1. Copyright © Patrick J. Ryan

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3. Equalized Assessed Valuation Investments
Park District Funds Salary Spreads
Bond Authority Cash Flow Analysis
Other Revenue Sources Spending Plans
Property Tax Cap Financial Statements
Capital Outlay Tax Levy Ordinance
Budget & Appropriation Ordinance Treasurer’s Report
Audit/Annual Financial Reports Practical Applications
Resource Downloads Wrap-Up

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• $250,000,000 x .36% = $900,000
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9. FUND LEGAL
RATES
2010
RATE
.4507
2010
$$
450,700
2011 EAV 5%
INCREASE
POTENTIAL
$473,235
2011 (3.0 CPI)
STANDARD
INCREASE
464,221
2011
ADJUSTED
$$
2011
ADJUSTED
RATE
CORPORATE .10 .10 100,000 105,000 103,000 105,000
+2,000
.0981 /
.10
RECREATION .075 .075 75,000 78,750 77,250 78,750
+1,500
.0736 /
.075
SPECIAL REC
(exempt)
.040 .040 40,000 42,000 41,200 42,000
+800 ex
.0392 /
.040
LIABILITY N/A .040 40,000 42,000 41,200 39,200
(2,000)
.0392/
.0373
AUDIT .005 .0042 4,200 4,410 4,326 4,326
3%
.0041 /
.0041
POLICE .025 .023 23,000 24,500 23,690 22,190
(1,500)
.0226 /
.0211
IMRF N/A .092 92,000 96,600 94,760 94,760
3%
.0903 /
.0903
SOCIAL SEC N/A .0765 76,500 80,325 78,795 78,795
3%
.075 /
.075

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• Natural or Historical Exhibits and Facilities
• Natural or Historic Archives, Productions and Publications
• Curator / Personnel
• Related Administrative Costs
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• First Tier Non-Referendum
 Maximum Rate .003
• Second Tier Subject to Back-Door Referendum
 Maximum Rate Additional .004%
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• Admission Fees
• Donations / Endowments
• Fundraisers
• Sales

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47. - 5 Collar Counties Subject
to PTELL in 1991
Assessment Year
- Cook County Subject to
PTELL in 1994 Assessment
Year
- 33 Counties approved
PTELL Referendum
- 9 Counties Rejected
PTELL Referendum
- 54 Counties Not Subject
to PTELL

48. TAX RECEIPT
YEAR
EAV
ASSUME 5%
INCREASE
LEVY
INCREASE CPI
NON-BOND
RATE
NON-BOND
TAX
REVENUE
1992* $250,000,000 NA NA .36 $900,000
1993* $262,500,000 5% 2.5 .36 $945,000
1994 $275,625,000 3.3% 3.3 .3541 $976,185
1995 $289,406,250 1.7% 1.7 .3484 $1,008,399

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54. TAX
RECEIPT
YEAR
EAV
ASSUME 5%
INCREASE
(1993-1995; 2009-
2010)
BOND
RATE
CPI
2009/2010
GENERAL
OBLIGATION
BOND
REVENUE

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71. CORP
ADM
REC
ADM
REC
AQUA
REC
SPRTS
REC
CAMP
REC
PRE-S IMRF LIAB POLC
80K 94K 10.4K 7.2K 10.4K 7.2K 6K 19.8K 5K

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79. UTILITIES TOTAL 1Q 2Q 3Q 4Q
TELEPHONE 3,600 900 900 900 900
3,435 875 880 810 870
165 25 20 90 30
DSL 960 240 240 240 240
960 240 240 240 240
0 0 0 0 0
ELECTRICITY 7,200 1,300 2,000 2,500 1,400
7,186 1,345 1,984 2,403 1,454
14 -45 16 97 -54
GAS 7,200 3,200 900 700 2,400
7,140 3,500 750 690 2,200
60 -300 150 10 200
WATER 4,800 1,200 1,200 1,200 1,200
4,800 1,200 1,200 1,200 1,200
0 0 0 0 0
TOTAL 239 -320 186 197 176

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