Special Purpose Funds

2018 Special Purpose Funds Outlook

The County’s Annual Appropriation Bill contains Special Purpose Funds in addition to the General Fund, Health Fund and the Debt Service Fund. Special Purpose Funds are established for a specific and dedicated purpose, and are considered to be self-balancing. Self-balancing means that the appropriated revenues for each of the special purpose funds supports the required expenditures for the budgeted fiscal year.

Mft Illinois First (1st)

Used to plan, design, construct, maintain and operate transportation facilities in Cook County and is funded by proceeds from the State distribution of Motor Fuel Tax (MFT). The FY2019 Motor Fuel Tax revenue estimate is $46.94 million, with a projected $47.17 million in expenditures, resulting in an FY2019 projected ending surplus balance of $23.64 million.

Animal Control Department

Responsible for the prevention of the transmission of rabies and other diseases from animals to humans. The department forecasts revenue in 2019 to be $3.65 million, with $5.34 million in expenditures resulting in $7.56 million positive fund balance by the end of FY2019.

County Clerk Election Division Fund; Board of Election Commissioners Election Fund

Funds the cost of elections using property tax revenue. In 2019, the funds’ expenses are projected to decrease by $16.74 million to $24.88 million due to FY2019 being a non-election year. This increases the amount of property tax revenue available for other obligations, such as the cost of debt service or capital project pay-as-you-go financing. The FY2019 projected ending surplus balance is $17.28 million.

County Recorder Document Storage System Fund

Funds the equipment, materials and necessary expenses to implement and maintain the Recorder of Deeds’ document storage system. Fees are charged for record retrieval and other items. The 2019 revenue estimates are $2.5 million, with $3.15 million in expenditures, resulting in a 2019 year-end fund balance deficit of $1.69 million. This fund is one of a number of Special Purpose Funds that required a corrective action plan to restore solvency.

Clerk of the Circuit Court Automation Fund

Maintains the automated systems which support the activities of the Circuit Court, meets the needs of Court constituents, and provides constant access to both internal and external users. The 2019 revenues are estimated to be $10.5 million, with expenditures of $11.25 million, resulting in a 2019 fund balance deficit of $5.96 million. This will require expenditure reductions to reduce the negative fund balance.

Clerk of the Circuit Court Document Storage Fund

Manages Circuit Court records. Projected revenues for 2019 are $9.50 million and expenditures of $7.97 million. The 2019 ending fund balance is estimated to be a negative $220,441 compared to an ending FY2018 estimated negative $1.74 million. Continued expenditure reductions are necessary to fully restore solvency to this fund.

Cook County Law Library

Provides legal information resources to legal professionals, judiciary, government officials, litigants and the residents of Cook County at six locations. In 2019, revenues are estimated to be $5.9 million, with $4.59 million in expenditures. After following a multi-year corrective action plan, the fund is projecting a 2019 positive fund balance of $2.53 million.

Chief Judge Dispute Resolution

This fund is used to record fees from civil filings disbursed to Dispute Resolution Centers. The fund is projected to receive $180,000 in revenues in 2019, with estimated expenditures of $226,646. As a result, the projected fund balance in 2019 is estimated to be a negative $186,537. The fund will not be able to withstand a similar shortfall of revenues in future years. An expenditure reduction plan must be implemented.

Adult Probation Service Fee Fund

County Clerk Automation Fund

Funds automation of the County Clerk’s Office non-election activities, and is funded by vital records fees. The 2019 revenue estimates are $1.35 million with expenditures projected at $1.55 million. The County Clerk Automation fund is projected to end 2019 with a $420,945 estimated fund balance.

County Treasurer Tax Sales Automation Fund

Funds automation-related expenses in the Cook County Treasurer’s Office. In 2019, there is an estimated $9.50 million in revenue with estimated expenditures of $12.29 million. There is a projected 2019 positive fund balance of $11.27 million.

ETSB 911 Intergovernmental Agreement

Provides telephone service to unincorporated Cook County and municipalities that are part of the Emergency Telephone System Board - 911 Center. Revenue for 2019 is expected to be $1.87 million with equal expenditures of $1.87 million. The fund balance is projected to be a negative $2.38 million at the end of FY2019. A corrective action plan needs to be implemented to address the negative fund balance.

Social Services and Probation Court Services Fund

Collects court-ordered fees from certain adult offenders, based upon the defendants’ ability to pay. Revenue for FY2019 is projected to be $2.45 million, with expenditures at $2.46 million. The projected 2019 ending fund balance is $172,714.

Cook County Lead Poisoning Prevention Fund

Reduces the dangers of lead-based paint in Cook County dwellings; prevents lead poisoning through lead abatement and mitigation; educates residents on the dangers of lead based paint; and disseminates lead-poisoning prevention materials to residents of lead mitigated dwellings. The 2018 projected ending fund balance is $7.44 million. Expenditures for 2019 are projected at $2.86 million, while $10,258 additional revenue for 2019 is projected, leaving an estimate of $4,585,716 ending FY2019 fund balance. The Lead Poisoning Prevention fund is financed by the repeal of Torrens Fund in January 2014, which represents a one-time transfer to this account. The services provided by this SPF will be absorbed by the needs to implement corrective actions to eliminate the projected negative fund balance.

Geographical Information Systems

Provides maintenance and access to Cook County’s enterprise geographic information system. The county is moving to preserve the fiscal integrity of this fund by eliminating staff reimbursements and emphasizing the use of these funds on critical infrastructure and technology projects. This has reduced the FY18 expenditure estimates to $9.61 million from $13.00 million. The estimated revenue to this fund in 2018 is $7.30 million, projecting a positive fund balance of $2.77 million at the end of FY18.

