: Group Health Insurance 820,000 614,177 826,814 (212,637) Life Insurance 5,952 4,283 6,086 (1,803) Total Insurance 825,952 618,460 832,900 (214,440) Elections Current 145,000 145,000 76,875 68,125 Capital Outlay 0 0 0 0 Total Elections 145,000 145,000 76,875 68,125 See accompanying notes to required supplementary information. 48
Schedule 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 Current: Unemployment Tax 77,307 77,307 59,604 17,703 Bonds for County Employees 5,000 5,000 30 4,970 Audit of County Funds 35,000 35,000 28,400 6,600 Tax System Computer Maintenance 83,000 83,000 76,695 6,305 Soil and Water Conservation 5,000 0 3,000 (3,000) Greater Egypt Planning and Development 9,707 9,707 9,722 (15) County Postage 45,000 45,000 57,301 (12,301) County Telephone 46,632 46,632 55,483 (8,851) ESDA 29,860 29,860 27,366 2,494 Union Labor Negotiations 24,115 24,115 40,285 (16,170) Professional Dues 2,000 2,000 (460) 2,460 Burial of Indigents 1,500 1,500 750 750 Rental/Storage 0 0 0 0 Working Cash Fund 1,000 1,000 0 1,000 Rend Lake Search and Rescue 500 0 0 0 Community Service Program 9,000 9,000 589 8,411 Contingency 156,754 77,366 15,891 61,475 Bail Bond Liability 0 0 (175) 175 Vacation Expense 0 0 12,094 (12,094) Miscellaneous 5,000 5,000 1,971 3,029 Jefferson County Development Corp 35,000 0 0 0 Capital Outlay 5,000 5,000 0 5,000 Debt Service 0 0 410,000 (410,000) Total Other 576,375 456,487 798,546 (342,059) TOTAL GENERAL GOVERNMENT $ 2,972,688 $ 2,484,120 $ 2,858,958 $ (374,838) See accompanying notes to required supplementary information. 49
Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual - Continued GENERAL FUND PUBLIC SAFETY Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) County Sheriff Current: County Sheriff Salary $ 65,208 $ 65,208 $ 65,170 $ 38 Court Security Deputies 0 0 72,204 (72,204) Sheriff Merit Employees 1,280,992 983,399 1,005,744 (22,345) Bookkeeper/Secretary 32,615 26,342 33,900 (7,558) Part-time 0 0 1,157 (1,157) Overtime 100,000 50,000 238,240 (188,240) Deputy Mileage 0 0 0 0 Body Armor 9,000 9,000 5,844 3,156 Uniforms 20,400 18,900 13,967 4,933 Leads Machine 12,000 12,000 12,023 (23) Trip Reimbursement 4,000 4,000 330 3,670 Training 28,000 4,000 6,233 (2,233) Vehicle Repair 35,000 20,000 31,597 (11,597) Equipment Repair 52,000 52,000 13,257 38,743 Auto Operation Expenses 75,000 60,000 61,741 (1,741) Other 3,500 3,500 15,843 (12,343) Capital Outlay Vehicles 53,000 7,771 0 7,771 Purchase of Equipment 45,600 45,600 78,237 (32,637) Debt Service 0 0 382 (382) Total County Sheriff 1,816,315 1,361,720 1,655,869 (294,149) County Coroner Current: Coroner Salary 32,335 32,335 32,237 98 Other Salaries 0 0 0 0 Inquest Expense 0 0 0 0 Court Reporters for Inquest 0 0 0 0 Office Supplies 0 0 21 (21) Printing and Publishing 0 0 0 0 Travel 0 0 0 0 Grant Purchase Expense 0 0 1,744 (1,744) Small Equipment 325 325 300 25 Beeper 1,200 1,200 200 1,000 Autopsy - Medical Expense 24,500 24,500 24,170 330 Total County Coroner 58,360 58,360 58,672 (312) Merit Commission Current: Merit Commission Wages 4,700 4,700 575 4,125 Printing and Publishing 3,000 0 0 0 Office Supplies 100 100 0 100 Psychological/Polygraph Testing 11,250 2,000 8,250 (6,250) Test Forms and Physicals 1,400 0 0 0 Total Merit Commission 20,450 6,800 8,825 (2,025) See accompanying notes to required supplementary information. 50
PUBLIC SAFETY - Concluded Schedule 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) County Jail Current: Correction Officers' Salaries 1,052,883 677,768 821,944 (144,176) Other Salaries 350,989 165,833 162,021 3,812 Overtime 120,000 25,000 97,766 (72,766) Custodian 41,038 33,146 19,872 13,274 Education and Training 40,000 0 0 0 General Supplies 65,000 50,000 20,757 29,243 Utilities 195,000 195,000 147,617 47,383 Meals and Bedding of Prisoners 245,000 245,000 198,354 46,646 Health and Welfare of Prisoners 173,000 129,000 433,576 (304,576) Vehicle Repair 8,000 8,000 3,880 4,120 Trip Expense 500 500 650 (150) Gas & Oil 7,000 3,500 11,993 (8,493) Radios & Cell Phones 7,600 5,200 5,617 (417) Outsourcing Jefferson County Prisoners 25,000 10,000 9,257 743 Maintenance/Maintenance Contracts 145,000 95,000 133,306 (38,306) Clothing Allowance 25,000 25,000 22,670 2,330 Capital Outlay Vehicle Replacement 29,100 29,100 0 29,100 Debt Service 0 0 27,145 (27,145) Total County Jail 2,530,110 1,697,047 2,116,425 (419,378) Jail - ICE Detainees Current: Correctional Officers 305,609 26,001 34,385 (8,384) Part-time Correctional Officers 85,000 0 4,884 (4,884) Other Salaries 100,256 4,278 21,729 (17,451) Overtime and Holiday Pay 100,000 0 12,808 (12,808) Trip Expense 20,000 2,500 683 1,817 Food for Prisoners 200,000 0 7,119 (7,119) Supplies for Prisoners 20,000 0 961 (961) Medical Supplies for Prisoners 6,000 0 25 (25) Clothing Allowance 5,000 0 0 0 Gas and Oil 115,000 0 4,716 (4,716) Radios 3,500 0 0 0 Cell Phones 5,100 0 1,205 (1,205) Vehicle Repair 25,000 0 451 (451) Commissary Expense 29,525 0 1,172 (1,172) Outdoor Recreation Area 1,000 0 0 0 Capital Outlay 35,000 0 0 0 Total Jail - ICE Detainees 1,055,990 32,779 90,138 (57,359) Animal Control Current: Administrator's Salary 6,000 6,000 6,750 (750) Animal Warden's Salary 41,017 41,017 41,002 15 Car Expense 3,500 3,500 1,035 2,465 Overtime 10,000 10,000 7,826 2,174 Medicine and Supplies 3,600 3,600 2,190 1,410 Travel 400 400 0 400 Uniforms 350 350 0 350 Printing and Publishing 3,000 3,000 2,432 568 Tags 750 750 52 698 Total Animal Control 68,617 68,617 61,287 7,330 TOTAL PUBLIC SAFETY $ 5,549,842 $ 3,225,323 $ 3,991,216 $ (765,893) See accompanying notes to required supplementary information. 51
Schedule 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 Current: Circuit Clerk Salary $ 53,049 $ 53,049 $ 52,975 $ 74 Clerk's Salaries 294,162 237,582 286,287 (48,705) Total Circuit Clerk 347,211 290,631 339,262 (48,631) State's Attorney Current: State's Attorney Salary 166,508 166,508 166,508 0 Other Salaries 450,771 418,812 390,983 27,829 Maintenance Contracts 14,890 14,890 12,369 2,521 Books and Records 38,912 38,912 29,222 9,690 Grand Jury Expense 15,133 15,133 16,465 (1,332) Appellate Attorney Grant 0 0 0 0 Travel 5,225 5,225 2,848 2,377 Appellate Assistance Service 13,000 13,000 13,000 0 Publication of Notices 10,500 10,500 6,421 4,079 Cell Phones 2,000 2,000 641 1,359 Transcript Service 2,821 2,821 3,054 (233) Small Equipment 4,000 4,000 603 3,397 Witness Fees 20,000 20,000 95 19,905 Other 1,734 1,734 1,710 24 Capital Outlay 0 0 0 0 Total State's Attorney 745,494 713,535 643,919 69,616 Court Expenses Current: Petit Jury 30,000 30,000 14,928 15,072 Juvenile Detention 90,000 90,000 102,030 (12,030) Bailiffs 7,500 7,500 3,834 3,666 Miscellaneous Court Costs 110,000 110,000 142,766 (32,766) Total Court Expenses 237,500 237,500 263,558 (26,058) See accompanying notes to required supplementary information. 52
Schedule 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 Current: Maintenance Contract 500 500 0 500 Small Equipment 4,000 4,000 4,095 (95) Total Judge 4,500 4,500 4,095 405 Public Defender Current: Public Defender Salary 149,857 149,857 149,857 0 Other Salaries 34,091 27,535 28,104 (569) Office Supplies 0 0 0 0 Small Equipment 2,300 2,300 0 2,300 Travel 500 500 0 500 Books 500 500 0 500 License 289 289 289 0 Maintenance Contracts 1,583 1,583 3,614 (2,031) Total Public Defender 189,120 182,564 181,864 700 Assistant Public Defender Current: Public Defender Salaries 114,547 114,547 107,200 7,347 Secretary Salary 34,091 27,535 28,104 (569) Travel 1,900 1,900 0 1,900 Small Equipment 3,000 3,000 0 3,000 Maintenance Contracts 1,500 1,500 0 1,500 Printing and Publishing 150 150 0 150 Books 400 400 190 210 Total Assistant Public Defender 155,588 149,032 135,494 13,538 Probation Services Current: Probation Services 1,253,963 1,253,963 1,527,269 (273,306) Probation Levy Payments 266,836 266,836 0 266,836 Total Probation Services 1,520,799 1,520,799 1,527,269 (6,470) TOTAL JUDICIARY AND COURT RELATED $ 3,200,212 $ 3,098,561 $ 3,095,461 $ 3,100 TOTAL GENERAL FUND $ 11,722,742 $ 8,808,004 $ 9,945,635 $ (1,137,631) See accompanying notes to required supplementary information. 53
