OFFICE OF THE CHAMPAIGN COUNTY EXECUTIVE

1776 East Washington Street, Urbana, Illinois 61802-4581

Darlene A. Kloeppel, County Executive

To: Chairman Giraldo Rosales and Honorable Members of the Champaign County Board

Fr: Darlene Kloeppel, County Executive; and

Tami Ogden, Deputy Director of Finance

RE: Letter of Transmittal – FY2020 Budget

The Fiscal Year (FY) 2020 Annual Budget, for the period beginning January 1, 2020 and
ending December 31, 2020, is presented for your consideration and approval. The budget
was developed in accordance with Resolution No. 2019-131, and pursuant to Illinois
Statutes (55 ILCS 5/2-5009 and 55 ILCS 5/6-1001). The consolidated budget is submitted
with revenue of $129,145,592 and expenditure of $129,689,501, and complies with
relevant Champaign County financial policies. This transmittal letter is intended to provide
an executive summary and overview of the budget document.

Budget Document Overview

The budget document provides extensive financial information for every component of
Champaign County government. The budget is divided into nine sections further explained in
How to Use This Document, which is part of the Introduction section of the budget.

The FY2020 budget includes fifty-two funds, with each fund containing at least one
department budget. The Department/Fund Relationship matrix illustrates the relationship
between the County’s financial structure and its organizational structure.

Economic Environment

Per the Conference Board Consumer Confidence Survey, trade and tariff issues have
generated volatility, thereby affecting consumer confidence levels. Senior Director of
Economic Indicators Lynn Franco states, “While confidence could continue hovering around
current levels for months to come, at some point this continued uncertainty will begin to
diminish consumers’ confidence in the expansion.”1 In September the University of Illinois
Flash Index, designed to give a quick reading of the state economy, hit 105.5, following a
year-to-date low of 105.1 in August.2 Compared to the year-ago submission of the FY2019
budget, the Flash Index reading was 105.2. Total FY2019 sales and use taxes are projected
to decline slightly compared to FY2018 totals, with the FY2020 budget reflecting a 2% total
increase over FY2019 projections. Use tax is budgeted to reflect the strongest growth at 7%.

1
https://www.conference-board.org/data/consumerconfidence.cfm
2
https://igpa.uillinois.edu/Report/flash-index-september2019

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Legislation enacted by the Illinois General Assembly will change the way sales taxes are
collected and remitted by remote retailers and marketplace facilitators effective July 2020.
State and locally-imposed sales taxes will be imposed based on the jurisdiction where a
product is delivered. Under the new law, some taxes presently being distributed as Use tax,
will be distributed as sales tax. The table below shows total sales tax revenues for fiscal
years 2016 through 2018, as well as FY2019 projections and FY2020 budget.

Sales and Use Tax

$14,000,000

$12,000,000

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$0
FY2016 FY2017 FY2018 FY2019 Projected FY2020 Budget

Quarter-Cent Public Safety One-Cent Use

In August 2019, the Illinois’ unemployment rate was 4%, down from 4.2% in the year-ago
period. The August 2019 rate for Champaign County matched the national rate at 3.7%, and
reflects a significant decrease in the local rate compared to 4.8% in August 2018.3

According to the Champaign County Association of Realtors, year-to-date home sales as of

August 2019 are down 8.9 percent compared to the same period last year; however,
median home sale prices are up 14% at $165,000.4 Growth in this sector is important for
the county as property taxes represent a major segment of its revenue sources. Equalized
Assessed Valuation (EAV) for revenue year 2018 exceeded $4 billion for the first time ever,
and reflects a 4 percent increase over revenue year 2017, with growth in EAV from new
construction at $97.5 million. The County’s total EAV, tax rate, and property tax extension
comparison for tax levy years 2009 through 2018 is shown in the following table.

