DEKALB COUNTY GOVERNMENT FY 2018 BUDGET ...dekalbcounty.org/Financial/Budget_Inter/BF18/budgetwbook...J. Fund Balance DEKALB COUNTY GOVERNMENT FY 2018 BUDGET (Summary Report of Entire

DEKALB COUNTY GOVERNMENT FY 2018 BUDGET REVIEWS BY COMMITTEE

FOREST PRESERVE COMMITTEE – Bob Brown, Chairperson A. Terry Hannan 1. Forest Preserve General Fund 2. Forest Preserve Land Acquisition Fund 3. Forest Preserve Retirement Fund 4. Forest Preserve Tort & Liability Insurance Fund 5. Forest Preserve Natural Resource Management & Education Fund

FY 2018 Budget Workbook - Forest Preserve Committee - Page 1

A

Department: Department #: 4210

Complete the items below which apply to your department:

Actual Budget Request Form & Item FY 2016 FY 2017 FY 2018

C. Revenues 1,276,049 1,248,000 1,524,000(Accounts 3000 - 5999)

D. Salaries & Benefits 381,597 415,500(Accounts 6000 - 6999)

E. Personnel Changes? No (Yes or No)

F. Overtime - increases? No (Yes or No)(Account 6111)

(Amount, if yes)

G.

187,327 115,000 375,000(Accounts 7001 - 7999)

H-1. Commodities & Services 174,837 178,300 235,000 56,700 $ Change(Accounts 8001 - 9899)

31.8% % ChangeH-2. Transfers

(Accounts 9900-9999)

X. 1. Is this department part of the General Fund? No (Yes or No)2. If "no", complete lines I & J below

I Property Tax Dollars 1,040,130 1,100,000 1,165,000 65,000 $ Change

5.9% % Change

J. Fund Balance 1,467,912

DEKALB COUNTY GOVERNMENT

FY 2018 BUDGET

(Summary Report of Entire Department Budget)

Forest Preserve Dist. General Fund

Equipment, Furniture, Vehicles, & Other Capital Outlay Items


A




C. Revenues 30,000(Accounts 3000 - 5999)

D. Salaries & Benefits(Accounts 6000 - 6999)



(Amount, if yes)

G.

(Accounts 7001 - 7999)

H-1. Commodities & Services 0 $ Change(Accounts 8001 - 9899)

#DIV/0! % ChangeH-2. Transfers


X. 1. Is this department part of the General Fund? (Yes or No)2. If "no", complete lines I & J below

I Property Tax Dollars 35,137 30,000 30,000 0 $ Change

0.0% % Change

J. Fund Balance


FY 2018 BUDGET


Forest Preserve Dist. .FICA



B-1

DEPARTMENT: FOREST PRESERVE (4210) BOARD COMMITTEE: DEPARTMENT HEAD:FUND: FOREST PRESERVE (1251) FOREST PRESERVE HANNAN

General Fund BOARD CASH BASIS 12 MONTHS DEPTACTUAL ACTUAL ADOPTED THRU 6/30/17 PROJECTED REQUEST

ACCOUNT DESCRIPTION FY 2015 FY 2016 FY 2017 FY 2017 FY 2017 FY 2018

REVENUES:

3011 Property Tax 996,611 1,025,034 1,100,000 589,461 1,100,000 1,165,0003012 Interest on Property Tax 38 98 0 0 0 03014 Property Tax - FICA/IMRF 25,064 30,065 35,000 18,829 35,000 30,0003017 Property Tax - Railroad 11,906 12,740 0 0 0 03021 Delinquent Property Tax (Prior Yr.) (50) (223) 0 0 0 03031 Mobile Home Tax 519 494 0 0 0 03032 Delinq. Mobile Home Tax (Prior Yr.) 3 3 0 0 0 03041 TIF Surplus 16,700 16,266 15,000 15,767 15,767 15,0003331 Replacement Tax 15,650 15,670 10,000 11,221 12,000 10,0004157 Non-Governmental Grant 14,500 0 0 0 73,592 04631 Afton Wetland Bank 545,905 104,000 0 30,000 45,000 250,0004632 NREC Revenue 20,448 17,030 25,000 14,161 15,000 15,0005501 Interest 3,835 7,062 5,800 6,853 8,000 8,0005511 Sale of Property 2,000 0 0 0 05521 Land Rentals 19,606 19,606 18,000 6,124 19,606 18,0005522 Shelter Rentals & Camping Fees 10,088 9,972 10,000 5,212 10,000 10,0005701 Donations 104,509 16,456 0 1,000 1,000 05707 DeKalb Community Foundation (1,589) 1,765 0 0 0 05899 Miscellaneous 257 14 0 246 250 05911 Contr Fr: FP Retirement Fund 30,350 22,245 35,000 0 35,000 3,000

