livingston county, illinois budget appropriations and tax levies year ending november 30, 2016 ...

117 Pages·2015·1.47 MB·English

LIVINGSTON COUNTY, ILLINOIS
BUDGET APPROPRIATIONS AND TAX LEVIES
YEAR ENDING NOVEMBER 30, 2016
ADOPTED NOVEMBER 12, 2015
LIVINGSTON COUNTY, ILLINOIS
"...serving the people of Livingston County"
Marty Fannin, County Board Chairman
Robert Young, County Board Vice Chairman
District One
Kathy Arbogast
James Carley
Kelly Cochran Cohlman
Marty Fannin
Carolyn Gerwin
G Michael Ingles
William Mays
Jack Vietti
District Two
Jason Bunting
William Flott
David Heath
Daryl Holt
Ronald Kestner
Joe Steichen
Robert Weller
Robert Young
District Three
Vicki Allen
Justin Goembel
William Peterson
Paul Ritter
Mark Runyon
Tim Shafer
Stan Weber
John Yoder
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LIVINGSTON COUNTY
ANNUAL BUDGET AND TAX LEVIES
FY ENDING NOVEMBER 30, 2016
TABLE OF CONTENTS PAGE NUMBER
County Board Members 1
Table of Contents 2-3
Property Tax Levies 4-5
Summary of Disbursements by Fund 6
Capital Budget 7
GENERAL FUND 8
Fund Balance, Revenues, Expenditures and Transfers 9
Summary of Receipts and Transfers In 10-11
Summary of Disbursements and Transfers Out 12
Detail of Disbursements by Department
County Board 13
County Board Office 14
Human Resources 15
Information Technology 16
County Miscellaneous - Legislative Support 17
Supervisor of Assessments 18
Board of Review 19
Solid Waste Management 20
Regional Planning/Zoning 21
Board of Appeals 22
ESDA 23
County Clerk/Recorder 24
Elections 25
County Treasurer 26
Finance 27
Maintenance - General 28
Maintenance - Courthouse 29
Maintenance - Law & Justice Center 30
Maintenance - Public Safety Complex 31
Maintenance - Regions Building 32
Maintenance - Health & Education Building 33
Sheriff 34
Jail 35
Animal Control 36
Coroner 37
Circuit Clerk 38
State's Attorney 39
Public Defender 40
Circuit Court 41
Jury Commission 42
Probation and Court Services 43
Employee Benefits 44
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LIVINGSTON COUNTY
ANNUAL BUDGET AND TAX LEVIES
FY ENDING NOVEMBER 30, 2016
TABLE OF CONTENTS PAGE NUMBER
OTHER COUNTY LEVIES 45
Tort Judgment and Liability Insurance Account 46
Unemployment Insurance Account 47
County Extension Education Fund 48
Illinois Municipal Retirement Fund (IMRF) 48
Social Security Fund 50
County Highway Fund 51-52
County Aid to Bridges Fund 53-54
County Federal Aid Matching Fund 55-56
Veterans' Assistance Fund 57
County Health & Tuberculosis 58-61
Mental Health Fund - 708 Board 62-63
Mental Health Fund - 377 Board 64-65
SPECIAL REVENUE FUNDS 66
Pontiac Host Agreement Fund 67
Streator Host Agreement Fund 68
Capital Projects Fund 69
Windfarm Application Fees Fund 70
Enterprise Zone Fund 71
Animal Control Low Cost Spay/Neuter 72
Treasurer's Automation Fund 73
Law Library Fund 74
Court Systems Fund 75
Court Automation Fund 76
Court Security Fund 77
Probation Services Fee Fund 78
Victim Coordinator's Fund 79
Maintenance and Child Support Fee Fund 80
Arrestees Medical Costs Fund 81
Coroner's Fee Fund 82
Document Storage Fee Fund 83
Special Recording Fee Fund 84
Vital Records Fund 85
G.I.S. Fund 86
