tbr2011

              STATE OF ILLINOIS
COMPTROLLER
JUDY BAAR TOPINKA
WWW.ILLINOISCOMPTROLLER.COM
T A B L E O F C O N T E N T S
Page
FISCAL YEAR 2011
TRADITIONAL BUDGETARY FINANCIAL REPORT
Illinois’ Funds System.................................................................... 3
General Funds
General Funds Revenues.................................................................. 4
Twenty Year History of Revenues......................................................... 4
Analysis of Revenues.................................................................... 5
Where the Fiscal Year 2011 Dollar Came From............................................. 6
Fifty Year History of Cash Receipts from State Sources.................................. 7
General Funds Expenditures.............................................................. 8
Twenty Year History of Expenditures..................................................... 8
Analysis of Expenditures................................................................ 9
Where the Fiscal Year 2011 Dollar Was Spent............................................. 10
General Funds Summary of Transactions................................................... 11
Twenty Year History of End of Month Available Cash Balances............................. 12
Appropriated Funds
Appropriated Funds Revenues............................................................. 13
Analysis of Revenues.................................................................... 14
Appropriated Funds Expenditures......................................................... 15
Analysis of Warrants Issued............................................................. 16
Appropriated Funds Summary of Transactions.............................................. 17
Ten Year History of Cash Receipts, Appropriations, and Warrants Issued by Fund Group.... 18
All Funds Summary of Transactions......................................................... 19
Independent Auditors’ Report.............................................................. 20-21
Financial Statements and Supplemental Schedules
Statement of Fund Balances – Budgetary Basis............................................ 23
Statement of Revenues and Expenditures – Budgetary Basis................................ 24
Notes to Financial Statements........................................................... 25-27
Schedule of Changes in Fund Balances – Appropriated Funds – Budgetary Basis............. 28–38
T A B L E O F C O N T E N T S
Financial Statements and Supplemental Schedules (Continued)
Schedule of Changes in Fund Balances - Non–Appropriated Funds - Budgetary Basis......... 39–40
Schedule of Appropriations, Expenditures, and Lapsed Balances – Budgetary Basis......... 41–50
Report on Internal Control over Financial Reporting and on Compliance and other Matters
Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards........................................................... 51-52
Schedule of Findings – Government Auditing Standards...................................... 53-54
Prior Findings Not Repeated............................................................... 55
Printed by Authority of the State of Illinois
By the State of Illinois - 4/12 – 85 Job No. 42660
Cost per Copy $1.55
I L L I N O I S’ F U N D S S Y S T E M
There were 712 active individual funds in the Comptroller’s Statewide Accounting
Management System (SAMS) at the end of fiscal year 2011.
For reporting purposes, these funds are segregated into two major categories –
Appropriated Funds and Non–Appropriated Funds.
The Appropriated Funds category is further broken down into eight related fund
groups – general, highway, special state, bond financed, debt service, federal
trust, revolving, and state trust funds. Historically, the general funds and
special state funds have both included individual funds which have not had
appropriations (authority to spend) but were considered to be either supporting
expenditures from another appropriated fund or subject to appropriation. Several
individual funds in the special state, federal trust, and state trust funds
groups also reflect spending from both appropriation and no appropriation
accounts pursuant to Statute.
The Non–Appropriated Funds category is composed of federal trust funds and state
trust funds.
In fiscal year 2011 as shown in the Schedule of Appropriations, Expenditures, and
Lapsed Balances, appropriations totaling $93.492 billion from 532 individual
funds were passed by the General Assembly and approved by the Governor. Total
warrants issued (actual spending) charged to these appropriations were $59.371
billion with another $4.085 billion issued against no appropriation accounts
under the Appropriated Funds category.
The State's largest and most important fund group is the General Funds.
Appropriations from the General Funds in fiscal year 2011 were $26.079 billion or
27.9% of total appropriations from all funds. Warrants charged against these
appropriations were $25.470 billion or 42.9% of total warrants issued against all
appropriations.
Due to the extraordinary amount and type of payables on June 30, the term “lapse
period spending” has been changed to “lapse period transactions”. “Lapse period
spending” included expenditures for vouchers payable on June 30th and vouchers
presented during the lapse period. For the past three years June 30th payables
included intergovernmental payments, the movement of monies between funds, by
appropriation (voucher/receipt) and statutory transfer (transfers in and out).
These receipts and transfers, which on a cash basis are posted to the next fiscal
year, have been combined with “lapse period spending” to create “lapse period
transactions”.
This Report is divided into two sections. The first section looks at
transactions in the General Funds, followed by transactions in Appropriated Funds
(including General Funds) as these funds represent the "Illinois State Budget".
At the end of this section is a summary of transactions in all funds
(Appropriated and Non–Appropriated).
The second section of the Report consists of the financial statements prepared on
a budgetary basis.
3
G E N E R A L F U N D S R E V E N U E S
TOTAL GENERAL FUNDS REVENUES IN FISCAL YEAR 2011 WERE $33.797 BILLION
58.9% of General Funds revenues came from the two major tax sources.
38.7% or $13.076 billion came from the state income taxes – individual ($11.225
billion or 33.2%) and corporate ($1.851 billion or 5.5%). The Education Assistance
Fund receives 7.3% of net income taxes ($955 million in fiscal year 2011).
20.2% or $6.833 billion came from the state sales taxes.
Of the remaining 41.1% of General Funds revenues:
15.9% came from federal sources ($5.386 billion) with the major part representing
reimbursements for health and social services spending including revenues from the
federal stimulus program.
25.2% or $8.502 billion came from other state sources including short-term borrowing
($1.3 billion), transfers in from the Tobacco Settlement Recovery Fund ($1.25
billion), public utility taxes ($1.147 billion), Lottery Fund transfers ($632
million), interfund borrowing transfers ($496 million), cigarette taxes ($355
million), riverboat gambling transfers ($324 million), insurance tax and fees ($316
million), and Cook County intergovernmental transfer ($244 million).
Total General Funds revenues in fiscal year 2011 were $3.468 billion or 11.4% more than
comparable total revenues in fiscal year 2010. The average annual increase over the last
twenty fiscal years was $1.027 billion including the high of $3.566 billion in fiscal year
2008 and the decline last fiscal year being the low. The average annual increase over the
past five fiscal years was $1.032 billion. Base revenues (excluding borrowing short-term
and transfers from the Budget Stabilization and other cash flow transfers) increased $3.533
billion or 12.6%. The average annual increase in base revenues over the past five years
was $821 million.
T W E N T Y Y E A R H I S T O R Y
G E N E R A L F U N D S R E V E N U E S
(millions)
Fiscal Total Change
Year Revenues Amount Percent
1992 $14,217 $ +956 +7.2%
1993 15,050 +833 +5.9
1994 16,186 +1,136 +7.5
1995 17,302 +1,116 +6.9
1996 18,136 +834 +4.8
1997 18,854 +718 +4.0
1998 19,984 +1,130 +6.0
1999 21,674 +1,690 +8.5
2000 23,250 +1,576 +7.3
2001 24,106 +856 +3.7
2002 23,605 (501) (2.1)
2003 24,987 +1,382 +5.9
2004 27,049 +2,062 +8.3
2005 28,183 +1,134 +4.2
2006 28,635 +452 +1.6
2007 30,272 +1,637 +5.7
2008 33,838 +3,566 +11.8
2009 32,120 (1,718) (5.1)
2010 30,329 (1,791) (5.6)
2011 33,797 +3,468 +11.4
4
GENERAL FUNDS ANALYSIS OF REVENUES
(millions)
FY 2011
FY 2011 Where the
Increase or Decrease Dollar
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Amount Percent Came From
STATE SOURCES:
CASH RECEIPTS:
Income Taxes
Individual............................ $ 9,408 $ 10,320 $ 9,223 $ 8,511 $ 11,225 $ 2,714 31.9 %
Corporate............................. 1,750 1,860 1,710 1,360 1,851 491 36.1
Total, Income Taxes..................... 11,158 12,180 10,933 9,871 13,076 3,205 32.5 38.7 %
Sales Taxes............................. 7,136 7,215 6,773 6,308 6,833 525 8.3 20.2
Short-Term Borrowing.................... 900 2,400 2,400 1,250 1,300 50 4.0 3.9
Other Sources
Public Utility Taxes.................. 1,131 1,157 1,168 1,089 1,147 58
Cigarette Taxes....................... 350 350 350 355 355 0
Insurance Tax & Fees.................. 310 298 334 322 316 (6)
Cook County Intergovernmental Transfer 307 302 253 244 244 0
Inheritance Tax (gross)............... 264 373 288 243 122 (121)
Corporate Franchise Tax & Fees........ 193 225 201 208 207 (1)
Liquor Gallonage Taxes................ 156 158 158 159 157 (2)
Investment Income..................... 204 212 81 26 28 2
Other Taxes, Licenses, Fees & Earnings 482 474 445 509 435 (74)
Total, Other Sources.................... 3,397 3,549 3,278 3,155 3,011 (144) (4.6) 8.9
TOTAL, CASH RECEIPTS...................... $ 22,591 $ 25,344 $ 23,384 $ 20,584 $ 24,220 $ 3,636 17.7 % 71.7 %
TRANSFERS IN FROM OTHER STATE FUNDS:
Tobacco Settlement Recovery Fund........ $ 0 $ 0 $ 0 $ 0 $ 1,250 $ 1,250
Lottery Fund............................ 622 657 625 625 632 7
Budget Stabilization Fund............... 276 276 576 1,146 535 (611)
Interfund Borrowing..................... 0 0 0 0 496 496
State Gaming Fund....................... 685 564 430 383 324 (59)
Build Illinois Fund..................... 239 249 232 196 255 59
Pension Contribution Fund............... 0 0 0 843 224 (619)
Capital Projects Fund................... 0 0 0 110 205 95
Hospital Provider Fund.................. 537 1,663 80 80 80 0
Protest Fund............................ 29 9 16 30 38 8
State Whistleblower Reward
and Protection Fund.................... 5 15 80 16 31 15
Budget Implementation Acts.............. 188 0 0 283 30 (253)
Metropolitan Exposition Auditorium &
Office Building Fund................... 14 13 15 0 28 28
Community Developmental Disability
Services Medicaid Trust Fund........... 14 14 14 19 19 0
Settlement Fund - Illinois
Chamber of Commerce v. Filan Fund...... 0 0 0 0 13 13
Public Aid & DHS Recoveries Trust Funds. 37 29 23 24 10 (14)
McCormick Place Expansion Project Fund.. 26 39 33 27 9 (18)
Warrant Escheat Fund.................... 7 12 8 10 8 (2)
University of Illinois Hospital
Services Fund.......................... 41 26 0 22 0 (22)
Fee Increase Transfers.................. 28 34 28 4 0 (4)
Income Tax Refund Fund.................. 120 70 0 0 0 0
Administrative Chargeback Transfers..... 98 0 0 0 0 0
All Other Funds......................... 12 9 9 7 4 (3)
TOTAL, TRANSFERS IN....................... $ 2,978 $ 3,679 $ 2,169 $ 3,825 $ 4,191 $ 366 9.6 % 12.4 %
TOTAL, STATE SOURCES........................ $ 25,569 $ 29,023 $ 25,553 $ 24,409 $ 28,411 $ 4,002 16.4 % 84.1 %
FEDERAL SOURCES:
CASH RECEIPTS:
Department of Healthcare
and Family Services.................... $ 4,000 $ 4,083 $ 4,820 $ 4,210 $ 4,735 $ 525
Department of Human Services............ 627 615 634 610 587 (23)
All Other Agencies...................... 13 5 1,045 1,020 6 (1,014)
TOTAL, CASH RECEIPTS...................... $ 4,640 $ 4,703 $ 6,499 $ 5,840 $ 5,328 $ (512)
TRANSFERS IN:
Federal Trust Funds..................... $ 63 $ 112 $ 68 $ 80 $ 58 $ (22)
TOTAL, FEDERAL SOURCES...................... $ 4,703 $ 4,815 $ 6,567 $ 5,920 $ 5,386 $ (534) (9.0) % 15.9 %
TOTAL, REVENUES............................. $ 30,272 $ 33,838 $ 32,120 $ 30,329 $ 33,797 $ 3,468 11.4 % 100.0 %
Transfer from Budget Stabilization Fund... 276 276 276 276 276 0
Short-Term Borrowing...................... 900 2,400 2,400 1,250 1,300 50
Interfund Borrowing....................... 0 0 0 0 496 496
Cash Flow Transfer........................ 456 1,503 300 870 259 (611)
TOTAL, BASE REVENUES........................ $ 28,640 $ 29,659 $ 29,144 $ 27,933 $ 31,466 $ 3,533 12.6 %
5
GENERAL FUNDS
WHERE THE FISCAL YEAR 2011 DOLLAR CAME FROM
Income Taxes
38.7%
Sales Taxes
20.2%
Federal Sources
15.9%
All Other Sources
25.2%
6
FIFTY YEAR HISTORY
GENERAL FUNDS
CASH RECEIPTS FROM STATE SOURCES
(millions)
Major Taxes
Fiscal Public Corporation Liquor Investment All
Year Income Sales Utility Cigarette Inheritance Insurance Franchise Gallonage Income Other Total
1962 0 $ 463 $ 49 $ 41 $ 33 $ 32 $ 7 $ 41 $ 6 $ 19 $ 691
1963 0 541 52 42 33 32 6 42 8 22 778
1964 0 554 55 42 37 36 7 42 12 24 809
1965 0 618 58 45 34 37 8 48 15 30 893
1966 0 666 77 84 46 39 8 48 19 31 1,018
1967 0 708 86 89 48 43 8 50 23 32 1,087
1968 0 855 111 111 46 45 26 52 24 54 1,324
1969 0 963 127 114 53 48 27 54 31 73 1,490
1970 $ 741 1,006 138 141 65 71 27 67 44 73 2,373
1971 1,007 1,009 151 149 60 51 20 63 43 59 2,612
1972 1,131 1,093 167 156 65 53 25 72 33 76 2,871
1973 1,251 1,181 184 150 88 51 22 74 46 89 3,136
1974 1,413 1,351 202 158 81 53 26 74 82 94 3,534
1975 1,580 1,482 241 157 76 60 26 78 101 88 3,889
1976 1,687 1,666 274 167 72 75 26 77 57 111 4,212
1977 1,965 1,813 329 164 86 86 27 76 48 100 4,694
1978 2,117 2,003 372 180 115 94 33 76 57 96 5,143
1979 2,392 2,185 429 175 140 95 36 77 98 94 5,721
1980 2,610 2,368 455 172 126 94 37 77 160 108 6,207 *
1981 2,727 2,322 530 177 145 91 41 77 163 110 6,383
1982 2,866 2,322 586 169 162 74 42 75 143 121 6,560
1983 2,799 2,383 635 169 143 107 43 73 95 253 6,700 *
1984 3,727 2,639 629 162 109 117 64 72 119 171 7,809 *
1985 3,458 3,120 646 162 63 116 56 70 147 184 8,022 *
1986 3,547 3,236 636 190 57 124 61 69 126 173 8,219 *
1987 3,958 3,255 575 247 83 137 74 67 93 248 8,737 *
1988 4,161 3,509 561 245 84 135 75 68 92 173 9,103
1989 4,285 3,728 597 232 98 168 79 65 137 163 9,552
1990 4,552 3,827 684 316 108 165 87 64 161 182 10,146
1991 4,820 3,863 690 314 113 170 85 64 128 189 10,436
1992 5,054 3,986 703 305 123 213 83 59 80 472 11,078 *
1993 5,296 4,094 735 313 170 186 93 59 59 618 11,623 *
1994 5,702 4,371 784 300 159 157 90 59 60 1,028 12,710 *
1995 6,231 4,651 743 300 182 159 102 57 121 732 13,278 *
1996 6,647 4,798 833 300 187 160 101 58 133 454 13,671 *
1997 7,224 4,992 873 300 199 146 121 57 144 445 14,501
1998 7,983 5,274 912 346 250 91 118 58 182 370 15,584
1999 8,347 5,609 1,019 403 347 208 117 58 212 445 16,765
2000 8,923 6,027 1,116 400 348 209 139 128 233 476 17,999
2001 9,032 5,958 1,146 400 361 246 146 124 274 686 18,373
2002 8,274 6,051 1,104 400 329 272 159 123 135 795 17,642
2003 8,079 6,059 1,006 400 237 313 142 123 66 2,413 18,838 *
2004 8,208 6,331 1,079 400 222 362 163 127 55 1,035 17,982 *
2005 9,151 6,595 1,056 450 310 342 181 147 73 1,850 20,155 *
2006 10,063 7,092 1,074 400 272 317 181 152 153 1,829 21,533 *
2007 11,158 7,136 1,131 350 264 310 193 156 204 1,689 22,591 *
2008 12,180 7,215 1,157 350 373 298 225 158 212 3,176 25,344 *
2009 10,933 6,773 1,168 350 288 334 201 158 81 3,098 23,384 *
2010 9,871 6,308 1,089 355 243 322 208 159 26 2,003 20,584 *
2011 13,076 6,833 1,147 355 122 316 207 157 28 1,979 24,220 *
* For comparative purposes: excludes Corporate Personal Property Replacement Taxes in fiscal 1980 ($391 million);
includes amnesty taxes in fiscal 1985, fiscal 1986, fiscal 2004 and fiscal year 2011; includes short-term borrowing
in fiscal 1983 ($150 million), fiscal 1984 ($50 million), fiscal 1987 ($100 million), fiscal 1992 ($185 million),
fiscal 1993 ($300 million), fiscal 1994 ($600 million), fiscal 1995 ($300 million), fiscal 1996 ($200 million),
fiscal 2003 ($1.675 billion), fiscal 2005 ($765 million), fiscal 2006 ($1.0 billion), fiscal 2007 ($900 million),
fiscal 2008 ($2.4 billion), fiscal 2009 ($2.4 billion), fiscal 2010 ($1.250 billion) and fiscal year 2011 ($1.3 billion)
7
G E N E R A L F U N D S E X P E N D I T U R E S
TOTAL GENERAL FUNDS EXPENDITURES WERE $32.384 BILLION IN FISCAL YEAR 2011
The major portion of expenditures for health and social services, education, and the
overall administrative expenses of state government are paid from the General Funds.
