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Administration Packet 2012 01-19-12 so C►r y z o United City of Yorkville J y y -" 800 Game Farm Road EST , 1836 Yorkville, Illinois 60560 .4 Telephone: 630-553-4350 O� a 4 Fax: 630-553-7575 ALL E AGENDA ADMINISTRATION COMMITTEE MEETING Thursday, January 19, 2012 6:00 p.m. City Hall Conference Room Citizen Comments: Minutes for Correction/Approval: December 15, 2011 New Business: 1. ADM 2012-01 Monthly Budget Report for December 2011 2. ADM 2012-02 Monthly Treasurer's Report for December 2011 3. ADM 2012-03 Cash Statement for November 2011 4. ADM 2012-04 Quarterly Comp Time Report 5. ADM 2012-05 NIMEC Bid for Electric Accounts 6. ADM 2012-06 Audit RFP—Vendor Selection 7. ADM 2012-07 Revision to Procedural Ordinance Old Business: 1. ADM 2011-41 Redistricting— Ward Maps 2. ADM 2011-40 Employee Manual Revision — Sections 3 & 4 3. ADM 2011-44 City Services Survey Additional Business: UNITED CITY OF YORKVILLE WORKSHEET ADMINISTRATION COMMITTEE Thursday, January 19, 2012 6:00 PM City Hall Conference Room --------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: --------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1. December 15, 2011 ❑ Approved ❑ As presented ❑ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2012-01 Monthly Budget Report for December 2011 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2012-02 Monthly Treasurer's Report for December 2011 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2012-03 Cash Statement for November 2011 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2012-04 Quarterly Comp Time Report ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2012-05 NIMEC Bid for Electric Accounts ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2012-06 Audit RFP—Vendor Selection ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2012-07 Revision to Procedural Ordinance ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- OLD BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2011-41 Redistricting—Ward Maps ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2011-40 Employee Manual Revision— Sections 3 &4 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2011-44 City Services Survey ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 0 CIP Reviewed By: Agenda Item Number J� 6 Legal ❑ Minutes EST. 1&36 Finance El Engineer ❑ Tracking Number Gy City Administrator El r� 9 _© Public Works ❑ Agenda Item Summary Memo Title: Minutes of the Administration Committee—December 15, 2011 Meeting and Date: Administration Committee 1/19/12 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Committee Approval Submitted by: Minute Taker Name Department Agenda Item Notes: DRAFT UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Thursday,December 15, 2011 6:00pm City Hall Conference Room COMMITTEE MEMBERS IN ATTENDANCE: Chairman Rose Spears Alderman Marty Munns Alderman George Gilson (arr. 6:16pm) OTHER CITY OFFICIALS IN ATTENDANCE: Mayor Gary Golinski City Administrator Bart Olson Human Resources Manager Meghan Ostreko GUESTS: Matt Seng, Fox Highlands The meeting was called to order at 6:08pm by Chairman Rose Spears. Citizen Comments: None Minutes for Correction/Approval -November 17, 2011 Requested corrections are in bold: 1. Page 4, paragraph 6 should read..."papers should not be limited"...instead of could be limited 2. Page 5, paragraph 10, delete "All ash trees are currently being removed." The minutes were then approved as amended. New Business: 1. ADM 2011-69 Monthly Budget Report for November 2011 The budget is now at 58%. Mr. Olson noted that in November there was $226,000 revenue in sales tax, which is slightly better than 2010. August, September, October and November are typically slower. He added that tax dollars will be lost when F.E. Wheaton is closes and the budget was adjusted due to this closing. Alderman Spears asked why the property taxes were only at 96% and if the City underestimated. Mr. Olson will research this. Mayor Golinski added that the City had budgeted$375,000. It was also noted that admission taxes from Raging Waves were to 1 be reduced mid-year, however, due to accounting and other reasons, Raging Waves asked to delay that until next year. That resulted in an additional $18,000-$20,000. Alderman Munns noted that the hotel taxes had increased as well as auto rental. The budgeted yearly amount has almost been met. Mayor Golinski asked about the percentage the City receives from the hotel taxes. Yorkville receives about 10%while the ConventionNisitors Bureau receives 90%. Yorkville is one of only 4-5 area towns that has hotel taxes. Mr. Munns also noted an increase in the racetrack taxes. Adjudication is only at 46% due to non-payment of fines, fewer tickets or fewer officers. Alderman Gilson asked about the huge overage in reimbursement. Mr. Olson believed it was from the Kendall Marketplace bond fund reimbursement. It was placed in the miscellaneous category, however, Mr. Gilson asked that a separate line item be created for such reimbursements. Page 2: Overtime was questioned as it is doubled. It was due to litigation for Ocean Atlantic,but the overtime is being billed to the contractors and will be coded back to reimbursements. Page 3: Police part time salaries will be reduced after a full-time officer is hired. Page 4: $2,690 over budget on City inspections. There will also be more supplemental inspections,but they should be offset with the loss of salary for the previous Code Officer. Bart estimated an increase of$5,000 to $10,000 over the budget. Page 5: Mr. Gilson noted professional services were over budget. Bart said it should be cancelled out with improved money movement to contingency funds, but it is not reflected in this budget report. The $1,532 was for annexation agreements—as part of their agreements, property owners have their taxes paid for them until their property is sold to the City. Mr. Gilson asked for those agreements to be forwarded to him. Page 6: Sunflower expenditures are budgeted deficit--money is collected this year for work done last year. Page 6/7: MFT--No expenses have been incurred yet so the $220,000 in the budget can be used for patching or salt for next year. Page 8: Professional services--118%to budget. This is for lien expenses and when the liens are paid, the revenue is received. Rental and lease purchase is for skidsteer or bobcat, a one-time purchase. Page 9: Water fund revenues,property tax bond: was for bond not abated last year, but is on the agenda for discussion. Page 10: Publishing & advertising for water op expenses: The city is required to post a water quality report each year per Bart Olson. These expenses are also for posting a 2 water foreman position. The City has already spent $10,959 in Professional Services per Alderman Gilson. These are lien-related and the City will recover the revenue. Page 10: Repair&Maintenance: This fund is for any repair and maintenance. It is thought no more lift station maintenance will be needed and some regulators have been purchased to protect lift stations. Mr. Gilson said the City should pursue the possible recovery of money from Com Ed for power surge. Alderman Spears asked about miscellaneous income for Parks and Recreation--it is likely for event sales. The part time salaries are seasonal employees. Page 13: Ms. Spears noted operating supplies were high throughout, however, Bart said they are on track. Mr. Olson will research through the Parks Department. Expense in the Computer equipment and software category is for a rec center server replacement. Ms. Spears asked about the Countryside TIF. 99.7% of total fund expenditure is for bond payments. 2. ADM 2011-70 MonthlyTreasurer's Report for November 2011 No comment. Item moves to City Council consent agenda. 3. ADM 2011-71 Cash Statem en t for October 2011 Information only. 4. ADM 2011-72 Bond Abatement Ordinances a. Ordinance to Abate $3,525,000 General Obligation Bonds (Alternate Revenue Source), Series 2005 (Countryside TIF) b. Ordinance to Abate $2,000,000 General Obligation Bonds (Alternate Revenue Source), Series 2005C (Waterworks and Sewer) c. Ordinance to Abate $625,000 General Obligation Bonds (Alternate Revenue Source), Series 2002 (Fox Industrial) Mr. Olson said this is the second half of the tax levy discussion with the levy ordinance already being approved. A decision is not needed until February and it will determine what action is needed for certain bonds and abatements. There is a chart showing projections for the next 5 years, while keeping the budget afloat. Surpluses will be shown for 2 years followed by 3 years of costs resulting from road building. Looking at the 2013 budget, it is proposed that $730,000 in bonds will be placed on the property tax rolls, a decrease of$1.5 million from last year. There is a proposal to reduce taxes each year thereafter to remove the burden on property owners. The 3 specific bond abatement ordinances are listed above and together they total $730,000. Mr. Olson said a budget will be rolled out by the end of January and the surplus can be seen in the budget. Alderman Gilson recommended against abating these 3 ordinances in order to pay them now. He said this would result in little impact on the residents and would actually reduce their taxes. All the committee members concurred with this recommendation. 3 Old Business 1. ADM-2011-41 Redistricting— Ward Maps Bart Olson said the 3 maps included in the packets are: 1)the existing boundaries, 2)based on geographical features and 3)based on population. He said the fastest growing populations are within Ward 4, so he recommended temporarily moving Bristol Bay and Caledonia to Ward 3. Alderman Gilson said he favored the population-based map,while the other 2 Aldermen preferred the geographical map. Ward 1 will receive the St. Patrick area. In further discussion, Mayor Golinski suggested Rt. 47 being the dividing line. Mr. Olson will review this and it was noted that the committee has until June to vote on the maps. This matter will be brought back again next month. 2. ADM 2011-40 Employee Manual Revision —Sections 1 & 2 SECTION I: Ms. Spears noted a correction on page 3. She also said she was not comfortable with the vision statement that had been approved by Council in 2007. Page 9 now clarifies that department heads must prepare budgets and conduct performance evaluations. A definition was also created for"volunteers". SECTION 2 Alderman Munns said Section 2.2.1, item#5 should be moved from minor infractions to being a major infraction. Section 2.2.2, item#15, "Gambling on Municipal Property"was also discussed and it was recommended that gambling of any type should not be allowed. Section 2.10.5.2 Restricted Materials was discussed and the definition of"vulgar"was discussed. Page 21: Drug Policy--Ms. Ostreko said the drug policy has been expanded and now also includes a DOT and non-DOT policy. There are separate drug policies in the police and Public Works contracts that override City policy. Currently the City conducts the following drug testing: 1)pre-employment screens and 2)reasonable suspicion. Random testing will be added. DOT employees who hold a CDL license are randomly tested, while police officers and Sergeants are not randomly tested due to their contract. It was questioned why this group would be exempt. The Labor Attorney will be contacted regarding random testing. The drug test costs $25 resulting in a total of$600-$800 per year. Ms. Ostreko also noted that new hires take a drug test and she asked for input on doing these drug tests on part-time and seasonal employees who have a high turnover rate. 4 Alderman Munns noted that there are rapid tests available for$3.00. The committee decided to include part-time and seasonal employees on pre-hiring screening,but not random testing. Mr. Munns noted that when this policy is implemented, a notification letter must be given. A threshold for liquor is also needed according to Ms. Ostreko. It was recommended by Administrator Olson that DOT levels be used in the policy. These sections will be revised. Section 3 &4 will be discussed next month. Mayor Golinksi asked how Yorkville's drug policy compared to other cities. While that is not known, it was noted that this policy was obtained from Rush Copley. Additional Business: There was no further business and the meeting was adjourned at 7:32pm. Minutes transcribed by Marlys Young, Minute Taker 5 Reviewed By: Agenda Item Number 4 ' �► Legal ❑ NB #1 Finance ■ EST. -�` _ ti W36 Engineer ❑ �:--- g Tracking Number �! City Administrator ■ Consultant ❑❑ ADM 2012-01 ALE Agenda Item Summary Memo Title: Budget Report for December 2011 Meeting and Date: Administration Committee 1/19/12 Synopsis: December budget report and income statement. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Discussion Submitted by: Rob Fredrickson Finance Name Department Agenda Item Notes: UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL IACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December Totals BUDGET %of Budget GENERAL FUND REVENUES 01-000-40-00-4000 PROPERTY TAXES-CORPORATE LEVY 366,362 754,059 28,630 281,365 743,499 66,066 42,265 2,282,246 2,290,964 99.62% 01-000-40-00-4010 PROPERTY TAXES-POLICE PENSION 57,847 119,062 4,521 44,426 117,395 10,431 6,673 360,356 375,000 96.09% 01-000-40-00-4012 PROPERTY TAXES-FOX INDUSTRIAL - - - - - - - - - 0.00% 01-000-40-00-4030 MUNICIPAL SALES TAX 169,093 210,574 209,931 225,649 247,713 227,536 226,355 222,449 1,739,299 2,550,000 68.21% 01-000-40-00-4040 ELECTRIC UTILITY TAX - 136,433 - - 141,597 - - 182,519 460,549 591,600 77.85% 01-000-40-00-4041 NATURAL GAS UTILITY TAX - 102,673 - - 37,606 - - 29,711 169,990 290,700 58.48% 01-000-40-00-4043 TELECOMMUNICATIONS TAX 39,597 40,525 44,672 41,132 41,314 41,029 41,820 40,859 330,948 535,500 61.80% 01-000-40-00-4044 TELEPHONE UTILITY TAX 3,303 - 1,626 1,607 1,588 3,117 - 1,515 12,755 - 0.00% 01-000-40-00-4045 CABLE FRANCHISE FEES 56,358 - - 57,242 - - 58,018 - 171,618 204,000 84.13% 01-000-40-00-4050 HOTEL TAX 2,934 4,014 6,018 5,900 5,018 6,542 4,124 2,643 37,193 30,600 121.54% 01-000-40-00-4060 AMUSEMENT TAX 181 252 780 90,372 624 162 24,790 - 117,160 134,000 87.43% 01-000-40-00-4065 ADMISSIONS TAX - - - - - - 190,627 - 190,627 190,000 100.33% 01-000-40-00-4070 BUSINESS DISTRICT TAX 18,453 25,565 23,787 24,471 27,616 23,037 22,407 25,315 190,651 300,000 63.55% 01-000-40-00-4075 AUTO RENTAL TAX 687 909 800 651 772 807 930 793 6,349 7,140 88.92% 01-000-40-00-4080 PARA-MUTUEL TAX 2,733 3,793 - 1,811 4,447 1,706 1,655 1,672 17,817 15,000 118.78% 01-000-41-00-4100 STATE INCOME TAX - 142,890 193,873 156,645 101,008 - 130,850 90,021 815,288 1,340,000 60.84% 01-000-41-00-4105 LOCAL USE TAX 19,635 21,844 20,408 19,884 21,970 17,584 20,942 15,883 158,151 210,000 75.31% 01-000-41-00-4110 ROAD&BRIDGE TAX 28,104 54,613 2,193 22,098 52,838 4,128 2,921 - 166,896 164,296 101.58% 01-000-41-00-4120 PERSONAL PROPERTY REPL TAX 3,033 - 2,114 529 - 3,530 - 510 9,716 13,000 74.74% 01-000-41-00-4160 FEDERAL GRANTS 176 - 5,447 - 235 - 5,858 9,200 63.68% 01-000-41-00-4170 STATE GRANTS 3,876 1,650 590 390 6,506 - 0.00% 01-000-41-00-4182 MISC INTERGOVERNMENTAL - - - - - - - - 2,000 0.00% 01-000-42-00-4200 LIQUOR LICENSE 1,010 938 1,325 245 - 50 100 825 4,493 40,000 11.23% 01-000-42-00-4205 OTHER LICENSES&PERMITS 623 194 269 10 269 2,775 - - 4,139 3,000 137.97% 01-000-42-00-4210 BUILDING PERMITS 21,392 9,173 12,816 9,503 36,108 13,637 10,025 7,276 119,930 122,400 97.98% 01-000-42-00-4220 FILING FEES - - - - - - - - - 250 0.00% 01-000-43-00-4310 TRAFFIC FINES 14,457 6,470 4,875 5,495 5,427 6,953 4,249 4,210 52,135 95,000 54.88% 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION 1,816 1,791 1,625 2,445 1,870 1,888 2,456 1,054 14,945 30,000 49.82% 01-000-43-00-4325 POLICE TOWS 8,000 7,500 5,000 5,500 5,500 9,000 8,500 5,500 54,500 90,000 60.56% 01-000-44-00-4400 GARBAGE SURCHARGE 124 203,755 98 205,203 191 205,290 119 206,170 820,950 1,175,000 69.87% 01-000-44-00-4405 COLLECTION FEE-YBSD - - - - - - - - - 123,932 0.00% 01-000-44-00-4412 SERVICE CHARGE-LIBRARY - - - 0.00% 01-000-44-00-4474 POLICE SPECIAL DETAIL - 350 - - - - - - 350 5,000 7.00% 01-000-45-00-4500 INVESTMENT EARNINGS 3 89 301 310 384 553 466 752 2,859 2,000 142.94% 01-000-46-00-4601 REIMB-LEGAL EXPENSES 6,032 1,043 1,140 1,090 8,976 2,672 324 4,746 26,023 12,000 216.86% 01-000-46-00-4604 REIMB-ENGINEERING EXPENSES 5,488 - 1,513 7,001 - 0.00% 01-000-46-00-4650 REIMB-TRAFFIC SIGNAL - - - - - - 28,582 - 28,582 15,000 190.54% 01-000-46-00-4668 REIMB-COBRA CONTRIBUTIONS - 2,362 3,934 - 2,200 2,200 3,543 2,200 16,439 20,000 82.20% 01-000-46-00-4669 REIMB-RETIREE CONTRIBUTIONS 3,475 4,429 4,428 4,428 5,380 2,942 3,894 4,847 33,822 50,000 67.64% 01-000-46-00-4670 REIMB-EMP INS CONTRIBUTIONS 8,166 8,023 7,408 7,498 7,379 8,368 7,309 7,402 61,550 190,000 32.39% 01-000-46-00-4671 REIMB-LIFE INSURANCE 325 320 280 270 270 311 253 267 2,297 4,800 47.85% 01-000-46-00-4672 REIMB-LIBRARY INSURANCE 7,657 7,228 7,934 - 15,868 7,934 7,934 7,934 62,487 - 0.00% 01-000-46-00-4680 REIMB-LIABILITY INSURANCE - 706 22,083 508 - 1,818 896 - 26,011 5,000 520.23% 01-000-46-00-4681 REIMB-WORKERS COMP 18,853 - - - - - 18,853 - 0.00% 01-000-46-00-4685 REIMB-CABLE CONSORTIUM 19,505 - - - - 19,039 - - 38,544 40,000 96.36% 01-000-46-00-4690 REIMB-MISCELLANEOUS 416 703 296 1,952 454 2,605 2,998 396 9,821 4,000 245.53% 01-000-48-00-4820 RENTAL INCOME 1,100 545 630 655 970 545 610 655 5,710 9,000 63.44% 01-000-48-00-4845 DONATIONS 50 - - - - - - - 50 2,000 2.50% 01-000-48-00-4850 MISCELLANEOUS INCOME I - - (13) 1,693 - 16 0 - 1,696 5,000 33.92% 01-000-49-00-4951 TRANSFER FROM WATER 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 61,242 91,863 66.67% 01-000-49-00-4952 TRANSFER FROM SEWER 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 55,363 83,045 66.67% 01-000-49-00-4972 TRANSFER FROM LAND CASH 1,674 1,674 1,674 1,674 1,674 1,674 1,674 1,674 13,389 20,084 66.67% 1 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 01-000-49-00-4984 ITRANSFER FROM LIBRARY DVLP 328,644 - 328,644 332,500 98.84% TOTAL REVENUES:GENERAL FUND 901,625 1,889 075 630,030 1,243,931 1,652,500 1 044 652 873,711 886,276 9,121,800 11,823,874 77.15% ADMINISTRATION EXPENDITURES 01-110-50-00-5001 SALARIES-MAYOR 860 925 860 825 825 860 860 825 6,840 11,000 62.18% 01-110-50-00-5002 SALARIES-LIQUOR COMM 83 83 83 83 83 83 83 83 667 1,000 66.67% 01-110-50-00-5003 SALARIES-CITY CLERK 777 742 642 742 642 642 777 742 5,703 9,000 63.37% 01-110-50-00-5004 SALARIES-CITY TREASURER 500 500 400 500 500 500 500 500 3,900 6,500 60.00% 01-110-50-00-5005 SALARIES-ALDERMAN 4,175 4,200 4,145 4,000 3,900 4,280 4,145 3,800 32,645 50,320 64.87% 01-110-50-00-5010 SALARIES-ADMINISTRATION 14,330 14,537 18,100 18,100 27,149 18,099 18,099 19,567 147,982 195,000 75.89% 01-110-50-00-5020 OVERTIME - - 113 119 - 138 660 - 1,030 575 179.20% 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,735 1,843 2,187 2,184 3,023 2,212 2,249 2,293 17,726 25,000 70.90% 01-110-52-00-5214 FICA CONTRIBUTION 1,434 1,446 1,690 1,692 2,324 1,710 1,750 1,780 13,827 20,106 68.77% 01-110-54-00-5412 TRAINING&CONFERENCES - 339 25 - 605 620 27 72 1,688 3,000 56.27% 01-110-54-00-5415 TRAVEL&LODGING - - - 1,565 - - 1,565 - 0.00% 01-110-54-00-5423 PUBLIC RELATIONS - - - - - - 150 0.00% 01-110-54-00-5426 PUBLISHING&ADVERTISING 6 - 10 151 13 87 235 502 2,000 25.11% 01-110-54-00-5430 PRINTING&DUPLICATION 292 753 - 668 326 512 371 2,922 6,750 43.28% 01-110-54-00-5440 TELECOMMUNICATIONS 596 1,052 1,062 1,195 1,306 1,174 1,186 7,571 21,200 35.71% 01-110-54-00-5451 CODIFICATION - - - - - 2,483 - 2,483 8,000 31.04% 01-110-54-00-5452 POSTAGE&SHIPPING 142 3,197 (579) 117 117 196 185 3,376 14,000 24.11% 01-110-54-00-5462 PROFESSIONAL SERVICES 2,210 2,051 1,878 1,001 2,963 105 (929) 9,278 11,000 84.34% 01-110-54-00-5473 KENDALL COUNTY PARATRANSIT - - - - - - - - 30,000 0.00% 01-110-54-00-5474 SENIOR SERVICE FUNDING - - - - - - - - 0.00% 01-110-54-00-5480 UTILITIES - 764 657 612 814 678 1,183 - 4,708 28,000 16.81% 01-110-54-00-5485 RENTAL&LEASE PURCHASE 143 143 143 143 143 143 143 986 1,987 - 0.00% 01-110-54-00-5488 OFFICE CLEANING - - 1,196 1,196 1,196 1,196 2,392 143 7,319 14,400 50.83% 01-110-54-00-5490 DUES&SUBSCRIPTIONS 1,384 6,174 230 592 95 - 1,179 1,196 10,850 16,600 65.36% 01-110-56-00-5610 1OFFICE SUPPLIES 70 1 2,295 1 166 1 191 1 564 1 103 700 1 1,453 5,542 15,000 36.95% 01-110-56-00-5635 1COMPUTER EQUIPMENT&SOFTWARE - 850 1 0.00% 01-110-56-00-5640 IREPAIR&MAINTENANCE - 100 0.00% TOTAL EXPENDITURES:ADMINISTRATION 25,492 37,236 37,692 33,350 44,995 37,553 39,304 349488 290,110 489,551 59.26% FINANCE EXPENDITURES 01-120-50-00-5010 SALARIES&WAGES 12,812 13,604 12,812 12,812 19,218 12,812 12,812 15,084 111,968 175,000 63.98% 01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,233 1,308 1,233 1,247 1,856 1,247 1,247 1,463 10,834 17,500 61.91% 01-120-52-00-5214 FICA CONTRIBUTION 967 1,028 974 985 1,473 985 985 1,159 8,557 13,005 65.80% 01-120-54-00-5412 TRAINING&CONFERENCES - - - - - - - 195 195 2,000 9.75% 01-120-54-00-5414 AUDITING SERVICES 2,000 12,000 13,000 11,000 6,800 - 44,800 45,000 99.56% 01-120-54-00-5415 TRAVEL&LODGING - - - - - 70 70 1,000 7.03% 01-120-54-00-5430 PRINTING&DUPLICATING - - 500 0.00% 01-120-54-00-5440 TELECOMMUNICATIONS 45 45 45 45 45 45 45 315 600 52.50% 01-120-54-00-5452 POSTAGE&SHIPPING - - 107 5 112 500 22.38% 01-120-54-00-5460 DUES&SUBSCRIPTIONS 80 - 35 - - - - - 115 850 13.53% 01-120-54-00-5462 PROFESSIONAL SERVICES 1,847 1,945 56 290 78 1,138 2,598 11,359 19,311 42,000 45.98% 01-120-54-00-5485 RENTAL&LEASE PURCHASE 143 1,615 879 143 143 143 143 1,543 4,752 15,000 31.68% 01-120-54-00-5495 OUTSIDE REPAIR&MAINTENANC - - - - 250 - - - 250 1,800 13.89% 01-120-56-00-5610 OFFICE SUPPLIES 343 128 136 - 270 97 974 2,500 38.95% 01-120-56-00-5630 SMALL TOOLS&EQUIPMENT - - - - - - 250 0.00% 01-120-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 797 797 2,500 31.89% 01-120-56-00-5640 REPAIR&MAINTENANCE - - - 500 0.00% TOTAL EXPENDITURES:FINANCE 17,082 19,888 18,161 27,766 36,063 27,646 25,427 31,015 203,049 320,505 63.35% 2 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL 1ACCOUNT NUMBER DESCRIPTION May-11 June-11 a July-11 August-11 September-11 October-11 November-11 December-Il Totals BUDGET %of Budget COMMUNITY RELATIONS EXPENDITURES 01-130-54-00-5426 1 PUBLISHING&ADVERTISING 0 333 333 333 100.00% TOTAL EXPENDITURES:COMMUNITY RELATIONS E 333 - 333 333 100.00% ENGINEERING EXPENDITURES 01-150-50-00-5010 SALARIES&WAGES 12,929 55,188 10,006 78,123 172,000 45.42% 01-150-50-00-5020 OVERTIME - - - - 500 0.00% 01-150-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,230 5,248 952 7,430 16,500 45.03% 01-150-52-00-5214 FICA CONTRIBUTION 960 4,193 765 5,918 13,236 44.71% 01-150-54-00-5412 TRAINING&CONFERENCES - - - - - 2,250 0.00% 01-150-54-00-5415 TRAVEL&LODGING - - 3 3 400 0.80% 01-150-54-00-5430 PRINTING&DUPLICATING 38 139 109 286 1,500 19.07% 01-150-54-00-5440 TELECOMMUNICATIONS 104 103 - 207 2,200 9.39% 01-150-54-00-5452 POSTAGE&SHIPPING - - 23 23 500 4.50% 01-150-54-00-5460 DUES&SUBSCRIPTIONS - - - - - 1,200 0.00% 01-150-54-00-5462 PROFESSIONAL SERVICES - 508 1,098 98 - - 198 1,901 32,550 5.84% 01-150-54-00-5485 RENTAL&LEASE PURCHASE 137 137 137 137 137 137 137 137 1,092 - 0.00% 01-150-54-00-5495 OUTSIDE REPAIR&MAINTENANC - 27 - - - - - - 27 1,500 1.81% 01-150-56-00-5600 WEARING APPAREL - - 100 0.00% 01-150-56-00-5610 OFFICE SUPPLIES 7 7 1,000 0.70% 01-150-56-00-5622 ENGINEERING SUPPLIES 1,500 0.00% 01-150-56-00-5630 SMALL TOOLS&EQUIPMENT 500 0.00% 01- 0-5635 COMPUTER EQUIPMENT&SOFTWARE 150-56-0 4,550 0.00% 01-150-56-00-5640 IREPAIR&MAINTENANCE 1,000 0.00% 01-150-56-00-5645 IBOOKS&PUBLICATIONS 150 0.00% TOTAL EXPENDITURES:ENGINEERING 15,255 1 65,450 1 13,1991 257 1 249 1 1371 334 1 137 E 95,017 1 253,136 37.54% POLICE EXPENDITURES 01-210-50-00-5010 SALARIES-POLICE OFFICERS 87,672 95,900 85,295 78,245 120,451 88,252 87,352 90,619 733,786 1,250,000 58.70% 01-210-50-00-5012 SALARIES-LIEUT/SERGEANTS/CHIEF 44,835 49,174 51,592 46,735 66,038 44,215 44,847 47,283 394,719 610,000 64.71% 01-210-50-00-5013 SALARIES-POLICE CLERKS 11,204 15,227 7,747 8,715 14,557 9,468 9,411 9,922 86,250 120,000 71.88% 01-210-50-00-5014 SALARIES-CROSSING GUARD 1,110 583 - - 1,193 1,029 1,110 931 5,956 20,000 29.78% 01-210-50-00-5015 PART-TIME SALARIES 6,068 3,090 4,155 2,990 5,923 2,928 2,837 3,423 31,415 39,000 80.55% 01-210-50-00-5017 CADET PROGRAM 875 1,375 1,247 1,231 1 - - - - 4,727 13,500 35.02% 01-210-50-00-5020 OVERTIME 6,970 6,898 12,214 6,859 14,226 8,799 6,903 7,062 69,932 75,000 93.24% 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,075 1,417 624 742 1,290 860 860 860 7,726 15,900 48.59% 01-210-52-00-5213 EMPLOYER CONTRI-POL PEN 57,847 119,062 4,521 44,426 117,395 10,431 6,673 - 360,356 375,000 96.09% 01-210-52-00-5214 FICA CONTRIBUTION 11,692 12,762 11,978 10,642 16,444 11,377 11,201 11,716 97,811 170,000 57.54% 01-210-54-00-5410 TUITION REIMBURSEMENT - - - - 1,510 - - - 1,510 2,800 53.93% 01-210-54-00-5411 POLICE COMMISSION 563 - 581 590 1,219 2,242 24 5,218 15,000 34.79% 01-210-54-00-5412 TRAINING&CONFERENCES 50 920 150 (230) 495 - 418 2,295 4,098 12,000 34.15% 01-210-54-00-5415 TRAVEL&LODGING 183 1,264 83 946 195 (332) 1,057 2,150 5,547 10,000 55.47% 01-210-54-00-5426 PUBLISHING&ADVERTISING - - - 11 - - - - 11 200 5.60% 01-210-54-00-5430 PRINTING&DUPLICATING 87 143 120 74 111 70 761 1,367 4,500 30.38% 01-210-54-00-5440 TELECOMMUNICATIONS 1,757 1,748 1,927 3,077 2,892 2,908 1,856 16,165 36,500 44.29% 01-210-54-00-5452 POSTAGE&SHIPPING 11 81 26 259 (60) 47 - - 364 3,000 12.13% 01-210-54-00-5460 DUES&SUBSCRIPTIONS 90 80 (20) 210 50 - 100 25 535 1,350 39.63% 01-210-54-00-5462 PROFESSIONAL SERVICES 85 598 1,034 141 300 228 990 3,376 4,000 84.41% 01-210-54-00-5466 LEGAL SERVICES - - - - - - - - - 10,000 0.00% 01-210-54-00-5467 ADMIN ADJ-HEARING OFFICER 325 1,400 2,260 975 2,100 1,000 1,600 1,518 11,178 15,000 74.52% 01-210-54-00-5469 NEW WORLD LIVE SCAN - - - - - 8,949 - - 8,949 15,000 59.66% 01-210-54-00-5472 IKENDALL CO.JUVE PROBATION - - - 3,000 0.00% 01-210-54-00-5484 JMTD-ALERTS FEE m 3,330 3,330 6,660 6,660 100.00% 01-210-54-00-5485 IRENTAL&LEASE PURCHASE m 277 277 352 427 352 352 352 352 E 2,741 0.00% 3 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 I August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 01-210-54-00-5495 OUTSIDE REPAIR&MAINTENANC 1,125 2,537 2,810 2,610 8,411 2,901 928 3,851 25,172 51,000 49.36% 01-210-56-00-5600 WEARING APPAREL 375 - 1,290 611 725 2,795 685 8,369 14,850 10,000 148.507/. 