County Motor Fuel Tax 87-88
Highway Windfarm Agreement Fund 89-90
Working Cash Account 91
Recreation Committee 92
COMPONENT UNIT - Emergency Telephone Systems Board 93
911 94
Dispatch 95
Wireless 96
BUDGET AND LEVY RESOLUTIONS 97-115
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LIVINGSTON COUNTY TAX LEVIES - 2015 Payable In 2016
Proposed Proposed Actual Actual 13-14 13-14 12-13 12-13 11-12 11-12 10-11 10-11
Est Max 15-16 15-16 14-15 14-15 Actual Actual Actual Actual Actual Actual Actual Actual
COUNTY LEVIES EAV Rate Rate Levy Rate Levy Rate Levy Rate Levy Rate Levy Rate Levy
General (Corporate) 673,773,089 None 0.34629 2,333,220.00 0.32418 2,131,237 0.29170 1,930,470 0.25239 1,659,111 0.30289 1,994,440 0.30110 1,935,554
IMRF/SLEP 673,773,089 None 0.18775 1,265,000.00 0.18253 1,200,000 0.21835 1,445,040 0.19009 1,249,576 0.16119 1,061,388 0.15279 982,176
County Highway 673,773,089 0.20000 0.09919 668,306.00 0.10089 663,266 0.10089 667,690 0.09977 655,848 0.10865 715,428 0.10171 653,820
County Aid to Bridges 673,773,089 0.25000 0.05566 330,600.00 0.05045 331,633 0.05045 333,878 0.04989 327,957 0.03952 260,227 0.05084 326,814
Tuberculosis Clinic 673,773,089 0.15000 0.00401 27,000.00 0.00426 28,000 0.00446 29,516 0.00457 30,041 0.00448 29,499 0.00445 28,606
Federal Aid Highway Matching 673,773,089 0.05000 0.04959 334,153.00 0.05000 331,633 0.05000 330,900 0.04989 327,957 0.04913 323,506 0.04996 321,157
County Health 673,773,089 0.10000 0.05566 375,000.00 0.05704 375,000 0.05922 391,918 0.05962 391,918 0.05675 373,682 0.05640 362,555
Tort Judg & Liability Insurance 673,773,089 None 0.05640 380,000.00 0.07606 500,000 0.04534 300,060 0.10437 686,087 0.11018 725,502 0.11543 742,016
Social Security 673,773,089 None 0.10463 705,000.00 0.09887 650,000 0.12107 801,241 0.10659 700,680 0.09391 618,369 0.09333 599,951
County Extension Education 673,773,089 0.05000 0.02215 149,217.00 0.02226 146,292 0.02108 139,507 0.02122 139,492 0.02019 132,945 0.02073 133,258
Veterans' Assistance 673,773,089 0.04000 0.02293 154,500.00 0.02351 154,500 0.02287 151,354 0.02220 145,934 0.02112 139,069 0.01810 116,352
Unemployment Insurance 673,773,089 None 0.00148 10,000.00 0.00153 10,000 0.00000 0 0.00327 21,496 0.00311 20,478 0.00457 29,377
1.00574 6,731,996.00 0.99158 6,521,561 0.98543 6,521,575 0.96387 6,336,097 0.97112 6,394,535 0.96941 6,231,636
MENTAL HEALTH LEVIES
Mental Health Board 708 673,773,089 0.15000 0.13278 894,635.91 0.13884 912,768 0.13522 894,886 0.13217 868,833 0.12578 828,224 0.12282 789,521
Mental Health Board 377 673,773,089 0.10000 0.06094 410,594.00 0.06246 410,594 0.06083 402,573 0.05946 390,866 0.05658 372,562 0.05525 355,162
0.25000 0.19372 1,305,229.91 0.20130 1,323,362 0.19605 1,297,459 0.19163 1,259,699 0.18236 1,200,786 0.17807 1,144,683
SELCAS LEVIES
Chatsworth 6,124,794 0.25833 15,500.00 0.25247 16,775 0.26816 19,200 0.27041 20,000 0.26813 20,300 0.20370 18,000
Strawn 772,972 0.25577 1,825.00 0.24703 1,775 0.24142 1,825 0.25805 2,000 0.24064 2,000 0.19824 1,700
Forrest 12,918,180 0.25641 31,000.00 0.25949 31,001 0.23510 30,000 0.23548 30,001 0.22007 29,000 0.20291 25,951
