TO: FROM: SUBJECT: Chairman Robert J. Schillerstrom Members of the DuPage County Board All Elected Officials All Department Heads James W. Rasins, C.P.A., C.F.E., County Auditor Quarterly Financial Report DATE: July 24, 2003 In accordance with Chapter 55, Act 5, Section 3-1005, Illinois Compiled Statutes, the following Quarterly Financial Report of the financial operations of DuPage County as of May 31, 2003 is presented. This report presents a comparison of actual and anticipated revenues, as well as information regarding the amount of appropriations, expenditures, and encumbrances for all funds of DuPage County, the Health Department, and the Special Service Areas appropriated by the County Board. Anticipated revenue amounts reported represent the revenue expected as of the beginning of the current fiscal year. Actual revenue, appropriations, expenditures, and encumbrance amounts, represent amounts at the end of the report period. The calculation of the results of operations for each fund presented is based upon the amount of actual revenues and expenditures for the report period, during the current and previous fiscal years. This report also presents cash receipt and disbursement data for other county funds maintained by the County Treasurer. Note (Added July 23, 2003): Subsequent to the release of this report, it was determined that various Corporate Fund expenditure amounts were not recorded by the DuPage County Finance Department in the budgetary accounting and control system that provided the expenditure information used as the basis for the report. The accompanying report has been updated to reflect the actual Corporate Fund expenditures made during the six months ended May 31, 2003. - i -
Table Of Contents Schedule Page Letter of Transmittal i Table of Contents ii - iv Operations Spotlight I- IV Corporate Fund Summary Schedule of Actual and Anticipated Revenues Schedule 1 1 Detailed Schedule of Actual Revenues Schedule 2 2-7 Schedule of Appropriations, Expenditures, and Encumbrances Schedule 3 8-14 Schedule of Net Results of Operations Schedule 4 15 Special Revenue Funds General Government Animal Control Fund Schedule 5 16 County Cash Bond Fund Schedule 6 17 County Clerk Document Storage Fund Schedule 7 18 Document Storage Maintenance Fund Schedule 8 19 Election Equipment Project Fund Schedule 9 20 Geographic Information System Fee Fund - Data Processing Schedule 10 21 Geographic Information System Fee Fund - Recorder Schedule 11 22 Illinois Municipal Retirement Fund Schedule 12 23 Law Library Fund Schedule 13 24 Liability Insurance Fund Schedule 14 25 Social Security Fund Schedule 15 26 Tax Sale Automation Fund Schedule 16 27 Public Safety Arrestee's Medical Cost Fund Schedule 17 28 Crime Laboratory Fund Schedule 18 29 Illinois Criminal Justice Authority Grant Fund Schedule 19 30-31 Illinois Emergency Management Agency Grant Fund Schedule 20 32 Illinois State Grant Funding Fund Schedule 21 33-34 United States Department of Justice Grant Fund Schedule 22 35-36 Highway Highway Impact Fee Fund Schedule 23 37 Local Gasoline Tax Fund Schedule 24 38 Motor Fuel Tax Fund Schedule 25 39 Motor Fuel Tax Bond 2001 Project Fund Schedule 26 40 Human Services Community Development Block Sub-Grant Fund Schedule 27 41 Community Development Fund Schedule 28 42-43 - ii -
Table Of Contents Schedule Page Special Revenue Funds (continued) Human Services (continued) Convalescent Center Operating Fund Schedule 29 44 DuPage County Housing Authority Grant Fund Schedule 30 45 Illinois Department of Commerce and Community Affairs Fund Schedule 31 46-47 Illinois Department of Employment Security Grant Fund Schedule 32 48 Illinois Department of Human Services Grant Fund Schedule 33 49 Illinois Department of Public Aid Grant Fund Schedule 34 50 Illinois Department of Transportation Grant Fund Schedule 35 51 Illinois Department on Aging Grant Fund Schedule 36 52 Illinois First Grant Fund Schedule 37 53 Illinois Violence Prevention Authority Grant Fund Schedule 38 54 Naperville CDC Sub-Grant Fund Schedule 39 55 RTA Job Access Program Grant Fund Schedule 40 56 Judicial Child Support State Disbursement Unit Fund Schedule 41 57 Children's Waiting Room Fee Fund Schedule 42 58 Clerk of the Circuit Court Document Storage Fund Schedule 43 59 Court Automation Fund Schedule 44 60 Courthouse 2001 Project Fund Schedule 45 61 Courthouse Restricted Sub-Fund Schedule 46 62 Illinois Attorney General's Office Grant Fund Schedule 47 63 National Children's Alliance Grant Fund Schedule 48 64 Neutral Site Custody Exchange Fund Schedule 49 65 Probation Services Fund Schedule 50 66 Welfare Fraud Forfeiture Fund Schedule 51 67 Youth Home Fund Schedule 52 68 Public Works Drainage 2001 Bond Project Fund Schedule 53 69 DuPage River Restoration Grant Schedule 54 70 Environment-Related Public Works Project Fund Schedule 55 71 Environmental Related Education Fund Schedule 56 72 Public Works Bond Fund Schedule 57 73 Solid Waste Management Fund Schedule 58 74 Stormwater Bond Project Fund Schedule 59 75 Stormwater Management Fund Schedule 60 76 Stormwater Variance Fee Fund Schedule 61 77 Sunnyside Park Water Quality Improvement Fund Schedule 62 78 Wetland Mitigation Fund Schedule 63 79 Debt Service Courthouse Bond Refinance Fund Schedule 64 80 Drainage 2001 Bond Debt Service Fund Schedule 65 81 Election Equipment Debt Service 2001 Fund Schedule 66 82 - iii -
