County of Kane Opportunities to Review Budget Finance Department - PowerPoint PPT Presentation

County of Kane

Opportunities to Review Budget  Finance Department reviewed budgets in detail.  Finance Advisory Group reviewed budgets in detail & met with selected departments & offices to further review budgets.  Department and Office Budgets were presented in detail at their respective Committee meetings twice.  Special Finance Committee meeting was held to review the budget of 5 departments and offices.  General Fund Summary Budget & Capital Budget were presented at Committee of the Whole.  General Fund summary budget reports have been presented at the last 3 Executive Committee meetings and Finance Committee meeting.  We are here today to make final recommendations regarding the budget before it is placed on public display on October 25th.

Changes Since COW Meeting  Addition of $150,000 Riverboat Grant for Forest Preserve  Addition of $12,000 Rent Expense for Children’s Waiting Room  2 nd Half of Promised Increase for Assistant State’s Attorneys  2 nd Half of Promised Increase for Public Defender’s Attorneys  Removal of 2 Additional Assistant State’s Attorneys and 1 Additional State’s Attorney’s Administrative Assistant  Recommended Revision to Coroner’s Budget

Increase for State’s Attorney Total of $409,034 ($493,109 Including Benefits) is Allocated Across the Following Funds:  General Fund - $292,551  Insurance Liability Fund - $94,481 (which in turn is funded by the contingency in the General Fund)  Drug Prosecution Fund - $32,024  Environmental Prosecution Fund - $18,926  Child Advocacy Fund - $55,127

Increase for Public Defender Total of $285,282 ($339,029 Including Benefits) is Allocated to the General Fund Only

Removal of 3 new hires from State’s Attorney’s Budget Joe McMahon has volunteered to remove the following from the State’s Attorney’s Budget to help defray the cost of the increases in salaries:  2 additional Assistant State’s Attorneys  1 additional Administrative Assistant  Achieves total savings of $241,069 including benefits

Coroner’s Final Budget Request  Included funding for 2 additional deputy coroners to enable 24/7 staffing with elimination of on-call and overtime.  Included a $30,000 increase in funding for autopsy related expenses.  Included other minor increases  Eliminated expense of X-Rays through purchase of X- Ray machine with Special Revenue funds  Total budget was $110,655 or 15% over 2013 budget

Recommendation for Coroner’s Budget  Recommended by Chairman Lauzen, Vice Chairman Frasz, Finance Committee Chairman Hoscheit & Finance Director Onzick (with input from various other elected officials)  No funding for additional staff  Funding to pay existing staff for being on call and overtime for actual hours worked when called in  Standard increase in health & dental insurance  No other increases  Total Increase of $60,781 or 8% over 2013 budget  Represents a reasonable compromise

Kane ane Count ounty Cor oroner oner's Office e Budget udget Reques equest & Rec ecom ommendat endation on As of of October ober 8, 8, 2013 2013 REQ EQUEST ESTED ED RECO RE COMMENDE NDED Cor oroner oner's Budget udget Reques equest Reas easonabl onable e Com ompr prom omise e Two o Addi dditional onal Staf aff, el eliminat nate e OT, inc ncreas ease e heal healthc hcar are, e, inc ncreas ease e aut autops opsy No o Addi dditional onal Staf aff, pay pay ex existing ng rel elat ated ed ex expens penses es & el eliminat nate e x-ray ays by by staf aff for or bei being ng on on cal all and and ov over ertime e purchas pur hasing ng for or goi going ng out out on on cal alls, inc ncreas ease e X-Ray ay mac achi hine ne with h spec pecial al rev evenue enue healthc heal hcar are e & no no ot other her inc ncreas eases es Change hange Change hange Origi ginal nal from om from om 2013 2013 2014 2014 Final nal 2014 2014 2013 2013 2013 2013 2014 2014 2013 2013 Account ount Amended ended Reques equested ed Reques equested ed Amended ended Amended ended Rec ecom ommended ended Amended ended Num umber ber Des escript ption on Budget udget Budget udget Budget udget Budget udget Budget udget Budget udget Budget udget 40000 Salaries and Wages 430,385 528,354 528,354 97,969 430,385 448,354 17,969 40200 Overtime Salaries - 40,108 - - - 70,538 70,538 40300 Employee Per Diem (Stipends 69,080 - - (69,080) 69,080 32,850 (36,230) 45000 Healthcare Contribution 91,820 100,084 139,746 47,926 91,820 100,084 8,264 45010 Dental Contribution 3,689 3,929 5,059 1,370 3,689 3,929 240 50150 Contractual/Consulting Service 42,000 60,000 60,000 18,000 42,000 42,000 - 50430 Autopsies 45,000 50,000 50,000 5,000 45,000 45,000 - 50440 Forensic Expense 6,000 6,000 6,000 - 6,000 6,000 - 50450 Toxicology Expense 40,000 47,000 47,000 7,000 40,000 40,000 - 50470 X-Rays 1,500 16,000 - (1,500) 1,500 1,500 - 52140 Repairs and Maint- Copiers 1,000 1,000 1,000 - 1,000 1,000 - 52230 Repairs and Maint- Vehicles 8,000 10,000 8,000 - 8,000 8,000 - 53100 Conferences and Meetings 800 1,500 1,500 700 800 800 - 53110 Employee Training 2,000 3,000 3,000 1,000 2,000 2,000 - 53120 Employee Mileage Expense 250 250 250 - 250 250 - 53130 General Association Dues 725 1,495 1,495 770 725 725 - 55000 Miscellaneous Contractual Exp 4,500 4,500 4,500 - 4,500 4,500 - 60000 Office Supplies 1,000 1,000 1,000 - 1,000 1,000 - 60050 Books and Subscriptions 300 300 300 - 300 300 - 60210 Uniform Supplies 1,000 1,500 1,500 500 1,000 1,000 - 63040 Fuel- Vehicles 8,000 10,000 9,000 1,000 8,000 8,000 - 757,049 886,020 867,704 110,655 757,049 817,830 60,781 % % Change hange ov over er 2013 2013 Amended ended Budget udget 15% 15% 8% 8%

