Annual Budget - Forest Preserve District of Kane County
Annual Budget - Forest Preserve District of Kane County
Annual Budget - Forest Preserve District of Kane County
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annual budget<br />
<strong>Forest</strong> preserve <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
1
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2 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Table <strong>of</strong> Contents<br />
Introduction<br />
Mission.......................................................................................................................................................................... 7<br />
History........................................................................................................................................................................... 7<br />
<strong>Forest</strong> <strong>Preserve</strong> Commission...................................................................................................................................... 8<br />
Committees Structure and Members........................................................................................................................ 9<br />
Strength <strong>of</strong> Schedule.................................................................................................................................................. 10<br />
Senior Management Team........................................................................................................................................ 13<br />
Map <strong>of</strong> <strong>District</strong> Properties........................................................................................................................................ 14<br />
Policies<br />
Purchasing Ordinance............................................................................................................................................... 17<br />
Fund Balance Policy..................................................................................................................................................38<br />
Investment Policy.......................................................................................................................................................41<br />
Capital Assets Policy ................................................................................................................................................. 53<br />
Unclaimed Property Policy.......................................................................................................................................57<br />
Revenue Expenditure Summary<br />
Outside Organization Support................................................................................................................................. 61<br />
Equalized Assessed Value (EAV) and Tax Rate History......................................................................................62<br />
Fund 01 - General<br />
General Fund Revenues.............................................................................................................................................65<br />
General Fund Expenditures.....................................................................................................................................66<br />
New/Replacement Requests......................................................................................................................................67<br />
Goals & Objectives.....................................................................................................................................................69<br />
<strong>Annual</strong> <strong>Budget</strong>............................................................................................................................................................77<br />
Fund 02 - IMRF<br />
<strong>Annual</strong> <strong>Budget</strong>............................................................................................................................................................89<br />
Fund 03 - Construction & Development<br />
New/Replacement Requests......................................................................................................................................93<br />
<strong>Annual</strong> <strong>Budget</strong>............................................................................................................................................................94<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
3
Fund 04 - Bond & interest<br />
<strong>Annual</strong> <strong>Budget</strong>............................................................................................................................................................99<br />
Fund 05 - Land Acquisition<br />
<strong>Annual</strong> <strong>Budget</strong>.......................................................................................................................................................... 103<br />
Fund 06 - insurance liability<br />
<strong>Annual</strong> <strong>Budget</strong>..........................................................................................................................................................107<br />
Fund 07 - Enterprise<br />
<strong>Annual</strong> <strong>Budget</strong>.......................................................................................................................................................... 111<br />
Fund 08 - Social Security<br />
<strong>Annual</strong> <strong>Budget</strong>.......................................................................................................................................................... 115<br />
<strong>Budget</strong> Ordinance<br />
<strong>Budget</strong> Ordinance.................................................................................................................................................... 119<br />
4 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong><br />
Introduction<br />
FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Compass Plant<br />
Photo by Restoration Ecologist Ben Haberthur<br />
5
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6 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Mission<br />
It is the mission <strong>of</strong> the <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> to acquire, hold and maintain lands within<br />
<strong>Kane</strong> <strong>County</strong>, which contribute to the preservation <strong>of</strong> natural and historic resources and habitats, flora,<br />
fauna; and to restore, restock, protect and preserve such lands for the education, recreation and pleasure<br />
<strong>of</strong> all its citizens.<br />
History<br />
Organized in 1925 by public referendum, the <strong>District</strong> now owns more than 93 properties consisting <strong>of</strong><br />
nearly 20,000 acres. The <strong>Forest</strong> <strong>Preserve</strong> Commission governs the <strong>District</strong> and handles the <strong>District</strong><br />
business <strong>of</strong> establishing policies and acquisition <strong>of</strong> open space for the citizens <strong>of</strong> <strong>Kane</strong> <strong>County</strong>. The<br />
acquisition <strong>of</strong> open space has been a priority for the <strong>District</strong>.<br />
The primary purpose <strong>of</strong> forest preserves is to protect plant and animal life so that present and future<br />
generations can enjoy their wonders. Areas have been set aside for picnicking, hiking, fishing boating,<br />
and camping, with portions <strong>of</strong> the lands deliberately left as primitive as possible. Since many species <strong>of</strong><br />
trees, shrubs, flowers, birds and animals are rapidly becoming extinct in <strong>Kane</strong> <strong>County</strong>; the help <strong>of</strong> all is<br />
needed to preserve them.<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
7
<strong>Forest</strong> <strong>Preserve</strong> Commission<br />
President<br />
John Hoscheit........................................................ <strong>District</strong> 12<br />
President Pro Tem<br />
Barbara Wojnicki.................................................. <strong>District</strong> 15<br />
TREASURER<br />
Jesse Vazquez........................................................ <strong>District</strong> 8<br />
Secretary<br />
Michael Kenyon.................................................... <strong>District</strong> 16<br />
Myrna Molina....................................................... <strong>District</strong> 1<br />
Theresa Barreiro................................................... <strong>District</strong> 2<br />
Jennifer Laesch..................................................... <strong>District</strong> 3<br />
Brian Pollock......................................................... <strong>District</strong> 4<br />
Melisa Taylor........................................................ <strong>District</strong> 5<br />
Ron Ford................................................................ <strong>District</strong> 6<br />
Monica Silva......................................................... <strong>District</strong> 7<br />
Thomas (T.R.) Smith............................................. <strong>District</strong> 9<br />
Susan Starrett........................................................ <strong>District</strong> 10<br />
Michael Donahue.................................................. <strong>District</strong> 11<br />
Philip Lewis.......................................................... <strong>District</strong> 13<br />
Mark Davoust........................................................ <strong>District</strong> 14<br />
Deborah Allan....................................................... <strong>District</strong> 17<br />
Drew Frasz............................................................ <strong>District</strong> 18<br />
Kurt Kojzarek....................................................... <strong>District</strong> 19<br />
Cristina Castro...................................................... <strong>District</strong> 20<br />
Rebecca Gillam..................................................... <strong>District</strong> 21<br />
Douglas Scheflow................................................. <strong>District</strong> 22<br />
Margaret Auger..................................................... <strong>District</strong> 23<br />
Joseph Haimann.................................................... <strong>District</strong> 24<br />
Chris Lauzen......................................................... <strong>County</strong> Chair<br />
8 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Committees Structure and Members<br />
Monthly meeting notices are sent to committee members, the media, and those members <strong>of</strong> the public<br />
that request them. Committee meeting dates are listed on the <strong>District</strong> Web site at www.kaneforest.com.<br />
Dates and times are subject to change.<br />
Executive Committee<br />
John Hoscheit, Chair<br />
Deborah Allan<br />
Margaret Auger<br />
Theresa Barreiro<br />
Mark Davoust<br />
Mike Donahue<br />
Ron Ford<br />
Drew Frasz<br />
Rebecca Gillam<br />
Michael Kenyon<br />
Phil Lewis<br />
Jesse Vazquez<br />
Barbara Wojnicki<br />
Planning & Utilization Committee<br />
Michael Kenyon, Chair<br />
Margaret Auger<br />
Drew Frasz<br />
Rebecca Gillam<br />
Joseph Haimann<br />
John Hoscheit<br />
Phil Lewis<br />
Myrna Molina<br />
Susan Starrett<br />
Melisa Taylor<br />
Barbara Wojnicki<br />
Finance Committee<br />
Jesse Vazquez, Chair<br />
Mark Davoust<br />
John Hoscheit<br />
Michael Kenyon<br />
Phil Lewis<br />
Brian Pollock<br />
Douglas Scheflow<br />
Land Acquisition & Enterprise Committee<br />
Mark Davoust, Chair<br />
Cristina Castro<br />
Michael Donahue<br />
Ron Ford<br />
John Hoscheit<br />
Kurt Kojzarek<br />
Jennifer Laesch<br />
Douglas Scheflow<br />
Thomas (T.R.) Smith<br />
Melisa Taylor<br />
Jesse Vazquez<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
9
Strength <strong>of</strong> Schedule<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
Schedule <strong>of</strong> Authorized Persons for Fiscal Year 2013/14<br />
DEPARTMENT / POSITION TITLE<br />
Administration<br />
Schedule <strong>of</strong> Authorized Positions for Fiscal Year 2013/2014<br />
2009-2010<br />
Authorized<br />
Positions<br />
2010-2011<br />
Authorized<br />
Positions<br />
2011-2012<br />
Authorized<br />
Positions<br />
2012-2013<br />
Authorized<br />
Positions<br />
2013-2014<br />
Authorized<br />
Positions<br />
President 1 1 1 1 1<br />
Executive Director 1 1 1 1 1<br />
Executive Assistant 1 1 1 1 2<br />
Total Administration 3 3 3 3 4<br />
Community Affairs & Environmental Education<br />
Director <strong>of</strong> Community Affairs & Environ. Ed. 1 1 1 1 1<br />
Admisitrative Assistant 1 1 1 1 1<br />
Assistant Naturalist 1 1 1 1 1<br />
Naturalist 2 2 2 2 2<br />
Nature Programs Manager 1 1 1 1 1<br />
Total Community Affairs & EE 6 6 6 6 6<br />
Finance<br />
Director <strong>of</strong> Finance 1 1 1 1 1<br />
Accounting Clerk I 1 1 1 1 1<br />
Accounting Clerk II & Payroll Coordinator 1 1 1 1 1<br />
Accounting Manager 1 1 1 1 1<br />
Administrative Assistant 1 1 1 1 0<br />
Administrative Secretary 1 1 1 1 1<br />
Buyer 0 0 0 0 1<br />
Total Financial Services 6 6 6 6 6<br />
Human Resources<br />
Director <strong>of</strong> Human Resources 1 1 1 1 1<br />
Human Resources Specialist 1 1 1 1 1<br />
Volunteer Coordinator 1 1 1 1 1<br />
Total Human Resources 3 3 3 3 3<br />
Natural Resources<br />
Director <strong>of</strong> Natural Resources 1 1 1 1 1<br />
Restoration Ecologist 1 1 1 1 1<br />
Restoration Technician 2 2 3 3 3<br />
Senior Restoration Technician 1 1 1 1 1<br />
Wildlife Biologist 1 1 1 1 1<br />
Total Natural Resources 6 6 7 7 7<br />
Schedule <strong>of</strong> Authorized Positions FY13_14 Page 1 <strong>of</strong> 3<br />
10 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Strength <strong>of</strong> Schedule<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
Schedule <strong>of</strong> Authorized Persons for Fiscal Year 2013/14<br />
DEPARTMENT / POSITION TITLE<br />
Schedule <strong>of</strong> Authorized Positions for Fiscal Year 2013/2014<br />
2009-2010<br />
Authorized<br />
Positions<br />
2010-2011<br />
Authorized<br />
Positions<br />
2011-2012<br />
Authorized<br />
Positions<br />
2012-2013<br />
Authorized<br />
Positions<br />
2013-2014<br />
Authorized<br />
Positions<br />
Operations & Maintenance<br />
Administration<br />
Director <strong>of</strong> Operations & Maintenance 1 1 1 1 1<br />
Total O & M Administration 1 1 1 1 1<br />
North Operations Division<br />
Operations Supervisor 1 1 1 1 1<br />
Grounds Maintenance Foreman 1 1 1 1 1<br />
<strong>Preserve</strong> Maintenance Worker 5 5 5 5 5<br />
Ranger 6 6 6 6 6<br />
Senior Ranger 3 3 3 3 3<br />
Total North Operations 16 16 16 16 16<br />
South Operations Division<br />
Operations Supervisor 1 1 1 1 1<br />
Grounds Maintenance Foreman 1 1 1 1 1<br />
Horticulturist 1 1 1 1 1<br />
<strong>Preserve</strong> Maintenance Worker 6 6 6 7 7<br />
Ranger 5 5 5 5 5<br />
Senior Ranger 3 3 3 3 3<br />
Total South Operations 17 17 17 18 18<br />
Trades Division<br />
Trades & Project Supervisor 1 1 1 1 1<br />
Mechanic 1 1 1 1 1<br />
Sign Specialist 1 1 1 1 1<br />
Tradesman 2 2 2 2 2<br />
Total Trades 5 5 5 5 5<br />
Total Operations & Maintenance 39 39 39 40 40<br />
Planning & Development<br />
Director <strong>of</strong> Planning & Development 1 1 1 1 1<br />
Land Preservation Planner 1 1 1 1 1<br />
Total Planning & Development 2 2 2 2 2<br />
Public Safety<br />
Director <strong>of</strong> Public Safety / Chief 1 1 1 1 1<br />
Police Officer 4 4 4 4 4<br />
Sergeant 1 1 1 1 1<br />
Total Public Safety 6 6 6 6 6<br />
Schedule <strong>of</strong> Authorized Positions FY13_14 Page 2 <strong>of</strong> 3<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
11
Strength <strong>of</strong> Schedule<br />
Schedule <strong>of</strong> Authorized Persons for Fiscal Year 2013/14<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
Schedule <strong>of</strong> Authorized Positions for Fiscal Year 2013/2014<br />
DEPARTMENT / POSITION TITLE<br />
2009-2010<br />
Authorized<br />
Positions<br />
2010-2011<br />
Authorized<br />
Positions<br />
2011-2012<br />
Authorized<br />
Positions<br />
2012-2013<br />
Authorized<br />
Positions<br />
2013-2014<br />
Authorized<br />
Positions<br />
% Change in Staff Since FY2011/2012 2013-2014<br />
Administration 33.3%<br />
Community Affairs & Environmental Ed. 0.0%<br />
Financial Services 0.0%<br />
Human Resources 0.0%<br />
Natural Resources 0.0%<br />
Operations & Maintenance 0.0%<br />
Planning & Development 0.0%<br />
Public Safety 0.0%<br />
Fiscal Year 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014<br />
TOTAL FULL-TIME EMPLOYEES 71 71 72 73 74<br />
Increase/Decrease Since FY2012/2013 1<br />
Percentage Change Since FY2012/2013 1.4%<br />
Schedule <strong>of</strong> Authorized Positions FY13_14 Page 3 <strong>of</strong> 3<br />
12 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Senior Management Team<br />
Laurie Metanchuk<br />
Director <strong>of</strong><br />
community affairs<br />
& environmental<br />
Education<br />
Ken Stanish<br />
Director<br />
<strong>of</strong><br />
finance<br />
Tracey Smith<br />
Director<br />
<strong>of</strong> Human<br />
Resources<br />
John J. Hoscheit<br />
President<br />
Monica Meyers<br />
Executive<br />
director<br />
Drew Ullberg<br />
Director<br />
<strong>of</strong> Natural<br />
Resources<br />
Patricia Hestekin<br />
executive<br />
assistant<br />
Ellen Maglio<br />
executive<br />
assistant<br />
John Goreth<br />
Director<br />
<strong>of</strong><br />
Operations &<br />
Maintenance<br />
Jerry Culp<br />
Director <strong>of</strong><br />
Planning &<br />
Development<br />
Mike Gill<strong>of</strong>fo<br />
Director<br />
<strong>of</strong> Public<br />
Safety<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
13
<strong>County</strong> Line<br />
Walker<br />
Davis<br />
Meredith<br />
Harmony<br />
Dugan<br />
Brier Hill<br />
Illinois Route 47<br />
Illinois Route 47<br />
Rippburger<br />
Muirhead<br />
Muirhead<br />
Powers<br />
Corron<br />
Coombs<br />
Orchard<br />
Stevens<br />
Peck<br />
Burr<br />
River<br />
Farnsworth<br />
Kirk<br />
Duncan<br />
Liberty<br />
Liberty<br />
Kautz<br />
Dundee<br />
Map <strong>of</strong> <strong>District</strong> Properties<br />
Approximately 20,021 Acres as <strong>of</strong> July 16, 2013<br />
burlington Prairie f.P.<br />
Û<br />
Û<br />
<strong>County</strong> Line<br />
Plank<br />
MAPLE PARK<br />
Main<br />
McGough<br />
Thatcher<br />
Perry<br />
Û<br />
lone grove f.P.<br />
Swan<br />
Walker<br />
United States Highway 30<br />
Hinckley<br />
Harter<br />
Engel<br />
Engel<br />
Scott<br />
Illinois Route 72<br />
Burlington<br />
Keslinger<br />
forest <strong>Preserve</strong> district <strong>of</strong> kane county Properties 2013<br />
Approximately 20,021 Acres<br />
hampshire south f.P.<br />
BURLINGTON<br />
I-88<br />
Peplow<br />
French<br />
Ellithorpe<br />
virgil f.P.<br />
VIRGIL<br />
hampshire f.P.<br />
Û<br />
HAMPSHIRE<br />
Û<br />
elburn f.P.<br />
Û<br />
Û<br />
blackberry maples f.P.<br />
Û<br />
KANEVILLE grunwald farms f.P.<br />
underwood Û f.P.<br />
BIG ROCK<br />
Rhodes<br />
I-90<br />
Allen<br />
Oak Knoll<br />
Ramm<br />
Beith<br />
Sauber<br />
Lasher<br />
State<br />
State<br />
Getzelman<br />
Dauberman<br />
Getty<br />
Lenschow<br />
Sauber<br />
United States Highway 20<br />
Lees<br />
Û<br />
Prairie kame/sauer family f.P.<br />
Û<br />
cardinal creek f.P.<br />
Scott<br />
Illinois Route 64<br />
Illinois Route 38<br />
Granart<br />
Romke<br />
I.C.<br />
Harter<br />
Ketchum<br />
Illinois Route 72<br />
Lorang<br />
Lorang<br />
United States Highway 20<br />
Burlington<br />
McDonald<br />
LILY LAKE<br />
HUNTLEY<br />
Û<br />
Pingree Û grove f.P.<br />
Û<br />
great western trail<br />
Û<br />
Great Western Trail<br />
Ûcampton f.P.<br />
Main<br />
Hanson<br />
ELBURN<br />
Johnson's mound f.P.<br />
Û<br />
hughes creek golf course<br />
Û<br />
Scott<br />
hannaford woods/nickels farm f<br />
Û<br />
bliss woods f.P.<br />
Û<br />
Û<br />
rutland f.P.<br />
PINGREE GROVE<br />
meissner-corron Ûf.P.<br />
Û Û<br />
Jack e. cook Park and f.P.<br />
Û<br />
muirhead springs f.P.<br />
Barr<br />
Rohrsen<br />
Smith<br />
United States Highway 30<br />
Reinking<br />
Plato<br />
Silver Glen<br />
bowes creek woods Û f.P.<br />
Dittman<br />
Campton Hills<br />
Green<br />
Merrill<br />
Main<br />
Empire<br />
SUGAR GROVE<br />
Prairie<br />
Pouley<br />
Manning<br />
Town Hall Marshall<br />
Ke-de-Ka<br />
Illinois Route 56<br />
freeman kame-meagher f.P.<br />
Lenz<br />
camp tomo chi chi<br />
Plank<br />
Russell<br />
Û<br />
fitchie creek f.P. South<br />
Û<br />
Û<br />
Û<br />
culver Ûf.P.<br />
barnes f.P.<br />
Û<br />
GILBERTS<br />
Û<br />
mill creek f.P.<br />
Û<br />
dick young f.P.<br />
Û<br />
Û<br />
Û<br />
burnidge/Paul Û wolff f.P.<br />
otter creek f.P.<br />
Û<br />
ferson creek f.P.<br />
bolcum road wetlands<br />
CAMPTON HILLS<br />
Brown<br />
Oak<br />
Bunker<br />
Crawford<br />
Bliss<br />
Healy<br />
Illinois Route 72<br />
Lafox<br />
Store<br />
Hughes<br />
lake run f.P.<br />
Norris<br />
Big Timber<br />
Aurora west f.P.<br />
Golf View<br />
Gordon<br />
Freeman<br />
Damisch<br />
LaFox<br />
Seavey<br />
Russell<br />
Huntley<br />
Galligan<br />
mill creek greenway<br />
Hankes<br />
Bolcum<br />
Barnes<br />
Tower Hill<br />
Brundige<br />
Tanner<br />
Deerpath<br />
Nesler<br />
Indian Trail<br />
Barnes<br />
Deerpath<br />
Nolan<br />
binnie f.P.<br />
Tyrrell<br />
Bowes<br />
Prairie green<br />
Lea<br />
Deerpath<br />
Randall<br />
leroy oakes f.P.<br />
Û<br />
Û<br />
Peck<br />
<strong>Kane</strong>ville<br />
Prairie<br />
Jericho<br />
Binnie<br />
Peck<br />
Oak<br />
Galena<br />
Crane<br />
Û<br />
buffalo Park f.P.<br />
Û<br />
brunner Û family f.P.<br />
helm woods f.P.<br />
fox river shores Û f.P.<br />
Û<br />
CARPENTERSVILLE<br />
raceway woods Û f.P.<br />
schweitzer woods Û f.P.<br />
WEST DUNDEE<br />
eagles Û<br />
voyagers landing f.P.<br />
Û<br />
HOFFMAN ESTATES<br />
tyler creek f.P.<br />
Û<br />
elgin shores Û f.P.<br />
Poplar creek f.P.<br />
Û<br />
SOUTH ELGINkenyon Û farm f.P.<br />
BARTLETT<br />
Jon J. Ûduerr f.P.<br />
Û Elgin Branch-IPP<br />
tekakwitha woods f.P. brewster creek f.P.<br />
ÛFox River Û<br />
Û<br />
Û<br />
fox river bluff west f.P.<br />
fox river bluff f.P.<br />
regole Property Û<br />
GENEVA<br />
Û Philip b. elfstrom events ctr.<br />
gunnar Anderson f.P. Û<br />
Û<br />
settler's hill golf course<br />
Û<br />
fabyan f.P. Û<br />
Fabyan<br />
Û settler's hill golf course<br />
braeburn marsh f.P.<br />
<strong>Kane</strong>ville<br />
Indian<br />
Virgil Gilman<br />
Trail<br />
ALGONQUIN<br />
willoughby farms<br />
Higgins<br />
Highland<br />
Randall<br />
90<br />
SLEEPY HOLLOW<br />
glenwood Park f.P.<br />
Û<br />
Û<br />
les Arends f.P.<br />
NORTH AURORA<br />
Fox River Trail<br />
new haven Û Park<br />
AURORA<br />
Lake<br />
Jelkes creek f.P.<br />
Larkin<br />
United States Highway 20<br />
Red Gate<br />
Dean<br />
Bricher<br />
Lincoln<br />
Hopps<br />
Main<br />
Mooseheart<br />
Longmeadow<br />
McLean<br />
ELGIN<br />
Andersen woods f.P.<br />
<strong>Kane</strong>ville<br />
Highland<br />
Wilson<br />
Main<br />
Illinois Route 31<br />
Sleepy Hollow<br />
McLean<br />
State<br />
Broadway<br />
Davis<br />
Big Timber<br />
ST. CHARLES<br />
2nd<br />
State<br />
Batavia<br />
Illinois Route 25<br />
Wing<br />
Bowes<br />
5th<br />
Geneva<br />
1st<br />
Bennett<br />
Western<br />
La Fox<br />
8th<br />
BATAVIA<br />
Aurora<br />
Weber<br />
Washington<br />
Harrison<br />
Main<br />
State<br />
Wills<br />
Butterfield<br />
Gilbert<br />
Wilson<br />
Main<br />
Raymond<br />
Main<br />
WAYNE<br />
Molitor<br />
BARRINGTON HILLS<br />
Elgin<br />
Aurora Branch-IPP<br />
Arlene shoemaker f.P.<br />
Û<br />
New York<br />
Algonquin<br />
National<br />
Algonquin<br />
oakhurst f.P.<br />
Û<br />
Û<br />
EAST DUNDEE<br />
Elgin<br />
Summit<br />
Felten<br />
5th<br />
Villa<br />
Bolz<br />
Penny<br />
Chicago<br />
88<br />
Dunham<br />
Algonquin<br />
Lake-Cook<br />
Helm<br />
Penny<br />
Higgins<br />
Geneva Spur-IPP<br />
Batavia Spur-IPP<br />
¯<br />
legend<br />
Û<br />
FP Main Entrance<br />
<strong>Forest</strong> <strong>Preserve</strong><br />
regionAl trAils<br />
Elgin Twp. Bike Trail<br />
Fox River Trail<br />
Great Western Trail<br />
Illinois Prairie Path_Aurora<br />
Illinois Prairie Path_Batavia<br />
Illinois Prairie Path_Elgin<br />
Illinois Prairie Path_Geneva<br />
Kirk-Fabyan Regional Trail<br />
Randall Road Trail<br />
River Bend Trail<br />
Stearns Road Trail<br />
Virgil Gilman Trail<br />
forest <strong>Preserve</strong><br />
Administrative <strong>of</strong>fice<br />
7/16/13<br />
deer valley golf course Û big rock f.P.<br />
Û<br />
Granart<br />
Base Line<br />
Jetter<br />
Jericho<br />
Base Line<br />
MONTGOMERY<br />
0 1 2 4 6 8<br />
Miles<br />
River<br />
Montgomery<br />
Montgomery<br />
14 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong><br />
Policies<br />
FY2013-2014<br />
Dutchmen’s Breeches<br />
Photo by Restoration Ecologist Ben Haberthur<br />
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16 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Purchasing Ordinance<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
ARTICLE 1 General Provisions<br />
1.1 Purpose<br />
Pursuant to the <strong>Forest</strong> <strong>Preserve</strong>’s statutory obligation to provide for the purchase <strong>of</strong> commodities,<br />
equipment and services, the purpose <strong>of</strong> this Ordinance is to manage the procurement process in<br />
compliance with all applicable laws and ensure that fair and equitable treatment is provided to<br />
all parties involved in the <strong>Forest</strong> <strong>Preserve</strong>’s purchasing activities as authorized by 70ILCS 805/5.<br />
The intent is to foster a competitive bidding environment to maximize public procurement funds,<br />
thereby increasing public confidence in the <strong>District</strong>’s purchasing practices.<br />
1.2 Applicability<br />
This ordinance applies to procurement <strong>of</strong> materials, services, supplies, equipment, construction;<br />
construction related services and pr<strong>of</strong>essional services by the <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong>. These<br />
provisions shall apply to all expenditures <strong>of</strong> public funds by the <strong>District</strong> for purchasing regardless<br />
<strong>of</strong> its source, except as otherwise provided by Federal or State law, or regulations. Procurements<br />
involving Federal or State funding will be subject to any applicable law, regulation or grant.<br />
1.3 Severability<br />
If any provision <strong>of</strong> this Ordinance or any application there<strong>of</strong> to any person or circumstances is<br />
held invalid, such invalidity shall not affect the validity <strong>of</strong> the remaining provisions or application<br />
<strong>of</strong> this Ordinance.<br />
1.4 Property Rights<br />
Receipt <strong>of</strong> a solicitation or other procurement document, or submission <strong>of</strong> any response thereto,<br />
or other <strong>of</strong>fer, confers no right to receive an award or contract, nor does it obligate the <strong>Forest</strong><br />
<strong>Preserve</strong> <strong>District</strong> in any manner.<br />
1.5 Singular-Plural Gender Rules<br />
1.5.1 Singular-Plural<br />
Words in the singular include the plural, and those in the plural include the singular.<br />
1.5.2 Gender<br />
Words <strong>of</strong> a particular gender include any gender and the neuter, and when sense so<br />
indicates, words <strong>of</strong> the neuter gender may refer to any gender.<br />
ARTICLE II Definitions<br />
2.1 Architect Engineer and Land Surveying Services.<br />
Those pr<strong>of</strong>essional services within the fields <strong>of</strong> architecture, pr<strong>of</strong>essional engineering, structural<br />
engineering or land surveying as defined by the Local Government Pr<strong>of</strong>essional Services Section Act, 50<br />
ILCS 510/1 et seq.<br />
2.2 Bid Security.<br />
A guarantee that the bidder will enter into a contract, if an <strong>of</strong>fer is presented within the specified period <strong>of</strong><br />
time, otherwise failure on the bidder’s part will result in forfeiture <strong>of</strong> the bid Security.<br />
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2.3 Change Order.<br />
Written authorization directing the Contractor to modify or change an existing purchase order or Contract.<br />
2.4 Competitive Selection.<br />
A process whereby public Solicitation is used to select the best provider <strong>of</strong> Materials, Equipment,<br />
Supplies, Services, Construction and Construction related Services. Methods <strong>of</strong> Competitive Selection<br />
include Invitation for bids, Requests for Proposals and Requests for Qualifications.<br />
2.5 Confidential Information.<br />