Table Of Contents Schedule Page Special Revenue Funds (continued) Debt Service (continued) Jail Expansion Project Bond Refinance Fund Schedule 67 83 Refinancing Jail Bond Debt Service 2002 Fund Schedule 68 84 Refinancing Stormwater Bond Debt Service 2002 Fund Schedule 69 85 Stormwater Bond Debt Service FY01 Fund Schedule 70 86 Stormwater Project Bond Refinance Fund Schedule 71 87 Trust and Agency Funds Building Bond Fund Schedule 72 88 Clearing Account Fund Schedule 73 89 County Payroll Deduction Fund Schedule 74 90 Domestic Relations Legal Fund Schedule 75 91 Employee Flexible Benefits Fund Schedule 76 92 Employee I.M.R.F. Plan Fund Schedule 77 93 Employee Savings Bond Plan Fund Schedule 78 94 Employee Special Wage Deduction Fund Schedule 79 95 Employees' Benefits Fund Schedule 80 96 Enhanced 911 Telephone System Fund Schedule 81 97 Illinois Drug Enforcement/State's Attorney Fund Schedule 82 98 Intermediate Processing Facility Earnest Deposit Fund Schedule 83 99 Miscellaneous Federal Forfeitures/State's Attorney Fund Schedule 84 100 Sale in Error Interest Fund Schedule 85 101 Self Insurer's Escrow Fund Schedule 86 102 Special Fund Schedule 87 103 Tax Sale Indemnity Fund Schedule 88 104 Township Projects Fund Schedule 89 105 U.S.C. Drug Enforcement/State's Attorney Fund Schedule 90 106 Wireless 911 Telephone System Fund Schedule 91 107 Zoning Department Trust Fund Schedule 92 108 Health Department Funds Health Fund Schedule 93 109-110 Health Department I.M.R.F. Fund Schedule 94 111 Health Department Payroll Deduction Fund Schedule 95 112 Health Department Social Security Fund Schedule 96 113 Special Service Area Fund Schedule 97 114-116 Alphabetical Index 117-124 - iv -
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OPERATIONS SPOTLIGHT In order to enhance the understanding of DuPage County operations, each DuPage County Quarterly Financial Report includes a brief discussion of the operations and finances of selected offices, departments, or funds. This Report highlights the Office of the County Coroner, the Animal Control Fund, the Supervisor of Assessments, and the Jury Commission. Office of the County Coroner The Office of the County Coroner (Office) is responsible for the professional investigation of the manner and cause of deaths occurring within the County, which are of the type mandated by the State to be investigated by the Office. The Office investigates only deaths that occur within the County without regard to the location of the original incident. A staff of fourteen conducts investigations of natural and unnatural deaths under the supervision of the elected County Coroner. To accomplish this task the Office may rely on the expertise of specialists in the fields of pathology, toxicology, radiology, odontology, anthropology, and other areas. The manner and cause of death may be determined through an inquest, which is an inquiry that is neither a civil nor a criminal trial proceeding. The inquest is conducted by the Coroner or Deputy Coroner with a court reporter and six jurors present. A total of 248 inquests were held during 2002. The operations of the Office are financed with an appropriation in the Corporate Fund. The fiscal year 2003 budget appropriation for the Office is $1,283,037. Personnel-related costs and contractual expenses account for 65% and 32% of the Office budget, respectively. During fiscal year 2002, total Office expenditures increased by 2% over the prior year, to $1,280,557. Office expenditure information for the most recent five fiscal years is presented in the chart. 900 800 700 600 500 400 300 200 100 0 Office of the County Coroner Expenditures by Category Fiscal Years 1998-2002 1998 1999 2000 2001 2002 Personnel Commodities Contractual - I -
OPERATIONS SPOTLIGHT Animal Control Fund The single purpose of the Animal Control Fund (Fund) is to finance the operations of the Animal Care and Control Department (Department). The Department exists to: Prevent and control rabies through bite investigation and rabies registration; Enforce state and county animal-related laws; Operate a shelter for stray and owner-relinquished non-native animals; Adopt unwanted animals to responsible homes; Euthanize unwanted animals not suitable for adoption; Promote responsible pet-ownership and animal welfare; Rescue animals that are lost, diseased, injured, or in peril; and, Provide public education programs. 1,200 1,000 800 600 400 200 0 Animal Control Fund Revenues and Expenditures Fiscal Years 1998-2002 1998 1999 2000 2001 2002 Revenues Expenditures The primary source of revenue in the Fund is a $6.00 annual rabies registration fee paid by owners of cats and dogs when their pets are vaccinated against rabies. Registration fees accounted for $662,513 of the total $854,320 in Fund revenues received during the 2002 fiscal year. Other fees collected during 2002 for adoptions, education programs, euthanasia, unwanted animals, etc., amounted to $191,807. Personnel-related costs typically reflect the most significant category of Department operating expenditures recorded in the Fund. During 2002, these costs comprised 66% of the $818,181 total Fund expenditures. Contractual costs, including amounts spent for indirect cost reimbursements, utilities, and building and vehicle maintenance, made up 25% of the total 2002 expenditures. - II -
OPERATIONS SPOTLIGHT The 2003 Department budget anticipates total annual revenue and expenditures of $871,000, and $877,984, respectively. At the mid-point in the 2003 fiscal year, revenues of $387,126 have been received, and expenditures totaling $497,563 have been made. Supervisor of Assessments The Office of the Supervisor of Assessments (Office) plays an integral role in the process used to determine the assessed value of real estate located in the County. The Office provides statistical assessment data to the Illinois Department of Revenue, as well as technical advice and information regarding current legislation to the nine Township Assessors in the County and to the Board of Review. The Office correlates the work of the Township Assessors in ensuring the equalization of property assessments within the County, and is responsible for publishing assessment change notices and notifying taxpayers of assessment changes. The Office administers various property tax exemptions based on property ownership and use, and provides staff support for the Board of Review. Office operations are financed with an appropriation in the Corporate Fund. Expenditures from the appropriation during the 2002 fiscal year totaled $869,220, with personnel-related costs accounting for $706,256, and contractual costs amounting to $155,986. Operating costs during 2003 are expected to be $1,344,951, representing a 55% increase over actual 2002 costs. The change is attributed to additional postage and newspaper publication costs incurred as part of the four-year reassessment cycle in the County. During this process, each taxpayer is required to receive mail notification of the assessed value of owned property, with such information also published in local newspapers. 800 700 600 500 400 300 200 100 0 Supervisor of Assessments Expenditures by Category Fiscal Years 1998-2002 1998 1999 2000 2001 2002 Personnel Commodities Contractual - III -