Schedule 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 $ 0 $ 0 $ 0 $ 0 Interest on Investments 0 0 10,570 10,570 TOTAL REVENUES 0 0 10,570 10,570 EXPENDITURES Current: General Government Reclassified Bonds 0 0 0 0 Interest Expense 0 0 0 0 Contingency 0 0 0 0 Miscellaneous Expense 0 0 400 (400) Debt Service 0 0 568,674 (568,674) TOTAL EXPENDITURES 0 0 569,074 (569,074) Excess (Deficiency) of Revenues over Expenditures 0 0 (558,504) (558,504) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 951,207 951,207 Operating Transfers Out 0 0 (410,000) (410,000) TOTAL OTHER FINANCING SOURCES (USES) 0 0 541,207 541,207 Net Change in Fund Balance $ 0 $ 0 (17,297) $ (17,297) Fund Balance at Beginning of Year 67,958 Fund Balance at End of Year $ 50,661 See accompanying notes to required supplementary information. 54
Schedule 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 $ 0 $ 0 $ 111,523 $ 111,523 Federal and State Grants 0 0 0 0 Interest on Investments 0 0 1,015 1,015 Other 0 0 0 0 TOTAL REVENUES 0 0 112,538 112,538 EXPENDITURES Current: Transportation Maintenance 0 0 135,259 (135,259) TOTAL EXPENDITURES 0 0 135,259 (135,259) Excess (Deficiency) of Revenues over Expenditures 0 0 (22,721) (22,721) 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 Net Change in Fund Balance $ 0 $ 0 (22,721) $ (22,721) Fund Balance at Beginning of Year 410,712 Fund Balance at End of Year $ 387,991 See accompanying notes to required supplementary information. 55
Schedule 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 $ 0 $ 0 $ 728,966 $ 728,966 Interest on Investments 0 0 4,508 4,508 Miscellaneous Revenue 0 0 17,772 17,772 TOTAL REVENUES 0 0 751,246 751,246 EXPENDITURES Current: Transportation Equipment and Labor 0 0 575,813 (575,813) Maintenance and Material 0 0 398,047 (398,047) Miscellaneous Expense 0 0 28,220 (28,220) TOTAL EXPENDITURES 0 0 1,002,080 (1,002,080) Excess (Deficiency) of Revenues over Expenditures 0 0 (250,834) (250,834) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 61,492 61,492 Operating Transfers Out 0 0 (406) (406) TOTAL OTHER FINANCING SOURCES (USES) 0 0 61,086 61,086 Net Change in Fund Balance $ 0 $ 0 (189,748) $ (189,748) Fund Balance at Beginning of Year 1,756,675 Fund Balance at End of Year $ 1,566,927 See accompanying notes to required supplementary information. 56
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 appropriations 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 establishing the budgetary data reflected in the financial statements: 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. NOTE B Stewardship, Compliance and Accountability During the fiscal year ended the following funds had expenditures in excess of their budget appropriation. DUI Education Fund Court Automation Fund Drug Investigation Fund Law Library Fund JCSO DARE Fund Revenue Stamps Fund Engineering Fund County Highway Fund 911 System Fund Coroner Fees Fund Perma nent Records Fund Birth/Marriage Automation Fund Court Security Fund Illinois Redeploy Fund 57
Notes to Required Supplementary Information NOTE B Stewardship, Compliance and Accountability - concluded The following funds did not have a budget appropriation: Township Bridge Fund Motor Fuel Tax Fund Workman's Compensation Fund Tax Automation Fund Special Project Fund Judgment Fund Bond Fund IL Municipal Retirement Fund Liability Insurance Fund Sex Offender Fund FTA Warrant Fund 58
OTHER 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 FTA Drug Mobility & Highway Bridge Equipment Fund Fund Grant Control Warrant Investigation Access ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash $ 143,304 $ 172,626 $ 39,171 $ 3,199 $ 0 $ 0 $ 83,224 $ 2,383 $ 21,994 $ 10 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) 48,293 22,315 0 0 0 0 0 0 0 0 Total Assets 191,597 194,941 39,171 3,647 0 0 83,224 2,383 21,994 10 Deferred Outflows of Resources 0 0 0 0 0 0 0 0 0 0 TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $ 191,597 $ 194,941 $ 39,171 $ 3,647 $ 0 $ 0 $ 83,224 $ 2,383 $ 21,994 $ 10 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts Payable $ 607 $ 2,568 $ 16,322 $ 852 $ 0 $ 0 $ 1,015 $ 0 $ 0 $ 0 Accrued Interest 0 0 0 0 0 0 0 0 0 0 Payroll Taxes Payable 1,749 0 0 709 0 0 0 0 0 0 Accrued Absences 19,233 0 0 0 0 0 0 0 0 0 Due to Other Funds 2,121 0 0 0 0 0 375 0 0 0 Total Liabilities 23,710 2,568 16,322 1,561 0 0 1,390 0 0 0 Deferred Inflows of Resources 0 0 0 0 0 0 0 0 0 0 Fund Balances Nonspendable 0 0 0 0 0 0 0 0 0 0 Restricted 0 0 0 0 0 0 0 0 0 10 Committed 167,887 192,373 0 0 0 0 0 0 0 0 Assigned 0 0 22,849 2,086 0 0 81,834 2,383 21,994 0 Unassigned 0 0 0 0 0 0 0 0 0 0 Total Fund Balances 167,887 192,373 22,849 2,086 0 0 81,834 2,383 21,994 10 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 191,597 $ 194,941 $ 39,171 $ 3,647 $ 0 $ 0 $ 83,224 $ 2,383 $ 21,994 $ 10 59
Combining Balance Sheet - continued NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Workman's DUI IL Municipal Comp Liability Permanent ESDA Court Tax Court Sex Education Retirement Insurance Insurance Records Special Tax Security Automation Automation Offender ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash $ 7,267 $ 819,665 $ 147,397 $ 346,367 $ 49,969 $ 2,490 $ 6,563 $ 32,386 $ 211,779 $ 1,589 Inventory 0 0 0 0 0 0 0 0 0 0 Due from Others 0 0 0 0 1,529 0 0 0 0 0 Due from Other Funds 0 2,616 0 25,162 26,042 0 0 0 350 0 Taxes Receivable (net of allowances for uncollectible taxes) 0 176,411 28,375 59,578 0 0 0 5,290 0 0 Total Assets 7,267 998,692 175,772 431,107 77,540 2,490 6,563 37,676 212,129 1,589 Deferred Outflows of Resources 0 0 0 0 0 0 0 0 0 0 TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $ 7,267 $ 998,692 $ 175,772 $ 431,107 $ 77,540 $ 2,490 $ 6,563 $ 37,676 $ 212,129 $ 1,589 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts Payable $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 781 $ 2,431 $ 0 Accrued Interest 0 0 0 0 0 0 0 0 0 0 Payroll Taxes Payable 0 57,687 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 1,681 2,379 0 0 0 0 0 0 0 Total Liabilities 0 59,368 2,379 0 0 0 0 781 2,431 0 Deferred Inflows of Resources 0 0 0 0 0 0 0 0 0 0 Fund Balances Nonspendable 0 0 0 0 0 0 0 0 0 0 Restricted 0 0 0 0 0 2,490 0 0 0 0 Committed 0 939,324 173,393 431,107 0 0 0 36,895 0 0 Assigned 7,267 0 0 0 77,540 0 6,563 0 209,698 1,589 Unassigned 0 0 0 0 0 0 0 0 0 0 Total Fund Balances 7,267 939,324 173,393 431,107 77,540 2,490 6,563 36,895 209,698 1,589 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 7,267 $ 998,692 $ 175,772 $ 431,107 $ 77,540 $ 2,490 $ 6,563 $ 37,676 $ 212,129 $ 1,589 60
