2021 Forest Preserve District of Cook County, Illinois Annual Appropriation Ordinance Honorable Toni Preckwinkle, President Forest Preserve District Board of Commissioners For the programs and services of the Forest Preserve District of Cook County as submitted to the Finance Committee of the Forest Preserve District Board of Commissioners fpdcc.com Annual Appropriation Ordinance Honorable Toni Preckwinkle,2021 President Forest Preserve District Board of Commissioners and Board of Forest Preserve District Commissioners Frank J. Aguilar Bill Lowry Alma E. Anaya Donna Miller Luis Arroyo, Jr. Stanley Moore Scott R. Britton Kevin B. Morrison John P. Daley Sean M. Morrison Dennis Deer Peter N. Silvestri Bridget Degnen Deborah Sims Bridget Gainer Larry Suffredin Brandon Johnson Arnold Randall General Superintendent Stephen Hughes Chief Financial Officer This document was printed on recycled paper 2021 ANNUAL APPROPRIATION ORDINANCE Table of Contents INTRODUCTION . 1 Our Mission Statement . 1 The Forest Preserve District of Cook County Organizational Chart . 2 Accounting & Budgetary Practices . 3 The Budget Development Process . 4 FY 2021 Proposed Budget Calendar . 5 Reader’s Guide . 6 Forest Preserves of Cook County Profile . 7 Forest Preserves of Cook County Map . 8 EXECUTIVE SUMMARY & EXECUTIVE BUDGET RECOMMENDATION....................................................... 9 Executive Summary . 10 Forest Preserve District Of Cook County, Illinois Annual Appropriation Ordinance . 14 Attachment A . 16 Attachment B - Corporate Fund Balance Policy . 17 Position Summary . 18 CORPORATE FUND . 19 Estimated Revenues and Available Sources . 19 Budgeted Expenditures and Other Uses . 20 Office of the General Superintendent . 21 Finance & Administration . 29 Human Resources . 37 Resource Management . 43 Conservation & Experiential Programming . 51 Permits, Rentals And Concessions . 57 II FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS 2021 ANNUAL APPROPRIATION ORDINANCE Landscape Maintenance . 63 Facilities & Fleet Maintenance . 69 Legal ..................................................................................................................... 77 Law Enforcement . 83 Planning & Development ................................................................................................. 89 District Wide Services . 95 CAPITAL AND RELATED FUNDING SOURCES . 99 Construction & Development Fund . 100 Capital Improvement Fund . 101 Real Estate Acquisition Fund . 102 Resident Watchmen Fund . 103 Bond & Interest Fund . 104 FIDUCIARY, AGENCY AND COMPONENT UNIT FUNDS . 105 Employee Annuity And Benefit Fund . 106 Self-Insurance Fund . 107 Chicago Zoological Society Fund . 108 Chicago Horticultural Fund . 109 Chicago Zoological Society & Brookfield Zoo . 110 Chicago Botanic Garden . 123 SUPPLEMENTARY INFORMATION .......................................................................................... 137 Chart of Accounts . 138 Budgetary Accounts . 138 Glossary . 146 Revenue Glossary . 148 Major Funds Glossary . 150 FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS III 2021 ANNUAL APPROPRIATION ORDINANCE Supplementary Schedules. .151 Schedule 1 – Non-Union Salary Schedule . 151 Schedule 2 – Teamsters Local 700 Salary Schedule . 152 Schedule 3 – Police Salary Schedule . 153 Schedule 4 – “X” Grade Salary Schedule . 154 Schedule 5 – Non-Union Hourly Rate Schedule . 154 Schedule 6 – Tax Rates for Real Property . 155 Schedule 7 – Property Tax Rates Comparison – City of Chicago . 156 Schedule 8 – Property Tax Rates Comparison – Suburban Snapshot . 157 Schedule 9 – Property Tax Distribution Net of Uncollectible / Refunds . 159 Schedule 10 – Total Operating and Debt Service . 160 Schedule 11 – Annual Appropriation Comparative Summary . 161 Schedule 12 – Staffing History . 162 Schedule 13 – Property Tax Levy Summary from 2012 - 2020 . 163 Schedule 14 – Property Tax Levies and Collections . 164 Schedule 15 – Direct and Overlapping Governmental Activities Debt . 165 Schedule 16 – Legal Debt Margin Information . 166 Schedule 17 – Picnic Permit Fee Schedule . 167 Schedule 18 – Pool Fees and Other License and Permits . 170 Schedule 19 – Pavilions and Facilities Fee Schedule . 171 Schedule 20 – Golf Fee Schedule . 172 Schedule 21 – Campground Fee Schedule . 173 Schedule 22 – Boat Fee Schedule . 175 Schedule 23 – Aerial Adventure Course Fee Schedule . 