The largest spending program in fiscal year 2011 from the General Funds was "Health and
Social Services" with total expenditures of $13.016 billion or 40.2% of General Funds
spending.
The second largest spending program was for "Education" with expenditures of $9.358 billion
or 28.9% of total General Funds spending. Spending for elementary and secondary education
accounted for $7.212 billion or 77.1% of this program with the remainder ($2.146 billion)
being spent for higher education – universities, community colleges, and scholarships.
Spending for other programs of $3.095 billion (9.5% of spending) included expenditures of
$1.939 billion for "Public Protection and Justice", $813 million for "General Government",
$173 million for "Employment and Economic Development", $92 million for "Environment and
Business Regulation", and $78 million for "Transportation".
"Transfers Out" from the General Funds to other state funds were $6.937 billion or 21.4% of
General Funds expenditures – representing primarily money distributed to local governments,
general obligation bond debt service costs, and repayment of short-term borrowing
(including cash flow transfers).
Total General Funds expenditures in fiscal year 2011 were $367 million or 1.1% lower than
spending in fiscal year 2010. Base spending (excluding the repayment of borrowing and cash
flow transfers) was $921 million or 3.1% above last year, with increases in "Transfers Out"
offsetting a $1.097 billion decrease in “Education” (primarily elementary and secondary
education).
The General Funds balance on a budgetary basis (available cash balance on June 30 less
lapse period transactions) was a negative $4.507 billion at the end of fiscal year 2011, an
increase of $1.587 billion from the balance of negative $6.094 billion at the end of fiscal
year 2010.
T W E N T Y Y E A R H I S T O R Y
G E N E R A L F U N D S E X P E N D I T U R E S
(millions)
Fiscal Total Change
Year Expenditures Amount Percent
1992 $14,438 $ +702 +5.1%
1993 14,793 +355 +2.5
1994 15,978 +1,185 +8.0
1995 17,221 +1,243 +7.8
1996 18,087 +866 +5.0
1997 18,517 +430 +2.4
1998 19,672 +1,155 +6.2
1999 21,527 +1,855 +9.4
2000 22,976 +1,449 +6.7
2001 24,583 +1,607 +7.0
2002 25,125 +542 +2.2
2003 24,861 (264) (1.1)
2004 26,365 +1,504 +6.0
2005 28,247 +1,882 +7.1
2006 28,452 +205 +0.7
2007 30,116 +1,664 +5.8
2008 34,537 +4,421 +14.7
2009 34,959 +422 +1.2
2010 32,751 (2,208) (6.3)
2011 32,384 (367) (1.1)
8
GENERAL FUNDS ANALYSIS OF EXPENDITURES
(millions)
FY 2011 FY 2011
Where the Dollar
WARRANTS ISSUED: FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Amount Percent Was Spent
BY AGENCY:
Healthcare and Family Services.......... $ 7,725 $ 8,089 $ 9,556 $ 7,239 $ 7,309 $ 70 1.0 % 22.6 %
State Board of Education............... 6,472 6,995 7,357 7,273 6,912 (361) (5.0) 21.3
Human Services......................... 3,885 4,086 4,144 3,997 3,894 (103) (2.6) 12.0
Higher Education Agencies:
University of Illinois............... 710 722 725 744 697 (47) (6.3)
Student Assistance Commission........ 399 426 426 423 444 21 5.0
Community College Board.............. 354 355 346 370 358 (12) (3.2)
Southern Illinois University......... 223 227 228 234 221 (13) (5.6)
Universities Retirement System....... 122 5 235 13 4 (9) (69.2)
All Other............................ 461 460 438 446 422 (24) (5.4)
Total, Higher Education Agencies 2,269 2,195 2,398 2,230 2,146 (84) (3.8) 6.6
All Other Agencies:
Corrections.......................... 1,119 1,208 1,308 1,156 1,205 49 4.2
Children and Family Services......... 771 887 906 847 840 (7) (0.8)
Aging................................ 421 458 537 653 646 (7) (1.1)
Judicial Agencies.................... 322 351 376 310 323 13 4.2
State Police......................... 193 210 215 265 272 7 2.6
Secretary of State................... 131 143 144 257 259 2 0.8
Teachers Retirement System........... 814 1,110 1,527 914 256 (658) (72.0)
Other Agencies....................... 1,389 1,439 1,320 1,177 1,407 230 19.5
Total, All Other Agencies.............. 5,160 5,806 6,333 5,579 5,208 (371) (6.6) 16.1
Prior Year Adjustments................. (11) (14) (14) (17) (22) (5) 29.4
BY CATEGORY:
Awards and Grants...................... $ 18,785 $ 20,208 $ 22,462 $ 18,993 $ 18,016 $ (977) (5.1) % 55.6 %
Operations............................. 6,696 6,937 7,306 7,325 7,453 128 1.7 23.0
Refunds................................ 20 17 16 0 0 0 N/A 0.0
Permanent Improvements and
Highway Construction.................. 10 9 4 0 0 0 N/A 0.0
Prior Year Adjustments................. (11) (14) (14) (17) (22) (5) 29.4
BY FUNCTION:
Health and Social Services............. $ 13,012 $ 13,760 $ 15,404 $ 12,979 $ 13,016 $ 37 0.3 % 40.2 %
Education.............................. 9,630 10,376 11,358 10,455 9,358 (1,097) (10.5) 28.9
Public Protection and Justice.......... 1,769 1,915 2,056 1,867 1,939 72 3.9 6.0
General Government..................... 677 686 716 762 813 51 6.7 2.5
Employment and Economic Development.... 174 179 129 112 173 61 54.5 0.5
Environment and Business Regulation.... 112 116 84 69 92 23 33.3 0.3
Transportation......................... 117 122 25 74 78 4 5.4 0.2
Refunds................................ 20 17 16 0 0 0 N/A 0.0
Prior Year Adjustments................. (11) (14) (14) (17) (22) (5) 29.4
TOTAL, WARRANTS ISSUED................... $ 25,500 $ 27,157 $ 29,774 $ 26,301 $ 25,447 $ (854) (3.2) % 78.6 %
TRANSFERS OUT............................ 4,616 7,380 5,185 6,450 6,937 487 7.6 21.4
TOTAL, EXPENDITURES...................... $ 30,116 $ 34,537 $ 34,959 $ 32,751 $ 32,384 $ (367) (1.1) % 100.0 %
Repayment of Short-Term Borrowing........ 11 1,503 1,424 2,276 1,322 (954) (41.9)
Cash Flow Transfer....................... 1,356 2,400 300 870 260 (610) (70.1)
Repayment of Interfund Borrowing......... 0 0 0 0 9 9 N/A
Transfer to Budget Stabilization Fund.... 276 276 276 0 276 276 N/A
TOTAL, BASE EXPENDITURES................. $ 28,473 $ 30,358 $ 32,959 $ 29,605 $ 30,517 $ 912 3.1 %
Increase or Decrease
9
GENERAL FUNDS
WHERE THE FISCAL YEAR 2011 DOLLAR WAS SPENT
Health and
Social Services
40.2%
Education
28.9%
Public Protection
and Justice
Transfers Out 6.0%
21.4%
All Other
Functions
3.5%
By Function
Healthcare &
Family
Services
22.6%
State Board of
Education
21.3%
Higher
Education
Human 6.6%
Services
12.0%
Transfers Out
21.4%
All Other
Agencies
16.1%
By Agency
Awards and
Grants
55.6%
Operations
23.0%
Transfers Out
21.4%
By Category
10
GENERAL FUNDS SUMMARY OF TRANSACTIONS
Fiscal Year Ended June 30, 2011
(millions)
AVAILABLE BALANCE CONCEPT BUDGETARY BALANCE CONCEPT
BEGINNING BALANCES
$ 130 .................Available Cash Balance on June 30, 2010
Less Lapse Period - Warrants Issued from
Fiscal Year 2010 Appropriations and
Fiscal Year 2010 Transfers Out:
Operations....................... $ 417
Awards and Grants................ 1,315
Vouchers Payable (June 30)....... 3,552
Transfers Payable (June 30)...... 940
Total......................... $ 6,224
Fund Balance - Budgetary Basis to begin
Fiscal Year 2011............................................ $ (6,094)
PLUS REVENUES
$ 13,076 ...................... ...................... $ 13,076
6,833 ...................... ...................... 6,833
4,311 ...................... ...................... 4,311
4,191 ...................... ...................... 4,365
$ 28,411 ...................... ...................... $ 28,585
$ 5,328 ...................... ...................... $ 5,328
58 ...................... ...................... 58
$ 5,386 ...................... ...................... $ 5,386
$ 33,797 ............................... Total, Revenues ................................ $ 33,971
LESS EXPENDITURES
From FY 2011 Appropriations and Lapse Period From Fiscal Year 2011 Appropriations
Spending from FY 2010 Appropriations
$ 7,337 ...................... Operations ...................... $ 7,453
18,511 ...................... Awards and Grants ...................... 18,016
0 ...................... Refunds ...................... 0
0 ...................... Permanent Improvements ...................... 0
918 ...................... Vouchers Payable Adjustment ...................... 0
(22) ...................... Prior Year Adjustments ...................... (22)
$ 26,744 ...................... Total, Warrants Issued ...................... $ 25,447
6,714 ...................... Transfers Out ...................... 6,937
$ 33,458 ...................... Total, Expenditures ...................... $ 32,384
EQUALS ENDING BALANCES
$ 469 .................Available Cash Balance on June 30, 2011
Less Lapse Period - Warrants Issued from
Fiscal Year 2011 Appropriations and
Fiscal Year 2011 Transfers Out:
Operations....................... $ 533
Awards and Grants................ 820
Vouchers Payable (June 30)....... 2,634
Net Transfers Payable (June 30).. 989
Total......................... $ 4,976
Fund Balance - Budgetary Basis to begin
Fiscal Year 2012............................................ $ (4,507)
Transfers In
Total, State Sources
Federal Sources:
Cash Receipts
Transfers In
Total, Federal Sources
State Sources:
Cash Receipts:
Income Taxes
Sales Taxes
Other Sources
11
TWENTY YEAR HISTORY
GENERAL FUNDS
END OF MONTH AVAILABLE CASH BALANCES
(millions)
Month FY 1992 FY 1993 FY 1994 FY 1995 FY 1996 FY 1997 FY 1998 FY 1999 FY 2000 FY 2001
July........ $ 233 $ 133 $ 200 $ 351 $ 231 $ 468 $ 1080 $ 1456 $ 1534 $ 1342
August...... 7 5 174 112 198 266 948 1133 1107 817
September... 153 131 229 262 314 290 880 1187 1180 986
October..... 88 125 186 208 200 305 667 971 931 599
November.... 40 103 151 172 199 197 416 777 791 410
December.... 51 112 141 136 154 159 493 770 485 294
January..... 109 144 182 180 203 169 797 1106 784 503
February.... 93 87 130 115 150 110 624 825 556 272
March....... 99 122 146 149 193 153 610 810 605 285
April....... 184 121 174 190 196 440 958 1306 954 577
May......... 249 85 142 179 204 547 1216 1585 1482 750
June........ 131 172 230 331 426 806 1202 1351 1517 1126
Month FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011
July........ $ 916 $ 473 $ 536 $ 513 $ 727 $ 712 $ 676 $ 301 $ 393 $ 256
August...... 485 336 437 297 708 623 596 164 198 116
September... 386 274 319 292 600 597 761 188 207 166
October..... 351 179 258 340 572 454 892 214 137 132
November.... 257 125 256 191 537 520 539 109 151 180
December.... 211 163 346 251 486 429 589 215 150 186
January..... 215 140 303 236 537 485 537 251 222 202
February.... 125 118 182 162 493 299 327 108 106 138
March....... 145 124 339 303 486 303 210 191 362 130
April....... 357 214 490 317 537 241 324 123 304 283
May......... 292 260 134 360 385 616 374 242 153 372
June........ 256 317 182 497 590 642 141 280 130 469
12
TOTAL APPROPRIATED FUNDS REVENUES WERE $67.917 BILLION IN FISCAL YEAR 2011
Together with the revenues and expenditures from the General Funds, transactions in the
remainder of the Appropriated Funds group make up the "Illinois State Budget".
As General Funds revenues account for the major portion of total Appropriated Funds
revenues, the two major state tax sources to the General Funds are also important revenue
sources under Appropriated Funds.
In fiscal year 2011, $14.587 billion or 21.5% of Appropriated Funds revenues came from
individual and corporate income taxes while $8.4 billion or 12.4% came from the state sales
taxes.
Another $18.149 billion or 26.7% came from federal sources. $5.386 billion or 29.7% of
this total was directed to the General Funds (including reimbursements for Medicaid and
other social services expenditures) while $1.732 billion was received for highway purposes.
Of the remaining $11.031 billion, $4.850 billion was deposited into the numerous Federal
Trust Funds in the State Treasury, $5.967 billion was directed to Special State Funds, and
$142 million to State Trust Funds.
Bond sales of $6.125 billion accounted for 9.0% of Appropriated Funds revenues.
The remaining $20.656 billion or 30.4% of Appropriated Funds revenues included $1.3 billion
from short-term borrowing, $1.691 billion from public utility taxes, $1.635 billion from
health care provider assessment fees and taxes, $1.566 from the State Employees Retirement
System, $1.537 billion from corporate personal property replacement taxes, $1.494 billion
from motor vehicle and operators licenses, $1.396 billion from transfers by warrant, $1.347
billion from the motor fuel tax, $1.104 billion from lottery tickets and licenses, $588
million from cigarette taxes, $458 million from riverboat gambling taxes and fees, and
$6.540 billion from various other sources.
Total Appropriated Funds revenues in fiscal year 2011 were $2.514 billion or 3.8% higher
than last year – state sources up $5.075 billion, federal sources down $135 million, and
the sale of bonds decreased $2.426 billion.
Revenue increases in state sources were impacted by a temporary increase in individual and
corporate income tax rates, a tax amnesty program and modest improvement in the state
economy.
Income taxes increased $3.508 billion or 31.7% (individual up $2.872 billion and corporate
up $636 million). Sales taxes increased $648 million or 8.4%. Other increasing revenues
include: Corporate personal property replacement taxes ($345 million), State Employees
Retirement System ($308 million), transfers from other state funds ($231 million), motor
vehicle & operators licenses ($124 million), health care provider assessment fees and taxes
($60 million), and other taxes, licenses and fees ($338 million).
Therefore, it is primarily the income tax rate increase which accounts for the increase in
total state revenues. The increase was partially offset by decreases in federal revenues,
as the federal stimulus program came to an end, and bond sales, as there was no refunding
bond issue this year. The state issued pension bonds again this fiscal year and tobacco
securitization bonds which offset the decline in capital bonds.
The average annual increase in Appropriated Funds revenues (excluding borrowing, pension
bonds and the State Employees Retirement Fund) over the last five fiscal years was $2.086
billion – fiscal year 2007 up $2.105 billion, fiscal year 2008 up $1.955 billion, fiscal
year 2009 down $245 million, fiscal year 2010 up $4.563 billion and fiscal year 2011 up
$2.052 billion.
