DuPage County, Illinois Statement of Financing Sources, Expenditures and Transfers All Funds 1. FY2016 Actual

Statement of Financing Sources, Expenditures and Transfers All Funds FY205 Actual FY206 Actual FY207 Original Budget Approved Revenue/Sources Property Taxes $ 48,757,498 $ 48,874,403 $ 48,70,650 $ 48,88,00 Sales Taxes 97,356,754 98,290,733 99,595,656 02,43,06 5 Other Taxes 23,08,533 24,04,586 22,762,000 9,40,50 Licenses and Permits 4,722,330 4,030,834 5,63,000 4,887,000 Intergovernmental 38,943,37 36,469,638 38,956,53 40,650,555 Charges for Services 33,838,275 32,472,544 30,000,44 29,339,908 Patient Care 30,82,22 30,29,643 32,7,385 32,780,747 Fines and Forfeitures 5,034,468 3,980,672 5,235,966 3,893,79 Investment Income 423,55 552,25 57,598 565,340 Miscelleneous 2 4,942,892 6,690,574 4,856,52 4,800,74 Other Financing Sources 3 59,790,84 4,077,508 62,02,984 65,802,4 Water & Sewer Revenue 23,22,47 25,05,902 28,596,68 28,82,26 Funds on Hand 4 790,637 3,374,694 44,759,06 48,280,047 Total Revenues/Sources $ 48,02,465 $ 438,53,946 $ 433,797,042 $ 439,553,04 Expenditures/Uses Personnel $ 85,28,20 $ 88,895,054 $ 95,062,553 $ 92,994,84 Commodities 5,222,236 5,088,262 6,795,789 6,373,99 Contractual Services 6,762,49 64,298,4 76,266,239 78,795,750 Capital Outlay 25,662,630 22,738,233 53,45,40 55,577,557 Depreciation Expense 3,243,374 3,455,709 Bond & Debt 3,363,579 83,470,736 3,706,067 3,54,887 Other Financing Uses 58,408,785 60,079,638 60,54,984 64,296,4 Total Expenditures/Uses $ 480,944,43 $ 438,025,773 $ 433,797,042 $ 439,553,04 Note: Figures subject to rounding. Does not include Grants, Health Department, ETSB, Township Agency Funds or Special Service Areas. 2 Miscelleaneous is comprised of other reimbursements, insurance settlements, refunds and unclaimed duplicate tax payments. 3 Other Financing Sources include subsidy transfers from the General Fund to various funds and transfers for debt service from one fund to another. 4 Funds on Hand (Fund Balance) includes proceeds from bond issues and other revenues that have been recognized in a prior year. The use of Funds on Hand fluctuates primarily due to capital outlay disbursements. 5 Includes pledged revenue of $2.06 million receipted in the 20 Drainage Bond Debt Service fund for debt service purposes. 45

Statement of Financing Sources, Expenditures and Transfers General Fund FY205 Actual FY206 Actual FY207 Original Budget Approved Revenue/Sources Property Taxes $ 22,76,545 $ 22,73,00 $ 23,47,700 $ 23,47,700 Sales Taxes 95,307,563 96,278,66 97,572,408 00,387,86 Other Taxes 4,044,839 4,77,982 3,962,000 4,488,50 Licenses and Permits,452,54,383,452,470,000,385,000 Intergovernmental 9,523,674 7,487,69 7,57,575 6,208,335 Charges for Services 6,347,934 5,53,749 4,756,385 3,929,59 Fines and Forfeitures 4,80,444 3,82,879 5,5,966 3,788,79 Investment Income 96,063 207,377 289,000 284,000 Miscelleneous 2,587,364 3,442,788 3,075,962 2,75,956 Other Financing Sources 2 5,075 24,625 7,000 536,000 Total Revenues/Sources $ 76,992,05 $ 75,240,33 $ 77,003,996 $ 76,87,32 Expenditures/Uses Personnel $ 09,932,076 $,884,77 $ 4,436,382 $ 2,427,484 Commodities 4,802,809 4,929,787 4,388,67 4,323,2 Contractual Services 22,466,295 24,743,594 25,28,953 26,865,883 Capital Outlay 4,639,469 3,87,436 4,066,70 2,00,423 Other Financing Uses 3 33,786,806 29,64,573 28,893,280 3,244,40 Total Expenditures/Uses $ 75,627,455 $ 74,539,567 $ 77,003,996 $ 76,87,32 Note: Figures subject to rounding. Miscelleaneous is comprised of other reimbursements, insurance settlements, refunds, Arrestee Medical Fund reimbursement and unclaimed duplicate tax payments. 2 Other Financing Sources include sale of assets and sale in error. 3 Other Financing Uses includes cash transfers to subsidize the following funds: Tort Liability, DuPage Care Center, Stormwater, IMRF, Social Security, County Infrastructure Fund and debt service. 46

Statement of Financing Sources, Expenditures and Transfers Major Funds Approved Budget General Fund DuPage Care Center Division of Transportation Stormwater Public Works Revenue/Sources Property Taxes $ 23,47,700 $ $ 8,000 $ 9,45,000 $ Sales Taxes 00,387,86 Other Taxes 4,488,50 Licenses and Permits,385,000 652,000 350,000 Intergovernmental 6,208,335 4,70,769 67,000 Charges for Services 3,929,59 925,007,930,000 2,600 Patient Care 32,780,747 Fines and Forfeitures 3,788,79 Investment Income 284,000 5,000 37,080 20,000 Miscelleneous 2,75,956 587,700 345,792 0,000 Other Financing Sources 2 536,000 2,880,000 26,800,000 2,764,500 Water & Sewer Revenue 28,82,26 Funds on Hand 3 23,805,500,729,602 4,473,703 Total Revenues/Sources $ 76,87,32 $ 37,88,454 $ 57,859,4 $ 4,558,702 $ 32,655,829 Expenditures/Uses Personnel $ 2,427,484 $ 26,28,232 $ 0,235,834 $ 3,43,497 $ 8,866,53 Commodities 4,323,2 4,774,54 4,40,035 00,000,435,700 Contractual Services 26,865,883 5,04,468 5,639,829 2,926,50 3,03,550 Capital Outlay 2,00,423,244,600 27,573,443 897,000 7,299,36 Depreciation Expense Bond & Debt,950,687 Other Financing Uses 3,244,40 7,22,704 Total Expenditures/Uses $ 76,87,32 $ 37,88,454 $ 57,859,4 $ 4,558,702 $ 32,655,829 Note: Figures subject to rounding. Miscelleaneous is comprised of other reimbursements, insurance settlements, refunds and unclaimed duplicate tax payments. 2 Other Financing Sources include subsidy transfers from the General Fund to various funds and transfers for debt service from one fund to another. 3 The use of Funds on Hand (Fund Balance) fluctuates primarily due to capital outlay disbursements. 47

