FY2017 BUDGET SUMMARY - Champaign County BUDGET SUMMARY ... Collected on general merchandise and qualifying food, drug and medical appliances purchased in the …

FY2017 Budget Budget Summary

Champaign County, Illinois All Funds

46

FY2017 BUDGET SUMMARY

Champaign County’s total FY2017 Budget is presented with $125,963,255 in total projected

revenue and $127,209,559 in total projected expenditure. The budget was developed by the

County’s elected officials and department heads with oversight and review being conducted by

County Administration. The County Board receives and places the budget on file for public

review in October, with final approval of the budget scheduled for November 17, 2016.

The $1,246,304 deficit of revenue to expenditure is predominantly the result of combining prior

year revenues with current revenues for planned highway road and bridge projects budgeted in

FY2017, and budgeting for the potential to secure an expanded ADA-compliant childcare facility

for the Regional Planning Commission’s Head Start program based on grant funding, facility

availability, revenue streams and governing body approval. The FY2017 budget is a Balanced

Budget per Champaign County’s Financial Policies.

FY2017 Champaign County Budget



47

This table reflects an aggregated roll-up of the Champaign County Budget.

FY2015

Actual

FY2016

Original

Budget

FY2016

Projected

Budget

FY2017

Budget

$

Variance

%

Variance

Property Taxes 31,253,425 32,116,844 31,994,423 34,076,664 1,959,820 6.1%

State Shared Revenues 22,483,176 22,871,258 22,242,783 23,363,906 492,648 2.2%

Licenses & Permits 1,977,666 1,745,887 1,909,121 1,865,277 119,390 6.8%

Grants 16,644,610 21,024,860 18,727,395 22,029,214 1,004,354 4.8%

Local Gov. Reimbursement 3,214,129 3,419,408 3,203,679 3,420,846 1,438 0.0%

Fees & Fines 23,941,216 27,522,883 24,247,388 25,221,937 (2,300,946) -8.4%

Miscellaneous 8,105,876 8,530,513 8,383,068 8,768,774 238,261 2.8%

Interfund Revenue 7,897,503 5,876,736 5,971,556 7,216,637 1,339,901 22.8%

TOTAL REVENUE 115,517,601 123,108,389 116,679,413 125,963,255 2,854,866 2.3%

Personnel 59,863,920 65,711,031 62,374,096 66,305,107 594,076 0.9%

Commodities 4,019,670 4,517,002 4,107,124 4,983,413 466,411 10.3%

Services 34,259,661 39,230,640 36,772,796 38,926,823 (303,817) -0.8%

Capital 3,599,287 6,363,088 3,299,417 6,625,961 262,873 4.1%

Non-Cash Expense 10,394 360,000 160,000 540,000 180,000 50.0%

Interfund Expenditure 2,871,493 2,920,851 2,924,099 4,208,562 1,287,711 44.1%

Debt 8,237,789 5,811,868 5,796,092 5,619,693 (192,175) -3.3%

TOTAL EXPENDITURE 112,862,214 124,914,480 115,433,624 127,209,559 2,295,079 1.8%

$0

$20

$40

$60

$80

$100

$120

$140

FY2015 ACTUAL FY2016 PROJECTED

BUDGET

FY2017 BUDGET

11

5.5

11

6.7

12

6.0

11

2.9

11

5.4

12

7.2

40

.2

41

.5

40

.2

$ in

Mill

ion

s

Champaign County Total Budget

Revenues Expenditures Ending Fund Balance



48

REVENUE SUMMARY

THE CHANGE IN REVENUE FOR FY2017 REFLECTS AN INCREASE

OF $2,854,866, 2.3% GROWTH OVER THE ORIGINAL FY2016 BUDGET.

Revenue

FY2016

Budget

FY2017

Budget

$

Variance

%

Variance

Property Taxes 32,116,844 34,076,664 1,959,820 6.1%

State Shared Revenue 22,871,258 23,363,906 492,648 2.2%

Licenses & Permits 1,745,887 1,865,277 119,390 6.8%

Grants 21,024,860 22,029,214 1,004,354 4.8%

Local Government Reimb. 3,419,408 3,420,846 1,438 0.0%

Fees & Fines 27,522,883 25,221,937 (2,300,946) -8.4%

Miscellaneous 8,530,513 8,768,774 238,261 2.8%

Interfund Revenue 5,876,736 7,216,637 1,339,901 22.8%

TOTAL REVENUE 123,108,389 125,963,255 2,854,866 2.3%

Property Taxes27%

State Shared Revenue

19%

Licenses & Permits

1%

Grants17%

Local Gov. Reimbursement

3%

Fees & Fines20%

Miscellaneous7%

Interfund Revenue

6%

FY2017 REVENUE



49

General Fund32%

Liability Insurance5%

Developmental Care11%

Mental Health14%

Highway, Bridge & Federal Aid

Match12%

IMRF8%

Social Security5%

Cooperative Extension

1%

Health4%

Nursing Home Operations

4%

Nursing Home Bonds

4%

FY2017 ESTIMATED LEVY BY FUND

▲Property Taxes – 27% of Total Budget

Property taxes are the County’s most stable revenue source and support numerous county

operations with the largest portions of the levy going to the General Corporate, Highway, Mental

Health and Developmental Care funds.