State's Attorney Narcotics Forfeiture

Supports work with the State, City and County Agencies on various drug related cases. Revenue is estimated to be $1.85 million in 2018 with equal expenditures estimated. There is an estimated negative fund balance of $4.98 million for year-end 2018, worse than the $3.19 million from the fiscal year 2016 ending balance. Expenditure reductions will be needed to stabilize this Special Purpose Fund.

Suburban Cook County Tuberculosis Sanitarium District

Serves to prevent, diagnose, treat, and care for all Cook County residents afflicted with tuberculosis. In 2018, revenue is projected to be $1.28 million along with expenditures of $5.91 million. The projected FY2018 ending fund balance is $1.57 million. The fund balance originates from a surplus of real estate taxes from the State, and is required by the State to be used exclusively for the purposes of this fund. There was a positive fund balance of $10.20 million at the end of FY16.

Clerk of the Circuit Court Administrative Fund

The Clerk’s Office administration utilizes the fund to improve information technology, operational efficiency, customer service, employee development and training, and financial accountability. For 2018, estimated revenues are $750,000 with expenditures of $750,000. The 2018 year-end estimated negative fund balance is $380,969. The Clerk of the Circuit Court has agreed to implement corrective actions to lower this negative fund balance.

Sheriff Women's Justice Services Fund

The fund operates rehabilitation programs provided by the Sheriff’s Department of Women’s Justice Services, including mental health and substance abuse services. The 2019 projected revenue of $20,000 is equal to projected expenditures. The 2019 projected fund balance is $74,997.

Chief Judge Court Funds: The Mental Health Fund; Peer Court Fund; Drug Court Fund

Various court services fees are credited to the appropriate funds to operate and administer court programs. In 2019, the Mental Health Fund is projecting revenue of $675,000 and expenditures of $550,000. The Peer Court Fund is projecting revenue of $310,000, compared to expenditures of $161,070. The Drug Court Fund is projecting $320,000 in revenue and $230,000 in expenditures. The Mental Health Fund is projected to end 2019 with a negative fund balance of $175,868. The Peer Court Fund is projected to end 2019 with a fund balance of $92,222. The Drug Court Fund is projected to end 2019 with a fund balance of $31,133.

Sheriff Vehicle Purchase Fund

Fees from violations of Illinois Vehicle Codes support the acquisition or maintenance of law enforcement vehicles. Estimated revenue for 2019 is $200,000 in revenues, with expenditure estimate of $750,000 resulting in a projected ending fund balance of $346,874.

Sheriff Pharmaceutical Disposal Fund

Funds a collection plan managed by the Sheriff’s Prescription Drug Take Back Program which assists Cook County residents with a free disposal service for unused or expired drugs. Fund implementation starts July 1, 2018. Projected 2019 expenditures are $10,000, resulting in an estimated fund balance of $130,000 ending FY2019.

Assessor Special Revenue Fund

Revenues generated from advertising on the Assessor’s Website, Assessor Database Subscriptions, and Filing Fees are used to pay for costs in the Assessor’s Office. Revenues and expenditures are projected at $815,000 in 2019, with an equal expenditure of $815,000, resulting in a positive fund balance projection of $88,203 ending FY2019.

Circuit Court Clerk Electronic Citation Fund

Used to defray the Clerk’s expenses of establishing and maintaining electronic citations in any traffic, misdemeanor, municipal ordinance, or conservation case upon a judgment of guilty or grant of supervision. The 2019 revenue projection is $250,000, with an estimated FY2019 surplus fund balance of $534,300.

State's Attorney Records Automation

Supports expenditures for hardware, software, research and development costs, and personnel related to Records Automation. Fees are collected from defendants upon a finding of guilty or supervision in a court of law. This Special Purpose Fund is projected to collect $138,000 in 2019 with expenditures of $139,891, resulting in a projected fund balance of $378,045.

Public Defender Records Automation

Identical to the State’s Attorney Records Automation fund, this fund supports expenditures for hardware, software, research and development costs and personnel related to Records Automation. Fees are collected from defendants upon a finding of guilty or supervision in a court of law. This Special Purpose Fund is projected to collect $138,000 revenue in 2019, with expenditures of 138,869, and a 2019 projected fund balance of $43,401.

Environmental Control Solid Waste Program Fund

Fund established for the collection of fees associated with Environmental Control’s Solid Waste Program. The Solid Waste Program improves the quality of the environment for the residents of Cook County through inspection, compliance and sustainability. The 2019 projected revenues are estimated at $510,000, with $510,884 in expenditures, and a 2019 projected fund balance of $1,226,086.

Land Bank Authority

Fund established to reduce and return vacant and abandoned properties back into productive and sustainable community assets. In 2019, revenues are estimated at $17.9 million and expenditures at $18.0 million, resulting in an ending fund balance of $2.29 million.

Assessor Erroneous Homestead Exemption Recovery Fund

The Erroneous Homestead Exemption program seeks to end abuse of existing erroneous homestead exemptions, stop future abuse of homestead exemptions, and recoup lost tax district revenue. The fund is projecting equal revenues and expenses of $2.73 million, leaving an estimated positive fund balance of $915,129.

Economic Development Section 108 Loan Program

Created in 2017, the Section 108 Loan Fund provides Cook County financing through the Bureau of Economic Development’s lending authority. This program supports sustainable economic development benefitting low and moderate-income individuals. The Section 108 program is administered as part of HUD’s Community Development and Block Grant (CDBG) program and is subject to the requirements governing the CDBG program. The fund is projecting 2019 revenues of $35,000 and expenditures of $35,000. The FY2019 projected year end fund balance is expected to be $437,512.

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