Tax Levy % Increase/ Tax Rate/$100 Property Tax

Year EAV Decrease of EAV Extension
2009 $ 3,537,653,786 1.5% 0.7487 $ 26,607,976
2010 $ 3,561,497,476 0.7% 0.7688 $ 27,506,700
2011 $ 3,546,623,981 -0.4% 0.7841 $ 27,911,272
2012 $ 3,532,086,251 -0.4% 0.8138 $ 28,832,637
2013 $ 3,479,591,533 -1.5% 0.8511 $ 29,700,112

3
https://fred.stlouisfed.org/release/tables?rid=116&eid=254133#snid=254143
4

http://www.champaigncountyassociationofrealtors.com/News/TabId/101/ArtMID/469/ArticleID/360/Champaign-
County-Area-Median-Home-Prices-Increase-in-August.aspxh

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 Tax Levy % Increase/ Tax Rate/$100 Property Tax
Year EAV Decrease of EAV Extension
2014 $ 3,532,923,580 1.5% 0.8255 $ 30,598,651
2015 $ 3,600,615,388 1.9% 0.8322 $ 31,404,567
2016 $ 3,806,286,018 5.7% 0.8458 $ 32,245,372
2017 $ 3,972,464,264 4.4% 0.8481 $ 33,737,737
2018 $ 4,132,219,001 4.0% 0.8157 $ 33,706,510*
*Nursing Home GO bonds were defeased in 2019 resulting in the abatement of the
2018 property tax levied for that debt service.

Revenues and Expenditures

Revenue for all county funds in FY2020 is budgeted to increase $8.4 million (+6.9%)
compared to the original FY2019 budget. Significant growth is attributed to increases in
federal and state funding for highway motor fuel taxes, and Regional Planning Commission
(RPC) Early Childhood Education and Independent Service Coordination (ISC) programs.

Property tax revenue in the FY2020 budget includes approximately $1.06 million the County
is uncertain whether it will receive. The property tax levy was prepared in order to capture
new growth revenue in the event the OSF and Carle properties are assessed as non-exempt
in the upcoming levy year. The Board of Review will make the initial determination as to
whether this happens, based upon the submissions of each hospital and the state of the law
at the time the Board of Review acts. If the EAV associated with the hospital properties is
included in the extension and the properties are treated as non-exempt, the Property Tax
Extension Limitation Law (PTELL) will not prevent the County from capturing new revenue
associated with them.

Expenditure for all county funds in FY2020 is budgeted to increase $6.7 million (+5.5%)
compared to the original FY2019 budget, and is predominantly attributed to increases in
personnel and services categories. Personnel expenditure growth reflects employee wage
increases, higher IMRF rates, and staffing increases to accommodate expansion of RPC
programs. The FY2020 budget includes a net increase of 75 full-time employees within RPC
and Head Start funds. Increased services expenditures reflect increased contributions and
grants within the Mental Health Board and Developmental Disabilities Board funds,
computer/information technology services increases due updating and implementing
software, office rental expenditures for RPC Early Childhood program expansion, and energy
assistance for RPC Energy Assistance program expansion.

The $544,000 revenue to expenditure deficit is the result of combining current fiscal year
revenues with funds reserved in prior fiscal years for planned projects and replacements
scheduled in FY2020. The FY2020 budget is balanced per Champaign County’s Financial
Policies.

Investment in Facilities and Technology

The County continues to increase its investment in facilities and technology, which have
been deferred over time due to budget constraints. The FY2020 budget includes $2.2

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million for facility improvements per the 10-Year Capital Facilities Plan. In October 2019, the
newly formed Information Technology Planning Committee began meeting to develop a plan
for the County’s aging software and technology systems. The FY2020 budget includes
appropriation for replacing the County’s in–house financial system with a modern Enterprise
Resource Planning (ERP) system, for which an RFP was issued in October 2019. Following
implementation of real estate tax cycle software in 2019, the FY2020 budget includes
funding for Computer Assisted Mass Appraisal (CAMA) software, enabling digitization of
property record cards with a sketching and valuation system providing assessment
uniformity and online record accessibility.

General Fund

In the General Fund, revenue and expenditure are budgeted respectively at $40,783,194
and $40,308,522. The budget surplus of $475,000 is attributed to property tax revenue,
which as explained previously, the County is uncertain whether it will receive. The receipt of
additional revenue in FY2020 will be utilized to improve fund reserves. The General Fund
balance target is set at 16.7%, or two months of operating expenditure. Per Champaign
County’s financial policies the FY2020 General Fund budget is a balanced budget.