Combining Balance Sheet - continued NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Sheriff's Revenue Marriage Law Judgment Forfeited Document Mapping Federal Coroner Special Stamps Fund Library Fund Funds Storage Fund Seizure Fees Project ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash $ 28,553 $ 178 $ 2,876 $ 1,792 $ 23,243 $ 254,974 $ 18,472 $ 0 $ 13,304 $ 122,668 Inventory 709 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 0 250,000 0 0 0 0 Taxes Receivable (net of allowances for uncollectible taxes) 0 0 0 0 0 0 0 0 0 0 Total Assets 29,262 178 2,876 1,792 23,243 504,974 18,472 0 13,304 122,668 Deferred Outflows of Resources 0 0 0 0 0 0 0 0 0 0 TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $ 29,262 $ 178 $ 2,876 $ 1,792 $ 23,243 $ 504,974 $ 18,472 $ 0 $ 13,304 $ 122,668 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts Payable $ 0 $ 0 $ 370 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Accrued Interest 0 0 0 0 0 0 292 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 0 370 0 0 0 292 0 0 0 Deferred Inflows of Resources 0 0 0 0 0 0 0 0 0 0 Fund Balances Nonspendable 709 0 0 0 0 0 0 0 0 0 Restricted 0 0 0 0 0 0 0 0 0 0 Committed 0 0 0 0 0 0 0 0 0 0 Assigned 28,553 178 2,506 1,792 23,243 504,974 18,180 0 13,304 122,668 Unassigned 0 0 0 0 0 0 0 0 0 0 Total Fund Balances 29,262 178 2,506 1,792 23,243 504,974 18,180 0 13,304 122,668 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 29,262 $ 178 $ 2,876 $ 1,792 $ 23,243 $ 504,974 $ 18,472 $ 0 $ 13,304 $ 122,668 61
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 AND DEFERRED OUTFLOWS OF RESOURCES Assets Cash $ 27,369 $ 631 $ 47,448 $ 3,934 $ 702,768 $ 228,212 $ 0 $ 1,887 $ 26,174 $ 3,595,866 Inventory 0 0 0 0 0 0 0 0 0 709 Due from Others 0 0 0 0 0 0 0 0 0 1,529 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 22,315 0 0 0 362,577 Total Assets 27,369 631 47,448 3,934 702,793 250,527 0 1,887 26,174 4,265,324 Deferred Outflows of Resources 0 0 0 0 0 0 0 0 0 0 TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $ 27,369 $ 631 $ 47,448 $ 3,934 $ 702,793 $ 250,527 $ 0 $ 1,887 $ 26,174 $ 4,265,324 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts Payable $ 11,209 $ 0 $ 0 $ 0 $ 84,049 $ 0 $ 0 $ 0 $ 0 $ 120,204 Accrued Interest 0 0 0 0 0 0 0 0 0 292 Payroll Taxes Payable 0 0 0 0 0 0 0 0 0 60,145 Accrued Absences 0 0 0 0 0 0 0 0 0 19,233 Due to Other Funds 0 0 0 0 0 0 0 0 0 6,556 Total Liabilities 11,209 0 0 0 84,049 0 0 0 0 206,430 Deferred Inflows of Resources 0 0 0 0 0 0 0 0 0 0 Fund Balances Nonspendable 0 0 0 0 0 0 0 0 0 709 Restricted 0 631 0 0 0 0 0 0 0 3,131 Committed 0 0 0 0 0 250,527 0 0 0 2,191,506 Assigned 16,160 0 47,448 3,934 618,744 0 0 1,887 26,174 1,863,548 Total Fund Balances 16,160 631 47,448 3,934 618,744 250,527 0 1,887 26,174 4,058,894 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 27,369 $ 631 $ 47,448 $ 3,934 $ 702,793 $ 250,527 $ 0 $ 1,887 $ 26,174 $ 4,265,324 62
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 FTA Drug Mobility & Highway Bridge Equipment Fund Fund Grant Control Warrant Investigation Access REVENUES Taxes $ 307,460 $ 142,106 $ 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 55,426 0 0 0 0 Charges for Services 0 0 0 0 0 0 48,377 0 13,850 0 Interest on Investments 20 21 15 43 0 2 67 3 14 0 Other 359,974 808 122,442 212,760 0 0 8,500 6,170 0 0 TOTAL REVENUES 667,454 142,935 122,457 212,803 0 55,428 56,944 6,173 13,864 0 EXPENDITURES Current General Government 0 0 0 0 0 0 0 0 0 0 Public Safety 0 0 0 0 0 0 0 9,843 10,936 0 Public Welfare 0 0 0 0 0 0 15,754 0 0 0 Judicial and Court Related 0 0 0 0 0 0 0 0 0 0 Transportation 718,278 93,565 97,516 231,617 0 0 0 0 0 0 Capital Outlay 44,899 0 0 0 0 0 0 0 0 0 Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 763,177 93,565 97,516 231,617 0 0 15,754 9,843 10,936 0 Excess (Deficiency) of Revenues over Expenditures (95,723) 49,370 24,941 (18,814) 0 55,428 41,190 (3,670) 2,928 0 OTHER FINANCING SOURCES (USES) Loan Proceeds 0 0 0 0 0 0 0 0 0 0 Operating Transfers In 44,899 0 0 0 406 0 0 0 0 0 Operating Transfers Out 0 0 (69,899) 0 0 (55,637) 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 44,899 0 (69,899) 0 406 (55,637) 0 0 0 0 Net Change in Fund Balances (50,824) 49,370 (44,958) (18,814) 406 (209) 41,190 (3,670) 2,928 0 Fund Balance at Beginning of Year 218,711 143,003 67,807 20,900 (406) 209 40,644 6,053 19,066 10 Fund Balance at End of Year $ 167,887 $ 192,373 $ 22,849 $ 2,086 $ 0 $ 0 $ 81,834 $ 2,383 $ 21,994 $ 10 63
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - continued NONMAJOR GOVERNMENTAL FUNDS For the Year Ended SPECIAL REVENUE FUNDS Workman's DUI IL Municipal Compensation Liability Permanent ESDA Court Tax Court Sex Education Retirement Insurance Insurance Records Special Tax Security Automation Automation Offender REVENUES Taxes $ 0 $ 1,134,603 $ 182,806 $ 294,903 $ 0 $ 0 $ 0 $ 5,290 $ 0 $ 0 Intergovernmental 0 38,942 0 0 0 0 0 0 0 0 Federal and State Grants 0 0 0 0 0 1,267 0 0 0 0 Charges for Services 0 0 0 0 43,678 0 74,266 18,161 107,737 1,670 Interest on Investments 1 1,170 181 563 57 0 52 48 218 0 Other 12,569 222,921 115,834 32,000 0 0 0 4,846 0 0 TOTAL REVENUES 12,570 1,397,636 298,821 327,466 43,735 1,267 74,318 28,345 107,955 1,670 EXPENDITURES Current General Government 0 1,350,896 318,283 285,128 60,005 2,712 0 39,025 0 0 Public Safety 0 0 0 0 0 0 0 0 0 0 Public Welfare 2,719 0 0 0 0 0 0 0 0 2,248 Judicial and Court Related 0 0 0 0 0 0 97,007 0 109,619 0 Transportation 0 0 0 0 0 0 0 0 0 0 Capital Outlay 7,685 0 0 0 0 0 0 0 0 0 Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 10,404 1,350,896 318,283 285,128 60,005 2,712 97,007 39,025 109,619 2,248 Excess (Deficiency) of Revenues over Expenditures 2,166 46,740 (19,462) 42,338 (16,270) (1,445) (22,689) (10,680) (1,664) (578) OTHER FINANCING SOURCES (USES) Loan Proceeds 0 0 0 0 0 0 0 0 0 0 Operating Transfers In 0 0 21,000 0 0 0 0 0 0 0 Operating Transfers Out 0 0 0 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 21,000 0 0 0 0 0 0 0 Net Change in Fund Balances 2,166 46,740 1,538 42,338 (16,270) (1,445) (22,689) (10,680) (1,664) (578) Fund Balance at Beginning of Year 5,101 892,584 171,855 388,769 93,810 3,935 29,252 47,575 211,362 2,167 Fund Balance at End of Year $ 7,267 $ 939,324 $ 173,393 $ 431,107 $ 77,540 $ 2,490 $ 6,563 $ 36,895 $ 209,698 $ 1,589 64
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - continued NONMAJOR GOVERNMENTAL FUNDS For the Year Ended SPECIAL REVENUE FUNDS Sheriff's Revenue Marriage Law Judgment Forfeited Document Mapping Federal Coroner Special Stamps Fund Library Fund Funds Storage Fund Seizure Fees Project 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 119,861 820 11,946 0 0 107,462 99,479 0 8,375 0 Interest on Investments 2 0 1 0 21 229 0 0 4 52 Other 0 0 126 0 1,169 0 3,788 0 0 0 TOTAL REVENUES 119,863 820 12,073 0 1,190 107,691 103,267 0 8,379 52 EXPENDITURES Current General Government 106,392 0 0 0 0 0 23,806 0 0 0 Public Safety 0 0 0 0 0 0 0 0 0 0 Public Welfare 0 0 0 0 0 0 0 0 5,486 0 Judicial and Court Related 0 758 10,944 52 4,384 42,370 0 0 0 0 Transportation 0 0 0 0 0 0 0 0 0 77,343 Capital Outlay 0 0 0 0 0 0 0 0 0 0 Debt Service 0 0 0 0 0 0 60,333 0 0 0 TOTAL EXPENDITURES 106,392 758 10,944 52 4,384 42,370 84,139 0 5,486 77,343 Excess (Deficiency) of Revenues over Expenditures 13,471 62 1,129 (52) (3,194) 65,321 19,128 0 2,893 (77,291) OTHER FINANCING SOURCES (USES) Loan Proceeds 0 0 0 0 0 0 0 0 0 0 Operating Transfers In 0 0 0 0 0 0 0 0 0 0 Operating Transfers Out 0 0 0 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 0 0 0 0 0 0 Net Change in Fund Balances 13,471 62 1,129 (52) (3,194) 65,321 19,128 0 2,893 (77,291) Fund Balance at Beginning of Year 15,791 116 1,377 1,844 26,437 439,653 (948) 0 10,411 199,959 Fund Balance at End of Year $ 29,262 $ 178 $ 2,506 $ 1,792 $ 23,243 $ 504,974 $ 18,180 $ 0 $ 13,304 $ 122,668 65