Any information which is available to an individual, solely due to his/her status as a <strong>District</strong> employee,<br />
and which is not a matter <strong>of</strong> public knowledge or accessible to the public on request.<br />
2.6 Contract Modifications.<br />
Any written alteration in the terms <strong>of</strong> conditions <strong>of</strong> any Contract accomplished by mutual action <strong>of</strong> the<br />
parties to the Contract.<br />
2.7 Construction.<br />
The process <strong>of</strong> building, altering, repairing, improving or demolishing any structure or building, or other<br />
improvements <strong>of</strong> any kind to any real property.<br />
2.8 Contract.<br />
All types <strong>of</strong> <strong>District</strong> agreements, including purchase orders, whether oral or written and regardless<br />
<strong>of</strong> what they may be called, for the Procurement <strong>of</strong> Materials, Services, Equipment, Supplies or<br />
Construction and Construction related Services.<br />
2.9 Contract Renewal.<br />
Continuation <strong>of</strong> the Contract for an additional period <strong>of</strong> time, under the original terms and conditions,<br />
when allowed by provisions for renewal, which were included in the original bid document. If the bid<br />
document does not include provisions for renewal, any continuation <strong>of</strong> the Contract would be considered<br />
a new Contract and therefore must be re-bid, unless a contract extension is approved by the <strong>Kane</strong> <strong>County</strong><br />
<strong>Forest</strong> <strong>Preserve</strong> Commission.<br />
2.10 Contractor.<br />
Any Person or entity that is party to a Contract with the <strong>District</strong>.<br />
2.11 Cooperative Joint Purchasing.<br />
Procurement conducted by or on behalf <strong>of</strong> more than one governmental unit.<br />
2.12 Discussions.<br />
Oral or written negotiations between the <strong>District</strong> and an <strong>of</strong>feror during which information is exchanged<br />
about Specifications, scope <strong>of</strong> the work, terms, conditions, and price set forth the initial proposal.<br />
Communication with an <strong>of</strong>feror for the sole purpose <strong>of</strong> clarification does not constitute discussions.<br />
2.13 Emergency Purchase.<br />
Procurements obtained in circumstances which include, but are not limited to: situations threatening<br />
public health or safety, where immediate repairs required to <strong>District</strong> property to protect or prevent against<br />
further loss or damage, where immediate action is needed to prevent or minimize disruption <strong>of</strong> <strong>District</strong><br />
Services, where immediate action is required to ensure integrity <strong>of</strong> <strong>District</strong> records, or where immediate<br />
actions are necessary to avoid a lapse or loss <strong>of</strong> federal, state or donated funds.<br />
2.14 Equipment.<br />
Goods that are purchased or used by the <strong>District</strong> that are not Materials or Supplies.<br />
18 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
2.15 Governmental Unit.<br />
The State <strong>of</strong> Illinois, any public authority which has the power to tax, or any other public entity created by<br />
Federal or State statue.<br />
2.16 Invitation for Bids.<br />
All documents, whether attached or incorporated by reference, utilized for soliciting sealed bids.<br />
2.17 Materials.<br />
Items or Supplies required in the performance <strong>of</strong> day to day operations.<br />
2.17A. Multiple Price Quotation.<br />
Where competitive selection is not required or cannot be utilized because <strong>of</strong> an emergency, a process <strong>of</strong><br />
obtaining price information from at least three (3) sources or vendors prior to purchase.<br />
2.18 Authorizing Committee.<br />
A standing or ad-Hoc committee established by the <strong>District</strong> with <strong>District</strong> jurisdiction and responsibilities.<br />
2.19 Person.<br />
Any individual or group <strong>of</strong> individuals, business, union, firm, corporation, trust, sole proprietorship, joint<br />
stock company, partnership, association, joint venture, committee, club, or any entity.<br />
2.20 Procurement.<br />
The purchasing, renting, leasing or otherwise acquiring <strong>of</strong> Materials, Supplies, Equipment, Services,<br />
Construction and Construction related Services. Includes all functions that pertain to obtaining any<br />
Material, Equipment, Supplies, Services, Construction or Construction related Services, including<br />
description <strong>of</strong> requirements, selection and Solicitation <strong>of</strong> sources, preparation and award <strong>of</strong> Contract, and<br />
all phases <strong>of</strong> Contract administration. Procurement shall include without limitation the entering into <strong>of</strong> all<br />
Contracts or agreements, whether the same are oral or written.<br />
2.21 Pr<strong>of</strong>essional Services.<br />
Those Services requiring special knowledge, education or skill whereby the qualifications or Persons<br />
rendering the Services are <strong>of</strong> primary importance. Pr<strong>of</strong>essional Services shall include, but not be limited<br />
to, appraisers, attorneys, architects, engineers, accountants and land surveying services. An essential<br />
element distinguishing Pr<strong>of</strong>essional Services from other services is confidence, trust and belief in not only<br />
the ability, but also the judgment and talent <strong>of</strong> the Person performing the service.<br />
2.22 Purchasing Agent.<br />
The Director <strong>of</strong> Finance or any Staff member <strong>of</strong> the Finance Department authorized to act as a Purchasing<br />
Agent.<br />
2.23 Request for Information.<br />
All documents issued to vendors for the sole purpose <strong>of</strong> seeking information about the availability in the<br />
commercial marketplace <strong>of</strong> Materials, Equipment, Supplies, Services, Construction and Construction<br />
related Services.<br />
2.24 Request for Proposals.<br />
All documents, whether attached or incorporated by reference, which are used for soliciting proposals in<br />
accordance with procedures defined herein.<br />
2.25 Request for Qualifications.<br />
All documents, whether attached or incorporated by reference, which are used for soliciting qualifications<br />
in accordance with procedures defined herein.<br />
2.26 Responsible Bidder or Offeror.<br />
A Person who has the capability, in all respects, to fully perform the Contract requirements and who<br />
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has the facilities, personnel, experience, integrity, reliability, equipment, acceptable past performance,<br />
financial strength, credit ranking which will assure good faith performance and is a Responsive Bidder.<br />
2.27 Responsive Bidder.<br />
A Person who has submitted a bid that conforms, in all material respects, to the requirements set forth in<br />
the Invitation for Bid.<br />
2.28 Services.<br />
The furnishing <strong>of</strong> labor, time, or effort by a Contractor, not involving the delivery <strong>of</strong> a specific end<br />
product other than reports, which are merely incidental to the required performance. This definition<br />
shall not apply to employment agreements, collective bargaining agreements or to the definition <strong>of</strong><br />
“Pr<strong>of</strong>essional Services” as provided in subsection 2.21 <strong>of</strong> this section.<br />
2.29 Solicitation.<br />
An Invitation for Bids, a Request for Proposals, a Request for Information, or a Request for<br />
Qualifications.<br />
2.30 Small Purchase Threshold.<br />
The threshold established by the <strong>District</strong> at which public bids are not required.<br />
2.31 Specifications.<br />
Any description <strong>of</strong> the physical or functional characteristic or nature <strong>of</strong> Materials, Services, Equipment,<br />
Supplies or Construction and Construction related Services. It may include a description <strong>of</strong> any<br />
requirement for inspection, testing or preparing Materials, Services, Supplies, Equipment, Construction<br />
and Construction related Services.<br />
2.32 Stringing.<br />
Dividing or fragmenting Procurements in order to circumvent Competitive Selection process and<br />
procedures. For purposes <strong>of</strong> this Ordinance, “Stringing” is the practice <strong>of</strong> issuing multiple purchase<br />
orders or requisitions for purchasing like items or Services, with the willful intent to circumvent<br />
purchasing policies.<br />
2.33 Subcontractor.<br />
A Person who Contracts to perform work or render service to a Contractor or to another Subcontractor as<br />
a part <strong>of</strong> a Contract with the <strong>District</strong>.<br />
2.34 Supplies.<br />
Materials or items used in day-to-day operations, which are usually stored and dispensed as required.<br />
2.35 Used Equipment.<br />
Equipment that has been in service for at least half <strong>of</strong> its commercially reasonable life or is otherwise<br />
determined by a <strong>District</strong> Department, on a case-by-case basis, to be a bona fide used item.<br />
2.36 Using Department.<br />
Any <strong>District</strong> Department which utilizes any Materials, Services, Supplies, Equipment, or Construction<br />
Related Services procured under this Ordinance.<br />
2.37 Prevailing Wage.<br />
The wage, as established by the Illinois Prevailing Wage Act, 820 ILCS 130/.01 et seq., that must be paid<br />
for all public works contracted for, either through public bid or proposals, by the <strong>District</strong>.<br />
2.38 Credit Cards.<br />
The <strong>District</strong> has approved the use <strong>of</strong> several specific vendor credit cards and one (1) general corporate<br />
credit card.<br />
20 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
ARTICLE III Procurement Organization<br />
3.1 Principal Public Purchasing Official.<br />
The Director <strong>of</strong> Finance shall serve as the Purchasing Agent for the <strong>District</strong> and shall be responsible for<br />
the Procurement <strong>of</strong> Materials, Supplies, Equipment, Services, Construction, Construction related Services<br />
and Pr<strong>of</strong>essional Services in accordance with this Ordinance.<br />
3.2 Duties.<br />
In accordance with the Ordinance and subject to the direction <strong>of</strong> the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong><br />
Commission, the President and the Executive Director, the Director <strong>of</strong> Finance shall;<br />
1. Procure or supervise the purchasing <strong>of</strong> Materials, Services, Supplies, Construction, Construction<br />
related Services and Pr<strong>of</strong>essional Services required by the <strong>District</strong>.<br />
2. Process Contracts and purchase orders solicited through open competition for Materials,<br />
Equipment, Services, Supplies, Construction and Construction related Services and Pr<strong>of</strong>essional<br />
Services required by the <strong>District</strong>.<br />
3. Create and maintain programs for Contract administration, specification preparation, inspection,<br />
testing and acceptance, in cooperation with the <strong>District</strong> Departments using the Materials,<br />
Supplies, Services, Equipment, Construction, Construction related Services and Pr<strong>of</strong>essional<br />
Services.<br />
4. Make written determinations as required by this Ordinance, specifying the facts supporting the<br />
determination, for retention in the permanent Contract file.<br />
3.3 Purchasing Regulations and Operational Procedures.<br />
In conjunction with the approval <strong>of</strong> the Executive Director, the Director <strong>of</strong> Finance may adopt purchasing<br />
regulations and procedures consistent with all other provisions <strong>of</strong> this Ordinance, which relate to the<br />
execution <strong>of</strong> his/her duties and the implementation <strong>of</strong> this Ordinance by the Director <strong>of</strong> Finance, including<br />
the delegation <strong>of</strong> purchasing authority pursuant to the terms <strong>of</strong> Section 3.5 here<strong>of</strong>.<br />
3.4 Public Access to Procurement Information.<br />
Procurement information is a public record but is subject to certain exemptions from disclosure under the<br />
Illinois Freedom <strong>of</strong> Information Act.<br />
3.5 Delegation to Other <strong>District</strong> Officials.<br />
3.5.1 Authority.<br />
Pursuant to this Ordinance, the Director <strong>of</strong> Finance may delegate authority to Department<br />
Directors to purchase certain Supplies, Equipment, Services or Construction and Construction<br />
related Services, if such delegation is determined to be the most effective means for Procurement<br />
<strong>of</strong> these items. The delegate will be limited to a maximum amount <strong>of</strong> money not to exceed<br />
$5,000.00. All contracts for these items will be let by the Director <strong>of</strong> Finance.<br />
3.5.2 Procurement Authority.<br />
When the Director <strong>of</strong> Finance has delegated Procurement authority to a Department Director<br />
delegation <strong>of</strong> all duties and responsibilities <strong>of</strong> the Director <strong>of</strong> Finance under this Ordinance shall<br />
transfer to the Department Director to whom the Procurement authority has been delegated,<br />
with the exception <strong>of</strong> review, oversite authority and the letting <strong>of</strong> any required contracts. This<br />
authority shall reside with the Director <strong>of</strong> Finance.<br />
3.5.3 Purchasing Records.<br />
All original records relating to a purchase shall be maintained by the Director <strong>of</strong> Finance when<br />
said purchase has been made by the Finance Department or delegate <strong>of</strong> a <strong>District</strong> Department.<br />
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ARTICLE IV Source Selection and Contract Formation<br />
4.1 Artificial Division or Fragmentation Prohibited<br />
Procurements shall not be artificially divided or fragmented (Stringing) so as to circumvent any bidding<br />
or Competitive Selection process and procedures described in this Ordinance.<br />
4.2 Competitive Sealed Bidding<br />
4.2.1 Conditions for Use<br />
All Procurements whose value equals or exceeds $15,000.00 shall be awarded by competitive<br />
sealed bidding except as otherwise provided in section 4.5 (Pr<strong>of</strong>essional Services), 4.6<br />
(Emergency Procurements), 4.10 (Cooperative Joint Purchasing) or as provided by State statute.<br />
4.2.2 Invitation for Bids<br />
An Invitation for Bids shall be issued and include all Specifications, terms and conditions<br />
applicable to the Procurement.<br />
4.2.3 Public Notice<br />
Reasonable time for the required public notice <strong>of</strong> the Invitation for Bids shall be given, not<br />
less than twenty-one (21) calendar days, prior to the date set forth therein for the submittal and<br />
opening <strong>of</strong> bids. For bids requiring a mandatory pre-bid conference, the public notice must be<br />
published at least five (5) days prior to the conference date. Such notice shall include publication<br />
in a newspaper <strong>of</strong> general circulation within <strong>Kane</strong> <strong>County</strong>. The public notice shall state the<br />
project place, submittal date and time <strong>of</strong> bid opening and date, time and location <strong>of</strong> the pre-bid<br />
conference. This public notice shall be placed on the <strong>District</strong> web site.<br />
4.2.4 Bid Opening<br />
Bids shall be opened publicly in the presence <strong>of</strong> one or more witnesses at the time and place<br />
designated in the invitation for Bids. The name <strong>of</strong> each bidder, bid amount and the relevant<br />
information the Director <strong>of</strong> Finance deems appropriate shall be read aloud and recorded on an<br />
abstract. The abstract shall be available to public inspection in accordance with Section 3.4<br />
(Public Access to Procurement Information).<br />
4.2.5 Late Bids<br />
No bids received after the time specified in the Invitation for Bids will be considered, as it is the<br />
responsibility <strong>of</strong> the bidder to ensure the bid is delivered according to the requirements stated in<br />
the Solicitation. All bids received after the specified time will be returned unopened to the bidder.<br />
4.2.6 Acceptance and Evaluation <strong>of</strong> Bids<br />
Bids shall be unconditionally accepted without alteration or correction, except as authorized by<br />
this Ordinance. Bids shall be evaluated to determine which bidder <strong>of</strong>fers the lowest cost to the<br />
<strong>District</strong> in accordance with the evaluation criteria set forth in the Solicitation. Only objectively<br />
measurable criteria set forth in the Invitation for Bids shall be applied in determining the lowest<br />
Responsive Bidder. Examples <strong>of</strong> such criteria include, but are not limited to, quality <strong>of</strong> the<br />
product supplied, the product’s conformity with the Specifications, suitability <strong>of</strong> the product to the<br />
requirements <strong>of</strong> the <strong>District</strong>, availability <strong>of</strong> support services, uniqueness <strong>of</strong> the Service, Materials,<br />
Equipment or Supplies as it applies to network integrated computer systems, compatibility to<br />
existing equipment, delivery terms, discounts, transportation costs, and total or life cycle costs.<br />
The Invitation for Bids shall set forth the evaluation criteria to be used and no other criteria, not<br />
stated in the Specifications, shall be used. Alternative bids may be considered and accepted, only<br />
if provisions authorizing such <strong>of</strong>fers are specifically stated in the Invitation for Bids and fulfill the<br />
required evaluation criteria set forth therein.<br />
22 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
4.2.7 Award<br />
Upon submittal and approval from the Authorizing Committee, Executive Committee and the<br />
<strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> Commission, the contract shall be awarded by appropriate notice<br />
to the lowest Responsible Bidder whose bid meets the requirements and criteria set forth in the<br />
Invitation for Bids. All contractually required documents will be required prior to any notice to<br />
proceed.<br />
4.2.8 Vendor Suspension from Bidding<br />
A Bidder (Vendor/Contractor) may be suspended from bidding on <strong>District</strong> bids by the Director <strong>of</strong><br />
Finance, if it is determined that the bidder made false statements in previous bids or proposals,<br />
declined to accept an award <strong>of</strong> bid, failed to perform in a satisfactory manner on previous award<br />
<strong>of</strong> bid or is currently in breach <strong>of</strong> contract with the <strong>District</strong> for an outstanding project.<br />
A Bidder may be suspended for one year for any <strong>of</strong> the above adverse actions to the <strong>District</strong>.<br />
During that period, the suspended Bidder will not be solicited by the <strong>District</strong> for any bids or<br />
proposals and any bids or proposals received by the <strong>District</strong> from a suspended Bidder will be<br />
returned to the Bidder unopened.<br />
4.3 Multi-Step Sealed Bids<br />
4.3.1 Conditions for Use<br />
The multi-step sealed bid method may be used if the Finance Director determines:<br />
• Available Specifications or purchase descriptions are not sufficiently complete to permit full<br />
competition without technical evaluations and discussions to ensure mutual understanding<br />
between the bidder and <strong>District</strong>.<br />
• Definite criteria exists for evaluation <strong>of</strong> technical <strong>of</strong>fers<br />
• More than one technically qualified source is expected to be available<br />
• A fixed-price Contract will be utilized<br />
4.3.2 Invitation to Submit Technical Offers<br />
In Phase One, multi-step bidding shall be initiated by the issuance <strong>of</strong> an Invitation to Submit<br />
Technical Offers and shall be prepared in a form approved by the Director <strong>of</strong> Finance. The<br />
Invitation to Submit Technical Offers shall contain the following information:<br />
• Notice that the Procurement will be considered in two phases and priced bids shall be<br />
considered only in the second phase from bidders whose un-priced technical <strong>of</strong>fers are found<br />
acceptable in the first phase<br />
• Instructions and information concerning submission requirements, due date and time,<br />
submittal address, time period the <strong>of</strong>fer shall remain open and any other special information<br />
• The best description <strong>of</strong> the Materials, Equipment or Services requested<br />
• The requirements <strong>of</strong> the technical <strong>of</strong>fers, such as drawings, descriptive literature, samples,<br />
technical date and inspection or testing <strong>of</strong> a product before award<br />
4.3.3 Public Notice<br />
Reasonable time for the required public notice <strong>of</strong> the Invitation to Submit Technical Offers shall<br />
be given, not less than ten (10) calendar days, prior to the date set forth therein for the submittal<br />
and opening <strong>of</strong> bids. For <strong>of</strong>fers requiring a mandatory pre-bid conference, the public notice must<br />
be published at least five (5) calendar days prior to the conference date. Such notice shall include<br />
publication in a newspaper <strong>of</strong> general circulation within <strong>Kane</strong> <strong>County</strong>. The public notice shall<br />
state the project, place, submittal date and time <strong>of</strong> bid opening, and date, time and location <strong>of</strong> prebid<br />
conference.<br />
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4.3.4 Public Opening<br />
The name <strong>of</strong> each <strong>of</strong>feror and other information deemed appropriate by the Director <strong>of</strong> Finance<br />
shall be read aloud and recorded on an abstract, which will be available for public inspection.<br />
The abstract and each technical <strong>of</strong>fer shall be open to public inspection in accordance with<br />
Section 3.4 (Public Access to Procurement Information).<br />
4.3.5 Amendments to Technical Offers<br />
The Invitation to Submit Technical Offers may be amended after submission <strong>of</strong> the un-priced<br />
technical <strong>of</strong>fers and shall only be distributed to bidders who submitted un-priced technical <strong>of</strong>fers.<br />
These bidders will be permitted to submit new un-priced technical <strong>of</strong>fers or to amend the <strong>of</strong>fers<br />
previously submitted. If an amendment materially changes the Procurement, the Invitation to<br />
Submit Technical Offers shall be cancelled in accordance with Section 4.21.<br />
4.3.6 Acceptance and Evaluation <strong>of</strong> Technical Offers<br />
Un-priced technical <strong>of</strong>fers shall be evaluated solely in accordance with the criteria set forth in<br />
the Invitation to Submit Technical Offers and shall be determined to be acceptable or potentially<br />
acceptable for further consideration or unacceptable. A determination that an un-priced technical<br />
proposal is unacceptable shall be in writing, state the basis <strong>of</strong> the determination and be retained<br />
in the Procurement file. If the Director <strong>of</strong> Finance determines a bidder’s un-priced technical <strong>of</strong>fer<br />
is unacceptable, the Director <strong>of</strong> Finance shall notify the bidder <strong>of</strong> this determination and that the<br />
bidder shall not be afforded an opportunity to amend its technical <strong>of</strong>fer.<br />
4.3.7 Discussions with Vendors<br />
The Director <strong>of</strong> Finance may hold discussions with any bidder who submits an acceptable or<br />
potentially acceptable technical <strong>of</strong>fer, before submission or at any time during the evaluation <strong>of</strong><br />
the un-priced technical <strong>of</strong>fers. During Discussions, the Director <strong>of</strong> Finance shall not disclose any<br />
information derived from one un-priced technical <strong>of</strong>fer to any other bidder. After Discussions,<br />
the Director <strong>of</strong> Finance shall establish a closing date for receipt <strong>of</strong> final technical <strong>of</strong>fers and shall<br />
notify, in writing, bidders submitting acceptable or potentially acceptable <strong>of</strong>fers <strong>of</strong> the closing<br />
date. The Director <strong>of</strong> Finance shall keep a record <strong>of</strong> all Discussion.<br />
4.3.8 Receipt <strong>of</strong> Final Technical Offers<br />
After receipt <strong>of</strong> final technical <strong>of</strong>fers, the Director <strong>of</strong> Finance shall determine whether the<br />
technical <strong>of</strong>fers are acceptable for consideration in Phase Two or are unacceptable.<br />
4.3.9 Withdrawal <strong>of</strong> Offers in Phase One<br />
At any time during Phase One, <strong>of</strong>fers may be withdrawn<br />
4.3.10 Public Access<br />
Technical <strong>of</strong>fers received shall be open to public inspection after the execution <strong>of</strong> a Contract<br />
except to the extent set forth in Section 3.4 (Public Access to Procurement Information).<br />
4.3.11Phase Two <strong>of</strong> Multi-step Sealed Bidding<br />
Upon completion <strong>of</strong> Phase One, the Director <strong>of</strong> Finance shall conduct Phase Two by issuing an<br />
Invitation for bids under Section 4.2 (Competitive Sealed Bidding), except that the Invitation for<br />
Bids shall be issued only to bidders whose technical <strong>of</strong>fers were determined to be acceptable in<br />
Phase One.<br />
4.5 Pr<strong>of</strong>essional Services Selection Process<br />
There will be circumstances where it will be necessary or advisable for the <strong>District</strong> to engage the services<br />
<strong>of</strong> independent pr<strong>of</strong>essionals because <strong>of</strong> the <strong>District</strong>’s requirement or need for such services determined<br />
on a project-specific basis. In such cases, it shall be the goal <strong>of</strong> the <strong>District</strong> to negotiate the lowest<br />
reasonable fees consistent with obtaining the highest possible quality <strong>of</strong> service and pr<strong>of</strong>essional expertise<br />
24 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
from the service providers. Independent pr<strong>of</strong>essional service providers shall be selected on the basis<br />
<strong>of</strong> their demonstrated competence and expertise relative to the services to be rendered, the cost <strong>of</strong> the<br />
services, and their demonstrated or perceived ability to work with <strong>District</strong> staff, elected <strong>of</strong>ficials, and<br />
where applicable, other units <strong>of</strong> government and members <strong>of</strong> the public.<br />
The services may require mandatory or essential technical skills as well as, in some cases, pr<strong>of</strong>essional<br />
licenses or certifications and are provided by accredited pr<strong>of</strong>essionals in connection with defined<br />
assignments, which may result in the preparation <strong>of</strong> a report, the review and analysis <strong>of</strong> reports prepared<br />
by others, preparation <strong>of</strong> plans or specifications, recommendations <strong>of</strong> a particular course <strong>of</strong> action or<br />
policy, and include supervision or an activity (such as construction).<br />
4.5.1 Requirements for Engagement <strong>of</strong> Independent Pr<strong>of</strong>essionals<br />
The need or requirement <strong>of</strong> the <strong>District</strong> for the engagement <strong>of</strong> independent pr<strong>of</strong>essional services<br />
shall be based on a determination that one or more <strong>of</strong> the following circumstances exist:<br />
A. The project requires an independent pr<strong>of</strong>essional as a condition <strong>of</strong> Federal, State, or local<br />
law or .regulation, or as a condition <strong>of</strong> a Federal, State <strong>of</strong> other grant or intergovernmental<br />
agreement;<br />
B. The project requires specialized expertise or multiple areas <strong>of</strong> expertise not available<br />
from existing staff;<br />
C. <strong>District</strong> staff is not available for the project due to present or anticipated workload or<br />
other time constraints;<br />
D. The Project requires a limited engagement where it is not cost-effective to hire new fulltime<br />
staff to provide the necessary services or expertise;<br />
E. An actual emergency exists where existing staff cannot effectively be deployed or<br />
mobilized due to the nature <strong>of</strong> the occurrence or time constraints.<br />
4.5.2 Procedures for Selection <strong>of</strong> Independent Pr<strong>of</strong>essionals Not Subject to the Local<br />