Revenue growth measures $1.3 million, or 3.2% year-over-year with the largest increase in
the federal, state and local revenue category, mainly due to full allocation of salary
reimbursement from the Administrative Office of the Illinois Courts (AOIC). Expenditure
growth measures $1.7 million, or 4.3% year-over-year with increases in all expenditure
categories except debt. The greatest expenditure increase is in the Interfund expenditure
category, and is the result of a larger transfer to the Capital Asset Replacement Fund (CARF)
for investment in County facilities.

In FY2020, the County Clerk’s Office will purchase new election tabulators, as production
and software for the County’s current tabulators has been discontinued. The County Board
identified the need to provide the necessary equipment and software for an accessible, safe
and secure 2020 election as a budget priority in the Budget Process Resolution.

Nursing Home Fund

In April 2019, the Champaign County Nursing Home was sold to Extended Care Clinical, LLC
and Altitude Health Services, Inc. Following the sale of the Home, proceeds were used to
redeem the 2015 Bonds and defease the 2011 Bonds. As of September 2019, the Nursing
Home owed other County funds nearly $10 million. The County’s Self-Funded Insurance
Fund has been significantly impacted due to a continued obligation to pay defense attorney
fees and claims settlements. In FY2020, under the Property Tax Extension Limitation Law
(PTELL), the tax levy previously allocated for Nursing Home operations will go exclusively
towards the Home’s outstanding balance owed to the Self-Funded Insurance Fund. The
FY2020 Nursing Home budget includes nominal revenues and expenditures, which are
explained in the Nursing Home Summary budget document.

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Financial Concerns

The impact of both legislative and administrative decisions made at the state level continue
to alter and weaken some county revenue streams.

State Funding Cuts, Diversions and Legislation.

• Income Tax. The state legislature implemented a one-time, 10% cut to Income tax
from July 1, 2017 through June 30, 2018. Rather than letting the cut expire as
proposed, the legislature extended a 5% cut effective July 2018, extended again in
July 2019. As of September 2019, the cut has resulted in the loss of $520,000.

• Sales Tax. A 2% collection fee was imposed on Public Safety Sales Tax revenues in
July 2017, and reduced to 1.5% in July 2018. The fee is expected to be permanent
and since inception has cost the County $188,000.

• Personal Property Replacement Tax (PPRT). The state’s continued diversion of PPRT
funds prior to application of the funding formula for distribution to local governments
increases each fiscal year. In 2009, diversions totaled $21,643 and in 2020 total
diversions exceed $300 million.

• AOIC funding. The Administrative Office of the Illinois Courts provides reimbursement
for a portion of the Juvenile Detention Center and Probation and Court Services
personnel costs. After full funding in state FY2015, the County’s allocation
significantly declined in years 2016 through 2019. Full funding was restored in state
FY2020; however, the level of reimbursement in future fiscal years is uncertain.

• The Criminal and Traffic Assessment Act effective July 2019, significantly changed
the fines and fees collected through the courts and distributed to County funds. In
summary, the act creates a set of criminal assessment schedules and punitive fines,
sets a maximum on civil filing and appearance fees, and creates a graduated fee
waiver that will apply to indigency orders in both civil and criminal cases. The impact
of these changes will affect multiple county funds including the General Fund and
some special revenue funds. In FY2020 fee and fine revenues are budgeted
conservatively as the County is unable to fully assess the impact of allowable fee
waivers based on the financial ability of an individual to pay.

Facilities Maintenance and Planning.

The County Board approved a 10-Year Capital Facilities Plan in May 2018. The plan calls for
an investment of $23 million through FY2029, and prioritizes building envelopes,
mechanicals, mechanical controls, business continuation/emergency preparedness, and
parking lot/sidewalk maintenance. Interior improvements such as paint, carpeting, and
flooring are not funded in the plan.