Estimated Fund Balances by Fund Fiscal Year 208 Fund Name Estimated Fund Balance 2/0/207 Revenues Other Financing Sources 2 Total Sources Expenditures 3 Other Financing Sources Total Uses Estimated Ending Fund Balance GENERAL FUND $ 7,549,582.45 $ 76,335,32 $ 536,000 $ 76,87,32 $ 45,626,902 $ 3,244,40 $ 76,87,32 $ 7,549,582.45 ANIMAL CARE & CONTROL $,458,736 $ 2,233,000 $ $ 2,233,000 $ 2,428,26 $ $ 2,428,26 $,263,520 COUNTY CLERK DOCUMENT STORAGE 343,704 80,500 80,500 98,765 98,765 325,439 BUILDING, ZONING & PLANNING 3,074,823 3,066,700 3,066,700 3,45,569 3,45,569 2,689,954 GEOGRAPHIC INFORMATION SYSTEMS (G.I.S.),29,985,806,000,806,000 2,026,36 2,026,36 909,624 ILLINOIS MUNICIPAL RETIREMENT (I.M.R.F.),99,5 5,532,930,802,355 7,335,285 7,30,285 7,30,285,944,5 RECORDER DOCUMENT STORAGE,00,95 627,275 627,275 93,033 93,033 725,57 RECORDER GEOGRAPHIC INFORMATION SYSTEMS 639,02 4,000 4,000 278,30 278,30 50,80 SOCIAL SECURITY,75,852 3,523,540 3,999,355 7,522,895 7,499,355 7,499,355,739,392 TAX SALE AUTOMATION 633,296 57,378 57,378 02,743 02,743 587,93 TORT LIABILITY INSURANCE,835,456 3,759,500 300,000 4,059,500 4,447,333 4,447,333,447,623 DUPAGE CARE CENTER 2,305,659 34,08,454 2,880,000 36,988,454 36,988,454 36,988,454 2,305,659 DUPAGE CARE CENTER FOUNDATION 22,80 200,000 200,000 200,000 200,000 22,80 ARRESTEE'S MEDICAL COSTS 97,25 36,00 36,00 32,000 32,000,35 CORONER'S FEE 40,228 69,420 69,420 47,939 47,939 6,709 CRIME LABORATORY (3,806) 36,000 36,000 32,94 EMERGENCY DEPLOYMENT REIMBURSEMENT 4,52 4,52 4,52 4,52 OHSEM COMMUNITY EDUCATION & VOLUNTEER OUTREACH PROGRAM 7,27 2,625 2,625 26,000 26,000 2,842 SHERIFF'S POLICE VEHICLE (32,935) 20,000 20,000 (2,935) SHERIFF'S BASIC CORRECTIONAL OFFICERS ACADEMY 2,60 72,023 72,023 54,497 54,497 39,36 CIRCUIT COURT CLERK ELECTRONIC CITATION 44,808 58,000 58,000 50,000 50,000 52,808 CHILDREN'S WAITING ROOM 358,303 8,000 8,000 25,000 25,000 34,303 CIRCUIT COURT CLERK OPERERATIONS AND ADMINISTRATION 97,478 25,000 25,000 54,500 54,500 67,978 COURT AUTOMATION 62,77 2,280,000 2,280,000 2,632,000 30,000 2,762,000 30,77 COURT DOCUMENT STORAGE 44,584 2,254,600 2,254,600 2,404,500 2,404,500 264,684 DRUG COURT/MENTAL ILLNESS COURT ALTERNATIVE PROGRAM (MICAP) 434,7 290,000 290,000 268,362 268,362 455,755 LAW LIBRARY 64,677 34,085 34,085 56,948 56,948 438,84 NEUTRAL SITE CUSTODY EXCHANGE 529,088 202,250 202,250 2,47 2,47 59,867 PROBATION & COURT SERVICES 4,640,538,28,000,28,000,377,770,377,770 4,390,768 STATE'S ATTORNEY RECORDS AUTOMATION 42,942 5,000 5,000 3,000 3,000 44,942 JUVENILE TRANSPORTATION,840,432,084,500,084,500,083,036,083,036,84,896 DIVISION OF TRANSPORTATION 4 25,950,422 5,753,64 26,800,000 32,553,64 56,359,4 56,359,4 2,44,922 TOWNSHIP PROJECT REIMBURSEMENT,562,270,500,000,500,000,500,000,500,000,562,270 STORMWATER MANAGEMENT 8,34,779 0,064,600 2,764,500 2,829,00 7,336,998 7,22,704 4,558,702 6,405,77 STORMWATER VARIANCE 434,409 0,500 0,500 33,000 33,000 3,909 ENVIRONMENT RELATED PUBLIC WORKS PROJECTS 8,470 8,470 WETLAND MITIGATION BANKS 5,960,43 308,250 308,250,958,09,958,09 4,30,302 WATER QUALITY BMP IN LIEU 283,875 50,350 50,350 60,000 60,000 274,225 Subtotal Special Revenue Fund 68,556,5 8,252,742 48,546,20 29,798,952 52,503,89 7,35,704 59,854,893 38,500,570 48

Estimated Fund Balances by Fund Fiscal Year 208 Fund Name Estimated Fund Balance 2/0/207 Revenues Other Financing Sources 2 Total Sources Expenditures 3 Other Financing Sources Total Uses Estimated Ending Fund Balance ENTERPRISE FUND PUBLIC WORKS 90,739,34 28,82,26 28,82,26 32,655,829 32,655,829 86,265,6 DEBT SERVICES FUNDS 30,872,062 39,685,300 4,59,904 54,205,204 29,564,200 25,300,000 54,864,200 30,23,066 CAPITAL PROJECT FUNDS 5 3,688,492 5,400 2,200,000 2,25,400 4,906,807 400,000 5,306,807 597,085 Grand Total All Funds $ 275,405,962 $ 325,470,880 $ 65,802,4 $ 39,272,994 $ 375,256,927 $ 64,296,4 $ 439,553,04 $ 227,25,95 Note: Figures subject to rounding. Fund balance as of 2//207 is an estimate and is unaudited. 2 Other Financing Sources includes subsidy transfers from the General Fund and Sale of Assets for General Fund and Division of Transportation. 3 Expenditures may vary from appropriations. 4 Division of Transportation includes Local Gasoline Tax Fund, Motor Fuel Tax, Highway Impact Fees and Century Hill Light Service Area. Amount consists primarily of Motor Fuel and Local Gas Taxes that are transferred in from the 205A Transportation Revenue Refunding Bonds after required amounts are withheld for debt service expenditures. 5 Capital project funds include the Capital Infrastructure Fund, Drainage Project Fund and the 200 G.O. Alternate Revenue Bond Project Fund. The 200 G.O. Alternate Bond Project Fund is set for completion by the end of. 49

Definition of Revenue Classifications Property Tax Property tax is a tax that is based on a property s assessed valuation. It is an ad valorem tax, meaning according to value. In Illinois, only real property land and any permanent improvements to the land is taxed. The estimated levy for 207 totals 7.54 cents per $00 assessed value. Sales (and Use) Tax The base sales tax rate in DuPage County is 7.0% (7.0 cents per $.00). Sales tax is imposed and collected by the State on a seller s receipts for the sale of tangible personal property for use or consumption. The sales tax rate may differ for various municipalities located within DuPage County. For the purposes of computing the sales tax liability, the sale is determined to have occurred where the purchase order has been accepted. When purchasing a registered vehicle, the taxes are derived from where the purchaser is registering the vehicle. Use Tax is collected on titled or registered items purchased out of state such as vehicles. To review specific sales tax rates within DuPage County please visit the Illinois Department of Revenue s (IDOR) website for additional information. The tax allocation breakdown of the 7.0% sales tax rate on general merchandise and titled or registered items is: 5 percent (ST) Portion that the state retains percent (CT) Portion of sales tax that apply to unincorporated County areas (goes to municipalities in incorporated areas) 0.25 percent (CST) Portion that applies throughout the County 0.75 percent (RTA) twothirds ($.005 or 0.5 cent) portion is remitted by the State to the Regional Transportation Authority, and onethird ($.0025 or 0.25 cent) portion is remitted by the State to the County, less a 2% administrative fee All sales taxes are collected by the State and remitted to the appropriate local government agency. The State remits to the County the CT, the CST, and the RTA sales taxes. CT sales tax collections are percent of qualifying transactions occurring in unincorporated areas only of the County. CST sales taxes are 0.25 percent of qualifying transactions occurring at any business located within the County. Other Taxes Other taxes consist of the County Motor Fuel tax (Local Gas Tax), Transfer Stamp tax fees, and OffTrack Betting fees. The County Motor Fuel Tax (Local Gas Tax) is imposed on the privilege of operating motor vehicles on public highways. It is paid by distributors and suppliers of motor fuel who collect this consumption tax from their customers. DuPage, Kane and McHenry Counties are allowed by Illinois State Statute 55 ILCS 5/5035. to impose a tax on the retail sale of motor fuel at a rate not exceeding 4 cents per gallon. The County Motor Fuel Gas Tax levied by DuPage, Kane and McHenry Counties is set at the maximum rate allowable under this statute. 50