13
APPROPRIATED FUNDS ANALYSIS OF REVENUES
(millions)
FY 2011
FY 2011 Where the
Increase or Decrease Dollar
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Amount Percent Came From
STATE SOURCES:
CASH RECEIPTS:
Income Taxes (gross)
Individual............................ $ 10,425 $ 11,187 $ 10,219 $ 9,430 $ 12,302 $ 2,872 30.5 %
Corporate............................. 2,120 2,201 2,073 1,649 2,285 636 38.6
Total, Income Taxes (gross)............. 12,545 13,388 12,292 11,079 14,587 3,508 31.7 21.5 %
Sales Taxes............................. 8,603 8,733 8,216 7,752 8,400 648 8.4 12.4
Short-Term Borrowing.................... 900 2,400 2,400 1,500 1,300 (200) (13.3) 1.9
Other State Sources
Public Utility Taxes.................. 1,666 1,713 1,741 1,666 1,691 25
Health Care Provider Assessment
Fees & Taxes......................... 1,529 2,189 1,724 1,575 1,635 60
State Employees Retirement System..... 1,262 1,358 1,316 1,258 1,566 308
Corporate Personal Property
Replacement Taxes.................... 1,651 1,693 1,487 1,192 1,537 345
Motor Vehicle & Operators Licenses.... 1,288 1,302 1,302 1,370 1,494 124
Fund Transfers........................ 1,649 1,619 1,725 1,576 1,396 * (180)
Motor Fuel Tax (gross)................ 1,484 1,369 1,499 1,371 1,347 (24)
Lottery Tickets & Licenses............ 960 997 991 1,074 1,104 30
Cigarette Taxes....................... 639 614 582 582 588 6
Revolving Funds....................... 515 563 505 526 565 * 39
Riverboat Gambling Taxes & Fees....... 813 688 553 532 458 (74)
Insurance Tax & Fees.................. 393 384 422 411 414 3
Tobacco Settlement.................... 285 310 340 284 290 6
Optional Health Insurance Deductions.. 212 224 229 263 268 5
County Intergovernmental Transfers.... 383 345 305 261 244 (17)
Corporate Franchise Tax & Fees........ 201 234 210 216 215 (1)
Hotel Tax............................. 199 219 203 173 192 19
Liquor Gallonage Taxes................ 162 164 164 188 182 (6)
Inheritance Tax (gross)............... 264 373 288 243 122 (121)
Investment Income..................... 358 357 156 46 49 3
Other Taxes, Licenses, Fees & Earnings 2,968 3,197 2,855 3,207 3,545 * 338
Total, Other State Sources.............. 18,881 19,912 18,597 18,014 18,902 888 4.9 27.8
TOTAL, CASH RECEIPTS...................... $ 40,929 $ 44,433 $ 41,505 $ 38,345 $ 43,189 $ 4,844 12.6 % 63.6 %
TRANSFERS IN FROM OTHER STATE FUNDS:
Unclaimed Property Trust Fund........... $ 334 $ 264 $ 126 $ 118 $ 154 $ 36
Interfund Borrowing..................... 0 0 0 0 122 122
Protest Fund............................ 50 13 24 54 71 17
Child Support Enforcement Trust Fund.... 25 0 35 0 35 35
State Whistleblower Reward
and Protection Fund.................... 5 15 80 16 31 15
Industrial Commission
Surcharge Escrow Fund.................. 0 0 0 0 8 8
Warrant Escheat Fund.................... 7 12 8 11 8 (3)
All Other Funds......................... 21 25 41 24 25 1
TOTAL, TRANSFERS IN....................... $ 442 $ 329 $ 314 $ 223 $ 454 $ 231 103.6 % 0.7 %
TOTAL, STATE SOURCES........................ $ 41,371 $ 44,762 $ 41,819 $ 38,568 $ 43,643 $ 5,075 13.2 % 64.3 %
FEDERAL SOURCES:
CASH RECEIPTS:
General Funds........................... $ 4,640 $ 4,703 $ 6,499 $ 5,840 $ 5,328 $ (512)
Highway Funds........................... 1,020 1,256 1,282 1,783 1,732 (51)
Special State Funds..................... 3,547 3,831 4,138 5,719 5,967 248
Federal Trust Funds..................... 3,675 3,656 4,232 4,702 4,816 114
All Other Funds......................... 134 114 131 116 208 92
TOTAL, CASH RECEIPTS...................... $ 13,016 $ 13,560 $ 16,282 $ 18,160 $ 18,051 $ (109)
TRANSFERS IN:
Social Services Block Grant Fund:
General Funds......................... $ 63 $ 112 $ 68 $ 80 $ 58 $ (22)
Federal Trust Funds................... 33 30 33 44 40 (4)
TOTAL, TRANSFERS IN....................... $ 96 $ 142 $ 101 $ 124 $ 98 $ (26)
TOTAL, FEDERAL SOURCES...................... $ 13,112 $ 13,702 $ 16,383 $ 18,284 $ 18,149 $ (135) (0.7) % 26.7 %
SALE OF BONDS:
Bond Proceeds............................. $ 269 $ 181 $ 151 $ 6,449 $ 6,125 $ (324)
Refunding Bond Proceeds................... 342 0 0 2,102 0 (2,102)
TOTAL, SALE OF BONDS........................ $ 611 $ 181 $ 151 $ 8,551 $ 6,125 $ (2,426) (28.4) % 9.0 %
TOTAL, REVENUES - APPROPRIATED FUNDS........ $ 55,094 $ 58,645 $ 58,353 $ 65,403 $ 67,917 $ 2,514 3.8 % 100.0 %
Short-Term Borrowing........................ 900 2,400 2,400 1,500 1,300 (200) (13.3)
TOTAL, BASE REVENUES........................ $ 54,194 $ 56,245 $ 55,953 $ 63,903 $ 66,617 $ 2,714 4.2
* FY 2009 thru FY 2011 include receipts from intergovernmental vouchers payable on June 30 processed during the lapse period.
14
A P P R O P R I A T E D F U N D S E X P E N D I T U R E S
TOTAL APPROPRIATED FUNDS EXPENDITURES WERE $63.416 BILLION IN FISCAL YEAR 2011
For comparative purposes, the following table and analysis excludes transfers out.
The largest spending agency from Appropriated Funds was the Department of Healthcare and
Family Services with expenditures of $17.014 billion or 26.8% of fiscal year 2011
appropriated expenditures. Of this total, $11.533 billion or 67.8% was expended primarily
for medical assistance. Employee health insurance costs totaled $2.020 billion. There
were $670 million in lump sum expenditures which included medical assistance and health
insurance spending.
The second largest spending agency was the State Board of Education with $9.279 billion or
14.6% of appropriated spending. $4.600 billion or 49.6% of this total was for general
apportionment payments to local school districts.
Expenditures by the Department of Revenue totaled $6.045 billion or 9.5% of appropriated
expenditures in fiscal year 2011. Included in this total was $1.571 billion for refunds,
$1.154 billion for payments to local governments from the Local Government Distributive
Fund (primarily 1/10 of net state income taxes), and $1.401 billion from the Personal
Property Tax Replacement Fund.
Spending by the Department of Human Services was $5.710 billion or 9.0% of appropriated
spending. Of this total, $4.469 billion or 78.3% was spent for various grant programs.
Spending by the Department of Transportation was $5.619 billion or 8.9% of total spending
from Appropriated Funds. $3.064 billion or 54.5% of this total was for highway
construction.
The State Treasurer expended $4.325 billion or 6.8% of appropriated expenditures. Of this
total, $4.282 billion or 99.0% was for debt service.
Expenditures by Higher Education agencies were $2.543 billion or 4.0% of appropriated
spending in fiscal year 2011. $702 million or 27.6% of the total was by the University of
Illinois.
Spending by all other agencies in fiscal year 2011 was $12.921 billion or 20.4% of
appropriated spending. Seven agencies had spending in excess of $500 million –the State
Employees Retirement System $2.290 billion, the Department of Corrections $1.271 billion,
the Department of Children and Family Services $1.213 billion, the Department of Commerce
and Economic Opportunity $1.154 billion, the Department of Central Management Services $986
million, the Environmental Protection Agency $801 million, and the Department on Aging $715
million.
The larger decreases in spending were $1.307 billion by the State Treasurer, $658 million
by the Teachers Retirement System, $467 million by the Governor’s Office of Management and
Budget and $571 million by the State Board of Education. The decrease in debt service
expenditures by the State Treasurer was due to almost $1.0 billion less in short-term
borrowing paid back and $1.6 billion in refunding bond issues in fiscal year 2010 offset in
part by debt service on pension bonds.
Total warrants issued from Appropriated Funds in fiscal year 2011 were $1.014 billion or
1.6% less than comparable spending in fiscal year 2010.
The fund balance - budgetary basis (available cash balance on June 30 less lapse period
transactions) in Appropriated Funds was $675 million at the end of fiscal year 2011, $1.697
billion more than the adjusted fund balance – budgetary basis of a negative $1.022 billion
at the end of fiscal year 2010.
15
APPROPRIATED FUNDS ANALYSIS OF WARRANTS ISSUED
(millions)
FY 2011 FY 2011
Where the Dollar
WARRANTS ISSUED: FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Amount Percent Was Spent
BY AGENCY:
Healthcare and Family Services...... $ 14,995 $ 16,725 $ 17,611 $ 16,953 $ 17,014 $ 61 0.4 % 26.8 %
State Board of Education........... 8,273 8,881 9,377 9,850 9,279 (571) (5.8) 14.6
Revenue............................ 6,064 6,314 6,148 5,519 6,045 526 9.5 9.5
Human Services..................... 4,978 5,227 5,437 5,413 5,710 297 5.5 9.0
Transportation..................... 4,065 3,881 4,150 4,936 5,619 683 13.8 8.9
Treasurer.......................... 2,994 4,216 3,202 5,632 4,325 (1,307) (23.2) 6.8
Higher Education Agencies:
University of Illinois........... 713 726 730 750 702 (48) (6.4)
Student Assistance Commission.... 683 700 690 699 719 20 2.9
Community College Board.......... 401 403 394 416 405 (11) (2.6)
Southern Illinois University..... 223 227 230 237 222 (15) (6.3)
Universities Retirement System... 256 345 454 152 67 (85) (55.9)
All Other........................ 465 468 450 451 428 (23) (5.1)
Total, Higher Education Agencies... 2,741 2,869 2,948 2,705 2,543 (162) (6.0) 4.0
All Other Agencies:
State Employees Retirement System 1,253 1,318 1,399 2,157 2,290 133 6.2
Corrections...................... 1,202 1,290 1,374 1,228 1,271 43 3.5
Children and Family Services..... 1,264 1,270 1,284 1,231 1,213 (18) (1.5)
Commerce and Economic Opportunity 604 440 520 1,178 1,154 (24) (2.0)
Central Management Services...... 959 976 936 994 986 (8) (0.8)
Environmental Protection......... 428 403 420 534 801 267 50.0
Aging............................ 489 527 607 728 715 (13) (1.8)
Secretary of State............... 350 367 374 335 350 15 4.5
Judicial Agencies................ 333 363 390 323 336 13 4.0
State Police..................... 364 369 381 340 335 (5) (1.5)
Employment Security.............. 211 220 253 298 332 34 11.4
Governor's Office of
Management and Budget........... 308 312 293 784 317 (467) (59.6)
Public Health.................... 333 359 362 369 316 (53) (14.4)
Capital Development Board........ 322 194 98 146 307 161 110.3
Teachers Retirement System....... 814 1,110 1,527 914 256 (658) (72.0)
Natural Resources................ 270 249 242 226 235 9 4.0
Illinois Emergency
Management Agency............... 151 163 185 187 215 28 15.0
All Other........................ 1,375 1,403 1,554 1,497 1,492 (5) (0.3)
Total, All Other Agencies.......... 11,030 11,333 12,199 13,469 12,921 (548) (4.1) 20.4
Prior Year Adjustments............. (39) (43) (42) (47) (40) 7 N/A
BY CATEGORY:
Awards and Grants.................. $ 35,668 $ 38,660 $ 40,444 $ 39,644 $ 39,512 $ (132) (0.3) % 62.3 %
Operations......................... 12,476 12,943 13,436 14,194 14,539 345 2.4 22.9
Debt Service....................... 3,237 4,452 3,432 6,366 4,595 (1,771) (27.8) 7.2
Highway/Waterway Construction...... 1,948 1,738 2,026 2,747 3,067 320 11.6 4.8
Refunds............................ 1,514 1,481 1,637 1,410 1,627 217 15.4 2.6
Permanent Improvements............. 297 172 97 116 116 0 0.0 0.2
Prior Year Adjustments............. (39) (43) (42) (47) (40) 7 N/A
BY FUNCTION:
Health and Social Services......... $ 22,174 $ 24,224 $ 25,443 $ 24,823 $ 25,201 $ 378 1.5 % 39.7 %
Education.......................... 12,009 12,973 13,948 13,556 12,243 (1,313) (9.7) 19.3
General Government................. 7,732 8,073 7,737 8,196 8,714 518 6.3 13.7
Transportation..................... 4,065 3,881 4,227 4,935 5,619 684 13.9 8.8
Debt Service....................... 3,237 4,452 3,432 6,366 4,595 (1,771) (27.8) 7.2
Public Protection and Justice...... 2,277 2,409 2,509 2,290 2,335 45 2.0 3.7
Employment and Economic Development 1,116 975 1,096 1,790 1,724 (66) (3.7) 2.7
Refunds............................ 1,514 1,481 1,637 1,410 1,627 217 15.4 2.6
Environment and Business Regulation 1,016 978 1,043 1,111 1,398 287 25.8 2.2
Prior Year Adjustments............. (39) (43) (42) (47) (40) 7 N/A
TOTAL, WARRANTS ISSUED............... $ 55,101 $ 59,403 $ 61,030 $ 64,430 $ 63,416 $ (1,014) (1.6) % 100.0 %
Increase or Decrease
16
APPROPRIATED FUNDS SUMMARY OF TRANSACTIONS
Fiscal Year Ended June 30, 2011
(millions)
AVAILABLE BALANCE CONCEPT BUDGETARY BALANCE CONCEPT
BEGINNING BALANCES
$ 6,738 .................Available Cash Balance on June 30, 2010
Lapse Period Transactions - Lapse
Period Warrants Charged to FY 2010
and Intergovernmental Receipt Adjustment:
Operations....................... $ 1,272
Awards and Grants................ 2,461
Refunds.......................... 3
Highway/Waterway Construction.... 2
Receipt Adjustment (June 30)..... (355)
Vouchers Payable (June 30)....... 4,331
Total......................... $ 7,714
Fund Balance - Budgetary Basis to begin Fiscal Year 2011...... $ (976)
(47) ................ Adjustment for Fund Classification Changes.................... (46)
$ 6,691 ...................... Adjusted Balances .................... $ (1,022)
PLUS REVENUES
$ 43,429 ...................... ...................... $ 43,189
453 ...................... ...................... 454
$ 43,882 ...................... ...................... $ 43,643
$ 18,051 ...................... ...................... $ 18,051
98 ...................... ...................... 98
$ 18,149 ...................... ...................... $ 18,149
$ 6,125 ...................... ...................... $ 6,125
$ 68,156 ...................... ...................... $ 67,917
LESS EXPENDITURES
From FY 2011 Appropriations and Lapse Period From Fiscal Year 2011 Appropriations
Spending from FY 2010 Appropriations
$ 14,571 ...................... Operations ...................... $ 14,539
40,099 ...................... Awards and Grants ...................... 39,512
3,067 ...................... Highway/Waterway Construction ...................... 3,067
1,626 ...................... Refunds ...................... 1,627
4,595 ...................... Debt Service ...................... 4,595
116 ...................... Permanent Improvements ...................... 116
944 ...................... Vouchers Payable Adjustment ...................... 0
(40) ...................... Prior Year Adjustments ...................... (40)
$ 64,978 ...................... Total, Warrants Issued ...................... $ 63,416
2,803 ...................... Transfers Out ...................... 2,804
$ 67,781 ...................... Total, Expenditures ...................... $ 66,220
EQUALS ENDING BALANCES
$ 7,066 .................Available Cash Balance on June 30, 2011
Lapse Period Transactions - Lapse
Period Warrants Charged to FY 2011
and Intergovernmental Receipt Adjustment:
Operations....................... $ 1,240
Awards and Grants................ 1,874
Refunds.......................... 4
Highway/Waterway Construction.... 2
Receipt Adjustment (June 30)..... (116)
Vouchers Payable (June 30)....... 3,387
Total......................... $ 6,391
Fund Balance - Budgetary Basis to begin Fiscal Year 2012...... $ 675
Transfers In
Total, Federal Sources
Sale of Bonds
Total, Revenues
State Sources:
Cash Receipts
Transfers In
Total, State Sources
Federal Sources:
Cash Receipts
17
APPROPRIATED FUNDS TEN YEAR HISTORY
(millions)
Fund Group FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011
CASH RECEIPTS
General Funds............. $ 21,775 $ 22,742 $ 23,106 $ 24,334 $ 26,181 $ 27,231 $ 30,047 $ 29,883 $ 26,424 $ 29,548
Highway Funds............. 3,554 3,360 3,700 3,621 3,859 3,882 4,015 4,157 4,480 4,403
Special State Funds....... 9,694 20,972 14,084 13,714 13,196 14,882 15,628 15,137 19,570 22,145
Bond Financed Funds....... 1,981 2,140 1,597 1,143 1,198 269 181 152 3,489 1,191
Debt Service Funds........ 445 1,138 695 142 404 451 118 117 1,840 572
Federal Trust Funds....... 3,073 3,487 3,361 3,562 3,683 3,961 3,964 4,483 4,949 5,095
Revolving Funds........... 290 244 425 284 495 515 563 475 525 545
State Trust Funds......... 2,289 2,393 1,765 3,531 3,655 3,365 3,658 3,360 3,598 4,106
TOTAL, CASH RECEIPTS... $ 43,101 $ 56,476 $ 48,733 $ 50,331 $ 52,671 $ 54,556 $ 58,174 $ 57,764 $ 64,875 $ 67,605
APPROPRIATIONS
General Funds............. $ 23,409 $ 22,335 $ 23,483 $ 23,831 $ 24,517 $ 26,016 $ 27,538 $ 30,280 $ 27,198 $ 26,079
Highway Funds............. 6,180 6,316 5,751 5,750 6,163 7,106 7,225 9,644 9,219 8,826
Special State Funds....... 11,562 13,267 22,845 16,088 16,706 18,268 18,984 19,416 22,566 24,488
Bond Financed Funds....... 6,659 6,458 5,918 3,691 3,902 3,176 2,102 3,765 18,750 17,420
Debt Service Funds........ 1,578 2,898 4,023 3,585 3,274 3,259 4,528 3,514 5,942 4,617