Government Pr<strong>of</strong>essional Services Act.<br />
Contracts for pr<strong>of</strong>essional services that are less than $5,000.00 may be awarded by the Director <strong>of</strong><br />
Finance pursuant to rules established by the Director <strong>of</strong> Finance<br />
Contracts for pr<strong>of</strong>essional services that are at least $5,000.00 and less than $15,000.00 may be<br />
awarded by the Director <strong>of</strong> Finance where there has been a Competitive Price Quotation process<br />
and at least three quotations for the services have been obtained prior to selection.<br />
Contracts for pr<strong>of</strong>essional services that exceed $15,000.00 shall be awarded after a competitive<br />
selection process that includes a Request for Proposal to provide services, except in cases <strong>of</strong><br />
actual emergency as set forth in Section 4.6 <strong>of</strong> this Ordinance. The <strong>District</strong> may require a<br />
uniform Request for Proposal process to be employed in the case <strong>of</strong> all contracts subject to the<br />
jurisdiction <strong>of</strong> the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> and such other cases where it can be<br />
made applicable.<br />
Contracts for pr<strong>of</strong>essional services shall include or be accompanied by documentation from<br />
the Director <strong>of</strong> Finance referencing the specific provision (s) <strong>of</strong> Section 4.5.1 <strong>of</strong> this Ordinance<br />
applicable to the particular project.<br />
4.5.3 Procedures for Selection <strong>of</strong> Independent Pr<strong>of</strong>essionals Subject to the Local<br />
Government Pr<strong>of</strong>essional Services Selection Act, 50 ILCS 510/1 et seq.<br />
Pr<strong>of</strong>essional services <strong>of</strong> architects, engineers and land surveyors are governed by the<br />
requirements <strong>of</strong> the Local government Pr<strong>of</strong>essional Services Selection Act, 50 ILCS 510 et seq<br />
(the “Act”), and by local policy, rules and regulations. All Pr<strong>of</strong>essional Service Contracts or<br />
agreements for pr<strong>of</strong>essional services for architectural, engineering or land surveying purposes,<br />
which equal or exceed $5,000.00, shall be subject to the Act.<br />
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4.5.4 Legal Services<br />
Legal services are subject to the supervision and control <strong>of</strong> the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong><br />
Commission, with selection <strong>of</strong> Attorney’s approved by the President, Executive Committee and<br />
the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> Commission.<br />
4.6 Emergency Purchase<br />
4.6.1 Conditions for Use<br />
An Emergency purchase up to $20,000.00 may be authorized without bidding in certain situations<br />
including, but not limited to, situations threatening public health or safety, where immediate<br />
repairs are required to <strong>District</strong> property to protect or prevent against further loss or damage,<br />
where immediate action is needed to prevent or minimize disruption to <strong>District</strong> Services, where<br />
immediate action is required to ensure integrity <strong>of</strong> <strong>District</strong> records and where immediate action is<br />
necessary to avoid the lapse or loss <strong>of</strong> federal, state or donated funds. An Emergency Purchase<br />
shall be limited to those Materials, Supplies, Equipment, Services, Construction and Construction<br />
related Services necessary to satisfy the emergency and these purchases shall be made with such<br />
competitive evaluation as is practicable under the circumstances.<br />
4.6.2 Emergency Affidavit<br />
A department seeking an Emergency Purchase shall prepare an emergency affidavit documenting<br />
both the existence <strong>of</strong> an emergency condition and the nature <strong>of</strong> the emergency. The Department<br />
Head shall sign the affidavit and submit to the Director <strong>of</strong> Finance the emergency affidavit<br />
requesting authorization to make the emergency purchase. The Director <strong>of</strong> Finance shall submit<br />
said affidavit <strong>of</strong> emergency to the Executive Director and President <strong>of</strong> the <strong>District</strong> for approval.<br />
The approval shall be ratified by the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> Commission as soon as<br />
practicable.<br />
4.6.3 Cost <strong>of</strong> Pricing Data<br />
The Director <strong>of</strong> Finance may require from the requesting Department the submission <strong>of</strong> cost or<br />
pricing data in connection with an award under this section.<br />
4.6.4 Negotiations<br />
The Director <strong>of</strong> Finance shall negotiate with the supplier, to the extent practical, a Contract in the<br />
best interest <strong>of</strong> the <strong>District</strong>. The price paid must be reasonable considering the circumstances.<br />
4.6.5 Contract Documentation<br />
The emergency affidavit must be included in the Contract file.<br />
4.6.6 Board Ratification<br />
Any emergency Purchase up to $20,000.00 under this section shall be placed on the agenda<br />
for ratification at the next regularly scheduled Executive Committee and <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong><br />
<strong>Preserve</strong> Commission meeting.<br />
4.7 Request for Information<br />
The Director <strong>of</strong> Finance may issue a Request for Information to obtain data about Services, Equipment,<br />
Materials, Supplies, or Construction and Construction related Services to meet a specific <strong>District</strong><br />
requirement. Sufficient public notice shall be provided in the same manner as stipulated in Section 4.2.3<br />
(competitive Sealed Bidding, Public Notice).<br />
4.8 Change Orders<br />
Change orders for a Contract obtained pursuant to this Ordinance shall be processed under the following<br />
guidelines:<br />
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• All Change Order(s) for any amount requires approval from the authorized Committee <strong>of</strong> the<br />
<strong>District</strong>.<br />
• In situations where the time required for processing approval <strong>of</strong> a Change Order necessitated by<br />
field conditions, whose total Change Order does not exceed $15,000.00, would unreasonably<br />
interrupt project schedules to the financial detriment <strong>of</strong> the <strong>District</strong>, the Change Order may<br />
be processed by the <strong>District</strong> Director <strong>of</strong> Finance after written notification to the Executive<br />
Director and Committee Chairman that originally approved the bid. Change Orders made under<br />
these conditions shall be placed on the agenda for ratification at the next regularly scheduled<br />
authorizing Committee meeting.<br />
4.9 Small Purchases<br />
4.9.1 Small Purchase Threshold<br />
Any Procurement that does not exceed the aggregate dollar amount <strong>of</strong> $14,999.99, as established<br />
by the <strong>District</strong>, shall be made in accordance with the rules adopted by the Director <strong>of</strong> Finance<br />
for Small Purchases, subject to 4.10.2 (Procedure). Procurements shall not be artificially<br />
divided or fragmented so as to constitute a small purchase under this Section and circumvent the<br />
Competitive Selection process and procedures.<br />
4.9.2 <strong>District</strong> Vendor Charge Accounts<br />
The <strong>District</strong> has set up charge accounts at local vendors for the purchase <strong>of</strong> daily supplies. These<br />
purchases are to be for small amounts and must be needed to support the day to day activities <strong>of</strong><br />
the <strong>District</strong>, i.e. hardware supplies. These purchases can only be made by full time employees,<br />
showing their picture identification card as pro<strong>of</strong> <strong>of</strong> employment. The Finance Department<br />
maintains a list <strong>of</strong> authorized vendors who honor the <strong>District</strong>’s purchasing policy. These are the<br />
only vendors authorized for use.<br />
4.9.3 Reimbursement to Employees for Small Purchases<br />
Occasionally, employees may find it necessary to make small purchases at vendors that the<br />
<strong>District</strong> has not setup charge accounts with. These purchases should be for emergencies only<br />
and are not the preferred purchase method and should be avoided with better planning. The<br />
<strong>District</strong> will reimburse employees for these purchases. Employees are required to obtain receipts<br />
for these purchases and to fill out a <strong>District</strong> reimbursement form, available for the Finance<br />
Department, listing the item purchased and the reason for the purchase. This form must be signed<br />
by the employee and approved by their supervisor and submitted to the Finance Director for<br />
review and approval. Once approved, the reimbursement will be submitted to the <strong>Forest</strong> <strong>Preserve</strong><br />
Commission, with the <strong>District</strong>’s monthly invoices, for final approval, before payment can be<br />
made. Reimbursement will be made once a month. Reimbursements will be made for products<br />
purchased only.<br />
4.10 Cooperative Joint Purchasing<br />
The Director <strong>of</strong> Finance may procure Materials, Services, Supplies, Equipment, Construction<br />
or Construction related Services, through any governmental agency without complying with the<br />
requirements <strong>of</strong> Section 4.2 (Competitive Sealed Bidding), provided:<br />
• Such Procurements are made pursuant to a written agreement between the governmental agency<br />
and the <strong>District</strong><br />
• Competitive Selection procedures, similar to the requirements <strong>of</strong> Section 4.2, were used in the<br />
application Procurement<br />
• The Procurement is based on the State <strong>of</strong> Illinois Joint Purchasing Agreement, approved by<br />
Resolution <strong>of</strong> the <strong>District</strong><br />
• This type <strong>of</strong> Procurement is not employed as a means for circumventing the general intent <strong>of</strong> this<br />
Ordinance<br />
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• The <strong>District</strong> is authorized by Illinois law or regulation to contract with such governmental agency<br />
4.11 Solicitation Amendments<br />
4.11.1 Conditions for Use<br />
If necessary, an amendment to a Solicitation shall be issued to:<br />
• Make changes in the Solicitation<br />
• Correct defects <strong>of</strong> ambiguities<br />
• To furnish other bidders information provided one bidder if the information will assist the<br />
other bidders in submitting bids or the lack <strong>of</strong> information will prejudice the other bidders<br />
4.11.2 Distribution<br />
Amendments to Solicitations will be identified as such and shall be sent to all Persons to whom<br />
the solicitation was originally sent, and all persons attending the pre-bid conference.<br />
4.11.3 Receipt <strong>of</strong> Acknowledgement<br />
Amendments shall require the bidder to acknowledge receipt <strong>of</strong> the amendment by<br />
acknowledging the receipt <strong>of</strong> the amendment on the submitted bid form.<br />
4.11.4 Timeframe for Vendor Evaluation<br />
Amendments shall be issued a reasonable period before the due date to allow prospective bidders<br />
sufficient time to consider the amendment in preparing their bids. If the due date does not allow<br />
the bidder sufficient time to review the amendment, the due date may be extended. The Director<br />
<strong>of</strong> Finance shall determine what is reasonable time from the due date for each bid amendment.<br />
4.12 Pre-Bid Conferences<br />
The <strong>District</strong> may conduct a pre-bid conference within reasonable time, but not less than five (5) days<br />
before the scheduled bid opening date, to explain the Procurement requirements. Verbal statements made<br />
at the pre-bid conference which are not consistent with the written Solicitation shall not be binding upon<br />
the <strong>District</strong> unless a written amendment is issued.<br />
4.13 Pre-Opening Modification or Withdrawal <strong>of</strong> Bids/Offers<br />
4.13.1 Invitation for Bid Modification or Withdrawal<br />
A bidder may modify or withdraw its bid at any time before the bid opening, if the sealed<br />
modification or withdrawal is received in writing before the due date. A bidder or the bidder’s<br />
authorized representative may withdraw the bid in person if, before the scheduled opening date,<br />
the identity <strong>of</strong> the individual requesting withdrawal is established and that person signs a receipt<br />
for the bid. A bid may not be withdrawn if the bid opening has begun.<br />
4.13.2 Request for Proposal Withdrawal<br />
A proposal may be withdrawn at any time before the scheduled opening date and time. An<br />
<strong>of</strong>feror or the <strong>of</strong>feror’s authorized representative may withdraw the proposal in person if, before<br />
the scheduled opening date, the identity <strong>of</strong> the individual requesting withdrawal is established and<br />
that person signs a receipt for the proposal. A proposal may not be withdrawn if the <strong>of</strong>fer opening<br />
has begun.<br />
4.13.3 Documentation Retention<br />
All documents concerning a modification or withdrawal <strong>of</strong> a bid/<strong>of</strong>fer shall be retained in the<br />
appropriate Procurement file.<br />
28 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
4.14 Late Bids/Offers, Late Withdrawals and Late Modifications<br />
4.14.1 Definition <strong>of</strong> Late Bid/Offer/Withdrawal/Modification<br />
A bid, <strong>of</strong>fer, withdrawal, or modification is considered late by the <strong>District</strong> if it is received after the<br />
date and time set for the submission <strong>of</strong> such bids/<strong>of</strong>fers.<br />
4.14.2 Conditions for Rejection<br />
A late bid, late <strong>of</strong>fer, late withdrawal, or late modification shall be rejected unless it would have<br />
been received on time but for the action or inaction <strong>of</strong> <strong>District</strong> personnel. The <strong>District</strong> shall be the<br />
sole judge as to deciding if this rejection applies.<br />
4.14.3 Vendor Notification<br />
Bidders submitting late bids, late <strong>of</strong>fers, late withdrawals, or late modifications shall be notified <strong>of</strong><br />
the rejection as soon as practicable.<br />
4.14.4 Document Retention<br />
Documentation regarding a late bid, late <strong>of</strong>fer, late withdrawal, or late modification shall be<br />
retained in the appropriate procurement file.<br />
4.15 Unidentified Bids/Offers<br />
An unmarked envelope that does not identify a bid or bidder may be opened for the purpose <strong>of</strong> identification.<br />
Record shall be made on the envelope regarding the reason for its opening, date and time it was opened,<br />
the Solicitation to which the bid applies and the signature <strong>of</strong> the individual who opened the envelope. The<br />
Envelope shall then be resealed and retained in the Procurement file until the scheduled bid date.<br />
4.16 Mistakes in Bids/Offers<br />
4.16.1 Mistake Discovered Prior to Bid/Offer Opening<br />
A bidder/<strong>of</strong>feror may correct mistakes discovered before the scheduled date and time for the bid/<br />
<strong>of</strong>fer opening by withdrawing or correcting the bid/<strong>of</strong>fer as provided in Section 4.14.<br />
4.16.2 Mistake Discovered After Bid/Offer Opening<br />
After bid/<strong>of</strong>fer opening, a bid/<strong>of</strong>fer mistake may not be corrected or withdrawn except in the<br />
following situations;<br />
• In the case <strong>of</strong> a mathematical error, the unit cost shall prevail and any corrections<br />
required due to an error <strong>of</strong> this nature shall be done by the <strong>District</strong>.<br />
• The Director <strong>of</strong> Finance may waive any minor (non-price) informalities in a bid/<strong>of</strong>fer<br />
or allow the bidder/<strong>of</strong>feror to correct them if the revision is in the best interests <strong>of</strong> the<br />
<strong>District</strong>.<br />
• Corrections to a bid/<strong>of</strong>fer shall be permitted only to the extent the bidder/<strong>of</strong>feror can<br />
show by clear and convincing evidence that a mistake <strong>of</strong> nonjudgmental character<br />
was made, the nature <strong>of</strong> the mistake and the bid/<strong>of</strong>fer price actually intended.<br />
• In lieu <strong>of</strong> bid/<strong>of</strong>fer correction, a bidder/<strong>of</strong>feror alleging a material mistake <strong>of</strong> fact may<br />
be permitted to withdraw its bid if:<br />
o The mistake is clearly evident on the face <strong>of</strong> the bid document but the<br />
intended correct bid is not similarly evident or;<br />
o The bidder submits evidence that clearly and convincingly demonstrates that<br />
a mistake was made.<br />
o The Director <strong>of</strong> Finance shall decide if a bid/<strong>of</strong>fer may be corrected or<br />
withdrawn.<br />
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4.16.3 Mistakes Discovered After Award<br />
Mistakes shall not be corrected after award <strong>of</strong> a Contract except in cases where the Director <strong>of</strong><br />
Finance makes a written determination that it would not be in the best interest <strong>of</strong> the <strong>District</strong> not<br />
allowing correction to the error and upon approval from the authorizing committee.<br />
4.16.4 Written Determination<br />
If a correction or withdrawal <strong>of</strong> a bid <strong>of</strong>fer after bid/<strong>of</strong>fer opening is permitted or denied under<br />
this section, the Director <strong>of</strong> Finance shall prepare a written determination indicating the basis <strong>of</strong><br />
the decision to approve or deny the correction or withdrawal.<br />
4.17 Only One Bid/Offer is Received<br />
If only one responsive bid/<strong>of</strong>fer is received to a Solicitation, an award may be made to the single bidder/<br />
<strong>of</strong>feror if the Director <strong>of</strong> Finance determines that the price submitted is fair and reasonable and that other<br />
prospective bidders/<strong>of</strong>ferors had reasonable opportunity to respond or that there is not sufficient time for<br />
initiating another Solicitation. Otherwise the Director <strong>of</strong> Finance may exercise the option to reject the<br />
bid/<strong>of</strong>fer and seek bids/<strong>of</strong>fers through a new Solicitation.<br />
4.18 Tie Bids<br />
4.18.1 Conditions for Tie Bids<br />
Tie bids are the lowest cost bids from Responsive Qualified Bidders that are identical in price.<br />
4.18.2 Award Determination<br />
Award <strong>of</strong> tie bids will be determined as follows:<br />
• The date and time the bid/<strong>of</strong>fer is received shall be taken into consideration.<br />
• If the bids are equal in all respects, the award shall be made by a coin toss by the<br />
Director <strong>of</strong> Finance with one or more witnesses upon three days written notice to<br />
the bidders. Tie bidders will be afforded the opportunity to witness the coin toss,<br />
however, attendance is voluntary.<br />
•<br />
4.19 Confidential Information<br />
If a person believes a bid, proposal, <strong>of</strong>fer, specification or protest submitted to the <strong>District</strong> contains either<br />
trade secrets or propriety property, a statement should be included in the submission, which describes<br />
and supports their claim. The trade secrets or propriety property must be specifically identified as the<br />
information considered confidential. Entire bid submissions shall not be eligible for consideration as<br />
confidential material. Trade secrets or proprietary property are exempt from inspection and copying under<br />
Illinois Freedom <strong>of</strong> Information Act (the “Act”).<br />
The <strong>District</strong> does not represent, warrant or guarantee that any information designated as trade secrets or<br />
proprietary property will in fact be so deemed by any Court, and all bidders assume the risk that any and<br />
all information contained in a bid or proposal may not be exempt from disclosure under the Act. The<br />
<strong>District</strong> expressly disclaims all liability for such disclosure.<br />
4.20 Cancellation <strong>of</strong> a Solicitation<br />
A Solicitation may be cancelled or submitted bids or proposals may be rejected in whole or part as may be<br />
specified in the Solicitation if it is in the best interests <strong>of</strong> the <strong>District</strong>. The reasons for such cancellation or<br />
rejection shall be included in the procurement file. Every Solicitation issued by the <strong>District</strong> shall contain<br />
language stating the <strong>District</strong>’s right to cancel the Solicitation and to reject submitted bids or proposals.<br />
4.21 Cancellation <strong>of</strong> a Solicitation Before the Due Date and Time<br />
4.21.1 Authority <strong>of</strong> Determining Cancellation<br />
The Director <strong>of</strong> Finance has the authority to cancel a Solicitation, in whole or part, before the due<br />
date and time if a determination is made that cancellation is in the best interests <strong>of</strong> the <strong>District</strong>.<br />
30 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
4.21.2 Notification <strong>of</strong> Cancellation<br />
If a Solicitation is cancelled before the required submittal date and time, notice <strong>of</strong> the cancellation<br />
shall be sent to all Persons to whom the Solicitation had been distributed. The notice shall<br />
identify the Solicitation and the reason for cancellation.<br />
4.21.3 Handling <strong>of</strong> Received Bids/Proposals<br />
Any received bids/proposals shall be returned unopened to the vendors.<br />
4.22 Cancellation <strong>of</strong> a Solicitation After Receipt <strong>of</strong> Bids or Proposals<br />
4.22.1 Authority for Determining Cancellation<br />
The Director <strong>of</strong> Finance has the authority to cancel a Solicitation after receipt <strong>of</strong> bids or<br />
proposals, but before award, if a determination is made that cancellation is in the best interests <strong>of</strong><br />
the <strong>District</strong>.<br />
4.22.2 Notification <strong>of</strong> Cancellation<br />
A notice <strong>of</strong> cancellation shall be sent to all bidders or <strong>of</strong>ferors submitting bids or proposals.<br />
4.22.3 Document Retention and Public Inspection<br />
Bids or proposals received for the cancelled Solicitation shall be retained in the appropriate<br />
procurement file. If, within a reasonable time, the Director <strong>of</strong> Finance intends to issue a new<br />
Solicitation for the same Materials, Services, Equipment, Supplies, Construction or Construction<br />
related Services the proposals submitted under the cancelled solicitation may be withheld from<br />
public inspection upon written determination that this action is in the <strong>District</strong>’s best interest. After<br />
award <strong>of</strong> the second Solicitation, bids or proposals submitted in response to both Solicitations<br />
shall be open for public inspection to the extent set forth in Section 3.4 (Public Access to<br />
Procurement Information).<br />
4.23 Rejection <strong>of</strong> Individual Bids and Proposals<br />
4.23.1 Conditions for Rejection<br />
A bid or proposal may be rejected if;<br />
• The bidder is determined to be non-responsible in accordance with Section 4.25<br />
• The bid is non-responsive pursuant to Section 2.27<br />
• The proposed price is unreasonable<br />
• The bid or proposal is not in the best interests <strong>of</strong> the <strong>District</strong><br />
• The contractor determined to be unqualified.<br />
•<br />
4.23.2 Notification <strong>of</strong> Rejection<br />
Bidders or <strong>of</strong>ferors will be notified in writing <strong>of</strong> the rejection <strong>of</strong> their bids or proposals with a<br />
copy retained in the appropriate procurement file.<br />
4.23.3 Document Retention and Public Inspection<br />
The determination for rejection will be retained in the Procurement file and shall be available<br />
for public inspection to the extent set forth in Section 3.4 (Public Access to Procurement<br />
Information).<br />
4.24 Responsibility <strong>of</strong> Bidders and Offerors<br />
4.24.1 Determination <strong>of</strong> Vendor Responsibility<br />
Before awarding a Contract to a bidder or <strong>of</strong>feror, the Director <strong>of</strong> Finance will determine whether<br />
that bidder or <strong>of</strong>feror is responsible. The Signature <strong>of</strong> the appropriate <strong>of</strong>ficial authorized to<br />
execute the Contract award signifies the bidder or <strong>of</strong>feror is responsible.<br />
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4.24.2 Factors in Determining Responsibility<br />
Factor considered in determining whether a bidder or <strong>of</strong>feror is responsible are;<br />
• The bidder’s or <strong>of</strong>feror’s resources in terms <strong>of</strong> financial, physical and personnel<br />
• The bidder’s or <strong>of</strong>feror’s record in terms <strong>of</strong> past performance and integrity<br />
• Whether the bidder or <strong>of</strong>feror is legally qualified to do business with the <strong>District</strong><br />
• Whether the bidder or <strong>of</strong>feror complied with requirements for submitting information<br />
regarding their responsibility<br />
• Whether the bidder or <strong>of</strong>feror met specific responsibility criteria established within the<br />
Solicitation for a particular Procurement<br />
• Where bidder or <strong>of</strong>feror fails to promptly supply information in connection with any<br />
inquiries concerning responsibility<br />
• The qualities <strong>of</strong> the products supplied, their conformity with the Specifications and their<br />
suitability to the requirements <strong>of</strong> the <strong>District</strong><br />
• Availability <strong>of</strong> support services<br />
• Uniqueness <strong>of</strong> Services, Materials, Equipment or Supplies as it applies to networked,<br />
integrated computer systems<br />
• Compatibility to existing Equipment<br />
• Delivery terms<br />
4.24.3 Determination <strong>of</strong> a Non-Responsible Bidder/Offeror<br />
A determination <strong>of</strong> a Non-Responsible Bidder or Offeror shall be in writing by the Director <strong>of</strong><br />
Finance outlining the basis <strong>of</strong> the determination and a copy shall be included in the procurement<br />
file.<br />
4.24.4 Notification to Non-Responsible Bidder/Offeror<br />
A notice shall be sent to the Non-Responsible Bidder or Offeror stating the basis <strong>of</strong> the<br />
determination. The decision may be appealed as provided in Article VI <strong>of</strong> this Ordinance.<br />
4.24.5 Dissemination <strong>of</strong> Bidder/Offeror Information<br />
Information furnished by a bidder or <strong>of</strong>feror pursuant to this section shall not be disclosed outside<br />
<strong>of</strong> the Finance Department without the prior written consent by the bidder or <strong>of</strong>feror except in<br />
accordance with Section 3.4 (Public Access to Procurement Information).<br />
4.24.6 Bidder/Offeror Rights<br />
A finding <strong>of</strong> non-responsibility shall not be construed as a violation <strong>of</strong> the rights <strong>of</strong> any Person.<br />
4.25 Bid Security and Performance/Payment Bonds<br />
Bid security may be required for Contracts when provided by statute or when the Director <strong>of</strong> Finance<br />
determines it is in the best interests <strong>of</strong> the <strong>District</strong>.<br />
Acceptable forms <strong>of</strong> security which may be submitted are: an executed surety bond issued by a firm<br />
licensed and registered to transact such business with the State <strong>of</strong> Illinois; cash, certified check or<br />
cashier’s check payable to the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> (personal or company checks are not<br />
acceptable); an irrevocable letter <strong>of</strong> credit; or any other form <strong>of</strong> deposit issued by a financial institution<br />
and acceptable to the <strong>District</strong>. Acceptability shall be determined by the Director <strong>of</strong> Finance.<br />
Bid security shall be in an amount not to exceed ten (10) percent <strong>of</strong> the amount <strong>of</strong> the bid/<strong>of</strong>fer.<br />
Contract Performance and Payment Bonds: When a Contract is awarded the required performance bonds<br />
or payment bonds, in the amount stated in the bid document, shall be delivered to the <strong>District</strong> and shall<br />
become binding on the parties upon the execution <strong>of</strong> the Contract.<br />