The initially proposed aggregate property tax levy represented a 2.9% increase over the fiscal

year 2016 levy. However, the adopted aggregate levy was prepared in order to secure potential

new growth revenue associated with an anticipated ruling by the Illinois Supreme Court in the

hospital property tax exemption case. Although there is no prediction as to when the Court will

make a decision, if the exemption status of hospital properties changes the County is allowed to

treat the Equalized Assessed Value (EAV) as new growth under the Property Tax Extension

Limitation Law (PTELL). Therefore, the levy was increased to capture the new growth should a

ruling occur and the additional parcels are added to the County’s EAV prior to the Board of

Review closing the books for revenue year 2016.

The adopted levy represents a 6.2% increase over the fiscal year 2016 levy. The total increase in

the levy is $1.95 million. Of this total, $1 million is attributed to potential new growth as

explained earlier. If there is no change in the hospitals’ exemption status prior to the Board of

Review closing the books, the County Clerk will limit the total extension and the County will

receive the property tax it is allowed under the PTELL calculation which would be an increase of

$950,000 in fiscal year 2017. Including the hospital properties, Champaign County’s estimated

2016 EAV reflects a 7.8% increase over the 2015 EAV. Excluding the hospital properties, the

estimated EAV reflects a 4.5% increase over 2015. PTELL allows for annual inflationary

increases which are limited by the lessor of 5% or the Consumer Price Index (CPI) for the year

preceding levy year. Because the County’s proposed aggregate levy did not exceed a 5%

increase over the prior year’s extension, a public hearing was not held. Since the adopted levy

reflected a 6.2% increase, notice was given in accordance with the Truth in Taxation Law.



50

▲State Shared Revenue – 19% of Total Budget

State Shared Revenue primarily originates from sales tax, income tax, motor fuel tax and state

reimbursement.

Sales Tax includes the following:

1% Sales Tax 4.1% of State

Shared Revenue

Collected on general merchandise and qualifying food, drug and medical

appliances purchased in the unincorporated area of Champaign County.

¼% Sales Tax 20.8% of State

Shared Revenue

Collected on general merchandise and qualifying food, drug and medical

appliances purchased anywhere in Champaign County.

Public Safety

Sales Tax 17.7% of State

Shared Revenue

Collected on general merchandise purchased anywhere in Champaign

County excluding qualifying food, drug and medical appliances, and titled

or registered personal property (i.e. vehicles, boats, trailers, motorcycles).

The County 1% sales tax is budgeted to reflect a 2.6% decrease over the FY2016 original budget.

Conversely, the ¼% and public safety sales taxes are respectively budgeted to increase 1.1% and

3.4% over the FY2016 budget. Combined sales tax revenues reflect an increase of 1.7% in

FY2017.

$1,125,570 $1,130,161 $1,100,900

$4,696,901 $4,595,519 $4,750,961

$5,436,212 $5,519,290 $5,582,500

FY2015 Actual FY2016 Original Budget FY2017 Budget

SALES TAX REVENUE

1/4% SALES TAX (Countywide)

PUBLIC SAFETY 1/4% SALES TAX (Countywide)

1% SALES TAX (Unincorporated)



51

Income Tax is calculated based on population and accounts for 12.5% of total State Shared

Revenue. In FY2017 the tax is budgeted to increase $46,365 over the FY2016 original budget

which is 1.4%.

Motor Fuel Tax represents 10.1% of total State Shared Revenue and reflects a budgeted decline

of $100,000 in FY2017.

State Reimbursement, 10.5% of total State Shared Revenue, is primarily made up of salary

subsidies from the Administrative Office of the Illinois Courts (AOIC) for Probation and Court

Services employees. There was a substantial decline in this subsidy in FY2017, which impacted

the General Fund; however, increases in other funds offset the decline in the General Fund and

the total budgeted increase for state reimbursement is 7.6%.

▲Licenses and Permits – 1% of Total Budget

The majority of license and permit revenue is in the General Fund and is predominantly

associated with revenue stamp fees which are budgeted to increase $100,000 in FY2017. An

increase in revenue stamp revenue also corresponds to an increase in purchase document stamp

expenditure.

▲Grants – 17% of Total Budget

The majority of the County’s federal and state grant revenue goes to support the Champaign

County Head Start and Regional Planning Commission. Grant revenue increases 4.8% in

FY2017.