Federal Trust Funds....... 4,921 5,423 5,374 5,666 5,834 5,894 5,966 8,158 10,377 10,429
Revolving Funds........... 411 441 497 608 904 820 812 802 895 896
State Trust Funds......... 716 534 470 662 658 671 616 620 743 737
TOTAL, APPROPRIATIONS.. $ 55,436 $ 57,672 $ 68,361 $ 59,881 $ 61,958 $ 65,210 $ 67,771 $ 76,199 $ 95,690 $ 93,492
WARRANTS ISSUED
General Funds............. $ 22,740 $ 21,894 $ 22,630 $ 22,567 $ 24,103 $ 25,500 $ 27,158 $ 29,774 $ 26,301 $ 25,447
Highway Funds............. 3,422 3,561 3,444 3,093 3,375 3,718 3,622 3,943 4,003 3,686
Special State Funds....... 9,672 11,063 20,857 13,288 13,307 14,394 15,908 15,576 16,785 17,474
Bond Financed Funds....... 2,209 2,196 1,681 1,040 894 621 286 161 1,328 1,969
Debt Service Funds........ 1,535 2,870 3,891 3,506 3,267 3,237 4,452 3,432 5,875 4,596
Federal Trust Funds....... 3,145 3,432 3,424 3,657 3,835 3,905 3,981 4,278 5,254 5,258
Revolving Funds........... 285 267 294 446 596 640 667 642 677 655
State Trust Funds......... 2,134 2,175 1,513 3,046 3,202 3,086 3,329 3,224 4,207 4,331
TOTAL, WARRANTS ISSUED. $ 45,142 $ 47,458 $ 57,734 $ 50,643 $ 52,579 $ 55,101 $ 59,403 $ 61,030 $ 64,430 $ 63,416
18
ALL FUNDS SUMMARY OF TRANSACTIONS
Fiscal Year Ended June 30, 2011
(millions)
AVAILABLE BALANCE CONCEPT BUDGETARY BALANCE CONCEPT
BEGINNING BALANCES
$ 8,265 .................Available Cash Balance on June 30, 2010
Lapse Period Transactions - Lapse
Period Warrants Charged to FY 2010
and Intergovernmental Receipt Adjustment:
Operations....................... $ 1,321
Awards and Grants................ 2,499
Refunds.......................... 5
Highway/Waterway Construction.... 2
Receipt Adjustment (June 30)..... (363)
Vouchers Payable (June 30)....... 4,337
Total......................... $ 7,801
Fund Balance - Budgetary Basis to begin
Fiscal Year 2011...............................................$ 464
PLUS CASH RECEIPTS
$ 14,612 ...................... ...................... $ 14,612
11,193 ...................... ...................... 11,193
67,843 ...................... ...................... 67,662
6,125 ...................... ...................... 6,125
$ 99,773 ...................... ...................... $ 99,592
$ 18,492 ...................... ...................... $ 18,492
$ 118,265 ...................... ...................... $ 118,084
LESS WARRANTS ISSUED
Warrants Charged to FY 2011 and Lapse Period Warrants Charged to FY 2011
Warrants Charged FY 2010
$ 54,986 ...................... Operations ...................... $ 54,963
51,856 ...................... Awards and Grants ...................... 51,239
3,294 ...................... Highway/Waterway Construction ...................... 3,294
1,806 ...................... Refunds ...................... 1,805
4,850 ...................... Debt Service ...................... 4,850
116 ...................... Permanent Improvements ...................... 116
949 ...................... Vouchers Payable Adjustment ...................... 0
(41) ...................... Prior Year Adjustments ...................... (41)
$ 117,816 ...................... ...................... $ 116,226
EQUALS ENDING BALANCES
$ 8,714 .................Available Cash Balance on June 30, 2011
Lapse Period Transactions - Lapse
Period Warrants Charged to FY 2011
and Intergovernmental Receipt Adjustment:
Operations....................... $ 1,298
Awards and Grants................ 1,883
Refunds.......................... 4
Highway/Waterway Construction.... 2
Receipt Adjustment (June 30)..... (182)
Vouchers Payable (June 30)....... 3,387
Total......................... $ 6,392
Fund Balance - Budgetary Basis to begin
Fiscal Year 2012...............................................$ 2,322
Federal Sources
Total, Warrants Issued
Total, Cash Receipts
State Sources:
Income Taxes (gross)
Sales Taxes
Other State Sources
Sale of Bonds
Total, State Sources
19
20
21
F I N A N C I A L
S T A T E M E N T S
A N D
S U P P L E M E N T A L
S C H E D U L E S
22
STATE OF ILLINOIS
STATEMENT OF FUND BALANCES - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Appropriated Funds Non-Appropriated Funds
Total
(memorandum only) Total General Other Total Federal State
Fund Balances - Budgetary
Basis, June 30, 2010 $ 463,758,028.32 $ (976,228,749.48) $ (6,094,102,990.49) $ 5,117,874,241.01 $ 1,439,986,777.80 $ (28,962.96) $ 1,440,015,740.76
Adjustments for Changes
in Fund Classifications 0.00 (45,781,165.05) 0.00 (45,781,165.05) 45,781,165.05 0.00 45,781,165.05
Adjusted Fund Balances -
Budgetary Basis,
June 30, 2010 $ 463,758,028.32 $ (1,022,009,914.53) $ (6,094,102,990.49) $ 5,072,093,075.96 $ 1,485,767,942.85 $ (28,962.96) $ 1,485,796,905.81
Cash Receipts 117,902,099,402.70 67,249,247,707.67 29,548,019,101.30 37,701,228,606.37 50,652,851,695.03 386,577,963.76 50,266,273,731.27
Expenditures Paid* 109,651,763,503.42 56,910,065,404.89 21,459,896,478.31 35,450,168,926.58 52,741,698,098.53 287,278,066.33 52,454,420,032.20
Net Transfers 0.00 (2,250,952,304.22) (1,524,850,907.75) (726,101,396.47) 2,250,952,304.22 (98,287,831.00) 2,349,240,135.22
Available Cash Balances,
June 30, 2011 $ 8,714,093,927.60 $ 7,066,220,084.03 $ 469,168,724.75 $ 6,597,051,359.28 $ 1,647,873,843.57 $ 983,103.47 $ 1,646,890,740.10
Transactions* -
Lapse Period 6,392,420,162.73 6,390,758,431.78 4,976,580,678.15 1,414,177,753.63 1,661,730.95 620,827.13 1,040,903.82
Fund Balances - Budgetary
Basis, June 30, 2011 $ 2,321,673,764.87 $ 675,461,652.25 $ (4,507,411,953.40) $ 5,182,873,605.65 $ 1,646,212,112.62 $ 362,276.34 $ 1,645,849,836.28
* See Note 2.
The accompanying notes to the financial statements are an integral part of this statement.
23
STATE OF ILLINOIS
STATEMENT OF REVENUES AND EXPENDITURES - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Appropriated Funds Non-Appropriated Funds
Total
(memorandum only) Total General Other Total Federal State
REVENUES:
State Sources:
Income Taxes................... $ 14,611,849,759.04 $ 14,587,415,057.55 $ 13,075,681,727.19 $ 1,511,733,330.36 $ 24,434,701.49 $ 0.00 $ 24,434,701.49
Sales Taxes.................... 11,192,710,838.24 8,400,251,260.27 6,833,045,884.93 1,567,205,375.34 2,792,459,577.97 0.00 2,792,459,577.97
Sale of Bonds.................. 6,125,084,588.34 6,125,084,588.34 0.00 6,125,084,588.34 0.00 0.00 0.00
Other State Sources............ 67,662,381,699.28 20,201,796,754.37 4,311,743,169.56 15,890,053,584.81 47,460,584,944.91 0.00 47,460,584,944.91
Federal Sources.................. 18,492,301,802.58 18,050,718,344.92 5,327,548,319.62 12,723,170,025.30 441,583,457.66 386,577,963.76 55,005,493.90
TOTAL, REVENUES.................... $ 118,084,328,687.48 $ 67,365,266,005.45 $ 29,548,019,101.30 $ 37,817,246,904.15 $ 50,719,062,682.03 $ 386,577,963.76 $ 50,332,484,718.27
EXPENDITURES:
General Government............... $ 51,961,964,896.06 $ 8,713,547,607.00 $ 812,992,852.43 $ 7,900,554,754.57 $ 43,248,417,289.06 $ 298,234.50 $ 43,248,119,054.56
Health and Social Services....... 26,204,092,851.34 25,200,413,654.84 13,016,036,862.69 12,184,376,792.15 1,003,679,196.50 0.00 1,003,679,196.50
Education........................ 19,665,269,327.40 12,242,910,178.91 9,358,244,643.09 2,884,665,535.82 7,422,359,148.49 285,058,795.00 7,137,300,353.49
Debt Service..................... 4,849,602,270.21 4,595,374,532.53 0.00 4,595,374,532.53 254,227,737.68 0.00 254,227,737.68
Transportation................... 6,104,150,230.74 5,618,573,074.69 78,202,551.65 5,540,370,523.04 485,577,156.05 0.00 485,577,156.05
Public Protection and Justice.... 2,486,267,726.25 2,335,355,579.79 1,938,820,555.23 396,535,024.56 150,912,146.46 1,363,172.26 149,548,974.20
Refunds (taxes and other)........ 1,805,264,982.84 1,627,492,498.86 0.00 1,627,492,498.86 177,772,483.98 0.00 177,772,483.98
Employment and Economic
Development..................... 1,748,134,216.92 1,724,314,646.95 172,646,504.40 1,551,668,142.55 23,819,569.97 0.00 23,819,569.97
Environment and Business
Regulation...................... 1,442,877,100.48 1,398,401,315.65 92,597,972.02 1,305,803,343.63 44,475,784.83 1,179,892.17 43,295,892.66
Voided Warrants Issued
in Prior Years.................. (41,210,651.31) (40,249,869.47) (22,087,213.79) (18,162,655.68) (960,781.84) (1,200.47) (959,581.37)
TOTAL, EXPENDITURES................ $ 116,226,412,950.93 $ 63,416,133,219.75 $ 25,447,454,727.72 $ 37,968,678,492.03 $ 52,810,279,731.18 $ 287,898,893.46 $ 52,522,380,837.72
TRANSFERS:
From Other Funds................. $ 21,623,310,669.52 $ 18,693,809,846.72 $ 7,427,963,571.03 $ 11,265,846,275.69 $ 2,929,500,822.80 $ 0.00 $ 2,929,500,822.80
To Other Funds................... 21,623,310,669.52 20,945,471,065.64 9,941,836,907.52 11,003,634,158.12 677,839,603.88 98,287,831.00 579,551,772.88
NET TRANSFERS...................... $ 0.00 $ (2,251,661,218.92) $ (2,513,873,336.49) $ 262,212,117.57 $ 2,251,661,218.92 $ (98,287,831.00) $ 2,349,949,049.92
NET CHANGE IN FUND BALANCES -
BUDGETARY BASIS.................... $ 1,857,915,736.55 $ 1,697,471,566.78 $ 1,586,691,037.09 $ 110,780,529.69 $ 160,444,169.77 $ 391,239.30 $ 160,052,930.47
The accompanying notes to the financial statements are an integral part of this statement.
24
STATE OF ILLINOIS
Notes to Financial Statements
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. General Statement
The Comptroller is the chief fiscal control officer of the State of Illinois and is responsible
for maintaining the State's central fiscal accounting records. The Comptroller provides (1) an
accounting control over monies in the State Treasury and (2) a control over the issuance of
warrants for payment of agencies' expenditures including ascertaining that sufficient
appropriations and fund balances exist before payments are made.
The Treasurer is custodian of the State's cash and investments and is accountable for the
balances in many separate funds which are considered to be either in the State Treasury or
outside the State Treasury.
The Comptroller's Office control over funds in the State Treasury is maintained through the
following procedures: (1) receipts can be ordered into the State Treasury only by the
Comptroller; (2) expenditures can be made from the State Treasury only by warrants issued by
the Comptroller; and (3) transfers between funds in the State Treasury must be approved by the
Comptroller.
Accounting control for funds outside the State Treasury, composed primarily of the Treasurer's
clearing accounts, is the responsibility of other State agencies. Further, the Comptroller is
not responsible for determining that all cash received by State agencies is deposited into the
State Treasury or for determining that all State agencies' internal accounting controls and
procedures are such that expenditures represent payments for goods and services received by
agencies.
B. Financial Reporting Entity
The State of Illinois is a “primary government” whose financial statements consist of the
primary government, organizations for which the primary government is financially accountable
and other organizations for which the nature and significance of their relationship with the
primary government are such that exclusion would cause the reporting entity’s financial
statements to be misleading or incomplete. The financial statements include all funds, elected
offices, departments and agencies as well as boards, commissions, authorities and universities
for which the State’s elected officials are financially accountable. Financial accountability
exists when the State’s governing body appoints a majority of an organization’s governing board
and (1) the State can impose its will upon the organization or (2) there is a potential for the
organization to provide specific financial benefit to, or impose specific financial burdens on
the State.
The State’s governing body consists of the legislative, executive and judicial branches of
government. The legislative function is controlled by an elected General Assembly composed of
a 59-member Senate and a 118-member House of Representatives. The executive branch consists of
the Governor (the chief executive of the State), the Lieutenant Governor, the Attorney General,
the Secretary of State, the Comptroller and the Treasurer. The judicial branch is composed of a
seven-member Supreme Court, five Appellate Court districts and twenty-three Circuit Court
judicial districts including Cook County.
The primary government, which consists of organizations that make up the State’s legal entity,
is the nucleus of the State’s reporting entity and is generally the focal point for users of
the financial statements. Component units are legally separate organizations for which the
State is financially accountable. The financial statements include all of the funds of the
“primary government” and its “component units” that are held in the State Treasury.
C. Basis of Presentation
This presentation is not in accordance with generally accepted accounting principles (GAAP) and
does not include all the assets and liabilities of the State. The accounts of the State are
organized on the basis of funds, each of which is considered to be a separate accounting
entity. For the purpose of this report, these funds are segregated into two major categories
and four sub-categories as follows:
25
Appropriated Funds:
General:
General Funds on a budgetary basis consist of four funds - the General Revenue Fund, the Common
School Fund, the Education Assistance Fund and the General Revenue-Common School Special
Account Fund. The major portion of expenditures for health and social services, education, and
the overall administrative expenditures of the State are paid from the General Funds.
Other:
Other Appropriated Funds consist of the remaining funds that received an appropriation or are
considered to be either supporting expenditures from another appropriated fund or subject to
appropriation. These include the Highway, Special State, Bond Financed, Debt Service and
Revolving Funds. Federal Trust and State Trust Funds are included if they received an
appropriation.
Non-Appropriated Funds:
Federal:
These trust funds are for specific federal programs or for receiving block grants which are
distributed to other funds.
State:
These trust funds which do not have appropriations are for various purposes. Many are used to
account for the distribution of local tax monies collected by the State and for other specific
purposes such as retirement system fund activities.
D. Measurement Focus/Basis of Accounting
The measurement focus and the basis of accounting used in the financial statements are not in
accordance with generally accepted accounting principles. For such information see the
Comprehensive Annual Financial Report. Measurement focus refers to what is being measured;
basis of accounting refers to when revenues and expenditures are recognized in the accounts and
reported in the financial statements. Basis of accounting relates to the timing of the
measurement made, regardless of the measurement focus applied.
To comply with certain statutory reporting requirements prescribed by the Illinois General
Assembly, the financial statements presented herein have been prepared on a basis of accounting
used by the State of Illinois for budgetary purposes. The measurement focus is to compare the
resources available in a given fiscal year to the expenditures (whether established through
action of the legislature and governor or as a matter of State statute) for that fiscal year.
On the Statement of Fund Balances – Budgetary Basis, “Cash Receipts” consist of cash ordered
into the State Treasury by the Comptroller during the fiscal year except those receipts related
to intergovernmental transactions approved on or prior to June 30th but not made until after
June 30th. “Expenditures Paid” consist of all payments (whether electronically or by warrant)
paid by the Comptroller through June 30th. “Transfers” in and out consist of the movement of
monies between funds as approved, ordered, and paid by the Comptroller during the fiscal year
except those transfers accounted for in the prior year lapse period transactions. “Lapse
Period Transactions” consist of expenditures recorded during the subsequent July 1 through
August 31 period for payment of obligations incurred on or before June 30 including outstanding
vouchers payable on June 30, receipts relating to intergovernmental receipts approved for
payment by June 30 and transfers in and out which were approved and ordered by the Comptroller
during the fiscal year but were not paid as cash was unavailable. In addition, interest on
late payments through December 31 is included in lapse period transactions as Public Act 97-75
extended the lapse period to December 31 for fiscal year 2011.