Definition of Revenue Classifications (continued) This tax is distinct from the State of Illinois Motor Fuel Tax, which is classified in the Intergovernmental State Revenue Sharing revenue category. The State Motor Fuel Tax is also collected on motor fuel transactions throughout the State. The State uses a formula to redistribute the taxes back to the County. The County uses the State Motor Fuel Tax to primarily pay transportation bonds debt service requirements. Transfer Stamp tax fees are charged by the Recorder s office for transactions related to the sale of real estate with in the county (rate varies depending on the village/city). Licenses and Permits Revenues from business and nonbusinesses that must be licensed before doing business within the County s jurisdiction and permit fees assessed according to the benefits conferred by the license or permit. Intergovernmental Intergovernmental revenues are from other governments in the form of operating grants, entitlements, and shared revenues. Along with grant revenue, Income Tax, Personal Property Replacement Tax, and the aforementioned Motor Fuel Taxes are the revenues classified in this category. The County receives a proration of total State income tax collections. The State of Illinois collects Income Taxes from individual and business income tax filings. The distribution to the County is based on statewide income tax receipt levels (net of the State s share of income tax refunds) applied against the ratio of the total DuPage County population living in unincorporated areas and the total State of Illinois population. The population figures are determined by the United States Bureau of the Census and certified by the Office of the Secretary of State. Charges for Services Fee revenue for current County services exclusive of revenues of the Water and Sewerage Fund an Enterprise Fund of the County. Such fee revenues include: court costs, fees, and charges; recording fees; zoning fees; ITrelated fees; police and correctional service fees; stormwater fees; patient care fees; and other miscellaneous service fees. Patient Care Revenues related to the operations of the County s DuPage Care Center such as Medicaid, Medicare, and Private Pay fees. Fines and Forfeitures Includes monies derived from fines and penalties imposed for the commission of statutory offenses and violation of lawful administrative rules and regulations. Also included in this category are the penalties on delinquent tax payments. 5

Definition of Revenue Classifications (continued) Investment Income Compensation for the use of financial resources over a period of time. This includes interest revenues and the net increase (decrease) in the fair value of investments. Miscellaneous Includes all other reimbursements, insurance settlements, refunds, and unclaimed duplicate tax payments. Water and Sewer Includes all revenues of the DuPage County Water and Sewerage Fund, a proprietary fund of the County. 52

REVENUE DISCUSSION MAJOR REVENUE CATEGORIES revenue estimates were based in part on revenues received through July 3, 207. Actual FY207 revenue totals may differ and influence the forecasted revenue. Sales Tax Sales taxes are the County s largest revenue component and major growth driver. FY207 Sales tax revenue collected in the General Fund (net of a $2. million annual set aside for Drainage debt service) is currently projected at $99.0 million. This includes $50.8 million from the Regional Transportation Authority (RTA) supplemental sales tax (.25%), $4.5 million from the countywide supplemental sales tax (.25%), and $6.7 million for both the County s unincorporated area local sales tax (%) and a use tax on internet/out of state sales transactions. The sales tax budget of $00.4 million represents a.4% increase over the FY207 reprojected total of $99.0 million. In 206, sales tax Sales Tax Revenue Comparison 202 208 (Dollars in Millions) revenue growth slowed to.0% from a 205 growth rate of $0 $00.4 3.9%. Through $00 $95.3 $96.4 $97.5 $99.0 July, 207, sales $90 $87.5 $9.7 tax revenue $83.8 growth has been $80 intermittent, but $49.4 $49.8 $50.4 $50.8 $5.2 $70 above the $47.7 $43.5 $45.5 budgeted rate of $60.25%. Assuming $50 this trend holds, the County is now $5.6 $5.5 $5.9 $6. $6.4 $6.4 $6.8 $6.9 $40 projecting 207 $30 sales tax revenue $20 $34.7 $36.5 $38. $39.8 $40.2 $40.7 $4.5 $42.3 of $99.0 million. $0 The budget estimates $ 202 203 204 205 206 207 Budget 207 Final 208 sales tax growth at Projection Projection Approved 2.0%. The 2.0% **Figures subject to rounding administration fee County Supplemental Sales Tax County Sales & Use Tax R.T.A. Supplemental Sales Tax on the RTA tax effectively nullifies the growth in the RTA tax resulting in an overall sale tax growth rate of.4% in. Although local unemployment levels are below the State and national average, and no near term recession is foreseen, uncertainty surrounding the impacts of Federal fiscal and monetary policy warrant a more cautious and leveled growth rate assumption in the future years. Even though the historic longterm average annual sales tax growth rate is just under 4%, the estimate for the current 5year outlook beyond 208 is a conservative 2.0%. 53

Dupage County General Fund Accrued Sales Tax Revenue By Month CST County Supplemental Tax (/4 cent on qualifying sales in DuPage County) CT County Tax ( cent on all qualifying sales in Unincorporated DuPage Co.) Month FY205 FY206 FY207 (Estimated) Month FY205 FY206 FY207 (Estimated) December 3,297,325 3,209,026 3,430,37 3,498,978 December 294,53 298,348 338,350 345,7 January 4,04,623 3,963,596 4,24,909 4,326,747 January 329,894 328,855 343,964 350,843 February 2,722,599 2,745,97 2,87,288 2,873,634 February 256,92 252,66 245,646 250,559 March 2,657,988 2,879,646 2,849,328 2,906,34 March 28,44 29,040 283,525 289,96 April 3,266,938 3,362,68 3,65,232 3,724,257 April 274,393 300,499 363,337 370,604 May 3,69,243 3,75,64 3,220,046 3,284,447 May 330,628 37,420 33,026 337,646 June 3,438,493 3,489,36 3,605,29 3,677,324 June 399,58 400,952 42,742 430,77 July 3,524,602 3,664,482 3,737,77 August 3,422,683 3,57,563 3,642,994 September 3,490,86 3,39,667 3,459,50 3,82,527 July 39,046 430,99 439,6 3,75,854 August 407,56 42,096 420,338 3,528,69 September 370,406 367,58 374,868 October 3,528,83 3,43,3 3,499,753 3,569,748 October 36,435 379,800 387,396 395,44 November 3,272,92 3,278,78 3,344,357 3,4,244 November 346,623 367,402 374,750 382,245 Total 39,833,36 40,63,446 4,499,769 42,329,764 Total 3,980,290 4,075,582 4,324,553 4,4,044 448,402 428,745 382,366 Use Tax (Collected on Items sold out of State but Titled or Registered in Co.) RTA Sales Tax (/4 cent collected on all qualifying sales in DuPage County) Month FY205 FY206 FY207 (Estimated) Month FY205 FY206 FY207 (Estimated) December 64,976 85,05 96,557 200,488 December 4,077,270 3,992,752 4,256,49 4,254,447 January 250,064 264,572 305,437 3,546 January 4,9,592 4,86,723 5,24,08 5,22,059 February 88,473 62,553 76,445 79,973 February 3,505,749 3,54,328 3,62,645 3,620,97 March 72,683 65,696 66,053 69,374 March 3,393,973 3,632,92 3,607,640 3,606,96 April 82,067 94,706 25,938 220,257 April 4,060,468 4,090,92 4,445,2 4,443,343 May 78,75 89,646 85,436 89,45 May 3,967,098 3,927,20 4,002,75 4,00,4 June 70,229 84,539 86,833 90,569 June 4,2,92 4,324,992 4,334,547 4,332,83 July 92,0 208,33 22,296 August 77,438 65,645 68,958 September 62,36 80,580 84,92 26,542 July 4,329,74 4,483,04 4,48,248 72,337 August 4,20,728 4,343,707 4,34,969 87,875 September 4,325,027 4,255,984 4,254,282 October 86,420 85,629 89,342 93,28 October 4,329,855 4,27,702 4,269,994 4,355,394 November 87,742 202,452 206,50 20,63 November 4,057,566 4,05,204 4,049,583 4,30,575 Total 2,2,954 2,289,67 2,393,987 2,44,867 Total 49,380,959 49,750,467 50,789,00 5,205,86 4,570,873 4,428,808 4,339,367 SUMMARY OF ALL SALES TAXES Month FY205 FY206 FY207 (Estimated) Notes: Estimates are based on an assumed 2% growth rate (blue). December 7,833,725 7,685,4 8,22,427 8,299,030 January 9,533,73 9,48,745 0,05,48 0,,95 FY 208 monthly estimated amounts (green) are calculated as a 2% increase from FY 207. February 6,573,02 6,675,458 6,86,024 6,924,363 March 6,443,084 6,897,303 6,906,546 6,97,08 2% of RTA tax is assumed to be retained by the State for an administrative fee beginning in July 207, April 7,783,866 7,948,797 8,675,629 8,758,46 reducing associated estimates to a blended effective growth rate of.4%. May 7,645,683 7,609,908 7,739,222 7,82,35 June 8,220,6 8,399,800 8,548,34 8,630,883 Totals are net of sales taxes split to the Drainage Bond debt service fund. July 8,437,373 8,786,647 8,870,926 9,048,344 August 8,28,40 8,493,0 8,574,259 8,745,745 Sales taxes are accrued on a three month lag. For example, sales made at a place of business in December are receipted by the State in January and by the County in March of the subsequent year. This revenue is September 8,348,430 8,95,750 8,272,842 8,438,299 accrued back to January. October 8,406,523 8,268,262 8,346,484 8,53,44 November 7,864,24 7,899,839 7,975,92 8,34,695 Figures subject to rounding. Total 95,307,564 96,278,662 99,007,30 00,387,86 54