01-210-56-00-5610 OFFICE SUPPLIES 91 196 245 269 - 422 95 1,318 4,000 32.95% 01-210-56-00-5620 OPERATING SUPPLIES 13 787 148 550 54 4 95 318 1,968 8,000 24.60% 01-210-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - 55 312 70 300 - 736 7,000 10.52% 01-210-56-00-5640 REPAIR&MAINTENANCE 1,554 576 875 - 1,171 4,175 12,250 34.08% 01-210-56-00-5669 GREAT PROGRAM - - - - - 3,000 0.00% 01-210-56-00-5670 COMMUNITY RELATIONS 45 45 500 9.02% 01-210-56-00-5673 NEIGHBORHOOD WATCH 1,531 0.00% 01-210-56-00-5674 CITIZENS POLICE ACADEMY 1,839 0.00% 01-210-56-00-5678 COMPLIANCE CHECKS - - 7 7 500 1.41% 01-210-56-00-5690 SUPPLIES-GRANT REIMBURSABL 69 - - 3,030 - 3,099 4,200 73.79% 01-210-56-00-5695 IGASOLINE 7,814 7,028 7,473 6,531 6,368 5,861 5,410 46,486 85,000 54.69% 01-210-56-00-5696 JAMMUNITION - - - - - - - - 2,000 0.00% TOTAL EXPENDITURES:POLICE 235,690 324,292 196,183 1 218,967 1 386,292 207,365 188,466 201,000 1,958,255 3,018,230 64.88% COMMUNITY DEVELOPMENT EXPENDITURES 01-220-50-00-5010 SALARIES&WAGES 17,750 26,622 11,148 8,690 20,292 15,444 15,078 13,960 128,984 240,000 53.74% 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,688 2,532 1,060 826 1,807 1,298 1,268 1,298 11,777 27,275 43.18% 01-220-52-00-5214 FICA CONTRIBUTION 1,279 1,958 831 643 1,523 1,155 1,127 1,041 9,554 17,260 55.36% 01-220-54-00-5412 TRAINING&CONFERENCES - - - - - 480 79 - 559 1,200 46.58% 01-220-54-00-5415 TRAVEL&LODGING 21 226 247 700 35.36% 01-220-54-00-5426 PUBLISHING&ADVERTISING - - 64 - - - - 64 150 42.40% 01-220-54-00-5430 PRINTING&DUPLICATING 38 60 - 109 74 115 110 505 1,500 33.64% 01-220-54-00-5440 TELECOMMUNICATIONS 109 108 112 111 187 150 148 927 1,500 61.79% 01-220-54-00-5452 POSTAGE&SHIPPING - - 63 - - - - 63 500 12.53% 01-220-54-00-5459 INSPECTIONS 680 - 7,061 6,128 7,701 1,120 1,270 23,960 20,000 119.80% 01-220-54-00-5460 DUES&SUBSCRIPTIONS 422 453 - - - - - 875 1,500 58.33% 01-220-54-00-5462 PROFESSIONAL SERVICES - 562 94 656 6,000 10.93% 01-220-54-00-5466 LEGAL SERVICES - 101 44 846 - 101 - - 1,093 6,400 17.07% 01-220-54-00-5485 RENTAL&LEASE PURCHASE 137 137 137 137 137 137 137 137 1,092 - 0.00% 01-220-54-00-5486 ECONOMIC DEVELOPMENT - - - - - - - - - 45,000 0.00% 01-220-56-00-5610 OFFICE SUPPLIES 16 52 67 3 138 500 27.59% 01-220-56-00-5620 OPERATING SUPPLIES 79 29 233 242 13 596 3,000 19.87% 01-220-56-00-5630 SMALL TOOLS&EQUIPMENT - - - 125 0.00% 01-220-56-00-5635 ICOMPUTER EQUIPMENT&SOFTWARE 2,500 2,22o-/o 01-220-56-00-5645 BOOKS&PUBLICATIONS 394 394 500 TOTAL EXPENDITURES:COMMUNITY DEVELP 20 854 32,614 13,920 19,003 30,189 27,384 19,544 17,976 181 483 375,610 PUBLIC WORKS-STREET OPERATIONS EXPENDITURES 01-410-50-00-5010 SALARIES&WAGES 18,990 19,377 19,377 19,377 30,015 19,377 19,377 19,377 165,264 270,000 61.21% 01-410-50-00-5020 OVERTIME - - - 71 89 - 239 744 1,143 15,000 7.62% 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,806 1,843 1,843 1,849 2,863 1,843 1,865 1,913 15,825 30,000 52.75% 01-410-52-00-5214 FICA CONTRIBUTION 1,408 1,438 1,438 1,443 2,251 1,438 1,457 1,493 12,366 23,500 52.62% 01-410-54-00-5412 TRAINING&CONFERENCES - - - - - - - - - 2,000 0.00% 01-410-54-00-5440 TELECOMMUNICATIONS 198 196 205 204 192 200 195 1,391 4,020 34.61% 01-410-54-00-5455 MOSQUITO CONTROL 6,500 - - - - - - 6,500 7,000 92.86% 01-410-54-00-5458 TREE&STUMP REMOVAL 400 - 2,275 300 - 1,825 1,225 6,025 10,000 60.25% 01-410-54-00-5462 PROFESSIONAL SERVICES 84 46 20 66 20 109 - 345 1,000 34.51% 01-410-54-00-5480 UTILITIES 5,199 6,868 6,988 3,865 3,605 4,144 4,200 34,869 80,000 43.59% 01-410-54-00-5485 RENTAL&LEASE PURCHASE 33 540 33 33 33 33 182 33 919 1,000 91.94% 01-410-54-00-5495 OUTSIDE REPAIR&MAINTENANC 275 - 845 1,486 3,969 2,826 1,675 11,075 30,000 36.92% 01-410-56-00-5600 IWEARING APPAREL m 93 144 1 1741 259 1 1261 228 1 260 1 316 1,6001 5,000 1 32.00% 01-410-56-00-5620 JOPERATING SUPPLIES 34 1,632 1 1,564 1 949 1 377 1 766 1 647 1 22 5,991 1 9,500 1 63.07% 4 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 01-410-56-00-5626 HANGING BASKETS 1,832 209 2,041 2,000 102.06% 01-410-56-00-5630 SMALL TOOLS&EQUIPMENT 64 (64) - - - - - - - 1,750 0.00% 01-410-56-00-5640 REPAIR&MAINTENANCE 2,780 1,251 2,192 3,281 945 1,342 4,473 16,264 36,500 44.56% 01-410-56-00-5656 PROPERTY&BUILDING MAINT 66 1,238 664 2,471 1,241 115 611 2,416 8,821 30,000 29.40% 01-410-56-00-5695 GASOLINE 2,886 1,279 2,914 4,062 2,185 1,685 3,235 18,245 33,600 54.30% 01-410-60-00-6041 SIDEWALK CONSTRUCTION - - - 734 135 - - - 869 4,000 21.73% TOTAL EXP:PUBLIC WORKS-STREET OPS 22,494 46,299 34,940 42,626 50,392 34,715 36,769 41,318 309,554 595,870 51.95% PW-HEALTH&SANITATION EXPENDITURES 01-540-54-00-5442 1 GARBAGE SERVICES - 100,361 - 200,660 99,975 100,018 99,803 99,438 700,254 1,195,000 58.60% 01-540-54-00-5443 1 LEAF PICKUP 600 600 6,000 10.00% TOTAL EXPENDITURES:PW HEALTH&SAN 100,361 600 200,660 1 99,975 1 100,0181 99,803 1 999438 E 700,854 1 1,201,000 1 58.36% ADMINISTRATIVE SERVICES EXPENDITURES 01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES - 350 - - - - - - 350 5,000 7.00% 01-640-52-00-5216 GROUP HEALTH INSURANCE 201,872 113,613 97,253 97,135 88,841 90,913 12,522 171,646 873,794 1,204,000 72.57% 01-640-52-00-5222 GROUP LIFE INSURANCE 1,275 1,237 1,252 1,035 1,161 1,166 1,162 1,145 9,434 26,000 36.29% 01-640-52-00-5223 DENTAL&VISION INSURANCE 15,474 9,695 7,432 8,431 7,952 7,784 839 15,310 72,917 114,000 63.96% 01-640-52-00-5224 EMPLOYEE ASSISTANCE - - - - - - - - - 150 0.00% 01-640-52-00-5230 UNEMPLOYMENT INSURANCE 12,508 - 18,762 - - 18,762 - 8,584 58,615 60,000 97.69% 01-640-52-00-5231 LIABILITY INSURANCE 49,629 53,504 10,470 10,470 53,504 - 10,470 18,913 206,960 339,200 61.01% 01-640-54-00-5456 CORPORTATE COUNSEL - 11,046 8,493 9,889 14,193 5,708 8,150 3,544 61,021 130,000 46.94% 01-640-54-00-5461 LITIGATION COUNSEL - 65 10,719 10,750 8,255 3,809 - 12,890 46,487 60,000 77.48% 01-640-54-00-5462 PROFESSIONAL SERVICES 450 5,843 - 2,160 - 40,486 11,150 444 60,533 50,000 121.07% 01-640-54-00-5463 SPECIAL COUNSEL - 135 5,785 - 495 270 1,080 2,448 10,212 25,000 40.85% 01-640-54-00-5465 ENGINEERING SERVICES - - - - 15,732 13,353 136,575 165,659 - 0.00% 01-640-54-00-5475 CABLE CONSORTIUM FEE - 19,039 19,620 - - - 38,659 85,000 45.48% 01-640-54-00-5479 COMMUNITY RELATIONS 440 - - - - - 440 - 0.00% 01-640-54-00-5481 MARKETING-HOTEL TAX 3,612 5,416 5,310 4,516 5,888 3,711 28,454 27,540 103.32% 01-640-54-00-5491 CITY PROPERTY TAX REBATE - - - 1,532 - - 1,532 1,050 145.89% 01-640-54-00-5492 SALES TAX REBATE - 322,675 168,802 - 1,720 170,364 663,561 900,000 73.73% 01-640-54-00-5493 BUSINESS DISTRICT REBATE 23,787 24,471 27,616 23,037 22,407 25,315 146,633 300,000 48.88% 01-640-54-00-5494 ADMISSIONS TAX REBATE - - - - 104,845 - 104,845 114,000 91.97% 01-640-54-00-5499 BAD DEBT - - - 1,250 0.00% 01-640-56-00-5625 REIMBURSEABLE REPAIRS 2,655 2,655 5,000 53.09% 01-640-70-00-7799 CONTINGENCIES - - - - - - - - - 64,617 0.00% 01-640-99-00-9923 TRANSFER TO CITY WIDE CAPITA 10,417 10,417 10,417 10,417 10,417 10,417 10,417 10,417 83,333 125,000 66.67% r 40-99-00-9942 TRANSFER TO DEBT SERVICE 8,645 8,645 8,645 8,645 8,645 8,645 8,645 8,645 69,160 103,740 66.67% 40-99-00-9979 TRANSFER TO PARK&RECREATION 61,059 61,059 61,059 61,059 61,059 61,059 65,059 61,059 492,473 732,710 67.21% 40-99-00-9982 TRANSFER TO LIBRARY OPS - - - 328,644 - - 328,644 332,500 98.84% AL EXPENDITURES:ADMIN SERVICES 361,328 275,608 268,125 5919593 475,870 622,480 277,706 6539664 39526,373 4,805,757 73.38% TOTAL FUND REVENUES 901,625 1,889,075 630,030 1,243,931 1,652,500 1,044,652 873,711 886,276 9,121,800 11,823,874 77.15% TOTAL FUND EXPENDITURES 698,195 9029080 582,820 1,134,222 1 124 024 1,057,297 687,353 1,079,036 7,2659028 11,059,992 65.9 FUND SURPLUS(DEFICIT) 203,430 986,995 47,210 109,709 1 528,476 12,645 186,358 1 (192,760)E 1,856,773 1 763,882 5 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL IACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget FOX HILL SSA REVENUES 11-000-40-00-4011 PROPERTY TAXES-FOX HILL SSA 0 599 1 1,272 1 64 1 576 1 t,1261 88 1 60 3,7861 3,786 1 100.00% 11-000-45-00-4500 1INVESTMENT EARNINGS m 01 1 1 11 1 1 11 11 11 1 N 5 0.00% TOTAL REVENUES:FOX HILL SSA 599 1 1,273 1 64 1 577 1 1,1271 89 1 61 1 1 m 3,791 1 3 786 1 100.14% FOX HILL SSA EXPENDITURES 11-111-54-00-5495 OUTSIDE REPAIR&MAINTENANC 6141 767 1 6141 6141 767 1 6141 307 0 4,295 1 3,804 1 112.92% TOTAL FUND REVENUES 599 1,273 64 1 577 1,127 89 61 1 3,791 3,786 1 100.14% T TOTAL FUND EXPENDITURES 6141 767 1 6141 6141 767 1 6141 307 E 4,295 1 39804 1 112.92% FUND SURPLUS DEFICIT 599 1 659 703) 37 513 1 (678)1 (553 306 (504)1 (18 SUNFLOWER SSA REVENUES 12-000-40-00-4012 PROPERTY TAXES-SUNFLOWER SSE 1,362 1 2,284 1 118 1 1,391 1 1,937 1 84 354 1 - 7,530 1 7,530 1 100.00% 12-000-45-00-4500 1 INVESTMENT EARNINGS m 01 1 1 1 1 1 1 1 1 1 1 1 ON 6 0.00% TOTAL REVENUES:SUNFLOWER SSA 1,3621 2,284 1 1201 1,3921 1,9381 85 1 3551 0 N 7,537 1 7,530 1 100.09% SUNFLOWER SSA EXPENDITURES 12-112-54-00-5495 JOUTSfDEREPAfR&MAINTENANCIN - 1 1,309 1 650 1 1,309 1 1,3091 1,4391 520 1 3850 6,921 1 9,078 1 76.24% TOTAL FUND REVENUES m 1,362 2,284 1201 1,392 1,938 85 355 0 7,537 7,530 1 100.09% TOTAL FUND EXPENDITURES 1,3091 650 1 1,3091 1,3091 1,4391 520 1 385 E 6,921 1 9,078 1 76.24% FUND SURPLUS DEFICIT 1,362 1 975 530 83 1 629 15354 165 385 615 1,548 MOTOR FUEL TAX REVENUES 15-000-41-00-4112 MOTORFUELTAX 34,752 34,093 31,723 36,973 36,308 32,528 36,140 38,180 280,698 355,000 79.07% 15-000-41-00-4113 MFT HIGH GROWTH - - - - - - - - - 20,000 0.00% 15-000-41-00-4172 ILLINOIS JOBS NOW PROCEEDS 73,122 73,122 142,000 51.49% 15-000-45-00-4500 INVESTMENT EARNINGS 29 28 24 25 26 28 51 69 280 1,000 28.01% 15-000-46-00-4605 REIMB-OLD JAIL/DWTWN PARKIN - - 493,000 0.00% 15-000-46-00-4690 IREIMB-MISCELLANEOUS 0.0094, 15-000-48-00-4850 IMISCELLANEOUS INCOME 0.00% TOTAL REVENUES:MOTOR FUEL TAX 34,781 34,122 31,747 1 110,1201 36,334 1 32,556 1 36,191 1 38,249 E 354,100 1 1,011,000 1 35.02% MOTOR FUEL TAX EXPENDITURES 15-155-56-00-5618 SALT - - - - - - - 39,614 39,614 220,000 18.01% 15-155-56-00-5619 SIGNS 1,426 1,966 999 348 27 362 5,127 18,000 28.48% 15-155-56-00-5632 PATCHING - - - - - - - 50,000 0.00% 15-155-56-00-5633 COLD PATCH - - - - - 1,431 1,431 10,600 13.50% 15-155-56-00-5634 HOT PATCH 1,728 2,729 3,044 988 2,045 750 11,284 13,000 86.80% 15-155-60-00-6072 IDOWNTOWN PARKING LOT - - - 875 - I - 875 55,000 1.59% 15-155-60-00-6073 1 GAME FARM ROAD PROJECT 28,200 6,400 19,177 7,970 1,940 63,686 150,000 42.46% 15-155-60-00-6075 IRIVER ROAD BRIDGE PROJECT - 102 920 1 (1,022) - 25,000 0.00% 15-155-60-00-6079 IROUTE 47 EXPANSION 2,379 7,859 1 36,855 47,093 119,400 39.44% TOTAL FUND REVENUES 34,781 34,122 31,747 110,120 36,334 32,556 36,191 Mr 38,249 354,100 1,011,000 35.02% TOTAL FUND EXPENDITURES 28,200 1,728 10,555 59010 2,861 24,051 18,956 77,748 169,109 661,000 25.58% FUND SURPLUS EFICIT 6,581 32,393 21,192 105,110 33,472 8,505 1 175235 39,499 184,990 1 350,000 6 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) I %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date I ANNUAL ACCOUNT NUMBER DESCRH'TION May-11 I i une-11 July-11 A ugust-11 September-11 October-11 November-11 December-Il Totals BUDGET %of Budget MUNICIPAL BUILDING REVENUES 16-000-42-00-4214 1 DEVELOPMENT FEES 0 1,050 1 300 1 750 300 2,700 1 300 1 300 5,700 1 5,250 108.57% TOTAL REVENUES:MUNICIPAL BUILDING m 1,0501 300 1 750 1 300 1 2,700 1 300 1 300 1 1 5,700 1 5,250 108.570/- TOTAL FUND REVENUES 1,050 300 750 300 2,700 300 300 - 5,700 5,250 108.57% TOTAL FUND EXPENDITURES FUND SURPLUS DEFICIT 1,050 300 750 300 2,700 300 300 - 5,700 5,250 POLICE CAPITAL REVENUES 20-000-42-00-4214 DEVELOPMENT FEES 1,800 300 1,500 450 5,250 450 450 10,200 10,500 97.14% 20-000-42-00-4217 WEATHER WARNING SIREN FEES - - - - - - - - 6,000 0.00% 20-000-43-00-4315 DUI FINES 1,127 323 261 136 18 455 155 158 2,633 - 0.00% 20-000-43-00-4316 ELECTRONIC CITATION FEE - 184 54 60 70 62 78 46 554 - 0.00% 20-000-43-00-4340 SEIZED VEHICLE PROCEEDS - - - - 1,585 - 1,585 5,000 31.70% 20-000-45-00-4500 IfNVESTMENT EARNINGS 5 1 4 4 1 4 1 4 1 4 1 4 7 36 0.00% 20-000-48-00-4850 IMISCELLANEOUS INCOME - - - 0.00% 20-000-48-00-4880 1 SALE OF FIXED ASSETS 1,200 12,700 13,900 0.00% TOTAL REVENUES:POLICE CAPITAL 4,1321 812 1 1,8191 650 1 5,341 1 971 1 14,972 1 211 E 28,909 1 21,500 134.46% POLICE CAPITAL EXPENDITURES 20-200-54-00-5462 PROFESSIONAL SERVICES 95 - - - - - 2,350 2,445 1,500 163.00% 20-200-54-00-5495 OUTSIDE REPAIR&MAINTENANC - - - 10,000 0.00% 20-200-56-00-5620 OPERATING SUPPLIES 2,500 0.00% 20-200-56-00-5621 SMALL TOOLS&EQUIPMENT - 0.00% 20-200-60-00-6060 EQUIPMENT 20,000 0.00% 20-200-60-00-6070 IVEHICLES - - 20,000 1 0.00% TOTAL FUND REVENUES 4,132 812 1,819 650 5,341 971 149972 211 283909 21,500 134.46% TOTAL FUND EXPENDITURES 95 2,350 2,445 54,000 4.53% FUND SURPLUS(DEFICIT) 4,037 812 1,819 650 5,341 1 971 1 14,972 1 (2,139)M 26,464 1 (32,500) PUBLIC WORKS CAPITAL REVENUES 21-000-42-00-4214 DEVELOPMENT FEES 4,400 900 3,500 1,150 12,350 1,150 1,150 24,600 24,500 100.41% 21-000-44-00-4418 MOWING INCOME 419 3,430 2,193 713 (494) 1,790 676 (2,250) 6,478 7,900 82.00% 21-000-45-00-4500 INVESTMENT EARNINGS 3 2 2 2 2 2 2 2 16 - 0.00% 21-000-48-00-4850 MISCELLANEOUS INCOME - - - - - - - - 0.00% 21-000-48-00-4880 SALE OF FIXED ASSETS - - - - - - - - - - 0.00% 21-000-49-00-4922 TSFR FROM PARK&REC CAPITAL 292 292 292 292 292 292 292 292 2,333 1 3,500 66.67% TOTAL REVENUES:PW CAPITAL REVENUES 5,1141 4,624 1 5,986 1 2,1571 12,1491 3,234 1 2,119 1,955 33,427 1 35,900 93.11% PUBLIC WORKS CAPITAL EXPENDITURES 21-211-54-00-5462 PROFESSIONAL SERVICES - 980 49 294 245 323 235 98 2,224 1,800 123.56% 21-211-54-00-5485 RENTAL&LEASE PURCHASE - - - 4,000 - - 4,000 4,500 88.89% 21-211-56-00-5620 OPERATING SUPPLIES - - 2,000 0.00% 21-211-60-00-6060 EQUIPMENT 2,000 0.00% 21-211-60-00-6070 VEHICLES - - - - - - - - - - 0.00% 21-211-92-00-8000 PRINCIPLE PAYMENT-PW BUILDING 4,587 2,312 2,324 2,336 2,348 2,360 2,373 2,385 21,024 28,254 74.41% 21-211-92-00-8050 JINTEREST PAYMENT-PW BUILDINGE 9,1291 4,546 1 4,534 1 4,522 1 4,510 1 4,498 1 4,485 1 4,473 E 40,697 54,041 75.31% 7 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget TOTAL FUND REVENUES 5,114 4,624 5,986 2,157 12,149 3,234 2,119 (1,955) 33,427 35,900 93.11% TOTAL FUND EXPENDITURES 13,716 7,838 6,907 7,152 11,103 7,181 7,093 6,956 67,945 92,595 73.38% FUND SURPLUS DEFICIT) (8,602) (3,214) (921) (4,995) 1,046 (3,94 (4,974) (8,911) (34,518) (56,695) PARK&RECREATION CAPITAL REVENUES 22-000-42-00-4215 PARKS CAPITAL FEES 250 - 500 - - 950 - 1,700 1,750 97.14% 22-000-45-00-4500 INVESTMENT EARNINGS 8 8 8 10 37 37 35 38 181 80 225.79% 22-000-46-00-4690 REIMBURSEMNT-MISCELLANEOU - - 10,702 - 10,702 - 0.00% 22-000-48-00-4880 SALE OF FIXED ASSETS - 900 - - 900 1,000 90.00% TOTAL REVENUES:PARK&RECREATION CAPITAL 258 8 8 1,410 37 10,739 985 38 13,483 2,830 476.43% PARK&RECREATION CAPITAL EXPENDITURES 22-222-60-00-6012 CRAWFORD PARK TRAIL - - - - - - 0.00% 22-222-60-00-6035 RAINTREE PARK 120,000 0.00% 22-222-60-00-6042 BASEBALL FIELD CONSTRUCTION - 0.00% 22-222-60-00-6060 EQUIPMENT - - - - - - - - - - 0.00% 22-222-99-00-9921 TRANSFER TO PW CAPITAL 292 292 292 292 292 292 292 292 2,333 3,500 66.67% TOTAL FUND REVENUES 258 8 8 1,410 37 10,739 985 38 13,483 2,830 476.43% TOTAL FUND EXPENDITURES 292 292 292 292 292 292 292 292 2,333 123,500 FUND SURPLUS DEFICIT 33 284 284 1,118 254 10,447 1 694 254 11,149 120,670 CITY-WIDE CAPITAL REVENUES 23-000-41-00-4170 STATE GRANTS - - - - - - - - 231,000 0.00% 23-000-42-00-4210 BUILDING PERMITS - - - - - - - 17,600 0.00% 23-000-42-00-4213 ENGINEERING CAPITAL FEES 500 500 100 1,700 100 100 3,000 3,000 100.00% 23-000-42-00-4214 DEVELOPMENT FEES - 85 - 700 1,700 500 4,289 7,274 20,000 36.37% 23-000-42-00-4222 ROAD CONTRIBUTION FEE 4,000 - 6,000 - 12,000 - - 22,000 20,000 110.00% 23-000-45-00-4500 1 INVESTMENT EARNINGS 2 2 2 3 13 13 13 13 61 - 0.00% 23-000-46-00-4690 IREIMB-MISCELLANEOUS 4,469 3,560 - 1,549 - 9,578 0.00% 23-000-48-00-4880 1 SALE OF FIXED ASSETS - - - - - - - 0.00% 23-000-49-00-4901 ITRANSFER.FROM GENERAL 10,417 10,417 10,417 10,417 10,417 10,417 10,417 10,417 83,333 125,000 66.67% TOTAL REVENUES:CITY-WIDE CAPITAL 19,388 14,064 16,919 12,769 25,829 11,029 14,8181 10,430 125,246 4169600 30.06% CITY-WIDE CAPITAL EXPENDITURES 23-230-60-00-6041 SIDEWALK CONSTRUCTION - - 0.00% 23-230-60-00-6070 VEHICLES 4,000 0.00% 23-230-60-00-6092 SAFE ROUTE TO SCHOOL PROJECT - 1,049 1,171 (2,073) 147 231,000 0.06% 23-230-97-00-8000 PRINCIPLE PMT-CLARK PRPTY 125,000 125,0001 125,000 100.00% PW TOTAL FUND REVENUES W 19,388 14,064 16,919 12,769 25,829 11,029 14,818 10,430 125,246 1 416,600 30.06% Z TOTAL FUND EXPENDITURES E 125,000 1,0491 1,171 2,073 125,1471 360,000 1 34.76% FUND SURPLUS DEFICIT 105,612 14,064 1 16,919 1 12,769 1 25,829 1 9,981 1 13,647 1 12,502 E 99 1 56,600 DEBT SERVICE REVENUES 42-000-40-00-4006 PROPERTY TAXES-2005A BOND 51,906 106,836 49056 39,864 105,340 9,360 5,988 - 323,350 324,179 99.74% 42-000-42-00-4208 RECAPTURE FEES-WATER&SEWE 200 50 125 50 400 50 50 - 925 - 0.00% 42-000-45-00-4500 INVESTMENT EARNINGS 0 12 39 40 50 72 62 2 277 - 0.00% 42-000-49-00-4901 TRANSFER FROM GENERAL 8,645 8,645 8,645 8,645 8,645 8,645 8,645 8,645 69,160 103,740 66.67% 42-000-49-00-4985 TRANSFER FROM FOX IND TIFF - - - - - 78,563 214 - 78,777 - 0.00% TOTAL REVENUES:DEBT SERVICE 60,752 1 115,542 12,8661 48,599 1 114,4341 96,690 1 14,959 8,647 472,489 4279919 110.42% 8 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date I ANNUAL IACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-Il Totals BUDGET %of Budget DEBT SERVICE EXPENDITURES 42-420-54-00-5498 PAYING AGENT FEES 375 375 750 49.93% 42-420-81-00-8000 PRINCIPLE PAYMENT-2004C - - 95,000 95,000 95,000 100.00% 42-420-81-00-8050 INTEREST PAYMENT-2004C 4,370 4,370 8,740 8,740 100.00% 42-420-82-00-8000 PRINCIPLE PAYMENT-2005A - - - - - 195,000 195,000 195,000 100.00% 42-420-82-00-8050 INTEREST PAYMENT-2005A 64,589 64,589 129,179 129,179 100.00% TOTAL FUND REVENUES E 60,752 115,542 12,866 48,599 114,434 96,690 14,959 8,647 472,489 427,919 110.42% TOTAL FUND EXPENDITURES 68,959 375 358,959 428,293 428,669 99.91% FUND SURPLUS EFICIT 60,752 46,583 12,866 48,225 114,434 96,690 1 143959 350,313 44,196 1 (750) WATER FUND REVENUES 51-000-40-00-4007 PROPERTY TAXES-2007A BOND 21,434 44,117 1,675 163461 43,499 3,865 2,473 - 133,524 133,866 99.74% 51-000-44-00-4424 WATER SALES 3,611 287,381 2,266 331,018 3,507 293,000 (4,586) 293,637 1,209,834 1,674,750 72.24% 51-000-44-00-4425 BULK WATER SALES - 950 - - - - (771) - 179 500 35.88% 51-000-44-00-4430 WATER METER SALES 3,405 780 2,235 875 8,550 875 1,360 - 18,080 25,000 72.32% 51-000-44-00-4440 WATER INFASTRUCTURE FEE 305 115,440 137 115,635 587 115,871 196 116,454 464,625 600,000 77.44% 51-000-44-00-4450 WATER CONNECTION FEE 16,710 7,400 10,640 5,030 34,290 5,030 1 5,030 - 84,130 125,000 67.30% 51-000-45-00-4500 INVESTMENT EARNINGS 4 9 19 21 35 22 21 18 148 2,000 7.41% 51-000-46-00-4690 REIMB-MISCELLANEOUS - - - - - 1,340 - 430 1,771 - 0.00% 51-000-48-00-4821 BAD DEBT RECOVERY - - - - 3,517 - - - 3,517 - 0.00% 51-000-48-00-4822 RENTAL INCOME-WATER TOWER 311 2,524 2,524 2,524 4,738 2,524 4,324 4,324 23,794 50,000 47.59% 51-000-48-00-4850 MISCELLANEOUS INCOME - - - - - 63 - - 63 - 0.00% 51-000-49-00-4952 ITRANSFER FROM SEWER 6,989 6,989 6,989 6,989 6,989 6,989 6,989 6,989 55,909 83,863 66.67% TOTAL REVENUES:WATER FUND 52,768 465,589 26,486 478,553 105,711 429,579 15,035 421,852 19995,574 2,694,979 74.05% WATER OPERATIONS EXPENSES 51-510-50-00-5010 SALARIES&WAGES 26,985 27,920 27,335 26,064 46,015 20,542 17,556 19,932 212,348 365,000 58.18% 51-510-50-00-5020 OVERTIME - - 95 22 1,130 741 1,542 424 3,955 12,000 32.95% 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 2,566 2,655 2,609 2,481 4,483 2,024 1,816 1,936 20,570 37,500 54.85% 51-510-52-00-5214 FICA CONTRIBUTION 1,984 2,055 2,018 1,915 3,497 1,559 1,405 1,497 15,928 28,200 56.48% 51-510-54-00-5412 TRAINING&CONFERENCES - - - 330 - - - - 330 2,000 16.50% 51-510-54-00-5415 TRAVEL&LODGING - - 278 - - 278 1,600 17.36% 51-510-54-00-5426 PUBLISHING&ADVERTISING - 934 - - 119 119 1,172 1,000 117.20% 51-510-54-00-5429 WATER SAMPLES 4,236 - 33 25 - - - 4,294 14,000 30.67% 51-510-54-00-5430 PRINTING&DUPLICATING - - - - 12 3 - - 15 2,500 0.59% 51-510-54-00-5440 TELECOMMUNICATIONS 1,453 1,446 1,495 1,998 1,558 1,550 1,555 11,056 24,500 45.12% 51-510-54-00-5452 POSTAGE&SHIPPING 3,226 583 2,760 269 1,695 683 287 9,502 22,000 43.19% 51-510-54-00-5460 DUES&SUBSCRIPTIONS 435 - - - - - 107 542 1,250 43.39% 51-510-54-00-5462 PROFESSIONAL SERVICES 783 1,411 1,650 2,281 1,331 3,103 272 10,831 6,000 180.52% 51-510-54-00-5466 LEGAL SERVICES - - - - - - - - 2,000 0.00% 51-510-54-00-5480 UTILITIES 11,508 23,852 23,444 16,943 19,367 21,987 19,242 136,342 304,500 44.78% 51-510-54-00-5483 JULIE SERVICES 1,780 - - - 1,645 - - 3,426 3,500 97.88% 51-510-54-00-5485 RENTAL&LEASE PURCHASE 33 33 37 33 33 29 33 33 264 1,000 26.40% 51-510-54-00-5495 OUTSIDE REPAIR&MAINTENANC 485 181 684 16 37 238 1,641 10,000 1 16.41% 51-510-54-00-5499 BAD DEBT - - - - - - - - 6,000 0.00% 51-510-56-00-5600 WEARING APPAREL 93 255 174 259 275 228 106 448 1,839 5,000 36.78% 51-510-56-00-5620 OPERATING SUPPLIES 793 2,563 1,969 489 433 712 2,840 9,801 20,500 47.81% 51-510-56-00-5630 SMALL TOOLS&EQUIPMENT 64 (64) - - - 29 - 75 104 2,000 5.18% 51-510-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - 265 - - 265 1,600 16.56% 51-510-56-00-5638 ITREATMENT FACILITY SUPPLIES 20 16,563 17,190 28,518 23,630 16,675 - 31,220 133,816 240,000 55.76% 51-510-56-00-5640 IREPAIR&MAINTENANCE 59 3,335 1 3 L - 1,665 1 1,694 1 15,706 1 53 0 22,515 1 9,500 1 237.05% 9 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION L May-11 June-11 July-11 JL August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 51-510-56-00-5664 METERS&PARTS 1,452 465 439 2,326 5,884 1,860 531 151 13,108 46,000 28.50% 51-510-56-00-5695 GASOLINE - 2,886 1,278 2,914 4,062 2,239 2,367 5,824 21,570 35,700 60.42% 51-510-60-00-6079 ROUTE 47 EXPANSION - - - - - - 1,685 - 1,685 96,000 1.76% 51-510-75-00-7502 GRANDE RESERVE COURT ORDER 22,989 22,989 22,989 22,989 22,989 22,989 22,989 22,989 183,910 275,868 66.67% 51-510-83-00-8000 PRINCIPLE PAYMENT-2007A - - - - - - - 10,000 10,000 10,000 100.00% 51-510-83-00-8050 INTEREST PAYMENT-2007A - 61,933 61,933 123,866 123,866 100.00% 51-510-85-00-8000 PRINCIPLE PMT-2002 CAP APPREC 285,000 - - 285,000 285,000 100.00% 51-510-86-00-8000 PRINCIPLE PMT-2003 DEBT CERT - - - - - 0.00% 51-510-86-00-8050 INTEREST PMT-2003 DEBT CERT 16,575 16,575 33,150 33,150 100.00% 51-510-87-00-8000 PRINCIPLE PAYMENT-20067 - 70,000 70,000 70,000 100.00% 51-510-87-00-8050 INTEREST PAYMENT-2006A 44,253 44,253 88,506 88,506 100.00% 51-510-88-00-8000 PRINCIPLE PAYMENT-2005C - 90,000 90,000 90,000 100.00% 51-510-88-00-8050 INTEREST PAYMENT-2005C 38,863 38,863 77,725 77,725 100.00% 51-510-89-00-8000 PRINCIPLE PAYMENT-]ERA.156300 - 42,534 - 42,534 85,600 49.69% 51-510-89-00-8050 INTEREST PAYMENT-IEPA 156300 - - 19,981 - 19,981 39,430 50.67% 51-510-99-00-9901 TRANSFER TO GENERAL 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 61,242 91,863 66.67% TOTAL FUND REVENUES 52,768 465,589 26,486 478,553 105,711 429,579 15,035 421,852 1,995,574 2,694,979 74.05% It TOTAL FUND EXPENSES E 353,135 268,835 112,610 189,554 144,283 104,587 101,585 448,522 19723,111 29571,858 67.00% FUND SURPLUS DEFICIT 300,367 196,755 86,124 288,999 38,572 324,992 86 550 26,670 272,463 1 123,121 SEWER FUND REVENUES 52-000-40-00-4009 PROPERTY TAXES-2004B BOND 41,414 85,240 3,236 31,806 84,046 7,468 4,778 257,989 258,650 99.74% 52-000-40-00-4013 PROPERTY TAXES-2005D BOND 221,914 456,751 17,342 170,429 450,354 40,018 25,601 1,382,408 1,385,950 99.74% 52-000-40-00-4014 PROPERTY TAXES-2008 BOND 17,627 36,281 1,378 13,538 35,773 3,179 2,034 - 109,809 110,090 99.74% 52-000-44-00-4435 SEWER MAINTENANCE FEES 184 123,655 79 123,755 254 123,734 107 123,964 495,732 714,000 69.43% 52-000-44-00-4455 SW CONNECTION FEES-OPS 800 400 600 200 1,400 200 200 - 3,800 5,000 76.00% 52-000-44-00-4456 SW CONNECTION FEES-CAPITAL 7,200 3,600 5,400 1,800 12,600 1,800 1,800 34,200 30,000 114.00% 52-000-44-00-4457 SW CONNECTION FEES-ROB ROY 294,000 - - - - - 278,000 572,000 600,000 95.33% 52-000-45-00-4500 INVESTMENT EARNINGS 63 129 316 322 365 488 412 89 2,184 1,800 121.32% 52-000-46-00-4690 REIMB-MISCELLANEOUS 155 - - - - - - - 155 - 0.00% TOTAL REVENUES:SEWER FUND 583,357 706,056 28,351 341,850 584,793 176,886 312,931 124,053 2,8589277 39105,490 92.04% SEWER OPERATIONS EXPENSES 52-520-50-00-5010 SALARIES&WAGES 18,877 30,792 18,877 14,258 21,387 17,710 11,042 11,042 143,987 256,000 56.24% 52-520-50-00-5020 OVERTIME 76 - - 49 - - - - 125 2,000 6.23% 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,802 2,928 1,795 1,361 2,034 1,684 1,050 1,050 13,705 25,000 54.82% 52-520-52-00-5214 FICA CONTRIBUTION 1,391 2,297 1,401 1,051 1,584 1,204 826 826 10,581 20,230 52.30% 52-520-54-00-5412 TRAINING&CONFERENCES - - - - - - - - - 500 0.00% 52-520-54-00-5415 TRAVEL&LODGING - - - - - - - - 500 0.00% 52-520-54-00-5440 TELECOMMUNICATIONS 129 127 133 132 125 130 127 904 1,800 50.24% 52-520-54-00-5462 PROFESSIONAL SERVICES 45 237 46 604 56 144 35 1,168 5,000 23.36% 52-520-54-00-5480 UTILITIES 1,331 1,278 1,322 1,296 1,146 1,477 1,837 9,686 40,000 24.22% 52-520-54-00-5485 RENTAL&LEASE PURCHASE 33 33 33 33 33 33 33 33 264 1,000 26.40% 52-520-54-00-5495 OUTSIDE REPAIR&MAINTENANC - - 243 684 - 541 52 1,520 4,000 38.00% 52-520-56-00-5600 WEARING APPAREL 93 144 174 259 126 228 270 152 1,446 2,500 57.84% 52-520-56-00-5610 OFFICE SUPPLIES 44 - - - - - 450 494 2,000 24.71% 52-520-56-00-5613 LIFT STATION MAINTENANCE 702 1,000 2,241 3,153 7,227 - - 14,322 15,000 95.48% 52-520-56-00-5620 OPERATING SUPPLIES 425 558 806 419 154 146 122 2,628 4,500 58.41% 52-520-56-00-5630 SMALL TOOLS&EQUIPMENT 64 462 - - - (64) - - 462 2,500 18.48% 52-520-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - 70 - - - 70 1,200 5.83% 52-520-56-00-5640 REPAIR&MAINTENANCE 119 905 1 459 232 137 60 1,912 25,000 7.65% 52-520-56-00-5695 IGASOLINE 1 2,886 1 1,278 2,914 1 4,062 1 2,185 1 1,685 1 3,235 18,245 27,300 66.83% 10 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 52-520-56-00-5699 BAD DEBT 1,500 0.00% 52-520-60-00-6079 ROUTE 47 EXPANSION - - 24,600 0.007/. 