Jury Commission OPERATIONS SPOTLIGHT The Jury Commission (Commission) is responsible for the selection, utilization, and management of individuals who serve as jurors during trials in the 18 th Judicial Circuit Court and during inquests held by the County Coroner. The Circuit Court Judges appoint three jury commissioners, who annually compile a list of DuPage County residents eligible to be called for jury service. The sources of the 650,000 names on this list include registered voters, and holders of driver s licenses and State-issued identification cards. The Commission randomly selects from this list, those individuals to be summoned for jury service. The 18 th Judicial Circuit Court uses the one day/one trial system of jury service. Under this system, a summoned individual serves for the longer of one day, or if selected to serve on a jury, the duration of that trial. Once an individual is summoned for jury service by the Commission, that person will not be summoned again for a period of at least one year. Commission operations are financed through an appropriation in the Corporate Fund. The 2003 fiscal year appropriation for the Commission was $712,772, with $450,000 (63%) of that amount budgeted for anticipated payments to individuals required to report for jury service. These individuals receive compensation for mileage from their municipality of residence to the Courthouse, plus a per-diem amount of $10 for the first day, and $15 for each succeeding day. The 2003 appropriation also includes $172,402 for personnel costs related to Commission operations. Total expenditures for Commission operations during the 2002 fiscal year amounted to $597,734. That total included $363,793 spent for juror compensation, and $167,087 for personnel-related costs. 500 400 300 200 100 0 Jury Commission Expenditures by Category Fiscal Years 1998-2002 1998 1999 2000 2001 2002 Personnel Commodities Contractual - IV -
CORPORATE FUND SUMMARY SCHEDULE OF ACTUAL AND ANTICIPATED REVENUES Schedule 1 Revenues Anticipated Actual County Board $ 79,003,521.00 $ 30,207,086.43 County Administrator 16,000.00 4,723.62 Public Works Drainage 1,140,000.00 1,140,000.00 Environmental Issues 823,269.00 7,244,390.37 Public Transit 100,000.00 0.00 Clerk of the Circuit Court 16,575,000.00 8,347,759.62 Circuit Court 65,100.00 33,748.04 County Sheriff 2,172,179.00 799,659.47 County Jail 5,465,000.00 1,590,940.04 Sheriff's Merit Commission 0.00 25.00 State's Attorney 2,098,500.00 1,078,711.43 State's Attorney Children's Center 100,000.00 23,250.67 County Coroner 33,000.00 17,148.00 Office of Emergency Management 88,000.00 43,374.36 Circuit Court Probation 2,490,250.00 494,409.49 D.U.I. Evaluation Program 900,000.00 497,430.00 County Auditor 7,600.00 7,827.83 Regional Office of Education 325.00 145.00 Supervisor of Assessments 49,600.00 20,200.63 County Clerk 624,000.00 229,436.67 County Treasurer 1,218,600.00 422,418.02 County Recorder 9,510,000.00 6,596,456.73 Liquor Control Commission 150,000.00 12,100.00 County Development Department 1,282,000.00 583,969.77 Historical Museum 2,500.00 4,479.85 Human Services 580,000.00 583,816.00 Human Resources 225,000.00 269,070.41 Outside Agency Support Service 0.00 1,250.00 Subsidized Taxi Fund 500,000.00 242,912.00 Facilities Management 3,491,734.00 219,415.54 Information Technology 783,710.00 346,977.14 Personnel Department 431,500.00 32,316.94 Personnel - Security 62,400.00 40,428.64 Credit Union 94,292.00 74,617.33 Finance Department 1,557,650.00 390,692.56 Corporate Fund - Capital 0.00 1,119,325.00 County Audit - External Audit Services 2,000.00 640.00 Corporate Fund Insurance 112,300.00 126,345.05 Corporate Fund Special Accounts 23,500.00 4,792.56 Psychological Services 325,000.00 179,813.43 Board of Election Commissioners 90,000.00 87,972.77 Grand Total $ 132,193,530.00 $ 63,120,076.41 1
CORPORATE FUND DETAILED SCHEDULE OF ACTUAL REVENUES Schedule 2 Revenues: Actual County Board Supplemental County-wide sales tax $ 15,755,453.65 County share state income tax 3,858,377.79 Proceeds from real property sale 3,160,461.50 Interest and penalty on taxes 3,003,000.00 County sales tax - unincorporated areas 2,343,935.05 Personal property replacement taxes 1,014,005.82 Off-track mutuels fees 430,055.63 Real estate taxes 225,398.33 Telecommunications cable fees 201,357.13 Interest on investments Class C funds 100,258.76 Miscellaneous 38,506.12 Transfer of interest from Class A funds 32,609.08 Transfer of interest from Class B funds 16,205.50 Transfer of interest from Class D funds 13,410.67 Back taxes 8,889.32 State disbursement of unclaimed property 3,860.20 Reimbursement from Welfare to Work Formula Grant 369.89 Collector's interest distribution 362.08 Administrative stipend on senior citizen deferments 300.00 Motor Fuel Tax 95 tax escrow 100.00 Replacement vehicle tax 98.00 Eliminated levies back taxes 71.91 County Administrator Cost reimbursement from Stormwater 2,361.81 Cost reimbursement from Animal Control 1,361.81 Salary reimbursement from Local Gas Tax Fund 1,000.00 Public Works Drainage Reimbursement from Local Gas Tax Fund 1,140,000.00 Environmental Issues Reimbursement from Local Gas Tax Fund 7,061,214.00 West DuPage transfer station site fee 100,000.00 DuKane transfer station fees 72,970.35 Delegation agreement 10,206.02 Clerk of the Circuit Court Earnings 5,359,262.79 Bond forfeitures 1,289,890.50 Bailiff costs fees 715,633.44 Court system maintenance fees 710,236.62 Interest on trust funds 251,952.37 D.U.I. education fees 17,346.40 Public Defender's office reimbursements 3,437.50 2