175 Schedule 24 – Stable Fees . 176 Schedule 25 – Special Access/Construction Permit Fees . 176 Schedule 26 – FY 2017 to 2023 Corporate Fund Analysis . 177 Photography Credits ......................................................................................................180 IV FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS OurMission Statement 2021 Our Mission Statement To acquire, restore and manage lands for the purpose of protecting and preserving public open space with its natural wonders, significant prairies, forests, wetlands, rivers, streams, and other landscapes with all of its associated wildlife, in a natural state for the education, pleasure and recreation of the public now and in the future. 2021 ANNUAL APPROPRIATION ORDINANCE The Forest Preserve District of Cook County Organizational Chart The Forest Preserve District of Cook County Organizational Chart Residents of Cook County President & Board of Commissioners General Superintendent Compliance Legal Department Deputy Superintendent Office of Finance Conservation Permits, Facilities Planning Human Resource Landscape Law General & & Experiential Rentals & & Fleet & Resources Management Maintenance Enforcement Superintendent Administration Programming Concessions Maintenance Development 2 FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS 2021 ANNUAL APPROPRIATION ORDINANCE Accounting & Budgetary Practices The accounts of the District are organized on a basis of funds The District’s budget is developed in accordance with and account group to present the financial position and results Generally Accepted Accounting Principles (GAAP) as applied of operations of each fund . The accounting systems of the to government units . With respect to government-wide funds, District is also designed to provide budgetary control over the expendable trust funds and agency funds, the District follows revenues and expenditures of each fund . The accounting prin- modified accrual basis of accounting in which revenues are ciples of the District confirm to accounting principles generally recognized when they become both measurable and available accepted in the United States of America as applicable to as net current assets . Available means collective within the governmental units or, in the case of the discretely presented current period or 60 days thereafter to pay liabilities of the components units, the Chicago Horticultural Society (“Chicago current period . Taxpayer assessed taxes, gross receipts Botanic Garden”) and Chicago Zoological Society (“Brookfield and personal property replacement taxes are considered Zoo”), as applicable to not -for profits. The accepted stan- “measurable” when they are in the hands of intermediary dard-setting body of establishing governmental accounting and collecting governments and are recognized as revenue at financial reporting principles is the Governmental Accounting that time . Anticipated refunds of such taxes are recorded as Standards Board (GASB) and for establishing not-for-profit liabilities and reductions of revenue when they are measurable, accounting and financial reporting principles is the Financial and their validity seems certain . Revenues considered to be Accounting Standards Board (FASB) . susceptible to accrual are: real estate taxes, personal property replacement taxes, land sale proceeds, concession receivables and interest receivables . FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS 3 2021 ANNUAL APPROPRIATION ORDINANCE The Budget Development Process The Forest Preserve District of Cook County Board The Board must hold at least one public hearing on the budget of Commissioners must adopt the annual operating budget prior to legally enacting it through the passage of the Annual before or within sixty (60) days after the commencement Appropriation Ordinance . of any fiscal year, which begins January 1. The Annual Appropriation Ordinance includes proposed expenditures The Chief Financial Officer is authorized to transfer budgeted and the means of financing them. amounts between various line items within any fund . The Board must approve any revisions increasing the total expenditures The budget development process begins with each department of any fund. The budget information referenced in the financial submitting a detailed request for appropriations to.