52-520-75-00-7500 LENNAR-RAINTREE SWR RECAP 30,996 - 30,996 30,996 100.00% 52-520-84-00-8000 PRINCIPLE PAYMENT-2004B - 160,000 160,000 160,000 100.00% 52-520-84-00-8050 INTEREST PAYMENT-2004B 49,325 49,325 98,650 98,650 100.00% 52-520-90-00-8000 PRINCIPLE PAYMENT-2003HZRB - - - 95,000 0.00% 52-520-90-00-8050 INTEREST PAYMENT-2003IRRB 35,071 - 35,071 70,143 50.00% 52-520-91-00-8000 PRINCIPLE PAYMENT-2004A - - - 170,000 170,000 170,000 100.00% 52-520-91-00-8050 INTEREST PAYMENT-2004A 12,046 12,046 24,093 24,093 100.00% 52-520-93-00-8000 PRINCIPLE PAYMENT-2005D - - - 1,000,000 0.00% 52-520-93-00-8050 INTEREST PAYMENT-2005D 192,975 192,975 385,950 50.00% 52-520-94-00-8050 INTEREST PAYMENT-2008 REF 55,045 - 55,045 110,090 50.00% 52-520-95-00-8000 PRINCIPLE PAYMENT-IEPA 01300 - 18,155 18,155 36,635 49.56% 52-520-95-00-8050 INTEREST PAYMENT-IEPA 01300 1,335 - 1,335 2,344 56.96% 52-520-96-00-8000 PRINCIPLE PAYMENT-IEPA 115300 - 42,883 42,883 86,329 49.67% 52-520-96-00-8050 INTEREST PAYMENT-IEPA 115300 0 - - - 10,642 - - - - 10,642 20,721 51.36% 52-520-99-00-9901 TRANSFER TO GENERAL 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 55,363 83,045 66.67% 52-520-99-00-9952 ITRANSFER.TO WATER 6,989 6,989 6,989 6,989 6,989 6,989 6,989 6,989 55,909 83,863 66.67% 52-520-99-00-9999 ITRANSFER TO 2011 BOND ESCROW - 1,248,920 1 - 1,248,920 1 - 0.00% TOTAL FUND REVENUES m 583,357 706,056 28,351 341,850 584,793 176,886 312,931 124,053 2,858,277 3,105,490 92.04% TOTAL FUND EXPENSES m 67,241 365,636 96,134 92,152 49,952 45,829 1,280,311 424,303 2,421,557 2,919,989 82.93% FUND SURPLUS(DEFICIT) E 516,117 1 340,420 67,783 249,698 1 534,8411 131,057 967,379) (300,250)E 436,721 1 185,501 LAND CASH REVENUES 72-000-41-00-4170 STATE GRANTS - - - - - - 400,000 0.00% 72-000-47-00-4702 WHISPERING MEADOWS(K HILL) - - - - - - - 0.00% 72-000-47-00-4703 AUTUMN CREEK 3,077 2,051 1,026 11,281 1,026 1,026 19,486 20,000 97.43% 72-000-47-00-4704 BLACKBERRY WOODS - - - - - - 500 0.00% 72-000-47-00-4706 CALEDONIA - 0.00% 72-000-47-00-4707 RIVER'S EDGE - - 0.00% TOTAL REVENUES:LAND CASH 3,077 1 2,051 1 1,0261 11,2811 1,0261 1,0261 19,486 1 420,500 1 4.63% LAND CASH EXPENDITURES 72-720-60-00-6029 CALEDONIA - - - - - - - - 0.00% 72-720-60-00-6032 MOSIER HOLDING COSTS - - 11,000 - - - 11,000 11,000 100.00% 72-720-60-00-6036 RAINTREE VILLAGE 78,878 3,173 54,417 49,658 958 11,545 18,497 3,746 220,872 270,000 81.80% 72-720-60-00-6044 HOPKINS PARK - - - - - - - - - 0.00% 72-720-60-00-6045 RIVERFRONTPARK - - - - - - - - - 0.00% 72-720-99-00-9901 ITRANSFER TO GENERAL 1,674 1,674 1,674 1 1,674 1 1,6741 1,6741 1,674 1,674 13,389 20,084 66.67% For TOTAL FUND REVENUES m 3,077 - 2,051 1,026 11,281 1,026 1,026 19,486 420,500 TOTAL FUND EXPENDITURES E 80,552 4,847 56,091 62,331 1 2,632 1 13,2191 20,170 1 5,419 E 245,262 1 301,084 1 81.46% FUND SURPLUS EFICIT) 77,475 (4,847)1 (54,040)1 (61,306)1 8,650 12,193 19,145 (5,419)E (225,776)1 119,416 PARK&RECREATION REVENUES 79-000-44-00-4402 SPECIAL EVENTS - 1,320 20 - 885 3,800 510 400 6,935 - 0.00% 79-000-44-00-4403 CHILD DEVELOPMENT 5,557 3,653 400 6,089 5,727 2,193 2,404 4,580 30,602 0.00% 79-000-44-00-4404 ATHLETICS AND FITNESS 18,466 12,412 29,027 7,343 2,074 29,295 3,445 2,867 104,928 - 0.00% 79-000-44-00-4440 PROGRAM FEES 26,232 3,125 3,092 495 240 1,784 7,685 - 42,653 180,000 23.70% 79-000-44-00-4441 CONCESSION REVENUE 14,297 16,042 3,906 613 1,838 - - 36,696 30,000 122.32% 79-000-44-00-4443 IHOMETOWN DAYS 4,250 1 350 3,660 1 12,242 1 70,352 1 10,107 1 100,960 1 135,000 1 74.79% 11 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 I August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 79-000-45-00-4500 INVESTMENT EARNINGS 12 14 10 9 7 8 15 20 95 300 31.66% 79-000-46-00-4690 REIMB-MISCELLANEOUS 2,916 70 - 350 - - - 3,336 - 0.00% 79-000-48-00-4820 RENTAL INCOME 38,944 400 1,250 (300) (1,764) (590) 250 250 38,440 86,000 44.70% 79-000-48-00-4825 PARK RENTALS 14,374 6,681 (215) 1,026 1,500 1,477 35 - 24,878 - 0.00% 79-000-48-00-4846 SPONSORSHIPS/DONANTIONS 490 200 - 804 315 220 270 670 2,969 11,200 26.51% 79-000-48-00-4850 IMISCELLANEOUS INCOME 18 486 1,376 180 638 40 - - 2,738 500 547.50% 79-000-49-00-4901 ITRANSFER FROM GENERAL 61,059 61,059 61,059 61,059 61,059 61,059 65,059 61,059 492,473 732,710 67.21% TOTAL REVENUES:PARK&RECREATION 186,615 105,812 103,585 89,909 142,870 109,392 79,673 69,846 887,702 1,175 710 75.50% PARKS DEPARTMENT EXPENDITURES 79-790-50-00-5010 SALARIES&WAGES 28,371 27,641 27,664 28,899 42,348 29,096 27,789 27,749 239,558 370,000 64.75% 79-790-50-00-5015 PART-TIME SALARIES 763 4,309 4,698 4,204 2,961 - - - 16,934 17,000 99.61% 79-790-50-00-5020 OVERTIME - - - - - - 30 - 30 3,000 1.00% 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 2,698 2,629 2,631 2,763 4,042 2,781 2,660 2,653 22,856 37,730 60.58% 79-790-52-00-5214 FICA CONTRIBUTION 2,164 2,379 2,411 2,479 3,407 2,172 2,076 2,069 19,157 30,000 63.86%G 79-790-54-00-5412 TRAININ &CONFERENCES - 100 - - - - 1,535 - 1,635 2,600 62.88% 79-790-54-00-5415 TRAVEL&LODGING - - - - - 144 - 144 750 19.24% 79-790-54-00-5440 TELECOMMUNICATIONS 323 251 191 349 315 288 374 2,091 3,780 55.32% 79-790-54-00-5462 PROFESSIONAL SERVICES - 49 - 46 245 183 - 523 4,500 11.63% 79-790-54-00-5466 LEGAL SERVICES - - 555 416 196 (196) - 416 1,388 4,000 34.69% 79-790-54-00-5485 RENTAL&LEASE PURCHASE 178 178 25 320 178 178 178 178 1,413 2,500 56.53% 79-790-56-00-5600 WEARING APPAREL - 336 317 155 155 229 320 124 1,637 4,100 39.92% 79-790-56-00-5610 OFFICE SUPPLIES 47 - - - 75 - - 122 300 40.73% 79-790-56-00-5620 OPERATING SUPPLIES 3,417 604 379 3,021 2,018 4,540 572 14,551 22,500 64.67% 79-790-56-00-5630 SMALL TOOLS&EQUIPMENT - 10 34 - 30 183 - 257 2,250 11.41% 79-790-56-00-5635 COMPUTER EQUIPMENT&SOFT W - - - - - - - - 500 0.00% 79-790-56-00-5640 REPAIR&MAINTENANCE - 11,588 6,051 1,075 1,818 1,434 11,227 1,257 34,450 48,000 71.77% TOTAL EXPENDITURES:PARKS DEPT 34,174 52,947 45,267 40,914 58,520 38,378 51,152 35,393 356,746 553,510 64.45% RECREATION DEPARTMENT EXPENDITURES 79-795-50-00-5010 SALARIES&WAGES 14,458 16,152 14,692 14,692 22,037 14,692 15,442 14,692 126,854 190,000 66.77% 79-795-50-00-5015 PART-TIME SALARIES 1,406 637 1,773 1,360 1,745 1,385 1,703 1,649 11,657 25,000 46.63% 79-795-50-00-5020 OVERTIME - - - - - - - - - 300 0.00% 79-795-50-00-5045 CONCESSION WAGES 2,868 3,059 2,522 - 2,217 - - - 10,665 12,500 85.32% 79-795-50-00-5046 PRE-SCHOOL WAGES 3,410 1,557 13 10 3,033 1,795 1,970 1,930 13,718 25,000 54.87% 79-795-50-00-5052 INSTRUCTORS WAGES 1,195 2,182 2,115 1,004 1,498 1,611 1,618 482 11,705 25,000 46.82% 79-795-52-00-5212 RETIREMENT PLAN CONTRMUTIO 1,768 1,939 1,712 1,547 2,581 1,702 1,827 1,728 14,804 22,000 67.29% 79-795-52-00-5214 FICA CONTRIBUTION 1,763 1,794 1,563 1,242 2,255 1,427 1,523 1,371 12,938 20,000 64.69% 79-795-54-00-5412 TRAINING&CONFERENCES - - - - 150 - - - 150 2,000 7.50% 79-795-54-00-5415 TRAVEL&LODGING - - - - 1,000 0.00% 79-795-54-00-5426 PUBLISHING&ADVERTISING - - 8,289 - - - 8,304 16,594 27,000 61.46% 79-795-54-00-5440 TELECOMMUNICATIONS 253 251 224 268 (133) 163 227 1,253 4,300 29.13% 79-795-54-00-5447 SCHOLARSHIPS - - - - - - - - 1,000 0.00% 79-795-54-00-5452 POSTAGE&SHIPPING - - 177 800 - 147 800 - 1,924 8,000 24.05% 79-795-54-00-5462 PROFESSIONAL SERVICES 2,278 5,479 18,245 6,521 3,995 4,827 4,947 4,005 50,295 47,000 107.01% 79-795-54-00-5480 UTILITIES - 1,811 1,014 965 749 338 752 614 6,243 22,000 28.38% 79-795-54-00-5485 RENTAL&LEASE PURCHASE - 25 - - 20 25 - 70 4,500 1.55% 79-795-54-00-5490 DUES&SUBSCRIPTIONS - - - 162 162 1,500 10.80% 79-795-54-00-5495 OUTSIDE REPAIR&MAINTENANC - - - 106 - - - - 106 1,000 10.57% 79-795-54-00-5496 PROGRAM REFUNDS 480 1,005 1,452 1,480 1,156 329 288 203 6,393 7,000 91.32% 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 1,629 - 34,015 19,098 23,528 6,612 - 100 84,982 100,000 84.98% 79-795-56-00-5606 PROGRAM SUPPLIES 2,500 2,797 2,359 851 3,350 624 3,857 5,542 21,879 55,000 39.78% 79-795-56-00-5607 CONCESSION SUPPLIES 1,561 4,882 4,832 215 - 35 - - 11,525 18,000 64.03% 79-795-56-00-5610 OFFICE SUPPLIES 120 70 - 158 63 33 427 116 988 3,000 32.93% 12 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 1 July-11 S August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 79-795-56-00-5620 OPERATING SUPPLIES 966 1,121 244 969 438 400 747 80 4,965 5,500 90.27% 79-795-56-00-5630 SMALL TOOLS&EQUIPMENT - - - - - - - - 2,000 0.007/. 79-795-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - 1,446 - 1,446 500 289.20% 79-795-56-00-5640 REPAIR&MAINTENANCE 34 (34) 179 111 399 688 2,000 34.42% 79-795-56-00-5645 BOOKS&PUBLICATIONS - - - - 100 0.00% 79-795-56-00-5690 1 SUPPLIES-GRANT REIMBURSABI, - - - - - 500 0.00% 79-795-56-00-5695 IGASOLINE 44 1 81 1 84 1 72 1 340 1 - 135 756 1 3,000 1 25.20% TOTAL EXPENDITURES:RECREATION DEPT 36,403 44,816 1 87,084 59,580 1 69,313 1 37,739 36,249 41,576 412,759 1 635,700 64.93% TOTAL FUND REVENUES 186,615 105,812 1039585 89,909 142,870 109,392 79,673 69,846 887,702 1,175,710 75.50% TOTAL FUND EXPENDITURES 70,577 97,763 132,351 100,494 1 127,833 1 76,1171 87,401 1 76,969 E 769,505 1 1,189,210 1 64.71% FUND SURPLUS DEFICIT 116,0391 8,049 28,767 10,585 155038 1 33,275 7,729 7,123 1185197 13,500 RECREATION CENTER REVENUES 80-000-44-00-4440 PROGRAM FEES 7,814 4,553 2,680 9,804 7,313 6,771 13,391 7,895 60,220 125,000 48.18% 80-000-44-00-4441 CONCESSION REVENUE 975 900 813 868 704 602 643 855 6,359 12,500 50.87% 80-000-44-00-4444 MEMBERSHIP FEES 42,167 41,211 36,594 36,534 36,527 35,059 37,103 41,121 306,316 410,000 74.71% 80-000-44-00-4445 GUEST FEES 580 723 776 518 598 601 696 771 5,263 3,500 150.37% 80-000-44-00-4446 SWIM CLASS FEES 5,577 6,106 2,744 2,472 1,136 874 1,164 1,585 21,658 35,000 61.88% 80-000-44-00-4447 PERSONAL TRAINING FEES 336 816 308 1,044 1 - 36 52 257 2,849 15,000 1 18.99% 80-000-44-00-4448 TANNING SESSION FEES 575 129 160 108 115 70 123 198 1,478 2,500 59.12% 80-000-48-00-4820 RENTAL INCOME 6 31 299 174 1,118 2,049 1,106 919 5,701 5,000 114.02% 80-000-48-00-4845 DONATIONS 230 - - 295 - - 135 100 760 2,000 38.00% 80-000-48-00-4850 MISCELLANEOUS INCOME 37 32 5 17 6 22 1 5 123 500 24.60% TOTAL REVENUES:RECREATION CTR REVENUES 58,296 54,501 44,378 51,834 47,517 46,083 54,413 539706 410,727 6119000 67.22% RECREATION CENTER EXPENSES 80-800-50-00-5010 SALARIES&WAGES 2,631 4,509 2,000 2,000 3,000 2,000 2,000 2,000 20,140 34,200 58.89% 80-800-50-00-5015 PART-TIME SALARIES 7,934 8,337 6,533 6,872 10,009 6,037 6,688 6,502 58,911 98,000 60.11% 80-800-50-00-5020 OVERTIME - - - - - - - - - 500 0.00% 80-800-50-00-5046 PRE-SCHOOL WAGES 4,092 105 86 148 4,710 3,335 3,271 3,120 18,866 35,000 53.90% 80-800-50-00-5052 INSTRUCTORS WAGES 3,555 4,350 4,488 5,394 6,351 2,940 4,680 2,786 34,544 65,000 53.14% 80-800-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,043 956 562 504 1 1,038 737 856 798 6,494 10,000 64.94% 80-800-52-00-5214 FICA CONTRIBUTION 1,382 1,318 1,003 1,107 1,849 1,103 1,281 1,110 10,152 17,708 57.33% 80-800-54-00-5415 TRAVEL&LODGING - - - - - - - - - 200 0.00% 80-800-54-00-5426 PUBLISHING&ADVERTISING - - - - - - - - 1,500 0.00% 80-800-54-00-5440 TELECOMMUNICATIONS 394 358 363 369 (230) 242 243 1,738 3,600 48.29% 80-800-54-00-5447 SCHOLARSHIPS - - - - - - - - 900 0.00% 80-800-54-00-5452 POSTAGE&SHIPPING - - - - - - - - - 600 0.00% 80-800-54-00-5462 PROFESSIONAL SERVICES 853 3,090 1,553 1,064 868 922 1,556 807 10,714 17,700 60.53% 80-800-54-00-5480 UTILITIES - 3,746 3,657 5,388 4,135 123 6,220 736 24,005 49,000 48.99% 80-800-54-00-5485 RENTAL&LEASE PURCHASE 36,198 18,198 19,050 18,698 18,764 18,581 18,765 18,698 166,953 226,500 73.71% 80-800-54-00-5490 DUES&SUBSCRIPTIONS - - - 114 - - - - 114 200 57.20% 80-800-54-00-5495 OUTSIDE REPAIR&MAINTENANC - - 361 447 - - - 527 1,335 21,200 6.30% 80-800-54-00-5496 PROGRAM REFUNDS 318 664 434 693 133 333 436 450 3,460 5,500 62.91% 80-800-54-00-5497 PROPERTY TAX PAYMENT 30,751 - 30,751 - - - - - 61,503 53,680 114.57% 80-800-56-00-5606 PROGRAM SUPPLIES 37 611 1,307 307 935 826 3,976 260 8,258 17,000 48.58% 80-800-56-00-5607 CONCESSION SUPPLIES - 889 468 879 238 251 534 319 3,577 6,300 56.78% 80-800-56-00-5610 OFFICE SUPPLIES - 37 46 158 - 75 427 116 859 2,600 33.04% 80-800-56-00-5620 OPERATING SUPPLIES 287 270 1,330 296 519 990 519 582 4,793 6,200 77.30% 80-800-56-00-5630 1 SMALL TOOLS&EQUIPMENT - - - - - - - - 6,300 0.00% 80-800-56-00-5635 1COMPUTER EQUIPMENT&SOFTWARE - - 1,000 1 1,000 1,000 100.00% 80-800-56-00-5640 IREPAIR&MAINTENANCE 362 1 327 996 195 318 119 2,318 1 11,000 1 21.07% 13 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 80-800-56-00-5645 BOOKS&PUBLICATIONS - 50 0.00% 80-800-56-00-5695 IGASOLINE 44 1 81 1 84 1 72 - 282 300 1 93.84% TOTAL FUND REVENUES 58,296 54,501 44,378 51,834 47,517 46,083 54,413 53,706 410,727 611,000 67.22% TOTAL FUND EXPENSES 89,079 47,882 74,394 45,514 53,184 399339 519570 39,055 E 4409016 691,738 63.61% FUND SURPLUS DEFICIT 30,783 6,620 30,01 6,320 5,667 6,744 1 2,843 1 14,651 29,289 80,738 LIBRARY OPERATIONS REVENUES 82-000-40-00-4005 PROPERTY TAXES-LIBRARY 108,080 222,457 8,329 82,993 219,338 19,487 12,461 - 673,145 675,000 99.73% 82-000-41-00-4120 PERSONAL PROPERTY TAX - 755 700 175 - 1,170 - 169 2,969 5,000 59.39% 82-000-41-00-4170 STATE GRANTS - - - - - - 17,231 17,231 17,200 100.18% 82-000-42-00-4211 DEVELOPMENT FEES-BOOKS 875 - - 2,175 - 3,975 250 - 7,275 8,000 90.94% 82-000-43-00-4330 LIBRARY FINES 1,397 1,377 1,053 1,310 1,052 990 980 527 8,686 13,000 66.82% 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 1,306 1,234 627 1,313 1 1,457 424 515 592 7,467 8,000 1 93.33% 82-000-44-00-4422 COPY FEES 320 332 347 263 328 258 171 183 2,202 3,000 73.39% 82-000-44-00-4440 PROGRAM FEES 20 23 - 20 - - 47 - 110 2,000 5.50% 82-000-45-00-4500 INVESTMENT EARNINGS 1 7 10 9 13 20 19 27 106 250 42.56% 82-000-48-00-4820 RENTAL INCOME 111 140 185 320 217 489 151 112 1,725 1,500 115.00% 82-000-48-00-4824 DVD RENTAL INCOME 441 601 458 560 387 434 444 348 3,672 4,000 91.80% 82-000-48-00-4832 MEMORIALS 1,000 400 - 1,120 161 1,065 - 130 3,875 - 0.00% 82-000-48-00-4850 MISCELLANEOUS INCOME 7 40 72 62 133 130 17 48 509 0.00% 82-000-48-00-4881 SALE OF BOOKS - - - - - - - 0.00% 82-000-49-00-4901 TRANSFER FROM GENERAL - - - 328,644 - - 328,644 332,500 0.00% TOTAL REVENUES:LIBRARY 1 113,557 227,366 11,780 90,321 2239086 357,086 15,055 19,366 190579618 1,069,450 98.89% LIBRARY OPERATIONS EXPENDITURES 82-820-50-00-5010 SALARIES&WAGES 18,661 19,302 18,707 18,707 28,060 18,707 18,707 18,707 159,556 241,000 66.21% 82-820-50-00-5015 PART-TIME SALARIES 16,163 14,802 149474 15,031 21,905 14,819 14,414 13,869 125,477 193,000 65.01% 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,775 1,836 1,779 1,779 2,669 1,779 1,779 1,779 15,174 22,500 67.44% 82-820-52-00-5214 FICA CONTRIBUTION 2,608 2,553 2,483 2,525 3,767 2,509 2,478 2,436 21,361 40,000 53.40% 82-820-52-00-5216 GROUP HEALTH INSURANCE - 7,295 7,295 - 14,590 7,295 7,295 7,295 51,065 87,975 58.04% 82-820-52-00-5222 GROUP LIFE INSURANCE 63 63 127 63 63 63 443 1,000 44.35% 82-820-52-00-5223 DENTAL&VISION INSURANCE 575 575 1,151 575 575 575 4,028 6,950 57.96% 82-820-54-00-5412 TRAINING&CONFERENCES - - - - - - - - 0.00% 82-820-54-00-5415 TRAVEL&LODGING 77 77 500 15.30% 82-820-54-00-5423 PUBLIC RELATIONS - 0.00% 82-820-54-00-5426 PUBLISHING&ADVERTISING - - - - - - - - t00 0.00% 82-820-54-00-5440 TELECOMMUNICATIONS 694 705 699 700 702 709 724 4,931 8,500 58.01% 82-820-54-00-5452 POSTAGE&SHIPPING - - - - - - 27 27 2,000 1.35% 82-820-54-00-5460 DUES&SUBSCRIPTIONS - - (234) 195 - 2,286 4,010 6,257 14,000 44.69% 82-820-54-00-5462 PROFESSIONAL SERVICES 1,746 1,960 2,444 2,820 1,638 1,349 2,922 14,880 29,000 51.31% 82-820-54-00-5466 LEGAL SERVICES - - - - - - - - 2,000 0.00% 82-820-54-00-5468 AUTOMATION 7 4,247 214 7 3,393 - 7,869 30,000 26.23% 82-820-54-00-5480 UTILITIES 582 276 283 236 614 540 2,531 15,000 16.87% 82-820-54-00-5485 RENTAL&LEASE PURCHASE - - - - - - - - 0.00% 82-820-54-00-5495 OUTSIDE REPAIR&MAINTENANC - 139 1,594 444 - 2,177 4,000 54.42% 82-820-56-00-5610 OFFICE SUPPLIES 1,053 - 433 644 674 191 2,995 8,000 37.44% 82-820-56-00-5620 OPERATING SUPPLIES 631 579 248 469 238 706 2,871 9,000 31.90% 82-820-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - - - - - - 0.00% 82-820-56-00-5640 REPAIR&MAINTENANCE - - - - - - 0.00% 82-820-56-00-5671 LIBRARY PROGRAMMING 162 8 9 180 2,000 8.98% 82-820-56-00-5676 EMPLOYEE RECOGNITION - - 0.00% 82-820-56-00-5680 ADULT BOOKS 0.00% 14 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION J1 May-11 June-11 July-11 L August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget 82-820-56-00-5681 JUVENILE BOOKS 0.00% 82-820-56-00-5682 REFERENCE BOOKS 0.00% 82-820-56-00-5683 AUDIO BOOKS 0.00% 82-820-56-00-5684 COMPACT DISCS&OTHER MUSIC - - - 0.00% 82-820-56-00-5685 DVD'S - - - 115 - 115 2,000 5.75% 82-820-56-00-5686 BOOKS-DEVELOPMENT FEES 143 - 905 807 473 157 2,484 8,000 31.05% 82-820-56-00-5698 MEMORIALS&GIFTS 453 485 154 374 881 400 2,748 - 0.00% 82-820-56-00-5699 MISCELLANEOUS 38 - 38 250 15.29% 82-820-70-00-7799 CONTINGENCIES 30 30 1,000 3.00% 82-820-99-00-9984 TRANSFER TO LIBRARY DVLP 332,519 332,519 332,500 100.01% TOTAL FUND REVENUES 113,557 227,366 11,780 1 90,321 223,086 357,086 15,055 19,366 1,057,618 1,069,450 1 98.89% TOTAL FUND EXPENDITURES 39,207 50,713 49,851 1 378,509 78,445 52,219 56,487 54,402 E 759,832 1,060,275 1 71.66% FUND SURPLUS DEFICIT 74,351 1 176,654 (38,071)1 288,187 144,641 1 304,867 41,432 (35,036) 297,786 1 9,175 LIBRARY DEBT SERVICE REVENUES 83-000-40-00-4015 1PROPERTYTAXES 115,416 1 237,557 1 8,894 1 88,627 1 234,227 1 20,810 1 13,307 718,839 1 720,800 1 99.73% 83-000-45-00-4500 1 INVESTMENT EARNINGS 8 1 6 1 8 1 13 1 25 1 40 1 32 E 132 1 - 0.00% TOTAL REVENUES:LIBRARY DEBT SERVICE E 115,4161 237,565 1 8,900 1 88,635 1 234,240 1 20„836 1 13,347 1 32 E 718,971 1 720,800 99.73% LIBRARY DEBT SERVICE EXPENDITURES 83-830-83-00-8000 PRINCIPLE PAYMENT-2005B 175,000 175,000 175,000 100.00% 83-830-83-00-8050 INTEREST PAYMENT-2005B 158,063 158,063 316,125 316,125 100.00% 83-830-84-00-8000 PRINCIPLE PAYMENT-2006 1 175,000 E 175,0001 175,000 1 100.00% 83-830-84-00-8050 INTEREST PAYMENT-2006 27,338 1 27,338 54,675 54,675 100.00% TOTAL FUND REVENUES E 115,416 237,565 8,900 1 88,635 234,240 20,836 13,347 32 718,971 7209800 99.75% TOTAL FUND EXPENDITURES E - 185,400 - I - 535,400 720,800 720,800 100.00% FUND SURPLUS(DEFICIT) E 115,416 52,165 8,900 1 88,635 1 234,240 1 20,836 1 13,347 1 (535,368)E (1,829) - LIBRARY DEVELOPMENT FEE REVENUES 84-000-42-00-4212 IDEVELOPMENT FEES 875 - - 2,175 - 3,975 250 7,275 8,000 90.94% 84-000-45-00-4500 JINVESTMENT EARNINGS 13 12 13 14 14 4 0 0 71 500 14.13% 84-000-49-00-4982 ITRANSFER FROM LIBRARY OPS - - 332,519 - - - 332,519 332,500 100.01% TOTAL REVENUES:LIBRARY DVLP FEES 888 12 13 334,708 14 3,979 250 0 339,864 341,000 205.07% LIBRARY DEVELOPMENT EXPENDITURES 84-840-60-00-6020 IBUILDINGS AND STRUCTURES 0 - 3,130 7,835 10,965 4,000 274.13% 84-840-99-00-9901 ITRANSFER TO GENERAL m - 328,644 1 - 1 328,644 1 332,500 1 98.84% TOTAL FUND REVENUES m 888 12 13 334,708 14 3,979 250 0 339,864 341,000 99.67% TOTAL FUND EXPENDITURES 3,130 7,835 328,644 339,609 336 500 100.92% FUND SURPLUS(DEFICIT) m 888 1 (3,118)1 13 1 334,708 1 (7,821) (324,665)1 250 1 0 N 255 1 4,500 FOX INDUSTRIAL TIF REVENUES 85-000-40-00-4085 1 PROPERTY TAXES-FOX IND 0 22,1141 111,327 1 6,311 1 9,005 1 103,412 1 1,045 1 5,837 1 259,052 1 - 0.00% 85-000-45-00-4500 JINVESTMENT EARNINGS 15 1 21 1 45 1 47 1 47 1 55 1 45 1 275 1 0.00% TOTAL REVENUES:FOX INDUSTRIAL TIF 22,130 1 111,349 1 6,356 1 9,052 1 103,459 1 1,1001 5,882 1 259,327 1 0.00% 15 UNITED CITY OF YORKVILLE BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Casb Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL IACCOUNT NUMBER DESCRIPTION m May-11 June-11 a July-11 August-11 September-11 October-11 November-11 December-Il Totals BUDGET %of Budget FOX INDUSTRIAL TIF EXPENDITURES 85-850-54-00-5420 ADMINISTRATIVE FEES 214 907 74 1,138 1,232 3,565 0.00% 85-850-56-00-5619 SIGNS - - 6,050 11,236 (6,050) 11,236 0.00% 85-850-98-00-8000 PRINCIPLE PAYMENT-2002 - - 70,000 70,000 0.00% 85-850-98-00-8050 INTEREST PAYMENT-2002 3,391 - 3,391 6,783 0.00% 85-850-99-00-9942 TRANSFER TO DEBT SERVICE - 78,563 214 - 78,777 0.00% 85-850-99-00-9999 TIF LIQUIDATION - - - - - - 658,757 658,757 0.00% TOTAL FUND REVENUES E 22,130 111,349 6,356 9,052 103,459 1,100 5,882 - 259,327 TOTAL FUND EXPENDITURES E 3,391 1 214 907 1 74 1 85,750 1 86,074 1 652,707 1 1 829,1161 1 0.00% FUND SURPLUS(DEFICIT) E 18,738 111,135 6,356 8,145 1 103,385 1 (84,651) (80,191) (652,707)E (569,790) COUNTRYSIDE TIF REVENUES 87-000-40-00-4087 IPROPERTY TAXES-CNTRYSDE 0 - 4,188 0 4,188 6,250 67.02% 87-000-45-00-4500 1INVESTMENT EARNINGS m 37 1 106 1 288 1 288 1 285 1 273 1 223 1 307 E 1,806 1 4,000 1 45.15% TOTAL REVENUES:COUNTRYSIDE TIF m 37 1 1061 2881 2881 2851 4,4611 223 1 307 E 5,994 1 10,250 1 112.16% COUNTRYSIDE TIF EXPENDITURES 87-870-54-00-5420 ADMINISTRATIVE FEES 93 185 409 687 1,000 68.67% 87-870-54-00-5498 PAYING AGENT FEES 400 0.00% 87-870-80-00-8000 PRINCIPLE PAYMENT-2005 175,000 175,000 175,000 100.00% 87-870-80-00-8050 INTEREST PAYMENT-2005 65,571 65,571 131,143 131,143 100.00% TOTAL FUND REVENUES 37 106 288 288 285 4,461 223 307 5,994 10,250 58.48% TOTAL FUND EXPENDITURES E 65,571 1 93 1851 240,980 306,829 1 307,543 1 99.77% FUND SURPLUS(DEFICIT) E (65,535)1 13 1 288 1 288 1 285 1 4,276 1 (240,757) 307 E (300,835) (297,293) DOWNTOWN TIF REVENUES 88-000-40-00-4088 1PROPERTY TAXES-DOWNTOWN TIO 4,450 1 38,640 1 1,232 1 923 1 19,054 1 1,688 1 1,821 67,807 1 88,550 1 76.58% 88-000-45-00-4500 1INVESTMENT EARNINGS m 6 1 7 1 151 151 151 191 161 9 N 103 0.00% TOTAL REVENUES:DOWNTOWN TIF 4,455 1 38,647 1 1,2471 939 1 19,069 1 1,7071 1,8371 9 m 67,910 1 88,550 1 76.69% DOWNTOWN TIF EXPENDITURES 88-880-54-00-5420 ADMINISTRATIVE FEES 879 370 555 1,314 1 1,203 1 779 1 (4,782)0 317 1 1,500 1 21.11% 88-880-54-00-5466 LEGAL SERVICES 5,0970 5,097 1 10,000 1 50.97% 88-880-60-00-6000 PROJECT COSTS 10,000 0.00% 88-880-60-00-6079 ROUTE 47 EXPANSION 515,340 0.00% _ TOTAL FUND REVENUES 4,455 38,647 1,247 939 19,069 1,707 1,837 9 67,910 88,550 76.69% _ TOTAL FUND EXPENDITURES 879 1 370 1 5551 1,3141 1,2031 779 1 315 E 5,4131 536,840 1 1.01% FUND SURPLUS DEFICIT 4,455 37,769 877 384 17,755 1 504 1 1,058 306 62,497 1 (448,290 16 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES,EXPENDITURES AND TRANSFERS For the Period Ending December 31,2011 %of December YTD YTD to FY 2012 Actual Actual Budget Budget GENERAL FUND(01) Revenues Local Taxes Property Taxes - 2,642,601 99.1% 2,665,964 Municipal Sales Tax 222,449 1,739,299 68.2% 2,550,000 Non-Home Rule Sales Tax - - 0.0% - Electric Utility Tax 182,519 460,549 77.8% 591,600 Natural Gas Tax 29,711 169,990 58.5% 290,700 Telecommunications/Telephone Utility Tax 42,374 343,703 64.2% 535,500 Cable Franchise Fees - 171,618 84.1% 204,000 Hotel Tax 2,643 37,193 121.5% 30,600 Amusement Tax - 117,160 87.4% 134,000 Admissions Tax - 190,627 100.3% 190,000 Business District Tax 25,315 190,651 63.6% 300,000 Auto Rental Tax 793 6,349 88.9% 7,140 Para Mutuel Tax 1,672 17,817 118.8% 15,000 Total Taxes 507,477 6,087,558 81.0% 7,514,504 Intergovernmental State Income Tax 90,021 815,288 60.8% 1,340,000 Local Use Tax 15,883 158,151 75.3% 210,000 Road&Bridge Tax - 166,896 101.6% 164,296 Personal Property Replacement Tax 510 9,716 74.7% 13,000 Other Intergovernmental 390 14,988 133.8% 11,200 Total Intergovernmental 106,804 1,165,038 67.0% 1,738,496 Licenses and Permits Liquor Licenses 825 4,493 11.2% 40,000 Building Permits 7,276 119,930 98.0% 122,400 Other Licenses&Permits - 4,139 127.4% 3,250 Total Licenses&Permits 8,101 128,562 77.6% 165,650 Fines and Forfeits Traffic Fines 4,210 52,135 54.9% 95,000 Administrative Adjudication 1,054 14,945 49.8% 30,000 Police Tows 5,500 54,500 60.6% 90,000 Total Fines and Forfeits 10,764 121,580 56.5% 215,000 Charges for Services Garbage Surcharge 206,170 820,950 69.9% 1,175,000 Collection Fee-YBSD - - 0.0% 123,932 Other Services - 350 7.0% 5,000 Total Charges for Services 206,170 821,300 63.0% 1,303,932 Investment Earnings 752 2,859 142.9% 2,000 Reimb/Miscellaneous/Other Financing Sources Reimb-Legal Expenses 4,746 26,023 216.9% 12,000 Reimb-Engineering Expenses 1,513 7,001 0.0% - Reimb-Traffic Signal - 28,582 190.5% 15,000 Reimb-Health Ins Contributions 22,649 176,596 66.7% 264,800 Other Reimbursements 396 90,606 184.9% 49,000 Rental Income 655 5,710 63.4% 9,000 Miscellaneous Income - 1,746 24.9% 7,000 Transfers In 16,249 458,639 86.9% 527,492 Total Miscellaneous 46,209 794,903 89.9% 884,292 Total Revenues and Transfers 886,276 9,121,801 77.1% 11,823,874 17 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES,EXPENDITURES AND TRANSFERS For the Period Ending December 31,2011 %of December YTD YTD to FY 2012 Actual Actual Budget Budget GENERAL FUND(01) Expenditures Administration 34,488 290,110 59.3% 489,551 Salaries 25,517 198,767 72.7% 273,395 Benefits 4,073 31,553 70.0% 45,106 Contractual Services 3,445 54,248 35.0% 155,100 Supplies 1,453 5,542 34.7% 15,950 Finance 31,015 203,049 63.4% 320,505 Salaries 15,084 111,968 64.0% 175,000 Benefits 2,622 19,390 63.6% 30,505 Contractual Services 13,213 69,920 64.0% 109,250 Supplies 97 1,771 30.8% 5,750 Community Relations - 333 100.0% 333 Salaries - - 0.0% - Benefits - - 0.0% - Contractual Services - 333 100.0% 333 Supplies - - 0.0% - Engineering 137 95,017 37.5% 253,136 Salaries - 78,123 45.3% 172,500 Benefits - 13,348 44.9% 29,736 Contractual Services 137 3,539 8.4% 42,100 Supplies - 7 0.1% 8,800 Police 201,000 1,958,255 64.9% 3,018,230 Salaries 152,177 1,256,853 61.2% 2,052,500 Overtime 7,062 69,932 93.2% 75,000 Benefits 12,575 465,893 83.1% 560,900 Contractual Services 13,822 92,893 48.9% 190,010 Supplies 15,363 72,685 52.0% 139,820 Community Development 17,976 181,483 48.3% 375,610 Salaries 13,960 128,984 53.7% 240,000 Benefits 2,339 21,332 47.9% 44,535 Contractual Services 1,664 30,039 35.6% 84,450 Supplies 13 1,128 17.0% 6,625 PW-Street Ops&Sanitation 140,756 1,010,408 56.2% 1,796,870 Salaries 19,377 165,264 61.2% 270,000 Overtime 744 1,143 7.6% 15,000 Benefits 3,407 28,191 52.7% 53,500 Contractual Services 106,766 761,979 57.0% 1,336,020 Supplies 10,463 52,963 44.8% 118,350 Capital Outlay - 869 21.7% 4,000 Administrative Services 653,664 3,526,373 73.4% 4,805,757 Salaries - 350 7.0% 5,000 Benefits 215,598 1,221,720 70.1% 1,743,350 Contractual Services 355,290 1,328,038 78.4% 1,693,840 Supplies 2,655 2,655 53.1% 5,000 Contingencies - - 0.0% 64,617 Transfers Out 80,121 973,611 75.2% 1,293,950 Total Expenditures and Transfers 1,079,036 7,265,028 65.7% 11,059,992 Variance (192,760) 1,856,773 763,882 * December represents 67%of the fiscal year 18 0 CIP Reviewed By: Agenda Item Number J� a► Legal ❑ NB #2 W36 EST. Finance ■ Engineer ❑ Tracking Number Gy City Administrator El r� _© Consultant El ADM 2012-02 Agenda Item Summary Memo Title: Treasurer's Report for December 2011 Meeting and Date: Administration Committee 1/19/12 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Rob Fredrickson Finance Name Department Agenda Item Notes: UNITED CITY OF YORKVILLE TREASURER'S REPORT-for the period ended December 31,2011 Cash Basis %of %of Projected BGN Fund December Revenues YTD December Expenses YTD Ending Fund Balance Revenues YTD Revenues Budget Budget Expenses YTD Expenses Budget Budget Balance General Fund 01 -General (271,900) 886,276 9,121,801 11,823,874 77% 1,079,036 7,265,028 11,059,992 66% 1,584,873 Special Revenue Funds 15-Motor Fuel Tax 640,399 38,249 354,100 1,011,000 35% 77,748 169,109 661,000 26% 825,390 79-Parks and Recreation 231,558 69,846 887,702 1,175,710 76% 76,969 769,505 1,189,210 65% 349,755 72-Land Cash (388,625) - 19,486 420,500 5% 5,419 245,262 301,084 81% (614,401) 85-Fox Industrial TIF 569,790 - 259,327 - 0% 652,707 829,116 - 0% - 87-Countryside TIF 2,178,550 307 5,994 10,250 58% - 306,829 307,543 100% 1,877,715 88-Downtown TIF 209,760 9 67,910 88,550 77% 315 5,413 536,840 1% 272,257 11 -Fox Hill SSA 17,942 1 3,791 3,786 100% 307 4,295 3,804 113% 17,438 12-Sunflower SSA 11,922 0 7,537 7,530 100% 385 6,921 9,078 76% 12,538 Debt Service Fund 42-Debt Service 8,653 8,647 472,489 427,919 110% 358,959 428,293 428,669 100% 52,849 Capital Funds 16-Municipal Building (587,024) - 5,700 5,250 109% - - - - (581,324) 22-Park and Recreation Capital 51,443 38 13,483 2,830 476% 292 2,333 123,500 2% 62,592 20-Police Capital 194,947 211 28,909 21,500 134% 2,350 2,445 54,000 5% 221,410 21-Public Works Capital 108,743 (1,955) 33,427 35,900 93% 6,956 67,945 92,595 73% 74,225 23-City-Wide Capital 652 10,430 125,246 416,600 30% (2,073) 125,147 360,000 35% 751 Enterprise Funds* 51-Water 695,723 421,852 1,995,574 2,694,979 74% 448,522 1,723,111 2,571,858 67% 968,186 52-Sewer 2,377,831 124,053 2,858,277 3,105,490 92% 424,303 2,421,557 2,919,989 83% 2,814,552 80-Recreation Center (195,087) 53,706 410,727 611,000 67% 39,055 440,016 691,738 64% (224,376) Library Funds 82-Library Operations 317,336 19,366 1,057,618 1,069,450 99% 54,402 759,832 1,060,275 72% 615,122 83-Library Debt Service - 32 718,971 720,800 100% 535,400 720,800 720,800 100% (1,829) 84-Library Development Fees - 0 339,864 341,000 100% - 339,609 336,500 101% 255 Total Funds 6,172,614 1,631,067 18,787,932 23,993,918 78% 3,761,051 16,632,568 23,428,475 71% 8,327,978 As Treasurer of the United City of Yorkville,I hereby attest,to the best of my knowledge,that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance Department. William Powell,Treasurer Prepared by the Finance Department *Fund Balance Equivalent 0 CIP Reviewed By: Agenda Item Number J� a► Legal ❑ NB #3 W36 EST. Finance ■ Engineer ❑ Tracking Number Gy City Administrator ■ r� _© Consultant E] ADM 2012-03 Agenda Item Summary Memo Title: Cash Statements for November 2011 Meeting and Date: Administration Committee 1/19/12 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Rob Fredrickson Finance Name Department Agenda Item Notes: UNITED CITY OF YORKVILLE CASH AND INVESTMENT SUMMARY-as of November 30,2011 CASH Cash-Operations Cash-Special Purpose IL Funds IL Funds Operations Aurora Special Purpose Grand Old Second Castle E-Pay Acct IMET Totals Old Second Castle IMET Earthmovers Totals Totals General Fund 01-General (2,320,464) 2,896 47,228 2,405,997 135,657 2,490 17,422 15,718 123 35,753 171,410 Special Revenue Funds 15-Motor Fuel Tax - - - - - 825,736 - - 825,736 825,736 72-Land Cash (608,878) - (608,878) - - (608,878) 85-Fox Industrial TIF 652,919 5,837 - 658,757 - - 658,757 87-Countryside TIF 16,744 0 1,166,728 1,183,472 693,936 693,936 1,877,408 88-Downtown TIF 270,741 1,821 - 272,562 - - 272,562 11-Fox Hill SSA 17,684 60 17,744 17,744 12-Sunflower SSA 12,568 354 - 12,923 - - - 12,923 Debt Service Fund 42-Debt Service 79,538 5,988 317,636 403,161 - - - - 403,161 Capital Funds 16-Municipal Building (581,324) - - (581,324) - - - - (581,324) 20-Police Capital 221,100 221,100 - - - - 221,100 21-Public Works Capital 80,333 80,333 - - - - 80,333 23-City-Wide Capital (11,818) - - - (11,818) - - 55,819 55,819 44,001 Enterprise Funds 51-Water 738,858 5,862 2,474 15,693 762,888 - - - - 762,888 52-Sewer 2,248,719 1,799 32,412 768,603 3,051,534 - - 3,051,534 Agency Funds 90-Developer Escrow 176,682 - - - 176,682 - - 176,682 95-Escrow Deposit 155,304 7,244 - - 162,548 - - - - - 162,548 Total City Funds 1,148,707 17,801 96,175 4,674,657 5,937,340 696,426 843,158 71,537 123 1,611,244 7,548,584 Distribution% 15.22% 0.24% 1.27% 61.93% 9.23% 11.17% 0.95% 0.00% Library Funds 82-Library Operations 579,620 - 79,813 - 659,433 - - - - - 659,433 83-Library Debt Service 13,317 520,221 533,539 - - 533,539 84-Library Develp Fees - - - 255 255 255 Totals 592,938 600,034 1,192,972 255 255 1,193,227 Distribution% 49.69% 50.29% 0.02% Park and Recreation Funds 79-Parks and Recreation - 410,479 - 410,479 - - 25 25 410,504 22-Park&Rec Capital 62,614 62,614 - - 147,815 147,815 210,429 80-Recreation Center (233,824) (233,824) - - - - - (233,824) Totals 239,269 239,269 - 147,815 25 147,841 387,109 Distribution% 61.81% 38.18% 0.01% Reviewed By: Agenda Item Number 4 ' �► Legal ❑ NB #4 Finance ❑ EST. -�` _ ti W36 Engineer ❑ �:--- g Tracking Number �! City Administrator ■ Consultant ❑❑ ADM 2012-04 ALE Agenda Item Summary Memo Title: Comp Time Report Meeting and Date: Administration Committee—January 19, 2012 Synopsis: Quarterly report of employee comp-time availability. