FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS ANNUAL APPROPRIATION ORDINANCE FOR FISCAL YEAR 2016 BY THE HONORABLE TONI PRECKWINKLE PRESIDENT AND BOARD OF FOREST PRESERVE DISTRICT COMMISSIONERS LUIS ARROYO, JR. SEAN M. MORRISON RICHARD BOYKIN JOAN PATRICIA MURPHY JERRY BUTLER TIMOTHY O. SCHNEIDER JOHN P. DALEY PETER N. SILVESTRI JOHN A. FRITCHEY DEBORAH SIMS BRIDGET GAINER ROBERT STEELE JESUS G. GARCIA LARRY SUFFREDIN GREGG GOSLIN JEFFREY R. TOBOLSKI STANLEY MOORE ARNOLD RANDALL GENERAL SUPERINTENDENT STEPHEN HUGHES CHIEF FINANCIAL OFFICER TROY ALIM DIRECTOR OF BUDGET AND MANAGEMENT THIS DOCUMENT WAS PRINTED ON RECYCLED PAPER 1 Forest Preserve District of Cook County, Illinois ANNUAL APPROPRIATION ORDINANCE FISCAL YEAR 2016 TABLE OF CONTENTS INTRODUCTION ..................................................................................................................................... 4 Mission Statement Accounting & Budgetary Practices Budgetary Process Budget Calendar Reader’s Guide District Profile: Description, Organizational Chart and Map EXECUTIVE SUMMARY & ANNUAL APPROPRIATION ORDINANCE ........................ 14 Executive Summary Annual Appropriation Ordinance Attachment A Attachment B Position Summary CORPORATE FUND ............................................................................................................................ 23 Estimated Revenues and Available Sources Budgeted Expenditures and Other Uses Office of the General Superintendent (10) .............................................................................. 25 Finance & Administration (20) ................................................................................................... 31 Human Resources (22) .............................................................................................................. 36 Resource Management (31) .......................................................................................... 41 Conservation & Experiential Programs (35) ........................................................................... 47 Permits, Rentals & Concessions (40) ..................................................................................... 53 Landscape Maintenance (52) ................................................................................................... 59 Facilities & Fleet Maintenance (53 & 54) ................................................................................ 64 Resident Watchmen (55) .......................................................................................................... 69 Legal (60) .................................................................................................................................... 70 Law Enforcement (70) ............................................................................................................... 76 Planning & Development (80) .................................................................................................. 82 District-Wide Services (99) ....................................................................................................... 88 2 CAPITAL AND RELATED FUNDING SOURCES ......................................................... 89 Capital Improvement Fund Construction and Development Fund Real Estate Acquisition Fund Bond and Interest Fund (Debt Service Schedule and Tax Levy) Active Grants FIDUCIARY, AGENCY AND COMPONENT UNIT FUNDS .......................................... 97 Employee Annuity and Benefit Fund Self-Insurance Fund Zoological Fund ............................................................................................ 99 Botanic Garden Fund ................................................................................... 109 SUPPLEMENTARY INFORMATION ........................................................................... 121 Chart of Accounts Glossary Revenue Glossary Major Funds Glossary Position Classification and Compensation Supplementary Schedules ...................................................................................................... 