CORPORATE FUND DETAILED SCHEDULE OF ACTUAL REVENUES Schedule 2 Revenues: Actual Circuit Court Reimbursement for interpreter services $ 30,698.75 Violent sex offender reimbursement from state 2,143.89 Miscellaneous 905.40 County Sheriff Earnings 406,004.79 Reimbursement for detail duty 154,437.50 Township patrols 140,607.92 Reimbursement from B.A.T.T.L.E. Grant 33,906.00 Cafeteria fines 31,732.01 State training reimbursements 10,273.28 D.U.I. prevention fines 8,360.00 Miscellaneous 6,932.26 Accident report copies 5,968.60 Unclaimed property 1,437.11 County Jail Federal reimbursements 886,403.70 Telephone commissions 243,334.33 Reimbursement from Arrestees' Medical Cost Fund 153,415.00 Bond processing fees 108,167.75 Work release program 73,413.36 S.W.A.P. reimbursements 58,714.27 Reimbursement of insurance expenses 37,753.12 Reimbursement of non-county kitchen expenses 13,638.40 Miscellaneous 5,550.12 Reimbursement from Social Security Administration 5,400.00 Reimbursement for professional services - Inmate Account 5,149.99 Sheriff's Merit Commission Miscellaneous 25.00 State's Attorney Fines 781,407.87 Earnings 127,029.76 Reimbursement for Drug Court 82,000.00 State salary reimbursements 46,775.00 Reimbursement from B.A.T.T.L.E. Grant 41,256.00 Miscellaneous 242.80 State's Attorney Children's Center Salary reimbursements 13,947.34 Salary reimbursements from Children Advocacy Program Grant 6,779.05 Funds received from expired grant 1,894.94 Funds received 629.34 3
CORPORATE FUND DETAILED SCHEDULE OF ACTUAL REVENUES Schedule 2 Revenues: Actual County Coroner Fees $ 9,410.00 Report copies 7,738.00 Office of Emergency Management Federal reimbursements 43,374.36 Circuit Court Probation State salary reimbursements 339,195.42 Probation drug testing 57,456.91 D.U.I. Monitoring fee 41,449.00 Parent reimbursements for child care 39,696.39 State reimbursements for child care 15,484.00 Miscellaneous 1,127.77 D.U.I. Evaluation Program Program fees 497,430.00 County Auditor Miscellaneous 6,174.00 Indirect cost reimbursements 1,653.83 Regional Office of Education Transportation reimbursement 145.00 Supervisor of Assessments State salary reimbursements 15,471.28 Miscellaneous 4,729.35 County Clerk Earnings 217,013.61 Sale of maps 10,026.00 Interest on tax redemptions 1,780.50 Interest earned 616.56 County Treasurer Administration fees - inheritance tax collections 405,396.79 Funds transfer from Inheritance Tax Fund 9,866.99 Sale of outstanding check list 4,230.00 Sale of computer lists for tax sale 2,300.00 Miscellaneous 319.19 Sale of electronic real estate tax payment information 155.80 Sale of office lists 149.25 4
CORPORATE FUND DETAILED SCHEDULE OF ACTUAL REVENUES Schedule 2 Revenues: Actual County Recorder Earnings $ 6,596,456.73 Liquor Control Commission Licenses issued 12,100.00 County Development Department Various permits 520,384.00 Zoning Board of Appeals fees 41,964.21 Other services 7,518.26 Elevator inspections 7,469.00 Sale of basic maps, plans and publications 2,270.00 Plat reviews 1,690.00 Court fines 1,470.00 Miscellaneous 1,204.30 Historical Museum Donations 4,479.85 Human Services Reimbursement from Local Gas Tax Fund 580,000.00 Para-Transit revenue 3,706.00 Pilot II ID replacement 110.00 Human Resources Grant funds reimbursements 269,070.41 Outside Agency Support Service Refunds and repayments 1,250.00 Subsidized Taxi Fund Program funds received 242,912.00 Facilities Management Rental of office space 167,903.25 Miscellaneous 48,236.95 Commissions on telephone and vending machines 1,900.34 Rental of real property 1,375.00 5
CORPORATE FUND DETAILED SCHEDULE OF ACTUAL REVENUES Schedule 2 Revenues: Actual Information Technology Services rendered to outside users $ 209,928.80 Services rendered 49,599.62 Health Department telephone reimbursements 42,743.16 Printing, materials and microfilming reimbursements 29,636.25 State Disbursement Unit telephone reimbursements 13,666.11 Miscellaneous 904.87 Telephone commissions 408.15 Refunds and overpayments 90.18 Personnel Department Indirect cost reimbursements 16,476.62 Forest Preserve reimbursements 12,500.00 Tuition reimbursements 3,315.32 Miscellaneous 25.00 Personnel - Security Indirect cost reimbursements 40,308.64 Miscellaneous 120.00 Credit Union Salary reimbursements 74,617.33 Finance Department Indirect cost reimbursements 324,631.19 Stockroom reimbursements 31,288.55 Impact Fee administration costs reimbursements 21,893.32 Sale of surplus 11,670.35 Miscellaneous 936.90 Restitution payments 147.50 Refunds and overpayments 124.75 Corporate Fund - Capital Reimbursement from Local Gas Tax Fund 1,119,325.00 County Audit - External Audit Services Reimbursement 640.00 Corporate Fund Insurance Reimbursements from other funds 118,345.05 Settlement on losses 8,000.00 Corporate Fund Special Accounts Legal services reimbursements 4,156.91 Repair and maintenance reimbursements 635.65 6
CORPORATE FUND DETAILED SCHEDULE OF ACTUAL REVENUES Schedule 2 Revenues: Actual Psychological Services Domestic violence fees $ 73,899.18 D.U.I. program fees 56,004.25 Caring, Coping and Children Program fees 49,880.00 Miscellaneous 30.00 Board of Election Commissioners State reimbursements for judges 70,040.00 Fees collected 11,322.00 Miscellaneous 6,610.77 Grand Total $ 63,120,076.41 7
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances County Board Personnel $ 1,099,627.00 $ 585,083.35 $ 0.00 Commodities 6,100.00 2,221.06 0.00 Contractual expense 487,900.00 226,537.53 173,644.11 Total $ 1,593,627.00 $ 813,841.94 $ 173,644.11 County Administrator Personnel $ 176,011.00 $ 83,743.62 $ 0.00 Commodities 1,500.00 0.00 0.00 Contractual expense 4,000.00 232.07 0.00 Total $ 181,511.00 $ 83,975.69 $ 0.00 Public Works Drainage Contractual expense $ 218.00 $ 0.00 $ 217.59 Total $ 218.00 $ 0.00 $ 217.59 Environmental Issues Personnel $ 261,600.00 $ 139,437.39 $ 0.00 Commodities 14,500.00 618.22 1,014.10 Contractual expense 5,613,572.00 4,201,585.44 830,225.55 Total $ 5,889,672.00 $ 4,341,641.05 $ 831,239.65 Public Transit Contractual expense $ 126,750.00 $ 26,750.00 $ 0.00 Total $ 126,750.00 $ 26,750.00 $ 0.00 Clerk of the Circuit Court Personnel $ 7,343,200.00 $ 3,449,644.26 $ 0.00 Commodities 198,325.00 43,529.91 15,020.95 Contractual expense 580,105.00 308,402.74 0.00 Total $ 8,121,630.00 $ 3,801,576.91 $ 15,020.95 Circuit Court Personnel $ 1,150,517.00 $ 539,255.77 $ 0.00 Commodities 118,523.00 28,169.18 50,327.40 Contractual expense 934,135.00 268,908.99 63,992.20 Total $ 2,203,175.00 $ 836,333.94 $ 114,319.60 Drug Court Contractual expense $ 70,000.00 $ 0.00 $ 0.00 Total $ 70,000.00 $ 0.00 $ 0.00 8