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: None—informational Council Action Requested: Submitted by: Meghan Ostreko Human Resources Name Department Agenda Item Notes: Maximum accrual = 120 hours Sergeants'maximum accrual= 240 hours DATE: 01/12/12 UNITED CITY OF YORKVILLE PAGE: 1 TIME: 15:44:25 BENEFIT HOURS REPORT ID: PR4B000O.WOW ORDERED BY EMPLOYEE NUMBER BENEFIT CODES: CMP ACTIVE EMPLOYEES ONLY HIRE BEN. ACCRUAL BEN. ACCRUAL ACCRUAL HOURS HOURS HOURS AVAILABLE EMPL. # NAME DATE CODE CODE YEAR RATE LIMIT ACCRUED USED AVAILABLE COST BEHRENSB BEHRENS, BRETT 07/03/95 CMP 00 .000 .000 .000 401.000 106.500 2,712.17 BEHRENSD BEHRENS, DAVID 09/04/01 CMP 00 .000 .000 .000 980.500 68.625 2,018.91 BROWND BROWN, DAVID 02/05/07 CMP 00 .000 .000 .000 276.250 4.875 81.63 CARLYLEM CARLYLE, MITCHELL 06/04/07 CMP 00 .000 .000 .000 125.000 12.125 352.13 COLLINSA COLLINS JR, ALBERT 08/04/03 CMP 00 .000 .000 .000 1427.000 6.875 150.43 DYONJ DYON, JUDY 07/16/01 CMP 00 .000 .000 .000 59.380 108.250 2,458.24 FELTESR FELTES, RITA 03/05/01 CMP 00 .000 .000 .000 16.000 .000 .00 GAWRYCHK GAWRYCH, KRISTOPHER 08/28/06 CMP 00 .000 .000 .000 372.000 1.000 18.99 GERLACHS GERLACH, SARA M 12/26/11 CMP CMP 01 .000 .000 .000 .000 .000 .00 GOLDSMITH GOLDSMITH, RYAN 06/08/06 CMP 00 .000 .000 .000 225.500 36.000 1,115.20 GRIMEST GRIMES, TOM 09/14/07 CMP 00 .000 .000 .000 220.500 120.000 3,484.99 HARTR HART, RICHARD 12/01/92 CMP 00 .000 .000 .000 452.000 .000 .00 HARTROB HART, ROBBIE 06/23/03 CMP 00 .000 .000 .000 381.000 .500 16.05 HAYESC HAYES, CHRISTOPER 06/02/08 CMP 00 .000 .000 .000 9.000 8.625 233.88 HELLANDJ HELLAND, JONATHON 07/06/99 CMP 00 .000 .000 .000 393.500 74.125 2,331.86 HENNED HENNE, DURKEN 04/17/06 CMP 00 .000 .000 .000 368.000 98.250 2,332.75 HILTL HILT, LARRY 01/01/95 CMP 00 .000 .000 .000 300.000 .000 .00 HORNERR HORNER, RYAN 01/31/05 CMP 00 .000 .000 .000 407.250 .250 5.00 HOULEA HOULE, ANTHONY 01/02/02 CMP 00 .000 .000 .000 469.000 70.625 1,781.24 HUNTERJ HUNTER, JOHN 04/03/08 CMP 00 .000 .000 .000 49.000 104.375 2,886.88 JACKSONJ JACKSON, JAMIE 12/15/03 CMP 00 .000 .000 .000 119.000 3.750 74.35 DATE: 01/12/12 UNITED CITY OF YORKVILLE PAGE: 2 TIME: 15:44:25 BENEFIT HOURS REPORT ID: PR4B000O.WOW ORDERED BY EMPLOYEE NUMBER BENEFIT CODES: CMP ACTIVE EMPLOYEES ONLY HIRE BEN. ACCRUAL BEN. ACCRUAL ACCRUAL HOURS HOURS HOURS AVAILABLE EMPL. # NAME DATE CODE CODE YEAR RATE LIMIT ACCRUED USED AVAILABLE COST JELENA JELENIEWSKI, ANDREW 02/03/04 CMP 00 .000 .000 .000 1046.750 84.250 2,703.70 JOHNSONJ JOHNSON, JEFFREY 06/11/02 CMP 00 .000 .000 .000 567.750 40.500 1,304.57 KETCHMARK KETCHMARK, MATTHEW 03/26/07 CMP 00 .000 .000 .000 42.000 28.875 838.58 - CMP 00 .000 .000 .000 1037.000 6.625 212.61 KLINGELT KLINGEL, TERRY 02/06/95 CMP 00 .000 .000 .000 566.500 52.125 1,871.02 KOLOWSKIT KOLOWSKI, TIMOTHY 06/08/06 CMP 00 .000 .000 .000 90.000 88.500 2,808.18 LAWRENTZK LAWRENTZ, KEVIN 08/04/03 CMP 00 .000 .000 .000 251.000 27.250 548.70 LEJAN LEJA, NICOLE 03/27/10 CMP 00 .000 .000 .000 8.250 23.625 366.19 MCMAHONP MCMAHON, PATRICK 08/19/04 CMP 00 .000 .000 .000 37.250 .000 .00 MIKOLR MIKOLASEK, RAYMOND 08/10/04 CMP 00 .000 .000 .000 630.000 108.875 3,822.67 MOOREJ MOORE, JOE 04/02/90 CMP 00 .000 .000 .000 1149.250 9.000 268.92 MOTTS MOTT, STACEY 05/25/95 CMP 00 .000 .000 .000 85.000 42.625 1,383.27 OLSEMB OLSEM, PAMELA 02/06/06 CMP 00 .000 .000 .000 254.000 41.125 809.34 OSTREKOM OSTREKO, MEGHAN 04/02/07 CMP 00 .000 .000 .000 94.875 .000 .00 PFIZENMB PFIZENMAIER, BEHR 04/23/08 CMP 00 .000 .000 .000 43.500 82.500 2,237.10 PICKERING PICKERING, LISA 01/28/05 CMP 00 .000 .000 .000 490.130 52.000 1,271.95 PLECKHAMD PLECKHAM, DANIEL 12/15/96 CMP 00 .000 .000 .000 745.875 46.750 1,517.13 PRESNAKJ PRESNAK, JAMES 11/17/03 CMP 00 .000 .000 .000 213.000 79.250 2,867.89 REISINGEB REISINGER, BARBARA 06/16/02 CMP 00 .000 .000 .000 349.000 24.000 510.16 SCHWARTM SCHWARTZKOPF, MOLLY 03/01/99 CMP 00 .000 .000 .000 669.500 .000 .00 SCODRO SCODRO, PETER 07/06/05 CMP 00 .000 .000 .000 395.250 86.375 1,727.34 DATE: 01/12/12 UNITED CITY OF YORKVILLE PAGE: 3 TIME: 15:44:25 BENEFIT HOURS REPORT ID: PR4B000O.WOW ORDERED BY EMPLOYEE NUMBER BENEFIT CODES: CMP ACTIVE EMPLOYEES ONLY HIRE BEN. ACCRUAL BEN. ACCRUAL ACCRUAL HOURS HOURS HOURS AVAILABLE EMPL. # NAME DATE CODE CODE YEAR RATE LIMIT ACCRUED USED AVAILABLE COST SCOTTB SCOTT, WILLIAM 08/28/06 CMP 00 .000 .000 .000 97.500 34.500 592.32 SENGM SENG, MATTHEW 07/06/98 CMP 00 .000 .000 .000 1013.250 117.875 2,896.88 SIMMONSA SIMMONS, AMY 05/21/07 CMP 00 .000 .000 .000 214.750 2.500 48.82 SLEEZERJ SLEEZER, JOHN 06/12/95 CMP 00 .000 .000 .000 737.000 32.250 998.21 SLEEZERS SLEEZER, SCOTT 05/18/92 CMP 00 .000 .000 .000 291.250 .000 .00 SOEBBINGR SOEBBING, ROMAN M 11/03/11 CMP 00 .000 .000 .000 .000 4.500 102.79 STROUPS STROUP, SAMUEL 10/27/00 CMP 00 .000 .000 .000 560.500 24.875 876.37 TATET TATE, THOMAS 01/07/08 CMP 00 .000 .000 .000 293.750 10.500 171.36 WALKERK WALKER, KIRSTEN 08/01/11 CMP 00 .000 .000 .000 .000 4.500 69.75 WATERSM WATERS, MICHAEL 07/13/06 CMP 00 .000 .000 .000 462.000 13.250 240.36 WEBERR WEBER, ROBERT 07/12/04 CMP 00 .000 .000 .000 598.250 29.375 586.07 WRIGHTR WRIGHT, RACHEL 07/19/04 CMP 00 .000 .000 .000 760.810 .000 .00 REPORT TOTALS: CODE ACCRUED USED AVAILABLE AVAIL. COST CMP COMP-TIME .000 20,845.820 2,023.125 55,706.95 Reviewed By: Agenda Item Number 4 ' �► Legal ❑ NB #5 Finance ■ EST. -�` _ ti W36 Engineer ❑ �:--- g Tracking Number �! City Administrator ■ Consultant ❑❑ ADM 2012-05 ALE Agenda Item Summary Memo Title: NIMEC Bid for Electric Accounts Meeting and Date: Administration Committee 1/19/12 Synopsis: See memo. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Authorize City Administrator and Finance Director to accept low bid. Submitted by: Rob Fredrickson Finance Name Department Agenda Item Notes: Memorandum To: Administration Committee EST. 1 _ 1836 From: Rob Fredrickson, Finance Director O 6 Date: January 9, 2012 9 Boa, p Subject: NIMEC Bid KantlaElCOUnry <LE Since 2006 the City has solicited bids from the Northern Illinois Municipal Electric Cooperative (NIMEC) for the purposes of securing an electrical supplier at the lowest possible cost. NIMEC has contacted staff stating that they will begin soliciting bids from suppliers sometime between February 1St and April 10th. Over the last several years the power market has dropped between 10-15% during the first quarter of the year. We do not know if this decline will occur again, but NIMEC recommends that the City position itself to take advantage of the decline should it occur. Once an upward trend has been identified,NIMEC will begin soliciting bids. Once the winning bid has been identified and presented to the City, we will have approximately 24 hours to decide whether or not to except. In addition, this year NIMEC will be conducting a one year and three year bid and the City will need to determine which bid group it would prefer to be in. As noted by the attached e-mail from NIMEC, the City may have an opportunity lock in a three year bid price for less than it is currently paying. Because of this short time frame, staff is requesting that the City Council authorize the City Administrator and Finance Director to approve the lowest bid, at their discretion, and to sign contracts to secure the provision of electricity from the lowest bidder as presented by NIMEC for either a one year or three year period. This authority would be effective only for the current NIMEC bid cycle, which ends on April 10, 2011. Rob Fredrickson From: David Hoover [dhoover @nimec.net] Sent: Wednesday, January 04, 2012 1:45 PM To: Rob Fredrickson Subject: NIMEC bid Attachments: Four Year 12-27.xls Categories: Important NIMEC Dear Members, It is that time of year again, to begin discussing our upcoming NIMEC bid. Your accounts are contracted through May of 2012. We will conduct our bid sometime between Feb 1 and the end of March. The exact date of the bid will be dictated by the market conditions early next year. We will go to bid as early as February 1. As we've done over the last few years, we will check the market weekly, and if rates are flat or dropping, we will postpone the bid date. Once rates have turned upward, we will declare the bid date and go to bid. Over the last few years, prices have dropped 10% - 15% during the first quarter, and our annual bid has taken advantage of those drops. We do not know if this decline will occur again, but we want to position ourselves to take advantage of the decline should it occur again. To accept the bid pricing, you will need to enter into an agreement with the winning supplier on the day of the bid. Therefore, if you need to receive signing authority from your board to enter into the agreement, please do so during the month of January. We have not changed the suppliers (Integrys, Exelon and Constellation) or their agreements since our last annual bid. This year, we will be holding not only a 1 year bid, but also a 3 year bid. You will need to determine which bid group you would like to participate in. To help you, I have shown below your accounts that will be included in the bid. I have listed the current pricing that you are currently paying. I have also shown indicative pricing for a 1 year and 3 years. Based upon this pricing, you will need to let me know which bid group you would like to be included in: 1 year or 3 year. Prices have dropped since our last bid, and many of you will have the opportunity to lock in a 3 year bid for a lower price than you are currently paying. Current 1 yr 3 yr Member Account# c/kWh c/kWh c/kWh Address City of Yorkville 5523132028 5.52 4.28 4.88 2702 Mill Road City of Yorkville 4637141036 5.52 4.28 4.88 2921 Bristol Ridge City of Yorkville 1563014112 5.52 4.28 4.88 420 fairhaven dr City of Yorkville 5031044028 5.52 4.28 4.88 2224 Tremont City of Yorkville 0381164058 5.52 4.28 4.88 610 Tower Lane WTP&Well) 1 Please note: these prices are indicative, and will change prior to our bid. These are provided to help you determine which bid group you would prefer. Please let me know at your earliest convenience. Also attached you will find the historical pricing patterns. The red line shows 1 year pricing, while the blue line shows 3 year pricing trends. (Please note, the pricing is only for power, and does not include transmission fees.) In general, we see that electric pricing closely follows the economy. When the economy is strong, demand for pricing is strong, which drives up pricing. As such, when the economy weakens, pricing drops. Therefore, future pricing will be driven by the future health of the economy. For those of you participating in our street light bid, we will hold a separate bid early this summer. Please let me know at your earliest convenience your preference for the 1 year or 3 year bid group. Should you have any questions, please contact me. Dave David Hoover Executive Director 847.392-9300 2 6.8 6.3 5.8 One Year Three Year 5.3 — 4.8 4.3 3.8 AAA t 4q - P�\ 3.3 2.8 C > 5 Q > C T 5 Q > C T 5 Q > C T Q > C A Q > ro v z ca 7 a) z ro ro 7 v z ra m 7 v z co v z N L N N N N N N N O N N O N N O N N O N N 0 N N O N N O N N O N N O N N O N N O 0 O 0 O 0 0 0 O 0 0 O 0 0 0 O 0 0 0 0 0 CIP Reviewed By: Agenda Item Number J� a► Legal ❑ NB #6 W36 El El Engineer ❑ Tracking Number Gy City Administrator El r� _© Consultant El ADM 2012-06 Agenda Item Summary Memo Title: Audit RFP—Vendor Selection Meeting and Date: Administration—January 19, 2012 Synopsis: Selection of accounting firm for City auditing services. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Rob Fredrickson Finance Name Department Agenda Item Notes: Memorandum EST. 1 _ lass To: Administration Committee O6 From: Rob Fredrickson, Finance Director Boa, p' Date: January 9, 2012 < -d N .. ,Z Subject: Request for Proposal—Auditing Services In December of last year, the City issued a request for proposal for auditing services and received bids from seven accounting firms. Please see attached for a cost summary of each firms proposal. Please note that the cost of a Single Audit has been omitted from the cost summary sheet because it is unlikely that the City would need to conduct one. Single Audits are required only if the City spends $500,000 or more in federal grant monies, which historically has not been an issue in Yorkville. After reviewing the submitted proposals, it is the recommendation of staff that the City accept the bid received from Lauterbach &Amen, LLP. Besides being the low cost provider, staff feels that the firm has the technical and professional expertise needed to conduct an efficient and timely audit. The proposal from Lauterbach and Amen is attached and proposals from the other firms are available upon request. Request for Proposals-Auditing Services 5 Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Totals (Totals Excluding Single Auditl Lauterbach&Amen 34,000 34,000 35,060 36,120 37,180 176,360 Baker Tilly Virchow Krause 34,000 34,675 35,350 36,050 36,800 176,875 Wolf&Company* 37,900 37,900 39,100 39,100 39,700 193,700 Selden Fox 37,900 38,850 39,725 40,525 41,300 198,300 Sikich 38,300 39,066 40,238 41,445 43,103 202,152 Mack&Associates 38,250 39,365 40,480 41,600 42,720 202,415 Miller Cooper 40,000 41,100 42,200 43,300 44,400 211,000 *City's current audit firm Firm FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Lauterbach&Amen City Audit $ 31,000 $ 31,000 $ 32,000 $ 33,000 $ 34,000 $ 161,000 Police Pension Audit 2,500 2,500 2,550 2,600 2,650 TIF Compliance Reports 500 500 510 520 530 Total $ 34,000 $ 34,000 $ 35,060 $ 36,120 $ 37,180 $ 176,360 Single Audit(if required) 3,000 3,100 3,200 3,300 3,400 Total Including Single Audit $ 37,006 $ 37,100 $ 38,260 $ 39,426 $ 40,586 Wolf&Company City Audit $ 35,000 $ 35,000 $ 36,000 $ 36,000 $ 36,500 $ 178,500 Police Pension Audit 2,000 2,000 2,100 2,100 2,150 TIF Compliance Reports 900 900 1,000 1,000 1,050 Total $ 37,900 $ 37,900 $ 39,100 $ 39,100 $ 39,700 $ 193,700 Single Audit(if required) 1,400 1,400 1,500 1,500 1,550 Total Including Single Audit $ 39,306 $ 39,300 $ 40,606 $ 40,600 $ 41,256 Mack&Associates City Audit $ 34,250 $ 35,250 $ 36,250 $ 37,250 $ 38,250 $ 181,250 Police Pension Audit 2,500 2,575 2,650 2,730 2,810 TIF Compliance Reports 1,500 1,540 1,580 1,620 1,660 Total $ 38,250 $ 39,365 $ 40,480 $ 41,600 $ 42,720 $ 202,415 Single Audit(if required) 750 775 800 850 900 Total Including Single Audit $ 39,000 $ 40,140 $ 41,286 $ 42,450 $ 43,620 Baker Tilly Virchow Krause City Audit $ 29,000 $ 30,575 $ 31,150 $ 31,750 $ 32,400 $ 154,875 Police Pension Audit 2,000 2,050 2,100 2,150 2,200 TIF Compliance Reports 3,000 2,050 2,100 2,150 2,200 Total $ 34,000 $ 34,675 $ 35,350 $ 36,050 $ 36,800 $ 176,875 Single Audit(if required) 3,000 3,050 3,100 3,150 3,200 Total Including Single Audit $ 37,000 $ 37,725 $ 38,450 $ 39,206 $ 40,000 Miller Cooper City Audit $ 35,000 $ 36,000 $ 37,000 $ 38,000 $ 39,000 $ 185,000 Police Pension Audit 3,000 3,050 3,100 3,150 3,200 TIF Compliance Reports 2,000 2,050 2,100 2,150 2,200 Total $ 40,000 $ 41,100 $ 42,200 $ 43,300 $ 44,400 $ 211,000 Single Audit(if required) 4,000 4,050 4,100 4,150 4,200 Total Including Single Audit $ 44,000 $ 45,150 $ 46,300 $ 47,450 $ 48,600 Sikich City Audit $ 30,900 $ 31,518 $ 32,464 $ 33,437 $ 34,775 $ 163,094 Police Pension Audit 3,800 3,876 3,992 4,112 4,277 TIF Compliance Reports 3,600 3,672 3,782 3,896 4,051 Total $ 38,300 $ 39,066 $ 40,238 $ 41,445 $ 43,103 $ 202,152 Single Audit(if required) 3,900 3,978 4,097 4,220 4,389 Total Including Single Audit $ 42,206 $ 43,044 $ 44,335 $ 45,665 $ 47,492 Selden Fox City Audit $ 33,000 $ 33,900 $ 34,750 $ 35,500 $ 36,250 $ 173,400 Police Pension Audit 3,900 3,950 3,975 4,025 4,050 TIF Compliance Reports 1,000 1,000 11000 11000 1,000 Total $ 37,900 $ 38,850 $ 39,725 $ 40,525 $ 41,300 $ 198,300 Single Audit(if required) 3,000 3,200 3,350 3,500 3,600 Total Including Single Audit $ 40,900 $ 42,050 $ 43,075 $ 44,025 $ 44,900 L&A, LLP 27W457 Warrenville Road Warrenville, IL 60555-3902 Proposal to Provide Professional Services to UNITED CITY OF YORKVILLE For the Years Ending April 30, 2012,2013, 2014, 2015 and 2016 LA UTERBACH & AMEN, LLP Proposal to Provide Professional Services to UNITED CITY OF YORKVILLE For the Years Ending April 30, 2012, 2013,2014, 2015 and 2016 Submitted by: Lauterbach&Amen, LLP 27W457 Warrenville Road Warrenville, IL 60555-3902 630.393.1483 Phone 630.393.2516 Fax www.lauterbachainen.com Contact: Ronald J. Amen,Partner 630.393.1483 Ext. 227 December 16, 2011 TABLE OF CONTENTS Page T r a n s m i t t a l L e t t e r 1 -2 Profile of the Firm 3 - 11 Audit Approach 12 - 16 Fees and Billing 17 - 19 References 20 Client Listing 21 Appendices—Peer Review Report 27W457 WARRENVILLE ROAD •WARRENVILLF, ILLINOIS 60555-3902 Lauterbach & Amen, LLP PHONE(630)393-1483/FAX(630)393-2516 CERTIFIED PUBLIC ACCOUNTANTS December 16, 2011 United City of Yorkville Attn: Rob Fredrickson Finance Director 800 Game Farm Road Yorkville, IL 60560 Lauterbach & Amen, LLP (L & A) is pleased to respond to your request to provide auditing services to the United City of Yorkville(City). Enclosed in this proposal are details about our practice, our people and our reputation for quality service to governments, as well as an outline of our audit approach and scope of the audit process. L & A is a firm entirely specialized in the governmental sector, allowing us to provide an unrivaled commitment to exceeding your expectations with regards to quality service, government specific expertise, and timing and approach of the audit process. Our five partners share a combined 85 years of exclusive government experience, with past experience in not-for-profit, tax and commercial clients. Their years of experience in the governmental sector will directly benefit the City. L & A possesses the resources and drive to continually exceed your expectations. At L & A our mission is to provide accounting, compilation, assurance, and consulting services to governments in the spirit of excellence and altruism. As a firm, we are committed to adhering to stringent moral standards in addition to the legally imposed professional standards and guidelines, priding ourselves in our flexible attitude towards accommodating our clients, and continually striving to be an elite personal client service firm. L & A will attain the highest quality employees who share our core values and capacities in order to continue to service our clients at the level at which they are accustomed. Our staff utilizes their expertise to educate clients with the anticipation that it will lead to accurate solutions to challenges that may arise in the daily course of financial activities. Our goal is to maintain personalized relationships with our current clients, while continuing to acquire new clients with the hopes of creating equally valuable bonds. At L & A we continually strive to distinguish ourselves from other accounting firms by emphasizing the following: ➢ Conducting annual training sessions with our clients in a small group setting covering such topics as: new GASB pronouncements, understanding the financial statements, identification of finance department efficiencies and best practices, etc. ➢ Providing professional audit and consulting services to over 100 local governments on an annual basis, and providing compilation and benefit services to over 175 police and firefighters' pension funds. ➢ Engaging in audit planning, preliminary work and continual communication with our clients to ensure an efficient and quality audit process. This also ensures that audit issues will be identified early and solutions will be implemented timely. ➢ Possessing exclusive expertise in the area of local government, as exemplified by our perfect retention rate of the Certificate of Achievement for Excellence in Financial Reporting for clients with continual submissions to the program. 1 ➢ Allowing our clients to dictate scheduling needs related to the audit process and adhering to those needs. We continually meet or exceed the deadlines established by our clients. ➢ Identifying, communicating and assisting in the implementation of identified opportunities for improved and more efficient financial or procedural operations. ➢ Maintaining a highly professional staff, each of which possess extensive knowledge in the area of local government, continually broadening their knowledge of local government issues through in- house training, involvement in various local government organizations and through continuing professional education programs. ➢ Maintaining a program of continuity for multi-year engagements, including minimal rotation of staff and in-charge auditors, allowing for the establishment of efficient working relationships with the City. ➢ Continually promoting communication with management from the beginning of our engagement and throughout the year. This includes an entrance conference and planning meetings with the City, weekly meetings with management to review the progress of the engagement, if requested, an exit conference to discuss our findings and report production issues, meetings with elected officials during the evenings to answer questions regarding the audit and any other related issues, and continual communication throughout the year. We are committed to listening to your needs and customizing the audit process to meet those needs. ➢ Striving to continually be a proven leader in the government accounting industry and assisting our clients on the implementation of new, complex pronouncements and issues affecting local government, including one-on-one assistance with the understanding and implementation of these new pronouncements and issues. We will provide thorough and timely answers to any of your questions or needs. ➢ Customizing our audit approach to focus on those areas that represent significant risk to the City and any of the City's uniquely complex issues. ➢ Forming professional resource alliances with other businesses in the areas of human resources,tax and information technology so, if required and if permitted by current audit independence standards, we would be able to provide the City the highest level of service. We are very excited about the opportunity to serve the City and are committed to providing the City with quality service. We believe we have talented people and the appropriate experience to provide you with a quality audit at a fair and competitive price. The Partners that are signing this proposal are entitled to represent the Firm, empowered to submit the proposal and authorized to sign a contract with the City. If you have any questions about this proposal or need to discuss these matters further, please contact us. We look forward to your reply. Respectfully Submitted, LAUTERBACH &AMEN, LLP �1 Ronald J. Amen Jamie L.Wilkey Partner Partner 2 PROFILE OF THE FIRM PROFILE OF THE FIRM Professional Personnel Our office is located in Warrenville, Illinois, and staffed professionally as follows: Partners 5 Managers/ Senior Accountants 23 Staff Accountants 22 TOTAL 50 Firm Structure and Philosophy L & A was founded fourteen years ago with the goal of providing an unrivaled level of service and expertise to local governments. We are different from most accounting firms in that we are specialized in the governmental sector, and L &A is specialized specifically in the area of governmental auditing and in the governmental consulting. In addition, we provide a wide range of accounting services, some of which include: tax, monthly accounting and sector. bookkeeping for units of governments, and a specialty in Police and Firefighter Pension accounting and consulting. As a client of L & A, you will be served by partners whose experience and depth of knowledge will become a valuable management resource. A close working relationship with management on a year- L &A focuses on a round basis is the best way to provide our clients with the close working benefit of our knowledge. This approach also allows for the timely resolution of questions and problems as they arise relationship with rather than after the fact. management. Through understanding the client's activities and a close working relationship with management, L & A can best respond to and initiate programs that lead to improved operations and efficiencies. 3 PROFILE OF THE FIRM — CONTINUED Firm Structure and Philosophy - Continued We at L & A recognize that we are involved in a people- oriented endeavor. Our goals and objectives, therefore, are centered on this understanding. We strive: ➢ To create an environment that encourages a high level of communication between the client and staff. ➢ To provide clients with the highest attainable level of staff capability through selective recruiting and creation of a work environment that aids personal growth. ➢ To continually improve the quality of our services. ➢ To support our financial, business, professional and social communities. We have a full-time commitment to governmental accounting and reporting. Through our experience, we are able to help clients anticipate and prepare for changes in their operating environment. The value of our services lies not only in the performance of an efficient audit,but in our detailed review of finance practices, and our extensive knowledge of key topics affecting local governments. L & A continually reviews our audit services to ensure an L &A provides efficient audit process and communication and education of annual small group issues affecting local governments on a year-round basis. This training S2SSZOriS t0 education includes annual small group training sessions with our clients covering such topics as the implementation of new educate clients on GASB pronouncements and SAS's, understanding the key issues affecting financial statements, identification of finance department local government. efficiencies and best practices, etc. We have had extensive experience in the field of local government accounting and auditing, including serving a substantial number of municipalities, park districts, library districts, special districts, joint ventures and other various governmental organizations. We have included a partial list of such entities as an integral part of this proposal, and would encourage you to contact any or all of them for references as to our qualifications and level of service. 