136 Schedule 1 – Non-Union Salary Schedule Schedule 2 – Teamsters Local 700 Salary Schedule Schedule 3 – Police Salary Schedule Schedule 4 – “X” Grade Salary Schedule Schedule 5 – Non-Union Hourly Rate Schedule Schedule 6 – Tax Rates for Real Property Schedule 7 – Property Tax Rates Comparison – City of Chicago Schedule 8 – Property Tax Rates Comparison – Suburban Snapshot Schedule 9 – Property Tax Distribution Net of Uncollectable / Refunds Schedule 10 – Total Operating and Debt Service Schedule 11 – Annual Appropriation Comparative Summary Schedule 12 – Staffing History Schedule 13 – Property Tax Levy Summary from 2011 - 2016 Schedule 14 – Property Tax Levies and Collections Schedule 15 – Direct and Overlapping Governmental Activities Debt Schedule 16 – Legal Debt Margin Information Schedule 17 – Picnic Permit Fee Schedule Schedule 18 – Pool Fees and Other License and Permits Schedule 19 – Pavilions and Facilities Fee Schedule Schedule 20 – Golf Fee Schedule Schedule 21 – Campground Fee Schedule Schedule 22 – Bicycle Fee Schedule Schedule 23 – Boat Fee Schedule Schedule 24 – Aerial Adventure Course Fee Schedule Schedule 25 – Special Use Fee Schedule 3 4 ACCOUNTING & BUDGETARY PRACTICES The accounts of the District are organized on a basis of funds and an account group to present the financial position and results of operations of each fund. The accounting system of the District is also designed to provide budgetary control over the revenues and expenditures of each fund. The accounting principles of the District conform to accounting principles generally accepted in the United States of America as applicable to governmental units or, in the case of the discretely presented component units, the Chicago Horticultural Society (“Chicago Botanic Garden”) and Chicago Zoological Society (“Brookfield Zoo”), as applicable to not-for-profits. The accepted standard-setting body for establishing governmental accounting and financial reporting principles is the Governmental Accounting Standards Board (GASB) and for establishing not- for-profit accounting and financial reporting principles is the Financial Accounting Standards Board (FASB). The District uses a cash basis for putting together its annual budget. With respect to government-wide funds, expendable trust funds and agency funds, the District follows the modified accrual basis of accounting in which revenues are recognized when they become both measurable and available as net current assets. Available means collectible within the current period or 60 days thereafter to pay liabilities of the current period. Taxpayer assessed taxes, gross receipts and personal property replacement taxes are considered “measurable” when they are in the hands of intermediary collecting governments and are recognized as revenue at that time. Anticipated refunds of such taxes are recorded as liabilities and reductions of revenue when they are measurable and their validity seems certain. Revenues considered to be susceptible to accrual are: real estate taxes, personal property replacement taxes, land sale proceeds, concession receivables and interest receivables. 5 THE BUDGET DEVELOPMENT PROCESS The Forest Preserve District of Cook County Board of Commissioners must adopt the annual operating budget before or within sixty (60) days after the commencement of any fiscal year, which begins January 1. The Annual Appropriation Ordinance includes proposed expenditures and the means of financing them. The budget development process begins with each department submitting a detailed request for appropriations to the Director of Budget and Management. These requests are reviewed with the Chief Financial Officer and General Superintendent. Further review occurs during meetings among the President, General Superintendent and Finance Committee of the Board. The President’s Appropriation Ordinance recommendations are then submitted to the Board and referred to the Finance Committee. The Finance Committee holds public hearings throughout the County. The Finance Committee may offer amendments to the President’s recommendations before submitting the Appropriation Ordinance to the Board for final approval. The budget is available for public review for at least ten (10) days prior to the Board’s passage of the Annual Appropriation Ordinance. The Board must hold at least one public hearing on the budget prior to legally enacting it through the passage of the Annual Appropriation Ordinance. The Chief Financial Officer is authorized to transfer budgeted amounts between various line items within any fund. The Board must approve any revisions increasing the total expenditures of any fund. The budget information referenced in the financial statements includes adjustments, if any, made during the year. The level of control where expenditures may not exceed the budget is the fund level of activity. With the exception of unspent Capital Improvement, Construction and Development and Bond Funds, budgeted amounts lapse at year-end and are not carried forward to succeeding years. State statute permits the Capital Improvement Fund to remain open for five years. Unspent budgeted amounts for the Capital Improvement Fund are carried forward for four (4) succeeding years until the fund is closed. A comparison of actual results of operations to the budget can be found in the District’s Comprehensive Annual Financial Report under the section entitled “Required Supplementary Information.” 6 FY 2016