Fairbury 53,211,363 0.25740 133,000.00 0.24197 127,002 0.22583 121,792 0.21749 116,002 0.22246 114,205 0.20404 102,751
Rural 82,879,891 0.08950 72,675.00 0.08664 69,005 0.05614 43,052 0.05637 41,003 0.04321 31,005 0.03924 26,801
TOTAL LEVIES 8,037,226 8,090,481 8,034,902 7,804,802 7,791,831 7,551,522
PTELL is not applicable to SELCAS
PTELL is applied to County's 12 Levies as one aggregate and to the (2) Mental Health Levies independently
Truth in taxation (105% of previous year's extension) is calculated using Mental Health.
Truth in taxation (105% of previous year's extension) is calculated independently for Special Service Areas including SELCAS.
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LIVINGSTON COUNTY - 2015 TAX LEVY
SELCAS
3%
Mental Health
General (Corporate)
16%
28%
County Health & TB
5%
Veterans' Assistance Tort Judg & Liability Insur
2% 5%
County Highway
16%
Unemployment Insurance
0%
Social Security IMRF/SLEP
8% 15%
County Extension Education
2%
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2012 2013 2013 2013 2014 2015 2015 2016 2016
Disbursements & Transfers Out Actual Budget Budget Actual Budget Budget Transfers Budget Transfers
Amended
General Account 10,770,435 10,827,584 10,991,492 10,329,171 11,279,288 12,031,027 40,000 11,381,551 40,000
Tort Judgment & Liability Insurance Fund 628,145 698,800 698,800 658,121 755,200 554,800 25,000 583,765 25,000
Unemployment Insurance Fund 5,690 40,000 40,000 9,238 40,000 40,000 0 40,000 0
County Extension Education Fund 133,016 139,492 139,492 139,459 139,459 146,292 0 149,217 0
Illinois Municipal Retirement Fund (IMRF) 1,133,993 1,140,417 1,140,417 1,167,158 1,225,000 1,261,750 0 1,306,000 0
Social Security Fund 658,621 666,694 666,694 653,351 690,898 715,100 0 740,129 0
County Highway Fund 982,702 2,819,150 2,819,150 923,465 2,896,500 1,087,500 0 1,093,300 0
County Aid to Bridges Fund 187,204 0 0 2,185,477 0 1,310,000 0 638,500 0
Highway Federal Aid Matching Fund 141,566 862,000 862,000 5,376,949 0 2,571,000 0 507,000 0
Veteran's Assistance Commission Fund 148,124 163,050 163,050 159,401 154,000 157,800 0 155,400 0
Public Health Funds (County Health & TB) 2,786,560 3,040,064 3,040,064 2,646,507 3,090,030 2,970,882 0 2,881,143 0
Mental Health 708 Board 1,026,268 1,157,983 1,157,983 1,093,496 1,186,591 1,207,254 0 1,187,244 0
Mental Health 377 Board 365,166 404,908 404,908 396,664 414,118 423,869 0 438,889 0
Pontiac Landfill Fund 9,641,388 5,425,857 5,425,857 2,757,099 2,500,000 5,300,000 1,077,707 3,588,000 1,789,931
Streator Landfill Fund 58,057 92,235 92,235 67,994 93,287 94,365 94,365 92,820 92,820
Capital Projects (Formerly Liv Manor Construction) 2,852,076 305,000 305,000 296,136 330,000 300,000 0 300,000 0
Windfarm Application Fees 128 0 0 0 0 0 0 0 0
Enterprise Zone -County Enhancements 1,049,030 1,101,544 1,101,544 649,509 895,576 1,149,407 375,000 2,750,076 379,500
Animal Control Low Cost Fund 15,000 5,000 15,000 5,000
Treasurer's Automation Fund 10,378 13,500 13,500 23,757 13,000 8,000 0 8,000 0
Law Library Fund 17,967 16,650 16,650 21,285 16,650 16,650 2,150 16,650 2,150
Court Systems Fund 39,000 45,000 45,000 43,000 45,000 40,000 40,000 40,000 40,000