4 PROFILE OF THE FIRM — CONTINUED Firm Structure and Philosophy - Continued It has been our experience that questions or problems may arise during the year for which a client may call upon us for assistance. The following is a partial list of services we can provide to governmental entities in addition to the required annual audit: ➢ Financial Reporting — Assistance in the implementation of authoritative pronouncement requirements, assistance in obtaining or securing the Certificate of Achievement from the GFOA ➢ Taxpayer Compliance - Specialized audits for selected revenue sources ➢ Utility or Enterprise Funds -Analysis, forecasting, rate L &A can provide structure, consulting many other services in addition to the ➢ Federal, State and Local Grants annual audit. ➢ Budget (providing assistance in obtaining the Distinguished Budget Award from the GFOA), Appropriation and Tax Levy Documents ➢ Personnel Issues -Evaluation and executive search ➢ Policies and procedures documentation and implementation ➢ Temporary staffing and training We consider it essential to maintain the lines of communication throughout the year. To attain this we both formally (via meetings, letters, etc.) and informally (via telephone calls, emails, etc.) keep our clients advised of changes and recent developments related to government. The success of our engagements results from the dedication to service from our key personnel. Following are the resumes of key personnel that would be working on your engagement: 5 KEY ENGAGEMENT PERSONNEL SHERR Y LA UTERBA CH, PARTNER Ms. Lauterbach has over 36 years of experience serving clients in the governmental sector. She has participated in more than 2,000 audits of municipalities and other governmental units. This experience makes her extremely well-qualified to deal with any issue affecting government. North Central College Certified Public Accountant American Institute of Certified Public Accountants ICPAS, GFOA and IGFOA GFOA Special Review Committee for the Certificate of Educational and Achievement Instructor for Illinois GFOA Training Courses Membership Presenter for Illinois Public Pension Background Member of and Presenter for Illinois Public Pension Fund Association Member of Illinois Department of Insurance Advisory Committee Certified IPPFA Pension Trustee Instructor of IPPFA Trustee Certification Program Ms. Lauterbach has been involved in numerous training programs and panel discussions sponsored by the Illinois CPA Governmental Society and Illinois GFOA. She has performed research on Accounting and numerous topics affecting governments and is currently involved in a project dealing with police and fire pension Auditing reporting. Ms. Lauterbach is a well-recognized resource and Experience frequently provides guidance to governmental entities on issues as they arise. 6 KEY ENGAGEMENT PERSONNEL RONALD J. AMEN, PARTNER Mr. Amen has over 23 years of experience serving clients in the governmental sector. He has participated in numerous governmental engagements, including municipalities, park districts, school districts, State and Federal governments, Universities and other governments. University of Nebraska Certified Public Accountant American Institute of Certified Public Accountants Member of Illinois CPA Society(ICPAS) Member of Government Finance Officers Association (GFOA) and Illinois GFOA Educational and Member of Illinois CPA Society Government Accounting Membership Executive Committee Member of AICPA Government Audit Quality Center Background Illinois Municipal Treasurers Association(IMTA) Illinois Association of Park Districts/Illinois Parks & Recreation Association(IAPD/IPRA) GFOA Special Review Committee for the Certificate of Achievement Instructor for IGFOA Training Courses Instructor for IMTA Training Courses Mr. Amen has managed numerous governmental units during his experience in public accounting. Assignments ranging from audits, single audits, TIF audits, performance reviews, budgeting, strategic planning, and other projects is a brief history of his background. Due to his extensive government Governmental background, Mr. Amen is extensively used as a resource for providing creative solutions to issues affecting local Accounting and governments. Mr. Amen functions as a working partner, in Auditing that he is available and present during each phase of the audit Experience process. Mr. Amen has also participated in the management of some large commercial and not-for-profit engagements. This experience includes audits, tax preparation, consulting and strategic planning for both commercial and not-for-profit clients. 7 KEY ENGAGEMENT PERSONNEL JAMIE L. WILKEY, PARTNER Ms. Wilkey has 11 years of professional accounting experience exclusively in the government sector. She has participated in numerous governmental engagements, including municipalities, park districts, libraries and various other units of government. Truman State University Member of IGFOA GFOA Special Review Committee for the Certificate of Educational and Achievement Membership Member of the Technical Accounting Review Committee (TARO) Background Illinois Municipal Treasurers Association(IMTA) Instructor for IGFOA Training Courses Instructor for IMTA Training Courses Ms. Wilkey's experience in the government sector includes management of numerous units of government. Such assignments include annual audits, single audits, TIF audits, grant specific audits, and other related projects. Ms. Wilkey has been responsible for the management of numerous annual audits for government units, all of which have either received the Certificate of Achievement for Excellence in Financial Reporting award from the Government Finance Officers Association (GFOA) in the first year of their submittal to the Governmental program or maintained their Certificate standing. Accounting and Ms. Wilkey also has extensive government consulting Auditing experience, which includes the responsibility for all financial Experience operations of the government unit, including, but not limited to, the maintaining of the general ledger, trial balance, balance sheet, and consolidated financials. Ms. Wilkey has also assisted numerous clients with payroll processing, budget preparation, supervision of accounts receivable, accounts payable and utility billing processing, and the recommendation and implementation of various finance/accounting department procedures and policies. 8 PROFILE OF THE FIRM — CONTINUED Industry Involvement Our involvement in the local government field includes active membership in those professional organizations which serve the financial and management staffs of local government: ➢ Government Finance Officers Association (GFOA) ➢ Illinois Government Finance Officers Association (IGFOA) ➢ Illinois CPA Society Committees on Governmental Accounting ➢ AICPA Government Audit Quality Center ➢ American Institute of Certified Public Accounting L &A maintains a ➢ Illinois Municipal Treasurers Association(IMTA) high level of ➢ Illinois Public Pension Fund Association(IPPFA) involvement in professional ➢ Illinois Association of Park Districts/Illinois Park & organizations. Recreation Association (IAPD/IPRA) ➢ Special Review Committee - GFOA - Certificate of Achievement Program ➢ IGFOA Associate Board ➢ IGFOA Technical Accounting Review Committee (Responds to GASB Pronouncement Exposure Drafts) ➢ Illinois Department of Insurance-Task Force In addition, we have written articles for publication, instructed training courses and done public presentations for a number of the organizations listed above. Quality Assurance and Peer Review Our Quality Assurance Team is responsible for reviewing all financial statements before issuance, assisting in technical inquiries and reviewing workpapers and reports of all engagements to verify compliance with professional standards and Firm policies. 9 PROFILE OF THE FIRM — CONTINUED Quality Assurance and Peer Review - Continued At L & A we pride ourselves in providing a quality audit. As such, our Firm is a member of the Private Companies Practice Section (PCPS) of the Division for CPA Firms of the AICPA, submitting our accounting and auditing practice to quality control reviews of our compliance with professional standards as established by the AICPA. See the appendices of this proposal for a copy of our successful completion of an independent peer review report of L &A participates our accounting and auditing practice. This review was in peer reviews to undertaken as a condition of membership in the American Institute of Certified Public Accountants (AICPA), the ensure quality national organization of CPAs in public practice, industry, Control. government and education. Our reports have been reviewed by numerous federal and state oversight agencies as well as other external professional agencies and organizations. The feedback from these independent reviews of our clients' financial statements indicates that L & A's reports meet, if not exceed, industry standards and reporting requirements. Furthermore, there has never been any action taken against our Firm with any state or federal regulatory body or professional organization to which we have submitted our reports. Professional Development Guidelines and requirements have been established for the Firm's professional development program and are communicated to all personnel. Each professional is required L &A encourages to complete a minimum of 40 hours of continuing involvement in professional education each year. The types of programs used include those of the GFOA, IGFOA, AICPA and the Illinois professional CPA Society, as well as self-study and training programs organizations. relevant for the purpose of improving the knowledge of professional personnel. As our resumes indicate, we encourage involvement in professional organizations. 10 PROFILE OF THE FIRM — CONTINUED License to Practice The Firm and all key personnel are duly licensed to practice in the State of Illinois. Our State of Illinois license number is 066-003655. Independence We require that all personnel inform the Firm of any lack of independence with respect to all clients. Specific guidelines to be followed are those set forth in the AICPA's Code of Professional Ethics. Additionally, we are in compliance with the standards established by the General Accounting Office (GAO). More specifically, we are completely independent with respect to the United City of Yorkville. 11 AUDIT APPROACH AUDIT APPROACH Overview We are prepared to meet or exceed all requirements and expectations of the City. The partners of L & A will be involved in all phases of the audit of the City. L & A does not use statistical sampling in any phase of the audit process. Sample sizes used for testing are in accordance with standards established by the profession and will be determined in the planning phase. Throughout the audit process we will inform management of audit issues as they arise and maintain the highest level of professionalism in the identification and communication of these issues. Discussion of these issues will take place immediately following their discovery and will allow management ample time to rectify any issues. GFOA Certificate of Achievement L & A fully supports the GFOA's Certificate of Achievement for Excellence in Financial Reporting Program. We have assisted many clients in obtaining their Certificates and have a perfect record for maintaining the Certificate. We will respond to GFOA comments for improvement. We currently submit approximately forty-five reports to the Program and have a one hundred percent retention rate of the Award. Audit Scope and Standards L & A will issue an opinion on the governmental activities, business-type activities, each major fund and the aggregate remaining fund information, which collectively comprise the City's financial statements with "in-relation-to" coverage provided on the combining and individual fund financial statements and on any supplementary information. We will not provide an opinion on the Management Discussion and Analysis, but will provide customary review of this document. Introductory and Statistical sections of the Comprehensive Annual Financial Report will not be audited by us. The audit will be conducted in accordance with generally accepted auditing standards; and, if a single audit becomes necessary, the standards for financial audits contained in Government Auditing Standards (2004), issued by the Comptroller General of the United States, and the Single Audit Act of 1996; and the provisions of OMB Circular A-133,Audits of State and Local Governments and Non-profit Organizations. 12 AUDIT APPROACH - CONTINUED Planning To Be Performed: April 2012 The purpose of the planning phase is to provide the foundation for the direction that the audit will take. During the planning phase of the audit we will hold an entrance conference with the City to discuss the audit approach, develop a schedule for completing the audit, and review the areas that we will be focused on during our audit procedures and testing. The following is an outline of the key steps performed during the planning phase of the audit: ➢ Discussing and agreeing upon report formats to provide information which complies with generally accepted accounting principles. The format should be agreed upon during the planning of the audit so that the report is issued on a timely basis. Our plan is to adopt a format similar to the previous year. ➢ Discussing availability of accounting records and source documents and developing a detailed list of schedules to be prepared by the City. ➢ Developing a schedule for completing the subsequent phases of the audit. Preliminary Fieldwork To Be Performed: May 2012 Preliminary fieldwork is the next phase of the audit process and involves expanding our understanding of the City and its finances through a review of various documents and through discussions with the City. During this phase, we will begin the required study and evaluation of internal accounting control as a part of the financial and compliance audit. The purpose of our study and evaluation will be to obtain sufficient knowledge and understanding of the internal accounting and administrative control systems used by the City for reliance on the system of internal control and the degree of such reliance; or to aid us in designing substantive tests in the absence of such reliance. We will hold progress meetings with key management, as necessary, to keep you apprised of the results of our preliminary review and to discuss the key internal controls to be tested. 13 AUDIT APPROACH — CONTINUED Preliminary Fieldwork - Continued Our approach to the study and evaluation of the internal accounting and administrative controls will be accomplished through the following techniques: ➢ We will perform an in-depth review of internal control documentation and working papers made available by the prior audit firm. ➢ We will use internal control questionnaires, narratives and/or flowcharting techniques to document key flows of information. Because of our extensive commitment to government,the questionnaires utilized are designed specifically for use on governmental engagements and, therefore, will provide you with the most meaningful information. We will utilize this information and identify key internal control procedures which will be tested in order to warrant reliance on the identified controls. The objectives of such reliance will be to reduce the extent of substantive work performed, resulting in a more cost-efficient audit approach. ➢ We will evaluate audit risk for all key financial statement assertions and compliance determinations using the procedures outlined above. Audit risk is the risk that material financial statement misstatements or material noncompliance will not be prevented or will not be detected and corrected in a timely manner. At the completion of the preliminary fieldwork phase, we will have sufficient knowledge of the internal control systems of the City and we will be able to design substantive audit procedures based upon the degree of reliance we can place on those systems. Fieldwork To Be Performed.• July 2012 This phase of the audit will consist primarily of substantive testing of year-end balances. If any audit issues come to our attention during the course of our work,we will immediately inform you so that action can be taken before the completion of our fieldwork. We will design our detail testing procedures to provide both compliance and financial audit coverage where applicable. We utilize custom designed audit programs that are specifically designed for government clients and, therefore, provide for the most efficient and effective approach. 14 AUDIT APPROACH - CONTINUED Fieldwork - Continued At a minimum, management is to provide supporting schedules for the following areas once we return for fieldwork: Cash Accounts Payable Investments Payroll Governmental Revenues/Receivables Debt Service Proprietary Revenues/Receivables Fund Balance/Net Assets Inventories Grants Interfunds Risk Management Capital Assets For financial audit purposes, we will assess the risk of material misstatement associated with a given objective, and perform substantive and compliance procedures. Our substantive procedures will gather evidence as to the completeness, accuracy, or validity of the information contained in the financial statements. These procedures include confirmation of year-end balances, vouching documents and analytical reviews. Through our compliance procedures, we will gather evidence related to the existence and effectiveness of specific internal controls. These procedures include examinations of documents for proper approval and review of procedures for compliance with rules and regulations. At the conclusion of fieldwork, workpapers will be reviewed by the engagement partner and we will prepare the Comprehensive Annual Financial Report in accordance with generally accepted accounting principles for government entities. In addition, we will prepare a management letter that we will review and discuss with the City during the draft phase of the audit. Our firm has state of the art production hardware and software. We believe the investment to stay on the cutting edge of technology benefits our clients not only in reporting, but also in suggestions and recommendations. 15 AUDIT APPROACH — CONTINUED Drafts To Be Performed: August 2012 The final completion and quality review of the initial draft of the Comprehensive Annual Financial Report will be completed at the City's location and at that time the draft of the Comprehensive Annual Financial Report will be submitted to the City. The City will then have a sufficient amount of time to review the draft for questions and/or changes. L&A will then return to the City's location for the final draft where we will review the City's questions and/or changes to the Comprehensive Annual Financial Report as well as the Management Letter and submit a final draft of the Comprehensive Annual Financial Report to the City. Audit Completion To Be Performed: September 2012 Upon approval of the drafts by the City, we will deliver final, bound Comprehensive Annual Financial Reports. At the completion of our audit, we will also provide a management letter addressing reportable conditions, if any, and other comments and observations for improvements. The management letter will be provided as a separate document. The management letter will contain, as warranted and appropriate: ➢ Specific recommendations for improvement of the accounting practice and procedures and the internal accounting and administrative controls. ➢ Comments on the design, controls and audit trails of new and redesigned automated systems, along with suggestions to improve processing methods and procedures. ➢ Suggestions for operational improvements or cost efficiencies noted during the course of our work. ➢ Findings relative to compliance with the applicable rules and regulations. ➢ Comments regarding compliance with laws. ➢ Other comments or recommendations that we believe may be relevant. ➢ Upcoming GASB Pronouncements and/or SAS's that may affect the City's financial statements in the near future. L &A strives for continual communication with City staff and management as well as the Board. As such, the engagement partner will be available for meetings and/or formal presentations of the Comprehensive Annual Financial Report and management letter with representatives of the City. 16 FEES AND BILLING FEES AND BILLING SCHEDULE OF PROFESSIONAL FEES FOR THE AUDIT OF THE FINANCIAL STATEMENTS AS OF APRIL 30TH FOR THE FISCAL YEARS LISTED BELOW: United City of Yorkville audit: 2012 2013 2014 2015 2016 $31,000 $31,000 $32,000 $33,000 $34,000 Police Pension audit: 2012 2013 2014 2015 2016 $2,500 $2,500 $2,550 $2,600 $2,650 TIF Compliance reports: 2012 2013 2014 2015 2016 $500 $500 $510 $520 $530 Single Audit(if required): 2012 2013 2014 2015 2016 $3,000 $3,100 $3,200 $3,300 $3,400 SCHEDULE OF PROFESSIONAL FEES FOR ADDITIONAL SERVICES, Quoted Hourly Rates for the Fiscal Years listed below: 2012 2013 2014 2015 2016 Partner $150 $150 $155 $160 $165 Manager $120 $120 $123 $126 $129 In-Charge $70 $70 $73 $76 $79 Firm Name: Lauterbach&Amen,LLP Address: 27W457 Warrenville Road Warrenville,IL 60555 Signature: Date: December 22,2011 Printed Name: Ronald J.Amen Title: Partner Phone Number: 630.393.1483 X227 17 FEES AND BILLING - CONTINUED Standard Quoted Hours Rate Rate Total Partner 104 $150 $140 $14,000 Manager 104 $120 $110 $11,000 In-Charge 154 $70 $60 $9,004 350 $34,000 FEES AND BILLING - CONTINUED Schedules Requested The proposed annual fees are based upon staff support at all levels from City personnel and that the City will provide adjusted trial balances and support (detail schedules that reconcile to the trial balances) for all balance sheet accounts. At a minimum, management is to provide supporting schedules for the areas outlined in the fieldwork phase of the audit approach section of this proposal. Additional Services Should it become necessary for the City to request us to render additional services to either supplement the services requested in the RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement or new accounting standards, then such additional work will be performed only after discussing with management the level of effort and estimated costs prior to performing any such work. As independence standards have recently become more stringent related to the types of additional services auditors can perform, L & A would review these independence standards and the type of services requested prior to proposing on any additional services. Conclusion In closing, we would like to thank the City for the opportunity to respond to your request for auditing services, and would L &A will provide like to emphasize that if chosen, L & A is committed to an unrivaled level of providing the resources needed to assure an unrivaled level of service and quality, the highest attention to detail, and a Seper tise. and relationship with a firm of highly trained professionals exper exclusively working in the government sector. 19 REFERENCES REFERENCES We know that our best endorsement comes from satisfied clients. We invite you to contact the following individuals or any other governments who have been served by our firm. ORGANIZATION Village of Sugar Grove ADDRESS 10 Municipal Drive CITY, STATE,ZIP Sugar Grove, IL 60554 PHONE NUMBER 630-466-4507 CONTACT PERSON Justin VanVooren, Finance Director DATE OF PROJECT April 30 ORGANIZATION City of Batavia ADDRESS 100 North Island Avenue CITY, STATE, ZIP Batavia, IL 60510 PHONE NUMBER 630-879-1424 CONTACT PERSON Peggy Colby, Finance Director DATE OF PROJECT December 31 ORGANIZATION Village of Northbrook ADDRESS 1225 Cedar Lane CITY, STATE, ZIP Northbrook, IL 60062 PHONE NUMBER 847-272-5050 CONTACT PERSON Jeffrey L. Rowitz, Director of Finance DATE OF PROJECT April 30 Proposer's Name&Title: Ronald J. Amen, Partner Signature and Date: Additional references can be provided upon request. * Asterisk indicates governments currently holding the GFOA Certificate of Achievement. 20 CLIENT LISTING CLIENT LISTING Walcipalitits Polkc Pcu6uu F ids-Com. cog ll C 1a 'C11 S iD 11 FWI d% Coi11. Antioch• Countryside I,ICh:allr Barrington' Crest Hill Des Plaines Batavia Darien Dolton Basch Park Dekalb East Dundee Countryside Brookfield* Des Plaines Elgin Burlington Dolton Forest Park Cary' East Dundee Forest View Cast Hazel Crest Edwardsville Franklin Park Elbum Elgin Geneva Elwood` Elmwood Park Glenview Gancseo* Forest Park Glenwood Gilbtns* Franklin Park Gurnee Glencoe* Geneva Harvey Gleavinv* Glenview Hazel Crest Gmtee* Glenwood Highland Park Hampshire Gurnee Hillside Island Lake Hanover Park Homer Township Fire Prot District Justice Harwood Heights Homewood Kenilworth Hazel Crest Huntley We Zurich* Highland Park Kankakee ubettyvilk• Hillside Lake Forest Lombard* Hinsdale We Zurich Maple Park Hodgkins Lansing Mount Prospect• Homewood Lemont Northbrook Island Lake Leyden Northfield' Johnsburg Libertyville North Riverside• Justice Lincoln Pingree Grove* Lake Forest Lincolnshire Riverwoods Riverdale Lake Zurich Lombard Rockford' LaGrange Park Lyons Rolling Meadows* Lansing Markham Sleepy Hollow Lincoln Matteson South Barrington Lincolnshire Melrose Park South Chicago Heights Lockport Midlothian South Elgin* Lombard Minooka Suger Grove* Lyons Morton Grove Stmunit Markham Mundelein llKwniexi Matteson Newport Township Fire Prot,District Vernon Hills* Maywood North Aurora Vrlln Park* Melrose Park North Chicago Wauconda• Midlothian North Maine West Chicago* Mokena Oak Brook WilmetteI Mundelein Oak Forest Winfield• North Chicago Oak Park W4 not"` Northlake Orland Woodridge* Oak Brook Oswego Oak Forest Palatine Rural Park Distrka Oak Park Palos Heights Batavia Park District Olympia Fields Park Ridge Bloomingdale Park District Oswego Peoria Bolingbrook Park District* Plainfield Pleasantview Fire Prot.District Crystal Lake Park District Prospect Heights Riverdale Dowaert Clove Park District* Richton Park Roberts Park Elk Grove Park District* River Forest Rock Falls Elmhurst Park District* Riverdale South Elgin Rural .Genres Park District Rock Falls South Holland Garmea Park District Rolling Meadows Stillman Fire Prot District Glen Ellyn Park District* Roselle University Park G lcnoxPwk➢istricl Round Lake Park Villa Park Glenview Pads District* St Charles Wauconda Gurnee Park District I South Elgin Waukegan Highland Park Perk District• South Holland West Chicago Fire Prot.District Kenilworth Park 13ininca Steger Westchester LaGrange Park District* Stickney Wheaton IAmal Park District Sugar Grove Wood Dale Memorial Park District Summit Worth Mundelein Park District University Park Zion Naperville Park District* Vemon Hills NorridgtNFL-District Villa Park Other Northbrook Park District* Waukegan Addison-Public Library Nonbfield Park District West Chicago Algonquin-Public Library Park District of Oak Park Westchester Broadview Westchester JWA Park Ridge Park District* Westmont Des Plaines-Public Library Round Lake Arco Park District Wheaton DULOMM St Charles Park District* Willow springs DuPage Mayors&Managers Vtmon Hills Park District* Wilmington E-COMM Vaaerm's Park District Winthrop Harbor ForestPark-PublicLibrary Wheaton Park District* Wood Dale Fox River Grove-Memorial Library Wilaw,no Auk District* Worth Glenside-Public Library WirmHka Park District* RVIET Firefighters'Pension Funds Intergov.Personnel Benefit Coop Police Pension Funds Addison IPPFA Barrington Algonquin Lake in the Hills MABAS-Northbrook Barrington Hills Barrington Metro Risk Mgmt Agency Batavia Bartlett NEDSRA Belvidere Batavia NORDCAT Bensenville Beach Park Fire Prot.District NSSRA Berwyn Bellwood Regional Emergency Dispatch Center Sloomiroan• Belvidere SEASPARS Blue Island Bensenville SEECOMM Bolingbrook Berwyn SOUTHCOM Braidwood Bloomingdale Southwest Central Dispatch Broadview Bolingbrook SWANCC Burbank Brookfield Tri County SRA Burnham Burbank Warren-Newport-Public Library Calum City Calumet City Winfield-Public Library Carol Stream Carol Stream Carpealerevillo Carpentersville Cary Chicago Heights Chi rgtr Heights Chicago Ridge Chi=Ridge Cirero Cicero Darien Woodridge lCounlry Club Hills Clarion Woodridge Fire Prot.District * Asterisk indicates government currently holding the GFOA Certificate of Achievement. 