Fiscal Year 2013 Financial & Budget Plan

Download Entire Plan (Large File - 6 MB) 

2013 DuPage County Financial Plan Appendix  

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DuPage County Mission Statement 

 General Information 

• County Board Members by District
• County Board District Map
• Organization Chart
• County Board Committee Structure & Meeting Times
• DuPage County Additional Committee Schedules
• Government Finance Officer’s Awards
• Budgetary Process, Calendar, Fund Structure
• Fund Descriptions
• Financial Policies

 Executive Summary 

• What’s New in the FY2012 Budget Document
• Chairman’s Transmittal Letter
• Appropriation Summary, All Agencies
• Appropriation and Transfer Historic Summary
• Five Year Outlook Overview
  • General Fund Five-Year Outlook 
  • Graph:  General Fund Budget with 5 Year Outlook 
  • Division of Transportation Five-Year Outlook 
  • Convalescent Center Five-Year Outlook 
  • Public Works Five-Year Outlook 
  • Stormwater Fund Five-Year Outlook 
   
•  Expenditure/Budget History by Government Function 
• Graph: FY2012 Approved Budget by Function
• Graph: General Fund Total Cost by Function
• Total Department Costs with Indirect Costs
• Summary of FY2012 Budget and Headcount by Government Function
• Personnel Headcount Summary FY2009-FY2012 
• Graph:  FY2012 Headcount by Function, All Funds
• Graph:  FY2012 Headcount by Function, General Fund
•  Financial Summaries 
• Statement of Financing Sources, Expenditures & Transfers
• Statement of Fund Balances
• Revenue:
• Definitions of Classifications
• Major Revenue Issues
• Graph: Sales Tax Revenue Comparison 2004-2012
•  Graph: FY2011 Actual Sales Tax by Component
• Graph: Sales Tax History Comparison by Month
• Graph: Dept of Transportation Operational Revenue & Forecast
• Property Tax Levies:
  • Graph: Distribution of 2011 Property Tax Levy
  • Comparison of Tax Levies and Rates 2008-2011
  • Graph: Distribution of 2010 Property Taxes to Local Taxing Bodies
  • Graph:  Cumulative Property Tax Taxpayer Savings 1991-2010
  • Local Government Property Tax Levy Growth Comparison
  • Graph:  Property Tax Levy Growth Comparison
   
• Income Tax:
• Graph:  Annual Income Tax Revenue Comparison 2004-2012
• Departmental Revenue:
  • Revenue and Transfer Summary by Classification
  • General Fund Revenue by Classification
  • Graph: General Fund Revenue Component Analysis
  • Graph: General Fund Revenue History
  • Special Revenue Funds Revenue History
  • Debt Financed Capital Project Funds Revenue History
  • Debt Service Revenue History
   
•  Expenditures:
  • General Fund Expenditure & Appropriation Comparison
  • Special Revenue Funds Expenditure & Appropriation Comparison
  • Enterprise Funds Expenditure & Appropriation Comparison
  • Debt Financed Capital Project Funds Expenditure & Appropriation Comp
  • Debt Service Funds Expenditure & Appropriation Comparison
  • Detail Listing of Interfund Transfers
  • Expenditure/Budget History by Fund Type by Category
  • Graph: All Funds by Government Fund Type
  • Graph: All Funds by Category
  • Graph: General Fund Expenditures by Category
  • Graph: Special Revenue Funds Expenditures by Category
  • All Funds Expenditure History by Department, by Category
   

General Fund 

• Description of General Fund
• Departmental Budget Summaries, Missions, Accomplishments, Goals, Staffing
• County Board 
• County Ethics Commission
• Public Works Drainage
• Clerk of the Circuit Court
• Circuit Court
• Public Defender
•  Jury Commission
• County Sheriff 
• Sheriff’s Merit Commission
• State’s Attorney
• Children’s Center
• County Coroner 
• Office of Homeland Security & Emergency Management
• Circuit Court Probation
• DUI Evaluation Program
• County Auditor 
• Regional Office of Education
• Supervisor of Assessments
• Board of Tax Review
• County Clerk 
• County Treasurer 
• Recorder of Deeds
• Liquor Control Commission
• Human Services
• Veterans Assistance Commission
• Outside Agency Support Service
• Subsidized Taxi Fund
• Facilities Management
• Information Technology
• Personnel Department
• Campus Security
• Credit Union
• Finance Department
• General Fund – Capital
• County Audit 
• General Fund – Insurance
• General Fund – Special Accounts
• Contingencies
• Psychological Services
• Family Center 
• Board of Election Commissioners