TOTAL REVENUES 1,816,349 1,298,296 1,253,800 698,873 1,370,215 1,524,000

EXPENDITURES:

6005 Salaries 215,804 200,767 200,000 103,999 207,000 210,0006051 Boards & Commissions 6,140 5,655 6,000 0 6,000 6,0006061 Seasonal Workers/Park Managers 46,321 76,851 55,000 41,061 55,000 65,0006071 Part-Time Salaries 20,523 1,980 20,000 0 0 20,0006081 Safety & Security 9,715 0 0 0 0 06111 Overtime 0 255 5,000 0 0 5,0006221 Longevity Pay 4,433 3,737 6,000 1,989 5,000 5,0006231 Deferred Compensation 4,675 4,442 5,000 2,399 5,000 5,0006501 FICA (Social Security) 22,745 21,694 35,000 10,859 30,000 30,0006502 IMRF (State Retirement) 29,118 23,491 35,000 9,898 25,000 3,0006511 Health Insurance 34,363 38,736 45,000 20,693 45,000 45,0006512 Life Insurance 246 243 500 122 500 5006513 HSA Benefit 1,032 3,168 2,000 1,584 3,500 4,0006601 Unemployment Insurance 661 578 1,000 518 1,000 1,0007232 DeKalb/Sycamore Trail & GWT 0 7,000 10,000 0 10,000 10,0007252 Special Projects-Nat Res Mgmt/Ed 7,637 0 10,000 0 10,000 10,0007253 Park Improvements 17,080 30,746 25,000 6,935 25,000 27,0007254 Park Improvements (Staff Labor) 5,322 13,676 20,000 4,706 20,000 22,000

(CONTINUED)

DEKALB COUNTY FOREST PRESERVE DISTRICTFY 2018 BUDGET


B-2

DEPARTMENT: FOREST PRESERVE (4210) BOARD COMMITTEE: DEPARTMENT HEAD:FUND: FOREST PRESERVE (1251) FOREST PRESERVE HANNAN

BOARD CASH BASIS 12 MONTHS DEPTACTUAL ACTUAL ADOPTED THRU 6/30/17 PROJECTED REQUEST


EXPENDITURES: (CONTINUED)

7258 Wetland Mitigation 73,106 90,959 0 40,430 250,000 250,0007711 Computer Equipment 3,516 0 0 0 0 07801 Vehicles 0 34,349 35,000 35,267 35,270 35,0007803 Lawn Equipment 25,030 10,597 10,000 0 10,000 15,0008003 Travel 113 0 1,000 631 1,000 1,0008005 Mileage - Boards 670 566 600 0 600 6008011 Memberships 575 750 500 740 750 5008013 Public Notices 165 82 300 142 500 3008022 Maintenance - Equipment 3,843 9,130 5,000 5,518 7,000 5,0008023 Maintenance - Vehicles 12,915 12,499 10,000 2,798 10,000 15,0008024 Maintenance - Buildings 36,438 19,968 10,000 780 10,000 15,0008025 Maintenance - Grounds 0 800 10,000 531 10,000 15,0008041 Utilities 8,421 7,282 8,000 4,371 8,000 10,0008044 Telephone 5,389 6,123 5,000 2,079 5,000 6,5008051 Professional Services 7,261 7,907 10,000 3,200 9,000 10,0008061 Commercial Services - Garbage 9,141 6,640 5,000 2,062 6,000 8,0008211 Property Tax Payments 1,083 1,527 1,500 1,248 1,500 1,5008229 DeKalb County Community Found 260 260 0 0 0 08332 Environmental Education 20,000 20,000 20,000 25,491 26,000 45,0008411 NREC Expenses 25,000 25,000 25,000 25,000 25,000 25,0009001 Supplies 26,841 30,399 30,000 12,168 30,000 35,0009011 Postage 322 129 400 82 400 4009211 Clothing 2,000 0 0 0 09221 Fuel 21,122 20,172 30,000 9,184 25,000 35,0009241 Vehicle Parts 54 119 2,000 0 2,000 3,0009242 Machine & Equipment Parts 3,153 5,364 3,000 527 3,000 3,0009801 Miscellaneous 3,610 120 1,000 500 1,000 7009971 Contr To: FP Land Acquisition 500,000 500,000 550,000 0 520,000