21 APPENDICES CONTRACTOR CERTIFICATIONS 1. Insurance. The undersigned certifies that it has all insurance coverages required by law or would normally be expected for the work to be performed and a copy shall be filed with the City upon request by the City for approval by the City. 2. The undersigned; A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5,Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65,Act 5,paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that is has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A)(4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act(775 ILCS 5/2-105) E. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246,U.S.C.A. Section 2000e n.114(September 24, 1965) 3. All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances,rules and regulations which may in any manner affect the performance of this contract. Dated: Contractor: Lauterbach&Amen.LLP By: Pf"V4LO T. AA G AI Title: Partner GUTHOFF MEHALL ALLEN &. COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS July 11,2007 To the Shareholders Lauterbach&Amen LLP We have reviewed the system of quality control for the accounting and auditing practice of Lauterbach&Amen LLP (the firm) in effect for the year ended March 31,2007. A system of quality control encompasses the firm's organizational structure and the policies adopted and procedures established to provide it with reasonable assur- ance of conforming to professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants(AICPA). The firm is responsible for designing a system of quality control and complying with it to provide the firm reason- able assurance of conforming with professional standards in all material respects. Our responsibility is to ex- press an opinion on the design of the system of quality control and the fi m's compliance with the system of quality control based on our review. Our review was conducted in accordance with standards established by the Peer Review Board of the AICPA. During our review,we read required representations from the firm, interviewed firm personnel and obtained an understanding of the nature of the firm's accounting and auditing practice, and the design of the firm's system of quality control sufficient to assess the risks implicit in its practice. Based on our assessments,we selected en- gagements and administrative files to test for conformity with professional standards and compliance with the firm's system of quality control. The engagements selected represented a reasonable cross-section of the firm's accounting and auditing practice with emphasis on higher-risk engagements. The engagements selected in- cluded among others, engagements performed under Government Auditing Standards. Prior to concluding the review, we reassessed the adequacy of the scope of the peer review procedures and met with firm management- to discuss the results of our review. We believe that the procedures we performed provide a reasonable basis for our opinion. In performing our review,we obtained an understanding of the system of quality control for the firm's account- ing and auditing practice. In addition,we tested compliance with the firm's quality control policies and proce- dures to the extent we considered appropriate. These tests covered the application of the firm's policies and pro- cedures on selected engagements. Our review was based on.selected tests therefore it would not necessarily de- tect all weaknesses in the system of quality control or all instances of noncompliance with it. There are inherent limitations in the effectiveness of any system of quality control and therefore noncompliance with the system of quality control may occur and not be detected. Projection of any evaluation of a system of quality control to fu- ture periods is subject to the risk that the system of quality control may become inadequate because of changes in conditions,or because the degree of compliance with the policies or procedures may deteriorate. In our opinion,the system of quality control for the accounting and auditing practice of Lauterbach&Amen LLP in effect for the year ended March 31, 2007 has been designed to meet the requirements of the quality con- trol standards for an accounting and auditing practice established by the AICPA and was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. As is customary in a system review, we have issued a letter under this date that sets forth comments that were not considered to be of sufficient significance to affect the opinion expressed in this report. Guthoff Mehall Allen& Company,P.C. 2710 E. LINCOLN ST. BLOOMINGTON, IL 61704 PH ,inQ_ &9_der,/, FAX ,in0_f AZ_71 AA CfTy Reviewed By: X06 Legal ❑ Agenda Item Number Finance El NB #7 EST. -� __ti 1838 Engineer ❑ City Administrator 0 : Human Resources ❑ Tracking Number Community Development ❑ Police ❑ ADM 2012-07 Public Works ❑ Agenda Item Summary Memo Title: Revision to procedural ordinance Meeting and Date: Administration - January 19, 2012 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: Nov 2011 Action Taken: Approval of ordinance Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Memorandum To: Administration Committee EST. -�` Yid W3s From: Bart Olson, City Administrator -- � � CC: Date: January 12, 2012 C<wrMY Sad Subject: Revision to Procedural Ordinance ALE Summary A revision to the procedural ordinance to address situations where an item must proceed out of committee to City Council, even with a negative recommendation. Background The City's procedural ordinance was approved in November 2011. This ordinance sets up various rules related to City Council and committee meetings. One specific provision of the ordinance came up for discussion at the December 27th City Council meeting, which resulted in the request by Alderman Colosimo that this ordinance be brought to the January Administration Committee meeting. The section, as written, states: "City Council meeting agenda items may be added by the Mayor, consent of four(4) aldermen, or direction from a committee". The implication of the written language says items can not proceed out of committee but for a positive recommendation from the committee. As discussed during the City Council meeting, statutory and code requirements will conflict with this provision when 1)the City Council has previously created an obligation by a majority vote and the committee action (theoretically, a minority of the City Council) seeks to cancel that obligation and 2) City code or state law requires a vote by the City Council (i.e. annexation agreement applications). Proposal The language suggested to be added to the procedural ordinance by Attorney Orr is purposefully simple. The new section would state: "City Council meeting agenda items may be added by the Mayor, consent of four(4) aldermen, direction from a committee, or automatically where City code, state statute, or previous City Council action on the matter requires." Ordinance No. 2011- AN ORDINANCE REGARDING CITY COUNCIL PROCEDURES WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly existing non-home-rule municipality created in accordance with Article VII, Section 7 of the Constitution of the State of Illinois of 1970; and, WHEREAS,the City Council of the United City of Yorkville, in accordance with the Illinois Compiled State Statutes,has the right to determine procedures for organizing and conducting all meetings of the City Council acknowledging that the City is bound by certain state and federal laws as well as legal precedents which cannot be supplanted by City ordinance; and, WHEREAS, in keeping with this right, the City Council has adopted Roberts Rules of Order to outline the procedure to be followed during meetings and to regulate the actions of Council members and the public in attendance at such meetings; and, WHEREAS,the City Council has discussed implementing additional procedures to supplement Roberts Rules of Order regarding City Council meetings and the four standing committees of the City Council—Administration, Economic Development, Public Safety and Public Works. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Procedures for City Council Meetings: a. City Council Meetings shall be regularly scheduled to convene on the 2 and 0 Tuesday's of each month at 7:00 p.m. in the City Hall Council Chambers. b. City Council Meetings shall be generally conducted according to the agenda template attached hereto(most recent template will be attached). c. No application presented during a public hearing shall be voted on during the same City Council meeting in which that public hearing is held. This provision may be waived by a supermajority of the City Council. d. City Council meeting agenda items may be added by the Mayor, consent of four (4) aldermen, or direction from a committee. e. The Mayor shall preside over City Council meeting as the Chairman, unless the Mayor is unavailable, at which time the Mayor Pro Tern shall preside. f. The City Council shall appoint the Mayor Pro Tern at the first City Council meeting each May. The appointment shall occur by calling for open nominations at the meeting, and then a roll call votes on the nominations Section 2. Procedures for Committee Meetings: a. The Mayor shall be a non-voting member of all standing committees. b. The Mayor shall select committee rosters at the first City Council meeting in May following a municipal consolidated election (i.e. every two years). c. Committee rosters may be switched by mutual, unanimous consent of the aldermen trading seats and the Mayor. d. The Mayor shall select committee chairmen and vice-chairmen. e. Any alderman may add any agenda item to any committee agenda. f. Chairmen shall select liaisons to other organizations and boards by any means they deem necessary, provided that the other organizations by-laws may govern the selection of the liaison. g. The four committees shall be: i. Administration ii. Economic Development iii. Public Safety iv. Public Works h. Each committee shall be presided over by its chairman, or in the absence of the chairman, the vice-chairman. i. Committee meetings may be cancelled by the Chairman of the committee if there is a not a quorum of the members present, or there are no agenda items which require action by a committee. j. When moving items from the committee agenda to a City Council agenda, the committee shall make a recommendation whether that item should be on consent agenda or the committee's report. If on the committee's report, the committee shall make a recommendation whether the item is up for first reading, or is on the City Council agenda for action. Section 3. This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. 2 Passed by the ity Coun it of the United City of Yorkville, Kendall County, Illinois this Day of (/G , A.D. 2011. CI Y CLERK A/ CHRIS FUNKHOUSER DIANE TEELING /v JACKIE MILSCHEWSKI LARRY KOT CARLO COLOSIMO t MARTY MUNNS ROSE ANN SPEARS ` GEORGE GILSON, JR. Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of , A.D. 2011.O/L J �W' /�Xyok 3 Ordinance No. 2M2012- AN ORDINANCE REGARDING CITY COUNCIL PROCEDURES WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly existing non-home-rule municipality created in accordance with Article VII, Section 7 of the Constitution of the State of Illinois of 1970; and, WHEREAS, the City Council of the United City of Yorkville first passed a Procedural Ordinance on November 8, 2011 as Ordinance 2011-65; and, WHEREAS,the City Council of the United City of Yorkville, in accordance with the Illinois Compiled State Statutes, has the right to determine procedures for organizing and conducting all meetings of the City Council acknowledging that the City is bound by certain state and federal laws as well as legal precedents which cannot be supplanted by City ordinance; and, WHEREAS,in keeping with this right, the City Council has adopted Roberts Rules of Order to outline the procedure to be followed during meetings and to regulate the actions of Council members and the public in attendance at such meetings; and, WHEREAS,the City Council has discussed implementing additional procedures to supplement Roberts Rules of Order regarding City Council meetings and the four standing committees of the City Council—Administration, Economic Development, Public Safety and Public Works. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Procedures for City Council Meetings: a. City Council Meetings shall be regularly scheduled to convene on the 2nd and 4" Tuesday's of each month at 7:00 p.m. in the City Hall Council Chambers. b. City Council Meetings shall be generally conducted according to the agenda template attached hereto (most recent template will be attached). c. No application presented during a public hearing shall be voted on during the same City Council meeting in which that public hearing is held. This provision may be waived by a supermajority of the City Council. d. City Council meeting agenda items may be added by the Mayor, consent of four (4) aldermen,or-direction from a committee, or automatically where Cites state statute, or previous City Council action on the matter requires. e. The Mayor shall preside over City Council meeting as the Chairman,unless the Mayor is unavailable, at which time the Mayor Pro Tern shall preside. £ The City Council shall appoint the Mayor Pro Tern at the first City Council meeting each May. The appointment shall occur by calling for open nominations at the meeting, and then a roll call votes on the nominations Section 2. Procedures for Committee Meetings: a. The Mayor shall be a non-voting member of all standing committees. b. The Mayor shall select committee rosters at the first City Council meeting in May following a municipal consolidated election (i.e. every two years). c. Committee rosters may be switched by mutual, unanimous consent of the aldermen trading seats and the Mayor. d. The Mayor shall select committee chairmen and vice-chairmen. e. Any alderman may add any agenda item to any committee agenda. f. Chairmen shall select liaisons to other organizations and boards by any means they deem necessary, provided that the other organizations by-laws may govern the selection of the liaison. g. The four committees shall be: i. Administration ii. Economic Development iii. Public Safety iv. Public Works h. Each committee shall be presided over by its chairman, or in the absence of the chairman, the vice-chairman. i. Committee meetings may be cancelled by the Chairman of the committee if there is a not a quorum of the members present, or there are no agenda items which require action by a committee. j. When moving items from the committee agenda to a City Council agenda, the committee shall make a recommendation whether that item should be on consent agenda or the committee's report. If on the committee's report, the committee shall make a recommendation whether the item is up for first reading, or is on the City Council agenda for action. 2 Section 3. This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this Day of , A.D. 2442012. CITY CLERK CHRIS FUNKHOUSER DIANE TEELING JACKIE MILSCHEWSKI LARRY KOT CARLO COLOSIMO MARTY MUNNS ROSE ANN SPEARS GEORGE GILSON, JR. Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of , A.D. 24�12012. MAYOR 3 CfTy Reviewed By: X06 Legal ❑ Agenda Item Number Finance El OB #1 EST. -� __ti 1838 Engineer ❑ City Administrator 0 : Human Resources ❑ Tracking Number Community Development ❑ ` ' �'� Police ❑ ADM 2011-41 ALE � Public Works ❑ Agenda Item Summary Memo Title: Redistricting—ward maps Meeting and Date: Administration - January 19, 2012 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: Dec 2011 Action Taken: Changes to Alternate#2 Item Number: Type of Vote Required: Majority Council Action Requested: Approval of one ward map Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Memorandum To: Administration Committee EST. -�` Yid 1s36 From: Bart Olson, City Administrator -- � � CC: Date: January 12, 2012 C<wrMY Sad �LE 1�'` Subject: Redistricting—ward maps Summary Presentation of two new options for ward boundaries. Background At the December Administration Committee meeting, the Committee had two suggested changes to the map that was presented as "Alternate#2". The first suggestion to this map was to put Bristol Bay in Ward 3 (this was done). The second suggestion was to have staff study the housing counts of the Heartland Circle and Heartland Subdivision neighborhoods, with the possibility that both neighborhoods would be moved from Ward 4 to Ward 2. Alternate maps Regarding the second suggestion above, the first alternate presented in this packet has both of the neighborhoods in Ward 4 (Alternate#1). This results in Ward 2 having the lowest population out of all four wards, and Ward 4 having the highest. With Ward 4 also containing the subdivisions of Autumn Creek, Prairie Meadows and Grande Reserve (high growth potential), the staff also prepared Alternate#2. Alternate#2 puts the Heartland Circle subdivision and Teri Lane in Ward 2, and leaves Heartland subdivision in Ward 4. The result of this move is that Alternate#2 has the most even population distribution out of all choices studied. It also sets Ward 4 as the ward with the lowest population, giving room for future growth. ALTERNATE # 1 Bristol 1 r st 1 1 { ristol 16 3 ristol 15 Bristo 14 L L ristol 7 i Rock 7 Bristol 4 a Br stol 5 r i -' stol 13 ittle Rock 6 Bristol ri Bristol 3 i Little Roc Bristol 10 Oswego 25 Bri ol2 is Little Rock 3 B - tI Little Rock 1 4 Kendall 6 O ego 2 endall Kendall 5 1 Fox Kendall 4 Kendall 3 .: 2 r� Legend Ward � 1 E2 ❑ 3 WARD POPULATION 2010 CENSUS MAYOR AND NUMBER DISTRIBUTION POPULATION ALDERMEN RESIDENCES ❑ ' ' 1 25.1% 4246 1 -GARY GOLINSKI 6-CHRIS FUNKHOUSER Voting Precincts 2 22.5% 3809 2-CARLO COLOSIMO 7-MARTY MUNNS 3 25.8% 4358 3-GEORGE GILSON,JR. 8-ROSE SPEARS 4•JACKIE MILSCHEWSKI 9-DIANE TEELING 4 26.6% 4508 5 LARRY KOT 0 2,000 4,000 Feet DATE: Engineering Enterprises, Inc. United City of Yorkville PROJECT NO.: WARD REDISTRICTING ALTERNATE WARDS N 52 Wheeler Road 800 Game Farm Road . Y01149 Sugar Grove, Illinois 60554 Yorkville, IL, 60560 BY. KKP YORKVILLE, ILLINOIS EQUAL POPULATION W E (630) 466-6700 (630) 553-7575 PATH: www.eeiweb.com www,yorkville./�us H:/GIS/149-CE/Y US-CENSUS 1 S FILE: Y01149-CENSUS-ALT2A.MXD ALTERNATE # 2 Bristol 1 r st 1 1 { ristol 16 3 ristol 15 Bristo 14 L Li Rock 7 ristol 7 Bristol 4 a Br stol 5 r i -' stol 13 ittle Rock 6 Bristol ri Bristol 3 i Little Roc Bristol 10 25 Bri ol2 is Little Rock 3 B - tdl Little Rock 1 4 Kendall 6 O ego 2 endall Kendall 5 1 Fox Kendall 4 Kendall 3 .: 2 r� Legend Ward � 1 E2 ❑ 3 WARD POPULATION 2010 CENSUS MAYOR AND NUMBER DISTRIBUTION POPULATION ALDERMEN RESIDENCES ❑ ' ' 1 25.1% 4246 1 -GARY GOLINSKI 6-CHRIS FUNKHOUSER Voting Precincts 2 26.2% 4434 2-CARLO COLOSIMO 7-MARTY MUNNS 3 25.8% 4358 3-GEORGE GILSON,JR. 8-ROSE SPEARS 4•JACKIE MILSCHEWSKI 9-DIANE TEELING 4 22.9% 3883 5 LARRY KOT 0 2,000 4,000 Feet DATE: Engineering Enterprises, Inc. United City of Yorkville PROJECT NO.: WARD REDISTRICTING ALTERNATE WARDS N 52 Wheeler Road 800 Game Farm Road . Y01149 Sugar Grove, Illinois 60554 Yorkville, IL, 60560 BY. KKP YORKVILLE, ILLINOIS EQUAL POPULATION W E (630) 466-6700 (630) 553-7575 PATH: www.eeiweb.com www,yorkville./�us H:/GIS/149-CE/Y US-CENSUS 1 S FILE: Y01149-CENSUS-ALT26.MXD Reviewed By: Agenda Item Number 4 ' �► Legal ❑ OB #2 Finance ❑ EST. -�` _ ti W36 Engineer ❑ �:--- g Tracking Number �! City Administrator ■ =t� Consultant ❑ ADM 2011-40 LE ��' Human Resources ■ Agenda Item Summary Memo Title: Employee Manual Revision— Sections 3 &4 Meeting and Date: Administration Committee—01/19/2012 Synopsis: First draft of revised employee manual— Sections 3 &4. Council Action Previously Taken: Date of Action: 02/10/2004 Action Taken: Approval of current employee manual. Item Number: Type of Vote Required: Council Action Requested: Discussion Submitted by: Meghan Ostreko Human Resources Name Department Agenda Item Notes: See attached memo. Memorandum To: Administration Committee EST. -� 1836 From: Meghan Ostreko, HR Manager -t � d -� � Date: January 11, 2012 O� Subject: Employee Manual Revision- Sections 3 and 4 LEw�a�co�y This month the Administration Committee is being asked to review and comment on Sections 3 and 4 The commentary below is intended to act as a guide. Section 3 Direct Compensation — This section specifies hours of work and how employees are compensated. Section Title Comments 3.1 Regular Hours of Work (Replaces old Section 61). Specifies hours of work and lunch periods. 3.2 Shift Changes (Old Section 6.2). Taken from current employee manual—no changes. 3.3 Payroll Administration (Old Section 6.3). Added item"c"regarding deductions of voluntary benefits. 3.4 Callback Pay (Old Section 6.4). Changes regarding when exempt employees may take personal time off(for time worked for callbacks) listed. 3.5 Overtime Scheduling (Old Section 6.5). Taken from current employee manual—no changes. 3.6 Overtime Pay (Old Section 6.6). Taken from current employee manual—no changes. 3.7 Compensation Time (New to employee manual). Added to manual per policy approved by Resolution No. 2007-48. 3.8 Public Works On Call (Old Section 6.1.2). Stipulates that"on call"includes weekends and City holidays. Gives the City authority to flex employees' schedules as necessary. 3.9 Flex Time (New to employee manual). Not addressed in old manual,but is commonly used. 3.10 Longevity Pay (Old Section 6.9). Clarification that longevity is for non-bargaining employees and is based on continuous years of full-time service. 3.11 Performance Evaluations and (Old Sections 3.6 and 6.8). Pay Adjustments The addition of pro-rata raises is new and based on our experiences. 1 Section 4 Employee Benefits—This section describes employee benefits in regards to time off(vacation, holiday, sick leave, etc.), including several state and/or federally mandated forms of leave. This section also provides information on medical benefits and training and education. Section Title Comments 4.1 Vacation Leave (Old Section 7.1). Changes include added another level of vacation time, giving exempt employees more vacation time sooner than non-exempt employees, clarifying how vacation can be rolled over from year to year, and allowing a limited amount(half of the first years accrual) of vacation time to be used at the 6-month mark(instead of after one year). For discussion —Paid time off(PTO)policy in lieu of vacation and sick time. 4.2 Holiday Leave (Old Section 7.2). Taken from current employee manual—minor clarifications. 4.3 Sick Leave (Old Section 7.3). Several changes made. For discussion —Sick time accrual maximum survey. Also,paid time off(PTO)policy in lieu of vacation and sick time. 4.3.1 Purpose,Allowance, and Changed to include eligibility for doctor's appointments, Accumulation and for the illness of an immediate family for which the person is primary care giver. Prior,the sick leave policy did not allow for that, although it was generally accepted. 4.3.2 Medical Verification Revised to require physician verification after 3 consecutive sick days. 4.3.3 Sick Leave Utilization Added language allowing supervisors to discipline if medical verification is not provided for sick time used. 4.3.5 Unused Sick Leave Increased years of service required to cash out upon retirement from 10 to 20 years. 4.3.6 Sick Leave Donation Policy Attached to current employee manual as appendix. 4.4 Reporting of Absences (Old Section 7.4). Taken from current employee manual—no changes. 4.5 Duty-related Illness Leave (Old Section 7.5). Taken from current employee manual—no changes. 4.6 Emergency and Bereavement (Old Section 7.6). Leave Gives City Administrator discretion to approve emergency leave for exempt or supervisory employees. 4.7 Uniformed Services Employment (Old Section 7.7). and Reemployment Rights Act Taken from current employee manual—no changes. (USERRA 4.8 Illinois Family Military Leave Act (New to employee manual). Text taken from state statute. 4.9 Jury Duty Leave (Old Section 7.8). Taken from current employee manual—no changes. 4.10 Time Off for Voting (New to employee manual). Text taken from state statute. 4.11 Unpaid Discretionary Leave (Old Section 7.9). Taken from St. Charles' employee handbook. 2 4.12 Employee Benefits Information (Old Section 8). Requires notification and documentation of change in family status. 4.13 Health and Life Insurance (Old Section 8.1). Coverage Decreases the required amount of days to notify employees of changes to health insurance. 4.14 Pension Participation (Old Section 8.2). Taken from current employee manual—minor clarifications. 4.15 Continuation of Medical Coverage (Old Section 8.4). Taken from current employee manual—no changes. 4.16 Education (Old Section 8.6). Taken from current employee manual—changes tracked. 4.17 Training and Certificates (Old Section 8.6). Gives department head authority to send employee to seminars at the most cost effective location. 4.18 Lodging and Meal Expenses (Old Section 8.7). Portion taken from St. Charles' employee handbook. 4.19 Deferred Compensation Plan (Old Section 8.8). Taken from current employee manual—no changes. 4.20 Additional Voluntary Benefits (New to employee manual). Taken from another city. 4.21 Victim's Economic Security and (New to employee manual). Safety Leave (VESSA) Taken from St. Charles' employee handbook. 4.22 Blood and Organ Donation Leave (New to employee manual). Taken from St. Charles' employee handbook. 4.23 School Conference and Activity (New to employee manual). Leave Taken from St. Charles' employee handbook. 4.24 Disability Leave (New to employee manual). Taken from St. Charles' employee handbook. 4.25 Family Medical Leave (Old Section 7.10). Taken from current employee manual—no changes. 4.26 Benefits While on Leave (Old Section 7.11). Taken from current employee manual—no changes. 3 TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 Seetie.n.SECTION 3 Direet DIRECT COMPENSATION Section 3.1 Regular Hours of Work Section 3.1.1 —Workday hours and lunch breaks All non-exempt employees shall be scheduled for an eight and half (8.5) hour workday which includes an unpaid lunch break, except sworn police officers who'''se workday will be determined by the Chief of Police. Lunch breaks for all City administrative offices shall be scheduled not to disrupt City services. Approved hours of work are as follows, and shall be chosen by the employee with the consent of the department head: 1. 8:00 a.m. to 4:30 m with '/2 hour unpaid lunch break between 10:00 am and 3:00 m 2. 