FOREST PRESERVE DISTRICT OF COOK COUNTY, ILLINOIS ANNUAL APPROPRIATION ORDINANCE FOR FISCAL YEAR 2014 BY THE HONORABLE TONI PRECKWINKLE PRESIDENT AND BOARD OF FOREST PRESERVE DISTRICT COMMISSIONERS JERRY BUTLER JOAN P. MURPHY EARLEAN COLLINS EDWIN REYES JOHN P. DALEY TIMOTHY O. SCHNEIDER JOHN FRITCHEY PETER N. SILVESTRI BRIDGET GAINER DEBORAH SIMS JESUS G. GARCIA ROBERT STEELE ELIZABETH “LIZ” DOODY GORMAN LARRY SUFFREDIN GREGG GOSSLIN JEFFREY TOBOLSKI STANLEY MOORE ARNOLD RANDALL GENERAL SUPERINTENDENT MARK THOMAS 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 2014 TABLE OF CONTENTS INTRODUCTION ................................................................................................................................ 4 Mission Statement Budgetary Process Readers Guide District Profile: Description, Organizational Chart and Map EXECUTIVE SUMMARY & ANNUAL APPROPRIATION ORDINANCE ........................ 12 Executive Summary Annual Appropriation Ordinance Attachment A Attachment B Position Summary CORPORATE FUND ...................................................................................................................... 20 Estimated Revenues and Available Sources Budgeted Expenditures and Other Uses Office of the General Superintendent (10) ........................................................................... 22 Finance and Administration (20) ........................................................................................... 29 Human Resources (22).......................................................................................................... 35 Resource Management (31) .......................................................................................... 41 Conservation and Experiential Programs (35) .................................................................... 48 Permits, Concessions and Volunteer Resources (40) ....................................................... 54 Landscape Maintenance (52) ............................................................................................... 60 Facilities and Fleet Maintenance (53 & 54) ........................................................................ 65 Resident Watchmen (55) ...................................................................................................... 71 Legal (60) ............................................................................................................................... 72 2 Law Enforcement (70) .......................................................................................................... 79 Planning and Development (80) .......................................................................................... 85 District-wide Services (99) .................................................................................................... 92 CAPITAL AND RELATED FUNDING SOURCES ......................................................... 93 Capital Improvement Fund Construction and Development Fund Real Estate Acquisition Fund Bond and Interest Fund (Debt Service Schedule and Tax Levy) Monetary Awards FIDUCIARY, AGENCY AND COMPONENT UNIT FUNDS .......................................... 98 Employee Annuity and Benefit Fund Self-Insurance Fund Zoological Fund........................................................................................... 100 Botanic Garden Fund ................................................................................... 117 SUPPLEMENTARY INFORMATION ........................................................................... 137 Chart of Accounts Glossary Funds and Accounting Practices Position Classification and Compensation Supplementary Schedules ................................................................................................. 151 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 Schedule 8 – Property Tax Distribution Net of Uncollectable / Refunds Schedule 9 – Total Operating and Debt Service Schedule 10 – Annual Appropriation Comparative Summary Schedule 11 – Staffing History Schedule 12 – Property Tax Levy Summary from 2009 - 2014 Schedule 13 – Property Tax Levies and Collections Schedule 14 – Direct and Overlapping Governmental Activities Debt Schedule 15 – Legal Debt Margin Information Schedule 16 – Picnic Permit Fee Schedule Schedule 17 – Pool Fees and Other License and Permits Schedule 18 – Pavilions and Facilities Fee Schedule Schedule 19 – Golf Fee Schedule 3 4 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.” 5 Reader’s Guide This section is designed to introduce and explain the contents of the FY 2014 Annual Appropriation in the order of appearance in this document. District Profile, Map and Organization Chart This section examines the history of the District, its management and governance; the District map delineates the District by region; and the organization chart depicts the composition of the District. Annual Appropriation Ordinance This section contains the annual appropriation ordinance and corresponding attachments. Executive Summary This section provides an overview of the FY 2014 Budget. It addresses the current priorities of the District; resources to be allocated to achieve these goals; sources of funding; descriptions, charts, graphs and productivity analysis related to staffing, tax levy and distribution; and the budgetary process. Corporate Fund Summary These pages list estimated 2014 tax and non-tax Corporate Fund revenues; budgeted expenditures by department and other uses; position summary and salaries by department. Corporate Fund Appropriations by Department This section details each department by its duties and composition, prior year’s accomplishments, 2014 goals, organization chart, positions and salaries, and non-personnel services. Capital and Related Funding Sources This section contains a description of and data related to the Capital Improvement Fund, Construction and Development Fund, Real Estate Acquisition Fund, Bond and Interest Fund and Monetary Awards (grants received). Fiduciary, Agency and Component Unit Funds This section summarizes appropriations for the Employee Annuity and Benefit Fund, the Self-Insurance Fund, the Zoological Fund and the Botanic Garden Fund. Budgetary Chart of Accounts This section identifies and explains the numbered account system under which all appropriations are represented including salaries and wages, professional contractual services, materials and supplies, utilities, self-insurance and employee benefits, equipment and fixtures, building and construction, and other expenses. Glossary This section defines budgetary terminology. Funds and Accounting Practices This section explains each budgetary fund and accounting practices of the District. Position Classification and Compensation Schedule This section describes District personnel practices and classification of positions and compensation. It