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - concluded NONMAJOR GOVERNMENTAL FUNDS For the Year Ended 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 $ 142,106 $ 0 $ 0 $ 0 $ 2,209,274 Intergovernmental 0 0 0 0 0 0 0 0 0 38,942 Federal and State Grants 323,442 0 0 0 0 0 0 0 0 380,135 Charges for Services 0 0 47,449 7,749 340,320 0 0 0 0 1,051,200 Interest on Investments 88 1 42 14 1,946 170 0 0 2 5,047 Other 4,776 0 0 0 711 0 0 1,975 8,003 1,119,372 TOTAL REVENUES 328,306 1 47,491 7,763 342,977 142,276 0 1,975 8,005 4,803,970 EXPENDITURES Current General Government 317,076 0 0 11,863 480,970 0 0 3,695 0 2,999,851 Public Safety 0 0 0 0 0 0 0 0 6,731 27,510 Public Welfare 0 0 0 0 0 0 0 0 0 26,207 Judicial and Court Related 0 0 54,326 0 0 0 0 0 0 319,460 Transportation 0 0 0 0 0 60,201 0 0 0 1,278,520 Capital Outlay 0 0 0 0 0 0 0 0 0 52,584 Debt Service 0 0 0 0 0 0 0 0 0 60,333 TOTAL EXPENDITURES 317,076 0 54,326 11,863 480,970 60,201 0 3,695 6,731 4,764,465 Excess (Deficiency) of Revenues over Expenditures 11,230 1 (6,835) (4,100) (137,993) 82,075 0 (1,720) 1,274 39,505 OTHER FINANCING SOURCES (USES) Loan Proceeds 0 0 0 0 0 0 0 0 0 0 Operating Transfers In 50,000 0 0 0 0 0 0 0 0 116,305 Operating Transfers Out 0 0 0 0 0 0 0 0 0 (125,536) TOTAL OTHER FINANCING SOURCES (USES) 50,000 0 0 0 0 0 0 0 0 (9,231) Net Change in Fund Balances 61,230 1 (6,835) (4,100) (137,993) 82,075 0 (1,720) 1,274 30,274 Fund Balance at Beginning of Year (45,070) 630 54,283 8,034 756,737 168,452 0 3,607 24,900 4,028,620 Fund Balance at End of Year $ 16,160 $ 631 $ 47,448 $ 3,934 $ 618,744 $ 250,527 $ 0 $ 1,887 $ 26,174 $ 4,058,894 66
Schedule 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 $ 319,134 $ 319,134 $ 307,460 $ (11,674) Interest on Investments 0 0 20 20 Equipment Rentals 125,000 125,000 138,384 13,384 Miscellaneous 312,440 312,440 221,590 (90,850) TOTAL REVENUES 756,574 756,574 667,454 (89,120) EXPENDITURES Current: Transportation Maintenance and Supplies 65,000 65,000 54,146 10,854 Fuel and Materials 50,000 50,000 9,586 40,414 Expenditures for Services 125,000 125,000 492,486 (367,486) Utilities 25,000 25,000 28,363 (3,363) Miscellaneous 484,074 484,074 133,697 350,377 Capital Outlay 7,500 7,500 44,899 (37,399) TOTAL EXPENDITURES 756,574 756,574 763,177 (6,603) Excess (Deficiency) of Revenues over Expenditures 0 0 (95,723) (95,723) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 44,899 44,899 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 44,899 44,899 Net Change in Fund Balance $ 0 $ 0 (50,824) $ (50,824) Fund Balance at Beginning of Year 218,711 Fund Balance at End of Year $ 167,887 67
Schedule 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 $ 147,474 $ 147,474 $ 142,106 $ (5,368) Interest on Investments 0 0 21 21 Miscellaneous 0 0 808 808 TOTAL REVENUES 147,474 147,474 142,935 (4,539) EXPENDITURES Current: Transportation Bridge Maintenance & Construction 147,474 147,474 93,565 53,909 TOTAL EXPENDITURES 147,474 147,474 93,565 53,909 Excess (Deficiency) of Revenues over Expenditures 0 0 49,370 49,370 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 Net Change in Fund Balance $ 0 $ 0 49,370 $ 49,370 Fund Balance at Beginning of Year 143,003 Fund Balance at End of Year $ 192,373 68
Schedule 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 $ 190,000 $ 190,000 $ 27,500 $ (162,500) Interest on Investments 0 0 15 15 Miscellaneous 14,000 14,000 94,942 80,942 TOTAL REVENUES 204,000 204,000 122,457 (81,543) EXPENDITURES Current: Transportation Repairs 50,000 50,000 54,292 (4,292) Equipment 71,000 71,000 43,224 27,776 TOTAL EXPENDITURES 121,000 121,000 97,516 23,484 Excess (Deficiency) of Revenues over Expenditures 83,000 83,000 24,941 (58,059) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 (69,899) (69,899) TOTAL OTHER FINANCING SOURCES (USES) 0 0 (69,899) (69,899) Net Change in Fund Balance $ 83,000 $ 83,000 (44,958) $ (127,958) Fund Balance at Beginning of Year 67,807 Fund Balance at End of Year $ 22,849 69
Schedule 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 $ 67,010 $ 67,010 Interest on Investments 0 0 43 43 Miscellaneous 185,000 185,000 145,750 (39,250) TOTAL REVENUES 185,000 185,000 212,803 27,803 EXPENDITURES Current: Transportation Expenditures for Services 151,000 151,000 197,588 (46,588) Maintenance and Supplies 34,000 34,000 14,423 19,577 Equipment 0 0 0 0 Other 0 0 19,606 (19,606) TOTAL EXPENDITURES 185,000 185,000 231,617 (46,617) Excess (Deficiency) of Revenues over Expenditures 0 0 (18,814) (18,814) 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 Net Change in Fund Balance $ 0 $ 0 (18,814) $ (18,814) Fund Balance at Beginning of Year 20,900 Fund Balance at End of Year $ 2,086 70
Schedule 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 $ 0 $ 0 Miscellaneous 0 0 0 0 TOTAL REVENUES 0 0 0 0 EXPENDITURES Current: 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 0 0 0 0 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 406 406 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 406 406 Net Change in Fund Balance $ 0 $ 0 406 $ 406 Fund Balance at Beginning of Year (406) Fund Balance at End of Year $ 0 71
Schedule 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 $ 2 $ 2 Federal and State Grants 20,600 20,600 55,426 34,826 TOTAL REVENUES 20,600 20,600 55,428 34,828 EXPENDITURES Current: Public Safety Other 20,600 20,600 0 20,600 TOTAL EXPENDITURES 20,600 20,600 0 20,600 Excess (Deficiency) of Revenues over Expenditures 0 0 55,428 (14,228) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 (55,637) (55,637) TOTAL OTHER FINANCING SOURCES (USES) 0 0 (55,637) (55,637) Net Change in Fund Balance $ 0 $ 0 (209) $ (69,865) Fund Balance at Beginning of Year 209 Fund Balance at End of Year $ 0 72
Schedule 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 $ 48,000 $ 48,000 $ 48,377 $ 377 Interest on Investments 20 20 67 47 Other 500 500 8,500 8,000 TOTAL REVENUES 48,520 48,520 56,944 8,424 EXPENDITURES Current: Public Welfare Veterinary Fees 7,723 7,723 0 7,723 Materials and Supplies 3,000 3,000 2,631 369 Small Equipment 0 0 3,805 (3,805) Payroll and Payroll Taxes 3,417 3,417 0 3,417 Other 12,500 12,500 9,318 3,182 Capital Outlay 20,971 20,971 0 20,971 TOTAL EXPENDITURES 47,611 47,611 15,754 31,857 Excess (Deficiency) of Revenues over Expenditures 909 909 41,190 40,281 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 Net Change in Fund Balance $ 909 $ 909 41,190 $ 40,281 Fund Balance at Beginning of Year 40,644 Fund Balance at End of Year $ 81,834 73
Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual FTA WARRANT Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Interest on Investments $ 0 $ 0 $ 3 $ 3 Other 0 0 6,170 6,170 TOTAL REVENUES 0 0 6,173 6,173 EXPENDITURES Current: General Other 0 0 9,843 (9,843) TOTAL EXPENDITURES 0 0 9,843 (9,843) Excess (Deficiency) of Revenues over Expenditures 0 0 (3,670) (3,670) 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) Net Change in Fund Balance $ 0 $ 0 (3,670) $ (3,670) Fund Balance at Beginning of Year 6,053 Fund Balance at End of Year $ 2,383 74
Schedule 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 $ 7,374 $ 7,374 $ 13,850 $ 6,476 Interest on Investments 0 0 14 14 Other 0 0 0 0 TOTAL REVENUES 7,374 7,374 13,864 6,490 EXPENDITURES Current Public Safety Other 7,374 7,374 10,936 (3,562) Capital Outlay 0 0 0 0 TOTAL EXPENDITURES 7,374 7,374 10,936 (3,562) Excess (Deficiency) of Revenues over Expenditures 0 0 2,928 2,928 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 Net Change in Fund Balance $ 0 $ 0 2,928 $ 2,928 Fund Balance at Beginning of Year 19,066 Fund Balance at End of Year $ 21,994 75
Schedule 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 $ 0 $ 0 Interest on Investments 0 0 0 0 Other 0 0 0 0 TOTAL REVENUES 0 0 0 0 EXPENDITURES Current: General Government 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 Net Change in Fund Balance $ 0 $ 0 0 $ 0 Fund Balance at Beginning of Year 10 Fund Balance at End of Year $ 10 76