TOTAL EXPENDITURES 1,215,839 1,243,762 1,253,800 377,513 925,020 1,524,000

6000 Salaries & Benefits Total 395,775 381,597 415,500 193,121 383,000 399,5007000 Capital Total 131,690 187,327 110,000 87,338 360,270 369,0008000 Commodities & Services Total 188,374 174,838 178,300 97,054 181,750 235,5008000 Commodities & Services % Change 0 -7.2% 2.0% 0.0% 1.9% 32.1%9900 Contributions Total 500,000 500,000 550,000 0 0 520,0009999 Total Expenses 1,215,839 1,243,762 1,253,800 377,513 925,020 1,524,000

Control Check (should be zero) 0 0 0 0 0 0



G-___

Department: Department Number: 7801

A. Item: Account: 7801

Cost: $35,000 Quantity 1 Total cost $35,000

Rationale:

B. Item: Account:

Cost: Quantity Total cost $0

Rationale:

C. Item: Account:


Rationale:

D. Item: Account:


Rationale:

Forest Preserve District

2WD Truck and Snow Plow Package

Replace old 4WD Truck and Snowplow

NOTE: Only capital items at or over $1,000 with an anticipated useful lifein excess of one year should be listed.


FY 2018 BUDGET

Equipment/Furniture/Vehicle/Other Capital Request Form(Accounts 7001 - 7999)


H-1

Instructions: Complete lines 1 through 15, as necessary.

1) Department Name: Forest Preserve District

2) Department #: 4210

3) FY 2018 Request: $235,500

4) FY 2017 Budget: $178,300

Amount of Increase: $57,200

Percent of Increase: 32.1%

Notes: A) If the Commodities & Services request for FY 2018 exceeds the FY 2017 budget by more than a nominal amount, please provide a written explanation for the increase (attach additional sheets if necessary). Do not include Contributions to Other Funds, which are line item accounts greater than 9900.

B) Additionally, in order to provide helpful documentation during the review process, it is recommended that the following line items be itemized to show how the requested budget figures were determined (see example):

i. 8001 - REGISTRATIONSii. 8002 - STATE REQUIRED TRAININGiii. 8008 - TRAININGiv. 8011 - MEMBERSHIPSv. 8021 - MAINTENANCE OF SOFTWAREvi. 8022 - MAINTENANCE OF EQUIPMENTvii. 8044 - TELEPHONE (only if line item exceeds $10,000)viii. 8051 - PROFESSIONAL SERVICESix. 8061 - COMMERCIAL SERVICESx. 9011 - POSTAGE (only for single bulk mailings over $3,000)

Explanation for Increase in FY 2018 Commodites & Services Budget Request:5)


FY 2018 BUDGET

(Accounts 8001 - 9899) Commodities & Services

Costs for FY 2017 audit to be conducted in 2018 will be increasing by $57,200 for Environmental Education and Buldings /Grounds / Vehicle / Equipment Maintenance, Utilities, Fuel, Supplies and Garbage Disposal.


DeKalb County Government - FY 2018 Budget - Form H Commodities and Services - Line Item Itemizations H-2

4210 Forest Preserve District

Insert Account & Amount Itemize Budget Request

6) 8332Part time Environmental Education Teacher ( fill old position ) and Summer Camp costs due to U of I Extension cutbacks + $25,000

7) 8022 8023 8024 8025 Building and Grounds / Vehicle and Equipment Maintenance + $15,000

8) 8041 Utilities Electric $ 2.000

9) 8044 Utilities Phone+ $1,500

10) 9001 Supplies + $5,000

11) 9221 Fuel + $5,000

12) 8061 Commercial Services /Garbage + $3,000


QUESTIONS

NOTES

QUESTIONS

NOTES


B-3

DEPARTMENT: FP LAND ACQUISITION (4250) BOARD COMMITTEE: DEPARTMENT HEAD:FUND: FP LAND ACQUISITION (1252) FOREST PRESERVE HANNAN



REVENUES:

4157 Non-Governmental Grant 119,244 0 0 0 0 05501 Interest 16,351 19,704 16,000 0 16,000 18,0005704 Donations - Fixed Assets 5,900 0 0 0 05729 Installment Contract Proceeds 0 506,000 0 0 0 05911 Contr Fr: FP Retirement Fund 5,878 5,156 0 0 0 05936 Contr Fr: FP General Fund 500,000 500,000 550,000 0 550,000 520,000