On the Statement of Revenues and Expenditures – Budgetary Basis, “Revenues” consist of all cash
(1) ordered into the State Treasury by the Comptroller during the fiscal year and (2) relating
to intergovernmental receipts approved for payment by June 30 for which cash was unavailable.
“Expenditures” consist of all payments (whether electronically or by warrant) recorded by the
Comptroller for the fiscal year. “Transfers” in and out consist all movement of monies between
funds as approved and ordered by the Comptroller during the fiscal year.
26
Accordingly, since the amounts reported as receipts/expenditures on the budgetary basis are not
on the cash basis, prior year lapse period transactions are recorded in the current fiscal year
cash activity and current year lapse period transactions recorded on the budgetary basis are
reported in the following fiscal year’s cash activity. Also, depending on available cash
resources, the fiscal year’s payments extend past August 31.
The fund balance - budgetary basis represents available resources (beginning balance and
revenues) minus expenditures, including any prior year adjustments, for the fiscal year. A
positive fund balance at June 30 represents the amount of resources available for use in
subsequent years. A negative fund balance at June 30 indicates that expenditures for the
fiscal year exceeded available resources. A negative fund balance requires the use of next
year’s revenues to pay prior year expenditures.
The available cash balance does not represent the State of Illinois’ fund balances as measured
on the budgetary basis of accounting. It is included only as a point of reference and simply
represents the amount of cash on hand at June 30 available to satisfy the remaining current
year obligations (lapse period expenditures).
E. Reclassifications
Certain Funds’ classification as to appropriated or non-appropriated have changes from fiscal
year 2010 to 2011. Such classification changes had no effect on the funds’ reported income and
expenditures.
2. LAPSE PERIOD TRANSACTIONS
Due to the State’s cash position not allowing for payments to be made timely, the
financial statements in the current year report lapse period transactions which includes
$3,387,542,372.11 in vouchers payable on June 30th (of which $182,229,284.78 were
intergovernmental transactions), $3,173,912,247.59 in vouchers presented during the lapse
period, $182,229,284.78 in receivables related to intergovernmental transactions, and
$1,352,000,478.74 in statutory transfers receivable to some funds and payable from other funds at
June 30th. In addition to these statutory transfers, other statutory transfers were not paid at
or during allotted times provided by statute due to the State’s cash position.
3. CONTINGENCIES
The State of Illinois is involved in certain lawsuits and other legal proceedings. The results
of these lawsuits and other proceedings against the State cannot be predicted with certainty at
this time. Any adverse decisions from lawsuits or other legal proceedings would be settled by an
appropriation to a specific agency or to the Illinois Court of Claims.
4. SUBSEQUENT EVENTS
Subsequent to June 30, 2011, the State has issued the following bonds:
Build Illinois Bonds:
On October 25, 2011, the State issued Build Illinois Bonds, Series October 2011 in the amount
of $300 million.
General Obligation Bonds:
On January 20, 2012, the State issued General Obligation Bonds, Series A and B of January
2012 in the amount of $800 million.
On March 27, 2012, the State issued General Obligation Bonds, Series March 2012 in the amount
of $575 million.
27
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
General Funds:
General Revenue.................................. 0001 $ (6,141,785,315.57) $ 26,468,091,257.28 $ 3,119,590,132.86 $ 7,076,648,312.81 $ 16,362,288,539.06 $ 6,959,222.70 $ 4,972,865,317.53 $ (4,965,906,094.83)
General Revenue - Common School Special Account.. 0005 77,230,272.33 1,707,167,836.58 0.00 1,700,404,045.97 10,210.90 83,983,852.04 0.00 83,983,852.04
Education Assistance............................. 0007 (62,442,721.17) 955,008,431.44 385,383,445.91 352,316.00 920,076,138.32 357,520,701.86 3,717,632.62 353,803,069.24
Common School.................................... 0412 32,894,773.92 417,751,576.00 3,747,811,792.26 231,604.00 4,177,521,590.03 20,704,948.15 (2,272.00) 20,707,220.15
Total, General Funds.....................................$ (6,094,102,990.49) $ 29,548,019,101.30 $ 7,252,785,371.03 $ 8,777,636,278.78 $ 21,459,896,478.31 $ 469,168,724.75 $ 4,976,580,678.15 $ (4,507,411,953.40)
OTHER APPROPRIATED FUNDS:
Highway Funds:
Road............................................. 0011 $ 489,427,340.45 $ 2,694,386,839.74 $ 312,394,412.88 $ 447,574,470.17 $ 2,338,459,062.64 $ 710,175,060.26 $ 39,214,039.18 $ 670,961,021.08
State Construction Account....................... 0902 123,606,900.00 461,730,294.90 210,186,468.93 39,679.00 622,322,615.80 173,161,369.03 10,899.20 173,150,469.83
Motor Fuel Tax
State........................................... 0012 105,394,077.72 1,246,397,477.22 19,053.00 1,174,774,114.30 67,991,726.28 109,044,767.36 5,739,097.80 103,305,669.56
Counties........................................ 0413 (15,973,396.91) 0.00 203,342,856.58 0.00 187,369,459.67 0.00 15,189,315.35 (15,189,315.35)
Municipalities.................................. 0414 (22,401,993.39) 1,882.59 285,179,498.89 0.00 262,779,388.09 0.00 21,302,353.15 (21,302,353.15)
Townships and Road Districts.................... 0415 (7,249,850.82) 0.00 92,291,287.94 0.00 85,041,437.12 0.00 6,893,979.46 (6,893,979.46)
Grade Crossing Protection........................ 0019 12,934,600.31 3,386.23 42,000,000.00 14,082,908.00 34,061,658.35 6,793,420.19 0.00 6,793,420.19
Total, Highway Funds.....................................$ 685,737,677.36 $ 4,402,519,880.68 $ 1,145,413,578.22 $ 1,636,471,171.47 $ 3,598,025,347.95 $ 999,174,616.84 $ 88,349,684.14 $ 910,824,932.70
Special State Funds:
A.G. Court Ordered and Voluntary
Compliance Payment Projects..................... 0542 $ 16,296,860.27 $ 3,582,616.37 $ 0.00 $ 3,429.00 $ 6,977,931.62 $ 12,898,116.02 $ 108,866.42 $ 12,789,249.60
Abandoned Residential Property
Municipality Relief............................. 0892 0.00 41,928.80 0.00 0.00 0.00 41,928.80 0.00 41,928.80
Academic Quality Assurance....................... 0660 225,792.76 644,400.00 0.00 344,400.00 180,422.17 345,370.59 1,809.73 343,560.86
Accessible Electronic Information Service........ 0106 71,612.12 0.00 74,604.00 0.00 70,299.00 75,917.12 0.00 75,917.12
Adeline Jay Geo-Karis Illinois Beach Marina...... 0982 188,337.48 2,571,262.05 0.00 1,011,654.24 1,670,591.27 77,354.02 170,285.56 (92,931.54)
Aeronautics...................................... 0046 98,073.46 23,825.00 0.00 73,500.00 4,525.61 43,872.85 0.00 43,872.85
African-American HIV/AIDS Response............... 0326 1,415,036.79 0.00 207.00 1,415,000.00 0.00 243.79 0.00 243.79
Aggregate Operations Regulatory.................. 0146 132,392.72 170,855.00 0.00 63,800.00 181,751.94 57,695.78 11,642.34 46,053.44
Agricultural Premium............................. 0045 3,657,319.34 2,076,048.60 7,932,477.36 291,562.00 13,100,300.81 273,982.49 (9,505,881.00) 9,779,863.49
Agriculture in the Classroom..................... 0466 30,575.00 53,875.00 0.00 0.00 50,000.00 34,450.00 0.00 34,450.00
Airport Land Loan Revolving...................... 0669 90,896.17 128.00 0.00 90,000.00 0.00 1,024.17 0.00 1,024.17
Alternate Fuels.................................. 0422 302,844.78 1,647,740.00 0.00 1,305.00 920,050.38 1,029,229.40 172,349.02 856,880.38
Alternative Compliance Market Account............ 0738 352,720.40 1,358.98 0.00 352,200.00 0.00 1,879.38 0.00 1,879.38
Alzheimer's Disease Research..................... 0060 9,843.53 1,450.00 267,942.60 134,900.00 6,850.24 137,485.89 0.00 137,485.89
Ambulance Revolving Loan......................... 0334 3,131,009.00 171,580.66 0.00 3,302,000.00 0.00 589.66 0.00 589.66
Anna Veterans' Home.............................. 0273 364,610.69 2,222,747.64 0.00 0.00 1,971,213.36 616,144.97 344,606.84 271,538.13
Appraisal Administration......................... 0386 1,751,699.90 242,679.86 2,737.00 1,286,346.00 355,745.07 355,025.69 2,202.54 352,823.15
Asbestos Abatement............................... 0224 6,221,816.91 3,201,452.47 0.00 4,168.00 2,930,580.13 6,488,521.25 5,045.34 6,483,475.91
Assistance to the Homeless....................... 0100 64,016.98 0.00 156,145.25 0.00 217,162.00 3,000.23 0.00 3,000.23
Assisted Living and Shared
Housing Regulatory.............................. 0702 196,961.32 490,208.00 0.00 124,600.00 289,044.52 273,524.80 6,202.32 267,322.48
Attorney General Sex Offender Awareness,
Training, and Education......................... 0958 0.00 4,431.00 0.00 0.00 0.00 4,431.00 0.00 4,431.00
Attorney General Whistleblower Reward
and Protection.................................. 0600 18,049,228.76 7,717,697.27 0.00 1,860.00 5,615,581.66 20,149,484.37 579,684.61 19,569,799.76
Attorney General's Grant......................... 0901 4,692.17 0.00 0.00 0.00 0.00 4,692.17 0.00 4,692.17
Auction Recovery................................. 0643 288,679.00 396.00 0.00 288,000.00 0.00 1,075.00 0.00 1,075.00
Auction Regulation Administration................ 0641 52,043.47 2,654.50 0.00 1,000.00 0.00 53,697.97 0.00 53,697.97
Audit Expense.................................... 0342 11,014,092.03 1,563,723.00 21,419,603.00 1,092,723.00 13,328,343.09 19,576,351.94 4,703,975.81 14,872,376.13
Autism Awareness................................. 0458 0.00 5,625.00 0.00 0.00 0.00 5,625.00 0.00 5,625.00
Autism Research Checkoff......................... 0228 63,429.64 215.00 63,000.00 63,000.00 0.00 63,644.64 0.00 63,644.64
Autoimmune Disease Research...................... 0469 44,012.39 141.00 44,000.00 44,000.00 0.00 44,153.39 0.00 44,153.39
Bank and Trust Company........................... 0795 19,974,608.94 25,705,283.21 65,009.00 13,556,352.00 15,933,079.37 16,255,469.78 (22,462.09) 16,277,931.87
Boy Scout and Girl Scout......................... 0464 12,200.00 9,725.00 0.00 0.00 3,975.00 17,950.00 0.00 17,950.00
Brownfields Redevelopment........................ 0214 1,957,707.90 4,310,693.00 0.00 1,789.00 3,997,183.54 2,269,428.36 741,522.20 1,527,906.16
Budget Stabilization............................. 0686 0.00 0.00 535,703,679.72 535,000,000.00 0.00 703,679.72 (275,000,000.00) 275,703,679.72
Build Illinois................................... 0960 0.00 504,235,939.03 39,465,662.00 543,430,783.96 270,817.07 0.00 0.00 0.00
Build Illinois Capital Revolving Loan............ 0973 5,389,620.45 2,315,788.94 3,000,000.00 6,174,347.00 1,427,027.35 3,104,035.04 73,691.49 3,030,343.55
CDLIS/AAMVA Net Trust............................ 0109 (11,938.92) 677,886.00 236.00 0.00 640,500.82 25,682.26 54,525.61 (28,843.35)
Capital Development Board Revolving.............. 0215 5,003,205.47 7,697,376.20 79.00 4,988,528.00 5,992,305.08 1,719,827.59 87,085.35 1,632,742.24
Capital Litigation............................... 0614 10,703,781.65 30,672.04 3,407,795.66 1,100.00 14,089,875.06 51,274.29 (12,984,547.52) 13,035,821.81
Care Provider Fund for Persons
with Developmental Disability................... 0344 5,319,178.18 40,391,079.68 1,356.00 4,021.00 39,144,388.69 6,563,204.17 4,273.85 6,558,930.32
Add:
28
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
Add:
Special State Funds (Continued):
Career and Technical Education................... 0772 (2,715,951.52) 0.00 17,658,525.79 0.00 14,942,574.27 0.00 7,202,947.56 (7,202,947.56)
Carolyn Adams Ticket For The Cure Grant.......... 0208 823,244.23 876,202.00 284.00 1,018,700.00 680,013.01 1,017.22 0.00 1,017.22
Cemetary Oversight Licensing and Disciplinary.... 0792 0.00 22,924.00 0.00 0.00 17,529.60 5,394.40 (0.01) 5,394.41
Charitable Trust Stabilization................... 0435 1,861,477.00 426,830.00 0.00 2,136,095.00 0.00 152,212.00 0.00 152,212.00
Charter Schools Revolving Loan................... 0567 82.78 4,550.00 0.00 3,800.00 0.00 832.78 0.00 832.78
Chicago and Northeast Illinois
District Council of Carpenters.................. 0756 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Child Abuse Prevention........................... 0934 228,822.35 3,124.00 154,457.69 0.00 200,000.00 186,404.04 0.00 186,404.04
Child Labor and Day and Temporary
Labor Services Enforcement...................... 0357 162,432.36 410,590.00 0.00 0.00 402,622.88 170,399.48 18,352.30 152,047.18
Child Support Administrative..................... 0757 (2,947,283.38) 116,479,061.57 35,000,000.00 2,207,500.00 142,209,517.97 4,114,760.22 (471,845.69) 4,586,605.91
Cigarette Fire Safety Standard Act............... 0494 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Clean Air Act (CAA) Permit....................... 0091 8,166,972.56 14,680,889.56 1,904.00 16,005.00 16,031,608.41 6,802,152.71 119,558.23 6,682,594.48
Coal Mining Regulatory........................... 0147 396,937.68 3,311,035.74 0.00 7,888.00 2,767,052.54 933,032.88 410,602.67 522,430.21
Coal Technology Development Assistance........... 0925 13,874,677.39 5,045,948.63 478,464.76 60,580.00 13,262,831.86 6,075,678.92 (5,448,913.87) 11,524,592.79
Community Association Manager Licensing
and Disciplinary................................ 0829 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Community Health Center Care..................... 0113 1,001,032.85 298,546.35 0.00 560,500.00 521,494.04 217,585.16 4,166.00 213,419.16
Community Mental Health Medicaid Trust........... 0718 31,707,291.57 78,326,949.00 2,601.00 7,903.00 72,698,210.23 37,330,728.34 2,060,988.75 35,269,739.59
Community Water Supply Laboratory................ 0288 (23,808.17) 2,033,421.43 0.00 4,367.00 741,353.74 1,263,892.52 35,913.42 1,227,979.10
Comprehensive Regional Planning.................. 0406 5,150,000.00 0.00 5,000,000.00 150,000.00 0.00 10,000,000.00 0.00 10,000,000.00
Comptroller's Administrative..................... 0543 285,718.55 310,296.47 0.00 0.00 267,323.18 328,691.84 (109,594.44) 438,286.28
Continuing Legal Education Trust................. 0844 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Corporate Franchise Tax Refund................... 0380 3,585,185.38 3,217,544.13 0.00 3,485,185.00 1,136,783.77 2,180,760.74 0.00 2,180,760.74
Corporate Headquarters Relocation Assistance..... 0761 0.00 0.00 0.00 0.00 0.00 0.00 900,454.62 (900,454.62)
County Provider Trust............................ 0329 (28,642,490.02) 1,358,415,927.73 0.00 0.00 1,328,528,935.78 1,244,501.93 5,081,380.78 (3,836,878.85)
Court of Claims Administration and Grant......... 0434 (22,059.52) 101,707.33 0.00 0.00 79,468.03 179.78 4,240.78 (4,061.00)
Credit Union..................................... 0243 2,284,370.47 3,377,274.86 11,858.00 1,187,537.00 2,339,388.48 2,146,577.85 6,362.58 2,140,215.27