Schedule 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 1,739 1,739 12,569 10,830 TOTAL REVENUES 1,739 1,739 12,570 10,831 EXPENDITURES Current: Public Welfare Other 0 0 2,719 (2,719) Capital Outlay 0 0 7,685 (7,685) TOTAL EXPENDITURES 0 0 10,404 (10,404) Excess (Deficiency) of Revenues over Expenditures 1,739 1,739 2,166 427 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 Net Change in Fund Balance $ 1,739 $ 1,739 2,166 $ 427 Fund Balance at Beginning of Year 5,101 Fund Balance at End of Year $ 7,267 77
Schedule 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 $ 0 $ 0 $ 1,134,603 $ 1,134,603 Replacement Taxes 0 0 38,942 38,942 Interest on Investments 0 0 1,170 1,170 Reimbursements 0 0 218,777 218,777 Other 0 0 4,144 4,144 TOTAL REVENUES 0 0 1,397,636 1,397,636 EXPENDITURES Current: General Government FICA Expense 0 0 436,841 (436,841) Medicare Expense 0 0 103,241 (103,241) IMRF Expense 0 0 810,727 (810,727) Other 0 0 87 (87) TOTAL EXPENDITURES 0 0 1,350,896 (1,350,896) Excess (Deficiency) of Revenues over Expenditures 0 0 46,740 46,740 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 Net Change in Fund Balance $ 0 $ 0 46,740 $ 46,740 Fund Balance at Beginning of Year 892,584 Fund Balance at End of Year $ 939,324 78
Schedule 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 $ 0 $ 0 $ 182,806 $ 182,806 Interest on Investments 0 0 181 181 Other 0 0 115,834 115,834 TOTAL REVENUES 0 0 298,821 298,821 EXPENDITURES Current: General Government Workman's Compensation 0 0 318,283 (318,283) TOTAL EXPENDITURES 0 0 318,283 (318,283) Excess (Deficiency) of Revenues over Expenditures 0 0 (19,462) (19,462) OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 21,000 21,000 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 21,000 21,000 Net Change in Fund Balance $ 0 $ 0 1,538 $ 1,538 Fund Balance at Beginning of Year 171,855 Fund Balance at End of Year $ 173,393 79
Schedule 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 $ 0 $ 0 $ 294,903 $ 294,903 Interest on Investments 0 0 563 563 Other 0 0 32,000 32,000 TOTAL REVENUES 0 0 327,466 327,466 EXPENDITURES Current: General Government County Insurance 0 0 285,128 (285,128) TOTAL EXPENDITURES 0 0 285,128 (285,128) Excess (Deficiency) of Revenues over Expenditures 0 0 42,338 42,338 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 Net Change in Fund Balance $ 0 $ 0 42,338 $ 42,338 Fund Balance at Beginning of Year 388,769 Fund Balance at End of Year $ 431,107 80
Schedule 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 $ 35,000 $ 35,000 $ 43,678 $ 8,678 Interest on Investments 40 40 57 17 Other 1,500 1,500 0 (1,500) TOTAL REVENUES 36,540 36,540 43,735 7,195 EXPENDITURES Current: General Government Payroll and Related Expenses 42,000 42,000 0 42,000 Other 5,000 5,000 60,005 (55,005) TOTAL EXPENDITURES 47,000 47,000 60,005 (13,005) Excess (Deficiency) of Revenues over Expenditures (10,460) (10,460) (16,270) (5,810) 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 Net Change in Fund Balance $ (10,460) $ (10,460) (16,270) $ (5,810) Fund Balance at Beginning of Year 93,810 Fund Balance at End of Year $ 77,540 81
Schedule 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 $ 5,000 $ 5,000 $ 1,267 $ (3,733) Intergovernmental 3,250 3,250 0 (3,250) Other 0 0 0 0 TOTAL REVENUES 8,250 8,250 1,267 (6,983) EXPENDITURES Current: General Government Other 5,000 5,000 2,712 2,288 TOTAL EXPENDITURES 5,000 5,000 2,712 2,288 Excess (Deficiency) of Revenues over Expenditures 3,250 3,250 (1,445) (4,695) 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 Net Change in Fund Balance $ 3,250 $ 3,250 (1,445) $ (4,695) Fund Balance at Beginning of Year 3,935 Fund Balance at End of Year $ 2,490 82
Schedule 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 $ 95,000 $ 95,000 $ 74,266 $ (20,734) Interest on Investments 0 0 52 52 TOTAL REVENUES 95,000 95,000 74,318 (20,682) EXPENDITURES Current: Judicial and Court Related Salary 90,000 90,000 97,007 (7,007) Other 0 0 0 0 TOTAL EXPENDITURES 90,000 90,000 97,007 (7,007) Excess (Deficiency) of Revenues over Expenditures 5,000 5,000 (22,689) (27,689) 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 Net Change in Fund Balance $ 5,000 $ 5,000 (22,689) $ (27,689) Fund Balance at Beginning of Year 29,252 Fund Balance at End of Year $ 6,563 83
Schedule 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 $ 0 $ 0 $ 18,161 $ 18,161 Property Taxes 0 0 5,290 5,290 Interest on Investments 0 0 48 48 Other 0 0 4,846 4,846 TOTAL REVENUES 0 0 28,345 28,345 EXPENDITURES Current: General Government Other 0 0 39,025 (39,025) Capital Outlay 0 0 0 0 TOTAL EXPENDITURES 0 0 39,025 (39,025) Excess (Deficiency) of Revenues over Expenditures 0 0 (10,680) (10,680) 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 Net Change in Fund Balance $ 0 $ 0 (10,680) $ (10,680) Fund Balance at Beginning of Year 47,575 Fund Balance at End of Year $ 36,895 84
Schedule 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 $ 195,088 $ 195,088 $ 107,737 $ (87,351) Interest on Investments 131 131 218 87 TOTAL REVENUES 195,219 195,219 107,955 (87,264) EXPENDITURES Current: Judicial and Court Related Payroll and Related Expenses 30,000 30,000 70,816 (40,816) Maintenance and Supplies 15,000 15,000 0 15,000 Other 7,115 7,115 38,803 (31,688) Capital Outlay 50,000 50,000 0 50,000 TOTAL EXPENDITURES 102,115 102,115 109,619 (7,504) Excess (Deficiency) of Revenues over Expenditures 93,104 93,104 (1,664) (94,768) 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 Net Change in Fund Balance $ 93,104 $ 93,104 (1,664) $ (94,768) Fund Balance at Beginning of Year 211,362 Fund Balance at End of Year $ 209,698 85
Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual SEX OFFENDER FUND Original Budget Final Budget Actual Variance With Final Budget Positive or (Negative) REVENUES Registration Fees $ 0 $ 0 $ 1,670 $ 1,670 Interest on Investments 0 0 0 0 TOTAL REVENUES 0 0 1,670 1,670 EXPENDITURES Current: Other 0 0 2,248 (2,248) TOTAL EXPENDITURES 0 0 2,248 (2,248) Excess (Deficiency) of Revenues over Expenditures 0 0 (578) (578) 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 Net Change in Fund Balance $ 0 $ 0 (578) $ (578) Fund Balance at Beginning of Year 2,167 Fund Balance at End of Year $ 1,589 86
Schedule 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 $ 100,000 $ 100,000 $ 119,861 $ 19,861 Interest on Investments 1 1 2 1 TOTAL REVENUES 100,001 100,001 119,863 19,862 EXPENDITURES Current: General Government Revenue Stamps 90,000 90,000 106,392 (16,392) TOTAL EXPENDITURES 90,000 90,000 106,392 (16,392) Excess (Deficiency) of Revenues over Expenditures 10,001 10,001 13,471 3,470 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 Net Change in Fund Balance $ 10,001 $ 10,001 13,471 $ 3,470 Fund Balance at Beginning of Year 15,791 Fund Balance at End of Year $ 29,262 87
Schedule 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 $ 1,000 $ 1,000 $ 820 $ (180) Interest on Investments 7 7 0 (7) Other 0 0 0 0 TOTAL REVENUES 1,007 1,007 820 (187) EXPENDITURES Current: Judicial and Court Related Other 1,200 1,200 758 442 TOTAL EXPENDITURES 1,200 1,200 758 442 Excess (Deficiency) of Revenues over Expenditures (193) (193) 62 255 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 Net Change in Fund Balance $ (193) $ (193) 62 $ 255 Fund Balance at Beginning of Year 116 Fund Balance at End of Year $ 178 88
Schedule 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 $ 11,000 $ 11,000 $ 11,946 $ 946 Investment Interest 2 2 1 (1) Other 0 0 126 126 TOTAL REVENUES 11,002 11,002 12,073 1,071 EXPENDITURES Current: Judicial and Court Related Law Library Books 10,000 10,000 10,944 (944) Other 0 0 0 0 TOTAL EXPENDITURES 10,000 10,000 10,944 (944) Excess (Deficiency) of Revenues over Expenditures 1,002 1,002 1,129 127 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 Net Change in Fund Balance $ 1,002 $ 1,002 1,129 $ 127 Fund Balance at Beginning of Year 1,377 Fund Balance at End of Year $ 2,506 89