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances Public Defender Personnel $ 2,124,279.00 $ 967,890.39 $ 0.00 Commodities 39,148.00 17,076.09 7,533.60 Contractual expense 153,450.00 50,093.62 0.00 Total $ 2,316,877.00 $ 1,035,060.10 $ 7,533.60 Jury Commission Personnel $ 172,402.00 $ 80,828.61 $ 0.00 Commodities 82,000.00 30,120.94 0.00 Contractual expense 458,370.00 197,964.54 0.00 Total $ 712,772.00 $ 308,914.09 $ 0.00 County Sheriff Personnel $ 33,556,126.00 $ 16,040,231.11 $ 0.00 Commodities 2,632,388.00 739,163.76 957,608.20 Contractual expense 2,714,796.00 759,197.63 399,735.80 Total $ 38,903,310.00 $ 17,538,592.50 $ 1,357,344.00 Sheriff's Merit Commission Personnel $ 16,500.00 $ 9,100.00 $ 0.00 Contractual expense 52,300.00 16,703.90 0.00 Total $ 68,800.00 $ 25,803.90 $ 0.00 State's Attorney Personnel $ 7,548,962.00 $ 3,891,196.37 $ 0.00 Commodities 86,236.00 42,647.02 22,172.40 Contractual expense 399,600.00 256,429.61 200.00 Total $ 8,034,798.00 $ 4,190,273.00 $ 22,372.40 State's Attorney Children's Center Personnel $ 296,827.00 $ 126,811.86 $ 0.00 Commodities 5,765.00 393.27 0.00 Contractual expense 57,078.00 33,293.44 0.00 Total $ 359,670.00 $ 160,498.57 $ 0.00 County Coroner Personnel $ 839,604.00 $ 422,589.67 $ 0.00 Commodities 30,145.00 7,526.34 0.00 Contractual expense 413,288.00 173,398.12 1,122.00 Total $ 1,283,037.00 $ 603,514.13 $ 1,122.00 Office of Emergency Management Personnel $ 280,861.00 $ 134,542.91 $ 0.00 Commodities 43,832.00 18,887.49 334.00 Contractual expense 73,134.00 6,129.01 18,757.77 Total $ 397,827.00 $ 159,559.41 $ 19,091.77 9
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances Circuit Court Probation Personnel $ 6,038,099.00 $ 2,926,434.77 $ 0.00 Commodities 21,408.00 8,576.01 502.24 Contractual expense 1,735,811.00 560,754.96 15,563.27 Total $ 7,795,318.00 $ 3,495,765.74 $ 16,065.51 D.U.I. Evaluation Program Personnel $ 475,680.00 $ 225,468.63 $ 0.00 Commodities 40,383.00 23,635.19 9,718.80 Contractual expense 164,229.00 25,058.07 29,555.37 Total $ 680,292.00 $ 274,161.89 $ 39,274.17 County Auditor Personnel $ 390,433.00 $ 199,363.63 $ 0.00 Commodities 3,545.00 1,239.21 0.00 Contractual expense 10,558.00 2,806.09 0.00 Total $ 404,536.00 $ 203,408.93 $ 0.00 Regional Office of Education Personnel $ 615,750.00 $ 318,805.05 $ 0.00 Commodities 3,355.00 580.54 0.00 Contractual expense 21,651.00 2,834.65 0.00 Total $ 640,756.00 $ 322,220.24 $ 0.00 Supervisor of Assessments Personnel $ 720,211.00 $ 375,150.24 $ 0.00 Commodities 8,755.00 1,948.41 0.00 Contractual expense 615,985.00 76,960.70 0.00 Total $ 1,344,951.00 $ 454,059.35 $ 0.00 Board of Tax Review Personnel $ 138,444.00 $ 62,112.50 $ 0.00 Commodities 2,000.00 1,999.48 0.00 Contractual expense 8,440.00 3,519.98 0.00 Total $ 148,884.00 $ 67,631.96 $ 0.00 County Clerk Personnel $ 1,038,476.00 $ 470,316.22 $ 0.00 Commodities 20,918.00 3,413.85 0.00 Contractual expense 32,700.00 2,796.99 0.00 Total $ 1,092,094.00 $ 476,527.06 $ 0.00 10
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances County Treasurer Personnel $ 1,015,670.00 $ 459,192.00 $ 0.00 Commodities 11,954.00 851.27 3,049.88 Contractual expense 296,725.00 95,082.93 107,215.00 Total $ 1,324,349.00 $ 555,126.20 $ 110,264.88 County Recorder Personnel $ 1,065,328.00 $ 502,386.16 $ 0.00 Commodities 63,590.00 25,747.56 0.00 Contractual expense 139,450.00 121,122.68 0.00 Total $ 1,268,368.00 $ 649,256.40 $ 0.00 Liquor Control Commission Personnel $ 9,645.00 $ 4,523.37 $ 0.00 Contractual expense 1,500.00 0.00 0.00 Total $ 11,145.00 $ 4,523.37 $ 0.00 County Development Department Personnel $ 1,496,291.00 $ 819,331.67 $ 0.00 Commodities 14,530.00 4,886.12 0.00 Contractual expense 112,875.00 43,805.35 32,568.75 Total $ 1,623,696.00 $ 868,023.14 $ 32,568.75 Historical Museum Personnel $ 241,296.00 $ 158,245.49 $ 0.00 Commodities 18,743.00 6,562.82 0.00 Contractual expense 181,130.00 63,596.13 57,493.07 Total $ 441,169.00 $ 228,404.44 $ 57,493.07 Human Services Personnel $ 1,077,973.00 $ 550,450.05 $ 0.00 Commodities 16,073.00 1,898.25 0.00 Contractual expense 1,712,602.00 600,863.21 634,475.17 Total $ 2,806,648.00 $ 1,153,211.51 $ 634,475.17 Human Resources Personnel $ 956,398.00 $ 533,353.02 $ 0.00 Commodities 12,885.00 919.23 0.00 Contractual expense 383,291.00 28,731.85 3.00 Total $ 1,352,574.00 $ 563,004.10 $ 3.00 Veterans Assistance Commission Commodities $ 500.00 $ 0.00 $ 0.00 Contractual expense 289,240.00 151,275.48 0.00 Total $ 289,740.00 $ 151,275.48 $ 0.00 11
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances Outside Agency Support Service Contractual expense $ 755,000.00 $ 222,500.00 $ 532,500.00 Total $ 755,000.00 $ 222,500.00 $ 532,500.00 Subsidized Taxi Fund Contractual expense $ 1,771,275.00 $ 134,546.00 $ 361,134.65 Total $ 1,771,275.00 $ 134,546.00 $ 361,134.65 Economic Development Office Personnel $ 66,456.00 $ 30,391.23 $ 0.00 Commodities 1,576.00 88.81 0.00 Contractual expense 31,110.00 1,916.25 0.00 Total $ 99,142.00 $ 32,396.29 $ 0.00 Facilities Management Personnel $ 4,152,268.00 $ 1,892,552.94 $ 0.00 Commodities 1,397,292.00 372,315.54 368,781.59 Contractual expense 7,644,819.00 2,394,428.04 3,353,443.29 Total $ 13,194,379.00 $ 4,659,296.52 $ 3,722,224.88 Information Technology Personnel $ 3,737,095.00 $ 1,916,621.35 $ 0.00 Commodities 244,021.00 89,714.74 38,627.84 Contractual expense 2,514,032.00 766,644.10 1,147,318.96 Total $ 6,495,148.00 $ 2,772,980.19 $ 1,185,946.80 Personnel Department Personnel $ 1,218,030.00 $ 595,311.39 $ 0.00 Commodities 102,706.00 19,731.49 555.02 Contractual expense 229,023.00 32,339.99 9,604.50 Total $ 1,549,759.00 $ 647,382.87 $ 10,159.52 Personnel - Security Personnel $ 565,519.00 $ 290,247.83 $ 0.00 Commodities 17,717.00 10,017.59 1,496.80 Contractual expense 80,875.00 42,211.59 0.00 Total $ 664,111.00 $ 342,477.01 $ 1,496.80 Credit Union Personnel $ 94,957.00 $ 60,571.86 $ 0.00 Total $ 94,957.00 $ 60,571.86 $ 0.00 12