TOTAL REVENUES 647,372 1,030,859 566,000 0 566,000 538,000

EXPENDITURES:6005 Salaries (Natural Resource Mgmt) 46,500 53,027 60,000 26,790 60,000 55,0006071 Part-Time Salaries (Land Mgmt) 0 0 5,000 0 5,000 15,0006221 Longevity Pay 7 724 500 364 500 1,0006501 FICA (Social Security) 3,716 4,030 4,000 1,978 4,000 5,0006502 IMRF (State Retirement) 5,878 5,156 5,500 2,218 5,500 06510 Health Insurance Buyout 3,000 0 3,000 0 3,000 3,0006512 Life Insurance 82 84 100 42 100 1006601 Unemployment Insurance 71 81 100 100 100 1007001 Land Acquisition 281,169 599,692 382,000 217,181 220,000 122,2007253 Park Improvements 0 233,061 90,000 23,621 256,000 270,0007901 Principal on Indebtedness 0 50,600 0 0 0 50,6007911 Interest on Indebtedness 0 846 0 302 3009001 Supplies 0 1,586 15,800 1,258 15,800 16,000

TOTAL EXPENDITURES 340,423 948,887 566,000 273,854 570,300 538,000

6000 Salaries & Benefits Total 59,254 63,103 78,200 31,493 78,200 79,2007000 Capital Total 281,169 884,199 472,000 241,103 476,300 442,8008000 Commodities & Services Total 0 1,586 15,800 1,258 15,800 16,0008000 Commodities & Services % Change 0 #DIV/0! 896.3% 0.0% 0.0% 1.3%9900 Contributions Total 0 0 0 0 0 09999 Total Expenses 340,423 948,887 566,000 273,854 570,300 538,000




QUESTIONS

NOTES

QUESTIONS

NOTES


A




C. Revenues 45,011 35,000 3,000(Accounts 3000 - 5999)

D. Salaries & Benefits(Accounts 6000 - 6999)

E. Personnel Changes? no (Yes or No)

F. Overtime - increases? no (Yes or No)(Account 6111)

(Amount, if yes)

G.

(Accounts 7001 - 7999)

H-1. Commodities & Services 0 $ Change(Accounts 8001 - 9899)

#DIV/0! % ChangeH-2. Transfers



I Property Tax Dollars 45,011 35,000 3,000 -32,000 $ Change

-91.4% % Change

J. Fund Balance


FY 2018 BUDGET


Forest Preserve Dist.IMRF



B-4

DEPARTMENT: FP RETIREMENT (4260) BOARD COMMITTEE: DEPARTMENT HEAD:FUND: FP RETIREMENT (1253) FOREST PRESERVE HANNAN



REVENUES:

3012 Interest on Property Tax 0 4 0 03014 Property Tax - FICA/IMRF 249,792 45,011 35,000 18,829 35,000 3,0005501 Interest 3,426 3,554 0 0

TOTAL REVENUES 253,218 48,569 35,000 18,829 35,000 3,000

EXPENDITURES:

9196 IMRF - Culture & Recreation 250,000 385,000 0 09936 Contr To: FP General Fund 30,350 22,245 35,000 0 35,000 3,0009971 Contr To: FP Land Acquisition Fund 5,878 5,156 0 09973 Contr To: FP Tort & Liability Fund 0 2,294 0 0

TOTAL EXPENDITURES 286,228 414,695 35,000 0 35,000 3,000

6000 Salaries & Benefits Total 250,000 385,000 0 0 0 07000 Capital Total 0 0 0 0 0 08000 Commodities & Services Total 0 0 0 0 0 08000 Commodities & Services % Change 0 #DIV/0! #DIV/0! 0.0% #DIV/0! #DIV/0!9900 Contributions Total 36,228 29,695 35,000 0 35,000 3,0009999 Total Expenses 286,228 414,695 35,000 0 35,000 3,000




QUESTIONS

NOTES

QUESTIONS

NOTES


A




C. Revenues 370,368 315,000 287,000(Accounts 3000 - 5999)

D. Salaries & Benefits 33,257 25,700(Accounts 6000 - 6999)



(Amount, if yes)

G.