Schedule 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 $ 0 $ 0 $ 0 $ 0 TOTAL REVENUES 0 0 0 0 EXPENDITURES Current: Judicial and Court Related Other 0 0 52 (52) TOTAL EXPENDITURES 0 0 52 (52) Excess (Deficiency) of Revenues over Expenditures 0 0 (52) (52) 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 Net Change in Fund Balance $ 0 $ 0 (52) $ (52) Fund Balance at Beginning of Year 1,844 Fund Balance at End of Year $ 1,792 90
Schedule 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 $ 10,387 $ 10,387 $ 1,169 $ (9,218) Interest 27 27 21 (6) TOTAL REVENUES 10,414 10,414 1,190 (9,224) EXPENDITURES Current: Judicial and Court Related Other 7,240 7,240 4,384 2,856 TOTAL EXPENDITURES 7,240 7,240 4,384 2,856 Excess (Deficiency) of Revenues over Expenditures 3,174 3,174 (3,194) (6,368) 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 Net Change in Fund Balance $ 3,174 $ 3,174 (3,194) $ (6,368) Fund Balance at Beginning of Year 26,437 Fund Balance at End of Year $ 23,243 91
Schedule 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 $ 213,786 $ 213,786 $ 107,462 $ (106,324) Interest on Investments 215 215 229 14 TOTAL REVENUES 214,001 214,001 107,691 (106,310) EXPENDITURES Current: Judicial and Court Related Payroll and Related Expenses 32,000 32,000 0 32,000 Other 35,000 35,000 42,370 (7,370) TOTAL EXPENDITURES 67,000 67,000 42,370 24,630 Excess (Deficiency) of Revenues over Expenditures 147,001 147,001 65,321 (81,680) 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 Net Change in Fund Balance $ 147,001 $ 147,001 65,321 $ (81,680) Fund Balance at Beginning of Year 439,653 Fund Balance at End of Year $ 504,974 92
Schedule 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 $ 99,900 $ 99,900 $ 99,479 $ (421) Interest on Investments 0 0 0 (0) Other Income 0 0 3,788 3,788 TOTAL REVENUES 99,900 99,900 103,267 3,367 EXPENDITURES Current: General Government Other 30,000 30,000 23,806 6,194 Capital Outlay 0 0 0 0 Debt Service 60,458 60,458 60,333 125 TOTAL EXPENDITURES 90,458 90,458 84,139 6,319 Excess (Deficiency) of Revenues over Expenditures 9,442 9,442 19,128 9,686 OTHER FINANCING SOURCES (USES) Loan Proceeds 0 0 0 0 Operating Transfers In 0 0 0 0 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 0 Net Change in Fund Balance $ 9,442 $ 9,442 19,128 $ 9,686 Fund Balance at Beginning of Year (948) Fund Balance at End of Year $ 18,180 93
Schedule 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 Federal and State Grants $ 0 $ 0 $ 0 $ 0 Other 0 0 0 0 TOTAL REVENUES 0 0 0 0 EXPENDITURES Current: General Government 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 Net Change in Fund Balance $ 0 $ 0 0 $ 0 Fund Balance at Beginning of Year 0 Fund Balance at End of Year $ 0 94
Schedule 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 $ 6,624 $ 6,624 $ 8,375 $ 1,751 Investment Interest 5 5 4 (1) TOTAL REVENUES 6,629 6,629 8,379 1,750 EXPENDITURES Current: Public Welfare Other 2,638 2,638 5,486 (2,848) TOTAL EXPENDITURES 2,638 2,638 5,486 (2,848) Excess (Deficiency) of Revenues over Expenditures 3,991 3,991 2,893 (1,098) 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 Net Change in Fund Balance $ 3,991 $ 3,991 2,893 $ (1,098) Fund Balance at Beginning of Year 10,411 Fund Balance at End of Year $ 13,304 95
Schedule of Revenues, Expenditures, and Changes in Fund Balance Original Budget, Final Budget and Actual SPECIAL PROJECT FUND Original Budget Final Budget Variance With Final Budget Positive or (Negative) Actual REVENUES Interest on Investments $ 0 $ 0 $ 52 $ 52 TOTAL REVENUES 0 0 52 52 EXPENDITURES Current Transportation 0 0 77,343 (77,343) TOTAL EXPENDITURES 0 0 77,343 (77,343) Excess (Deficiency) of Revenues over Expenditures 0 0 (77,291) (77,291) 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 Net Change in Fund Balance $ 0 $ 0 (77,291) $ (77,291) Fund Balance at Beginning of Year 199,959 Fund Balance at End of Year $ 122,668 96
Schedule 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 $ 298,542 $ 298,542 $ 323,442 $ 24,900 Interest on Investments 0 0 88 88 Other Income 0 0 4,776 4,776 TOTAL REVENUES 298,542 298,542 328,306 29,764 EXPENDITURES Current: General Government Consultant Services 20,000 20,000 20,000 0 Training 0 0 0 0 Materials and Supplies 2,200 2,200 3,616 (1,416) Upgrades and Software 0 0 0 0 Contractual Services 271,147 271,147 287,268 (16,121) Other 5,195 5,195 6,192 (997) Capital Outlay 0 0 0 0 TOTAL EXPENDITURES 298,542 298,542 317,076 (18,534) Excess (Deficiency) of Revenues over Expenditures 0 0 11,230 11,230 OTHER FINANCING SOURCES (USES) Operating Transfers In 0 0 50,000 50,000 Operating Transfers Out 0 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 0 50,000 50,000 Net Change in Fund Balance $ 0 $ 0 61,230 $ 61,230 Fund Balance at Beginning of Year (45,070) Fund Balance at End of Year $ 16,160 97
Schedule 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 $ 0 $ 0 $ 1 $ 1 TOTAL REVENUES 0 0 1 1 EXPENDITURES Current: General Government Other 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 Excess (Deficiency) of Revenues over Expenditures 0 0 1 1 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 Net Change in Fund Balance $ 0 $ 0 1 $ 1 Fund Balance at Beginning of Year 630 Fund Balance at End of Year $ 631 98
Schedule 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 $ 56,000 $ 56,000 $ 47,449 $ (8,551) Interest on Investments 48 48 42 (6) TOTAL REVENUES 56,048 56,048 47,491 (8,557) EXPENDITURES Current: Judicial and Court Related Other 56,000 56,000 54,326 1,674 TOTAL EXPENDITURES 56,000 56,000 54,326 1,674 Excess (Deficiency) of Revenues over Expenditures 48 48 (6,835) (6,883) 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 Net Change in Fund Balance $ 48 $ 48 (6,835) $ (6,883) Fund Balance at Beginning of Year 54,283 Fund Balance at End of Year $ 47,448 99
Schedule 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 $ 6,500 $ 6,500 $ 7,749 $ 1,249 Interest on Investments 24 24 14 (10) TOTAL REVENUES 6,524 6,524 7,763 1,239 EXPENDITURES Current: General Government Other 10,000 10,000 11,863 (1,863) TOTAL EXPENDITURES 10,000 10,000 11,863 (1,863) Excess (Deficiency) of Revenues over Expenditures (3,476) (3,476) (4,100) (624) 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 Net Change in Fund Balance $ (3,476) $ (3,476) (4,100) $ (624) Fund Balance at Beginning of Year 8,034 Fund Balance at End of Year $ 3,934 100
Schedule 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 $ 390,341 $ 390,341 $ 340,320 $ (50,021) Other 0 0 711 711 Interest on Investments 12,126 12,126 1,946 (10,180) TOTAL REVENUES 402,467 402,467 342,977 (59,490) EXPENDITURES Current: General Government Payroll and Related Expenses 67,000 67,000 61,788 5,212 Signs and Artwork 20,000 20,000 5,341 14,659 Equipment Maintenance 42,000 42,000 100,911 (58,911) Telephone 24,000 24,000 67,433 (43,433) Software 172,700 172,700 235,180 (62,480) Other 44,500 44,500 10,317 34,183 Capital Outlay 32,266 32,266 0 32,266 TOTAL EXPENDITURES 402,466 402,466 480,970 (78,504) Excess (Deficiency) of Revenues over Expenditures 1 1 (137,993) (137,994) 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 Net Change in Fund Balance $ 1 $ 1 (137,993) $ (137,994) Fund Balance at Beginning of Year 756,737 Fund Balance at End of Year $ 618,744 101