Criminal Justice Information Systems Trust....... 0886 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Crisis Nursery................................... 0777 0.00 0.00 85,062.18 42,500.00 37,899.13 4,663.05 4,663.05 0.00
Cycle Rider Safety Training...................... 0863 9,964,182.14 4,540,556.20 0.00 19,300.00 4,285,560.54 10,199,877.80 (2,760.99) 10,202,638.79
DCFS Children's Services......................... 0220 (2,281,625.45) 327,011,586.93 17,080,664.00 1,031,041.00 330,223,217.51 10,556,366.97 37,917,622.73 (27,361,255.76)
Death Certificate Surcharge...................... 0635 13,171.34 2,197,768.00 132.00 1,069,800.00 557,980.75 583,290.59 61,601.38 521,689.21
Debt Collection.................................. 0279 49,237.59 7,888.04 0.00 27,100.00 16,516.76 13,508.87 0.00 13,508.87
Department of Business Services
Special Operations.............................. 0363 4,293,538.34 11,013,280.00 1,009.00 3,835,760.00 4,236,219.37 7,235,847.97 4,562.74 7,231,285.23
Department of Corrections Reimbursement
and Education................................... 0523 (1,570,855.33) 30,877,614.14 0.00 549,208.00 24,918,031.61 3,839,519.20 3,395,488.37 444,030.83
Department of Human Rights Special............... 0797 119,325.00 196,950.00 0.00 136,000.00 0.00 180,275.00 0.00 180,275.00
Department of Human Rights Training
and Development................................. 0778 15,307.17 6,778.95 0.00 15,000.00 0.00 7,086.12 0.00 7,086.12
Design Professional Administration
and Investigation............................... 0888 1,236,578.90 1,289,084.68 3,407.00 855,685.00 871,663.59 801,721.99 (2,261.27) 803,983.26
Diabetes Research Checkoff....................... 0198 43,651.35 318.00 238,309.10 141,100.00 0.00 141,178.45 0.00 141,178.45
Digital Divide Elimination....................... 0770 128,198.23 18,819.36 5,000,000.00 16,369.00 (57,028.53) 5,187,677.12 5,145,939.00 41,738.12
Digital Divide Elimination Infrastructure........ 0771 2,323,424.28 0.00 0.00 2,074,604.00 0.00 248,820.28 0.00 248,820.28
Division of Corporations Registered
Limited Liability Partnership................... 0167 560,944.56 491,857.00 0.00 366,244.00 99,760.41 586,797.15 (1,196.11) 587,993.26
Domestic Violence................................ 0499 618,050.00 382,919.00 0.00 0.00 325,239.00 675,730.00 (1,810.90) 677,540.90
Domestic Violence Abuser Services................ 0528 44,779.36 20,880.76 0.00 28,900.00 4,466.00 32,294.12 2,876.00 29,418.12
Domestic Violence Shelter and Service............ 0865 431,276.28 726,518.62 175.00 355,800.00 510,252.05 291,917.85 56,352.00 235,565.85
Domestic Violence Surveillance................... 0545 15,685.40 0.00 0.00 0.00 0.00 15,685.40 0.00 15,685.40
Downstate Public Transportation.................. 0648 54,781,356.12 0.00 72,002,731.36 5,391.00 124,830,518.54 1,948,177.94 (60,449,246.70) 62,397,424.64
Downstate Transit Improvement.................... 0559 17,482,250.00 0.00 0.00 17,000,000.00 0.00 482,250.00 (12,240,000.00) 12,722,250.00
Dram Shop........................................ 0821 2,328,092.48 6,717,032.37 0.00 69,900.00 5,918,305.43 3,056,919.42 66,242.66 2,990,676.76
Drivers Education................................ 0031 (2,224,544.18) 19,085,287.92 702.00 1,064.00 16,860,054.96 326.78 7,385,474.38 (7,385,147.60)
Drug Rebate...................................... 0728 35,184,761.93 311,890,049.00 387,969,862.97 0.00 599,021,763.69 136,022,910.21 836,961.99 135,185,948.22
Drug Traffic Prevention.......................... 0878 161,269.68 205,624.50 0.00 128,200.00 146,121.00 92,573.18 758.04 91,815.14
Drug Treatment................................... 0368 215,495.02 3,736,561.75 141.00 8,700.00 3,053,671.36 889,826.41 17,916.76 871,909.65
Drunk and Drugged Driving Prevention............. 0276 (179,161.67) 1,961,130.00 59.00 31,000.00 1,661,198.44 89,828.89 283,599.27 (193,770.38)
Drycleaner Environmental Response Trust.......... 0548 3,549,595.20 3,204,711.25 0.00 948,100.00 3,348,023.81 2,458,182.64 68,025.00 2,390,157.64
Duck's Unlimited................................. 0918 0.00 5,725.00 0.00 0.00 0.00 5,725.00 0.00 5,725.00
EMS Assistance................................... 0398 (8,361.80) 213,402.00 0.00 140,600.00 0.00 64,440.20 0.00 64,440.20
Economic Research and Information................ 0023 74,744.55 80.10 0.00 29,800.00 18,539.95 26,484.70 0.00 26,484.70
Electronics Recycling............................ 0675 219,637.44 401,730.00 0.00 26,800.00 316,464.84 278,102.60 (2,448.73) 280,551.33
29
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
Add:
Special State Funds (Continued):
Emergency Planning and Training.................. 0173 561.53 0.00 0.00 0.00 0.00 561.53 0.00 561.53
Emergency Public Health.......................... 0240 12,908.26 3,550,717.77 343.00 1,980,700.00 456,930.99 1,126,338.04 245,663.03 880,675.01
Emergency Response Reimbursement................. 0114 33,869.00 0.00 0.00 33,000.00 0.00 869.00 0.00 869.00
Employee Classification.......................... 0446 15,566.62 21,916.60 0.00 15,000.00 0.00 22,483.22 0.00 22,483.22
End Stage Renal Disease Facility Licensing....... 0381 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Energy Efficiency Trust.......................... 0571 2,906,803.87 2,855,673.00 0.00 1,377,454.00 2,265,083.61 2,119,939.26 (964,690.31) 3,084,629.57
Environmental Laboratory Certification........... 0336 293,591.39 538,170.09 0.00 102,000.00 455,920.66 273,840.82 (381.34) 274,222.16
Environmental Protection Permit and Inspection... 0944 2,457,116.58 8,538,421.88 1,156.00 30,476.00 7,624,770.13 3,341,448.33 (4,376.34) 3,345,824.67
Epilepsy Treatment and Education Grants-in-Aid... 0197 26,356.50 0.00 26,000.00 26,000.00 0.00 26,356.50 0.00 26,356.50
Equity in Long-term Care Quality................. 0371 1,905,849.23 563,637.10 77.00 0.00 (101,985.37) 2,571,548.70 0.00 2,571,548.70
Estate Tax Collection Distributive............... 0815 (2,104,975.28) 0.00 8,881,079.09 923.00 6,775,180.81 0.00 74,528.42 (74,528.42)
Explosives Regulatory............................ 0145 111,558.69 116,629.00 0.00 78,900.00 105,615.59 43,672.10 5,030.01 38,642.09
Facility Licensing............................... 0118 207,409.14 557,969.75 60.00 14,200.00 436,601.44 314,637.45 622.96 314,014.49
Fair and Exposition.............................. 0245 1,049,009.40 0.00 277,466.46 450,523.00 873,873.00 2,079.86 (1,384,577.31) 1,386,657.17
Family Responsibility............................ 0322 65,100.00 97,440.00 0.00 0.00 0.00 162,540.00 0.00 162,540.00
Federal Asset Forfeiture......................... 0520 1,370,672.22 803,633.30 0.00 0.00 1,175,414.22 998,891.30 347,938.16 650,953.14
Federal Financing Cost Reimbursement............. 0212 0.00 0.00 95,218.00 0.00 95,218.00 0.00 0.00 0.00
Federal High Speed Rail Trust.................... 0433 0.00 74,676,598.44 0.00 0.00 0.00 74,676,598.44 0.00 74,676,598.44
Federal Workforce Training....................... 0913 (26,583,287.41) 215,062,090.16 0.00 5,152,774.07 182,880,456.78 445,571.90 34,834,950.79 (34,389,378.89)
Feed Control..................................... 0369 90,209.88 1,768,052.52 431.00 235,037.00 1,243,641.61 380,014.79 12,253.13 367,761.66
Fertilizer Control............................... 0290 18,415.99 765,337.11 209.00 280,500.00 55,714.13 447,747.97 423,729.99 24,017.98
Financial Institution............................ 0021 7,038,892.35 8,079,196.02 0.00 4,264,564.00 4,963,601.88 5,889,922.49 (18,518.76) 5,908,441.25
Fire Prevention.................................. 0047 15,613,395.11 27,410,394.81 687.00 266,581.00 20,843,869.44 21,914,026.48 1,633,063.45 20,280,963.03
Fire Service and Small Equipment................. 0518 73,365.54 5,600.45 0.00 81,900.00 (4,087.04) 1,153.03 0.00 1,153.03
Fire Truck Revolving Loan........................ 0572 1,187,903.03 1,535,215.15 0.00 0.00 0.00 2,723,118.18 0.00 2,723,118.18
Firearm Owner's Notification..................... 0071 770,023.27 930,816.15 0.00 2,300.00 602,072.79 1,096,466.63 76,840.07 1,019,626.56
Fish and Wildlife Endowment...................... 0260 1,854,727.03 65,675.00 0.00 0.00 0.00 1,920,402.03 0.00 1,920,402.03
Food and Drug Safety............................. 0014 31,872.98 1,347,196.21 155.00 8,700.00 932,238.68 438,285.51 96,757.32 341,528.19
Foreclosure Prevention Program................... 0891 0.00 2,703,255.85 0.00 0.00 0.00 2,703,255.85 0.00 2,703,255.85
Foreign Language Interpreter..................... 0597 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4-H.............................................. 0915 0.00 4,450.00 0.00 0.00 0.00 4,450.00 0.00 4,450.00
Franchise Tax and License Fee
Amnesty Administration.......................... 0490 1,984.83 0.00 0.00 1,984.83 0.00 0.00 0.00 0.00
Fund for Illinois' Future........................ 0611 1,960,490.63 34,135.76 0.00 2,021,900.00 (139,321.10) 112,047.49 0.00 112,047.49
FY09 Budget Relief............................... 0678 14,851,058.88 0.00 0.00 14,500,000.00 (3,021.27) 354,080.15 0.00 354,080.15
General Assembly Computer Equipment Revolving.... 0155 182,226.70 15,720.00 0.00 0.00 35,694.19 162,252.51 57,744.74 104,507.77
General Assembly Operations Revolving............ 0196 62,799.84 11,164.89 0.00 0.00 4,424.82 69,539.91 0.00 69,539.91
General Obligation Bond Rebate................... 0107 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
General Professions Dedicated.................... 0022 983,335.01 11,564,436.64 17,670.00 2,768,856.00 5,164,079.33 4,632,506.32 279,808.58 4,352,697.74
Good Samaritan Energy Trust...................... 0555 28,232.78 350.00 0.00 28,500.00 0.00 82.78 0.00 82.78
Governor's Grant................................. 0947 7,034.01 5,352.06 0.00 0.00 2,064.56 10,321.51 0.00 10,321.51
Group Home Loan Revolving........................ 0025 47,797.02 16,558.00 0.00 56,000.00 0.00 8,355.02 0.00 8,355.02
Group Workers' Compensation Pool Insolvency...... 0739 1,597,372.75 157,748.66 0.00 0.00 0.00 1,755,121.41 0.00 1,755,121.41
Guardianship and Advocacy........................ 0297 33,410.28 75,425.00 0.00 0.00 26,464.35 82,370.93 5,283.77 77,087.16
Hazardous Waste.................................. 0828 4,170,256.78 6,300,271.52 2,002,342.00 14,388.00 8,355,503.16 4,102,979.14 219,092.98 3,883,886.16
Hazardous Waste Occupational Licensing........... 0282 6,726.50 21,050.00 0.00 0.00 1,683.03 26,093.47 0.00 26,093.47
Hazardous Waste Research......................... 0840 137,992.48 347,354.60 0.00 150,600.00 217,783.20 116,963.88 23,104.77 93,859.11
Health and Human Services Medicaid Trust......... 0365 19,171,584.16 26,371,574.00 20,000,232.00 3,007.00 49,626,817.02 15,913,566.14 5,715,067.30 10,198,498.84
Health Facility Plan Review...................... 0524 606,671.76 1,481,658.76 188.00 29,900.00 950,078.47 1,108,540.05 41,156.26 1,067,383.79
Health Insurance Reserve......................... 0907 (22,736,661.09) 1,627,006,621.29 0.00 0.00 1,562,103,338.78 42,166,621.42 322,604,219.70 (280,437,598.28)
Healthcare Provider Relief....................... 0793 (117,255,697.37) 1,353,081,451.00 433,839,545.92 0.00 1,631,639,354.95 38,025,944.60 15,956,813.58 22,069,131.02
Healthy Smiles................................... 0654 22,631.56 31,500.00 22,600.00 22,600.00 0.00 54,131.56 0.00 54,131.56
Hearing Instrument Dispenser Examining
and Disciplinary................................ 0938 35,764.02 50,464.00 45.00 1,900.00 59,194.27 25,178.75 307.72 24,871.03
Heartsaver AED................................... 0135 102,951.41 0.00 100,000.00 202,900.00 0.00 51.41 0.00 51.41
Help Illinois Vote............................... 0206 16,655,362.28 8,157,546.18 0.00 0.00 4,709,925.45 20,102,983.01 294,941.93 19,808,041.08
High Speed Internet Services and
Information Technology.......................... 0444 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Home Care Services Agency Licensure.............. 0287 686,047.26 883,950.00 0.00 549,200.00 731,484.18 289,313.08 (1,931.84) 291,244.92
Home Inspector Administration.................... 0746 383,048.93 774,048.17 0.00 571,216.00 121,180.53 464,700.57 (1,026.77) 465,727.34
Horse Racing..................................... 0632 182,346.59 6,495,558.42 0.00 34,400.00 5,900,225.62 743,279.39 370,997.98 372,281.41
Hospice.......................................... 0586 8,173.00 2,881.00 0.00 0.00 0.00 11,054.00 0.00 11,054.00
Hospital Basic Services Preservation............. 0284 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Hospital Provider................................ 0346 134,031,308.61 2,111,709,476.01 0.00 190,000,000.00 1,924,999,955.92 130,740,828.70 378,101.00 130,362,727.70
Human Services Priority Capital Program.......... 0474 1,646,798.00 2,240.00 0.00 1,648,000.00 0.00 1,038.00 0.00 1,038.00
30
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
Add:
Special State Funds (Continued):
Hunger Relief.................................... 0706 0.00 234.00 196,612.10 98,400.00 0.00 98,446.10 0.00 98,446.10
ICCB Adult Education............................. 0692 (1,640,845.52) 20,391,860.28 0.00 0.00 18,751,014.68 0.08 2,202,210.88 (2,202,210.80)
ICCB Federal Trust............................... 0350 192,459.29 239,038.67 0.00 0.00 62,943.40 368,554.56 425.02 368,129.54
ICCB Instructional Development and
Enhancement Applications Revolving.............. 0070 (9,787.50) 74,850.00 0.00 0.00 62,262.50 2,800.00 2,800.00 0.00
ISAC Accounts Receivable......................... 0242 14,424.80 31,306.43 0.00 0.00 18,387.49 27,343.74 12,476.80 14,866.94
I-Fly............................................ 0306 45,000.00 0.00 0.00 45,000.00 0.00 0.00 0.00 0.00
Illinois Adoption Registry and Medical
Information Exchange............................ 0638 2,160.00 31,600.00 0.00 4,000.00 0.00 29,760.00 0.00 29,760.00
Illinois Affordable Housing Trust................ 0286 10,062,031.49 38,785,193.30 413.00 26,575,504.00 10,938,029.00 11,334,104.79 0.00 11,334,104.79
Illinois AgriFIRST Program....................... 0754 202,818.66 400.00 0.00 203,100.00 0.00 118.66 0.00 118.66
Illinois and Michigan Canal...................... 0570 78,150.00 8,400.00 0.00 83,900.00 0.00 2,650.00 0.00 2,650.00
Illinois Animal Abuse............................ 0744 9,409.46 50.00 0.00 8,400.00 931.71 127.75 0.00 127.75
Illinois Charity Bureau.......................... 0549 1,641,906.67 1,479,624.92 0.00 1,471.00 1,574,709.75 1,545,350.84 7,154.94 1,538,195.90
Illinois Clean Water........................... 0731 2,470,563.17 14,815,191.23 111,857.00 1,677,392.00 13,730,457.04 1,989,762.36 439,702.10 1,550,060.26
Illinois Community College Board Contracts
and Grants...................................... 0339 (1,133,000.93) 4,185,159.98 0.00 0.00 2,689,237.52 362,921.53 1,093,466.19 (730,544.66)
Illinois Department of Agriculture Laboratory
Services Revolving.............................. 0024 77,835.08 596,856.43 299.00 5,365.00 650,207.56 19,417.95 86,267.92 (66,849.97)