REVENUE DISCUSSION MAJOR REVENUE CATEGORIES (Cont.) Property Taxes Property Taxes constitute the second largest source of County government revenue. In the budget proposal, $66.7 million is levied with $66.9 estimated to be extended for collection. Of this total, $7.9 million is levied for the Health Department. The Chairman s budget proposal does not increase property taxes in total, and levies are unchanged from the prior year (except the Century Hill Lighting District). Property tax revenue is assumed to be flat through the 2022 period. General Fund 34.6% Health Department 26.9% Stormwater 4.% IMRF 7.7% Social Security 5.2% Distribution of 206 Tax Levy to Local Taxing Bodies (Dollars in Millions, includes Special Service Areas) Cities & Villages $269.7 0% Townships $45.6 2% Tort Liability 4.5% Juvenile Detention.3% Century Hill Lighting District 0.03% Courthouse Debt Service 5.6% Parks $40.7 5% The chart to the left depicts how property taxes collected in will be allocated within the County government, while the chart below shows how property taxes collected in 207 will be allocated to the various governmental agencies operating within the geographical confines of the County. It is important to note that on average, for every $00 of property taxes paid by a DuPage County resident, less than $3 of their tax bill is due to the DuPage County Government. In 206, all governmental entities within DuPage County billed $2.7 billion in property tax revenue. Of this amount the DuPage County Government retained $66.9 million. County includes County Health Department $69.2 2% Forest Preserve $54.8 2% Fire & Other $54.6 6% Schools $2,006.2 73% 55

REVENUE DISCUSSION MAJOR REVENUE CATEGORIES (Cont.) The County Board continues to hold the line on property taxes to minimize taxpayer burden. Since the Property Tax Extension Limitation Law (PTELL) went into effect in the 99 levy year, the cumulative savings to DuPage property tax payers has been over $.5 billion. For the 206 tax levy (collected in FY207), instead of a $66.9 million tax extension, the annual tax levy (not including bond and interest) could have been $76.8 million if the County had continuously levied to the maximum amount allowable under PTELL. Over the past ten years the DuPage County Government has increased its tax extension by an average of 0.4% per year, and has remained virtually flat for the last nine levy years. Over the same time period the other government agencies within the County combined increased their tax extension by an average of 2.6% as the following chart indicates. County Cities/Villages () Schools (2) Small Governmental Entities (3) Total (4) Extension % Change Extension % Change Extension % Change Extension % Change Extension % Change 2007 $66.7 3.7% $257. 7.3% $,6. 4.3% $288.5 4.0% $2,56.7 4.6% 2008 $66.8 0.% $269. 4.7% $,692.3 5.0% $303.9 5.3% $2,265.3 5.0% 2009 $66.6 0.3% $284. 5.6% $,73.3 2.3% $306. 0.7% $2,32.5 2.5% 200 $66.9 0.5% $287.5.2% $,782.9 3.0% $39.2 4.3% $2,389.6 2.9% 20 $66.8 0.2% $286.8 0.2% $,85.0.8% $324.4.6% $2,426.2.5% 202 $66.9 0.0% $287.8 0.3% $,878.2 3.5% $33.5 2.2% $2,497.5 2.9% 203 $66.9 0.0% $294.5 2.3% $,929.7 2.7% $332.5 0.3% $2,556.7 2.4% 204 $66.9 0.0% $306.7 4.% $,944. 0.7% $337.3.4% $2,588..2% 205 $66.8 0.% $30.7.3% $,979.7.8% $343..7% $2,633.5.8% 206 $66.9 0.% $35.3.5% $2,006.2.3% $350. 2.0% $2,67.6.4% 0Year Average Total 0 Year Change $66.8 0.4% $290.0 2.8% $,837. 2.7% $323.7 2.4% $2,450.7 2.6% $0. 0.2% $58.2 22.7% $395. 24.5% $6.6 2.4% $54.9 23.9% () Includes all local municipalities and townships (2) Includes all public educational institutions (3) Includes all other smaller public governmental entities such as libraries, park districts, the forest preserve district, etc. (4) All governmental entities except for the DuPage County Government County property taxes include the Health Department, but not special service area levies Taxes Extended include an amount added to the levy by the County Clerk to cover the loss and cost of collecting the tax in the case of bonded indebtedness and for pension fund levies. This amount is the total taxes expected to be collected. The General Fund fiveyear budget outlook does not assume any increases in the County s overall property tax levy rate. County policy promotes the use of various cost control measures and the reliance on other fee based revenue sources before turning to a property tax increase. A comparison of the last few years County levies and tax rates are displayed on the next page. The 207 levy (to be collected in ) is flat compared to the 206 levy and has been held constant for the last several years. The total County tax rate has been decreasing the last few years because of the increasing equalized assessed valuation (EAV). The projected EAV for Tax Year 207 is $38,32,992,553 a 5.4% increase from the prior year; consequently, the County s portion of the tax rate should decline. The chart on the next page estimates the County s 207 tax rate per $00 of EAV. 56

Comparison of Tax Levies and Rates 204 207 Fund Name 204 Levy (Actual) 205 Levy (Actual) 206 Levy (Actual) 207 Levy (Estimated) Variance from 206 General $ 22,740,450 $ 22,738,950 $ 23,07,700 $ 23,05,700 (2,000) Stormwater 9,400,000 9,400,000 9,400,000 9,400,000 I.M.R.F. 5,00,000 5,00,000 5,00,000 5,00,000 Tort Liability 3,000,000 3,000,000 3,000,000 3,000,000 Social Security 3,500,000 3,500,000 3,500,000 3,500,000 Juvenile Detention,250,000,250,000 883,000 883,000 Health Department 7,900,000 7,900,000 7,900,000 7,900,000 Subtotal Capped Funds 62,890,450 62,888,950 62,890,700 62,888,700 (2,000) NonCapped Funds Courthouse Bond Debt Service 3,685,060 3,686,560 3,679,950 3,68,950 2,000 Grand Total $ 66,575,50 $ 66,575,50 $ 66,570,650 $ 66,570,650 $ Century Hill Lighting District $ $ 7,500 $ 8,000 $ 8,000 $ Fund Name 204 Rate (Actual) 205 Rate (Actual) 206 Rate (Actual) 207 Rate (Estimated) Variance from 206 General $ 0.0700 $ 0.067 $ 0.0639 $ 0.0606 $ (0.0033) Stormwater 0.0290 0.0278 0.0260 0.0247 (0.003) I.M.R.F. 0.059 0.052 0.044 0.036 (0.0008) Tort Liability 0.0093 0.0089 0.0083 0.0079 (0.0004) Social Security 0.008 0.004 0.0097 0.0092 (0.0005) Juvenile Detention 0.0039 0.0037 0.0025 0.0024 (0.000) Health Department 0.0553 0.0530 0.0497 0.0472 (0.0025) Subtotal Capped Funds 0.942 0.86 0.745 0.656 (0.0089) NonCapped Funds Courthouse Bond Debt Service 0.05 0.00 0.003 0.0098 (0.0005) Grand Total $ 0.2057 $ 0.97 $ 0.848 $ 0.754 $ (0.0094) Century Hill Lighting District $ $ $ 0.0456 $ 0.0433 $ (0.0099) Levy is established per bond ordinance Note: Taxes levied in one year are collected in the subsequent year; e.g. 207 Levy (Estimated) is collected in Fiscal Year 208. The 207 Estimated Assessed Valuation is $38,32,992,553, an increase of 5.4% from the prior year's EAV. A % cost of collection factor is added to the County IMRF, Health Dept. IMRF, and Courthouse Bond Debt Service levies by the County Clerk as allowed by State Statue 55 ILCS 5/5024.The % factor is not reflective in this schedule. 57