Bid Security, performance bonds or payment bonds shall not serve as a substitute for determining bidder<br />
responsibility.<br />
32 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
4.26 Bid Documents Required for Award <strong>of</strong> Bid<br />
The following documents are required to be submitted by any Bidder that is awarded a bid:<br />
• A signed statement <strong>of</strong> Prevailing Wage as described in Article II, Section 2.37 <strong>of</strong> this ordinance.<br />
• A signed contract, as required, stating the terms and conditions <strong>of</strong> the bid project, supplied by the<br />
<strong>District</strong>.<br />
• A signed statement acknowledging the Bidder has a Substance Abuse Policy in place and a copy<br />
<strong>of</strong> said policy.<br />
• A signed statement by the Bidder acknowledging the Bidder will supply the <strong>District</strong> with certified<br />
payroll for each payout request submitted by the Bidder, before payment can be made.<br />
• A signed statement by the Bidder acknowledging the Bidder will provide contractor Lien Waivers<br />
for each payout request by the Bidder before payment can be made.<br />
• Any other documents deemed necessary by the Director <strong>of</strong> Finance for the <strong>District</strong> to proceed<br />
with the award <strong>of</strong> any bid or proposal.<br />
4.27 Multi-year Contracts<br />
The <strong>District</strong>’s policy on multi-year Contracts includes the following:<br />
• All multi-year Contracts presented for approval shall contain the total value <strong>of</strong> the award for the<br />
multi-year period.<br />
• Multi-year Contracts shall not be presented to a Committee or the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong><br />
Commission where the terms <strong>of</strong> the contract exceeds two (2) years without prior approval by the<br />
Director <strong>of</strong> Finance.<br />
4.28 Extension <strong>of</strong> Bid/Offer Acceptance Time<br />
Before opening <strong>of</strong> bids or <strong>of</strong>fers, the Director <strong>of</strong> Finance may allow, in writing, an extension <strong>of</strong> time<br />
during which the <strong>District</strong> may accept the bids or <strong>of</strong>fers.<br />
Subsequent to receipt <strong>of</strong> the <strong>District</strong>’s extension <strong>of</strong> time, the bidder or <strong>of</strong>feror may withdraw their bid or<br />
<strong>of</strong>fer, without penalty, though written notification to the Director <strong>of</strong> Finance. No other modifications shall<br />
be allowed.<br />
ARTICLE V Specifications<br />
5.1 Responsibility for Specifications<br />
The Director <strong>of</strong> Finance or delegated Department Head shall prepare, revise, maintain and monitor<br />
Specifications for Materials, Supplies, Services, Equipment and Construction or Construction related<br />
Services required by the <strong>District</strong>, under the Direction and instruction and authority <strong>of</strong> the Director <strong>of</strong><br />
Finance.<br />
5.2 Relationship with Using Departments<br />
The Director <strong>of</strong> Finance shall obtain expert advice and assistance from personnel <strong>of</strong> Using Department in<br />
the development <strong>of</strong> Specifications and may delegate to a Using Department the request to submit its own<br />
Specifications. The Director <strong>of</strong> Finance shall retain authority to approve or disapprove all Specifications.<br />
5.3 Maximum Practicable Competition<br />
All specifications shall be drafted so as to promote overall economy for the purposes intended and<br />
encourage competition in satisfying the <strong>District</strong>’s requirements and shall not be unduly restrictive.<br />
This policy applies to all Specifications including but not limited to, those prepared for the <strong>District</strong> by<br />
architects, engineers, designers and draftsman.<br />
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ARTICLE VI Appeals and Remedies<br />
6.1 Bid Protests<br />
6.1.1 Right to Protest<br />
Any actual or prospective bidder, <strong>of</strong>feror, or Contractor who is engaged in connection with any<br />
Solicitation or award <strong>of</strong> a Contract may protest to the Director <strong>of</strong> Finance. Any protest must<br />
be submitted in writing within seven (7) calendar days from the issuance <strong>of</strong> the Solicitation,<br />
addendum, notice <strong>of</strong> award, or other decision by the Director <strong>of</strong> Finance or authorized <strong>of</strong>ficial.<br />
6.1.2 Stay <strong>of</strong> Procurement During Protest<br />
In the event <strong>of</strong> a timely protest under Section 6.1.1, the Director <strong>of</strong> Finance or the authorized<br />
<strong>of</strong>ficial, after consulting with the <strong>District</strong>’s Attorney, shall determine whether it is in the best<br />
interests <strong>of</strong> the <strong>District</strong> to proceed with the Solicitation or award <strong>of</strong> the Contract.<br />
6.2 Claims After Contract is Awarded<br />
Unless otherwise provided by the terms <strong>of</strong> the Contract, all claims by a Contractor against the <strong>District</strong><br />
relating to a Contract shall be submitted in writing to the Director <strong>of</strong> Finance, The Contractor may request<br />
a conference with the Director <strong>of</strong> Finance on the claim. Claims include, without limitation, disputes<br />
arising under a Contract and based upon breach <strong>of</strong> Contract, mistake, or misrepresentation. In the case <strong>of</strong><br />
a contract-based dispute, the provisions <strong>of</strong> this ordinance shall prevail over any inconsistent provision in<br />
the contract, unless the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> Commission has expressly waived such protection.<br />
6.3 Authority <strong>of</strong> the Director <strong>of</strong> Finance to Settle Bid Protests and Contract Claims,<br />
Subject to Statutory Provisions<br />
6.3.1 Authority<br />
The Director <strong>of</strong> Finance is authorized to settle any procedural protest regarding the Solicitation or<br />
award <strong>of</strong> a <strong>District</strong> Contract prior to an appeal to the appropriate Committee there<strong>of</strong> so long as all<br />
affected or interested parties are in Agreement. The Director <strong>of</strong> Finance, after consulting with the<br />
<strong>District</strong>’s Attorney, shall make recommendations on the resolution <strong>of</strong> any unresolved protest to<br />
the Executive Director.<br />
6.3.2 Notice to the Contractor <strong>of</strong> the Director <strong>of</strong> Finance’s Decision<br />
If the protest or claim is not resolved by mutual agreement, the Director <strong>of</strong> Finance shall issue a<br />
decision in writing within seven (7) calendar days and it shall be mailed or otherwise furnished to<br />
the aggrieved party. The decision shall state the reasons for the decision reached and shall inform<br />
the aggrieved party <strong>of</strong> its appeal rights under Section 6.3.3.<br />
6.3.3 Finality <strong>of</strong> the Director <strong>of</strong> Finance’s Decision and Contractor’s Rights to Appeal<br />
The Director <strong>of</strong> Finance’s decision shall be final and conclusive unless, within seven (7) calendar<br />
days from the date <strong>of</strong> receipt <strong>of</strong> the decision, the Executive Director <strong>of</strong> the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong><br />
<strong>Preserve</strong> receives a written appeal from the aggrieved party.<br />
6.3.4 Failure to Render Timely Decision<br />
If the Director <strong>of</strong> Finance does not issue a written decision regarding any protest or claim within<br />
seven (7) calendar days or within such longer period as may be agreed upon between the parties,<br />
then the aggrieved party may proceed as if an adverse decision had been received.<br />
6.4. Access to Administrative Forum, Subject to Statutory Provisions<br />
6.4.1 Appeal Process<br />
Any actual or prospective bidder, <strong>of</strong>feror, or Contractor may appeal a decision by the Director <strong>of</strong><br />
34 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Finance regarding bid protests or Contract claims to the Executive Director <strong>of</strong> the <strong>Forest</strong> <strong>Preserve</strong><br />
<strong>District</strong>. Said appeal shall be made in writing within seven (7) calendar days from the date <strong>of</strong><br />
receipt <strong>of</strong> the decision by the Director <strong>of</strong> Finance. The protester shall be notified <strong>of</strong> the time and<br />
date when the appeal shall be considered and afforded a reasonable opportunity to state their<br />
position. Any party whose interests may be adversely affected by a protest or appeal shall be<br />
notified and have the right to appear for the purpose <strong>of</strong> protecting those interests.<br />
6.4.2 Decision<br />
The Executive Director shall issue a decision:<br />
• Prior to award, said decision shall be referred with the Resolution for award <strong>of</strong> the<br />
Contract for consideration by the authorizing Committee.<br />
• After award, the decision <strong>of</strong> the Executive Director shall be scheduled for discussion and<br />
decision at the next regularly scheduled Executive Committee.<br />
• The decision <strong>of</strong> the Executive Committee is final<br />
6.4.3 Elected Officials<br />
Decisions and determinations made under this Section and Section 6.3 (Authority <strong>of</strong> the<br />
Executive Director <strong>of</strong> the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> to Settle Bid Protests and<br />
Contract Claims, Subject to Statutory Provisions) are subject to the review and prior approval <strong>of</strong><br />
the President as provided by the internal control statues or as otherwise provided by law.<br />
ARTICLE VII Credit Cards<br />
7.1 <strong>District</strong> Credit Cards.<br />
The <strong>District</strong> has authorized the use <strong>of</strong> two different types <strong>of</strong> credit cards. Vendor authorized<br />
credit cards (i.e. Sam’s Club) are approved for use for supplies that must be purchased in the<br />
field for convenience and necessity, when in the best interest <strong>of</strong> the <strong>District</strong>, as determined by the<br />
Director <strong>of</strong> Finance. These cards are issued to employees at the request <strong>of</strong> Department Heads,<br />
with the approval <strong>of</strong> the Director <strong>of</strong> Finance.<br />
A general corporate credit card (i.e. Mastercard) is approved for use, for travel and other expenditures<br />
when a specific vendor will not allow the charge and billing <strong>of</strong> required goods and materials. This type<br />
<strong>of</strong> card is only issued to <strong>District</strong> Department Heads and by the authority <strong>of</strong> the Director <strong>of</strong> Finance.<br />
7.2 Rules for the use <strong>of</strong> <strong>District</strong> Credit Cards.<br />
7.2.1 Rules for the use <strong>of</strong> <strong>District</strong> Vendor Credit Cards.<br />
These vendor specific credit cards are to be used only at the vendor that issued them and only by<br />
the employee to whom the card is issued.<br />
Purchases are authorized and approved by the Department Head with oversite by the Director <strong>of</strong><br />
Finance. Receipts for all purchases must be turned in to Department Heads as soon as possible, with<br />
Department Heads approving the purchases and forwarding receipts to the Director <strong>of</strong> Finance for<br />
payment.<br />
No personal items may be purchased with <strong>District</strong> Vendor Credit Cards.<br />
7.2.2 Rules for the use <strong>of</strong> General Corporate Credit Cards.<br />
General Corporate Credit Cards (i.e. Mastercard) are issued only to <strong>District</strong> Department Heads<br />
and are specific to their use, under the supervision <strong>of</strong> the Director <strong>of</strong> Finance.<br />
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• The card can only be used for <strong>District</strong> expenses.<br />
• All items charged on the Card are the responsibility <strong>of</strong> the Cardholder, until accepted<br />
by the <strong>District</strong>.<br />
• All receipts for items charged must be turned into the Finance Department within<br />
three (3) business days <strong>of</strong> charge, or when the Cardholder returns to the <strong>of</strong>fice.<br />
Receipts should be placed in the Director <strong>of</strong> Finance’s in basket.<br />
• No cash advances are permitted on the Card<br />
• The Card is to be used by the Staff member it is issued to only.<br />
• The Card is to be used for staff travel, not for items that can be purchased by<br />
the <strong>District</strong> purchasing agent. The Downstate <strong>Forest</strong> <strong>Preserve</strong> Act requires all<br />
expenditures to be approved by the <strong>Forest</strong> <strong>Preserve</strong> Commission before any payment<br />
is made. Since credit card statements will have to be paid by the date <strong>of</strong> issue, credit<br />
card bills will have to be paid by the Finance Department and then approved after<br />
the payment by the Commission. For this reason, all items that can be purchased by<br />
purchase order need to be purchased in that manner, not by credit card.<br />
• Items like renewals <strong>of</strong> membership or internet purchases are not to be made with the<br />
card. These items are to be referred to the Finance Department which will make the<br />
decision to pay them by check or by using the Finance Credit Card.<br />
• If it is determined that a Card is lost or stolen, it is the duty <strong>of</strong> the Cardholder to<br />
notify the Finance Department within 24 hours. If this is not done, the Cardholder is<br />
responsible for all charges on the card. Purchases made on a corporate credit card,<br />
unlike purchases made on personal credit card, are the responsibility <strong>of</strong> the <strong>District</strong>,<br />
until the credit card company is notified.<br />
ARTICLE VIII Miscellaneous<br />
8.1 Conflict.<br />
All <strong>District</strong> ordinances and parts <strong>of</strong> ordinances and all resolutions and order, or any parts there<strong>of</strong>,<br />
in conflict with this ordinance, or any parts there<strong>of</strong>, are hereby repealed. In the event that any<br />
conflict between this ordinance and the statutes <strong>of</strong> case decision <strong>of</strong> the State <strong>of</strong> Illinois, then the<br />
statutes and case decisions <strong>of</strong> the State <strong>of</strong> Illinois control.<br />
8.2 Amendment.<br />
By adoption <strong>of</strong> the Purchase Ordinance, the Board <strong>of</strong> <strong>Forest</strong> <strong>Preserve</strong> Commissioners recognizes<br />
that the purchasing guidelines and rules herein provided may require revision and adjustment as<br />
experience will dictate, the implementation <strong>of</strong> new processes or procedures, and the passage <strong>of</strong><br />
new state or <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> legislation. Revisions <strong>of</strong> this ordinance shall<br />
be made by recommending changes to the Executive Committee, which shall review the proposed<br />
change and make recommendations to the Commission. The proposed change shall be placed on<br />
the Commission Agenda at two consecutive meetings. At the second meeting, the change shall<br />
be brought to the floor for debate and action. Two-thirds vote <strong>of</strong> all elected Commissioners is<br />
required to amend this ordinance.<br />
8.3 Ordinances, Orders and Resolutions – Publication – Evidence.<br />
All ordinances imposing any fine or penalty or making any appropriation <strong>of</strong> money shall, within<br />
ten days after passage, be published at least once in a newspaper published in the <strong>District</strong> or<br />
having a general circulation therein to be designated by the Commission, and no such ordinance<br />
shall take effect until ten days after it is so published. All other ordinances and all orders or<br />
resolutions shall take effect from and after the passage, unless otherwise provided therein. All<br />
ordinances, orders and resolutions and the date <strong>of</strong> publication there<strong>of</strong> may be proved by the<br />
36 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
certificate <strong>of</strong> the Secretary <strong>of</strong> such <strong>District</strong>, under the seal <strong>of</strong> the corporation and, when printed in<br />
book or pamphlet form and published by authority <strong>of</strong> such commission, such book or pamphlet<br />
shall be received as evidence <strong>of</strong> the passage and publication <strong>of</strong> such ordinances, orders and<br />
resolutions as <strong>of</strong> the date mentioned in such book or pamphlet in all courts and places without<br />
further pro<strong>of</strong>.<br />
8.4 Copies<br />
The Secretary <strong>of</strong> the <strong>District</strong> is authorized and directed to transmit a copy <strong>of</strong> this ordinance to the<br />
President, Commissioners, Secretary, Treasurer, Executive Director and Attorney <strong>of</strong> the <strong>District</strong>.<br />
8.5 Captions and Headings<br />
The captions and headings used herein are for convenience <strong>of</strong> reference only and do not define <strong>of</strong><br />
limit the contents <strong>of</strong> each paragraph.<br />
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Fund Balance Policy<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
I. Overview<br />
The purpose <strong>of</strong> this policy is to establish the principles and parameters to which a Fund Balance<br />
target will be defined at the beginning <strong>of</strong> each budget period. This policy is established to provide<br />
financial stability, cash flow for operations, and the assurance that the <strong>District</strong> will be able to respond to<br />
emergencies with fiscal strength.<br />
In the event that unexpected situations may cause the <strong>District</strong> to fall below the minimum level, certain<br />
steps will be followed to correct the deficiency, as outlined in the section below “Minimum Target<br />
Balances”.<br />
II.<br />
Definitions<br />
Governmental Funds – are used to account for all or most <strong>of</strong> the <strong>District</strong>’s general activities, including<br />
the collection and disbursement <strong>of</strong> earmarked monies, the acquisition <strong>of</strong> land or construction <strong>of</strong> general<br />
capital assets (construction and development fund), and the servicing <strong>of</strong> long-term debt (debt service<br />
funds). The General Fund is used to account for all activities <strong>of</strong> the <strong>District</strong> not accounted for in some<br />
other Fund.<br />
Enterprise Fund (Cougar’s Stadium Fund) – is used to account for activities similar to those found in<br />
the private sector where determination <strong>of</strong> net income is necessary for sound financial administration.<br />
Enterprise funds are required to account for operations for which a fee is charged to external users for<br />
goods or services and the activity (a) is financed with debt that is solely secured by a pledge <strong>of</strong> the net<br />
revenues, (b) has third party requirements that the cost <strong>of</strong> providing services, including capital costs, be<br />
recovered with fees and charges or (c) establishes fees and charges based on a pricing policy designed to<br />
recover similar costs.<br />
Fund Balance – the difference between assets and liabilities in a Governmental Fund<br />
Net Assets – the amount remaining after subtracting total liabilities from total assets for Enterprise<br />
Funds. For reserve purposes, the Enterprise fund “fund balance/reserve” will be calculated as current<br />
assets minus current liabilities.<br />
Operating Expenditures – total expenditures minus capital and debt service.<br />
Governmental Funds – Fund Balance will be composed <strong>of</strong> three primary categories:<br />
1. .Nonspendable Fund Balance – the portion <strong>of</strong> a Governmental Fund’s net assets that are not<br />
available to be spen.t, whether short or long-term, in either form or through legal restrictions<br />
(inventories, prepaid items or restricted donations).<br />
2. .Restricted Fund Balance – the portion <strong>of</strong> a Governmental Fund’s net asset that is subject to<br />
external enforceable legal restricts, (grants, debt proceeds, tax levies).<br />
38 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
3. Unrestricted Fund Balance – (three categories)<br />
a. Committed Fund Balance – amounts constrained to specific purposes by a government<br />
itself, using its highest level <strong>of</strong> decision-making authority; to be reported as committed,<br />
amounts cannot be used for any other purpose unless the government takes the same<br />
highest-level action to remove or change the constraint.<br />
b. Assigned fund balance - amounts a government intends to use for a specific purpose;<br />
intent can be expressed by the governing body or by an <strong>of</strong>ficial or body to which the<br />
governing body delegates the authority.<br />
c. Unassigned Fund Balance – available expendable resources that are not the object <strong>of</strong> a<br />
tentative management plan.<br />
III.<br />
Guiding Parameters<br />
It is the <strong>District</strong>’s philosophy to support long-term financial strategies, where fiscal sustainability is its<br />
first priority, while also building funds for future growth. It is essential to maintain adequate levels <strong>of</strong><br />
fund balance to mitigate current and future risks and to ensure stable tax rates. Credit rating agencies<br />
carefully monitor levels <strong>of</strong> fund balance to evaluate the <strong>District</strong>’s credit worthiness.<br />
The following parameters will be used as part <strong>of</strong> the budget process to establish targets for the following<br />
funds:<br />
General Fund – the unrestricted fund balance target should represent six months <strong>of</strong> operating<br />
expenditures (total expenditures minus capital department). Balances above the six month target may be<br />
transferred to the Construction and Development fund or the Land Acquisition fund.<br />
Construction & Development Fund – no target is established for this fund. Amounts set aside for capital<br />
will be considered restricted, committed or assigned depending on the intended source/use <strong>of</strong> the funds.<br />
Land Acquisition Fund – no target is established for this fund. Amounts set aside will be considered<br />
restricted, committed or assigned depending on the intended source/use <strong>of</strong> the funds.<br />
Debt Service Fund – no target is established for this fund. The <strong>District</strong> levies an annual amount to pay<br />
annual debt principal and interest. All funds maintained in the fund are restricted for the purpose <strong>of</strong><br />
paying debt service.<br />
Enterprise Fund – no target is established for this fund. Amounts set aside will remain in the fund and be<br />
used for future capital improvements and/or debt payments.<br />
Social Security, IMRF, and Insurance Liability Funds – these funds have a targeted fund balance<br />
between three and six months <strong>of</strong> expenditures. These funds will be monitored and the taxes levied to<br />
support them will be adjusted to ensure they operate within the target range. It may take more than one<br />
levy cycle to ensure the funds are operating within the proper range.<br />
IV.<br />
Flow Assumptions<br />
Some projects (funds) are funded by a variety <strong>of</strong> resources, including both restricted and unrestricted<br />
(committed, assigned and unassigned). When restricted funds exist, those funds are used first, then<br />
unrestricted. For unrestricted funds, committed funds are used first, then assigned, then unassigned.<br />
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39
V. Authority/Reporting<br />
Staff will prepare and include in the budget document a schedule that shows the status <strong>of</strong> the <strong>District</strong>’s<br />
balances compared to the Targets outlined in this policy. The Finance Director and the Executive<br />
Director <strong>of</strong> the <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> are given authority within this policy to assign<br />
fund balance to specific projects/expenditures.<br />
VI.<br />
Minimum Targets<br />
Management will monitor the major revenue collections and the amount <strong>of</strong> cash available by reviewing<br />
the monthly financial reports. During the year, if revenue projections suggest that revenue will not meet<br />
expectations and the fund target(s) will not be met by year-end, the Finance Director and the Executive<br />
Director will take the following actions to reach the goals established in the adopted budget:<br />
• Review expenses with Directors,<br />
• Reduce capital asset expenditures,<br />
• Reduce operational expenditures, where appropriate, while maintaining the adopted budget goals,<br />
• Present to the <strong>Forest</strong> <strong>Preserve</strong> Board <strong>of</strong> Commissioners other expenditure control options,<br />
including those that might modify the goals established in the adopted budget.<br />
VII.<br />
Exceptions to the Policy<br />
If the Board <strong>of</strong> Commissioners adopts a budget that does not meet the parameters <strong>of</strong> this policy, then the<br />
budget will include a plan for adhering to this Policy within a five-year period.<br />
40 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Investment Policy<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
ORDINANCE NO. FP-0-03-06-412<br />
ORDINANCE AMENDING AN ORDINANCE COVERING THE DEPOSITS,<br />
INVESTMENTS AND HANDLING OF ALL FUNDS<br />
OF THE FOREST PRESERVE DISTRICT OF KANE COUNTY. ILLINOIS<br />
WHEREAS, the Treasurer <strong>of</strong> the FOREST PRESERVE DISTRICT OF KANE COUNTY,<br />
ILLINOIS, hereinafter called "<strong>District</strong>," and the <strong>District</strong> desire to develop a policy covering the<br />
deposits, investments and handling <strong>of</strong> all funds <strong>of</strong> the <strong>District</strong> that will best serve the interests <strong>of</strong> the<br />
<strong>District</strong>; and,<br />
WHEREAS, the Treasurer and the <strong>District</strong> desire that all relevant statutes and laws be taken<br />
into account with respect to the funds <strong>of</strong> the <strong>District</strong>; and,<br />
WHEREAS, the Treasurer and the <strong>District</strong> desire to give direction to the administrative staff in<br />
carrying out the policies on deposits, investments and the handling <strong>of</strong> funds <strong>of</strong> the <strong>District</strong>; and,<br />
WHEREAS, a sound policy in handling the funds <strong>of</strong> the <strong>District</strong> increases public confidence in<br />
the operation <strong>of</strong> the <strong>District</strong> and reduces the taxes that must be paid by the taxpayers to support the<br />
<strong>District</strong>;<br />
NOW, THEREFORE, BE IT ORDAINED by the President and Board <strong>of</strong> Commissioners <strong>of</strong> the<br />
FOREST PRESERVE DISTRICT OF KANE COUNTY, ILLINOIS, as follows:<br />
CHAPTER I - GENERAL<br />
1. Application <strong>of</strong> this ordinance. This Ordinance applies to the Treasurer, Assistant Treasurers,<br />
Comptroller and to all other <strong>of</strong>ficers, agents and employees <strong>of</strong> the <strong>District</strong> when they are dealing<br />
with the deposits, investments or funds <strong>of</strong> the <strong>District</strong>. Whenever the word "Treasurer" is used in<br />
this ordinance, it shall also apply to each Assistant Treasurer.<br />
2. Treasurer and Assistant Treasurers. The Treasurer and Assistant Treasurers <strong>of</strong> the <strong>District</strong> shall<br />
be those persons appointed by the President <strong>of</strong> the <strong>District</strong> who have qualified by filing the<br />
prescribed oath <strong>of</strong> <strong>of</strong>fice and bond with the Secretary <strong>of</strong> the <strong>District</strong>.<br />
3. Action by Assistant Treasurer. Either Assistant Treasurer shall perform the duties <strong>of</strong> the<br />
Treasurer in case <strong>of</strong> death <strong>of</strong> the Treasurer or when the Treasurer is unable to perform the duties<br />
<strong>of</strong> the Treasurer because <strong>of</strong> absence or inability to act.<br />
4. Oath <strong>of</strong> Treasurer. The Treasurer, before entering upon the duties <strong>of</strong> <strong>of</strong>fice, shall take and<br />
subscribe to the oath or affirmation prescribed by Section 3, Article XIII <strong>of</strong> the Constitution <strong>of</strong><br />