Court Automation Fund 24,522 24,004 24,004 30,154 24,004 30,540 5,000 30,540 5,000
Court Security Fund 68,000 123,650 123,650 70,000 80,000 70,000 70,000 70,000 70,000
Probation Services Fee Fund 80,053 123,344 123,344 56,293 110,000 143,000 140,000 132,000 132,000
Victim Coordinator's Fund 18,500 16,250 16,250 17,125 16,250 18,000 18,000 18,000 18,000
Maintenance & Child Support Fee Fund 8,000 7,000 7,000 7,000 7,000 5,500 5,500 5,500 5,500
Arrestees Medical Costs 11,093 0 0 5,000 0 7,000 7,000 7,000 7,000
Coroner's Fees Fund 19,000 20,000 20,000 16,000 10,000 15,000 15,000 15,000 15,000
Document Storage Fund 36,231 35,701 35,701 30,648 26,787 22,000 10,000 30,000 10,000
Special Recording Fee Fund 36,067 95,000 95,000 24,533 120,000 95,000 15,000 35,000 0
Vital Records Fund 2,083 3,500 3,500 3,445 5,500 4,500 500 6,900 500
GIS Fund 55,000 55,000 55,000 55,038 55,000 55,000 55,000 85,654 55,000
County Motor Fuel Tax Fund 941,764 0 0 766,435 0 1,421,700 0 1,201,200 0
Hwy Windfarm Assessment Fees 222,044 60,000 60,000 0 70,000 120,000 0 112,000 0
Recration Committee 0 0 0 0 0 0 0 64,453 0
Emergency Telephone System Board 1,076,284 1,515,506 1,515,506 1,218,292 1,474,032 1,072,433 0 1,453,083 0
Funds Not Individually Listed (Budgets Not Submitted)
Sheriff Drug Traffic Prevention Fund 13,391 4,967 0 0
State's Attorney Drug Traffic Prevention 203 157 0 0
State's Attorney Automation 0 1,306 0 0
Sheriff E Citation 0 0 0 0
Criminal Justice Grant 0 0 0 0
Illinois Grants Fund 0 0 0 0
Circuit Clerk Operation & Administration 2,043 3,073 0 0
Tax Sale In Error 4,604 1,811 0 0
Indemnity Fund 0 0 0 0
Nursing Home Fund 84,477 0 0 83,381 0 0 0 0 0
35,338,873 31,038,883 31,202,790 31,991,891 27,763,170 34,480,371 2,000,222 31,179,014 2,692,401
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Capital Budget Requests for 2016
Project Dept. Carryover Estimated Cost Carryover New Projects
Accounting/Budget System Finance x 38,000 38,000
Equipment Building/Storage Facility X 115,000 115,000
ETSB CAD System and StarCom Communications System ETSB x 635,000 635,000
H&E Building/ Improvements Facility x 50,000 50,000
Highway Building-Sewer Rehabilitation Highway x 200,000 200,000
L&JC ADA Compliance Including the Sally Port Modifications County Board X 500,000 500,000
Zoning & Subdivision Regulations Update RegPlan X 50,000 50,000
Asbestos review Facility 15,000 15,000
Clerk - Vault Heat Facility 6,000 6,000
Courthouse - Heat diffusers Facility 15,600 15,600
Electric Circuit Tracer Facility 2,000 2,000
Emerg. Services vehicle ESDA 33,000 33,000
Generator monitoring system Facility 7,596 7,596
IT Computers/Printers IT 17,500 17,500
IT Wireless Upgrade IT 16,000 16,000
Jail - camera upgrades Jail 4,000 4,000
Payroll Software Upgrade Bookkeeping 11,573 11,573
Sheriff - In car Computers Sheriff 45,600 45,600
Snow blowers Facility 1,200 1,200
Veteran's - vehicle Veteran's 35,000 35,000
CAPITAL BUDGET REQUESTS $1,798,069 $1,588,000 $210,069
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GENERAL FUND

The General Fund is the general operating fund of the County. It is used to account
for all financial resources except those required to be accounted for in another fund.