REVENUE DISCUSSION MAJOR REVENUE CATEGORIES (Cont.) Motor Fuel & Local Gas Taxes The Local Gas Tax is 4 cents per gallon of gasoline sold within DuPage County. The tax is a consumption tax based on the amount of fuel sold, and does not change with fuel price. Revenue from this dedicated tax supports Transportation operations, planning, engineering, maintenance, and construction projects. Improved fuel efficiency, consumer conservation behavior, and economic conditions have led to lower fuel use and thus lower revenues than in the FY2000FY2007 period. Fuel consumption has generally declined through 203. In recent years, consumption has started to pick up due to gradual improvement in the economy and fairly low and stable prices at the pump. Revenues from the local gas tax are estimated at $9.3 million for FY207, and are projected to remain at $9.3 million annually over the 5year period through FY2022. $23 $20 $8 $5 $3 $0 $8 $5 $3 $ 9. 8.4 8.6 9. 9.4 9.3 9.3 4.0 3.8 4.7 5.7 5.7 6.0 6.0 202 203 204 205 206 207 Projection State Motor Fuel Tax (MFT) $.04 Local Gas Tax (LGT) Amounts shown are net of motor fuel tax pledged debt service payments 208 Approved The County also receives an intergovernmental distribution from the Statewide Motor Fuel Tax through a complex allocation formula. Distributions from the State Motor Fuel Tax declined during the recent recession. In FY207 the total state MFT allotments received by the County are projected to be $5.6 million. $9.6 million of this is used to service debt for major transportation projects undertaken from 200 2005; the remaining funds are used for construction and engineering costs on road infrastructure projects. In June 205, the County refunded the 2005 Transportation Revenue Bonds for a $. million savings of debt service annually. Debt service on the new refunding bonds will continue through 202. This refunding also freed up $4.0 million of reserve MFT funds for MFT purposes. The County outlook assumes that State motor fuel revenue will remain unchanged from through FY2022. The amount available for construction and related engineering will also remain unchanged from current estimates over the fiveyear period. For, the two motor fuel taxes make up almost 80% of Transportation s revenues. These taxes along with other miscellaneous fees and charges are sufficient to cover the Transportation department s operating expenses. However, as the 5year outlooks show, monies available for construction will be flat through 2022. * Values have been updated from FY207 budget to reflect adjustments made to the accrual of revenues. 58

REVENUE DISCUSSION MAJOR REVENUE CATEGORIES (Cont.) Income Tax Counties and municipalities receive income tax distributions from the State of Illinois as part of a state revenue sharing program based on the County s unincorporated population. Unlike sales taxes, which are remitted timely, the distribution of income taxes from the State occurs irregularly. Over the past several years, income tax distributions have varied even though the County s unincorporated population has not. The recently passed state budget reduces the state s income tax distribution to the county by 0%, beginning in July of FY207, while potentially accelerating payments this fall. Consequently, the County is expected to receive a reprojected $8.7 million in FY207 income tax revenue, declining to $7.7 million in. Income Tax Revenue 202 208 (Dollars in Millions) $0.0 $8.0 $8.9 $9.8 $9.3 $0.8 $9.4 $8.7 $7.7 $6.0 $4.0 $2.0 $0.0 **Figures subject to rounding 202 203 204 205 206 207 Projected 208 Approved Charges for Services and Other Fee Revenue The Circuit Court Clerk is charged to collect various fees and fines imposed by the 8 th Circuit Court. In FY207, the County originally budgeted $6.8 million as revenue in the General Fund for these fees and fines. As of the end of July 207, the County is projecting to collect $5.8 million. Another $4.3 million of projected Circuit Court Clerk revenues are dedicated to special revenue funds for court automation, circuit clerk document storage, and various other programs. General fund revenues are affected by caseloads, court orders, and traffic offenders who decide to pay fines and fees prior to a court appearance. Caseloads have been steadily falling since 2008. Since 20, 87% of the decline has been in traffic cases. A 203 mandated change in how the Circuit Court Clerk applies administrative fees has resulted in significant revenue loss. In total, revenues collected by the Circuit Court Clerk in and outyears are anticipated to be $5.8 million on an annual basis. The Bail Reform Act of 207 will have an undetermined impact on revenues. 59

REVENUE DISCUSSION MAJOR REVENUE CATEGORIES (Cont.) Traffic violation cases (not including DUIs) comprise about 85% of criminal cases filed with the 8 th Circuit Court. Under a local agreement ordinance, the County receives 38.7% of the revenue from traffic fines, 44.5% goes to municipalities and the remainder to the State. Traffic fines constitute the largest single revenue component, 43.2% of Circuit Court Clerk s income to the General Fund. Traffic violation case volume has declined over 40% since 2008 and is projected to level off in 207. General Fund revenues from traffic tickets are estimated at $6.8 million for. Outyear estimates are assumed to remain flat. The County Recorder collects transfer stamp revenue when property title is sold or transferred and recording fees for the recording of documents. FY207 Recorder revenues were budgeted at $5.7 million and at $5.8 million. In FY203, revenue collected in the Sheriff s Office was up due primarily to an increase in chancery sales combined with a corresponding chancery 95 0 Year Average of Traffic Cases Filed from 2000 to 2009 = 86 thousand 84 50 54 45 35 sale fee increase. Revenues from chancery sales have been falling since FY203 and are projected to level off in as the volume of chancery sales approach normal levels. $0.5 million is budgeted from this revenue source for, and projected to remain flat in the outyears. Total revenue collected from the Sheriff s Office and Jail is expected to be $3.3 million in fiscal years 207 and 208. 34 6 09 09 2008 2009 200 20 202 203 204 205 206 207 Projected **Figures subject to rounding CCC Traffic Cases (Numbers in thousands) Medicaid Budgeted Healthcare and Family Service (HFS Medicaid) reimbursement for the DuPage Care Center, includes $3,373,70 in enhanced (certified) payments anticipated from the state. These payments reflect the current reimbursement methodology adopted by HFS. The Care Center has budgeted an average daily census of 326 residents during the year, which translates to 94.0% occupancy. 75.94% of the budgeted population is anticipated to be funded through the State s Medicaid program. 60