the State <strong>of</strong> Illinois. The oath shall be as follows:<br />
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STATE OF ILLINOIS )<br />
) S. S.<br />
COUNTY OF KANE )<br />
I do solemnly swear that I will support the Constitution <strong>of</strong> the United States and the<br />
Constitution <strong>of</strong> the State <strong>of</strong> Illinois and that I will faithfully discharge the duties <strong>of</strong> the<br />
<strong>of</strong>fice <strong>of</strong> Treasurer, <strong>of</strong> the <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>, according to the best <strong>of</strong><br />
my ability.<br />
Subscribed and sworn to by before me, a<br />
Notary Public or a person authorized to receive and acknowledge oaths, this<br />
day <strong>of</strong> 2006. [Affix Seal]<br />
This oath, so subscribed, shall be filed with the Secretary <strong>of</strong> the <strong>District</strong> before the Treasurer enters<br />
upon the duties <strong>of</strong> his <strong>of</strong>fice.<br />
Bond. The Treasurer, before he enters upon the duties <strong>of</strong> his <strong>of</strong>fice, shall also execute a bond in such<br />
penalties and with such Surety Company or companies authorized to do business in Illinois as the<br />
<strong>District</strong> shall deem sufficient and approve, which bond shall be in a penal sum <strong>of</strong> not less than<br />
$500,000. The bond shall be approved by the <strong>District</strong> and filed with the Secretary <strong>of</strong> the <strong>District</strong><br />
before the Treasurer enters upon the duties <strong>of</strong> his <strong>of</strong>fice. Any Assistant Treasurer(s) shall execute a<br />
bond in a penal sum <strong>of</strong> not less than $100,000. ·<br />
1. Cost <strong>of</strong> Bonds. The premium <strong>of</strong> all bonds required <strong>of</strong> the Treasurer and Assistant<br />
2. Treasurer(s), by the <strong>District</strong> shall be paid by the <strong>District</strong>.<br />
3. Liability <strong>of</strong> Treasurer. The Treasurer shall be discharged from responsibility for all moneys<br />
deposited or invested by him pursuant to the terms <strong>of</strong> the state statutes and this ordinance<br />
with any depository or depositories who may be named and shall be qualified in accordance<br />
with the terms <strong>of</strong> state statutes and this ordinance.<br />
4. Errors and Omissions Insurance. The <strong>District</strong> shall carry errors and omissions insurance<br />
5. with limits at least in the amount <strong>of</strong>$50,000.00, which shall include the President, Treasurer<br />
and<br />
6. Assistant Treasurers as named insured’s.<br />
7. Suits Against Treasurer. All reasonable expenses incurred by the Treasurer in prosecuting<br />
or defending suits or actions by or against him in any <strong>of</strong>ficial capacity shall be paid by the<br />
<strong>District</strong>.<br />
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42 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
CHAPTER 11 - DuTIES<br />
1. Duties <strong>of</strong> Treasurer. The Treasurer <strong>of</strong> the <strong>District</strong> shall:<br />
a. perform those duties prescribed by statute, law or the <strong>District</strong>;<br />
b. receive and deposit all moneys;<br />
c. prepare all checks and maintain a check register;<br />
d. register or de-register bonds issued by the <strong>District</strong>;<br />
e. reconcile the bank statements:<br />
f. maintain a file <strong>of</strong> the orders for deposit <strong>of</strong> moneys;<br />
g. file an oath and a bond in the amount prescribed by the Board;<br />
h. keep and maintain all his records at the <strong>of</strong>fice <strong>of</strong>the <strong>District</strong>;<br />
i. file the annual audit in compliance with audit <strong>of</strong> accounts;<br />
j. cause a statement <strong>of</strong> receipts and disbursements to be prepared and<br />
published in accordance with Illinois Revised Statutes or notification<br />
that such list is available at the <strong>District</strong> Office;<br />
k. the Treasurer, with the approval <strong>of</strong> the President and Executive Committee, is<br />
responsible for developing and maintaining a policy regarding the<br />
selection <strong>of</strong> investment advisors, money managers, and financial<br />
institutions,<br />
l. have the responsibility for the handling, care and investment <strong>of</strong> all deposits,<br />
investments or funds <strong>of</strong> the <strong>District</strong>, all pursuance to this Ordinance;<br />
m. account to the <strong>District</strong> at such times and places and on such forms as<br />
are required by the <strong>District</strong>;<br />
n. have such other duties as shall be specifically prescribed by the President <strong>of</strong> the<br />
<strong>District</strong> or the <strong>District</strong> from time to time. ·<br />
o. Collateralization will be required on all types <strong>of</strong> bank investments in excess<br />
<strong>of</strong> financial institutions insurance. In order to anticipate market changes and<br />
provide a level <strong>of</strong> security for all funds, the collateralization level will be<br />
(105%) <strong>of</strong> market value <strong>of</strong> principal and accrued interest. The collateral will<br />
be in U.S. Government or Government Agency Securities.<br />
2. Former Officers or Agents <strong>of</strong> the <strong>District</strong>. All former Treasurers, Assistant Treasurers,<br />
Comptroller, <strong>of</strong>ficers, agents or employees <strong>of</strong> the <strong>District</strong>, within ten days after this Ordinance<br />
is in force, who have not already accounted for and paid over or delivered to the <strong>District</strong> all<br />
deposits, investments, funds, moneys or other things <strong>of</strong> value and records received by virtue<br />
<strong>of</strong> their <strong>of</strong>fices or positions shall report and pay over or deliver the same within said ten days,<br />
all former Treasurer, Assistant Treasurer, Comptroller, <strong>of</strong>ficers, agents or employees and their<br />
sureties shall be relieved from all further responsibility in relation to all deposits, investment<br />
funds, moneys or other things <strong>of</strong> value and records reported and paid over or delivered under<br />
the provisions <strong>of</strong> this Ordinance. Written notice <strong>of</strong> this requirement shall be served on all the<br />
former Treasurers, Assistant Treasurers, Comptroller, <strong>of</strong>ficers, agents <strong>of</strong> employees known to<br />
the <strong>District</strong>.<br />
3. Administrative Help for Treasurer. The <strong>District</strong> shall provide and pay for the<br />
administrative help, staff and equipment that is necessary for the Treasurer to carry out his<br />
3<br />
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duties as set forth herein.<br />
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44 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
CHAPTER III- REPORTS AND PUBLIC RECORDS<br />
1. Monthly Report. By the 28th day <strong>of</strong> each month, the Treasurer shall furnish a report<br />
disclosing the investments and deposits <strong>of</strong> <strong>District</strong> moneys as the first day <strong>of</strong> that month.<br />
The report shall list, under the name <strong>of</strong> each bank or other financial institution in which the<br />
Treasurer maintains an account or investment, each separate account or investment<br />
maintained in that institution, the amount <strong>of</strong> each such account or investment and the term<br />
<strong>of</strong> maturity <strong>of</strong> each such account or investment. The report shall also disclose the total cost<br />
and average rate <strong>of</strong> interest <strong>of</strong> all other investments <strong>of</strong> <strong>District</strong> moneys on at least a<br />
quarterly basis. A copy <strong>of</strong> the report shall be transmitted to each member <strong>of</strong> the Executive<br />
Committee <strong>of</strong> the Board <strong>of</strong> Commissioners <strong>of</strong> the <strong>District</strong>.<br />
2. Record <strong>of</strong> Deposits. The Treasurer shall keep in the <strong>District</strong> <strong>of</strong>fice a record showing the date<br />
and aggregate amounts received by him daily on account <strong>of</strong> each fund and also his accounts<br />
with each depository, which accounts shall show daily the date and amount <strong>of</strong> each deposit,<br />
the date and amount <strong>of</strong> each withdrawal, the balance on deposit. Each such account shall<br />
also show the date and amount <strong>of</strong> each interest payment received by or credited to the<br />
<strong>District</strong> and the rate <strong>of</strong> interest at which such payment was computed.<br />
3. Public Records. The monthly report, record <strong>of</strong> deposits, contracts with depositories and<br />
other reports required by this Ordinance shall be public records and be subject to reasonable<br />
inspection by members <strong>of</strong> the public, except that any payments or reports involving the<br />
acquisition <strong>of</strong> land shall be confidential until the acquisition is either completed or dropped<br />
from the land acquisition program <strong>of</strong> the <strong>District</strong>. Copies <strong>of</strong> records will be furnished upon<br />
payment <strong>of</strong> a reasonable cost <strong>of</strong> the copies.<br />
CHAPTER IV--ACCOUNTING<br />
1. There shall always be an operating system <strong>of</strong> internal controls and written operating<br />
procedures, designed to prevent losses <strong>of</strong> funds that might arise from fraud, employee error,<br />
misrepresentation by third parties, or imprudent actions by employees <strong>of</strong> the <strong>District</strong>. The<br />
Director <strong>of</strong> Financial Services is responsible for establishing and maintaining these systems<br />
and procedures.<br />
2. Receipt <strong>of</strong> Public Money. All <strong>of</strong>ficers, agents or employees <strong>of</strong> the <strong>District</strong>, who receive any<br />
funds, moneys or other things <strong>of</strong> value, by virtue <strong>of</strong> the <strong>of</strong>fices or positions, shall keep an<br />
account <strong>of</strong> all such receipts by entries on written or printed forms to be provided for that<br />
purpose by the <strong>District</strong>. Said forms shall provide for an original or computer generated copy<br />
<strong>of</strong> each entry to be made by the same operation and shall show the date and amount <strong>of</strong> each<br />
receipt and the account for which the payment or delivery was made. All receipts shall be<br />
deposited in an approved depository promptly and intact to the credit <strong>of</strong> the <strong>District</strong> and one<br />
copy <strong>of</strong> the records <strong>of</strong> receipts shall be promptly delivered to the Treasurer; provided that<br />
such receipts shall be paid and corresponding record <strong>of</strong> receipts shall be delivered <strong>of</strong>tener if<br />
required by the governing body <strong>of</strong> the public body concerned. A copy <strong>of</strong> said record shall be<br />
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delivered to the governing body <strong>of</strong> the public body concerned, or to such <strong>of</strong>ficer there<strong>of</strong> as<br />
may be directed by such governing body, no Public Records. The monthly report, record <strong>of</strong><br />
deposits, contracts with depositories and other reports required by this Ordinance shall be<br />
public records and be subject to reasonable inspection by members <strong>of</strong> the public, except that<br />
any payments or reports involving the acquisition <strong>of</strong> land shall be confidential until the<br />
acquisition is either completed or dropped from the land acquisition program <strong>of</strong> the <strong>District</strong>.<br />
Copies <strong>of</strong> records will be furnished upon payment <strong>of</strong> a reasonable cost <strong>of</strong> the copies.<br />
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46 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
3. Disbursement <strong>of</strong> Public Funds. Except in the case <strong>of</strong> the wire transfer <strong>of</strong> invested funds or<br />
between <strong>District</strong> depositories as herein provided, no funds, moneys or other things <strong>of</strong> value<br />
in the hands <strong>of</strong> the Treasurer shall be paid out, disbursed or delivered except upon invoice,<br />
draft or order signed as provided by ordinance <strong>of</strong> the <strong>District</strong>.<br />
4. Earnings from Investments and Deposits. All earnings accruing on any investments or<br />
deposits made by the Treasurer shall be credited to and paid into the <strong>District</strong> Treasury for<br />
the benefit <strong>of</strong> the <strong>District</strong>'s corporate fund to be used for <strong>District</strong> purposes, except where by<br />
specific statutory provision or <strong>District</strong> ordinance such earnings are directed to be credited to<br />
and paid to a particular fund.<br />
5. Account <strong>of</strong> Cash and Investments by Fund or Specific Levy. In handling <strong>of</strong> all <strong>District</strong> money<br />
and investments the Treasurer shall maintain an account <strong>of</strong> cash and investments by fund or<br />
specific levy. Earnings on all investments shall be credited to the fund that purchased the<br />
investments.<br />
6. Facsimile Signature. The President, Treasurer and Assistant Treasurer(s) after filing with the<br />
Secretary <strong>of</strong> the <strong>District</strong> their manual signatures certified by them under oath, may execute or<br />
cause to be executed with a facsimile signature in lieu <strong>of</strong> their manual signatures:<br />
a. any <strong>District</strong> security, provided that at least two signatures are required, or<br />
permitted to be placed thereon shall be manually subscribed; and<br />
b. any instrument <strong>of</strong> payment, provided that any instrument <strong>of</strong> payment for any<br />
amount <strong>of</strong>$100,000.00 or more shall require a manual signature <strong>of</strong> the<br />
President, Treasurer or Assistant Treasurer(s), two (2) signatures required.·<br />
CHAPTER V--INVESTMENT POLICY<br />
1. Investment Policy. The basic investment policy <strong>of</strong> the <strong>District</strong> shall be: first, the safety <strong>of</strong><br />
the principal; second liquidity, and third, yield, in that order <strong>of</strong> importance.<br />
2. It is the policy <strong>of</strong> the <strong>Kane</strong> <strong>County</strong> <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> (<strong>District</strong>) to invest public funds in<br />
a manner which will provide the highest investment return with the maximum investment<br />
security. This policy will meet the daily cash flow demands <strong>of</strong> the <strong>District</strong> and conform to all<br />
State and local statutes governing the investment <strong>of</strong> public funds.<br />
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3. Investments shall be made with judgment and care, under circumstances then prevailing;<br />
which persons <strong>of</strong> prudence, discretion and intelligence exercise in the management <strong>of</strong> their<br />
0\\'11 affairs, not for speculation, but for investment, considering the probable safety <strong>of</strong> their<br />
capital as well as the probable income to be derived.<br />
4. The standard <strong>of</strong> prudence to be used by investment <strong>of</strong>ficials shall be the "prudent person"<br />
standard and shall be applied in the context <strong>of</strong> managing an overall portfolio. Investment<br />
<strong>of</strong>ficers acting in accordance with written procedures and the investment policy and exercising<br />
due diligence shall be relieved <strong>of</strong> personal responsibility for an individual security's credit<br />
risk or market price changes, provided deviations from expectations are reported in a timely<br />
fashion and appropriate action is taken to control adverse developments.<br />
5. Types <strong>of</strong> Investments Permitted. The Treasurer may invest <strong>District</strong> funds:<br />
i. in bonds, notes, certificates <strong>of</strong> indebtedness, Treasury bills or other<br />
securities now or hereafter issued, which are guaranteed by the full faith<br />
and credit <strong>of</strong> the United States <strong>of</strong> America as to principal and interest, and<br />
<strong>of</strong> a maturity not to exceed 24 months;<br />
ii.<br />
iii.<br />
in certificates <strong>of</strong> deposit or time deposits constituting direct obligations <strong>of</strong><br />
any bank as defined by the Illinois Banking Act; investments may be made<br />
only in those certificates <strong>of</strong> deposit or time deposits in banks which are<br />
insured by the Federal Deposit Insurance Corporation and which banks<br />
have been selected<br />
and designated under the terms <strong>of</strong> this Ordinance as have complied<br />
with the terms <strong>of</strong> this Ordinance; Time deposits shall not exceed a<br />
maturity <strong>of</strong> 24 months.<br />
iv. in short-term discount obligations <strong>of</strong> the Federal National Mortgage<br />
v. Association, not to exceed 24 months;<br />
vi.<br />
vii.<br />
viii.<br />
ix.<br />
in shared or other forms <strong>of</strong> securities legally issuable by savings and loan<br />
associations incorporated under the laws <strong>of</strong> this state or any other state or<br />
under the laws <strong>of</strong> the United States; investments may be made only in those<br />
savings and "loan<br />
associations the shares or investment certificates <strong>of</strong> which are insured by the<br />
I:ederal<br />
Savings and Loan Insurance Corporation: Time deposits shall not<br />
exceed maturities <strong>of</strong> 24 months.<br />
in shares or other forms <strong>of</strong> securities legally issuable in the public<br />
treasurer's investment pool.<br />
x. in a fund managed, operated and administered by a bank as a trust fund,<br />
with maturity not to exceed 24 months.<br />
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48 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
xi.<br />
xii.<br />
xiii.<br />
xiv.<br />
xv.<br />
in a credit union chartered under United States or Illinois law and insured by<br />
Federal Agency or other recognized insurance. Time deposits shall not<br />
exceed a maturity <strong>of</strong> 24 months.<br />
the <strong>District</strong> will diversify its investments by security type and institutions.<br />
With the exception <strong>of</strong> U.S. Treasury securities, authorized pools and the<br />
various bond proceed investment trusts, no more than 50% <strong>of</strong> the <strong>District</strong>'s<br />
total investment portfolio will be invested with a single financial institution.<br />
The investment portfolio will be designed to obtain a market average rate <strong>of</strong><br />
return during budgetary and economic cycles, taking into account the <strong>District</strong>'s<br />
investment risk constraints and cash flow needs. The <strong>District</strong>'s investment<br />
strategy is passive. Given this strategy, the basis used by the Treasurer to<br />
determine whether<br />
market yields are being achieved shall be the Illinois Funds Money Market<br />
Rate.<br />
The Treasurer will review the investment portfolio periodically; to review<br />
its effectiveness in meeting the public agency's needs for safety, liquidity,<br />
rate <strong>of</strong> return, diversification, and general performance.<br />
6. Other Funds. To the extent the <strong>District</strong> has custody <strong>of</strong> funds not owned by it or another<br />
public agency and does not otherwise have authority to invest such funds; the <strong>District</strong><br />
may invest such funds as if they were its own. Such funds must be released to the<br />
appropriate person at the earliest reasonable time but in no case exceeding 31 days after<br />
the private person becomes entitled to the receipt <strong>of</strong> them. All earnings accruing on any<br />
investments or deposits made pursuant to the provisions <strong>of</strong> this paragraph shall be<br />
credited to the general fund <strong>of</strong> the <strong>District</strong>.<br />
7. Payee on <strong>District</strong> Securities. In the event any <strong>District</strong> securities can have a payee or be<br />
registered, then the following shall apply:<br />
i. if any securities are issuable to a designated payee or to the order <strong>of</strong><br />
a designated payee, then the <strong>District</strong> shall be so designated;<br />
ii.<br />
iii.<br />
if any securities are purchased with money taken from a particular fund <strong>of</strong><br />
tht: <strong>District</strong>, the name <strong>of</strong> such fund shall be added to that <strong>of</strong> the <strong>District</strong>;<br />
if any securities are registerable, either as to principal or interest or both,<br />
then said securities shall be so registered in the name <strong>of</strong> the <strong>District</strong> and in<br />
the name <strong>of</strong> the fund to which they are to be credited.<br />
8. Purchase Price. Any such securities may be purchased at the <strong>of</strong>fering or market price<br />
there<strong>of</strong> at the time <strong>of</strong> such purchase.<br />
7<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
49
9. Term <strong>of</strong> Investment. All <strong>District</strong> funds shall be invested as, in the judgement <strong>of</strong> the<br />
Treasurer, will not be required for expenditure within a period <strong>of</strong> 30 days from and after<br />
the earliest possible date on which the funds can be invested. All such securities so<br />
purchased shall mature or be redeemable on a date or dates prior to the time when, in the<br />
judgment <strong>of</strong> the Treasurer, the <strong>District</strong> funds so invested will be required for expenditure<br />
by the <strong>District</strong>. The expressed judgment <strong>of</strong> the Treasurer as to the time when <strong>District</strong><br />
funds will be required for expenditure or be redeemable is final and conclusive, but in no<br />
case shall exceed 24 months.<br />
10. Disposition <strong>of</strong> Securities. Any securities purchased by the <strong>District</strong> under authority <strong>of</strong> this<br />
ordinance may be sold at any time at the then current market price there<strong>of</strong> by the Treasurer.<br />
All payments received as principal or interest or otherwise derived from any such securities<br />
shall be credited to the <strong>District</strong> and to the fund for which such securities were purchased.<br />
11. Safekeeping. All securities purchased under the authority <strong>of</strong> this Ordinance shall be held for<br />
the benefit <strong>of</strong> the <strong>District</strong> which purchased them and, if purchased with money taken from<br />
a particular fund, such securities shall be credited to and deemed to be a part <strong>of</strong> such fund and<br />
shall be held for the benefit in a safe place by the Treasurer and the Treasurer is responsible<br />
upon his <strong>of</strong>ficial bond for the safekeeping <strong>of</strong> all such securities.<br />
12. Designation and Requirements <strong>of</strong> Banks for Investments-Financial Ratios. The Treasurer will<br />
invest <strong>District</strong> funds only with qualified banks. In order to qualify, a bank must meet the<br />
requirements <strong>of</strong> Sections 2 and 3 <strong>of</strong> Chapter VI, DEPOSITORIES, and must have met or<br />
exceeded the following financial ratios. The information to determine these financial ratios<br />
shall be taken from the Consolidated Report <strong>of</strong> Condition filed by the bank with the Federal<br />
Deposit Insurance Corporation and other regulatory agencies. The reference to "lines" below<br />
refers to the numbered lines in the Consolidated Report <strong>of</strong> Condition and the amounts shown<br />
on these lines. These ratios are as follows:<br />
i. 75 percent <strong>of</strong> the capital stock and surplus <strong>of</strong> any bank;<br />
ii.<br />
iii.<br />
75 percent <strong>of</strong> the net worth <strong>of</strong> any savings and loan association as defined<br />
by the <strong>of</strong>fice <strong>of</strong> Thrift Supervision <strong>of</strong> the FDIC;<br />
50 percent <strong>of</strong> the unimpaired capital and surplus <strong>of</strong> any credit union<br />
which shall include shares, reserves and undivided earnings.<br />
Enactment and Amendment.<br />
CHAPTER VI --- MISCELLANEOUS<br />
1. Conflict. All <strong>District</strong> ordinances and parts <strong>of</strong> ordinances and all resolutions and order, or any<br />
parts there<strong>of</strong>, in conflict with this ordinance, or any parts there<strong>of</strong>, are hereby repealed. In the<br />
event <strong>of</strong> any conflict between this ordinance and the statutes <strong>of</strong> case decision <strong>of</strong> the State <strong>of</strong><br />
Illinois, then the statutes and case decisions <strong>of</strong> the State <strong>of</strong> Illinois shall control.<br />
8<br />
50 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
2. Officers and employees involved in the investment process shall refrain from personal<br />
business activity that could conflict with the proper execution <strong>of</strong> the investment program, or<br />
which could impair their ability to make impartial investments decisions. Employees and<br />
investment <strong>of</strong>ficials shall disclose to the Administrator any material financial interests in<br />
financial institutions that conduct business within this jurisdiction, and they shall further<br />
disclose any large personal financial investment positions that could be related to the<br />
performance <strong>of</strong> the district's portfolio. Employees and <strong>of</strong>ficers shall subordinate their<br />
personal investment transactions to those <strong>of</strong> the <strong>District</strong>'s, particularly with regard to the time<br />
<strong>of</strong> purchases and sales. The investment policy shall be adopted by the governing body <strong>of</strong> the<br />
agency.<br />
3. Amendment. By adoption <strong>of</strong> this investment ordinance, the Board <strong>of</strong> <strong>Forest</strong> <strong>Preserve</strong><br />
Commissioners recognizes that the investment guidelines and rules herein provided may<br />
require revision and adjustment as experience will dictate. Revisions <strong>of</strong> this ordinance shall<br />
be made by recommending changes to the Executive Committee, which shall review the<br />
proposed change and make recommendations to the Commission. The proposed change shall<br />
be placed on the Commission agenda at two consecutive meetings. At the second meeting,<br />
the change shall be brought to the floor for debate and action. Two-thirds vote <strong>of</strong> all elected<br />
Commissioners is required to amend this ordinance.<br />
4. Ordinances, Orders and Resolutions- Publication- Evidence. All ordinances imposing any<br />
fine or penalty or making any appropriation <strong>of</strong> money shall, within ten days after passage, be<br />
published at least once in a newspaper published in the <strong>District</strong> or having a general<br />
circulation therein to be designated by the Commission, and no such ordinance shall take<br />
effect until ten days after it is so published. All other ordinances and all orders or resolutions<br />
shall take effect from and after their passage, unless otherwise provided therein. All<br />
ordinances, orders and resolutions and the date <strong>of</strong> publication there<strong>of</strong> may be prove by the<br />
certificate <strong>of</strong> the Secretary <strong>of</strong> such <strong>District</strong>, under the seal <strong>of</strong> the corporation and, when<br />
printed in book or pamphlet form and published by authority <strong>of</strong> such commission, such book<br />
or pamphlet shall be received as evidence <strong>of</strong> the passage and publication <strong>of</strong> such ordinances,<br />
orders and resolutions as <strong>of</strong> the date mentioned in such book or pamphlet in all courts and<br />
places without further pro<strong>of</strong>.<br />
5. Copies. The Secretary <strong>of</strong> the <strong>District</strong> is authorized and directed to transmit a copy <strong>of</strong> this<br />
ordinance to the President, Commissioners, Secretary, Treasurer, Director and Attorney <strong>of</strong><br />
the <strong>District</strong>.<br />
6. Captions and Headings. The captions and headings used herein are for convenience <strong>of</strong><br />
reference only and do not define or limit the contents <strong>of</strong> each paragraph.<br />