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances Finance Department Personnel $ 1,494,122.00 $ 775,471.20 $ 0.00 Commodities 480,890.00 126,233.04 201,805.53 Contractual expense 1,007,404.00 356,556.78 334,762.82 Total $ 2,982,416.00 $ 1,258,261.02 $ 536,568.35 Non-recurring Costs - Reserves Capital outlay $ 766,436.00 $ 9,789.23 $ 339,016.63 Total $ 766,436.00 $ 9,789.23 $ 339,016.63 Corporate Fund - Capital Commodities $ 463,219.00 $ 96,705.04 $ 19,021.00 Capital outlay 3,747,437.00 1,173,357.70 645,941.22 Total $ 4,210,656.00 $ 1,270,062.74 $ 664,962.22 County Audit - External Audit Services Contractual expense $ 243,000.00 $ 180,080.00 $ 36,400.00 Total $ 243,000.00 $ 180,080.00 $ 36,400.00 Corporate Fund Insurance Personnel $ 6,949,928.00 $ 5,037,055.68 $ 0.00 Contractual expense 300,000.00 247,897.00 958.50 Total $ 7,249,928.00 $ 5,284,952.68 $ 958.50 Corporate Fund Special Accounts Personnel $ 2,629,394.00 $ 4,396,654.05 $ 0.00 Commodities 391,988.00 238,936.94 0.00 Contractual expense 11,722,345.00 7,483,390.62 245,409.45 Bond and debt service 456,723.00 356,723.00 0.00 Total $ 15,200,450.00 $ 12,475,704.61 $ 245,409.45 Corporate Contingencies Contractual expense $ 25,379.00 $ 0.00 $ 0.00 Total $ 25,379.00 $ 0.00 $ 0.00 Psychological Services Personnel $ 1,196,828.00 $ 663,998.48 $ 0.00 Commodities 29,466.00 4,999.74 0.00 Contractual expense 214,950.00 25,565.11 40,684.00 Total $ 1,441,244.00 $ 694,563.33 $ 40,684.00 13
CORPORATE FUND SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND ENCUMBRANCES Schedule 3 Appropriation Expenditures Encumbrances Board of Election Commissioners Personnel $ 1,062,420.00 $ 538,222.58 $ 0.00 Commodities 683,559.00 677,107.09 0.00 Contractual expense 2,293,940.00 1,350,407.27 0.00 Total $ 4,039,919.00 $ 2,565,736.94 $ 0.00 Grand Total $ 152,271,393.00 $ 76,004,236.33 $ 11,109,512.02 14
CORPORATE FUND SCHEDULE OF NET RESULTS OF OPERATIONS Schedule 4 Difference Total revenues $ 63,120,076.41 $ 56,705,926.77 $ 6,414,149.64 Total expenditures 76,004,236.33 63,452,903.07 12,551,333.26 over expenditures $ (12,884,159.92) $ (6,746,976.30) 15
33 FALSE Schedule 5 ANIMAL CONTROL FUND Registration fees $ 676,000.00 $ 293,795.00 Pickup charges 45,000.00 20,879.00 Other fees, deposits 60,000.00 20,034.37 Educational programs 20,000.00 19,890.00 Adoptions 30,000.00 12,523.00 Unwanted animals 15,000.00 7,756.00 Donations 4,000.00 4,795.89 Miscellaneous 7,000.00 4,475.25 Interest on investments 10,000.00 1,689.21 Animal Control penalties 2,000.00 718.00 Euthanasia fees 2,000.00 570.00 Total $ 871,000.00 $ 387,125.72 Personnel $ 572,760.00 $ 394,088.68 $ 0.00 Commodities 86,406.00 29,354.98 11,975.62 Contractual expense 218,818.00 74,119.54 28,231.45 Total $ 877,984.00 $ 497,563.20 $ 40,207.07 Difference Total revenues $ 387,125.72 $ 402,839.32 $ (15,713.60) Total expenditures 497,563.20 366,350.89 131,212.31 over expenditures $ (110,437.48) $ 36,488.43 16
150 FALSE Schedule 6 COUNTY CASH BOND FUND Stormwater bonds $ 460,000.00 $ 235,141.23 Building bonds 230,000.00 86,095.50 Landscape bonds 0.00 8,120.00 Interest on investments 10,000.00 5,107.32 Total $ 700,000.00 $ 334,464.05 Contractual expense $ 700,000.00 $ 109,716.00 $ 0.00 Total $ 700,000.00 $ 109,716.00 $ 0.00 Difference Total revenues $ 334,464.05 $ 310,965.75 $ 23,498.30 Total expenditures 109,716.00 241,746.34 (132,030.34) over expenditures $ 224,748.05 $ 69,219.41 17
103 FALSE Schedule 7 COUNTY CLERK DOCUMENT STORAGE FUND Fees collected $ 36,000.00 $ 11,898.00 Interest on investments 3,500.00 1,026.61 Total $ 39,500.00 $ 12,924.61 Personnel $ 74,000.00 $ 51,632.80 $ 0.00 Commodities 15,000.00 0.00 0.00 Contractual expense 40,000.00 6,850.00 0.00 Total $ 129,000.00 $ 58,482.80 $ 0.00 Difference Total revenues $ 12,924.61 $ 13,865.50 $ (940.89) Total expenditures 58,482.80 6,850.00 51,632.80 over expenditures $ (45,558.19) $ 7,015.50 18
37-621 FALSE Schedule 8 DOCUMENT STORAGE MAINTENANCE FUND Fees collected $ 825,000.00 $ 707,393.00 Interest on investments 15,000.00 7,585.07 Total $ 840,000.00 $ 714,978.07 Personnel $ 338,763.00 $ 196,516.17 $ 0.00 Commodities 220,000.00 79,829.78 0.00 Contractual expense 1,286,573.00 444,989.36 0.00 Capital outlay 450,000.00 60,044.18 0.00 Total $ 2,295,336.00 $ 781,379.49 $ 0.00 Difference Total revenues $ 714,978.07 $ 523,368.40 $ 191,609.67 Total expenditures 781,379.49 337,325.08 444,054.41 over expenditures $ (66,401.42) $ 186,043.32 19
401 FALSE Schedule 9 ELECTION EQUIPMENT PROJECT FUND Reimbursement from Illinois First Grant $ 0.00 $ 6,976.00 Interest on investments 0.00 70.51 Total $ 0.00 $ 7,046.51 Total $ 0.00 $ 0.00 $ 0.00 Difference Total revenues $ 7,046.51 $ 2,257,816.40 $ (2,250,769.89) Total expenditures 0.00 2,243,350.00 (2,243,350.00) over expenditures $ 7,046.51 $ 14,466.40 20
109 FALSE Schedule 10 GEOGRAPHIC INFORMATION SYSTEM FEE FUND - DATA PROCESSING Fees collected $ 512,454.00 $ 463,870.00 Interest on investments 4,000.00 1,148.40 Total $ 516,454.00 $ 465,018.40 Personnel $ 290,074.00 $ 141,001.98 $ 0.00 Commodities 61,380.00 19,060.30 0.00 Contractual expense 279,000.00 65,692.18 20,758.28 Capital outlay 30,000.00 0.00 0.00 Total $ 660,454.00 $ 225,754.46 $ 20,758.28 Difference Total revenues $ 465,018.40 $ 336,306.45 $ 128,711.95 Total expenditures 225,754.46 168,761.88 56,992.58 over expenditures $ 239,263.94 $ 167,544.57 21
108 FALSE Schedule 11 GEOGRAPHIC INFORMATION SYSTEM FEE FUND - RECORDER Fees collected $ 270,000.00 $ 231,935.00 Interest on investments 3,000.00 2,480.70 Total $ 273,000.00 $ 234,415.70 Commodities $ 100,000.00 $ 0.00 $ 0.00 Contractual expense 410,000.00 19,804.19 0.00 Capital outlay 190,000.00 0.00 0.00 Total $ 700,000.00 $ 19,804.19 $ 0.00 Difference Total revenues $ 234,415.70 $ 168,534.43 $ 65,881.27 Total expenditures 19,804.19 2,660.00 17,144.19 over expenditures $ 214,611.51 $ 165,874.43 22
06 FALSE Schedule 12 ILLINOIS MUNICIPAL RETIREMENT FUND Subsidy transfer from Corporate Fund $ 6,000,000.00 $ 3,378,500.00 Personal property replacement taxes 300,000.00 152,160.45 Real estate taxes 110,000.00 1,004.63 Back taxes 0.00 793.01 Interest on investments 50,000.00 294.54 Collector's interest distribution 0.00 1.56 Reimbursements from: Public Works 54,630.00 27,256.61 Division of Transportation 59,718.00 25,435.74 Youth Home 33,662.00 15,443.41 Stormwater Management 17,544.00 7,824.04 Animal Control 4,264.00 2,328.59 Geographic Information Systems 0.00 1,245.06 Human Services grants 0.00 1,225.89 Solid Waste 3,053.00 0.00 Total $ 6,632,871.00 $ 3,613,513.53 Personnel $ 6,632,871.00 $ 2,698,196.00 $ 0.00 Total $ 6,632,871.00 $ 2,698,196.00 $ 0.00 Difference Total revenues $ 3,613,513.53 $ 360,156.10 $ 3,253,357.43 Total expenditures 2,698,196.00 2,147,682.62 550,513.38 over expenditures $ 915,317.53 $ (1,787,526.52) 23