General Corporate Fund, $637,831,

3%

Head Start, $8,132,870, 37%

RPC, $10,144,689, 46%

Workforce Development,

$2,308,125, 10%

Children's Advocacy Center,

$171,078, 1%

Miscellaneous, $634,621, 3%

FY2017 GRANT REVENUE



52

▼Fees and Fines – 20% of Total Budget

This revenue stream reflects an 8.4% decline in FY2017 which is largely attributed to a budgeted

reduction in fee revenues for the Champaign County Nursing Home. In FY2017, the census

assumptions reflect a budgeted census of 182. This is a significant decrease over the FY2016

budgeted census of 206 resulting in a $2.4 million reduction in budgeted revenue for the Nursing

Home.

The FY2017 budgeted census numbers are believed to be more reflective of actual census

assumptions; however, because of the associated reduction in revenue the Nursing Home was

unable to budget for any capital expenditures in FY2017. In order for the home to be able to

invest in essential capital improvements, census numbers would need to increase or an additional

revenue source would be necessary.

▲ Interfund Revenue – 6% of Total Budget

The 22.8% increase in Interfund Revenue is the result of a budgeted transfer of $1.38 million to

the Economic Development Fund, from the Champaign County Early Childhood (Head Start)

Fund to allow for the potential transfer of funds to secure an expanded ADA-compliant childcare

facility.

General Fund, $5,231,403, 19%

RPC, $1,418,580, 6%

Highways and Streets,

$450,000, 2%Nursing Home, $13,427,139, 53%

Self Funded Insurance,

$2,504,835, 10%

Misc. Special Revenue Funds, $2,382,500, 9%

FY2017 FEES & FINES



53

Joint Venture, $685,959, and Capital Project, $250, revenue is not shown in the pie chart.

General Corporate, $36,781,407, 29%

Special Revenue, $19,637,305, 16%

RPC Funds, $26,104,047, 21%

Highway Funds, $8,079,312, 6%

Mental Health & DD Boards,

$8,911,853, 7%

Debt Service, $1,440,575, 1%

Enterprise, $14,694,809, 12%

Internal Service, $9,627,738, 8%

FY2017 REVENUE BY FUND TYPE

$0

$5

$10

$15

$20

$25

$30

$35

$40

$45

GeneralCorporate

RPC Funds SpecialRevenue

Enterprise MentalHealth & DD

Boards

InternalService

HighwayFunds

DebtService

JointVenture

CapitalProjects

Revenue by Fund Type (in Millions)

FY2015 FY2016 FY2017



54

EXPENDITURE SUMMARY

THE CHANGE IN EXPENDITURE FOR FY2017 REFLECTS AN INCREASE

OF $2,295,079, 1.8% GROWTH OVER THE ORIGINAL FY2016 BUDGET.

Expenditure

FY2016

Original

Budget

FY2017

Budget

$

Variance

%

Variance

Personnel 65,711,031 66,305,107 594,076 0.9%

Commodities 4,517,002 4,983,413 466,411 10.3%

Services 39,230,640 38,926,823 (303,817) -0.8%

Capital 6,363,088 6,625,961 262,873 4.1%

Non-Cash Expense 360,000 540,000 180,000 50.0%

Interfund Expenditure 2,920,851 4,208,562 1,287,711 44.1%

Debt 5,811,868 5,619,693 (192,175) -3.3%

TOTAL EXPENDITURE 124,914,480 127,209,559 2,295,079 1.8%

Personnel52%

Commodities4%

Services31%

Capital5%

Non Cash Expense

1%

Interfund Expenditure

3%

Debt4%

FY2017 EXPENDITURE



55

▲ Personnel – 52% of Total Budget

Personnel costs represent the largest expense for Champaign County and include salaries and

wages, per diem for elected officials, worker’s compensation insurance expenses, health and life

insurance benefits, social security expenses and pension or IMRF benefits. In FY2017 there is a

budgeted increase in personnel expenditures of 0.9% or $594,076. However, the County will

negotiate 8 labor contracts in FY2017 including 5 FOP contracts and 3 AFSCME contracts

which may result in additional growth in personnel expenditures.

Health Insurance is budgeted to increase 8.6% in FY2017, while the premium reflects a 11.6%

increase. The difference between the budgeted increase and the premium increase is the result of

incremental increases for health insurance premium costs being shifted to employees, and the

FY2016 health insurance expenditures being over-budgeted. The County initially received a rate

increase from Health Alliance of 51%; however, as a result of the efforts of the County’s Labor

Management Health Insurance Committee the outcome was much more favorable. The

increasing cost of health insurance and the budget impact is a significant concern of County

Administration. The total FY2017 premium including both employee and employer

contributions is $6.43 million. Although there are numerous labor contracts that establish the

employer/employee contribution requirements, overall the County will fund 78% of total

premiums and employees will fund 21% of total premiums.