9<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
51
Passed and approved by the President and Board <strong>of</strong> Commissioners <strong>of</strong> the FOREST<br />
PRESERVE DISTRICT OF KANE COUNTY, ILLINOIS, this11th day April 2006<br />
10<br />
52 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
CAPITAL ASSETS POLICY<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
I. PURPOSE<br />
The <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> (the “<strong>District</strong>”) developed this Capital Assets Policy to<br />
explain the <strong>District</strong>’s process for capital asset accounting.<br />
The <strong>District</strong> acquires and constructs capital assets. Governmental Accounting Standards Board (GASB)<br />
Statement 34 requires municipal governments to capitalize assets (i.e. land, roads, bridges, drainage<br />
systems, water systems, vehicles, equipment, etc.) and include the financial impact <strong>of</strong> these capitalized<br />
assets in the government wide financial statements. Upon the capitalization <strong>of</strong> these assets, they are<br />
depreciated over their useful lives. The policy will set the useful lives for the individual asset classes<br />
<strong>of</strong> the <strong>District</strong>. Also, a threshold will be put into place that will state the value <strong>of</strong> the assets that are<br />
neither added to the capital asset accounts nor are they depreciated; rather they are fully expensed at<br />
the time <strong>of</strong> acquisition. The intent <strong>of</strong> this document is to provide an overview <strong>of</strong> the implementation <strong>of</strong><br />
GASB Statement #34 for the <strong>District</strong> and to establish those policies and procedures necessary to ensure<br />
continued compliance with Statement #34.<br />
II. CLASSES AND CAPITALIZATION THRESHOLDS<br />
Capital assets are typically defined as all tangible assets including but not limited to land, improvements<br />
to land, rights <strong>of</strong> way, buildings, vehicles, equipment, and infrastructure (including streets, intersections,<br />
sidewalks, storm sewers, street lighting, etc.) that are used in operations and have initial useful lives<br />
extending beyond a fiscal year. In addition, capital assets typically require substantial financial resources<br />
to acquire.<br />
Based on this definition <strong>of</strong> a capital asset, the <strong>District</strong> has established classifications and financial<br />
thresholds for the tangible assets owned by the <strong>District</strong>. By utilizing these classifications and thresholds,<br />
the <strong>District</strong> has been and will continue to be able to distinguish between those tangible assets that<br />
should be reported in the Government Wide Financial Statements in conjunction with Statement 34 and<br />
those assets that do not need to be reported. Individual items with costs below these thresholds will<br />
be expensed. The costs <strong>of</strong> normal maintenance and repairs that do not add to the value <strong>of</strong> the asset or<br />
materially extend asset lives are not capitalized. Improvements are capitalized and depreciated over the<br />
remaining useful lives <strong>of</strong> the related capital assets. The classifications and thresholds for all <strong>of</strong> the capital<br />
assets <strong>of</strong> the <strong>District</strong> are detailed in Exhibit A to this document according to the columns entitled “Class<br />
<strong>of</strong> Asset” and “Type <strong>of</strong> Activity Capitalized”.<br />
III. DETERMINING THE ACQUISTION COST/ VALUE OF CAPITAL ASSETS<br />
GASB Statement 34 requires governments to report the historic or estimated historic cost <strong>of</strong> acquiring<br />
or constructing a capital asset. Purchased assets are valued for accounting purposes at the total <strong>of</strong> their<br />
purchase price and any related costs for transportation, installation, or other direct, identifiable expense<br />
involved in procuring the asset and readying it for its intended use. Costs for training and maintenance<br />
and warranty agreements are not considered part <strong>of</strong> the asset cost and should be expensed.<br />
Constructed assets are valued at the total amount paid for acquiring or improving the asset including<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
53
land; labor; materials; engineering, design and inspection fees; construction management fees; charges by<br />
brokers or others; appraisal fees; site preparation fees; and legal, title, and filing fees. This also includes<br />
the interest incurred during the construction phase <strong>of</strong> capital assets <strong>of</strong> business-type activities. Interest<br />
is capitalized on proprietary fund assets acquired with tax-exempt debt. The amount <strong>of</strong> interest to be<br />
capitalized is calculated by <strong>of</strong>fsetting interest expense incurred from the date <strong>of</strong> the borrowing until<br />
completion <strong>of</strong> the project with interest earned on invested proceeds over the same period.<br />
The Finance Department will maintain a file that documents the capitalized amounts.<br />
IV. DEPRECIATION<br />
The <strong>District</strong> will depreciate all items on a straight line basis. In the year <strong>of</strong> acquisition and the final year<br />
<strong>of</strong> the assets useful year, the asset will be depreciated using the half year assumption. This means that<br />
there will be half year depreciation in each <strong>of</strong> these years, no matter the date the asset is acquired or<br />
disposed.<br />
The useful life is dependent on the type <strong>of</strong> asset and is detailed by the Class <strong>of</strong> Assets on Exhibit A to<br />
this document. For unique assets, (examples are items such as: fountains, amphitheater, and pedestrian<br />
bridges) management will develop estimates based on the management’s expectation <strong>of</strong> its useful life.<br />
V. MISCELLANEOUS<br />
A. REHABILITATIONS, RECONSTRUCTION, AND REPAIRS<br />
When any item <strong>of</strong> infrastructure is fully re-constructed—other than by the rubblization method in which<br />
the previously existing road is used as the new road base--the cost <strong>of</strong> the old asset, if determinable, is<br />
removed from the capital accounts, along with its related accumulated depreciation. Routine repairs and<br />
maintenance, e.g., intermittent pavement repairs and pothole patching, are not capitalized but instead are<br />
charged as expensed.<br />
B. SALES AND/ OR RETIREMENT OF ASSETS<br />
When a capital asset is disposed <strong>of</strong>, sold, or retired, its cost and accumulated depreciation are removed<br />
from the books and a gain or loss, if any, is recognized.<br />
An asset is removed from the capital asset accounts when it is determined that the asset is no longer<br />
operable, has been replaced, or is no longer available for use. Retirement may consist <strong>of</strong> sale, scrap, or<br />
donation <strong>of</strong> the asset. The accounting department should be notified <strong>of</strong> any retirements or sales in order to<br />
record these transactions.<br />
C. RECOGNITION OF CAPITAL ASSETS DONATED OR PROVIDED TO THE DISTRICT<br />
Some <strong>of</strong> the assets acquired by the <strong>District</strong> are acquired by donation or conveyance. The <strong>District</strong> will<br />
recognize donated or conveyed assets as belonging to the <strong>District</strong> on the date upon which the <strong>District</strong><br />
formally accepts the donated/conveyed asset. Once this formal acceptance is complete, the asset will be<br />
placed into the appropriate classification according to Exhibit A and the proper procedures to account for<br />
that asset will be initiated from that point forward (i.e. annual depreciation, etc). Donated capital assets<br />
are recorded at estimated fair market value at the date <strong>of</strong> donation.<br />
54 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Exhibit A to the <strong>District</strong> Capital Assets Policy: Classes, Thresholds, and Descriptions<br />
Class <strong>of</strong> Asset<br />
Threshold for<br />
Capitalization Type <strong>of</strong> Activity Capitalized Depreciable Life<br />
1. Governmental Funds (General Fund, Construction Fund, Bond & Interest Fund, and Land<br />
Acquisition Fund)<br />
Land All Land Any Purchase/Donation <strong>of</strong> Land N/A<br />
Right-Of-Way All Land Any Purchase/Donation <strong>of</strong> Right-<br />
Of-Way<br />
N/A<br />
Land Improvements $50,000 Acquisition, Construction or<br />
Reconstruction in excess <strong>of</strong><br />
$50,000<br />
25 Years<br />
Bridges $50,000 Acquisition, Construction or<br />
Reconstruction in excess <strong>of</strong><br />
$50,000<br />
50 Years<br />
Buildings $50,000 Acquisition, Construction or<br />
Reconstruction in excess <strong>of</strong><br />
$50,000<br />
50 Years<br />
Building Improvements $50,000 Acquisition, Construction or<br />
Reconstruction in excess <strong>of</strong><br />
$50,000<br />
30 Years<br />
Streets All Streets Acquisition, Construction or<br />
Reconstruction<br />
40 Years<br />
Alleys All Alleys Acquisition, Construction or<br />
Reconstruction<br />
40 Years<br />
Vehicles & Equipment $50,000 Acquisition <strong>of</strong> Vehicles and<br />
Equipment with a cost exceeding<br />
$50,000<br />
5-10 Years,<br />
Depending on Item<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
55
Exhibit A to the Village Capitalization Policy: Classes, Thresholds, and Descriptions<br />
Class <strong>of</strong> Asset<br />
Stormsewer System<br />
Threshold for<br />
Capitalization Type <strong>of</strong> Activity Capitalized Depreciable Life<br />
All Stormsewer<br />
Segments<br />
Acquisition, Construction or<br />
Reconstruction<br />
40 Years<br />
Individual Traffic Signals $50,000 Acquisition with a cost<br />
exceeding $50,000<br />
Individual Sidewalk $50,000 Acquisition, Construction or<br />
Reconstruction<br />
25 Years<br />
40 Years<br />
Individual Streetlights $50,000 Acquisition with a cost<br />
exceeding $50,000<br />
Water Main All Mains Acquisition, Construction or<br />
Reconstruction<br />
25 Years<br />
50 Years<br />
Sewer Main All Mains Acquisition, Construction or<br />
Reconstruction<br />
50 Years<br />
Transmission Lines All Lines Acquisition, Construction or<br />
Reconstruction<br />
Permanent Easements $100,000 Capitalized at 10% <strong>of</strong> the<br />
current land-cash fee. Must<br />
have a value greater than<br />
$100,000.<br />
50 Years<br />
N/A<br />
Capital assets for the Enterprise Fund that can be classified in a category already detailed under<br />
Governmental Funds are subject to the same thresholds and classifications as those assets in the<br />
Governmental Funds.<br />
56 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
UNCLAIMED PROPERTY POLICY<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> county<br />
I. PURPOSE<br />
The <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> (the “<strong>District</strong>”) has developed this Unclaimed Property<br />
Policy to ensure vendors receive their payments and to minimize remittances to the State.<br />
II. STATUTORY REQUIREMENTS<br />
The <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> (the “<strong>District</strong>”) has established this Unclaimed Property<br />
Policy to ensure compliance with the Illinois Uniform Disposition <strong>of</strong> Unclaimed Property Act- 765<br />
ILCS 1025/1-30- (the “Act”). The Act states that government agencies are required to send to the State<br />
<strong>of</strong> Illinois the cash from any check that is outstanding for greater than seven years. These outstanding<br />
checks are presumed to be abandoned. This policy will attempt to mitigate the possibility <strong>of</strong> the <strong>District</strong><br />
having to send cash to the State for any unclaimed property and clearly state how the <strong>District</strong> will remain<br />
in compliance with the Act.<br />
Each year the State <strong>of</strong> Illinois sends an <strong>Annual</strong> Report <strong>of</strong> Unclaimed Property to the <strong>District</strong> for filing.<br />
The <strong>District</strong> will submit a completed form, including a check for the amount <strong>of</strong> the unclaimed property<br />
by the established annual deadline.<br />
III. POLICY GUIDELINES<br />
The <strong>District</strong> issues checks for various activities, services, and products throughout the year. After the<br />
<strong>District</strong> receives these services and products, the <strong>District</strong> is legally bound to satisfy its obligations. If<br />
the <strong>District</strong> issues a check, it no longer has rights to the cash. If a check is outstanding at the end <strong>of</strong> the<br />
month, it is included as a reconciling item during the bank reconciliation procedure. The <strong>District</strong> will also<br />
send out notifications according to current procedures in its best effort to deliver the check to the payee.<br />
If a check remains outstanding for more than the current contracted bank policy (generally 180 days with<br />
most banking institutions), the check becomes void and can no longer be cashed by the payee. In order to<br />
avoid having to reissue any checks, the Finance Department has developed procedures to notify payees<br />
<strong>of</strong> an unclaimed check and procedures to reissue checks. The Finance Department has also developed<br />
final notification procedures for outstanding checks. Any unclaimed checks after the current contracted<br />
banking term will be void and the payee would need to follow the established procedures to receive a<br />
replacement check.<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
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58 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
evenue expenditure<br />
summary<br />
<strong>Annual</strong> <strong>Budget</strong><br />
FY2013-2014<br />
Trillium<br />
Photo by Restoration Ecologist Ben Haberthur<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
59
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60 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Outside Organization Support<br />
Preservation Partners <strong>of</strong> Fox Valley<br />
Support is approved for the running <strong>of</strong> the Durant-Peterson House Museum at LeRoy Oakes <strong>Forest</strong><br />
<strong>Preserve</strong>, and the Villa Museum and Japanese Gardens at Fabyan <strong>Forest</strong> <strong>Preserve</strong> . These properties are<br />
owned by the <strong>District</strong> and have been operated by Preservation Partners for over twenty years.<br />
Funding Support: .............. $78,000<br />
<strong>Forest</strong> <strong>Preserve</strong> Mounted Rangers<br />
Support is approved for the supplies needed by the <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong>’s Mounted Rangers, a<br />
volunteer group that patrols <strong>District</strong> property on horseback, appears at parades, and provides crowd<br />
control support at <strong>District</strong> events, i.e. Festival <strong>of</strong> the Harvest Moon.<br />
Funding Support:................ $ 1,500<br />
Total Organizational Support Approved:..................................................................................... $79,500<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
61
forest <strong>Preserve</strong> district <strong>of</strong> kAne county<br />
eAv And tAx rAte history<br />
Equalized Assessed Value (EAV) and Tax Rate History<br />
1 2 3 4 5 6 7 8 9 10 10 year last 3 year<br />
levy year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 historic Avg. Average<br />
Pay year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013<br />
totAl eAv 10,128,677,901 11,255,523,780 12,390,090,594 13,733,297,541 15,050,671,937 15,878,595,580 15,792,629,355 14,842,474,308 13,769,899,106 12,675,662,085<br />
rAte setting eAv 10,128,677,901 11,091,931,468 12,204,273,167 13,510,787,122 14,785,844,930 15,580,214,941 15,475,356,511 14,566,929,781 13,511,734,354 12,433,428,424<br />
% growth from Prior year 12.42% 9.51% 10.03% 10.71% 9.44% 5.37% -0.67% -5.87% -7.24% -7.98% 3.57% -7.03%<br />
new Property 376,819,943 439,600,138 390,522,291 490,248,382 437,916,078 284,515,940 170,212,377 108,957,620 84,048,872 76,357,998 285,919,964 89,788,163<br />
increase/(decrease) in existing eAv 741,883,826 523,653,429 721,819,408 816,265,573 837,141,730 509,854,071 (275,070,807) (1,017,384,350) (1,139,244,299) (1,154,663,928) 56,425,465 (1,103,764,192)<br />
% growth from Prior year 8.23% 5.17% 6.51% 6.69% 6.20% 3.45% -1.77% -6.57% -7.82% -8.55% 1.15% -7.65%<br />
tax rate (non-bonds & interest) 0.042000 0.040690 0.039520 0.038300 0.036970 0.036986 0.037690 0.041440 0.045630 0.051390<br />
% <strong>of</strong> total levy (non-bonds & interest) 33.07% 28.41% 20.75% 21.92% 18.73% 19.14% 18.87% 18.83% 17.49% 18.96%<br />
tax rate for bonds & interest 0.085000 0.102510 0.150954 0.136410 0.160459 0.156231 0.162042 0.178664 0.215293 0.219625<br />
% <strong>of</strong> total levy (bonds & interest) 66.93% 71.59% 79.25% 78.08% 81.27% 80.86% 81.13% 81.17% 82.51% 81.04%<br />
total tax rate 0.127000 0.143200 0.190474 0.174710 0.197429 0.193217 0.199732 0.220104 0.260923 0.271015<br />
dollar Amount for non-bonds & interest $ 4,254,045 $ 4,513,307 $ 4,823,129 $ 5,174,631 $ 5,466,327 $ 5,762,498 $ 5,832,662 $ 6,036,536 $ 6,165,404 $ 6,389,539<br />
dollar Amount for bonds & interest $ 8,609,376 $ 11,370,339 $ 18,422,839 $ 18,430,065 $ 23,725,219 $ 24,341,126 $ 25,076,577 $ 26,025,859 $ 29,089,818 $ 27,306,917<br />
total tax levy in dollars $ 12,863,421 $ 15,883,646 $ 23,245,967 $ 23,604,696 $ 29,191,546 $ 30,103,624 $ 30,909,239 $ 32,062,395 $ 35,255,223 $ 33,696,456<br />
62 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong><br />
Fund 01 - General<br />
FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Eastern Prairie Fringed Orchid<br />
Photo by Restoration Ecologist Ben Haberthur<br />
63
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64 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
General Fund Revenues<br />
General Property Tax $5,242,500 71.7%<br />
Farm Rents & Employee Rentals $1,196,000 16.3%<br />
Golf Courses $380,000 5.2%<br />
Other Revenues $497,600 6.8%<br />
Total $7,316,100<br />
Golf Courses<br />
5%<br />
General Fund Revenues<br />
Other Revenues<br />
7%<br />
Farm Rents &<br />
Employee<br />
Rentals<br />
16%<br />
General<br />
Property Tax<br />
72%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
65
General Fund Expenditures<br />
Administration & Overhead $736,260 10.1%<br />
Finance $510,500 7.0%<br />
Human Resources $280,700 3.8%<br />
Operations $3,489,815 47.7%<br />
Natural Resources $667,500 9.1%<br />
Planning $187,880 2.6%<br />
Community Affairs $661,550 9.0%<br />
Public Safety $781,895 10.7%<br />
Total $7,316,100<br />
Community<br />
Affairs<br />
9%<br />
Planning<br />
2%<br />
General Fund Expenses<br />
Public Safety<br />
11%<br />
Administration<br />
& Overhead<br />
10%<br />
Finance<br />
7%<br />
Human<br />
Resources<br />
4%<br />
Natural<br />
Resources<br />
9%<br />
Operations<br />
48%<br />
66 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
New/Replacement Requests<br />
General Fund<br />
GENERAL FUND<br />
New/Replacement Requests<br />
Employees<br />
Finance Buyer $ 50,000<br />
Natural Resources Increase in Part-Time $ 5,000<br />
Community Affairs Increase in Part-Time $ 5,000<br />
Public Safety Part-Time Wage Adjustments $ 26,000<br />
Total $ 86,000<br />
Vehicles/Trailers<br />
Operations-North Replacement 1/2 ton 4x4 Truck $ 34,000<br />
Operations-North Replacement 1 1/4 ton Dump Truck $ 65,000<br />
Operations-South Replacement 1/2 ton truck (2) $ 50,000<br />
Operations-South Replacement 1 1/4 ton Dump Truck $ 65,000<br />
Operations-South Replacement 18' Tandem Axle Trailer $ 5,000<br />
Operations-Trades Replacement 30' Trailer $ 39,000<br />
Public Safety Replacement Police Vehicles (2) $ 70,000<br />
Total $ 328,000<br />
Machinery/Equipment<br />
Operations-North Replacement Landscape Equipment $ 10,000<br />
Operations-South Power Rake Skid Steer Attachment $ 10,000<br />
Operations-South Replacement Landscape Equipment $ 10,000<br />
Natural Resources Replacement Tractor Tires $ 2,500<br />
Natural Resources Replacement Utility Vehicle $ 12,000<br />
Public Safety Portable Surveillance Camera $ 14,000<br />
Total $ 48,500<br />
Projects<br />
Administration Office Upgrades/Repairs $ 10,000<br />
Operations-North Tomo Chi Chi Lodge Security System $ 4,930<br />
Operations-South Fabyan Centennial Garden Improvements $ 2,250<br />
Operations-South Japanese Garden-West Entrance Impr. $ 4,200<br />
Natural Resources Wildlife Studies $ 20,000<br />
Natural Resources Deer Studies $ 15,000<br />
Planning Drainage Work $ 10,000<br />
Planning Encroachment Work $ 5,000<br />
Community Affairs Wood Refinishing in Library-Creek Bend $ 2,000<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
67
New/Replacement Requests<br />
General Fund<br />
GENERAL FUND<br />
New/Replacement Requests<br />
Community Affairs Exhibit Lighting Upgrade $ 8,000<br />
Community Affairs Entrance Benches-Creek Bend $ 2,000<br />
Total $ 83,380<br />
Other<br />
Administration Preservation Partners' Increase $ 4,000<br />
Human Resources ADA Consulting $ 8,500<br />
Operations-Trades Handheld GPS Unit $ 3,000<br />
Community Affairs Exterior Window Cleaning-Brewster Creek $ 1,000<br />
Community Affairs Exterior Window Cleaning-Creek Bend $ 2,000<br />
Public Safety <strong>Kane</strong>Comm Dispatch Increase $ 1,324<br />
Total $ 15,824<br />
68 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
GOALS & OBJECTIVES<br />
Administration Department<br />
The goal <strong>of</strong> the Administration Department is to foster the <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong>’s mission within the<br />
organization and throughout the community. This is accomplished, in part, by maintaining the agency’s<br />
reputation within the community and pr<strong>of</strong>essional realm as an environmental and recreation leader.<br />
<strong>District</strong> staff are charged with benchmarking programs, services, policies and procedures to establish a<br />
culture <strong>of</strong> continuous improvement and the development <strong>of</strong> new initiatives. The <strong>District</strong> actively pursues<br />
intergovernmental opportunities to better serve the <strong>County</strong>’s open space and recreation needs.<br />
The Administration Department additionally provides support services through two Executive Assistants<br />
for all <strong>District</strong> departments, to improve efficiencies and achieve their goals.<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
69
Goals & ObJECTIVES<br />
Community Affairs & Environmental Education<br />
The Community Affairs & Environmental Education department is made up <strong>of</strong> two areas. Community<br />
Affairs includes all public relations, marketing, and community events for the <strong>District</strong>, such as grand<br />
openings. Community Affairs also manages the <strong>District</strong>’s rental facilities. The Environmental Education<br />
side <strong>of</strong> the department operates the <strong>District</strong>’s Nature Center and provides nature programming at the<br />
Nature Center, in the <strong>Kane</strong> <strong>County</strong> forest preserves, and educational outreach elsewhere, throughout the<br />
<strong>County</strong>.<br />
The overall goal <strong>of</strong> the Community Affairs & Environmental Education department is to communicate<br />
with the residents <strong>of</strong> <strong>Kane</strong> <strong>County</strong>, through various media, all that the <strong>District</strong> has to <strong>of</strong>fer. Our mission is<br />
to build broad community support through education, information and promotion.<br />
Rental Facilities<br />
The <strong>District</strong> <strong>of</strong>fers three unique rental facilities for special events that fall under Community Affairs: The<br />
Belding Lodge at Brewster Creek <strong>Forest</strong> <strong>Preserve</strong>, Creek Bend Nature Center within LeRoy Oakes <strong>Forest</strong><br />
<strong>Preserve</strong>, and the Tomo Lodge at Camp Tomo Chi-Chi Knolls within Freeman Kame <strong>Forest</strong> <strong>Preserve</strong>.<br />
All are available for weddings, showers, parties, and other events. Our goal is to promote and secure<br />
rentals at each facility, to thereby generating additional non-tax revenue.<br />
Grand Openings<br />
The <strong>District</strong> will host a grand opening in 2013/14 for Big Rock Campground. The department will also<br />
plan the opening event for Brunner Family <strong>Forest</strong> <strong>Preserve</strong>, following improvements to the site.<br />
Public Relations<br />
Key marketing projects planned for the coming year include a progress report on the 2011 land<br />
acquisition and preserve improvement referendum, a revised Welcome brochure, individual brochures<br />
for each open and improved preserve, and new brochures on Creek Bend Nature Center and Camp Tomo<br />
Chi-Chi Knolls. We will continue our efforts to use sustainable, green printing methods, wherever<br />
possible.<br />
Environmental Education<br />
This will be the first full year in Creek Bend Nature Center within LeRoy Oakes <strong>Forest</strong> <strong>Preserve</strong>. The<br />
<strong>District</strong> relocated nature center operations from the former Tekakwitha Woods <strong>Forest</strong> <strong>Preserve</strong>, early<br />
in 2013. Our goals include coordinating scheduling <strong>of</strong> school programs with cultural facilities at the<br />
preserve, including the Durant House Museum and Pioneer Sholes School. We have a goal <strong>of</strong> bringing at<br />
least 10,000 visitors to the new Creek Bend Nature Center facility, this year.<br />
70 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
GOALS & OBJECTIVES<br />
Finance Department<br />
• The overall goal <strong>of</strong> the department is to ensure that the vision <strong>of</strong> the Commission is implemented<br />
while maintaining a fiscally conservative approach.<br />
• The Department will stay current with changing financial information to ensure that the<br />
Commission will have all <strong>of</strong> the necessary information in order to make informed decisions.<br />
• Staff will assist the frontline departments in achieving their goals while ensuring that policies<br />
and procedures are met.<br />
• The Department will analyze online systems to automate the paying <strong>of</strong> shelter and program<br />
reservations.<br />
• Capital projects will be tracked within the financial s<strong>of</strong>tware (New World) to provide staff with<br />
easily accessible information when needed.<br />
• The finance staff will continue to develop its knowledge base by involvement in pr<strong>of</strong>essional<br />
organizations and attending necessary training.<br />
• The Department will streamline the paying <strong>of</strong> invoices by increasing the use <strong>of</strong> procurement<br />
cards.<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
71
Goals & Objectives<br />
HUMAN RESOURCES DEPARTMENT<br />
HUMAN RESOURCES<br />
Employee Relations<br />
The Human Resources Department evaluates the <strong>District</strong>’s paid time-<strong>of</strong>f accruals to ensure our program<br />
is competitive with surrounding park and forest preserve districts.<br />
Technology<br />
We leverage technology to streamline human resources processes and improve access to employee<br />
information.<br />
ADA and Safety<br />
Our department collaborates with other departments to ensure the <strong>District</strong>’s safety policies and<br />
procedures are being met, and that ADA standards are being followed. We will begin prep work for the<br />
2014 Loss Control Review, to ensure documentation is available for the Park <strong>District</strong> Risk Management<br />
Agency (PDRMA) site visits.<br />
VOLUNTEER SERVICES<br />
Natural Resource Stewards<br />
Our department evaluates the cost, impact and logistics <strong>of</strong> subsidizing refreshments for volunteer<br />
workdays.<br />
Sponsorships<br />
We will increase efforts toward obtaining corporate sponsorships to support more <strong>District</strong> programs and<br />
events and to build community relationships.<br />
Training<br />
We will review the volunteer program’s various training opportunities and evaluate cost and potential<br />
impact <strong>of</strong> the <strong>District</strong> fully funding the training.<br />
72 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Goals & Objectives<br />
Natural Resources Department<br />
• The primary goal <strong>of</strong> Natural Resources Department shall be to enhance and maintain the<br />
biodiversity, structure and function <strong>of</strong> as many acres <strong>of</strong> wildland habitat on <strong>District</strong> lands as<br />
feasible in FY 2013/14.<br />
• Staff and volunteers shall collect and clean enough acorns to produce 1,000 potted oak seedlings.<br />