7:30 a.m. to 4:30 with 1 hour unpaid lunch break between 10:00 am and 3:00 pm. 3. rB022JPublic Works, Parks, Engineering and Recreation field employees shall have approved hours of work as set by the Department Head and approved by Human Resources. Requests for hours of work other than those listed above will be at the discretion of the department head, with the consent of Human Resources and the City Administrator. Section 3.1.2 Work Schedule The work week shall consist of forty (40) hours per week for all City non-exempt full time employees. The Department Head shall determine the length of the shift and starting time providing there is no disruption to City services. Furthermore, the Mayor and City Council shall determine the hours of operations for all City administrative services. Section 3.2 Shift Changes All employees shall normally be given fourteen (14) days notice of any changes in regular working hours, except in cases of emergency, or by mutual consent of employee and Department Head. Section 3.3 Payroll Administration All salaried, hourly, and part-time personnel shall be paid biweekly. Up to a one-week delay in payment may be in effect for regular and overtime hours. Further payroll and reimbursement policy details are as follows: a. Paychecks will be issued no later than 12:00 p.m. on payday. b. All full-time employees with health insurance coverage will have health insurance employee contributions withheld from each paycheck, in an amount to be determined annually by a vote of the City CounciLQn 00 for- HMO ,.,ver-age a-a etc f PPO single eever-age and $50 for-PPO family eover-age withheld fFem the seeond payeh [B023]T-his fee is sttbjeet to ehange tipen a review and— approval by the City Gotineil - 64 - TRACK CHANGES COPY-DRAFT EMPLOYEE MANUAL 01-11-12 proposal to ehange plans or-fee stfuetffe before appr-eval. c. All voluntary benefits (i.e. life insurance, 457 deferred compensation, etc.) will be withheld from the paycheck on a schedule to be determined at time of enrollment. c-.d.Department Heads or their designee shall distribute payroll checks. e_Hourly pay is defined as base pay plus all stipends. Section 3.4 Callback Pay All full=-time, non-exempt employees covered by this Personnel Policy who are called back to work after having left after a full scheduled work day shall receive a minimum of two (2) hours work at time and one half pay. A call back is defined as an assignment of work that does not immediately precede or follow an employee's regularly scheduled work hours. Department Heads do not receive overtime pay, but may take time earned, when the demands of the position allow them to do so, with the approval of the City Administrator or Ma. or (depending on the direct supervisor of the Department Head). Employees called in to work on a scheduled floating g oliday or vacation day shall receive a minimum of two (2)hours work at time and one half pay. Section 3.5 Overtime Scheduling Time worked in excess of the established regular workweek hours constitutes overtime work. Before performing any overtime work the employee must receive approval from their supervisor or Department Head. Section 3.6 Overtime Pay Overtime pay shall be considered that time worked which is more than a normally scheduled workday or forty (40) hours per week. Overtime pay shall be paid at the rate of one and one-half times the hourly rate, determined by dividing the annual salary by 2,080 hours. All full time, non-exempt employees will be compensated for all hours worked as described within their job description and duties as authorized, which means no employee shall work as an independent contractor or receive a stipend for hours worked except as authorized as an appointed position. Employees shall be duly compensated under the FLSA for hours worked; however employees may be subject to discipline for performing unauthorized work. Section 3.7 Compensation Time The City encourages the use of compensatory time, provided the net result is a saving of wage expenditures. Compensation time for non-exempt employees is earned at the rate of 1.5 hours for each hour of overtime worked. All non-exempt, full-time employees (at their discretion and with their Department Head's approval), shall be allowed to take compensation time. This is in lieu of any overtime hours worked for which an employee waives overtime pay. An employee is allowed to use compensation time by the hour and/or day provided compensation time is earned and overtime is waived before requesting compensation time, sSworn full-time employees may take compensation time, as outlined in their police collective bargaining agreement - 65 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 There is a cap of 120 hours of compensatory time that may be accrued for all non-exempt employees. The City reserves the right to require employees to use compensatory time or to "cash out" accrued hours except forty (40) hours at any time with a thirty (30) day written notice to their Department Head. Upon termination of employment, the employee will receive cash compensation for any accrued comp time remaining. The City will honor an employee's request to use comp time within a reasonable period of time following the proper request, so long as the use of the coamp time will not "unduly disrupt" the City's operations. Employees with eo"ensation time aeenaed prior-to August 28, 2007 whieh is greater-than 120 hours shall be allowed two ealendaf year-s to use eem-pensation fiflie in exeess of 120 haufs. Any tifne remaining in exeess of 120 hotif:s shall be paid out at the end ofsaid two year-graee e_Xeess of 120 hetir-s, employees may not aeeme ee ime in exeess of 120 hour-s, and all eveftime hotffs wafked dttfifig this pefied will bej�aid Aeut A-1-4 Aevei4iffle. Any efapleyee having a status ehange 4em non exenVt to exenVt stattis shall be allowed one ealendaf year- ffem the date of stattis the end of said ed Section 3.8 Public Works On Call Employees will be required for "On Call" duties to maintain the city public infrastructure during all weekends and City holidas.They shall be expected to check pumps and perform other such work as may be directed from time to time. The employee shall check the status of the wells, pumps, and lift stations approximately 7: 00 a.m. and wells again at approximately 4:00 p.m. for which they shall receive a minimum of two hours pay at the overtime rate. Personnel so selected for"On Call" duty shall be available for emergencies unless other arrangements are made between employees. Any such arrangements made shall require notification to the Department Head. The City retains the authority to flex employees' schedules. Section 3.9 Flex Time Department Heads may, at their discretion, allow employees to flex their schedule during the week so long as service levels are not negatively impacted. Any non-exempt employee who flexes their hours must do so in the same work week; hours can not be "banked" as straight time for future use. Non- exempt employees working over 40 hours in one week will be compensated at 1.5 times their regular hourly rate as stipulated in the Fair Labor Standards Act. Section 3.10 Longevity Pay Longevity stipend will be made to all full-time, non bargaining employees based on the below schedule and continuous years of full-time service. This stipend is added to the annual salary for non- exempt employees and exempt employees will receive the stipend on the 1St pay period of the employee's anniversary of date of hire. After 6 years,but less than 9 years $ 750 - 66 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 After 9 years,but less than 14 years $1000 After 14 years,but less than 20 years $1250 After 20 years,but less than 25 years $1500 After 25 years $2000 Section 3.11 Performance Evaluations and Pay Adjustments Section 3.11.1 Employee Performance Evaluations At a minimum, yearly performance reviews shall be made of the employee's work performance by the Department Heads, and reported to Human Resources and their immediate supervisor by April 1st of each year. Employees maegiven more frequent evaluations as circumstances warrant. A finding of satisfactory performance is needed for advancement on the wage scale. Evaluations shall be made on standardized forms as provided by Human Resources, and shall provide a comprehensive review of the Quality of work performed by the employee. Both Department Head and Employee shall sign evaluations. Probationary employees are required to receive performance evaluations at the 90-day mark and the end of their probationary_period. Section 3.11.2 Pay Adjustments Wages for all City employees shall be reviewed by April 1st of each year. Any adjustments in pay shall be granted at this time, to be effective with the first payroll of the following fiscal iscal year and subject to the City budget (May 1). This is not meant to imply that raises shall automaticall. be granted. Wages and benefits, directly related to their respective departments, is an addendum to this Personnel Policy. This addendum may be updated from time to time to reflect City Council approved adjustments. A new employee hired within six (6) months before a wage increase may not be eligible for such wage increase until satisfactory completion of the probationary period. After the probationary period, employee shall be given a review and wage increase calculated in a commensurate and pro-rated format as the wage increase given most recently to City employees. Said wage increase will not be retroactively applied from the date of the wage increase, but will be in effect going forward from the end of the probationary period. Any employee hired more than six (6) months before a wage increase shall be eligible for the wage increase, pro-rata. - 67 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 SECTION 4 EMPLOYMENT BENEFITS Section 4.1 Vacation Leave a -Employment anniversary dates shall govern the number of vacation days allowed. b. Full-time and eligible part-time employees are entitled to the following vacation time based on continuous and completed years of service, depending on status, unless otherwise approved by the Mayor and City Council. Non-exempt and eligible part-time employees Six (6) months through less than one (l) year—40 hours One (1)year—40 hours Two_(2) years through five (5)years=80 hours ep r ye Six (6)years through ten(10)years=120 hours ep r year Eleven (11)years through fifteen(15) years - 160 hours ep r year Sixteen(16)years or more—200 hours per year Exempt employees Six (6) months through less than one (1) year—40 hours One 1)year—80 hours Two (2) years through five (5) years - 120 hours per year Six (6) years through then (10)years - 160 hours per ye Eleven (11) years or more - 200 hours per ye c. Employees who have accumulated eighty (80) or more hours vacation may take up to forty (40) hours vacation as pay per .subject to the approval of the Department Head. Vacation payouts must be requested in writing by the employee to the Department Head for authorization or denial... d. Vacations are normally requested in forty (40) hour increments. Smaller increments of vacation leave F4&��may be taken in single days with the approval of the Department Head. All requests must be submitted at least fourteen (14) days in advance and approved by the Department Head. Any vacation request submitted for the calendar year by February 28th will be approved based on seniority and scheduling to provide essential services. When the vacation leave request is approved the employee has reserved his right to his leave; however, all leaves are subject to review and/or cancellation for major emergencies or extreme circumstances, which may cause a personnel shortage. e. Upon the employee's anniversary date, a maximum of Provided the €mpleyee made a feasenable eff-eft to take ,aeati_ time, btA sueh time was denied "e sehe"ling problems, one week forty(40, hours of unused vacation time may be carried over into the next year_., -- the empleyee shall feeeive pay for- the w+use v'aE-ati6ir. The nepat4mEflcHead shall make cms -cccrsrorr. f. Upon termination of employment, the employee shall receive prorated accumulated vacation pay on the basis of 1/12 for each full month worked past the employee's appointment date, based upon the employee's vacation time determined by length of employment. - 68 - TRACK CHANGES COPY-DRAFT EMPLOYEE MANUAL 01-11-12 Section 4.2 Holiday Leave Holiday pay shall be paid to all full-time employees. All employees shall receive their normal rate of pay with the day off. This is not intended to imply they shall receive any additional pay, but only the pay they would have received had they worked the day as a normal workday. All employees covered by a collective bargaining agreement will be covered as outlined in the pie-collective bargaining agreement. Public Works employees called in to work on a City-recognized holiday shall receive double pay for the number of hours worked. This means that an Employee shall receive his holiday pay, plus double time pay for hours worked. The following twelve (12) holidays shall be observed: New Years DayLMartin Luther King, Jr.'s BirthdayLPresident's Day;-Good Friday; Memorial DayLIndependence DayLLabor Day;-Veteran's DayLThanksgiving DayLDay after Thanksgiving DayLChristmas Eve Day;-Christmas Day Besides the twelve (12) holidays listed, all employees shall receive two (2) floating holidays, which cannot be accumulated if not taken. Department Head's approval must be obtained before taking the floating holidays. Section 4.3 Sick Leave Section 4.3.1 Purpose, Allowance, and Accumulation Sick leave is considered a privilege and not a right to be used at the employee's discretion for personal business. Sick leave with pay is provided as a benefit in recognition that employees do contract various illnesses from time to time and that their financial resources may be diminished in such instances if pay is discontinued, and that it may not be in the best interest or health of the employee or fellow employees to work while sick. An employee who is unable to work by reason of a non-duty related illness, injury, or disability as contained herein may take sick leave. Additionally, employees may take sick leave for doctor, dental and vision appointments, and illness of immediate family member requiring the presence of the employee as the primary care giver (includes parents, in-laws, children, spouse, siblings, grandparents and grandchildren or at the Department Head's discretion). Employees shall accrue eight (8) sick leave hours per month to a maximum accrual of 960 hours. Whenever possible, medical appointments should be scheduled in a timely manner in order to minimize the employee's absence from work. Section 4.3.2 Medical Verification If an employee uses three (3) consecutive sick leave days, the city will require the employee to provide a medical verification of illness statement from their physician. For any other use of sick leave, the City may require the employee to provide verification of illness. of illness or other eenelusive evidenee of illness, and stieh ver-ifieation fiefmally will fe"ifed fef illnesses fe"ifing the ttse of fnefe than�wenty four- (24) hetifs of siek leave. Section 4.3.3 Sick Leave Utilization - 69 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 Sick leave may be utilized only for the purposes as stated in the first paragraph of this section. Employees utilizing paid sick leave hours shall be compensated for them according to their normal rate of pay. Employees will use accrued sick leave in reverse accrual order. Thus, when an employee uses a sick leave hour, the last sick leave hour earned is removed from his accumulated sick leave. Excessive absenteeism, without medical verification, may result in disciplinary action, up to and including immediate termination of employment. "Excessive" shall be defined as those absences occurring more then two (2) times per month (i.e. two consecutive days absent from work would be considered as on (1) occurrence). Absent employees who have exhausted their accumulated sick leave shall not be compensated for further absences. Section 4.3.4 Unused Sick Leave On May 15 of each year, an employee who has used less than the sick leave he has accumulated in the immediately preceding fiscal year(May 1 through April 30) will be asked if he wishes to sell back the accrued sick leave earned in that fiscal year at a rate equivalent to fifty (50%) percent of his regular rate of pay as determined on April 15th for each sick hour sold back. The number of sick leave hours for which an employee elects cash compensation shall be deducted from such employee's accumulated sick leave. Employees electing to sell back their sick leave will be paid to them by June 15th An employee who is eligible upon separation to collect a retirement pension under IMRF or the Police Pension Fund, who leaves the City's employment [through retirement, a reduction in force, or voluntary resignation] and has been employed by the City for more than twenty (20) years shall be paid for all unused sick leave at fifty (50%) of his regular rate of pay for all accumulated and unused sick leave up to 960 hours. Section 4.3.5 Sick Leave Donation Policy In recognition of the financial hardship that an extended, catastrophic illness can cause employees, the City is willing to facilitate the voluntary donation of sick leave among employees. If an employee voluntarily requests that the City transfer a portion of that employee's accrued sick time to an employee with a catastrophic illness, the City will facilitate that transfer. Such a request may be submitted in writing to Human Resources for processing. The name of the donor will be kept anonymous. An employee seeking to donate sick leave will be required to retain 30 days of sick leave time, but is not otherwise limited in the amount of sick leave time the employee can donate. An employee who receives donations of sick time from other employees will only be allowed to use that sick time when the employee has otherwise exhausted all accrued time off. Prior to approving the use of donated sick time and consistent with the City's sick leave policy, the City may require that the employee who receives donated sick time submit medical documentation supporting the continued use of sick time. Section 4.4 Reporting of Absences All Department Heads shall keep an accurate account of any employee absences including their own. Arriving and reporting to work regularly and on time is one of the employee's prime - 70 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 responsibilities. Failure to be on the job when scheduled reduces the efficiency of the City. Illness should be reported to the employee's immediate supervisor one (1) hour before the start of the employee's shift. Failure to secure proper permission for the use of personal days and/or sick hours or to report illness on time may result in full loss of pay for the hours involved for non-exempt employees. Exempt employees should apprise their immediate supervisor if they will not be present during normal business hours. Section 4.5 Duty-related Illness Leave In the event of a work-related accident or death that occurs while on the job, all employees are eligible for worker's compensation as provided by law. Employees covered by a collective bargaining agreement should consult the relevant agreement for additional information. The Department Head may consider a light duty program for any employee who has a medical release to return to limited duty. Section 4.6 Emergency and Bereavement Leave Time away from the job due to emergencies will be granted at the discretion of the Department Head. The Department Head shall make the decision whether non-exempt employees shall receive paid or unpaid time off, or shall be required to make up missed time. Exempt or Supervisory employees shall be permitted to take emergency leave at the discretion of the MayeF—City Administrator or his/her designee, and where the need for leave is a day or more, the City may, at its discretion, designate such leave as unpaid leave time. Emergency time off for bereavement will only be allowed in the case of death of an immediate family member, (mother, father, brother, sister, child, spouse, mother-in-law, father-in-law), or in special cases as approved by Department Head. These days are separate from floating holidays and sick hours. Section 4.7 Uniformed Services Employment and Reemployment Rights Act The City will provide for leaves for uniformed or military service in accordance with the requirements of state and federal laws. If an employee needs to take leave for uniformed or military service, they should submit a copy of their orders along with their request for leave as soon as they become aware of the need for leave. Please contact the City Administrator for further details about the uniformed or military leave rights. These provisions apply to all Illinois employers, including public employers. Furthermore, employees who are members of the reservists — either in the U.S. Armed Services or in the Illinois National Guard — are entitled to the following benefits (under Illinois Law) when mobilized to active military duty by presidential order: • Continuing compensation (minus the amount of the employee's base pay for military service) for the entire period of active military service; and • Continuing health insurance and other benefits the employee was receiving or accruing at the time the employee entered military service. NEW SECTIONSection 4.8 Illinois Family Military Leave Act - 71 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 rrrrrrWRT-EXT OF SECTIONJU!111 iii Employees who are the spouse or parent of a person called to military service lasting longer than 30 days shall be provided up to 30 days of unpaid family military leave during the time federal or State deployment orders are in effect. The employee shall give at least 14 days notice of the intended date upon which the family military leave will commence if the leave will consist of 5 or more consecutive work days. Employees taking leave for less than 5 days shall give advance notice as is practicable. An employee shall not take leave as provided under this Act unless he or she has first exhausted all accrued vacation leave, personal leave, and compensatory leave. Only employees who have been employed by the City for at least 12 months and who have worked at least 1,250 hours during the 12- month period immediately preceding the commencement of leave protected under this Act. (820 ILCS 151 Section 4.95 Jury Duty Leave Employees shall be granted leave with pay when required to be absent from work for jury duty. Employees are expected to contact their immediate supervisor and report to work when they are excused from jury service, temporarily or finally. Any payment received by the employee for jury duty shall be given to the City because the employee is receiving their full pay while on jury duty leave. NEW SECTIONSection 4.10 Time Off for Voting rrr RIT-EXT OF SECTInNnininin Every employee who is entitled to vote at a general or special election is entitled, after ig'ving notice, to two hours off work to vote, provided that the employee's working hours begin less than 2 hours after the opening of the polls and end less than 2 hours before the closing of the polls. (10 ILCS 5/17-15) Section 4.119 Unpaid Discretionary Leave In addition to the leaves described above, regular full-time employees who have completed at least twelve (12) months of continuous service and are in good standing may request a leave of absence. The following conditions and procedures apply to any leave of absence not covered by FMLA, unless otherwise required by applicable law. Leave of absence request shall be presented to the department head in writing by the employee. The request shall be reviewed and approved or denied by the City Administrator. If approved, the employee will be required to exhaust all applicable accrued paid time off prior to moving to an unpaid leave. For instance, if an employee is approved for an unpaid discretionary leave that is not medical related, they will not be required to exhaust sick-time prior to the unpaid leave. While on leave if the employee should choose they will be placed on COBRA coverage to continue their health insurance benefit and will be required to pay the full premium. Failure to pay the premium within 30 days of the due date will terminate coverage. Time spent on extended leaves of absence may not be counted as creditable service. Length of service shall not accrue for an employee who is on an approved leave of absence but will begin to accrue again when the employee returns to work on a pay status. Leaves of absence will eg nerally not be extended beyond twelve (12) months from the actual start date of the leave. Employees on a leave who do not return to work on or before the expiration of - 72 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 the twelve (12,)month period will be terminated from employment with the City. Employees wishing to take such leaves of absence must realize that reinstatement to their former position is not guaranteed. However, if the position is still in existence and is vacant at the conclusion of the period, the employee may resume his/her same status therein subject to the approval of the City Administrator. If the position no longer exists the employee will be encourage to apply for an open positions. Employees may obtain a lea-ve of absenee. The empleyee must seek approval for-an unpaid diser-etion leave from the Mayef and City Cetmeil. Sueh leave shall be unpaid and shall not be used to gain empleyment elsewhere. Section 4.128 Employee Benefits Information All employees will be required to notify the employer of any changes in address, family status, or other personal information. Notification of a change in family status must be accompanied by legal documentation (i.e. birth certificate, marriage license, divorce decree, etc.) within 30 days of change in order for benefits to be changed. Section 4.13 Health and Life Insurance Coverage All full-time and eligible part-time employees are covered under the City's health, dental, and vision insurance plan. There is a 30-day maybe-awaiting period before new employees are eligible for coverage. After completion of the waiting period, insurance shall begin on the first day eligible as determined by the health insurance policy then in effect. The City agrees to pay the premium thereafter for employees and their dependents, except for the4I monthly participation by the employee and the City reserves the right to change the monthly participation fee. The City will make every effort to provide employees with a-nineVf-(90)forty-five (45) day written notice of any proposed change. The City shall provide life insurance for full-time and eligible part-time employees, in the amount of $50,000. Spouses will be insured at $10,000 and dependents at $2,500 for children ages 6 months to 19 years or $1,500 for infants ages 7 days to 6 months. Summary plan descriptions (SPD's), which explain coverage of your health and life insurance benefits in greater detail are available from the Human Resources Manager^^��. The actual plan documents, which are available by making a written request to the Human Resources Manager^ ting C4efk, are the final authority in all matters relating to the benefits described in this Manual or in the summary plan description and will govern in the event of any conflict. Additionally, the City reserves the right to change insurance carriers, change health maintenance organizations, self- insure, and/or change or eliminate any benefits at any time with a forty-five 451day notice, when practical in accordance with applicable law. Section 4.14- Pension Participation Section 4.142.1 Eligibility All employees who work 1,000 hours or more per calendar year are covered by the_lllinois Municipal Retirement Fund(I.M.R.F.)pension and its regulations to which the City and employees shall contribute,unless covered by a collective agreement or another pension plan. Section 4.142.2 Military Service Credit(Appendix ZZZZZZ) - 73 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 All employees who were in active participating status under IMRF on the date of June 14, 2001 shall be allowed service credit to employees who served in the armed forces of the United States for up to two (2)years of service, prior to their participation in the Illinois Municipal Retirement Fund. Section 