Facilities not included in the plan are the Sheriff’s Office and downtown Correctional Center.
Per a 2015 Facilities Condition Report, these facilities are categorized as poor, and have
either “more significant deficiencies that require replacement or repair, or a larger quantity
of components needing to be upgraded or repaired.” The 5-25 year DMB for these facilities

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was $9 million in 2015, and has likely increased since that time. At its October 2019
meeting, the County Board will consider the Champaign County Public Safety Facility Master
Plan Update as it continues discussions regarding a plan for these facilities.

Acknowledgements

We wish to acknowledge the outstanding cooperation and collaboration among all county
elected officials, department heads, and County Board members in the preparation of the
fiscal year 2020 budget. We also extend our special thanks to staff members providing
crucial assistance in the development and completion of this budget document: Isak
Griffiths, Deputy Director of Administration; Bill Simmering, Business Applications Developer;
Andy Rhodes, Information Technology Director; Gabe Lewis, Planner II; Megan Robison,
Administrative Assistant; and Rita Kincheloe, Executive Assistant to the County Executive.

On behalf of our officials and staff, we are pleased to present to you the fiscal year 2020
Champaign County Budget.

Respectfully submitted,

Darlene A. Kloeppel Tami Ogden

County Executive Deputy Director of Finance

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FY2020 BUDGET SUMMARY

FY2020 Champaign County Budget

Revenue $129,145,592
Expenditure $129,689,501

The Champaign County budget is prepared by the County Executive per 55 ILCS 5/2-5009 in
conjunction with the County’s elected officials and department heads, and submitted to the
County Board for its approval. The County Board receives and places the budget on file for
public review in October, with final approval scheduled for November 21, 2019. The FY2020
budget is a balanced budget per Champaign County’s Financial Policies. The nominal revenue
to expenditure deficit is the result of appropriating reserve balances within individual funds for
planned projects and capital expenditures.

Budgeted revenue includes $1.06 million in property tax revenue the County is uncertain
whether it will receive in FY2020. The property tax levy was prepared in order to capture new
growth revenue in the event the OSF and Carle properties are assessed as non-exempt in the
upcoming levy year. The Board of Review will make the initial determination as to whether this
happens, based upon the submissions of each hospital and the state of the law at the time the
Board of Review acts. If the EAV associated with the hospital properties is included in the

FY2020 Budget 63 Budget Summary

Champaign County, Illinois All Funds
145
extension and the properties are treated as non-exempt, the Property Tax Extension Limitation
Law (PTELL) will not prevent the County from capturing new revenue associated with them.

The following table reflects an aggregated roll-up of the FY2020 Champaign County Budget.

FY2019 FY2019
FY2018 FY2020 $ %
Original Projected
Actual Budget Variance Variance
Champaign County Budget Budget Budget
Property Taxes 34,245,832 36,961,526 34,504,997 37,131,941 170,415 0.5%
Federal State & Local Shared 22,914,147 22,494,846 24,264,373 25,706,523 3,211,677 14.3%
Licenses & Permits 2,502,423 2,093,149 2,042,606 2,071,865 (21,284) -1.0%
Grants 21,104,513 23,925,537 26,070,517 27,026,890 3,101,353 13.0%
Local Gov. Reimbursement 3,556,621 3,606,949 3,918,021 4,144,622 537,673 14.9%
Fees & Fines 24,344,354 14,568,720 14,031,343 12,756,923 (1,811,797) -12.4%
Miscellaneous 8,353,595 8,978,829 17,291,823 9,392,744 413,915 4.6%
Interfund Revenue 8,725,641 8,146,111 18,446,623 10,914,084 2,767,973 34.0%
TOTAL REVENUE 125,747,126 120,775,667 140,570,303 129,145,592 8,369,925 6.9%
Personnel 61,889,969 59,533,389 60,991,544 63,438,055 3,904,666 6.6%
Commodities 6,017,236 4,676,265 4,715,174 4,591,803 (84,462) -1.8%
Services 40,853,297 38,459,511 39,780,065 41,300,205 2,840,694 7.4%
Capital 4,461,679 7,162,529 8,046,074 8,646,113 1,483,584 20.7%
Non-Cash Expense 125,521 175,000 165,000 165,000 (10,000) -5.7%
Interfund Expenditure 6,804,626 8,531,151 14,230,727 8,954,308 423,157 5.0%
Debt 4,334,940 4,436,718 11,247,501 2,594,017 (1,842,701) -41.5%
TOTAL EXPENDITURE 124,487,268 122,974,563 139,176,085 129,689,501 6,714,938 5.5%
140.6
139.2
125.7
124.5