2013 2014 2012 Actual % Change Amended Proposed Amount 2013-2014 Budget Budget General Fund / Department 001 General Fund Revenue $ 80,549,508 $ 76,218,675 $ 80,493,691 5.61% 000 General Government $ 56,864,112 $ 55,207,221 $ 57,744,322 4.60% 010 County Board $ 85,025 $ 88,000 $ 239,000 171.59% 060 Information Technologies $ 57,585 $ 93,300 $ 95,724 2.60% 150 Treasurer/Collector $ 62,620 $ 52,200 $ 55,000 5.36% 170 Supervisor of Assessments $ 107,739 $ 87,075 $ 87,075 0.00% 190 County Clerk $ 1,032,265 $ 1,075,083 $ 1,059,860 -1.42% 210 Recorder $ 2,324,430 $ 2,095,100 $ 2,367,200 12.99% 240 Judiciary and Courts $ 314,701 $ 236,625 $ 340,000 43.69% 250 Circuit Clerk $ 6,529,676 $ 6,700,000 $ 6,770,000 1.04% 300 State's Attorney $ 1,944,078 $ 1,702,677 $ 1,665,627 -2.18% 360 Public Defender $ 181,564 $ 148,566 $ 148,901 0.23% 380 Sheriff $ 5,725,138 $ 4,074,000 $ 4,770,708 17.10% 430 Court Services $ 4,029,476 $ 3,569,778 $ 4,084,674 14.42% 510 Emergency Management Services $ 135,960 $ 99,000 $ 90,000 -9.09% 690 Development $ 1,155,139 $ 990,050 $ 975,600 -1.46%

2013 2014 2012 Actual % Change Amended Proposed Amount 2013-2014 Budget Budget General Fund / Department 001 General Fund Expenses $ 80,385,547 $ 76,218,675 $ 80,493,691 5.61% 010 County Board $ 1,166,688 $ 1,163,953 $ 1,350,245 16.01% 040 Finance $ 627,515 $ 753,299 $ 753,299 0.00% 060 Information Technologies $ 3,626,836 $ 3,766,430 $ 3,467,041 -7.95% 080 Building Management $ 4,408,294 $ 4,390,935 $ 4,499,235 2.47% 120 Human Resource Management $ 391,413 $ 404,311 $ 415,716 2.82% 140 County Auditor $ 217,267 $ 254,276 $ 246,515 -3.05% 150 Treasurer/Collector $ 561,803 $ 566,208 $ 572,759 1.16% 170 Supervisor of Assessments $ 1,097,422 $ 1,171,572 $ 1,207,126 3.03% 190 County Clerk $ 2,708,768 $ 2,221,603 $ 2,877,521 29.52% 210 Recorder $ 867,672 $ 880,473 $ 874,245 -0.71% 230 Regional Office of Education $ 287,786 $ 291,292 $ 303,055 4.04% 240 Judiciary and Courts $ 2,460,359 $ 2,487,976 $ 2,726,260 9.58% 250 Circuit Clerk $ 4,171,391 $ 4,191,002 $ 4,338,074 3.51% 300 State's Attorney $ 4,285,248 $ 4,921,828 $ 5,086,753 3.35% 360 Public Defender $ 2,763,818 $ 3,071,211 $ 3,401,196 10.74% 380 Sheriff $ 25,303,422 $ 25,143,920 $ 26,215,778 4.26% 420 Merit Commission $ 76,733 $ 93,743 $ 94,669 0.99% 430 Court Services $ 9,223,745 $ 9,754,381 $ 10,417,143 6.79% 490 Coroner $ 721,804 $ 757,049 $ 817,830 8.03% 510 Emergency Management Services $ 200,215 $ 228,395 $ 188,651 -17.40% 690 Development $ 1,396,399 $ 1,550,582 $ 1,549,432 -0.07% 760 Debt Service $ 2,421,528 $ 1,941,940 $ 1,466,816 -24.47% 800 Other- Countywide Expenses $ 11,399,421 $ 5,214,926 $ 6,498,926 24.62% 900 Contingency $ - $ 997,370 $ 1,125,406 12.84%

Contingency  $1,125,406 or 1.4% of Total Budget  This Contingency plus whatever savings in healthcare premiums may be realized is what must fund salary & wage increases.  Each 1% increase in union & non-union salaries & wages (excluding State’s Attorney’s & Public Defender’s Offices) equates to $687,442 including benefits  $530,000 of each 1% increase impacts the Contingency and $157,442 impacts the Special Revenue Funds