The General Fund contains several account groups which are restricted as to their use.
The FY 2016 Operating Budget accounts for General Account activities independently to
give an accurate view of the resources used and available for General Account activities,
programs and departments.
Those departments in the General Account Group include:

County Board Maintenance - Courthouse
County Board Office Maintenance - Law & Justice Center
Human Resources Support Maintenance - Public Safety Complex
Information Technology Maintenance - Regions Bank Building
County Miscellaneous - Legislative Support Maintenance - Health & Education Building
Supervisor of Assessments Sheriff
Board of Review Jail
Solid Waste Management Animal Control
Regional Planning/Zoning Coroner
Board of Appeals Circuit Clerk
ESDA State's Attorney
County Clerk/Recorder Public Defender
Elections Circuit Court
County Treasurer Jury Commission
Finance Probation & Court Services
Maintenance - General Employee Benefits
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GENERAL FUND
FUND BALANCE, REVENUES,
EXPENDITURES, and TRANSFERS
2011 2012 2013 2013 2013 2014 2014 2015 2015 2016
Accrual Accrual Cash Amended Accrual Cash Estimated Cash Estimated
Actual Actual Budget Budget Actual Budget as of 11/30/14 Budget 11/30/2015 Budget
Restated
Beginning Fund Balance 2,788,308 3,294,474 3,130,198 3,130,198 3,241,721 2,394,145 2,802,129 3,053,407 1,850,912 1,371,965
Revenues 7,303,285 7,880,021 7,737,498 7,737,498 8,146,856 8,858,010 8,787,352 9,093,310 8,912,797 8,936,227
Transfers In - Pontiac Host 2,300,500 2,126,794 2,384,957 2,384,957 2,118,928 1,690,764 1,500,000 1,077,707 1,077,707 1,789,931
Transfers In 632,441 854,397 705,129 705,129 561,037 644,187 564,900 657,515 657,515 641,970
Total Revenues and Transfers In 10,236,226 10,861,212 10,827,584 10,827,584 10,826,821 11,192,961 10,852,252 10,828,532 10,648,019 11,368,128
Expenditures 9,690,059 10,770,435 10,787,584 10,951,492 10,289,171 11,239,288 10,560,974 11,991,027 11,086,966 11,341,551
Transfers Out 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
Total Expenditures and Transfers Out 9,730,059 10,810,435 10,827,584 10,991,492 10,329,171 11,279,288 10,600,974 12,031,027 11,126,966 11,381,551
Excess (Deficiency) of Revenue
over Expenditures 506,167.00 50,777.00 - (163,908) 497,650 (86,327) 251,278 (1,202,495) (478,947) (13,423)
Prior Period Adjustments (146,039) -
Ending Fund Balance 3,294,475 3,345,251 3,130,198 2,966,290 3,593,332 2,307,818 3,053,407 1,850,912 1,371,965 1,358,542
On the budget sheets, "Actual" indicates accrued balances.
Cash balances are those shown as of the end of the year on our monthly financials.
Beginning Fund Balance for 2016 is the estimated cash balance as of November 30, 2015.
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