109,221 248,300 209,300(Accounts 7001 - 7999)

H-1. Commodities & Services 27,852 42,000 45,000 3,000 $ Change(Accounts 8001 - 9899)

7.1% % ChangeH-2. Transfers



I Property Tax Dollars 369,304 315,000 287,000 -28,000 $ Change

-8.9% % Change

J. Fund Balance 346,049


FY 2018 BUDGET


Forest Preserve Dist.Tort & Liability



B-5

DEPARTMENT: FP TORT & LIABILITY (4270) BOARD COMMITTEE: DEPARTMENT HEAD:FUND: FP TORT & LIABILITY (1254) FOREST PRESERVE HANNAN



REVENUES:

3012 Interest on Property Tax 0 34 0 0 0 03015 Property Tax - Tort & Liability 199,834 369,304 315,000 168,859 315,000 287,0005501 Interest 881 1,030 1,000 0 1,000 1,0005622 Insurance Claims 158,676 0 0 0 0 05911 Contr Fr: FP Retirement Fund 0 2,294 0 0 0 2,500

TOTAL REVENUES 359,391 372,662 316,000 168,859 316,000 290,500

EXPENDITURES:

6005 Salaries 10,385 16,118 12,000 5,328 12,000 17,0006081 Safety & Security 0 13,458 10,000 1,386 10,000 15,0006231 Deferred Compensation 519 806 500 267 500 8006501 FICA (Social Security) 812 802 1,000 415 1,000 1,0006502 IMRF (State Retirement) 1,252 1,042 1,200 457 1,200 1,2006511 Health Insurance 893 1,008 1,000 511 1,000 1,2006512 Life Insurance 8 9 0 4 0 06601 Unemployment Insurance 5 15 0 10 0 07253 Park Improvements (Risk Abatement) 229,450 97,900 228,300 48,836 228,300 189,3007719 Other Equipment 164,588 11,321 20,000 3,636 20,000 20,0008101 Insurance Premiums 17,317 17,173 22,000 0 22,000 25,0009001 Supplies 7,375 10,679 20,000 3,524 20,000 20,000


6000 Salaries & Benefits Total 13,874 33,257 25,700 8,378 25,700 36,2007000 Capital Total 394,037 109,221 248,300 52,471 248,300 209,3008000 Commodities & Services Total 24,692 27,852 42,000 3,524 42,000 45,0008000 Commodities & Services % Change 0 12.8% 50.8% 0.0% 0.0% 7.1%9900 Contributions Total 0 0 0 0 0 09999 Total Expenses 432,604 170,330 316,000 64,374 316,000 290,500




QUESTIONS

NOTES

QUESTIONS

NOTES


B-6

DEPARTMENT: NATURAL RESOURCE MGMT/ED (4280) BOARD COMMITTEE: DEPARTMENT HEAD:FUND: NATURAL RESOURCE MGMT/ED (1255) FOREST PRESERVE HANNAN



REVENUES:

5501 Interest 277 324 300 0 300 3005963 Contr Fr: Landfill Host Benefit 100,000 101,700 100,000 50,850 101,700 101,000

TOTAL REVENUES 100,277 102,024 100,300 50,850 102,000 101,300

EXPENDITURES:6005 Salaries 9,842 158 50,000 1,993 50,000 20,0006061 Seasonal Workers 0 16,283 20,000 4,533 20,000 17,0006071 Part-Time Salaries 0 1,368 0 0 0 26,0006501 FICA (Social Security) 753 1,224 3,000 499 3,000 5,0006601 Unemployment Insurance 54 88 0 36 100 3007252 Special Projects-Nat Res Mgmt/Ed 65,161 29,146 7,000 0 7,000 13,0008332 Environmental Education 0 7,414 10,000 7,000 10,000 10,0009001 Supplies 0 9,992 10,300 12,017 15,000 10,000


6000 Salaries & Benefits Total 10,649 19,122 73,000 7,060 73,100 68,3007000 Capital Total 65,161 29,146 7,000 0 7,000 13,0008000 Commodities & Services Total 0 17,406 20,300 19,017 25,000 20,0008000 Commodities & Services % Change 0 #DIV/0! 16.6% 0.0% 23.2% -1.5%9900 Contributions Total 0 0 0 0 0 09999 Total Expenses 75,810 65,674 100,300 26,077 105,100 101,300




QUESTIONS

NOTES

QUESTIONS

NOTES


Documents

DEKALB COUNTY GOVERNMENT FY 2018 BUDGET ...dekalbcounty.org/Financial/Budget_Inter/BF18/budgetwbook...J. Fund Balance DEKALB COUNTY GOVERNMENT FY 2018 BUDGET (Summary Report of Entire