129.7
129.1

Revenues
Expenditures
Ending Fund Balance
46.6

47.5
48.0

FY2018 Actual FY2019 Projected FY2020 Budget

Budget

FY2020 Budget 64 Budget Summary

Champaign County, Illinois All Funds
146
 FY2020 Total Budgeted Revenue $129,145,592
A 6.9% increase compared to the original FY2019 Budget.
Includes $10.9 million in Interfund Transfers.
Licenses & Permits
Local Gov. Reimbursement
2%
Interfund Revenue 3%
8%
Fees & Fines
Property Taxes
10%
29%

Miscellaneous
Fed. State Local
7% Grants
Shared Revenue
21%
20%

The $8.4 million increase in FY2020 budgeted revenue, as compared to the original FY2019
budget, is largely related to increases in federal and state funding for the Regional Planning
Commission Early Childhood Education Program and Independent Service Coordination (ISC)
Program, and Highway Motor Fuel taxes.

Property Taxes ▲0.5%

Property taxes are the County’s most stable revenue source and support numerous county
operations with the largest portions of the levy going to the General Corporate, Mental Health
and Developmental Care funds. This revenue category is comprised of real estate taxes, mobile
home taxes, back taxes, payment in lieu of taxes, and delinquent taxes interest. In comparing
the FY2019 and FY2020 budgets, the total increase in budgeted property tax revenue is
nominal. This is the result of the defeasance of the 2011 General Obligation bonds subsequent
to the sale of the Champaign County Nursing Home. While there is growth in the individual levy
lines, the defeasance of the bonds in 2019 resulted in the elimination of $1.5 million that was
previously levied for debt service.

PTELL allows for annual inflationary increases which are limited by the lessor of 5% or the
Consumer Price Index (CPI). The CPI used to compute the 2019 extensions (for taxes payable in
2020) is 1.9%. The County’s proposed aggregate levy exceeds a 5% increase over the prior
year’s extension; therefore, a Truth in Taxation public hearing was held in October 2019. The
proposed FY2020 property tax levy, $36.3 million, represents a 7.8% increase over the FY2019
extension, a projected increase of $2.6 million. Of this total, $1.06 million is attributed to
potential new growth revenue as explained earlier. If there is no change in the hospitals’
exemption status, the County Clerk’s Office will limit the total extension, and the County will
FY2020 Budget 65 Budget Summary
Champaign County, Illinois All Funds
147
receive the property tax it is allowed under the PTELL calculation which is expected to be $35.3
million in FY2020.

Under PTELL, the former Nursing Home operating levy is reallocated to the Liability levy in
FY2020 for outstanding amounts owed by the Home. An increase in the County’s IMRF rates
effective January 1, 2020, required reallocation of a portion of the General Fund levy to the
IMRF levy.
FY2020 ESTIMATED LEVY BY FUND
Cooperative
Health
Social Security Extension
1% 4%
IMRF 5%
8%
Highway, Bridge
General Fund
& Federal Aid
35%
Match
12%
Mental Health Liability
14% Insurance
Developmental
9%
Care
12%

Federal, State and Local Shared Revenue ▲14.3%

Revenue primarily originates from sales and use tax, income tax, motor fuel tax (MFT) and state
reimbursement. Significant growth in FY2020 is attributed to increased motor fuel tax and state
reimbursement, which represent 17% and 9% of total state shared revenue respectively.
Illinois MFT doubled in July 2019 from $0.19/gallon to $0.38/gallon. This is the first increase
since 1990, and reflects an 82% increase over the FY2019 original budget (approximately $2
million).

To offset operating expenses for the Probation and Court Services Department, the Illinois
Supreme Court, through the Administrative Office of the Illinois Courts (AOIC), provides
reimbursement for a portion of personnel costs. The County has not received full allocations
since 2015; however, was notified in August 2019 its salary reimbursement for State FY2020
was set at $2.2 million. This is an increase of $682,422 (44.4%) over the SFY2019 allocation and
represents the restoration of full allocations for probation salary reimbursement.

