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Proposed 2020 Budget

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Proposed 2020 Budget TABLE OF CONTENTS PROFILE LAND DEVELOPMENT BOND PROJECTS Mission Statement ............................................................. 1 Budget Narrative .................................................... 158 District Profile .................................................................. 2 Budget Request Summary ....................................... 159 Officials and Officers ...................................................... 5 Organizational Chart ........................................................ 8 ENTERPRISE FUND District Map ...................................................................... 9 Golf Course Operations Budget Narrative .............. 160 Budget Request Summary ....................................... 161 Special Facilities ........................................................... 10 GFOA Distinguished Budget Award ............................... 11 Budget Request Summary by Course How to use this Budget Document.................................. 12 Countryside Golf Course................................... 163 Brae Loch Golf Course ..................................... 165 READER’S GUIDE ThunderHawk Golf Course ............................... 167 Budget Message ............................................................ 13 Golf Capital Improvement Plan ............................. 169 Prior Year Achievements .............................................. 19 Budget Process .............................................................. 36 DONATION AND GRANT FUND Budget Accounting Basis .............................................. 37 Budget Narrative ..................................................... 170 2020 Economic Environment ........................................ 37 Budget Request Summary ....................................... 171 Fund Structure ............................................................... 38 Budget Summary by Function Government Fund Accounting ...................................... 39 Natural Resources .............................................. 172 2020 Budget Policies ..................................................... 42 Youth Conservation Corps (YCC) ..................... 180 Financial Management Policies ..................................... 48 Education Department ...................................... 182 Annual Strategic Action Plan ........................................ 49 OTHER FUNDS BUDGET SUMMARIES Summary ................................................................. 188 Budget Summary .......................................................... 58 Audit Fund .............................................................. 189 Position Inventory ......................................................... 60 Estimated Tax Rates and Tax Extensions for 2019 ....... 61 Capital Facilities Improvement Fund ...................... 190 Fund Balance Summary for Fiscal Year Easements & Special Projects Fund ........................ 191 Ending December 31, 2020 ........................................ 62 Farmland Management Fund .................................. 192 Budget Summary by Major Funds ............................... 65 Fort Sheridan Cemetery Fund ................................. 194 Major Revenue Sources and Assumptions ................... 68 Land Preparation Fund ............................................ 195 Debt Service Summary ................................................. 71 Tree Replacement Fund .......................................... 196 Budget Summary by Department Wetlands Management Fund .................................. 197 General District ......................................................... 72 Equipment Replacement Fund ................................ 200 Administration ............................................................ 76 Information Technology Replacement Fund ........... 202 Education .................................................................... 81 Vehicle Replacement Fund ..................................... 204 Finance ....................................................................... 88 Natural Resources ...................................................... 93 CAPITAL IMPROVEMENT PLAN Operations and Infrastructure ................................... 101 Budget Narrative ..................................................... 206 Planning and Land Preservation ............................... 107 Capital Budget Summary by Project Type .............. 207 Public Affairs & Development ................................. 115 District Map ............................................................ 208 Public Safety ............................................................ 123 Funding Sources 10 Yr Capital Improvement Plan . 209 Revenue Facilities .................................................... 128 10-Year Capital Improvement Plan ......................... 211 Capital Improvement Projects ................................. 212 GENERAL CORPORATE FUND Budget Narrative ......................................................... 138 Impact to Operations and Maintenance .................. 256 Other Capital Expenditures by Fund ....................... 257 Budget Request Summary ........................................... 141 General Fund 10-Year Forecast .................................. 144 SUPPLEMENTAL INFORMATION INSURANCE FUND Property Tax Rates and Tax Extensions ................. 258 Budget Narrative ......................................................... 145 Expenditure Summary by Fund 2011-2020 ............ 259 Budget Request Summary ........................................... 146 Revenue Summary by Fund 2011-2020 .................. 260 RETIREMENT FUND – IMRF/FICA General Corporate Fund Summary 2011-2020 ....... 261 Budget Narrative ......................................................... 147 Property Tax Rates and Levies of Direct and Budget Request Summary ........................................... 148 Overlapping Governments 2008-2017................. 262 Demographic Statistics 2009-2018 ......................... 263 LAND DEVELOPMENT LEVY FUND Ratio of Outstanding Debt by Type 2009-2018 ...... 264 Budget Narrative ......................................................... 149 Principal Taxpayers................................................. 265 Budget Request Summary ........................................... 150 Miscellaneous Information...................................... 266 DEBT SERVICE FUND Schedule of Insurance in Force ............................... 267 Budget Narrative ......................................................... 152 Budget Request Summary ........................................... 155 GLOSSARY .............................................................. 268 LAND ACQUISITION BOND PROJECTS Budget Narrative ......................................................... 156 Budget Request Summary ........................................... 157 Cover photo. This photo was taken at Grassy Lake Forest Preserve by Katherine Hamilton-Smith, Director of Public Affairs & Development. Grassy Lake is located in Lake Barrington and features gently rolling hills, oak woodlands, marshes and moraines. The preserve's 5.8 miles of trails offer magnificent views of the Fox River Valley and of Grassy Lake. Thousands of volunteer hours, along with private donations through the Preservation Foundation of the Lake County Forest Preserves are helping restore the preserve’s natural habitats and ecological function. Profile 2020 BUDGET MISSION STATEMENT LAKE COUNTY FOREST PRESERVES “To Preserve a Dynamic and Unique System of Natural and Cultural Resources, and to Develop Innovative Educational, Recreational, and Cultural Opportunities of Regional Value, while Exercising Environmental and Fiscal Responsibility.” 1 DISTRICT PROFILE LAKE COUNTY FOREST PRESERVES The Lake County Forest Preserve District was created by referendum on November 24, 1958, and is governed by the Downstate Forest Preserve District Act, Illinois Compiled Statutes, Chapter 70. The District is a separate body and political subdivision of the State of Illinois. The District has independent taxing powers and its boundaries are the same as those of Lake County. The District is governed by a 21-member Board of Commissioners, which also serves, by state statute, as the Lake County Board. The Officers of the District are President, Vice President, Secretary, Treasurer, Assistant Secretary, and Assistant Treasurer. The President and Vice President are elected for a two-year period by the Board of Commissioners. Other officers are appointed by the President and serve during the term of the President. The District’s mission is to preserve a dynamic and unique system of natural and cultural resources, and to develop innovative educational, recreational and cultural opportunities while exercising environmental and fiscal responsibility. The District exists for the purpose of acquiring, developing and maintaining land in its natural state; to protect and preserve the flora, fauna and scenic beauty; for the education, pleasure and recreation of the public; for flood control and water management; and for other purposes as conferred by statute. To accomplish this, the District has developed a unified system of large land holdings, which are restored as nearly as possible to their natural condition and protected as such. The District is in essence a regional park and conservation agency intended to serve the population of the County. The first of three major land acquisition programs began in 1963 with the purchase
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