Illinois EMS Scholarship and Training............ 0800 2,700.00 1,320.00 0.00 0.00 0.00 4,020.00 0.00 4,020.00
Illinois Equity.................................. 0974 866,213.44 275,352.46 0.00 540,000.00 0.00 601,565.90 0.00 601,565.90
Illinois Fire Fighters' Memorial................. 0510 2,936,156.94 484,056.00 0.00 3,061,100.00 772.26 358,340.68 159,308.16 199,032.52
Illinois Forestry Development.................... 0905 43,303.62 2,078,528.23 0.00 4,619.00 979,776.63 1,137,436.22 27,429.09 1,110,007.13
Illinois Future Teacher Corps Scholarship........ 0753 142,328.42 45,721.00 0.00 173,200.00 0.00 14,849.42 0.00 14,849.42
Illinois Gaming Law Enforcement.................. 0085 349,132.66 2,935,758.59 0.00 15,554.00 2,853,036.06 416,301.19 114,337.85 301,963.34
Illinois Habitat................................. 0391 3,329,115.92 1,180,117.44 0.00 91,083.16 1,585,873.23 2,832,276.97 211.48 2,832,065.49
Illinois Health Facilities Planning.............. 0238 2,934,587.11 2,320,371.37 169.00 2,497,100.00 1,351,767.90 1,406,259.58 17,570.33 1,388,689.25
Illinois Historic Sites.......................... 0538 237,690.05 1,909,340.94 0.00 4,200.00 1,392,309.68 750,521.31 109,286.05 641,235.26
Illinois Mathematics and Science Academy Income.. 0768 900,369.32 1,373,619.52 4,812.00 7,310.00 1,550,207.32 721,283.52 115,562.85 605,720.67
Illinois Military Family Relief.................. 0725 753,452.33 2,046,570.70 411,365.95 224,400.00 1,441,440.00 1,545,548.98 24,000.00 1,521,548.98
Illinois National Guard Armory Construction...... 0927 4,373.12 0.00 0.00 4,300.00 0.00 73.12 0.00 73.12
Illinois Pan Hellenic Trust...................... 0584 60,702.22 42,350.00 0.00 0.00 0.00 103,052.22 28,304.00 74,748.22
Illinois Police Association...................... 0655 15,396.00 32,335.00 0.00 0.00 20,000.00 27,731.00 0.00 27,731.00
Illinois Power Agency Operations................. 0425 (1,081,555.48) 11,704,794.56 0.00 3,321,500.00 2,808,166.61 4,493,572.47 1,130,823.50 3,362,748.97
Illinois Power Agency Renewable
Energy Resources................................ 0836 0.00 7,148,261.61 0.00 6,710,000.00 0.00 438,261.61 0.00 438,261.61
Illinois Professional Golfers Association
Foundation Junior Golf.......................... 0463 34,702.00 28,982.00 0.00 0.00 25,000.00 38,684.00 0.00 38,684.00
Illinois Racing Quarterhorse Breeders............ 0631 14,579.69 12,096.16 0.00 0.00 15,000.00 11,675.85 3,700.00 7,975.85
Illinois Route 66 Heritage Project............... 0594 34,425.00 125,925.00 0.00 0.00 100,000.00 60,350.00 0.00 60,350.00
Illinois School Asbestos Abatement............... 0175 158,849.66 848,242.00 64.00 19,900.00 418,347.26 568,908.40 (962.57) 569,870.97
Illinois Sports Facilities....................... 0225 2,724,600.00 43,725,000.00 0.00 3,199,600.00 42,000,000.00 1,250,000.00 0.00 1,250,000.00
Illinois Standardbred Breeders................... 0708 686,206.11 1,550.00 280,660.84 6,754.00 846,593.96 115,068.99 (991,718.49) 1,106,787.48
Illinois State Dental Disciplinary............... 0823 3,738,925.02 312,210.67 4,052.00 2,007,670.00 948,470.49 1,099,047.20 (4,103.22) 1,103,150.42
Illinois State Fair.............................. 0438 546,994.77 5,533,927.40 2,239.00 271,364.00 4,935,541.63 876,255.54 242,699.61 633,555.93
Illinois State Medical Disciplinary.............. 0093 47,529.27 12,540,832.79 17,862.00 6,566,812.00 3,734,028.24 2,305,383.82 50,930.68 2,254,453.14
Illinois State Pharmacy Disciplinary............. 0057 1,973,815.71 1,981,227.85 18,515.00 2,115,636.00 1,127,518.22 730,404.34 20,437.24 709,967.10
Illinois State Podiatric Disciplinary............ 0954 161,644.75 482,530.07 0.00 299,092.00 91,049.86 254,032.96 (10,131.10) 264,164.06
Illinois Student Assistance
Commission Contracts and Grants................. 0677 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Illinois Tax Increment........................... 0281 (1,933,449.54) 19,743,338.09 13.00 785.00 14,570,669.60 3,238,446.95 5,143,230.05 (1,904,783.10)
Illinois Thoroughbred Breeders................... 0709 175,570.98 3,100.00 1,202,098.99 33,122.00 1,161,481.84 186,166.13 (358,836.81) 545,002.94
Illinois Underground Utility Facilities
Damage Prevention............................... 0127 15,202.50 25,925.00 0.00 0.00 30,572.50 10,555.00 0.00 10,555.00
Illinois Veterans' Assistance.................... 0236 2,738,841.21 1,164,645.00 0.00 0.00 2,468,298.94 1,435,187.27 145,000.00 1,290,187.27
Illinois Veterans' Homes......................... 0102 48,183.79 0.00 129,477.27 0.00 47,803.32 129,857.74 96,699.02 33,158.72
Illinois Veterans' Rehabilitation................ 0036 1,158,482.32 0.00 3,598,561.00 106,000.00 4,445,819.32 205,224.00 (1,091,305.19) 1,296,529.19
Illinois Wildlife Preservation................... 0909 710,629.29 139,250.00 184,170.26 1,004.00 485,581.62 547,463.93 17.73 547,446.20
Illinois Workers' Compensation
Commission Operations........................... 0534 (686,610.32) 26,550,958.04 18,806,769.55 19,458,889.94 20,057,688.79 5,154,538.54 1,006,929.07 4,147,609.47
Income Tax Refund................................ 0278 2,154,879.73 1,727,202,152.26 8,138,890.48 184,431,869.20 1,550,775,293.76 2,288,759.51 (167,165.33) 2,455,924.84
Independent Academic Medical Center.............. 0735 0.00 2,000,000.00 0.00 0.00 2,000,000.00 0.00 0.00 0.00
Indigent BAIID................................... 0451 (15,034.57) 248,233.41 0.00 0.00 165,788.20 67,410.64 55,352.85 12,057.79
Industrial Hygiene Regulatory and Enforcement.... 0049 12,712.46 3,665.00 0.00 13,400.00 0.00 2,977.46 0.00 2,977.46
Insurance Financial Regulation................... 0997 6,170,018.55 23,330,522.42 46,176.00 7,689,422.00 16,171,623.47 5,685,671.50 195,817.74 5,489,853.76
31
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
Add:
Special State Funds (Continued):
Insurance Premium Tax Refund..................... 0378 2,594,408.71 1,450,600.00 8,189.00 569,362.00 1,292,797.80 2,191,037.91 0.00 2,191,037.91
Insurance Producer Administration................ 0922 10,077,397.71 25,018,583.39 32,593.00 10,913,414.00 12,594,789.41 11,620,370.69 220,103.20 11,400,267.49
Intercity Passenger Rail......................... 0233 271.00 2,435.00 401,750.00 0.00 0.00 404,456.00 404,000.00 456.00
Intermodal Facilities Promotion.................. 0780 0.00 0.00 289,125.36 0.00 160,021.35 129,104.01 (66,033.77) 195,137.78
International and Promotional.................... 0984 55,430.81 30,091.34 0.00 0.00 5,959.22 79,562.93 0.00 79,562.93
International Brotherhood of Teamsters........... 0803 2,425.00 50.00 0.00 0.00 0.00 2,475.00 0.00 2,475.00
International Tourism............................ 0621 3,385,140.17 8,685,590.88 0.00 5,262,742.00 3,744,856.92 3,063,132.13 603,971.81 2,459,160.32
Interpreters for the Deaf........................ 0449 169,323.28 133,611.00 0.00 117,600.00 92,089.65 93,244.63 23,523.76 69,720.87
Juvenile Rehabilitation Services
Medicaid Matching............................... 0575 8,161.65 698,432.00 0.00 0.00 642,785.81 63,807.84 0.00 63,807.84
Korean War Memorial Construction................. 0164 60.00 66.00 0.00 0.00 0.00 126.00 0.00 126.00
LEADS Maintenance................................ 0536 278,445.38 1,856,704.44 0.00 0.00 1,483,239.97 651,909.85 32,782.28 619,127.57
Landfill Closure and Post-Closure................ 0945 305,244.04 0.00 0.00 0.00 0.00 305,244.04 0.00 305,244.04
Large Business Attraction........................ 0975 1,011,425.41 138,150.48 0.00 610,700.00 (125,000.00) 663,875.89 0.00 663,875.89
LaSalle Veterans' Home........................... 0272 1,920,401.68 6,908,022.24 0.00 0.00 3,198,872.30 5,629,551.62 1,772,486.88 3,857,064.74
Law Enforcement Camera Grant..................... 0356 2,111,777.53 1,578,298.54 0.00 3,048,600.00 25,264.35 616,211.72 45,008.00 571,203.72
Lawyers' Assistance Program...................... 0769 453,939.05 460,488.00 0.00 0.00 450,000.00 464,427.05 0.00 464,427.05
Lead Poisoning, Screening, Prevention
and Abatement................................... 0360 (385,232.49) 4,795,975.03 363.00 1,152,500.00 2,160,151.59 1,098,453.95 96,347.66 1,002,106.29
Lieutenant Governor's Grant...................... 0924 20,689.68 0.00 0.00 0.00 0.00 20,689.68 0.00 20,689.68
Live and Learn................................... 0026 1,100,012.83 0.00 3,488,720.00 5,502.00 3,810,004.19 773,226.64 (876,020.58) 1,649,247.22
Livestock Management Facilities.................. 0430 59,949.66 17,910.00 0.00 56,800.00 15,000.00 6,059.66 0.00 6,059.66
Lobbyist Registration Administration............. 0044 94,597.92 2,178,900.00 0.00 18,100.00 850,110.49 1,405,287.43 23,770.24 1,381,517.19
Local Government Distributive.................... 0515 (19,774,466.96) 0.00 809,913,284.86 47,536.00 790,035,067.75 56,214.15 16,971,663.40 (16,915,449.25)
Local Government Video Gaming Distributive....... 0842 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Local Tourism.................................... 0969 (2,493,460.81) 15,441,050.52 0.00 2,793,925.00 9,181,863.39 971,801.32 1,804,763.05 (832,961.73)
Long Term Care Monitor/Receiver.................. 0285 744,913.21 2,961,575.80 177.00 376,700.00 1,328,416.52 2,001,549.49 159.75 2,001,389.74
Long Term Care Ombudsman......................... 0698 0.00 250,065.00 0.00 0.00 228,500.00 21,565.00 9,216.00 12,349.00
Long Term Care Provider.......................... 0345 (40,294,863.60) 622,889,787.11 30,024,552.00 0.00 573,725,886.41 38,893,589.10 236,994.20 38,656,594.90
Low-Level Radioactive Waste Facility
Closure and Compensation........................ 0943 111,655.56 141.77 0.00 0.00 0.00 111,797.33 0.00 111,797.33
Low-Level Radioactive Waste Facility
Development and Operation....................... 0942 39,672.52 1,681,056.04 135.00 720,100.00 370,391.81 630,371.75 1,459.19 628,912.56
Mammogram........................................ 0599 47,898.00 128,843.00 0.00 0.00 130,000.00 46,741.00 0.00 46,741.00
Mandatory Arbitration............................ 0262 14,370,573.49 6,533,909.86 2,052.00 0.00 4,421,401.28 16,485,134.07 134,111.64 16,351,022.43
Manteno Veterans' Home........................... 0980 416,745.69 13,078,569.67 0.00 0.00 6,528,211.15 6,967,104.21 1,985,244.36 4,981,859.85
Marine Corps Scholarship......................... 0760 12,581.00 83,733.00 0.00 0.00 60,000.00 36,314.00 0.00 36,314.00
Master Mason..................................... 0508 11,209.00 43,499.00 0.00 0.00 50,000.00 4,708.00 0.00 4,708.00
McCormick Place Expansion Project................ 0377 9,090,728.42 80,206,203.72 0.00 9,090,728.42 80,206,203.72 0.00 0.00 0.00
Medicaid Buy-In Program Revolving................ 0740 621,112.08 725,209.82 0.00 761,300.00 292,190.56 292,831.34 14,360.21 278,471.13
Medicaid Fraud and Abuse Prevention.............. 0237 44,397.77 0.00 0.00 0.00 24,641.29 19,756.48 6,249.18 13,507.30
Medical Interagency Program...................... 0720 3,092,270.78 30,079,202.31 0.00 0.00 32,042,490.47 1,128,982.62 (1,253,640.90) 2,382,623.52
Medical Research and Development................. 0486 764,153.00 12,800,639.00 0.00 0.00 13,562,400.00 2,392.00 0.00 2,392.00
Medical Special Purpose Trust.................... 0808 680,579.65 18,120,983.29 0.00 0.00 5,237,547.17 13,564,015.77 776,654.43 12,787,361.34
Mental Health.................................... 0050 10,141,638.26 35,558,999.25 523.00 339,077.00 26,366,877.17 18,995,206.34 1,400,995.84 17,594,210.50
Mental Health Transportation..................... 0134 0.08 0.00 0.00 0.00 0.00 0.08 0.00 0.08
Metabolic Screening and Treatment................ 0920 1,113,879.71 13,728,321.32 1,259.00 105,500.00 10,717,293.49 4,020,666.54 1,933,986.37 2,086,680.17
Methamphetamine Law Enforcement.................. 0283 14,008.62 15,748.05 0.00 0.00 0.00 29,756.67 0.00 29,756.67
Metro-East Public Transportation................. 0794 91,147.20 0.00 283.00 91,000.00 0.00 430.20 0.00 430.20
Metropolitan Exposition Auditorium and
Office Building................................. 0053 30,698,722.84 0.00 37,922,810.80 51,750,070.63 0.00 16,871,463.01 0.00 16,871,463.01
Metropolitan Fair and Exposition
Authority Improvement Bond...................... 0961 5,455.76 0.00 12,462,792.72 0.00 12,462,792.72 5,455.76 0.00 5,455.76
Military Affairs Trust........................... 0043 261,379.74 99,360.73 0.00 0.00 174,135.77 186,604.70 10,888.65 175,716.05
Minority and Female Business Enterprise.......... 0352 5,970.32 0.00 0.00 0.00 0.00 5,970.32 0.00 5,970.32
Money Follows the Person Budget Transfer......... 0522 341,194.07 500,570.00 0.00 0.00 695,835.13 145,928.94 309,464.64 (163,535.70)
Money Laundering Asset Recovery.................. 0816 0.00 1,779,328.21 0.00 0.00 0.00 1,779,328.21 398,713.37 1,380,614.84
Monitoring Device Driving Permit
Administration Fee.............................. 0453 1,243,571.50 1,693,980.00 0.00 0.00 765,305.82 2,172,245.68 (3,099.68) 2,175,345.36
Motor Carrier Safety Inspection.................. 0649 533,040.84 2,260,500.00 0.00 61,300.00 2,001,418.96 730,821.88 (17,806.64) 748,628.52
Motor Fuel and Petroleum Standards............... 0289 0.24 28,700.00 0.00 10,354.00 0.00 18,346.24 0.00 18,346.24
Motor Vehicle License Plate...................... 0622 5,995,852.77 10,985,082.00 2,662.00 147,176.00 9,196,413.98 7,640,006.79 987,779.61 6,652,227.18
Motor Vehicle Review Board....................... 0323 195,252.03 264,446.07 0.00 12,900.00 208,316.17 238,481.93 3,658.13 234,823.80
Motor Vehicle Theft Prevention Trust............. 0156 4,726,923.21 6,343,339.90 0.00 0.00 5,244,431.55 5,825,831.56 280,846.11 5,544,985.45
Multiple Sclerosis Assistance.................... 0604 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
32
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
Add:
Special State Funds (Continued):
Multiple Sclerosis Research...................... 0429 1,370,988.00 1,293,719.00 0.00 1,928,100.00 0.00 736,607.00 0.00 736,607.00
National Guard and Naval Militia Grant........... 0721 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Natural Areas Acquisition........................ 0298 6,471,615.68 5,698,960.25 1.00 3,705,852.00 5,789,402.15 2,675,322.78 311,437.04 2,363,885.74
Natural Heritage................................. 0375 45,703.08 0.00 75,000.00 75,500.00 14,178.84 31,024.24 0.00 31,024.24
Nuclear Safety Emergency Preparedness............ 0796 (1,771,474.05) 19,574,906.25 7,176.00 0.00 16,925,780.17 884,828.03 1,701,929.60 (817,101.57)
Nursing Dedicated and Professional............... 0258 4,145,528.46 2,873,049.62 7,199.00 2,671,659.00 2,514,858.87 1,839,259.21 15,055.87 1,824,203.34
Off-Highway Vehicle Trails....................... 0574 1,188,925.71 315,972.77 0.00 1,414.00 302,593.75 1,200,890.73 0.00 1,200,890.73
Open Space Lands Acquisition and Development..... 0299 61,696,413.76 13,297,486.69 1.00 38,598,295.00 22,369,697.88 14,025,908.57 58,845.25 13,967,063.32