The County’s sales and use tax revenues, excluding MFT, are described in the following table
with the quarter-cent tax representing the largest source of sales tax revenue. Total budgeted
sales and use tax revenues reflect a nominal increase of 0.3% over the original FY2019 budget
as year-to-date revenues continue to lag following strong growth in FY2018.

FY2020 Budget 66 Budget Summary

Champaign County, Illinois All Funds
148
 % of State
Tax Shared Description
Revenue
Collected on general merchandise and qualifying food, drug and medical
One-cent 5.4% appliances purchased in the unincorporated area of Champaign County.
Quarter- Collected on general merchandise and qualifying food, drug and medical
cent 22.5% appliances purchased anywhere in Champaign County.
Imposed on the privilege of using, in the State of Illinois, any item of tangible
personal property that is purchased anywhere at retail. This revenue source is
Use 4.4% collected by the State and distributed on a per capita basis.
Collected on general merchandise purchased anywhere in Champaign County
Public excluding qualifying food, drug and medical appliances, and titled or
Safety 19.1% registered personal property (i.e. vehicles, boats, trailers, motorcycles).

In June 2019, the Illinois General Assembly passed legislation that changes how sales and use
taxes are collected in the state. Both remote retailers and marketplace facilitators will be
required to collect and remit state and locally-imposed sales tax where the product is delivered
starting July 1, 2020. It is expected there will be improved compliance and an increase in both
state and local revenues. Some revenue previously receipted as use tax will be receipted as
sales tax per this legislation; making it difficult to project the impact on the County’s one-cent
and use tax revenues. The South Dakota v. Wayfair Inc. decision resulted in strong growth in
Use tax in FY2019, which is anticipated to continue in FY2020. The State imposed collection fee
on the County’s Public Safety Sales Tax revenue has cost the County $188,000 since its
inception in July 2017.

According to the Illinois Department of Revenue, in FY2018, 62% of Champaign County

government’s one-cent sales tax revenues came from its top ten contributors. This revenue
stream has displayed extreme fluctuations over the past few years. Because the top-ten
taxpayers make up such a large percentage of the total one-cent sales tax revenue, the loss of
one top-ten payer can significantly impact this revenue stream. The top-ten contributors for
FY2018 are listed below in no particular order.

Staley Concrete Co. Inc. Richards Building Supply Co.

Illini FS Prairie Gardens Inc.
LS Building Products Country Arbors Nursery Inc.
Road Ranger LLC Sport Redi-Mix LLC
Hicksgas LLC CIT Trucks LLC

Income Tax is calculated based on population and accounts for 13% of total State Shared
Revenue in FY2020. Beginning July 1, 2017, the state legislature imposed a one-time, one-year,
ten percent reduction to local government income tax revenue. Rather than allowing the one-
time cut to end as initially approved, the state legislature has continued to extend a five
percent cut in state fiscal years 2019 and 2020. This cut has resulted in the loss of $520,000 in
County revenue since its inception.

FY2020 Budget 67 Budget Summary

Champaign County, Illinois All Funds
149
Licenses and Permits ▼1%
The majority of license and permit revenue is in the General Fund and is predominantly
associated with revenue stamp fees which are budgeted flat at $1.5 million FY2020. Two-thirds
of the fee revenue must be submitted to the state. The decrease in total licenses and permits
revenue is attributed to a decrease in zoning permit fees, which were budgeted higher in
FY2019 due to anticipated solar farm permit applications.

Grants ▲20.9%
The County’s federal and state grant
revenue predominantly supports the FY2020 GRANTS
Champaign County Head Start, Miscellaneous
Workforce Development and Workforce 1% General Fund
Regional Planning Commission (RPC). Development 2%
In FY2020, federal and state grants 10%
account for over 90% of the overall
RPC budget and include 100 grants in
eight program areas. RPC
Head Start 43%
Staffing levels are projected to 44%
increase a total of 75 FTEs within
RPC funds due to increased and/or
new funding, including significant
increases in the Early Head Start and
Independent Services and Support
Advocacy programs.