$0

$10

$20

$30

$40

$50

$60

$70

FY2015 FY2016 FY2017

Mill

ion

s

PERSONNEL COSTS

Salaries & Wages Health/Life/Dental FICA

IMRF Work Comp & Unemployment Miscellaneous



56

▲ Commodities – 4% of Total Budget

There is a 10.3% budgeted increase in commodities. Approximately $190,000 of the $466,411

increase is related to an increase in the Capital Asset Replacement Fund budget for equipment

less than $5,000. The remaining increase is spread throughout the county’s budgets.

▼ Services – 31% of Total Budget

Services make up the second largest percentage of the County’s expenditures and in FY2017 are

budgeted to reflect a decrease of 0.8%. The largest budgeted service expenditure, $8.85 million,

is for contributions and grants, which is predominantly budgeted in the County’s Mental Health

Care and Treatment of Persons with a Developmental Disability budgets.

▲ Capital – 5% of Total Budget

The majority of the County’s capital expenditures are for bridge, culvert and road improvements

in the Highway Funds. The General Fund budget includes $532,261 for capital facility

improvements in FY2016 and additional $150,000 for ADA improvements; however, the

investment in county facilities is significantly insufficient for optimal maintenance needs. A

recent Facility Condition Assessment documents the backlog of deferred maintenance and

associated cost with appropriately repairing and maintaining County facilities.

▲ Non-Cash Expense – 1% of Total Budget

Non-cash expenditure is for bad debt that is budgeted in the Nursing Home Fund and Regional

Planning Commission’s Economic Development Fund.

▲ Interfund Expenditure – 3% of Total Budget

The 44% increase in Interfund expenditure is the result of a budgeted transfer of $1.38 million

from the Champaign County Early Childhood (Head Start) Fund, to the Economic Development

Fund to allow for the potential transfer of funds to secure an expanded ADA-compliant childcare

facility.

▼ Debt – 4% of Total Budget

Total principal and interest payments on the County’s General Obligation Bonds decreased

3.3%. The intergovernmental loan payment from the General Fund to the Regional Planning

Commission for the purchase of the Brookens building ended in FY2016. The payment was

$52,500 in FY2015, and the final principal payment in FY2016 was $19,688. At the end of

FY2016, the County entered into a lease agreement for replacement of the County AS/400. The

FY2017 budget includes principal and interest payments for the lease, maintenance and software

totaling $36,831.



57

Not shown on the pie chart above is $60,000 budgeted for Capital Projects.

General Corporate,

$36,420,066, 29%

Special Revenue, $20,575,335, 16%RPC Funds,

$25,966,758, 20%

Highway Funds, $9,481,929, 7%

Mental Health & DD Boards,

$8,662,741, 7%

Debt Service, $1,440,575, 1%

Enterprise, $14,621,992, 12%

Joint Venture, $746,415, 1%

Internal Service, $9,233,748, 7%

FY2017 EXPENDITURE BY FUND TYPE

$0

$5

$10

$15

$20

$25

$30

$35

$40

GeneralCorporate

SpecialRevenue

RPC Funds HighwayFunds

MentalHealth &

DD Boards

DebtService

CapitalProjects

Enterprise JointVenture

InternalService

EXPENDITURE BY FUND TYPE(In Millions)

FY2015 FY2016 FY2017

FY2017 Budget

Champaign County, Illinois Budget Summary Table

58

CHAMPAIGN COUNTY FY2017 BUDGET SUMMARY TABLE

FY2017 General

Corporate Special

Revenue Debt

Service Capital

Projects Enterprise Internal Service

Joint Venture TOTAL

Beginning Fund Balance $5,281,605 $31,122,894 $384,140 $314,040 -$551,149 $4,625,603 $315,066 $41,492,199

Revenues $36,781,407 $62,732,517 $1,440,575 $250 $14,694,809 $9,627,738 $685,959 $125,963,255

Expenditures $36,420,066 $64,686,763 $1,440,575 $60,000 $14,621,992 $9,233,748 $746,415 $127,209,559

Ending Fund Balance $5,642,946 $29,168,648 $384,140 $254,290 -$478,332 $5,019,593 $254,610 $40,245,895

FY2016 General

Corporate Special

Revenue Debt

Service Capital


Joint Venture TOTAL


Revenues $35,941,439 $55,881,275 $1,641,500 $500 $14,051,512 $8,618,886 $544,301 $116,679,413

Expenditures $35,919,366 $54,700,811 $1,641,826 $125,570 $14,228,585 $8,314,112 $503,354 $115,433,624


FY2015 General

Corporate Special

Revenue Debt

Service Capital


Joint Venture TOTAL


Revenues $38,523,853 $52,679,793 $1,636,134 $16,510 $14,505,059 $7,699,005 $495,711 $115,556,065

Expenditures $37,607,090 $50,382,217 $1,636,713 $189,503 $14,792,856 $7,770,550 $480,288 $112,859,217