4.153 Continuation of Medical Coverage An employee, who would otherwise lose group health insurance coverage because of a reduction in working hours or the termination of employment for reasons other than gross misconduct, is eligible to continue under the City's plan up to 18 months or for such other period time prescribed by law. The City will notify an employee of the time period for which continuation coverage may be provided. If an employee elects to continue coverage, he or she will be responsible for payment of the full premium, which amount may change from time to time. Section 4.164 Education a. All requests by an employee for the enrollment to a college degree program or college courseworkeeA49-e te- eg r� which must be job related must be submitted by the Department Head to the City Administrator for approval. The City recognizes four (4) leaves of degree programs described as follows: (i) high school; (ii) 64 credit hours of college course work; (iii) bachelor's degree; and, (iv) master's degree. Then all courses related to the program shall be eligible for payment subject to budget approval. This provision shall be subject to change and does not entitle any employee the exclusive right to receive approval and/or be eligible for payment. Furthermore, the employee shall provide a grade or transcript to the Department Head upon the completion of each course. Any revision or change requested by the employee to the approved program must be submitted to the Department Head for approval prior to the revision or change. b. The Ci . shall pay tuition and fees only for college coursework (not travel or wages.), unless otherwise approved by the Mayor and City Council. b c.The City may pay all expenses of an elective course. An elective course is one that may benefit the City by added knowledge,but is not directly related to City operations. e d.The tuition and fees only (no books or materials) of an elective or required course will be paid through direct billing from the appropriate school, or paid as a reimbursement to the employee pending the completion of a consent form for repayment and pending receipt eceipt of a the grade transcript The employee will sign the payroll deduction form prior to the enrollment of the course stipulating to the following provisions will apply: if a grade of a C- average or better is attained upon the completion of the course the class will be considered complete and paid for by the City. If less than a C-average is attained, the employee will be required to pay back 100% of the tuition and fees to the City through a payroll deduction as stipulated within the payroll deduction sign off form or direct payment to the City._If an employee voluntarily leaves the City within two years of completing a course reimbursed under this policy, a percentage amount of reimbursed expenses must be repaid to the City according to the following schedule: a. 0-6 months of completion of course— 100% b. 7-12 months of completion of course—75% c. 13-18 months of completion of course—50% d. 19-24 months of completion of course—25% d:e.Tuition rates will be paid for at an amount not to exceed the current per-hour rate charged at the University of Illinois as is designated at the time of class approval. - 74 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 Section 4.17- Training and Certificates a. When seminars are deemed in the best interest of the City by the Department Head, only Department Head approval, subject to budget constraints is needed to send an employee the seminar and pay expenses incurred. b. The City shall pay all expenses including wages at "regular" pay, travel, and training fees for any full-time or approved part-time employees enrolling in"required"training courses c. All Department Heads will complete the Off-Premises Training Hours Worked Agreement form (Appendix JN) for all employees who attend training outside the Chicago Metropolitan area. In addition, for all out of state travel for meetings/seminars/training/conferences that have numerous locations, the Department must select the most cost effective destination. For M out-of-state travel request that is not included within the narrative of the budget, Department Head must receive approval by the City Administrator. Section 4.186 Lodging and Meal Expenses Meals are reimbursed on a per diem basis, at a maximum of$40 per day. Meals included with the price of registration for an event will not be included in the per diem. Meal payments shall be processed as a reimbursement after the event, or employees shall be issued a City credit card when feasible.taken from petty cash or by requesting a check from the Finance Department. For multiple-day seminars or conferences, the allowance for the day of departure and day of return shall be pro-rated based upon the number of meals required away from home. For these pro-rated allowances, breakfast shall be $10, lunch $10, and dinner $20 per day. In no instances shall per diems be used to purchase alcoholic beverages,whether or not the consumption occurs during meal-time. Maximum lodging rates shall be set at the conference-host hotel rate, or in absence of a conference, $150 per night. Department head approval must be obtained for any and all increases to this amount for lodging. To minimize travel costs while at conferences, employees are encouraged to as the hotel for government-rates and to stay at the conference-host hotels. At conferences, employees are allowed to stay at any other hotel of their choice, so long as the hotel rate is equal or cheaper than the conference-host hotel rate. Section 4.186.1 Family lodging and accompaniment The City does not encourage y members to accompany the employee on an official trite However, there is no objection to this practice if their accompaniment does not interfere with the purpose of the trip. Family members shall travel at their own risk and cost. Section 4.197 Deferred Compensation Plan The City offers for all full time employees to participate in an Internal Revenue Code 457 Deferred Compensation Plan, which creates the opportunity for financial benefits and favorable tax treatment on the part of its employees. The employee contacts the Human Resources 13enManager u,..,.,a Reseuree Cie to receive and complete the appropriate documents to enroll in the plan. Section 4.2048 Additional Voluntary Benefits - 75 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 Additional voluntary benefits are provided to employees as the benefits are approved by City Council. These benefits will be communicated to employees at time of hiring, open enrollment, and as they are approved by City Council. Section 4.2143 Victim's Economic Security and Safety Leave This policy is to provide employees with leave benefits, when needed, in accordance with the Victims' Economic Security and Safety Act (VESSA) effective August 25, 2003. Section 4.2149.1 Coverage and Eligibility Any employee who has been subjected to domestic or sexual violence shall be provided leave during work hours for any of the following_ • To seek medical attention for, or recover from,physical or psychological juries; • To obtain services from victim service organizations; • To obtain psychological or other counseling; • To participate in safety planning, to temporarily or permanently relocate, or to take other actions to increase safety from future domestic or sexual violence; • To seek legal assistance or remedies to ensure health and safety, including preparing for or participating in n any civil or criminal legal proceeding. Employees may also take such leave to help a family/household member who is a victim of domestic or sexual violence. Section 4.2149.2 Notification and Verification Qualifying employees must notify the Human Resources Div4siopManager as soon as possible when requesting time off. While verification is required, the Human Resources Divi4enMana_eg r will take every precaution to see that all information is kept as confidential as possible. Verification will consist of one of the following: • A sworn statement by the employee; and documentation from an agent of victim services, an attorney, or other professional from whom the employee or their family/household member has sought assistance; • A police or court record; • Other corroborating evidence. Section 4.2143.3 Time Allowed Employees are entitled to a maximum of twelve (12) weeks unpaid leave during any rolling I2- month period, provided, where practicable, notice has been given at least forty-eight (48) hours in advance. Section 4.2143.4 Substitution of Paid Leave Employees will be required to substitute personal days and/or vacation and/or FMLA leave. This leave is not intended to confer a right to leave beyond the twelve (12) weeks of FMLA. - 76 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 Section 4.21 .5 Job Protection Employees who take leave under this policy are entitled to be restored to the same or equivalent position upon their return, however, seniority and other benefits will not continue to accrue during any unpaid leave. Employees are also entitled to continued health insurance on the same terms and conditions as if the employee remained continuously employed. If an employee fails to return from leave, the City shall recover any and all premium contributions provided by the Ci . during the leave period. This policy is intended to be an overview of the VESSA and its key features. To the extent that this policy could be read inconsistently with the VESSA, the Act and its rules shall supersede. Section 4.229 Blood and Organ Donation Leave Section 4.229.1 Blood Donation Employees who donate blood will be entitled to up to one 1) hour of paid time off for the purposes of blood donation and two (2) hours for blood platelets donation. This is allowed every 56 days, in accordance with appropriate medical standards established by the American Red Cross, America's Blood Centers, the American Association of Blood Banks, or other nationallrecognized standards. An employee must obtain written approval from their supervisor, by submitting a request for leave form (Appendix K), no less than five (5)working days prior to using such time. Donations must be scheduled at the start or end of the employee's workday. Upon return to work, the employee must provide documentation substantiating the blood donation in order to be paid for this time. This time will not be considered in calculating overtime pay. Section 4.229.2 Organ Donation Employees will be entitled to up to thirty_(30) calendar dgyys of paid organ donation leave in any 12-month period to serve as a bone marrow or organ donor. Time off for organ donation will be designated as Family Medical Leave and the proper forms and documentation are required to be completed prior to the leave. An employee must obtain written approval from their supervisor, by submitting a request for leave form, no less than 10 working days prior to using organ donation leave time. Section 4.23 School Conference and Activity Leave Employees are eligible for up to 8 hours during any school year, and no more than 4 hours of which may be taken on any_given day, to attend school conferences or classroom activities related to the employee's child if the conference or activity cannot be scheduled during non-work hours. Section 4.23-1.1 Eligibility Requirement An employee may take this unpaid leave only if they have exhausted all accrued vacation leave, personal leave, compensatory leave and any other leave that may be granted to the employee except sick leave and disability leave. - 77 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 Section 4.23-1.2 Notice Provisions The employee shall provide a written request for leave at least 7 days in advance of the time the employee intends to utilize the leave. In emergency situations, no more than 24 hours notice shall be required. The employee must consult with the employer to schedule the leave so as not to disrupt undulX the operations of the employer. Section 4.242 Disability Leave Employees are presently covered by two 2Lparate disabilityplans. These are IMRF and the Police Pension Fund. Employees are subject to the regulations governing disability benefits in each of their respective plans. Section 4.242.1 Disability-Non Work-Related Section 4.242.1.1 Less than One (1) Year's Employment If an employee who is employ the City for less than one (1) year becomes disabled as a result of an injury or illness not arising out of or in the course of his/her employment with the City, he/she is not eligible to receive worker's compensation benefits. An employee may remain on the active payroll for a period of up to three (3) months from the date the individual was disabled. Upon the expiration of such period, the employ. e�y be considered permanently separated from the active payroll. Any unused sick and vacation leave time due the employee will be administered in accordance with City policy in effect at that time. Insurance coverage will be provided in accordance with the COBRA policy for full-time employees. Section 4.242.1.2 More Than One (1) Year's Employment If an employee who is employed by the City for more than one (1) year becomes disabled as a result of an injury or illness not arising out of or in the course of his/her employment with the City, he/she is not eligible to receive worker's compensation benefits. An employee may remain on the active payroll for a period of up to six (6) months from the date the individual was disabled. Upon the expiration of such period, the employee may be considered permanently separated from the active payroll. Any unused sick and vacation leave time due the employee will be administered in accordance with City policy in effect at that time. Insurance coverage will be provided in accordance with the COBRA policy for full-time employ Section 4.242.2 Disability—Work-related Section 4.242.2.1 Less than One (1) Year's Employment If an employee who is employ the City for less than one (1) year becomes disabled as a result of an injury or illness arising out of or in the course of employment with the City, he/she may be eligible to receive worker's compensation benefits. If he/she is unable to - 78 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 perform the duties of his/her assigned position after a period of thirty 30) consecutive days from the first date of his/her disability, he/she may be separated from the active payroll. Any unused sick and vacation leave time due the employee will be administered in accordance with City policy in effect at that time. Insurance coverage will be provided in accordance with COBRA policy for full-time employ Section 4.243.2.2 More than One (1) Year's Employment If an employee who is employed by the City for more than one (1) year becomes disabled as a result of an injury or illness arising out of or in the course of employment with the City, he/she may be eligible to receive worker's compensation benefits. If he/she is unable to perform the duties of his/her assigned position for a period of one (1) consecutive year from the first date of his/her disability, he/she may be separated from the active payroll. Any unused sick and vacation leave time due the employee will be administered in accordance with City policy in effect at that time. Insurance coverage will be provided in accordance with COBRA policy for full-time employ An employee, while on a work-related disability, continues to accrue service time for certain purposes, as provided under Illinois law. However, the employee does not accrue sick and/or vacation leave time during such uch period. Insurance coverage will be provided for full-time employees. Employees who are on a job-related disability will continue to accrue service credit under any retirement or disability plan or program only to the extent provided in such plan or program. Section 4.253 Family and Medical Leave Section 4.253.1 General Statement It is the policy of the United City of Yorkville (the "City) to provide up to twelve (12) weeks of unpaid family and medical leave during a 12-month period to eligible employees in accordance with the Family and Medical Leave Act of 1993 ("FMLA"). The 12-month period is measured using a rolling backward year. Section 4.253.2 Eligibility In order to qualify to take family and medical leave under this policy, an employee must have worked for the city for at least twelve (12) months and at least 1,250 hours during the twelve (12) month period immediately before the date when the leave would begin. Section 4.253.3 Reasons for Leave A leave may be requested for any of the following reasons: (1) Child Care. To care for a child born to or placed for adoption or foster care with an employee; (2) Family Medical or (3) Military Care Giver. To care for a spouse, child, or parent ("covered family member") with a serious health condition; or (43) Employee Medical. Because of an employee's own serious health condition which renders the employee unable to perform the functions of their position. Child Care Leave must be completed within the twelve (12) month period beginning on the date of birth or placement. In addition, spouses - 79 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 employed by the City who request Child Care Leave or leave to care for an ill parent may only take combined aggregate total of twelve (12) weeks during any 12-month period. Employees will not be granted an FMLA leave to gain employment or work elsewhere, including self-employment. Employees who misrepresent facts in order to be granted an FMLA leave will be subject to immediate termination. Section 4.253.4 Leave is Unpaid FMLA leave is generally unpaid leave. If an employee requests Child Care or Family Medical Leave, any accrued paid vacation and personal time must first be substituted and used for unpaid FMLA leave. If an employee requests Employee Medical Leave, any accrued paid vacation, personal and applicable sick leave must first be substituted and used for any unpaid FMLA leave. The substitution of paid leave time for unpaid leave time or use of short-term disability does not extend the 12-week leave period. Employee Medical Leave will also run concurrently with leave taken under the City's disability leave policy and workers' compensation leave, if taken for an FMLA qualifying serious health condition. If an employee takes vacation time/sick leave using salary continuation for a condition that constitutes or progresses into a serious health condition, the City may designate all or some portion of such leave as under this policy, to the extent that the paid leave meets the necessary qualifications. Section 4.253.5 Notice of Leave If an employee's need for FMLA leave is foreseeable, the employee must give the City at least thirty (30) days prior written notice. Failure to provide such notice may be grounds for delay of leave. Where the need for leave is not foreseeable, the employee is expected to notify the City as soon as practicable, generally within one to two business days of learning of the employee's need for leave. A request must be made in writing on the City's forms (Appendix LK), available in personnel. Section 4.253.6 Medical Certification If an employee is requesting Employee Medical or Family Medical Leave the employee and the relevant health care provider must supply appropriate medical certification. The City will supply all employees with medical certification forms. The medical certification must be provided within fifteen (15) days after it is requested, or as soon as reasonable under the circumstances. Failure to provide requested medical certification in a timely manner may result in denial of leave until it is provided. In its discretion and at its own expense, the City may require a second medical opinion, and if the first and second opinions differ, a third medical opinion. The third opinion will be provided by a health care provider approved jointly by the employee and the City and will be binding. The City may also require recertification periodically during a leave, and employees will be required to present a fitness-for-duty certificate upon return to work following an employee medical leave. Section 4.253.7 Medical and Other Benefits During an FMLA leave, the City will maintain the employee's health benefits on the same conditions as if the employee had continued working. If paid leave is substituted for unpaid FMLA leave, the City will deduct the employee's portion of the health plan premium as a regular payroll deduction. If the FMLA leave is unpaid, the employee must make arrangements with the City to pay - 80 - TRACK CHANGES COPY—DRAFT EMPLOYEE MANUAL 01-11-12 his/her portion of the premium. Group health care coverage will cease if the employee's premium payment is more than thirty (30) days late, but the employee will be notified at least fifteen (15) days before coverage lapses. Additionally, if the employee fails to return from leave, the City will require repayment of any premium that was paid for maintaining the health coverage for the employee, unless the employee does not return because of a continuing or recurring serious health condition of either the employee or a covered member, or because of other circumstances beyond the employee's control. Employees are not entitled to other benefits or seniority accrual during the FMLA leave. Any changes in benefit plan provisions and costs may apply to individuals on FMLA leave the same as if they were actively employed, according to the terms of the applicable plan. Section 4.253.8 Returning from Leave Employees who return to work from FMLA within or on the business day following expiration of the twelve (12) weeks are entitled to return to his or her same position or to an equivalent position with equal benefits, pay or other terms and conditions of employment. The City may choose to exempt certain highly compensated ("key") employees from this requirement and not return them to the same or similar position. If you take an Employee Medical Leave, you will be required to provide medical certification that you are fit to resume work. Employees failing to provide the Return to Work Medical Certification Form will not be permitted to resume work until it is provided. Section 4.253.9 Reporting While on Leave The City may require an employee on FMLA leave to report periodically on the employee's status and intent to return to work. Section 4.253.10 Intermittent and Reduced Schedule Leave FMLA leave because of a serious health condition may be taken intermittently (in separate blocks of time due to a single covered health condition) or on a reduced work schedule (reducing the usual number of hours an employee works per work week or workday) if medically necessary. If FMLA leave is unpaid, the City will reduce the employee's salary based on the amount of time actually worked. In addition, while the employee is on intermittent or reduced schedule FMLA leave, the city may temporarily transfer the employee to an available alternative position that better accommodates the employee recurring leave and which has equivalent pay and benefits. Section 4.253.11 Policy Administration This policy is intended to comply with and will be administered in accordance with the Family and Medical Leave Act of 1993 and any applicable regulations, definitions and law there under, as well as any state family or medical leave laws granting additional rights that are applicable to employees employed in Illinois. Section 4.253.12 Interrelation of Leaves Any leave taken pursuant to this policy, other City policies, a collective bargaining agreement, or law which qualifies as leave under the FMLA or any applicable state family or medical leave act, will be - 81 - TRACK CHANGES COPY-DRAFT EMPLOYEE MANUAL 01-11-12 counted against the employee's available leave under the applicable City policies, collective bargaining, and/or law, as well as the available leave under the FMLA or applicable state law, to the extent permitted by such applicable law. Section 4.253.13 FMLA Forms rentaet the u,,,,.,a Rese r-ees Dei3�. efA to „bt-a ,, f Fm°Forms to be used in conjunction with requesting to use FMLA time are attached to this manual as Appendix L- Section 4.264 Benefits While on Leave Time spent on extended unpaid leaves of absence may not be counted as creditable service for pension purposes. Further, if an employee goes on an approved, unpaid leave of absence for a period in excess of thirty (30) calendar days and wishes to continue to be covered by the City's health or life insurance, he or she will be responsible for payment of the total monthly insurance premiums unless otherwise provided by law. It is the policy of the City NOT-not to request the City Council to grant IMRF Pension Credit and Death and Disability Protection Leave Authorization for an employee going on unpaid discretionary leave of absence. Upon return, the City will place the employee in his or her previous assignment, if vacant, the employee will be placed in the first available assignment according to the employee's seniority, where skill and ability to perform the work without additional training is equal. If, upon the expiration of a leave of absence, there is no work available for the employee or if the employee could have been laid off according to his seniority except for his leave, he shall go directly on layoff. Employees will maintain their employment status and previously accrued benefits while on approved paid leave. Except where otherwise noted, employees will continue to accrue benefits during the time they are on approved paid leave from City service. Unless otherwise stated or otherwise required by law, length of service shall not accrue for an employee who is on an approved non-paid leave status. Accumulated length of service shall remain in place during that leave and shall begin to accrue again when the employee returns to work on a pay status. Unless otherwise stated, an employee returning from leave will have his seniority continued after the period of the leave. - 82 - CfTy Reviewed By: X06 Legal ❑ Agenda Item Number Finance El OB #3 EST. -� __ti 1838 Engineer ❑ City Administrator 0 me Human Resources ❑ Tracking Number Community Development ❑ ` ' �'� Police ❑ ADM 2011-44 ALE � Public Works ❑ Agenda Item Summary Memo Title: City services survey Meeting and Date: Administration- January 19, 2012 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: Nov 2011 Action Taken: Changes to survey Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Memorandum To: Administration Committee EST. -�` Yid W3s From: Bart Olson, City Administrator -- � � CC: Date: January 13, 2012 C<wrMY Sad �LE ��'` Subject: City services survey Summary Review of the draft survey questions on surveymonkey.com. Background This item was last discussed at the November Administration Committee meeting. At that meeting, the Committee made various changes to the survey, and asked staff to finalize the questions based on their comments. Accordingly, the web survey questions have been edited and are available for your review. The survey Currently, the draft of the survey may be viewed and taken by anyone at the link below: https://www.surveymonkey.com/s/2ZW2MTL The passcode to enter the survey is currently any string of 10-20 letters and numbers. For ease of use, everyone's password can be "cityyorkville". The only changes from the November Administration Committee meeting are the various additions of comment boxes. After I took a run-through of the survey, I thought that residents may want to explain specific issues (good or bad)with City services. The distribution method Staff is still working out the best distribution method for the survey. A random passcode distributed in the water bill with the ability to obtain passcodes at City Hall is still the preferred method, but has not been tested.