Optometric Licensing and Disciplinary Board...... 0259 205,669.73 232,993.16 1,392.00 142,155.00 238,533.83 59,366.06 261.31 59,104.75
Organ Donor Awareness............................ 0716 0.00 183,104.00 0.00 0.00 100,000.00 83,104.00 0.00 83,104.00
Ovarian Cancer Awareness......................... 0459 3,463.00 6,869.00 0.00 0.00 5,000.00 5,332.00 0.00 5,332.00
Over Dimensional Load Police Escort.............. 0652 25,896.10 74,722.50 0.00 19,100.00 46,907.27 34,611.33 (639.80) 35,251.13
Park and Conservation............................ 0962 3,963,278.92 6,787,496.36 20,000,001.00 11,130,435.00 16,921,377.84 2,698,963.44 1,175,714.76 1,523,248.68
Park District Youth Program...................... 0585 21,925.00 25,325.00 0.00 0.00 25,000.00 22,250.00 0.00 22,250.00
Partners for Conservation........................ 0608 11,461,794.01 0.00 3,502,685.98 3,719,265.00 6,624,294.49 4,620,920.50 (9,982,044.01) 14,602,964.51
Partners for Conservation Projects............... 0609 1,498,682.61 0.00 0.00 1,345.00 23,337.51 1,474,000.10 0.00 1,474,000.10
Pawnbroker Regulation............................ 0562 83,017.29 283,730.00 0.00 60,251.00 102,370.33 204,125.96 1,456.74 202,669.22
Penny Severns Breast Cervical and Ovarian
Cancer Research................................. 0015 203,765.72 0.00 507,191.61 354,200.00 2,499.94 354,257.39 0.00 354,257.39
Pension Contribution............................. 0472 0.00 3,683,571,709.67 0.00 3,683,571,709.67 0.00 0.00 0.00 0.00
Performance-enhancing Substance Testing.......... 0784 12,640.40 73,263.77 0.00 55,000.00 0.00 30,904.17 0.00 30,904.17
Personal Property Tax Replacement................ 0802 160,919,343.62 1,329,480,459.11 197,255,026.84 56,088.00 1,424,275,396.53 263,323,345.04 3,134,130.13 260,189,214.91
Pesticide Control................................ 0576 796,690.20 7,075,007.25 1,289.00 2,773,042.00 4,085,838.35 1,014,106.10 417,770.66 596,335.44
Pet Population Control........................... 0764 189,569.98 153,648.20 0.00 40,700.00 189,031.31 113,486.87 29,365.11 84,121.76
Plugging and Restoration......................... 0137 505,971.63 466,050.00 0.00 55,800.00 541,234.52 374,987.11 37,254.40 337,732.71
Plumbing Licensure and Program................... 0372 379,795.64 1,571,141.84 149.00 32,600.00 1,289,632.75 628,853.73 12,296.90 616,556.83
Police Memorial Committee........................ 0598 153,015.00 157,523.00 0.00 0.00 200,000.00 110,538.00 0.00 110,538.00
Police Training Board Services................... 0517 7,283.14 0.00 0.00 7,200.00 0.00 83.14 0.00 83.14
Pollution Control Board.......................... 0277 78,506.77 7,141.20 0.00 64,900.00 0.00 20,747.97 0.00 20,747.97
Port Development Revolving Loan.................. 0603 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Post-Tertiary Clinical Services.................. 0487 764,153.00 12,800,640.00 0.00 0.00 13,562,400.00 2,393.00 0.00 2,393.00
Post Transplant Maintenance and Retention........ 0712 219.00 0.00 0.00 0.00 0.00 219.00 0.00 219.00
Pre-need Funeral Consumer Protection............. 0805 0.00 83,565.00 0.00 0.00 0.00 83,565.00 0.00 83,565.00
Predatory Lending Database Program............... 0478 950,000.00 0.00 0.00 650,000.00 0.00 300,000.00 0.00 300,000.00
Presidential Library and Museum Operating........ 0776 4,333,079.78 2,382,690.66 6,675,000.00 1,446,500.00 7,902,019.15 4,042,251.29 645,647.54 3,396,603.75
Prisoner Review Board Vehicle and Equipment...... 0366 25,979.56 199,304.57 0.00 0.00 52,377.43 172,906.70 35,249.12 137,657.58
Private College Academic Quality Assurance....... 0661 64,891.40 49,250.00 0.00 67,800.00 24,527.11 21,814.29 0.00 21,814.29
Private Sewage Disposal Program.................. 0790 122,230.00 120,659.00 0.00 82,600.00 111,228.39 49,060.61 672.59 48,388.02
Professional Regulation Evidence................. 0192 305.87 0.00 0.00 0.00 0.00 305.87 0.00 305.87
Professional Sports Teams Education.............. 0587 0.00 254,150.00 0.00 0.00 0.00 254,150.00 0.00 254,150.00
Professions Indirect Cost........................ 0218 1,920,762.88 24,765.28 24,767,951.00 143,423.00 24,854,956.89 1,715,099.27 1,411,764.42 303,334.85
Prostate Cancer Research......................... 0626 25,566.05 0.00 25,000.00 25,000.00 0.00 25,566.05 0.00 25,566.05
Provider Inquiry Trust........................... 0341 696,645.47 1,133,991.72 0.00 490,600.00 692,746.09 647,291.10 57,253.91 590,037.19
Public Health Laboratory Services Revolving...... 0340 (60,087.78) 533,756.53 205.00 117,800.00 159,944.33 196,129.42 11,776.30 184,353.12
Public Health Water Permit....................... 0256 5,318.76 33,100.00 0.00 0.00 21,967.32 16,451.44 5,175.00 11,276.44
Public Infrastructure Construction
Loan Revolving.................................. 0993 833,855.33 12,099,251.06 0.00 11,496,600.00 0.00 1,436,506.39 0.00 1,436,506.39
Public Pension Regulation........................ 0546 1,848,781.70 1,851,577.53 3,986.00 13,913.00 1,286,812.84 2,403,619.39 (5,938.56) 2,409,557.95
Public Transportation............................ 0627 (2,077,623.28) 0.00 82,276,207.67 (395,981.00) 80,497,202.77 97,362.62 9,997,790.82 (9,900,428.20)
Public Utility................................... 0059 301,785.62 24,017,642.54 1,000,000.00 0.00 23,808,573.89 1,510,854.27 (1,070,273.35) 2,581,127.62
Quality of Life Endowment........................ 0437 2,511,051.00 893,895.00 0.00 2,116,000.00 117,078.13 1,171,867.87 187,361.67 984,506.20
Quincy Veterans' Home............................ 0619 2,902,807.30 18,766,250.09 0.00 0.00 10,581,207.11 11,087,850.28 2,284,412.54 8,803,437.74
Radiation Protection............................. 0067 835,980.64 7,131,289.84 2,277.00 12,900.00 5,912,424.21 2,044,223.27 308,079.86 1,736,143.41
Rail Freight Loan Repayment...................... 0936 3,545,689.73 506,844.62 0.00 0.00 1,314,534.47 2,737,999.88 0.00 2,737,999.88
Real Estate Audit................................ 0750 189,750.00 430.00 0.00 151,000.00 0.00 39,180.00 0.00 39,180.00
Real Estate License Administration............... 0850 28,062,646.92 3,519,878.49 0.00 144,340.00 3,559,661.10 27,878,524.31 21,113.76 27,857,410.55
Real Estate Research and Education............... 0849 241,595.81 332.00 0.00 241,000.00 0.00 927.81 0.00 927.81
Regional Transportation Authority
Occupation and Use Tax Replacement.............. 0187 (3,757,472.55) 0.00 26,169,256.16 1,086.00 22,410,583.61 114.00 3,589,416.39 (3,589,302.39)
Registered Certified Public Accountants'
Administration and Disciplinary................. 0151 4,048,663.13 511,324.96 1,197.00 4,019,833.00 213,663.43 327,688.66 (1,530.56) 329,219.22
Regulatory Evaluation and Basic Enforcement...... 0388 73,903.64 39,800.00 0.00 52,000.00 21,285.22 40,418.42 0.00 40,418.42
Renewable Energy Resources Trust................. 0564 3,205,999.92 5,045,950.24 0.00 2,629,199.00 1,219,678.17 4,403,072.99 1,037,586.99 3,365,486.00
Rental Housing Support Program................... 0150 5,756,803.00 18,227,530.83 18.00 5,858,339.00 5,334,932.00 12,791,080.83 6,930,000.00 5,861,080.83
Roadside Memorial................................ 0697 48,259.00 211,961.89 0.00 163,000.00 0.00 97,220.89 0.00 97,220.89
33
STATE OF ILLINOIS
SCHEDULE OF CHANGES IN FUND BALANCES - APPROPRIATED FUNDS - BUDGETARY BASIS
FISCAL YEAR ENDED JUNE 30, 2011
Deduct:
Fund Balance - Receipts Available Fund Balance -
Fund Budgetary Basis Ordered Into Transfers From Transfers To Cash Balance Lapse Period (b) Budgetary Basis
Fund Group and Fund Code June 30, 2010 Treasury Other Funds Other Funds Expenditures (a) June 30, 2011 Transactions June 30, 2011
Add:
Special State Funds (Continued):
Rotary Club...................................... 0454 2,379.00 3,837.00 0.00 0.00 5,000.00 1,216.00 0.00 1,216.00
Rural/Downstate Health Access.................... 0048 44.32 0.00 0.00 0.00 0.00 44.32 0.00 44.32
Safe Bottled Water............................... 0115 11,527.07 26,300.00 0.00 21,700.00 0.00 16,127.07 0.00 16,127.07
Salmon........................................... 0042 87,937.33 248,290.00 0.00 561.00 144,243.65 191,422.68 0.00 191,422.68
Savings and Residential Finance Regulatory....... 0244 840,988.32 7,703,398.70 17,755.00 2,915,790.00 4,188,565.87 1,457,786.15 27,927.84 1,429,858.31
School District Emergency Financial Assistance... 0130 264,948.50 594,577.69 0.00 809,500.00 48,315.00 1,711.19 0.00 1,711.19
School Infrastructure............................ 0568 959,590.80 159,528,840.14 58,275,956.51 203,691,324.38 953,087.28 14,119,975.79 (9,996,993.00) 24,116,968.79
School Technology Revolving Loan................. 0569 2,017,553.79 1,734,848.63 0.00 2,413,800.00 790,550.00 548,052.42 0.00 548,052.42
Secretary of State DUI Administration............ 0732 1,928,680.82 2,066,670.00 294.00 19,800.00 1,571,006.16 2,404,838.66 65,617.19 2,339,221.47
Secretary of State Evidence...................... 0374 10,988.85 0.00 0.00 0.00 4,782.00 6,206.85 128.41 6,078.44
Secretary of State Identification
Security and Theft Prevention................... 0480 29,508,359.06 501,102.68 7,787,000.00 5,000,705.00 3,241,183.23 29,554,573.51 515,672.17 29,038,901.34
Secretary of State Police DUI.................... 0758 21,521.66 14,708.47 0.00 0.00 0.00 36,230.13 0.00 36,230.13
Secretary of State Police Services............... 0759 168,323.73 367,210.77 0.00 2,500.00 64,612.62 468,421.88 152,994.22 315,427.66
Secretary of State Special License Plate......... 0185 2,362,240.52 4,666,453.50 1,320.00 40,070.00 3,956,298.23 3,033,645.79 970,461.62 2,063,184.17
Secretary of State Special Services.............. 0483 13,408,615.08 22,237,004.63 5,383.00 220,174.00 20,467,808.38 14,963,020.33 827,647.24 14,135,373.09
Secretary of State's Grant....................... 0948 709,258.15 8,083.13 0.00 0.00 61,552.97 655,788.31 4,583.97 651,204.34
Securities Audit and Enforcement................. 0362 17,163,689.79 9,835,353.50 2,068.00 2,914,211.00 6,894,526.00 17,192,374.29 (26,372.72) 17,218,747.01
Securities Investors Education................... 0292 5,393,802.09 6,250,040.24 0.00 1,778,500.00 155,336.78 9,710,005.55 3,359.14 9,706,646.41
Senior Citizens Real Estate Deferred
Tax Revolving................................... 0930 4,753,999.68 4,557,011.32 0.00 1,554,500.00 6,370,090.22 1,386,420.78 29,909.78 1,356,511.00
September 11th................................... 0588 251,858.28 128,000.00 0.00 238,200.00 53,406.41 88,251.87 46,231.82 42,020.05
Sex Offender Investigation....................... 0445 43,028.00 35,529.87 0.00 68,800.00 0.00 9,757.87 0.00 9,757.87
Sex Offender Management Board.................... 0527 69,476.13 12,387.59 0.00 0.00 24,978.69 56,885.03 1,250.00 55,635.03
Sex Offender Registration........................ 0535 61,674.07 27,293.03 0.00 74,300.00 0.00 14,667.10 0.00 14,667.10
Sexual Assault Services.......................... 0389 67,298.95 53,092.09 0.00 102,600.00 0.00 17,791.04 25,000.00 (7,208.96)
Share the Road................................... 0854 0.00 17,170.00 0.00 0.00 0.00 17,170.00 0.00 17,170.00
Sheet Metal Workers International
Association of Illinois......................... 0468 991.00 1,634.00 0.00 0.00 0.00 2,625.00 0.00 2,625.00
Small Business Environmental Assistance.......... 0387 114,842.53 342,750.00 0.00 22,700.00 303,737.87 131,154.66 36,774.40 94,380.26
Snowmobile Trail Establishment................... 0866 20,655.96 92,277.00 0.00 29,500.00 50,756.00 32,676.96 0.00 32,676.96
Solid Waste Management........................... 0078 3,392,784.19 20,793,158.24 1,522.00 2,067,469.00 12,856,773.62 9,263,221.81 2,487,823.80 6,775,398.01
Special Education Medicaid Matching.............. 0355 (42,028,201.48) 180,715,145.00 0.00 0.00 134,104,307.89 4,582,635.63 57,449,518.62 (52,866,882.99)
Special Olympics Illinois........................ 0623 21,420.00 13,010.00 0.00 23,000.00 0.00 11,430.00 0.00 11,430.00
Spinal Cord Injury Paralysis Cure Research Trust. 0714 516,295.13 124,951.70 0.00 597,600.00 0.00 43,646.83 0.00 43,646.83
St. Jude Children's Research..................... 0899 0.00 852.00 0.00 0.00 0.00 852.00 0.00 852.00
State and Local Sales Tax Reform................. 0186 36,367,026.20 265,538,302.01 34.00 209,348,483.31 44,821,167.20 47,735,711.70 6,778,832.80 40,956,878.90
State Asset Forfeiture........................... 0514 1,198,443.87 1,516,687.33 0.00 549,100.00 1,757,700.24 408,330.96 99,807.43 308,523.53
State Boating Act................................ 0039 4,548,095.71 9,993,304.11 5,040,000.00 330,692.00 13,866,580.74 5,384,127.08 785,048.41 4,599,078.67
State College and University Trust............... 0417 172,330.26 260,700.00 0.00 107,200.00 217,923.53 107,906.73 0.00 107,906.73
State Crime Laboratory........................... 0152 409,491.73 617,328.62 0.00 232,300.00 390,471.25 404,049.10 42,020.98 362,028.12
State Furbearer.................................. 0293 136,791.47 84,984.46 14,999.26 0.00 120,010.67 116,764.52 44.55 116,719.97
State Gaming..................................... 0129 (4,135,091.35) 457,952,548.16 103.00 324,154,410.00 101,568,018.22 28,095,131.59 10,085,997.51 18,009,134.08
State Library.................................... 0471 15,715.03 9,354.97 0.00 0.00 4,873.39 20,196.61 0.00 20,196.61
State Lottery.................................... 0711 (12,958,955.78) 1,099,715,961.19 4,817,222.39 631,889,800.00 423,207,710.65 36,476,717.15 53,434,042.11 (16,957,324.96)
State Migratory Waterfowl Stamp.................. 0953 3,596,690.65 1,054,718.21 0.00 1,661.00 1,767,495.40 2,882,252.46 4,589.93 2,877,662.53
State Offender DNA Identification System......... 0537 1,359,391.61 2,422,619.81 0.00 641,500.00 1,458,914.33 1,681,597.09 385,011.42 1,296,585.67
State Parking Facility Maintenance............... 0782 51,127.25 40,254.00 0.00 0.00 0.00 91,381.25 0.00 91,381.25
State Parks...................................... 0040 2,211,223.63 10,745,908.25 0.00 224,249.00 10,284,841.07 2,448,041.81 870,794.13 1,577,247.68
State Pensions................................... 0054 29,536,228.13 32.20 153,653,198.33 0.00 69,205,339.99 113,984,118.67 380,484.92 113,603,633.75
State Pheasant................................... 0353 825,323.46 426,463.82 74,900.90 936.00 275,649.32 1,050,102.86 0.00 1,050,102.86
State Police DUI................................. 0222 125,726.97 685,502.09 0.00 0.00 469,030.10 342,198.96 63,550.12 278,648.84
State Police Operations Assistance............... 0817 0.00 7,587,531.27 0.00 0.00 0.00 7,587,531.27 0.00 7,587,531.27
State Police Services............................ 0906 4,773,784.29 21,610,251.43 0.00 3,536,800.00 16,130,328.55 6,716,907.17 918,169.74 5,798,737.43
State Police Street-Related Crime................ 0846 0.00 285.00 0.00 0.00 0.00 285.00 0.00 285.00
State Police Vehicle............................. 0246 1,564,172.47 10,571,117.83 0.00 0.00 8,155,416.41 3,979,873.89 2,319,182.45 1,660,691.44
State Police Vehicle Maintenance.....