34 FALSE Schedule 13 LAW LIBRARY FUND Filing fees $ 296,527.00 $ 147,438.00 Copies, fines and miscellaneous 18,000.00 7,376.70 Interest on investments 2,000.00 968.78 Total $ 316,527.00 $ 155,783.48 Personnel $ 153,626.00 $ 73,197.57 $ 0.00 Commodities 116,496.00 41,185.42 56,892.93 Contractual expense 46,405.00 8,781.38 1,905.00 Total $ 316,527.00 $ 123,164.37 $ 58,797.93 Difference Total revenues $ 155,783.48 $ 158,882.62 $ (3,099.14) Total expenditures 123,164.37 187,954.70 (64,790.33) over expenditures $ 32,619.11 $ (29,072.08) 24
07 FALSE Schedule 14 LIABILITY INSURANCE FUND Reimbursements $ 1,011,000.00 $ 468,204.77 Real estate taxes 1,005,000.00 11,471.22 Interest on investments 50,000.00 9,220.06 Insurance settlement 5,000.00 1,670.00 Back taxes 0.00 646.23 Transfer from Self Insurer's Escrow Fund 0.00 253.03 Refunds of overpayments 0.00 57.00 Collector's interest distribution 0.00 18.45 Miscellaneous 5,000.00 0.00 Total $ 2,076,000.00 $ 491,540.76 Commodities $ 46,694.00 $ 13,702.78 $ 15,890.00 Contractual expense 4,560,000.00 2,916,578.82 196,481.75 Total $ 4,606,694.00 $ 2,930,281.60 $ 212,371.75 Difference Total revenues $ 491,540.76 $ 437,283.37 $ 54,257.39 Total expenditures 2,930,281.60 2,214,728.44 715,553.16 over expenditures $ (2,438,740.84) $ (1,777,445.07) 25
08 FALSE Schedule 15 SOCIAL SECURITY FUND Operating subsidy transfer $ 700,000.00 $ 750,000.00 Real estate taxes 7,500,000.00 63,360.67 Interest on investments 0.00 9,409.46 Back taxes 0.00 2,593.70 Collector's interest distribution 0.00 101.75 Miscellaneous 0.00 10.94 Reimbursements from: Public Works 458,950.00 428,777.80 Division of Transportation 517,526.00 380,912.13 Youth Home 272,270.00 229,612.85 Stormwater Management 145,536.00 124,616.28 Animal Control 35,620.00 39,052.59 Geographic Information Systems 0.00 15,722.24 Human Services grants 0.00 9,871.58 Solid Waste 25,997.00 0.00 Total $ 9,655,899.00 $ 2,054,041.99 Personnel $ 9,655,899.00 $ 4,210,791.57 $ 0.00 Total $ 9,655,899.00 $ 4,210,791.57 $ 0.00 Results of operations: Difference Fiscal 2003 Fiscal 2002 Over or (Under) Total revenues $ 2,054,041.99 $ 2,286,988.32 $ (232,946.33) Total expenditures 4,210,791.57 4,186,579.04 24,212.53 over expenditures $ (2,156,749.58) $ (1,899,590.72) 26
36 FALSE Schedule 16 TAX SALE AUTOMATION FUND Fees collected $ 17,819.00 $ 29,045.35 Interest on investments 1,200.00 437.64 Total $ 19,019.00 $ 29,482.99 Commodities $ 3,955.00 $ 694.00 $ 970.00 Contractual expense 8,500.00 0.00 0.00 Capital outlay 6,564.00 0.00 0.00 Total $ 19,019.00 $ 694.00 $ 970.00 Difference Total revenues $ 29,482.99 $ 25,543.15 $ 3,939.84 Total expenditures 694.00 33,728.08 (33,034.08) over expenditures $ 28,788.99 $ (8,184.93) 27
104 FALSE Schedule 17 ARRESTEE'S MEDICAL COST FUND Fees collected $ 195,000.00 $ 76,637.26 Interest on investments 5,000.00 201.73 Total $ 200,000.00 $ 76,838.99 Contractual expense $ 200,000.00 $ 55,580.13 $ 0.00 Total $ 200,000.00 $ 55,580.13 $ 0.00 Difference Total revenues $ 76,838.99 $ 81,003.83 $ (4,164.84) Total expenditures 55,580.13 61,380.51 (5,800.38) over expenditures $ 21,258.86 $ 19,623.32 28
102 FALSE Schedule 18 CRIME LABORATORY FUND Fees collected $ 125,000.00 $ 36,325.91 Interest on investments 5,000.00 743.43 Total $ 130,000.00 $ 37,069.34 Commodities $ 4,000.00 $ 275.00 $ 0.00 Contractual expense 42,000.00 0.00 23,140.80 Capital outlay 259,100.00 0.00 0.00 Total $ 305,100.00 $ 275.00 $ 23,140.80 Difference Total revenues $ 37,069.34 $ 30,931.06 $ 6,138.28 Total expenditures 275.00 0.00 275.00 over expenditures $ 36,794.34 $ 30,931.06 29
69 FALSE Schedule 19 ILLINOIS CRIMINAL JUSTICE AUTHORITY GRANT FUND Grant funds received $ 682,750.00 $ 492,383.75 Matching funds 159,227.00 22,187.00 Total $ 841,977.00 $ 514,570.75 Arts Intervention, Juvenile Probation Care and Holistic Life Skills Program - 140 Commodities $ 12,265.00 $ 4,820.90 $ 4,158.64 Contractual expense 131,447.00 29,518.70 93,103.45 Capital outlay 9,200.00 6,580.72 230.98 Total $ 152,912.00 $ 40,920.32 $ 97,493.07 Child Advocacy Center Services Program - 183 Personnel $ 44,651.00 $ 22,372.82 $ 10,972.96 Total $ 44,651.00 $ 22,372.82 $ 10,972.96 Functional Family & Multi-Systemic Therapy Program Grant- 801 Personnel $ 221,872.00 $ 116,944.10 $ 20,779.06 Total $ 221,872.00 $ 116,944.10 $ 20,779.06 Functional Family Therapy Grant - 162 Personnel $ 279,112.00 $ 0.00 $ 205,648.08 Commodities 2,887.00 0.00 1,872.28 Contractual expense 42,268.00 0.00 36,271.73 Total $ 324,267.00 $ 0.00 $ 243,792.09 Multi-Jurisdictional Drug Prosecution Program - 155 Personnel $ 290,384.00 $ 144,320.67 $ 117,986.68 Contractual expense 2,200.00 2,200.00 0.00 Total $ 292,584.00 $ 146,520.67 $ 117,986.68 Victim of Crime Agreement #200060-137 Personnel $ 24,566.00 $ 0.00 $ 15,474.52 Contractual expense 2,997.00 1,894.94 0.00 Total $ 27,563.00 $ 1,894.94 $ 15,474.52 Fund total $ 1,063,849.00 $ 328,652.85 $ 506,498.38 30
69 FALSE Schedule 19 ILLINOIS CRIMINAL JUSTICE AUTHORITY GRANT FUND Difference Total revenues $ 514,570.75 $ 227,052.00 $ 287,518.75 Total expenditures 328,652.85 295,100.66 33,552.19 over expenditures $ 185,917.90 $ (68,048.66) 31
119 FALSE Schedule 20 ILLINOIS EMERGENCY MANAGEMENT AGENCY GRANT FUND Grant funds received $ 45,000.00 $ 0.00 Total $ 45,000.00 $ 0.00 Commodities $ 45,000.00 $ 0.00 $ 0.00 Total $ 45,000.00 $ 0.00 $ 0.00 Difference Total revenues $ 0.00 $ 0.00 $ 0.00 Total expenditures 0.00 0.00 0.00 over expenditures $ 0.00 $ 0.00 32