Fees and Fines ▼12.4%

This revenue stream reflects a
decline in FY2020 due to the sale of FY2020 FEES & FINES REVENUE
the Nursing Home in April 2019. The
County did budget in anticipation of
collecting minimal revenue for
Misc. Special
services previously provided by the Revenue Funds General
Home. 23% Fund
Self Funded 37%
The largest source of fees and fines
Insurance
revenue comes from the General 18% RPC
Fund. Effective July 1, 2019, the state
19%
legislature approved the Criminal and
Traffic Assessment Act (100-987, 100-
994 and 100-1161). In summary, the
act creates a set of criminal Highway
3%
assessment schedules and punitive
fines, sets a maximum on civil filing

FY2020 Budget 68 Budget Summary

Champaign County, Illinois All Funds
150
and appearance fees, and creates a graduated fee waiver that will apply to indigency orders in
both civil and criminal cases. The impact of these changes will affect multiple county funds
including the General Fund and some special revenue funds. In FY2020 fee and fine revenues
are budgeted conservatively as the County is unable to fully assess the impact of allowable fee
waivers based on the financial ability of an individual to pay.

Miscellaneous Revenue ▲4.6%

The FY2020 budget for miscellaneous revenue increases by $414,000 largely as a result of
budgeting for anticipated investment interest across all county funds, and the release of one-
third of the Nursing Home escrow holdback.

Interfund Revenue ▲8.5%

Increases in Interfund revenue reflect an increase in the transfer from the General Fund to the
Capital Asset Replacement Fund for the County’s increased investment in facilities funding per
the 10-Year Capital Plan; and a larger transfer between the Tort Immunity and Self-funded
Insurance funds due to the reallocation of the former Nursing Home levy for outstanding
amounts owed by the Home; and a $1 million transfer from the Head Start fund to the
Economic Development fund to support infrastructure and facility enhancements for
expanded/alternative early childhood center locations.

FY2020 REVENUE BY FUND TYPE

Joint Venture Capital Projects
Highway Funds
1% 3%
7%
Internal Service General Corporate
8% 32%
Mental Health &
DD Boards
8%

Enterprise
0.5% RPC Funds
25%
Special Revenue
16%

FY2020 Budget 69 Budget Summary

Champaign County, Illinois All Funds
151
Revenue totals by fund for FY2018, projected FY2019, and budgeted FY2020 are shown in the
chart below. The FY2019 increase in the General Fund occurred due to transfers from the
Nursing Home fund to redeem the 2015 bonds, and to reimburse the General Fund for the
$1.98 million that was transferred to the Home in 2018 allowing for payment of outstanding
accounts payable obligations. The decrease in Enterprise fund revenue results from the sale of
the Nursing Home in 2019. The Nursing Home fund is the County’s only enterprise fund.
Program expansion within RPC funds is demonstrated by increased revenues in both fiscal year
2019 and 2020.

Revenue by Fund Type (in Millions)

$45
$40
$35
$30
$25
$20
$15
$10
$5
$-
General Special RPC Funds Enterprise Mental Internal Highway Joint Capital
Corporate Revenue Health & DD Service Funds Venture Projects
Boards

FY2018 FY2019 FY2020

Expenditure Summary begins on the following page.

FY2020 Budget 70 Budget Summary

Champaign County, Illinois All Funds
152
 FY2020 Total Budgeted Expenditure $129,689,501
A 5.5% increase compared to the original FY2019 Budget.
Includes $9 million in Interfund Transfers.
Capital Commodities
Interfund Debt 3%
7%
Expenditure 2%
7%

Personnel
49%
Services
32%

Personnel ▲6.6%
Personnel costs represent the largest expenditure for Champaign County and include salaries
and wages, worker’s compensation insurance expenses, health and life insurance benefits,
social security expenses and IMRF pension benefits. In FY2020 the personnel expenditure
budget increases $3.9 million compared to the original FY2019 budget. Expenditure growth is
the result of increases in the County’s IMRF rates effective January 1, 2020, employee wage
increases, and staffing increases to accommodate RPC program expansion.