SUMMARY OF REVENUES, EXPENDITURES AND BALANCES BY FUND

FY2017 Budget Summary of Revenues, Expenditures

Champaign County, Illinois 59 Balances by Fund

FUND FY2015 Actual FY2016 Budget FY2016 Projected FY2017 Budget

General Corporate

Beginning Balance $4,342,769 $5,259,532 $5,259,532 $5,281,605

Revenues $38,523,853 $35,881,559 $35,941,439 $36,781,407

Expenditures $37,607,090 $35,835,644 $35,919,366 $36,420,066

Ending Balance $5,259,532 $5,305,447 $5,281,605 $5,642,946

SPECIAL REVENUE

Regional Planning Commission

Beginning Balance $420,951 $397,986 $397,986 $328,851

Revenues $8,834,328 $13,296,266 $11,332,555 $13,690,132

Expenditures $8,857,293 $13,237,889 $11,401,690 $13,516,229

Ending Balance $397,986 $456,363 $328,851 $502,754

Tort Immunity

Beginning Balance -$1,717,967 -$1,592,273 -$1,592,273 -$1,592,914

Revenues $1,457,872 $1,504,649 $1,498,883 $1,603,235

Expenditures $1,332,178 $1,499,524 $1,499,524 $1,540,177

Ending Balance -$1,592,273 -$1,587,148 -$1,592,914 -$1,529,856

County Highway

Beginning Balance $842,678 $1,175,080 $1,175,080 $792,424

Revenues $2,861,109 $3,149,489 $2,886,489 $3,422,384

Expenditures $2,528,707 $3,149,489 $3,269,145 $2,959,625

Ending Balance $1,175,080 $1,175,080 $792,424 $1,255,183

County Bridge


Revenues $1,153,392 $1,163,879 $1,166,379 $1,240,028

Expenditures $573,008 $1,483,213 $1,415,000 $1,951,000

Ending Balance $2,546,853 $2,227,519 $2,298,232 $1,587,260

County Motor Fuel Tax


Revenues $2,487,075 $2,890,762 $2,787,762 $3,317,177

Expenditures $2,677,749 $4,092,475 $1,377,723 $4,571,304

Ending Balance $3,378,187 $2,176,474 $4,788,226 $3,534,099

Illinois Municipal Retirement

(IMRF)

Beginning Balance $857,703 $1,244,886 $1,244,886 $1,234,216

Revenues $4,437,376 $4,621,991 $4,415,597 $4,313,341

Expenditures $4,050,193 $4,621,991 $4,426,267 $4,313,341

Ending Balance $1,244,886 $1,244,886 $1,234,216 $1,234,216

County Public Health


Revenues $1,435,354 $1,481,170 $1,474,147 $1,551,362

Expenditures $1,400,789 $1,460,538 $1,453,315 $1,457,277

Ending Balance $228,182 $248,814 $249,014 $343,099

Mental Health


Revenues $4,716,702 $4,817,437 $4,648,020 $4,974,767

Expenditures $4,267,262 $4,869,318 $4,811,767 $4,825,705

Ending Balance $2,440,374 $2,388,493 $2,276,627 $2,425,689

FY2017 Budget Summary of Revenues,

Champaign County, Illinois Expenditures and Balances by Fund

60


Animal Control


Revenues $597,096 $570,228 $559,308 $577,979

Expenditures $539,693 $567,445 $593,250 $586,247

Ending Balance $97,458 $100,241 $63,516 $55,248

Law Library


Revenues $88,926 $87,020 $89,030 $91,030

Expenditures $89,118 $86,843 $75,967 $90,586

Ending Balance $59,534 $59,711 $72,597 $73,041

Highway Federal Aid Match


Revenues $93,047 $94,595 $94,495 $99,723

Expenditures $400,000 $0 $0 $0

Ending Balance $145,696 $240,291 $240,191 $339,914

Head Start


Revenues $7,258,670 $7,538,232 $7,063,013 $8,273,790

Expenditures $6,886,856 $7,533,836 $7,074,658 $9,644,800

Ending Balance $3,010,785 $3,015,181 $2,999,140 $1,628,130

Capital Equipment Replacement

Beginning Balance $905,663 $1,018,587 $1,018,587 $1,031,866

Revenues $976,084 $860,189 $1,086,598 $914,744

Expenditures $863,160 $1,307,285 $1,073,319 $1,506,760

Ending Balance $1,018,587 $571,491 $1,031,866 $439,850

Public Safety Sales Tax


Revenues $4,701,557 $4,597,819 $4,683,950 $4,754,161

Expenditures $4,709,343 $4,597,819 $4,514,416 $4,744,883

Ending Balance $2,137,946 $2,137,946 $2,307,480 $2,316,758

Geographic Information System

(GIS)