Schedule 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 $ 147,474 $ 147,474 $ 142,106 $ (5,368) Interest on Investments 0 0 170 170 Other 0 0 0 0 TOTAL REVENUES 147,474 147,474 142,276 (5,198) EXPENDITURES Current: Transportation Constructing Highways 147,474 147,474 60,201 87,273 TOTAL EXPENDITURES 147,474 147,474 60,201 87,273 Excess (Deficiency) of Revenues over Expenditures 0 0 82,075 82,075 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 Net Change in Fund Balance $ 0 $ 0 82,075 $ 82,075 Fund Balance at Beginning of Year 168,452 Fund Balance at End of Year $ 250,527 102
Schedule 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 0 0 0 0 Other 0 0 0 0 TOTAL REVENUES 0 0 0 0 EXPENDITURES Current: General Government 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 Net Change in Fund Balance $ 0 $ 0 0 $ 0 Fund Balance at Beginning of Year 0 Fund Balance at End of Year $ 0 103
Schedule 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 $ 1,187 $ 1,187 $ 1,975 $ 788 TOTAL REVENUES 1,187 1,187 1,975 788 EXPENDITURES Current: General Government Other 0 0 3,695 (3,695) TOTAL EXPENDITURES 0 0 3,695 (3,695) Excess (Deficiency) of Revenues over Expenditures 1,187 1,187 (1,720) (2,907) 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 Net Change in Fund Balance $ 1,187 $ 1,187 (1,720) $ (2,907) Fund Balance at Beginning of Year 3,607 Fund Balance at End of Year $ 1,887 104
Schedule 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 $ 2 $ 2 $ 2 $ 0 Other 12,500 12,500 8,003 (4,497) TOTAL REVENUES 12,502 12,502 8,005 (4,497) EXPENDITURES Current Public Safety Other 10,750 10,750 6,731 4,019 Capital Outlay 0 0 0 0 TOTAL EXPENDITURES 10,750 10,750 6,731 4,019 Excess (Deficiency) of Revenues over Expenditures 1,752 1,752 1,274 (478) 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 Net Change in Fund Balance $ 1,752 $ 1,752 1,274 $ (478) Fund Balance at Beginning of Year 24,900 Fund Balance at End of Year $ 26,174 105
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES NON-MAJOR FIDUCIARY FUNDS
Combining Statement of Fiduciary Net Position PRIVATE-PURPOSE TRUST FUND Total Road District Private-Purpose Motor Fuel Trust ASSETS Cash $ 1,436,564 $ 1,436,564 TOTAL ASSETS $ 1,436,564 $ 1,436,564 LIABILITIES Accounts Payable $ 0 $ 0 TOTAL LIABILITIES 0 0 NET POSITION 1,436,564 1,436,564 TOTAL LIABILITIES AND NET POSITION $ 1,436,564 $ 1,436,564 106
Combining Statement of Changes in Fiduciary Net Position PRIVATE-PURPOSE TRUST FUND For the Year Ended Road District Motor Fuel Total Private-Purpose Trust ADDITIONS Taxes $ 1,578,010 $ 1,578,010 Interest on Investments 4,242 4,242 Other 38,542 38,542 TOTAL ADDITIONS 1,620,794 1,620,794 DEDUCTIONS Transportation 1,318,440 1,318,440 TOTAL DEDUCTIONS 1,318,440 1,318,440 NET INCREASE (DECREASE) BEFORE TRANSFERS 302,354 302,354 TRANSFERS Transfer In 0 0 Transfer Out (36,492) (36,492) TOTAL TRANSFERS (36,492) (36,492) NET INCREASE (DECREASE) AFTER TRANSFERS 265,862 265,862 NET POSITION HELD IN TRUST, Beginning of Year 1,170,702 1,170,702 NET POSITION HELD IN TRUST, End of Year $ 1,436,564 $ 1,436,564 107
Combining Statement of Fiduciary Net Position 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 $ 3,751 $ 62,807 $ 30,910 $ 1,246 $ 156,528 $ 33,530 $ 5,017,527 Investments, at Cost 0 0 0 0 0 0 0 Property Tax Receivable 0 0 0 0 0 0 824,903 Due from Other Funds 0 0 0 0 0 0 0 TOTAL ASSETS $ 3,751 $ 62,807 $ 30,910 $ 1,246 $ 156,528 $ 33,530 $ 5,842,430 LIABILITIES Fund Overdraft $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Accounts Payable 0 0 0 0 0 0 0 Property Tax Payable 0 0 0 0 0 0 5,654,448 Due to Other Funds 0 0 0 0 0 0 21,050 Due to Others 3,751 62,807 30,910 1,246 156,528 33,530 166,932 Due to Other Governments 0 0 0 0 0 0 0 Outstanding Bonds 0 0 0 0 0 0 0 TOTAL LIABILITIES $ 3,751 $ 62,807 $ 30,910 $ 1,246 $ 156,528 $ 33,530 $ 5,842,430 108
Combining Statement of Fiduciary Net Position - Concluded AGENCY FUND November 30, 2012 Agency Funds Circuit 2nd Circuit Sheriff Sheriff's Sheriff Total Clerk Probation Inmate Jail Department Sales and Agency Fund Fund Trust Fund Fund Foreclosure Funds ASSETS Cash $ 1,430,222 $ 0 $ 33,998 $ 14,385 $ 46,436 $ 57,001 $ 6,888,341 Investments, at Cost 200,000 0 0 0 0 0 200,000 Property Tax Receivable 0 0 0 0 0 0 824,903 Due from Other Funds 0 0 0 0 0 0 0 TOTAL ASSETS $ 1,630,222 $ 0 $ 33,998 $ 14,385 $ 46,436 $ 57,001 $ 7,913,244 LIABILITIES Fund Overdraft $ 0 $ 2,000 $ 0 $ 0 $ 0 $ 0 $ 2,000 Accounts Payable 129,788 0 0 0 0 0 129,788 Property Tax Payable 0 0 0 0 0 0 5,654,448 Due to Other Funds 0 0 0 0 0 0 21,050 Due to Others 118,731 (2,000) 33,998 14,385 46,436 57,001 724,255 Due to Other Governments 48,009 0 0 0 0 0 48,009 Outstanding Bonds 1,333,694 0 0 0 0 0 1,333,694 TOTAL LIABILITIES $ 1,630,222 $ 0 $ 33,998 $ 14,385 $ 46,436 $ 57,001 $ 7,913,244 109
COMBINING AND INDIVIDUAL FUND STATEMENT AND SCHEDULES COMPONENT UNIT
Statement of Net Position COMPONENT UNIT - COUNTY BOARD OF HEALTH County Board of Health ASSETS Cash $ 518,977 Investments 0 Prepaids 3,770 Accounts Receivable 205,695 Inventory 27,293 Due from Other Funds 1,681 Fixed Assets, Net of Depreciation 24,475 TOTAL ASSETS 781,891 DEFERRED OUTFLOWS OF RESOURCES 0 LIABILITIES Accounts Payable $ 4,297 Accrued Liabilities 1,827 Due to Other Funds 27,778 Accrued Absences, Current Portion 4,728 Accrued Absences, Long-Term Portion 33,099 TOTAL LIABILITIES 71,729 DEFERRED INFLOWS OF RESOURCES 0 NET POSITION Net Investment in Capital Assets 24,475 Unrestricted 685,687 Restricted 0 TOTAL NET POSITION $ 710,162 110
Schedule of Revenues, Expenses, and Changes in Net Position - 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 $ 186,800 $ 186,800 $ 207,451 $ 20,651 Federal and State Grants 603,600 603,600 699,670 96,070 Charges for Services 176,450 176,450 91,607 (84,843) Miscellaneous 0 0 2,890 2,890 TOTAL OPERATING REVENUES 966,850 966,850 1,001,618 34,768 OPERATING EXPENSES Salaries 579,289 579,289 572,334 6,955 Payroll Taxes & Fringe Benefits 118,105 118,105 113,100 5,005 Supplies 46,725 46,725 68,258 (21,533) Postage 3,885 3,885 1,046 2,839 Contractual Services 33,350 33,350 32,677 673 Patient Care 3,000 3,000 0 3,000 Telecommunications 15,800 15,800 17,555 (1,755) Travel 19,296 19,296 15,920 3,376 Printing 3,200 3,200 1,722 1,478 Capital Expenditures 25,000 25,000 1,513 23,487 Utilities 8,500 8,500 5,046 3,454 Insurance 60,000 60,000 42,366 17,634 Rent 64,500 64,500 64,523 (23) Depreciation 0 0 6,344 (6,344) Dues & Subscriptions 2,150 2,150 2,496 (346) Miscellaneous 0 0 2,571 (2,571) TOTAL OPERATING EXPENSES 982,800 982,800 947,471 35,329 OPERATING INCOME (LOSS) (15,950) (15,950) 54,147 70,097 NON-OPERATING REVENUES (EXPENSES) Interest Income 1,500 1,500 1,416 (84) Interest Expense 0 0 (260) (260) TOTAL NON-OPERATING REVENUES (EXPENSES) 1,500 1,500 1,156 (344) TRANSFERS Transfer In (Out) 0 0 0 0 TOTAL TRANSFERS 0 0 0 0 NET INCOME (LOSS) $ (14,450) $ (14,450) 55,303 $ 69,753 Net Position, at Beginning of Year 654,859 Net Position, at End of Year $ 710,162 111
INFORMATION REQUIRED BY BOND ORDINANCE 2009-03 DEBT SERVICE FUNDS
Balance Sheet DEBT SERVICE FUNDS Total Debt Service Debt Service 2009 Funds ASSETS Cash $ 50 $ 50 Due from Other Funds 79,441 79,441 Due from State of Illinois 171,829 171,829 TOTAL ASSETS $ 251,320 $ 251,320 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable $ 0 $ 0 Due to Other Funds 0 0 Interest Payable 200,659 200,659 TOTAL LIABILITIES 200,659 200,659 FUND BALANCES Restricted 50,661 50,661 TOTAL FUND BALANCES 50,661 50,661 TOTAL LIABILITIES AND FUND BALANCES $ 251,320 $ 251,320 112