 Non-General Funds 

• Description of Non-General Funds
• Departmental Budget Summaries, Missions, Accomplishments, Goals, Staffing
• Stormwater Management Fund
• Stormwater Project Contingency
• Stormwater Permitting
• Stormwater Management Projects
• Illinois Municipal Retirement Fund
• Tort Liability Insurance Fund
• Social Security Fund
• Court Document Storage Fund
• Welfare Fraud Forfeiture Fund
• Crime Laboratory Fund
• County Clerk Document Storage Fee Fund
• Arrestee’s Medical Costs Fund
• Children’s Waiting Room Fee Fund
• Stormwater Variance Fee Fund
• Recorder/Geographical Information Systems Fee Fund
• Geographical Information Systems Fee Fund
• Geographical Information Systems
• Geographical Information Systems Fee Fund – Stormwater 
• Geographical Information Systems Fee Fund – County Clerk 
• Emergency Deployment Reimbursement Fund
• Sheriff Training Reimbursement Fund
• Economic Development and Planning Fund
• County Cash Bond Account Fund
• Neutral Site Custody Fund
• Sheriff Police Vehicle Fund
• Rental Housing Support Fund - Recorder
• OEM Community Education & Volunteer Outreach Fund
• Convalescent Center Foundation Donated Projects Fund
• Coroner’s Fee Fund
• Clerk of the Circuit Court Operations Fund
• Electronic Citation Fund
• Youth Home Operating Fund
• Drug Court/MICAP Fund
• Drug Court
• Mental Health Court 
• Convalescent Center Operating Fund
• Highway Motor Fuel Tax Fund
• Public Works – Sewer
• Public Works – Water
• Public Works – Darien System
• Public Works – Glen Ellyn Heights 
• Animal Control Fund
• Law Library Fund
• Probation Services Fee Fund
• Tax Automation Fund
• Document Storage Fund – Recorder
• Court Clerk Automation Fund
• Environmental Related Public Works Projects
• Highway Impact Fee Operations Fund
• Local Gasoline Tax Operations Fund
• Township Project Reimbursement Fund
• DOT Intergovernmental Projects:  Belmont Road Grade Separation
• Wetland Mitigation Banks Fund

Bond Financed Capital Project/Capital Improvements 

• Bond Financed Capital Project Funds:
  • Description of Capital Project Funds
  • Departmental Budget Summaries
  • 2011 Drainage Bond Projects
  • Stormwater Project 2001 Bonds
  • 2008 Water & Sewer Bond Project
  • G.O. Alternate Series 2010 Bond Project
  • Children’s Center Facility Construction Fund
  • Drainage Construction 2001 Project
  • Courthouse Construction 2001 Project
   
• Description of Capital Improvements
  • FY2012-FY2016 General Fund Capital Improvements Plan
  • FY2012-FY2016 Non-General Funds Capital Improvements Plan
  • Non-General Fund Project Details
   

 Debt Service Funds 

• Debt Service Funds:
• Description of Debt Service and Long Term Financing
• Graphs:
• General Government Bonded Debt Profile – 5 Year Summary
• Outstanding Bonded Debt by Year
• G.O. Limited Tax & Alternate Revenue Bonds Principal by Year
• Revenue Bonds Annual Debt Service Requirements
• G.O. Limited Tax & Alternate Revenue Bonds Requirements
• Bonded Debt Sources of Payment and Budgeting Structure
• Bonded Debt Ratings
• Bonded Debt Activity Recent Transactions
• Debt Service Summaries:
• 2011 G.O. Alternate Revenue Refunding Bonds, Series 2011
• 2008 Water & Sewerage System Revenue Bonds
• 2006 Limited Tax G.O. Courthouse Project Bonds
• 2006 G.O. Alternate Revenue Stormwater Project Refunding Bonds
• 2005 Transportation (MFT) Revenue Refunding Bonds
• 2005 G.O. Alternate Revenue Drainage Project Refunding Bonds
• 2002 G.O. Alternate Revenue Stormwater Project Refunding Bonds
• 2002 G.O. Alternate Revenue Jail Project Refunding Bonds
• 2001 G.O. Alternate Revenue Stormwater Project Bonds
• 1993 G.O. Alternate Revenue Stormwater Project Refunding Bond
• 1993 G.O. Alternate Revenue Jail Project Refunding Bond

Miscellaneous  

• Letter from Office of the DuPage County Clerk
• County Ordinances & Resolutions
  • Appropriation Ordinance
  • Tax Levy Ordinance
  • Resolution-Transfer Funds to the 1993 Jail Refunding Bonds Debt Service Fund
  • Resolution-Transfer Funds to the 1993 Stormwater Refunding Bonds Debt Service
  • Resolution-Transfer Funds to the 2002 Jail Refunding Bonds Debt Service Fund
  • Resolution-Transfer Funds to the 2002 Stormwater Refunding Bonds Debt Service
  • Resolution-Transfer Funds to the 2006 Stormwater Refunding Bonds Debt Service
  • Resolution-Transfer Funds to the Convalescent Center Fund
  • Resolution-Transfer Funds to the Stormwater Management Fund
  • Resolution-Transfer Funds to the Tort Liability Fund
  • Resolution-Transfer Funds to the Economic Development & Planning Fund
  • Resolution-Transfer Funds to the G.O. Alternate Series 2010 Debt Service Fund
   
• Special Services Areas
  • Special Service Area Summary
  • Special Service Area #27 Appropriation Ordinance
  • Special Service Area #27 Tax Levy Ordinance
  • Special Service Area Budgets
   
• Grant Funds
• Description of Grants
• Revenue Analysis FY2008-FY2012 
• Expenditure & Appropriation Comparison FY2008-FY2012 
• Grant Listing by Parent Department
• DuPage County Health Department FY2012 Budget
• Board of Directors
• Explanation of Funds
• Appropriation Ordinance
• Tax Levy Ordinance
• Graph: Revenues & Expenditures by Category
• Graph:  Revenue by Source FY2011-FY2012 
• Graph:  Expenditures by Type FY2011-FY2012 
• Categorical Summary
• Account Detail
• Summary of Grants
• Emergency Telephone Systems Board FY2012 Budget
• Board of Directors
• Appropriation Ordinance
• Detail Budget by Account
• DuPage County Socio-Economic Information

 Glossary of Terms/List of Acronyms