Revenues $220,277 $205,150 $330,000 $330,000

Expenditures $276,437 $283,155 $283,155 $289,808

Ending Balance $182,506 $104,501 $229,351 $269,543

Developmental Disability


Revenues $3,555,220 $3,633,168 $3,596,864 $3,837,036

Expenditures $3,449,759 $3,633,168 $3,257,640 $3,837,036

Ending Balance $1,687,976 $1,687,976 $2,027,200 $2,027,200



61


Social Security


Revenues $2,824,582 $3,033,069 $2,837,494 $3,111,616

Expenditures $2,761,439 $3,033,069 $2,837,494 $3,111,616

Ending Balance $634,034 $634,034 $634,034 $634,034

Economic Development Loan


Revenues $119,340 $250,600 $214,000 $1,627,000

Expenditures $148,314 $212,000 $237,500 $460,000

Ending Balance $6,278,741 $6,317,341 $6,255,241 $7,422,241

Working Cash


Revenues $251 $200 $120 $2,570

Expenditures $251 $200 $120 $2,570

Ending Balance $377,714 $377,714 $377,714 $377,714

County Clerk Death Certificate

Surcharge

Beginning Balance $0 $0 $0 $0

Revenues $11,034 $12,000 $12,000 $12,000

Expenditures $11,034 $12,000 $12,000 $12,000

Ending Balance $0 $0 $0 $0

Sheriff Forfeitures


Revenues $24,021 $30,035 $21,765 $15,036

Expenditures $10,774 $26,000 $14,001 $26,000

Ending Balance $100,887 $104,922 $108,651 $97,687

Court Automation


Revenues $348,454 $327,648 $329,898 $340,080

Expenditures $280,190 $301,077 $298,077 $321,269

Ending Balance $81,595 $108,166 $113,416 $132,227

Recorder's Automation


Revenues $198,596 $150,200 $150,400 $150,350

Expenditures $270,443 $315,807 $295,914 $251,037

Ending Balance $601,431 $435,824 $455,917 $355,230

Child Support Service


Revenues $13,314 $75,500 $46,276 $60,500

Expenditures $33,847 $75,839 $64,024 $144,053

Ending Balance $291,393 $291,054 $273,645 $190,092

Probation Services


Revenues $558,380 $570,400 $545,000 $545,000

Expenditures $355,607 $584,742 $552,046 $600,204

Ending Balance $1,292,582 $1,278,240 $1,285,536 $1,230,332



62


Tax Sale Automation


Revenues $24,772 $28,260 $28,245 $28,255

Expenditures $23,336 $41,507 $29,516 $41,421

Ending Balance $49,579 $36,332 $48,308 $35,142

State's Attorney Drug

Forfeitures


Revenues $38,393 $30,000 $30,011 $30,000

Expenditures $43,034 $18,275 $24,148 $18,275

Ending Balance $26,458 $38,183 $32,321 $44,046

Property Tax Interest Fee


Revenues $59,312 $58,500 $58,705 $59,205

Expenditures $59,705 $58,500 $58,705 $59,205

Ending Balance $100,006 $100,006 $100,006 $100,006

Election Assistance/Accessibility

Grant


Revenues $20,549 $34,000 $4,343 $44,500

Expenditures $20,538 $34,000 $0 $4,500

Ending Balance $5,198 $5,198 $9,541 $49,541

County Historical


Revenues $6 $10 $10 $10

Expenditures $0 $0 $0 $0

Ending Balance $8,529 $8,539 $8,539 $8,549

ACCESS Initiative

Beginning Balance $434,138 $289,444 $289,444 -$208

Revenues $563,476 $0 $37,658 $0

Expenditures $708,170 $350,000 $327,310 $0

Ending Balance $289,444 -$60,556 -$208 -$208

Jail Commissary


Revenues $62,198 $55,200 $54,795 $55,200

Expenditures $38,861 $42,800 $36,469 $142,800

Ending Balance $355,822 $368,222 $374,148 $286,548

County Jail Medical Costs


Revenues $26,583 $26,808 $24,315 $24,310

Expenditures $26,800 $26,800 $24,306 $24,300

Ending Balance $2,885 $2,893 $2,894 $2,904



63


USDA Revolving Loan


Revenues $178,179 $155,100 $200,000 $200,000

Expenditures $33,105 $57,500 $57,500 $57,500

Ending Balance $579,131 $676,731 $721,631 $864,131

County Clerk Automation


Revenues $65,110 $32,500 $27,500 $27,500

Expenditures $13,254 $84,670 $55,751 $19,000

Ending Balance $113,557 $61,387 $85,306 $93,806

Court Document Storage


Revenues $247,578 $250,100 $254,000 $250,250

Expenditures $244,183 $275,399 $278,237 $295,350

Ending Balance $163,198 $137,899 $138,961 $93,861

Circuit Clerk Operations &

Administration


Revenues $218,087 $275,150 $290,465 $282,700

Expenditures $166,541 $333,969 $194,570 $269,127

Ending Balance $245,035 $186,216 $340,930 $354,503

Victim Advocacy Grant

Beginning Balance -$13,550 -$14,805 -$14,805 -$15,132