Dupage County, Illinois Revenue Summary by Classification Fiscal Year 208 Approved Budget (Excludes Health Department, ETSB, Grants and Special Service Area) Charges for Services, Other Property Sales,Use, Licenses & Permits Patient Care & Investment & Financing Total Fund Name Taxes Other Taxes Fines & Forfeitures Intergovernmental Water/Sewer Other Income Sources Revenues GENERAL FUND $ 23,47,700 $ 04,876,0 $ 29,03,30 $ 6,208,335 $ $ 2,999,956 $ 536,000 $ 76,87,32 ANIMAL CARE & CONTROL $ $ $ 2,92,000 $ $ $ 4,000 $ $ 2,233,000 COUNTY CLERK DOCUMENT STORAGE 80,000 500 80,500 BUILDING, ZONING & PLANNING 3,0,00 43,000 2,600 3,066,700 GEOGRAPHICAL INFORMATION SYSTEMS (G.I.S.),800,000 6,000,806,000 ILLINOIS MUNICIPAL RETIREMENT (IMRF) 5,56,000 356,930 20,000,802,355 7,335,285 RECORDER DOCUMENT STORAGE 623,500 3,775 627,275 RECORDER G.I.S. 40,000,000 4,000 SOCIAL SECURITY 3,508,500 5,040 3,999,355 7,522,895 TAX SALE AUTOMATION 20,000 37,378 57,378 TORT LIABILITY INSURANCE 3,008,000 75,500 300,000 4,059,500 DUPAGE CARE CENTER 925,007 32,780,747 402,700 2,880,000 36,988,454 DUPAGE CARE CENTER FOUNDATION 200,000 200,000 ARRESTEE'S MEDICAL COSTS 36,000 00 36,00 CORONER'S FEE 69,200 220 69,420 CRIME LABORATORY 36,000 36,000 EMERGENCY DEPLOYMENT REIMBURSEMENT 4,52 4,52 OHSEM COMM EDUCATION & VOLUNTEER OUTREACH PROGRAM 2,625 2,625 SHERIFF POLICE VEHICLE 20,000 20,000 SHERIFF'S BASIC CORRECTIONAL OFFICERS ACADEMY 72,023 72,023 CIRCUIT COURT CLERK ELECTRONIC CITATION 58,000 58,000 CHILDREN'S WAITING ROOM 80,000,000 8,000 CIRCUIT COURT CLERK OPERATIONS & ADMINISTRATION 25,000 25,000 COURT AUTOMATION 2,280,000 2,280,000 COURT DOCUMENT STORAGE 2,254,600 2,254,600 DRUG COURT/MENTAL ILLNESS ALTERNATIVE PROGRAM (MICAP) 200,000 90,000 290,000 LAW LIBRARY 34,085 34,085 NEUTRAL SITE CUSTODY EXCHANGE 200,00 2,50 202,250 PROBATION & COURT SERVICES,8,000 0,000,28,000 STATE'S ATTORNEY RECORDS AUTOMATION 5,000 5,000 JUVENILE TRANSPORTATION 883,000,500 200,000,084,500 DIVISION OF TRANSPORTATION 2,582,000 2,670,769 3 482,792 26,800,000 2 32,535,56 CENTURY HILL LIGHT SERVICE AREA 8,000 80 8,080 TOWNSHIP PROJECT REIMBURSEMENT,500,000,500,000 STORMWATER MANAGEMENT FUND 9,45,000 352,600 67,000 30,000 2,764,500 2,829,00 STORMWATER VARIANCE 0,000 500 0,500 WETLAND MITIGATION BANKS 75,000 00,000 33,250 308,250 WATER QUALITY BMP IN LIEU 50,000 350 50,350 Subtotal Special Revenue Fund $ 2,988,500 $ $ 9,07,37 $ 5,42,220 $ 32,780,747 $ 2,323,958 $ 48,546,20 $ 29,798,952 ENTERPRISE FUND PUBLIC WORKS $ $ $ $ $ 28,82,26 $ $ $ 28,82,26 4 DEBT SERVICES FUNDS $ 3,68,900 $ 6,677,200 $ $ 9,300,000 $ $ 26,200 $ 4,59,904 $ 54,205,204 CAPITAL PROJECT FUNDS $ $ $ $ $ $ 5,400 $ 2,200,000 $ 2,25,400 Grand Total All Funds $ 48,88,00 $ 2,553,2 $ 48,20,627 $ 40,650,555 $ 60,962,873 $ 5,365,54 $ 65,802,4 $ 39,272,994 Note: Figures subject to rounding. Includes the Local Gasoline Tax, Highway Motor Fuel Tax and Highway Impact Fees. 2 Per bond resolution, Highway Motor Fuel taxes and the County Local Gasoline Tax are recognized as revenue in the 205A Transportation revenue bonds debt service fund. Revenues collected exceeding the amount required for the bond debt service payment is subsequently transferred to the Motor Fuel Tax Fund and Local Gas Tax Fund, respectively. 3 Includes construction reimbursements, highway impact fee revenue, and charges for services and permitting fees. 4 Consists of cash transfers from the General Fund of $7.3 million and $7.2 million of cash transfers from Stormwater Management for pledged revenue obligations for debt service. 6

Approved General Fund Revenue Budget by Source (in Millions) Transfers In & Other Financing Sources, $0.5, 0% Miscellaneous, $2.7, % Investment Income, $0.3, 0% Property Taxes, $23., 3% Sales and Use Taxes, $00.4, 57% Fines & Forfeitures, $3.8, 8% **Figures subject to rounding Charges for Services, $3.9, 8% Intergovernmental, $6.2, 9% Licenses and Permits, $.4, % Other Taxes, $4.5, 3% General Fund Revenue History: FY205 (in Millions) 80 60 40 20 00 80 60 40 20 0 $0.0 $0.0 $2.8 $3.6 $2.7 $3.0 $4.8 $3.8 $3.8 $3.8 $6.3 $5.2 $4. $3.9 $9.5 $7.5 $6.2 $6.2 $.4 $.4 $.5 $.4 $4.4 $4.5 $4.0 $4.7 $95.3 $96.3 $99.0 $00.4 $22.7 $22.7 $23. $23. 205 Actual 206 Actual 207 Anticipated 208 Approved Transfers In & Other Financing Sources Investment Income & Miscellaneous Fines and Forfeitures Charges for Services Intergovernmental Licenses and Permits Other Taxes Sales and Use Taxes Property Taxes **Figures subject to rounding 62

Other Financing Sources/Uses FY205 Actual FY206 Actual FY207 Original Budget FY207 Current Budget Approved $ Difference vs. FY207 Original Budget Other Financing Sources/Transfers In 2 General Fund Children's Center Construction $ $ 8,895 $ $ $ $ Court Automation Fund 30,000 30,000 County Infrastructure Fund 400,000 400,000 Tort Liability Total General Fund $ $ 8,895 $ $ $ 530,000 $ 530,000 Illinois Municipal Retirement Fund (IMRF) General Fund $,295,63 $,995,63 $,594,05 $,594,05 $,802,355 $ 208,250 Total Illinois Municipal Retirement Fund (IMRF) $,295,63 $,995,63 $,594,05 $,594,05 $,802,355 $ 208,250 Social Security Fund General Fund $ 3,752,000 $ 3,77,200 $ 3,849,775 $ 3,849,775 $ 3,999,355 $ 49,580 Total Social Security Fund $ 3,752,000 $ 3,77,200 $ 3,849,775 $ 3,849,775 $ 3,999,355 $ 49,580 Tort Liability Fund General Fund $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ Animal Control 94,468 Geographic Information Systems Fee 2,526 Building & Zoning 02,604 Local Gas Tax 684,522 Total Liability Fund $,84,20 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ Animal Control General Fund $ 8,373 $ $ $ $ $ Total Animal Control $ 8,373 $ $ $ $ $ Geographic Information Systems Fee General Fund $ 29,553 $ $ $ $ $ Tort Liability 235 Total Geographic Information Systems Fee $ 29,788 $ $ $ $ $ Building, Zoning & Planning General Fund 4 $ 2,065,536 $ $ $ $ $ County Cash Bond Tort Liability 269,507 Total Building, Zoning & Planning $ 2,335,043 $ $ $ $ $ DuPage Care Center General Fund $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 2,880,000 $ (20,000) Capital Contributions 5 Total DuPage Care Center $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 2,880,000 $ (20,000) Drug Court Drug Court/Micap $ $ $ $ $ $ Total Drug Court $ $ $ $ $ $ Neutral Site Custody Exchange General Fund $ 9,00 $ $ $ $ $ Tort Liability 6,89 Total Neutral Site Custody Exchange $ 5,892 $ $ $ $ $ Youth Home General Fund $ 50,000 $ $ $ $ $ Total Youth Home $ 50,000 $ $ $ $ $ Local Gasoline Tax 2005 Transportation Rev Re $ 0,628,46 $ $ $ $ $ 205A Transportation Revenue Bond,062,057 6,075,574 8,800,000 8,800,000 9,300,000 500,000 Motor Fuel Tax 25,562 General Fund 457,244 Tort Liability 89 Total Local Gasoline Tax $ 22,48,536 $ 6,0,36 $ 8,800,000 $ 8,800,000 $ 9,300,000 $ 500,000 Motor Fuel Tax 2005 Transportation Rev Re $ 6,043,399 $ $ $ $ $ 205A Transportation Revenue Bond 7,692,79 4,837,28 5,600,000 5,600,000 6,000,000 400,000 Total Motor Fuel Tax $ 3,736,90 $ 4,837,28 $ 5,600,000 $ 5,600,000 $ 6,000,000 $ 400,000 Stormwater Management General Fund $ 5,8,766 $ 2,850,000 $ 2,850,000 $ 2,850,000 $ 2,764,500 $ (85,500) 63