• Reforestation efforts shall continue at Aurora West, Burnidge, Helm Woods, Fitchie Creek,<br />
Freeman Kame and Johnson’s Mound, with an estimated total <strong>of</strong> 2,500 pot grown trees to be<br />
installed between the fall <strong>of</strong> 2013 and spring <strong>of</strong> 2014.<br />
• Schweitzer Woods shall host the 2013 National Public Lands Day event in September, where 600<br />
pot-grown oaks will be planted.<br />
• In April 2014, the public shall assist with reforestation efforts at Fitchie Creek forest preserve<br />
during Earth Day where 500 to 800 pot grown oaks will be planted.<br />
• Between December 2013 and March 2014, the ash trees killed and/or damaged by the Emerald<br />
Ash Borer will be removed by staff and contractors at Aurora West, Johnson’s Mound and<br />
Hampshire <strong>Forest</strong> <strong>Preserve</strong>s.<br />
• Staff shall manage weeds, brush and invasive species across 2,500 acres <strong>of</strong> land planted to prairie<br />
to improve plant diversity.<br />
• Staff will monitor no less than 20 rare plant populations to document long-term viability trends,<br />
and surveys <strong>of</strong> spring woodland wildflowers will be completed across four preserves where such<br />
data has not been collected.<br />
• Populations <strong>of</strong> small mammals, snakes, turtles, amphibian and bird species shall be examined by<br />
both staff and pr<strong>of</strong>essional biologists across sites where such data is lacking.<br />
• Blanding’s Turtle (State Endangered species) surveys shall continue across all suitable wetland<br />
habitats.<br />
• Staff will continue with field studies <strong>of</strong> white-tailed deer population levels and their impacts upon<br />
native vegetation.<br />
• As part <strong>of</strong> the Deer Management Program, implemented in 2012, staff will oversee all aspects <strong>of</strong><br />
a limited-scope bow hunting program at the Freeman Kame and Brunner Family forest preserves.<br />
• Prescribed burns shall be conducted across an estimated 1,500 acres during FY 2013/14.<br />
• Tallgrass prairie shall be planted across 150 acres <strong>of</strong> land removed from crop production.<br />
• Brush and tree removal shall occur across 100 acres <strong>of</strong> woodland to improve natural quality and<br />
promote oak regeneration.<br />
• To improve long-term tree health, water conservation, increase tree vigor and to increase picnic<br />
area aesthetics, Natural Resources staff shall assist Operations staff with installing wood mulch<br />
around numerous parkway and parkland trees.<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
73
Goals & Objectives<br />
Operations & Maintenance Department<br />
North Division<br />
• Complete the Paul Wolff and campsite improvement project within the original campground area.<br />
This area was originally installed approximately 25 years ago, and is in need <strong>of</strong> replacement. This<br />
project will consist <strong>of</strong> removing and replacing approximately 12,000 square feet <strong>of</strong> roadway, remove<br />
and replace 36 improved RV sites, remove, excavate and install two ADA compliant handicap sites.<br />
• As part <strong>of</strong> this project, there will be two additional ADA compliant handicap RV sites installed in<br />
the newer campground expansion.<br />
• Remove two 15 year old waterless restrooms and install one new split face block men’s and<br />
women’s waterless restrooms at the Paul Wolff campgrounds.<br />
• Complete structure demolitions at various locations throughout the <strong>District</strong>.<br />
• Repave one mile <strong>of</strong> bike trail on the Fox River trail.<br />
• Replacement <strong>of</strong> one ½ ton 4x4 pickup truck<br />
• Replacement <strong>of</strong> one 1-1/4 ton 4x4dump truck with snow plow and salt spreader.<br />
• Install a new security system with monitoring at the Tomo Chi-Chi lodge<br />
• Purchase <strong>of</strong> a new 30’ tandem axle airbrake trailer per the vehicle and equipment replacement<br />
program. (Trades division)<br />
South Division<br />
• One goal will be to complete the five-year project within the Japanese garden. This project began<br />
with the waterfall and filtration system for the ponds within the Japanese Gardens, the building<br />
<strong>of</strong> Mount Fuji and upgrading the entrance on the west end. This next year, we will be challenged<br />
with reconstructing the water garden along the Geneva Prairie path east <strong>of</strong> the Japanese garden<br />
north <strong>of</strong> the Boat House. The structure will be a retention area for storm water run<strong>of</strong>f that will<br />
be collected west <strong>of</strong> the Japanese garden. We will also be completing the rose Arbor within the<br />
Centennial gardens at Fabyans. The Japanese garden and Centennial gardens are a wonderful<br />
enhancement within Fabyan <strong>Forest</strong> <strong>Preserve</strong> and people from around the world come to visit<br />
those attractions.<br />
• We are also replacing the restrooms at Leroy Oakes Trailhead with a set <strong>of</strong> new block restrooms.<br />
Trades Division<br />
• Complete the Big Rock Campground.<br />
• Re-deck two bridges in the north operations area.<br />
• Build three new bathrooms.<br />
• Build a new storage garage for Paul Wolff campground.<br />
• Replace two bridges in the north operations area and one bridge in the south operations area.<br />
74 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Goals & Objectives<br />
Planning & Development Department<br />
The Mission <strong>of</strong> the Planning and Development Department is to plan, design and implement capital<br />
improvements to forest preserve sites, as well as recommend the acquisition and acceptance <strong>of</strong> land for<br />
public open space, recreation and scenic purposes, preservation and enhancement <strong>of</strong> the environment,<br />
according to the needs <strong>of</strong> the citizens <strong>of</strong> <strong>Kane</strong> <strong>County</strong>.<br />
Continuing our efforts to make improvements in the preserves, the <strong>District</strong> is working with other<br />
organizations, staff and department to develop plans for acquiring and improving land based on the<br />
community needs.<br />
After the acquisition <strong>of</strong> the Brunner <strong>Forest</strong> <strong>Preserve</strong> it has always been the goal <strong>of</strong> the <strong>District</strong> to improve<br />
the preserve and public access. The <strong>District</strong> received notice that and OSLAD grant has been approved<br />
and the <strong>District</strong> is moving forward with making the first major improvements to the preserve including<br />
additional trails, picnic areas, fishing areas and natural habitat restoration.<br />
The <strong>District</strong> always tries to preserve and protect the cultural heritage <strong>of</strong> <strong>Kane</strong> <strong>County</strong> and one <strong>of</strong> our<br />
most valued treasures is the Fabyan <strong>Forest</strong> <strong>Preserve</strong>, this year we are continuing our efforts on shoreline<br />
restoration and starting the engineering for the repair, removal and restoration <strong>of</strong> the bridges, the<br />
shoreline and the light house. Included in the work this year will be preparing the plans and looking for<br />
alternative funding programs for these restorations.<br />
Another goal for the <strong>District</strong> is to continue to work to improve the cross country course at LeRoy Oakes<br />
<strong>Forest</strong> <strong>Preserve</strong>. Staff has been working with the agencies that use the preserve for cross country meets<br />
and is in the final stages <strong>of</strong> the design. For this year the <strong>District</strong> has budgeted for additional site work that<br />
includes providing more parking and re-routing the trail to reduce the amount <strong>of</strong> road crossings with in<br />
the course to prevent conflict with vehicle traffic and improve safety. The proposed new route has been<br />
reviewed and staff is completing final changes for implementation this year.<br />
Finding additional funding through grants is always one <strong>of</strong> our goals each year. Receiving grants to<br />
make improvements and protect our natural resources is what allows staff to continue to meet the needs<br />
<strong>of</strong> our residents. The <strong>District</strong> received a grant to expand our new Big Rock Campground to add an<br />
Equestrian camp area and provide over 2 miles <strong>of</strong> additional trails. This year the <strong>District</strong> will resubmit a<br />
grant that was denied last year for the Youth Campground area at Grunwald <strong>Forest</strong> <strong>Preserve</strong>. The <strong>District</strong><br />
has also applied for trail grants to assist in development <strong>of</strong> trails between the Dick Young <strong>Forest</strong> <strong>Preserve</strong><br />
and Lake Run <strong>Forest</strong> <strong>Preserve</strong> and trail improvement to a portion <strong>of</strong> Freeman Kame <strong>Forest</strong> <strong>Preserve</strong> that<br />
was just recently opened to the public.<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
75
Goals & Objectives<br />
Public Safety Department<br />
• To maintain a high level <strong>of</strong> pr<strong>of</strong>essionalism and preparedness, all full-time <strong>of</strong>ficers will attend at<br />
least one school in their individually selected specialty.<br />
• Maintain a family oriented atmosphere by utilizing specialized patrol (ATV, bicycles, motor<br />
scooters, foot) on linear trails and remote areas, and proactively engage the public in positive<br />
contacts. Enhanced use <strong>of</strong> part time <strong>of</strong>ficers will make this possible.<br />
• Strengthen inter-departmental cooperation with other departments. Smaller agencies in the<br />
county relay on each other to supplement equipment and trained personnel in times <strong>of</strong> crisis. A<br />
good working relationship and spirit <strong>of</strong> cooperation is essential to ensure seamless operations<br />
during a crisis or critical event.<br />
• Form a volunteer Honor Guard unit from members <strong>of</strong> the police department, to represent the<br />
<strong>District</strong> at special ceremonies, grand openings, and funerals, as needed.<br />
76 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
2011 Actual<br />
Account number description<br />
Amount<br />
fund 01 general fund<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3001 General Property Tax $4,812,844.84 $4,966,504.57 $5,056,700.00 $5,242,500.00 $185,800.00<br />
4%<br />
3010 State Replacement Tax $61,188.07 $55,110.20 $62,000.00 $150,200.00 $88,200.00 142%<br />
3020 Investment Income $9,884.84 $7,140.54 $15,000.00 $19,400.00 $4,400.00<br />
29%<br />
3030 Federal & State Grants $5,132.00<br />
$0.00 $0.00 $0.00 $0.00<br />
3039 Camping - South $0.00 $0.00 $10,000.00 $60,000.00 $50,000.00 500%<br />
3040 General Refunds $18,306.96 $4,904.26 $5,000.00 $3,500.00 ($1,500.00) -30%<br />
3041 Miscellaneous Income $35,820.90 $101,024.36 $15,000.00 $24,000.00 $9,000.00<br />
60%<br />
3045 Rentals - Japanese Gardens $0.00 $4,300.00 $1,000.00 $7,500.00 $6,500.00 650%<br />
3050 Camping - North $98,664.75 $103,558.86 $100,000.00 $90,000.00 ($10,000.00) -10%<br />
3051 Rentals $739,795.60 $909,456.19 $1,000,000.00 $1,196,000.00 $196,000.00<br />
20%<br />
3052 Reservations $41,720.00 $53,780.00 $45,000.00 $49,000.00 $4,000.00<br />
9%<br />
3053 Golf Courses $364,586.08 $375,629.26 $380,000.00 $380,000.00 $0.00<br />
0%<br />
3056 License Fees $20,868.06 $19,727.49 $20,000.00 $20,000.00 $0.00<br />
0%<br />
3060 Nature Center Programs $14,871.75 $12,578.65 $15,000.00 $16,000.00 $1,000.00<br />
7%<br />
3061 Reservations - Brewster Creek $21,764.00 $13,791.50 $20,000.00 $23,000.00 $3,000.00<br />
15%<br />
3062 Reservations - Creekbend $0.00 $0.00 $500.00 $10,000.00 $9,500.00 1,900%<br />
3070 Sale <strong>of</strong> Material $21,197.47 $747.50 $25,000.00 $15,000.00 ($10,000.00) -40%<br />
3080 Police Fines $14,542.46 $10,628.17 $15,000.00 $10,000.00 ($5,000.00) -33%<br />
3100 Interfund Transfers $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $6,281,187.78 $6,638,881.55 $6,785,200.00 $7,316,100.00 $530,900.00<br />
8%<br />
expenses<br />
department 11 Administrative<br />
division 11 Administrative<br />
4001 Full Time Salaries $205,921.48 $221,338.98 $205,500.00 $271,000.00 $65,500.00<br />
32%<br />
comment: Level Comment<br />
Department Additional Executive Assistant<br />
5001 Conferences & Meetings $4,995.09 $3,998.18 $6,000.00 $6,000.00 $0.00<br />
0%<br />
5020 Organization Support $0.00<br />
$0.00 $0.00 $79,500.00 $79,500.00<br />
comment: Level Comment<br />
Department Preservation Partners <strong>of</strong> The Fox Increase $4,000<br />
5080 Legal Fees $0.00<br />
$0.00 $0.00 $105,000.00 $105,000.00<br />
5090 Insurance-Employees $35,984.09 $33,639.06 $30,621.00 $47,500.00 $16,879.00<br />
55%<br />
5101 Insurance- Retirees $0.00<br />
$0.00 $0.00 $5,000.00 $5,000.00<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
77
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
5130 Telephone $805.76 $1,130.57 $1,000.00 $1,200.00 $200.00<br />
20%<br />
5180 Consulting Services $675.00 $0.00 $3,000.00 $2,500.00 ($500.00) -17%<br />
5200 Association Dues $4,083.70 $5,308.30 $5,000.00 $5,000.00 $0.00<br />
0%<br />
5210 Training $50.00 $50.00 $500.00 $500.00 $0.00<br />
0%<br />
6015 Supplies $863.49 $1,396.25 $1,000.00 $1,000.00 $0.00<br />
0%<br />
6080 Mileage $60.00 $40.01 $100.00 $100.00 $0.00<br />
0%<br />
6090 Repair & Maint Bldg & Grd $0.00<br />
$0.00 $0.00 $20,000.00 $20,000.00<br />
comment: Level Comment<br />
Department Administrative Office Upgrade/Repairs $10,000<br />
6100 Repair & Maint Vehicles $703.72 $885.49 $1,000.00 $1,000.00 $0.00<br />
0%<br />
6110 Repair & Maint Equipment $0.00<br />
$0.00 $0.00 $12,000.00 $12,000.00<br />
6118 Information Technology $0.00<br />
$0.00 $0.00 $25,000.00 $25,000.00<br />
6130 Fuel-Vehicles $1,500.00 $1,631.01 $1,500.00 $1,800.00 $300.00<br />
20%<br />
7001 Office Equipment $1,121.39 $199.99 $1,000.00 $13,000.00 $12,000.00 1,200%<br />
8001 <strong>County</strong> <strong>of</strong> <strong>Kane</strong> Service $0.00<br />
$0.00 $0.00 $80,000.00 $80,000.00<br />
8010 Contingencies $0.00<br />
$0.00 $0.00 $59,160.00 $59,160.00<br />
department total: Administrative $256,763.72 $269,617.84 $256,221.00 $736,260.00 $480,039.00 187%<br />
department 12 finance & business<br />
12 finance<br />
4001 Full Time Salaries $317,987.01 $337,832.98 $323,093.00 $345,000.00 $21,907.00<br />
7%<br />
comment: Level Comment<br />
Department Buyer Position<br />
4002 Part-Time Salaries $330.00 $3,720.76 $3,000.00 $0.00 ($3,000.00) -100%<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
4050 Per Diem $12,230.00 $9,120.00 $16,000.00 $12,000.00 ($4,000.00) -25%<br />
5001 Conferences & Meetings $0.00 $215.00 $2,500.00 $2,500.00 $0.00<br />
0%<br />
5010 Audit Management Services $21,950.00 $27,785.00 $27,000.00 $27,000.00 $0.00<br />
0%<br />
5020 Organization Support $75,500.00 $75,500.00 $75,500.00 $0.00 ($75,500.00) -100%<br />
5050 Publication-Legal Notices $4,311.49 $6,373.54 $5,000.00 $5,000.00 $0.00<br />
0%<br />
5080 Legal Fees $100,000.00 $100,000.00 $105,000.00 $0.00 ($105,000.00) -100%<br />
5090 Insurance-Employees $57,864.60 $51,145.08 $47,381.00 $71,500.00 $24,119.00<br />
51%<br />
5130 Telephone $6,741.84 $10,562.70 $10,000.00 $7,100.00 ($2,900.00) -29%<br />
5180 Consulting Services $24.56 $5,990.55 $10,000.00 $7,500.00 ($2,500.00) -25%<br />
5181 Banking Services $0.00<br />
$0.00 $0.00 $1,400.00 $1,400.00<br />
5200 Association Dues $995.00 $505.00 $1,000.00 $1,000.00 $0.00<br />
0%<br />
5210 Training $1,072.00 $3,560.00 $5,000.00 $4,000.00 ($1,000.00) -20%<br />
6010 Office Supplies $10,577.15 $14,038.16 $17,000.00 $14,000.00 ($3,000.00) -18%<br />
6015 Supplies $1,844.62 $8,446.96 $10,000.00 $10,000.00 $0.00<br />
0%<br />
78 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
6070 Uniforms $1,169.34 $760.81 $500.00 $500.00 $0.00<br />
0%<br />
6080 Mileage $1,972.08 $610.65 $4,000.00 $2,000.00 ($2,000.00) -50%<br />
6090 Repair & Maint Bldg & Grd $6,145.12 $6,082.77 $10,000.00 $0.00 ($10,000.00) -100%<br />
6110 Repair & Maint Equipment $7,486.59 $4,525.98 $9,500.00 $0.00 ($9,500.00) -100%<br />
7001 Office Equipment $688.59 $8,564.34 $10,750.00 $0.00 ($10,750.00) -100%<br />
8001 <strong>County</strong> <strong>of</strong> <strong>Kane</strong> Service $74,269.32 $73,928.89 $80,000.00 $0.00 ($80,000.00) -100%<br />
8010 Contingencies $0.00 $0.00 $20,000.00 $0.00 ($20,000.00) -100%<br />
department total: finance & business $703,159.31<br />
department 14 human resources<br />
$749,269.17 $792,224.00 $510,500.00 ($281,724.00)<br />
-36%<br />
18 human resources<br />
4001 Full Time Salaries $109,698.62 $118,948.52 $114,672.00 $130,000.00 $15,328.00<br />
13%<br />
4002 Part-Time Salaries $0.00 $0.00 $4,950.00 $4,950.00 $0.00<br />
0%<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
5001 Conferences & Meetings $1,041.13 $2,223.78 $1,850.00 $1,850.00 $0.00<br />
0%<br />
5050 Publication-Legal Notices $3,465.08 $4,709.85 $2,500.00 $0.00 ($2,500.00) -100%<br />
5090 Insurance-Employees $20,916.72 $24,997.68 $26,205.00 $27,000.00 $795.00<br />
3%<br />
5130 Telephone $774.45 $720.42 $1,000.00 $2,700.00 $1,700.00 170%<br />
5180 Consulting Services $0.00 $0.00 $1,000.00 $9,500.00 $8,500.00 850%<br />
comment: Level Comment<br />
Department ADA Consulting $8,500<br />
5200 Association Dues $2,569.92 $2,613.26 $2,010.00 $2,010.00 $0.00<br />
0%<br />
5210 Training $7,416.66 $8,655.13 $10,555.00 $10,555.00 $0.00<br />
0%<br />
5220 Tuition Reimbursement $552.28 $670.00 $2,000.00 $2,000.00 $0.00<br />
0%<br />
5230 Employee Recruitment $4,421.00 $3,780.50 $7,350.00 $11,950.00 $4,600.00<br />
63%<br />
5240 Employee Recognition $8,180.14 $8,868.10 $10,300.00 $10,300.00 $0.00<br />
0%<br />
6015 Supplies $1,389.83 $1,484.35 $1,600.00 $1,200.00 ($400.00) -25%<br />
6080 Mileage $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
division total: human resources $160,425.83 $177,671.59 $185,992.00 $214,015.00 $28,023.00<br />
15%<br />
20 volunteer<br />
4001 Full Time Salaries $43,860.19 $47,660.92 $45,839.00 $47,500.00 $1,661.00<br />
4%<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
5001 Conferences & Meetings $103.85 $16.00 $300.00 $600.00 $300.00 100%<br />
5090 Insurance-Employees $4,673.10 $5,263.20 $5,406.00 $6,000.00 $594.00<br />
11%<br />
5130 Telephone $249.64 $275.31 $500.00 $1,000.00 $500.00 100%<br />
5200 Association Dues $480.00 $480.00 $525.00 $525.00 $0.00<br />
0%<br />
5210 Training $0.00<br />
$0.00 $0.00 $2,082.00 $2,082.00<br />
5230 Employee Recruitment $393.76 $700.00 $700.00 $0.00 ($700.00) -100%<br />
5231 Recruitment $0.00<br />
$0.00 $0.00 $700.00 $700.00<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
79
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
5240 Employee Recognition $5,450.88 $5,082.57 $7,000.00 $0.00 ($7,000.00) -100%<br />
5241 Recognition $0.00<br />
$0.00 $0.00 $6,018.00 $6,018.00<br />
6015 Supplies $903.16 $1,993.85 $2,660.00 $1,510.00 ($1,150.00) -43%<br />
6080 Mileage $632.41 $501.21 $1,000.00 $750.00 ($250.00) -25%<br />
division total: volunteer $56,746.99 $61,973.06 $63,930.00 $66,685.00 $2,755.00<br />
4%<br />
department total: human resources $217,172.82 $239,644.65 $249,922.00 $280,700.00 $30,778.00<br />
12%<br />
department 21 field operations & maintenance<br />
21 Administrative<br />
4001 Full Time Salaries $87,816.74 $94,279.58 $90,928.00 $93,000.00 $2,072.00<br />
2%<br />
5001 Conferences & Meetings $1,366.60 $6,993.89 $3,000.00 $5,000.00 $2,000.00<br />
67%<br />
5090 Insurance-Employees $14,621.16 $14,548.80 $15,306.00 $16,500.00 $1,194.00<br />
8%<br />
5130 Telephone $2,612.65 $4,739.73 $4,500.00 $1,200.00 ($3,300.00) -73%<br />
5200 Association Dues $0.00 $0.00 $100.00 $100.00 $0.00<br />
0%<br />
5210 Training $7,190.36 $9,348.07 $10,000.00 $8,000.00 ($2,000.00) -20%<br />
6015 Supplies $198.22 $497.89 $1,000.00 $500.00 ($500.00) -50%<br />
6100 Repair & Maint Vehicles $0.00 $81.47 $1,000.00 $1,000.00 $0.00<br />
0%<br />
6130 Fuel-Vehicles $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00<br />
0%<br />
division total: Administrative $115,305.73 $131,989.43 $127,334.00 $126,800.00 ($534.00)<br />
0%<br />
22 field north<br />
4001 Full Time Salaries $639,762.57 $681,985.51 $627,788.00 $645,000.00 $17,212.00<br />
3%<br />
4002 Part-Time Salaries $80,129.31 $98,135.34 $89,550.00 $89,550.00 $0.00<br />
0%<br />
4010 Overtime $0.00 $0.00 $3,000.00 $3,000.00 $0.00<br />
0%<br />
5090 Insurance-Employees $157,771.25 $153,371.79 $170,317.00 $186,000.00 $15,683.00<br />
9%<br />
5130 Telephone $11,014.44 $11,115.62 $13,200.00 $13,200.00 $0.00<br />
0%<br />
5140 Electricity & Water $44,943.27 $42,575.38 $48,250.00 $48,250.00 $0.00<br />
0%<br />
5150 Gas $5,795.30 $2,820.24 $7,000.00 $7,000.00 $0.00<br />
0%<br />
5210 Training $0.00<br />
$150.00 $0.00 $0.00 $0.00<br />
6010 Office Supplies $0.00<br />
$0.00 $0.00 $2,000.00 $2,000.00<br />
6030 Field Supplies $59,645.83 $35,114.47 $64,300.00 $57,300.00 ($7,000.00) -11%<br />
6070 Uniforms $6,817.21 $5,207.90 $6,475.00 $7,000.00 $525.00<br />
8%<br />
6090 Repair & Maint Bldg & Grd $50,216.90 $64,092.06 $55,020.00 $61,430.00 $6,410.00<br />
12%<br />
comment: Level Comment<br />
Department Tomo Chi Chi Lodge Security System $4,930<br />
6100 Repair & Maint Vehicles $13,152.33 $25,836.27 $18,000.00 $27,000.00 $9,000.00<br />
50%<br />
6110 Repair & Maint Equipment $18,599.86 $22,393.47 $17,500.00 $27,000.00 $9,500.00<br />
54%<br />
6115 Rental Equipment $0.00 $0.00 $7,500.00 $3,500.00 ($4,000.00) -53%<br />
6120 Fuel-Heating $19,952.17 $9,652.21 $20,000.00 $20,000.00 $0.00<br />
0%<br />
6130 Fuel-Vehicles $80,507.45 $100,584.58 $93,800.00 $100,000.00 $6,200.00<br />
7%<br />
80 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
7010 Automotive Equipment $24,377.00 $34,310.00 $53,000.00 $99,000.00 $46,000.00<br />
87%<br />
comment: Level Comment<br />
Department Replacement 1/2 Ton 4X4 Truck $34,000<br />
Replacement 1 1/4 Ton Dump Truck W/ Salt Spreader and Snow Plow $65,000<br />
7020 Machinery & Equipment $73,870.72 $15,399.32 $84,550.00 $10,000.00 ($74,550.00) -88%<br />
comment: Level Comment<br />
Department Replacement Landscape Equipment $10,000<br />
division total: field north $1,286,555.61 $1,302,744.16 $1,379,250.00 $1,406,230.00 $26,980.00<br />
2%<br />
23 field south<br />
4001 Full Time Salaries $581,059.84 $631,063.96 $675,637.00 $695,000.00 $19,363.00<br />
3%<br />
4002 Part-Time Salaries $59,567.95 $79,045.24 $95,050.00 $95,100.00 $50.00<br />
0%<br />
4010 Overtime $0.00 $0.00 $9,000.00 $9,000.00 $0.00<br />
0%<br />
5090 Insurance-Employees $109,844.57 $103,095.47 $126,240.00 $112,000.00 ($14,240.00) -11%<br />
5130 Telephone $11,756.51 $11,763.95 $13,200.00 $15,000.00 $1,800.00<br />
14%<br />
5140 Electricity & Water $29,121.17 $30,385.01 $36,000.00 $36,000.00 $0.00<br />
0%<br />
5150 Gas $13,272.07 $9,798.81 $18,000.00 $18,000.00 $0.00<br />
0%<br />
6010 Office Supplies $0.00<br />
$0.00 $0.00 $2,000.00 $2,000.00<br />
6030 Field Supplies $59,453.10 $35,093.68 $64,600.00 $47,460.00 ($17,140.00) -27%<br />
6045 Horticultural Supplies $0.00<br />
$0.00 $0.00 $15,000.00 $15,000.00<br />
6070 Uniforms $3,553.50 $3,135.13 $6,675.00 $6,675.00 $0.00<br />
0%<br />
6090 Repair & Maint Bldg & Grd $78,177.02 $80,057.62 $99,600.00 $89,950.00 ($9,650.00) -10%<br />
comment: Level Comment<br />
Department Fabyan Centennial Garden Improvements $2,250<br />
Japanese Garden at Fabyan West Entrance Improvements $4,200<br />
6100 Repair & Maint Vehicles $18,129.22 $42,876.35 $22,000.00 $36,500.00 $14,500.00<br />
66%<br />
6110 Repair & Maint Equipment $16,008.40 $17,416.01 $19,000.00 $24,000.00 $5,000.00<br />
26%<br />
6115 Rental Equipment $0.00 $0.00 $7,500.00 $3,500.00 ($4,000.00) -53%<br />
6120 Fuel-Heating $10,572.87 $5,229.76 $7,000.00 $7,000.00 $0.00<br />
0%<br />
6130 Fuel-Vehicles $88,051.82 $127,091.30 $111,500.00 $112,000.00 $500.00<br />
0%<br />
7010 Automotive Equipment $23,520.00 $55,825.00 $48,000.00 $115,000.00 $67,000.00 140%<br />
comment: Level Comment<br />
Department Replacement 1/2 Ton Trucks (2) $50,000<br />
Replacement 1 1/4 Ton Dump Truck w/ Salt Spreader & Snow Plow $65,000<br />
7020 Machinery & Equipment $11,801.52 $16,770.91 $43,100.00 $25,000.00 ($18,100.00) -42%<br />
comment: Level Comment<br />
Department Replacement Landscape Equipment $10,000<br />
Power Rake Skid Steer Attachment $10,000<br />
Replacement 18' Tandem Axle Trailer $5,000<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
81
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
division total: field south $1,113,889.56 $1,248,648.20 $1,402,102.00 $1,464,185.00 $62,083.00<br />
4%<br />
24 trades<br />
4001 Full Time Salaries $229,914.10 $250,572.80 $231,090.00 $233,000.00 $1,910.00<br />
1%<br />
4002 Part-Time Salaries $5,988.45 $6,298.38 $9,000.00 $9,000.00 $0.00<br />
0%<br />
4010 Overtime $0.00 $0.00 $3,000.00 $3,000.00 $0.00<br />
0%<br />
5090 Insurance-Employees $53,333.76 $57,964.68 $60,937.00 $52,500.00 ($8,437.00) -14%<br />
5130 Telephone $5,250.72 $5,576.47 $5,300.00 $4,700.00 ($600.00) -11%<br />
5140 Electricity & Water $2,714.71 $2,984.75 $5,000.00 $3,000.00 ($2,000.00) -40%<br />
5150 Gas $2,494.81 $1,594.75 $4,500.00 $2,500.00 ($2,000.00) -44%<br />
5210 Training ($531.00) $150.00 $500.00 $0.00 ($500.00) -100%<br />
6010 Office Supplies $0.00<br />
$0.00 $0.00 $2,000.00 $2,000.00<br />
6030 Field Supplies $0.00 $0.00 $35,000.00 $38,000.00 $3,000.00<br />
9%<br />
comment: Level Comment<br />
Department Handheld GPS Unit $3,000<br />
6070 Uniforms $1,367.39 $1,545.81 $600.00 $1,700.00 $1,100.00 183%<br />
6090 Repair & Maint Bldg & Grd $0.00<br />
$0.00 $0.00 $10,000.00 $10,000.00<br />
6100 Repair & Maint Vehicles $1,717.56 $4,335.05 $4,000.00 $4,700.00 $700.00<br />
18%<br />
6105 Rental Properties Maintenance $0.00 $0.00 $20,000.00 $20,000.00 $0.00<br />
0%<br />
6110 Repair & Maint Equipment $4,095.44 $4,585.26 $15,500.00 $18,000.00 $2,500.00<br />
16%<br />
6115 Rental Equipment $0.00<br />
$0.00 $0.00 $3,500.00 $3,500.00<br />
6116 Sign Shop Materials $0.00 $0.00 $2,000.00 $18,000.00 $16,000.00 800%<br />
6117 Tools - Tradesmen $0.00 $0.00 $2,000.00 $6,000.00 $4,000.00 200%<br />
6130 Fuel-Vehicles $15,015.36 $24,959.71 $24,000.00 $24,000.00 $0.00<br />
0%<br />
7010 Automotive Equipment $0.00 $0.00 $55,000.00 $0.00 ($55,000.00) -100%<br />
7020 Machinery & Equipment $9,796.66 $77,007.44 $8,050.00 $39,000.00 $30,950.00 384%<br />
comment: Level Comment<br />
Department Replacement 30' Trailer $39,000<br />
division total: trades $331,157.96 $437,575.10 $485,477.00 $492,600.00 $7,123.00<br />
1%<br />
department total: field operations & maintenance $2,846,908.86 $3,120,956.89 $3,394,163.00 $3,489,815.00 $95,652.00<br />
3%<br />
department 31 natural resources<br />
31 restoration<br />
4001 Full Time Salaries $270,049.85 $327,347.17 $329,270.00 $340,000.00 $10,730.00<br />
3%<br />
4002 Part-Time Salaries $18,564.48 $14,895.22 $28,000.00 $33,000.00 $5,000.00<br />
18%<br />
comment: Level Comment<br />
Department Additional Seasonal Staff $5,000<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
5001 Conferences & Meetings $3,759.69 $390.25 $3,370.00 $3,500.00 $130.00<br />
4%<br />
82 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
5090 Insurance-Employees $53,093.63 $62,940.82 $69,541.00 $71,500.00 $1,959.00<br />
3%<br />
5130 Telephone $4,639.71 $4,920.40 $5,200.00 $6,000.00 $800.00<br />
15%<br />
5140 Electricity & Water $2,899.56 $2,514.88 $5,000.00 $3,500.00 ($1,500.00) -30%<br />
5150 Gas $2,314.17 $1,909.23 $4,000.00 $3,000.00 ($1,000.00) -25%<br />
5210 Training $3,351.37 $1,646.68 $3,000.00 $3,000.00 $0.00<br />
0%<br />
6030 Field Supplies $0.00<br />
$0.00 $0.00 $60,000.00 $60,000.00<br />
6033 Wildlife Studies $0.00<br />
$0.00 $0.00 $35,000.00 $35,000.00<br />
comment: Level Comment<br />
Department Deer Studies $15,000<br />
6035 Native Seed $0.00<br />
$0.00 $0.00 $60,000.00 $60,000.00<br />
6070 Uniforms $1,641.58 $1,067.50 $3,000.00 $3,000.00 $0.00<br />
0%<br />
6100 Repair & Maint Vehicles $1,745.14 $5,377.72 $5,000.00 $5,000.00 $0.00<br />
0%<br />
6110 Repair & Maint Equipment $7,978.16 $11,555.15 $8,500.00 $15,000.00 $6,500.00<br />
76%<br />
6115 Rental Equipment $0.00 $0.00 $5,000.00 $5,000.00 $0.00<br />
0%<br />
6120 Fuel-Heating $0.00 $0.00 $3,000.00 $0.00 ($3,000.00) -100%<br />
6130 Fuel-Vehicles $7,500.00 $7,535.00 $7,500.00 $6,500.00 ($1,000.00) -13%<br />
7010 Automotive Equipment $30,283.98 $0.00 $42,000.00 $0.00 ($42,000.00) -100%<br />
7020 Machinery & Equipment $0.00 $109.99 $3,000.00 $14,500.00 $11,500.00 383%<br />
comment: Level Comment<br />
Department Replacement Tractor Tires $2,500<br />
Replacement Utility Vehicle $12,000<br />
department total: natural resources $407,821.32 $442,210.01 $524,381.00 $667,500.00 $143,119.00<br />
27%<br />
department 35 Planning & Acquisition<br />
35 Planning<br />
4001 Full Time Salaries $132,283.50 $142,489.49 $137,527.00 $142,000.00 $4,473.00<br />
3%<br />
4002 Part-Time Salaries $3,976.50 $4,308.63 $5,000.00 $5,000.00 $0.00<br />
0%<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
5001 Conferences & Meetings $1,404.59 $1,011.46 $1,780.00 $1,780.00 $0.00<br />