Revenues $54,025 $55,775 $55,775 $55,775

Expenditures $55,280 $56,102 $56,102 $57,019

Ending Balance -$14,805 -$15,132 -$15,132 -$16,376

Solid Waste Management


Revenues $8,821 $8,195 $41,747 $47,340

Expenditures $8,798 $9,450 $55,655 $74,660

Ending Balance $69,606 $68,351 $55,698 $28,378

State's Attorney Automation

Fund


Revenues $8,866 $8,000 $3,502 $8,000

Expenditures $11,147 $7,500 $750 $7,500

Ending Balance $4,916 $5,416 $7,668 $8,168

Child Advocacy Center


Revenues $168,200 $247,095 $226,735 $245,268

Expenditures $233,009 $246,487 $216,589 $251,233

Ending Balance $15,634 $16,242 $25,780 $19,815

Drug Courts Program


Revenues $78,193 $81,178 $78,741 $80,888

Expenditures $69,813 $79,304 $77,304 $81,186

Ending Balance $122,712 $124,586 $124,149 $123,851



64


Circuit Clerk e-Ticketing


Revenues $24,344 $25,100 $22,065 $25,100

Expenditures $0 $60,000 $0 $115,000

Ending Balance $102,042 $67,142 $124,107 $34,207

WIA Fund


Revenues $1,861,044 $2,370,000 $2,297,902 $2,313,125

Expenditures $1,853,199 $2,368,078 $2,268,184 $2,288,229

Ending Balance -$114,657 -$112,735 -$84,939 -$60,043

MHB/DDB CILA FACILITIES

Beginning Balance $0 $0 $0 $173,015

Revenues $0 $0 $274,718 $100,050

Expenditures $0 $0 $101,703 $116,931

Ending Balance $0 $0 $173,015 $156,134

GIS Consortium


Revenues $495,711 $553,201 $544,301 $685,959

Expenditures $480,288 $516,944 $503,354 $746,415

Ending Balance $274,119 $215,654 $315,066 $254,610

DEBT SERVICE

2003 Series Nursing Home Debt

Service


Revenues $1,434,932 $1,436,363 $1,438,211 $1,440,575

Expenditures $1,435,563 $1,437,538 $1,437,538 $1,440,575

Ending Balance $383,710 $382,535 $384,383 $384,383

2007B Series Highway Facility

Debt Service

Beginning Balance $704 $756 $756 -$243

Revenues $201,202 $203,289 $203,289 $0

Expenditures $201,150 $204,288 $204,288 $0

Ending Balance $756 -$243 -$243 -$243

CAPITAL PROJECTS

Court Complex Construction


Revenues $16,510 $250 $500 $250

Expenditures $189,503 $255,000 $125,570 $60,000

Ending Balance $439,110 $184,360 $314,040 $254,290

PROPRIETARY/ENTERPRISE

Nursing Home


Revenues $14,505,059 $17,049,523 $14,051,512 $14,694,809

Expenditures $14,792,856 $17,010,037 $14,228,585 $14,621,992

Ending Balance -$374,076 -$334,590 -$551,149 -$478,332



65


PROPRIETARY/INTERNAL

SERVICE

Self-Funded Insurance


Revenues $1,749,794 $2,436,110 $2,436,110 $2,506,835

Expenditures $1,797,156 $2,338,815 $2,339,129 $2,441,587

Transfers $0 $0 $0 $0

Ending Balance $4,321,833 $4,419,128 $4,418,814 $4,484,062

Health Insurance

Beginning Balance $23,179 -$1,004 -$1,004 $206,789

Revenues $5,949,211 $6,845,427 $6,182,776 $7,120,903

Expenditures $5,973,394 $6,181,151 $5,974,983 $6,792,161

Transfers $0 $0

Ending Balance -$1,004 $663,272 $206,789 $535,531

FY2017 Budget

Champaign County, Illinois Fund Balance Changes

66

Fund Balance Changes

Funds with Fund Balance

Change of >10% in FY2017

Reason for Change

(Increase/Decrease)

Fund Balance

Change (+/-)

Regional Planning Commission This is a reimbursement-based grant funded organization

whereby growth is dependent on the timing of federal

and state reimbursements.

+52.9%

County Highway Replacing fund reserves after purchasing four new trucks

in FY2016.

+48.3%

County Bridge Bridge projects in FY2017 will in part be paid with

revenues reserved form prior fiscal years.

-32.7%

County Motor Fuel Tax No major road projects were completed in FY2016 and

revenues were built up to complete a major construction

project in FY2017.

-26.2%

County Public Health Increased levy growth and a slightly lower professional

services contract allow for fund balance growth.

+22.5%

Animal Control Drawing on fund balance for the replacement of two

MDCs.

-13.0%

Highway Federal Aid Matching Revenue reserved for future federal highway projects. +40.2%

Head Start Budgeted transfer to the Economic Development Fund

for the potential to secure an expanded ADA-compliant

childcare facility.