125 FALSE Schedule 21 ILLINOIS STATE GRANT FUNDING FUND Grant funds received $ 448,339.00 $ 563,639.36 Program Income 314,435.00 1,750.00 Interest on investments 0.00 806.91 Total $ 762,774.00 $ 566,196.27 B.A.T.T.L.E. Grant Eleventh Year Funding - 195 Commodities $ 5,462.00 $ 555.41 $ 0.00 Contractual expense 429,032.00 15,690.78 330.79 Total $ 434,494.00 $ 16,246.19 $ 330.79 B.A.T.T.L.E. Grant Tenth Year Funding - 182 Commodities $ 10,182.00 $ 1,710.29 $ 2,917.49 Contractual expense 411,657.00 71,104.14 214,979.91 Total $ 421,839.00 $ 72,814.43 $ 217,897.40 B.A.T.T.L.E. Program Income Fund - 858 Commodities $ 7,000.00 $ 1,192.12 $ 0.00 Contractual expense 12,000.00 260.00 0.00 Capital outlay 6,000.00 0.00 0.00 Total $ 25,000.00 $ 1,452.12 $ 0.00 Information Technology Demonstration Program PY02-043 Personnel $ 46,096.00 $ 17,070.27 $ 25,413.13 Commodities 2,037.00 0.00 2,037.00 Contractual expense 260,200.00 97,529.78 155,994.95 Total $ 308,333.00 $ 114,600.05 $ 183,445.08 Public Museum Operating Grant FY02-131 Contractual expense $ 7,602.00 $ 0.00 $ 7,602.00 Total $ 7,602.00 $ 0.00 $ 7,602.00 Tobacco Enforcement Program PY03-199 Contractual expense $ 7,644.00 $ 0.00 $ 0.00 Total $ 7,644.00 $ 0.00 $ 0.00 Fund total $ 1,204,912.00 $ 205,112.79 $ 409,275.27 33
125 FALSE Schedule 21 ILLINOIS STATE GRANT FUNDING FUND Difference Total revenues $ 566,196.27 $ 158,882.83 $ 407,313.44 Total expenditures 205,112.79 201,631.67 3,481.12 over expenditures $ 361,083.48 $ (42,748.84) 34
118 FALSE Schedule 22 UNITED STATES DEPARTMENT OF JUSTICE GRANT FUND Grant funds received $ 3,276,861.00 $ 451,975.54 Interest on investments 0.00 6,343.77 Matching funds 573,734.00 0.00 Total $ 3,850,595.00 $ 458,319.31 Arson Investigation Grant - 166 Personnel $ 24,460.00 $ 3,248.62 $ 0.00 Commodities 104,580.00 22,720.80 13,665.02 Contractual expense 41,266.00 6,179.00 3,119.24 Capital outlay 77,194.00 5,224.76 22,245.00 Total $ 247,500.00 $ 37,373.18 $ 39,029.26 Child Victim Witness Project PY01-073 Personnel $ 481,795.00 $ 145,620.54 $ 198,843.54 Commodities 8,125.00 0.00 4,704.50 Contractual expense 209,675.00 1,161.62 12,573.51 Capital outlay 148,386.00 0.00 133,108.64 Total $ 847,981.00 $ 146,782.16 $ 349,230.19 Community Gun Violence Prosecution Program - 142 Personnel $ 240,000.00 $ 20,784.23 $ 16,245.84 Total $ 240,000.00 $ 20,784.23 $ 16,245.84 Community Prosecution Program Grant - 165 Contractual expense $ 61,000.00 $ 0.00 $ 699.30 Capital outlay 8,000.00 0.00 0.00 Total $ 69,000.00 $ 0.00 $ 699.30 COPS More Technology Grant - 823 Commodities $ 19,157.00 $ 0.00 $ 19,156.13 Contractual expense 15,252.00 1,987.61 9,770.72 Capital outlay 38,091.00 0.00 36,571.00 Total $ 72,500.00 $ 1,987.61 $ 65,497.85 COPS Safe School Initiative Grant - 164 Capital outlay $ 75,000.00 $ 0.00 $ 75,000.00 Total $ 75,000.00 $ 0.00 $ 75,000.00 COPS Universal Hiring Grant - 070 Personnel $ 1,760,400.00 $ 314,882.56 $ 1,121,816.00 Total $ 1,760,400.00 $ 314,882.56 $ 1,121,816.00 35
118 FALSE Schedule 22 UNITED STATES DEPARTMENT OF JUSTICE GRANT FUND Domestic Preparedness Equipment Grant - 817 Commodities $ 31,950.00 $ 0.00 $ 31,950.00 Total $ 31,950.00 $ 0.00 $ 31,950.00 Forensic DNA Lab Improvement - 828 Commodities $ 62,697.00 $ 7,954.85 $ 54,155.78 Capital outlay 9,776.00 0.00 9,776.00 Total $ 72,473.00 $ 7,954.85 $ 63,931.78 Local Law Enforcement Block Grant PY02-158 Commodities $ 4,666.00 $ 0.00 $ 4,666.00 Contractual expense 12,672.00 0.00 12,672.00 Total $ 17,338.00 $ 0.00 $ 17,338.00 State Criminal Alien Assistance PY01-065 Commodities $ 240,361.00 $ 0.00 $ 224,360.37 Contractual expense 100,224.00 47,674.80 52,549.20 Capital outlay 107,818.00 0.00 107,817.92 Total $ 448,403.00 $ 47,674.80 $ 384,727.49 TOPOFF2 Exercise Grant - 818 Personnel $ 25,664.00 $ 12,949.48 $ 0.00 Commodities 4,070.00 0.00 0.00 Contractual expense 45,266.00 0.00 1,495.01 Total $ 75,000.00 $ 12,949.48 $ 1,495.01 Fund total $ 3,957,545.00 $ 590,388.87 $ 2,166,960.72 Difference Total revenues $ 458,319.31 $ 851,137.82 $ (392,818.51) Total expenditures 590,388.87 718,314.78 (127,925.91) over expenditures $ (132,069.56) $ 132,823.04 36
40 FALSE Schedule 23 HIGHWAY IMPACT FEE FUND Impact fees $ 2,880,000.00 $ 706,811.61 Interest on investments 120,000.00 30,324.00 Total $ 3,000,000.00 $ 737,135.61 Contractual expense $ 2,354,619.00 $ 542,492.43 $ 106,861.99 Capital outlay 6,324,043.00 1,117,547.50 732,569.51 Total $ 8,678,662.00 $ 1,660,039.93 $ 839,431.50 Difference Total revenues $ 737,135.61 $ 963,163.26 $ (226,027.65) Total expenditures 1,660,039.93 1,858,145.93 (198,106.00) over expenditures $ (922,904.32) $ (894,982.67) 37
41 FALSE Schedule 24 LOCAL GASOLINE TAX FUND Motor Fuel Tax Bond reimbursement $ 13,898,635.00 $ 13,898,635.09 Gasoline taxes collected 18,000,000.00 9,726,318.71 Construction reimbursements 4,404,520.00 442,655.89 Sale of gasoline 400,000.00 255,136.45 Auto repair service reimbursements 450,000.00 233,285.11 Interest on investments 500,000.00 190,847.25 State road maintenance reimbursements 100,000.00 90,198.28 Impact fee administrative costs reimbursements 70,000.00 81,709.33 Miscellaneous 60,000.00 66,435.32 Permit fees 250,000.00 56,270.00 Utility fee - construction fee 250,000.00 30,892.00 Insurance settlements 50,000.00 28,815.21 Construction bonds 25,000.00 12,500.00 Sale of maps and plans 5,000.00 9,544.00 Sale of signs 3,000.00 4,553.05 Utility fee - licensing fee 7,500.00 2,660.00 Rental of real property 6,000.00 2,400.00 Sale of materials 2,000.00 1,535.00 Refunds and overpayments 5,000.00 1,449.01 Sign permits 4,000.00 600.00 Total $ 38,490,655.00 $ 25,136,439.70 Personnel $ 7,557,376.00 $ 3,577,026.94 $ 0.00 Commodities 3,013,337.00 1,170,297.22 1,186,438.42 Contractual expense 36,542,159.00 18,424,733.90 11,311,475.51 Capital outlay 16,351,822.00 1,168,560.90 2,730,748.82 Total $ 63,464,694.00 $ 24,340,618.96 $ 15,228,662.75 Difference Total revenues $ 25,136,439.70 $ 10,462,815.91 $ 14,673,623.79 Total expenditures 24,340,618.96 10,796,086.49 13,544,532.47 over expenditures $ 795,820.74 $ (333,270.58) 38
30 FALSE Schedule 25 MOTOR FUEL TAX FUND Allotment from State $ 3,821,272.00 $ 1,443,869.11 Interest on investments 280,000.00 130,350.14 Construction reimbursements 200,000.00 0.00 Total $ 4,301,272.00 $ 1,574,219.25 Personnel $ 132,521.00 $ 61,411.40 $ 0.00 Contractual expense 3,898,788.00 788,393.99 1,097,893.03 Capital outlay 24,310,576.00 1,032,084.36 3,296,536.50 Total $ 28,341,885.00 $ 1,881,889.75 $ 4,394,429.53 Difference Total revenues $ 1,574,219.25 $ 4,235,514.86 $ (2,661,295.61) Total expenditures 1,881,889.75 2,892,676.18 (1,010,786.43) over expenditures $ (307,670.50) $ 1,342,838.68 39