Salaries and wages represent 63% of total FY2020 personnel expenditures with the county’s
portion of health and life insurance expenditures totaling 17% of the personnel budget. The
remaining 20% is for FICA and IMRF benefits and workers compensation and unemployment
insurance costs. The FY2020 budget reflects a net increase of 75 full-time equivalents due to
new and expanded grant initiatives within RPC funds. The County renewed its health insurance
plan with BlueCross BlueShield in FY2020 at a premium increase of 4.5%, which includes ACA
health insurer fees and taxes of 2.1%. Should a moratorium on collection of the ACA fee be
continued, the insurer will remove that portion of the premium.

Services ▲7.4%
Services make up the second largest percentage of the County’s expenditures and in FY2020
reflect an increase of $2.8 million. The largest budgeted service expenditure, $10.3 million, is
for contributions and grants, which are predominantly accounted for in the County’s Mental
Health Care and Treatment of Persons with a Developmental Disability budgets. In total, the
FY2020 budget reflects an increase of $534,000 in contributions and grants largely due to the
increased capacity to provide additional funding to agencies as a result of increases in the
Mental Health and Development Disability property tax levies.

FY2020 Budget 71 Budget Summary

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153
Other significant increases in the services expenditure category are summarized below:
• Computer and Information Technology services, which includes law enforcement body
camera Software as a Service, State’s Attorney document evidence storage system and
increased funding for Enterprise Resource Planning (ERP).
• Facility and office rental costs related to RPC Early Childhood program expansion.
• Energy assistance associated with expansion of the RPC Energy Assistance program.

Commodities ▼1.8%
The decrease in commodities is attributed to reduced expenditure budgets for equipment less
than $5,000 across multiple county departments.

Capital ▲20.7%
The majority of the County’s capital expenditures are for equipment, bridge, culvert and road
improvements in the Highway funds. Much of the FY2020 increase is related to facility
improvement funding within the Capital Asset Replacement Fund for projects scheduled in the
County’s Capital Facilities Plan. Additionally, the County Clerk’s budget includes funding for
replacing the County’s election tabulators.

Interfund Expenditure ▲5%

The budget increase for Interfund expenditure reflects a larger transfer from the General Fund
to the Capital Asset Replacement Fund for the additional investment in facilities. A larger
Interfund transfer from the Tort Immunity fund to the Self-Funded Insurance fund occurs in
FY2020 as the former Nursing Home operating levy was reallocated for amounts owed by the
Nursing Home. Within the budget is a $1 million transfer from the Head Start fund to the
Economic Development fund to support infrastructure and facility enhancements for
expanded/alternative early childhood center locations.

Debt ▼41.5%
With the defeasance and redemption of the Nursing Home bonds, the budget reflects a $1.8
million reduction in debt expenditure in FY2020.
FY2020 EXPENDITURE BY FUND TYPE
Highway Joint Venture Capital Projects
7% 0% 4%
Internal Service
8%
General Corporate
Mental Health & DD
31%
Boards
8%

Enterprise
1% RPC Funds Special Revenue
23% 18%

FY2020 Budget 72 Budget Summary

Champaign County, Illinois All Funds
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Expenditure totals by fund for FY2018, projected FY2019, and budgeted FY2020 are shown in
the chart below. The increase in Special Revenue funds in FY2020 is predominantly due to
appropriating fund balance reserves for planned projects or purchases. Program expansion
within RPC funds is demonstrated by increased expenditures in both fiscal year 2019 and 2020.
The decrease in Enterprise fund expenditure in FY2020 is the result of the sale of the Nursing
Home. There is no appropriation for debt service in FY2020 due to the defeasance of the
Nursing Home bonds in 2019.

Expenditure by Fund Type (in Millions)

$45
$40
$35
$30
$25
$20
$15
$10
$5
$0
General Special RPC Funds Enterprise Mental Internal Highway Joint Capital Debt
Corporate Revenue Health & Service Venture Projects Service
DD Boards

FY2018 FY2019 FY2020

FY2020 Budget 73 Budget Summary

Champaign County, Illinois All Funds
155