-45.7%

Capital Asset Replacement Reserve revenue from prior fiscal years being

appropriated for scheduled replacements in FY2017.

-57.4%

Geographic Information Sys. (GIS) The increase in fund balance is the result of a fee

increase implemented in January 2016 as the result of

operating losses and the need for building reserves for

major capital purchases.

+17.5%

Economic Development Loan Budgeted transfer from the Head Start Fund for the

potential to secure an expanded ADA-compliant

childcare facility.

+18.7%

Court Automation Revenue reserved for technology replacement in future

years.

+16.6%

Recorder Automation Completing projects in 2017 with revenues reserved in

prior fiscal years.

-22.1%

Child Support Service Movement of 1 FTE from the General Fund. -30.5%

Tax Sale Automation Expenditure budget is aggressively prepared but will not

all be spent unless revenue keeps pace.

-27.3%

State’s Attorney Drug Forfeitures Replacing fund reserve after purchasing equipment in

FY2016.

+36.3%

Election Assistance/Access Grant Revenue budgeted in anticipation of receipt of two

grants.

+419.2%

Jail Commissary Budgeting for expenditures authorized by state statute. -23.4%

USDA Revolving Loan The restricted fund balance increases in FY2017. The

fund balance includes all USDA-required local matching

funds that will be proportionately disbursed with USDA

funds.

+19.7%

Court Document Storage Projects to be completed in FY2017 with funds reserved

from prior fiscal years.

-32.5%

Solid Waste Management Current revenues and fund balance are used to fund

recycling and solid waste management events with

acknowledgement that the fund balance will eventually

be completed spent.

-49.1%

Circuit Clerk e-Ticketing Purchase of office equipment and software in FY2017

from current and prior fiscal year reserved revenues.

-72.4%

FY2017 Budget

Champaign County, Illinois Fund Balance Changes

67

Funds with Fund Balance

Change of >10% in FY2017

Reason for Change

(Increase/Decrease)

Fund Balance

Change (+/-)

Workforce Development (WIA) Fluctuations in fund balance are the result of the timing

of federal grants passed through the state, non-

recognition of prior year revenue, and overlapping grant

years.

-29.3%

GIS Consortium Expenditure for the acquisition of aerial photography

(every three-years) occurring in FY2017.

-19.2%

Health Insurance Aggressive budgeting in FY2017 in anticipation of

premium increases.

+159.0%

FY2017 Budget Summary of

Champaign County, Illinois Budgeted Personnel

68

SUMMARY OF BUDGETED PERSONNEL

Fund

#

Fund Title FY2015

FTEs

FY2016

FTEs

FY2017

FTEs

FTE

Change

75 Regional Planning Commission 66.8 61.9 59.5 -2.4

80 General Corporate 420.2 417.2 417.2 0

81 Nursing Home 223.1 215.3 226.3 11

83 County Highway 20 20 20 0

85 County Motor Fuel Tax 1 1 1 0

90 Mental Health 5 7 7 0

91 Animal Control 8 8 8 0

92 Law Library 0.5 0.5 0.5 0

104 Head Start Fund 123.9 117.7 132.9 15.2

110 Workforce Development Fund 34.4 24.7 30.9 6.2

613 Court Automation 1 1 1 0

614 Recorder Automation 0.5 2.5 2.5 0

617 Child Support 0 1 2 1

630 CC Operation & Administration 1 1 1 0

641 ACCESS Initiative 1 0 0 0

671 Court Document Storage 3 3 3 0

675 Victim Advocacy Grant 1 1 1 0

679 Children's Advocacy Center 2.8 2.8 2.8 0

685 Specialty Court 1 1 1 0

850 GIS Consortium Fund 6 6 6 0

TOTAL ALL FUNDS 920.2 892.6 923.6 31

Personnel Changes

The decrease in FTE’s in the Regional Planning Commission is due to the transition from an

internal work crew to a contractor-based work crew in the weatherization program.

The net increase in FTEs for the Nursing Home is reflective of an increase in Nurse Assistants

due to the Nursing Home’s efforts to utilize less contract nursing services.

The net increase in FTE’s in the Head Start Fund is due to the anticipated receipt of “Preschool

For All” expansion funding and the corresponding provision of services to an additional 110

children and families.

The Workforce Development Fund net increase in FTE’s is due to additional job placements of

workforce development participants as per the new federal WIOA regulations.

One FTE was moved from the General Corporate Fund, Circuit Clerk’s Office, to the Child

Support Service Fund. A decrease in FTE’s is not reflected in the General Corporate Fund in

FY2017 because a Financial Manager position was added to the Circuit Clerk’s Office in

FY2016.

Documents

FY2017 BUDGET SUMMARY - Champaign County BUDGET SUMMARY ... Collected on general merchandise and qualifying food, drug and medical appliances purchased in the …