0%<br />
5070 Pr<strong>of</strong>essional Fees $0.00<br />
$0.00 $0.00 $15,000.00 $15,000.00<br />
comment: Level Comment<br />
Department Drainage Work $10,000<br />
Encroachment Work $5,000<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
83
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
5090 Insurance-Employees $13,012.68 $12,913.56 $13,565.00 $15,000.00 $1,435.00<br />
11%<br />
5130 Telephone $951.62 $1,011.45 $1,200.00 $2,000.00 $800.00<br />
67%<br />
5210 Training $90.00 $445.00 $1,000.00 $1,000.00 $0.00<br />
0%<br />
6015 Supplies $6,512.90 $3,859.47 $5,000.00 $4,000.00 ($1,000.00) -20%<br />
6080 Mileage $0.00 $27.20 $500.00 $600.00 $100.00<br />
20%<br />
6130 Fuel-Vehicles $1,500.00 $1,539.82 $1,500.00 $1,500.00 $0.00<br />
0%<br />
7001 Office Equipment $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
7020 Machinery & Equipment $0.00<br />
$199.99 $0.00 $0.00 $0.00<br />
department total: Planning & Acquisition $159,731.79<br />
department 41 community Affairs & education<br />
$167,806.07 $167,072.00 $187,880.00 $20,808.00<br />
12%<br />
41 community Affairs<br />
4001 Full Time Salaries $121,628.36 $131,205.61 $126,470.00 $130,000.00 $3,530.00<br />
3%<br />
4002 Part-Time Salaries $5,388.61 $8,005.58 $15,000.00 $20,000.00 $5,000.00<br />
33%<br />
comment: Level Comment<br />
Department Additional Part-Time Facility Assistants $5,000<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
5001 Conferences & Meetings $998.93 $3,983.04 $2,500.00 $2,500.00 $0.00<br />
0%<br />
5030 Public Relations $78,005.99 $79,597.63 $75,000.00 $75,000.00 $0.00<br />
0%<br />
5090 Insurance-Employees $31,797.71 $31,545.84 $33,078.00 $36,000.00 $2,922.00<br />
9%<br />
5130 Telephone $1,921.92 $5,066.76 $2,100.00 $3,300.00 $1,200.00<br />
57%<br />
5140 Electricity & Water $2,786.69 $4,002.05 $6,000.00 $6,000.00 $0.00<br />
0%<br />
5150 Gas $4,423.75 $1,426.48 $4,000.00 $4,000.00 $0.00<br />
0%<br />
5200 Association Dues $744.00 $334.00 $1,000.00 $1,000.00 $0.00<br />
0%<br />
5210 Training $159.90 $380.88 $1,000.00 $1,000.00 $0.00<br />
0%<br />
6010 Office Supplies $43.90 $102.56 $2,500.00 $2,500.00 $0.00<br />
0%<br />
6015 Supplies $978.35 $109.52 $2,000.00 $2,000.00 $0.00<br />
0%<br />
6080 Mileage $2,102.03 $1,603.33 $1,000.00 $1,700.00 $700.00<br />
70%<br />
6090 Repair & Maint Bldg & Grd $829.67 $4,699.79 $8,000.00 $10,400.00 $2,400.00<br />
30%<br />
comment: Level Comment<br />
Department Exterior Window Cleaning $1,000<br />
7001 Office Equipment $5,179.61<br />
$1,364.79 $0.00 $0.00 $0.00<br />
7020 Machinery & Equipment $0.00 $0.00 $750.00 $0.00 ($750.00) -100%<br />
8010 Contingencies $0.00 $0.00 $1,400.00 $0.00 ($1,400.00) -100%<br />
division total: community Affairs $256,989.42 $273,427.86 $281,798.00 $295,400.00 $13,602.00<br />
5%<br />
84 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Account number<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2011 Actual<br />
description<br />
Amount<br />
42 nature education<br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
4001 Full Time Salaries $206,953.14 $218,497.75 $218,237.00 $224,000.00 $5,763.00<br />
3%<br />
4002 Part-Time Salaries $19,439.47 $16,136.14 $18,623.00 $19,000.00 $377.00<br />
2%<br />
4010 Overtime $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
5001 Conferences & Meetings $1,126.54 $913.78 $1,500.00 $1,500.00 $0.00<br />
0%<br />
5090 Insurance-Employees $57,360.81 $48,328.98 $45,718.00 $48,000.00 $2,282.00<br />
5%<br />
5130 Telephone $8,923.70 $6,665.50 $9,000.00 $12,000.00 $3,000.00<br />
33%<br />
5140 Electricity & Water $1,613.64 $1,474.10 $3,500.00 $3,500.00 $0.00<br />
0%<br />
5150 Gas $4,451.29 $3,442.87 $5,000.00 $5,000.00 $0.00<br />
0%<br />
5200 Association Dues $204.00 $264.00 $250.00 $250.00 $0.00<br />
0%<br />
5210 Training $572.54 $180.90 $700.00 $700.00 $0.00<br />
0%<br />
6015 Supplies $1,688.67 $1,107.63 $3,000.00 $3,000.00 $0.00<br />
0%<br />
6020 Nature Center Supplies $8,969.91 $7,875.02 $12,700.00 $12,700.00 $0.00<br />
0%<br />
6070 Uniforms $770.08 $184.60 $750.00 $750.00 $0.00<br />
0%<br />
6080 Mileage $2,878.91 $4,590.64 $3,000.00 $3,500.00 $500.00<br />
17%<br />
6090 Repair & Maint Bldg & Grd $12,513.44 $14,280.43 $67,500.00 $29,000.00 ($38,500.00) -57%<br />
comment: Level Comment<br />
Department Wood Refinishing in Library at Creek Bend $2,000<br />
Exterior Window Cleaning $2,000<br />
Exhibit Lighting Upgrade $8,000<br />
Creek Bend Benches (2) $2,000<br />
6100 Repair & Maint Vehicles $94.89 $1,074.36 $1,000.00 $1,000.00 $0.00<br />
0%<br />
6110 Repair & Maint Equipment $533.61 $569.76 $2,000.00 $750.00 ($1,250.00) -63%<br />
6130 Fuel-Vehicles $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00<br />
0%<br />
7001 Office Equipment $1,648.26 $0.00 $5,600.00 $0.00 ($5,600.00) -100%<br />
7010 Automotive Equipment $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
division total: nature education $331,242.90 $327,086.46 $399,578.00 $366,150.00 ($33,428.00)<br />
-8%<br />
department total: community Affairs & education $588,232.32 $600,514.32 $681,376.00 $661,550.00 ($19,826.00)<br />
-3%<br />
department 51 Public safety<br />
51 Police<br />
4001 Full Time Salaries $346,039.55 $201,119.77 $359,265.00 $368,000.00 $8,735.00<br />
2%<br />
4002 Part-Time Salaries $94,525.35 $99,194.37 $112,695.00 $138,695.00 $26,000.00<br />
23%<br />
comment: Level Comment<br />
Department Part-Time Officer Salary Adjustment $26,000<br />
4010 Overtime $0.00 $0.00 $1,425.00 $3,000.00 $1,575.00 111%<br />
4020 Special Detail $0.00 $0.00 $800.00 $3,000.00 $2,200.00 275%<br />
5001 Conferences & Meetings $1,446.14 $1,407.77 $2,500.00 $6,000.00 $3,500.00 140%<br />
5090 Insurance-Employees $51,169.00 $52,122.60 $63,690.00 $65,000.00 $1,310.00<br />
2%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
85
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
Account number description<br />
5130 Telephone $10,244.18 $10,604.07 $12,766.00 $11,000.00 ($1,766.00) -14%<br />
5195 Dispatch Services $0.00 $0.00 $26,500.00 $27,800.00 $1,300.00<br />
5%<br />
5200 Association Dues $689.00 $924.00 $1,000.00 $1,200.00 $200.00<br />
20%<br />
5210 Training $1,701.00 $2,119.75 $3,000.00 $3,500.00 $500.00<br />
17%<br />
6015 Supplies $2,274.09 $133.25 $2,500.00 $3,000.00 $500.00<br />
20%<br />
6060 Police Supplies $36,324.06 $31,423.20 $14,000.00 $14,000.00 $0.00<br />
0%<br />
6070 Uniforms $1,720.77 $2,994.15 $4,000.00 $4,000.00 $0.00<br />
0%<br />
6090 Repair & Maint Bldg & Grd $1,044.00 $1,044.00 $2,500.00 $2,500.00 $0.00<br />
0%<br />
6100 Repair & Maint Vehicles $8,228.01 $12,399.22 $15,000.00 $15,000.00 $0.00<br />
0%<br />
6130 Fuel-Vehicles $32,200.00 $33,100.20 $32,200.00 $32,200.00 $0.00<br />
0%<br />
7010 Automotive Equipment $30,059.40 $0.00 $66,000.00 $70,000.00 $4,000.00<br />
6%<br />
comment: Level Comment<br />
Department Replacement Vehicles (2) $70,000<br />
7020 Machinery & Equipment $6,531.94<br />
$6,968.98 $0.00 $14,000.00 $14,000.00<br />
comment: Level Comment<br />
Department Portable Surveillance Camera $14,000<br />
department total: Public safety $624,196.49<br />
$455,555.33 $719,841.00 $781,895.00 $62,054.00<br />
9%<br />
Revenue Totals: $6,281,187.78 $6,638,881.55 $6,785,200.00 $7,316,100.00 $530,900.00<br />
8%<br />
Expense Totals $5,803,986.63 $6,045,574.28 $6,785,200.00 $7,316,100.00 $530,900.00<br />
8%<br />
fund total: general fund $477,201.15 $593,307.27 $0.00 $0.00 $0.00<br />
+++<br />
86 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Fund 02 - IMRF<br />
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong> FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Wood Betony<br />
Photo by Restoration Ecologist Ben Haberthur<br />
87
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88 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual<br />
Amount<br />
Account number description<br />
fund 02 il municipal retirement fund<br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3001 General Property Tax $342,593.57 $346,038.78 $366,091.00 $405,000.00 $38,909.00<br />
11%<br />
3010 State Replacement Tax $3,165.72 $2,715.66 $3,203.00 $2,470.00 ($733.00) -23%<br />
3020 Investment Income $194.91 $203.87 $1,000.00 $1,100.00 $100.00<br />
10%<br />
3041 Miscellaneous Income $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $345,954.20 $348,958.31 $370,294.00 $408,570.00 $38,276.00<br />
10%<br />
expenses<br />
department 12 finance & business<br />
division 13 imrf<br />
8020 I.M.R.F. $326,057.25 $349,895.45 $382,744.00 $408,570.00 $25,826.00<br />
7%<br />
department total: finance & business $326,057.25 $349,895.45 $382,744.00 $408,570.00 $25,826.00<br />
7%<br />
Revenue Totals: $345,954.20 $348,958.31 $370,294.00 $408,570.00 $38,276.00<br />
10%<br />
Expense Totals $326,057.25 $349,895.45 $382,744.00 $408,570.00 $25,826.00<br />
7%<br />
fund total: il municipal retirement fund $19,896.95 ($937.14) ($12,450.00) $0.00 $12,450.00 -100%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
89
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90 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Fund 03 - Construction<br />
& development<br />
<strong>Annual</strong> <strong>Budget</strong><br />
FY2013-2014<br />
Viola<br />
Photo by Restoration Ecologist Ben Haberthur<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
91
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92 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
New/Replacement Requests<br />
Construction & Development CONSTRUCTION Fund & DEVELOPMENT FUND<br />
New/Replacement Requests<br />
Projects<br />
Operations-Trades Replacement Restrooms at LeRoy Oakes $ 16,000<br />
Operations-Trades Raceway Woods Bridge Railings $ 20,000<br />
Operations-Trades Replacement Bridge-Great Western Trail $ 70,000<br />
Operations-Trades Paul Wolff Campground Improvements $ 265,000<br />
Operations-Trades Demolitions $ 250,000<br />
Operations-Trades Brunner Family FP Barn Ro<strong>of</strong> Repair $ 100,000<br />
Operations-Trades Fox River Bluff (Red Gate) Restrooms $ 16,000<br />
Fox River Trust Fabyan Bridge Repair/Replacement Project $ 495,000<br />
Planning Creek Bend Landscaping $ 40,000<br />
Planning Natural Resource Facility $ 1,200,000<br />
Planning Settlers Hill GC Improvements $ 550,000<br />
Planning Pingree Grove Drainage Work $ 15,000<br />
Planning LeRoy Oakes Parking Improvements Phase II $ 110,000<br />
Total $ 3,147,000<br />
Grants<br />
Planning Learning Tree Exhibit (Museum Grant) $ 204,800<br />
Planning Brunner Family FP (OSLAD Grant) $ 750,000<br />
Planning Dick Young FP (RTP Grant) $ 250,000<br />
Planning Freeman Kame FP (RTP Grant) $ 230,000<br />
Total $ 1,434,800<br />
Carry-Over<br />
Operations Carry-Over from FY13 <strong>Budget</strong> $ 989,704<br />
Natural Resources Carry-Over from FY13 <strong>Budget</strong> $ 423,240<br />
Planning Carry-Over from FY13 <strong>Budget</strong> $ 1,535,323<br />
Total $ 2,948,267<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
93
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
Account number description<br />
2011 Actual Amount 2012 Actual Amount<br />
2013 Adopted budget<br />
2014 Adopted budget<br />
2014 - 2013 budget<br />
variance Percentage %<br />
fund 03 construction & development fund<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3001 General Property Tax $164,420.18 $168,592.80 $171,606.00 $174,500.00 $2,894.00<br />
2%<br />
3020 Investment Income $118,609.42 $15,460.56 $6,000.00 $5,500.00 ($500.00)<br />
-8%<br />
3030 Federal & State Grants $848,815.00 $411,700.32 $0.00 $500,000.00 $500,000.00<br />
comment: Level Comment<br />
Department Big Rock Campground $400,000<br />
Museum Grant Fabyan Villa $100,000<br />
3031 Local Grants $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
3040 General Refunds $59,142.28 $49,367.27 $0.00 $550,000.00 $550,000.00<br />
comment: Level Comment<br />
Department <strong>County</strong> Landfill Fund Reimbursement $550,000<br />
3041 Miscellaneous Income $11,213.29<br />
$7,501.93 $0.00 $0.00 $0.00<br />
3048 Rental- Strikers Club $0.00<br />
$0.00 $0.00 $65,000.00 $65,000.00<br />
3065 FVIA - License Fee $0.00 $224,025.03 $305,418.00 $314,583.00 $9,165.00<br />
3%<br />
3090 Proceeds From Bond Sales $4,532,906.13<br />
$0.00 $0.00 $0.00 $0.00<br />
3100 Interfund Transfers $0.00<br />
$0.00 $0.00 $250,000.00 $250,000.00<br />
comment: Level Comment<br />
Department From Land Acquisition Fund for Demolitions<br />
Revenue Totals $5,735,106.30 $876,647.91 $483,024.00 $1,859,583.00 $1,376,559.00 285%<br />
expenses<br />
department 21 field operations & maintenance<br />
division 24 trades<br />
5072 Trail Resurfacing $0.00 $0.00 $275,000.00 $350,000.00 $75,000.00<br />
27%<br />
comment: Level Comment<br />
Department Carry-over From FY13 <strong>Budget</strong> $275,000<br />
6090 Repair & Maint Bldg & Grd $46,865.21 $95,607.49 $212,336.00 $259,924.00 $47,588.00<br />
22%<br />
comment: Level Comment<br />
Department Replacement Restrooms at LeRoy Oakes $16,000<br />
Raceway Woods Bridge Railings $20,000<br />
Brunner Family FP Barn Ro<strong>of</strong> Repair $100,000<br />
Carry-over From FY13 <strong>Budget</strong> $123,924<br />
6095 ADA Projects $0.00<br />
$0.00 $0.00 $150,000.00 $150,000.00<br />
7030 Buildings $156,710.63 $1,200.00 $154,820.00 $0.00 ($154,820.00) -100%<br />
94 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
Account number description<br />
2011 Actual Amount 2012 Actual Amount<br />
2013 Adopted budget<br />
2014 Adopted budget<br />
2014 - 2013 budget<br />
variance Percentage %<br />
7050 Land Area Development $592,326.28 $884,153.71 $1,144,925.00 $1,191,780.00 $46,855.00<br />
4%<br />
comment: Level Comment<br />
Carry-over From FY13 <strong>Budget</strong> $590,780<br />
8010 Contingencies $0.00 $0.00 $25,000.00 $0.00 ($25,000.00) -100%<br />
department total: field operations & maintenance $795,902.12 $980,961.20 $1,812,081.00 $1,951,704.00 $139,623.00<br />
8%<br />
department 31 natural resources<br />
Department Replacement Bridge on Great Western Trail $70,000<br />
Paul Wolff Campground Roadway & Campsite Imp. $265,000<br />
Demolitions $250,000<br />
Fox River Bluff (Red Gate) Restrooms $16,000<br />
31 restoration<br />
5070 Pr<strong>of</strong>essional Fees $49,298.87 $88,553.08 $416,510.00 $100,704.00 ($315,806.00)<br />
-76%<br />
comment: Level Comment<br />
Department Carry-over From FY13 <strong>Budget</strong> $100,704<br />
6050 Restoration Supplies $42,392.89 $37,458.47 $60,000.00 $0.00 ($60,000.00) -100%<br />
7040 Fox River Trust $12,499.98 $237,500.00 $675,000.00 $680,000.00 $5,000.00<br />
1%<br />
comment: Level Comment<br />
Department Fabyan Bridge Repair/Replacement Engineering $495,000<br />
7060 Restoration $360,786.42 $359,920.19 $820,225.00 $322,536.00 ($497,689.00)<br />
-61%<br />
comment: Level Comment<br />
Department Carry-over From FY13 <strong>Budget</strong> $322,536<br />
7062 Reforestation Program $0.00<br />
$0.00 $0.00 $100,000.00 $100,000.00<br />
7063 Tree & Brush Thinning $0.00<br />
$0.00 $0.00 $125,000.00 $125,000.00<br />
7064 Weed Management $0.00<br />
$0.00 $0.00 $100,000.00 $100,000.00<br />
8010 Contingencies $0.00 $0.00 $25,000.00 $0.00 ($25,000.00) -100%<br />
department total: natural resources $464,978.16 $723,431.74 $1,996,735.00 $1,428,240.00 ($568,495.00)<br />
-28%<br />
department 35 Planning & Acquisition<br />
35 Planning<br />
5070 Pr<strong>of</strong>essional Fees $266,883.33 $215,896.34 $1,353,600.00 $246,596.00 ($1,107,004.00)<br />
-82%<br />
comment: Level Comment<br />
Department Carry-over From FY13 $246,596<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
95
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
Account number description<br />
2011 Actual Amount 2012 Actual Amount<br />
2013 Adopted budget<br />
2014 Adopted budget<br />
2014 - 2013 budget<br />
variance Percentage %<br />
7050 Land Area Development $2,110,181.65 $2,512,420.47 $4,768,935.00 $4,688,527.00 ($80,408.00)<br />
-2%<br />
comment: Level Comment<br />
Department Creek Bend Landscaping $40,000<br />
Natural Resource Facility $1,200,000<br />
Settlers Hill G.C. Improvements $550,000<br />
Pingree Grove Drainage Work $15,000<br />
LeRoy Oakes Parking Improvements Phase II $110,000<br />
Learning Tree Exhibit $204,800 (Museum Grant)<br />
Brunner Family F.P. $750,000 (OSLAD Grant)<br />
Dick Young F.P. $250,000 (RTP Grant)<br />
Freeman Kame F.P. $230,000 (RTP Grant)<br />
Department Carry-over From FY13 $1,288,727<br />
7051 Non-Capital Outlay $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
department total: Planning & Acquisition $2,377,064.98 $2,728,316.81 $6,122,535.00 $4,935,123.00 ($1,187,412.00)<br />
-19%<br />
Revenue Totals: $5,735,106.30 $876,647.91 $483,024.00 $1,859,583.00 $1,376,559.00 285%<br />
Expense Totals $3,637,945.26 $4,432,709.75 $9,931,351.00 $8,315,067.00 ($1,616,284.00)<br />
-16%<br />
fund total: construction & development fund $2,097,161.04 ($3,556,061.84) ($9,448,327.00) ($6,455,484.00) $2,992,843.00<br />
-32%<br />
96 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Fund 04 - Bond & Interest<br />
<strong>Annual</strong> <strong>Budget</strong><br />
FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Wild Hyacinth<br />
Photo by Restoration Ecologist Ben Haberthur<br />
97
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98 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual 2012 Actual 2013 Adopted 2014 Adopted 2014 - 2013 budget<br />
Account number description<br />
Amount Amount<br />
budget<br />
budget<br />
variance Percentage %<br />
fund 04 debt service fund<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3001 General Property Tax $25,040,391.80 $25,943,317.82 $28,801,697.00 $27,036,469.00 ($1,765,228.00)<br />
-6%<br />
3010 State Replacement Tax $229,154.00 $201,641.44 $231,000.00 $83,500.00 ($147,500.00)<br />
-64%<br />
3020 Investment Income $18,592.75 $11,909.51 $20,000.00 $62,000.00 $42,000.00 210%<br />
3041 Miscellaneous Income $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
3090 Proceeds From Bond Sales $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $25,288,138.55 $26,156,868.77 $29,052,697.00 $27,181,969.00 ($1,870,728.00)<br />
-6%<br />
expenses<br />
department 12 finance & business<br />
division 14 debt service<br />
8030 Miscellaneous Fees $13,819.01 $2,480.00 $15,000.00 $15,000.00 $0.00<br />
0%<br />
8040 Bond Expense $14,410,000.00 $38,323,524.05 $18,035,000.00 $18,115,000.00 $80,000.00<br />
0%<br />
8050 Interest Expense $10,218,381.26 $10,705,797.16 $9,812,975.00 $8,014,050.00 ($1,798,925.00)<br />
-18%<br />
department total: finance & business $24,642,200.27 $49,031,801.21 $27,862,975.00 $26,144,050.00 ($1,718,925.00)<br />
-6%<br />
Revenue Totals: $25,288,138.55 $26,156,868.77 $29,052,697.00 $27,181,969.00 ($1,870,728.00)<br />
-6%<br />
Expense Totals $24,642,200.27 $49,031,801.21 $27,862,975.00 $26,144,050.00 ($1,718,925.00)<br />
-6%<br />
fund total: debt service fund $645,938.28 ($22,874,932.44) $1,189,722.00 $1,037,919.00 ($151,803.00)<br />
-13%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
99
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100 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Fund 05 - Land Acquisition<br />
<strong>Annual</strong> <strong>Budget</strong><br />
FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Blue-Eyed Mary<br />
Photo by Restoration Ecologist Ben Haberthur<br />
101
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102 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual 2012 Actual 2013 Adopted 2014 Adopted 2014 - 2013 budget<br />
Account number description<br />
Amount Amount<br />
budget<br />
budget<br />
variance Percentage %<br />
fund 05 land Acquistion fund<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3020 Investment Income $2,790.99 $14,304.47 $2,000.00 $3,500.00 $1,500.00<br />
75%<br />
3030 Federal & State Grants $0.00 $1,500,000.00 $0.00 $0.00 $0.00<br />
3031 Local Grants $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
3041 Miscellaneous Income $535,534.00 $24,787.66 $5,000.00 $3,000.00 ($2,000.00) -40%<br />
3090 Proceeds From Bond Sales $25,686,468.06<br />
$0.00 $0.00 $0.00 $0.00<br />
3100 Interfund Transfers $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $26,224,793.05 $1,539,092.13 $7,000.00 $6,500.00 ($500.00)<br />
-7%<br />
expenses<br />
department 35 Planning & Acquisition<br />
division 36 land Acquisition<br />
5080 Legal Fees $1,085.04 $122.81 $10,000.00 $1,000.00 ($9,000.00) -90%<br />
5180 Consulting Services $72,721.69 $72,255.70 $100,000.00 $40,000.00 ($60,000.00) -60%<br />
comment: Level Comment<br />
Department Bricor Consulting<br />
Schrader Consulting<br />
5190 Surveys & Appraisals $41,970.00 $11,500.00 $50,000.00 $25,000.00 ($25,000.00) -50%<br />
7080 Land Acquistion $7,011,207.14 $12,872,238.80 $9,610,150.00 $8,000,000.00 ($1,610,150.00) -17%<br />
8010 Contingencies $0.00 $0.00 $10,000.00 $0.00 ($10,000.00) -100%<br />
8070 Interfund Transfers $0.00<br />
$0.00 $0.00 $250,000.00 $250,000.00<br />
comment: Level Comment<br />
Department To Construction & Development Fund for Demolitions $250,000<br />
department total: Planning & Acquisition $7,126,983.87 $12,956,117.31 $9,780,150.00 $8,316,000.00 ($1,464,150.00) -15%<br />
Revenue Totals: $26,224,793.05 $1,539,092.13 $7,000.00 $6,500.00 ($500.00)<br />
-7%<br />
Expense Totals $7,126,983.87 $12,956,117.31 $9,780,150.00 $8,316,000.00 ($1,464,150.00) -15%<br />
fund total: land Acquistion fund $19,097,809.18 ($11,417,025.18) ($9,773,150.00) ($8,309,500.00) $1,463,650.00 -15%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
103
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104 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Fund 06 - Insurance Liability<br />
<strong>Annual</strong> <strong>Budget</strong><br />
FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Sensitive Fern<br />
Photo by Restoration Ecologist Ben Haberthur<br />
105
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106 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2011 Actual<br />
Account number description<br />
Amount<br />
fund 06 insurance liability fund<br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2012 Actual<br />
Amount<br />
2013 Adopted<br />
budget<br />
2014 Adopted<br />
budget<br />
2014 - 2013 budget<br />
variance<br />
Percentage<br />
%<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3001 General Property Tax $204,752.59 $223,916.81 $260,000.00 $259,800.00 ($200.00)<br />
0%<br />
3020 Investment Income $862.28 $674.70 $1,200.00 $2,400.00 $1,200.00 100%<br />
3041 Miscellaneous Income $7,945.22<br />
$0.00 $0.00 $0.00 $0.00<br />
3100 Interfund Transfers $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $213,560.09 $224,591.51 $261,200.00 $262,200.00 $1,000.00<br />
0%<br />
expenses<br />
department 12 finance & business<br />
division 15 insurance liability<br />
5080 Legal Fees $1,892.98 $1,128.36 $50,000.00 $0.00 ($50,000.00) -100%<br />
5100 Insurance-General $101,790.84 $93,612.70 $110,000.00 $97,500.00 ($12,500.00) -11%<br />
5110 Worker's Compensation $90,007.98 $94,889.64 $110,000.00 $110,000.00 $0.00<br />
0%<br />
5120 Unemployment Compensation $12,837.56 $13,025.81 $18,000.00 $22,000.00 $4,000.00<br />
22%<br />
department total: finance & business $206,529.36 $202,656.51 $288,000.00 $229,500.00 ($58,500.00) -20%<br />
Revenue Totals: $213,560.09 $224,591.51 $261,200.00 $262,200.00 $1,000.00<br />
0%<br />
Expense Totals $206,529.36 $202,656.51 $288,000.00 $229,500.00 ($58,500.00) -20%<br />
fund total: insurance liability fund $7,030.73 $21,935.00 ($26,800.00) $32,700.00 $59,500.00 -222%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
107
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108 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong><br />
Fund 07 - enterprise<br />
FY2013-2014<br />
Indigo Bush<br />
Photo by Restoration Ecologist Ben Haberthur<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
109
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110 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual 2012 Actual 2013 Adopted 2014 Adopted 2014 - 2013 budget<br />
Account number description<br />
Amount Amount<br />
budget<br />
budget<br />
variance Percentage %<br />
fund 07 events & cultural fund<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3020 Investment Income $4,567.43 $3,474.22 $9,000.00 $5,000.00 ($4,000.00)<br />
-44%<br />
3030 Federal & State Grants $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
3041 Miscellaneous Income $22,969.30<br />
$0.00 $0.00 $0.00 $0.00<br />
3048 Rental- Strikers Club $60,000.00 $78,000.00 $65,000.00 $0.00 ($65,000.00) -100%<br />
3054 Baseball Income $1,186,714.29 $508,285.33 $1,170,000.00 $1,170,000.00 $0.00<br />
0%<br />
3200 Disposal <strong>of</strong> Capital Assets-GAIN $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $1,274,251.02 $589,759.55 $1,244,000.00 $1,175,000.00 ($69,000.00)<br />
-6%<br />
expenses<br />
department 41 community Affairs & education<br />
division 43 events & cultural centers<br />
5010 Audit Management Services $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
6090 Repair & Maint Bldg & Grd $115.00<br />
$90.00 $0.00 $0.00 $0.00<br />
6110 Repair & Maint Equipment $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
7090 Depreciation $744,999.96 $725,437.01 $762,941.00 $760,000.00 ($2,941.00)<br />
0%<br />
7095 Disposal <strong>of</strong> Capital Assets-LOSS $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
8030 Miscellaneous Fees $432.50 $18,428.00 $1,000.00 $1,000.00 $0.00<br />
0%<br />
8040 Bond Expense $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
8050 Interest Expense $380,802.76 $387,112.76 $371,534.00 $357,697.00 ($13,837.00)<br />
-4%<br />
8070 Interfund Transfers $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
department total: community Affairs & education $1,126,350.22 $1,131,067.77 $1,135,475.00 $1,118,697.00 ($16,778.00)<br />
-1%<br />
Revenue Totals: $1,274,251.02 $589,759.55 $1,244,000.00 $1,175,000.00 ($69,000.00)<br />
-6%<br />
Expense Totals $1,126,350.22 $1,131,067.77 $1,135,475.00 $1,118,697.00 ($16,778.00)<br />
-1%<br />
fund total: events & cultural fund $147,900.80 ($541,308.22) $108,525.00 $56,303.00 ($52,222.00)<br />
-48%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
111
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112 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
Fund 08 - Social Security<br />
<strong>Annual</strong> <strong>Budget</strong><br />
FY2013-2014<br />
Skunk Cabbage<br />
Photo by Restoration Ecologist Ben Haberthur<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
113
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114 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
2014 <strong>Annual</strong> <strong>Budget</strong><br />
2011 Actual 2012 Actual 2013 Adopted 2014 Adopted 2014 - 2013 budget<br />
Account number description<br />
Amount Amount<br />
budget<br />
budget<br />
variance Percentage %<br />
fund 08 social security fund<br />
revenue<br />
department 00 revenue<br />
division 00 revenue<br />
3001 General Property Tax $299,634.17 $312,352.12 $317,975.00 $307,400.00 ($10,575.00)<br />
-3%<br />
3010 State Replacement Tax $2,768.85 $1,840.68 $2,800.00 $1,670.00 ($1,130.00)<br />
-40%<br />
3020 Investment Income $194.91 $231.98 $500.00 $1,200.00 $700.00<br />
140%<br />
3040 General Refunds $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
3041 Miscellaneous Income $0.00<br />
$0.00 $0.00 $0.00 $0.00<br />
Revenue Totals $302,597.93 $314,424.78 $321,275.00 $310,270.00 ($11,005.00)<br />
-3%<br />
expenses<br />
department 12 finance & business<br />
division 16 social security<br />
8060 Social Security Tax $260,472.20 $271,804.17 $298,305.00 $310,270.00 $11,965.00<br />
4%<br />
department total: finance & business $260,472.20 $271,804.17 $298,305.00 $310,270.00 $11,965.00<br />
4%<br />
Revenue Totals: $302,597.93 $314,424.78 $321,275.00 $310,270.00 ($11,005.00)<br />
-3%<br />
Expense Totals $260,472.20 $271,804.17 $298,305.00 $310,270.00 $11,965.00<br />
4%<br />
fund total: social security fund $42,125.73 $42,620.61 $22,970.00 $0.00 ($22,970.00) -100%<br />
revenue grand totals: $65,665,588.92 $36,689,224.51 $38,524,690.00 $38,520,192.00 ($4,498.00)<br />
0%<br />
expense grand totals: $43,130,525.06 $74,421,626.45 $56,464,200.00 $52,158,254.00 ($4,305,946.00)<br />
-8%<br />
net grand totals: $22,535,063.86 ($37,732,401.94) ($17,939,510.00) ($13,638,062.00) $4,301,448.00<br />
-24%<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
115
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116 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong><br />
<strong>Budget</strong> ordinance<br />
FY2013-2014<br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
Bloodroot<br />
Photo by Restoration Ecologist Ben Haberthur<br />
117
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118 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Budget</strong> Ordinance<br />
<strong>Forest</strong> PReserve <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong><br />
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
119
120 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
121
122 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
<strong>Annual</strong> <strong>Budget</strong> - FY 2013-14<br />
123
124 <strong>Forest</strong> <strong>Preserve</strong> <strong>District</strong> <strong>of</strong> <strong>Kane</strong> <strong>County</strong>
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