Summary and Comments of Bond Ordinance 2009-03 Compliance The following is summary of the outstanding bonds as required by Bond Ordinance 2009-03: Balance Balance Amount Due 12/01/12 Additions Reductions 11/30/13 Within One Year 2003 Series-A $ 5,475,000 $ 0 $ 5,475,000 $ 0 $ 0 2009 Refunding 13,180,000 0 410,000 12,770,000 410,000 $ 18,655,000 $ 0 $ 5,885,000 $ 12,770,000 $ 410,000 2009 Refunding Bonds Year Beginning Total Yearly Ending Ending Balance Interest Principal Payments Balance 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 11,940,000 507,320 440,000 947,320 11,500,000 2017 11,500,000 493,295 450,000 943,295 11,050,000 2018 11,050,000 477,616 465,000 942,616 10,585,000 2019-2023 10,585,000 2,109,314 2,580,000 4,689,314 8,005,000 2024-2028 8,005,000 1,516,143 3,165,000 4,681,143 4,840,000 2029-2033 4,840,000 712,870 3,935,000 4,647,870 905,000 2034 905,000 22,625 905,000 927,625 0 $ 6,888,528 $ 12,770,000 $ 19,658,528 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 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 of calling and redeeming Debt Service Fund. outstanding bonds, for paying principal and interest on bonds, and for any other lawful purpose. 113
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 AND HUMAN SERVICES Passed through Illinois Department of Human Services: Title XX Block Grant 93.667 3FCSRE01530 /824084400 $ 4,000 $ 4,000 $ 4,000 Subtotal 4,000 4,000 Partnership for Success 93.243 4FCSSPO1819 $ 95,000 7,900 7,900 Partnership for Success 93.243 3FCSRE01819 $ 95,000 71,300 71,300 Subtotal 79,200 79,200 Passed through Illinois Department of Healthcare and Family Services: Child Support Enforcement 93.563 NA $ 9,234 2,546 2,546 Subtotal 2,546 2,546 Medicaid 93.778 NA $ 84,085 56,207 56,207 Subtotal 56,207 56,207 Passed through Illinois Department of Public Health: Bio-Terrorism Preparedness 93.069 47180040B $ 43,918 $ 7,617 $ 7,617 Bio-Terrorism Preparedness 93.069 37180040A $ 46,147 46,147 46,147 Bio-Terrorism Preparedness 93.069 27180040 $ 24,296 22,126 22,126 Subtotal 75,890 75,890 HIV Prevention 93.940 13-141-02 $ 11,443 9,914 9,914 Subtotal 9,914 9,914 Diabetes Prevention and Control 93.283 33287005 $ 24,000 17,921 17,921 Subtotal 17,921 17,921 Oral Health 93.994 33481002A $ 1,000 1,000 1,000 Subtotal 1,000 1,000 TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES $ 246,678 $ 246,678 114
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 DEPARMENT OF AGRICULTURE Passed through Illinois Department of Human Services: (M) Supplemental Nutrition Program for Women, Infants, and Children 10.557 3FCSRE00902 $ 153,465 $ 102,265 $ 102,265 (M) Supplemental Nutrition Program for Women, Infants, and Children 10.557 4FCSSQ01212 $ 19,200 2,060 2,060 (M) Supplemental Nutrition Program for Women, Infants, and Children 10.557 4FCSSQ00902 $ 162,433 50,537 50,537 (M) Supplemental Nutrition Program for Women, Infants, and Children 10.557 3FCSRE01212 $ 20,000 18,000 18,000 (M) Supplemental Nutrition Program for Women, Infants, and Children-Non Cash Food Instruments 10.557 NA NA 537,290 537,290 Subtotal 710,152 710,152 WIC/Farmer's Market-Admin 10.572 4FCSSQ01278 $ 1,000 1,000 1,000 Subtotal 1,000 1,000 Passed through Illinois Department of Public Health: Summer Food 10.559 35280160 $ 200 100 100 Subtotal 100 100 TOTAL DEPARTMENT OF AGRICULTURE $ 711,252 $ 711,252 ENVIRONEMENTAL PROTECTION AGENCY Passed through Illinois Department of Public Health: Potable Water 66.432 NA $ 300 $ 200 $ 200 Subtotal 200 200 TOTAL ENVIRONMENTAL PROTECTION AGENCY $ 200 $ 200 115
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 HOMELAND SECURITY Passed through Illinois Emergency Management Agency: Citizen Corps Grant 97.067 311CCPJEFF $ 1,267 $ 1,267 $ 1,267 Subtotal 1,267 1,267 Emergency Management Assistance Grant 97.042 312EMA $ 17,438 3,712 3,712 Emergency Management Assistant Grant 97.042 413EMA $ 15,458 9,629 9,629 Subtotal 13,341 13,341 TOTAL DEPARTMENT OF HOMELAND SECURITY $ 14,608 $ 14,608 U.S. DEPARTMENT OF JUSTICE Passed through Illinois Attorney General's Office: Violent Crime Victims Assistance Program 16.582 444SG141020 NA 11,500 11,500 Violent Crime Victims Assistance Program 16.582 344SG131020 NA 10,000 10,000 Subtotal 21,500 21,500 Passed through Illinois Criminal Justice Information Authority: JAG Equipment Program 16.738 809236 $ 55,426 55,426 55,426 Subtotal 55,426 55,426 TOTAL U.S. DEPARTMENT OF JUSTICE $ 76,926 $ 76,926 TOTAL FEDERAL FINANCIAL ASSISTANCE $ 1,049,664 $ 1,049,664 (M) Major Program 116
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 amounts 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 awards 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 outstanding 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 amounts, 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. 117
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 Chairman and Board of Commissioners Jefferson County, Illinois We have audited, in accordance with the 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, the 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 November 30, 2013, and the related notes to the financial statements, which collectively comprise Jefferson County, Illinois' basic financial statements, and have issued our report thereon dated May 7, 2014. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Jefferson County, Illinois' internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Jefferson County, Illinois' internal control. Accordingly, we do not express an opinion on the effectiveness of Jefferson County, Illinois' internal control. 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 basis. 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. 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. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 118
Compliance and Other Matters As part of obtaining reasonable assurance about whether Jefferson County, Illinois' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct 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 tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of Jefferson County, Illinois, in a separate letter dated May 7, 2014. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Emling & Hoffman, P.C. Du Quoin, Illinois May 7, 2014 119
INDEP ENDENT AUDITOR S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 Chairman and Board of Commissioners Jefferson County, Illinois Report on Compliance for Each Major Federal Program We have audited Jefferson County, Illinois' compliance 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' major federal 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. Management s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor s Responsibility Our responsibility is to express an opinion on compliance for each of Jefferson County, Illinois' major federal programs based on our audit of the types of compliance requirements referred to above. 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 noncompliance 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' 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 on compliance for each major federal program. However, our audit does not provide a legal determination of Jefferson County, Illinois' compliance. Opinion on Each Major Federal Program In our opinion, Jefferson County, Illinois, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended. 120
Report on Internal Control over Compliance Management of Jefferson County, Illinois, is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Jefferson County, Illinois' internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program 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' internal control over compliance. A deficiency in internal control over compliance exists when the design 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 compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 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 material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. Emling & Hoffman, P.C. Du Quoin, Illinois May 7, 2014 121