Other Financing Sources/Uses FY205 Actual FY206 Actual FY207 Original Budget FY207 Current Budget Approved $ Difference vs. FY207 Original Budget Tort Liability 86,469 200 Stormwater Project 4 Wetlands Mitigation Total Stormwater Management $ 5,205,235 $ 2,850,004 $ 2,850,000 $ 2,850,000 $ 2,764,500 $ (85,500) County Infrastructure Fund General Fund 3 $ $ $ $ $ 2,200,000 $ 2,200,000 Total County Infrastructure Fund $ $ $ $ $ 2,200,000 $ 2,200,000 G.O. Recovery Zone/BABS Bond Debt Service General Fund $ 3,62,560 $ 3,62,560 $ 3,62,560 $ 3,62,560 $ 3,62,400 $ (60) Total G.O. Bond Debt Service $ 3,62,560 $ 3,62,560 $ 3,62,560 $ 3,62,560 $ 3,62,400 $ (60) 20 Drainage Bond Debt Service 2005 Drainage Debt $ 60,000 $ $ $ $ $ Total 20 Drainage Bond Debt Service $ 60,000 $ $ $ $ $ 993 Jail Refunding Bond Debt Service General Fund $ 3,688,60 $ 3,689,200 $ 3,686,840 $ 3,686,840 $ 3,685,800 $ (,040) Total 993 Jail Refunding Bond Debt Service $ 3,688,60 $ 3,689,200 $ 3,686,840 $ 3,686,840 $ 3,685,800 $ (,040) 2006 Stormwater Bond Debt Service Stormwater Management $ 2,059,270 $ 2,06,863 $,98,84 $,98,84 $,98,84 $ Total 2006 Stormwater Bond Debt Service $ 2,059,270 $ 2,06,863 $,98,84 $,98,84 $,98,84 $ 993 Stormwater Bond Debt Service Stormwater Management $ 5,298,400 $ 5,299,480 $ 5,303,520 $ 5,303,520 $ 5,303,520 $ Total 993 Stormwater Bond Debt Service $ 5,298,400 $ 5,299,480 $ 5,303,520 $ 5,303,520 $ 5,303,520 $ 206 Stormwater Bond Debt Service Stormwater Management 2,08,46 Total 206 Stormwater Bond Debt Service $ $ 2,08,46 $ $ $ $ 206 Courthouse Bonds Debt Service 2006 Courthouse Ref 55,42 Total 206 Courthouse Bonds Debt Service $ $ 55,42 $ $ $ $ 205A Transportation Revenue Refund Debt Motor Fuel Tax $ 4,000,000 $ $ $ $ $ 2005 Transportation Revenue Re 7,806,093 Refunding Bond Proceeds 54,542,85 Total 205A Transportation Revenue Refund Debt $ 66,348,944 $ $ $ $ $ 205B Drainage Bond Debt Service 2005 Drainage Debt $,068,0 $ $ $ $ $ Refunding Bond Proceeds 3,2,56 Total 205B Drainage Bond Debt Service $ 4,80,663 $ $ $ $ $ Miscellaneous U.S. Department of Justice $ $ $ $ $ $ Total Miscellaneous $ $ $ $ $ $ Total Other Financing Sources/Transfers In $ 58,408,786 $ 60,079,638 $ 60,54,984 $ 60,54,984 $ 64,296,4 $ 3,78,30 Other Financing Uses/Transfers Out General Fund: Illinois Municipal Retirement Fund (IMRF) $,295,63 $,995,63 $,594,05 $,594,05 $,802,355 $ 208,250 Social Security Fund 3,752,000 3,77,200 3,849,775 3,849,775 3,999,355 49,580 Choose DuPage 4 450,000 DuPage Care Center 5 3,000,000 3,000,000 3,000,000 3,000,000 2,880,000 (20,000) Tort Liability Fund 300,000 300,000 300,000 300,000 300,000 Building, Zoning & Planning,65,536 Stormwater Fund 5,8,766 2,850,000 2,850,000 2,850,000 2,764,500 (85,500) County Infrastructure Fund 3 2,200,000 2,200,000 Youth Home 50,000 Local Gasoline Tax Fund 457,244 Neutral Site Custody Exchange Fund 9,00 Animal Control 8,373 Geographic Information Systems Fee 29,553 U.S. Department of Justice 993 Jail Refinancing Debt Service 3,688,60 3,689,200 3,686,840 3,686,840 3,685,800 (,040) 2002 Jail Refinancing Debt Service 64

Other Financing Sources/Uses FY205 Actual FY206 Actual FY207 Original Budget FY207 Current Budget Approved $ Difference vs. FY207 Original Budget G.O. Recovery Zone/BABS Bond Debt Service 3,62,560 3,62,560 3,62,560 3,62,560 3,62,400 (60) Total General Fund $ 33,786,806 $ 29,64,573 $ 28,893,280 $ 28,893,280 $ 3,244,40 $ 2,35,30 Other Funds: Stormwater 993 Stormwater Refinancing $ 5,298,400 $ 5,299,480 $ 5,303,520 $ 5,303,520 $ 5,303,520 $ 2006 Stormwater Refinancing 2,059,270 2,06,863 206 Stormwater Refinancing,98,84,98,84,98,84 Total Stormwater Fund $ 7,357,670 $ 7,36,343 $ 7,22,704 $ 7,22,704 $ 7,22,704 $ Tort Liability Geographic Information Systems Fee $ 235 $ $ $ $ $ Building, Zoning & Planning 269,507 Neutral Site Custody Exchange Fund 6,89 Local Gasoline Tax Fund 89 Stormwater Fund 86,469 DuPage Care Center 5 Total Tort Liability $ 363,92 $ $ $ $ $ Animal Control Tort Liability $ 94,468 $ $ $ $ $ Total Animal Control $ 94,468 $ $ $ $ $ Court Automation General Fund $ $ $ $ $ 30,000 $ 30,000 Total Court Automation $ $ $ $ $ 30,000 $ 30,000 Building, Zoning & Planning Tort Liability $ 02,604 $ $ $ $ $ Total Building, Zoning & Planning $ 02,604 $ $ $ $ $ Geographic Information Systems Fee Tort Liability $ 2,526 $ $ $ $ $ Total Geographic Information Systems Fee $ 2,526 $ $ $ $ $ County Cash Bond Fund Transfer to Building, Zoning & Planning $ $ $ $ $ $ Total County Cash Bond Fund $ $ $ $ $ $ Local Gasoline Tax Tort Liability $ 684,522 $ $ $ $ $ Total Local Gasoline Tax $ 684,522 $ $ $ $ $ Motor Fuel Tax Transfer to Local Gas Tax $ $ 25,562 $ $ $ $ 205A Transportation Rev 4,000,000 Total Motor Fuel Tax $ 4,000,000 $ 25,562 $ $ $ $ County Infrastructure Fund Transfer to General Fund 3 $ $ $ $ $ 400,000 $ 400,000 Total County Infrastructure Fund $ $ $ $ $ 400,000 $ 400,000 Children's Center Fac Construction Transfer to General Fund $ $ 8,895 $ $ $ $ Transfer to Stormwater Management 4 Total Children's Center Fac Construction $ $ 8,899 $ $ $ $ 2006 Courthouse Bond Debt Service Transfer out 206 Courthouse Bonds $ $ 55,42 $ $ $ $ Total 2006 Courthouse Bond Debt Service $ $ 55,42 $ $ $ $ 2006 Stormwater Bond Debt Service Transfer out 206 Stormwater Bond $ $ 2,08,46 $ $ $ $ Total 2006 Stormwater Bond Debt Service $ $ 2,08,46 $ $ $ $ 2005 Transportation Bond Debt Service Local Gasoline Tax $ 0,628,46 $ $ 8,800,000 $ 8,800,000 $ 9,300,000 $ 500,000 Motor Fuel Tax 6,043,399 5,600,000 5,600,000 6,000,000 400,000 65

Other Financing Sources/Uses FY205 Actual FY206 Actual FY207 Original Budget FY207 Current Budget Approved $ Difference vs. FY207 Original Budget 205A Transportation Rev 7,806,093 Total 2005 Transportation Bond Debt Service $ 24,477,908 $ $ 24,400,000 $ 24,400,000 $ 25,300,000 $ 900,000 205A Transportation Bond Debt Service Local Gasoline Tax $,062,057 $ 6,075,574 $ $ $ $ Motor Fuel Tax 7,692,79 4,837,28 Payment to Refund Bond Escrow Agent 54,542,85 Total 2005 Transportation Bond Debt Service $ 73,297,698 $ 20,92,702 $ $ $ $ 2005 Drainage Bond Debt Service 205B Drainage Bond $,068,0 $ $ $ $ $ 20 Drainage Debt 60,000 Total 2005 Drainage Bond Debt Service $,28,0 $ $ $ $ $ 205B Drainage Bond Debt Service Payment to Refund Bond Escrow Agency $ 3,2,56 $ $ $ $ $ Total 205B Drainage Bond Debt Service $ 3,2,56 $ $ $ $ $ Total Other Funds $ 24,62,979 $ 30,95,065 $ 3,62,704 $ 3,62,704 $ 33,05,704 $,430,000 Total Other Financing Sources/Transfers Out $ 58,408,785 $ 60,079,638 $ 60,54,984 $ 60,54,984 $ 64,296,4 $ 3,78,30 Grand Total $ $ $ $ $ $ Note: Figures subject to rounding. In FY205, interfund charges for indirect costs were eliminated for Building, Zoning & Planning, DuPage Care Center, Local Gasoline Tax, Stormwater Management Neutral Site Custody Exchange Fund, Animal Control and Geographic Information Systems. 2 The Other Financing Sources/Transfers In does not include sale of assets. 3 Beginning in $2.2 million is transferred from the General Fund to the Infrastructure fund for the operation and maintenance of facilities, formerly expended out of the General Fund Capital accounting unit. Per FIR057 the first $400 thousand is returned to the County General Fund. 4 Beginning in FY206, $425 thousand for Choose DuPage has been budgeted directly in the General Fund. In prior years, monies were transferred to the Building, Zoning & Planning Fund, which made the expenditure to Choose DuPage. 5 FY204 DuPage Care Center Other Financing Sources include indirects costs owed to General Fund and the Tort Liability Fund. 66

DuPage County Financial Plan Expenditure/Budget History by Fund Type by Expenditure Category (Dollars in Thousands) FY205 Actual FY206 Actual FY207 Original Budget Approved Dollar Change FY207 Percent Change FY207 GENERAL FUND Personnel $ 09,932. $,884.2 $ 4,436.4 $ 2,427.5 $ (2,008.9).8% Commodities 4,802.8 4,929.8 4,388.7 4,323. (65.6).5% Total Contractual Services 22,466.3 24,743.6 25,29.0 26,865.9,646.9 6.5% Capital Outlay 4,639.5 3,87.4 4,066.7 2,00.4 (2,056.3) 50.6% Bond and Debt 0.0% Transfers Out 33,786.8 29,64.6 28,893.3 3,244.4 2,35. 8.% Total General Fund $ 75,627.5 $ 74,539.6 $ 77,004. $ 76,87.3 $ (32.8) 0.% SPECIAL REVENUE FUNDS Personnel $ 67,280.8 $ 68,82.9 $ 72,405.8 $ 7,700.8 $ (705.0).0% Commodities 8,863.6 8,65.9 0,937.4 0,65. (322.3) 2.9% Contractual Services 27,09.9 27,539.2 35,778.8 37,764.6,985.8 5.6% Capital Outlay 9,386.7 6,44.0 37,400.6 32,422.6 (4,978.0) 3.3% Bond and Debt 0.0% Transfers Out 2,605.7 7,386.9 7,22.7 7,35.7 30.0.8% Total Special Revenue Funds $ 35,228.7 $ 28,795.9 $ 63,744.3 $ 59,854.8 $ (3,889.5) 2.4% ENTERPRISE FUNDS Personnel $ 8,068.3 $ 8,98.0 $ 8,220.4 $ 8,866.5 $ 646. 7.9% Commodities,555.9,536.7,469.7,435.7 (34.0) 2.3% Contractual Services 0,989.,607. 3,762.6 3,03.6 (659.0) 4.8% Capital Outlay 8,52.8 7,299.4 (853.4) 0.5% Depreciation Expense 3,243.4 3,455.7 0.0% Bond and Debt 560.7 509.9,95.9,950.7 (.2) 0.% Transfers Out 0.0% Total Enterprise Funds $ 24,47.4 $ 25,307.4 $ 33,557.4 $ 32,655.9 $ (90.5) 2.7% CAPITAL PROJECT FUNDS Personnel $ $ $ $ $ 0.0% Commodities 5.9 0.0% Contractual Services,25. 408.2,505.9,06.7 (444.2) 29.5% Capital Outlay,636.5 2,479.8 3,83.3 3,845. 0,03.8 26.4% Bond and Debt 0.0% Transfers Out 8.9 400.0 400.0 0.0% Total Capital Project Funds $ 2,85.6 $ 2,92.8 $ 5,337.2 $ 5,306.8 $ 9,969.6 86.8% DEBT SERVICE FUNDS Personnel $ $ $ $ $ 0.0% Commodities 0.0% Contractual Services 0.0% Capital Outlay 0.0% Bond and Debt 30,802.9 82,960.9 29,754.2 29,564.2 (90.0) 0.6% Transfers Out 2,06.3 23,509.3 24,400.0 25,300.0 900.0 3.7% Total Debt Service Funds $ 42,89.2 $ 06,470.2 $ 54,54.2 $ 54,864.2 $ 70.0.3% ALL FUNDS Personnel $ 85,28.2 $ 88,895. $ 95,062.6 $ 92,994.8 $ (2,067.8).% Commodities 5,222.3 5,088.3 6,795.8 6,373.9 (42.9) 2.5% Contractual Services 6,762.4 64,298. 76,266.3 78,795.8 2,529.5 3.3% Capital Outlay 25,662.7 22,738.2 53,45.4 55,577.5 2,26. 4.0% Bond and Debt 34,046.3 86,46.6 29,754.2 29,564.2 (90.0) 0.6% Transfers Out 58,969.5 60,589.6 62,466.9 66,246.8 3,779.9 6.% TOTAL ALL FUNDS $ 480,944.4 $ 438,025.9 $ 433,797.2 $ 439,553.0 $ 5,755.8.3% Note: Figures subject to rounding. Transfers Out for debt service are pledged revenues collected in one fund such as the General Fund and Stormwater Funds, and transferred to the respective debt service funds for bond and interest payment on debt when due. Also includes pledged revenue transfers for the Transportation revenue bond debt service. 67

Approved All Funds Excludes Grants, Health Department & Special Service Areas (Dollars in Millions) BY FUND TYPE BY CATEGORY Enterprise $32.6 7% Capital Projects $5.3 4% Special Revenue $59.8 36% Debt Service $29.6 7% General Fund $76.9 40% Transfers Out Debt Svc $25.3 6% Personnel $93.0 44% Commodities $6.4 4% Contractual Services $78.8 8% Capital Outlay $55.5 2% Other Financing Uses $66.2 5% Bond and Debt $29.6 7% Note: Figures subject to rounding. Transfers Out for debt service are pledged revenues collected in one fund such as the General Fund and Stormwater Funds, and transferred to the respective debt service funds for bond and interest payment on debt when due. Also includes pledged revenue transfers for the Transportation revenue bond debt service. 68